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2021-06-01 Special Work SessionPage Kodiak Island Borough Assembly Special Work Session Tuesday, June 1, 2021, 6:30 p.m. Bayside Volunteer Fire Department - 4606 East Rezanof Drive 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. Citizens' comments. 2. Agenda items. 3-322 a. FY2022 Borough Budget 1 FY22 Level 1 Budget - 2-18-2021 2 FY2022 Manaaer's Budaet 4-1-2021 3 Assembly Member James Turner Budget 2022 4 Assembly Member James Turner Revised Budget 5 Memo Borough Manager Directive May 20 Regular Meeting 6 Revised May 20, Directive Spreadsheet - Borough Manager 7 Answers To The Questions Asked Of The Finance Director At The 5/13 WS 323-351 b. Assembly Member Draft Budgets Version 1 Ordinance No. FY2022-02 - DRAFT - Budget Appropriation With Updated Ed Support Funding Resolution No. FY2022-01 KIBSD Funding Support Version 2 Assembly Members Arndt, Turner, and Williams Ord. No. FY2022-02 Version 3 Assembly Members: Smith and Dvorak - Ord. No. FY2022-02 N/A - Pdf Version 3 Ordinance No. FY2022-01 - Levy Assembly Member SMITH 352-357 C. A Visit our website at www.kodiakak.us Made Available At The Meeting Turner Hand Out Version 3 Assembly Members Smith and Dvorak Ordinance No. FY2022-01 Levy Certified Roll and Delinquent Dates @ www.facebook.com/Kodiakislandborough @KodiakBorough 0 Page 1 of 357 Adjournment. Visit our website at@ www.facebook.com/Kodiakislandborough 0@KodiakBorough www.kodiakak.us Page 2 of 357 N O N N 00 0 0 C: c n m v CD CA) 0 CA) cn Kodiak Island Borough FY2022 Level 1 General Fund Expenses Updated 2/18/21 dlc 100-120 Finance Department Personnel Services $ 420,271 $ 426,275 $ 453,432 $ 442,408 As of 02/18/21 263,637 $ 437,218 Employee Benefits 2018 2019 2020 2021 $ 335,016 2021 202,114 2022 General Fund By Department Professional Services Actual Actual Actual (Budget) $ - Actual (Mgr Budget) 100-100 Legislative Support Goods & Services $ 112,145 $ 99,064 $ 91,326 $ 90,881 $ 53,826 $ Personnel Services $ 31,800 $ 31,500 $ 32,104 $ 32,100 $ 16,596 $ 32,100 Employee Benefits $ 3,926 $ 2,924 $ 3,383 $ 3,597 $ 1,779 $ 4,761 Professional Services $ 72,931 $ 72,954 $ 72,184 $ 85,500 $ 38,750 $ 84,500 Support Goods & Services $ 38,774 $ 37,077 $ 36,551 $ 39,850 $ 22,868 $ 35,300 Total $ 147,431 $ 144,455 $ 144,222 $ 161,047 $ 79,993 $ 156,661 100-105 Borough Management Personnel Services $ 347,178 $ 392,194 $ 421,771 $ 404,431 $ 234,928 $ 303,768 Employee Benefits $ 213,188 $ 229,913 $ 249,404 $ 253,301 $ 152,822 $ 183,357 Professional Services $ - $ - $ - $ - $ - $ 45,000 Support Goods & Services $ 64,223 $ 76,215 $ 59,721 $ 49,000 $ 35,605 $ 49,274 Allocated $ (32,000) $ (37,000) $ (42,000) $ (42,000) $ (42,000) $ (42,000) Total $ 592,589 $ 661,322 $ 688,896 $ 664,732 $ 381,355 $ 539,399 100-110 Borough Clerk Personnel Services $ 254,649 $ 274,088 $ 210,513 $ 219,126 $ 102,069 $ 230,430 Employee Benefits $ 152,267 $ 160,728 $ 147,289 $ 150,862 $ 70,262 $ 158,092 Professional Services $ - $ - $ - $ - $ - $ - Support Goods & Services $ 129,539 $ 118,148 $ 97,081 $ 113,372 $ 75,692 $ 116,822 Allocated $ - $ - $ - $ - $ - $ - Total $ 536,455 $ 552,964 $ 454,883 $ 483,360 $ 248,023 $ 505,344 100-115 Borough Attorney Professional Services $ 89,553 $ 62,455 $ 73,911 $ 100,000 $ 26,577 $ 100,000 Support Goods & Services $ 15,294 $ 24,439 $ 14,465 $ 9,500 $ 13,658 $ 9,500 Total $ 104,847 $ 86,894 $ 88,376 $ 109,500 $ 40,235 $ 109,500 100-120 Finance Department Personnel Services $ 420,271 $ 426,275 $ 453,432 $ 442,408 $ 263,637 $ 437,218 Employee Benefits $ 268,749 $ 278,740 $ 314,089 $ 335,016 $ 202,114 $ 328,312 Professional Services $ $ - $ - $ - $ - Support Goods & Services $ 112,145 $ 99,064 $ 91,326 $ 90,881 $ 53,826 $ 88,481 Allocated $ (43,000) $ (48,319) $ (47,319) $ (48,319) $ (48,319) $ (48,319) Total $ 758,165 $ 755,760 $ 811,528 $ 819,986 $ 471,258 $ 805,692 N O N N 00 0 0 C: c n m QJ CD 0 W cn Kodiak Island Borough FY2022 Level 1 General Fund Expenses General Fund By Department 100-125 Information Technology Personnel Services Employee Benefits Professional Services Support Goods & Services Capital Outlay Allocated Salaries Operating Transfers Total 100-130 Assessing Department Personnel Services Employee Benefits Professional Services Support Goods & Services Allocated Salaries Total 100-135 Engineering / Facilities Personnel Services Employee Benefits Professional Services Support Goods & Services Allocated Salaries Total 100-140 Community Development Personnel Services Employee Benefits Professional Services Support Goods & Services Allocated Salaries Operating Transfers Total Updated 2/18/21 dlc As of 02/18/21 2018 2019 2020 2021 2021 2022 Actual Actual Actual (Budget) Actual (Mgr Budget) $ 273,862 $ 278,941 $ 314,901 $ 282,927 $ 172,508 $ 274,894 $ 165,684 $ 172,401 $ 193,719 $ 185,519 $ 119,366 $ 178,921 $ 6,680 $ 9,286 $ 1,000 $ 15,000 $ 2,072 $ 15,000 $ 347,531 $ 406,491 $ 340,248 $ 343,394 $ 267,601 $ 354,202 $ 18,726 $ 83,625 $ 13,921 $ 25,000 $ - $ 70,000 $ (6,000) $ - $ - $ - $ $ - $ 200,000 $ 100,000 $ - $ - $ 250,000 $ 806,483 $ 1,150,744 $ 963,789 $ 851,840 $ 561,547 $ 1,143,017 $ 460,871 $ 260,574 $ 347,201 $ 333,465 $ 215,377 $ 399,442 $ 272,680 $ 184,847 $ 237,961 $ 231,863 $ 152,538 $ 285,399 $ - $ 18,470 $ 7,260 $ 76,430 $ 19,116 $ 25,000 $ 59,928 $ 62,483 $ 64,188 $ 91,058 $ 66,756 $ 83,940 $ (4,000) $ (4,000) $ (1,500) $ (1,500) $ (1,500) $ (1,500) $ 789,479 $ 522,374 $ 655,110 $ 731,316 $ 452,287 $ 792,281 $ 234,475 $ 232,915 $ 204,429 $ 175,369 $ 127,424 $ 206,642 $ 149,305 $ 155,503 $ 157,719 $ 129,302 $ 112,897 $ 142,310 $ 81,398 $ 74,589 $ 68,896 $ 81,000 $ 42,894 $ 82,082 $ 465,178 $ 463,007 $ 431,044 $ 385,671 $ 283,215 $ 431,034 $ 438,592 $ 364,544 $ 261,668 $ 354,793 $ 178,150 $ 379,710 $ 285,084 $ 255,130 $ 173,949 $ 247,545 $ 138,068 $ 264,381 $ 32,726 $ 33,407 $ 44,220 $ 17,000 $ 18,700 $ 25,000 $ 124,339 $ 253,418 $ 112,740 $ 107,583 $ 76,124 $ 109,032 $ (500) $ (500) $ - $ - $ - $ - $ 65,200 $ - $ - $ - $ 880,241 $ 971,199 $ 592,577 $ 726,921 $ 411,042 $ 778,123 N O N N 00 0 0 C: c n m QJ CD cn 0 W cn Kodiak Island Borough FY2022 Level 1 General Fund Expenses General Fund By Department 100-142 Building Official $ Professional Services Actual Support Goods & Services Actual Total 100-160 Economic Development $ Professional Services $ Support Goods & Services $ 24,220 Total 100-165 General Administration 20,491 $ Personnel Services $ Employee Benefits $ Professional Services $ 33,336 Support Goods & Services - Capital Outlay 20,000 $ Total 100-172 Parks & Recreation $ Personnel Services 13,570 Employee Benefits $ Professional Services 10,000 Support Goods & Services - Capital Outlay 100-175 Emergency Preparedness Personnel Services Employee Benefits Professional Services Support Goods & Services Total 100-186 Animal Control Professional Services Total 2018 $ 2019 $ 2020 Actual $ Actual $ Actual $ 142,231 $ 167,430 $ 164,173 $ $ 24,220 $ 20,642 $ 20,491 $ $ 166,451 $ 188,072 $ 184,664 $ $ 33,336 $ - $ 20,000 $ $ 600 $ 600 $ 600 $ $ 33,936 $ 600 $ 20,600 $ $ 833 $ 1,433 $ 773 $ $ 2,880 $ 3,250 $ 8,119 $ $ 98,555 $ 107,308 $ 89,159 $ $ 92,591 $ 237,627 $ 214,475 $ 20,491 160,491 $ 86,069 $ Updated 2/18/21 dlc 13,570 As of 02/18/21 600 $ 2021 1,500 2021 217 2022 (Budget) 3,665 Actual (Mgr Budget) 32,391 108,125 140,000 $ 72,408 $ 140,000 20,491 $ 13,661 $ 20,491 160,491 $ 86,069 $ 160,491 13,570 $ - $ 13,570 - $ 600 10,000 $ 13,570 $ 600 $ 13,570 1,500 $ 217 $ 42,496 3,665 $ - $ 32,391 108,125 $ 101,030 $ 108,125 166,637 $ 116,094 $ 74,500 - $ - $ 75,000 $ 194,859 $ 349,618 $ 312,526 $ 279,927 $ 217,341 $ 332,512 $ 17,414 $ 11,570 $ 12,289 $ 29,500 $ 6,359 $ 29,965 $ 4,304 $ 3,219 $ 3,030 $ 6,272 $ 2,470 $ 14,848 $ 8,431 $ 1,055 $ 1,350 $ 10,000 $ - $ 10,000 $ 38,003 $ 41,252 $ 15,893 $ 27,000 $ 316 $ 27,000 $ 9,035 $ - $ - $ - $ - $ $ 77,187 $ 57,096 $ 32,562 $ 72,772 $ 9,145 $ 81,813 $ 4,204 $ 5,028 $ 423 $ - $ 1,277 $ 9,300 $ 2,443 $ 2,637 $ 251 $ - $ 718 $ 7,105 $ 21,917 $ 400 $ - $ 20,000 $ 101 $ 15,000 $ 14,473 $ 6,241 $ 3,804 $ 20,950 $ 2,204 $ 17,200 $ 43,037 $ 14,306 $ 4,478 $ 40,950 $ 4,300 $ 48,605 $ 114,015 $ 115,800 $ 118,700 $ 118,715 $ 118,700 $ 121,000 $ 114,015 $ 115,800 $ 118,700 $ 118,715 $ 118,700 $ 121,000 N O N N 00 0 0 C: c n m v CD rn 0 W Cn Kodiak Island Borough FY2022 Level 1 General Fund Expenses General Fund By Department 100-190 Education / Culture / Recreation Support Goods & Services Total 100-191 Kodiak College & Libraries 2018 2019 2020 Actual Actual Actual $ 4,665 $ 20,472 $ 20,447 $ $ 4,665 $ 20,472 $ 20,447 $ Updated 2/18/21 dlc As of 02/18/21 2021 2021 2022 (Budget) Actual (Mgr Budget) 20,800 $ 18,469 $ 20,589 20,800 $ 18,469 $ 20,589 Contributions $ 72,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ - Total $ 72,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ - 100-192 - 110 Non -Profit Funding: Health & Social Services $ 232,900 $ 207,500 $ $ 1,088,413 25,000 $ - $ 145,000 Contributions $ 179,500 $ 158,300 $ 133,800 $ 92,400 $ 92,400 Total $ 179,500 $ 158,300 $ 133,800 $ 92,400 $ 92,400 $ 100-192 - 120 Non -Profit Funding: Education, Culture & Recreation Contributions $ 28,000 $ 24,600 $ 23,700 $ 34,350 $ 34,350 Total $ 28,000 $ 24,600 $ 23,700 $ 34,350 $ 34,350 $ 100-195 Transfers Out Operating Transfers $ 403,958 $ - $ 13,000 $ 3,026,148 $ 3,026,148 $ Total $ 403,958 $ - $ 13,000 $ 3,026,148 $ 3,026,148 $ General Fund by Category Personnel Services Employee Benefits Professional Services Support Goods & Services Capital Outlay Allocated Salaries Non -Profit Contributions Operating Transfers 2018 2019 2020 Actual Actual Actual $ 2,484,149 $ 2,279,062 $ 2,259,504 $ $ 1,520,510 $ 1,449,292 $ 1,488,913 $ $ 620,375 $ 588,565 $ 591,957 $ $ 1,147,723 $ 1,478,758 $ 1,160,926 $ $ 27,761 $ 83,625 $ 13,921 $ $ (85,500) $ (89,819) $ (90,819) $ $ 279,500 $ 232,900 $ 207,500 $ Subtotal $ 5,994,518 $ 6,022,383 $ 5,631,902 $ $ 403,958 $ 265,200 $ 113,000 $ Actual (Mgr Budget) 2021 2021 2022 Budget Actual (Mgr Budget) 2,275,619 $ 1,318,542 $ 2,345,965 1,546,942 $ 953,034 $ 1,599,877 704,340 $ 397,454 $ 702,195 1,181,516 $ 806,368 $ 1,088,413 25,000 $ - $ 145,000 (91,819) $ (91,819) $ (91,819) 176,750 $ 176,750 $ 5,818,348 $ 3,560,329 $ 5,789,631 3,026,148 $ 3,026,148 $ 250,000 Grand Total $ 6,398,476 $ 6,287,583 $ 5,744,902 $ 8,844,496 $ 6,586,477 $ 6,039,631 N O N N 000 0 S? v CD v 0 W CTI v J"aDrAJ" ISLAMD BUMU &S G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount Budget Worksheet Report Budget Year 2022 2021 Amended 2021 Actual Budget Amount 2022 Level 1 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues Property Tax 100-000 311.100 Real Property Tax 159,796.02 737,825.22 1,448,181.84 710,067.92 3,432,842.00 3,561,834.91 .00 100-000 311.200 Personal Property Tax 21,507.82 84,827.35 152,397.94 86,754.06 381,427.00 432,924.90 .00 Property Tax Totals $181,303.84 $822,652.57 $1,600,579.78 $796,821.98 $3,814,269.00 $3,994,759.81 $0.00 Non Ad valorem Taxes 100-000 313.100 Boat Tax (64.00) .00 .00 .00 .00 .00 .00 100-000 313.120 Aircraft Tax 26,500.00 30,000.00 30,200.00 29,100.00 28,000.00 23,100.00 23,100.00 Non Ad Valorem Taxes Totals $26,436.00 $30,000.00 $30,200.00 $29,100.00 $28,000.00 $23,100.00 $23,100.00 Payment in Lieu of Taxes 100-000 314.100 PILT - Federal 1,546,288.00 1,578,030.00 1,542,393.00 1,614,634.00 1,300,000.00 .00 1,300,000.00 100-000 314.200 PILT - KIHA 31,579.34 27,601.54 22,227.38 18,583.38 23,000.00 16,870.58 20,000.00 100-000 314.210 PILT - Alaska Housing 14,245.14 15,834.11 17,417.08 18,573.77 15,000.00 .00 15,000.00 Payment in Lieu of Taxes Totals $1,592,112.48 $1,621,465.65 $1,582,037.46 $1,651,791.15 $1,338,000.00 $16,870.58 $1,335,000.00 Severance Taxes 100-000 316.100 Sea Products 1,182,923.51 1,660,842.06 1,163,238.06 1,170,360.02 1,100,000.00 605,510.83 1,100,000.00 100-000 316.200 Mining - Gravel 73,495.53 53,618.33 5,182.78 12,564.33 4,000.00 4,150.34 4,000.00 100-000 316.300 Timber 50,087.78 101,463.04 38,276.51 40,996.71 20,000.00 26,181.49 20,000.00 Severance Taxes Totals $1,306,506.82 $1,815,923.43 $1,206,697.35 $1,223,921.06 $1,124,000.00 $635,842.66 $1,124,000.00 Penalties & Interest Tax 100-000 319.100 Penalties & Interest 213,373.11 219,086.29 288,818.29 227,075.78 210,000.00 222,259.56 210,000.00 Penalties & Interest Tax Totals $213,373.11 $219,086.29 $288,818.29 $227,075.78 $210,000.00 $222,259.56 $210,000.00 Licenses & Permits 100-000 322.110 Building Permits 57,928.33 42,465.65 99,553.45 78,274.10 52,000.00 25,060.07 52,000.00 100-000 322.120 Subdivision 6,490.00 4,200.00 6,765.00 1,900.00 4,000.00 2,650.00 4,000.00 100-000 322.130 Conditional Use Permit 1,000.00 250.00 900.00 .00 500.00 500.00 500.00 100-000 322.140 Zoning Compliance Permit 6,840.00 6,180.00 6,190.00 5,790.00 7,000.00 2,880.00 5,000.00 100-000 322.150 Exception Permits .00 .00 100.00 .00 .00 .00 .00 100-000 322.160 Variance Fee 2,455.00 650.00 1,750.00 500.00 500.00 1,900.00 1,000.00 100-000 322.170 Zoning Change Fee .00 .00 .00 .00 .00 30.00 .00 100-000 322.180 Electric Permit 3,450.75 3,872.85 4,445.50 4,060.30 4,000.00 4,285.30 4,000.00 100-000 322.190 Plumbing Permit 2,254.00 2,513.80 5,629.40 2,061.80 2,400.00 1,649.00 2,400.00 100-000 322.200 P & Z Review Fee 450.00 600.00 900.00 1,450.00 1,000.00 .00 1,000.00 100-000 322.210 Special Land Use 1,050.00 .00 .00 .00 .00 .00 .00 Run by Dora Cross on 02/18/202113:55:01 PM Page 1 of 94 N O N N 000 0 Q v 0 W 0 W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:01 PM Page 2 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues Licenses & Permits 100-000 322.230 Dog Licenses 1,628.00 1,467.00 1,608.00 1,079.00 1,000.00 .00 1,000.00 100-000 322.239 Business License - Tobacco .00 .00 400.00 300.00 300.00 200.00 300.00 100-000 322.240 Business License - Marijuana .00 .00 2,200.00 1,000.00 .00 1,200.00 1,000.00 100-000 322.250 Site Plan Review .00 150.00 .00 .00 .00 .00 .00 Licenses & Permits Totals $83,546.08 $62,349.30 $130,441.35 $96,415.20 $72,700.00 $40,354.37 $72,200.00 Excise Tax 100-000 323.100 Tobacco Excise Tax .00 310,482.25 423,979.28 388,276.23 400,000.00 314,463.42 350,000.00 100-000 323.110 Marijuana Excise Tax .00 .00 1,465.36 1,449.35 2,500.00 489.63 1,000.00 Excise Tax Totals $0.00 $310,482.25 $425,444.64 $389,725.58 $402,500.00 $314,953.05 $351,000.00 Federal Grants 100-000 331.119 CORONAVIRUS Relief Fund (CARES ACT) .00 .00 .00 173,632.99 .00 5,357,266.11 .00 Federal Grants Totals $0.00 $0.00 $0.00 $173,632.99 $0.00 $5,357,266.11 $0.00 Federal Shared Revenue 100-000 332.100 National Wildlife Refuge 230,082.00 191,973.00 222,000.00 193,149.00 190,000.00 .00 190,000.00 Federal Shared Revenue Totals $230,082.00 $191,973.00 $222,000.00 $193,149.00 $190,000.00 $0.00 $190,000.00 State Shared Revenues 100-000 335.110 State Community Assistance (formally 461,512.00 465,942.00 443,210.80 408,022.08 316,986.00 317,746.33 344,454.00 State Revenue Sharing) 100-000 335.130 Fisheries Business Tax 1,270,403.28 1,103,101.42 1,816,530.38 718,306.93 900,000.00 1,023,974.69 1,000,000.00 100-000 335.132 Business Fisheries & Landing Tax 60,422.12 14,867.52 184,559.55 210,076.14 150,000.00 38,655.02 100,000.00 100-000 335.150 Telephone & Electric 16,480.87 17,320.57 16,560.89 16,197.62 17,000.00 .00 16,000.00 100-000 335.170 Liquor License .00 .00 .00 174.00 .00 .00 .00 100-000 335.175 Marijuana Licenses .00 500.00 1,000.00 300.00 500.00 300.00 300.00 100-000 335.190 PERS on Behalf Payment 107,144.56 82,920.34 137,142.18 151,656.82 155,541.00 94,273.60 189,697.00 100-000 335.191 PERS Forfeiture .00 .00 .00 10,520.95 1,000.00 .00 .00 State Shared Revenues Totals $1,915,962.83 $1,684,651.85 $2,599,003.80 $1,515,254.54 $1,541,027.00 $1,474,949.64 $1,650,451.00 Fines 100-000 351.100 Animal Control 491.00 441.00 .00 55.00 .00 .00 .00 Fines Totals $491.00 $441.00 $0.00 $55.00 $0.00 $0.00 $0.00 Interest Earnings 100-000 361.100 Interest Earnings 30,077.94 60,667.70 121,585.52 137,371.08 100,000.00 30,329.58 50,000.00 100-000 361.300 Change in Fair Market Value (19,019.07) (49,837.69) 90,043.57 15,432.55 .00 (9,543.28) .00 Interest Earnings Totals $11,058.87 $10,830.01 $211,629.09 $152,803.63 $100,000.00 $20,786.30 $50,000.00 Run by Dora Cross on 02/18/2021 13:55:01 PM Page 2 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D Budget Worksheet Report Budget Year 2022 Department 000 - Fund Revenues Totals $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,479,029.03 $8,832,496.00 $12,104,703.42 $5,005,951.00 REVENUE TOTALS $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,479,029.03 $8,832,496.00 $12,104,703.42 $5,005,951.00 Run by Dora Cross on 02/18/2021 13:55:01 PM Page 3 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues Miscellaneous - Classified 100-000 380.110 Jury Duty 175.00 250.00 300.00 300.00 200.00 200.00 200.00 100-000 380.120 Sale of Copies 67.40 95.25 .00 691.25 500.00 25.25 .00 100-000 380.122 Sale of Maps 837.00 1,969.04 1,458.32 828.92 1,200.00 74.90 .00 100-000 380.130 Dishonored Check Fee 361.00 219.00 245.00 75.00 100.00 40.00 .00 100-000 380.170 Other 1,784.10 3,740.19 13,206.58 11,987.61 10,000.00 3,221.19 .00 100-000 380.260 Legal & Collection Fee Reimbursement .00 .00 .00 13,006.70 .00 .00 .00 100-000 380.280 IBEW Reimbursement .00 .00 .00 2,393.64 .00 .00 .00 Miscellaneous - Classified Totals $3,224.50 $6,273.48 $15,209.90 $29,283.12 $12,000.00 $3,561.34 $200.00 Operating Transfers In 100-000 391.300 Debt Service .00 492,936.00 142,177.00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $492,936.00 $142,177.00 $0.00 $0.00 $0.00 $0.00 Sale of Fixed Assets 100-000 392.100 Sale / General Fixed Assets .00 1,240.00 4,815.00 .00 .00 .00 .00 Sale of Fixed Assets Totals $0.00 $1,240.00 $4,815.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,479,029.03 $8,832,496.00 $12,104,703.42 $5,005,951.00 REVENUE TOTALS $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,479,029.03 $8,832,496.00 $12,104,703.42 $5,005,951.00 Run by Dora Cross on 02/18/2021 13:55:01 PM Page 3 of 94 N O N N 000 0 s= Q v O 0 W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Support Goods & Services 100-100 450.100 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual Dues / Books / Periodicals G/L Account Account Description 100-100 450.200 Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund Insurance Coverage Discounts 100-100 450.300 Travel / Per Diem 100-100 450.301 Mayor Travel / Per Diem 100-100 450.340 Telephone 100-100 450.485 EXPENSE .00 .00 .00 2,284.01 .00 1,708.97 4,136.93 200.56 1,336.60 Department 100 - Legislative 1,360.00 1,500.00 1,641.67 1,163.12 1,011.58 456.30 1,500.00 150.78 Personnel Services 211.30 .00 .00 .00 .00 .00 .00 .00 462.77 100-100 410.106 Mayoral Stipend .00 6,500.00 6,000.00 6,000.00 6,500.00 6,000.00 3,000.00 6,000.00 100-100 410.108 Assembly Stipend 16,971.65 24,900.00 25,800.00 25,500.00 25,603.66 26,100.00 13,596.34 26,100.00 873.33 Personnel Services Totals $31,400.00 $31,800.00 $31,500.00 $32,103.66 $32,100.00 $16,596.34 $32,100.00 Employee Benefits 50.32 500.00 857.65 .00 .00 .00 500.00 .00 500.00 100-100 420.120 FICA Taxes 2,451.84 2,486.26 2,409.75 2,448.00 2,567.00 1,239.30 2,456.00 100-100 420.130 Group Insurance .00 .00 .00 .00 .00 .00 1,083.00 100-100 420.140 Retirement 1,593.57 1,205.59 296.70 747.73 1,030.00 464.28 1,084.00 100-100 420.150 Workers Compensation 189.90 233.75 216.93 186.46 .00 75.72 138.00 Employee Benefits Totals $4,235.31 $3,925.60 $2,923.38 $3,382.19 $3,597.00 $1,779.30 $4,761.00 Professional Services 100-100 430.100 Political Lobbyist 72,000.00 72,000.00 72,000.00 72,000.00 84,000.00 38,750.00 84,000.00 100-100 430.101 Lobbying Expense .00 .00 .00 .00 1,500.00 .00 500.00 100-100 430.102 Consolidation Expenses .00 931.18 954.46 184.39 .00 .00 .00 Professional Services Totals $72,000.00 $72,931.18 $72,954.46 $72,184.39 $85,500.00 $38,750.00 $84,500.00 Legal Services 100-100 431.120 Legal Fees 826.50 .00 .00 .00 .00 .00 .00 Legal Services Totals $826.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 100-100 450.100 Office Supplies 100-100 450.115 Computer Software <$5000 100-100 450.120 Printing / Binding 100-100 450.140 Dues / Books / Periodicals 100-100 450.170 Machinery / Equipment <$5000 100-100 450.200 Honorarium / Amenities 100-100 450.210 Food / Business Lunch/Meeting Rooms 100-100 450.220 Insurance & Bonding 100-100 450.222 General Liablity Insurance Coverage 100-100 450.224 Insurance Coverage Discounts 100-100 450.300 Travel / Per Diem 100-100 450.301 Mayor Travel / Per Diem 100-100 450.340 Telephone 100-100 450.485 Town Meeting Costs Run by Dora Cross on 02/18/202113:55:01 PM 18.45 86.14 402.71 642.49 500.00 252.12 200.00 .00 .00 .00 .00 .00 .00 1,000.00 .00 .00 .00 17.12 200.00 .00 100.00 19,028.85 18,475.00 18,289.20 16,611.25 19,150.00 18,020.81 19,000.00 .00 .00 .00 .00 .00 2,284.01 .00 1,708.97 4,136.93 200.56 1,336.60 2,500.00 1,360.00 1,500.00 1,641.67 1,163.12 1,011.58 456.30 1,500.00 150.78 500.00 211.30 .00 .00 .00 .00 .00 .00 .00 462.77 471.19 .00 .00 .00 .00 .00 (123.00) (123.63) .00 .00 .00 .00 16,971.65 13,392.73 16,097.91 16,297.91 11,000.00 750.00 10,000.00 .00 873.33 380.00 715.53 4,000.00 .00 2,000.00 670.12 306.91 347.06 474.24 500.00 50.32 500.00 857.65 .00 .00 .00 500.00 .00 500.00 Page 4 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 100 - Legislative Support Goods & Services Support Goods & Services Totals $41,108.66 $38,773.93 $37,076.58 $36,551.44 $39,850.00 $22,868.04 $35,300.00 Department 100 - Legislative Totals $149,570.47 $147,430.71 $144,454.42 $144,221.68 $161,047.00 $79,993.68 $156,661.00 Run by Dora Cross on 02/18/2021 13:55:01 PM Page 5 of 94 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:01 PM Page 6 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 105 - Borough Management Personnel Services 100-105 410.110 Salaries 314,141.46 344,572.04 387,896.23 412,237.85 403,231.00 230,316.23 298,568.00 100-105 410.130 Overtime 5,281.20 2,605.85 3,098.18 8,333.45 .00 3,811.75 4,000.00 100-105 410.152 Cell Phone Stipend .00 .00 1,200.00 1,200.00 1,200.00 800.00 1,200.00 Personnel Services Totals $319,422.66 $347,177.89 $392,194.41 $421,771.30 $404,431.00 $234,927.98 $303,768.00 Employee Benefits 100-105 420.110 Unemployment Taxes 30.90 34.45 37.62 39.05 40.00 23.44 30.00 100-105 420.120 FICA Taxes 24,092.31 25,983.10 28,573.78 29,628.57 30,579.00 17,574.60 23,252.00 100-105 420.130 Group Insurance 71,529.71 96,172.15 100,926.97 103,890.92 106,320.00 61,421.65 79,740.00 100-105 420.140 Retirement 81,851.42 88,380.98 97,811.64 113,590.16 114,403.00 72,716.76 79,028.00 100-105 420.150 Workers Compensation 2,114.04 2,617.38 2,562.98 2,255.57 1,959.00 1,085.51 1,307.00 Employee Benefits Totals $179,618.38 $213,188.06 $229,912.99 $249,404.27 $253,301.00 $152,821.96 $183,357.00 Professional Services 100-105 430.140 Contracted Services .00 175.00 .00 .00 .00 .00 45,000.00 Professional Services Totals $0.00 $175.00 $0.00 $0.00 $0.00 $0.00 $45,000.00 Support Goods & Services 100-105 450.100 Office Supplies 328.99 772.92 933.57 1,653.05 750.00 585.31 1,750.00 100-105 450.119 COVID-19 Expenditures .00 .00 .00 352.91 .00 .00 .00 100-105 450.120 Printing / Binding 3,079.76 4,560.16 2,744.37 1,618.15 1,500.00 469.65 1,500.00 100-105 450.130 Postage .00 68.45 8.03 .00 50.00 .00 .00 100-105 450.140 Dues/ Books / Periodicals 1,776.48 3,641.45 4,399.68 3,444.00 2,200.00 1,847.55 3,450.00 100-105 450.160 Furniture / Fixtures 163.39 3,914.14 1,914.31 .00 500.00 .00 500.00 100-105 450.170 Machinery / Equipment <$5000 .00 .00 .00 .00 .00 1,944.57 .00 100-105 450.200 Honorarium / Amenities .00 .00 2,472.77 2,305.09 500.00 2,801.02 .00 100-105 450.210 Food / Business Lunch/Meeting Rooms 952.02 269.38 1,522.99 2,557.41 1,500.00 764.65 1,000.00 100-105 450.220 Insurance & Bonding 2,454.04 .00 .00 .00 .00 .00 .00 100-105 450.222 General Liablity Insurance Coverage .00 3,539.65 3,768.57 .00 .00 .00 .00 100-105 450.224 Insurance Coverage Discounts .00 (939.00) (923.15) .00 .00 .00 .00 100-105 450.270 Continuing Education 2,509.80 4,591.67 11,167.59 541.09 .00 .00 .00 100-105 450.290 Recruit/ Relocation 357.85 894.45 .00 .00 .00 299.50 .00 100-105 450.300 Travel / Per Diem 6,315.30 6,631.65 7,747.66 6,428.48 1,000.00 .00 1,000.00 100-105 450.330 Rent 29,712.00 35,402.00 39,850.00 39,849.00 40,000.00 26,666.68 39,849.00 Run by Dora Cross on 02/18/2021 13:55:01 PM Page 6 of 94 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:01 PM Page 7 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 105 - Borough Management Support Goods & Services 100-105 450.340 Telephone 1,562.71 701.27 608.41 971.60 1,000.00 226.17 225.00 100-105 450.430 Maint & Repairs 207.00 .00 .00 .00 .00 .00 .00 Support Goods &Services Totals $49,419.34 $64,048.19 $76,214.80 $59,720.78 $49,000.00 $35,605.10 $49,274.00 Allocated to Projects 100-105 492.530 Allocated to Solid Waste (10,000.00) (10,000.00) (10,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) 100-105 492.540 Allocated to Hospital (10,000.00) (10,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) 100-105 492.555 Allocated to KFRC (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) Allocated to Projects Totals ($32,000.00) ($32,000.00) ($37,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) Department 105 - Borough Management Totals $516,460.38 $592,589.14 $661,322.20 $688,896.35 $664,732.00 $381,355.04 $539,399.00 Run by Dora Cross on 02/18/2021 13:55:01 PM Page 7 of 94 N O N N 000 0 s= Q T v O W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/202113:55:02 PM Page 8 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 110 - Borough Clerk Personnel Services 100-110 410.110 Salaries 238,649.74 249,075.27 265,816.21 203,120.34 209,926.00 83,107.08 212,444.00 100-110 410.120 Temporary Help .00 .00 .00 .00 .00 15,779.78 10,708.00 100-110 410.130 Overtime 10,250.66 5,573.59 7,071.95 6,221.50 8,000.00 2,382.58 6,678.00 100-110 410.152 Cell Phone Stipend .00 .00 1,200.00 1,170.97 1,200.00 800.00 600.00 Personnel Services Totals $248,900.40 $254,648.86 $274,088.16 $210,512.81 $219,126.00 $102,069.44 $230,430.00 Employee Benefits 100-110 420.110 Unemployment Taxes 24.32 24.31 23.75 19.57 22.00 9.48 23.00 100-110 420.120 FICA Taxes 17,036.13 18,320.52 19,505.34 15,400.03 16,671.00 8,126.88 17,582.00 100-110 420.130 Group Insurance 62,553.09 70,171.29 78,264.16 74,040.58 76,440.00 32,638.96 79,740.00 100-110 420.140 Retirement 64,096.43 62,105.26 61,329.28 56,701.13 56,661.00 28,935.37 59,756.00 100-110 420.150 Workers Compensation 1,662.88 1,645.15 1,605.21 1,127.21 1,068.00 550.96 991.00 Employee Benefits Totals $145,372.85 $152,266.53 $160,727.74 $147,288.52 $150,862.00 $70,261.65 $158,092.00 Support Goods & Services 100-110 450.100 Office Supplies 348.50 784.59 799.86 416.16 1,000.00 432.90 500.00 100-110 450.110 Operating Supplies 466.18 .00 169.00 50.97 500.00 .00 100.00 100-110 450.115 Computer Software <$5000 .00 .00 .00 720.00 .00 .00 .00 100-110 450.119 COVID-19 Expenditures .00 .00 .00 99.90 .00 .00 .00 100-110 450.120 Printing / Binding 8,475.97 9,912.43 4,563.65 7,370.20 6,000.00 5,811.11 .00 100-110 450.130 Postage .00 .00 31.40 48.15 100.00 .00 .00 100-110 450.140 Dues/ Books/ Periodicals 825.00 955.00 1,485.00 356.00 1,000.00 156.00 500.00 100-110 450.160 Furniture / Fixtures 40.00 .00 .00 .00 .00 .00 500.00 100-110 450.170 Machinery/ Equipment <$5000 860.85 968.00 3,768.51 .00 .00 .00 500.00 100-110 450.200 Honorarium / Amenities .00 .00 .00 .00 225.00 .00 .00 100-110 450.210 Food / Business Lunch/Meeting Rooms .00 .00 .00 116.49 75.00 92.28 100.00 100-110 450.230 Advertising / Hearings 26,154.40 18,745.76 6,591.59 6,243.84 7,000.00 1,783.32 9,750.00 100-110 450.232 Advertising - APOC to Advertising - Ballot .00 .00 .00 .00 1,000.00 .00 .00 Propositions 100-110 450.270 Continuing Education 10,433.91 9,836.94 13,403.62 5,863.78 13,000.00 .00 15,000.00 100-110 450.290 Recruit / Relocation 1,057.40 .00 10,827.63 1,199.42 .00 1,449.68 .00 100-110 450.300 Travel/ Per Diem 2,545.98 2,412.50 172.93 .00 1,000.00 .00 .00 100-110 450.330 Rent 49,220.00 58,634.00 49,772.00 49,772.00 49,772.00 33,181.36 49,772.00 100-110 450.340 Telephone 1,069.85 1,184.21 1,795.86 1,311.89 2,200.00 134.74 300.00 Run by Dora Cross on 02/18/202113:55:02 PM Page 8 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 9 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 110 - Borough Clerk Support Goods & Services 100-110 450.470 Election Local 22,210.45 23,631.60 21,505.53 21,813.25 25,000.00 32,244.27 35,000.00 100-110 450.480 Boards & Committees 427.33 200.00 1,956.55 1,700.00 2,000.00 .00 1,300.00 100-110 450.530 Records Management 643.15 2,273.75 710.22 .00 2,500.00 406.67 3,500.00 100-110 450.531 Transcription / Record Restoration Fee 369.40 .00 594.70 .00 1,000.00 .00 .00 Support Goods & Services Totals $125,148.37 $129,538.78 $118,148.05 $97,082.05 $113,372.00 $75,692.33 $116,822.00 Department 110 - Borough Clerk Totals $519,421.62 $536,454.17 $552,963.95 $454,883.38 $483,360.00 $248,023.42 $505,344.00 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 9 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 10 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 115 - Borough Attorney Legal Services 100-115 431.110 Litigation Expenses 31,750.47 36,902.91 15,459.23 1,360.00 .00 .00 .00 100-115 431.120 Legal Fees 60,877.04 52,650.55 46,996.24 72,550.90 100,000.00 26,577.46 100,000.00 Legal Services Totals $92,627.51 $89,553.46 $62,455.47 $73,910.90 $100,000.00 $26,577.46 $100,000.00 Support Goods & Services 100-115 450.230 Advertising / Hearings 7,845.46 9,021.79 10,811.98 11,082.11 4,000.00 3,228.76 4,000.00 100-115 450.240 Filing / Record Fees 2,017.00 1,522.00 4,376.95 3,383.00 3,000.00 2,742.00 3,000.00 100-115 450.245 Title Search Fees 5,000.00 4,750.00 9,250.00 .00 2,500.00 4,500.00 2,500.00 100-115 450.323 Collection Expense .00 .00 .00 .00 .00 3,187.00 .00 100-115 450.340 Telephone (2.78) .00 .00 .00 .00 .00 .00 Support Goods &Services Totals $14,859.68 $15,293.79 $24,438.93 $14,465.11 $9,500.00 $13,657.76 $9,500.00 Department 115 - Borough Attorney Totals $107,487.19 $104,847.25 $86,894.40 $88,376.01 $109,500.00 $40,235.22 $109,500.00 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 10 of 94 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 11 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 120 - Finance Department Personnel Services 100-120 410.110 Salaries 389,375.10 394,681.53 404,369.43 421,071.96 414,008.00 241,456.30 409,768.00 100-120 410.120 Temporary Help 8,419.58 23,916.97 19,789.59 30,340.11 26,000.00 21,276.14 25,800.00 100-120 410.130 Overtime 4,825.22 1,672.76 1,215.81 1,119.58 1,200.00 304.20 1,200.00 100-120 410.152 Cell Phone Stipend .00 .00 900.00 900.00 1,200.00 600.00 450.00 Personnel Services Totals $402,619.90 $420,271.26 $426,274.83 $453,431.65 $442,408.00 $263,636.64 $437,218.00 Employee Benefits 100-120 420.110 Unemployment Taxes 38.76 39.65 40.33 40.32 44.00 25.77 44.00 100-120 420.120 FICA Taxes 29,794.28 31,178.79 31,455.54 32,083.75 33,752.00 20,605.37 33,413.00 100-120 420.130 Group Insurance 126,199.01 133,243.97 140,390.85 162,723.42 171,990.00 100,989.21 179,415.00 100-120 420.140 Retirement 102,590.03 100,819.08 103,917.98 116,797.74 126,274.00 79,291.59 113,560.00 100-120 420.150 Workers Compensation 2,730.72 3,467.99 2,935.65 2,443.88 2,956.00 1,202.13 1,880.00 Employee Benefits Totals $261,352.80 $268,749.48 $278,740.35 $314,089.11 $335,016.00 $202,114.07 $328,312.00 Support Goods & Services 100-120 450.100 Office Supplies 1,745.86 2,719.69 2,044.82 1,986.93 2,000.00 1,344.15 2,000.00 100-120 450.119 COVID-19 Expenditures .00 .00 .00 73.23 .00 1,024.67 .00 100-120 450.120 Printing / Binding 9,820.10 8,951.41 8,026.36 9,206.36 9,500.00 935.62 9,500.00 100-120 450.140 Dues / Books / Periodicals 3,232.57 3,126.41 2,714.24 3,562.95 3,500.00 2,889.93 3,000.00 100-120 450.160 Furniture / Fixtures .00 4,278.47 635.97 .00 500.00 .00 .00 100-120 450.170 Machinery/ Equipment <$5000 .00 .00 .00 496.23 .00 .00 .00 100-120 450.210 Food / Business Lunch/Meeting Rooms .00 .00 8.43 117.84 .00 48.96 .00 100-120 450.220 Insurance & Bonding 9,460.26 .00 .00 .00 .00 .00 .00 100-120 450.222 General Liablity Insurance Coverage .00 4,613.82 4,755.59 .00 .00 .00 .00 100-120 450.224 Insurance Coverage Discounts .00 (1,224.00) (1,245.76) .00 .00 .00 .00 100-120 450.270 Continuing Education 4,874.32 5,679.48 8,324.50 2,177.25 4,000.00 473.00 4,000.00 100-120 450.290 Recruit/ Relocation 3,010.51 1,424.51 2,154.75 2,358.52 500.00 .00 .00 100-120 450.330 Rent 65,819.00 78,408.00 66,556.00 66,556.00 66,556.00 44,370.68 66,556.00 100-120 450.340 Telephone 1,018.35 1,080.41 1,363.04 1,865.96 1,400.00 272.14 500.00 100-120 450.430 Maint & Repairs .00 162.04 3,092.37 .00 .00 .00 .00 100-120 493.130 Bond Insurance Coverage .00 2,925.00 633.40 2,925.00 2,925.00 2,466.60 2,925.00 Support Goods & Services Totals $98,980.97 $112,145.24 $99,063.71 $91,326.27 $90,881.00 $53,825.75 $88,481.00 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 11 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 12 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 120 - Finance Department Allocated to Projects 100-120 492.210 Allocated to Land Sales (1,000.00) (1,000.00) (1,000.00) .00 (1,000.00) (1,000.00) (1,000.00) 100-120 492.530 Allocated to Solid Waste (6,000.00) (6,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) 100-120 492.540 Allocated to Hospital (24,000.00) (24,000.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) 100-120 492.555 Allocated to KFRC (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) Allocated to Projects Totals ($43,000.00) ($43,000.00) ($48,319.00) ($47,319.00) ($48,319.00) ($48,319.00) ($48,319.00) Department 120 - Finance Department Totals $719,953.67 $758,165.98 $755,759.89 $811,528.03 $819,986.00 $471,257.46 $805,692.00 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 12 of 94 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 13 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 125 - Information Technology Personnel Services 100-125 410.110 Salaries 262,607.75 262,863.88 264,854.45 291,222.47 272,327.00 159,421.39 264,144.00 100-125 410.120 Temporary Help .00 49.39 .00 .00 .00 .00 .00 100-125 410.130 Overtime 5,395.22 10,949.15 10,186.05 19,778.62 7,000.00 10,486.42 7,000.00 100-125 410.152 Cell Phone Stipend .00 .00 3,900.00 3,900.00 3,600.00 2,600.00 3,750.00 Personnel Services Totals $268,002.97 $273,862.42 $278,940.50 $314,901.09 $282,927.00 $172,507.81 $274,894.00 Employee Benefits 100-125 420.110 Unemployment Taxes 26.37 26.86 27.39 30.06 28.00 18.01 27.00 100-125 420.120 FICA Taxes 20,021.50 20,464.62 20,804.36 22,748.51 21,369.00 13,652.70 20,762.00 100-125 420.130 Group Insurance 72,317.66 73,464.15 77,458.37 82,131.12 82,810.00 49,055.16 86,385.00 100-125 420.140 Retirement 70,047.34 69,456.54 72,189.59 87,106.25 79,943.00 55,853.72 70,563.00 100-125 420.150 Workers Compensation 1,827.36 2,272.19 1,921.06 1,703.38 1,369.00 786.41 1,184.00 Employee Benefits Totals $164,240.23 $165,684.36 $172,400.77 $193,719.32 $185,519.00 $119,366.00 $178,921.00 Professional Services 100-125 430.140 Contracted Services 3,075.00 6,679.70 9,286.29 1,000.00 15,000.00 2,071.92 15,000.00 Professional Services Totals $3,075.00 $6,679.70 $9,286.29 $1,000.00 $15,000.00 $2,071.92 $15,000.00 Support Goods & Services 100-125 450.100 Office Supplies 372.51 2,194.76 454.26 325.01 1,200.00 53.08 1,000.00 100-125 450.110 Operating Supplies 4,740.51 1,166.83 3,893.18 5,953.59 8,500.00 1,232.25 6,000.00 100-125 450.115 Computer Software <$5000 4,705.23 9,549.79 3,630.56 5,286.80 5,000.00 599.88 6,000.00 100-125 450.119 COVID-19 Expenditures .00 .00 .00 12,323.41 .00 8,653.61 .00 100-125 450.120 Printing / Binding 2,388.79 2,103.37 844.20 1,335.88 2,220.00 332.42 1,800.00 100-125 450.140 Dues/ Books/ Periodicals 510.00 .00 .00 .00 300.00 .00 300.00 100-125 450.160 Furniture/ Fixtures 963.09 435.83 806.80 83.99 1,000.00 .00 1,000.00 100-125 450.170 Machinery/ Equipment <$5000 22,534.56 28,576.73 67,953.18 16,358.39 14,800.00 2,549.36 14,200.00 100-125 450.210 Food / Business Lunch/Meeting Rooms .00 .00 52.10 22.00 .00 181.57 .00 100-125 450.220 Insurance & Bonding 2,770.48 .00 .00 .00 .00 .00 .00 100-125 450.222 General Liablity Insurance Coverage .00 3,335.51 3,629.89 .00 .00 .00 .00 100-125 450.224 Insurance Coverage Discounts .00 (885.00) (951.13) .00 .00 .00 .00 100-125 450.270 Continuing Education .00 4,790.65 12,567.06 .00 4,000.00 .00 6,000.00 100-125 450.300 Travel/ Per Diem 455.79 4,353.09 427.24 10.37 1,000.00 6.90 .00 100-125 450.330 Rent 60,358.00 71,914.00 70,174.00 70,174.00 70,174.00 46,782.68 70,174.00 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 13 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 14 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 125 - Information Technology Support Goods & Services 100-125 450.340 Telephone 2,980.89 3,351.99 3,962.68 4,453.92 5,200.00 4,529.56 4,600.00 100-125 450.430 Maint & Repairs 7,808.64 5,542.33 4,238.24 4,107.91 10,000.00 2,283.45 5,000.00 100-125 450.435 Maint Agreements 195,708.83 211,101.31 234,808.40 219,813.21 220,000.00 200,396.26 238,128.00 Support Goods & Services Totals $306,297.32 $347,531.19 $406,490.66 $340,248.48 $343,394.00 $267,601.02 $354,202.00 Capital Outlay 100-125 470.100 Machinery/ Equipment >$5000 55,004.45 7,311.41 83,624.74 13,920.94 25,000.00 .00 70,000.00 100-125 470.115 Computer Software >$5000 39,879.71 11,414.79 .00 .00 .00 .00 .00 Capital Outlay Totals $94,884.16 $18,726.20 $83,624.74 $13,920.94 $25,000.00 $0.00 $70,000.00 Allocated to Projects 100-125 492.210 Allocated to Land Sales (20,000.00) .00 .00 .00 .00 .00 .00 100-125 492.530 Allocated to Solid Waste (6,000.00) (6,000.00) .00 .00 .00 .00 .00 Allocated to Projects Totals ($26,000.00) ($6,000.00) $0.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers 100-125 494.410 Capital Project - KIB .00 .00 200,000.00 .00 .00 .00 .00 100-125 494.415 Capital Projects (Borough) .00 .00 .00 100,000.00 .00 .00 250,000.00 Operating Transfers Totals $0.00 $0.00 $200,000.00 $100,000.00 $0.00 $0.00 $250,000.00 Department 125 -Information Technology Totals $810,499.68 $806,483.87 $1,150,742.96 $963,789.83 $851,840.00 $561,546.75 $1,143,017.00 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 14 of 94 N O N N 000 0 s= Q sv N 0 W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Support Goods & Services 100-130 450.100 Office Supplies 100-130 450.115 Computer Software <$5000 100-130 450.120 Printing / Binding 100-130 450.130 Postage 100-130 450.140 Dues / Books / Periodicals 100-130 450.160 Furniture / Fixtures 100-130 450.210 Food / Business Lunch/Meeting Rooms 100-130 450.230 Advertising / Hearings 100-130 450.250 Data Services 100-130 450.270 Continuing Education 100-130 450.290 Recruit / Relocation 100-130 450.300 Travel / Per Diem 100-130 450.330 Rent Run by Dora Cross on 02/18/2021 13:55:02 PM 565.45 388.69 1,779.87 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual .00 G/L Account Account Description .00 Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund 1,000.00 725.00 725.60 1,040.00 1,000.00 245.00 1,000.00 1,892.95 EXPENSE 1,249.20 1,215.90 1,800.00 1,352.94 1,800.00 .00 .00 142.99 709.47 Department 130 - Assessing Department 2,012.00 .00 193.26 71.75 .00 .00 .00 .00 Personnel Services 216.16 .00 454.08 200.00 82.56 200.00 500.00 1,000.00 .00 100-130 410.110 Salaries .00 420,965.77 460,047.01 250,216.78 330,872.45 326,888.00 193,250.65 379,852.00 100-130 410.120 Temporary Help 372.75 .00 .00 3,243.14 13,190.38 .00 19,422.53 13,190.00 100-130 410.130 Overtime 30,000.00 1,488.79 823.74 5,914.12 1,138.01 4,177.00 1,103.77 4,000.00 100-130 410.152 Cell Phone Stipend .00 .00 1,200.00 2,000.00 2,400.00 1,600.00 2,400.00 Personnel Services Totals $422,454.56 $460,870.75 $260,574.04 $347,200.84 $333,465.00 $215,376.95 $399,442.00 Employee Benefits 100-130 420.110 Unemployment Taxes 41.71 42.34 25.37 32.11 33.00 20.39 40.00 100-130 420.120 FICA Taxes 29,679.49 33,099.05 19,451.00 25,126.00 25,326.00 17,781.25 30,374.00 100-130 420.130 Group Insurance 115,600.34 117,392.33 85,578.89 102,642.30 101,920.00 61,173.28 132,900.00 100-130 420.140 Retirement 110,994.21 108,744.47 65,731.64 92,646.39 86,077.00 62,719.13 103,231.00 100-130 420.150 Workers Compensation 13,128.37 13,401.12 14,060.45 17,514.63 18,507.00 10,843.51 18,854.00 Employee Benefits Totals $269,444.12 $272,679.31 $184,847.35 $237,961.43 $231,863.00 $152,537.56 $285,399.00 Professional Services 100-130 430.140 Contracted Services .00 .00 18,470.00 7,260.00 76,430.00 250.00 .00 Professional Services Totals $0.00 $0.00 $18,470.00 $7,260.00 $76,430.00 $250.00 $0.00 Legal Services 100-130 431.120 Legal Fees .00 .00 .00 .00 .00 18,866.00 25,000.00 Legal Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $18,866.00 $25,000.00 Support Goods & Services 100-130 450.100 Office Supplies 100-130 450.115 Computer Software <$5000 100-130 450.120 Printing / Binding 100-130 450.130 Postage 100-130 450.140 Dues / Books / Periodicals 100-130 450.160 Furniture / Fixtures 100-130 450.210 Food / Business Lunch/Meeting Rooms 100-130 450.230 Advertising / Hearings 100-130 450.250 Data Services 100-130 450.270 Continuing Education 100-130 450.290 Recruit / Relocation 100-130 450.300 Travel / Per Diem 100-130 450.330 Rent Run by Dora Cross on 02/18/2021 13:55:02 PM 565.45 388.69 1,779.87 1,387.24 500.00 831.91 1,000.00 .00 .00 .00 .00 1,000.00 .00 1,000.00 4,664.52 4,389.84 4,773.19 4,279.79 4,000.00 2,591.58 4,000.00 1,000.00 725.00 725.60 1,040.00 1,000.00 245.00 1,000.00 1,892.95 1,689.20 1,249.20 1,215.90 1,800.00 1,352.94 1,800.00 .00 .00 142.99 709.47 1,000.00 239.05 2,012.00 .00 193.26 71.75 .00 .00 .00 .00 .00 216.16 .00 454.08 200.00 82.56 200.00 500.00 1,000.00 .00 500.00 .00 .00 .00 5,845.21 748.33 4,647.58 10,256.52 8,000.00 .00 8,000.00 .00 372.75 8,526.69 .00 .00 7,839.83 .00 1,266.70 2,802.37 .00 3,665.06 30,000.00 25,005.42 22,000.00 39,125.00 46,622.00 39,560.00 39,560.00 42,558.00 28,372.00 42,528.00 Page 15 of 94 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 16 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 130 - Assessing Department Support Goods & Services 100-130 450.340 Telephone 721.16 780.36 1,006.34 1,119.78 1,000.00 195.67 400.00 Support Goods & Services Totals $55,580.99 $59,927.96 $62,483.21 $64,187.84 $91,058.00 $66,755.96 $83,940.00 Allocated to Projects 100-130 492.210 Allocated to Land Sales (2,500.00) (2,500.00) (2,500.00) .00 .00 .00 .00 100-130 492.560 Allocated to 911 Services (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) Allocated to Projects Totals ($4,000.00) ($4,000.00) ($4,000.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) Department 130 - Assessing Department Totals $743,479.67 $789,478.02 $522,374.60 $655,110.11 $731,316.00 $452,286.47 $792,281.00 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 16 of 94 N O N N 000 0 s= Q T sv N W 0 W CTI v J"aDrAJ" ISLAMD BUMU &S G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount Budget Worksheet Report Budget Year 2022 2021 Amended 2021 Actual Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 135 - Engineering / Facilities Personnel Services 100-135 410.110 Salaries 143,979.21 233,837.63 227,556.89 200,850.49 174,169.00 124,141.72 203,602.00 100-135 410.120 Temporary Help 1,275.91 .00 532.12 .00 .00 .00 .00 100-135 410.130 Overtime 1,455.26 636.96 1,626.13 1,008.69 .00 1,410.37 .00 100-135 410.152 Cell Phone Stipend .00 .00 3,200.00 2,570.00 1,200.00 1,872.00 3,040.00 Personnel Services Totals $146,710.38 $234,474.59 $232,915.14 $204,429.18 $175,369.00 $127,424.09 $206,642.00 Employee Benefits 100-135 420.110 Unemployment Taxes 14.42 20.63 21.72 18.88 19.00 13.87 20.00 100-135 420.120 FICA Taxes 10,793.17 17,585.19 17,475.60 14,214.53 14,165.00 10,433.74 15,576.00 100-135 420.130 Group Insurance 55,378.02 65,461.45 62,707.90 69,003.04 56,056.00 48,782.68 67,779.00 100-135 420.140 Retirement 35,271.82 56,434.77 62,492.11 66,845.38 52,995.00 50,277.08 52,937.00 100-135 420.150 Workers Compensation 3,618.12 9,802.53 12,805.18 7,637.03 6,067.00 3,390.30 5,998.00 Employee Benefits Totals $105,075.55 $149,304.57 $155,502.51 $157,718.86 $129,302.00 $112,897.67 $142,310.00 Support Goods & Services 100-135 450.100 Office Supplies 492.17 952.19 843.11 1,277.70 1,000.00 338.91 1,200.00 100-135 450.110 Operating Supplies 371.17 378.86 1,033.77 820.21 1,000.00 58.20 1,000.00 100-135 450.119 COVID-19 Expenditures .00 .00 .00 200.90 .00 .00 .00 100-135 450.120 Printing / Binding 3,014.94 2,581.75 1,264.69 2,157.78 1,500.00 914.82 2,500.00 100-135 450.140 Dues/ Books/ Periodicals 159.50 120.00 713.00 223.00 500.00 156.00 500.00 100-135 450.160 Furniture / Fixtures .00 443.20 .00 581.92 3,000.00 .00 3,000.00 100-135 450.170 Machinery / Equipment <$5000 .00 .00 .00 1,658.69 250.00 1,876.00 1,500.00 100-135 450.210 Food / Business Lunch/Meeting Rooms 197.78 164.45 328.09 255.23 250.00 123.08 300.00 100-135 450.220 Insurance & Bonding 562.83 .00 .00 .00 .00 .00 .00 100-135 450.222 General Liablity Insurance Coverage .00 1,516.14 1,674.99 .00 .00 .00 .00 100-135 450.224 Insurance Coverage Discounts .00 (402.00) (438.49) .00 .00 .00 .00 100-135 450.230 Advertising / Hearings .00 1,533.41 1,741.73 .00 2,000.00 .00 2,000.00 100-135 450.270 Continuing Education 4,821.36 3,394.77 4,039.05 818.00 2,500.00 .00 4,500.00 100-135 450.290 Recruit/ Relocation .00 3,367.40 2,567.65 970.47 5,000.00 684.00 5,000.00 100-135 450.300 Travel/ Per Diem (68.25) 113.17 1,484.51 1,342.00 5,000.00 .00 2,500.00 100-135 450.330 Rent 56,334.00 65,981.00 56,882.00 56,882.00 57,000.00 38,000.00 56,882.00 100-135 450.340 Telephone 1,297.36 1,253.97 2,169.65 1,708.12 2,000.00 742.74 1,200.00 100-135 450.430 Maint & Repairs 61.99 .00 .00 .00 .00 .00 .00 Run by Dora Cross on 02/18/202113:55:02 PM Page 17 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 135 - Engineering / Facilities Support Goods & Services 100-135 450.540 Clothing Allowance .00 .00 285.00 .00 .00 .00 .00 Support Goods & Services Totals $67,244.85 $81,398.31 $74,588.75 $68,896.02 $81,000.00 $42,893.75 $82,082.00 Department 135 - Engineering / Facilities Totals $319,030.78 $465,177.47 $463,006.40 $431,044.06 $385,671.00 $283,215.51 $431,034.00 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 18 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Support Goods & Services 100-140 450.100 Office Supplies 100-140 450.120 Printing / Binding 100-140 450.140 Dues / Books / Periodicals 100-140 450.160 Furniture / Fixtures 100-140 450.170 Machinery / Equipment <$5000 100-140 450.191 GIS Data 100-140 450.210 Food / Business Lunch/Meeting Rooms 100-140 450.230 Advertising / Hearings 100-140 450.240 Filing / Record Fees 100-140 450.270 Continuing Education 100-140 450.290 Recruit / Relocation 100-140 450.300 Travel / Per Diem 100-140 450.302 Commission Travel Run by Dora Cross on 02/18/202113:55:02 PM 2,795.16 708.47 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 9,381.54 G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund 1,141.00 1,000.00 11,454.58 20.00 .00 697.51 500.00 EXPENSE 500.00 2,119.64 .00 917.49 358.00 .00 .00 .00 Department 140 - Community Development 137,900.00 6,951.79 .00 2,288.68 .00 .00 .00 Personnel Services 61.72 150.00 120.10 150.00 8,007.10 7,460.10 7,646.21 3,754.20 100-140 410.110 Salaries 403,232.03 432,332.53 352,177.41 253,267.00 350,293.00 174,763.36 374,210.00 100-140 410.130 Overtime 10,762.20 6,259.76 7,982.70 6,404.11 2,100.00 1,886.96 3,100.00 100-140 410.152 Cell Phone Stipend .00 .00 4,383.41 1,996.78 2,400.00 1,500.00 2,400.00 691.79 Personnel Services Totals $413,994.23 $438,592.29 $364,543.52 $261,667.89 $354,793.00 $178,150.32 $379,710.00 Employee Benefits 4,000.00 100-140 420.110 Unemployment Taxes 40.04 43.33 35.56 5,413.54 38.00 17.99 38.00 100-140 420.120 FICA Taxes 31,976.37 33,642.30 28,557.32 19,297.15 28,794.00 15,215.58 28,864.00 100-140 420.130 Group Insurance 125,720.10 132,774.31 127,891.26 76,477.85 127,400.00 64,604.52 132,900.00 100-140 420.140 Retirement 107,495.63 112,152.86 93,243.21 71,021.23 87,712.00 55,891.00 98,100.00 100-140 420.150 Workers Compensation 5,860.93 6,470.82 5,402.73 1,739.68 3,601.00 2,339.05 4,479.00 Employee Benefits Totals $271,093.07 $285,083.62 $255,130.08 $173,949.45 $247,545.00 $138,068.14 $264,381.00 Professional Services 100-140 430.140 Contracted Services 875.00 235.00 2,115.30 20,972.07 .00 .00 .00 100-140 430.145 Junk Removal Services 8,692.48 12,981.71 19,307.37 16,194.70 10,000.00 8,897.05 15,000.00 Professional Services Totals $9,567.48 $13,216.71 $21,422.67 $37,166.77 $10,000.00 $8,897.05 $15,000.00 Legal Services 100-140 431.120 Legal Fees 18,364.56 19,508.50 11,984.00 7,053.00 7,000.00 9,803.00 10,000.00 Legal Services Totals $18,364.56 $19,508.50 $11,984.00 $7,053.00 $7,000.00 $9,803.00 $10,000.00 Support Goods & Services 100-140 450.100 Office Supplies 100-140 450.120 Printing / Binding 100-140 450.140 Dues / Books / Periodicals 100-140 450.160 Furniture / Fixtures 100-140 450.170 Machinery / Equipment <$5000 100-140 450.191 GIS Data 100-140 450.210 Food / Business Lunch/Meeting Rooms 100-140 450.230 Advertising / Hearings 100-140 450.240 Filing / Record Fees 100-140 450.270 Continuing Education 100-140 450.290 Recruit / Relocation 100-140 450.300 Travel / Per Diem 100-140 450.302 Commission Travel Run by Dora Cross on 02/18/202113:55:02 PM 2,795.16 708.47 978.41 808.02 750.00 131.25 750.00 11,080.99 9,381.54 6,403.37 5,584.15 6,000.00 4,212.59 6,000.00 2,014.00 1,792.55 790.00 1,003.62 1,000.00 1,141.00 1,000.00 11,454.58 20.00 .00 697.51 500.00 209.99 500.00 2,119.64 .00 917.49 358.00 .00 .00 .00 17,692.65 .00 137,900.00 6,951.79 .00 2,288.68 .00 .00 .00 .00 61.72 150.00 120.10 150.00 8,007.10 7,460.10 7,646.21 3,754.20 5,000.00 2,726.64 5,500.00 .00 .00 .00 25.00 .00 165.85 .00 11,191.54 4,827.31 4,637.26 1,727.12 2,000.00 30.00 3,000.00 1,426.04 .00 7,590.21 7,693.46 .00 11,782.50 .00 2,995.90 5,870.25 .00 691.79 2,000.00 .00 2,500.00 5,351.07 6,279.44 .00 3,536.60 4,000.00 .00 4,000.00 Page 19 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 20 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 140 - Community Development Support Goods & Services 100-140 450.330 Rent 56,154.00 73,894.00 71,440.00 71,440.00 68,533.00 45,688.68 68,472.00 100-140 450.340 Telephone 958.37 880.76 2,115.50 1,807.26 850.00 189.73 360.00 100-140 450.430 Maint & Repairs .00 424.99 .00 .00 .00 221.41 .00 100-140 450.480 Boards & Committees 14,400.00 12,800.00 13,000.00 6,600.00 16,800.00 7,215.55 16,800.00 Support Goods & Services Totals $147,641.04 $124,339.41 $253,418.45 $112,740.24 $107,583.00 $76,123.97 $109,032.00 Allocated to Projects 100-140 492.210 Allocated to Land Sales (500.00) (500.00) (500.00) .00 .00 .00 .00 Allocated to Projects Totals ($500.00) ($500.00) ($500.00) $0.00 $0.00 $0.00 $0.00 Operating Transfers 100-140 494.410 Capital Project - KIB .00 .00 25,200.00 .00 .00 .00 .00 100-140 494.415 Capital Projects (Borough) .00 .00 40,000.00 .00 .00 .00 .00 Operating Transfers Totals $0.00 $0.00 $65,200.00 $0.00 $0.00 $0.00 $0.00 Department 140 - Community Development Totals $860,160.38 $880,240.53 $971,198.72 $592,577.35 $726,921.00 $411,042.48 $778,123.00 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 20 of 94 N O N N 000 0 S_ S? J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 21 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 142 - Building Official Professional Services 100-142 430.140 Contracted Services 76,632.53 142,231.18 167,430.04 164,173.42 140,000.00 72,407.65 140,000.00 Professional Services Totals $76,632.53 $142,231.18 $167,430.04 $164,173.42 $140,000.00 $72,407.65 $140,000.00 Support Goods & Services 100-142 450.330 Rent 20,263.00 24,130.00 20,490.00 20,491.00 20,491.00 13,660.68 20,491.00 100-142 450.340 Telephone 83.95 90.02 151.66 .00 .00 .00 .00 Support Goods & Services Totals $20,346.95 $24,220.02 $20,641.66 $20,491.00 $20,491.00 $13,660.68 $20,491.00 Department 142 - Building Official Totals $96,979.48 $166,451.20 $188,071.70 $184,664.42 $160,491.00 $86,068.33 $160,491.00 Run by Dora Cross on 02/18/2021 13:55:02 PM Page 21 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Support Goods & Services 100-160 450.140 Dues / Books / Periodicals Support Goods & Services Totals Department 160 - Economic Development Totals Run by Dora Cross on 02/18/2021 13:55:03 PM 1,100.00 600.00 600.00 600.00 .00 600.00 .00 $1,100.00 $600.00 $600.00 $600.00 $0.00 $600.00 $0.00 $30,268.00 $33,936.00 $600.00 $20,600.00 $13,570.00 $600.00 $13,570.00 Page 22 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 160 - Economic Development Professional Services 100-160 430.140 Contracted Services 29,168.00 33,336.00 .00 20,000.00 13,570.00 .00 13,570.00 Professional Services Totals $29,168.00 $33,336.00 $0.00 $20,000.00 $13,570.00 $0.00 $13,570.00 Support Goods & Services 100-160 450.140 Dues / Books / Periodicals Support Goods & Services Totals Department 160 - Economic Development Totals Run by Dora Cross on 02/18/2021 13:55:03 PM 1,100.00 600.00 600.00 600.00 .00 600.00 .00 $1,100.00 $600.00 $600.00 $600.00 $0.00 $600.00 $0.00 $30,268.00 $33,936.00 $600.00 $20,600.00 $13,570.00 $600.00 $13,570.00 Page 22 of 94 N O N N 000 0 s= Q v o� fV 0 W Cn v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Audit Expense 100-165 432.100 Professional Services 67,980.59 85,152.96 94,735.34 80,350.29 95,000.00 93,229.10 95,000.00 100-165 432.110 Out of Pocket Expenses 8,216.15 13,402.04 12,465.22 8,699.65 13,000.00 7,800.90 13,000.00 100-165 432.120 Contracted Services .00 .00 107.79 108.96 125.00 .00 125.00 Audit Expense Totals $76,196.74 $98,555.00 $107,308.35 $89,158.90 $108,125.00 $101,030.00 $108,125.00 Contributions 100-165 448.902 Donated Trash Disposal 15,168.57 35,102.97 103,931.39 130,575.86 .00 .00 .00 Contributions Totals $15,168.57 $35,102.97 $103,931.39 $130,575.86 $0.00 $0.00 $0.00 Support Goods & Services 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund COVID-19 Expenditures .00 .00 .00 11,157.72 .00 77,130.38 EXPENSE 100-165 450.120 Printing / Binding 15,310.04 7,412.92 9,116.90 4,943.35 10,000.00 5,002.12 Department 165 - General Administration Postage 9,387.58 8,451.08 8,140.55 3,845.45 10,000.00 6,615.47 Personnel Services 100-165 450.180 Equipment Rental 1,695.96 1,695.96 1,695.96 1,695.96 2,000.00 847.98 100-165 410.110 Salaries 813.87 833.01 1,156.35 705.33 1,500.00 379.61 40,758.00 100-165 410.120 Temporary Help .00 .00 241.12 66.85 .00 .00 1,738.00 100-165 410.130 Overtime .00 .00 35.24 .00 .00 .00 .00 .00 Personnel Services Totals $813.87 $833.01 $1,432.71 $772.18 $1,500.00 $379.61 $42,496.00 Employee Benefits 100-165 450.223 Crime Protection Insurance Coverage .00 400.00 400.00 400.00 .00 400.00 100-165 420.110 Unemployment Taxes .06 .06 .10 .05 .00 .03 4.00 100-165 420.120 FICA Taxes 60.76 61.59 105.70 (1,211.70) 115.00 28.11 3,251.00 100-165 420.130 Group Insurance 2,580.11 2,571.49 2,770.16 2,720.64 3,000.00 2,594.26 17,277.00 100-165 420.140 Retirement 176.91 180.10 257.94 6,543.16 430.00 (2,812.10) 11,049.00 100-165 420.150 Workers Compensation 68.36 66.98 116.31 67.61 120.00 26.66 810.00 Employee Benefits Totals $2,886.20 $2,880.22 $3,250.21 $8,119.76 $3,665.00 ($163.04) $32,391.00 Audit Expense 100-165 432.100 Professional Services 67,980.59 85,152.96 94,735.34 80,350.29 95,000.00 93,229.10 95,000.00 100-165 432.110 Out of Pocket Expenses 8,216.15 13,402.04 12,465.22 8,699.65 13,000.00 7,800.90 13,000.00 100-165 432.120 Contracted Services .00 .00 107.79 108.96 125.00 .00 125.00 Audit Expense Totals $76,196.74 $98,555.00 $107,308.35 $89,158.90 $108,125.00 $101,030.00 $108,125.00 Contributions 100-165 448.902 Donated Trash Disposal 15,168.57 35,102.97 103,931.39 130,575.86 .00 .00 .00 Contributions Totals $15,168.57 $35,102.97 $103,931.39 $130,575.86 $0.00 $0.00 $0.00 Support Goods & Services 100-165 450.100 Office Supplies 3,342.86 1,576.85 2,330.73 2,215.36 3,000.00 2,892.61 3,000.00 100-165 450.119 COVID-19 Expenditures .00 .00 .00 11,157.72 .00 77,130.38 .00 100-165 450.120 Printing / Binding 15,310.04 7,412.92 9,116.90 4,943.35 10,000.00 5,002.12 8,000.00 100-165 450.130 Postage 9,387.58 8,451.08 8,140.55 3,845.45 10,000.00 6,615.47 8,000.00 100-165 450.180 Equipment Rental 1,695.96 1,695.96 1,695.96 1,695.96 2,000.00 847.98 2,000.00 100-165 450.200 Honorarium / Amenities 1,300.99 1,914.42 .00 35.62 .00 .00 .00 100-165 450.210 Food / Business Lunch/Meeting Rooms 31.63 460.24 763.09 261.26 600.00 .00 .00 100-165 450.220 Insurance & Bonding 16,148.93 .00 .00 .00 .00 .00 .00 100-165 450.222 General Liablity Insurance Coverage .00 10,068.95 11,983.18 14,246.83 100,000.00 12,102.77 20,000.00 100-165 450.223 Crime Protection Insurance Coverage .00 400.00 400.00 400.00 .00 400.00 400.00 100-165 450.224 Insurance Coverage Discounts .00 (4,198.00) (4,360.10) (4,721.00) .00 (4,170.00) .00 100-165 450.225 Insurance Deductible 6,800.00 .00 .00 .00 .00 .00 .00 Run by Dora Cross on 02/18/202113:55:03 PM Page 23 of 94 N O N N 000 0 S_ Q J"aDrAJ" ISLAMD BUMU &S G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount Budget Worksheet Report Budget Year 2022 2021 Amended 2021 Actual Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 165 - General Administration Support Goods & Services 100-165 450.230 Advertising / Hearings 1,116.71 578.25 570.71 .00 1,000.00 .00 500.00 100-165 450.251 Miscellaneous .00 .00 .00 216.85 .00 11.37 .00 100-165 450.280 Staff Training 138.60 162.60 .00 .00 .00 .00 .00 100-165 450.290 Recruit / Relocation 299.50 299.50 823.00 357.05 .00 .00 .00 100-165 450.320 Bad Debt Expense 642.44 44.30 55,405.67 21,486.64 3,000.00 18.57 3,000.00 100-165 450.323 Collection Expense 55.10 44.10 11.00 5.50 50.00 .00 .00 100-165 450.327 Fines .00 .00 2,564.27 32.12 .00 .00 .00 100-165 450.340 Telephone 848.36 897.65 1,210.27 529.12 1,000.00 37.54 100.00 100-165 450.365 Fuel - Vehicle 4,681.23 5,033.39 6,140.13 3,744.14 6,500.00 2,226.65 4,000.00 100-165 450.440 Auto Maint & Repairs 6,919.08 4,762.41 7,938.77 6,259.77 10,000.00 1,121.91 10,000.00 100-165 450.450 Contingencies .00 .00 .00 .00 1,987.00 .00 .00 100-165 450.461 Safety Supplies 7,883.72 4,554.92 5,742.53 3,068.53 7,000.00 2,100.00 7,000.00 100-165 450.495 Bank Fees 6,314.85 7,648.30 17,803.79 8,794.12 5,000.00 5,002.21 3,000.00 Support Goods & Services Totals $82,917.58 $51,807.84 $128,280.45 $78,574.39 $161,137.00 $111,339.58 $69,000.00 Travel 100-165 461.220 Travel Insurance Coverage .00 1,000.00 950.00 950.00 1,000.00 950.00 1,000.00 Travel Totals $0.00 $1,000.00 $950.00 $950.00 $1,000.00 $950.00 $1,000.00 Equipment 100-165 466.220 Auto Liability Insurance .00 4,679.96 4,465.87 4,375.00 4,500.00 3,804.46 4,500.00 Equipment Totals $0.00 $4,679.96 $4,465.87 $4,375.00 $4,500.00 $3,804.46 $4,500.00 Capital Outlay 100-165 470.100 Machinery/ Equipment >$5000 .00 .00 .00 .00 .00 .00 75,000.00 Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $75,000.00 Department 165 - General Administration Totals $177,982.96 $194,859.00 $349,618.98 $312,526.09 $279,927.00 $217,340.61 $332,512.00 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 24 of 94 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Capital Outlay 100-172 470.100 Machinery / Equipment >$5000 .00 9,034.94 .00 .00 .00 .00 .00 capital Outlay Totals $0.00 $9,034.94 $0.00 $0.00 $0.00 $0.00 $0.00 Department 172 - Parks & Recreation Totals $30,172.17 $77,186.34 $57,096.07 $32,562.32 $72,772.00 $9,145.21 $81,813.00 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 25 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 172 - Parks & Recreation Personnel Services 100-172 410.110 Salaries 3,558.04 3,335.57 2,845.42 2,513.85 4,000.00 670.57 7,371.00 100-172 410.120 Temporary Help 4,095.14 13,963.64 8,513.13 9,751.06 25,000.00 5,688.72 22,594.00 100-172 410.130 Overtime 843.63 114.46 211.88 23.82 500.00 .00 .00 Personnel Services Totals $8,496.81 $17,413.67 $11,570.43 $12,288.73 $29,500.00 $6,359.29 $29,965.00 Employee Benefits 100-172 420.110 Unemployment Taxes .44 .33 .31 .23 3.00 .06 3.00 100-172 420.120 FICA Taxes 650.09 1,323.80 875.62 906.48 2,269.00 504.64 2,292.00 100-172 420.130 Group Insurance 1,883.06 1,369.21 833.09 559.25 1,200.00 1,320.24 2,658.00 100-172 420.140 Retirement 969.66 749.21 663.33 520.33 1,200.00 174.74 7,791.00 100-172 420.150 Workers Compensation 570.05 861.32 846.58 1,044.08 1,600.00 470.64 2,104.00 Employee Benefits Totals $4,073.30 $4,303.87 $3,218.93 $3,030.37 $6,272.00 $2,470.32 $14,848.00 Professional Services 100-172 430.140 Contracted Services .00 8,430.60 1,055.00 1,350.00 10,000.00 .00 10,000.00 Professional Services Totals $0.00 $8,430.60 $1,055.00 $1,350.00 $10,000.00 $0.00 $10,000.00 Support Goods & Services 100-172 450.119 COVID-19 Expenditures .00 .00 .00 381.00 .00 .00 .00 100-172 450.170 Machinery/ Equipment <$5000 .00 65.50 13,685.97 .00 2,000.00 .00 2,000.00 100-172 450.230 Advertising / Hearings .00 286.45 .00 .00 .00 .00 .00 100-172 450.380 Snow Removal/ Sanding 2,470.00 1,559.20 453.00 1,295.00 5,000.00 225.00 5,000.00 100-172 450.430 Maint & Repairs 15,132.06 36,092.11 27,112.74 14,217.22 20,000.00 90.60 20,000.00 Support Goods & Services Totals $17,602.06 $38,003.26 $41,251.71 $15,893.22 $27,000.00 $315.60 $27,000.00 Capital Outlay 100-172 470.100 Machinery / Equipment >$5000 .00 9,034.94 .00 .00 .00 .00 .00 capital Outlay Totals $0.00 $9,034.94 $0.00 $0.00 $0.00 $0.00 $0.00 Department 172 - Parks & Recreation Totals $30,172.17 $77,186.34 $57,096.07 $32,562.32 $72,772.00 $9,145.21 $81,813.00 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 25 of 94 N O N N 000 0 s= Q J"aDrAJ" ISLAMD BUMU &S G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount Budget Worksheet Report Budget Year 2022 2021 Amended 2021 Actual Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 175 - Emergency Preparedness Personnel Services 100-175 410.110 Salaries 2,301.21 4,072.36 4,832.41 423.18 .00 608.68 9,300.00 100-175 410.120 Temporary Help 233.67 .00 .00 .00 .00 559.83 .00 100-175 410.130 Overtime .00 131.82 195.82 .00 .00 109.14 .00 Personnel Services Totals $2,534.88 $4,204.18 $5,028.23 $423.18 $0.00 $1,277.65 $9,300.00 Employee Benefits 100-175 420.110 Unemployment Taxes .23 .42 .51 .03 .00 .06 1.00 100-175 420.120 FICA Taxes 193.74 314.66 370.94 31.03 .00 95.13 711.00 100-175 420.130 Group Insurance 754.18 1,195.95 923.05 94.69 .00 382.37 3,322.00 100-175 420.140 Retirement 305.21 762.14 1,101.54 91.89 .00 157.17 2,418.00 100-175 420.150 Workers Compensation 171.77 170.31 241.27 33.73 .00 83.19 653.00 Employee Benefits Totals $1,425.13 $2,443.48 $2,637.31 $251.37 $0.00 $717.92 $7,105.00 Professional Services 100-175 430.140 Contracted Services 12,888.50 21,917.08 400.00 .00 20,000.00 101.00 15,000.00 Professional Services Totals $12,888.50 $21,917.08 $400.00 $0.00 $20,000.00 $101.00 $15,000.00 Support Goods & Services 100-175 450.120 Printing / Binding .00 .00 .00 .00 .00 .00 2,500.00 100-175 450.170 Machinery/ Equipment <$5000 1,589.58 .00 .00 .00 5,000.00 .00 .00 100-175 450.220 Insurance & Bonding 1,518.00 .00 .00 .00 .00 .00 .00 100-175 450.224 Insurance Coverage Discounts .00 (462.00) .00 .00 .00 .00 .00 100-175 450.226 Mobile Equipment Insurance .00 211.44 .00 .00 .00 .00 .00 100-175 450.230 Advertising / Hearings 968.25 723.64 .00 .00 .00 .00 .00 100-175 450.270 Continuing Education 1,930.74 .00 1,358.69 .00 6,000.00 .00 6,000.00 100-175 450.300 Travel/ Per Diem 203.98 .00 1,063.57 .00 2,500.00 .00 2,500.00 100-175 450.340 Telephone 575.87 632.78 .00 .00 1,250.00 1,062.44 .00 100-175 450.350 Electricity 1,179.36 1,184.96 1,184.40 1,193.04 1,200.00 691.92 1,200.00 100-175 450.360 Fuel- Heating .00 .00 654.74 1,217.96 .00 449.60 .00 100-175 450.430 Maint & Repairs 11,046.22 12,182.52 1,979.66 1,393.02 5,000.00 .00 5,000.00 Support Goods & Services Totals $19,012.00 $14,473.34 $6,241.06 $3,804.02 $20,950.00 $2,203.96 $17,200.00 Department 175 - Emergency Preparedness Totals $35,860.51 $43,038.08 $14,306.60 $4,478.57 $40,950.00 $4,300.53 $48,605.00 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 26 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 186 - Animal Control Contracted Services 100-186 444.110 Animal Control 109,415.00 114,015.00 115,800.00 118,700.00 118,715.00 118,700.00 121,000.00 Contracted Services Totals $109,415.00 $114,015.00 $115,800.00 $118,700.00 $118,715.00 $118,700.00 $121,000.00 Department 186 - Animal Control Totals $109,415.00 $114,015.00 $115,800.00 $118,700.00 $118,715.00 $118,700.00 $121,000.00 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 27 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 28 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 190 - Education / Culture / Recreation Contributions 100-190 448.351 North Star PTA (Street Lights) 4,662.41 4,665.06 4,683.04 4,657.81 4,800.00 2,679.53 4,800.00 100-190 448.358 Karluk IRA Council 12,900.00 .00 15,789.00 15,789.00 16,000.00 15,789.00 15,789.00 Contributions Totals $17,562.41 $4,665.06 $20,472.04 $20,446.81 $20,800.00 $18,468.53 $20,589.00 Department 190 - Education / Culture / Recreation $17,562.41 $4,665.06 $20,472.04 $20,446.81 $20,800.00 $18,468.53 $20,589.00 Totals Run by Dora Cross on 02/18/2021 13:55:03 PM Page 28 of 94 N O N N 0 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 29 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 191 - Kodiak College & Libraries Contributions 100-191448.350 Kodiak College 84,000.00 60,000.00 50,000.00 50,000.00 50,000.00 50,000.00 .00 100-191448.900 Public Libraries 12,000.00 12,000.00 .00 .00 .00 .00 .00 Contributions Totals $96,000.00 $72,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $0.00 Department 191 - Kodiak College & Libraries Totals $96,000.00 $72,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $0.00 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 29 of 94 N O N N 0 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 30 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 192 - Non Profit Funding Sub -Department 110 - Health & Social Services Contributions 100-192-110 448.303 Providence/ Safe Harbor 21,984.00 17,000.00 4,100.00 .00 .00 .00 .00 100-192-110 448.307 Humane Society .00 4,000.00 4,100.00 3,100.00 3,100.00 3,100.00 .00 100-192-110 448.308 Womens Resource Center 52,762.00 47,500.00 47,500.00 47,500.00 20,000.00 20,000.00 .00 100-192-110 448.310 American Red Cross .00 .00 4,100.00 3,100.00 3,100.00 3,100.00 .00 100-192-110 448.314 Kodiak Baptist Mission 39,677.00 34,000.00 27,200.00 .00 .00 .00 .00 100-192-110 448.319 Hospice of Kodiak .00 4,000.00 4,100.00 3,100.00 3,100.00 3,100.00 .00 100-192-110 448.322 Senior Citizen Support 30,778.00 26,000.00 20,800.00 21,000.00 20,000.00 20,000.00 .00 100-192-110 448.324 Hope Community Resources .00 4,000.00 .00 .00 3,100.00 3,100.00 .00 100-192-110 448.380 Salvation Army 7,035.00 .00 12,000.00 20,000.00 20,000.00 20,000.00 .00 100-192-110 448.382 Brother Francis Shelter 49,403.00 43,000.00 34,400.00 36,000.00 20,000.00 20,000.00 .00 Contributions Totals $201,639.00 $179,500.00 $158,300.00 $133,800.00 $92,400.00 $92,400.00 $0.00 Support Goods & Services 100-192-110 450.119 COVID-19 Expenditures .00 .00 .00 .00 .00 839,525.00 .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $839,525.00 $0.00 Sub -Department 110 - Health & Social Services $201,639.00 $179,500.00 $158,300.00 $133,800.00 $92,400.00 $931,925.00 $0.00 Totals Run by Dora Cross on 02/18/2021 13:55:03 PM Page 30 of 94 N O N N 0 0 Q J"aDrAJ" ISLAMD BUMU &S G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount Budget Worksheet Report Budget Year 2022 2021 Amended 2021 Actual Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 192 - Non Profit Funding Sub -Department 120 - Education / Culture & Recreation Contributions 100-192-120 448.309 Alutiiq Museum & Archaeological .00 .00 .00 .00 4,000.00 4,000.00 .00 Repository 100-192-120 448.319 Hospice of Kodiak 9,673.00 .00 .00 .00 .00 .00 .00 100-192-120 448.330 KMXT Public Radio 7,123.00 4,000.00 4,100.00 3,700.00 4,000.00 4,000.00 .00 100-192-120 448.340 Kodiak Art Council .00 4,000.00 4,100.00 3,100.00 3,100.00 3,100.00 .00 100-192-120 448.348 Head Start 6,331.00 .00 .00 .00 .00 .00 .00 100-192-120 448.361 Kodiak Area Mentor Program .00 4,000.00 4,100.00 4,500.00 4,750.00 4,750.00 .00 100-192-120 448.366 KANA Family Center 9,233.00 4,000.00 4,100.00 3,100.00 3,100.00 3,100.00 .00 100-192-120 448.371 Kodiak Soil & Water Conservation .00 4,000.00 .00 3,100.00 3,100.00 3,100.00 .00 100-192-120 448.381 Native Village of Port Lions .00 4,000.00 .00 .00 .00 .00 .00 100-192-120 448.400 Kodiak Rodeo & State Fair .00 4,000.00 .00 .00 4,000.00 4,000.00 .00 100-192-120 448.405 Kodiak Teen Court .00 .00 4,100.00 3,100.00 .00 .00 .00 100-192-120 448.406 Kodiak Maritime Museum .00 .00 .00 .00 4,000.00 4,000.00 .00 100-192-120 448.409 Rural Alaska Community Action Program .00 .00 4,100.00 3,100.00 3,100.00 3,100.00 .00 100-192-120 448.410 St. Paul Preschool .00 .00 .00 .00 1,200.00 .00 .00 100-192-120 448.910 Funding / Non -Profits .00 .00 .00 .00 .00 1,200.00 .00 Contributions Totals $32,360.00 $28,000.00 $24,600.00 $23,700.00 $34,350.00 $34,350.00 $0.00 Support Goods & Services 100-192-120 450.119 COVID-19 Expenditures .00 .00 .00 .00 .00 4,289,906.12 .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $4,289,906.12 $0.00 Sub -Department 120 - Education / Culture & $32,360.00 $28,000.00 $24,600.00 $23,700.00 $34,350.00 $4,324,256.12 $0.00 Recreation Totals Department 192 - Non Profit Funding Totals $233,999.00 $207,500.00 $182,900.00 $157,500.00 $126,750.00 $5,256,181.12 $0.00 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 31 of 94 N O N N 0 0 Q J"aDrAJ" ISLA D BOMO U&S Jr. Budget Worksheet Report Budget Year 2022 Fund 100 - General Fund Totals REVENUE TOTALS $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,479,029.03 $8,832,496.00 $12,104,703.42 $5,005,951.00 EXPENSE TOTALS $6,532,754.02 $6,398,475.82 $6,287,582.93 $5,744,905.01 $8,844,496.00 $11,715,908.36 $6,039,631.00 Fund 100 - General Fund Totals ($968,656.49) $871,829.01 $2,171,470.73 $734,124.02 ($12,000.00) $388,795.06 ($1,033,680.00) Run by Dora Cross on 02/18/2021 13:55:03 PM Page 32 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 100 - General Fund EXPENSE Department 195 - Transfers Out Operating Transfers 100-195 494.234 LEPC 18,337.65 .00 .00 13,000.00 10,072.00 10,072.00 .00 100-195 494.300 Transfer to Debt Service 635,113.00 .00 .00 .00 3,016,076.00 3,016,076.00 .00 100-195 494.450 Transfers to Capital Projects .00 403,958.00 .00 .00 .00 .00 .00 100-195 494.540 Hospital 305,000.00 .00 .00 .00 .00 .00 .00 Operating Transfers Totals $958,450.65 $403,958.00 $0.00 $13,000.00 $3,026,148.00 $3,026,148.00 $0.00 Department 195 - Transfers Out Totals $958,450.65 $403,958.00 $0.00 $13,000.00 $3,026,148.00 $3,026,148.00 $0.00 EXPENSE TOTALS $6,532,754.02 $6,398,475.82 $6,287,582.93 $5,744,905.01 $8,844,496.00 $11,715,908.36 $6,039,631.00 Fund 100 - General Fund Totals REVENUE TOTALS $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,479,029.03 $8,832,496.00 $12,104,703.42 $5,005,951.00 EXPENSE TOTALS $6,532,754.02 $6,398,475.82 $6,287,582.93 $5,744,905.01 $8,844,496.00 $11,715,908.36 $6,039,631.00 Fund 100 - General Fund Totals ($968,656.49) $871,829.01 $2,171,470.73 $734,124.02 ($12,000.00) $388,795.06 ($1,033,680.00) Run by Dora Cross on 02/18/2021 13:55:03 PM Page 32 of 94 N O N N 000 0 S? J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 201 - Education Support Fund REVENUE Department Property Tax 201-000 311.100 201-000 311.200 000 - Fund Revenues Real Property Tax 8,892,817.69 8,152,773.08 8,819,222.59 9,408,641.49 8,451,080.00 8,354,304.46 9,878,334.00 Personal Property Tax 1,095,559.79 928,258.90 976,732.82 1,154,138.82 939,009.00 1,015,382.25 1,211,755.00 Property Tax Totals $9,988,377.48 $9,081,031.98 $9,795,955.41 $10,562,780.31 $9,390,089.00 $9,369,686.71 $11,090,089.00 Non Ad Valorem Taxes 201-000 313.110 Motor Vehicle Tax 235,176.84 237,894.52 220,392.44 .00 .00 .00 .00 Non Ad Valorem Taxes Totals $235,176.84 $237,894.52 $220,392.44 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $10,223,554.32 $9,318,926.50 $10,016,347.85 $10,562,780.31 $9,390,089.00 $9,369,686.71 $11,090,089.00 REVENUE TOTALS $10,223,554.32 $9,318,926.50 $10,016,347.85 $10,562,780.31 $9,390,089.00 $9,369,686.71 $11,090,089.00 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 33 of 94 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 34 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 201 - Education Support Fund EXPENSE Department 201 - Education Support Professional Services 201-201430.165 Providence Mental Health Services 400,000.00 .00 .00 .00 .00 .00 .00 Professional Services Totals $400,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Audit Expense 201-201432.000 Audit Expenses 39,646.23 38,641.39 35,964.24 .00 42,500.00 6,600.00 42,500.00 201-201432.100 Professional Services .00 .00 .00 44,637.56 .00 28,653.75 .00 201-201432.110 Out of Pocket Expenses 7,275.77 7,198.61 5,035.76 4,612.44 7,500.00 2,999.18 7,500.00 Audit Expense Totals $46,922.00 $45,840.00 $41,000.00 $49,250.00 $50,000.00 $38,252.93 $50,000.00 Support Goods & Services 201-201450.220 Insurance & Bonding 140,623.65 .00 .00 .00 .00 .00 .00 201-201450.221 Property Insurance 141,497.00 151,464.83 169,799.51 223,739.00 145,000.00 271,998.00 145,000.00 201-201450.222 General Liablity Insurance Coverage .00 120,262.41 130,984.00 126,178.24 140,000.00 178,574.24 140,000.00 201-201450.224 Insurance Coverage Discounts .00 (38,292.00) (11,976.00) (12,180.00) .00 (32,245.00) .00 201-201450.226 Mobile Equipment Insurance .00 912.00 987.00 987.00 .00 987.00 .00 201-201450.320 Bad Debt Expense 48.13 .00 30,332.37 17,299.58 .00 36.10 .00 201-201450.380 Snow Removal/ Sanding 31,232.50 29,015.00 13,867.50 138,417.50 70,000.00 18,149.50 70,000.00 201-201450.430 Maint & Repairs 10,587.61 9,901.00 20,770.00 29,374.77 25,000.00 2,060.00 25,000.00 Support Goods & Services Totals $323,988.89 $273,263.24 $354,764.38 $523,816.09 $380,000.00 $439,559.84 $380,000.00 Equipment 201-201466.220 Auto Liability Insurance .00 18,376.20 18,286.00 17,956.27 .00 19,743.18 .00 Equipment Totals $0.00 $18,376.20 $18,286.00 $17,956.27 $0.00 $19,743.18 $0.00 Operating Transfers 201-201494.290 KIBSD 9,506,637.24 9,040,020.56 9,506,525.99 9,880,420.98 8,960,089.00 5,973,392.68 10,660,089.00 Operating Transfers Totals $9,506,637.24 $9,040,020.56 $9,506,525.99 $9,880,420.98 $8,960,089.00 $5,973,392.68 $10,660,089.00 Department 201 - Education Support Totals $10,277,548.13 $9,377,500.00 $9,920,576.37 $10,471,443.34 $9,390,089.00 $6,470,948.63 $11,090,089.00 EXPENSE TOTALS $10,277,548.13 $9,377,500.00 $9,920,576.37 $10,471,443.34 $9,390,089.00 $6,470,948.63 $11,090,089.00 Fund 201 - Education Support Fund Totals REVENUE TOTALS $10,223,554.32 $9,318,926.50 $10,016,347.85 $10,562,780.31 $9,390,089.00 $9,369,686.71 $11,090,089.00 EXPENSE TOTALS $10,277,548.13 $9,377,500.00 $9,920,576.37 $10,471,443.34 $9,390,089.00 $6,470,948.63 $11,090,089.00 Fund 201 - Education Support Fund Totals ($53,993.81) ($58,573.50) $95,771.48 $91,336.97 $0.00 $2,898,738.08 $0.00 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 34 of 94 N O N N 000 0 S? J"aDrAJ" ISLA D BUi?U U&S Budget Worksheet Report Budget Year 2022 Interest Earnings 210-000 361.100 Interest Earnings 210-000 361.300 Change in Fair Market Value Interest Earnings Totals 17,229.97 28,127.06 31,147.86 32,587.40 25,000.00 10,082.48 18,000.00 (9,056.98) (20,954.02) 21,013.20 5,175.93 .00 (5,901.67) .00 $8,172.99 $7,173.04 $52,161.06 $37,763.33 $25,000.00 $4,180.81 $18,000.00 Rents & Royalties 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 210 - Land Sales $24,487.94 $12,879.44 $11,048.80 $85,775.40 $8,000.00 $0.00 $8,000.00 REVENUE Department 000 - Fund Revenues 127,456.97 196,946.93 58,725.40 16,762.41 17,907.00 10,989.20 21,100.00 Licenses & Permits 18,363.16 27,954.71 17,950.16 12,139.59 10,557.00 6,452.80 8,500.00 210-000 322.100 Annual Use Permit 4,800.00 7,210.00 6,000.00 6,000.00 6,000.00 4,800.00 6,000.00 210-000 322.180 Electric Permit 1,000.00 .00 .00 .00 .00 .00 .00 Licenses & Permits Totals $5,800.00 $7,210.00 $6,000.00 $6,000.00 $6,000.00 $4,800.00 $6,000.00 State Shared Revenues 2,091,923.70 2,500.00 225.00 1,217.00 .00 .00 .00 210-000 335.190 PERS on Behalf Payment 3,780.12 2,466.95 3,311.55 .00 .00 .00 .00 State Shared Revenues Totals $3,780.12 $2,466.95 $3,311.55 $0.00 $0.00 $0.00 $0.00 Interest Earnings 210-000 361.100 Interest Earnings 210-000 361.300 Change in Fair Market Value Interest Earnings Totals 17,229.97 28,127.06 31,147.86 32,587.40 25,000.00 10,082.48 18,000.00 (9,056.98) (20,954.02) 21,013.20 5,175.93 .00 (5,901.67) .00 $8,172.99 $7,173.04 $52,161.06 $37,763.33 $25,000.00 $4,180.81 $18,000.00 Rents & Royalties 210-000 363.500 Gravel Sales 24,487.94 12,879.44 11,048.80 85,775.40 8,000.00 .00 8,000.00 Rents & Royalties Totals $24,487.94 $12,879.44 $11,048.80 $85,775.40 $8,000.00 $0.00 $8,000.00 Land Sales Activity 210-000 371.100 Land Sale- Principal 127,456.97 196,946.93 58,725.40 16,762.41 17,907.00 10,989.20 21,100.00 210-000 371.110 Land Sale -Interest 18,363.16 27,954.71 17,950.16 12,139.59 10,557.00 6,452.80 8,500.00 210-000 371.120 Land Sale - Fees & Penalties 1,350.70 .00 .00 .00 .00 .00 .00 Land Sales Activity Totals $147,170.83 $224,901.64 $76,675.56 $28,902.00 $28,464.00 $17,442.00 $29,600.00 Miscellaneous - Classified 210-000 380.170 Other 2,091,923.70 2,500.00 225.00 1,217.00 .00 .00 .00 210-000 380.190 Land Leases 90.00 80.00 80.00 90.00 80.00 80.00 80.00 Miscellaneous - Classified Totals $2,092,013.70 $2,580.00 $305.00 $1,307.00 $80.00 $80.00 $80.00 Other Financing Sources 210-000 389.100 Use of Fund Balance .00 .00 .00 .00 238,623.00 .00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $238,623.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $2,281,425.58 $257,211.07 $149,501.97 $159,747.73 $306,167.00 $26,502.81 $61,680.00 REVENUE TOTALS $2,281,425.58 $257,211.07 $149,501.97 $159,747.73 $306,167.00 $26,502.81 $61,680.00 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 35 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 36 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 210 - Land Sales EXPENSE Department 229 - Foreclosed Properties Support Goods & Services 210-229 450.224 Insurance Coverage Discounts .00 .00 (293.00) (429.00) .00 (390.00) .00 210-229 450.240 Filing / Record Fees .00 .00 .00 .00 .00 150.00 .00 Support Goods & Services Totals $0.00 $0.00 ($293.00) ($429.00) $0.00 ($240.00) $0.00 Department 229 - Foreclosed Properties Totals $0.00 $0.00 ($293.00) ($429.00) $0.00 ($240.00) $0.00 Run by Dora Cross on 02/18/2021 13:55:03 PM Page 36 of 94 N O N N 000 0 Q (D J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Professional Services 210-231430.140 Contracted Services Professional Services Totals 319,111.15 176,655.10 22,502.64 2,905.00 .00 .00 .00 $319,111.15 $176,655.10 $22,502.64 $2,905.00 $0.00 $0.00 $0.00 Support Goods & Services 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 210 - Land Sales Operating Supplies 1,102.22 191.04 134.53 .00 .00 .00 EXPENSE 210-231450.120 Printing / Binding 1,709.75 61.79 .00 .00 .00 .00 Department 231 - Resource Management Dues / Books / Periodicals .00 .00 147.50 .00 .00 .00 Personnel Services 210-231450.160 Furniture / Fixtures 3,450.37 .00 .00 .00 .00 .00 210-231410.110 Salaries 86,891.48 80,829.87 63,874.56 753.43 .00 .00 .00 210-231410.120 Temporary Help .00 .00 133.69 476.28 .00 .00 .00 210-231410.130 Overtime 5,032.10 2,656.25 1,294.68 .00 .00 .00 .00 210-231410.140 Allocated Salaries 24,000.00 4,000.00 4,000.00 .00 1,000.00 1,000.00 1,000.00 210-231410.152 Cell Phone Stipend .00 .00 848.39 .00 .00 .00 .00 .00 Personnel Services Totals $115,923.58 $87,486.12 $70,151.32 $1,229.71 $1,000.00 $1,000.00 $1,000.00 Employee Benefits 210-231450.260 Surveys 28,785.00 6,555.00 .00 13,725.00 45,000.00 .00 210-231420.110 Unemployment Taxes 8.54 8.20 6.30 .07 .00 .00 .00 210-231420.120 FICA Taxes 6,912.66 6,157.08 4,866.67 101.27 .00 .00 .00 210-231420.130 Group Insurance 21,591.82 26,205.97 20,588.57 261.46 .00 .00 .00 210-231420.140 Retirement 22,506.18 20,858.91 15,966.12 165.20 .00 .00 .00 210-231420.150 Workers Compensation 5,014.72 798.19 4,097.18 87.22 .00 .00 .00 Employee Benefits Totals $56,033.92 $54,028.35 $45,524.84 $615.22 $0.00 $0.00 $0.00 Professional Services 210-231430.140 Contracted Services Professional Services Totals 319,111.15 176,655.10 22,502.64 2,905.00 .00 .00 .00 $319,111.15 $176,655.10 $22,502.64 $2,905.00 $0.00 $0.00 $0.00 Support Goods & Services 210-231450.100 Office Supplies 112.80 55.64 .00 .00 .00 .00 .00 210-231450.110 Operating Supplies 1,102.22 191.04 134.53 .00 .00 .00 .00 210-231450.120 Printing / Binding 1,709.75 61.79 .00 .00 .00 .00 .00 210-231450.140 Dues / Books / Periodicals .00 .00 147.50 .00 .00 .00 .00 210-231450.160 Furniture / Fixtures 3,450.37 .00 .00 .00 .00 .00 .00 210-231450.220 Insurance & Bonding 2,763.83 .00 .00 .00 .00 .00 .00 210-231450.222 General Liablity Insurance Coverage .00 1,284.26 1,115.35 341.02 .00 445.06 .00 210-231450.224 Insurance Coverage Discounts .00 (341.00) (292.45) (87.00) .00 (114.00) .00 210-231450.230 Advertising / Hearings 2,120.25 81.00 .00 .00 .00 .00 .00 210-231450.240 Filing/ Record Fees 5,935.50 600.00 1,065.00 350.00 .00 .00 .00 210-231450.251 Miscellaneous .00 .00 28,140.00 .00 .00 .00 .00 210-231450.260 Surveys 28,785.00 6,555.00 .00 13,725.00 45,000.00 .00 .00 210-231450.263 Real Property Cleanup 5,375.00 5,182.50 8,500.00 .00 .00 4,713.95 .00 210-231450.270 Continuing Education 24.99 .00 .00 .00 .00 .00 .00 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 37 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 38 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 210 - Land Sales EXPENSE Department 231 - Resource Management Support Goods & Services 210-231450.290 Recruit / Relocation 354.17 6,135.42 .00 .00 .00 .00 .00 210-231450.330 Rent 9,700.00 11,986.00 10,168.00 10,168.00 10,167.00 6,778.00 10,168.00 210-231450.340 Telephone 153.84 90.00 116.07 8.19 .00 .00 .00 210-231450.430 Maint & Repairs .00 245.00 7,040.50 189.79 .00 .00 .00 210-231450.450 Contingencies .00 .00 .00 .00 .00 .00 50,512.00 210-231450.485 Town Meeting Costs .00 192.02 .00 .00 .00 .00 .00 Support Goods & Services Totals $61,587.72 $32,318.67 $56,134.50 $24,695.00 $55,167.00 $11,823.01 $60,680.00 Operating Transfers 210-231494.410 Capital Project - KIB .00 .00 .00 .00 250,000.00 .00 .00 210-231494.455 Transfer to Fund 455 .00 .00 .00 100,000.00 .00 .00 .00 210-231494.540 Hospital 650,000.00 .00 .00 .00 .00 .00 .00 Operating Transfers Totals $650,000.00 $0.00 $0.00 $100,000.00 $250,000.00 $0.00 $0.00 Department 231 - Resource Management Totals $1,202,656.37 $350,488.24 $194,313.30 $129,444.93 $306,167.00 $12,823.01 $61,680.00 EXPENSE TOTALS $1,202,656.37 $350,488.24 $194,020.30 $129,015.93 $306,167.00 $12,583.01 $61,680.00 Fund 210 - Land Sales Totals REVENUE TOTALS $2,281,425.58 $257,211.07 $149,501.97 $159,747.73 $306,167.00 $26,502.81 $61,680.00 EXPENSE TOTALS $1,202,656.37 $350,488.24 $194,020.30 $129,015.93 $306,167.00 $12,583.01 $61,680.00 Fund 210 - Land Sales Totals $1,078,769.21 ($93,277.17) ($44,518.33) $30,731.80 $0.00 $13,919.80 $0.00 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 38 of 94 N O N N 000 0 s= Q (D J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 State Shared Revenues 220-000 335.190 PERS on Behalf Payment State Shared Revenues Totals 2,744.66 2,120.72 4,165.16 5,087.22 6,974.00 3,407.91 6,914.00 $2,744.66 $2,120.72 $4,165.16 $5,087.22 $6,974.00 $3,407.91 $6,914.00 Interest Earnings 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 220 -Building & Grounds 10,000.00 10,167.12 5,000.00 220-000 361.300 Change in Fair Market Value (5,270.95) REVENUE 22,444.82 5,067.61 .00 (5,941.77) .00 Department 000 - Fund Revenues $3,631.57 $4,635.26 $51,686.49 $36,786.33 $10,000.00 $4,225.35 Federal Grants Rents & Royalties 220-000 331.119 CORONAVIRUS Relief Fund (CARES ACT) .00 .00 .00 12,666.58 .00 44,838.78 .00 Federal Grants Totals $0.00 $0.00 $0.00 $12,666.58 $0.00 $44,838.78 $0.00 State Shared Revenues 220-000 335.190 PERS on Behalf Payment State Shared Revenues Totals 2,744.66 2,120.72 4,165.16 5,087.22 6,974.00 3,407.91 6,914.00 $2,744.66 $2,120.72 $4,165.16 $5,087.22 $6,974.00 $3,407.91 $6,914.00 Interest Earnings 220-000 361.100 Interest Earnings 8,902.52 15,350.15 29,241.67 31,718.72 10,000.00 10,167.12 5,000.00 220-000 361.300 Change in Fair Market Value (5,270.95) (10,714.89) 22,444.82 5,067.61 .00 (5,941.77) .00 Interest Eamings Totals $3,631.57 $4,635.26 $51,686.49 $36,786.33 $10,000.00 $4,225.35 $5,000.00 Rents & Royalties 220-000 363.100 KIB 376,985.00 454,985.00 414,724.00 414,724.00 414,724.00 276,722.76 414,724.00 220-000 363.110 City of Kodiak 143,760.70 152,988.00 152,988.00 172,840.80 172,836.00 119,340.54 190,125.00 220-000 363.120 KIBSD 221,232.00 221,232.00 221,232.00 205,320.00 202,137.00 134,758.40 202,128.00 220-000 363.140 Borough Building - Annex .00 7,198.80 18,792.00 13,837.60 13,387.00 8,924.80 13,387.00 220-000 363.210 Land Sale Fund 9,700.00 11,986.00 10,168.00 10,168.00 10,167.00 6,778.00 10,167.00 Rents & Royalties Totals $751,677.70 $848,389.80 $817,904.00 $816,890.40 $813,251.00 $546,524.50 $830,531.00 Miscellaneous - Classified 220-000 380.261 Other 120.00 122.00 4,215.10 594.82 .00 .00 .00 Miscellaneous - Classified Totals $120.00 $122.00 $4,215.10 $594.82 $0.00 $0.00 $0.00 Other Financing Sources 220-000 389.100 Use of Fund Balance .00 .00 .00 .00 403,157.00 .00 974,837.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $403,157.00 $0.00 $974,837.00 Operating Transfers In 220-000 391.276 Facilities Fund .00 10,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 220-000 391.469 Transfer from Renewal & Replacement .00 .00 336,370.00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $10,000.00 $341,370.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 Department 000 - Fund Revenues Totals $758,173.93 $865,267.78 $1,219,340.75 $877,025.35 $1,238,382.00 $603,996.54 $1,822,282.00 REVENUE TOTALS $758,173.93 $865,267.78 $1,219,340.75 $877,025.35 $1,238,382.00 $603,996.54 $1,822,282.00 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 39 of 94 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 40 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 220 -Building & Grounds EXPENSE Department 232 - Borough Building Personnel Services 220-232 410.110 Salaries 153,414.64 66,361.90 55,489.77 55,803.29 105,350.00 34,816.61 53,221.00 220-232 410.120 Temporary Help 6,433.65 6,107.80 22,872.11 26,391.49 .00 16,146.00 22,594.00 220-232 410.130 Overtime 1,260.67 639.57 1,518.29 2,157.96 .00 841.85 .00 220-232 410.152 Cell Phone Stipend .00 .00 1,200.00 1,200.00 1,200.00 800.00 1,440.00 Personnel Services Totals $161,108.96 $73,109.27 $81,080.17 $85,552.74 $106,550.00 $52,604.46 $77,255.00 Employee Benefits 220-232 420.110 Unemployment Taxes 14.96 6.45 5.65 5.73 11.00 3.49 8.00 220-232 420.120 FICA Taxes 12,055.30 5,417.33 6,044.64 6,440.32 8,059.00 3,888.55 5,800.00 220-232 420.130 Group Insurance 40,436.11 21,833.13 20,514.28 19,219.57 44,590.00 18,929.62 19,935.00 220-232 420.140 Retirement 36,732.64 14,752.46 15,233.00 17,213.71 30,151.00 11,341.73 19,712.00 220-232 420.150 Workers Compensation 10,417.08 6,693.01 7,547.36 7,668.57 5,889.00 3,674.79 4,962.00 Employee Benefits Totals $99,656.09 $48,702.38 $49,344.93 $50,547.90 $88,700.00 $37,838.18 $50,417.00 Professional Services 220-232 430.140 Contracted Services 32,627.43 10,235.00 78,464.69 34,580.98 .00 1,712.75 50,000.00 Professional Services Totals $32,627.43 $10,235.00 $78,464.69 $34,580.98 $0.00 $1,712.75 $50,000.00 Support Goods & Services 220-232 450.100 Office Supplies 170.94 259.31 234.54 124.58 250.00 645.29 250.00 220-232 450.119 COVID-19 Expenditures .00 .00 .00 6,938.24 .00 43,336.87 .00 220-232 450.120 Printing / Binding .00 .00 3.00 .00 .00 .00 .00 220-232 450.160 Furniture / Fixtures 792.83 .00 .00 .00 500.00 95.16 5,000.00 220-232 450.170 Machinery/ Equipment <$5000 805.60 2,915.90 1,399.37 666.96 2,500.00 655.22 2,500.00 220-232 450.220 Insurance & Bonding (12,623.07) .00 .00 .00 .00 .00 .00 220-232 450.221 Property Insurance .00 8,474.00 9,215.00 12,413.00 9,500.00 15,250.00 9,500.00 220-232 450.222 General Liablity Insurance Coverage .00 1,890.72 1,707.43 1,291.27 1,900.00 1,173.80 1,900.00 220-232 450.224 Insurance Coverage Discounts .00 (2,730.00) (2,783.74) (3,478.00) .00 (3,995.00) .00 220-232 450.230 Advertising / Hearings 266.22 .00 .00 .00 350.00 .00 350.00 220-232 450.270 Continuing Education .00 76.50 50.00 2,000.00 2,000.00 294.50 3,500.00 220-232 450.300 Travel/ Per Diem .00 .00 .00 .00 1,500.00 .00 .00 220-232 450.340 Telephone 559.00 2.86 88.06 210.77 600.00 37.85 60.00 220-232 450.350 Electricity 42,554.06 51,042.52 50,689.41 51,000.83 45,000.00 29,855.38 52,000.00 220-232 450.360 Fuel- Heating 31,828.45 45,810.63 47,860.59 42,549.65 50,000.00 18,291.07 35,000.00 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 40 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Operating Transfers 220-232 494.450 Transfers to Capital Projects .00 137,000.00 115,000.00 100,000.00 .00 .00 500,000.00 220-232 494.469 Renewal & Replacement Projects 336,370.00 .00 .00 50,000.00 .00 .00 .00 Operating Transfers Totals $336,370.00 $137,000.00 $115,000.00 $150,000.00 $0.00 $0.00 $500,000.00 Department 232 - Borough Building Totals $860,320.21 $496,035.00 $548,048.10 $559,778.20 $766,295.00 $255,720.50 $1,038,732.00 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 41 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 220 -Building & Grounds EXPENSE Department 232 - Borough Building Support Goods & Services 220-232 450.365 Fuel- Vehicle 1,989.77 1,140.18 1,622.32 1,650.39 1,500.00 965.22 1,500.00 220-232 450.370 Water & Sewer 11,989.48 12,522.69 13,060.43 13,515.10 15,000.00 7,285.45 15,000.00 220-232 450.380 Snow Removal/ Sanding 19,894.96 7,084.75 1,400.00 12,104.50 25,000.00 2,750.00 25,000.00 220-232 450.390 Refuse Collection - Disposal 6,033.60 6,930.25 7,330.92 7,498.80 8,000.00 4,355.89 8,000.00 220-232 450.410 Janitorial Services 50,160.00 50,585.00 53,271.50 54,017.96 55,000.00 31,453.31 65,000.00 220-232 450.430 Maint & Repairs 63,174.11 34,817.72 29,075.80 29,376.47 913.00 4,623.85 75,000.00 220-232 450.440 Auto Maint & Repairs 1,899.03 4,022.86 447.19 2,242.33 5,000.00 204.87 5,000.00 220-232 450.450 Contingencies .00 .00 .00 .00 40,032.00 .00 .00 220-232 450.461 Safety Supplies 2,574.52 62.46 1,086.81 1,873.60 2,000.00 311.10 2,000.00 220-232 450.510 Recycling Services 2,200.00 2,080.00 2,350.00 2,550.00 3,000.00 1,500.00 3,000.00 220-232 450.540 Clothing Allowance .00 .00 285.00 475.00 1,500.00 780.28 1,500.00 Support Goods & Services Totals $224,269.50 $226,988.35 $218,393.63 $239,021.45 $271,045.00 $159,870.11 $311,060.00 Capital Projects 220-232 452.110 Administration .00 .00 1,456.81 6.10 .00 .00 .00 Capital Projects Totals $0.00 $0.00 $1,456.81 $6.10 $0.00 $0.00 $0.00 Capital Outlay 220-232 470.100 Machinery/ Equipment >$5000 .00 .00 .00 .00 150,000.00 3,695.00 .00 220-232 470.110 Furniture / Fixtures .00 .00 807.87 69.03 .00 .00 .00 220-232 470.140 Remodel/ Renovation 6,288.23 .00 3,500.00 .00 150,000.00 .00 50,000.00 Capital Outlay Totals $6,288.23 $0.00 $4,307.87 $69.03 $300,000.00 $3,695.00 $50,000.00 Operating Transfers 220-232 494.450 Transfers to Capital Projects .00 137,000.00 115,000.00 100,000.00 .00 .00 500,000.00 220-232 494.469 Renewal & Replacement Projects 336,370.00 .00 .00 50,000.00 .00 .00 .00 Operating Transfers Totals $336,370.00 $137,000.00 $115,000.00 $150,000.00 $0.00 $0.00 $500,000.00 Department 232 - Borough Building Totals $860,320.21 $496,035.00 $548,048.10 $559,778.20 $766,295.00 $255,720.50 $1,038,732.00 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 41 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Support Goods & Services Totals $6,448.41 $24,118.97 $27,597.42 $4,267.41 $28,800.00 $4,721.67 $28,850.00 Department 233 - Mental Health Center Totals $6,606.94 $24,371.65 $29,216.09 $4,546.73 $46,800.00 $4,773.45 $43,850.00 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 42 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 220 -Building & Grounds EXPENSE Department 233 - Mental Health Center Personnel Services 220-233 410.110 Salaries 84.83 123.42 1,031.85 203.44 2,000.00 24.42 .00 220-233 410.120 Temporary Help .00 .00 .00 .00 1,000.00 .00 .00 Personnel Services Totals $84.83 $123.42 $1,031.85 $203.44 $3,000.00 $24.42 $0.00 Employee Benefits 220-233 420.110 Unemployment Taxes .01 .01 .11 .02 .00 .00 .00 220-233 420.120 FICA Taxes 6.32 8.99 76.00 14.89 .00 1.80 .00 220-233 420.130 Group Insurance 41.63 85.28 183.01 .00 .00 18.61 .00 220-233 420.140 Retirement 18.68 26.59 224.12 44.76 .00 5.24 .00 220-233 420.150 Workers Compensation 7.06 8.39 103.58 16.21 .00 1.71 .00 Employee Benefits Totals $73.70 $129.26 $586.82 $75.88 $0.00 $27.36 $0.00 Professional Services 220-233 430.140 Contracted Services .00 .00 .00 .00 15,000.00 .00 15,000.00 Professional Services Totals $0.00 $0.00 $0.00 $0.00 $15,000.00 $0.00 $15,000.00 Support Goods & Services 220-233 450.220 Insurance & Bonding 2,889.81 .00 .00 .00 .00 .00 .00 220-233 450.221 Property Insurance .00 3,319.00 3,615.00 4,931.00 3,700.00 6,073.00 3,700.00 220-233 450.222 General Liablity Insurance Coverage .00 112.97 59.20 144.41 100.00 157.67 150.00 220-233 450.224 Insurance Coverage Discounts .00 (903.00) (931.78) (1,288.00) .00 (1,509.00) .00 220-233 450.380 Snow Removal/ Sanding .00 .00 .00 480.00 .00 .00 .00 220-233 450.430 Maint & Repairs 3,558.60 21,590.00 24,855.00 .00 25,000.00 .00 25,000.00 Support Goods & Services Totals $6,448.41 $24,118.97 $27,597.42 $4,267.41 $28,800.00 $4,721.67 $28,850.00 Department 233 - Mental Health Center Totals $6,606.94 $24,371.65 $29,216.09 $4,546.73 $46,800.00 $4,773.45 $43,850.00 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 42 of 94 0 0 W Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 43 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 220 -Building & Grounds EXPENSE Department 234 - School Buildings - KIB Support Goods & Services 220-234 450.430 Maint & Repairs .00 .00 .00 1,188.78 .00 .00 .00 Support Goods& Services Totals $0.00 $0.00 $0.00 $1,188.78 $0.00 $0.00 $0.00 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 43 of 94 N O N N 0 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 44 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 220 -Building & Grounds EXPENSE Department 234 - School Buildings - KIB Sub -Department 215 -Larsen Bay Closed School Support Goods & Services 220-234-215 450.222 General Liablity Insurance Coverage .00 .00 .00 215.67 .00 191.17 .00 220-234-215 450.224 Insurance Coverage Discounts .00 .00 .00 (55.00) 00 (48.00) .00 220-234-215 450.350 Electricity .00 .00 15,334.96 27,279.44 15,000.00 9,763.91 55,000.00 220-234-215 450.360 Fuel- Heating .00 .00 3,620.18 12,032.76 5,000.00 7,182.62 24,000.00 220-234-215 450.370 Water & Sewer .00 .00 389.75 1,433.75 1,000.00 860.25 3,000.00 220-234-215 450.430 Maint & Repairs .00 .00 5,537.42 25,161.84 50,000.00 10,521.23 50,000.00 Support Goods& ServicesTotalf $0.00 $0.00 $24,882.31 $66,068.46 $71,000.00 $28,471.18 $132,000.00 Other 220-234-215 468.110 Contracted Services .00 .00 .00 .00 10,000.00 .00 10,000.00 Other Totals $0.00 $0.00 $0.00 $0.00 $10,000.00 $0.00 $10,000.00 Sub -Department 215 - Larsen Bay Closed School $0.00 $0.00 $24,882.31 $66,068.46 $81,000.00 $28,471.18 $142,000.00 Totals Run by Dora Cross on 02/18/2021 13:55:04 PM Page 44 of 94 0 Cn 0 W Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 45 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 220 -Building & Grounds EXPENSE Department 234 - School Buildings - KIB Sub -Department 220 - Port Lions Closed School Support Goods & Services 220-234-220 450.222 General Liablity Insurance Coverage .00 .00 39.07 .00 .00 .00 .00 220-234-220 450.224 Insurance Coverage Discounts .00 .00 (10.24) .00 .00 .00 .00 Support Goods & Services Totals $0.00 $0.00 $28.83 $0.00 $0.00 $0.00 $0.00 Sub -Department 220 - Port Lions Closed School $0.00 $0.00 $28.83 $0.00 $0.00 $0.00 $0.00 Totals Run by Dora Cross on 02/18/2021 13:55:04 PM Page 45 of 94 N O N N 0 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 46 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 220 -Building & Grounds EXPENSE Department 234 - School Buildings - KIB Sub -Department 225 - Karluk Closed School Personnel Services 220-234-225 410.110 Salaries .00 .00 .00 .00 .00 266.90 .00 Personnel Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $266.90 $0.00 Employee Benefits 220-234-225 420.110 Unemployment Taxes .00 .00 .00 .00 .00 .03 .00 220-234-225 420.120 FICA Taxes .00 .00 .00 .00 .00 19.67 .00 220-234-225 420.130 Group Insurance .00 .00 .00 .00 .00 60.92 .00 220-234-225 420.140 Retirement .00 .00 .00 .00 .00 57.66 .00 220-234-225 420.150 Workers Compensation .00 .00 .00 .00 .00 18.74 .00 Employee Benefits Totals $0.00 $0.00 $0.00 $0.00 $0.00 $157.02 $0.00 Support Goods & Services 220-234-225 450.222 General Liablity Insurance Coverage .00 .00 71.28 239.68 .00 308.30 .00 220-234-225 450.224 Insurance Coverage Discounts .00 .00 (18.67) (61.00) .00 (78.00) .00 220-234-225 450.350 Electricity .00 .00 42,114.36 49,039.20 40,000.00 26,908.00 100,000.00 220-234-225 450.360 Fuel- Heating .00 .00 33,537.50 39,244.75 45,000.00 17,656.25 80,000.00 220-234-225 450.370 Water & Sewer .00 .00 800.00 1,200.00 1,200.00 600.00 2,400.00 220-234-225 450.430 Maint & Repairs .00 .00 .00 4,813.16 75,000.00 2,996.85 75,000.00 Support Goods & Services Totals $0.00 $0.00 $76,504.47 $94,475.79 $161,200.00 $48,391.40 $257,400.00 Other 220-234-225 468.110 Contracted Services .00 .00 .00 .00 25,000.00 .00 25,000.00 Other Totals $0.00 $0.00 $0.00 $0.00 $25,000.00 $0.00 $25,000.00 Operating Transfers 220-234-225 494.469 Renewal & Replacement Projects .00 .00 50,000.00 .00 .00 .00 .00 Operating Transfers Totals $0.00 $0.00 $50,000.00 $0.00 $0.00 $0.00 $0.00 Sub -Department 225 - Karluk Closed School Totals $0.00 $0.00 $126,504.47 $94,475.79 $186,200.00 $48,815.32 $282,400.00 Department 234 - School Buildings - KIB Totals $0.00 $0.00 $151,415.61 $161,733.03 $267,200.00 $77,286.50 $424,400.00 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 46 of 94 N O N N 000 0 s= S_ Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 47 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 220 -Building & Grounds EXPENSE Department 235 - School Buildings - Major Repairs Personnel Services 220-235 410.110 Salaries .00 .00 .00 .00 3,000.00 .00 .00 Personnel Services Totals $0.00 $0.00 $0.00 $0.00 $3,000.00 $0.00 $0.00 Professional Services 220-235 430.140 Contracted Services 2,431.00 31,062.44 7,650.00 510.00 20,000.00 12,080.10 125,000.00 Professional Services Totals $2,431.00 $31,062.44 $7,650.00 $510.00 $20,000.00 $12,080.10 $125,000.00 Support Goods & Services 220-235 450.220 Insurance & Bonding 71.03 .00 .00 .00 .00 .00 .00 220-235 450.222 General Liablity Insurance Coverage .00 109.00 91.74 167.93 .00 160.56 200.00 220-235 450.224 Insurance Coverage Discounts .00 (29.00) (24.17) (43.00) .00 (40.00) .00 220-235 450.430 Maint & Repairs 3,590.00 .00 32,000.00 8,988.00 25,000.00 .00 55,000.00 Support Goods &Services Totals $3,661.03 $80.00 $32,067.57 $9,112.93 $25,000.00 $120.56 $55,200.00 Department 235 - School Buildings - Major Repairs $6,092.03 $31,142.44 $39,717.57 $9,622.93 $48,000.00 $12,200.66 $180,200.00 Totals Run by Dora Cross on 02/18/2021 13:55:04 PM Page 47 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Operating Transfers 220-237 494.455 Transfer to Fund 455 Operating Transfers Totals Department 237 - Chiniak School Totals Run by Dora Cross on 02/18/2021 13:55:04 PM .00 .00 .00 75,000.00 .00 .00 .00 $0.00 $0.00 $0.00 $75,000.00 $0.00 $0.00 $0.00 $535.00 $0.00 $0.00 $75,142.67 $75,000.00 $145.00 $100,000.00 Page 48 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 220 -Building & Grounds EXPENSE Department 237 - Chiniak School Professional Services 220-237 430.140 Contracted Services .00 .00 .00 .00 .00 .00 25,000.00 Professional Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $25,000.00 Support Goods & Services 220-237 450.220 Insurance & Bonding .00 .00 .00 191.67 .00 191.00 .00 220-237 450.224 Insurance Coverage Discounts .00 .00 .00 (49.00) .00 (46.00) .00 220-237 450.430 Maint & Repairs 535.00 .00 .00 .00 75,000.00 .00 75,000.00 Support Goods&ServicesTota/s $535.00 $0.00 $0.00 $142.67 $75,000.00 $145.00 $75,000.00 Operating Transfers 220-237 494.455 Transfer to Fund 455 Operating Transfers Totals Department 237 - Chiniak School Totals Run by Dora Cross on 02/18/2021 13:55:04 PM .00 .00 .00 75,000.00 .00 .00 .00 $0.00 $0.00 $0.00 $75,000.00 $0.00 $0.00 $0.00 $535.00 $0.00 $0.00 $75,142.67 $75,000.00 $145.00 $100,000.00 Page 48 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 49 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 220 -Building & Grounds EXPENSE Department 238 - Various Borough Buildings Personnel Services 220-238 410.110 Salaries .00 .00 63.52 608.16 1,000.00 90.14 .00 220-238 410.120 Temporary Help .00 .00 66.85 522.23 .00 4,253.01 .00 Personnel Services Totals $0.00 $0.00 $130.37 $1,130.39 $1,000.00 $4,343.15 $0.00 Employee Benefits 220-238 420.110 Unemployment Taxes .00 .00 .01 .04 .00 .00 .00 220-238 420.120 FICA Taxes .00 .00 9.76 76.08 .00 333.80 .00 220-238 420.130 Group Insurance .00 .00 46.71 172.82 .00 1,178.38 .00 220-238 420.140 Retirement .00 .00 13.99 131.70 .00 19.70 .00 220-238 420.150 Workers Compensation .00 .00 13.09 79.95 .00 312.65 .00 Employee Benefits Totals $0.00 $0.00 $83.56 $460.59 $0.00 $1,844.53 $0.00 Support Goods & Services 220-238 450.222 General Liablity Insurance Coverage .00 .00 23.45 117.46 .00 135.52 100.00 220-238 450.224 Insurance Coverage Discounts .00 .00 (6.14) (30.00) .00 (35.00) .00 220-238 450.330 Rent .00 .00 1,400.00 .00 .00 .00 .00 220-238 450.430 Maint & Repairs 4,066.08 3,184.57 6,276.66 4,089.74 35,000.00 4,692.88 35,000.00 Support Goods & Services Totals $4,066.08 $3,184.57 $7,693.97 $4,177.20 $35,000.00 $4,793.40 $35,100.00 Department 238 - Various Borough Buildings Totals $4,066.08 $3,184.57 $7,907.90 $5,768.18 $36,000.00 $10,981.08 $35,100.00 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 49 of 94 N O N N 000 0 s= Q (D J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount 2021 Amended Budget 2021 Actual Amount 2022 Level 1 Fund 220 -Building & Grounds 220-241420.140 Retirement .00 .00 .00 .00 .00 EXPENSE .00 220-241420.150 Workers Compensation .00 .00 .00 .00 Department 241 - Project Office Expenses 108.99 .00 Employee Benefits Totals $0.00 $0.00 $0.00 Personnel Services $0.00 $2,202.74 $0.00 Support Goods & Services 220-241410.110 Salaries .00 .00 .00 .00 .00 3,277.11 .00 Personnel Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $3,277.11 $0.00 Employee Benefits 220-241420.110 Unemployment Taxes 220-241420.120 FICA Taxes .00 .00 .00 .00 .00 .33 .00 .00 .00 .00 .00 .00 241.32 .00 220-241420.130 Group Insurance .00 .00 .00 .00 .00 1,136.22 .00 220-241420.140 Retirement .00 .00 .00 .00 .00 715.88 .00 220-241420.150 Workers Compensation .00 .00 .00 .00 .00 108.99 .00 Employee Benefits Totals $0.00 $0.00 $0.00 $0.00 $0.00 $2,202.74 $0.00 Support Goods & Services 220-241450.100 Office Supplies .00 .00 .00 .00 .00 (14.99) .00 220-241450.120 Printing / Binding .00 .00 .00 .00 .00 182.72 .00 220-241450.350 Electricity .00 .00 .00 .00 .00 283.02 .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $450.75 $0.00 Capital Projects 220-241452.110 Administration .00 .00 .00 .00 .00 134.39 .00 Capital Projects Totals $0.00 $0.00 $0.00 $0.00 $0.00 $134.39 $0.00 Department 241 - Project Office Expenses Totals $0.00 $0.00 $0.00 $0.00 $0.00 $6,064.99 $0.00 EXPENSE TOTALS $877,620.26 $554,733.66 $776,305.27 $816,591.74 $1,239,295.00 $367,172.18 $1,822,282.00 Fund 220 - Building & Grounds Totals REVENUE TOTALS $758,173.93 $865,267.78 $1,219,340.75 $877,025.35 $1,238,382.00 $603,996.54 $1,822,282.00 EXPENSE TOTALS $877,620.26 $554,733.66 $776,305.27 $816,591.74 $1,239,295.00 $367,172.18 $1,822,282.00 Fund 220 - Building & Grounds Totals ($119,446.33) $310,534.12 $443,035.48 $60,433.61 ($913.00) $236,824.36 $0.00 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 50 of 94 N O N N 000 0 Q (D J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 State of Alaska Grants 234-000 334.124 LEPC Grant 13,755.67 15,500.00 16,144.09 .00 .00 .00 .00 State of Alaska Grants Totals $13,755.67 $15,500.00 $16,144.09 $0.00 $0.00 $0.00 $0.00 Other Financing Sources 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 234 - LEPC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $3,000.00 REVENUE Department 000 - Fund Revenues 18,337.65 .00 .00 13,000.00 10,072.00 10,072.00 .00 Federal Grants $18,337.65 $0.00 $0.00 $13,000.00 $10,072.00 $10,072.00 $0.00 234-000 331.119 CORONAVIRUS Relief Fund (CARES ACT) .00 .00 .00 .00 .00 2,665.82 .00 Federal Grants Totals $0.00 $0.00 $0.00 $0.00 $0.00 $2,665.82 $0.00 State of Alaska Grants 234-000 334.124 LEPC Grant 13,755.67 15,500.00 16,144.09 .00 .00 .00 .00 State of Alaska Grants Totals $13,755.67 $15,500.00 $16,144.09 $0.00 $0.00 $0.00 $0.00 Other Financing Sources 234-000 389.100 Use of Fund Balance .00 .00 .00 .00 .00 .00 3,000.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $3,000.00 Operating Transfers In 234-000 391.100 General Fund 18,337.65 .00 .00 13,000.00 10,072.00 10,072.00 .00 Operating Transfers In Totals $18,337.65 $0.00 $0.00 $13,000.00 $10,072.00 $10,072.00 $0.00 Department 000 - Fund Revenues Totals $32,093.32 $15,500.00 $16,144.09 $13,000.00 $10,072.00 $12,737.82 $3,000.00 REVENUE TOTALS $32,093.32 $15,500.00 $16,144.09 $13,000.00 $10,072.00 $12,737.82 $3,000.00 Run by Dora Cross on 02/18/2021 13:55:04 PM Page 51 of 94 N O N N 000 0 Q J"aDrAJ" ISLAMD BUMU &S G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount Budget Worksheet Report Budget Year 2022 2021 Amended 2021 Actual Budget Amount 2022 Level 1 Fund 234 - LEPC EXPENSE Department 242 - Emergency Planning Committee Personnel Services 234-242 410.110 Salaries 6,458.96 5,546.17 4,566.82 .00 .00 .00 .00 234-242 410.120 Temporary Help .00 .00 71.02 .00 .00 2,409.39 .00 234-242 410.130 Overtime 839.84 827.91 23.82 .00 .00 .00 .00 Personnel Services Totals $7,298.80 $6,374.08 $4,661.66 $0.00 $0.00 $2,409.39 $0.00 Employee Benefits 234-242 420.110 Unemployment Taxes .73 .63 .43 .00 .00 .00 .00 234-242 420.120 FICA Taxes 546.45 476.98 348.17 .00 .00 184.31 .00 234-242 420.130 Group Insurance 2,593.37 2,482.25 2,215.24 .00 .00 .00 .00 234-242 420.140 Retirement 1,587.01 1,384.07 994.86 .00 .00 .00 .00 234-242 420.150 Workers Compensation 67.59 129.83 130.04 .00 .00 72.12 .00 Employee Benefits Totals $4,795.15 $4,473.76 $3,688.74 $0.00 $0.00 $256.43 $0.00 Support Goods & Services 234-242 450.120 Printing / Binding .00 1,500.00 392.94 .00 .00 .00 .00 234-242 450.170 Machinery / Equipment <$5000 471.00 .00 .00 .00 .00 .00 .00 234-242 450.230 Advertising / Hearings .00 3,152.16 7,400.75 .00 1,072.00 247.68 1,500.00 234-242 450.270 Continuing Education .00 .00 .00 .00 2,000.00 .00 .00 234-242 450.300 Travel/ Per Diem 1,190.72 .00 .00 .00 2,000.00 .00 1,500.00 234-242 450.450 Contingencies .00 .00 .00 .00 5,000.00 .00 .00 Support Goods & Services Totals $1,661.72 $4,652.16 $7,793.69 $0.00 $10,072.00 $247.68 $3,000.00 Department 242 - Emergency Planning Committee $13,755.67 $15,500.00 $16,144.09 $0.00 $10,072.00 $2,913.50 $3,000.00 Totals EXPENSE TOTALS $13,755.67 $15,500.00 $16,144.09 $0.00 $10,072.00 $2,913.50 $3,000.00 Fund 234 - LEPC Totals REVENUE TOTALS $32,093.32 $15,500.00 $16,144.09 $13,000.00 $10,072.00 $12,737.82 $3,000.00 EXPENSE TOTALS $13,755.67 $15,500.00 $16,144.09 $0.00 $10,072.00 $2,913.50 $3,000.00 Fund 234 - LEPC Totals $18,337.65 $0.00 $0.00 $13,000.00 $0.00 $9,824.32 $0.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 52 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 53 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 254 - KIB Airport Fire District REVENUE Department 000 -Fund Revenues Property Tax 254-000 311.100 Real Property Tax 11,203.79 12,485.55 13,784.80 13,709.91 13,595.00 13,269.08 13,270.00 254-000 311.200 Personal Property Tax 4,161.74 4,214.96 4,327.52 4,834.26 4,834.00 5,436.29 5,400.00 Property Tax Totals $15,365.53 $16,700.51 $18,112.32 $18,544.17 $18,429.00 $18,705.37 $18,670.00 Interest Earnings 254-000 361.100 Interest Earnings 563.87 737.07 968.58 1,166.03 .00 452.66 280.00 254-000 361.300 Change in Fair Market Value (353.08) (545.29) 583.21 182.97 .00 (267.35) .00 Interest Earnings Totals $210.79 $191.78 $1,551.79 $1,349.00 $0.00 $185.31 $280.00 Department 000 - Fund Revenues Totals $15,576.32 $16,892.29 $19,664.11 $19,893.17 $18,429.00 $18,890.68 $18,950.00 REVENUE TOTALS $15,576.32 $16,892.29 $19,664.11 $19,893.17 $18,429.00 $18,890.68 $18,950.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 53 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 54 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 254 - KIB Airport Fire District EXPENSE Department 216 - Airport Protection Contracted Services 254-216 444.360 Fire Protection Services 14,716.08 15,365.53 16,700.51 8,733.70 14,200.00 18,657.34 18,700.00 Contracted Services Totals $14,716.08 $15,365.53 $16,700.51 $8,733.70 $14,200.00 $18,657.34 $18,700.00 Support Goods & Services 254-216 450.220 Insurance & Bonding 19.92 .00 .00 .00 250.00 .00 .00 254-216 450.222 General Liablity Insurance Coverage .00 .00 26.48 121.83 .00 120.45 250.00 254-216 450.224 Insurance Coverage Discounts .00 .00 (6.94) (31.00) .00 (30.00) .00 254-216 450.450 Contingencies .00 .00 .00 .00 3,979.00 .00 .00 Support Goods & Services Totals $19.92 $0.00 $19.54 $90.83 $4,229.00 $90.45 $250.00 Department 216 - Airport Protection Totals $14,736.00 $15,365.53 $16,720.05 $8,824.53 $18,429.00 $18,747.79 $18,950.00 EXPENSE TOTALS $14,736.00 $15,365.53 $16,720.05 $8,824.53 $18,429.00 $18,747.79 $18,950.00 Fund 254 - KIB Airport Fire District Totals REVENUE TOTALS $15,576.32 $16,892.29 $19,664.11 $19,893.17 $18,429.00 $18,890.68 $18,950.00 EXPENSE TOTALS $14,736.00 $15,365.53 $16,720.05 $8,824.53 $18,429.00 $18,747.79 $18,950.00 Fund 254 - KIB Airport Fire District Totals $840.32 $1,526.76 $2,944.06 $11,068.64 $0.00 $142.89 $0.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 54 of 94 N O N N 000 0 S? v 0 W 01 J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 55 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 260 - Woodland Acres Lights REVENUE Department 000 -Fund Revenues Property Tax 260-000 311.100 Real Property Tax 5,115.36 5,202.13 5,532.46 5,537.30 5,500.00 5,579.27 5,500.00 260-000 311.200 Personal Property Tax 39.77 38.52 43.64 41.25 40.00 50.03 40.00 Property Tax Totals $5,155.13 $5,240.65 $5,576.10 $5,578.55 $5,540.00 $5,629.30 $5,540.00 Interest Earnings 260-000 361.100 Interest Earnings 402.14 662.19 843.66 630.91 .00 166.51 .00 260-000 361.300 Change in Fair Market Value (249.30) (502.00) 562.60 93.45 .00 (96.48) .00 Interest Earnings Totals $152.84 $160.19 $1,406.26 $724.36 $0.00 $70.03 $0.00 Department 000 - Fund Revenues Totals $5,307.97 $5,400.84 $6,982.36 $6,302.91 $5,540.00 $5,699.33 $5,540.00 REVENUE TOTALS $5,307.97 $5,400.84 $6,982.36 $6,302.91 $5,540.00 $5,699.33 $5,540.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 55 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 56 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 260 - Woodland Acres Lights EXPENSE Department 230 - Woodland Acres Street Lights Support Goods & Services 260-230 450.220 Insurance & Bonding 6.63 .00 .00 .00 .00 .00 .00 260-230 450.222 General Liablity Insurance Coverage .00 .00 8.47 106.55 250.00 106.53 250.00 260-230 450.224 Insurance Coverage Discounts .00 .00 (2.22) (27.00) .00 (26.00) .00 260-230 450.320 Bad Debt Expense .00 .00 .00 .50 .00 .02 .00 260-230 450.350 Electricity 4,809.33 4,671.60 4,537.95 4,791.01 5,290.00 3,198.47 5,290.00 Support Goods & Services Totals $4,815.96 $4,671.60 $4,544.20 $4,871.06 $5,540.00 $3,279.02 $5,540.00 capita/ Out/ay 260-230 470.100 Machinery / Equipment >$5000 .00 .00 .00 14,629.47 .00 .00 .00 Capital Outlay Totals $0.00 $0.00 $0.00 $14,629.47 $0.00 $0.00 $0.00 Department 230 - Woodland Acres Street Lights Totals $4,815.96 $4,671.60 $4,544.20 $19,500.53 $5,540.00 $3,279.02 $5,540.00 EXPENSE TOTALS $4,815.96 $4,671.60 $4,544.20 $19,500.53 $5,540.00 $3,279.02 $5,540.00 Fund 260 - Woodland Acres Lights Totals REVENUE TOTALS $5,307.97 $5,400.84 $6,982.36 $6,302.91 $5,540.00 $5,699.33 $5,540.00 EXPENSE TOTALS $4,815.96 $4,671.60 $4,544.20 $19,500.53 $5,540.00 $3,279.02 $5,540.00 Fund 260 - Woodland Acres Lights Totals $492.01 $729.24 $2,438.16 ($13,197.62) $0.00 $2,420.31 $0.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 56 of 94 N O N N 000 0 S? J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 57 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 261 - Trinity Islands Light District REVENUE Department 000 - Fund Revenues Property Tax 261-000 311.100 Real Property Tax 2,445.78 2,498.20 1,942.22 1,873.08 1,897.00 1,874.42 1,875.00 261-000 311.200 Personal Property Tax .00 .00 .00 .00 .00 1.62 .00 Property Tax Totals $2,445.78 $2,498.20 $1,942.22 $1,873.08 $1,897.00 $1,876.04 $1,875.00 Interest Earnings 261-000 361.100 Interest Earnings 355.14 589.76 738.18 757.50 .00 236.49 .00 261-000 361.300 Change in Fair Market Value (219.21) (443.12) 485.58 121.28 .00 (137.79) .00 Interest Earnings Totals $135.93 $146.64 $1,223.76 $878.78 $0.00 $98.70 $0.00 Department 000 - Fund Revenues Totals $2,581.71 $2,644.84 $3,165.98 $2,751.86 $1,897.00 $1,974.74 $1,875.00 REVENUE TOTALS $2,581.71 $2,644.84 $3,165.98 $2,751.86 $1,897.00 $1,974.74 $1,875.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 57 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Fund 261 - Trinity Islands Light District Totals REVENUE TOTALS $2,581.71 $2,644.84 $3,165.98 $2,751.86 $1,897.00 $1,974.74 $1,875.00 EXPENSE TOTALS $1,792.93 $1,795.55 $1,730.13 $1,744.45 $1,897.00 $952.14 $1,875.00 Fund 261 - Trinity Islands Light District Totals $788.78 $849.29 $1,435.85 $1,007.41 $0.00 $1,022.60 $0.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 58 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 261 - Trinity Islands Light District EXPENSE Department 261 - Trinity Island Lighting Support Goods & Services 261-261450.220 Insurance & Bonding 2.83 .00 .00 .00 .00 .00 .00 261-261450.222 General Liablity Insurance Coverage .00 .00 3.11 102.18 250.00 101.86 250.00 261-261450.224 Insurance Coverage Discounts .00 .00 (.82) (26.00) .00 (25.00) .00 261-261450.350 Electricity 1,790.10 1,795.55 1,727.84 1,668.27 1,647.00 875.28 1,625.00 Support Goods & Services Totals $1,792.93 $1,795.55 $1,730.13 $1,744.45 $1,897.00 $952.14 $1,875.00 Department 261 - Trinity Island Lighting Totals $1,792.93 $1,795.55 $1,730.13 $1,744.45 $1,897.00 $952.14 $1,875.00 EXPENSE TOTALS $1,792.93 $1,795.55 $1,730.13 $1,744.45 $1,897.00 $952.14 $1,875.00 Fund 261 - Trinity Islands Light District Totals REVENUE TOTALS $2,581.71 $2,644.84 $3,165.98 $2,751.86 $1,897.00 $1,974.74 $1,875.00 EXPENSE TOTALS $1,792.93 $1,795.55 $1,730.13 $1,744.45 $1,897.00 $952.14 $1,875.00 Fund 261 - Trinity Islands Light District Totals $788.78 $849.29 $1,435.85 $1,007.41 $0.00 $1,022.60 $0.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 58 of 94 N O N N 000 0 S? J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 59 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 262 - Mission Lake Tide Gate REVENUE Department 000 - Fund Revenues Property Tax 262-000 311.100 Real Property Tax 6,146.80 6,192.20 1,571.35 1,571.35 1,572.00 1,496.37 .00 Property Tax Totals $6,146.80 $6,192.20 $1,571.35 $1,571.35 $1,572.00 $1,496.37 $0.00 Interest Earnings 262-000 361.100 Interest Earnings 665.30 1,201.00 1,495.29 1,494.49 557.00 469.86 .00 262-000 361.300 Change in Fair Market Value (406.41) (902.87) 972.90 237.55 .00 (274.90) .00 Interest Earnings Totals $258.89 $298.13 $2,468.19 $1,732.04 $557.00 $194.96 $0.00 Department 000 - Fund Revenues Totals $6,405.69 $6,490.33 $4,039.54 $3,303.39 $2,129.00 $1,691.33 $0.00 REVENUE TOTALS $6,405.69 $6,490.33 $4,039.54 $3,303.39 $2,129.00 $1,691.33 $0.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 59 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 60 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 262 - Mission Lake Tide Gate EXPENSE Department 268 - Mission Lake Tide Gate Personnel Services 262-268 410.110 Salaries 254.54 382.65 197.74 275.76 200.00 249.03 .00 262-268 410.120 Temporary Help .00 .00 .00 .00 .00 8.36 .00 Personnel Services Totals $254.54 $382.65 $197.74 $275.76 $200.00 $257.39 $0.00 Employee Benefits 262-268 420.110 Unemployment Taxes .01 .00 .00 .01 .00 .00 .00 262-268 420.120 FICA Taxes 19.12 28.35 14.52 19.95 20.00 19.45 .00 262-268 420.130 Group Insurance 109.35 108.73 69.14 97.51 60.00 80.03 .00 262-268 420.140 Retirement 55.78 82.73 42.83 58.75 50.00 55.05 .00 262-268 420.150 Workers Compensation 21.36 30.78 19.85 21.59 15.00 18.40 .00 Employee Benefits Totals $205.62 $250.59 $146.34 $197.81 $145.00 $172.93 $0.00 Professional Services 262-268 430.140 Contracted Services .00 .00 1,480.00 .00 .00 .00 .00 Professional Services Totals $0.00 $0.00 $1,480.00 $0.00 $0.00 $0.00 $0.00 Legal Services 262-268 431.120 Legal Fees .00 .00 2,535.00 .00 .00 .00 .00 Legal Services Totals $0.00 $0.00 $2,535.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 262-268 450.220 Insurance & Bonding 7.61 .00 .00 .00 .00 .00 .00 262-268 450.222 General Liablity Insurance Coverage .00 10.90 3.69 102.18 15.00 102.79 .00 262-268 450.224 Insurance Coverage Discounts .00 (3.00) (.95) (26.00) .00 (25.00) .00 262-268 450.230 Advertising / Hearings .00 .00 .00 .00 100.00 .00 .00 262-268 450.430 Maint & Repairs .00 .00 .00 .00 1,669.00 .00 .00 Support Goods & Services Totals $7.61 $7.90 $2.74 $76.18 $1,784.00 $77.79 $0.00 Department 268 - Mission Lake Tide Gate Totals $467.77 $641.14 $4,361.82 $549.75 $2,129.00 $508.11 $0.00 EXPENSE TOTALS $467.77 $641.14 $4,361.82 $549.75 $2,129.00 $508.11 $0.00 Fund 262 - Mission Lake Tide Gate Totals REVENUE TOTALS $6,405.69 $6,490.33 $4,039.54 $3,303.39 $2,129.00 $1,691.33 $0.00 EXPENSE TOTALS $467.77 $641.14 $4,361.82 $549.75 $2,129.00 $508.11 $0.00 Fund 262 - Mission Lake Tide Gate Totals $5,937.92 $5,849.19 ($322.28) $2,753.64 $0.00 $1,183.22 $0.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 60 of 94 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 61 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 276 - Facilities Fund REVENUE Department 000 - Fund Revenues Interest Earnings 276-000 361.100 Interest Earnings 497,367.17 797,605.63 982,577.70 975,743.97 750,000.00 302,019.41 335,690.00 276-000 361.300 Change in Fair Market Value (305,976.15) (594,176.34) 642,499.87 155,157.56 .00 (176,641.47) .00 Interest Earnings Totals $191,391.02 $203,429.29 $1,625,077.57 $1,130,901.53 $750,000.00 $125,377.94 $335,690.00 Other Financing Sources 276-000 389.100 Use of Fund Balance .00 .00 .00 .00 82,316.00 .00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $82,316.00 $0.00 $0.00 Operating Transfers In 276-000 391.469 Transfer from Renewal & Replacement .00 .00 110,017.00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $0.00 $110,017.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $191,391.02 $203,429.29 $1,735,094.57 $1,130,901.53 $832,316.00 $125,377.94 $335,690.00 REVENUE TOTALS $191,391.02 $203,429.29 $1,735,094.57 $1,130,901.53 $832,316.00 $125,377.94 $335,690.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 61 of 94 N O N N 000 0 S_ Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 62 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 276 - Facilities Fund EXPENSE Department 286 - Facilities Support Goods & Services 276-286 450.450 Contingencies .00 .00 .00 .00 .00 .00 181,519.00 Support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $181,519.00 Operating Transfers 276-286 494.220 Building & Grounds .00 10,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 276-286 494.300 Transfer to Debt Service 151,858.00 65,105.00 338,982.00 830,105.00 827,316.00 827,316.00 .00 276-286 494.469 Renewal & Replacement Projects 286,455.00 55,105.00 444,000.00 86.00 .00 .00 149,171.00 Operating Transfers Totals $438,313.00 $130,210.00 $787,982.00 $835,191.00 $832,316.00 $832,316.00 $154,171.00 Department 286 - Facilities Totals $438,313.00 $130,210.00 $787,982.00 $835,191.00 $832,316.00 $832,316.00 $335,690.00 EXPENSE TOTALS $438,313.00 $130,210.00 $787,982.00 $835,191.00 $832,316.00 $832,316.00 $335,690.00 Fund 276 - Facilities Fund Totals REVENUE TOTALS $191,391.02 $203,429.29 $1,735,094.57 $1,130,901.53 $832,316.00 $125,377.94 $335,690.00 EXPENSE TOTALS $438,313.00 $130,210.00 $787,982.00 $835,191.00 $832,316.00 $832,316.00 $335,690.00 Fund 276 - Facilities Fund Totals ($246,921.98) $73,219.29 $947,112.57 $295,710.53 $0.00 ($706,938.06) $0.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 62 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 63 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 277 - Tourism Development REVENUE Department 000 - Fund Revenues Sales Taxes 277-000 317.100 Bed Tax Revenues 617.80 (300.00) (200.00) .00 20,000.00 .00 15,200.00 277-000 317.110 Bed Tax Revenue- On Road System 75,941.56 79,009.72 52,915.92 43,651.54 .00 13,817.36 .00 277-000 317.120 Bed Tax Revenue- Off Road System 26,299.92 30,587.73 23,964.66 19,177.02 .00 15,856.85 .00 277-000 317.130 Bed Tax Revenue- Larsen Bay 5,190.40 4,187.80 1,890.00 .00 .00 600.00 .00 Sales Taxes Totals $108,049.68 $113,485.25 $78,570.58 $62,828.56 $20,000.00 $30,274.21 $15,200.00 Penalties & Interest Tax 277-000 319.100 Penalties & Interest .00 .00 400.00 .00 .00 .00 .00 Penalties & Interest Tax Totals $0.00 $0.00 $400.00 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 277-000 335.180 Commercial Passenger Vessel Tax 30,887.50 37,625.00 .00 .00 .00 .00 .00 State Shared Revenues Totals $30,887.50 $37,625.00 $0.00 $0.00 $0.00 $0.00 $0.00 Interest Earnings 277-000 361.100 Interest Earnings 2,569.66 4,108.82 4,129.52 2,582.09 .00 689.82 .00 277-000 361.300 Change in Fair Market Value (1,621.53) (3,133.00) 2,453.19 436.50 .00 (385.27) .00 Interest Earnings Totals $948.13 $975.82 $6,582.71 $3,018.59 $0.00 $304.55 $0.00 Other Financing Sources 277-000 389.100 Use of Fund Balance .00 .00 .00 .00 55,000.00 .00 60,000.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $55,000.00 $0.00 $60,000.00 Department 000 - Fund Revenues Totals $139,885.31 $152,086.07 $85,553.29 $65,847.15 $75,000.00 $30,578.76 $75,200.00 REVENUE TOTALS $139,885.31 $152,086.07 $85,553.29 $65,847.15 $75,000.00 $30,578.76 $75,200.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 63 of 94 N O N N 0 0 Q J"aDrAJ" ISLA D BOMO U&S Jr. Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 64 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 277 - Tourism Development EXPENSE Department 287 - Tourism Development Contributions 277-287 448.309 Alutiiq Museum & Archaeological 5,585.00 4,000.00 4,000.00 4,000.00 .00 .00 .00 Repository 277-287 448.313 City of Larsen Bay .00 9,500.70 1,890.00 .00 .00 .00 .00 277-287 448.332 Historical Society 5,585.00 4,000.00 4,000.00 4,000.00 .00 .00 .00 277-287 448.364 Kodiak Convention Bureau 95,000.00 75,000.00 75,000.00 75,000.00 75,000.00 56,250.00 75,000.00 277-287 448.406 Kodiak Maritime Museum 3,351.00 4,000.00 4,000.00 4,000.00 .00 .00 .00 Contnbutions Totals $109,521.00 $96,500.70 $88,890.00 $87,000.00 $75,000.00 $56,250.00 $75,000.00 Support Goods & Services 277-287 450.130 Postage .00 68.65 86.93 30.87 .00 .00 50.00 277-287 450.222 General Liablity Insurance Coverage .00 .00 206.33 261.51 .00 184.68 150.00 277-287 450.224 Insurance Coverage Discounts .00 .00 (54.05) (66.00) .00 (46.00) .00 Support Goods & Services Totals $0.00 $68.65 $239.21 $226.38 $0.00 $138.68 $200.00 Operating Transfers 277-287 494.555 KFRC 45,000.00 45,000.00 45,000.00 45,000.00 .00 .00 .00 Operating Transfers Totals $45,000.00 $45,000.00 $45,000.00 $45,000.00 $0.00 $0.00 $0.00 Department 287 - Tourism Development Totals $154,521.00 $141,569.35 $134,129.21 $132,226.38 $75,000.00 $56,388.68 $75,200.00 EXPENSE TOTALS $154,521.00 $141,569.35 $134,129.21 $132,226.38 $75,000.00 $56,388.68 $75,200.00 Fund 277 - Tourism Development Totals REVENUE TOTALS $139,885.31 $152,086.07 $85,553.29 $65,847.15 $75,000.00 $30,578.76 $75,200.00 EXPENSE TOTALS $154,521.00 $141,569.35 $134,129.21 $132,226.38 $75,000.00 $56,388.68 $75,200.00 Fund 277 - Tourism Development Totals ($14,635.69) $10,516.72 ($48,575.92) ($66,379.23) $0.00 ($25,809.92) $0.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 64 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Interest Earnings Totals $0.00 $0.00 $534.74 $1,643.39 $0.00 $305.52 $0.00 Department 000 - Fund Revenues Totals $0.00 $0.00 $43,287.24 $55,863.39 $0.00 $305.52 $0.00 REVENUE TOTALS $0.00 $0.00 $43,287.24 $55,863.39 $0.00 $305.52 $0.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 65 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 278 -Commercial Passenger Vessel REVENUE Department 000 - Fund Revenues State Shared Revenues 278-000 335.180 Commercial Passenger Vessel Tax .00 .00 42,752.50 54,220.00 .00 .00 .00 State Shared Revenues Totals $0.00 $0.00 $42,752.50 $54,220.00 $0.00 $0.00 $0.00 Interest Earnings 278-000 361.100 Interest Earnings .00 .00 273.72 1,471.30 .00 735.94 .00 278-000 361.300 Change in Fair Market Value .00 .00 261.02 172.09 .00 (430.42) .00 Interest Earnings Totals $0.00 $0.00 $534.74 $1,643.39 $0.00 $305.52 $0.00 Department 000 - Fund Revenues Totals $0.00 $0.00 $43,287.24 $55,863.39 $0.00 $305.52 $0.00 REVENUE TOTALS $0.00 $0.00 $43,287.24 $55,863.39 $0.00 $305.52 $0.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 65 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 66 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 278 -Commercial Passenger Vessel EXPENSE Department 288 -Passenger Vessels Support Goods & Services 278-288 450.222 General Liablity Insurance Coverage .00 .00 .00 148.02 .00 100.00 .00 278-288 450.224 Insurance Coverage Discounts .00 .00 .00 (38.00) .00 (24.00) .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $110.02 $0.00 $76.00 $0.00 Department 288 - Passenger Vessels Totals $0.00 $0.00 $0.00 $110.02 $0.00 $76.00 $0.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $110.02 $0.00 $76.00 $0.00 Fund 278 -Commercial Passenger Vessel Totals REVENUE TOTALS $0.00 $0.00 $43,287.24 $55,863.39 $0.00 $305.52 $0.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $110.02 $0.00 $76.00 $0.00 Fund 278 -Commercial Passenger Vessel Totals $0.00 $0.00 $43,287.24 $55,753.37 $0.00 $229.52 $0.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 66 of 94 N O N N 000 0 S? J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 67 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 300 - Debt Service REVENUE Department 000 -Fund Revenues Property Tax 300-000 311.100 Real Property Tax 2,228,918.18 2,433,590.84 2,339,243.00 2,262,212.43 2,201,212.00 2,007,639.15 4,612,270.00 300-000 311.200 Personal Property Tax 274,672.03 277,522.97 259,076.66 277,303.10 244,579.00 244,006.35 512,474.00 Property Tax Totals $2,503,590.21 $2,711,113.81 $2,598,319.66 $2,539,515.53 $2,445,791.00 $2,251,645.50 $5,124,744.00 Non Ad valorem Taxes 300-000 313.110 Motor Vehicle Tax .00 .00 .00 215,537.60 210,000.00 84,732.92 200,000.00 Non Ad Valorem Taxes Totals $0.00 $0.00 $0.00 $215,537.60 $210,000.00 $84,732.92 $200,000.00 Penalties & Interest Tax 300-000 319.100 Penalties & Interest 16.61 .00 .00 .00 .00 .00 .00 Penalties & Interest Tax Totals $16.61 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 300-000 335.200 School Debt Reimbursement- Current 3,840,763.00 4,985,040.00 5,226,069.00 2,552,052.00 .00 .00 2,730,063.00 State Shared Revenues Totals $3,840,763.00 $4,985,040.00 $5,226,069.00 $2,552,052.00 $0.00 $0.00 $2,730,063.00 Interest Earnings 300-000 361.100 Interest Earnings 1,511.14 5,085.55 711.44 .00 .00 .00 .00 300-000 361.300 Change in Fair Market Value (2,118.90) (6,832.36) 501.35 .00 .00 .00 .00 Interest Earnings Totals ($607.76) ($1,746.81) $1,212.79 $0.00 $0.00 $0.00 $0.00 Operating Transfers In 300-000 391.100 General Fund 635,113.00 .00 .00 .00 3,016,076.00 3,016,076.00 .00 300-000 391.201 Education Support Fund .00 .00 .00 1,632,815.00 .00 .00 .00 300-000 391.276 Facilities Fund 151,858.00 65,105.00 338,982.00 830,105.00 827,316.00 827,316.00 .00 300-000 391.420 Capital Project - School Bonds 272,409.00 .00 .00 .00 .00 .00 .00 300-000 391.469 Transfer from Renewal & Replacement .00 .00 .00 .00 1,574,487.00 1,574,487.00 .00 Operating Transfers In Totals $1,059,380.00 $65,105.00 $338,982.00 $2,462,920.00 $5,417,879.00 $5,417,879.00 $0.00 Proceeds of Long Term Debt 300-000 393.600 Premium on Bonds 806,205.00 .00 .00 .00 .00 .00 .00 Proceeds of Long Term Debt Totals $806,205.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $8,209,347.06 $7,759,512.00 $8,164,583.45 $7,770,025.13 $8,073,670.00 $7,754,257.42 $8,054,807.00 REVENUE TOTALS $8,209,347.06 $7,759,512.00 $8,164,583.45 $7,770,025.13 $8,073,670.00 $7,754,257.42 $8,054,807.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 67 of 94 N O N N 000 0 S_ Q J"aDrAJ" ISLA D BOMO U&S Jr. Budget Worksheet Report Budget Year 2022 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 300 - Debt Service EXPENSE Department 165 - General Administration Support Goods & Services 300-165 450.320 Bad Debt Expense .65 1.21 .00 3.24 .00 1.23 .00 Support Goods & Services Totals $0.65 $1.21 $0.00 $3.24 $0.00 $1.23 $0.00 Department 165 - General Administration Totals $0.65 $1.21 $0.00 $3.24 $0.00 $1.23 $0.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 68 of 94 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount 2021 Amended Budget 2021 Actual Amount 2022 Level 1 Fund 300 - Debt Service 300-300 475.237 GO 2008A 5,620,000.00 .00 .00 .00 .00 EXPENSE .00 300-300 475.239 2011 Bond Issue 320,000.00 330,000.00 340,000.00 355,000.00 Department 300 - Debt Service - School 370,000.00 385,000.00 300-300 475.241 2012A Refunding Bond Issue 455,000.00 460,000.00 480,000.00 Professional Services 525,000.00 525,000.00 545,000.00 300-300 475.242 2012B Refunding Bond Issue 550,000.00 565,000.00 300-300 430.130 Consultants .00 16,050.00 3,150.00 .00 6,301.00 3,150.00 12,600.00 Professional Services Totals $0.00 $16,050.00 $3,150.00 $0.00 $6,301.00 $3,150.00 $12,600.00 Support Goods & Services 300-300 450.320 Bad Debt Expense Support Goods & Services Totals 11.16 7.37 4,577.41 4,184.44 .00 7.75 .00 $11.16 $7.37 $4,577.41 $4,184.44 $0.00 $7.75 $0.00 Debt Service - Principal 300-300 475.237 GO 2008A 5,620,000.00 .00 .00 .00 .00 .00 .00 300-300 475.239 2011 Bond Issue 320,000.00 330,000.00 340,000.00 355,000.00 370,000.00 370,000.00 385,000.00 300-300 475.241 2012A Refunding Bond Issue 455,000.00 460,000.00 480,000.00 495,000.00 525,000.00 525,000.00 545,000.00 300-300 475.242 2012B Refunding Bond Issue 550,000.00 565,000.00 585,000.00 610,000.00 640,000.00 640,000.00 665,000.00 300-300 475.243 GO 2013 - Principal 790,000.00 820,000.00 855,000.00 895,000.00 935,000.00 935,000.00 970,000.00 300-300 475.245 2014 GO Bond 810,000.00 840,000.00 880,000.00 900,000.00 915,000.00 915,000.00 965,000.00 300-300 475.246 2015 GO HS Bond 195,000.00 200,000.00 205,000.00 215,000.00 225,000.00 225,000.00 240,000.00 300-300 475.247 2015 GO R & R Bond 145,000.00 150,000.00 155,000.00 160,000.00 170,000.00 170,000.00 180,000.00 300-300 475.248 2016 GO HS Bond 30,000.00 65,000.00 65,000.00 70,000.00 75,000.00 75,000.00 80,000.00 300-300 475.249 2016 GO R & R Bond 235,000.00 440,000.00 465,000.00 490,000.00 515,000.00 515,000.00 540,000.00 300-300 475.252 2016 GO Series 3 - Principal .00 .00 395,000.00 415,000.00 430,000.00 430,000.00 450,000.00 300-300 475.253 2018 AMBBA DL- HS Reno Principal .00 .00 .00 50,000.00 50,000.00 50,000.00 50,000.00 300-300 475.254 GO 2020 One Series A - Principal .00 .00 .00 .00 .00 .00 25,000.00 300-300 475.255 GO 2020 One Series B - Principal .00 .00 .00 .00 .00 .00 145,000.00 Debt Service - Principal Totals $9,150,000.00 $3,870,000.00 $4,425,000.00 $4,655,000.00 $4,850,000.00 $4,850,000.00 $5,240,000.00 Debt Service - Interest 300-300 476.237 GO 2008A 441,781.00 .00 .00 .00 .00 .00 .00 300-300 476.239 2011 Bond Issue 302,550.00 292,950.00 281,400.00 267,800.00 253,600.00 253,600.00 238,800.00 300-300 476.241 2012A Refunding Bond Issue 200,300.00 186,600.00 172,400.00 150,425.00 124,925.00 124,925.00 100,900.00 300-300 476.242 2012B Refunding Bond Issue 244,550.00 227,900.00 210,550.00 183,600.00 152,350.00 152,350.00 123,050.00 300-300 476.243 GO 2013 -Interest 899,740.00 868,140.00 835,340.00 792,590.00 756,790.00 756,790.00 719,390.00 300-300 476.245 2014 GO Bond Issue 967,112.50 934,712.50 892,712.50 875,112.50 857,112.00 857,112.50 811,363.00 300-300 476.246 2015 GO HS Bond 296,362.50 292,412.50 286,312.50 276,837.50 265,837.00 135,731.25 254,213.00 300-300 476.247 2015 GO R & R Bond 77,148.15 74,200.00 69,600.00 62,500.00 54,250.00 29,250.00 45,500.00 300-300 476.248 2016 GO HS Bond 70,968.98 68,793.76 65,543.76 62,168.76 58,543.00 58,543.76 54,669.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 69 of 94 J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 70 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 300 - Debt Service EXPENSE Department 300 - Debt Service - School Debt Service - Interest 300-300 476.249 2016 GO R & R Bond 250,411.11 234,250.00 211,625.00 187,750.00 162,625.00 162,625.00 136,250.00 300-300 476.252 2016 GO Series 3 -Interest 131,935.56 228,350.00 220,450.00 204,250.00 187,350.00 97,975.00 169,750.00 300-300 476.253 2018 AMBBA DL- HS Reno Interest .00 .00 7,479.03 15,359.00 13,987.00 7,345.75 12,572.00 300-300 476.254 GO 2020 One Series A - Interest .00 .00 .00 .00 .00 6,900.00 16,625.00 300-300 476.255 GO 2020 One Series B -Interest .00 .00 .00 .00 .00 37,100.00 89,125.00 Debt Service -Interest Totals $3,882,859.80 $3,408,308.76 $3,253,412.79 $3,078,392.76 $2,887,369.00 $2,680,248.26 $2,772,207.00 Refunded Bond Uses 300-300 493.140 Bond Issuance Costs 64,313.00 .00 10,000.00 .00 30,000.00 30,000.00 30,000.00 300-300 493.160 Other .00 .00 .00 .00 300,000.00 .00 .00 Refunded Bond Uses Totals $64,313.00 $0.00 $10,000.00 $0.00 $330,000.00 $30,000.00 $30,000.00 Operating Transfers 300-300 494.100 General Fund .00 492,936.00 142,177.00 .00 .00 .00 .00 Operating Transfers Totals $0.00 $492,936.00 $142,177.00 $0.00 $0.00 $0.00 $0.00 Department 300 - Debt Service - School Totals $13,097,183.96 $7,787,302.13 $7,838,317.20 $7,737,577.20 $8,073,670.00 $7,563,406.01 $8,054,807.00 EXPENSE TOTALS $13,097,184.61 $7,787,303.34 $7,838,317.20 $7,737,580.44 $8,073,670.00 $7,563,407.24 $8,054,807.00 Fund 300 - Debt Service Totals REVENUE TOTALS $8,209,347.06 $7,759,512.00 $8,164,583.45 $7,770,025.13 $8,073,670.00 $7,754,257.42 $8,054,807.00 EXPENSE TOTALS $13,097,184.61 $7,787,303.34 $7,838,317.20 $7,737,580.44 $8,073,670.00 $7,563,407.24 $8,054,807.00 Fund 300 - Debt Service Totals ($4,887,837.55) ($27,791.34) $326,266.25 $32,444.69 $0.00 $190,850.18 $0.00 Run by Dora Cross on 02/18/2021 13:55:05 PM Page 70 of 94 N O N N 000 0 s= Q (D J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Federal Grants 530-000 331.119 CORONAVIRUS Relief Fund (CARES ACT) Federal Grants Totals .00 .00 .00 627.53 .00 .00 .00 $0.00 $0.00 $0.00 $627.53 $0.00 $0.00 $0.00 State Shared Revenues 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 530 - Solid Waste Disposal 29,520.05 64,400.00 State Shared Revenues Totals $20,887.36 $35,503.35 REVENUE ($17,839.76) $47,797.00 $29,520.05 $64,400.00 Charges for Services Department 000 - Fund Revenues 530-000 340.160 Dump Fee- Customer Pena/ties & Interest Tax 452,166.21 518,969.31 992,695.71 668,234.53 1,100,000.00 322,087.00 750,000.00 530-000 319.100 Penalties & Interest 5,790.47 524.55 4,911.86 1,796.67 4,000.00 2,173.40 2,000.00 Penalties & Interest Tax Totals $5,790.47 $524.55 $4,911.86 $1,796.67 $4,000.00 $2,173.40 $2,000.00 Federal Grants 530-000 331.119 CORONAVIRUS Relief Fund (CARES ACT) Federal Grants Totals .00 .00 .00 627.53 .00 .00 .00 $0.00 $0.00 $0.00 $627.53 $0.00 $0.00 $0.00 State Shared Revenues 530-000 335.190 PERS on Behalf Payment 20,887.36 35,503.35 21,847.27 (17,839.76) 47,797.00 29,520.05 64,400.00 State Shared Revenues Totals $20,887.36 $35,503.35 $21,847.27 ($17,839.76) $47,797.00 $29,520.05 $64,400.00 Charges for Services 530-000 340.160 Dump Fee- Customer 452,166.21 518,969.31 992,695.71 668,234.53 1,100,000.00 322,087.00 750,000.00 530-000 340.170 Dump Fee - Alaska Waste 2,292,463.54 2,850,203.96 3,000,793.70 2,994,266.55 2,950,000.00 1,774,940.25 3,000,000.00 530-000 340.171 Dump Fee- USCG 252,238.86 320,910.19 372,774.85 375,409.80 360,000.00 222,117.10 380,000.00 530-000 340.172 Waste Screenings 16,958.34 20,055.07 22,485.70 21,998.55 23,000.00 13,902.85 23,000.00 530-000 340.173 Metals 55,919.23 41,466.92 47,021.70 63,130.40 40,000.00 25,444.15 50,000.00 Charges for Services Totals $3,069,746.18 $3,751,605.45 $4,435,771.66 $4,123,039.83 $4,473,000.00 $2,358,491.35 $4,203,000.00 Interest Earnings 530-000 361.100 Interest Earnings 79,022.26 150,376.98 187,415.26 219,991.22 110,000.00 58,173.50 100,000.00 530-000 361.300 Change in Fair Market Value (48,445.77) (117,942.48) 119,498.83 20,277.17 .00 (33,941.54) .00 Interest Earnings Totals $30,576.49 $32,434.50 $306,914.09 $240,268.39 $110,000.00 $24,231.96 $100,000.00 Miscellaneous - Classified 530-000 380.170 Other 5,599.69 .00 .00 .00 .00 1,000.00 .00 530-000 380.220 Recycle Metals 35,533.00 61,374.56 29,464.40 28,577.60 25,000.00 22,132.00 30,000.00 530-000 380.224 Recycling Rebate 280.47 363.03 149.77 .00 .00 .00 .00 Miscellaneous- Classified Totals $41,413.16 $61,737.59 $29,614.17 $28,577.60 $25,000.00 $23,132.00 $30,000.00 Other Financing Sources 530-000 389.100 Use of Fund Balance .00 .00 .00 .00 910,850.00 .00 573,567.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $910,850.00 $0.00 $573,567.00 Proceeds of Long Term Debt 530-000 393.600 Premium on Bonds 27,211.00 27,211.00 27,211.00 27,210.20 27,211.00 27,211.00 27,211.00 Proceeds of Long Term Debt Totals $27,211.00 $27,211.00 $27,211.00 $27,210.20 $27,211.00 $27,211.00 $27,211.00 Department 000 - Fund Revenues Totals $3,195,624.66 $3,909,016.44 $4,826,270.05 $4,403,680.46 $5,597,858.00 $2,464,759.76 $5,000,178.00 REVENUE TOTALS $3,195,624.66 $3,909,016.44 $4,826,270.05 $4,403,680.46 $5,597,858.00 $2,464,759.76 $5,000,178.00 Run by Dora Cross on 02/18/2021 13:55:06 PM Page 71 of 94 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Personnel Services Totals $541,877.96 $551,036.10 $548,673.81 $496,022.58 $559,329.00 $329,809.40 $572,935.00 Employee Benefits 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 530 - Solid Waste Disposal 55.00 530-731-701420.120 FICA Taxes 38,814.11 38,887.24 41,525.78 33,263.25 EXPENSE 22,668.27 41,776.00 530-731-701420.130 Group Insurance 151,490.72 156,102.78 156,319.84 Department 731 - Waste Disposal 199,254.00 102,405.45 184,067.00 530-731-701420.140 Retirement 125,630.97 125,026.88 Sub -Department 701 - Landfill 123,366.19 152,925.00 88,443.16 141,985.00 530-731-701420.145 OPEB & Pension Expense 206,711.00 Personnel Services (73,461.00) (216,487.00) .00 .00 .00 530-731-701420.150 Workers Compensation 530-731-701410.110 Salaries 502,926.01 510,227.43 501,037.60 452,753.29 514,129.00 289,841.07 516,519.00 530-731-701410.120 Temporary Help 9,637.78 11,126.88 19,157.07 8,700.99 13,200.00 11,306.14 13,904.00 530-731-701410.130 Overtime 7,314.17 7,681.79 8,279.14 8,703.30 7,000.00 3,398.19 15,672.00 530-731-701410.140 Allocated Salaries 22,000.00 22,000.00 20,000.00 25,000.00 25,000.00 25,000.00 25,000.00 530-731-701410.152 Cell Phone Stipend .00 .00 200.00 865.00 .00 264.00 1,840.00 Personnel Services Totals $541,877.96 $551,036.10 $548,673.81 $496,022.58 $559,329.00 $329,809.40 $572,935.00 Employee Benefits 530-731-701420.110 Unemployment Taxes 50.57 50.50 47.73 656.29 53.00 28.67 55.00 530-731-701420.120 FICA Taxes 38,814.11 38,887.24 41,525.78 33,263.25 40,876.00 22,668.27 41,776.00 530-731-701420.130 Group Insurance 151,490.72 156,102.78 156,319.84 161,551.06 199,254.00 102,405.45 184,067.00 530-731-701420.140 Retirement 125,630.97 125,026.88 122,109.17 123,366.19 152,925.00 88,443.16 141,985.00 530-731-701420.145 OPEB & Pension Expense 206,711.00 (30,609.00) (73,461.00) (216,487.00) .00 .00 .00 530-731-701420.150 Workers Compensation 31,138.94 37,971.58 33,030.46 22,742.83 38,815.00 14,807.76 25,992.00 Employee Benefits Totals $553,836.31 $327,429.98 $279,571.98 $125,092.62 $431,923.00 $228,353.31 $393,875.00 Professional Services 530-731-701430.130 Consultants 30,498.75 .00 64,129.85 36,787.95 85,809.00 39,322.25 85,000.00 530-731-701430.140 Contracted Services 136,262.42 122,379.39 129,723.40 123,488.31 65,000.00 58,942.82 65,000.00 530-731-701430.144 Design Services .00 9,600.00 60,023.00 995.00 10,000.00 .00 10,000.00 530-731-701430.145 Junk Removal Services .00 .00 .00 .00 5,000.00 .00 5,000.00 530-731-701430.146 Metals Processing 54,517.58 44,631.22 38,440.14 49,997.13 45,000.00 28,419.60 50,000.00 530-731-701430.147 Litter Pickup 6,000.00 7,000.00 7,000.00 6,000.00 7,000.00 .00 7,000.00 530-731-701430.164 Construction Services .00 .00 .00 .00 150,000.00 .00 100,000.00 Professional Services Totals $227,278.75 $183,610.61 $299,316.39 $217,268.39 $367,809.00 $126,684.67 $322,000.00 Legal Services 530-731-701431.120 Legal Fees 30,018.49 14,897.02 7,133.50 3,160.00 5,000.00 18,369.00 10,000.00 Legal Services Totals $30,018.49 $14,897.02 $7,133.50 $3,160.00 $5,000.00 $18,369.00 $10,000.00 Contributions 530-731-701448.322 Senior Citizen Support 35,880.10 36,382.75 37,040.37 37,904.04 40,000.00 .00 40,000.00 530-731-701448.902 Donated Trash Disposal .00 .00 .00 .00 140,000.00 97,535.30 140,000.00 Contributions Totals $35,880.10 $36,382.75 $37,040.37 $37,904.04 $180,000.00 $97,535.30 $180,000.00 Run by Dora Cross on 02/18/2021 13:55:06 PM Page 72 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/202113:55:06 PM Page 73 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 530 - Solid Waste Disposal EXPENSE Department 731 - Waste Disposal Sub -Department 701 - Landfill Support Goods & Services 530-731-701450.110 Operating Supplies 31,062.24 54,662.20 60,145.38 57,336.94 60,000.00 31,311.50 60,000.00 530-731-701450.112 Hazardous Waste Material 36,117.35 31,847.77 24,536.75 26,174.26 75,000.00 .00 75,000.00 530-731-701450.119 COVID-19 Expenditures .00 .00 .00 480.13 .00 .00 .00 530-731-701450.120 Printing / Binding .00 .00 .00 31.85 500.00 .00 500.00 530-731-701450.130 Postage 287.06 312.48 425.13 355.20 300.00 212.05 400.00 530-731-701450.140 Dues/ Books/ Periodicals 1,596.00 1,596.00 480.00 100.00 1,500.00 228.00 1,500.00 530-731-701450.170 Machinery/ Equipment <$5000 7,733.12 630.19 1,586.79 19,625.52 10,000.00 14,406.32 20,000.00 530-731-701450.180 Equipment Rental 12,892.50 175.00 811.00 1,005.00 10,000.00 583.00 10,000.00 530-731-701450.220 Insurance & Bonding 12,713.33 .00 .00 .00 .00 .00 .00 530-731-701450.221 Property Insurance .00 1,387.00 1,511.00 1,989.00 1,500.00 2,458.00 2,000.00 530-731-701450.222 General Liablity Insurance Coverage .00 9,590.33 8,305.00 6,127.46 9,200.00 6,258.42 10,000.00 530-731-701450.224 Insurance Coverage Discounts .00 (3,917.00) (3,020.33) (2,523.00) .00 (2,660.00) .00 530-731-701450.230 Advertising / Hearings 4,735.20 6,180.33 6,816.74 1,677.70 5,000.00 825.60 5,000.00 530-731-701450.231 Outreach (SWAB/Public Education) 2,190.00 4,325.50 10,735.00 6,282.42 10,000.00 4,996.61 10,000.00 530-731-701450.266 Mercury Collection & Reporting 4,956.83 21,629.01 20,525.20 774.93 .00 .00 .00 530-731-701450.270 Continuing Education 143.46 6,316.78 400.00 2,243.00 10,000.00 2,378.75 15,000.00 530-731-701450.280 Staff Training .00 700.82 .00 .00 5,000.00 .00 5,000.00 530-731-701450.290 Recruit/ Relocation 2,740.35 2,328.73 116.93 1,277.15 .00 .00 .00 530-731-701450.300 Travel/ Per Diem .00 597.45 70.76 151.91 3,000.00 57.49 1,500.00 530-731-701450.320 Bad Debt Expense 51,278.24 216.64 157.26 .00 .00 .00 .00 530-731-701450.327 Fines .00 .00 .00 .00 .00 20,000.00 .00 530-731-701450.340 Telephone 13,461.37 7,160.69 1,017.94 1,080.42 2,500.00 317.44 750.00 530-731-701450.350 Electricity 27,367.02 27,423.58 29,697.42 21,280.32 25,000.00 13,045.48 25,000.00 530-731-701450.360 Fuel- Heating 24,236.31 26,008.64 11,719.65 24,814.08 25,000.00 13,435.67 25,000.00 530-731-701450.365 Fuel- Vehicle 20,819.04 22,750.72 24,790.08 19,182.99 25,000.00 7,287.03 25,000.00 530-731-701450.380 Snow Removal/ Sanding 2,147.00 5,479.50 2,200.00 3,735.00 10,000.00 1,911.00 10,000.00 530-731-701450.390 Refuse Collection - Disposal 425.00 .00 .00 .00 .00 .00 .00 530-731-701450.430 Maint & Repairs 59,840.50 53,970.11 40,033.13 43,847.92 50,000.00 11,551.94 50,000.00 530-731-701450.432 Baler Maint 30,571.78 21,569.50 3,636.00 25,027.29 75,000.00 3,763.50 75,000.00 530-731-701450.435 Maint Agreements .00 .00 7,136.65 24,481.03 25,000.00 .00 25,000.00 Run by Dora Cross on 02/18/202113:55:06 PM Page 73 of 94 N O N N 000 0 Q T v C� (D W O 0 CTIW J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Debt Service - Interest 530-731-701476.105 Loan -Interest 530-731-701476.277 Revenue Bond 2011 Three -Interest Debt Service - Interest Totals 218,994.00 17,230.00 15,738.00 15,058.00 19,500.00 .00 18,000.00 115,475.00 105,975.00 95,975.00 86,550.00 96,000.00 76,625.00 65,125.00 $334,469.00 $123,205.00 $111,713.00 $101,608.00 $115,500.00 $76,625.00 $83,125.00 Operating Transfers 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 530-731-701494.490 Landfill G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 530 - Solid Waste Disposal $150,000.00 $160,000.00 $150,000.00 $150,000.00 $150,000.00 Landfill Property Costs EXPENSE 530-731-701450.395 Closure / Post -Closure 154,010.20 367,702.59 Department 731 - Waste Disposal 750,000.00 .00 .00 Landfill Property Costs Totals $154,010.20 $367,702.59 $295,000.00 Sub -Department 701 - Landfill $0.00 $0.00 Sub -Department 701 - Landfill Totals $2,788,346.05 $2,679,396.25 $2,551,603.08 $2,414,033.25 Support Goods & Services $1,352,823.54 $3,518,569.00 530-731-701450.440 Auto Maint & Repairs 1,669.10 4,611.69 1,072.14 674.14 5,000.00 4,107.80 7,500.00 530-731-701450.450 Contingencies 15,006.65 .00 5,540.00 .00 539,000.00 .00 .00 530-731-701450.461 Safety Supplies .00 183.08 576.16 1,458.31 4,000.00 30.72 7,500.00 530-731-701450.510 Recycling Services 252,960.00 259,824.00 270,588.00 283,176.00 260,000.00 173,445.44 300,000.00 530-731-701450.540 Clothing Allowance .00 .00 1,487.70 1,934.18 5,000.00 3,006.64 7,500.00 530-731-701450.541 Protective Equipment .00 .00 .00 .00 2,500.00 .00 .00 Support Goods & Services Totals $616,949.45 $567,560.74 $533,097.48 $573,801.15 $1,254,000.00 $312,958.40 $774,150.00 Equipment 530-731-701466.220 Auto Liability Insurance .00 1,822.38 1,823.00 1,823.00 2,000.00 1,823.00 2,000.00 Equipment Totals $0.00 $1,822.38 $1,823.00 $1,823.00 $2,000.00 $1,823.00 $2,000.00 Capital outlay 530-731-701470.100 Machinery/ Equipment >$5000 .00 7,000.00 .00 267,870.00 15,000.00 10,665.46 750,000.00 CapitalOuday Totals $0.00 $7,000.00 $0.00 $267,870.00 $15,000.00 $10,665.46 $750,000.00 Depreciation 530-731-701472.020 Depr -Buildings 42,055.08 42,055.07 42,055.08 42,055.07 42,055.00 .00 42,055.00 530-731-701472.030 Depr- Site Improvement 176,062.36 176,011.14 176,126.09 176,126.47 180,000.00 .00 176,127.00 530-731-701472.120 Depr-Machinery/ Equipment 75,908.35 75,682.87 70,052.38 62,301.93 450,000.00 .00 62,302.00 Depreciation Totals $294,025.79 $293,749.08 $288,233.55 $280,483.47 $672,055.00 $0.00 $280,484.00 Debt Service - Interest 530-731-701476.105 Loan -Interest 530-731-701476.277 Revenue Bond 2011 Three -Interest Debt Service - Interest Totals 218,994.00 17,230.00 15,738.00 15,058.00 19,500.00 .00 18,000.00 115,475.00 105,975.00 95,975.00 86,550.00 96,000.00 76,625.00 65,125.00 $334,469.00 $123,205.00 $111,713.00 $101,608.00 $115,500.00 $76,625.00 $83,125.00 Operating Transfers 530-731-701494.490 Landfill .00 205,000.00 150,000.00 160,000.00 150,000.00 150,000.00 150,000.00 Operating Transfers Totals $0.00 $205,000.00 $150,000.00 $160,000.00 $150,000.00 $150,000.00 $150,000.00 Landfill Property Costs 530-731-701450.395 Closure / Post -Closure 154,010.20 367,702.59 295,000.00 149,000.00 750,000.00 .00 .00 Landfill Property Costs Totals $154,010.20 $367,702.59 $295,000.00 $149,000.00 $750,000.00 $0.00 $0.00 Sub -Department 701 - Landfill Totals $2,788,346.05 $2,679,396.25 $2,551,603.08 $2,414,033.25 $4,502,616.00 $1,352,823.54 $3,518,569.00 Run by Dora Cross on 02/18/2021 13:55:06 PM Page 74 of 94 N O N N 000 0 Q v C� 00 O W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Employee Benefits Services 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 530-731-702 430.130 Consultants G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 530 - Solid Waste Disposal FICA Taxes 9,478.11 10,006.53 10,882.52 12,609.51 14,357.00 8,453.39 EXPENSE 530-731-702 420.130 Group Insurance 45,145.41 48,117.70 49,054.11 62,795.79 59,368.00 37,996.18 Department 731 - Waste Disposal Retirement 31,330.98 32,268.30 36,505.11 47,782.12 53,713.00 34,279.81 Sub -Department 702 - Leachate Plant Workers Compensation 7,848.22 10,229.56 10,327.43 11,086.80 12,918.00 5,683.39 Personnel Services 530-731-702 450.180 Employee Benefits Totals $93,815.53 $100,635.86 $106,783.57 $134,291.29 $140,375.00 $86,424.12 530-731-702 410.110 Salaries 123,493.40 131,732.00 127,924.48 168,286.41 178,676.00 110,981.82 213,554.00 530-731-702 410.120 Temporary Help 1,604.08 518.59 2,878.72 810.49 2,000.00 693.51 .00 530-731-702 410.130 Overtime 5,181.00 7,643.42 10,718.21 6,436.03 9,000.00 2,377.88 9,435.00 530-731-702 410.152 Cell Phone Stipend .00 .00 2,200.00 1,765.00 .00 1,864.00 3,040.00 .00 Personnel Services Totals $130,278.48 $139,894.01 $143,721.41 $177,297.93 $189,676.00 $115,917.21 $226,029.00 Employee Benefits Services 530-731-702 430.130 Consultants 530-731-702 420.110 Unemployment Taxes 12.81 13.77 14.40 17.07 19.00 11.35 22.00 530-731-702 420.120 FICA Taxes 9,478.11 10,006.53 10,882.52 12,609.51 14,357.00 8,453.39 17,059.00 530-731-702 420.130 Group Insurance 45,145.41 48,117.70 49,054.11 62,795.79 59,368.00 37,996.18 77,747.00 530-731-702 420.140 Retirement 31,330.98 32,268.30 36,505.11 47,782.12 53,713.00 34,279.81 57,977.00 530-731-702 420.150 Workers Compensation 7,848.22 10,229.56 10,327.43 11,086.80 12,918.00 5,683.39 10,634.00 530-731-702 450.180 Employee Benefits Totals $93,815.53 $100,635.86 $106,783.57 $134,291.29 $140,375.00 $86,424.12 $163,439.00 Professional Services Services 530-731-702 430.130 Consultants 3,807.50 42,776.31 1,630.01 16,344.66 45,000.00 24,716.58 65,000.00 530-731-702 430.140 Contracted Services 15,659.83 29,743.98 12,260.53 15,889.00 25,000.00 10,501.50 25,000.00 530-731-702 430.144 Design Services .00 .00 .00 .00 20,000.00 15,000.00 .00 530-731-702 430.166 Laboratory Services 27,082.12 28,788.26 68,990.08 46,022.66 70,000.00 10,231.36 75,000.00 Professional Services Totals $46,549.45 $101,308.55 $82,880.62 $78,256.32 $160,000.00 $60,449.44 $165,000.00 Support Goods & Services 530-731-702 450.110 Operating Supplies 71,582.26 93,907.18 8,695.70 11,197.56 25,000.00 6,762.30 25,000.00 530-731-702 450.111 Chemicals .00 .00 124,746.89 11,340.00 125,000.00 55,078.48 125,000.00 530-731-702 450.130 Postage .00 6.70 .00 .00 .00 .00 .00 530-731-702 450.140 Dues/ Books/ Periodicals .00 300.00 .00 .00 500.00 375.00 500.00 530-731-702 450.170 Machinery/ Equipment <$5000 8,222.24 12,738.25 18,518.89 9,858.64 50,000.00 7,494.87 50,000.00 530-731-702 450.180 Equipment Rental .00 1,195.00 8,454.00 22,160.00 10,000.00 .00 10,000.00 530-731-702 450.220 Insurance & Bonding 2,394.22 .00 .00 .00 .00 .00 .00 530-731-702 450.221 Property Insurance .00 1,291.00 1,407.00 1,753.00 1,500.00 2,170.00 2,000.00 530-731-702 450.222 General Liablity Insurance Coverage .00 2,810.31 3,624.65 1,851.62 4,000.00 1,736.57 1,000.00 530-731-702 450.224 Insurance Coverage Discounts .00 (1,269.00) (1,498.30) (1,107.00) .00 (1,157.00) .00 530-731-702 450.230 Advertising / Hearings .00 393.60 .00 211.69 500.00 .00 .00 530-731-702 450.270 Continuing Education .00 820.96 2,449.28 700.00 5,000.00 147.25 7,500.00 Run by Dora Cross on 02/18/2021 13:55:06 PM Page 75 of 94 N O N N 000 0 Q v W N 0 W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Debt Service - Interest 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 530-731-702 476.105 Loan -Interest G/L Account Account Description 212,325.78 Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 530 - Solid Waste Disposal $212,325.78 $200,696.69 $220,000.00 $29,525.97 $180,641.00 Operating Transfers EXPENSE 530-731-702 494.490 Landfill .00 .00 Department 731 - Waste Disposal .00 .00 .00 Operating Transfers Totals $0.00 $0.00 $28,000.00 Sub -Department 702 - Leachate Plant $0.00 $0.00 Sub -Department 702 - Leachate Plant Totals $535,683.47 $797,430.49 $941,309.69 $851,068.09 Support Goods & Services $516,204.34 $1,481,609.00 Department 731 - Waste Disposal Totals $3,324,029.52 $3,476,826.74 $3,492,912.77 $3,265,101.34 530-731-702 450.290 Recruit/ Relocation $5,000,178.00 121.50 113.03 .00 89.59 .00 .00 .00 530-731-702 450.300 Travel/ Per Diem 544.32 .00 .00 22.56 5,000.00 59.83 .00 530-731-702 450.327 Fines .00 .00 .00 .00 .00 91,644.56 .00 530-731-702 450.340 Telephone 1,377.82 738.76 1,046.12 1,067.06 1,200.00 606.02 1,200.00 530-731-702 450.350 Electricity 90,994.69 81,359.28 81,075.95 77,922.65 80,000.00 46,068.39 80,000.00 530-731-702 450.365 Fuel- Vehicle 367.94 1,859.72 2,003.36 1,685.50 3,500.00 601.71 1,500.00 530-731-702 450.380 Snow Removal/ Sanding 4,394.80 1,775.00 2,492.50 3,180.00 7,500.00 470.00 7,500.00 530-731-702 450.392 Septic Tank Disposal 3,007.00 1,453.00 .00 .00 3,000.00 .00 3,000.00 530-731-702 450.430 Maint & Repairs 13,976.16 21,043.50 20,056.51 3,153.58 50,000.00 6,074.91 50,000.00 530-731-702 450.434 Building Maint & Repairs .00 232.60 .00 .00 10,000.00 .00 10,000.00 530-731-702 450.461 Safety Supplies 7,537.28 139.65 485.76 1,950.09 5,000.00 .00 5,000.00 530-731-702 450.540 Clothing Allowance .00 .00 570.00 380.00 1,500.00 268.71 1,500.00 Support Goods & Services Totals $204,520.23 $220,908.54 $274,128.31 $147,416.54 $388,200.00 $218,401.60 $380,700.00 Equipment 530-731-702 466.220 Auto Liability Insurance .00 756.00 756.00 756.00 800.00 756.00 800.00 Equipment Totals $0.00 $756.00 $756.00 $756.00 $800.00 $756.00 $800.00 capital outlay 530-731-702 470.100 Machinery/ Equipment >$5000 .00 10,756.35 92,714.00 112,233.72 25,000.00 4,730.00 365,000.00 530-731-702 470.120 Automotive 620.20 .00 .00 .00 2,000.00 .00 .00 capital Outlay Totals $620.20 $10,756.35 $92,714.00 $112,233.72 $27,000.00 $4,730.00 $365,000.00 Depreciation 530-731-702 472.120 Depr-Machinery / Equipment .00 .00 .00 119.60 .00 .00 .00 Depreciation Totals $0.00 $0.00 $0.00 $119.60 $0.00 $0.00 $0.00 Debt Service - Interest 530-731-702 476.105 Loan -Interest 59,899.58 223,171.18 212,325.78 200,696.69 220,000.00 29,525.97 180,641.00 Debt Service -Interest Totals $59,899.58 $223,171.18 $212,325.78 $200,696.69 $220,000.00 $29,525.97 $180,641.00 Operating Transfers 530-731-702 494.490 Landfill .00 .00 28,000.00 .00 .00 .00 .00 Operating Transfers Totals $0.00 $0.00 $28,000.00 $0.00 $0.00 $0.00 $0.00 Sub -Department 702 - Leachate Plant Totals $535,683.47 $797,430.49 $941,309.69 $851,068.09 $1,126,051.00 $516,204.34 $1,481,609.00 Department 731 - Waste Disposal Totals $3,324,029.52 $3,476,826.74 $3,492,912.77 $3,265,101.34 $5,628,667.00 $1,869,027.88 $5,000,178.00 EXPENSE TOTALS $3,324,029.52 $3,476,826.74 $3,492,912.77 $3,265,101.34 $5,628,667.00 $1,869,027.88 $5,000,178.00 Run by Dora Cross on 02/18/2021 13:55:06 PM Page 76 of 94 0 00 W 0 W Cn Budget Worksheet Report Budget Year 2022 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 530 - Solid Waste Disposal Totals REVENUE TOTALS $3,195,624.66 $3,909,016.44 $4,826,270.05 $4,403,680.46 $5,597,858.00 $2,464,759.76 $5,000,178.00 EXPENSE TOTALS $3,324,029.52 $3,476,826.74 $3,492,912.77 $3,265,101.34 $5,628,667.00 $1,869,027.88 $5,000,178.00 Fund 530 - Solid Waste Disposal Totals ($128,404.86) $432,189.70 $1,333,357.28 $1,138,579.12 ($30,809.00) $595,731.88 $0.00 Run by Dora Cross on 02/18/2021 13:55:06 PM Page 77 of 94 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:06 PM Page 78 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 540 - Hospital Fund REVENUE Department 000- Fund Revenues Interest Earnings 540-000 361.100 Interest Earnings 166,214.36 47,612.86 57,927.41 41,831.86 30,000.00 20,318.13 .00 540-000 361.300 Change in Fair Market Value (29,385.75) (23,763.08) 43,567.19 8,221.10 .00 (11,736.50) .00 Interest Earnings Totals $136,828.61 $23,849.78 $101,494.60 $50,052.96 $30,000.00 $8,581.63 $0.00 Miscellaneous - Classified 540-000 380.916 Providence Lease 660,000.00 1,384,272.00 1,384,272.00 1,384,272.00 1,384,272.00 807,492.00 1,384,272.00 Miscellaneous - Classified Totals $660,000.00 $1,384,272.00 $1,384,272.00 $1,384,272.00 $1,384,272.00 $807,492.00 $1,384,272.00 Other Financing Sources 540-000 389.100 Use of Fund Balance .00 .00 .00 .00 115,000.00 .00 718,368.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $115,000.00 $0.00 $718,368.00 Operating Transfers In 540-000 391.100 General Fund 305,000.00 .00 .00 .00 .00 .00 .00 540-000 391.210 Land Sale Fund 650,000.00 .00 .00 .00 .00 .00 .00 540-000 391.290 Fern Fuller Trust 134,372.00 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $1,089,372.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $1,886,200.61 $1,408,121.78 $1,485,766.60 $1,434,324.96 $1,529,272.00 $816,073.63 $2,102,640.00 REVENUE TOTALS $1,886,200.61 $1,408,121.78 $1,485,766.60 $1,434,324.96 $1,529,272.00 $816,073.63 $2,102,640.00 Run by Dora Cross on 02/18/2021 13:55:06 PM Page 78 of 94 N O N N 000 0 s= Q sv W cri0 W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/202113:55:06 PM Page 79 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 540 - Hospital Fund EXPENSE Department 740 - Hospital Enterprise Fund Personnel Services 540-740 410.110 Salaries .00 .00 2,876.56 28,820.33 .00 (11,913.94) .00 540-740 410.120 Temporary Help .00 .00 12.53 2,165.28 .00 (1,336.90) .00 540-740 410.130 Overtime .00 .00 178.63 1,156.05 .00 (982.53) .00 540-740 410.140 Allocated Salaries 34,000.00 34,000.00 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 Personnel Services Totals $34,000.00 $34,000.00 $43,386.72 $72,460.66 $40,319.00 $26,085.63 $40,319.00 Employee Benefits 540-740 420.110 Unemployment Taxes .00 .00 .30 2.98 .00 (1.27) .00 540-740 420.120 FICA Taxes .00 .00 229.32 2,397.06 .00 (1,059.18) .00 540-740 420.130 Group Insurance .00 .00 1,665.11 7,685.41 .00 (4,151.68) .00 540-740 420.140 Retirement .00 .00 672.13 6,527.87 .00 (2,807.49) .00 540-740 420.150 Workers Compensation .00 .00 221.56 2,180.46 .00 (935.08) .00 Employee Benefits Totals $0.00 $0.00 $2,788.42 $18,793.78 $0.00 ($8,954.70) $0.00 Professional Services 540-740 430.140 Contracted Services 8,436.05 .00 .00 5,759.50 .00 (5,717.50) .00 Professional Services Totals $8,436.05 $0.00 $0.00 $5,759.50 $0.00 ($5,717.50) $0.00 Support Goods & Services 540-740 450.120 Printing / Binding .00 .00 .00 3.89 .00 .00 .00 540-740 450.170 Machinery / Equipment <$5000 .00 .00 .00 4,921.46 .00 (4,921.46) .00 540-740 450.210 Food / Business Lunch/Meeting Rooms 188.39 .00 .00 .00 .00 .00 .00 540-740 450.220 Insurance & Bonding 180.01 .00 .00 (66.00) .00 66.00 .00 540-740 450.350 Electricity .00 .00 .00 29.62 .00 .00 .00 540-740 450.360 Fuel - Heating .00 .00 .00 17.30 .00 .00 .00 540-740 450.370 Water & Sewer .00 .00 .00 72.29 .00 .00 .00 540-740 450.430 Maint & Repairs .00 22,818.00 21,146.66 165,211.47 325,838.00 (12,160.17) .00 540-740 450.436 R&R Repairs and Maintenance .00 .00 70,167.65 420.00 .00 .00 .00 Support Goods & Services Totals $368.40 $22,818.00 $91,314.31 $170,610.03 $325,838.00 ($17,015.63) $0.00 Capital Projects 540-740 452.110 Administration .00 .00 .00 30.72 .00 .00 .00 Capital Projects Totals $0.00 $0.00 $0.00 $30.72 $0.00 $0.00 $0.00 Depreciation 540-740 472.020 Depr -Buildings 1,086,065.83 1,083,982.48 762,603.78 762,603.77 750,044.00 .00 762,603.00 540-740 472.030 Depr- Site Improvement .00 .00 298,462.03 298,462.03 311,022.00 .00 298,463.00 Run by Dora Cross on 02/18/202113:55:06 PM Page 79 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount 2021 Amended Budget 2021 Actual Amount 2022 Level 1 Fund 540 - Hospital Fund Capital Improvements -Hospital .00 726,000.00 100,000.00 450,000.00 115,000.00 115,000.00 EXPENSE 540-740 494.545 Long term Care 4,529,156.50 .00 .00 .00 .00 Department 740 - Hospital Enterprise Fund .00 Operating Transfers Totals $4,529,156.50 $726,000.00 $100,000.00 $450,000.00 Depreciation $115,000.00 $1,000,000.00 Contributions to Other Governments 540-740 472.120 Depr-Machinery/ Equipment 35,645.44 1,240.87 1,240.85 1,255.23 1,026.00 .00 1,255.00 Depreciation Totals $1,121,711.27 $1,085,223.35 $1,062,306.66 $1,062,321.03 $1,062,092.00 $0.00 $1,062,321.00 Miscellaneous 540-740 486.150 Other .00 277,007.00 .00 .00 .00 .00 .00 Miscellaneous Totals $0.00 $277,007.00 $0.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers 540-740 494.495 Capital Improvements -Hospital .00 726,000.00 100,000.00 450,000.00 115,000.00 115,000.00 1,000,000.00 540-740 494.545 Long term Care 4,529,156.50 .00 .00 .00 .00 .00 .00 Operating Transfers Totals $4,529,156.50 $726,000.00 $100,000.00 $450,000.00 $115,000.00 $115,000.00 $1,000,000.00 Contributions to Other Governments 540-740 495.802 Contribution to Hospital 108,000.00 .00 .00 .00 .00 .00 .00 Contributions to Other Governments Totals $108,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 740 - Hospital Enterprise Fund Totals $5,801,672.22 $2,145,048.35 $1,299,796.11 $1,779,975.72 $1,543,249.00 $109,397.80 $2,102,640.00 EXPENSE TOTALS $5,801,672.22 $2,145,048.35 $1,299,796.11 $1,779,975.72 $1,543,249.00 $109,397.80 $2,102,640.00 Fund 540 - Hospital Fund Totals REVENUE TOTALS $1,886,200.61 $1,408,121.78 $1,485,766.60 $1,434,324.96 $1,529,272.00 $816,073.63 $2,102,640.00 EXPENSE TOTALS $5,801,672.22 $2,145,048.35 $1,299,796.11 $1,779,975.72 $1,543,249.00 $109,397.80 $2,102,640.00 Fund 540 - Hospital Fund Totals ($3,915,471.61) ($736,926.57) $185,970.49 ($345,650.76) ($13,977.00) $706,675.83 $0.00 Run by Dora Cross on 02/18/2021 13:55:06 PM Page 80 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:06 PM Page 81 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 545 - Long Term Care Center REVENUE Department 000- Fund Revenues Interest Earnings 545-000 361.100 Interest Earnings 74.51 45,636.49 82,754.98 83,283.26 32,000.00 20,868.09 .00 545-000 361.300 Change in Fair Market Value .00 (42,882.53) 41,506.64 11,868.23 .00 (12,573.34) .00 Interest Earnings Totals $74.51 $2,753.96 $124,261.62 $95,151.49 $32,000.00 $8,294.75 $0.00 Rents & Royalties 545-000 380.918 LTC Lease 1,119,929.28 1,093,475.28 1,043,628.00 1,043,628.00 1,043,628.00 608,783.00 1,043,628.00 Rents & Royalties Totals $1,119,929.28 $1,093,475.28 $1,043,628.00 $1,043,628.00 $1,043,628.00 $608,783.00 $1,043,628.00 Other Financing Sources 545-000 393.521 Proceeds from Advanced Refunding 16,622.67 .00 .00 .00 .00 .00 .00 Other Financing Sources Totals $16,622.67 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers In 545-000 391.540 Hospital 4,529,156.50 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $4,529,156.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Proceeds of Long Term Debt 545-000 393.600 Premium on Bonds 57,804.47 57,804.47 57,804.00 57,804.47 57,804.00 57,804.50 57,804.00 Proceeds of Long Term Debt Totals $57,804.47 $57,804.47 $57,804.00 $57,804.47 $57,804.00 $57,804.50 $57,804.00 Department 000 - Fund Revenues Totals $5,723,587.43 $1,154,033.71 $1,225,693.62 $1,196,583.96 $1,133,432.00 $674,882.25 $1,101,432.00 REVENUE TOTALS $5,723,587.43 $1,154,033.71 $1,225,693.62 $1,196,583.96 $1,133,432.00 $674,882.25 $1,101,432.00 Run by Dora Cross on 02/18/2021 13:55:06 PM Page 81 of 94 N O N N 000 0 Q Iv 00 00 0 W cri J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Legal Services 545-742 431.120 Legal Fees 112.00 .00 .00 .00 .00 520.00 .00 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual $520.00 G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 545 - Long Term Care Center 545-742 450.220 Insurance & Bonding 43,536.48 .00 .00 .00 .00 EXPENSE .00 545-742 450.221 Property Insurance .00 21,765.00 23,692.00 29,519.00 Department 742 - Elder Care 36,288.00 30,000.00 545-742 450.222 General Liablity Insurance Coverage .00 .00 1,681.76 Professional Services .00 1,373.46 .00 545-742 450.224 Insurance Coverage Discounts .00 (5,723.00) 545-742 430.140 Contracted Services .00 .00 3,150.00 .00 .00 .00 75,000.00 Professional Services Totals $0.00 $0.00 $3,150.00 $0.00 $0.00 $0.00 $75,000.00 Legal Services 545-742 431.120 Legal Fees 112.00 .00 .00 .00 .00 520.00 .00 Run by Dora Cross on 02/18/2021 13:55:06 PM Page 82 of 94 Legal Services Totals $112.00 $0.00 $0.00 $0.00 $0.00 $520.00 $0.00 Support Goods & Services 545-742 450.220 Insurance & Bonding 43,536.48 .00 .00 .00 .00 .00 .00 545-742 450.221 Property Insurance .00 21,765.00 23,692.00 29,519.00 20,000.00 36,288.00 30,000.00 545-742 450.222 General Liablity Insurance Coverage .00 .00 1,681.76 1,490.25 .00 1,373.46 .00 545-742 450.224 Insurance Coverage Discounts .00 (5,723.00) (6,446.53) (7,869.00) .00 (9,141.00) .00 545-742 450.450 Contingencies .00 .00 .00 .00 152,224.00 .00 56,824.00 Support Goods & Services Totals $43,536.48 $16,042.00 $18,927.23 $23,140.25 $172,224.00 $28,520.46 $86,824.00 Depreciation 545-742 472.020 Depr -Buildings 518,933.00 518,933.00 518,933.00 518,932.87 518,933.00 .00 518,933.00 Depreciation Totals $518,933.00 $518,933.00 $518,933.00 $518,932.87 $518,933.00 $0.00 $518,933.00 Debt Service - Interest 545-742 476.244 Revenue Bond 2013B -Interest 611,781.25 530,863.00 476,802.00 461,421.00 442,275.00 221,137.50 420,675.00 Debt Service -Interest Totals $611,781.25 $530,863.00 $476,802.00 $461,421.00 $442,275.00 $221,137.50 $420,675.00 Other 545-742 493.170 Loss On Extinguishment Of Debt 54,589.91 .00 .00 .00 .00 .00 .00 Other Totals $54,589.91 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Refunded Bond Uses 545-742 493.140 Bond Issuance Costs 11,500.00 .00 .00 .00 .00 .00 .00 Refunded Bond Uses Totals $11,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 742 - Elder Care Totals $1,240,452.64 $1,065,838.00 $1,017,812.23 $1,003,494.12 $1,133,432.00 $250,177.96 $1,101,432.00 Run by Dora Cross on 02/18/2021 13:55:06 PM Page 82 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:07 PM Page 83 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 545 - Long Term Care Center EXPENSE Department 743 - Fuel Tank Line Leak - LTC Personnel Services 545-743 410.110 Salaries .00 .00 .00 180.03 .00 32,603.10 .00 545-743 410.120 Temporary Help .00 .00 .00 .00 .00 3,424.16 .00 545-743 410.130 Overtime .00 .00 .00 .00 .00 1,185.97 .00 Personnel Services Totals $0.00 $0.00 $0.00 $180.03 $0.00 $37,213.23 $0.00 Employee Benefits 545-743 420.110 Unemployment Taxes .00 .00 .00 .03 .00 3.38 .00 545-743 420.120 FICA Taxes .00 .00 .00 13.54 .00 2,771.31 .00 545-743 420.130 Group Insurance .00 .00 .00 83.83 .00 10,808.43 .00 545-743 420.140 Retirement .00 .00 .00 39.63 .00 7,353.19 .00 545-743 420.150 Workers Compensation .00 .00 .00 10.35 .00 2,137.23 .00 Employee Benefits Totals $0.00 $0.00 $0.00 $147.38 $0.00 $23,073.54 $0.00 Professional Services 545-743 430.140 Contracted Services .00 .00 .00 .00 .00 13,847.50 .00 Professional Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $13,847.50 $0.00 Support Goods & Services 545-743 450.170 Machinery / Equipment <$5000 .00 .00 .00 .00 .00 4,921.46 .00 545-743 450.430 Maint & Repairs .00 .00 .00 .00 .00 114,025.13 .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $118,946.59 $0.00 Capital Projects 545-743 452.140 Design Services .00 .00 .00 .00 .00 11,513.03 .00 545-743 452.150 Construction Service .00 .00 .00 .00 .00 90,982.22 .00 Capital Projects Totals $0.00 $0.00 $0.00 $0.00 $0.00 $102,495.25 $0.00 Department 743 - Fuel Tank Line Leak - LTC Totals $0.00 $0.00 $0.00 $327.41 $0.00 $295,576.11 $0.00 EXPENSE TOTALS $1,240,452.64 $1,065,838.00 $1,017,812.23 $1,003,821.53 $1,133,432.00 $545,754.07 $1,101,432.00 Fund 545 - Long Term Care Center Totals REVENUE TOTALS $5,723,587.43 $1,154,033.71 $1,225,693.62 $1,196,583.96 $1,133,432.00 $674,882.25 $1,101,432.00 EXPENSE TOTALS $1,240,452.64 $1,065,838.00 $1,017,812.23 $1,003,821.53 $1,133,432.00 $545,754.07 $1,101,432.00 Fund 545 - Long Term Care Center Totals $4,483,134.79 $88,195.71 $207,881.39 $192,762.43 $0.00 $129,128.18 $0.00 Run by Dora Cross on 02/18/2021 13:55:07 PM Page 83 of 94 N O N N 000 0 Q v 0 (D O 0 W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:07 PM Page 84 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 555 - KFRC REVENUE Department 000 - Fund Revenues Federal Grants 555-000 331.119 CORONAVIRUS Relief Fund (CARES ACT) .00 .00 .00 1,257.42 .00 9,067.28 .00 Federal Grants Totals $0.00 $0.00 $0.00 $1,257.42 $0.00 $9,067.28 $0.00 State Shared Revenues 555-000 335.190 PERS on Behalf Payment 6,911.81 9,005.52 5,513.07 (4,534.71) 10,221.00 7,079.10 10,838.00 State Shared Revenues Totals $6,911.81 $9,005.52 $5,513.07 ($4,534.71) $10,221.00 $7,079.10 $10,838.00 Interest Earnings 555-000 361.100 Interest Earnings 27,622.61 41,433.90 54,398.03 50,242.77 25,000.00 17,784.66 .00 555-000 361.104 Loan Interest 59,134.47 55,214.43 51,154.99 46,951.20 42,597.00 28,891.74 38,090.00 555-000 361.300 Change in Fair Market Value (17,250.91) (30,601.34) 35,187.27 7,886.64 .00 (11,085.96) .00 Interest Earnings Totals $69,506.17 $66,046.99 $140,740.29 $105,080.61 $67,597.00 $35,590.44 $38,090.00 Rents & Royalties 555-000 363.300 NOAA Lease (through GSA) 685,315.24 699,427.68 699,427.69 699,427.68 600,000.00 450,796.21 602,475.00 555-000 363.303 Natural Resources Conservation (through .00 8,144.24 24,432.72 24,432.72 25,000.00 16,288.48 26,311.00 GSA) 555-000 363.304 NOAA COVID-19 Revenue (through GSA) .00 .00 .00 .00 .00 5,181.34 .00 555-000 363.312 KIBSD Lease for Office & Lab 24,840.00 .00 .00 .00 .00 .00 .00 555-000 363.320 Fish & Game Lease 58,840.00 58,840.00 60,566.00 45,396.00 60,000.00 60,940.50 61,628.00 555-000 363.321 Apartment Rent .00 .00 6,194.75 .00 .00 .00 .00 555-000 363.330 University of Alaska 66,053.84 39,870.05 8,082.33 .00 .00 .00 .00 555-000 363.340 KFRC Reception Revenue 950.00 1,075.00 693.26 438.70 750.00 .00 .00 555-000 363.350 Kodiak Regional Aquaculture Association 11,642.71 18,924.72 20,501.78 17,347.66 15,000.00 12,616.48 18,924.00 Rents & Royalties Totals $847,641.79 $826,281.69 $819,898.53 $787,042.76 $700,750.00 $545,823.01 $709,338.00 Miscellaneous - Classified 555-000 380.170 Other .00 .00 .00 .00 .00 12,950.00 .00 555-000 380.294 Contributions .00 365.00 268.00 251.94 .00 .00 .00 Miscellaneous - Classified Totals $0.00 $365.00 $268.00 $251.94 $0.00 $12,950.00 $0.00 Other Financing Sources 555-000 389.100 Use of Fund Balance .00 .00 .00 .00 1,447,407.00 .00 3,299,986.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $1,447,407.00 $0.00 $3,299,986.00 Operating Transfers In 555-000 391.277 Transfer in Tourism Development 45,000.00 45,000.00 45,000.00 45,000.00 .00 .00 .00 555-000 391.426 KRFC Building 19,179.97 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $64,179.97 $45,000.00 $45,000.00 $45,000.00 $0.00 $0.00 $0.00 Run by Dora Cross on 02/18/2021 13:55:07 PM Page 84 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 555 - KFRC REVENUE Department 000 - Fund Revenues Totals $988,239.74 $946,699.20 $1,011,419.89 $934,098.02 $2,225,975.00 $610,509.83 $4,058,252.00 REVENUE TOTALS $988,239.74 $946,699.20 $1,011,419.89 $934,098.02 $2,225,975.00 $610,509.83 $4,058,252.00 Run by Dora Cross on 02/18/2021 13:55:07 PM Page 85 of 94 N O N N 000 0 S_ Q (Q T v (D N 0 W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount 2021 Amended Budget 2021 Actual Amount 2022 Level 1 Fund 555 - KFRC Unemployment Taxes 15.00 14.91 13.63 282.50 15.00 7.55 13.00 EXPENSE FICA Taxes 13,399.33 11,496.10 10,765.82 11,491.22 11,811.00 6,059.08 10,223.00 Department 758 - Research Facility 49,594.55 48,999.44 47,593.82 46,535.84 52,234.00 21,544.16 51,167.00 Personnel Services Retirement 39,502.29 38,282.45 35,715.18 42,331.03 44,187.00 25,377.53 34,746.00 555-758 410.110 Salaries 159,109.34 156,112.22 135,863.56 148,214.51 154,393.00 74,784.98 126,688.00 555-758 410.120 Temporary Help 1,196.47 2,650.11 7,455.12 5,456.27 .00 4,286.91 6,952.00 555-758 410.130 Overtime 1,637.34 2,210.63 3,973.09 3,407.11 .00 1,162.81 .00 555-758 410.140 Allocated Salaries 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 555-758 410.152 Cell Phone Stipend .00 .00 1,200.00 1,200.00 .00 800.00 1,440.00 Operating Supplies Personnel Services Totals $185,943.15 $184,972.96 $172,491.77 $182,277.89 $178,393.00 $105,034.70 $159,080.00 Employee Benefits 555-758 420.110 Unemployment Taxes 15.00 14.91 13.63 282.50 15.00 7.55 13.00 555-758 420.120 FICA Taxes 13,399.33 11,496.10 10,765.82 11,491.22 11,811.00 6,059.08 10,223.00 555-758 420.130 Group Insurance 49,594.55 48,999.44 47,593.82 46,535.84 52,234.00 21,544.16 51,167.00 555-758 420.140 Retirement 39,502.29 38,282.45 35,715.18 42,331.03 44,187.00 25,377.53 34,746.00 555-758 420.145 OPEB & Pension Expense 75,460.00 (7,496.00) (18,546.00) (55,260.00) .00 .00 .00 555-758 420.150 Workers Compensation 9,508.25 9,600.38 9,487.36 10,110.32 6,335.00 4,858.08 8,023.00 Employee Benefits Totals $187,479.42 $100,897.28 $85,029.81 $55,490.91 $114,582.00 $57,846.40 $104,172.00 Support Goods & Services 555-758 450.100 Office Supplies 499.67 471.92 613.40 403.86 600.00 196.89 600.00 555-758 450.110 Operating Supplies 3,977.53 362.30 2,641.01 1,615.83 2,000.00 119.24 2,000.00 555-758 450.119 COVID-19 Expenditures .00 .00 .00 113.34 .00 13,281.02 .00 555-758 450.160 Furniture / Fixtures .00 .00 1,929.29 .00 4,000.00 .00 4,000.00 555-758 450.220 Insurance & Bonding .00 .00 .00 (217.00) .00 .00 .00 555-758 450.270 Continuing Education .00 124.32 .00 500.00 1,000.00 147.25 2,000.00 555-758 450.300 Travel/ Per Diem .00 .00 13.92 9.24 1,000.00 3.45 .00 555-758 450.340 Telephone 529.65 618.48 1,211.08 1,655.23 1,800.00 1,107.20 2,000.00 555-758 450.365 Fuel- Vehicle 675.11 783.04 1,063.98 1,130.70 1,200.00 346.10 1,200.00 555-758 450.435 Maint Agreements 4,590.00 4,200.00 5,904.94 6,762.66 59,700.00 6,526.92 15,000.00 555-758 450.440 Auto Maint & Repairs 597.30 204.62 180.97 33.48 1,500.00 10.00 1,500.00 555-758 450.461 Safety Supplies 658.95 3,586.98 383.42 699.02 5,000.00 5.00 3,000.00 555-758 450.540 Clothing Allowance .00 .00 285.00 471.60 700.00 411.47 700.00 Support Goods & Services Totals $11,528.21 $10,351.66 $14,227.01 $13,177.96 $78,500.00 $22,154.54 $32,000.00 Depreciation 555-758 472.020 Depr -Buildings 594,680.33 594,680.33 594,680.34 594,680.33 595,000.00 .00 595,000.00 Run by Dora Cross on 02/18/2021 13:55:07 PM Page 86 of 94 N O N N 000 0 S_ Q T !v W O W 01 v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount 2021 Amended Budget 2021 Actual Amount 2022 Level 1 Fund 555 - KFRC EXPENSE Department 758 - Research Facility Depreciation 555-758 472.030 Depr- Site Improvement 101,792.90 101,792.90 101,795.57 67,729.04 102,000.00 .00 102,000.00 555-758 472.120 Depr-Machinery/ Equipment 6,027.59 2,538.19 .00 .00 .00 .00 .00 Depreciation Totals $702,500.82 $699,011.42 $696,475.91 $662,409.37 $697,000.00 $0.00 $697,000.00 Cleaning / Janitor / Etc 555-758 480.120 Supplies 66.94 .00 .00 .00 .00 .00 1,000.00 555-758 480.130 Contracted Services 53,249.99 60,783.94 53,980.50 53,843.77 75,000.00 36,381.29 75,000.00 555-758 480.140 Aquarium Cleaning 77.60 .00 42.90 .00 500.00 .00 500.00 Cleaning/Janitor/Etc Totals $53,394.53 $60,783.94 $54,023.40 $53,843.77 $75,500.00 $36,381.29 $76,500.00 Heating 555-758 481.120 Fuel 72,309.23 74,727.92 68,160.10 57,844.31 75,000.00 9,005.66 25,000.00 555-758 481.130 System Maint & Repair 3,693.50 3,176.68 240.55 4,747.54 10,000.00 117.00 10,000.00 Heating Totals $76,002.73 $77,904.60 $68,400.65 $62,591.85 $85,000.00 $9,122.66 $35,000.00 Electrical 555-758 482.110 Electrical- Light & Power 137,456.60 132,462.63 138,060.51 124,346.55 145,000.00 82,271.97 170,000.00 555-758 482.120 Replacement Parts 1,476.57 .00 .00 .00 5,000.00 151.00 5,000.00 555-758 482.140 System Maint & Repair 3,706.93 176.00 7,961.38 4,083.86 10,000.00 1,448.40 10,000.00 Electrical Totals $142,640.10 $132,638.63 $146,021.89 $128,430.41 $160,000.00 $83,871.37 $185,000.00 Plumbing 555-758 483.110 Water 26,447.12 27,806.60 33,249.75 24,443.76 30,000.00 11,133.12 30,000.00 555-758 483.120 Supplies 154.80 .00 .00 .00 3,000.00 .00 3,000.00 555-758 483.130 System Maint & Repair 9,254.91 9,809.60 2,084.90 8,636.28 150,000.00 565.31 10,000.00 555-758 483.140 Sea Water Pump Repairs 11,115.44 19,977.48 5,278.70 12,969.01 75,000.00 4,736.76 75,000.00 Plumbing Totals $46,972.27 $57,593.68 $40,613.35 $46,049.05 $258,000.00 $16,435.19 $118,000.00 Air Conditioning 555-758 484.110 Utilities - Ventilate .00 921.00 2,750.00 3,250.00 1,500.00 .00 4,000.00 555-758 484.120 System Maint & Repair 42.18 60.00 .00 41.21 10,000.00 190.97 10,000.00 Air Conditioning Totals $42.18 $981.00 $2,750.00 $3,291.21 $11,500.00 $190.97 $14,000.00 Elevators 555-758 485.120 System Maint & Repair 1,800.00 2,250.00 2,362.50 900.00 2,700.00 16,019.39 20,000.00 Elevators Totals $1,800.00 $2,250.00 $2,362.50 $900.00 $2,700.00 $16,019.39 $20,000.00 Miscellaneous 555-758 486.140 Lawn / Landscape Maint 17,729.35 384.00 402.00 .00 5,000.00 32.85 5,000.00 555-758 486.150 Other 484.00 100.00 260.00 158.27 500.00 107.00 .00 Run by Dora Cross on 02/18/202113:55:07 PM Page 87 of 94 N O N N 000 0 S_ Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:07 PM Page 88 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 555 - KFRC EXPENSE Department 758 - Research Facility Miscellaneous 555-758 486.170 Machinery/ Equipment .00 2,836.97 2,747.08 .00 25,000.00 .00 25,000.00 555-758 486.220 Insurance & Bonding 11,281.92 9,477.16 10,186.88 12,525.62 18,000.00 14,237.58 18,000.00 555-758 486.340 Telephone 7,609.65 7,627.16 6,693.28 7,166.96 8,000.00 3,502.59 6,000.00 555-758 486.380 Snow Removal/ Disposal 1,929.15 3,560.86 1,300.00 10,546.00 15,000.00 3,700.00 15,000.00 555-758 486.390 Refuse Collection 6,513.60 7,443.80 7,930.92 8,098.80 8,000.00 4,580.89 8,500.00 555-758 486.430 Maint & Repairs 4,129.75 2,189.47 1,520.76 4,245.78 15,000.00 867.63 15,000.00 555-758 486.436 R&R Repair and Maintenance .00 .00 144,993.24 80,051.59 350,000.00 29,094.49 .00 Miscellaneous Totals $49,677.42 $33,619.42 $176,034.16 $122,793.02 $444,500.00 $56,123.03 $92,500.00 Building Repairs 555-758 487.430 Building Maint & Repairs 7,868.44 21,050.36 30,916.72 3,685.07 25,000.00 197.00 25,000.00 Building Repairs Totals $7,868.44 $21,050.36 $30,916.72 $3,685.07 $25,000.00 $197.00 $25,000.00 Operating Transfers 555-758 494.276 Transfer Out- Fund 276 .00 .00 .00 .00 .00 .00 2,500,000.00 555-758 494.426 KRFC .00 .00 180,000.00 210,000.00 .00 120,000.00 .00 555-758 494.428 Capital Projects - KFRC .00 .00 .00 .00 120,000.00 .00 .00 Operating Transfers Totals $0.00 $0.00 $180,000.00 $210,000.00 $120,000.00 $120,000.00 $2,500,000.00 Department 758 - Research Facility Totals $1,465,849.27 $1,382,054.95 $1,669,347.17 $1,544,940.51 $2,250,675.00 $523,376.54 $4,058,252.00 EXPENSE TOTALS $1,465,849.27 $1,382,054.95 $1,669,347.17 $1,544,940.51 $2,250,675.00 $523,376.54 $4,058,252.00 Fund 555 - KFRC Totals REVENUE TOTALS $988,239.74 $946,699.20 $1,011,419.89 $934,098.02 $2,225,975.00 $610,509.83 $4,058,252.00 EXPENSE TOTALS $1,465,849.27 $1,382,054.95 $1,669,347.17 $1,544,940.51 $2,250,675.00 $523,376.54 $4,058,252.00 Fund 555 - KFRC Totals ($477,609.53) ($435,355.75) ($657,927.28) ($610,842.49) ($24,700.00) $87,133.29 $0.00 Run by Dora Cross on 02/18/2021 13:55:07 PM Page 88 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Other Financing Sources 556-000 389.100 Use of Fund Balance Other Financing Sources Totals Department 000 - Fund Revenues Totals REVENUE TOTALS Run by Dora Cross on 02/18/2021 13:55:07 PM .00 .00 .00 .00 27,483.00 .00 4,131.00 $0.00 $0.00 $0.00 $0.00 $27,483.00 $0.00 $4,131.00 $0.00 $0.00 $0.00 $49,842.93 $57,483.00 $45,217.61 $78,615.00 $0.00 $0.00 $0.00 $49,842.93 $57,483.00 $45,217.61 $78,615.00 Page 89 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 556 - Research Court Apartments REVENUE Department 000 - Fund Revenues State Shared Revenues 556-000 335.190 PERS on Behalf Payment .00 .00 .00 .00 .00 .00 684.00 State Shared Revenues Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $684.00 Interest Earnings 556-000 361.100 Interest Earnings .00 .00 .00 256.96 .00 142.37 .00 556-000 361.300 Change in Fair Market Value .00 .00 .00 25.91 .00 (70.51) .00 Interest Earnings Totals $0.00 $0.00 $0.00 $282.87 $0.00 $71.86 $0.00 Rents & Royalties 556-000 363.321 Apartment Rent .00 .00 .00 49,560.06 30,000.00 44,945.75 73,800.00 Rents & Royalties Totals $0.00 $0.00 $0.00 $49,560.06 $30,000.00 $44,945.75 $73,800.00 Miscellaneous - Classified 556-000 380.170 Other .00 .00 .00 .00 .00 200.00 .00 Miscellaneous - Classified Totals $0.00 $0.00 $0.00 $0.00 $0.00 $200.00 $0.00 Other Financing Sources 556-000 389.100 Use of Fund Balance Other Financing Sources Totals Department 000 - Fund Revenues Totals REVENUE TOTALS Run by Dora Cross on 02/18/2021 13:55:07 PM .00 .00 .00 .00 27,483.00 .00 4,131.00 $0.00 $0.00 $0.00 $0.00 $27,483.00 $0.00 $4,131.00 $0.00 $0.00 $0.00 $49,842.93 $57,483.00 $45,217.61 $78,615.00 $0.00 $0.00 $0.00 $49,842.93 $57,483.00 $45,217.61 $78,615.00 Page 89 of 94 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Plumbing 556-759 483.110 Water 556-759 483.120 Supplies Run by Dora Cross on 02/18/202113:55:07 PM .00 .00 .00 9,937.59 6,500.00 3,900.28 10,000.00 .00 .00 .00 919.79 500.00 28.42 500.00 Page 90 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 556 - Research Court Apartments EXPENSE Department 759 - Apartments Personnel Services 556-759 410.110 Salaries .00 .00 .00 5,981.46 4,165.00 4,209.74 7,560.00 556-759 410.120 Temporary Help .00 .00 .00 108.62 .00 200.55 870.00 556-759 410.130 Overtime .00 .00 .00 189.86 .00 59.49 .00 Personnel Services Totals $0.00 $0.00 $0.00 $6,279.94 $4,165.00 $4,469.78 $8,430.00 Employee Benefits 556-759 420.110 Unemployment Taxes .00 .00 .00 .62 .00 .46 1.00 556-759 420.120 FICA Taxes .00 .00 .00 457.84 319.00 331.34 645.00 556-759 420.130 Group Insurance .00 .00 .00 1,837.76 1,274.00 1,344.65 2,658.00 556-759 420.140 Retirement .00 .00 .00 1,346.94 1,192.00 933.41 2,191.00 556-759 420.150 Workers Compensation .00 .00 .00 493.80 233.00 241.35 390.00 Employee Benefits Totals $0.00 $0.00 $0.00 $4,136.96 $3,018.00 $2,851.21 $5,885.00 Support Goods & Services 556-759 450.224 Insurance Coverage Discounts .00 .00 .00 (742.00) .00 .00 .00 556-759 450.340 Telephone .00 .00 .00 1,136.48 .00 804.61 .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $394.48 $0.00 $804.61 $0.00 Depreciation 556-759 472.030 Depr- Site Improvement .00 .00 .00 34,066.60 .00 .00 .00 Depreciation Totals $0.00 $0.00 $0.00 $34,066.60 $0.00 $0.00 $0.00 Cleaning /Janitor/ Etc 556-759 480.130 Contracted Services .00 .00 .00 4,037.04 5,000.00 4,789.94 5,000.00 Cleaning/Janitor/Etc Totals $0.00 $0.00 $0.00 $4,037.04 $5,000.00 $4,789.94 $5,000.00 Heating 556-759 481.120 Fuel .00 .00 .00 4,688.61 10,000.00 3,032.55 10,000.00 556-759 481.130 System Maint & Repair .00 .00 .00 344.64 1,500.00 .00 1,500.00 Heating Totals $0.00 $0.00 $0.00 $5,033.25 $11,500.00 $3,032.55 $11,500.00 Electrical 556-759 482.110 Electrical - Light & Power .00 .00 .00 4,643.14 4,500.00 3,432.42 5,000.00 556-759 482.120 Replacement Parts .00 .00 .00 91.42 500.00 .00 500.00 556-759 482.140 System Maint & Repair .00 .00 .00 .00 5,000.00 .00 5,000.00 Electrical Totals $0.00 $0.00 $0.00 $4,734.56 $10,000.00 $3,432.42 $10,500.00 Plumbing 556-759 483.110 Water 556-759 483.120 Supplies Run by Dora Cross on 02/18/202113:55:07 PM .00 .00 .00 9,937.59 6,500.00 3,900.28 10,000.00 .00 .00 .00 919.79 500.00 28.42 500.00 Page 90 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:07 PM Page 91 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 556 - Research Court Apartments EXPENSE Department 759 - Apartments Plumbing 556-759 483.130 System Maint & Repair .00 .00 .00 231.84 5,000.00 .00 5,000.00 Plumbing Totals $0.00 $0.00 $0.00 $11,089.22 $12,000.00 $3,928.70 $15,500.00 Miscellaneous 556-759 486.140 Lawn / Landscape Maint .00 .00 .00 .00 5,000.00 .00 5,000.00 556-759 486.150 Other .00 .00 .00 1,822.74 .00 1,348.86 .00 556-759 486.220 Insurance & Bonding .00 .00 .00 2,923.76 1,800.00 2,250.47 1,800.00 556-759 486.390 Refuse Collection .00 .00 .00 .00 5,000.00 .00 5,000.00 556-759 486.430 Maint & Repairs .00 .00 .00 58.00 .00 76.30 10,000.00 Miscellaneous Totals $0.00 $0.00 $0.00 $4,804.50 $11,800.00 $3,675.63 $21,800.00 Building Repairs 556-759 487.430 Building Maint & Repairs 00 .00 .00 249.21 .00 .00 .00 Building Repairs Totals $0.00 $0.00 $0.00 $249.21 $0.00 $0.00 $0.00 Department 759 - Apartments Totals $0.00 $0.00 $0.00 $74,825.76 $57,483.00 $26,984.84 $78,615.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $74,825.76 $57,483.00 $26,984.84 $78,615.00 Fund 556 -Research Court Apartments Totals REVENUE TOTALS $0.00 $0.00 $0.00 $49,842.93 $57,483.00 $45,217.61 $78,615.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $74,825.76 $57,483.00 $26,984.84 $78,615.00 Fund 556 -Research Court Apartments Totals $0.00 $0.00 $0.00 ($24,982.83) $0.00 $18,232.77 $0.00 Run by Dora Cross on 02/18/2021 13:55:07 PM Page 91 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 02/18/2021 13:55:07 PM Page 92 of 94 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 560 - 911 Service REVENUE Department 000 - Fund Revenues Miscellaneous - Classified 560-000 380.215 Customer Charges 28,408.94 255,616.76 300,078.01 295,447.17 300,000.00 138,611.41 295,000.00 Miscellaneous- Classified Totals $28,408.94 $255,616.76 $300,078.01 $295,447.17 $300,000.00 $138,611.41 $295,000.00 Department 000 - Fund Revenues Totals $28,408.94 $255,616.76 $300,078.01 $295,447.17 $300,000.00 $138,611.41 $295,000.00 REVENUE TOTALS $28,408.94 $255,616.76 $300,078.01 $295,447.17 $300,000.00 $138,611.41 $295,000.00 Run by Dora Cross on 02/18/2021 13:55:07 PM Page 92 of 94 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Contracted Services 560-760 444.115 Telephone Services 26,855.91 253,983.42 298,264.81 293,657.61 298,200.00 110,565.15 293,200.00 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual $110,565.15 G/L Account Account Description Amount Amount Amount Amount Budget Amount 2022 Level 1 Fund 560 - 911 Service 560-760 450.220 Insurance & Bonding 53.03 .00 .00 .00 EXPENSE .00 .00 560-760 450.222 General Liablity Insurance Coverage .00 181.34 400.44 Department 760 - NIRF or 911 Service 400.00 440.52 300.00 560-760 450.224 Insurance Coverage Discounts .00 (48.00) Personnel Services (104.00) (100.00) (113.00) .00 Support Goods & Services Totals $53.03 560-760 410.140 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 560-760 444.115 Telephone Services 26,855.91 253,983.42 298,264.81 293,657.61 298,200.00 110,565.15 293,200.00 Fund 560 - 911 Service Totals REVENUE TOTALS $28,408.94 $255,616.76 $300,078.01 $295,447.17 $300,000.00 $138,611.41 $295,000.00 EXPENSE TOTALS $28,408.94 $255,616.76 $300,060.43 $295,464.75 $300,000.00 $112,392.67 $295,000.00 Fund 560 - 911 Service Totals $0.00 $0.00 $17.58 ($17.58) $0.00 $26,218.74 $0.00 Run by Dora Cross on 02/18/2021 13:55:07 PM Page 93 of 94 Contracted Services Totals $26,855.91 $253,983.42 $298,264.81 $293,657.61 $298,200.00 $110,565.15 $293,200.00 Support Goods & Services 560-760 450.220 Insurance & Bonding 53.03 .00 .00 .00 .00 .00 .00 560-760 450.222 General Liablity Insurance Coverage .00 181.34 400.44 411.14 400.00 440.52 300.00 560-760 450.224 Insurance Coverage Discounts .00 (48.00) (104.82) (104.00) (100.00) (113.00) .00 Support Goods & Services Totals $53.03 $133.34 $295.62 $307.14 $300.00 $327.52 $300.00 Department 760 - NIRF or 911 Service Totals $28,408.94 $255,616.76 $300,060.43 $295,464.75 $300,000.00 $112,392.67 $295,000.00 EXPENSE TOTALS $28,408.94 $255,616.76 $300,060.43 $295,464.75 $300,000.00 $112,392.67 $295,000.00 Fund 560 - 911 Service Totals REVENUE TOTALS $28,408.94 $255,616.76 $300,078.01 $295,447.17 $300,000.00 $138,611.41 $295,000.00 EXPENSE TOTALS $28,408.94 $255,616.76 $300,060.43 $295,464.75 $300,000.00 $112,392.67 $295,000.00 Fund 560 - 911 Service Totals $0.00 $0.00 $17.58 ($17.58) $0.00 $26,218.74 $0.00 Run by Dora Cross on 02/18/2021 13:55:07 PM Page 93 of 94 AGENDA ITEM #2.a. Page 100 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Page 101 of 357 FY2022 Borough Budget Kodiak Island Borough Fiscal Year 2022 Budget Calendar rev 2/2/21 dlc Leval Month PE9pQsed Date Budget Action Item nFi rty Authorl Manager, Finance February 25, 2021 General Fund, Special Revenue Funds (Without Active Board) Director, Department KIBC 3.05.020 & Directors &Assembly 4.20.010 March 11, 2021 Continuation of Previous Meeting: General Fund, Special Revenue Manager, Finance Director, Department KIBC 3.05.020 & Funds (Without Active Board) 4.20.010 Directors &Assembly Manager, Finance March 25, 2021 Enterprise Funds Director, Department KIBC 3.05.020 & Directors &Assembly 4.20.030 March 31st March 31, 2021 Service Area Budgets due to Clerk &Finance Departments Service Area Board KIBC 4.20.0301A&B) Chairs By April 1st April 1, 2021 Manager's Budget Presentation to Assembly Manager &Assembly KIBC 3.15.0301A) Assembly Meets With Service Area Representative (W:th Active Assembly and Service Boards) to D':scuss Budgets Area Board Representatives By April 30th School District Funding Request to Manager School District & K18C 3 15.030[8) Ordinance Manager May 5, 2021 First Reading of Budget Ordinance Manager, Finance KIBC 3.15 050-060 Director &Assembly Resolution Identifying minimum funding to the School District(wilhin Manager, Finance 30 days of Receipt of School District Budget Request) Director &Assembly A514.14 0601c 1 Manager, Finance May 5, 2021 Resolution for Annual Fee Schedule Director, Department K1BC 3.10180 Directors, &Assembly By June 10th May 20 KIBC 3.15.050060 A529.45 240 Page 101 of 357 FY2022 Borough Budget , 2021 Second Reading of Budget Ordinance &Adaption of Budget Manager &Assembly Ordinance Page 101 of 357 FY2022 Borough Budget Kodiak Island Borough - Fund/Department Listing Fund -Dept. Dept. Number Name 3011-000 GF - Revenues AGENDA ITEM #2.a. Assembly Review Schedule ,Feb 25th updated 2/2/21 dlc Mar Iith Responsible Mar 25th Employee Entity Mlahael/Dora AAD -100 GF - legislative Alise I- -10_5_--- GF -Borough Manapiernent-------.._._ ---`------Michael----_—_- [IOG-110 6P - Borough Clerk Allse !100-115 OF - Borough Attorney Michael 009.20--_--G_F-F1lnanceDepartment.---.—__..-- 0095 _—_-------Dom-------_- GF - Information Technology Dora 011-230 GF - Assessing Department Seema 1011935 GF -Eng aerinlFacilities—.—._......R.— Dave 11WI40 GF - Community Development Erin 3.00442 OF - Building Offlaial Erin ----GF- GF- Economic Development Erin t12011311jD 20a1fis� General. Administration _-----j�------ --T_—Dora ----- ---- 1100-192 GF -Parks & Recreation Dave 1011=175_ - --- Gf-EmeMenayPre-redness [100-1$6 ---------------_---Erin--_------- GF - Animal Control Erin pD-190 OF - Education / Culture / Recreation Michael �'100191 _ ^ - OF - Kodiak College & Libraries - Michael 0-392-110 _ _ _ -�-� ---------- CSF - Non -Profit Funding: Health & Social Services —Michael — ------ 1100-192420 OF - Non -Profit Funding; Education, Culture & Recreation Michael ;7W-195 GF -Transfers Out Data 1201 SR - Education support Fund Dora T 1210 SR - Land Sales - Resource Management Michael Z20 ___— S - Building Grounds Dave 29-2 ------------- ----- -BoroughBuilding _ _ —.----- Dave O 220-233 - Mental Health Center Dave -_7x29.234__-- -SchoolBuildings Closed Schools_----_—_-- 220.235 ---- -School Sul iding Major Repairs Dave 220-238 - Various Borough Buildings Dave 730-241 _ tr.. a Office_ Dave 1234_—__ _- _ _ _ _ SR -WC -Emergency Planning Committee ----------- 040 SR - Womens Bay Road Service District Board (due 3/31i 241SR Y --- - Service District No. i _ _ -------�---Board -SR- Board (due 3/311 244 MonashkaSayRoadittrict (due3/3a) --- [246 SR - Bay View Road Service District Board (due 3/31) [2SD SR - fire_ Protection area No. 1 -_Bayside Fire Station _ .Board(diaU34 Board (due 3/31) 252-�_— SR-Womens Bay Fire DepartmeRrt---------_—_�. __-- [254 SR - KIB Airport Fire District Dora 260 _______5_R-_WoodlandDora A_cre_Lights—_—__...-_.------_-_.------------------ 1 SR -Trinity Island Light District Dora [262 SR- Mission lake Tide Gate Board (due 3/34 276 _ -- ----- _ ER: - Facilities Hund Dora �277 _ _ -------------------------- SR -Tourism Development ---------- Dora 1278 SR- Commercial Passenger Vessel Data Pilo 5R- Debt Service -School Dora 53D-731-701 EF - Waste Disposal - Landfill ..__._ Dave/Dora 530-731-702 EF - Waste Disposal - Leachate Plant Dave _540 __--- - _ EF - Hos I Enterprise Fund _ - —L ----------------- —Dave/Dora Dave/Dora f 545 EF - Long -Term Care Health Services ------- 1 555-758 EF - KFRC - Research Facility Dave/Dora _556 _----- EF-KFRC -Research _ Court Apartments -- —Dora Dave/Dora--_--- 560 EF - 911 Service - NIRF or 913 Service GF = General Fund SR =Special Revenue EF = Enterprise Fund Page 102 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Mill Rate WHAT ISA 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). Page 103 of 357 FY2022 Borough Budget } Termination Studies This f Iyer is intended to provide general information to employers regarding terminating groups, departments or job classes from participation in the Public Employees' Retirement System (PERS) and when a termination study is retltdred. Alaska Statutes governing tennination studies are 39.35.615-625. Determining If A Study Is Needed AS 39.35.615 allows an employer to amend its participation agreement with the PERS to add or delete covered groups. When an employer excludes a department, group or other classification of employees, a termination study is required unless the department, group or other classification has requested to be removed, such as union employees requesting to participate in a union retirement plan instead of PERS. The Division of Retirement and Benefits (Division) will request information from the employer in order to clarify which category the exclusion comprises This information can include organizational charts, department rosters, job classifications, employee union membership or minutes of meetings of the governing body. The basis for the termination study is a determination if a covered employee's rights to benefits or retirement behavior will change due to the employer's actions Excluding departments, groups or other classifications of employees from participation automatically vests both defined benefit and defined contribution employees in a right to retirement benefits that have not yet been funded. It will also cause the employee to draw retirement benefits at the earliest available retirement date rather than the system average of 2 years after retirement eligibility. The funding of the retirement benefit is based on the average expected retirement date; drawing retirement earlier than expected creates a shortfall in employer funding of the benefit. If the employees being excluded comprise a department, group or classification, a termination study tivill be required. Some examples: • Reduction in force, no termination study. The City of X is reducing maintenance workers from 5 to 4. FY2022 Borough Budget AGENDA ITEM #2.a. �1S,ori o1 Re[ire1n�� 0 4t'f d The job classification of maintenance worker still exists with 4 remaining members so the job classification has not been excluded The City of X has a Maintenance Department, and there are 4 remaining members in the Department so the Department has not been excluded. All maintenance workers are in the same union, and there are still remaining members in the union so a group has not been excluded. No termination is required. • Reduction in force, termination study required. The City= of Y is eliminating its Maintenance Department and contracting with .in independent contractor to perform this work The Maintenance Department employees are being removed from PERS participation involuntarily and a termination study is now required • Reduction in force, termination study required. The City of Z has a Maintenance Department that includes custodial, equipment and fleet maintenance The Cny of Z determines to contract with an independent contractor for custodial services. All custodians for The City of Z will no longer be employed The custodians represent a unique job classification with the Cuy of Z so a termination study is now required • Reduction in force, termination study required. The City of Z in the above example determines to employ as many laid off custodians as it can by filling vacancies in other Departments. A termination study i still required, however, employees that remain in the employ of City Z,4111 be not be included in the study as their vesting nghts and retirement behavior will not change. • Sile of an entity. CIL} A determines to sell its hospital to a private company All hospital employees will retain employment with the new company. A termina- tion study will be required as City A has removed a Page 104 of 357 Actuarial Method Used to Calculate Termination Costs This information represents a general description of the calculation of termination costs and is intended to be used to describe the process at a summary level. The actuary will review the employee(s) salary to determine the percent of increase, if any; from the last PERS valuation to the present. Increases in salaries will lead to an increase in total termination costs. When the cost is calculated the actuary calculates the difference between: 1) "active" liability: liability as if the person was terminated and would retire at first cligibilit) (this represents the "change in retirement bchanor' referred to by the actuaries); and 2) "terminated" liability. habilit) as if the person remained active and followed the assumptions a4 laid out in our valuation. The actuary assumes an expected retirement age based on the experience of the plan itself. While the employce(s) being excluded might be normal retirement age according to plan rules, their benefit is not fully funded until they meet the expected retirement age. For example: • Employee being removed is Tier 1 and is age 58S. • Expected retirement age in the plan is age 62. • The termination liability calculates the amount the funding is short by the member retiring earlier than expected due to termination, i.e. 3.2 years of funding in this example. The calculation takes into AGENDA ITEM #2.a. Rehire"e 4 4 .a IQ, a, e of account and assumption used in the prior valuation for the percent probability the member would have retired, An example would be: Age )�robabili6y of Re Hying f Probability €e of Retiring 62 100% 58 20% 61 80% 57 15% 60 60% 56 10% i9 40% 55 5% 3) The total funding on hand to fund future retirement benefits for the member to retire today under 1) is subtracted from the total funding that would have been provided if the member had continued actively in the plan until the expected retirement age in 2). The difference is the termination cost liability. 4) As assumptions change with each annual valuation the expected retirement age MR change as well. Calculations of termination costs will reflect these changes so comparing a cost calculated in a previous valuation with a current cost will not be an accurate comparison. For more information regarding termination costs, please contact your Regional Counselor toll free at (800) 821-2251 or in Juneau at (907) 465-4460. The information contained in thus flyer is a suinnurry description of benefits politics or procedares for the Public Employees' Retirement S)stcin. The Division of Retirement and Bcnefirs has made cvety effort to ensure, bin docs not guarantee. that the itjormation provided is acrayale and up to date Whete this flyer conflicts with the relevant statutes, the staliaes control. (20151 Page 105 of 357 FY2022 Borough Budget N O N N CO O O C 3 C Q TQ CD .-r CD O O W Ul n rn z v n rn N Kodiak island B u - Fiscal Year 2021 Tax Year 2020 Road — Borough Education Sdmd Oehl Renewal b Y�domem Service Semce Monashka Fire pmtectidn Protection Wormns Street Nbddarnd Ltahl Tide ,g Tnrndy Mission Si#QP�1 Sewnce nL tatty at am Area al flax @@mew Area 41 9a A port AM til r Lau Fund Fund Fund Fuld Kodiak Fund Fund Fund Fred Fund Fund Fund Fund! Fund Frral 100 201 300 469 240 242 244 246 250 252 254 250 261 262 TOtdl 1 a, Code Area {TCA) tis e.4s 1.55 a99 zAo City of Kodiak • . 275 645 r 7.5J, _,0.00 _.. .. 1.50 - 150 070 Road Service Area No. 1 Fire Protection Area No. 1 VA.dand Ave. Streal Lighting �t T •-.__ —._ Z-75- 6.45 1.55 __ .. 0.oa- - --- _--- _ - _ 1.22 KIB Airport Fire Protection Area 5.45 1-55 0.00 ':.47 1.5[1 T��.�..-r--•-„~_ •�•J�-3.72 Bayvbw Road Serme Area Fee Protection Area No. 1 aaa �4.4s _-1 AS O64 , --- — ---- - — - — -- - - 10.75 En" Borough tudum++rw) 7vraped�d�axnanrra ^ V _ _ 276 6.46 7A&oP0 t.W -' a,ga - Mona,hke BReed Servrce Area BW Fire PrdecLarl Area No 1 'Properties wdh no road service 2.75 6 45 + 55 0 00 - -- -�- 1 50 - - - 12,25 2.75sis i!16 &.B17 ^ s.ro-�.......�,- i oro 13.75 _.. Road 5emce Area No.1 Fre Prolamon Area No. 1 Tropenies wdh no road somm 275 0 t5 t i5 0 CO 154 12,25 Tex € 1 T_ .. 275 GA -155 a w ,fin — - — -- 1 4 U ' -- 025 14.00 Road service Area No. 1 Fire Pmtedron Area No. 1 Mission Lake Tide Gate Area 'Properties wlh no road serv+ce 2 75 645 %55 0.00 425 12.50 ____2A GAS _ -- 1,55 Read Sa Area Nat. Fre Protactim Area No 1 Trmy Islands Street Lrghkrrg _ 2.75 6.45 1.5s-- .t10 �- - Y - - •----� }.50 Fre Protedlan Area No. 1 _ A-4 4.75 1146 -.1.55 0.00 7 7o 11Lbrrrero Bay Road Area Women, Bay Fire Area 'Properties wrth no road service 2.75 1! 45 r bti 000 126 12.00 n rn z v n rn N N O N N W O O s= C Q CQ lD Kodiak Islan6 ,rough -Mill Rate History- FY1992 - 2020 Areal" _ _ .. Non Area die Road Service Fire Protection Street Light Tide Gate Fire tWough Education School Debt Hos;Wal Debt Renewal d Prntectmon Woodland Cityor ,�pppr Sup Sam S,FVj Replacement TOTAL Worms Bev Service Area Mt Service Area x2 14 mashka Be 13a4d Yf Atei#1 YY➢!1!ffiIS.b3Y G1@AI &Cm Trinity Island Mission W ke Kod'sk Fund (Fund) (Fund) (Fund) Fund MEA WDE Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Tax Yea f Fiscal Year 100 201 300 305 469 MILL RATE 240 242 247 244 240 250 252 254 200 261 262 2020 2021 2.75 6.45 1.55 0.00 0.00 10.75 2.500 1.500 0.000 1.990 1.470 1.500 1.250 1.220 0.100 0.150 0.750 2 000 2019 2020 0.56 7.45 1.79 0.00 0.95 10.75 2.500 1.500 0.000 2.000 1.500 1.500 1.250 1.250 0.100 0.150 0.250 2.000 2018 2019 1.10 7.05 1.87 0.00 0.73 10.75 2.500 1.500 0.000 2 000 1.500 1.500 1.250 1.250 0.100 0.150 0.250 2.000 2017 2018 0.15 7.62 1.91 0.00 1.07 10.75 2.500 1.500 0.000 2.500 1.500 1.500 1.250 1.250 0.100 0.200 1.000 2.000 2016 2017 0.15 7.62 1.91 0.00 1.07 10.75 2.500 1.500 0.000 2.500 1.500 1.500 1.250 1.250 0.100 0.200 1.000 2.000 2015 2016 0110 8.45 1.70 0.00 0.50 10.75 2.500 1.500 0.000 2.500 1.500 1.500 1.250 1.250 0.100 0.200 1.000 2.000 2014 2015 0.06 9.16 0.99 0.00 0.54 10.75 2.500 1.500 0.000 2.500 1.500 1.500 1.250 1.250 0.250 0.500 1.000 2.000 2013 2014 0.03 8.75 0.71 110 0.16 10.75 2.500 1.500 0.000 2.500 1.500 1.500 1.250 1.250 0.250 0.500 1.00 2.000 2012 2013 0.03 9.03 1.15 0.46 0.08 10.75 2.500 0.500 0.000 2 500 1.750 1.500 1.250 1.250 0.250 0.500 1.000 2.000 2011 2012 0.03 9.09 0.98 0.57 0.08 10.75 2.500 1.500 0.000 2.500 1.500 1.500 1.250 1.250 0.250 0.500 1.000 2.000 2010 2011 10.50 10.50 2.500 1.500 0.000 2 500 1.500 1.500 1.250 1.250 0.250 0.500 1.000 2.000 2009 2010 10.50 10.50 2.500 1.500 0.000 2.500 1.500 1.500 1.250 1.250 0.250 0.500 1000 2.000 2008 2009 10.50 10.50 2.000 1.500 0.000 2.500 1.000 1.500 1.250 1.250 0.250 0.500 1000 2.000 2007 2008 10.50 10.50 2.000 1.250 0.000 2.500 1.000 1.500 1.250 1.250 0.000 0.500 1.000 2.000 2006 2007 10.50 10.50 2.000 1.250 0 000 2.500 1.000 1.500 1.250 1.250 0.000 0.500 1.000 2.000 2005 2006 10.50 10.50 2.000 1.250 0 000 2.500 1.000 1.500 1.250 1.250 0.000 0 500 1.000 2 000 2004 2005 10.25 10.25 2,000 1.000 0.000 1.500 1.000 1.500 1.250 1.250 0.000 0.500 1.000 2.000 2003 2004 9.25 9.25 2.000 1.000 0.000 1.500 1.000 1.500 1.250 1.250 0.000 0.500 1.000 2 000 2002 2003 9.25 9.25 2.000 1.250 0.000 1.500 1.000 1.500 1.250 1.250 0.000 2.000 2001 2002 9.25 9,25 2.000 1.000 0.000 1.500 1.000 1.500 1.250 1000 0.000 2.000 2000 2001 9.25 9.25 2.000 1.000 0.000 1.500 1.000 1.500 1.250 1.000 0.000 2.000 1999 2000 9.25 9.25 2.000 1.000 0.000 1.500 1.000 1.500 1.250 1.000 0.000 2.000 1998 1999 9.25 9.25 2.000 0.750 0.000 1.500 1.000 1.500 1.250 2.000 0.000 2.000 1997 1998 9.25 9.25 2.000 0.750 0.000 1.500 1.000 1.500 1.250 2.000 0.500 2.000 19% 1997 6.75 6.75 2.000 1.750 0.000 1.500 1.000 1.500 1.250 0.500 2.000 1995 1996 675 6.75 2.000 1.750 0.000 1.500 1.000 1.500 1.250 0.750 2.000 1994 1995 6.75 6.75 2000 0.750 0.000 1.500 1.1700 1.500 1.250 0.750 2.000 1993 1994 5.50 5.50 2-500 1.750 0.125 2.000 1.000 1.500 1.250 0.750 2.000 1992 1993 5.50 5.50 2.500 1.750 2.000 1.000 1.250 1.250 0.750 2.000 1991 1992 5.50 5.50 2.500 1750 2.000 1.000 1.250 1.250 0.750 2.000 AGENDA ITEM #2.a. Page 108 of 357 FY2022 Borough Budget Kodiak Island Borough Local Sea Products Severance Tax Revenues Fiscal Year 2007-2021 (as of 12/21/2020) Fiscal Qtr 1 Qtr 2 Qtr 3 Qtr 4 Increase/ [Decrease) Year Jul - seol Oct - Dec Jan - mar A r -Jun Total fromoriorveL 2007 $ 452,345 $ 274,961 $ 267,827 $ 290,165 $ 1,285,298 2008 $ 478,073 $ 269,908 $ 311,534 $ 349,738 $ 1,409,253 $ 123,955 2009_ _ _ $ _ _589,181 $ _ _238,170 $ $ $_1,28_9,694 $ 2010 $ 511,161 $ 149,095 _185,957 $ - 284,057 _ _276,386 _ $ 343,380 _ $ 1,287,693 - $ - _ _(119,559) - (2,001) 2011 $ 568,314 $ 181,182 $ 405,994 $ 427,786 $ 1,583,276 $ 295,583 2012_ _ _ $ _ _796,959 $ _ _228,854 $ _ _436,468 $ _ _430,473 _ _ $_1,89_2,754 _ $ _ 309,478_ 2013 $ 734,259 $ 234,181 $ 341,449 $ 344,259 $ 1,654,148 $ _ T (238,606) 2014 $ 814,126 $ 189,724 $ 350,783 $ 360,862 $ 1,715,495 $ 61,347 - _ 2015 - _ $_ _ 671,773 $ - 226,968 $ - 329,057 $ - 322,908 - $ 1,55_0_706 $ (164,789) 2016 $ 544,807 $ 282,182 $ 217,857 $ 324,230 $ _ 1,369,076 _ $ _ _ - (181,630) 2017 $ 413,955 $ 194,679 $ 237,539 $ 336,752 $ 1,182,924 $ (186,152) _ _2018_ _ _ $_ _ 890,820_ $_ 222,085_ $_ _ 272,830_ $ 275,106 _ _ _ _ $ 1,660,841 _ $ 477,917 2019 $ 452,723 $ 190,871 $ 265,587 $ 254,057 $ _ 1,163,238 _ $ _ _ _ _ __ (497,603) 2020 $ 696,403 $ 125,953 $ 179,015 $ 168,989 $ 1,170,360 $ 7,122 2021 $ 490,573 $ 490,573 $ (679,787) (due 10/31) (due 01/31) (due 4/30) (due 7/31) 2007-2020 $ 8,614,899 $ 3,008,813 $ 4,085,954 $ 4,505,091 $ 20,214,757 % of total 42.62% 14.88% 20.21% 22.29% 100.00% 490573 $ 171,323.45 $ 232,656.48 $ 256,522.35 1,151,075 Page 108 of 357 FY2022 Borough Budget N O N N 00 0 0 s= c CL cn M v m Q0 0 W CTI Kodi land Borough SOA series Business and Landing Tax and Local Severance Tax Reven, 4ummary Fiscal Year 1999-2020 (as of 12/21/2020) Fisheries Business Tax Landing Tax State Tax Local (KIB) Combined Tax Fiscal Year State - DOR/DCCED State - DOR/DCCED Total Severance Tax Total 1999 $ 855,077 $ 62,933 $ 918,009 2000 $ 728,557 $ 105,423 I $ 833,980 $ $ _ 948,364 $ - - - - 58,583 $ 1,006,947 ---2001--- 2002 $ 1,287,345 $ 76,904 $ 1,364,248 2003 $ 796,373 $ 44,395 $ 840,768 2004 $ 573,595 $ 7_6,333 $ 649,928 -__2005--- $--__-__ 717,066 $_------ 56,224 I $ 773,289 2006 $ 802,313 $ 62,877 $ 865,190 2007 1,654,148 958,965 $ 66,235 $ 1,025,200 _ 2008 _$ $ 1,059,161 $ 41,811 I $ 1,100,973 2009 $ 1,288,927 $ 55,382 $ 1,344,309 2010_ $ 1,339,575 $ -$_-- 68,85.5 $ 1,408,430 _ 2011 $ _1,026,385 _$_ $ 88,859 I $ 1,115,244 2012 $ 1,405,360 $ 101,364 $ 1,506,723 $--------1_----5-- 110,532 I -$--- 1,757,556 --- ----- 2014 $ 1,546,308 _$ $_ 97,679 $ 1,643,986 2015 $ 1,561,675 $ 92,730 $ 1,654,405 2016 I $_ 1,402,690_ 2017 _$_ $ _1,382,320_ 1,270,403 _$_ $ _20,370 60,422 $ 1,330,825 2018 $ 1,103,101 $ 14,867 $ 1,117,968 184,559 I $- 2,001,089 ---2020 -- $__-__-__ 718,307 ------------------------- $ 210,075 $ 928,382 2021 $ 1,023,975 $ 38,655 $ 1,062,630 Annual Average for 22 years (thru FY2020) $ 1,208,643 $ 900,331 $ 1,818,340 $ 1,051,377 I $ 1,885,357 $ _$ 791,233 _ $ _ - 1,798,180 _ - -- - 674,612__ $ 2,038,860 $ 639,487 $ 1,480,255 $ ^$'T-- 746,118 $ 1,396,046 980,109--I-- $-------1,753,399 $ 1,108,742 $ 1,973,932 $ 1,285,298 $ ------2,310,498- $ 1,409,253 I $ 2,510,226 $ 1,289,695 $ 2,634,004 $ ------------ 1,287,693 $ ---- --------------- 2,696,123 $ 1,583,276 I $ 2,698,520 $ 1,892,754 $ 3,399,477 $ 1,654,148 $ 3,411,704 $ 1,715,495 $ 3,359,481 $ 1,550,706 ; $ 3,205,111 _$ _ 1,395,610 I $ 2,798,300 _ _2,513,748 $ 1,182,923- $_ $ 1,660,842 $ 2,778,810 $ -$_-- 1,163,238 I $ -� _ 3,164,327 _ 1,170,360 $-_-__--2,098,742 5 490,573 $ 1,553,203 $ 1,233,331.82 $ 2,441,974.53 NOTE: 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. (il 1 - State DOR is State Department of Revenue (usually receive in October/November) \ State DCCED is State Department of Commerce, Community and Economic Development (usually reveive in April) AGENDA ITEM #2.a. KODIAK ISLAND BOROUGH FY22 Staff Positions by 'Home' Department updated 02/10/21 dk FY2021 FILLED I FILLED j VACANT j FILLED j VACANT Total No. of Full -Time, Part -Time, , Full -Time, ' Part -Time, Seasonal. Positions Permanent Permanent! Permanent Temporary! Temporary DEPARTMENT Budgeted Positions I Positions I Positions Positions I Positions ASSESSING Director Property Appraiser Lead I I I I Pr.perlyy, lgpraiser .0 Appraiser Technician 4 1 I I 2 I E 1 Assessment Glerk :0 I I it i Assessing Total 6 3 1 0 1 2 1 0 1 1 CLERK'S OFFICE I I I I Director 1 1 ,Adm{nlstrative Suppofttecialist 3. I I I E 1 Clerk's Total 4 3 1 0 I 0 6 1 COMMUNITY DEVELOPMENT I I I I E I I Director ,Associate Planneril-W 1 1 Associate Planner/ENF I I I I GIS Analyst 1 I I I I Code Enforcement Officer 1 1 I I I I Secretary III�� 1 1 Community Development Total 5 5 i 0 i 0 i 0 i 0 ENGINEERING & FACILITIES I I I I Director 1 1 I I I I Pgeets-Manager 1 1 I I I I Projects Assistant 1 1 I f I I Maintenance 1Diredtor 1 Maintenance Mechanic 1 1 iGeneral L'a'borer 3 I I I 1 I 2 Secretary III 1 1 I 1 I Engineering & Facilities Total 9 5 1 0 I 1 I 1 I 2 FINANCE DEPARTMENT I I I I ! I Director 1 1 ;General/Revenue•Am untant 1 1 E I 1 Accounting Technician - AP /Payrollfremp 3 2 I I l 1 I �GasF�ier ��i � I I I I Secretary III 1 1 r` } Finance Total 7 6 1 0 1 0 I 1 I 0 INFORMATION TECHNOLOGY 1 I I I I'i' St�paivisor 1 f '1 1 I. '1 Programmer/Analyst 1 I 1 I I I FC %e_ c i 1 1 ITIMIS Total 3 2 i 1 j 0 j 0 i 0 Page 110 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. KODIAK ISLAND BOROUGH FY22 Staff Positions by'Home' Department updated Q2/n/21 dl. FY2021 FILLED FILLED VACANT FILLED VACANT Total No. of Full -Time, Part -Time, Full -Time, Part -Time, ' Seasonal, Positions Permanent Permanent 1 Permanent Temporary Temporary DEPARTMENT Budgeted Positions ? Positions Positions Positions I Positions MANAGER'S OFFICE 1 ! I I Borough Manager 1 1 I I I Managemerit-Analyst 1 1 Administrative Support Specialist 1 1 Manager Total 3 3 0 I 0 I I 0 I 0 LAND RESOURCE- MANAGEMENT I I I I Resource NlanagertkeritQfficer Land Resource Management Total 0 0 0 j 0 0 0 Building & Grounds I I no home employees 0 0 0 0 0 0 SERVICE DISTRICTS I I I I I I I Manager - Fire Chief Service District Total 1 0 0 i 1 0 i 0 SOLID WASTE COLLECTION &,DISPOSAL I I I I Solid Waste Mgr/Env Spee Solid Waste Baler/Landfill Supervisor 1 1 I I I IBaler Operat - _ 5 Treatment Plant Operators 2 2 .General iL:atioter I. Solid Waste Collection & Disposal Total 11 9 0 0 0 2 KODIAK FISHERIES RESEARCH CENTER I I I I I I I I Maintenance Engineer-KFRC Interpretive Specialist/Receptionist Kl RC aw1 1 2 2 0 I 0 I I 0 I 0 Grand Total 51 38 1 4 2 6 Page 111 of 357 FY2022 Borough Budget N O N N W O O c cn cD Current Capital Project Listing as of 12/31/2020 Ptd eat - 070139 LarMNA- ateraGEx sion 498-703} 3.2,000;060.00 30;29,4,486.1#1 28,37.7,026:69 3,917,385.42 Project - 12010 _ _ Anton Larsen Dock (430-530) 2,100,000,00 1,844,510.11 _ 1,848,248.08 (3,737.97) Gro d - 131116 Borough Butlitrng=Raub (,469=614) 1,931,702.80 1;931,702,00 23,519x82 _1,908,182.18 Project - 17009 Project 18003 KFRC Digital Data Controls Upgrade(426-804] -Elediio8oiler'forKMS(Beimtiurjeilby.KEA) (469.61.4) O.OD 275,ODO.OD_ 0.00 266,014.96 314,086.07 266,014-96 (314,086.07) 0.00 Pro ect - 18004 ^Baler Building Septic Removal/Replacement (490-566) 90,000.00 90,000.00 63,522.40 26,477.60 Frown - 18005 Ba ler Build ing UST Removal/Replacement, (49M66) 235,000,0 235,000.00 220767,41 1.4,323.59 Project - 19001 KHS Electric Boiler reimbursed by KEA [469-614) 485,000.00 466.882.88 466,882.88 0.00 Proed-19002 Project - 19003 KFRCElectriuSollerreimburse(f •KEA 426.805 --- .t- - _., KFRC Seawater Storage & Filter Vessels (426-805) _ 290,00000 - 30,000.00~LL 268;146169• -� -- — 30,000.00 278,701.34 - - — 0 D (10,554.65 30,000.00 Pro ed - 19004 KFRC- Fire Alarm Re laaerrwnt &.Upgrades (426-805) 260.000.00 260,Q00.00 249,2x16.89 10 78341 Project - 19008 CAM/ Collection Software Upgrade ?415-) 200,000.00_ 2DO,000.00 0. DO 200,000.00 ' Rro' - 1§W}: Fire Protection Area # 3 h"erior Improvem_e_bt (450-5w) _ _ _ 420,00.00_ _ _ 420,068.00 429,7B6.36 243.64 Project - 19010 Fire Protection Area N 1 Paving (450-550) 65,000.00 65,000.00 64,557.37 442.63 P ct- 19061 Womens Bay Fire Witchen Remodel (4511650) 25,000.60 2S;ODO.D0. 0,00 25,000.00 Project -19012 Leachate Aeration (490-712) 28,000.00 28,000.00 32,464.00 (4,464.00) Project- 1901.3 Junk Car Removal (415-538 25;20090'_ 29,`lOEI.(1i}• -19,_9.1_2.86 5,2,87.10 Project - 19015 Aerial Imagery (415-1 40,000.00 40,000.00 0.00 40,000.00 I? . - 20001 Project - 20003 Projett - 200044 PKIMC New F.uei Yana (6195=5371 PKIMC Retaining Wall (495.537) _ ~� KFRC Exterior 1.426, 8051 230,000'00 235,000 00 100,000.(10 280,000.00 235,000.00 10acg.00 224,8$8.34 ^^ 223,246,94 58;4$x1.76 81651.66 11,753.06 41,598.24 Prniert .21=r, Rnmu¢h RuildinQ Ahatement/ Mechanical Llnerades 1469-6141 100.000 OD 100.000.00 66.791.26 33.208.74 Pra eat - 20006 FKIME Structural Analh%is & ProjectAdt Develnpment (495=537.1 f 50.0001.00' 5D,Q00-80 0,356.05 7;849.95 Project - 20007 KIBSD Auxiliary Gym Design (415-539) 60.000.00 50,793.50 59,099.99 (8,306.49) P-ro eat - 20008 NoFt# Star Element ry Sidi {915 539) 502,039.00 202)619.32 371,468,37_ [258,549.051 Project - 20009 Salonie Creek Culvert Replacement Project (455-550) 100,000.00 100,000.00 76,442.89 23,557.11 project- 2OOkO Project- 20021 Rrojeat . 20024_Ehiniak KIB58'Aud;torium Ugoraible ReimbursaBle (415-539( _ T Tsunami Siren Upgrades - 2020 (455-550) Water System (455-550) 27,00690 530,742.00 75,01)1.00 'O.Bb 530,742.00 75,000. DO 2.4,649.26 519,965.04 13;W.39 _ (24,647,26) 10,776.96 61,102.61 Project- 21000 PKIMC Fire Alarm Replacement & Upgrade (497-567) 726,000.00 726,000.00 78,260.00 647,740.DO Project- 22007. KFRC I=ume 8gods (428-805) 320,000.00 120,000100 18,001.69 101,998.31 Project -21002 Saltery Cove Trait System Access & Improvement Project (432-140) 0.00 0.00 25,540 00 (25,540.00) Pipjeot-121004. SargentCreek"rk U grades (252-20) 0.00 0,00 0.00 0.00 Project - 21005 Emergency Boro Bldg. Bailer Repair (415-5681 0.00 0.00 0.00 Rra ect • 21006 Assembly MeetEng Relocation ( 10(1.100) _ 0.00 0.00 — 0.00 0 oo • 1of1 DATE: 2/17/2021 AGENDA ITEM #2.a. KODIAKISL"D BOROUGH Engineering & Facilities Department MEMORANDUM TO: Mayor William Roberts, Kodiak Island Borough Assembly, Manager Powers FROM: David Conrad, E/F Director RE: Projected 2022 Projects - KIB Facilities Borough Building, Borough Maintenance Building - Boileri Generator Abatement Project - Est- 1 to 1.5 million - 95% Drawings, specifications and estimate pending. Cost will vary depending on decisions associated with project scope. Electric and fuel boiler. generator, abatement as required. Spring 2021 bidding possible. PKIMC - OFire Alarms "Fire Dampers - 65°o design completed. Pending request to continue to 1000/0 design, bid documents and professional estimate. Awaiting further discussion with PKIMC. Retaining Wall - 100° o Design and Bid Documents - Estimate 1.2 million Vertical Expansion - Conceptual Renderings Completed - Waiting for further discussion with PKIMC staff. Fuel Oil Spill! Soil Remediation - Soils are in containment. Waiting for weather to begin tilling and fertilization. Current cost $173,795.00. Ongoing remediation - Remediated soils will require removal and transportation to final location. Long Term Care - Fuel Piping Replacement - 100% documents completed. Bidding scheduled for F&:Mar 2021, Fuel Oil Spill i Soil Remediation - Soils are in containment. Waiting for weather to begin tilling and fertilization. Current cost $221,848.00. Ongoing remediation - Remediated soils will require removal and transportation to final location. Pagel of 3 Page 113 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Baler — Shot Rock Development — To be pursued in current fiscal year or FY22. Shot rock development project has not been conducted since Lateral Expansion Project began in 2012. Shot rock development is required for cover materials and creation of space for Construction and Demolition internment. Site Development — Possible shot rock and creation of level land area for future use. Discussions with Ak DOT Right of Way appears to be promising. Asbestos Cell Expansion •- The current designated asbestos cell is becoming full. KIB has obtained permission to expand the asbestos cell from ADEC Solid Waste. New fencing and repair of existing fencing will be required. Project to be developed. Leachate Treatment Plant — Clarifier / Softener -- This project is in the planning stages. Preliminary estimate is 1.4 to 1.725 million. 35% design has been completed. Design process is ongoing. Project will not be bid until final approval from ADEC. Anticipate requesting low interest loans through ADEC Loan program. Project could bid in FY22. KFRC — Exterior Siding /Roofing Replacement — 65% design completed. Estimate 1.5 million. Project could be bid during the current fiscal year or during FY22. Fume Hood Exhaust — Project bid in February 2021. Only one bid received and exceeds cost estimate. Currently negotiating with sole bidder. Wastewater Decontamination / Sterilization — Currently collaborating with NOAA / NMFS to collect required information for the application of a ADEC APDES permit (discharge permit). The permit requirements and requirements for the ADF&G captive animal permit will dictate the extent of modification of the existing equipment or installation of new equipment required to satisfy the permits. No estimated cost currently is available. Salonie Creek Road — Anticipate applying for ADF&G Anadromous Stream permit within the next 30 days. Design package is ready for bidding. Will provide the bid package to ADF&G for review and concurrence prior to bidding this work. Anticipate S 125,000 estimated cost. North Star Elementary — Exterior Siding, Window and Door Replacement - Design is currently underway. Anticipate revised estimate within 30 days. Upon review and approval of plans and specifications, request a review by AK DEED and permission to transfer remaining funds from bonds to the project. Project likely to proceed in FY22. Chiniak School— Page 2 of 3 Page 114 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. New well — Existing well is contaminated by surface water. Preliminary planning to drill new well in summer 2021. Peterson Elementary — Roof Replacement — Existing roof has history of leaks. Planning for roof replacement project to begin in FY21. Preliminary planning will increase possibility of securing DEED funding. If there are questions or you require additional information, please contact me at your convenience. Page 3 of 3 Page 115 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. 5. The Borough shall adopt an ordinance that requires the identification of lot corners in the field prior to commencement of construction. 6. Insurance A. The City shall provide liability insurance. Upon request the City shall provide the Borough with evidence of the insurance coverage in force. If the Borough should conclude that the insurance coverage obtained by the City is inadequate to protect its interest, the Borough shall give the City written notice of its concerns and shall request that the insurance coverage maintained by the city be broadened or increased in certain particulars. B. Any liability insurance policy obtained by either the City or the Borough shall contain a waiver of all subrogation claims against the other party. C. The Borough agrees to indemnify and hold the City harmless from any and all uninsured claims or damages arising out of actions or omissions of the staff of the building inspection program which are associated primarily with implementation of this agreement with respect to property lying outside of the City and the City agrees to indemnify and hold harmless the Borough from any and all uninsured claims or damages arising out of actions or omissions of the staff of the building inspection program which are associated primarily with implementation of this agreement with respect to property lying within the City. 7. The Borough and the City shall separately assume any legal costs associated with building inspection program enforcement within their respective jurisdictions 8 It is the responsibility of the building inspection program staff to initiate Borough and City building and related code updates Alt Borough and City code revisions that may affect the building inspection program shall be provided to the building official for review and comment. 9. Standard Plans -The City and the Borough will jointly develop and pay for engineering designs for small residential construction projects that are similar in nature that cannot be built prescriptively under the building code. Total annual cost shall not exceed $15,000 annually, to be split evenly between the parties. The Managers will work together to determine the plans to be developed. 10. This agreement may be terminated by either party upon ninety (90) days advance written notice to the other party. Term of Agreement This agreeme t shall re ain in effect from the date of signing until lune 30, 20Z3. Dated this -r-41 day of�Q✓. 2018 KODIAK ISLAND BOROUGH CITY OF KODIAK D So ,f Michael Po ers, Borough M ager enge, City Manager A EST: Q _,A ` Nova Javier, B'a'gdgq Clerk Marlar, City Clerk` ` q<ASKA`1 :3 - l Page 3 of 67 Page 116 of 357 FY2022 Borough Budget C AGENDA ITEM #2.a. end 100 j�2 6. In eases when there are violations of both the zoning and building codes, the Community Development Department and Building Inspection Program staff shall engage in joint signatures on violation letters and joint site inspections. Page 5 of 6 Page 117 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. F00' , 10D - H __ F IO11-b5 MEMORANDUM OF AGREEMENT Between KODIAK ISLAND BOROUGH and the CITY OF KODIAK for BUILDING INSPECTION PROGRAM On April 15, 1988, the Kodiak Island Borough and the City of Kodiak established a single program for the inspection of buildings within the jurisdiction of both governments. This memorandum of agreement (MOA) reestablishes the parameters of the shared building inspection program that serves the residents of both jurisdictions. Objectives 1. To provide for a single building inspection program for the City of Kodiak and the Kodiak Island Borough. 2. To ensure a consistent application of building regulations in the City of Kodiak and the Kodiak Island Borough. 3 To reduce the total cost of building inspection services in the Kodiak Island Borough and the City of Kodiak. 4. To provide an economical, efficient, and effective building inspection program for residents of the Kodiak Island Borough and the City of Kodiak. Points of Agreement 1. The Kodiak Island Borough (hereinafter "Borough") hereby contracts with the City of Kodiak (hereinafter "City") for building inspection services. Personnel aspects of the program are the responsibility of the City, and the building official and deputy building official shall be employees of the City. A. This service will include the following: (1) a full-time building official; (2) a full-time deputy building official; (3) typical functions associated with an operational building inspection program, (4) administration and enforcement of Borough Code Title 15, Buildings and Construction, including issuing permits, checking plans, performing field inspections, maintaining records of each permit, and maintaining statistical records. (5) records will be kept on each building permit and will include at a minimum, the following applicable information: building permit applications, approved plans and specifications; the as -built site plan; compaction report on engineered fills; and inspection reports an all inspections performed; and (61 issuance of a certificate of occupancy and/or final inspection report when construction, for which a permit was issued, is completed. The borough assessor shall be provided with a copy of all certificates of occupancy and/or final inspection reports an a monthly basis. B. The Borough will supply the office space for building inspection program. Page 1 of 6 FY2022 Borough Budget Page 118 of 357 I-V n J North Star PTA OlNcem frOgt K-Mllemonoe, 486.5521 MFrltslteM-MOWN 101wetth,486-6261; 722 Mill Bay Road ASN41. ft 416-6664 Kodiak, Alaska 99615 Sserotfts-Undo Nlrne11110e1H 436.8322, RschoelNelson, 436-1315 Trsssufr-Pe16Y TONG, 466-3311 December 5, 2007 r � Il� � D EC 2'J`11 BC's F;: t I:T�ICE Dear Borough Assembly Members, Borough Mayor and Borough Manager, AGENDA ITEM #2.a. IDU - 10,0 _iNn BOROUGH 5 ovmcr �. W. � �I.oR IiTHER At the November 29t1i work session, safe access for the students of North Star Clementar) School was a topic of discussion. Separated pathways and lighting were noted as key needs for the roads approaching the school. Specific lighting needs were identified along with electricity costs to operate the lights. The additional lighting proposed resolves the lighting problem on the roads connecting to North Star School. It was suggested that as a temporary solution, the Borough could utilize excess non-profit funding transferred to the North Star PTA to pay for the operation of the street lights for this year. The North Star Elementary PTA is a 501 (c) (3) non-profit entity, with a Tax Identification Number of 92-0156593. We are requesting that the Borough provide funding this year to the North Star PTA to cover the costs of electricity for the proposed street lights. We «ant to emphasize that the North Star PTA payment for operation of street lights with funding from the Borough is an interim solution for this fiscal year ending June 30, 2008. It is our understanding that alternative options for permanent funding for the operation of the street lights will be pursued by the Borough. We appreciate the work you are doing in addressing the lighting issues on the roads that approach North Star Elementary School. Putting up street lights is a step in the right direction towards providing safe access and separated pathwaNs for students en route to school. Sincerely, North Star PTA inn - ICl-- Page 119 of 357 FY2022 Borough Budget N O N N 000 0 C Q CQ CD CD N 0 0 W 0 Kodiak Island Borough Local Funding Support to School District FY2O12 through FY2O22 card ttd2m FY2012. FY2013 FY2014 FY2015 ET2016 FY2017 FY2016 41019 E12020 FY2021 2022 Budget Local Borough Support pirect Annual Appropriation to the School District 18 5 10,250.350 S 10,250,350 S 10,649,720 $ 10,905,600 5 10,905,600 S 10,277,500 S 9,377,500 S 9,377,500 S 8,822.429 S 9,390,089 $ 11090,089 � nt ImHrest Bond Principal, Interest, Issuance & Arbitrage Costs 3 3.438,542 S 3,486,167 S 5,098,782 $ 5,766,197 S 6,566,572 $ 7,162,883 S 7,787,302 $ 7,838,317 $ 7.737,577 S 7,7fi7,577 $ 7,854,807 Less nondocal sources. State Debt Se- Reimbursements $ 2,088,739 S 2.267,279 S 3,347,517 $ 3,985,090 S 4,304,877 S 1.940,763 $ 4,898,040 S 5,226,069 S 2,552,219 S S 2730,063 State Moloy Vehicle Registration Tax Revenue 't' S 286,632 $ 259,252 S 253,230 S 262,175 S 253,112 S 235,177 S 237,695 S 220,392 S 215,538 $ 84,733 $ 200.000 Total $ 1,063.171 S 959,636 $ 1.498,035 $ 1,618,947 5 2,008,583 S 10116.943 S 7.651,367 $ 2,391,856 $ 4,969,820 S 7,682,844 $ 4924744 Per Student Support lusale tae DEED Foullaatlon Fannin, lots hi o+Olzn V2o Borough direct support per student $ 4.072 $ 4,079 $ 4,289 $ 4.462 $ 4,506 $ 4.288 $ 3,935 $ 4,072 $ 31918 5 4,658 Borough indirect support per student S 422 S 3a2 S 603 S 662 $ 830 S 1.288 S 1,113 S 1,039 $ 2.207 $ 3,811 Total $ 4,495 S 4,461 5 4,892 S 5,125 S 5,316 5 5,575 S 5,048 S 5,110 S 6,124 S 8,469 $ DEED Average Daily Membership In 2.% 17 7j5'3 k.483 2,444 2,420 2,397 2,383 2,303 2,252 2,016 NWA -W- KIBSDStateTuitionRateReport1-1xmAvdla6le No1Ar.Uhl. NetA.aaable $ 5,575 $ 6590 5 6,114 S 6,942 $ 7,479 MtAvorloble NotAv4n61e DEED Foundation Reports (Finasunieastwted) (Projected) Required Min mum Local Effort $ 4,40,423 5 3.652,381 S 3,506.666 S 4,016,219 S 4,273,074 S 4,193.230 $ 4,117,174 S 4,255,475 $ 4,340,404 S 4,492,198 $ 4,779,485 Maximum local Contritwuon 5 11,095,11E $ 10,494,461 $ 1u.1;I,Ull $ 11,425,416 $ 11,566,086 $ 11.595,148 $ 1I,558,738 $ 11,674,749 S 12,015,395 $ 12,226,547 $ 12,040,049 % of Maamum Local Contribution 92,39% 9777% 99 03% 95.45% 94.29% 68.64% 8113% 80.32% 73.43% 76.80% 92 11% 'sl Appropriation authorized by annual resdutlon m Required by ordinance 87.35 to be used to support schools - FY20 a change was made to allocate the revenue to the Debt Service Fund '"DEED (Department of Education & Carly Devehspment) Foundation Reporting -Average Daily Membership 141 Independent Auditor's Annual Report 151 OrryiriA Appropriation was $10,455,244. School distinct returned $1,632,81510 help defray GovenroYs Veto to School Bond Debt Reimbursements J` AGENDA ITEM #2.a. Alaska Department of Education & Early Development �70 n a 2 0 1 FY2022 Foundation Formula PROJECTION Prepared by School Finance It .20 2020 19 51.99% Bering Strait 41,892,189 39,611 Eligible 100.00% Eligible Federal 31,862,913 113,031 31,975,944 Bristol Bay 1,857,928 861,445 Federal 48.45% impact All) " Impact 986,598 5,013 FY2022 Chatham 3,518,743 Minimum Impact Aid Impact AID % * 90% = 3,440,782 9,494 PROJECTE Chugach S5,930 Basic Required Total prior to AID Deductible Impact 4,527,883 Quality D Total State School District Need Local Effort applying % Percent AID State AID Schools Entitlement Alaska Gateway 8,965,567 955,580 330,089 100.00% 297,080 8,668,487 24,190 8,692,677 Aleutian Region 1,3_40,417 - 16,644 100.00% 14,980 1,325,437 3,617 1,329,054 Aleutians East 5,881,967 474,971 1,605,939 41.97% 606,611 4,800,385 15,870 4,816,255 19 51.99% Bering Strait 41,892,189 39,611 11,143,640 100.00% 10,029,276 31,862,913 113,031 31,975,944 Bristol Bay 1,857,928 861,445 22,670 48.45% 9,885 986,598 5,013 991,611 Chatham 3,518,743 - 86,623 100.00% 77,961 3,440,782 9,494 3,450,276 Chugach 4,563,254 78.041 39,301 100.00% 35,371 4,527,883 12,312 4,540,195 Copper River 6,776,626 - 342,340 100.00% 308,106 6,468,520 18,284 6,486,804 Cordova 5,121,148 955,580 29,842 50.37% 13,528 4,152,040 13,818 4,165,858 Craig 6,261,665 437,347 511,059 57.16% 262,909 5,561,409 16,895 5,578,304 Delta/Greely 10,235,536 176,468 291,850 MOM% 262,665 9,972,871 27,617 10,000,488 Denali 8,632,835 1,020,174 3,168 36.45% 1,039 7,611,622 23,293 7,634,915 Dillingham_ _ _ 6,713,234 738,504 426,420 53.32% 204,630 5,770,100 18,113 5,788,213 Fairbanks 141,499,703 31,864,300 13,294,369 64.70% 7,741,311 101,894,092 381,787 102,275,879 Galena 30,384,786 87,106 146,283 11.64% 15,325 30,282,355 81,983 30,364,338 Haines 3,655,074 1,215,566 11,551,541 75.03% - 2,439,508 9,862 2,449,370 Hoonah 2,753,121 214.560 43.830/. - 2.538,561 7,428 2,545.989 _Hydaburg 2,037_.1_92 39,611 5,973 29.54% - 1.997,581 5,497 2.003,078 Iditarod Area 6,307,919 - 481,397 100.00% 433,257 5.874,662 17,020 5,891,682 Juneau 50,559,180 15.516,490 14,935 57.71% 4.809 35.042.690 136.416 35,179,106 Kakc 2,486,449 78.041 270,997 49.39% 120,461 2.287,947 6,709 2.294.656 Kashunamiut 6,031,344 2,313,849 100.00% 2,082,464 3,948,880 16,273 3,965.153 Kenai Peninsula 100,923,915 29,805,313 - 59,04% - 71,118,602 272.307 71,390,909 Ketchikan Gateway 30,558,595 5,168,904 1,000,403 47.27% 900,363 25,389,691 82,452 25,472,143 Klawock 2,415,882 176,468 602,671 80.03% 434,086 1,805,328 6,518 1,811,846 Kodiak Island 31,482,726 4,779,485 2,473,968 50.70% 1,128,872 25,574,369 84,945 25,659,314 Kus uk 8,899,744 2,695,131 100.00% 2,425,618 6,474,126 24,013 6,498,139 Lake & Peninsula 9,608,913 419,990 566,104 19.78% 100,778 9,088,145 25,926 9,114,071 Lower Kuskokwim 80,141,282 17,838,974 100.00% 16,055,077 64,086,205 216,233 64,302,438 Lower Yukon 43,829,460 - 11,551,541 100.00% 10,396387 33,433,073 118,258 33,551,331 Mat -Su 205,093,023 34,548,940 54.93%4 170,544,083 553,371 171,097,454 Nenana 10,876,925 83,477 - 75.83% 10,793,448 29,348 10,822,796 Nome 9,947,931 1,159,291 48,591 35.02% 15.315 8,773,325 26,841 8,800.166 North Sloe 37,740,773 16,780,382 4,960,740 40.31% 1,799,707 19,160,684 101,830 19,262,514 Northwest Arctic 41,827,729 2,025,935 4,804,603 40.36% 1,745,224 38,056,570 112,857 38,169,427 Pelican 499,543 42,546 100.00% - 456,997 1,348 458,345 Petersburg 7,096,016 1,373,917 73.64% - 5,722,099 19,146 5,741,245 Pribilof 1,403,631 643,950 100.00% 579,555 824,076 3,787 827,863 Saint Mary's 3.634,616 74.386 39.69% 3,560,230 9,807 3,570.037 Sitka 15,578,229 4,171,490 49,315 58.64% 26,026 11,380,713 42,032 11.422,745 Skagway 2,192,914 850,131 52.71% - 1,342.783 5.917 1,348,700 Southeast Island 4,705,040 - 100.00%4 4,705.040 12,695 4,717,735 Southwest Region 14,719,980 - 3,839,167 100.00% 3.455,250 11,264,730 39,717 11.304.447 Tanana 969,852 36,645 9,026 75.84% 6,161 927,046 2,617 929,663 Valdez 9,020,538 4,079,256 5,973 45.77% 2,460 4,938,822 24339 4,963,161 Wrangell_ _ _ 4,217,179 705,883 704 100.00% 634 3,510,662 11,379 3.522,041 Yakutat 1,521,401 223.424 14,935 35.78% 4.809 1293,168 4,105 1,297,273 Yukon Flats 6,379,672 1,526,430 100.00% 1,373,787 5,005,885 17,213 5,023,098 Yukon/Koyukuk 23,748,642 1:235,666 100.004/4 1,112,099 22,636,543 64,077 22,700,620 Yu iit 10,406,676 3,625235 100.004/4 3262.712 7,143,964 28,079 7,172.043 Mt. Ed ecumbe 4,308,679 1,000,403 100,00% 900,363 3,408.316 11,625 3,419,941 TOTALS: 1.533,409 824 274,384,2102 103 642,272 74,924 066 1 184 101556 4.137.364 1.214 266 220 NOTE: FY22 Projected Total State Entitlement includes Mililary/Other costs at $26.027,300 in the Totals row Page[ of4 Page 121 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Alaska Department of Education & Early Development _ FY2022 Foundation Formula PROJECTION - Additional Local Contribution] Prepared by School Finance 11 /20/2020 Additional Local Addt'1Soutslde Additional Local MAXIMUM .002 Malls of QualltySchools formula distributed Contribution LOCAL: Required FY2022 Proj. Basic Current Full (516: Adjusted based on AS [Greater or.o02 or plus additional Local School District Need Value ADNI) 14.17.41((b)l 23% subtotal] Contribution Alaska Gateway 8,965,567 24,190 Aleutian Region 1,340,417 3,617 - Aleutians East 5,881,967 358,468 15,870 15,870 1,356,503 1,831,474 Anchorage 440,553,280 84,743,550 1,188,677 1,188,677 101,600,650 213,885,854 Annette Island 5,777,599 - 15,589 - - Bering Strait 41,892,189 - 113,031 - - Bristol Buy 1,857,928 940,649 5,013 - 5,013 940,649 1,802,094 Chatham 3,518,743 - 9,494 - - Chugach 4,563,254 12,312 - Copper River 6,776,626 _-_ 18,284 - - - Cordova 5,121,148 721,192 13,818 13,818 1,181,042 1,136,622 Craig 6,261,665 330,073 16,895 16,895 1,444,069 1,881,416_ Delta/Gre_ely 10,235,536 - 27,617 - - Denali 8,632,835 769,942 _ 23,293 23,293 1,990,909 3,011,083 Dillingham 6,713,234 557,362 18.113 18,113 1.548,210 2,286,714 Fairbanks 141,499,703 24,048,528 381,787 381,787 32,632,743 64,497,043 Galena 30.384,786 65,740 81,983 81,983 7,007,357 7,094,463 Haines 3.655,074 917.408 9.862 9.862 917.408 2,132,974 Hoonah 2.753,121 161,932 7,428 7,428 634.926 849,486 Hydaburg 2,037,192 29,895 5,497 5,497 469,818 509,429 Idttarod Arca 6.307.919 - 17,020 - Juneeau 50,559,180 11.710,558 136.416 136,416 11,710,558 27,227,048 Kake 2,486,449 58,899 6.709 6.709 573,426 651,467 Kashunamiut 6,031,344 16.273 - - - Kenai Peninsula 100,923,915 22,494,576 272,307 272,307 23.275,131 53,080,444 Ketchikan Gateway 30,558,595 3,901,060 82,452 82,452 7,047,441 12,216,345 Klawock 2,415,882 133,183 6,518 6,518 557,152 733,620 Kodiak Island 31.482,726 3,607,158 84,945 84,945 7,260,564 12,040,049 Kuspuk 8,899,744 - 24,013 - - Lake & Peninsula 9,608,913 316,974 25,926 25,926 2,216,013 2,636,003 Lower Kuskokwim 80,141,282 - 216,233 - Lower Yukon 43,829,460 - 118,258 - - - Mat -Su 205,093,023 26,074,671 553,371 553,371 47,298,671 81,847,611 Nenana 10,876.925 63,002 29,348 29,348 2,508,443 2,591,920 Nome 9,947,931 874,936 26,841 26,841 2,294,198 3,453,489 Notch Slope 37,740,773 45,531,722 101,830 101,830 45,531,722 62,312,104 Northwest Arctic 41,827,729 1.529,008 112,857 112,857 9,646,335 11,672,270 Pelican 499,543 32,110 1,348 1,348 115.205 157,751 Petersburg 7,096,016 1,036,918 19,146 19,146 1,636,487 3,010,404 Pribilof 1,403,631 - 3,787 - - Saint Mary's 3,634,616 56,141 9,807 9,807 838,217 912,603 Sitka 15,578,229 3,148,294 42,032 42,032 3.592,660 7,764,150 Skagway 2,192,9]4 1,022,367 5,917 5,917 1,022,367 1,872,498 Southeast Island 4,705,040 - 12,695 - Southwest Region 14,719,980 - 39,717 - - - Tanana 969,852 27,656 2,617 2,617 223,668 - 260,313 Unalaska 5,853,562 1.576,936 15,794 15,794 1,576,936 3,666,376 Valdez 9,020.538 4,917,455 24,339 24,339 4.917,455 8,996,711 Wrangell 4,217,179 532,742 11,379 11.379 972,568 1,678,451 Yakutat 1,521,401 168.622 4.105 4,105 350,866 574,290 Yukon Flats 6.379,672 - 17,213 Yukon/Koyukuk 23.748.642 64,077 Yupiit 10,406,676 28,079 Mt. Ed ecumbe 4,308,679 11,625 - - TOTALS: 1,533,409,824 242,459,727 4,137,364 3,344,240 326,890,367 601,274,569 Page 122 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Alaska Department of Education & Early Development FY202t Foundation Formula- OASIS Update Prepared by School Finance 12/18/2020 Eligible Eligible Federal Federal Impact AID * Impact Minimum Impact Aid Impact AID % 190% = F1'2021 Total School District 55,930 Basic Need Required Local Effort Total prior to applying % AID Percent Deductible Impact AID Stale AID Quality Schools State Entitlement Alaska Gateway 9,187,290 DeltalGreely 356,572 100.00% 320,915 8,866,375 24,789 8,891,164 Aleutian Region 1,417,507 20,185 100.00% 18,167 1,399,340 3,825 1,403,165 Aleutians East 5,920,334 518,791 1,761,726 45.84% 726,818 4,674,725 15,974 4,690,699 Anchorage _ 436,473,203 108,008,941 14,709,937 50,01% 6,620,796 321,843,466 1,177,668 323,021,134 Annette Island 6,188,726 105,483,037 1,722,950 100.00% 1,550,655 4,638,071 16,698 4,654,769 Bering Strait 42,295,369 21,991 12,399,481 100.00% 11,159,533 31,135,836 114,119 31,249,955 Bristol Bay 1,962,296 969,279 63,309 54.52% 31,064 961,953 5,295 967,248 Chatham 3,340,843 16,409 101,313 100.00% 91,182 3,249,661 9,014 3,258,675 Chugach 4,961,512 511,089 4,041 100.00% 3,637 4,957,875 13,387 4,971,262 Copper RivEr 7,007,659 - 372,637 100,00% 335,373 6,672,286 18,908 6,691,194 TOTALS: 1.574,603,810 262,432,837 117,874,020 83,319,971 1,228,851,002 422482512 1.2 NOTE: FY21 Total State Entitlement includes Military/Other casts at S26,027,300 to the Total row, Pchcan's funding floor is included in the State Entitlement Page 1 of4 Page 123 of 357 FY2022 Borough Budget Craig 7,131,537 456,422 558,668 59.65% 299,921 6,375,194 19,242 6,394,436 DeltalGreely 10,254,393 - 311,927 100.00% 280,734 9,973,659 27,668 10,001,327 Denali 9,127,219 963,260 3,772 34.41% -- 1,168 8,162,791 24,627 8,187,418 Dillingham 6,934,898 767,188 482,191 55.39% 240,377 5,927,333 18,711 5,946,044 Fairbanks 146,502,429 30,283,537 19,399,460 61.49% 10,735,855 105,483,037 395,285 105,878,322 Galena 51,337,374 97,845 186,805 13.08% 21,991 51,217,538 138,516 51,356,054 Haines 4,198,499 1,154,820 71.29% - 3,043,679 11,328 3,055,007 Hoonah 2,852,686 215,319 16,409 43.99% 6,496 2,630,872 7.697 2,638.569 Hydaburg 2,504,298 511,089 37.36% - 2,454 209 6,757 2,460,966 Iditarod Arra 6,372,378 516,635 100.00% 464,972 5,907,406 17,194 5.924,600 Juneau 51.957.948 14.916,199 55.48% - 37,041.749 140.190 37.181,939 Kake 1234.958 92,301 299.592 58.42% 157,519 1.985.134 6,030 1,991,164 Kashunamiut 6,098.649 - 2,313,849 100.00% 3,1182,464 4,016,185 16,455 4,032,640 Kenai Peninsula 104,428,190 28,329,664 56.12% 76,098,526 281,762 76,380,288 Ketchikan Gateway 31,495,713 4,915,414 - 44.95% 26,580,299 84,980 26,665,279 Klawock 2,658,478 180,024 664,159 81.64% 487,997 1,990,457 7,173 1,997,630 Kodiak island 33,537,115 4,492,198 2,720,734 47.65% 1,166,787 27,878,130 90,488 27,968,618 Kus uk 8,666,161 - 2,934,557 100.00% 2,641,101 6,025,060 23,383 6,048,443 Lake & Peninsula 9,747,615 458,226 645,053 21.58% 125,282 9,164,107 26,300 9,190,407 Lower Kuskokwim 80,351,263 -19,637,317 100.00% 17,673,585 62,677,678 216,799 62,894,477 Lower Yukon 43,741,518 - 12,660,010 100.00% 11,394,009 32,347,509 118,021 32,465,530 Mat -Su 206,050,718 32,944,658 - 52,38% - 173,106,060 555,955 173,662,015 Nenana 11,773,481 81,065 73.64% 11,692,416 31,767 11,724,183 Nome 10,354,670 1,241,891 60,833 37.52% 20,542 9,092,237 27,938 9,120,175 North Sloe 36,287,212 16,139,142 5,487,306 38.77% 1,914,686 18,233,384 97,908 18,331,292 Northwest Arctic 41,729,351 2,014,033 5,391,697 40.12% 1,946,834 37,768,484 112,592 37,881,076 Pelican 499,543 37,094 98.67% - 462,449 1,348 502,158 Petersburg 7,304,989 1,178,855 63.19% - 6,126,134 19,710 6,145,844 Pribilof 1,429,130 - 697,999 100.00% 628,199 800,931 3,856 804,787 Saint Mary's 3,751,555 88,003 46.96% 3,663,552 10,122 3,673,674 Sitka 16,114,182 3,448,307 55,510 48.47% 24,215 12,641,660 43,478 12,685,138 Skagway 2,223,216 793,905 49.22% - 1,429,311 5,999 1,435.310 Southeast Island 4,325,757 100,00% - 4,325,757 11,672 4,337,429 Southwest Region 13,986,261 4,234,986 100.00% 3.811,487 10,174,774 37,737 10,212,511 Tanana 837,790 39,547 10,024 81.84% 7,383 790,860 2,260 793,120 Unalaska 5,593,828 1,886,365 10,545 57.40% 5,448 3,702,015 15,093 3,717,108 Valdez 9,392,053 3,993,757 6,917 44.81% 2,790 5,395,506 25,341 5,420,847 Wrangell 3,876.975 _ 583,830 913 90.58% 744 3.292,401 10,461 3,302,862 Yakutat 1,582,717 215,360 16,795 34.49% 5.213 1,362,144 4,270 1,366,414 Yukon Flats 6,556,979 - 1,688,578 100.00% 1,519,720 5,037,259 17,692 5,054,951 Yukon/Koyukuk 30,779,902 1,348,552 100.00% 1,213,697 29,56_6,205 83,049 29,649,254 Yunsit 10.260.738 3.959.856 100.00% �3S63-970 6.696.R6R 27.685 6.724.551 TOTALS: 1.574,603,810 262,432,837 117,874,020 83,319,971 1,228,851,002 422482512 1.2 NOTE: FY21 Total State Entitlement includes Military/Other casts at S26,027,300 to the Total row, Pchcan's funding floor is included in the State Entitlement Page 1 of4 Page 123 of 357 FY2022 Borough Budget Alaska Department of Education & Early Development FY2021 Foundation Formula - OASIS Update - Average Daily Membership Prepared by School Finance 1 2/1 81202 0 AGENDA ITEM #2.a. �u0n('�21..,l - ool District FY2021 Average Daily Membership (ADNI) FY2021 Corresp, AD31 FY2021 Total ADM Before School Size School Size Adjust !fold ADM; 1111 Dislrir Harmless Included t Cost Adjusted ror (1111) where eliah. Factor Cost Factor Special Needs Factor 1.20 Career & Technical Ed Factor 1.015 Adjust for Students+ SPED intensive 1 SPED Intensive Special Intensive ' 13.00 Education District Correspon deuce @ 90% aka Gateway 332.90 62.80 395.70 594.78 594.78 1,594 948.08 1,137.70 1,154.77 26 338 1,492.77 5652 Aleutian Region 24,95 24.95 79.20 79.20 1.939 153.57 184.28 187.04 4 52 239.04 Aleupans East 206.25 206.25 379.53 379.53 1.991 755.64 906.77 920.37 6 78 998.37 _ Anchorage 38,505.94 2,814.00 41.319.94 44,058.10 48,222.21 1.000 48,222.21 57,866.65 58,734.65 949 12,337 71 071.65 2,53260 Annettelsland 313.40 313.40 448.94 448.94 1.338 6100.68 720.82 731.63 24 312 1,043.63 ee&F st nit 1.742.15 - 1,742.15 2,802.66 2,802.66 1.998 5,599.71 6,719.65 6,820.44 24 312 7,132.44 Rdaol Bay 95.33 16.00 111.33 148.67 168.59 1.478 249.18 299.02 x303.51 1 13 316.51 1440 Cbatham 139.50 1.00 140.50 249.55 259.16 1.576 408.44 490.13 497.48 5 65 562.48 0.90 Chugach 80.85 567.55 648.40 164.58 164.58 IA96 246.21 295.45 299.88 2 26 325.88 510.80 CoMer River 268.53 141.55 410.08 444.54 495.56 1.316 652.16 782.59 794.33 20 260 1,054.33 127.40 Corday 262.30 26.38 288.68 388.32 438.58 1.234 541.21 649.45 659.19 10 130 789.19 23.74 Craig 207.81 668.51 876.32 319.12 356.02 1.206 429.36 515.23 522.96 6 78 600.96 601.66 Delu/Orecl• 533.67 239.64 773.31 753.22 898.13 1.241 1.1I4.58 1,337.50 1,357.56 12 156 1,513.56 215.68 Denali 163.70 1,032.55 1,196.25 299.98 351.86 1.332 468.68 562.42 570.86 3 39 609.86 929.30 Dillinghm 410.60 410.60 555.65 578.53 1.346 778.70 934.44 948.46 t7 221 1,169.46 Fairbanks 10,338.20 933.10 11,271.30 12,662.86 14.551,60 1.070 15,570.21 18,684.25 18,964.51 377 4,901 23,865.51 839.79 Galena 141.50 8,923.01 9,064.51 230.53 354.45 1.391 493.04 591.65 600.52 2 26 626.52 8,030.71 Haim 201.40 63.10 264.50 310.98 365.51 1.200 438.61 526.33 534.22 9 Ill 651.22 56.79 Itoonah 128.89 128.89 213.65 213.65 1.399 298,90 358,68 364.06 9 117 481.06 llydaburg 6790 9670 164.60 11227 126.25 1.504 189.88 227.86 231.28 8 104 335.28 87.03 Id,urod Arca 168.25 13683 305.08 348.00 348.00 1.846 64241 770.89 782.45 13 169 951.45 123.15 Juneau 3.612.70 408 80 4.021 50 4,419.78 5,151.95 1.145 5.89898 7.078.78 7.184.96 93 1,209 8.393.96 367.92 Kakc 92.14 92.14 144.62 168.19 1.459 245.39 294.47 298.89 6 78 376.89 Kashunarntut 306.85 - 306.85 442.43 442,43 1.619 71629 859.55 872.44 12 156 1,028.44 Kenai Prntnsula 6.012.16 1.74375 7.75591 8,138.48 9,47836 1.171 11.099.16 13,318.99 13.518.77 194 2,522 16,040.77 1.569,38 kctrhtkanGatcw 1.905.27 16862 2,073.89 2.381.17 2,58058 1.170 3.0 19.28 3.623.14 3.677.49 114 1,482 5,159.49 15176 Klawvck 116.50 116.50 195.79 208.92 1.302 272.01 326.41 331.31 9 117 44831 Kndtaklsland 2,015.58 23010 2.245.68 2,555.21 2,658.86 1.289 3.427.27 4.112.72 4,174.41 98 1.274 5,448.41 207,09 uk 35075 - 35075 630.40 630.40 1.734 1,093,11 1,311.73 1.331.41 t0 130 1,461.41 - z & Pcntnsul: 312.55 5.70 31825 647.94 647.94 1.994 1291,99 1,550,39 1,573.65 5 65 1,638.65 5.13 l.awer Kuskok n 4,008.75 4.008.75 5,957.92 5.957.92 1.663 9,908.02 11,889.62 12.067.96 114 1 A82 13,549.96 l.owcrYukon 2,029.69 - 2,029.69 2,978.92 2,978.92 1.861 5.543.77 6,652.52 6,752.31 48 624 7,376.31 Riat-Su 14,495.12 3.39000 17.885.12 17,180.66 18,864.36 1.070 20,184,87 24,221,84 24,585.17 547 7,111 31.696.17 3,051,00 Ncnana 115.00 1.68568 1.800.68 192.84 271.40 1.338 363.13 435.76 442.30 2 26 46830 1,517.11 Nomc 624.40 62,70 687.10 785.04 838.98 1.450 116.52 1,45982 1,481.72 16 208 1,689.72 5643 North Slope 1,941.95 - 1.941.95 2,680.00 _2,680.00 1.791 4,799,88 5.759.86 5,846.26 21 273 6,119.26 NonhweslArctic 1,92959 22.96 1.952.55 2,837.91 2,837.91 1.823 5.173.51 6208.21 6,301.33 55 715 7,016.33 20.66 Pelican 11,00 11.00 39.60 39.60 1.477 58.49 70.19 71.24 1 13 8424 retast,wg 425.99 425.99 613.11 650.00 1.244 808,60 97032 984.87 19 247 1.23187 Pribilof 52.00 6,00 58.00 88.58 95.45 1.691 161.41 19369 196.60 3 39 235.60 540 Saint lm ,s t92.85 19285 300.12 300.12 1.624 487.39 584.87 593.64 3 39 632.64 Sitkn 1,06588 77.83 1.143.71 1.35229 1,443.72 1.195 1.72525 2,070.30 2,101,35 42 546 2.647.35 70.05 skapal131,00 131.00 216.73 216.73 1.174 254,44 30533 309.91 5 65 37491 Swtheast Island 145.25 0.80 146.05 300.74 357.99 1.403 502.26 60271 611.75 9 117 72875 0.72 Southwest Repo 605.25 60525 1.022.53 1,022.53 1.685 1,722.96 2,067.55 2,098.56 20 260 2,358..56 Tanana 29.55 2955 55,07 58.97 1.786 105,32 126.38 128.28 1 13 14128 Unalaska 386.90 386.90 530.05 530.05 1.441 763.80 91656 930.31 1 13 94331 Valdca 541.50 111,30 65280 751.47 840.42 1.170 983.29 1,179.95 1,197.65 22 286 1,48365 100.17 Wrangell 178.80 - 178.80 282.28 398.67 1.159 46206 55447 562.79 7 91 653.79 Yakuty 71.40 25.00 96.40 117.49 126.99 1 412 179.31 215.17 218.40 2 26 244.40 22.50 Yukon Flats 19625 - 19625 351.84 398.76 2.116 843.78 1,01254 1,027.73 6 78 1,105.73 YukonlKa)vkuk 301.85 3.945,30 4,247.15 559.17 559.17 1.835 1,026.08 1,231.30 1.249.77 30 390 1,639.77 3.55077 Yupdt 498.90 - _498.90 793.53 793.53 1.723 1.367,25 1,64070 1.665.31 5 65 1,73031 Mt. Ed em nbe 372.15 - 372 15 444.59 484.75 1.195 579.28 695.14 705.57 705.57 TOTALS: 99 409.54 27 607.26 127.016.80 125353.43 136 .912-36 165 085.61 198 102.74 201 074.28 3,047 39,611 240 685.28 24.84636 I1 `OTE talcomc mums are still undcr mrew and subject to change •2of4 Page 124 of 357 FY2022 Borough Budget Alaska Department of Education & Early Development FY2021 Foundation Formula - OASIS Update - Required local Contribution Prepared by School Finance 12� 18.2020 Required Minimum FY20 prior year .00265 x2019 45% of PY Local Effort [Lesser School District 2019 Full Values Basic Need Full Value Basic Need of 00265 or 4540] Alaska Gateway 14,923.545 9,232,773 39,547 502,265 - Aleutian Region - 1,340,417 - -- 2,680,161 - Aleutians East 195,770,298 5,677,145 518,791 2,554,715 518,791 Anchorage 40,758,090,887 443,427,610 108,008,941 199,542,425 108,008,941 Annette Island 81268,037 5,190,648 - 721,322 - Bering Strait - 41,745,480 - - - Bristol Bay 4.46,600,753 2,153,954 1,183,492 969,279 969,279 Chatham - 3,520,226 - Chugach - 4,062,347 - Copper River 1116,261,3011 99 6,800,702 - 562 657,575 - Cordova 331,134,027 4,699,051 877,505 2,114,573 877,505 Craig 172,234,643 5,597,149 456,422 2,518,717 456,422 Dcha/Greel - 10,315,294 - - Denali 363,494,308 7,931,197 963,260 3,569,039 963,260 _Dillingham 289,504,895 6,931,933 767,188 3,119,370 767,188 Fairbanks 11,427,749,901 150,104,430 - 30,283,537 67,546,994 30,283,537 Galena 36,922,615 30,232,800 97,845 13,604,760 97,845 Haines 435,781.192 3,872.527 1,154,820 1.742,637 1,154,820 Hoonah 81,252.007 2,714.220 215,318 1,221,399 215,318 H daburg 18,901,623 1,837,173 50,089 826,728 50,089 Idttarod Area - 6,084,477 - - - Juneau 5,628,754,202 52.184,534 14,916.199 23,483,040 14,916,199 Kake 34,832,176 2.317,622 92.305 1,042,930 92,305 Kashunamiut - 5,525,040 - - Kenai Peninsula 10,690,439,310 106,276,452 28,329,664 47,824,403 28,329,664 Ketchikan Gateway 1,854,873,241 30,108,211 4,915,414 13,548,695 4,915,414 Klawock 67,933,467 2,930,962 180,024 1,318,933 180,024 Kodiak Island 1,695,168,901 32,644,947 4,492,198 14,690,226 4,492,198 Kuspuk 8,892,747 - - - Lake & Peninsula 172,915,580 9,716,364 458,226 4,372,364 458,226 Lower Kuskokwim - 80,443,593 - - Lower Yukon - 42,716,755 - - - Mat -Su 12,431,946,561 201,569,832 32,944,658 90,706,424 32,944,658 Nenana 30,590,529 9,278,375 81,065 4,175,269 81,065 Nome 468,638,188 9,981,435 1,241,891 4,491,646 1,241,891 North Sloe 22,209,401,546 35,864,759 58,854,914 16,139,142 16,139,142 Northwest Arctic 760,012,531 41,317,631 2,014,033 18,592,934 2,014,033 Pelican 13,997,761 499,543 37,094 224,794 37,094 Petersburg 444,851,060 7,261,285 1,178,855 3,267,578 1,1789855 Pribilof - 1,380,030 - - Saint Mary's 33,208,499 3,666,875 88.003 1,650,094 88,003 Sitku 1,301,247,929 15,882,023 3,448,307 7,146,910 - 3,448,307 Skagway 409,473,580 1,764,234 1,085,105 793,905 793,905 Southeast Island - 5,098,495 - - Southwest Region - 13,520,222 - - - Tanana 14,923.545 1,116,145 39,547 502,265 39,547 Unalaska 711,835,683 5,955,914 1,886,365 2,680,161 1,886,365 Valdez 2,427,238,746 8,875.016 6,432,183 3,993,757 3,993,757 Wrangell 220,313,378 4,355,882 583,830 t,960,147 583,830 Yakutat 81268,037 1,602,938 215,360 721,322 215,360 Yukon Flats - 6,909,873 - - - YukonlKoyukuk 17,229,971 - Yu iit 9,674,795 - Mt. Ed ecumbe 4,299,606 TOTALS: 1116,261,3011 99 1,534.333 659 308,092,449 562 657,575 262.432,837 AGENDA ITEM #2.a. Page 125 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Alaska Department of Education & Early Development FY2021 Foundation Formula- OASIS Update - Additional Local Contribution�j , 2c))Prepared by School Finance 12/18.2020 t v Additional Local Addt'I S outside Additional Local MAXIMMI .002 \fllls of Quality Schools formula distributed Contribution LOCAL Required Current Full (S16 x Adjusted based an AS [Greater of 002 or plus additional Local School District FY2021 Basic Need Value ADNq 14.17.410(6)1 231.s subtotal] Contribution Alaska Gateway 9,187,290 24,789 - Aleutian Region I,417,507 3,825 - - - Aleutians East 5,920,334 391,541 15,974 1,365,351 1,365,351 1,884,142 Anchorage 436,473,203 81,516,182 1,177,668 100,659,700 100,659,700 208,668,641 Annette Island 6,188,726 16,698 - - Bering Strait 42,295,369 114,119 - - Bristol Bay 1,962,296 893,202 5,295 452,546 893,202 1,862,481 Chatham 3,340,843 - 9,014 - - - Chugach 4,961,512 13,387 - - Copper River 7,007,659 18,908 - - Cordova 4,820,675 662,268 13,007 1,111,747 1,111,747 1,989,252 Craig 7,131,537 344,469 19,242 1,644,679 1,644,679 2,101,101 Dclt&Grccly 10,254,393 - 27,668 - - Denali 9,127,219 726,989 24,627 2,104,925 2,104,925 3,068,185 Dillingham 6,934,898 579,010 18,711 1,599,330 1,599,330 2,366,518 Fairbanks 146,502,429 21855,500 395,285 33,786,474 33,786,474 64,070,011 Galena 51,337,374 73,845 138,516 11,839,455 11,839,455 11,937,300 Haines 4,198099 871.562 11.328 968,260 968,260 2,123,080 Hoonah 2.852,686 162.504 7,691 657.884 657,888 873,206 H dabur g 2,504 298 37,803 6.751 577,543 577.543 627,632 Iditarod Area 6.372,378 - 1:,194 Juneau 51.957,948 11.25?,508 140,190 11,932,572 11,982,572 26,898,771 Kake 2,234,958 69,664 6,030 515,427 515,427 607,732 Kashunamiut 6,098,649 - 16,455 - - Kenai Peninsula 104,428,190 21,380,879 281,762 24,083,289 24,083,289 52,412,953 Ketchikan Gateway 31,495,713 3,709,746 84,980 7,263,559 7,263,559 12,178,973 Klawock 2,658,478 135,867 7,173 613,100 613,100 793,124 Kodiak Island 33,537,115 3,390,338 90,488 7,734,349 7,734,349 12,226,547 Kuspuk 8,666,161 - 23,383 - - - Lake & Peninsula 9,747,615 345,831 26,300 2,248,000 2,248,000 2,706,226 Lower Kuskokwim 80,351,263 - 216,799 - - - LowerYukon 43,741,518 - 118,021 - - Mat -Su 206,050,718 24,863,893 555,955 47,519,535 47,519,535 80,464,193 Nenana 11,773,481 61,181 31,767 2,715,207 2,715,207 2,796,272 Nome 10,354,670 937,276 27,938 2,388,000 2,388,000 3,629,891 North Slope 36,287,212 44,418,803 97,908 8,368,578 44,418,803 60,557,945 Northwest Arctic 41,729,351 1,520,025 112,592 9,623,647 9,623,647 11,637,680 Pelican 499,543 27,996 1,348 115,205 115,205 I52,299 Petersburg 7,304,989 889,702 19,710 1,684,681 1,684,681 2,863,536 Pribilof 1,429,130 - 3,856 - - - - Saint Mary's 3,751,555 66,417 10,122 865,186 865,186 953,189 Sitka 16,114,182 2,602,496 43,478 3,716,262 3,716,262 7,164,569 Skagway 2,223 216 818,947 5,999 512,719 818,947 1,612,852 Southeast Island 4,325,757 - 11,672 - - - Southwttst Region 13,986,261 - 37,737 - Tanana 837,790 29,847 2,260 193,212 193,212 232,759 Unalaska 5,593,828 1,423,671 15,093 1,290,052 1,423,671 3,310,036 Valdez 9,392,053 4,854,477 25,341 2,166,001 4,854,477 8,848,234 Wrangell 3,876,975 440,627 10,461 894,110 894,110 1,477,940 Yakutat 1,582,717 162,536 4,270 365,007 365,007^ 580,367 Yukon Flats 6,556,979 - 17,692 - - - Yukon/Koyukuk 30,779,902 83,049 - Yupiit 10,260,738 27,685 - -- - Mt. Ed ecumbe 4,184,030 11,289 - - - TOTALS: 1,574,603,810 232,522,602 4,248,512 293,625,596 333,244,800 595,677,637 Page 126 of 357 FY2022 Borough Budget N O N N W O O C CQ C Q (Q CD FOUNDATION PROGRAM0 FY 1988 through FY2020 j Stale Aid Entitlements J f:j�lnrtJ]/: U:0 DIS'TRICI' FV2014 FY2015 FY2016 FV2017 FV2018 FY2019 FY2020 ADAK SU SII SU SO SII SO SO ALASKA GATEWAY 7,505,636 H,040,419 7,647,782 8,478,761 9.153.258 X,931.363 8.995,024 ALEOIIAN REGION 1.275,664 1.391804 1218.620 1284,365 1.318,216 1,082.574 1,308.991 ALEUTIANS EAS i 4,750,379 4,534,745 4,601.65H 4.565.444 4.41 H.781 4,430,887 4,359,959 ANCHORAGE 318,702,924 327,751,771 329,866,566 330.11X9,598 326,721,413 326.321,045 331,144,956 ANNI'1'I'E ISLANDS 3,1815.721 2.9119,364 3,007.481 2.711.895 2.986.025 3.266A17 1605.644 HERING STRAIT 28,969,859 28,442,946 29,069,814 37215.653 27278.305 30.264,654 30,831.339 BRISTOL BAY 1.72935 1,539.511 1.451.929 1251/016 1.111,008 1,022~62 1.192.889 CIIATIIAM 2,948,274 3.698.103 3.742.969 3.;33270 3,764,523 3.667,798 3.386,803 CIItIOACU 2AN3.964 2.635.674 3,003.193 3 63,428 3375,690 3,954,706 4,029,959 COPPER RIVER 6241,653 6214.204 6.123,1114 6.369,777 6.639,331 6,791.017 6,515,402 CORDOVA 3,536,531 7,715,709 4,057,1711 3952,359 4,127,355 4,275,068 3,791,442 CRAIG 4.67X.847 4.913,076 4,503,179 4,(,89,635 4,509,728 4,651,522 4,878,739 IJLLTA/GREELY 9,474,651 9,856,933 9,700.276 9,675,51H) 9,8113,286 10,260,097 10,142.297 DGNALI 6,195,670 6,861,429 6,799,785 6.803,287 7,095.220 6,955,992 6,995,885 IJILLINGHAM 6,5U6.430 6.692,946 5,939,161 6.299,77H 6.432,339 6x39,327 5,942,660 FAIRBANKS 117,455,676 118.206,446 118,643,871 116,690,110 11 H, 197,455 110,480,713 111.585,580 GALENA 20.724.441 24235,560 24,473256 25.(3,795 26,294,HR0 2X,348,608 30,166.273 I IAINES 2,976,X97 2.874,711 2,922 297 2,1,46,614 2.566.508 2,687,091 2.783.763 IIOONAU 2,179,56H 2,336,980 2,244,466 2,111235 2.312,323 2256,950 2,457,599 HYDABURG 1,429,070 1,472,176 1.754,961 1.65HAN5 1.700.663 1,629.255 1.792,105 IDITAROD 5.426,585 6,OH9,041 5.937.220 5.758.769 5.847,762 5,803.375 5.765.472 JUNEAU 37.80&039 38.144.252 3H,402.330 39.801,982 38.328,574 37.944,127 37,816,H05 KAKE 1,699,764 1.862.175 1.957,782 19S 1.235 2.105.486 2224,057 2,055,776 KASHUNAMIUT 3,518,62 3,570.560 3,690.033 5.175.178 3,951.177 3,071,658 3,527,638 KENAI 75.166,712 79,442,024 80,573.649 N1595,174 79,599.534 7999,354 79,060,075 KEMI11KAN 21,921.911 22.456.505 22.998,319 24.699,386 25.652,240 26,100,337 25.354,262 KLAWOCK 2231,756 2,289,659 2.294.855 2.41h.5 19 2,091,815_. _ 2.16_0,347 _ _ 2,233.712 KODIAK 25,963,368 26,717.118 26,636.105 27.156,437 7,495.316 26,408,H65 27.202,647 KUSPUK 5,686,198 6,939,777 6.086,272 628077 5.977,655 5,585.213 6,839,581 LAKE: ANDI'ENN. 8,352,401 8,751,192 9.173,326 9.098241 8,556,748 81931,139 9,113,H49 LOWER KUSKOKWIM 57,7711199 59,252233 59,1175,559 66.411.756 68,226,163 59327,430 63,053.018 LOWEKYUKON 29,805.976 30,921,402 31.326,425 28,187.891 27,SN6,177 29,439295 31,826,586 MATSII 144272,583 155.573,837 164,091,359 1711154,335 170,509.406 170,026,401 170211.256 NENANA 6,235,97t) 7,208,345 7,626,641 7,835.795 7.983,428 8,577,1101 9.222,601 NOME 9,608,684 8.474,952 9,232,424 8,704.788 8,493,798 9,280,091 &927,949 NORT11SLOPE, 15,836,382 15,839,870 16,253,466 1X.1164,634 16,6H6A75 18.346.337 17,923,944 NORTIMESTARCTIC 34,726,049 36,197204 37,758,2R7 36,324.476 36,2H3,348 36,134.185 37,129,438 111iLICAN 444,552 458,369 512,891 511.212 501,400 503,226 499,964 1't"1'ERSHURG 5,796,463 5.963.258 6,172.021 6.169,1145 593RA13 6,018,194 6,048,277 PRIBILOF 1,567,194 1,550,510 1,487.446 1.117,919 740.173 811x18 855.153 SAINT MARY'S 3,710,567 3,732.873 3,676.419 3.734.831 3.560,545 3,512.838 3,588,920 SITKA 13.459,980 13.736.610 13.384,324 13,31 1.632 12.99X,194 12,467 487 12A89,518 SKAGWAY 710.560 673.077 992.876 1.011223 952.583 955,928 994,622 SOUTHEAST 5,160,479 5,613,010 5.441.183 5.32.1.405 5.573,127 5,411,158 5.112251 SOUTHWEST 9,215,012 8,989,813 9,769,287 6.884,209 9,5011204 9.169,458 9,676,149 TANANA 973.241 959.901 1,125.117 1013,2( 1.198,697 1235.364 1,070,529 UNALASKA VALDEZ 4,340,432 4,248,555 4,415,217 4.4R1,316 3,932,125 4,712,173 3992.190 4,666,199 4µ23,891 5,1126,885 4,409,7415 4,926,606 4,140,174 4,909,532 WRANGELL 3,614.625 3A53,664 3,474,637 3,361,993 3,612,713 3,821,653 3,756,49H YAKlj,i,2 T 1,421,6113 1,309.710 1212,673 1,109,316 982.283 1,078,873 1,394,661 YUKONFLATS7,155,173 6,715.685 6.923,926 6.523,944 6220.599 5.128.421 5.307,027 YUKONIKOYUKUK 12,546229 13.760.997 14.362,494 15.355,162 15,146,195 16.078277 16,228,481 YUPSIT 6299,667 6.491,007 6,324,681 7,464.362 4239,632 5,159,366 6,441.571 ALYESKA CENTKAL n/a n/a n/a 1Ja n/a n/a ala G Mt. EOGECUMBE 3,914,861 3.622-065 2346.078 2!138.264 2.811281 2,611.826 2,787,639 TOTALS S1,122,281,162 $1,163,971,736 $1,178,637,951 SI 204 554 98 S1.1",195124 S1,178,474,956 SI 198463 84 N O N N 00 O O C C Q CQ (D It"'N'DATION PROGRAM } A .ge [Yri[y Memltetships c � Updated ]/16120.0 DISTRICT FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 VY2017 FY2018 FY2019 FV2020 ADAK - - AlASKA UATFWAY 361.80 384.80 374 55 361.8U 387.65 373.20 370.30 371.70 392.20 381.35 380.45 ALEUTIAN REGION 37.181 30.65 31 00 25.30 33.00 37.00 34.70 24.50 26.55 18.05 28.00 ALEU]'IANS EAST 237,30 245.00 226.65 234.50 212.70 218.40 220.90 215.95 207.00 213.30 220.90 ANC140RAGE 49,060.82 48,613.23 48.422.26 48,492.96 47,76985 47,561,60 47,756,28 47,680.17 46,948.94 45,936.73 45,465.29 ANNEITI' ISLANDS' 276.75 275.75 275.70 290.45 288.59 357.42 300.80 301.05 316.40 299.60 288.50 HERINO.' TRAIT 1,(A2.85 1.653.60 1,593.51 1,667.55 1,660.35 1.657.60 1,695.10 1,770.45 1,785.00 1,777.55 1,718.25 BRISTOL HAY t55.05 160.05 149.74 139.65 138.20 123.00 121.40 117.95 12125 10390 109.71 CHATHAM 156.40 157.25 148.75 144.95 146.50 16920 166.15 162.65 1811.95 164,30 150.30 CHUGACH 261.(81 254,45 245.11 281.40 288.55 27620 337.09 37495 40L50 480.75 474.70 COPPER RIVER 495.71 471.68 489.55 487.30 443.77 437.55 418.30 439.55 426.16 440.45 438.38 CORDOVA 360.40 337.75 324.50 315.78 312.41 327.00) 313.35 313.65 325.06 329.18 324.10 CRAIG 659.05 624.03 657.30 617.33 565.73 164,45 518.11 529.22 491.96 508.45 565.20 DELTA/(iRFEI.Y 1,007.38 894.95 916.50 840.45 839.59 80637 773.45 810.39 814.55 813.50 779.96 DENALI 461.04 721.15 716.25 854.65 859.2U 889.84 900.31 881.20 942.35 963.72 975.65 DILLINGHAM 469.52 478.70 472.60 490.05 489.811 468.10 449.20 474.85 476.70 461.35 438.85 FAIRBANKS 14A I TH4 14238.23 14 276.03 14.273.49 14.062.59 13,770,11 13,876.09 13,774.48 13,717.27 13.289.71 13,233.52 GALENA 3,683.35 3,813.54 3,741.46 3,745.00 3,985.49 4.146.20 4,146.88 4,208.21 4,440.90 4,830.14 5,148.94 HAINES 309.09 305.15 307.40 280.30 270.85 268,14 277.02 261.70 268.15 261.95 274.48 HOONAH 106.07 120.70 113.75 114.30 101.80 11120 115.45 107.75 117.25 112.95 124.75 HYDAHURG 51.85 62.65 44.[81 53.45 65.111 0.00 81.40 7390 86.70 85.35 101.35 IDITAROD 305.87 313.03 321,90 222,31 260,90 314.05 286,03 267.40 285.10 307.05 3W,15 JUNEAU 5,020.42 4.982.63 4,952.20 4.957,03 4,848.02 4,807,65 4336,31 4,795.69 4,691.31 4,(,'17.53 4.620.01 KAKE 88.50 85.40 92.60 105.33 104.00 109.70 107.65 96.18) 102.60 104.00 103.25 KASIMNAMIM' 301.75 305.95 311.65 302.33 316.70 317.15 331.60 342.35 320,60 317,95 302.15 KENAI 9,144,67 9,025.06 8,969.57 8,892.06 8,760.52 8,827.87 8,787.60 8,784.83 8,711,73 8,680.28 8,535.05 KE3fC1JIKAN 2,135.73 2,150.81 2,201),80 2,174.05 2,209.51 2.226.15 2.239.22 2,295.74 2,287.10 2,247.00 2,204.80 KLAWOCK 136.55 136.80 135.85 130.50 136.35 12295 114.55 128.15 125.50 114.65 128.30 KODIAK 2,567.04 2.543 27 2,516.98 2.512.65 2,483.02 1443.61 2.419.72 2,396.99 2,383.28 2,302.90 2,252.36 KUSPUK 340.90 348.55 345.50 335.40 333. 11 345.90 347.35 340.55 355.05 306.80 362.15 LAKE AND PENN. 343.22 327.30 325.94 329.60 303.60 316.05 318.55 308.53 299.15 302.35 315.05 LOWER KUSKOKWIM 3,967.85 3,995.15 3,971.75 4,008.22 4,088.50 4.1119.40 4.118.90 4,115.75 4,132.65 4,085.75 4,056.65 LOWER YUKON 1,922.35 1,964.05 1986.65 1,959.75 1,953.55 2,019,15 1.999.85 1,959.60 1,958.05 1.969.05 1:143.45 MA'I:SU 16.663.10 16,964.56 17,337.80 17,247.39 17,476.51 17.757.44 18,4fA.59 18,809.04 18,968.46 18,931.80 19,U80.25 NENANA 969.42 1,063.18 947.54 954.75 897.10 977.85 1,042.93 1,072.13 1,122.80 1,238.35 1,3(14.88 NOME 667.55 680.25 689.75 680.65 706,15 699,35 732.20 699.50 701.55 709.60 713.35 NORTH SLOPE 1,537.60 1,612.30 1,599.10 1,647.40 1,730.75 1,738.56 1,776.40 1,882.71 1,852.06 1,932.18 1,952.90 NW ARCTIC 1,830.75 1.776.08 1,803.35 1.839.90 1,888.41 1.441.62 2,008.80 1,978.14 1,990.33 1,964.59 1}15196 PELICAN 12.90 12,00 18.00 14.75 11.20 11.35 12.55 100) 10,05 12.00 16.00 PUERSBURO 510.60 485,83 426.65 451.22 430.25 431.85 460,51 472.36 465.40 46093 467.55 PRIBILOF 97,60 86.85 81.50 89.00 81.30 82.1U 71.10 59.00 60.00 67,20 64.15 SAINT MARY'S 164,15 176.51) 180.90 182.511 202.85 197.60 193.211 200.55 180.80 184.35 182.75 SITK A 1,315.10 1,294 l8 1,312.47 1,312.99 1,338.19 1,31452 1,314.95 1,274.86 1.256.97 1,207,17 1,197.56 SKAUWAY 89.85 78.40 58.71 64.05 84.30 84.00 1181.85 113.05 114.35 121.55 119.45 SOU'[ HEAS'1' 141.10 158,85 164.80 189.88 198.65 190.18 175,72 182.15 178.20 187.62 164.93 SOUI'HWES'f 63285 627.45 633.10 586.10 601.70 188.75 579.96 578.45 592.36 593.17 584.37 TANANA 43.25 41.45 34.00 48,50 40,60 38,50 39,00 36.00 45.50 51,15 33.00 UNALASKA 402.70 406,75 413.60 414.55 407.25 395.60 374.60 388.70 40U.75 421.00 412.25 VALDEZ 671.40 675.90 675.50 635.65 609.36 602.16 634.91 637.65 647.98 669.05 683.90 WRANGELL 314,70 339.25 387,35 385.63 343.75 271.75 69.85 272.65 291.48 302.50 306.40 , YAKUTAT 110.30 119.25 104.90 94.50 96.05 97,31) 81.43 79.70 72.90 87.25 103.50 G YUKON FIATS 27130 246.65 258.75 256.55 243.80 240AH) 237.55 248.80 239.40 220.15 213.80 5 YIJKONIKOYUKUK 1.442.18 1,325.92 1,256.38 1,401.65 1,488.40 1.455.99 1,532.53 1,672.04 1,767.81 1,908.43 1,931.76 YU1,11T 448.90 450.411 447.80 431.10 438.50 453A5 456.45 470,75 432.30 441,00 458.60 2 SI'XI'E ACS WA NIA NIA NIA NIA NIA NIA N/A N/A N/A NIA N Mi, f-WECUMBE 395.85 398.40 395.25 396.85 400.65 41h 85 42505 431.25 422.75 433.30 428.85 TOTALS 129,228.67_ 129,046,71 _128,885.84 128,965.51 128.435.21 128,580,18 129,7114.74 130,295.33 129,954.16 129,504.93 128,796.81 G AGENDA ITEM #2.a. I�u n 01 KODIAK ISLAND BOROUGH SCHOOL DISTRICT (A Component Unit of the Kodiak Island Borough) State of Alaska Department of Education and Early Development State Tuition Rate Report June 30, 2020 (With Independent Auditor's Report Thereon) C Altman, Rogers /� CERTIFIES Vx() PUBLIC or I ACCOUNTANTS Page 129 of 357 FY2022 Borough Budget C KODIAK ISLAND BOROUGH SCHOOL DISTRICT (A Component Unit of the Kodiak Island Borough) State of Alaska Department of Education and Early Development State Tuition Rate Report June 30, 2020 nth Independent Auditor's Report Thereon) M AGENDA ITEM #2.a. --u 0 d 20 Page 130 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Fon d 2.o I Altman, Rogers n ^O I CERTIFIED /l. PusUC IXC) • ACCOUNTANTS Report on the Total Costs for Tuition Purposes Independent Auditor's Report Members of the School Board Kodiak Island Borough School District Kodiak, Alaska We have audited the financial statements of the governmental activities, each major fund and the aggregate remaining fund information of Kodiak Island Borough School District (District), a component unit of Kodiak island Borough, as of and for the year ended June 30. 2020, and the related notes to the financial statements, which collectively comprise the District's basic financial statements and have issued our report thereon dated November 5, 2020. We have also audited the accompanying State Tuition Rate Report (Form 05-96-024) of Kodiak Island Borough School District for the year ended June 30, 2020, Management's Responsibility OManagement is responsible for reporting the total local costs for tuition purposes in conformity with requirements of the State of Alaska, Department of Education and Early Development. Auditor's Responsibility Our responsibility is to express an opinion on this report based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the report is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the report. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the report, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the report in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the report. 1 3000 C Street N Suite 201 Anchorage, Alaska 99503 Phone 907-274-2992 Fax 907-2742993 Offices in Juneau and Soldotna A Professional Corporation Page 131 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Fonc 101 Members of the School Board Kodiak Island Borough School District We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. Basis For Quafirted Opinion We did not observe the taking of the student census (counts) which were used in determining the average daily membership. Qualt>red Opinion In our opinion, except for the effects of such adjustments, if any, as might have been determined to be necessary had we observed the taking of the student census (counts), the aforementioned report presents fairly, in all material respects, the total local cost for tuition purposes of Kodiak Island Borough School District for the year ended June 30, 2020, in conformity with the requirements of the State of Alaska. Department of Education and Early Development. Purpose of this Report This report is intended solely for the information and use of the school board and management, others Owithin the entity of Kodiak Island Borough School District and the State of Alaska Department of Education and Early Development and is not intended to be, and should not be, used by anyone other than these specified parties. Anchorage, Alaska November 6, 2020 2 FY2022 Borough Budget Page 132 of 357 { STATE OF ALASKA DEPARTMENT OF EDUCATION AND EARLY DEVELOPMENT TUITION RATE REPORT FISCAL YEAR 2020 KODIAK ISLAND BOROUGH SCHOOL DISTRICT LOCAL REVENUES FOR SUPPORT OF SCHOOLS Borough or City Contribution: To school district General Fund To school district Bond Redemption Fund To other school district funds (itemize) Direct Expenditures by Borough or City for School Purposes: Capital Outlay Bond Redemption and Interest Other (itemize and explain): Audit expense Insurance Grounds maintenance Total other O Less Debt retirement Total Expenses from Local Sources Plus Impact Aid entitlement (final report) Plus Tuition Payments: State Other (itemize & explain) Total Local Cost for Tuition Purposes Average Daily Membership (ADM) as approved by DEED for Foundation support TUITION RATE See accompanying independent auditor's report. FY2022 Borough Budget AGENDA ITEM #2.a. $ 9,881,521 7,733,394 49,250 356,681 167,792 573,723 (4,184,867) 14,003,771 2,841,431 16,845,202 2,252.36 $ 7,479 Page 133 of 357 AGENDA ITEM #2.a. T-on6 20\ Kodiak Island Borough School District 722 Mill Bay Road Kodiak, Alaska 99615 Office of the Superintendent (907)486-7550 February 2, 2021 Michael Powers, Manager Kodiak Island Borough 710 Mill Bay Road Kodiak, AK 99615 Dear Mr. Powers, During the February 151, 2021 Board of Education Work Session, the Board met and reviewed the preliminary budget for FY22. After careful consideration of expected revenues from the local, state, and federal level, anticipated expenditures, and the priorities of the District, the Board has informally made the decision to request an increase in Borough funding of an additional $1.7 million over last year's actual funding. This reflects a total local funding request of $11,090,089. The District's FY22 preliminary budget takes into consideration a number of key factors, including decreased revenue due to declining enrollment, zero -growth funding from the state and federal level, and anticipated increases to staff contract -related expenses. The budget appropriately balances these factors with the goals and priorities Board and of the District. This funding request is preliminary; the Board will take formal action on the FY22 budget later this spring. Prior to finalization of the budget, District administration will be offering presentations to the Board as we engage further in the budget discussion. Once scheduled, assembly members are welcomed to attend and participate in these presentations. Additionally, we look forward to meeting jointly with the Borough Assembly at their convenience to further discuss our FY22 budget. Should you have any questions regarding the budget information, please do not hesitate to contact our Chief Financial Officer Sandy Daws at (907) 486-7557. Sincere , L eDoux SD Superintendent Page 134 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. FIRE PROTECTION AGREEMENT This agreement is made between the Womens Bay Fire Protection District, (WBFD) and the Kodiak Island Borough Airport Fire Protection District, (AFD), both service areas of the Kodiak Island Borough which is a municipal corporation with business offices located at 710 Mill Bay Road, Kodiak, Alaska. In consideration of the mutual benefits and obligations set forth in this Agreement, the parties agree as follows; 1. Fire Protection Service. WBFD will provide AFD and AFD will receive from WBFD adequate fire protection for the area described as the Kodiak Island Borough Airport Fire Protection District established by Ordinance #97-03 of the Kodiak Island Borough. The fire protection will be furnished and received on the terms and conditions presented below. 2. Duration of Services and Fee. The fire protection will begin on March 1, 2001 and continue until terminated pursuant to Section 3 of this agreement. The annual fee for the services provided by WBFD shall be the total amount of taxes collected in the prior fiscal year based on a mill levy of (1) one mill on the total taxable real and personal property within the boundaries of AFD. These funds will be placed in the WBFD account no later then 30 days following the end of each fiscal year. 3. Renewal and Termination. This agreement is automatically renewed each year but WBFD retains the right to review the fee annually with any adjustments to be submitted to the assembly as part of the annual budget process. This agreement can only be terminated at the end of each fiscal year and either party to this agreement wishing to terminate it must give notice to the other parties, (WBFD, AFD, KIB) in writing 90 days prior to the end of each fiscal year_ 4. Conditions, This service is to be provided subject to the command and control of the WBFD who will be the first responder within the AFD subject to the Mutual Aid Response agreement and requirements. 5. Limitation on Liability. This agreements does not affect or alter the provisions of AS 09.65,070 that an action may not be maintained against an employee or member of a fire department operated and maintained by a municipality if the claim is an action for tort or breach of a contractual duty and is based upon the act or omission of the employee or member of the fire department in the execution of a function for which the department is established. 6. Entire Agreement. This document constitutes the entire agreement between the parties and any additions or modifications must be exectuted in writing and signed by all participating parties. Page 135 of 357 FY2022 Borough Budget FL) nd -15q Dated this a day of, 2001 Kodiak Island Borough AGENDA ITEM #2.a. / 080 / � G 4 � David Jensen, Borou Cy ager -01—A c rk Kodiak Island Borough Airport Fire Protection Area ' r_�. David Jensen, Borou anager Womens Bay Fire Protection District c � David Conrad, Acting Fire Cliief Page 136 of 357 FY2022 Borough Budget J Facilities Fund Life to Date r) Prior years interest earnings X .85 $ 760,249 $ 688,859 $ 422,762 $ 677,965 $ 835,191 $ 961,266 $ 154,171 Use of Earnings (Transfers Out) Building Insurance FY2016 FY2017 FY2018 FY2019 FY20'+ FY2021 FY2022 $ Actual Actual Actual Actual Actual (as of 12131120) BugEt_ Revenues 830,191 4 upgrade 8 reconstruction of existing Capital Projects 90,454 286,455 55,105 Sale of Shuyak Island 333,983 - 827,316 149,171 Total Spent $ 398,454 Interfund Loan Interest (Funds 469, 540 & 555) $ 193,375 $ 677,965 $ 835,191 $ 832,316 $ 154,171 Investment Interest Earnings 617,047 497,367 797,606 982,578 975,744 354,019 335,690 Change in Market Value _ (294,760) (305,976) (594,_176)_ _642,500 155,158 _ (172,641) 40,318,331 Total $ 515,662 $ 191,991 $ 203,430 $ 1,625,078 $ 1,130,902 S 181,378 $ 335,690 Prior years interest earnings X .85 $ 760,249 $ 688,859 $ 422,762 $ 677,965 $ 835,191 $ 961,266 $ 154,171 Use of Earnings (Transfers Out) Building Insurance $ 158,000 $ - $ 10,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 Debt Service 150,000 151,858 65,105 338,982 830,191 4 upgrade 8 reconstruction of existing Capital Projects 90,454 286,455 55,105 333,983 - 827,316 149,171 Total Spent $ 398,454 $ 438,313 $ 130,210 $ 677,965 $ 835,191 $ 832,316 $ 154,171 Change in fund balance $ 117,208 $ (246,922) $ 73,220 $ 947,113 $ 295,711 $ (650,938) Fund Balance $39,544,920 $39,297,998 $39,371,218 $ 40,318,331 $ 40,614,041 $ 39,963,103 Rules. ' Last year of ' Rule Change Only 85% or prior year income can be used for: receiving for allowable % Facility and toward bonded 1 maint 8 repair of Borough buildings KFRC loan debt payments 2 insurance on Borough buildings interest 3 up to 50% of total for GO bond pmts (chng to 100% FY20) + Covid19 Mar'20 4 upgrade 8 reconstruction of existing facilities AGENDA ITEM #2.a. Page 138 of 357 FY2022 Borough Budget F) KIB Investments - January 2021 Total Maturity Yield Market Value AML Investment Pool 14.526,881.74 Certificate of Deposit 03/03122 88224PMH9 0.200% 250.377,50 03/14122 549104NU7 1.450°% 253.887.50 03/28122 05465DAF5 1.550°% 254,327.50 04/04122 61760AYFO 2650% 257,620.00 04/11122 7954502E4 2600% 257,592.5D 04/11122 949763YZ3 2650% 257,762.50 08131/23 29278TOW3 0300% 250,895.00 Federal Agencies 02/03/21 3130AHZMS 1.50% 1,000,080.00 05/13121 3133EK7A8 1.63% 1,004,450.00 06/29/21 3130AJSL4 1.25% 1,000,140,00 D6130121 662523G52 1.03% 764,752.50 07/31121 91282SS76 2.64% 2,010,160.00 08/01/21 011770Z72 1.40% 204,860.00 Maturities Weighted Rate 08/02/21 3133EJW8 2.60% 1,013,720.00 Months Amount of Return 09101/21 576553CA7 1.11% 179,670.25 CD's 1,782,462 50 1.64% 10108/21 3133EMCG5 0.10% 999,960.00 1 0.00 11126/21 3133ELA95 0.19% 1,000,000.00 2 0.00 11129/21 3130AABG2 0.20% 1.014,730.00 3 0.00 12101/21 011839AK3 1.20% 743,342.60 4-6 0.00 12/08/21 3133ELG65 0.20% 999,780.00 7-12 18,013,975 35 12/10/21 313376094 0.17% 1.021,340.00 13-18 58,214,90040 1.124 12/23/21 3133ELN75 0.23°% 1.000,010,00 18+ 0.00 073% 01105122 3135GOS38 2.00% 2,035,280.00 Investments $ 78,011,33825 0.84°% 01105/22 3133EMBR2 0.14°% 999,860.00 Inv PDol 14,526,881 74 01113/22 3137EADB2 0.15°% 1.021,640 00 Grand Total 5 92,538,219 99 01121/22 3133EMDY5 0.15% 1,600,050.00 02/04/22 3133EMFE7 0.14°% 999,910 00 Time Allocation 03162/22 3130AJAJB 1.36% 1,000,900.00 1 year $ 16,309,344.24 18°% 03111/22 313378WG2 2.34°% 1,026,390.00 2 year $ 18,013,975 35 19% 04101/22 03316213,16 0,40% 105,698.00 2+ year 5 58,214,900.40 63°% 04105/22 3135GOT45 0.16°% 1.020,950.00 Total $ 92,538,219.99 100°% 04108/22 3133EMCJ9 0.14°% 1,000,000.00 04127/22 3133EMNU2 0.10°% 999,600.00 05116/22 3133EMGPI 0.15°% 1,000,510,00 06109/22 3133ELH56 0.27°% 1 000,010.00 08101/22 0117702Z6 0.81% 1,528,76850 08103/22 3133EL206 0.23°% 2 000,020.00 09101122 033161769 1.70°% 527,828.00 09/01/22 011791321.10 1.20°% 104,888.00 09101/22 3134GWE36 0.20% 1,000,030.00 09122/22 3133EMAT9 0.17% 1,000,220.00 10101/22 576550BF3 3,02% 62,727.60 10105/22 3135GOT78 0,16% 1,031,330.00 10113/22 3133EMCH3 0.16°% 1,000,120.00 12101/22 011839BPI 1,00% 271,432 50 01/24123 31315PZSI 0,25°% 519,620.00 02110/23 3133ELMD3 1.60°% 1,000,380.00 02124/23 3130AJ3B3 1.60°% 1,000,790.00 05116/23 3134GW7D2 0.22°% 1,000,030.00 05125/23 3130AJZG7 0.27°% 1,000,000,00 08101/23 0117703V4 1.60°% 112,006.00 08104123 3134GW7L4 0.25°% 1,000,390.00 08110/23 3133EL3E2 0.32°% 1.999,520,00 08125/23 3136G4W74 0.35°% 999,470.00 06125/23 3136G4Y31 0.34°% 1,000,030.00 09101/23 03316IU32 0.80°% 843,000,00 09114/23 3133EL6U3 0.28% 1,000,060.00 09115/23 3134G W L26 0,30% 2.000, 220.00 Page 138 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. 'FUnd 1-+I, KIB Investments - January 2021 09122/23 3133EMLEO 0.19% 1,000,040.00 09129123 31422BW97 0.26% 998,800.00 10105123 3133EMSO4 027% 1,000,280.00 10105123 3130AKAX4 0.24% 999,320.00 10/13123 3134GWY42 0.30% 999,970.00 11/08123 3137EAEZ8 0,25% 1,000,970.00 11/13123 3134GXAYO 0.30% 1,000,440.00 12/01/23 011839AP2 1.00% 249,212.80 12/28/23 3133EMLT7 0.21% 998,940.00 02/26/24 3134GVCP1 1.60% 1,000,870.00 03/28/24 3133EMBEI 0.30% 1,000,010.00 05/03/24 3134GTKG7 2,60% 2,011,100.00 07/30/24 3136G4B28 0.52% 1,997,080.00 08101/24 0117702M5 1.15% 1,281,500.00 09130/24 3134GWUX2 0.38% 999,600.00 10/07/24 3130AKAY2 0.40% 998 180.00 12/23124 3133EMLP5 0.32% 999,410.00 01/13125 3133EMM02 0.30% 996.510.D0 02115/25194469CU2 0.30% 114,252.00 04/07/25 3133EMBK7 0.45% 995,110.00 05/01/25 033285UKI 0.35% 119,437.00 09123/25 3134GWP75 0.63% 997,030.00 12/30125 3130AKJE7 0.56% 998,760.00 01107126 3134GXJZ8 0.52% 999,170.00 08101127 011770T87 3,15% 1245.620.00 46118130 3130AEGCB 394% 1,012,110.00 08101137 0117702D5 3.15% 1,042,280.00 76,228.875.75 Page 139 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Rid 2. KIB Investments - January 2020 Maturity Yieid Market Value AML Investment Pool 8,608,622.39 Certificate of Deposit 08124120 83172HEB2 2850% 251,740.00 04104122 61760AYFO 2650% 255 012.50 04111122 7954502E4 2.600°% 254.787,50 04111122 949763YZ3 2.650% 255.077.50 1.016.617.50 Federal Attencies 02/14120 3133EHUG6 1.59% 1,000,000.00 03127120 3134GA7MO 1.75% 2,001,280.00 04/27120 3136G4NJB 1.69°% 2,000.980.00 06129/20 3134GBN40 1.74% 1,000.240.00 09111120 31337OUS5 2.83% 2,015 300.00 Maturities Weighted Rate 09128120 3134GBL26 2.72% 2,001,400.00 Months AMO.Url of Return 11101120 459058DH3 1.65°% 1,004 030.00 1,016,617.50 2.69% 11125120 3132X04MD 278°% 1,010,070.00 1 S 1,000,000.00 1.59% 12123120 3133ELEYB 1.65% 2,000,560.00 2 S 2,001,280.00 1.75% 02/17121 3133EGAZ8 1.80% 1,998 260.00 3 $ 2,000,980.00 1.69°% 05113121 3133EK7AB 1.63°% 1,003 410.00 4-6 $ 1,000,240.00 1.74% 05126121 3133ELAS3 1.64% 2,000,940.00 7-12 S 8,031,360.00 2.35°% 07131/21 912828576 2.64% 1,991,640.00 13.18 S 14,039,810.00 2.03% 08102121 3133EJVV8 2.80% 1,021,320.00 18+ S 25,428.402.60 2.26°% 10/26/21 3130AF2A4 3.00% 1,009,920.00 Investments S 54,518,690.10 2.16% 11126/21 3134GUUC2 1.75°% 1,000,160.00 Inv Pool 8,608.622.39 12/02/21 3133ELBTO 1.62% 1,002,050.00 Grand Total $ 63.127,312.49 12/02/21 3133ELCF9 1.70°% 2,000.300.00 01105/22 3135GUS38 2.00% 1.011,810.00 TimeAllocalioos 03111/22 313378WG2 2.34% 1,023,140.00 1 year $ 23,659,099.89 37% 05/06/22 3130AGCU7 2.55% 1,002.310.00 2 year 5 14,039,810.00 22°% 05/12122 3134GUPM6 1.80% 1,000,780.00 2+ year S 25,428,402.60 40114. 06102122 3133ELCH5 1,70% 1,000,630.00 Total $ 63.127.312.49 100% 07122!22 3133EKVP8 2.11% 1,001,800.00 09123122 3133EK090 O 2.00% 1,001,330.00 10101/22 57655OBF3 3.02% 63.072.60 10121122 3133EK2U9 1.74°% 1,000,950.00 12119/22 3134GUE55 1.82°% 2,002,040.00 05125/23 313OA83D3 2.11% 1,000,020.00 06/26123 3134GSPF6 3.05°% 1,003,510.00 01/29/24 3134GU5V8 1.75% 1,000,040.00 05103124 3134GTKG7 2.60% 2,024,240.00 05/20124 3134GTMR1 2.70% 2,005,340.00 06119/24 3134GUYX2 2.00% 1,001,410.00 06128!24 3134GTYLl 2.25% 1,002,500.00 07123/24 3133ELJPO 1.97% 1,000,150.00 08/07/24 3134GTW74 2.30% 1,000,080.00 09113124 3135GOW58 2.15°% 1,000,220.00 12/02/24 3133ELCEZ 2.00°% 1,000,250.00 08101/27 011770T87 3.15% 1,214,520.00 06118130 3130AEGC6 1.87% 1,030,780.00 08101/37 0117702D5 3.15°% 1,049.290.00 53.502.07260 63,127,312 49 Page 140 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. sliucvta A1asKa ueparunent or rtevenue - lax u vision - r1 moflcal Annum Keport;or l.ommerclal t-assenger vessel txase iax rage Commercial Passenger Vessel Excise Tax Historical Overview A5 43.52.200 — 295 Description Alaska imposes an excise tax on travel on commercial passenger vessels (CPVs), typically cruise ships that have 250 or more berths and provide overnight accommodations in the state's marine waters. Passengers traveling on qualified commercial passenger vessels are liable for the tax. Rate The commercial passenger vessel excise tax rate is $34.50 per passenger, per voyage. Returns Cruise ship companies and commercial passenger vessel owners file returns and pay taxes monthly. The due date is the last day of the month following the month in which the voyages ended. Exceptions The CPV excise tax does not apply to passengers onboard a commercial passenger vessel that does not anchor or moor in state marine waters with the intent to allow passengers to disembark. Disposition of Revenue he Department of Revenue's Tax Division deposits all proceeds from the CPV excise tax into the Commercial Vessel . assenger (CVP) tax account in the General Fund. Subject to appropriation by the Legislature from this account, the division distributes $5 per passenger to each of the first seven ports of call in Alaska. The tax is further reduced by any municipal taxes imposed on each passenger that were in effect prior to Dec. 17, 2007. History 2006 — The CPV excise tax was enacted by 2006 Primary Election Ballot Measure No. 2. The measure was approved by voters at the primary election of Aug. 26, 2006. The results of the election were certified Sept. 18, 2006, and the initiative's provisions became effective Dec. 17, 2006. 2010 — During the 2010 legislative session, the CPV tax was reduced from $46 to $34.50 per passenger. The tax was further reduced by any municipal taxes imposed on a passenger that were in effect prior to Dec. 17, 2007. This legislation increased the number of ports of call that may receive $5 per passenger from five to seven, and removed the provision that prohibited a port of call from sharing in the CPV revenue if it imposed its own tax. The legislation also repealed the Regional Cruise Ship Impact Fund. In addition, the 2010 amendment changed the definition of a voyage by adding, "on the state's marine water" following .more than 72 hours." These changes were effective for the 2011 cruise season. hHn 111or .—,?,)nnnn Page 141 of 357 FY2022 Borough Budget LK AGENDA ITEM #2.a. FU o J 216 WO IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF ALASKA CRUISE LINES INTERNATIONAL ASSOCIATION ALASKA and CRUISE LINES INTERNATIONAL ASSOCIATION, Plaintiffs, vs. THE CITY AND BOROUGH OF JUNEAU, ) ALASKA, a municipal corporation, and ) RORIE WATT, in his official capacity as ) City Manager, ) No. 1: 16-cv-0008-HRH Defendants. ) ORDER Cross-motions for Summary Judgment; Motion to Determine Law of the Case Plaintiffs move for summary judgment.' In response, defendants move for a determination of the law of the case on the Tonnage Clause and Rivers and Harbors Act.' Defendants also oppose plaintiffs' motion for summary judgment and cross -move for summary judgment.' Defendants' motion for a determination of law is opposed' as is Docket No. 67. '-Docket No. 81 . 'Docket Nos. 118 and 180-1. Docket No. 97. Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case Case 1:16-cv-00008-HRH Document 207 Filed 12/06118 Page 1 of 35 Page 142 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. defendants' cross-motion for summary judgment.5 Oral argument has been heard on the foregoing motions. At oral argument, counsel agreed that the defendants' motion to determine the law of the case was purely a matter of law and should be taken up first. Facts Plaintiffs are Cruise Lines International Association Alaska (CLIA Alaska)' and Cruise Lines International Association (CLIA). CLIA is a global organization that represents 51 cruise lines operating worldwide. CLIA Alaska represented cruise lines that entered Alaska waters. CLIA Alaska members included Carnival Cruise Cines, Crystal Cruises, Disney Cruise Lines, Holland America Line, Norwegian Cruise Line, Oceana Cruises, Princess Cruises, Regent Seven Sea Cruises, Royal Caribbean International, and Silverseas Cruises. Defendants are The City and Borough of Juneau, Alaska (CBJ) and Rorie Watt, in his official capacity as the City Manager. CBJ owns and operates the Cruise Ship Terminal and the Alaska Steam Ship Dock, which are two of the four cruise docks located in the downtown area of the City of Juneau. The other two cruise ship docks, AJ Juneau Dock and Franklin Dock, are privately owned. The Franklin Dock is owned by Princess Cruises.' The AJ Juneau Dock is owned in part by Holland Americas CBJ, which has approximately 32,000 year-round residents, receives approximately 1,000,000 cruise ship passengers each year from early May through mid-September. SDocket No. 148. 'CLIA Alaska was dissolved in 2016. Exhibit MD, Docket No. 176-2. The regional group of CLIA that represents cruise lines which operate in Alaska is now called CLIA North West & Canada. Exhibit MC, Docket No. 172-5. 'Exhibit IP, Docket No. 127-16. AExhibit BT at 1, Docket No. 120-20. Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -2- Case 2 - Case 1:16-cv-00008-HRH Document 207 Filed 12106/18 Page 2 of 35 Page 143 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. This case involves challenges to two passenger fees imposed by CBJ. First, the Marine Passenger Fee (MPF) is a $S -per -passenger fee assessed on any marine passenger ship, with some exceptions,9 that enters any CBJ port. The MPF for each ship that enters any CBJ port is calculated based on the passenger manifest, and the owner or agent of the ship, not the individual passengers, is responsible for paying the MPF.10 CBJ Code §§ 69.20.030 and 69.20.040." The MPF was first imposed in 2000, at which time the stated purpose of the fee was to address the costs to the City and Borough for services and infrastructure usage by cruise ship passengers visiting Juneau, including emergency services, transportation impacts and recreation infrastructure use, and to mitigate impacts of in- creased utilization of City and Borough services by cruise ship passengers.['`1 ] In 2012, CBJ amended the "purpose and intent" portion of the MPF ordinance. The purpose of the MPF is now "to address the costs to the City and Borough for services and �1 infrastructure rendered to cruise ships and cruise ship passengers visiting the City and Borough.i13 Revenue from the MPF is placed in the Marine Passenger Fund, and the proceeds of the Fund are: appropriated in support of the marine passenger ship industry including: 'Ships having accommodations for 20 or fewer passengers, ships without overnight berths, non-commercial ships, and government ships are excluded from paying the MPF. 10There is, however, no dispute that cruise lines incorporate this fee into the cost cruise passengers pay for their cruises. "A copy of the MPF ordinance can be found at Exhibit 11, Docket No. 68-12. ''Exhibit 5 at 2, Docket No. 68-6. "Exhibit 36 at 1, Docket No. 70-6. Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -3- Case 3 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06118 Page 3 of 35 Page 144 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. (1) Design, construction, enhancement, operation, or mainte- nance of capital improvements; (2) Operating funds for personnel, training, commodities, rentals, services and equipment for services provided, made available to, or required as a result of marine passenger ships and marine passengers; (3) Projects and programs that promote safety, environmen- tal improvements[,] efficiency of interstate and interna- tional commerce, or enforcement of laws caused or required by marine passenger ships and marine passen- gers; (4) Acquisition of land required to execute the activities listed in this section; (5) Reserved; [and] (6) Surveys, analyses, polls, monitoring, and similar efforts to measure, describe or predict, or manage marine passengers, for items listed in subsection (a)(1) -(a)(4) of this section. CBJ Code § 69.20.120. In FY 2017, the revenue from the MPF was approximately S5 million. CBJ allocates a portion of the revenue generated by the MPF to municipal government departments which perform functions "that are available for use by cruise ship passengers."" 0 These departments have included Emergency Medical Services, Libraries, Police, Parks and Recreation, Streets, Finance, and the City Manager's Office.15 The allocated portion is transferred to the General Government Fund. "The amount allocated is based on the number of hours cruise ship passengers spend in Juneau compared to the number of hours residents, independent visitors, conventioneers, and embarking/disembarking passengers spend in Juneau on an annual basis."16 14Exhibit 25 at 1, Docket No. 69-10. 15Id. 16 Id. Order - Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -4- Case 4 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 4 of 35 Page 145 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. ( Revenue from the MPF is also used to directly fund projects. Each year, the City Manager accepts proposals for projects to be funded by the MPF. CBJ Code § 69.20.120(b)(1). A draft list of proposals is prepared and put out for public comment as well as comment from the cruise line industry. CBJ Code § 69.20.120(b)(3). After comment and review by the finance committee, a final list is forwarded to the Assembly for approval. Id. The direct funding includes projects and services that are provided by CBJ. Byway of example, for FY 2015, CBJ used revenue from the MPF17 for downtown foot/bike police patrols, downtown restroom cleaning, downtown sidewalk cleaning, Air Medevacs, EMS services, Docks and Harbors general operations and building maintenance, downtown pay phones, emergency room staff at the Bartlett Regional Hospital, and the city bus service." The direct funding also includes projects and services that are provided by third parties via operating grants. By way of example, for FY 2015, operating grants funded by revenue from the MPF were given to Tourism Best Management Practices,19 SAIL - Accessible Training and Trip Coordination,'' Airlift Northwest,'-' Franklin Dock 17Estimated MPF revenue for FY 2015 was $4,700,000. Exhibit 39 at 29, Docket No. 70-10. 1eld. 19The Tourism Best Management Practices "is a voluntary industry -managed program, designed to provide services to vessel passengers and address impacts, including safety issues, of tourism on local residents." Exhibit IG at 3, Docket No. 127-7. '-'SAIL provides training "on communicating and serving customers with disabilities" and assists disabled visitors with accessing tours and other recreation opportunities. Exhibit IY at 2, Docket No. I27-25. 21"Airlift Northwest provides air ambulance service for visitors and residents of Juneau and the surrounding communities." Exhibit GH at 3, Docket No. 125-8. Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 5 of 35 Page 146 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Enterprises,'-' AJ Juneau Dock, LLC,23 Goldbelt,2' and the Juneau Convention and Visitors Bureau .25 Grant funds were also used to pay for the downtown crossing guards and the Downtown Security Program." Finally, revenue from the MPF is also used for capital projects. By way of example for FY 2015, funds generated by the MPF were used for the Waterfront Seawalk ,27 electrical winches, real-time weather monitoring and communications, and Last Chance Basin Hydro- Geo.2' '-'-This company owns one of the private cruise ship docks. For FY 15, Franklin Dock Enterprises requested funding for restroom cleaning and maintenance supplies, dock repair, security training, a bear -proof dumpster, and a total suspended solids monitoring system. Exhibit IE at 6, Docket No. 127-5. 73This company owns one of the private cruise ship docks. For FY 15, it requested MPF revenue for restroom cleaning and maintenance, operational expenses for a short-range response boat, port security training, covered walkway side panels, and bear -proof dumpster and garbage cans. Exhibit IE at 5, Docket No. 127-5. 24Goldbelt operates the Seadrome Marina, which is located in downtown Juneau, and which caters to "boat based shore excursions, [the] small cruise ship market, and private yachts." Exhibit 112 at 1, Docket No. 75-7. MPF funds have been awarded to Goldbelt for replacement of the gangway, dock improvements, and construction of a guest staging area. '-'Exhibit 39 at 29, Docket No. 70-10. 'This funding was for two uniformed security officers who do foot patrols in the downtown area during the cruise season. Exhibit IE at 4, Docket No. 127-5. `''The Waterfront Seawalk project was part of CBJ's Long Range Waterfront Plan which was developed in 2004. The Waterfront Seawalk "goes directly along the cruise ship docks, starting at the Franklin Dock and continuing along the CT and AS docks before connecting to the sidewalk. The Seawalk picks up again at Gold Creek and continues to the whale statute." Affidavit of Dncan Rorie Watt [etc.] at 16-17, 170, Docket No. 132. '-'Exhibit 39 at 29, Docket No.70-10. The Last Chance Basin project was designed to increase the capacity of water wells to "provide[] a predictable water supply to the cruise ships." Exhibit IE at 7, Docket No. 127-5. Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -6- Case 6 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 6 of 35 Page 147 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. 1 )(\ 1 TV The second fee being challenged is the Port Development Fee (PDF), which is a $3.00 fee imposed on, with a few exceptions,29 "vessels carrying passengers for compensation on port calls in the City and Borough...."30 Pursuant to Assembly resolutions, the PDF has been imposed by CBJ since at least 2002, although the amount of the fee has increased over time to the current $3.00. The owner or agent of the vessel is responsible for paying the PDF .3 E Funds generated by the PDF are intended to be used "for capital improvements to the downtown waterfront for the provision of service to the cruise ship industry" and any projects paid for with PDF funds are intended "to benefit all entities which remit the Fee."32 In FY 2017, the PDF generated approximately $3 million in revenue. Since 2011, funds generated by the PDF have only been used for the 16B project33 and the Seawalk project." Claims and Issues A. Plaintiffs' Claims/Issues On April 13, 2016, plaintiffs commenced this action to challenge the MPF and PDF. In their first amended complaint, plaintiffs assert four causes of action. In their first cause of action, plaintiffs assert that the MPF and PDF violate the Tonnage Clause of the United =9Vessels under 200 tons, non-commercial vessels, government-owned vessels, and tribal -owned vessels are exempt from paying the PDF. "Exhibit 16 at 2, Docket No. 69-1. "Id. There is, however, no dispute that cruise lines incorporate this fee into the cost cruise passengers pay for their cruises. 32 Id. "The 16B project involved the construction of a new public dock and the reconstruc- tion of the Alaska Steamship Wharf to accommodate larger cruise ships. Watt Affidavit at 7, 129, Docket No. 132. The cost of this project exceeded $54 million. CBJ incurred substantial bond indebtedness to plan, design, and build the 16B project. Id. at 7, ¶¶ 29, 33. "Affidavit of Bob Bartholomew [etc.] at 6, ¶ 22, Docket No. 133. Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -7- Case 7 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06118 Page 7 of 35 Page 148 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. States Constitution. In their second cause of action, plaintiffs assert that the MPF and PDF violate the Rivers and Harbors Appropriation Act of 1899 (RHAA), as amended, 33 U.S.C_ § 5. In their third cause of action, plaintiffs assert that the MPF and PDF violate the Commerce Clause of the United States Constitution. In their fourth cause ofaction, plaintiffs assert that the MPF and PDF violate the Supremacy Clause of the United States Constitution, and they allege that 42 U.S.C. § 1983 provides a basis for their Tonnage Clause and Commerce Clause claims. Plaintiffs seek declaratory and injunctive relief. Plaintiffs seek declarations that 1) the MPF and PDF violate the Tonnage Clause, the Supremacy Clause, and the Commerce Clause, 2) defendants have deprived plaintiffs of their federal rights in violation of § 1983, 3) "[d]efendants are legally barred from imposing or collecting" the MPF and PDF "to the extent that revenues therefrom are unlawful, excessive, or otherwise impermissible;" and 4) "[d]efendants are legally barred from further use of ' the MPF and PDF "revenue to fund activities that are unrelated to and do not benefit the Cruise Lines' vessels and passengers or that do not reflect the direct cost of providing services to cruise vessels."35 Plaintiffs seek a permanent injunction prohibiting defendants from 1) "imposing or collecting the" MPF and PDF "to the extent that the amount thereof is excessive or otherwise impermissible;" and 2) "further use of the revenues from the" MPF and PDF "to fund activities that are unrelated to and do not benefit the Cruise Lines' vessels and passengers, or approximate their use of CBJ's port. ,36 Plaintiffs contend that many of CBJ's uses of the MPF and PDF revenue are unconstitutional or otherwise unlawful, including: 35First Amended Complaint for Declaratory and Injunctive Relief at 14, T 1, Docket No. 14. 3eId. at 12. Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 8 of 35 Page 149 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. -R)�\ a 71S revenues directed to general government operations; legal fees and costs (internal or external); infrastructure construction; maintenance, and improvements such as sidewalks, roadways, walkways, promenades; hospital costs; internet service and library upgrades; police and crossing guard costs; parks and beautification projects; and public transit.["] Plaintiffs now move for summary judgment on their first, second, and fourth causes of action and argue that it is not necessary for the court to address their third cause of action. B. Defendants' Claims/Issues By their motion to determine the law of the case, defendants ask the court to determine: 1) Whether the Tonnage Clause permits the use of fees for services that benefit vessel passengers and/or the vessel; 2) Whether the Tonnage Clause permits the use of fees for services that benefit vessel passengers and/or the vessel even if those services may be available to and/or used by the general public; 3) Whether the RHAA permits the use of fees for services that benefit vessel passengers and/or the vessel; 4) Whether the R1 AA permits the use of fees for services that benefit vessel passengers and/or the vessel even if those services may be available to and/or used by the general public. Defendants also cross -move for summary judgment. Defendants seek the dismissal of all of plaintiffs' causes of action, arguing that CBJ's use of MPF and PDF revenue has not been unconstitutional or unlawful. In addition, defendants state the defenses of statute of limitations, failure to exhaust administrative remedies, waiver, estoppel and/or quasi - estoppel, and laches. 37Plaintiffs' Reply [etc.] at 2, n.3, Docket No. 148. Order— Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -9- Case 9 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 9 of 35 Page 150 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. C. Matters Not in Dispute First, in plaintiffs' amended complaint and in their opening brief, plaintiffs seem to contend that the court should void the MPF ordinance and PDF resolution and enjoin CBJ from collecting the MPF and PDF altogether because the fees were unconstitutional and unlawful. In their reply brief, plaintiffs acknowledge that the MPF ordinance and PDF resolution are not necessarily unconstitutional or unlawful on their face, but rather plaintiffs contend that some of CBJ's uses of the revenue generated by the MPF and PDF are unconstitutional or unlawful. Plaintiffs contend that they are asking the court to enjoin CBJ from using future revenue from the MPF and PDF in an unconstitutional or unlawful manner. Second, plaintiffs do not seek the refund of MPF or PDF paid to date. Third, plaintiffs are associations of which cruise vessel owners are members. Plaintiffs seek declaratory and injunctive relief for the benefit of their members. Defendants concede that plaintiffs have standing to sue on behalf of their members for purposes of raising constitutional and statutory challenges to the MPF and PDF which are imposed upon association members' vessels calling at the Port of Juneau. That is, defendants concede that plaintiffs have standing to bring their claims for declaratory and injunctive relief as presently pleaded." Discussion A. Motion to Determine the Law of the Case In their motion to determine the law of the case, defendants first ask the court to determine whether the Tonnage Clause and the RHAA permit revenue from the MPF and PDF to be used for services that benefit vessel passengers, but do not benefit the vessel itself. The court begins with the Tonnage Clause. 3'Transcript of Oral Argument at 28:20-29:2 (Sept. 18, 2018), Docket No. 203. Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case _10 - Case 10 - Case 1:16-cv-00008-HRH Document 207 Filed 1.2106/18 Page 10 of 35 Page 151 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. rod 6 7�s The Tonnage Clause of the United States Constitution, Article I, Section 10, Clause 3, provides that: No State shall, without the Consent of Congress, lay any Duty of Tonnage.... The Tonnage Clause "seeks to prevent states with `convenient ports' from placing other States at an economic disadvantage by laying levies that would `ta[x] the consumption of their neighbours."' Polar Tankers, Inc. v. City of Valdez, Alaska, 557 U.S. 1, 7 (2009) (quoting 3 Records of the Federal Convention of 1787, pp. 542, 519 (M. Farrand rev. 1966)). The "`prohibition against tonnage duties has been deemed to embrace all taxes and duties regardless of their name or form, and even though not measured by the tonnage of the vessel, which operate to impose a charge for the privilege of entering, trading in, or lying in a port."' Id. at 8 (quoting Clyde Mallory Lines v. Alabama ex rel. State Docks Comm'n, 296 U.S. 261, 265-266 (1935)). "Although the Clause forbids all charges, whatever their form, that impose ( `a charge for the privilege of entering, trading in, or lying in a port, nothing in the history of the adoption of the Clause, the purpose of the Clause, or th[e Supreme] Court's interpretation of the Clause suggests that it operates as a ban on any and all taxes which fall on vessels that use a State's port, harbor, or other waterways." Id. at 9 (citations and emphasis omitted). Plaintiffs acknowledge that the Tonnage Clause does not preclude fees imposed for services provided to a vessel entering a port, such as charges for regulation of harbor traffic, pilotage, wharfage, use of locks, medical inspections of vessels, or emergency services for vessels. "Charges for such services, even those that vary according to tonnage, are constitutional for at least two reasons. First, they are not taxes ---which are assertions of sovereignty—but are instead demands for reasonable compensation—which are assertions of a right of property." Maher Terminals. LLC v. Port Authority of New York and New Order – Cross -Motions for Summary Judgment; Motion to Determine Law of the Case Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 11 of 35 Page 152 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Jersey, 805 F.3d 98, 107 (3rd Cir. 2015) (citing Packet Co. v. Keokuk, 95 U.S. 80, 85 l f (1877)). "Second, charges for services are constitutional because they facilitate, rather than impede, commerce." Id. (citing Clyde Mallory Lines, 296 U.S. at 265-66). But, a state or local government "may not escape the Tonnage Clause's reach merely by labeling a [fee] as a charge for services." Id. "Fees for service can still violate the Tonnage Clause if they have `a general, revenue -raising purpose."' Lil' Man In The Boat Inc. v. City and County of San Francisco, Case No. 17-cv-00904-JST, 2017 WL 3129913, at *4 (N.D. Cal. July 24, 2017) (quoting Polar Tankers, 557 U.S. at 10). "In other words, where a fee is used `for projects which do not and could not benefit' those paying the fee, the fee is unconstitutional." Id. (quoting Bridgeport & Port Jefferson Steamboat Co. v. Bridgeport Port Auth., 567 F.3d 79, 82...83 (2d Cir. 2009)). Case law over the past 150 years, most of it from the United States Supreme Court, unequivocally supports the proposition that, in order for a fee imposed upon a vessel to be permissible under the Tonnage Clause, it must be compensation for a service rendered to the vessel itself. Thus, Keokuk Northern Line Packet Co. v. City of Keokuk, 95 U.S. 80 (1877), holds that a city may impose and collect wharfage from vessel owners which moor at city - constructed wharves. See also Northwestern Union Packet Co. v. City of St. Louis, 100 U.S. 423, 429 (1879) (wharfage fees constitutional because they were "paid as compensation for the use of an improved wharf and not for the mere privilege of entering or stopping at the Port of St. Louis or for landing at the shore, in its natural condition, where there were no conveniences which could be called a wharf'); Cincinnati P.B.S.&P. Packet Co. v. Catlettsburg, 105 U.S. 559, 562 (188 1) ("[n]or is there any room to question the right of a city or town situated on navigable waters to build and own a wharf suitable for vessels to land at and to exact a reasonable compensation for the facilities thus afforded to vessels by Order Cross -Motions for Summary Judgment; Motion to Determine Law of the Case - 12- Q Case 1:16-cv-00008-HRH Document 207 Filed 12!06118 Page 12 of 35 Page 153 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. R)nd 1-� R the use of such wharves"); Huse v. Glover, 119 U.S. 543, 548 (1886) ("[t]he exaction of tolls for passage through the locks is as compensation for the use of artificial facilities constructed[,] ... like charges for the use of wharves and docks constructed to facilitate the landing of persons and freight, and the taking them on board, or for the repair of vessels"). In Southern S.S. Co. of New Orleans v. Port Wardens, 73 U.S. 31 (1867), the United States Supreme Court evaluated and struck down a fee imposed on every ship entering the Port of New Orleans, regardless of whether the ship was rendered a service of any kind while in port. The Court compared this fee to fees for pilotage and half -pilotage fees which the Court had found to not run afoul of the Tonnage Clause. The Court explained: Pilotage is a compensation for services performed, half -pilotage is compensation for services which the pilot has put himself in readiness to perform by labor, risk, and costs and which he has actually offered to perform. But in the case before us there were no services and no offer to perform any. Id. at 34. This case stands for the proposition that the mere availability of a service does not run afoul of the Tonnage Clause if the availability of that service is of benefit to a vessel. There is no requirement that fees imposed upon vessels have a physical impact upon the vessel. But a fee imposed "not for services provided to the vessel" is unconstitutional because such fees are deemed "designed to raise revenue used for general municipal service." Polar Tankers, 557 U.S. at 8, 10 (Valdez' personal property tax held unconstitutional because it was "not for services provided to the vessel"). In Morgan's Louisiana & T. R. & S. S. Co. v. Board of Health of State of Louisiana, 118 U.S. 455., 460 (1886), the fee being challenged was a fee that vessels were required to pay, as part of Louisiana's quarantine system, to be "examined at the quarantine station, with respect to their sanitary condition and that of their passengers[.]" The Court found that the fee did not violate the Tonnage Clause because it was "compensation for a service rendered, Order - Cross -Motions for Summary Judgment; Motion to Determine Law of the Case - 13 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 13 of 35 Page 154 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. as part of the quarantine system of all countries, to the vessel which receives the certificate that declares it free from further quarantine requirements." Id. The fee in question also provided some benefit to vessel passengers as the funds generated by the fee were used "for [the] care and treatment of diseased passengers, and for the comfort of their companions[.]" Id. at 460. But the fee was primarily compensation for a service rendered to the vessel itself and any benefit provided to passengers was incidental. Summarizing the foregoing, the Tonnage Clause does not prohibit the imposition and expenditure of fees imposed upon a vessel that reflect the costs of services provided to a vessel or for services which, if called upon by a vessel, would further the marine enterprise. Tonnage Clause case law focuses exclusively upon the permissibility of fees for services rendered to a vessel. No case law supports the proposition that fees imposed upon vessels but expended for services that benefit vessel passengers only would be constitutional under the Tonnage Clause. The same is true of the RHAA. The RHAA was amended in 2002 to include what is now codified as 33 U.S.C. § 5(b). Section 5(b) of the RHAA provides that: [n]o taxes, tolls, operating charges, fees, or any other imposi- tions whatever shal l be levied upon or collected from any vessel or other water craft, or from its passengers or crew, by any non -Federal interest, if the vessel or water craft is operating on any navigable waters[39] subject to the authority of the United States, or under the right to freedom of navigation on those waters, except for (1) fees charged under section 2236 of this title; (2) reasonable fees charged on a fair and equitable basis that 39The cruise ships that are being assessed the MPF and PDF dock in Gastineau Channel, which is navigable water. See Approved Jurisdictional Determination Form, Exhibit 76 at 1, Docket No. 73-1 ("Gastineau Channel qualifies as navigable water of the United States" for purposes of the RHAA "because it is a water body subject to the ebb and flow of the tide"). Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -14- Case 14 - Case 1;16-cv-00008-HRH Document 207 Filed 12106/18 Page 14 of 35 Page 155 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. end P14 (A) are used solely to pay the cost of a service to the vessel or water craft; (B) enhance the safety and efficiency of interstate and foreign commerce; and (C) do not impose more than a small burden on interstate or foreign commerce; or (3) property taxes on vessels or watercraft, other than vessels or watercraft that are primarily engaged in foreign commerce if those taxes are permissible under the United States Constitution. The foregoing "codified the common law concerning the [] constitutional provisions" of the Commerce and Tonnage Clauses of the United States Constitution. State, Den't of Natural Resources v. Alaska Riverways, Inc., 232 P.3d 1203, 1222 (Alaska 2010). "33 U.S.C. § 5(b), like the Commerce and Tonnage Clauses, prohibits levying fees on the use of navigable waters unless those fees do not impose a significant burden on interstate commerce and represent a fair approximation of the benefit conferred or cost incurred by the I charging authority." Id.; see also, Bridgeport and Port Jefferson Steamboat Co. v. Bridgeport Port Auth., 566 F. Supp. 2d 81, 102 (D. Conn. 2008) ("[t]he language of the requirements" in Section 5(b) "closely tracks the Commerce Clause and Tonnage Clause cases ... in its focus on reasonable fees used to cover the cost of service to vessels"). "The U.S. House Conference Report state[d] that the purpose of 33 U.S.C. § 5(b) was `to clarify existing law with respect to Constitutionally permitted fees and taxes on a vessel,' and `to prohibit fees and taxes on a vessel simply because that vessel sails through a given jurisdiction."' Reel Hooker Sportfishing, Inc. v. State, Dep't of Taxation, 236 P.3d 1230, 1235 (Haw. Ct. App. 20 10) (quoting H.R. Rep. No. 108-334, at 180 (2002) (Conf. Rep.)). In codifying the common law developed under the Tonnage Clause, Congress unambiguously provided that entities such as CBJ may not impose fees on vessels operating Order -- Cross -Motions for Summary Judgment; Motion to Determine Law of the Case - 15- Case 5- Case 1:16-cv-00008-HRH Document 207 Filed 12/06118 Page 15 of 35 Page 156 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. in navigable waters of the United States or upon the passengers or crew of such vessels, { unless such fees were reasonable and used to pay "the cost of a service to the vessel." Section 5(b) creates no exception for services beneficial only to passengers of a vessel. Secondly, in their motion for determination of the law of the case, defendants ask the court to determine whether the Tonnage Clause and the RHAA pen -nit revenue from the MPF and PDF to be used for services that benefit passengers and/or vessels but also benefit the general public. Whether a particular service is available to and/or used by the general public is not relevant under either the Tonnage Clause or Section 5(b). Services that constitute a service to a vessel do not become unconstitutional or unlawful because of incidental/parallel use by the general public. Based on the foregoing, defendants' motion to determine the law of the case is granted in part and denied in part. The motion is denied as to defendants' contention that the Tonnage Clause and Section 5(b) of the RHAA permit the use of fees for services that only benefit passengers. In order for fees to be permissible under the Tonnage Clause and the RHAA, the fees must be used for services rendered to a vessel itself. The motion is granted as to defendants' contention that fees that are otherwise permissible do not become impermissible simply because the services being provided may also benefit the general public. B. Cross -Motions for Summary Judgment Summaryjudgment is appropriate when there are no genuine issues of material fact and the moving party is entitled to judgment as a matter of law. Fed. R. Civ. P. 56(a). The initial burden is on the moving party to show that there is an absence of genuine issues of material fact. Celotex Corp. v. Catrett, 477 U.S. 317, 325 (1986). If the moving party meets its initial burden, then the non-moving party must set forth specific facts showing that there Order - Cross -Motions for Summary Judgment; Motion to Determine Law of the Case - 16- Case 6- Case 1.16-cv-00008-HRH Document 207 Filed 12/06/18 Page 16 of 35 Page 157 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Food 11� is a genuine issue for trial. Anderson v. Liberty Lobby, Inc., 477 U.S. 242, 247-48 (1986). In deciding a motion for summaryjudgment, the court views the evidence of the non -movant in the light most favorable to that party, and all justifiable inferences are also to be drawn in its favor. Id. at 255. "[T]he court's ultimate inquiry is to determine whether the `specific facts' set forth by the nonmoving party, coupled with undisputed background or contextual facts, are such that a rational or reasonable jury might return a verdict in its favor based on that evidence." T.W. Elec. Service, Inc. v. Pacific Elec. Contractors Ass'n, 809 F.2d 626, 631 (9th Cir. 1987). "[Wjhen parties submit cross-motions for summary judgment, [t]he court must rule on each party's motion on an individual and separate basis, determining, for each side, whether a judgment may be entered in accordance with the Rule 56 standard." Fair Housing Council of Riverside County, Inc. v. Riverside Two, 249 F.3d 1132, 1136 (9th Cir. 2001) (citations omitted). 1. private cause of action Defendants argue that plaintiffs' second cause of action fails because there is no private cause of action under the RHAA. In California v. Sierra Club, 451 U.S. 287, 289 (1981), the Court considered whether "private parties may sue under the Rivers and Harbors Appropriation Act of 1899 to enforce § 10 of that Act." Section 10 of the Act "prohibits [t]he creation of any obstruction not affirmatively authorized by Congress, to the navigable capacity of any of the waters of the United States...."' Id. (quoting 33 U.S.C. § 403). The Court applied the four Cort factors to determine if Section 10 established a private cause of action: "First, is the plaintiff one of the class for whose especial benefit the statute was enacted, ... —that is, does the statute create a federal right in favor of the plaintiff? Second, is there any indication of legislative intent, explicit or implicit, either to create such a remedy or to deny one? ... Third, is it consistent Order– Cross -Motions for Summary Judgment; Motion to Determine Law of the Case - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 17 of 35 Page 158 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. with the underlying purposes of the legislative scheme to imply such a remedy for the plaintiff? ... And finally, is the cause of action one traditionally relegated to state law, in an area basically the concern of the States, so that it would be inappro- priate to infer a cause of action based solely on federal law?" Id. at 293 (quoting Cort v. Ash. 422 U.S. 66, 78 (1975)). As to the first factor, the Court found that "Section 10 of the Rivers and Harbors Appropriation Act is the kind of general ban which carries with it no implication of an intent to confer rights on a particular class of persons." Id. at 294. As to the second factor, the Court found that there was "nothing in the legislative history suggesting that § 10 was created for the especial benefit of a particular class." Id. Rather, the Court found that "the legislative history supports the view that the Act was designed to benefit the public at large by empowering the Federal Government to exercise its authority over interstate commerce with respect to obstructions on navigable rivers caused by bridges and similar structures." Id. at 294-95. Because the first two Cort factors plainly indicated that Congress did not intend to create a private cause of action, the Court did not consider the third and fourth factors. Id. at 298. 0 Defendants argue that the holding in California v. Sierra Club is not limited to Section 10 of the RHAA but applies to Section 5(b) as well. Defendants contend that there is nothing to indicate that Congress intended to create a private cause of action when it amended Section 5(b) in 2002. No other court has actually analyzed this issue. In Bridgeport Port Authority, 566 F. Supp. 2d at 102-03, the court questioned "whether there is a private right of action under the statute" but did not resolve this question since it found that the ferry passenger fee at issue violated the Tonnage Clause. In Moscheo v. Polk County, Case No. E2008-01969—COA- R3—CV, 2009 WL 2868754, at *5 (Tenn. Ct. App. Sept. 2, 2009), the court observed that Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 18 of 35 -18- Page 159 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. �0 V\1 TV� "Polk County appears to be correct when it argues that 33 U.S.C. § 5(b) does not create a private cause of action[,]" but it provided no analysis. California v. Sierra Club does not control the issue of whether there is a private cause of action under Section 5(b) of the RHAA because that case involved an entirely different section of the Act. More importantly, "[i]n later cases, the Supreme Court essentially collapsed the Cort test into a single focus: `[t]he central inquiry remains whether Congress intended to create, either expressly or by implication, a private cause of action."' Logan v. U.S. Bank Nat'l Ass'n, 722 F.3d 1163, 1170 (9th Cir. 2013) (quoting Touche Ross & Co. v. Redington, 442 U.S. 560, 575 (1979)). "As with any case involving congressional intent, [the court] presume[s] that Congress expressed its intent through the statutory language it chose." Id. at 1171. The court "begin[s] [its] search for congressional intent with the language and structure of the statute, and then look[s] to legislative history only if the Ianguage is unclear, or if there is a clearly expressed contrary intention in the legislative ` history that may overcome the strong presumption that the statutory language represents congressional intent[.]" Id. (internal citations omitted). Congress could not have intended to preclude a private cause of action under Section 5(b) of the RHAA because it was Congress' clear intent to mirror the federal common law of the Commerce Clause and the Tonnage Clause when it enacted Section 5(b). "When Congress codifies a judicially defined concept, it is presumed, absent an express statement to the contrary, that Congress intended to adopt the interpretation placed on that concept by the courts." Davis v. Michigan Den't of Treasury, 489 U.S. 803, 813 (1989). Because private plaintiffs have been able to enforce the prohibitions of the Tonnage Clause in courts. Congress must have intended that private plaintiffs would be able to enforce these same prohibitions under Section 5(b) of the RHAA. Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case - 19- Case 9- Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 19 of 35 Page 160 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. The foregoing conclusion is reinforced by the fact that Section5(b) was enacted for the benefit of vessels, and with respect to passengers and crews of vessels, as opposed to the general public. Section 5(b) expressly prohibits certain fees or taxes being imposed on vessels, crews, and passengers. For this additional reason, the court concludes that Congress intended that vessels (or associations representing vessels and their owners, such as plaintiffs here) could enforce Section 5(b). In short, Section 5(b) of the RHAA creates a private cause of action such as that asserted by plaintiffs in their second cause of action. statute of limitations The first, third, and fourth causes of action of plaintiffs' complaint are founded upon the United States Constitution. These constitutional claims are before the court pursuant to 42 U.S.C. § 1983. Although plaintiffs only refer to § 1983 in connection with their fourth cause of action, the Ninth Circuit holds that "a litigant complaining of a violation of a constitutional right does not have a direct cause of action under the United States Constitution but must utilize 42 U.S.C. § 1983." Arpin v. Santa Clara Valley Transp. Agency, 261 F.3d 912, 925 (9th Cir. 2001). Plaintiffs' causes of action based upon the Tonnage Clause, the Commerce Clause, and the Supremacy Clause are all § 1983 claims 40 and are subject to the statute of limitations which applies to such claims. 40There is some suggestion by defendants that plaintiffs' § 1983 claims against CBJ fail because plaintiffs cannot show that CBJ is acting pursuant to an official policy. To prevail on a § 1983 claim against a municipality, "a plaintiff must show: (1) that he was `deprived of [his] constitutional rights by defendants and their employees acting under color of state law; (2) that the defendants have customs or policies which amount to deliberate indifference to ... constitutional rights; and (3) that these policies [were] the moving force behind the constitutional violations."' Gant v. County of Los Angeles, 772 F.3d 608, 617 (9th Cir. 2014) (quoting Lee v. City of Los Angeles, 250 F.3d 668, 681-82 (9th Cir. 2001)). If CBJ has been using revenue from the MPF and PDF in impermissible ways, there can be no doubt that it has done so pursuant to an official policy which is expressed in the MPF ordinance and the PDF resolution. Order - Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -20- Case 20 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 20 of 35 Page 161 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. f oiwl 111 "[B]ecause there is no specified statute of limitations for an action under 42 U.S.C. § 1983, the federal courts look to the law of the state in which the cause of action arose and apply the state law of limitations governing an analogous cause of action." Pouncil v. Tilton, 704 F.3d 568, 573 (9th Cir. 2012). Defendants urge the court to apply Alaska's two-year tort statute of limitations, AS 09.10.070(a), which applies to actions based "upon a liability created by statute[.]" Defendants argue that means that any allegations as to the collection and expenditure of the MPF and PDF prior to April 16, 2014 are barred by the statute of limitations. Assuming without deciding that a two-year statute of limitations applies to plaintiffs' constitutional claims, these claims are not barred by the statute of limitations because "continued enforcement of an unconstitutional statute cannot be insulated by the statute of limitations." Virginia Hospital Ass'n v. Baliles, 868 F.2d 653, 663 (4th Cir. 1989) (citation omitted). Moreover, plaintiffs are only requesting prospective relief, so whether the court considers expenditures related to the MPF and PDF prior to April 16, 2014 is irrelevant. The question here is the proper expenditure of MPF and PDF revenue in the future. Plaintiffs' constitutional claims are not time barred. Defendants also argue that plaintiffs' RHAA claim is barred by the statute of limitations. Defendants argue that the four-year limitation in 28 U.S.C. § 1658(a) would apply to plaintiffs' RHAA claim. The PDF was first levied in 2002 and became $3.00 in 2008. But, plaintiffs did not file the instant suit until April 13, 2016. Thus, defendants argue that plaintiffs are barred from bringing a claim that the PDF violates the RHAA. And although defendants do not expressly make the same argument as to the MPF, presumably the same statute of limitations would apply to plaintiffs' claim that the MPF violates the Order Cross -Motions for Summary Judgment; Motion to Determine Law of the Case Case 1:16-cv-00008-HRH Document 207 Filed 12106/18 Page 21 of 35 -2l - Page 162 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. RHAA and plaintiffs did not file the instant suit challenging the MPF within four years of ( k that fee first being imposed. Plaintiffs' RHAA claim is not time barred. "When a plaintiff alleges a continuing violation of the law, an overt act is required to restart the statute of limitations and the statute of limitations runs from the last overt act." Eichman v. Fotomat Corp., 880 F.2d 149, 160 (9th Cir. 1989). Each year the CBJ Assembly approves the expenditures of the MPF and PDF revenue, so each yearly decision constitutes an overt act and restarts the statute of limitations. 3. exhaustion of administrative remedies Defendants argue that they are entitled to dismissal of plaintiffs' claim that the MPF is unconstitutional because plaintiffs failed to exhaust their administrative remedies. "To determine if a complaint should be dismissed for failure to exhaust administrative remedies, a court must decide whether (a) exhaustion of remedies was required; (b) the [plaintiff] exhausted those remedies; and (c) the failure to exhaust remedies was excused." South 5 Peninsula Hospital v. Xerox State Healthcare LLC, 223 F. Supp. 3d 929, 936 (D. Alaska 2016) (citation omitted). "In general, exhaustion is required if a statute or regulation provides for administrative review. If, however, a court finds no effective remedy is available, it will generally be an abuse of discretion to require exhaustion of remedies." Id. (citation omitted). CBJ Code § 69.20. 100 provides: An owner or agent who protests the payment of the fees charged under this chapter shall pay the fees and shall, within the time set for payment of the fees, provide the manager with a written statement of protest specifying the amount of the fees paid and the basis for the protest. The manager's decision shall be final and any appeal thereof shall be to the superior court. Order Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -22- Case 22 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06118 Page 22 of 35 Page 163 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Fu(\d �n� Defendants argue that there is no dispute that plaintiffs did not avail themselves of this administrative remedy. Defendants further argue that there is no excuse for plaintiffs' failure to avail themselves of this administrative remedy. Defendants argue that plaintiffs cannot contend that the procedure provided is inadequate particularly since the procedure allows for appeal to the superior court, a court that has jurisdiction to hear constitutional claims. Defendants also argue that plaintiffs cannot claim that the procedure would have been futile or that it was unreasonable. Plaintiffs' MPF claims are "outside the reach of the administrative review process...." South Peninsula Hospital, 223 F. Supp. 3d at 937. The procedures in CBJ Code § 69.20. 100 provide a mechanism for a fee payer to protest the amount of a specific assessment and obtain a refund for an improperly calculated fee. But, plaintiffs' MPF claims have nothing to do with improperly calculated fees but rather are claims for prospective relief based on allegations that the MPF violates the Tonnage Clause and the RHAA. There is no administrative remedy that plaintiffs have failed to exhaust as a predicate to bringing this action. 4. waiver Defendants argue that plaintiffs have waived any right to assert that the MPF and PDF violate the Tonnage Clause. "A waiver occurs when `a party intentionally relinquishes a right' or `when that party's acts are so inconsistent with an intent to enforce the right as to induce a reasonable belief that such right has been relinquished."' Salvers v. Metropolitan Life Ins. Co., 871 F.3d 934, 938 (9th Cir. 2017) (quoting Intel Corp. v. Hartford Accident & Indem. Co., 952 F.2d 1551, 1559 (9th Cir. 1991)). "The general rule is that `[c]onstitutional rights may ordinarily be waived [only] if it can be established by clear and convincing evidence that the waiver is voluntary, knowing, and intelligent."' Schell v. Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -23- Case 23 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 23 of 35 Page 164 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Witek, 218 F.3d 1017, 1023 (9th Cir. 2000) (quoting Gete v. INS, 121 F.3d 1285, 1293 (9th Cir. 1997)). "Whether a waiver of constitutional rights was made knowingly and voluntarily is a mixed question of law and fact...." Kirkpatrick v. Chappell, 872 F.3d 1047, 1055 (9th Cir. 2017) (quoting Moran v. Godinez, 57 F.3d 690, 698 (9th Cir. 1994)). The parties disagree as to whether plaintiffs (or a predecessor association) did or did not knowingly and voluntarily waive any rights they had to challenge the MPF and PDF. The parties disagree as to the authority of various representatives of vessel owners or of the associations to consent to or waive the collection of fees imposed upon plaintiffs' members' vessels. The court need not resolve this dispute because no reasonable fact -finder could find that plaintiffs or their members knowingly and voluntarily waived for all time in the future any possible constitutional or legal challenge to the MPF and PDF. If plaintiffs were seeking to obtain a refund of fees paid by vessel owners in the past, defendants' waiver argument might have some validity. But plaintiffs are not seeking refunds, and requests by plaintiffs or their members for services and/or concurrences in the providing of services in the past do not evidence a knowing and voluntary waiver of a prospective constitutional or legal challenge to the MPF ordinance or the PDF resolution. laches Defendants argue that laches prevents plaintiffs from pursuing claims that the MPF and PDF violate the Tonnage Clause. "The affirmative defense of laches `is an equitable time limitation on a party's right to bring suit, which is derived from the maxim that those who sleep on their rights, lose them."' Eat Right Foods Ltd. v. Whole Foods Market, Inc., 880 F.3d 1109, 1115 (9th Cir. 2018) (quoting Miller v. Glenn Miller Prod.. Inc., 454 F.3d 975, 997 (9th Cir. 2006)). "To establish that laches bars a claim, a defendant must `prove both an unreasonable delay by the plaintiff and prejudice to itself."' Id. (quoting Evergreen Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -24- Case 24 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 24 of 35 Page 165 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. { Safety Council v. RSA Network Inc., 697 F.3d 1221, 1226 (9th Cir. 2012)). "'[E]ven constitutional rights can be waived if not timely asserted."' Fox v. Johnson, 832 F.3d 978, 989 (9th Cir. 2016) (quoting Hill v. Blind Indus. & Servs. of Md., 179 F.3d 754, 758 (9th Cir. 1999)). Defendants must first show that plaintiffs have unreasonably delayed in bringing their challenges to the MPF and FDF. There is no question that plaintiffs delayed in bringing their constitutional challenges as to the MPF and PDF fees paid in the past. This delay was unreasonable, given that CBJ has been expending the revenue from the MPF and PDF for years for some of the projects to which plaintiffs are now objecting. But plaintiffs are not seeking refunds of fees which were paid in the past. The relief that plaintiffs are seeking is forward-looking and has to do with MPF and PDF funds not yet collected or expended. "[L]aches typically does not bar prospective injunctive relief." Da iag LLC v. Sony Corp., 263 F.3d 942, 959 (9th Cir. 2001). "[T]he general rule that �r laches does not bar future injunctive relief stems from a practical recognition of the interaction between the temporal components of those two doctrines. Laches stems from prejudice to the defendant occasioned by the plaintiff's past delay, but almost by definition, the plaintiffs past dilatoriness is unrelated to a defendant's ongoing behavior that threatens future harm." Id. at 959-960. Although laches may apply in "special case[s]" seeking prospective injunctive relief, id. at 960, this is not a special case. The 16B project is the only evidence of possible future prejudice to defendants, and plaintiffs unequivocally conceded at oral argument 41 that defendants may constitutionally and lawfully use PDF revenue in the future to pay for the 16B project. There is no future prejudice to defendants because they have an entirely free 41Transcript of Oral Argument at 11:15-22 (Sept. 18, 2018), Docket No. 203. Order - Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -25 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 25 of 35 Page 166 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. hand in determining what projects to propose in the future and how those projects should be t , funded. The parties' cross-motions for summary judgment have not presented a genuine dispute of material fact as regards defendants' laches defense. Plaintiffs delayed for years in bringing their constitutional challenge to the MPF and PDF expenditures, and that delay was unreasonable in light of the fact that defendants were using MPF and PDF fees for years for some of the projects to which plaintiffs are now objecting. But defendants' affirmative defense of laches, like their waiver defense, is unavailing in light of the fact that plaintiffs are not seeking a refund of fees previously collected. 6. equitable estoppel Defendants argue that plaintiffs should be equitably estopped from challenging the MPF and PDF. To demonstrate that equitable estoppel is warranted, a party A must show: (jam J� "(1) the party to be estopped knows the facts, (2) he or she intends that his or her conduct will be acted on or must so act that the party invoking estoppel has a right to believe it is so intended, (3) the party invoking estoppel must be ignorant of the true facts, and (4) he or she must detrimentally rely on the fonner's conduct" United States v. Kim, 806 F.3d 1161, 1168 (9th Cir. 2015) (quoting United States v. Hemmen, 51 F.3d 883, 892 (9th Cir. 1995)). "`Equitable estoppel ordinarily presents a question of fact unless only one reasonable conclusion can be drawn from the undisputed facts."' Kendall v. Amer. Hawaii Cruises, 704 F. Supp. 1010, 1018 (D. Haw. 1989) (quoting Shamrock Development Co. v. City of Concord, 656 F.2d 1380, 1386 (9th Cir. 1981)). Defendants argue that plaintiffs asserted that they supported the PDF and then followed that assertion by not challenging the PDF for eight years. Defendants argue that Order Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -26- Case 26 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 26 of 35 Page 167 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. �An t )__T�l CBJ relied on that assertion by planning and developing numerous infrastructure improve- ments, including the 16B project. Defendants argue that CBJ would not have undertaken these projects if they had known that plaintiffs were going to challenge the PDF at some point down the road. But, this argument fails for the same reason as defendants' laches argument fails, namely that the 16B project is irrelevant to this case. As for the MPF, defendants argue that CBJ has relied on the fact that plaintiffs' members specifically agreed to expenditures or requested expenditures, with no knowledge that plaintiffs might someday dispute how CBJ was using the MPF revenue. Defendants argue that it cannot possibly be equitable for plaintiffs' members to request expenditures from the MPF funds and then for plaintiffs to later file a lawsuit alleging that those very expenditures are unconstitutional. This argument fails because there is nothing inequitable about receiving the benefits of a statute or ordinance and then later challenging the constitutionality of that statute or ordinance. See Louisville & N. R. Co. v. Bass, 328 F. Supp. 732, 741 (D.C. Ky. 1971) (rejecting argument that the defendants were estopped from challenging the constitutionality of a statute because they had accepted "the monetary benefits" of the statute). Moreover, as has been repeatedly stated herein, plaintiffs are only seeking prospective relief, which makes their failure to object in the past to certain projects irrelevant to the issue of whether defendants can expend MPF and PDF funds on those projects in the future. 7. quasi -estoppel Defendants argue that quasi -estoppel should apply to plaintiffs' claims that the MPF and PDF are unconstitutional. "Quasi -estoppel applies where it would be unconscionable to allow a party to assert inconsistent positions." In re Quintana, 915 F.2d 513, 518 (9th Cir. 1990); see also, In re Kritt, 190 B.R. 382,388 (9th Cir. BAP 1995) (citation omitted) ("quasi Order - Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -27- Case 27 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 27 of 35 Page 168 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. estoppel[] forbids a party from accepting the benefits of a transaction or statute and then subsequently taking an inconsistent position to avoid the corresponding obligations or effects"). In determining whether quasi -estoppel applies, the court considers the following factors: "whether the party asserting the inconsistent position has gained an advantage or produced some disadvantage through the first position; whether the inconsistency was of such significance as to make the present assertion unconscionable; and, whether the first assertion was based on full knowledge of the facts." TKC Aerospace, Inc. v. Muhs, Case No. 3:11-cv-0189-HRH, 2015 WL 6394481, at *5 (D. Alaska Oct. 22, 2015) (quoting Wright v. State, 824 P.2d 718, 721 (Alaska 1992)). Defendants argue that plaintiffs are now taking an inconsistent position because plaintiffs originally supported the PDF but are now claiming that only fees that are used to provide services to the physical vessel itself are constitutional. Defendants argue that this inconsistency is significant because over the last eight years, plaintiffs' members have made a substantial amount of money by bringing their cruise ships to Juneau and using the �� } infrastructure created in part with revenue generated by the PDF. Defendants argue that for plaintiffs to now change their position is unconscionable. As for the MPF, defendants argue that it is unconscionable for plaintiffs to now argue that the MPF is unconstitutional when plaintiffs' members have been requesting and using MPF funds for years. Plaintiffs are indeed taking a different position than they have sometimes taken concerning expenditures from the PDF and MPF. Plaintiffs' members operate profitable tourist businesses, and the Juneau tourist business is also extremely beneficial to the City and Borough of Juneau. But the fact that both parties benefit from tourism is irrelevant to the question of whether or not the doctrine of quasi -estoppel applies in this case. It is true that plaintiffs' members have accepted benefits in the sense that their money has been collected Order - Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -28- Case 28 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 28 of 35 Page 169 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. ) n J ITS ( by defendants and then expended for projects or services, some of which plaintiffs' members have requested. It would indeed bother the conscience of the court were plaintiffs' members to accept the benefit of projects or services which they requested and then challenge defendants for providing those projects or services by seeking a refund. But plaintiffs are not seeking a refund of any fees collected from their members. Again, the relief that plaintiffs are seeking here is forward-looking. At present, plaintiffs have taken no position and have gained no advantage — nor have they caused any disadvantage — with respect to future expenditures of revenue generated by the MPF and PDF. There is nothing unconscionable about plaintiffs asserting their constitutional and statutory rights as to the future use of fees collected from plaintiffs' members. Defendants' affirmative defense of quasi -estoppel fails. 9. merits The constitutional and statutory issues raised by the parties' cross-motions for summary judgment are purely legal issues. There are no fact disputes to be resolved at this time because plaintiffs do not seek the refund of fees previously imposed and collected by CBJ. Although presently the court is not in a position to evaluate the constitutionality or lawfulness of PDF or MPF funded services or projects which defendants may offer in the future, the case is ripe for declarations of law applicable to plaintiffs' first and second causes of action and the constitutionality of the MPF ordinance and the PDF resolution in light of the Supremacy Clause of the United States Constitution (plaintiffs' fourth cause of action). The court begins with the issues raised in defendants' cross-motion for summary judgment. Defendants first ask the court whether the Tonnage Clause permits the use of fees for services that benefit vessel passengers and/or the vessel. Applying the legal authorities set out above, the use of MPF and PDF fees for services which defendants provide to vessels Order -- Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -29- Case 29 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 29 of 35 Page 170 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. is permissible. The Tonnage Clause is not violated by defendants' spending of MPF and (` { PDF funds for those endeavors that facilitate the marine operations of plaintiffs' members' vessels. Such endeavors constitute services to a vessel. Expenditure of MPF and PDF fees for the benefit of passengers violates the Tonnage Clause unless those expenditures constitute a service to the vessel. For example, the supply and maintenance of equipment by defendants which is used by passengers for purposes of embarking or disembarking a vessel plainly benefits passengers. However, the expenditure of MPF and PDF funds for that type of service does not offend the Tonnage Clause because boarding and disembarking from a vessel plainly constitutes a service to the vessel as well. But expenditures of MPF and PDF funds for services to passengers only — such as crossing guards, repair and maintenance of sidewalks - violate the Tonnage Clause because they do not constitute a service to a vessel. There is no nexus to the marine operations of a vessel. Put somewhat differently, the question which plaintiffs' first cause of action puts before the court is not whether CBJ's use of MPF and PDF funds benefits passengers. Passenger benefits are not relevant. The proper question as to each category of expenditure by defendants is: Does the expenditure provide a service to a vessel? If the answer is yes, the expenditure is constitutional. If the answer is no, the expenditure is unconstitutional under the Tonnage Clause. The second issue raised in defendants' cross-motion for summary judgment also concerns plaintiffs' first cause of action. Defendants ask whether the Tonnage Clause permits the use of fees for services that benefit the passengers or a vessel, even if those services may be available to and/or used by the general public. As discussed above, expenditure of MPF and PDF fees for services that benefit a vessel (that facilitate marine operations) are constitutional, whereas those expenditures that do not benefit a vessel are Order - Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -30- Case 30 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 30 of 35 Page 171 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Fvvl d Tt� unconstitutional. Whether a particular service provided by defendants is available to and/or used by the general public is not relevant to plaintiffs' Tonnage Clause claim. Providing facilities that constitute a service to a vessel do not become unconstitutional because of incidental/parallel use by the general public. That said, services provided by defendants to passengers which are of like kind to those services generally provided by municipalities and generally funded by municipal tax revenues are unlikely to qualify as services to a vessel. Whereas a gangplank used by passengers and the general public is a service to a vessel, sidewalk repairs and access to the public library's internet, which passengers share with the general public, are unlikely to be a service to a vessel. The third issue raised by defendants in their cross-motion for summary judgment concerns plaintiffs' second cause of action. Defendants ask whether the RHAA limits the use of fees to those services only provided to a vessel, or if fees may properly be used for services benefitting only vessel passengers. As discussed above, the RHAA expressly limits the use of fees imposed upon a vessel or its passengers to services provided to the vessel. A service which is provided by defendants and is beneficial to a vessel does not become unlawful under the RHAA because passengers, in addition to the vessel, may benefit from the expenditure. But using fees imposed on a vessel for services which benefit passengers, but which do not also benefit the vessel, is unlawful. Finally, defendants ask with respect to plaintiffs' second cause of action whether the RHAA limits the use of fees to services to the passengers and the vessel to the exclusion of use or availability of use by the public. Again, the critical inquiry is whether or not a service provided by defendants and paid for with MAF or PDF funds constitutes a service to a vessel. Whether a service to a vessel incidentally benefits passengers or is used by passengers as well as the general public does not matter. Services provided by defendants, funded by MPF Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -31 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06118 Page 31 of 35 Page 172 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. or PDF fees, which benefit passengers, or passengers and the general public, are unlawful under the RHAA unless those expenditures are shown to be a service to a vessel. In the end, defendants argue that they are entitled to summaryjudgment on plaintiffs' first and second causes of action because their use of MPF and PDF revenue for services to passengers is constitutional and lawful. Defendants' cross-motion is denied as to the plaintiffs' first and second causes of action for the reason that fees imposed by defendants upon vessels and used for services to passengers are unconstitutional and unlawful unless the services in question constitute a service to a vessel. Defendants also seek summary judgment on plaintiffs' third cause of action based upon the Commerce Clause. Defendants' cross-motion for summaryjudgment on plaintiffs' Commerce Clause cause of action is denied. Fees imposed and collected for services to passengers that do not also benefit the vessel may violate the Commerce Clause because fees for such services likely unduly burden interstate commerce. Finally, defendants seek summary judgment on plaintiffs' Supremacy Clause cause of action. "It is a familiar and well-established principle that the Supremacy Clause, U.S. Const., Art. VI, cl. 2, invalidates state laws that `interfere with, or are contrary to,' federal law." Hillsborough County. Fla. v. Automated Medical Laboratories, Inc., 471 U.S. 707, 712-13 (1985) (quoting Gibbons v. Ogden, 9 Wheat. 1, 9 (1824)). "`The Supremacy Clause unambiguously provides that if there is any conflict between federal and state law, federal law shall prevail."' Berezovsky v. Moniz, 869 F.3d 923, 930 (9th Cir. 2017) (quoting Gonzales v. Raich, 545 U.S. 1, 29 (2005)). "Preemption arises when `compliance with both federal and state regulations is a physical impossibility, or. . . state law stands as an obstacle to the accomplishment and execution of the full purposes and objectives of Congress. "' Id. (quoting Bank of Am. v. City & Cty. of S.F., 309 F.3d 551, 558 (9th Cir. 2002)). Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -32- Case 32 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 32 of 35 Page 173 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. �-Und 2�� Plaintiffs argue that the RHAA preempts the MPF ordinance and the PDF resolution. But, this argument fails. The MPF ordinance and PDF resolution are not preempted by the Supremacy Clause. It is not impossible for vessel owners to comply with both the federal law and the local law. Because some of the uses of the MPF and PDF revenue is permissible under the RHAA, the local laws do not "stand[] as an obstacle to the accomplishment and execution of the full purposes and objectives of Congress." Berezovsky, 869 F.3d at 930 (citation omitted). Defendants' cross-motion as to plaintiffs' Supremacy Clause claim is granted. Turning then to plaintiffs' motion for summaryjudgment, plaintiffs seek a declaration that the MPF and PDF violate the Tonnage Clause of the United States Constitution (first cause of action) and Section 5(b) of the RHAA (second cause of action). The following rulings on plaintiffs' first and second causes of action are forward-looking. These rulings are based upon the court's determination of the law of the case as set forth above and the court's resolution of the substantive issues raised by defendants in their cross-motion for summary judgment. The court is not making factual determinations at this time. Moreover, the court does not presently have before it any claim or sufficient evidence upon which to make a determination as to the reasonableness of any costs of services which defendants supply to vessels. The MPF ordinance and the PDF resolution do not impose a tax nor do they raise fees for general revenue purposes. Rather, defendants' MPF ordinance and PDF resolution impose fees for proposed services. On their face, the MPF ordinance and the PDF resolution do not impose unconstitutional or unlawful fees for entry into the Port of Juneau. Based upon the MPF ordinance and the PDF resolution, defendants may, constitutionally and lawfully, impose and collect fees to pay the reasonable costs of services rendered to a vessel. Order - Cross -Motions for Summary Judgment; Motion to Determine Law of the Case -33- Case 33 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 33 of 35 Page 174 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. But, MPF and PDF funds may not be expended for services benefitting passengers which do not also constitute a service to a vessel - that is, a service which advances the interstate marine enterprise of the vessel. Expenditures of fees imposed upon vessels which enhance the tourist experience ofpassengers brought to Juneau by plaintiffs' members' vessels do not qualify as a service to a vessel, even though the enhancement of passengers' experience at Juneau may benefit plaintiffs' members financially. What is critical is that there be a service to a vessel. Based on the foregoing, plaintiffs' motion for summary judgment on their first and second causes of action is granted in part and denied in part. Under both the Tonnage Clause of the United States Constitution and Section 5(b) of the Rivers and Harbors Appropriation Act, imposing reasonable fees for the cost of services provided to vessels engaged in interstate marine commerce is constitutional and lawful. Imposition of such fees which do not constitute a service to a vessel is unconstitutional and unlawful. Plaintiffs' motion for judgment on their first and second causes of action is granted to the extent that the MPF ordinance and the PDF resolution impose fees that are used to fund services that are not services rendered to a vessel. The motion is otherwise denied. Plaintiffs' motion for summary judgment as to plaintiffs' fourth cause of action is denied. As set out above, the MPF ordinance and the PDF resolution do not violate the Supremacy Clause of the United States Constitution. Conclusion Defendants' motion for determination of the law of the case is denied in part because, contrary to defendants' arguments, PDF and MPF funds may not be expended for services provided to passengers, if those services do not also benefit the vessel. Defendants' motion for determination of the law of the case is granted as to defendants' contention that the use Order Cross -Motions for Summary Judgment, Motion to Determine Law of the Case -34- Case 34 - Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 34 of 35 Page 175 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. -�Ufy,� ��S of PDF and MPF funds for services to vessels which also benefit the public does not render an otherwise permissible use of PDF and MPF funds unconstitutional or unlawful. Plaintiffs' motion for summaryjudgment is granted in part and denied in part. The motion is granted as to plaintiffs' first and second causes of action to the extent that the MPF ordinance and the PDF resolution impose fees that are used to fund services that are not services rendered to a vessel. Plaintiffs' motion for summary judgment on their first and second causes of action is otherwise denied. Plaintiffs' motion for summary judgment on their fourth cause of action is also denied. Plaintiffs' argument that it is unnecessary for the court to decide their Commerce Clause claim is accepted, given the court's rulings as to plaintiffs' first and second causes of action. Plaintiffs' Commerce Clause claim in their third cause of action is dismissed without prejudice. Defendants' cross-motion for summaryjudgment is denied as to plaintiffs' first and second causes of action because defendants' affirmative defenses fail and because fees imposed by defendants upon vessels and used for services to passengers are unconstitutional and unlawful unless the services in question constitute a service to a vessel. Defendants' cross-motion for summary judgment is granted as to the Supremacy Clause claim in plaintiffs' fourth cause of action. Plaintiffs' Supremacy Clause claim is dismissed with prejudice. AF. DATED at Anchorage, Alaska, this 6th day of December, 2018. Isi H. Russel Holland United States District Judge Order — Cross -Motions for Summary Judgment; Motion to Determine Law of the Case Case 1:16-cv-00008-HRH Document 207 Filed 12/06/18 Page 35 of 35 -35- Page 176 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. F -U n d 3 00 2022 Projected School Debt Service Page 177 of 357 FY2022 Borough Budget Eligible Rembursement Reimbursement KIB Net Payoff Gross State Rate of @ 1004E of State @ 50% of State after State 50% Bond Date Bond Pmts ReTmbwrsement Fligibl2 PemepA4ge Eligible Percentage Reimbursement 2011 2031 $ 623,800 70% $ 436,650 $ 218,330 $ 405,470 2012A 2025 $ 645,900 blended $ 444,488 $ 222,244 $ 423,656 2012B 2025 $ 788,050 60% $ 417,2,830 $ 236,415 $ 551,635 2013 2033 $ 1,689,390 70% $ 1,1-82573 $ 591,287 $ 1,098,103 2014 2034 $ 1,776,363 7096 $ 1,243;454= $ 621,727 $ 1,154,636 2015A 2036 $ 494,213 70% $ 345,94.9!': $ 172,975 $ 321,238 2015B 2026 $ 225,500 j 70% $ 157,850 , $ 78,925 $ 146,575 2016A 2036 $ 134,669 70% $ 9462681 $ 47,134 $ 87,535 2016B 2026 $ 676,250 70'6. $ 473,375 $ 236,688 $ 439,562 2016C 2028 $ 619,750 6096' $ 37,850 $ 185,925 $ 433,825 AMBBA 2018 2029 $ 62,572 76% $ 43;800 $ 21,900 $ 40,672 2020A 2030 $ 41,625 ! * 70% $ 29,139 $ 14,569 $ 27,056 2020B 2030 $ 234,125 70% $ :03,888 $ 81,944 $ 152,181 $ 8,012,207 $ 5,460,123 $ 2,730,063 $ 5,282,144 Arbitrage Reporting $ 12,600 $ 12,600 Bond Refunding Costs $ 30,000 $ 30,000 Motor Vehicle Registration Tax (MVRT) $ (200,000) $ (200,000) Total Debt Service Fund Expenditures Prior to Total Debt Service Fund Expenditures After Reimbursements $ 7,854,807 Reimbursements $ 5,124,744 Page 177 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Kodiak Island Borough �--u (- +3 3 ob Summary of Annual Bonded Debt Service Requirements FY2021-2036 Amount Eligible Net Bond Payment Total Bond For State Due After Estimated Fiscal Year Principal Interest Payments Due Reimbursement Reimbursement 2021 $ 41850,000 2;887;372 $ 7,f3�1;372 $ 5,20,338 2,450;034 2022 $ 5,240,000 2,772,207 $ 8,012,207 $ 5,473,421 $ 2,538,786 5,490,000 2;526c673 $ 8-016;673 $ 5469,254 2,5 4.7419 2024 $ 5,750,000 2,260,707 $ 8,010,707 $ 5,471,782 $ 2,538,925 x025 $ 6035,000 1:,971,297.$ 8 6,297 r5 5467,966 2;53$;331 2026 $ 4,855,000 1,724,971 $ 6,579,971 $ 4,548,841 $ 2,031,130 16277 $ 4,170,ODD x,506;536 $ 3;6763536 $ 3;9223899 $ :,753,637 2028 $ 4,370,000 1,299,242 $ 5,669,242 $ 3,917,219 $ 1,752,023 2029 $ 3,950,60009I� J 6,681 5v045j681 $ 3,546,414 $ 1,500,167 2030 $ 4,090,000 901,428 $ 4,991,428 $ 3,503,625 $ 1,487,803 2031 $ 41290,00069' 9� 728 $ 4;989,728 3,295,497 $ 1,694,231 2032 $ 3,590,000 501,671 $ 4,091,671 $ 2,864,170 $ 1,227,501 2033 $ 3,770,000 322,896 $ 4,092,896 $ 2,865,028 $ 1,227,868 2034 $ 2,240,000 154,806 $ 2,394,806 $ 1,676,365 $ 718,441 2035 $ 580,000 43,322 $ 623,322 $ 436,326 $ 186,996 2036 $ 610,000 14,713 $ 624,713 $ 437,299 $ 187,414 $ 63,880,000 $ 20,684,250 $ 84,564,250 $ 58,183,444 $ 26,380,806 * This schedule only shows debt service payments and amounts eligible for reimbursement by the State of Alaska Fiscal Year Total Remaining Payments Bond Payoff Date Principal Interest Project Description 2011 2031_ $ 5, 1851000 $ 1,682,908 High school renovation and renewal Lroject. 2012A 2025 $ 2,870,000 $ 363,825 Planning, design and construction for the Larsen Bay, Kodiak Middle and Kodiak High schools. 20129 2025 $ 3,500,000 $ 4.43,775 Planning, design and construction for the new schaal pool and Kodiak High School Voc_JHd classroom. 2013 2033 $ 16,110,000 $ 5,854,920 High school renovation and renewal project 2014 2034 $ 17,705,000 $ 7,123,615 High school renis a ion and renewal project. 2015A 2036 $ 5,395,000 $ 2,47402 High school renovation and renewal project. 2015B 2026 $ 1,170,000 $ 184,250 Renewal and replacemen6for various school buildings. 2016A 2036 $ 1,640,000 $ 475,311 High school renovation and renewal project. 1 2026 $ 3,510;000 $ 552,000 Renewal and replacemenffa�variousschool buildings. 2016C 2028 $ 4,095,000 $ 862,975 Acquisition and construction of school improvements including a new school pool_ (refunded 2008A) AMBBA 2018 2029_$ 500,000 $ 69,509 High school renovation and renewal. project. 2020A 3031 $ 345,000 $ 94,125 High school renovation and renewal project. 2020BN.- 3031 $ 1,855,000 $ 502,375 RenJewai and replacement for various sth661 bbuildings � $ 63,880,000 $ 20,684,250 Page 178 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Dora Cross From: Scott Brandt -Erichsen <s.brandt-erichsen@keenecurrall.com> int: Monday, February 4, 2019 2:35 PM ro: Dora Cross Cc: Michael Powers; Dave Conrad Subject: RE: Motor Vehicle Registration Tax Dora, The motor vehicle registration tax received through the State is in lieu of imposing personal property tax on vehicles. (See AS 28.10.431(g). The revenues are in the same nature as personal property tax revenues. This concept is useful in understanding the issues here. The biggist difficulty I see is the fact that the current ordinance does not allocate part of these revenues to other taxing jurisdictions. The requirement in AS 2.10.431(f) to allocate the proceeds for city, outside city and service area purposes is primarily an acknowledgement that these funds are in lieu of personal property tax revenues which would be collected by those various taxing jurisdictions. There are various methods to allocate the motor vehicle tax revenues. One method is by population. For example, one method would be to divide proceeds by the proportions yielded by dividing the total borough population into the population of each of their respective taxing districts, and multiplying the result of each taxing district by the mill levy of such taxing district upon the property in that district for the fiscal year. Another would be by allocating the funds in proportion to the portion of the total personal property tax revenues collected which are represented by the personal property taxes collected for each taxing jurisdiction. Le. if the Borough collects 1 million in personal property taxes other than the vehicle tax, and 95% of those go to the Borough and 2% to one service area and 3% non-areawide, then the vehicle taxes would be divided in that ratio. Once that allocation has been made, the proceeds which are to go to 4y for the areawide services are areawide general funds which can be spent on any areawide expenditure chosen by the Assembly. This could be areawide school operating funding, or it could be bond payments. Where, as here, the City of Kodiak has exempted personal property from tax, the only issue is service area or non- areawide entitlements, It appears from the 1987 ordinance that the Borough has never allocated portions of the revenues to taxing jurisdictions other than the Borough. To the extent that no one has challenged this asserting that a service area which charges personal property tax is entitled to a portion of the revenues, the Borough urgency to revise the allocation is less, but I recommend that it be addressed. Once the funds are divided as between taxing jurisdictions, then they can be comingled with funds of those jurisdictions and spent as would any other tax revenues to those jurisdictions. Looking at your specific questions: 1. MVRT funds associated with the Borough areawide general fund can be comingled in the general fund, but only after separating out that portion which should go to a different taxing jurisdiction. 2. 1 do not believe that the current ordinance 87-35-0 meets the intent of the statute because it does not provide a method for allocating between taxing jurisdictions. The proposed ordinance suffers the same problem. Allocating the Borough's areawide share to bond payments is not a problem, but until there is a provision to separate out any share of a city or service area, or the non-areawide fund (if any) then the ordinance risks a successful challenge. We can discuss at your convenience. zott A Brandt -Erichsen Keene & Currall, P.P.C. Currall Office Building Page 179 of 357 FY2022 Borough Budget r t 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 70 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 AGENDA ITEM #2.a. T--uvA d SW Introduced by: Manager Powers Drafted by: Special Projects Support Introduced on: 07/20/2017 Postponed on: 0810312017 Adopted on: 08/03/2017 KODIAK ISLAND BOROUGH RESOLUTION NO. FY2018-05 A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH CHANGING THE 911 SURCHARGE ON ALL LOCAL EXCHANGE ACCESS LINES IN THE AREA FROM SEVENTY-FIVE CENTS TO TWO DOLLARS PER MONTH WHEREAS, Alaska Statute 29.35.131(a) provides that a municipality may establish and impose a surcharge for enhanced 911 (E-911) telephone service; and WHEREAS, Kodiak Island Borough Resolution No. 95-45 established an E-911 system and imposed a 911 surcharge on all local exchange access lines in the area to be serviced by the system; and WHEREAS, Resolution No. 95-45 imposed a surcharge of seventy-five cents ($.75) per month per local exchange access line within the Borough; and WHEREAS, since 1997, the Kodiak Island Borough and the City of Kodiak have maintained an agreement in which the Kodiak Island Borough imposes and collects a 911 surcharge and pays the City of Kodiak all fees collected for operation and maintenance of the local E-911 system; and WHEREAS, the City of Kodiak has requested that the E-911 surcharge be increased from $.75 to $2.00 per month per line; and NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that effective September 1, 2017 the monthly 911 surcharge per telephone line imposed by the Kodiak Island Borough is increased from $.75 to $2.00. BE IT FURTHER RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that all funds received from the surcharge shall continue to be used to reimburse the City of Kodiak for operation and maintenance of an E-911 system; and The assembly shall annually review the 911 surcharge to determine whether the current level of the surcharge is adequate, excessive or insufficient to meet anticipated enhanced 911 system needs. Kodiak island Borough, Alaska Resolution No. FY2018-05 Page 1 of 2 Page 180 of 357 FY2022 Borough Budget 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 x AGENDA ITEM #2.a. Fond 5(DC) ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS THIRD DAY OF AUGUST, 2017. KODIAK ISLAND BOROUGH Daniel A. Rohrer, Mayor ATTEST: av Nova M. Javier, MMC, G¢rk VOTES: Ayes: Crow, LeDoux, Skinner, Smiley, Townsend, Van Daele Noes: Symmons Kodiak Island Borough, Alaska Resolution No. FY201 B-05 Page 2 of 2 i l I Page 181 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. 6M�fa4 IUD- fV Z1G U7 Fond 5bo MEMORANDUM OF AGREEMENT Between KODIAK ISLAND BOROUGH and CITY OF KODIAK for PROVISON OFE-911 OPERATION AND MAINTENANCE SERVICES THIS AGREEMENT is made and executed on the date and year hereinafter last specified by and between the parties: the City of Kodiak, 710 Mill Bay Road, Kodiak, Alaska (the City) and the Kodiak Island Borough, 710 Mill Bay Road, Kodiak, Alaska (the Borough). PURPOSE: This agreement is to set forth the terms and conditions under which the City will be paid by the Borough for the operation and maintenance of the Kodiak Enhanced 911 System (E-911) including any necessary equipment upgrades. WHEREAS: The Borough is authorized to impose an E-911 surcharge pursuant to AS 29.35.131 and Kodiak Island Borough Resolution 95-45. Since January 1, 1996, telephone companies providing local service have collected a monthly surcharge per local exchange access line, and more recently also on wireless telephone accounts with local billing addresses (Resolution No. FY2018-05) and has remitted the funds so collected to the Borough. The City has provided E-911 services for Kodiak Island, since the inception of the system, as part of the City's public safety answering point (City dispatch). WHEREAS: Enhanced 911 System equipment and software is used to provide E-911 services to all citizens with local telephone exchanges or any local 911 tali. The City is responsible for the operation and maintenance of the system. The City is also responsible for payment of monthly preventative maintenance charges and a monthly equipment maintenance charges, in addition to a monthly access line charge. Other operation and maintenance expenses include labor, equipment and software. ARTICLE I 1. Term of Agreement. This Agreement shall become effective upon execution and shall, except as otherwise provided herein, continue in force for a period of three years. 2. Goveming taw. The laws of the State of Alaska shall govern this Agreement and any suit or legal action hereon shall be brought only in the courts of said State, in the Third Judicial District at Kodiak Alaska. 3. Miscellaneous. a. Relationship of Parties. Nothing herein contained shall be deemed or construed by the parties hereto, nor by any third party, as creating the relationship of principal and agent or of partnership or of joint venture between the parties hereto. It being understood and agreed that neither the method of computing payment nor any other provision contained herein, nor any act of the parties hereto, shall be deemed to create any relationship between the parties hereto other than the relationship of the City as a City and Borough MOA E911 City Record No. 238610 Page 1 of 3 Page 182 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. 76( 6 5(D 0 party to the Borough for the provision of E-911 services. b. Non -waiver. The failure of either party to insist in any one or more instances upon the strict performance of any provision or covenant in this Agreement may not be considered as a waiver or relinquishment for the future, but the provision or covenant will continue in full force. The waiver by the parties of any provision or covenant in this Agreement cannot he enforced or relied upon unless the waiver is in writing and signed by both parties. c. Severability. If any provision or covenant of this agreement is declared to be invalid by a court of competent jurisdiction, the remaining covenants and provisions will continue in full force. d. Entire Agreement. This Agreement sets forth all the terms, conditions, and agreements of the parties and supersedes any previous understandings or agreements regarding the E-911 System whether oral or written. No modification or amendment of this Agreement is effective unless in writing and signed by both the parties. e. The City of Kodiak is liable for all claims resulting from lawsuits alleging any misuse or lack of support of the E911 system. f. Notice. Any notice required by this Agreement is not effective unless in writing to the appropriate party at the address set forth in this Agreement or to any other address which the parties subsequently designate in writing. g. Notice of Cancellation Required. Sixty (60) days Notice of Cancellation or Change, Non - Renewal, Reduction and/or Material Change shall be sent to: Borough Manager, 710 Mill Bay Road, Kodiak, AK 99615 and or City Manager, 710 Mill Bay Road, Room 115, Kodiak, Alaska 99615, OARTICLE II In furtherance of this Agreement, the Borough shall reimburse all the amounts required under this agreement and the City shall operate and maintain the E-911 System. 1. Management and Operation of E-911 System. a. The City will furnish, operate and maintain the Kodiak E-911 System twenty-four hours a day, seven days a week. b. The City will contract with Alaska Communication Systems (ACS), for E-911 maintenance services, however provider is subject to change. c. The City will review with the Borough all anticipated equipment and software upgrade and replacement needs for the E911 system on an annual basis. d. The Borough will collect and account for the monthly surcharge received from phone companies providing local service. e. The Borough will submit an income statement and balance sheet of the fund to the City to be included with payments. 2. Amount of Agreement, Method and Computation of Payment a. Upon receipt of an invoice detailing the eligible costs the Borough will remit to the City the surcharges collected, less allowable costs. Payment will be made quarterly City and Borough MOA E911 City Record No, 238610 Page 2 of 3 Page 183 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Fu rn� in January, April, July, and October for eligible expenses. b. The City will provide a written report by July 31st of each year detailing the income and expenses of the fiscal year and anticipated future needs for the Borough's review. c. The Borough and the City will annually review the E911 surcharge and the related expenses to determine whether the current level of the surcharge is adequate, excessive, or insufficient to meet anticipated enhanced 911 system needs (per AS 29.35.131). d. Any remaining surcharge collected by the Borough will remain in a Borough fund to be used for future upgrades and replacement of the system and for Borough expenses directly related to the establishment, maintenance and operation of an E- 911 system4per A5 29.35.131.1). I WITNE55HEREOF, the parties hereto have hereunder set their hands this � day of 018. City of Kodiak 710 Mill Bay Road Kodiak, AK 99615 OMike Tvenge, City Manager Attest: Debra L. Marlar, MMC, City 0 � City and Borough MOA E911 City Record No. 238610 Page 3 of 3 Kodiak Island Borough 710 Mill Bay Road Kodiak, AK 99615 L111 !/ Michael Powers, Borough Manager Attest: M. Javier, MMC, 5&0 Page 184 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. 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 DATE: April 1, 2021 TO: Mayor William Roberts and Borough Assembly FROM: Michael Powers, Borough Manager SUBJECT: FY2022 Manager's Budget Attached, via electronic and paper copy, is the proposed Manager's Budget for FY2022. The budget is based upon input received to date and the March 31st submission by Special Districts. Because of the change in timing on the Manager's Budget recently enacted by the Assembly, staff has not reviewed the budgets submitted by the Special Districts. Bear in mind that the change in the timing has resulted in four less weeks of Assembly input into the Manager's Budget. The Budget has been crafted with the intent to maintain the level of services except in regard to building repairs, renewal, and renovations. We have reached a critical junction where we own numerous building that have not had adequate funding for a number of years and given the known deficiencies, including use ending type problems, we must focus and fund capital items. Staff has presented the deficiencies, the Renewal and Replacement lists and additionally the Assembly has approved numerous Capital Improvement Lists for some of the Renewal and Replacement projects along with other projects. However, to accomplish this work, funding must be allocated. Below I will touch on the significant issues in the various funds General Fund We are proposing a relatively flat General Fund with a few exceptions. On the revenue side, we expect to see diminished taxes due to Covid19. The State continues to deal with their own budget problems, and we expect a continued decline in existing sources such as CAP (which is driven by funding formula headed downwards) and potential pull back or elimination of some local funding. Fishery revenues remain complex and difficult to predict. We have included a .84 mill rate for funding operations (down from 2.75 last year). Regarding expenditures, we are removing the Human Resource position but are proposing to add one (1) position to Assessing (Assessing Technician) and one position (1) to Engineering and Facilities (Maintenance Coordinator). Assessing has been working with a reduced staff for the past year and considering the changes in available imagery, adding the position is warranted. The Maintenance Coordinator is a long overdue position to be funding to continue to address the lack of maintenance, repairs and renovation that has existed for years. The position will be funded across multiple departments and funds. We also continue to fund the replacement of the PACS software (Assessing). We are budgeting $250,000 this year as part of the multiyear funding strategy for conversion. We have not included funding for non -profits in the budget. Other expenses remain relatively flat with inflationary factors (labor, supplies) driving increases. Page 185 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. School Funding Debt -The Governor has proposed funding at 50% which we have included in our budget. While there is discussion in the Legislature about potentially higher funding, no serious discussions on the topic have occurred. School Operations -Staff has included the funding as requested by the School District in this proposal. The total request for schools is 10.71 mills of the 12.5 total which is up 2.71 mills from last year. Special Revenue and Enterprise Renewal and Replacement -The emphasis is on capital repairs both for this fiscal year and future years. The Mill rate is proposed at .93 mills (0 Mills last year) and it is proposed that the allowable expenditures of the Facilities Fund go to Renewal and Replacement. Staff has presented numerous needs across all of the buildings we own. Special Districts -We have provided the budgets provided by the districts without commentary. We have prepared the budgets for those without boards. Tourism -We are proposing to fund Discover Kodiak at $60,000. If revenue is not offset by Stimulus 3 funds, we will use up most of the fund balance in FY2022. We will return with appropriate budget amendments once the funding becomes available. Solid Waste Disposal -We continue to work on solutions to the leachate problem while operating the landfill. We are proposing to purchase a bulldozer, to do additional shot rock development and to work on drainage and leachate issues. Hospital -We continue to work with Providence on both the Renewal and Replacement issues as well as other needed capital work. Further, we continue to explore what to do with the 1968/1978 building. The fund is undercapitalized. Long Tenn Care Center -We are working with our fourth CEO on the lease of the facility and to address preventative maintenance issues. Kodiak Fish Research Center -We have included $2.5M in building Renewal and Replacement for siding and roofing, ventilation, and other issues. Apartments -No significant changes although we continue to see demand. Overall a Mill Rate of 12.50 is proposed as follows: General Fund (Borough Operations) 0.84 Renewal and Replacement 0.93 School Bond Debt 3.39 School Operations 7.34 12.50 Page 186 of 357 FY2022 Borough Budget N O N N 00 O 0 C: c n m Kodiak Island Borough Information for FY2022 Budget General Fund Expenses dlc 100-120 Finance Department Personnel Services $ 420,271 $ 426,275 $ 453,432 $ 442,408 $ As of 03/31/21 $ 437,218 Employee Benefits $ 268,749 2018 2019 2020 2021 236,265 2021 346,657 2022 Department $ - Actual Actual Actual (Budget) Actual (Mgr Budget) 100-100 Legislative $ 91,326 $ 90,881 $ 70,105 $ 88,481 Allocated $ (43,000) $ (48,319) Personnel Services $ 31,800 $ 31,500 $ 32,104 $ 32,100 $ 16,846 $ 32,100 $ 811,528 Employee Benefits $ 3,926 $ 2,924 $ 3,383 $ 3,597 $ 1,090 $ 4,761 Professional Services $ 72,931 $ 72,954 $ 72,184 $ 85,500 $ 46,500 $ 89,500 Support Goods & Services $ 38,774 $ 37,077 $ 36,551 $ 39,850 $ 44,049 $ 35,300 Total $ 147,431 $ 144,455 $ 144,222 $ 161,047 $ 108,485 $ 161,661 100-105 Borough Management Personnel Services $ 347,178 $ 392,194 $ 421,771 $ 404,431 $ 266,862 $ 303,768 Employee Benefits $ 213,188 $ 229,913 $ 249,404 $ 253,301 $ 171,479 $ 196,029 Professional Services $ - $ - $ - $ - $ - $ 45,000 Support Goods & Services $ 64,223 $ 76,215 $ 59,721 $ 49,000 $ 39,758 $ 50,774 Allocated $ (32,000) $ (37,000) $ (42,000) $ (42,000) $ (42,000) $ (42,000) Total $ 592,589 $ 661,322 $ 688,896 $ 664,732 $ 436,099 $ 553,571 100-110 Borough Clerk Personnel Services $ 254,649 $ 274,088 $ 210,513 $ 219,126 $ 127,871 $ 230,430 Employee Benefits $ 152,267 $ 160,728 $ 147,289 $ 150,862 $ 86,067 $ 167,718 Professional Services $ - $ - $ - $ - $ 3,248 $ - Support Goods & Services $ 129,539 $ 118,148 $ 97,081 $ 113,372 $ 93,177 $ 123,322 Allocated $ - $ - $ - $ - $ - $ - Total $ 536,455 $ 552,964 $ 454,883 $ 483,360 $ 310,363 $ 521,470 100-115 Borough Attorney Professional Services $ 89,553 $ 62,455 $ 73,911 $ 100,000 $ 30,022 $ 100,000 Support Goods & Services $ 15,294 $ 24,439 $ 14,465 $ 9,500 $ 14,442 $ 9,500 Total $ 104,847 $ 86,894 $ 88,376 $ 109,500 $ 44,464 $ 109,500 100-120 Finance Department Personnel Services $ 420,271 $ 426,275 $ 453,432 $ 442,408 $ 317,148 $ 437,218 Employee Benefits $ 268,749 $ 278,740 $ 314,089 $ 335,016 $ 236,265 $ 346,657 Professional Services $ $ - $ - $ - $ - Support Goods & Services $ 112,145 $ 99,064 $ 91,326 $ 90,881 $ 70,105 $ 88,481 Allocated $ (43,000) $ (48,319) $ (47,319) $ (48,319) $ (48,319) $ (48,319) Total $ 758,165 $ 755,760 $ 811,528 $ 819,986 $ 575,199 $ 824,037 N O N N 00 O 0 C: c n m Kodiak Island Borough Information for FY2022 Budget General Fund Expenses Department 100-125 Information Technology Personnel Services Employee Benefits Professional Services Support Goods & Services Capital Outlay Allocated Salaries Operating Transfers Total 100-130 Assessing Department Personnel Services Employee Benefits Professional Services Support Goods & Services Allocated Salaries Total 100-135 Engineering / Facilities Personnel Services Employee Benefits Professional Services Support Goods & Services Allocated Salaries Total 100-140 Community Development Personnel Services Employee Benefits Professional Services Support Goods & Services Allocated Salaries Operating Transfers Total dlc As of 03/31/21 2018 2019 2020 2021 2021 2022 Actual Actual Actual (Budget) Actual (Mgr Budget) $ 273,862 $ 278,941 $ 314,901 $ 282,927 $ 207,581 $ 275,147 $ 165,684 $ 172,401 $ 193,719 $ 185,519 $ 139,771 $ 190,271 $ 6,680 $ 9,286 $ 1,000 $ 15,000 $ 3,484 $ 15,000 $ 347,531 $ 406,491 $ 340,248 $ 343,394 $ 308,383 $ 369,202 $ 18,726 $ 83,625 $ 13,921 $ 25,000 $ - $ 70,000 $ (6,000) $ - $ - $ - $ $ - $ 200,000 $ 100,000 $ - $ - $ 250,000 $ 806,483 $ 1,150,744 $ 963,789 $ 851,840 $ 659,219 $ 1,169,620 $ 460,871 $ 260,574 $ 347,201 $ 333,465 $ 252,055 $ 449,930 $ 272,680 $ 184,847 $ 237,961 $ 231,863 $ 173,255 $ 350,109 $ - $ 18,470 $ 7,260 $ 76,430 $ 20,903 $ 25,000 $ 59,928 $ 62,483 $ 64,188 $ 91,058 $ 71,036 $ 83,940 $ (4,000) $ (4,000) $ (1,500) $ (1,500) $ (1,500) $ (1,500) $ 789,479 $ 522,374 $ 655,110 $ 731,316 $ 515,749 $ 907,479 $ 234,475 $ 232,915 $ 204,429 $ 175,369 $ 155,003 $ 206,642 $ 149,305 $ 155,503 $ 157,719 $ 129,302 $ 131,355 $ 150,830 $ 81,398 $ 74,589 $ 68,896 $ 81,000 $ 48,399 $ 82,082 $ 465,178 $ 463,007 $ 431,044 $ 385,671 $ 334,757 $ 439,554 $ 438,592 $ 364,544 $ 261,668 $ 354,793 $ 221,132 $ 380,305 $ 285,084 $ 255,130 $ 173,949 $ 247,545 $ 167,406 $ 279,210 $ 32,726 $ 33,407 $ 44,220 $ 17,000 $ 19,406 $ 25,000 $ 124,339 $ 253,418 $ 112,740 $ 107,583 $ 83,541 $ 109,532 $ (500) $ (500) $ - $ - $ - $ - $ 65,200 $ - $ - $ - $ 880,241 $ 971,199 $ 592,577 $ 726,921 $ 491,485 $ 794,047 N O N N 00 O 0 C: c n m v cQ cD 00 0 W Kodiak Island Borough Information for FY2022 Budget General Fund Expenses Department $ 100-142 Building Official 2020 Professional Services $ Support Goods & Services $ Total 100-160 Economic Development 167,430 Professional Services 164,173 $ Support Goods & Services $ Total 100-165 General Administration $ 166,451 Personnel Services 188,072 Employee Benefits 184,664 $ Professional Services $ Support Goods & Services $ Capital Outlay $ 600 Total 100-172 Parks & Recreation 600 $ Personnel Services - Employee Benefits 600 Professional Services Support Goods & Services 718 Capital Outlay 100-175 Emergency Preparedness Personnel Services Employee Benefits Professional Services Support Goods & Services Total 2018 $ 2019 $ 2020 Actual $ Actual $ Actual $ 142,231 $ 167,430 $ 164,173 $ $ 24,220 $ 20,642 $ 20,491 $ $ 166,451 $ 188,072 $ 184,664 $ $ 33,336 $ - $ 20,000 $ $ 600 $ 600 $ 600 $ $ 33,936 $ 600 $ 20,600 $ $ 833 $ 1,433 $ 773 $ $ 2,880 $ 3,250 $ 8,119 $ $ 98,555 $ 107,308 $ 89,159 $ $ 92,591 $ 237,627 $ 214,475 $ 20,491 160,491 $ 87,776 $ $ 194,859 $ 349,618 $ 312,526 $ $ 17,414 $ 11,570 $ 12,289 $ $ 4,304 $ 3,219 $ 3,030 $ $ 8,431 $ 1,055 $ 1,350 $ $ 38,003 $ 41,252 $ 15,893 $ $ 9,035 $ - $ - $ $ 77,187 $ 57,096 $ 32,562 $ $ 4,204 $ 5,028 $ 423 $ $ 2,443 $ 2,637 $ 251 $ $ 21,917 $ 400 $ - $ $ 14,473 $ 6,241 $ 3,804 $ $ 43,037 $ 14,306 $ 4,478 $ dlc 13,570 As of 03/31/21 600 $ 2021 1,500 2021 380 2022 (Budget) 3,665 Actual (Mgr Budget) 35,508 108,125 140,000 $ 72,408 $ 140,000 20,491 $ 15,368 $ 20,491 160,491 $ 87,776 $ 160,491 13,570 $ - $ 13,570 - $ 600 9,300 13,570 $ 600 $ 13,570 1,500 $ 380 $ 42,496 3,665 $ (163) $ 35,508 108,125 $ 101,130 $ 103,125 652,959 $ 124,715 $ 74,500 - $ - $ 75,000 766,249 $ 226,062 $ 330,629 29,500 $ 6,411 $ 29,965 6,272 $ 2,494 $ 20,081 10,000 $ 3,500 $ 10,000 26,000 $ 1,141 $ 27,000 71,772 $ 13,546 $ 87,046 $ 1,277 $ 9,300 $ 718 $ 7,495 19,000 $ 101 $ 15,000 20,950 $ 2,303 $ 17,200 39,950 $ 4,399 $ 48,995 N O N N 00 O 0 C: c n m Kodiak Island Borough Information for FY2022 Budget General Fund Expenses dlc Total $ 72,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ As of 03/31/21 2018 2019 2020 $ 2021 $ 2021 $ 2022 Department 92,400 Actual $ Actual $ Actual $ (Budget) $ Actual (Mgr Budget) 100-186 Animal Control Contributions $ 28,000 $ 24,600 $ 23,700 $ Professional Services $ 114,015 $ 115,800 $ 118,700 $ 118,715 $ 118,700 $ 121,000 $ Total $ 114,015 $ 115,800 $ 118,700 $ 118,715 $ 118,700 $ 121,000 100-190 Education / Culture / Recreation $ 3,026,148 $ 3,026,148 $ Total $ 403,958 $ - $ 13,000 $ 3,026,148 $ Support Goods & Services $ 4,665 $ 20,472 $ 20,447 $ 20,800 $ 18,852 $ 20,589 Total $ 4,665 $ 20,472 $ 20,447 $ 20,800 $ 18,852 $ 20,589 100-191 Kodiak College & Libraries Contributions $ 72,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ - Total $ 72,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 100-192 110 Non -Profit Funding: Health & Social Services Contributions $ 179,500 $ 158,300 $ 133,800 $ 92,400 $ 92,400 Total $ 179,500 $ 158,300 $ 133,800 $ 92,400 $ 92,400 $ 100-192 - 120 Non -Profit Funding: Education, Culture & Recreation Contributions $ 28,000 $ 24,600 $ 23,700 $ 35,350 $ 35,350 Total $ 28,000 $ 24,600 $ 23,700 $ 35,350 $ 35,350 $ 100-195 Transfers Out Operating Transfers $ 403,958 $ - $ 13,000 $ 3,026,148 $ 3,026,148 $ Total $ 403,958 $ - $ 13,000 $ 3,026,148 $ 3,026,148 $ N O N N 00 O 0 C: c n m Kodiak Island Borough Information for FY2022 Budget General Fund Expenses Department 2018 2019 2020 Actual Actual Actual dlc As of 03/31/21 2021 2021 2022 (Budget) Actual (Mgr Budget) Category Personnel Services $ 2,484,149 $ 2,279,062 $ 2,259,504 $ 2,275,619 $ 1,572,566 $ 2,397,301 Employee Benefits $ 1,520,510 $ 1,449,292 $ 1,488,913 $ 1,546,942 $ 1,109,737 $ 1,748,669 Professional Services $ 620,375 $ 588,565 $ 591,957 $ 703,340 $ 419,402 $ 702,195 Support Goods & Services $ 1,147,723 $ 1,478,758 $ 1,160,926 $ 1,666,838 $ 935,869 $ 1,111,913 Capital Outlay $ 27,761 $ 83,625 $ 13,921 $ 25,000 $ - $ 145,000 Allocated Salaries $ (85,500) $ (89,819) $ (90,819) $ (91,819) $ (91,819) $ (91,819) Non -Profit Contributions $ 279,500 $ 232,900 $ 207,500 $ 177,750 $ 177,750 $ Subtotal $ 5,994,518 $ 6,022,383 $ 5,631,902 $ 6,303,670 $ 4,123,505 $ 6,013,259 Non Recurring Items Operating Transfers $ 403,958 $ 265,200 $ 113,000 $ 3,026,148 $ 3,026,148 $ 250,000 Non -Profit COVID-19 Funding Health & Social Services $ 1,122,500 $ 839,525 Education, business & general $ 4,183,679 $ 4,289,906 Grand Total $ 6,398,476 $ 6,287,583 $ 5,744,902 $ 14,635,997 $ 12,279,084 $ 6,263,259 N O N N 000 0 S? (C! (D (D N 0 W CTI v J"aDrAJ" ISLAMD BUMU &S G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount Budget Worksheet Report Budget Year 2022 2021 Amended 2021 Actual 2022 Manager's Budget Amount Budget - L2 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues Property Tax 100-000 311.100 Real Property Tax 159,796.02 737,825.22 1,448,181.84 710,067.92 3,432,842.00 3,561,834.91 1,125,773.00 100-000 311.200 Personal Property Tax 21,507.82 84,827.35 152,397.94 86,754.06 381,427.00 432,924.46 136,832.00 Property Tax Totals $181,303.84 $822,652.57 $1,600,579.78 $796,821.98 $3,814,269.00 $3,994,759.37 $1,262,605.00 Non Ad valorem Taxes 100-000 313.100 Boat Tax (64.00) .00 .00 .00 .00 .00 .00 100-000 313.120 Aircraft Tax 26,500.00 30,000.00 30,200.00 29,100.00 28,000.00 23,100.00 23,100.00 Non Ad Valorem Taxes Totals $26,436.00 $30,000.00 $30,200.00 $29,100.00 $28,000.00 $23,100.00 $23,100.00 Payment in Lieu of Taxes 100-000 314.100 PILT - Federal 1,546,288.00 1,578,030.00 1,542,393.00 1,614,634.00 1,300,000.00 .00 1,300,000.00 100-000 314.200 PILT - KIHA 31,579.34 27,601.54 22,227.38 18,583.38 23,000.00 16,870.58 20,000.00 100-000 314.210 PILT - Alaska Housing 14,245.14 15,834.11 17,417.08 18,573.77 15,000.00 .00 15,000.00 Payment in Lieu of Taxes Totals $1,592,112.48 $1,621,465.65 $1,582,037.46 $1,651,791.15 $1,338,000.00 $16,870.58 $1,335,000.00 Severance Taxes 100-000 316.100 Sea Products 1,182,923.51 1,660,842.06 1,163,238.06 1,170,360.02 1,100,000.00 605,619.15 1,100,000.00 100-000 316.200 Mining - Gravel 73,495.53 53,618.33 5,182.78 12,564.33 4,000.00 4,150.34 4,000.00 100-000 316.300 Timber 50,087.78 101,463.04 38,276.51 40,996.71 20,000.00 26,281.49 20,000.00 Severance Taxes Totals $1,306,506.82 $1,815,923.43 $1,206,697.35 $1,223,921.06 $1,124,000.00 $636,050.98 $1,124,000.00 Penalties & Interest Tax 100-000 319.100 Penalties & Interest 213,373.11 219,086.29 288,818.29 227,075.78 210,000.00 263,082.26 210,000.00 Penalties & Interest Tax Totals $213,373.11 $219,086.29 $288,818.29 $227,075.78 $210,000.00 $263,082.26 $210,000.00 Licenses & Permits 100-000 322.110 Building Permits 57,928.33 42,465.65 99,553.45 78,274.10 52,000.00 35,091.23 52,000.00 100-000 322.120 Subdivision 6,490.00 4,200.00 6,765.00 1,900.00 4,000.00 3,650.00 4,000.00 100-000 322.130 Conditional Use Permit 1,000.00 250.00 900.00 .00 500.00 500.00 500.00 100-000 322.140 Zoning Compliance Permit 6,840.00 6,180.00 6,190.00 5,790.00 7,000.00 3,690.00 5,000.00 100-000 322.150 Exception Permits .00 .00 100.00 .00 .00 .00 .00 100-000 322.160 Variance Fee 2,455.00 650.00 1,750.00 500.00 500.00 1,900.00 1,000.00 100-000 322.170 Zoning Change Fee .00 .00 .00 .00 .00 30.00 .00 100-000 322.180 Electric Permit 3,450.75 3,872.85 4,445.50 4,060.30 4,000.00 4,666.55 4,000.00 100-000 322.190 Plumbing Permit 2,254.00 2,513.80 5,629.40 2,061.80 2,400.00 1,972.00 2,400.00 100-000 322.200 P & Z Review Fee 450.00 600.00 900.00 1,450.00 1,000.00 .00 1,000.00 100-000 322.210 Special Land Use 1,050.00 .00 .00 .00 .00 .00 .00 Run by Dora Cross on 03/31/2021 16:26:25 PM Page 1 of 86 N O N N 000 0 Q (C! (D (D W 0 W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/202116:26:25 PM Page 2 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues Licenses & Permits 100-000 322.230 Dog Licenses 1,628.00 1,467.00 1,608.00 1,079.00 1,000.00 .00 1,000.00 100-000 322.239 Business License - Tobacco .00 .00 400.00 300.00 300.00 300.00 300.00 100-000 322.240 Business License - Marijuana .00 .00 2,200.00 1,000.00 .00 1,200.00 1,000.00 100-000 322.250 Site Plan Review .00 150.00 .00 .00 .00 .00 .00 Licenses & Permits Totals $83,546.08 $62,349.30 $130,441.35 $96,415.20 $72,700.00 $52,999.78 $72,200.00 Excise Tax 100-000 323.100 Tobacco Excise Tax .00 310,482.25 423,979.28 388,276.23 400,000.00 314,463.42 350,000.00 100-000 323.110 Marijuana Excise Tax .00 .00 1,465.36 1,449.35 2,500.00 1,306.92 1,000.00 Excise Tax Totals $0.00 $310,482.25 $425,444.64 $389,725.58 $402,500.00 $315,770.34 $351,000.00 Federal Grants 100-000 331.119 CORONAVIRUS Relief Fund (CARES ACT) .00 .00 .00 173,632.99 5,792,501.00 5,435,013.05 .00 Federal Grants Totals $0.00 $0.00 $0.00 $173,632.99 $5,792,501.00 $5,435,013.05 $0.00 Federal Shared Revenue 100-000 332.100 National Wildlife Refuge 230,082.00 191,973.00 222,000.00 193,149.00 190,000.00 .00 180,000.00 Federal Shared Revenue Totals $230,082.00 $191,973.00 $222,000.00 $193,149.00 $190,000.00 $0.00 $180,000.00 State Shared Revenues 100-000 335.110 State Community Assistance (formally 461,512.00 465,942.00 443,210.80 408,022.08 316,986.00 317,746.33 344,454.00 State Revenue Sharing) 100-000 335.130 Fisheries Business Tax 1,270,403.28 1,103,101.42 1,816,530.38 718,306.93 900,000.00 1,023,974.69 1,000,000.00 100-000 335.132 Business Fisheries & Landing Tax 60,422.12 14,867.52 184,559.55 210,076.14 150,000.00 38,655.02 100,000.00 100-000 335.150 Telephone & Electric 16,480.87 17,320.57 16,560.89 16,197.62 17,000.00 .00 16,000.00 100-000 335.170 Liquor License .00 .00 .00 174.00 .00 .00 .00 100-000 335.175 Marijuana Licenses .00 500.00 1,000.00 300.00 500.00 300.00 300.00 100-000 335.190 PERS on Behalf Payment 107,144.56 82,920.34 137,142.18 151,656.82 155,541.00 126,889.77 194,400.00 100-000 335.191 PERS Forfeiture .00 .00 .00 10,520.95 1,000.00 .00 .00 State Shared Revenues Totals $1,915,962.83 $1,684,651.85 $2,599,003.80 $1,515,254.54 $1,541,027.00 $1,507,565.81 $1,655,154.00 Fines 100-000 351.100 Animal Control 491.00 441.00 .00 55.00 .00 .00 .00 Fines Totals $491.00 $441.00 $0.00 $55.00 $0.00 $0.00 $0.00 Interest Earnings 100-000 361.100 Interest Earnings 30,077.94 60,667.70 121,585.52 137,371.08 100,000.00 30,329.58 50,000.00 100-000 361.300 Change in Fair Market Value (19,019.07) (49,837.69) 90,043.57 15,432.55 .00 (9,543.28) .00 Interest Earnings Totals $11,058.87 $10,830.01 $211,629.09 $152,803.63 $100,000.00 $20,786.30 $50,000.00 Run by Dora Cross on 03/31/202116:26:25 PM Page 2 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D Budget Worksheet Report Budget Year 2022 Department 000 - Fund Revenues Totals $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,479,029.03 $14,624,997.00 $12,270,500.66 $6,263,259.00 REVENUE TOTALS $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,479,029.03 $14,624,997.00 $12,270,500.66 $6,263,259.00 Run by Dora Cross on 03/31/2021 16:26:25 PM Page 3 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues Miscellaneous - Classified 100-000 380.110 Jury Duty 175.00 250.00 300.00 300.00 200.00 200.00 200.00 100-000 380.120 Sale of Copies 67.40 95.25 .00 691.25 500.00 25.25 .00 100-000 380.122 Sale of Maps 837.00 1,969.04 1,458.32 828.92 1,200.00 118.99 .00 100-000 380.130 Dishonored Check Fee 361.00 219.00 245.00 75.00 100.00 40.00 .00 100-000 380.170 Other 1,784.10 3,740.19 13,206.58 11,987.61 10,000.00 3,721.19 .00 100-000 380.260 Legal & Collection Fee Reimbursement .00 .00 .00 13,006.70 .00 .00 .00 100-000 380.280 IBEW Reimbursement .00 .00 .00 2,393.64 .00 396.76 .00 Miscellaneous - Classified Totals $3,224.50 $6,273.48 $15,209.90 $29,283.12 $12,000.00 $4,502.19 $200.00 Operating Transfers In 100-000 391.300 Debt Service .00 492,936.00 142,177.00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $492,936.00 $142,177.00 $0.00 $0.00 $0.00 $0.00 Sale of Fixed Assets 100-000 392.100 Sale / General Fixed Assets .00 1,240.00 4,815.00 .00 .00 .00 .00 Sale of Fixed Assets Totals $0.00 $1,240.00 $4,815.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,479,029.03 $14,624,997.00 $12,270,500.66 $6,263,259.00 REVENUE TOTALS $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,479,029.03 $14,624,997.00 $12,270,500.66 $6,263,259.00 Run by Dora Cross on 03/31/2021 16:26:25 PM Page 3 of 86 N O N N 000 0 s= Q (I) J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Support Goods & Services 100-100 450.100 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description 100-100 450.170 Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund General Liablity Insurance Coverage 100-100 450.224 Insurance Coverage Discounts 100-100 450.300 Travel / Per Diem 100-100 450.301 Mayor Travel / Per Diem 100-100 450.340 EXPENSE .00 .00 .00 724.68 .00 .00 .00 .00 .00 Department 100 - Legislative 19,886.43 .00 1,708.97 4,136.93 200.56 1,336.60 2,500.00 2,860.00 Personnel Services 1,641.67 1,163.12 1,011.58 456.30 1,500.00 150.78 500.00 211.30 .00 100-100 410.106 Mayoral Stipend .00 6,500.00 6,000.00 6,000.00 6,500.00 6,000.00 3,000.00 6,000.00 100-100 410.108 Assembly Stipend .00 24,900.00 25,800.00 25,500.00 25,603.66 26,100.00 13,846.34 26,100.00 13,392.73 Personnel Services Totals $31,400.00 $31,800.00 $31,500.00 $32,103.66 $32,100.00 $16,846.34 $32,100.00 Employee Benefits .00 2,000.00 670.12 306.91 347.06 474.24 500.00 380.12 500.00 100-100 420.120 FICA Taxes 2,451.84 2,486.26 2,409.75 2,448.00 2,567.00 1,239.30 2,456.00 100-100 420.130 Group Insurance .00 .00 .00 .00 .00 .00 1,083.00 100-100 420.140 Retirement 1,593.57 1,205.59 296.70 747.73 1,030.00 (225.72) 1,084.00 100-100 420.150 Workers Compensation 189.90 233.75 216.93 186.46 .00 76.80 138.00 Employee Benefits Totals $4,235.31 $3,925.60 $2,923.38 $3,382.19 $3,597.00 $1,090.38 $4,761.00 Professional Services 100-100 430.100 Political Lobbyist 72,000.00 72,000.00 72,000.00 72,000.00 84,000.00 46,500.00 84,000.00 100-100 430.101 Lobbying Expense .00 .00 .00 .00 1,500.00 .00 500.00 100-100 430.102 Consolidation Expenses .00 931.18 954.46 184.39 .00 .00 5,000.00 Professional Services Totals $72,000.00 $72,931.18 $72,954.46 $72,184.39 $85,500.00 $46,500.00 $89,500.00 Legal Services 100-100 431.120 Legal Fees 826.50 .00 .00 .00 .00 .00 .00 Legal Services Totals $826.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 100-100 450.100 Office Supplies 100-100 450.115 Computer Software <$5000 100-100 450.120 Printing / Binding 100-100 450.140 Dues / Books / Periodicals 100-100 450.160 Furniture / Fixtures 100-100 450.170 Machinery / Equipment <$5000 100-100 450.200 Honorarium / Amenities 100-100 450.210 Food / Business Lunch/Meeting Rooms 100-100 450.220 Insurance & Bonding 100-100 450.222 General Liablity Insurance Coverage 100-100 450.224 Insurance Coverage Discounts 100-100 450.300 Travel / Per Diem 100-100 450.301 Mayor Travel / Per Diem 100-100 450.340 Telephone Run by Dora Cross on 03/31/202116:26:25 PM 18.45 86.14 402.71 642.49 500.00 633.78 200.00 .00 .00 .00 .00 .00 .00 1,000.00 .00 .00 .00 17.12 200.00 .00 100.00 19,028.85 18,475.00 18,289.20 16,611.25 19,150.00 18,470.81 19,000.00 .00 .00 .00 .00 .00 724.68 .00 .00 .00 .00 .00 .00 19,886.43 .00 1,708.97 4,136.93 200.56 1,336.60 2,500.00 2,860.00 1,500.00 1,641.67 1,163.12 1,011.58 456.30 1,500.00 150.78 500.00 211.30 .00 .00 .00 .00 .00 .00 .00 462.77 471.19 .00 .00 .00 .00 .00 (123.00) (123.63) .00 .00 .00 .00 16,971.65 13,392.73 16,097.91 16,297.91 11,000.00 942.08 10,000.00 .00 873.33 380.00 715.53 4,000.00 .00 2,000.00 670.12 306.91 347.06 474.24 500.00 380.12 500.00 Page 4 of 86 N O N N 000 0 S_ Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 100 - Legislative Support Goods & Services 100-100 450.485 Town Meeting Costs 857.65 .00 .00 .00 500.00 .00 500.00 Support Goods & Services Totals $41,108.66 $38,773.93 $37,076.58 $36,551.44 $39,850.00 $44,048.68 $35,300.00 Department 100 - Legislative Totals $149,570.47 $147,430.71 $144,454.42 $144,221.68 $161,047.00 $108,485.40 $161,661.00 Run by Dora Cross on 03/31/2021 16:26:25 PM Page 5 of 86 N O N N 000 0 s= Q (I) J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/202116:26:25 PM Page 6 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 105 - Borough Management Personnel Services 100-105 410.110 Salaries 314,141.46 344,572.04 387,896.23 412,237.85 403,231.00 262,150.56 298,568.00 100-105 410.130 Overtime 5,281.20 2,605.85 3,098.18 8,333.45 .00 3,811.75 4,000.00 100-105 410.152 Cell Phone Stipend .00 .00 1,200.00 1,200.00 1,200.00 900.00 1,200.00 Personnel Services Totals $319,422.66 $347,177.89 $392,194.41 $421,771.30 $404,431.00 $266,862.31 $303,768.00 Employee Benefits 100-105 420.110 Unemployment Taxes 30.90 34.45 37.62 39.05 40.00 26.64 30.00 100-105 420.120 FICA Taxes 24,092.31 25,983.10 28,573.78 29,628.57 30,579.00 19,960.31 23,252.00 100-105 420.130 Group Insurance 71,529.71 96,172.15 100,926.97 103,890.92 106,320.00 67,592.29 79,920.00 100-105 420.140 Retirement 81,851.42 88,380.98 97,811.64 113,590.16 114,403.00 82,677.04 91,520.00 100-105 420.150 Workers Compensation 2,114.04 2,617.38 2,562.98 2,255.57 1,959.00 1,222.81 1,307.00 Employee Benefits Totals $179,618.38 $213,188.06 $229,912.99 $249,404.27 $253,301.00 $171,479.09 $196,029.00 Professional Services 100-105 430.140 Contracted Services .00 175.00 .00 .00 .00 .00 45,000.00 Professional Services Totals $0.00 $175.00 $0.00 $0.00 $0.00 $0.00 $45,000.00 Support Goods & Services 100-105 450.100 Office Supplies 328.99 772.92 933.57 1,653.05 750.00 850.68 1,750.00 100-105 450.119 COVID-19 Expenditures .00 .00 .00 352.91 .00 .00 .00 100-105 450.120 Printing / Binding 3,079.76 4,560.16 2,744.37 1,618.15 1,500.00 661.95 1,500.00 100-105 450.130 Postage .00 68.45 8.03 .00 50.00 .00 .00 100-105 450.140 Dues/ Books / Periodicals 1,776.48 3,641.45 4,399.68 3,444.00 2,200.00 1,847.55 3,450.00 100-105 450.160 Furniture / Fixtures 163.39 3,914.14 1,914.31 .00 500.00 .00 500.00 100-105 450.170 Machinery / Equipment <$5000 .00 .00 .00 .00 .00 1,944.57 .00 100-105 450.200 Honorarium / Amenities .00 .00 2,472.77 2,305.09 500.00 2,844.30 .00 100-105 450.210 Food / Business Lunch/Meeting Rooms 952.02 269.38 1,522.99 2,557.41 1,500.00 1,018.74 1,000.00 100-105 450.220 Insurance & Bonding 2,454.04 .00 .00 .00 .00 .00 .00 100-105 450.222 General Liablity Insurance Coverage .00 3,539.65 3,768.57 .00 .00 .00 .00 100-105 450.224 Insurance Coverage Discounts .00 (939.00) (923.15) .00 .00 .00 .00 100-105 450.270 Continuing Education 2,509.80 4,591.67 11,167.59 541.09 .00 .00 .00 100-105 450.290 Recruit/ Relocation 357.85 894.45 .00 .00 .00 299.50 .00 100-105 450.300 Travel / Per Diem 6,315.30 6,631.65 7,747.66 6,428.48 1,000.00 .00 2,500.00 100-105 450.330 Rent 29,712.00 35,402.00 39,850.00 39,849.00 40,000.00 30,000.01 39,849.00 Run by Dora Cross on 03/31/202116:26:25 PM Page 6 of 86 N O N N 000 0 s= Q 00 0 CTIW J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:25 PM Page 7 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 105 - Borough Management Support Goods & Services 100-105 450.340 Telephone 1,562.71 701.27 608.41 971.60 1,000.00 290.30 225.00 100-105 450.430 Maint & Repairs 207.00 .00 .00 .00 .00 .00 .00 Support Goods &Services Totals $49,419.34 $64,048.19 $76,214.80 $59,720.78 $49,000.00 $39,757.60 $50,774.00 Allocated to Projects 100-105 492.530 Allocated to Solid Waste (10,000.00) (10,000.00) (10,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) 100-105 492.540 Allocated to Hospital (10,000.00) (10,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) 100-105 492.555 Allocated to KFRC (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) Allocated to Projects Totals ($32,000.00) ($32,000.00) ($37,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) Department 105 - Borough Management Totals $516,460.38 $592,589.14 $661,322.20 $688,896.35 $664,732.00 $436,099.00 $553,571.00 Run by Dora Cross on 03/31/2021 16:26:25 PM Page 7 of 86 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/202116:26:25 PM Page 8 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 110 - Borough Clerk Personnel Services 100-110 410.110 Salaries 238,649.74 249,075.27 265,816.21 203,120.34 209,926.00 107,788.15 212,444.00 100-110 410.120 Temporary Help .00 .00 .00 .00 .00 15,779.78 10,708.00 100-110 410.130 Overtime 10,250.66 5,573.59 7,071.95 6,221.50 8,000.00 3,403.23 6,678.00 100-110 410.152 Cell Phone Stipend .00 .00 1,200.00 1,170.97 1,200.00 900.00 600.00 Personnel Services Totals $248,900.40 $254,648.86 $274,088.16 $210,512.81 $219,126.00 $127,871.16 $230,430.00 Employee Benefits 100-110 420.110 Unemployment Taxes 24.32 24.31 23.75 19.57 22.00 11.93 23.00 100-110 420.120 FICA Taxes 17,036.13 18,320.52 19,505.34 15,400.03 16,671.00 9,906.72 17,582.00 100-110 420.130 Group Insurance 62,553.09 70,171.29 78,264.16 74,040.58 76,440.00 39,109.75 79,920.00 100-110 420.140 Retirement 64,096.43 62,105.26 61,329.28 56,701.13 56,661.00 36,382.29 69,202.00 100-110 420.150 Workers Compensation 1,662.88 1,645.15 1,605.21 1,127.21 1,068.00 656.09 991.00 Employee Benefits Totals $145,372.85 $152,266.53 $160,727.74 $147,288.52 $150,862.00 $86,066.78 $167,718.00 Professional Services 100-110 430.140 Contracted Services .00 .00 .00 .00 .00 3,247.60 .00 Professional Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $3,247.60 $0.00 Support Goods & Services 100-110 450.100 Office Supplies 348.50 784.59 799.86 416.16 1,000.00 613.19 500.00 100-110 450.110 Operating Supplies 466.18 .00 169.00 50.97 500.00 .00 100.00 100-110 450.115 Computer Software <$5000 .00 .00 .00 720.00 .00 .00 .00 100-110 450.119 COVID-19 Expenditures .00 .00 .00 99.90 .00 .00 .00 100-110 450.120 Printing / Binding 8,475.97 9,912.43 4,563.65 7,370.20 6,000.00 2,000.59 .00 100-110 450.130 Postage .00 .00 31.40 48.15 100.00 11.90 .00 100-110 450.140 Dues/ Books/ Periodicals 825.00 955.00 1,485.00 356.00 1,000.00 746.00 500.00 100-110 450.160 Furniture / Fixtures 40.00 .00 .00 .00 .00 5,334.27 500.00 100-110 450.170 Machinery/ Equipment <$5000 860.85 968.00 3,768.51 .00 .00 .00 500.00 100-110 450.200 Honorarium / Amenities .00 .00 .00 .00 225.00 .00 .00 100-110 450.210 Food / Business Lunch/Meeting Rooms .00 .00 .00 116.49 75.00 92.28 100.00 100-110 450.230 Advertising / Hearings 26,154.40 18,745.76 6,591.59 6,243.84 7,000.00 4,656.25 9,750.00 100-110 450.232 Advertising - APOC to Advertising - Ballot .00 .00 .00 .00 1,000.00 .00 .00 Propositions 100-110 450.270 Continuing Education 10,433.91 9,836.94 13,403.62 5,863.78 13,000.00 7,240.00 15,000.00 100-110 450.290 Recruit/ Relocation 1,057.40 .00 10,827.63 1,199.42 .00 1,449.68 .00 Run by Dora Cross on 03/31/202116:26:25 PM Page 8 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:25 PM Page 9 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 110 - Borough Clerk Support Goods & Services 100-110 450.300 Travel/ Per Diem 2,545.98 2,412.50 172.93 .00 1,000.00 .00 .00 100-110 450.330 Rent 49,220.00 58,634.00 49,772.00 49,772.00 49,772.00 37,329.02 49,772.00 100-110 450.340 Telephone 1,069.85 1,184.21 1,795.86 1,311.89 2,200.00 152.98 300.00 100-110 450.470 Election Local 22,210.45 23,631.60 21,505.53 21,813.25 25,000.00 32,244.27 40,000.00 100-110 450.480 Boards & Committees 427.33 200.00 1,956.55 1,700.00 2,000.00 .00 1,300.00 100-110 450.530 Records Management 643.15 2,273.75 710.22 .00 2,500.00 1,306.67 5,000.00 100-110 450.531 Transcription / Record Restoration Fee 369.40 .00 594.70 .00 1,000.00 .00 .00 Support Goods & Services Totals $125,148.37 $129,538.78 $118,148.05 $97,082.05 $113,372.00 $93,177.10 $123,322.00 Department 110 - Borough Clerk Totals $519,421.62 $536,454.17 $552,963.95 $454,883.38 $483,360.00 $310,362.64 $521,470.00 Run by Dora Cross on 03/31/2021 16:26:25 PM Page 9 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:25 PM Page 10 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 115 - Borough Attorney Legal Services 100-115 431.110 Litigation Expenses 31,750.47 36,902.91 15,459.23 1,360.00 .00 .00 .00 100-115 431.120 Legal Fees 60,877.04 52,650.55 46,996.24 72,550.90 100,000.00 30,021.69 100,000.00 Legal Services Totals $92,627.51 $89,553.46 $62,455.47 $73,910.90 $100,000.00 $30,021.69 $100,000.00 Support Goods & Services 100-115 450.230 Advertising / Hearings 7,845.46 9,021.79 10,811.98 11,082.11 4,000.00 3,228.76 4,000.00 100-115 450.240 Filing / Record Fees 2,017.00 1,522.00 4,376.95 3,383.00 3,000.00 3,525.75 3,000.00 100-115 450.245 Title Search Fees 5,000.00 4,750.00 9,250.00 .00 2,500.00 4,500.00 2,500.00 100-115 450.323 Collection Expense .00 .00 .00 .00 .00 3,187.00 .00 100-115 450.340 Telephone (2.78) .00 .00 .00 .00 .00 .00 Support Goods &Services Totals $14,859.68 $15,293.79 $24,438.93 $14,465.11 $9,500.00 $14,441.51 $9,500.00 Department 115 - Borough Attorney Totals $107,487.19 $104,847.25 $86,894.40 $88,376.01 $109,500.00 $44,463.20 $109,500.00 Run by Dora Cross on 03/31/2021 16:26:25 PM Page 10 of 86 N O N N 000 0 s= Q cC! (D N O N 0 CTIW J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/202116:26:25 PM Page 11 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 120 - Finance Department Personnel Services 100-120 410.110 Salaries 389,375.10 394,681.53 404,369.43 421,071.96 414,008.00 290,610.44 409,768.00 100-120 410.120 Temporary Help 8,419.58 23,916.97 19,789.59 30,340.11 26,000.00 25,595.86 25,800.00 100-120 410.130 Overtime 4,825.22 1,672.76 1,215.81 1,119.58 1,200.00 304.20 1,200.00 100-120 410.152 Cell Phone Stipend .00 .00 900.00 900.00 1,200.00 637.50 450.00 Personnel Services Totals $402,619.90 $420,271.26 $426,274.83 $453,431.65 $442,408.00 $317,148.00 $437,218.00 Employee Benefits 100-120 420.110 Unemployment Taxes 38.76 39.65 40.33 40.32 44.00 30.67 44.00 100-120 420.120 FICA Taxes 29,794.28 31,178.79 31,455.54 32,083.75 33,752.00 24,507.60 33,413.00 100-120 420.130 Group Insurance 126,199.01 133,243.97 140,390.85 162,723.42 171,990.00 116,129.63 179,820.00 100-120 420.140 Retirement 102,590.03 100,819.08 103,917.98 116,797.74 126,274.00 94,165.97 131,500.00 100-120 420.150 Workers Compensation 2,730.72 3,467.99 2,935.65 2,443.88 2,956.00 1,431.62 1,880.00 Employee Benefits Totals $261,352.80 $268,749.48 $278,740.35 $314,089.11 $335,016.00 $236,265.49 $346,657.00 Support Goods & Services 100-120 450.100 Office Supplies 1,745.86 2,719.69 2,044.82 1,986.93 2,000.00 1,758.29 2,000.00 100-120 450.119 COVID-19 Expenditures .00 .00 .00 73.23 .00 1,024.67 .00 100-120 450.120 Printing / Binding 9,820.10 8,951.41 8,026.36 9,206.36 9,500.00 6,940.59 9,500.00 100-120 450.140 Dues / Books / Periodicals 3,232.57 3,126.41 2,714.24 3,562.95 3,500.00 3,161.03 3,000.00 100-120 450.160 Furniture / Fixtures .00 4,278.47 635.97 .00 500.00 .00 .00 100-120 450.170 Machinery/ Equipment <$5000 .00 .00 .00 496.23 .00 .00 .00 100-120 450.210 Food / Business Lunch/Meeting Rooms .00 .00 8.43 117.84 .00 136.46 .00 100-120 450.220 Insurance & Bonding 9,460.26 .00 .00 .00 .00 2,750.00 .00 100-120 450.222 General Liablity Insurance Coverage .00 4,613.82 4,755.59 .00 .00 .00 .00 100-120 450.224 Insurance Coverage Discounts .00 (1,224.00) (1,245.76) .00 .00 .00 .00 100-120 450.270 Continuing Education 4,874.32 5,679.48 8,324.50 2,177.25 4,000.00 1,642.00 4,000.00 100-120 450.290 Recruit/ Relocation 3,010.51 1,424.51 2,154.75 2,358.52 500.00 .00 .00 100-120 450.330 Rent 65,819.00 78,408.00 66,556.00 66,556.00 66,556.00 49,917.01 66,556.00 100-120 450.340 Telephone 1,018.35 1,080.41 1,363.04 1,865.96 1,400.00 308.36 500.00 100-120 450.430 Maint & Repairs .00 162.04 3,092.37 .00 .00 .00 .00 100-120 493.130 Bond Insurance Coverage .00 2,925.00 633.40 2,925.00 2,925.00 2,466.60 2,925.00 Support Goods & Services Totals $98,980.97 $112,145.24 $99,063.71 $91,326.27 $90,881.00 $70,105.01 $88,481.00 Run by Dora Cross on 03/31/202116:26:25 PM Page 11 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:25 PM Page 12 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 120 - Finance Department Allocated to Projects 100-120 492.210 Allocated to Land Sales (1,000.00) (1,000.00) (1,000.00) .00 (1,000.00) (1,000.00) (1,000.00) 100-120 492.530 Allocated to Solid Waste (6,000.00) (6,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) 100-120 492.540 Allocated to Hospital (24,000.00) (24,000.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) 100-120 492.555 Allocated to KFRC (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) Allocated to Projects Totals ($43,000.00) ($43,000.00) ($48,319.00) ($47,319.00) ($48,319.00) ($48,319.00) ($48,319.00) Department 120 - Finance Department Totals $719,953.67 $758,165.98 $755,759.89 $811,528.03 $819,986.00 $575,199.50 $824,037.00 Run by Dora Cross on 03/31/2021 16:26:25 PM Page 12 of 86 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/202116:26:25 PM Page 13 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 125 - Information Technology Personnel Services 100-125 410.110 Salaries 262,607.75 262,863.88 264,854.45 291,222.47 272,327.00 191,552.69 264,397.00 100-125 410.120 Temporary Help .00 49.39 .00 .00 .00 .00 .00 100-125 410.130 Overtime 5,395.22 10,949.15 10,186.05 19,778.62 7,000.00 13,115.34 7,000.00 100-125 410.152 Cell Phone Stipend .00 .00 3,900.00 3,900.00 3,600.00 2,912.50 3,750.00 Personnel Services Totals $268,002.97 $273,862.42 $278,940.50 $314,901.09 $282,927.00 $207,580.53 $275,147.00 Employee Benefits 100-125 420.110 Unemployment Taxes 26.37 26.86 27.39 30.06 28.00 21.49 27.00 100-125 420.120 FICA Taxes 20,021.50 20,464.62 20,804.36 22,748.51 21,369.00 16,266.11 20,762.00 100-125 420.130 Group Insurance 72,317.66 73,464.15 77,458.37 82,131.12 82,810.00 55,899.69 86,580.00 100-125 420.140 Retirement 70,047.34 69,456.54 72,189.59 87,106.25 79,943.00 66,646.50 81,718.00 100-125 420.150 Workers Compensation 1,827.36 2,272.19 1,921.06 1,703.38 1,369.00 937.22 1,184.00 Employee Benefits Totals $164,240.23 $165,684.36 $172,400.77 $193,719.32 $185,519.00 $139,771.01 $190,271.00 Professional Services 100-125 430.140 Contracted Services 3,075.00 6,679.70 9,286.29 1,000.00 15,000.00 3,484.42 15,000.00 Professional Services Totals $3,075.00 $6,679.70 $9,286.29 $1,000.00 $15,000.00 $3,484.42 $15,000.00 Support Goods & Services 100-125 450.100 Office Supplies 372.51 2,194.76 454.26 325.01 1,200.00 53.08 1,000.00 100-125 450.110 Operating Supplies 4,740.51 1,166.83 3,893.18 5,953.59 8,500.00 1,232.25 6,000.00 100-125 450.115 Computer Software <$5000 4,705.23 9,549.79 3,630.56 5,286.80 5,000.00 599.88 6,000.00 100-125 450.119 COVID-19 Expenditures .00 .00 .00 12,323.41 .00 8,751.61 .00 100-125 450.120 Printing / Binding 2,388.79 2,103.37 844.20 1,335.88 2,220.00 433.44 1,800.00 100-125 450.140 Dues/ Books/ Periodicals 510.00 .00 .00 .00 300.00 .00 300.00 100-125 450.160 Furniture/ Fixtures 963.09 435.83 806.80 83.99 1,000.00 .00 1,000.00 100-125 450.170 Machinery/ Equipment <$5000 22,534.56 28,576.73 67,953.18 16,358.39 14,800.00 2,549.36 14,200.00 100-125 450.210 Food / Business Lunch/Meeting Rooms .00 .00 52.10 22.00 .00 181.57 .00 100-125 450.220 Insurance & Bonding 2,770.48 .00 .00 .00 .00 .00 .00 100-125 450.222 General Liablity Insurance Coverage .00 3,335.51 3,629.89 .00 .00 .00 .00 100-125 450.224 Insurance Coverage Discounts .00 (885.00) (951.13) .00 .00 .00 .00 100-125 450.270 Continuing Education .00 4,790.65 12,567.06 .00 4,000.00 .00 6,000.00 100-125 450.300 Travel/ Per Diem 455.79 4,353.09 427.24 10.37 1,000.00 6.90 .00 100-125 450.330 Rent 60,358.00 71,914.00 70,174.00 70,174.00 70,174.00 52,630.51 70,174.00 Run by Dora Cross on 03/31/202116:26:25 PM Page 13 of 86 N O N N 000 0 Q 0 N O cri0 W J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:25 PM Page 14 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 125 - Information Technology Support Goods & Services 100-125 450.340 Telephone 2,980.89 3,351.99 3,962.68 4,453.92 5,200.00 5,025.97 4,600.00 100-125 450.430 Maint & Repairs 7,808.64 5,542.33 4,238.24 4,107.91 10,000.00 3,427.53 5,000.00 100-125 450.435 Maint Agreements 195,708.83 211,101.31 234,808.40 219,813.21 220,000.00 233,491.23 253,128.00 Support Goods & Services Totals $306,297.32 $347,531.19 $406,490.66 $340,248.48 $343,394.00 $308,383.33 $369,202.00 Capital Outlay 100-125 470.100 Machinery/ Equipment >$5000 55,004.45 7,311.41 83,624.74 13,920.94 25,000.00 .00 70,000.00 100-125 470.115 Computer Software >$5000 39,879.71 11,414.79 .00 .00 .00 .00 .00 Capital Outlay Totals $94,884.16 $18,726.20 $83,624.74 $13,920.94 $25,000.00 $0.00 $70,000.00 Allocated to Projects 100-125 492.210 Allocated to Land Sales (20,000.00) .00 .00 .00 .00 .00 .00 100-125 492.530 Allocated to Solid Waste (6,000.00) (6,000.00) .00 .00 .00 .00 .00 Allocated to Projects Totals ($26,000.00) ($6,000.00) $0.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers 100-125 494.410 Capital Project - KIB .00 .00 200,000.00 .00 .00 .00 .00 100-125 494.415 Capital Projects (Borough) .00 .00 .00 100,000.00 .00 .00 250,000.00 Operating Transfers Totals $0.00 $0.00 $200,000.00 $100,000.00 $0.00 $0.00 $250,000.00 Department 125 -Information Technology Totals $810,499.68 $806,483.87 $1,150,742.96 $963,789.83 $851,840.00 $659,219.29 $1,169,620.00 Run by Dora Cross on 03/31/2021 16:26:25 PM Page 14 of 86 N O N N 000 0 s= Q cC! (D N O 0 W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Support Goods & Services 100-130 450.100 Office Supplies 100-130 450.115 Computer Software <$5000 100-130 450.120 Printing / Binding 100-130 450.130 Postage 100-130 450.140 Dues / Books / Periodicals 100-130 450.160 Furniture / Fixtures 100-130 450.210 Food / Business Lunch/Meeting Rooms 100-130 450.230 Advertising / Hearings 100-130 450.250 Data Services 100-130 450.270 Continuing Education 100-130 450.290 Recruit / Relocation 100-130 450.300 Travel / Per Diem 100-130 450.330 Rent Run by Dora Cross on 03/31/2021 16:26:26 PM 565.45 388.69 1,779.87 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description .00 Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund 1,000.00 725.00 725.60 1,040.00 1,000.00 245.00 1,000.00 1,892.95 EXPENSE 1,249.20 1,215.90 1,800.00 1,376.92 1,800.00 .00 .00 142.99 709.47 Department 130 - Assessing Department 2,012.00 .00 193.26 71.75 .00 .00 .00 .00 Personnel Services 216.16 .00 454.08 200.00 82.56 200.00 500.00 1,000.00 .00 100-130 410.110 Salaries .00 420,965.77 460,047.01 250,216.78 330,872.45 326,888.00 227,662.30 430,340.00 100-130 410.120 Temporary Help 372.75 .00 .00 3,243.14 13,190.38 .00 20,971.49 13,190.00 100-130 410.130 Overtime 30,000.00 1,488.79 823.74 5,914.12 1,138.01 4,177.00 1,621.16 4,000.00 100-130 410.152 Cell Phone Stipend .00 .00 1,200.00 2,000.00 2,400.00 1,800.00 2,400.00 Personnel Services Totals $422,454.56 $460,870.75 $260,574.04 $347,200.84 $333,465.00 $252,054.95 $449,930.00 Employee Benefits 100-130 420.110 Unemployment Taxes 41.71 42.34 25.37 32.11 33.00 23.56 45.00 100-130 420.120 FICA Taxes 29,679.49 33,099.05 19,451.00 25,126.00 25,326.00 20,346.54 34,236.00 100-130 420.130 Group Insurance 115,600.34 117,392.33 85,578.89 102,642.30 101,920.00 68,044.15 159,840.00 100-130 420.140 Retirement 110,994.21 108,744.47 65,731.64 92,646.39 86,077.00 72,401.28 134,751.00 100-130 420.150 Workers Compensation 13,128.37 13,401.12 14,060.45 17,514.63 18,507.00 12,439.50 21,237.00 Employee Benefits Totals $269,444.12 $272,679.31 $184,847.35 $237,961.43 $231,863.00 $173,255.03 $350,109.00 Professional Services 100-130 430.140 Contracted Services .00 .00 18,470.00 7,260.00 76,430.00 250.00 .00 Professional Services Totals $0.00 $0.00 $18,470.00 $7,260.00 $76,430.00 $250.00 $0.00 Legal Services 100-130 431.120 Legal Fees .00 .00 .00 .00 .00 20,653.00 25,000.00 Legal Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $20,653.00 $25,000.00 Support Goods & Services 100-130 450.100 Office Supplies 100-130 450.115 Computer Software <$5000 100-130 450.120 Printing / Binding 100-130 450.130 Postage 100-130 450.140 Dues / Books / Periodicals 100-130 450.160 Furniture / Fixtures 100-130 450.210 Food / Business Lunch/Meeting Rooms 100-130 450.230 Advertising / Hearings 100-130 450.250 Data Services 100-130 450.270 Continuing Education 100-130 450.290 Recruit / Relocation 100-130 450.300 Travel / Per Diem 100-130 450.330 Rent Run by Dora Cross on 03/31/2021 16:26:26 PM 565.45 388.69 1,779.87 1,387.24 500.00 1,139.80 1,000.00 .00 .00 .00 .00 1,000.00 .00 1,000.00 4,664.52 4,389.84 4,773.19 4,279.79 4,000.00 2,967.47 4,000.00 1,000.00 725.00 725.60 1,040.00 1,000.00 245.00 1,000.00 1,892.95 1,689.20 1,249.20 1,215.90 1,800.00 1,376.92 1,800.00 .00 .00 142.99 709.47 1,000.00 239.05 2,012.00 .00 193.26 71.75 .00 .00 .00 .00 .00 216.16 .00 454.08 200.00 82.56 200.00 500.00 1,000.00 .00 500.00 .00 .00 .00 5,845.21 748.33 4,647.58 10,256.52 8,000.00 .00 8,000.00 .00 372.75 8,526.69 .00 .00 7,839.83 .00 1,266.70 2,802.37 .00 3,665.06 30,000.00 25,005.42 22,000.00 39,125.00 46,622.00 39,560.00 39,560.00 42,558.00 31,918.50 42,528.00 Page 15 of 86 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:26 PM Page 16 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 130 - Assessing Department Support Goods & Services 100-130 450.340 Telephone 721.16 780.36 1,006.34 1,119.78 1,000.00 221.54 400.00 Support Goods & Services Totals $55,580.99 $59,927.96 $62,483.21 $64,187.84 $91,058.00 $71,036.09 $83,940.00 Allocated to Projects 100-130 492.210 Allocated to Land Sales (2,500.00) (2,500.00) (2,500.00) .00 .00 .00 .00 100-130 492.560 Allocated to 911 Services (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) Allocated to Projects Totals ($4,000.00) ($4,000.00) ($4,000.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) Department 130 - Assessing Department Totals $743,479.67 $789,478.02 $522,374.60 $655,110.11 $731,316.00 $515,749.07 $907,479.00 Run by Dora Cross on 03/31/2021 16:26:26 PM Page 16 of 86 N O N N 000 0 s= Q cC! (D N O 00 0 W CTI v J"aDrAJ" ISLAMD BUMU &S G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount Budget Worksheet Report Budget Year 2022 2021 Amended 2021 Actual 2022 Manager's Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 135 - Engineering / Facilities Personnel Services 100-135 410.110 Salaries 143,979.21 233,837.63 227,556.89 200,850.49 174,169.00 150,993.55 203,602.00 100-135 410.120 Temporary Help 1,275.91 .00 532.12 .00 .00 .00 .00 100-135 410.130 Overtime 1,455.26 636.96 1,626.13 1,008.69 .00 1,903.88 .00 100-135 410.152 Cell Phone Stipend .00 .00 3,200.00 2,570.00 1,200.00 2,106.00 3,040.00 Personnel Services Totals $146,710.38 $234,474.59 $232,915.14 $204,429.18 $175,369.00 $155,003.43 $206,642.00 Employee Benefits 100-135 420.110 Unemployment Taxes 14.42 20.63 21.72 18.88 19.00 16.59 20.00 100-135 420.120 FICA Taxes 10,793.17 17,585.19 17,475.60 14,214.53 14,165.00 12,444.12 15,576.00 100-135 420.130 Group Insurance 55,378.02 65,461.45 62,707.90 69,003.04 56,056.00 54,928.77 67,932.00 100-135 420.140 Retirement 35,271.82 56,434.77 62,492.11 66,845.38 52,995.00 59,920.48 61,304.00 100-135 420.150 Workers Compensation 3,618.12 9,802.53 12,805.18 7,637.03 6,067.00 4,045.40 5,998.00 Employee Benefits Totals $105,075.55 $149,304.57 $155,502.51 $157,718.86 $129,302.00 $131,355.36 $150,830.00 Support Goods & Services 100-135 450.100 Office Supplies 492.17 952.19 843.11 1,277.70 1,000.00 338.91 1,200.00 100-135 450.110 Operating Supplies 371.17 378.86 1,033.77 820.21 1,000.00 58.20 1,000.00 100-135 450.119 COVID-19 Expenditures .00 .00 .00 200.90 .00 .00 .00 100-135 450.120 Printing / Binding 3,014.94 2,581.75 1,264.69 2,157.78 1,500.00 1,178.05 2,500.00 100-135 450.140 Dues/ Books/ Periodicals 159.50 120.00 713.00 223.00 500.00 156.00 500.00 100-135 450.160 Furniture / Fixtures .00 443.20 .00 581.92 3,000.00 .00 3,000.00 100-135 450.170 Machinery / Equipment <$5000 .00 .00 .00 1,658.69 250.00 1,876.00 1,500.00 100-135 450.210 Food / Business Lunch/Meeting Rooms 197.78 164.45 328.09 255.23 250.00 123.08 300.00 100-135 450.220 Insurance & Bonding 562.83 .00 .00 .00 .00 .00 .00 100-135 450.222 General Liablity Insurance Coverage .00 1,516.14 1,674.99 .00 .00 .00 .00 100-135 450.224 Insurance Coverage Discounts .00 (402.00) (438.49) .00 .00 .00 .00 100-135 450.230 Advertising / Hearings .00 1,533.41 1,741.73 .00 2,000.00 .00 2,000.00 100-135 450.270 Continuing Education 4,821.36 3,394.77 4,039.05 818.00 2,500.00 389.00 4,500.00 100-135 450.290 Recruit/ Relocation .00 3,367.40 2,567.65 970.47 5,000.00 684.00 5,000.00 100-135 450.300 Travel/ Per Diem (68.25) 113.17 1,484.51 1,342.00 5,000.00 .00 2,500.00 100-135 450.330 Rent 56,334.00 65,981.00 56,882.00 56,882.00 57,000.00 42,750.00 56,882.00 100-135 450.340 Telephone 1,297.36 1,253.97 2,169.65 1,708.12 2,000.00 845.43 1,200.00 100-135 450.430 Maint & Repairs 61.99 .00 .00 .00 .00 .00 .00 Run by Dora Cross on 03/31/2021 16:26:26 PM Page 17 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 135 - Engineering / Facilities Support Goods & Services 100-135 450.540 Clothing Allowance .00 .00 285.00 .00 .00 .00 .00 Support Goods & Services Totals $67,244.85 $81,398.31 $74,588.75 $68,896.02 $81,000.00 $48,398.67 $82,082.00 Department 135 - Engineering / Facilities Totals $319,030.78 $465,177.47 $463,006.40 $431,044.06 $385,671.00 $334,757.46 $439,554.00 Run by Dora Cross on 03/31/2021 16:26:26 PM Page 18 of 86 N O N N 000 0 Q (I) CC! (D N_ O 0 W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Support Goods & Services 100-140 450.100 Office Supplies 100-140 450.120 Printing / Binding 100-140 450.140 Dues / Books / Periodicals 100-140 450.160 Furniture / Fixtures 100-140 450.170 Machinery / Equipment <$5000 100-140 450.191 GIS Data 100-140 450.210 Food / Business Lunch/Meeting Rooms 100-140 450.230 Advertising / Hearings 100-140 450.240 Filing / Record Fees 100-140 450.270 Continuing Education 100-140 450.290 Recruit / Relocation 100-140 450.300 Travel / Per Diem 100-140 450.302 Commission Travel Run by Dora Cross on 03/31/202116:26:26 PM 2,795.16 708.47 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund 1,141.00 1,000.00 11,454.58 20.00 .00 697.51 500.00 EXPENSE 500.00 2,119.64 .00 917.49 358.00 .00 .00 .00 Department 140 - Community Development 137,900.00 6,951.79 .00 2,288.68 .00 .00 .00 Personnel Services 61.72 150.00 120.10 150.00 8,007.10 7,460.10 7,646.21 3,754.20 100-140 410.110 Salaries 403,232.03 432,332.53 352,177.41 253,267.00 350,293.00 217,108.75 374,805.00 100-140 410.130 Overtime 10,762.20 6,259.76 7,982.70 6,404.11 2,100.00 2,323.13 3,100.00 100-140 410.152 Cell Phone Stipend .00 .00 4,383.41 1,996.78 2,400.00 1,700.00 2,400.00 691.79 Personnel Services Totals $413,994.23 $438,592.29 $364,543.52 $261,667.89 $354,793.00 $221,131.88 $380,305.00 Employee Benefits 4,000.00 100-140 420.110 Unemployment Taxes 40.04 43.33 35.56 5,413.54 38.00 22.12 38.00 100-140 420.120 FICA Taxes 31,976.37 33,642.30 28,557.32 19,297.15 28,794.00 18,360.87 28,673.00 100-140 420.130 Group Insurance 125,720.10 132,774.31 127,891.26 76,477.85 127,400.00 77,477.25 133,200.00 100-140 420.140 Retirement 107,495.63 112,152.86 93,243.21 71,021.23 87,712.00 68,683.45 112,854.00 100-140 420.150 Workers Compensation 5,860.93 6,470.82 5,402.73 1,739.68 3,601.00 2,862.61 4,445.00 Employee Benefits Totals $271,093.07 $285,083.62 $255,130.08 $173,949.45 $247,545.00 $167,406.30 $279,210.00 Professional Services 100-140 430.140 Contracted Services 875.00 235.00 2,115.30 20,972.07 .00 .00 .00 100-140 430.145 Junk Removal Services 8,692.48 12,981.71 19,307.37 16,194.70 10,000.00 9,283.05 15,000.00 Professional Services Totals $9,567.48 $13,216.71 $21,422.67 $37,166.77 $10,000.00 $9,283.05 $15,000.00 Legal Services 100-140 431.120 Legal Fees 18,364.56 19,508.50 11,984.00 7,053.00 7,000.00 10,123.00 10,000.00 Legal Services Totals $18,364.56 $19,508.50 $11,984.00 $7,053.00 $7,000.00 $10,123.00 $10,000.00 Support Goods & Services 100-140 450.100 Office Supplies 100-140 450.120 Printing / Binding 100-140 450.140 Dues / Books / Periodicals 100-140 450.160 Furniture / Fixtures 100-140 450.170 Machinery / Equipment <$5000 100-140 450.191 GIS Data 100-140 450.210 Food / Business Lunch/Meeting Rooms 100-140 450.230 Advertising / Hearings 100-140 450.240 Filing / Record Fees 100-140 450.270 Continuing Education 100-140 450.290 Recruit / Relocation 100-140 450.300 Travel / Per Diem 100-140 450.302 Commission Travel Run by Dora Cross on 03/31/202116:26:26 PM 2,795.16 708.47 978.41 808.02 750.00 235.77 1,250.00 11,080.99 9,381.54 6,403.37 5,584.15 6,000.00 4,937.84 6,000.00 2,014.00 1,792.55 790.00 1,003.62 1,000.00 1,141.00 1,000.00 11,454.58 20.00 .00 697.51 500.00 380.98 500.00 2,119.64 .00 917.49 358.00 .00 .00 .00 17,692.65 .00 137,900.00 6,951.79 .00 2,288.68 .00 .00 .00 .00 61.72 150.00 120.10 150.00 8,007.10 7,460.10 7,646.21 3,754.20 5,000.00 2,726.64 5,500.00 .00 .00 .00 25.00 .00 165.85 .00 11,191.54 4,827.31 4,637.26 1,727.12 2,000.00 632.50 3,000.00 1,426.04 .00 7,590.21 7,693.46 .00 11,782.50 .00 2,995.90 5,870.25 .00 691.79 2,000.00 .00 2,500.00 5,351.07 6,279.44 .00 3,536.60 4,000.00 .00 4,000.00 Page 19 of 86 N O N N 000 0 Q v 0 N 0 W UI J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:26 PM Page 20 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 140 - Community Development Support Goods & Services 100-140 450.330 Rent 56,154.00 73,894.00 71,440.00 71,440.00 68,533.00 51,399.76 68,472.00 100-140 450.340 Telephone 958.37 880.76 2,115.50 1,807.26 850.00 215.60 360.00 100-140 450.430 Maint & Repairs .00 424.99 .00 .00 .00 298.56 .00 100-140 450.480 Boards & Committees 14,400.00 12,800.00 13,000.00 6,600.00 16,800.00 7,215.55 16,800.00 Support Goods &Services Totals $147,641.04 $124,339.41 $253,418.45 $112,740.24 $107,583.00 $83,541.33 $109,532.00 Allocated to Projects 100-140 492.210 Allocated to Land Sales (500.00) (500.00) (500.00) .00 .00 .00 .00 Allocated to Projects Totals ($500.00) ($500.00) ($500.00) $0.00 $0.00 $0.00 $0.00 Operating Transfers 100-140 494.410 Capital Project - KIB .00 .00 25,200.00 .00 .00 .00 .00 100-140 494.415 Capital Projects (Borough) .00 .00 40,000.00 .00 .00 .00 .00 Operating Transfers Totals $0.00 $0.00 $65,200.00 $0.00 $0.00 $0.00 $0.00 Department 140 - Community Development Totals $860,160.38 $880,240.53 $971,198.72 $592,577.35 $726,921.00 $491,485.56 $794,047.00 Run by Dora Cross on 03/31/2021 16:26:26 PM Page 20 of 86 N O N N 000 0 S_ S? J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:26 PM Page 21 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 142 - Building Official Professional Services 100-142 430.140 Contracted Services 76,632.53 142,231.18 167,430.04 164,173.42 140,000.00 72,407.65 140,000.00 Professional Services Totals $76,632.53 $142,231.18 $167,430.04 $164,173.42 $140,000.00 $72,407.65 $140,000.00 Support Goods & Services 100-142 450.330 Rent 20,263.00 24,130.00 20,490.00 20,491.00 20,491.00 15,368.26 20,491.00 100-142 450.340 Telephone 83.95 90.02 151.66 .00 .00 .00 .00 Support Goods & Services Totals $20,346.95 $24,220.02 $20,641.66 $20,491.00 $20,491.00 $15,368.26 $20,491.00 Department 142 - Building Official Totals $96,979.48 $166,451.20 $188,071.70 $184,664.42 $160,491.00 $87,775.91 $160,491.00 Run by Dora Cross on 03/31/2021 16:26:26 PM Page 21 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Support Goods & Services 100-160 450.140 Dues / Books / Periodicals Support Goods & Services Totals Department 160 - Economic Development Totals Run by Dora Cross on 03/31/2021 16:26:26 PM 1,100.00 600.00 600.00 600.00 .00 600.00 .00 $1,100.00 $600.00 $600.00 $600.00 $0.00 $600.00 $0.00 $30,268.00 $33,936.00 $600.00 $20,600.00 $13,570.00 $600.00 $13,570.00 Page 22 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 160 - Economic Development Professional Services 100-160 430.140 Contracted Services 29,168.00 33,336.00 .00 20,000.00 13,570.00 .00 13,570.00 Professional Services Totals $29,168.00 $33,336.00 $0.00 $20,000.00 $13,570.00 $0.00 $13,570.00 Support Goods & Services 100-160 450.140 Dues / Books / Periodicals Support Goods & Services Totals Department 160 - Economic Development Totals Run by Dora Cross on 03/31/2021 16:26:26 PM 1,100.00 600.00 600.00 600.00 .00 600.00 .00 $1,100.00 $600.00 $600.00 $600.00 $0.00 $600.00 $0.00 $30,268.00 $33,936.00 $600.00 $20,600.00 $13,570.00 $600.00 $13,570.00 Page 22 of 86 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Audit Expense 100-165 432.100 Professional Services 67,980.59 85,152.96 94,735.34 80,350.29 95,000.00 93,229.10 90,000.00 100-165 432.110 Out of Pocket Expenses 8,216.15 13,402.04 12,465.22 8,699.65 13,000.00 7,800.90 13,000.00 100-165 432.120 Contracted Services .00 .00 107.79 108.96 125.00 99.70 125.00 Audit Expense Totals $76,196.74 $98,555.00 $107,308.35 $89,158.90 $108,125.00 $101,129.70 $103,125.00 Contributions 100-165 448.902 Donated Trash Disposal 15,168.57 35,102.97 103,931.39 130,575.86 .00 .00 .00 Contributions Totals $15,168.57 $35,102.97 $103,931.39 $130,575.86 $0.00 $0.00 $0.00 Support Goods & Services 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund COVID-19 Expenditures .00 .00 .00 11,157.72 486,322.00 78,316.38 EXPENSE 100-165 450.120 Printing / Binding 15,310.04 7,412.92 9,116.90 4,943.35 10,000.00 9,851.12 Department 165 - General Administration Postage 9,387.58 8,451.08 8,140.55 3,845.45 10,000.00 7,153.81 Personnel Services 100-165 450.180 Equipment Rental 1,695.96 1,695.96 1,695.96 1,695.96 2,000.00 1,271.97 100-165 410.110 Salaries 813.87 833.01 1,156.35 705.33 1,500.00 379.61 40,758.00 100-165 410.120 Temporary Help .00 .00 241.12 66.85 .00 .00 1,738.00 100-165 410.130 Overtime .00 .00 35.24 .00 .00 .00 .00 .00 Personnel Services Totals $813.87 $833.01 $1,432.71 $772.18 $1,500.00 $379.61 $42,496.00 Employee Benefits 100-165 450.223 Crime Protection Insurance Coverage .00 400.00 400.00 400.00 .00 400.00 100-165 420.110 Unemployment Taxes .06 .06 .10 .05 .00 .03 4.00 100-165 420.120 FICA Taxes 60.76 61.59 105.70 (1,211.70) 115.00 28.11 3,251.00 100-165 420.130 Group Insurance 2,580.11 2,571.49 2,770.16 2,720.64 3,000.00 2,594.26 18,648.00 100-165 420.140 Retirement 176.91 180.10 257.94 6,543.16 430.00 (2,812.10) 12,795.00 100-165 420.150 Workers Compensation 68.36 66.98 116.31 67.61 120.00 26.66 810.00 Employee Benefits Totals $2,886.20 $2,880.22 $3,250.21 $8,119.76 $3,665.00 ($163.04) $35,508.00 Audit Expense 100-165 432.100 Professional Services 67,980.59 85,152.96 94,735.34 80,350.29 95,000.00 93,229.10 90,000.00 100-165 432.110 Out of Pocket Expenses 8,216.15 13,402.04 12,465.22 8,699.65 13,000.00 7,800.90 13,000.00 100-165 432.120 Contracted Services .00 .00 107.79 108.96 125.00 99.70 125.00 Audit Expense Totals $76,196.74 $98,555.00 $107,308.35 $89,158.90 $108,125.00 $101,129.70 $103,125.00 Contributions 100-165 448.902 Donated Trash Disposal 15,168.57 35,102.97 103,931.39 130,575.86 .00 .00 .00 Contributions Totals $15,168.57 $35,102.97 $103,931.39 $130,575.86 $0.00 $0.00 $0.00 Support Goods & Services 100-165 450.100 Office Supplies 3,342.86 1,576.85 2,330.73 2,215.36 3,000.00 3,064.56 3,000.00 100-165 450.119 COVID-19 Expenditures .00 .00 .00 11,157.72 486,322.00 78,316.38 .00 100-165 450.120 Printing / Binding 15,310.04 7,412.92 9,116.90 4,943.35 10,000.00 9,851.12 8,000.00 100-165 450.130 Postage 9,387.58 8,451.08 8,140.55 3,845.45 10,000.00 7,153.81 8,000.00 100-165 450.180 Equipment Rental 1,695.96 1,695.96 1,695.96 1,695.96 2,000.00 1,271.97 2,000.00 100-165 450.200 Honorarium / Amenities 1,300.99 1,914.42 .00 35.62 .00 152.82 .00 100-165 450.210 Food / Business Lunch/Meeting Rooms 31.63 460.24 763.09 261.26 600.00 .00 .00 100-165 450.220 Insurance & Bonding 16,148.93 .00 .00 .00 .00 .00 .00 100-165 450.222 General Liablity Insurance Coverage .00 10,068.95 11,983.18 14,246.83 100,000.00 12,102.77 20,000.00 100-165 450.223 Crime Protection Insurance Coverage .00 400.00 400.00 400.00 .00 400.00 400.00 100-165 450.224 Insurance Coverage Discounts .00 (4,198.00) (4,360.10) (4,721.00) .00 (4,170.00) .00 100-165 450.225 Insurance Deductible 6,800.00 .00 .00 .00 .00 .00 .00 Run by Dora Cross on 03/31/202116:26:26 PM Page 23 of 86 N O N N 000 0 S_ Q J"aDrAJ" ISLAMD BUMU &S G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount Budget Worksheet Report Budget Year 2022 2021 Amended 2021 Actual 2022 Manager's Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 165 - General Administration Support Goods & Services 100-165 450.230 Advertising / Hearings 1,116.71 578.25 570.71 .00 1,000.00 .00 500.00 100-165 450.251 Miscellaneous .00 .00 .00 216.85 .00 11.37 .00 100-165 450.280 Staff Training 138.60 162.60 .00 .00 .00 .00 .00 100-165 450.290 Recruit / Relocation 299.50 299.50 823.00 357.05 .00 .00 .00 100-165 450.320 Bad Debt Expense 642.44 44.30 55,405.67 21,486.64 3,000.00 19.76 3,000.00 100-165 450.323 Collection Expense 55.10 44.10 11.00 5.50 50.00 .00 .00 100-165 450.327 Fines .00 .00 2,564.27 32.12 .00 .00 .00 100-165 450.340 Telephone 848.36 897.65 1,210.27 529.12 1,000.00 42.71 100.00 100-165 450.365 Fuel - Vehicle 4,681.23 5,033.39 6,140.13 3,744.14 6,500.00 2,754.22 4,000.00 100-165 450.440 Auto Maint & Repairs 6,919.08 4,762.41 7,938.77 6,259.77 10,000.00 1,121.91 10,000.00 100-165 450.450 Contingencies .00 .00 .00 .00 1,987.00 .00 .00 100-165 450.461 Safety Supplies 7,883.72 4,554.92 5,742.53 3,068.53 7,000.00 2,100.00 7,000.00 100-165 450.495 Bank Fees 6,314.85 7,648.30 17,803.79 8,794.12 5,000.00 5,767.30 3,000.00 Support Goods & Services Totals $82,917.58 $51,807.84 $128,280.45 $78,574.39 $647,459.00 $119,960.70 $69,000.00 Travel 100-165 461.220 Travel Insurance Coverage .00 1,000.00 950.00 950.00 1,000.00 950.00 1,000.00 Travel Totals $0.00 $1,000.00 $950.00 $950.00 $1,000.00 $950.00 $1,000.00 Equipment 100-165 466.220 Auto Liability Insurance .00 4,679.96 4,465.87 4,375.00 4,500.00 3,804.46 4,500.00 Equipment Totals $0.00 $4,679.96 $4,465.87 $4,375.00 $4,500.00 $3,804.46 $4,500.00 Capital Outlay 100-165 470.100 Machinery/ Equipment >$5000 .00 .00 .00 .00 .00 .00 75,000.00 Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $75,000.00 Department 165 - General Administration Totals $177,982.96 $194,859.00 $349,618.98 $312,526.09 $766,249.00 $226,061.43 $330,629.00 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 24 of 86 N O N N 000 0 s= Q (D J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Capital Outlay 100-172 470.100 Machinery / Equipment >$5000 .00 9,034.94 .00 .00 .00 .00 .00 capital Outlay Totals $0.00 $9,034.94 $0.00 $0.00 $0.00 $0.00 $0.00 Department 172 - Parks & Recreation Totals $30,172.17 $77,186.34 $57,096.07 $32,562.32 $71,772.00 $13,545.01 $87,046.00 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 25 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 172 - Parks & Recreation Personnel Services 100-172 410.110 Salaries 3,558.04 3,335.57 2,845.42 2,513.85 4,000.00 703.93 7,371.00 100-172 410.120 Temporary Help 4,095.14 13,963.64 8,513.13 9,751.06 25,000.00 5,706.59 22,594.00 100-172 410.130 Overtime 843.63 114.46 211.88 23.82 500.00 .00 .00 Personnel Services Totals $8,496.81 $17,413.67 $11,570.43 $12,288.73 $29,500.00 $6,410.52 $29,965.00 Employee Benefits 100-172 420.110 Unemployment Taxes .44 .33 .31 .23 3.00 .06 3.00 100-172 420.120 FICA Taxes 650.09 1,323.80 875.62 906.48 2,269.00 508.42 2,292.00 100-172 420.130 Group Insurance 1,883.06 1,369.21 833.09 559.25 1,200.00 1,329.10 6,660.00 100-172 420.140 Retirement 969.66 749.21 663.33 520.33 1,200.00 182.08 9,022.00 100-172 420.150 Workers Compensation 570.05 861.32 846.58 1,044.08 1,600.00 474.23 2,104.00 Employee Benefits Totals $4,073.30 $4,303.87 $3,218.93 $3,030.37 $6,272.00 $2,493.89 $20,081.00 Professional Services 100-172 430.140 Contracted Services .00 8,430.60 1,055.00 1,350.00 10,000.00 3,500.00 10,000.00 Professional Services Totals $0.00 $8,430.60 $1,055.00 $1,350.00 $10,000.00 $3,500.00 $10,000.00 Support Goods & Services 100-172 450.119 COVID-19 Expenditures .00 .00 .00 381.00 .00 .00 .00 100-172 450.170 Machinery/ Equipment <$5000 .00 65.50 13,685.97 .00 2,000.00 .00 2,000.00 100-172 450.230 Advertising / Hearings .00 286.45 .00 .00 .00 .00 .00 100-172 450.380 Snow Removal/ Sanding 2,470.00 1,559.20 453.00 1,295.00 5,000.00 1,050.00 5,000.00 100-172 450.430 Maint & Repairs 15,132.06 36,092.11 27,112.74 14,217.22 19,000.00 90.60 20,000.00 Support Goods & Services Totals $17,602.06 $38,003.26 $41,251.71 $15,893.22 $26,000.00 $1,140.60 $27,000.00 Capital Outlay 100-172 470.100 Machinery / Equipment >$5000 .00 9,034.94 .00 .00 .00 .00 .00 capital Outlay Totals $0.00 $9,034.94 $0.00 $0.00 $0.00 $0.00 $0.00 Department 172 - Parks & Recreation Totals $30,172.17 $77,186.34 $57,096.07 $32,562.32 $71,772.00 $13,545.01 $87,046.00 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 25 of 86 N O N N 000 0 s= Q J"aDrAJ" ISLAMD BUMU &S G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount Budget Worksheet Report Budget Year 2022 2021 Amended 2021 Actual 2022 Manager's Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 175 - Emergency Preparedness Personnel Services 100-175 410.110 Salaries 2,301.21 4,072.36 4,832.41 423.18 .00 608.68 9,300.00 100-175 410.120 Temporary Help 233.67 .00 .00 .00 .00 559.83 .00 100-175 410.130 Overtime .00 131.82 195.82 .00 .00 109.14 .00 Personnel Services Totals $2,534.88 $4,204.18 $5,028.23 $423.18 $0.00 $1,277.65 $9,300.00 Employee Benefits 100-175 420.110 Unemployment Taxes .23 .42 .51 .03 .00 .06 1.00 100-175 420.120 FICA Taxes 193.74 314.66 370.94 31.03 .00 95.13 711.00 100-175 420.130 Group Insurance 754.18 1,195.95 923.05 94.69 .00 382.37 3,330.00 100-175 420.140 Retirement 305.21 762.14 1,101.54 91.89 .00 157.17 2,800.00 100-175 420.150 Workers Compensation 171.77 170.31 241.27 33.73 .00 83.19 653.00 Employee Benefits Totals $1,425.13 $2,443.48 $2,637.31 $251.37 $0.00 $717.92 $7,495.00 Professional Services 100-175 430.140 Contracted Services 12,888.50 21,917.08 400.00 .00 19,000.00 101.00 15,000.00 Professional Services Totals $12,888.50 $21,917.08 $400.00 $0.00 $19,000.00 $101.00 $15,000.00 Support Goods & Services 100-175 450.120 Printing / Binding .00 .00 .00 .00 .00 .00 2,500.00 100-175 450.170 Machinery/ Equipment <$5000 1,589.58 .00 .00 .00 5,000.00 .00 .00 100-175 450.220 Insurance & Bonding 1,518.00 .00 .00 .00 .00 .00 .00 100-175 450.224 Insurance Coverage Discounts .00 (462.00) .00 .00 .00 .00 .00 100-175 450.226 Mobile Equipment Insurance .00 211.44 .00 .00 .00 .00 .00 100-175 450.230 Advertising / Hearings 968.25 723.64 .00 .00 .00 .00 .00 100-175 450.270 Continuing Education 1,930.74 .00 1,358.69 .00 6,000.00 .00 6,000.00 100-175 450.300 Travel/ Per Diem 203.98 .00 1,063.57 .00 2,500.00 .00 2,500.00 100-175 450.340 Telephone 575.87 632.78 .00 .00 1,250.00 1,062.44 .00 100-175 450.350 Electricity 1,179.36 1,184.96 1,184.40 1,193.04 1,200.00 791.12 1,200.00 100-175 450.360 Fuel- Heating .00 .00 654.74 1,217.96 .00 449.60 .00 100-175 450.430 Maint & Repairs 11,046.22 12,182.52 1,979.66 1,393.02 5,000.00 .00 5,000.00 Support Goods & Services Totals $19,012.00 $14,473.34 $6,241.06 $3,804.02 $20,950.00 $2,303.16 $17,200.00 Department 175 - Emergency Preparedness Totals $35,860.51 $43,038.08 $14,306.60 $4,478.57 $39,950.00 $4,399.73 $48,995.00 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 26 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 186 - Animal Control Contracted Services 100-186 444.110 Animal Control 109,415.00 114,015.00 115,800.00 118,700.00 118,715.00 118,700.00 121,000.00 Contracted Services Totals $109,415.00 $114,015.00 $115,800.00 $118,700.00 $118,715.00 $118,700.00 $121,000.00 Department 186 - Animal Control Totals $109,415.00 $114,015.00 $115,800.00 $118,700.00 $118,715.00 $118,700.00 $121,000.00 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 27 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 28 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 190 - Education / Culture / Recreation Contributions 100-190 448.351 North Star PTA (Street Lights) 4,662.41 4,665.06 4,683.04 4,657.81 4,800.00 3,063.07 4,800.00 100-190 448.358 Karluk IRA Council 12,900.00 .00 15,789.00 15,789.00 16,000.00 15,789.00 15,789.00 Contributions Totals $17,562.41 $4,665.06 $20,472.04 $20,446.81 $20,800.00 $18,852.07 $20,589.00 Department 190 - Education / Culture / Recreation $17,562.41 $4,665.06 $20,472.04 $20,446.81 $20,800.00 $18,852.07 $20,589.00 Totals Run by Dora Cross on 03/31/2021 16:26:27 PM Page 28 of 86 N O N N 0 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 29 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 191 - Kodiak College & Libraries Contributions 100-191448.350 Kodiak College 84,000.00 60,000.00 50,000.00 50,000.00 50,000.00 50,000.00 .00 100-191448.900 Public Libraries 12,000.00 12,000.00 .00 .00 .00 .00 .00 Contributions Totals $96,000.00 $72,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $0.00 Department 191 - Kodiak College & Libraries Totals $96,000.00 $72,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 $0.00 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 29 of 86 N O N N 0 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 30 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 192 - Non Profit Funding Sub -Department 110 - Health & Social Services Contributions 100-192-110 448.303 Providence/ Safe Harbor 21,984.00 17,000.00 4,100.00 .00 .00 .00 .00 100-192-110 448.307 Humane Society .00 4,000.00 4,100.00 3,100.00 3,100.00 3,100.00 .00 100-192-110 448.308 Womens Resource Center 52,762.00 47,500.00 47,500.00 47,500.00 20,000.00 20,000.00 .00 100-192-110 448.310 American Red Cross .00 .00 4,100.00 3,100.00 3,100.00 3,100.00 .00 100-192-110 448.314 Kodiak Baptist Mission 39,677.00 34,000.00 27,200.00 .00 .00 .00 .00 100-192-110 448.319 Hospice of Kodiak .00 4,000.00 4,100.00 3,100.00 3,100.00 3,100.00 .00 100-192-110 448.322 Senior Citizen Support 30,778.00 26,000.00 20,800.00 21,000.00 20,000.00 20,000.00 .00 100-192-110 448.324 Hope Community Resources .00 4,000.00 .00 .00 3,100.00 3,100.00 .00 100-192-110 448.380 Salvation Army 7,035.00 .00 12,000.00 20,000.00 20,000.00 20,000.00 .00 100-192-110 448.382 Brother Francis Shelter 49,403.00 43,000.00 34,400.00 36,000.00 20,000.00 20,000.00 .00 Contributions Totals $201,639.00 $179,500.00 $158,300.00 $133,800.00 $92,400.00 $92,400.00 $0.00 Support Goods & Services 100-192-110 450.119 COVID-19 Expenditures .00 .00 .00 .00 1,122,500.00 839,525.00 .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $1,122,500.00 $839,525.00 $0.00 Sub -Department 110 - Health & Social Services $201,639.00 $179,500.00 $158,300.00 $133,800.00 $1,214,900.00 $931,925.00 $0.00 Totals Run by Dora Cross on 03/31/2021 16:26:27 PM Page 30 of 86 N O N N 0 0 Q J"aDrAJ" ISLAMD BOMOU&S G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount Budget Worksheet Report Budget Year 2022 2021 Amended 2021 Actual 2022 Manager's Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 192 - Non Profit Funding Sub -Department 120 - Education / Culture & Recreation Contributions 100-192-120 448.309 Alutiiq Museum & Archaeological .00 .00 .00 .00 4,000.00 4,000.00 .00 Repository 100-192-120 448.319 Hospice of Kodiak 9,673.00 .00 .00 .00 .00 .00 .00 100-192-120 448.325 Women's Bay Community Council .00 .00 .00 .00 1,000.00 1,000.00 .00 100-192-120 448.330 KMXT Public Radio 7,123.00 4,000.00 4,100.00 3,700.00 4,000.00 4,000.00 .00 100-192-120 448.340 Kodiak Art Council .00 4,000.00 4,100.00 3,100.00 3,100.00 3,100.00 .00 100-192-120 448.348 Head Start 6,331.00 .00 .00 .00 .00 .00 .00 100-192-120 448.361 Kodiak Area Mentor Program .00 4,000.00 4,100.00 4,500.00 4,750.00 4,750.00 .00 100-192-120 448.366 KANA Family Center 9,233.00 4,000.00 4,100.00 3,100.00 3,100.00 3,100.00 .00 100-192-120 448.371 Kodiak Soil & Water Conservation .00 4,000.00 .00 3,100.00 3,100.00 3,100.00 .00 100-192-120 448.381 Native Village of Port Lions .00 4,000.00 .00 .00 .00 .00 .00 100-192-120 448.400 Kodiak Rodeo & State Fair .00 4,000.00 .00 .00 4,000.00 4,000.00 .00 100-192-120 448.405 Kodiak Teen Court .00 .00 4,100.00 3,100.00 .00 .00 .00 100-192-120 448.406 Kodiak Maritime Museum .00 .00 .00 .00 4,000.00 4,000.00 .00 100-192-120 448.409 Rural Alaska Community Action Program .00 .00 4,100.00 3,100.00 3,100.00 3,100.00 .00 100-192-120 448.410 St. Paul Preschool .00 .00 .00 .00 1,200.00 1,200.00 .00 100-192-120 448.910 Funding / Non -Profits .00 .00 .00 .00 1,000.00 .00 .00 Contributions Totals $32,360.00 $28,000.00 $24,600.00 $23,700.00 $36,350.00 $35,350.00 $0.00 Support Goods & Services 100-192-120 450.119 COVID-19 Expenditures .00 .00 .00 .00 4,183,679.00 4,289,906.12 .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $4,183,679.00 $4,289,906.12 $0.00 Sub -Department 120 - Education / Culture & $32,360.00 $28,000.00 $24,600.00 $23,700.00 $4,220,029.00 $4,325,256.12 $0.00 Recreation Totals Department 192 - Non Profit Funding Totals $233,999.00 $207,500.00 $182,900.00 $157,500.00 $5,434,929.00 $5,257,181.12 $0.00 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 31 of 86 N O N N 0 0 Q J"aDrAJ" ISLA D BUi?U U&S Jr. Budget Worksheet Report Budget Year 2022 Fund 100 - General Fund Totals REVENUE TOTALS $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,479,029.03 $14,624,997.00 $12,270,500.66 $6,263,259.00 EXPENSE TOTALS $6,532,754.02 $6,398,475.82 $6,287,582.93 $5,744,905.01 $14,636,997.00 $12,279,084.39 $6,263,259.00 Fund 100 - General Fund Totals ($968,656.49) $871,829.01 $2,171,470.73 $734,124.02 ($12,000.00) ($8,583.73) $0.00 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 32 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 100 - General Fund EXPENSE Department 195 - Transfers Out Operating Transfers 100-195 494.234 LEPC 18,337.65 .00 .00 13,000.00 10,072.00 10,072.00 .00 100-195 494.300 Transfer to Debt Service 635,113.00 .00 .00 .00 3,016,076.00 3,016,076.00 .00 100-195 494.450 Transfers to Capital Projects .00 403,958.00 .00 .00 .00 .00 .00 100-195 494.540 Hospital 305,000.00 .00 .00 .00 .00 .00 .00 Operating Transfers Totals $958,450.65 $403,958.00 $0.00 $13,000.00 $3,026,148.00 $3,026,148.00 $0.00 Department 195 - Transfers Out Totals $958,450.65 $403,958.00 $0.00 $13,000.00 $3,026,148.00 $3,026,148.00 $0.00 EXPENSE TOTALS $6,532,754.02 $6,398,475.82 $6,287,582.93 $5,744,905.01 $14,636,997.00 $12,279,084.39 $6,263,259.00 Fund 100 - General Fund Totals REVENUE TOTALS $5,564,097.53 $7,270,304.83 $8,459,053.66 $6,479,029.03 $14,624,997.00 $12,270,500.66 $6,263,259.00 EXPENSE TOTALS $6,532,754.02 $6,398,475.82 $6,287,582.93 $5,744,905.01 $14,636,997.00 $12,279,084.39 $6,263,259.00 Fund 100 - General Fund Totals ($968,656.49) $871,829.01 $2,171,470.73 $734,124.02 ($12,000.00) ($8,583.73) $0.00 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 32 of 86 N O N N 000 0 S? J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 201 - Education Support Fund REVENUE Department Property Tax 201-000 311.100 201-000 311.200 000 - Fund Revenues Real Property Tax 8,892,817.69 8,152,773.08 8,819,222.59 9,408,641.49 8,451,080.00 8,354,304.45 9,878,334.00 Personal Property Tax 1,095,559.79 928,258.90 976,732.82 1,154,138.82 939,009.00 1,015,377.47 1,211,755.00 Property Tax Totals $9,988,377.48 $9,081,031.98 $9,795,955.41 $10,562,780.31 $9,390,089.00 $9,369,681.92 $11,090,089.00 Non Ad Valorem Taxes 201-000 313.110 Motor Vehicle Tax 235,176.84 237,894.52 220,392.44 .00 .00 .00 .00 Non Ad Valorem Taxes Totals $235,176.84 $237,894.52 $220,392.44 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $10,223,554.32 $9,318,926.50 $10,016,347.85 $10,562,780.31 $9,390,089.00 $9,369,681.92 $11,090,089.00 REVENUE TOTALS $10,223,554.32 $9,318,926.50 $10,016,347.85 $10,562,780.31 $9,390,089.00 $9,369,681.92 $11,090,089.00 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 33 of 86 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 34 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 201 - Education Support Fund EXPENSE Department 201 - Education Support Professional Services 201-201430.165 Providence Mental Health Services 400,000.00 .00 .00 .00 .00 .00 .00 Professional Services Totals $400,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Audit Expense 201-201432.000 Audit Expenses 39,646.23 38,641.39 35,964.24 .00 42,500.00 6,600.00 42,500.00 201-201432.100 Professional Services .00 .00 .00 44,637.56 .00 40,900.82 .00 201-201432.110 Out of Pocket Expenses 7,275.77 7,198.61 5,035.76 4,612.44 7,500.00 3,519.18 7,500.00 Audit Expense Totals $46,922.00 $45,840.00 $41,000.00 $49,250.00 $50,000.00 $51,020.00 $50,000.00 Support Goods & Services 201-201450.220 Insurance & Bonding 140,623.65 .00 .00 .00 .00 .00 .00 201-201450.221 Property Insurance 141,497.00 151,464.83 169,799.51 223,739.00 145,000.00 271,998.00 145,000.00 201-201450.222 General Liablity Insurance Coverage .00 120,262.41 130,984.00 126,178.24 140,000.00 178,574.24 140,000.00 201-201450.224 Insurance Coverage Discounts .00 (38,292.00) (11,976.00) (12,180.00) .00 (32,245.00) .00 201-201450.226 Mobile Equipment Insurance .00 912.00 987.00 987.00 .00 987.00 .00 201-201450.320 Bad Debt Expense 48.13 .00 30,332.37 17,299.58 .00 38.90 .00 201-201450.380 Snow Removal/ Sanding 31,232.50 29,015.00 13,867.50 138,417.50 70,000.00 33,829.50 70,000.00 201-201450.430 Maint & Repairs 10,587.61 9,901.00 20,770.00 29,374.77 25,000.00 2,060.00 25,000.00 Support Goods & Services Totals $323,988.89 $273,263.24 $354,764.38 $523,816.09 $380,000.00 $455,242.64 $380,000.00 Equipment 201-201466.220 Auto Liability Insurance .00 18,376.20 18,286.00 17,956.27 .00 19,743.18 .00 Equipment Totals $0.00 $18,376.20 $18,286.00 $17,956.27 $0.00 $19,743.18 $0.00 Operating Transfers 201-201494.290 KIBSD 9,506,637.24 9,040,020.56 9,506,525.99 9,880,420.98 8,960,089.00 6,720,066.76 10,660,089.00 Operating Transfers Totals $9,506,637.24 $9,040,020.56 $9,506,525.99 $9,880,420.98 $8,960,089.00 $6,720,066.76 $10,660,089.00 Department 201 - Education Support Totals $10,277,548.13 $9,377,500.00 $9,920,576.37 $10,471,443.34 $9,390,089.00 $7,246,072.58 $11,090,089.00 EXPENSE TOTALS $10,277,548.13 $9,377,500.00 $9,920,576.37 $10,471,443.34 $9,390,089.00 $7,246,072.58 $11,090,089.00 Fund 201 - Education Support Fund Totals REVENUE TOTALS $10,223,554.32 $9,318,926.50 $10,016,347.85 $10,562,780.31 $9,390,089.00 $9,369,681.92 $11,090,089.00 EXPENSE TOTALS $10,277,548.13 $9,377,500.00 $9,920,576.37 $10,471,443.34 $9,390,089.00 $7,246,072.58 $11,090,089.00 Fund 201 - Education Support Fund Totals ($53,993.81) ($58,573.50) $95,771.48 $91,336.97 $0.00 $2,123,609.34 $0.00 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 34 of 86 N O N N 000 0 S? J"aDrAJ" ISLA D BUi?U U&S Budget Worksheet Report Budget Year 2022 Interest Earnings 210-000 361.100 Interest Earnings 210-000 361.300 Change in Fair Market Value Interest Earnings Totals 17,229.97 28,127.06 31,147.86 32,587.40 25,000.00 15,140.74 18,000.00 (9,056.98) (20,954.02) 21,013.20 5,175.93 .00 (11,501.53) .00 $8,172.99 $7,173.04 $52,161.06 $37,763.33 $25,000.00 $3,639.21 $18,000.00 Rents & Royalties 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 210 - Land Sales $24,487.94 $12,879.44 $11,048.80 $85,775.40 $8,000.00 $0.00 $8,000.00 REVENUE Department 000 - Fund Revenues 127,456.97 196,946.93 58,725.40 16,762.41 17,907.00 14,275.46 21,100.00 Licenses & Permits 18,363.16 27,954.71 17,950.16 12,139.59 10,557.00 8,056.54 8,500.00 210-000 322.100 Annual Use Permit 4,800.00 7,210.00 6,000.00 6,000.00 6,000.00 7,200.00 6,000.00 210-000 322.180 Electric Permit 1,000.00 .00 .00 .00 .00 .00 .00 Licenses & Permits Totals $5,800.00 $7,210.00 $6,000.00 $6,000.00 $6,000.00 $7,200.00 $6,000.00 State Shared Revenues 2,091,923.70 2,500.00 225.00 1,217.00 .00 .00 .00 210-000 335.190 PERS on Behalf Payment 3,780.12 2,466.95 3,311.55 .00 .00 .00 .00 State Shared Revenues Totals $3,780.12 $2,466.95 $3,311.55 $0.00 $0.00 $0.00 $0.00 Interest Earnings 210-000 361.100 Interest Earnings 210-000 361.300 Change in Fair Market Value Interest Earnings Totals 17,229.97 28,127.06 31,147.86 32,587.40 25,000.00 15,140.74 18,000.00 (9,056.98) (20,954.02) 21,013.20 5,175.93 .00 (11,501.53) .00 $8,172.99 $7,173.04 $52,161.06 $37,763.33 $25,000.00 $3,639.21 $18,000.00 Rents & Royalties 210-000 363.500 Gravel Sales 24,487.94 12,879.44 11,048.80 85,775.40 8,000.00 .00 8,000.00 Rents & Royalties Totals $24,487.94 $12,879.44 $11,048.80 $85,775.40 $8,000.00 $0.00 $8,000.00 Land Sales Activity 210-000 371.100 Land Sale- Principal 127,456.97 196,946.93 58,725.40 16,762.41 17,907.00 14,275.46 21,100.00 210-000 371.110 Land Sale -Interest 18,363.16 27,954.71 17,950.16 12,139.59 10,557.00 8,056.54 8,500.00 210-000 371.120 Land Sale - Fees & Penalties 1,350.70 .00 .00 .00 .00 .00 .00 Land Sales Activity Totals $147,170.83 $224,901.64 $76,675.56 $28,902.00 $28,464.00 $22,332.00 $29,600.00 Miscellaneous - Classified 210-000 380.170 Other 2,091,923.70 2,500.00 225.00 1,217.00 .00 .00 .00 210-000 380.190 Land Leases 90.00 80.00 80.00 90.00 80.00 110.00 80.00 Miscellaneous - Classified Totals $2,092,013.70 $2,580.00 $305.00 $1,307.00 $80.00 $110.00 $80.00 Other Financing Sources 210-000 389.100 Use of Fund Balance .00 .00 .00 .00 238,623.00 .00 .00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $238,623.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $2,281,425.58 $257,211.07 $149,501.97 $159,747.73 $306,167.00 $33,281.21 $61,680.00 REVENUE TOTALS $2,281,425.58 $257,211.07 $149,501.97 $159,747.73 $306,167.00 $33,281.21 $61,680.00 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 35 of 86 N O N N 000 0 Q (D J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Professional Services 210-231430.140 Contracted Services Professional Services Totals 319,111.15 176,655.10 22,502.64 2,905.00 .00 .00 .00 $319,111.15 $176,655.10 $22,502.64 $2,905.00 $0.00 $0.00 $0.00 Support Goods & Services 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 210 - Land Sales Operating Supplies 1,102.22 191.04 134.53 .00 .00 .00 EXPENSE 210-231450.120 Printing / Binding 1,709.75 61.79 .00 .00 .00 .00 Department 231 - Resource Management Dues / Books / Periodicals .00 .00 147.50 .00 .00 .00 Personnel Services 210-231450.160 Furniture / Fixtures 3,450.37 .00 .00 .00 .00 .00 210-231410.110 Salaries 86,891.48 80,829.87 63,874.56 753.43 .00 .00 .00 210-231410.120 Temporary Help .00 .00 133.69 476.28 .00 .00 .00 210-231410.130 Overtime 5,032.10 2,656.25 1,294.68 .00 .00 .00 .00 210-231410.140 Allocated Salaries 24,000.00 4,000.00 4,000.00 .00 1,000.00 1,000.00 1,000.00 210-231410.152 Cell Phone Stipend .00 .00 848.39 .00 .00 .00 .00 .00 Personnel Services Totals $115,923.58 $87,486.12 $70,151.32 $1,229.71 $1,000.00 $1,000.00 $1,000.00 Employee Benefits 210-231450.260 Surveys 28,785.00 6,555.00 .00 13,725.00 45,000.00 .00 210-231420.110 Unemployment Taxes 8.54 8.20 6.30 .07 .00 .00 .00 210-231420.120 FICA Taxes 6,912.66 6,157.08 4,866.67 101.27 .00 .00 .00 210-231420.130 Group Insurance 21,591.82 26,205.97 20,588.57 261.46 .00 .00 .00 210-231420.140 Retirement 22,506.18 20,858.91 15,966.12 165.20 .00 .00 .00 210-231420.150 Workers Compensation 5,014.72 798.19 4,097.18 87.22 .00 .00 .00 Employee Benefits Totals $56,033.92 $54,028.35 $45,524.84 $615.22 $0.00 $0.00 $0.00 Professional Services 210-231430.140 Contracted Services Professional Services Totals 319,111.15 176,655.10 22,502.64 2,905.00 .00 .00 .00 $319,111.15 $176,655.10 $22,502.64 $2,905.00 $0.00 $0.00 $0.00 Support Goods & Services 210-231450.100 Office Supplies 112.80 55.64 .00 .00 .00 .00 .00 210-231450.110 Operating Supplies 1,102.22 191.04 134.53 .00 .00 .00 .00 210-231450.120 Printing / Binding 1,709.75 61.79 .00 .00 .00 .00 .00 210-231450.140 Dues / Books / Periodicals .00 .00 147.50 .00 .00 .00 .00 210-231450.160 Furniture / Fixtures 3,450.37 .00 .00 .00 .00 .00 .00 210-231450.220 Insurance & Bonding 2,763.83 .00 .00 .00 .00 .00 .00 210-231450.222 General Liablity Insurance Coverage .00 1,284.26 1,115.35 341.02 .00 445.06 .00 210-231450.224 Insurance Coverage Discounts .00 (341.00) (292.45) (87.00) .00 (114.00) .00 210-231450.230 Advertising / Hearings 2,120.25 81.00 .00 .00 .00 .00 .00 210-231450.240 Filing/ Record Fees 5,935.50 600.00 1,065.00 350.00 .00 .00 .00 210-231450.251 Miscellaneous .00 .00 28,140.00 .00 .00 .00 .00 210-231450.260 Surveys 28,785.00 6,555.00 .00 13,725.00 45,000.00 .00 .00 210-231450.263 Real Property Cleanup 5,375.00 5,182.50 8,500.00 .00 .00 4,713.95 .00 210-231450.270 Continuing Education 24.99 .00 .00 .00 .00 .00 .00 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 36 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 37 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 210 - Land Sales EXPENSE Department 231 - Resource Management Support Goods & Services 210-231450.290 Recruit / Relocation 354.17 6,135.42 .00 .00 .00 .00 .00 210-231450.330 Rent 9,700.00 11,986.00 10,168.00 10,168.00 10,167.00 7,625.25 10,168.00 210-231450.340 Telephone 153.84 90.00 116.07 8.19 .00 .00 .00 210-231450.430 Maint & Repairs .00 245.00 7,040.50 189.79 .00 .00 .00 210-231450.450 Contingencies .00 .00 .00 .00 .00 .00 50,512.00 210-231450.485 Town Meeting Costs .00 192.02 .00 .00 .00 .00 .00 Support Goods & Services Totals $61,587.72 $32,318.67 $56,134.50 $24,695.00 $55,167.00 $12,670.26 $60,680.00 Operating Transfers 210-231494.410 Capital Project - KIB .00 .00 .00 .00 250,000.00 .00 .00 210-231494.455 Transfer to Fund 455 .00 .00 .00 100,000.00 .00 .00 .00 210-231494.540 Hospital 650,000.00 .00 .00 .00 .00 .00 .00 Operating Transfers Totals $650,000.00 $0.00 $0.00 $100,000.00 $250,000.00 $0.00 $0.00 Department 231 - Resource Management Totals $1,202,656.37 $350,488.24 $194,313.30 $129,444.93 $306,167.00 $13,670.26 $61,680.00 EXPENSE TOTALS $1,202,656.37 $350,488.24 $194,313.30 $129,444.93 $306,167.00 $13,670.26 $61,680.00 Fund 210 - Land Sales Totals REVENUE TOTALS $2,281,425.58 $257,211.07 $149,501.97 $159,747.73 $306,167.00 $33,281.21 $61,680.00 EXPENSE TOTALS $1,202,656.37 $350,488.24 $194,313.30 $129,444.93 $306,167.00 $13,670.26 $61,680.00 Fund 210 - Land Sales Totals $1,078,769.21 ($93,277.17) ($44,811.33) $30,302.80 $0.00 $19,610.95 $0.00 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 37 of 86 N O N N 000 0 s= Q (D J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 State Shared Revenues 220-000 335.190 PERS on Behalf Payment State Shared Revenues Totals 2,744.66 2,120.72 4,165.16 5,087.22 6,974.00 4,496.62 6,266.00 $2,744.66 $2,120.72 $4,165.16 $5,087.22 $6,974.00 $4,496.62 $6,266.00 Interest Earnings 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 220 -Building & Grounds 5,000.00 220-000 361.300 Change in Fair Market Value (5,270.95) (10,714.89) 22,444.82 5,067.61 REVENUE (12,218.50) .00 Interest Eamings Totals $3,631.57 $4,635.26 $51,686.49 Department 000 - Fund Revenues $10,000.00 $3,544.96 $5,000.00 Rents & Royalties Federal Grants 220-000 363.100 KIB 376,985.00 220-000 331.119 CORONAVIRUS Relief Fund (CARES ACT) .00 .00 .00 12,666.58 .00 46,985.63 .00 Federal Grants Totals $0.00 $0.00 $0.00 $12,666.58 $0.00 $46,985.63 $0.00 State Shared Revenues 220-000 335.190 PERS on Behalf Payment State Shared Revenues Totals 2,744.66 2,120.72 4,165.16 5,087.22 6,974.00 4,496.62 6,266.00 $2,744.66 $2,120.72 $4,165.16 $5,087.22 $6,974.00 $4,496.62 $6,266.00 Interest Earnings 220-000 361.100 Interest Earnings 8,902.52 15,350.15 29,241.67 31,718.72 10,000.00 15,763.46 5,000.00 220-000 361.300 Change in Fair Market Value (5,270.95) (10,714.89) 22,444.82 5,067.61 .00 (12,218.50) .00 Interest Eamings Totals $3,631.57 $4,635.26 $51,686.49 $36,786.33 $10,000.00 $3,544.96 $5,000.00 Rents & Royalties 220-000 363.100 KIB 376,985.00 454,985.00 414,724.00 414,724.00 414,724.00 311,313.07 414,724.00 220-000 363.110 City of Kodiak 143,760.70 152,988.00 152,988.00 172,840.80 172,836.00 149,929.34 190,125.00 220-000 363.120 KIBSD 221,232.00 221,232.00 221,232.00 205,320.00 202,137.00 151,603.20 202,128.00 220-000 363.140 Borough Building - Annex .00 7,198.80 18,792.00 13,837.60 13,387.00 9,442.40 13,387.00 220-000 363.210 Land Sale Fund 9,700.00 11,986.00 10,168.00 10,168.00 10,167.00 7,625.25 10,167.00 Rents & Royalties Totals $751,677.70 $848,389.80 $817,904.00 $816,890.40 $813,251.00 $629,913.26 $830,531.00 Miscellaneous - Classified 220-000 380.170 Other .00 .00 .00 .00 .00 24,735.00 .00 220-000 380.261 Other 120.00 122.00 4,215.10 594.82 .00 .00 .00 Miscellaneous - Classified Totals $120.00 $122.00 $4,215.10 $594.82 $0.00 $24,735.00 $0.00 Other Financing Sources 220-000 389.100 Use of Fund Balance .00 .00 .00 .00 403,157.00 .00 846,596.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $403,157.00 $0.00 $846,596.00 Operating Transfers In 220-000 391.276 Facilities Fund .00 10,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 220-000 391.469 Transfer from Renewal & Replacement .00 .00 336,370.00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $10,000.00 $341,370.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 Department 000 - Fund Revenues Totals $758,173.93 $865,267.78 $1,219,340.75 $877,025.35 $1,238,382.00 $714,675.47 $1,693,393.00 REVENUE TOTALS $758,173.93 $865,267.78 $1,219,340.75 $877,025.35 $1,238,382.00 $714,675.47 $1,693,393.00 Run by Dora Cross on 03/31/2021 16:26:27 PM Page 38 of 86 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/202116:26:28 PM Page 39 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 220 -Building & Grounds EXPENSE Department 232 - Borough Building Personnel Services 220-232 410.110 Salaries 153,414.64 66,361.90 55,489.77 55,803.29 105,350.00 43,431.07 53,221.00 220-232 410.120 Temporary Help 6,433.65 6,107.80 22,872.11 26,391.49 .00 20,878.43 22,594.00 220-232 410.130 Overtime 1,260.67 639.57 1,518.29 2,157.96 .00 866.87 .00 220-232 410.152 Cell Phone Stipend .00 .00 1,200.00 1,200.00 1,200.00 900.00 1,440.00 Personnel Services Totals $161,108.96 $73,109.27 $81,080.17 $85,552.74 $106,550.00 $66,076.37 $77,255.00 Employee Benefits 220-232 420.110 Unemployment Taxes 14.96 6.45 5.65 5.73 11.00 4.38 8.00 220-232 420.120 FICA Taxes 12,055.30 5,417.33 6,044.64 6,440.32 8,059.00 4,883.74 5,800.00 220-232 420.130 Group Insurance 40,436.11 21,833.13 20,514.28 19,219.57 44,590.00 22,616.46 3,330.00 220-232 420.140 Retirement 36,732.64 14,752.46 15,233.00 17,213.71 30,151.00 13,749.68 22,828.00 220-232 420.150 Workers Compensation 10,417.08 6,693.01 7,547.36 7,668.57 5,889.00 4,618.70 4,962.00 Employee Benefits Totals $99,656.09 $48,702.38 $49,344.93 $50,547.90 $88,700.00 $45,872.96 $36,928.00 Professional Services 220-232 430.140 Contracted Services 32,627.43 10,235.00 78,464.69 34,580.98 .00 1,712.75 50,000.00 Professional Services Totals $32,627.43 $10,235.00 $78,464.69 $34,580.98 $0.00 $1,712.75 $50,000.00 Support Goods & Services 220-232 450.100 Office Supplies 170.94 259.31 234.54 124.58 250.00 645.29 250.00 220-232 450.119 COVID-19 Expenditures .00 .00 .00 6,938.24 .00 43,336.87 .00 220-232 450.120 Printing / Binding .00 .00 3.00 .00 .00 .00 .00 220-232 450.160 Furniture / Fixtures 792.83 .00 .00 .00 500.00 95.16 5,000.00 220-232 450.170 Machinery/ Equipment <$5000 805.60 2,915.90 1,399.37 666.96 2,500.00 655.22 2,500.00 220-232 450.220 Insurance & Bonding (12,623.07) .00 .00 .00 .00 .00 .00 220-232 450.221 Property Insurance .00 8,474.00 9,215.00 12,413.00 9,500.00 15,250.00 9,500.00 220-232 450.222 General Liablity Insurance Coverage .00 1,890.72 1,707.43 1,291.27 1,900.00 1,173.80 1,900.00 220-232 450.224 Insurance Coverage Discounts .00 (2,730.00) (2,783.74) (3,478.00) .00 (3,995.00) .00 220-232 450.230 Advertising / Hearings 266.22 .00 .00 .00 350.00 .00 350.00 220-232 450.270 Continuing Education .00 76.50 50.00 2,000.00 2,000.00 294.50 3,500.00 220-232 450.300 Travel/ Per Diem .00 .00 .00 .00 1,500.00 .00 .00 220-232 450.340 Telephone 559.00 2.86 88.06 210.77 600.00 45.38 60.00 220-232 450.350 Electricity 42,554.06 51,042.52 50,689.41 51,000.83 45,000.00 33,730.40 52,000.00 220-232 450.360 Fuel- Heating 31,828.45 45,810.63 47,860.59 42,549.65 50,000.00 24,576.88 35,000.00 Run by Dora Cross on 03/31/202116:26:28 PM Page 39 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Operating Transfers 220-232 494.450 Transfers to Capital Projects .00 137,000.00 115,000.00 100,000.00 .00 .00 500,000.00 220-232 494.469 Renewal & Replacement Projects 336,370.00 .00 .00 50,000.00 .00 .00 .00 Operating Transfers Totals $336,370.00 $137,000.00 $115,000.00 $150,000.00 $0.00 $0.00 $500,000.00 Department 232 - Borough Building Totals $860,320.21 $496,035.00 $548,048.10 $559,778.20 $766,295.00 $295,170.08 $1,025,243.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 40 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 220 -Building & Grounds EXPENSE Department 232 - Borough Building Support Goods & Services 220-232 450.365 Fuel- Vehicle 1,989.77 1,140.18 1,622.32 1,650.39 1,500.00 1,084.96 1,500.00 220-232 450.370 Water & Sewer 11,989.48 12,522.69 13,060.43 13,515.10 15,000.00 8,201.18 15,000.00 220-232 450.380 Snow Removal/ Sanding 19,894.96 7,084.75 1,400.00 12,104.50 25,000.00 3,750.00 25,000.00 220-232 450.390 Refuse Collection - Disposal 6,033.60 6,930.25 7,330.92 7,498.80 8,000.00 4,934.15 8,000.00 220-232 450.410 Janitorial Services 50,160.00 50,585.00 53,271.50 54,017.96 55,000.00 35,946.64 65,000.00 220-232 450.430 Maint & Repairs 63,174.11 34,817.72 29,075.80 29,376.47 913.00 4,650.65 75,000.00 220-232 450.440 Auto Maint & Repairs 1,899.03 4,022.86 447.19 2,242.33 5,000.00 204.87 5,000.00 220-232 450.450 Contingencies .00 .00 .00 .00 40,032.00 .00 .00 220-232 450.461 Safety Supplies 2,574.52 62.46 1,086.81 1,873.60 2,000.00 591.82 2,000.00 220-232 450.510 Recycling Services 2,200.00 2,080.00 2,350.00 2,550.00 3,000.00 1,700.00 3,000.00 220-232 450.540 Clothing Allowance .00 .00 285.00 475.00 1,500.00 940.23 1,500.00 Support Goods & Services Totals $224,269.50 $226,988.35 $218,393.63 $239,021.45 $271,045.00 $177,813.00 $311,060.00 Capital Projects 220-232 452.110 Administration .00 .00 1,456.81 6.10 .00 .00 .00 Capital Projects Totals $0.00 $0.00 $1,456.81 $6.10 $0.00 $0.00 $0.00 Capital Outlay 220-232 470.100 Machinery/ Equipment >$5000 .00 .00 .00 .00 150,000.00 3,695.00 .00 220-232 470.110 Furniture / Fixtures .00 .00 807.87 69.03 .00 .00 .00 220-232 470.140 Remodel/ Renovation 6,288.23 .00 3,500.00 .00 150,000.00 .00 50,000.00 Capital Outlay Totals $6,288.23 $0.00 $4,307.87 $69.03 $300,000.00 $3,695.00 $50,000.00 Operating Transfers 220-232 494.450 Transfers to Capital Projects .00 137,000.00 115,000.00 100,000.00 .00 .00 500,000.00 220-232 494.469 Renewal & Replacement Projects 336,370.00 .00 .00 50,000.00 .00 .00 .00 Operating Transfers Totals $336,370.00 $137,000.00 $115,000.00 $150,000.00 $0.00 $0.00 $500,000.00 Department 232 - Borough Building Totals $860,320.21 $496,035.00 $548,048.10 $559,778.20 $766,295.00 $295,170.08 $1,025,243.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 40 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Support Goods & Services Totals $6,448.41 $24,118.97 $27,597.42 $4,267.41 $28,800.00 $4,721.67 $28,850.00 Department 233 - Mental Health Center Totals $6,606.94 $24,371.65 $29,216.09 $4,546.73 $46,800.00 $4,773.45 $43,850.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 41 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 220 -Building & Grounds EXPENSE Department 233 - Mental Health Center Personnel Services 220-233 410.110 Salaries 84.83 123.42 1,031.85 203.44 2,000.00 24.42 .00 220-233 410.120 Temporary Help .00 .00 .00 .00 1,000.00 .00 .00 Personnel Services Totals $84.83 $123.42 $1,031.85 $203.44 $3,000.00 $24.42 $0.00 Employee Benefits 220-233 420.110 Unemployment Taxes .01 .01 .11 .02 .00 .00 .00 220-233 420.120 FICA Taxes 6.32 8.99 76.00 14.89 .00 1.80 .00 220-233 420.130 Group Insurance 41.63 85.28 183.01 .00 .00 18.61 .00 220-233 420.140 Retirement 18.68 26.59 224.12 44.76 .00 5.24 .00 220-233 420.150 Workers Compensation 7.06 8.39 103.58 16.21 .00 1.71 .00 Employee Benefits Totals $73.70 $129.26 $586.82 $75.88 $0.00 $27.36 $0.00 Professional Services 220-233 430.140 Contracted Services .00 .00 .00 .00 15,000.00 .00 15,000.00 Professional Services Totals $0.00 $0.00 $0.00 $0.00 $15,000.00 $0.00 $15,000.00 Support Goods & Services 220-233 450.220 Insurance & Bonding 2,889.81 .00 .00 .00 .00 .00 .00 220-233 450.221 Property Insurance .00 3,319.00 3,615.00 4,931.00 3,700.00 6,073.00 3,700.00 220-233 450.222 General Liablity Insurance Coverage .00 112.97 59.20 144.41 100.00 157.67 150.00 220-233 450.224 Insurance Coverage Discounts .00 (903.00) (931.78) (1,288.00) .00 (1,509.00) .00 220-233 450.380 Snow Removal/ Sanding .00 .00 .00 480.00 .00 .00 .00 220-233 450.430 Maint & Repairs 3,558.60 21,590.00 24,855.00 .00 25,000.00 .00 25,000.00 Support Goods & Services Totals $6,448.41 $24,118.97 $27,597.42 $4,267.41 $28,800.00 $4,721.67 $28,850.00 Department 233 - Mental Health Center Totals $6,606.94 $24,371.65 $29,216.09 $4,546.73 $46,800.00 $4,773.45 $43,850.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 41 of 86 N O N N 0 0 Q J"aDrAJ" ISLA D BUi?U U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 42 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 220 -Building & Grounds EXPENSE Department 234 - School Buildings - KIB Sub -Department 215 -Larsen Bay Closed School Support Goods & Services 220-234-215 450.222 General Liablity Insurance Coverage .00 .00 .00 215.67 .00 191.17 .00 220-234-215 450.224 Insurance Coverage Discounts .00 .00 .00 (55.00) 00 (48.00) .00 220-234-215 450.350 Electricity .00 .00 15,334.96 27,279.44 15,000.00 9,763.91 25,000.00 220-234-215 450.360 Fuel- Heating .00 .00 3,620.18 12,032.76 5,000.00 7,182.62 15,000.00 220-234-215 450.370 Water & Sewer .00 .00 389.75 1,433.75 1,000.00 860.25 2,000.00 220-234-215 450.430 Maint & Repairs .00 .00 5,537.42 25,161.84 50,000.00 10,521.23 50,000.00 Support Goods & Services Totalf $0.00 $0.00 $24,882.31 $66,068.46 $71,000.00 $28,471.18 $92,000.00 Other 220-234-215 468.110 Contracted Services .00 .00 .00 .00 10,000.00 .00 10,000.00 Other Totals $0.00 $0.00 $0.00 $0.00 $10,000.00 $0.00 $10,000.00 Sub -Department 215 - Larsen Bay Closed School $0.00 $0.00 $24,882.31 $66,068.46 $81,000.00 $28,471.18 $102,000.00 Totals Run by Dora Cross on 03/31/2021 16:26:28 PM Page 42 of 86 N O N N 0 0 Q J"aDrAJ" ISLA D Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 43 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 220 -Building & Grounds EXPENSE Department 234 - School Buildings - KIB Sub -Department 225 - Karluk Closed School Personnel Services 220-234-225 410.110 Salaries .00 .00 .00 .00 .00 266.90 .00 Personnel Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $266.90 $0.00 Employee Benefits 220-234-225 420.110 Unemployment Taxes .00 .00 .00 .00 .00 .03 .00 220-234-225 420.120 FICA Taxes .00 .00 .00 .00 .00 19.67 .00 220-234-225 420.130 Group Insurance .00 .00 .00 .00 .00 60.92 .00 220-234-225 420.140 Retirement .00 .00 .00 .00 .00 57.66 .00 220-234-225 420.150 Workers Compensation .00 .00 .00 .00 .00 18.74 .00 Employee Benefits Totals $0.00 $0.00 $0.00 $0.00 $0.00 $157.02 $0.00 Support Goods & Services 220-234-225 450.222 General Liablity Insurance Coverage .00 .00 71.28 239.68 .00 308.30 .00 220-234-225 450.224 Insurance Coverage Discounts .00 .00 (18.67) (61.00) .00 (78.00) .00 220-234-225 450.350 Electricity .00 .00 42,114.36 49,039.20 40,000.00 34,934.90 55,000.00 220-234-225 450.360 Fuel- Heating .00 .00 33,537.50 39,244.75 45,000.00 25,781.25 50,000.00 220-234-225 450.370 Water & Sewer .00 .00 800.00 1,200.00 1,200.00 800.00 2,000.00 220-234-225 450.430 Maint & Repairs .00 .00 .00 4,813.16 75,000.00 2,996.85 75,000.00 Support Goods & Services Totals $0.00 $0.00 $76,504.47 $94,475.79 $161,200.00 $64,743.30 $182,000.00 Other 220-234-225 468.110 Contracted Services .00 .00 .00 .00 25,000.00 .00 25,000.00 Other Totals $0.00 $0.00 $0.00 $0.00 $25,000.00 $0.00 $25,000.00 Operating Transfers 220-234-225 494.469 Renewal & Replacement Projects .00 .00 50,000.00 .00 .00 .00 .00 Operating Transfers Totals $0.00 $0.00 $50,000.00 $0.00 $0.00 $0.00 $0.00 Sub -Department 225 - Karluk Closed School Totals $0.00 $0.00 $126,504.47 $94,475.79 $186,200.00 $65,167.22 $207,000.00 Department 234 - School Buildings - KIB Totals $0.00 $0.00 $151,386.78 $160,544.25 $267,200.00 $93,638.40 $309,000.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 43 of 86 N O N N 000 0 s= S_ Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 44 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 220 -Building & Grounds EXPENSE Department 235 - School Buildings - Major Repairs Personnel Services 220-235 410.110 Salaries .00 .00 .00 .00 3,000.00 .00 .00 Personnel Services Totals $0.00 $0.00 $0.00 $0.00 $3,000.00 $0.00 $0.00 Professional Services 220-235 430.140 Contracted Services 2,431.00 31,062.44 7,650.00 510.00 20,000.00 12,080.10 125,000.00 Professional Services Totals $2,431.00 $31,062.44 $7,650.00 $510.00 $20,000.00 $12,080.10 $125,000.00 Support Goods & Services 220-235 450.220 Insurance & Bonding 71.03 .00 .00 .00 .00 .00 .00 220-235 450.222 General Liablity Insurance Coverage .00 109.00 91.74 167.93 .00 160.56 200.00 220-235 450.224 Insurance Coverage Discounts .00 (29.00) (24.17) (43.00) .00 (40.00) .00 220-235 450.430 Maint & Repairs 3,590.00 .00 32,000.00 8,988.00 25,000.00 .00 55,000.00 Support Goods & Services Totals $3,661.03 $80.00 $32,067.57 $9,112.93 $25,000.00 $120.56 $55,200.00 Department 235 - School Buildings - Major Repairs $6,092.03 $31,142.44 $39,717.57 $9,622.93 $48,000.00 $12,200.66 $180,200.00 Totals Run by Dora Cross on 03/31/2021 16:26:28 PM Page 44 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Operating Transfers 220-237 494.455 Transfer to Fund 455 Operating Transfers Totals Department 237 - Chiniak School Totals Run by Dora Cross on 03/31/2021 16:26:28 PM .00 .00 .00 75,000.00 .00 .00 .00 $0.00 $0.00 $0.00 $75,000.00 $0.00 $0.00 $0.00 $535.00 $0.00 $0.00 $75,142.67 $75,000.00 $145.00 $100,000.00 Page 45 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 220 -Building & Grounds EXPENSE Department 237 - Chiniak School Professional Services 220-237 430.140 Contracted Services .00 .00 .00 .00 .00 .00 25,000.00 Professional Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $25,000.00 Support Goods & Services 220-237 450.220 Insurance & Bonding .00 .00 .00 191.67 .00 191.00 .00 220-237 450.224 Insurance Coverage Discounts .00 .00 .00 (49.00) .00 (46.00) .00 220-237 450.430 Maint & Repairs 535.00 .00 .00 .00 75,000.00 .00 75,000.00 Support Goods&ServicesTota/s $535.00 $0.00 $0.00 $142.67 $75,000.00 $145.00 $75,000.00 Operating Transfers 220-237 494.455 Transfer to Fund 455 Operating Transfers Totals Department 237 - Chiniak School Totals Run by Dora Cross on 03/31/2021 16:26:28 PM .00 .00 .00 75,000.00 .00 .00 .00 $0.00 $0.00 $0.00 $75,000.00 $0.00 $0.00 $0.00 $535.00 $0.00 $0.00 $75,142.67 $75,000.00 $145.00 $100,000.00 Page 45 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 46 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 220 -Building & Grounds EXPENSE Department 238 - Various Borough Buildings Personnel Services 220-238 410.110 Salaries .00 .00 63.52 608.16 1,000.00 90.14 .00 220-238 410.120 Temporary Help .00 .00 66.85 522.23 .00 4,261.37 .00 Personnel Services Totals $0.00 $0.00 $130.37 $1,130.39 $1,000.00 $4,351.51 $0.00 Employee Benefits 220-238 420.110 Unemployment Taxes .00 .00 .01 .04 .00 .00 .00 220-238 420.120 FICA Taxes .00 .00 9.76 76.08 .00 334.40 .00 220-238 420.130 Group Insurance .00 .00 46.71 172.82 .00 1,178.38 .00 220-238 420.140 Retirement .00 .00 13.99 131.70 .00 19.70 .00 220-238 420.150 Workers Compensation .00 .00 13.09 79.95 .00 313.24 .00 Employee Benefits Totals $0.00 $0.00 $83.56 $460.59 $0.00 $1,845.72 $0.00 Support Goods & Services 220-238 450.222 General Liablity Insurance Coverage .00 .00 23.45 117.46 .00 135.52 100.00 220-238 450.224 Insurance Coverage Discounts .00 .00 (6.14) (30.00) .00 (35.00) .00 220-238 450.330 Rent .00 .00 1,400.00 .00 .00 (800.00) .00 220-238 450.430 Maint & Repairs 4,066.08 3,184.57 6,276.66 4,089.74 35,000.00 8,075.85 35,000.00 Support Goods & Services Totals $4,066.08 $3,184.57 $7,693.97 $4,177.20 $35,000.00 $7,376.37 $35,100.00 Department 238 - Various Borough Buildings Totals $4,066.08 $3,184.57 $7,907.90 $5,768.18 $36,000.00 $13,573.60 $35,100.00 EXPENSE TOTALS $877,620.26 $554,733.66 $776,276.44 $815,402.96 $1,239,295.00 $419,501.19 $1,693,393.00 Fund 220 - Building & Grounds Totals REVENUE TOTALS $758,173.93 $865,267.78 $1,219,340.75 $877,025.35 $1,238,382.00 $714,675.47 $1,693,393.00 EXPENSE TOTALS $877,620.26 $554,733.66 $776,276.44 $815,402.96 $1,239,295.00 $419,501.19 $1,693,393.00 Fund 220 - Building & Grounds Totals ($119,446.33) $310,534.12 $443,064.31 $61,622.39 ($913.00) $295,174.28 $0.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 46 of 86 N O N N 000 0 Q (D J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 State ofkaska Grants 234-000 334.124 LEPC Grant 13,755.67 15,500.00 16,144.09 .00 .00 211.00 .00 State ofAlaska Grants Totals $13,755.67 $15,500.00 $16,144.09 $0.00 $0.00 $211.00 $0.00 Other Financing Sources 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 234 - LEPC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $3,000.00 REVENUE Department 000 - Fund Revenues 18,337.65 .00 .00 13,000.00 10,072.00 10,072.00 .00 Federal Grants $18,337.65 $0.00 $0.00 $13,000.00 $10,072.00 $10,072.00 $0.00 234-000 331.119 CORONAVIRUS Relief Fund (CARES ACT) .00 .00 .00 .00 .00 2,665.82 .00 Federal Grants Totals $0.00 $0.00 $0.00 $0.00 $0.00 $2,665.82 $0.00 State ofkaska Grants 234-000 334.124 LEPC Grant 13,755.67 15,500.00 16,144.09 .00 .00 211.00 .00 State ofAlaska Grants Totals $13,755.67 $15,500.00 $16,144.09 $0.00 $0.00 $211.00 $0.00 Other Financing Sources 234-000 389.100 Use of Fund Balance .00 .00 .00 .00 .00 .00 3,000.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $3,000.00 Operating Transfers In 234-000 391.100 General Fund 18,337.65 .00 .00 13,000.00 10,072.00 10,072.00 .00 Operating Transfers In Totals $18,337.65 $0.00 $0.00 $13,000.00 $10,072.00 $10,072.00 $0.00 Department 000 - Fund Revenues Totals $32,093.32 $15,500.00 $16,144.09 $13,000.00 $10,072.00 $12,948.82 $3,000.00 REVENUE TOTALS $32,093.32 $15,500.00 $16,144.09 $13,000.00 $10,072.00 $12,948.82 $3,000.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 47 of 86 N O N N 000 0 Q J"aDrAJ" ISLAMD BUMU &S G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount Budget Worksheet Report Budget Year 2022 2021 Amended 2021 Actual 2022 Manager's Budget Amount Budget - L2 Fund 234 - LEPC EXPENSE Department 242 - Emergency Planning Committee Personnel Services 234-242 410.110 Salaries 6,458.96 5,546.17 4,566.82 .00 .00 .00 .00 234-242 410.120 Temporary Help .00 .00 71.02 .00 .00 2,409.39 .00 234-242 410.130 Overtime 839.84 827.91 23.82 .00 .00 .00 .00 Personnel Services Totals $7,298.80 $6,374.08 $4,661.66 $0.00 $0.00 $2,409.39 $0.00 Employee Benefits 234-242 420.110 Unemployment Taxes .73 .63 .43 .00 .00 .00 .00 234-242 420.120 FICA Taxes 546.45 476.98 348.17 .00 .00 184.31 .00 234-242 420.130 Group Insurance 2,593.37 2,482.25 2,215.24 .00 .00 .00 .00 234-242 420.140 Retirement 1,587.01 1,384.07 994.86 .00 .00 .00 .00 234-242 420.150 Workers Compensation 67.59 129.83 130.04 .00 .00 72.12 .00 Employee Benefits Totals $4,795.15 $4,473.76 $3,688.74 $0.00 $0.00 $256.43 $0.00 Support Goods & Services 234-242 450.120 Printing / Binding .00 1,500.00 392.94 .00 .00 .00 .00 234-242 450.170 Machinery / Equipment <$5000 471.00 .00 .00 .00 .00 .00 .00 234-242 450.230 Advertising / Hearings .00 3,152.16 7,400.75 .00 1,072.00 247.68 1,500.00 234-242 450.270 Continuing Education .00 .00 .00 .00 2,000.00 .00 .00 234-242 450.300 Travel/ Per Diem 1,190.72 .00 .00 .00 2,000.00 .00 1,500.00 234-242 450.450 Contingencies .00 .00 .00 .00 5,000.00 .00 .00 Support Goods & Services Totals $1,661.72 $4,652.16 $7,793.69 $0.00 $10,072.00 $247.68 $3,000.00 Department 242 - Emergency Planning Committee $13,755.67 $15,500.00 $16,144.09 $0.00 $10,072.00 $2,913.50 $3,000.00 Totals EXPENSE TOTALS $13,755.67 $15,500.00 $16,144.09 $0.00 $10,072.00 $2,913.50 $3,000.00 Fund 234 - LEPC Totals REVENUE TOTALS $32,093.32 $15,500.00 $16,144.09 $13,000.00 $10,072.00 $12,948.82 $3,000.00 EXPENSE TOTALS $13,755.67 $15,500.00 $16,144.09 $0.00 $10,072.00 $2,913.50 $3,000.00 Fund 234 - LEPC Totals $18,337.65 $0.00 $0.00 $13,000.00 $0.00 $10,035.32 $0.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 48 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 49 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 254 - KIB Airport Fire District REVENUE Department 000 -Fund Revenues Property Tax 254-000 311.100 Real Property Tax 11,203.79 12,485.55 13,784.80 13,709.91 13,595.00 13,269.08 13,270.00 254-000 311.200 Personal Property Tax 4,161.74 4,214.96 4,327.52 4,834.26 4,834.00 5,436.29 5,400.00 Property Tax Totals $15,365.53 $16,700.51 $18,112.32 $18,544.17 $18,429.00 $18,705.37 $18,670.00 Interest Earnings 254-000 361.100 Interest Earnings 563.87 737.07 968.58 1,166.03 .00 642.58 280.00 254-000 361.300 Change in Fair Market Value (353.08) (545.29) 583.21 182.97 .00 (477.65) .00 Interest Earnings Totals $210.79 $191.78 $1,551.79 $1,349.00 $0.00 $164.93 $280.00 Department 000 - Fund Revenues Totals $15,576.32 $16,892.29 $19,664.11 $19,893.17 $18,429.00 $18,870.30 $18,950.00 REVENUE TOTALS $15,576.32 $16,892.29 $19,664.11 $19,893.17 $18,429.00 $18,870.30 $18,950.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 49 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 50 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 254 - KIB Airport Fire District EXPENSE Department 216 - Airport Protection Contracted Services 254-216 444.360 Fire Protection Services 14,716.08 15,365.53 16,700.51 8,733.70 14,200.00 18,657.34 18,700.00 Contracted Services Totals $14,716.08 $15,365.53 $16,700.51 $8,733.70 $14,200.00 $18,657.34 $18,700.00 Support Goods & Services 254-216 450.220 Insurance & Bonding 19.92 .00 .00 .00 250.00 .00 .00 254-216 450.222 General Liablity Insurance Coverage .00 .00 26.48 121.83 .00 120.45 250.00 254-216 450.224 Insurance Coverage Discounts .00 .00 (6.94) (31.00) .00 (30.00) .00 254-216 450.450 Contingencies .00 .00 .00 .00 3,979.00 .00 .00 Support Goods & Services Totals $19.92 $0.00 $19.54 $90.83 $4,229.00 $90.45 $250.00 Department 216 - Airport Protection Totals $14,736.00 $15,365.53 $16,720.05 $8,824.53 $18,429.00 $18,747.79 $18,950.00 EXPENSE TOTALS $14,736.00 $15,365.53 $16,720.05 $8,824.53 $18,429.00 $18,747.79 $18,950.00 Fund 254 - KIB Airport Fire District Totals REVENUE TOTALS $15,576.32 $16,892.29 $19,664.11 $19,893.17 $18,429.00 $18,870.30 $18,950.00 EXPENSE TOTALS $14,736.00 $15,365.53 $16,720.05 $8,824.53 $18,429.00 $18,747.79 $18,950.00 Fund 254 - KIB Airport Fire District Totals $840.32 $1,526.76 $2,944.06 $11,068.64 $0.00 $122.51 $0.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 50 of 86 N O N N 000 0 S? J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 51 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 260 - Woodland Acres Lights REVENUE Department 000 -Fund Revenues Property Tax 260-000 311.100 Real Property Tax 5,115.36 5,202.13 5,532.46 5,537.30 5,500.00 5,579.27 5,500.00 260-000 311.200 Personal Property Tax 39.77 38.52 43.64 41.25 40.00 50.03 40.00 Property Tax Totals $5,155.13 $5,240.65 $5,576.10 $5,578.55 $5,540.00 $5,629.30 $5,540.00 Interest Earnings 260-000 361.100 Interest Earnings 402.14 662.19 843.66 630.91 .00 253.09 .00 260-000 361.300 Change in Fair Market Value (249.30) (502.00) 562.60 93.45 .00 (191.38) .00 Interest Earnings Totals $152.84 $160.19 $1,406.26 $724.36 $0.00 $61.71 $0.00 Department 000 - Fund Revenues Totals $5,307.97 $5,400.84 $6,982.36 $6,302.91 $5,540.00 $5,691.01 $5,540.00 REVENUE TOTALS $5,307.97 $5,400.84 $6,982.36 $6,302.91 $5,540.00 $5,691.01 $5,540.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 51 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 52 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 260 - Woodland Acres Lights EXPENSE Department 230 - Woodland Acres Street Lights Support Goods & Services 260-230 450.220 Insurance & Bonding 6.63 .00 .00 .00 .00 .00 .00 260-230 450.222 General Liablity Insurance Coverage .00 .00 8.47 106.55 250.00 106.53 250.00 260-230 450.224 Insurance Coverage Discounts .00 .00 (2.22) (27.00) .00 (26.00) .00 260-230 450.320 Bad Debt Expense .00 .00 .00 .50 .00 .02 .00 260-230 450.350 Electricity 4,809.33 4,671.60 4,537.95 4,791.01 5,290.00 3,656.08 5,290.00 Support Goods & Services Totals $4,815.96 $4,671.60 $4,544.20 $4,871.06 $5,540.00 $3,736.63 $5,540.00 capita/ Out/ay 260-230 470.100 Machinery / Equipment >$5000 .00 .00 .00 14,629.47 .00 .00 .00 Capital Outlay Totals $0.00 $0.00 $0.00 $14,629.47 $0.00 $0.00 $0.00 Department 230 - Woodland Acres Street Lights Totals $4,815.96 $4,671.60 $4,544.20 $19,500.53 $5,540.00 $3,736.63 $5,540.00 EXPENSE TOTALS $4,815.96 $4,671.60 $4,544.20 $19,500.53 $5,540.00 $3,736.63 $5,540.00 Fund 260 - Woodland Acres Lights Totals REVENUE TOTALS $5,307.97 $5,400.84 $6,982.36 $6,302.91 $5,540.00 $5,691.01 $5,540.00 EXPENSE TOTALS $4,815.96 $4,671.60 $4,544.20 $19,500.53 $5,540.00 $3,736.63 $5,540.00 Fund 260 - Woodland Acres Lights Totals $492.01 $729.24 $2,438.16 ($13,197.62) $0.00 $1,954.38 $0.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 52 of 86 N O N N 000 0 S? J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 53 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 261 - Trinity Islands Light District REVENUE Department 000 - Fund Revenues Property Tax 261-000 311.100 Real Property Tax 2,445.78 2,498.20 1,942.22 1,873.08 1,897.00 1,874.42 1,875.00 261-000 311.200 Personal Property Tax .00 .00 .00 .00 .00 1.62 .00 Property Tax Totals $2,445.78 $2,498.20 $1,942.22 $1,873.08 $1,897.00 $1,876.04 $1,875.00 Interest Earnings 261-000 361.100 Interest Earnings 355.14 589.76 738.18 757.50 .00 355.82 .00 261-000 361.300 Change in Fair Market Value (219.21) (443.12) 485.58 121.28 .00 (269.64) .00 Interest Earnings Totals $135.93 $146.64 $1,223.76 $878.78 $0.00 $86.18 $0.00 Department 000 - Fund Revenues Totals $2,581.71 $2,644.84 $3,165.98 $2,751.86 $1,897.00 $1,962.22 $1,875.00 REVENUE TOTALS $2,581.71 $2,644.84 $3,165.98 $2,751.86 $1,897.00 $1,962.22 $1,875.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 53 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Fund 261 - Trinity Islands Light District Totals REVENUE TOTALS $2,581.71 $2,644.84 $3,165.98 $2,751.86 $1,897.00 $1,962.22 $1,875.00 EXPENSE TOTALS $1,792.93 $1,795.55 $1,730.13 $1,744.45 $1,897.00 $1,077.42 $1,875.00 Fund 261 - Trinity Islands Light District Totals $788.78 $849.29 $1,435.85 $1,007.41 $0.00 $884.80 $0.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 54 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 261 - Trinity Islands Light District EXPENSE Department 261 - Trinity Island Lighting Support Goods & Services 261-261450.220 Insurance & Bonding 2.83 .00 .00 .00 .00 .00 .00 261-261450.222 General Liablity Insurance Coverage .00 .00 3.11 102.18 250.00 101.86 250.00 261-261450.224 Insurance Coverage Discounts .00 .00 (.82) (26.00) .00 (25.00) .00 261-261450.350 Electricity 1,790.10 1,795.55 1,727.84 1,668.27 1,647.00 1,000.56 1,625.00 Support Goods & Services Totals $1,792.93 $1,795.55 $1,730.13 $1,744.45 $1,897.00 $1,077.42 $1,875.00 Department 261 - Trinity Island Lighting Totals $1,792.93 $1,795.55 $1,730.13 $1,744.45 $1,897.00 $1,077.42 $1,875.00 EXPENSE TOTALS $1,792.93 $1,795.55 $1,730.13 $1,744.45 $1,897.00 $1,077.42 $1,875.00 Fund 261 - Trinity Islands Light District Totals REVENUE TOTALS $2,581.71 $2,644.84 $3,165.98 $2,751.86 $1,897.00 $1,962.22 $1,875.00 EXPENSE TOTALS $1,792.93 $1,795.55 $1,730.13 $1,744.45 $1,897.00 $1,077.42 $1,875.00 Fund 261 - Trinity Islands Light District Totals $788.78 $849.29 $1,435.85 $1,007.41 $0.00 $884.80 $0.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 54 of 86 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 55 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 276 - Facilities Fund REVENUE Department 000 - Fund Revenues Interest Earnings 276-000 361.100 Interest Earnings 497,367.17 797,605.63 982,577.70 975,743.97 750,000.00 449,990.17 340,000.00 276-000 361.300 Change in Fair Market Value (305,976.15) (594,176.34) 642,499.87 155,157.56 .00 (340,447.73) .00 Interest Earnings Totals $191,391.02 $203,429.29 $1,625,077.57 $1,130,901.53 $750,000.00 $109,542.44 $340,000.00 Other Financing Sources 276-000 389.100 Use of Fund Balance .00 .00 .00 .00 82,316.00 .00 204,389.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $82,316.00 $0.00 $204,389.00 Operating Transfers In 276-000 391.469 Transfer from Renewal & Replacement .00 .00 110,017.00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $0.00 $110,017.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $191,391.02 $203,429.29 $1,735,094.57 $1,130,901.53 $832,316.00 $109,542.44 $544,389.00 REVENUE TOTALS $191,391.02 $203,429.29 $1,735,094.57 $1,130,901.53 $832,316.00 $109,542.44 $544,389.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 55 of 86 N O N N 000 0 S_ Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 56 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 276 - Facilities Fund EXPENSE Department 286 - Facilities Operating Transfers 276-286 494.220 Building & Grounds .00 10,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 276-286 494.300 Transfer to Debt Service 151,858.00 65,105.00 338,982.00 830,105.00 827,316.00 827,316.00 .00 276-286 494.469 Renewal & Replacement Projects 286,455.00 55,105.00 444,000.00 86.00 .00 .00 539,389.00 Operating Transfers Totals $438,313.00 $130,210.00 $787,982.00 $835,191.00 $832,316.00 $832,316.00 $544,389.00 Department 286 - Facilities Totals $438,313.00 $130,210.00 $787,982.00 $835,191.00 $832,316.00 $832,316.00 $544,389.00 EXPENSE TOTALS $438,313.00 $130,210.00 $787,982.00 $835,191.00 $832,316.00 $832,316.00 $544,389.00 Fund 276 - Facilities Fund Totals REVENUE TOTALS $191,391.02 $203,429.29 $1,735,094.57 $1,130,901.53 $832,316.00 $109,542.44 $544,389.00 EXPENSE TOTALS $438,313.00 $130,210.00 $787,982.00 $835,191.00 $832,316.00 $832,316.00 $544,389.00 Fund 276 - Facilities Fund Totals ($246,921.98) $73,219.29 $947,112.57 $295,710.53 $0.00 ($722,773.56) $0.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 56 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 57 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 277 - Tourism Development REVENUE Department 000 - Fund Revenues Sales Taxes 277-000 317.100 Bed Tax Revenues 617.80 (300.00) (200.00) .00 20,000.00 .00 15,200.00 277-000 317.110 Bed Tax Revenue- On Road System 75,941.56 79,009.72 52,915.92 43,651.54 .00 14,149.07 .00 277-000 317.120 Bed Tax Revenue- Off Road System 26,299.92 30,587.73 23,964.66 19,177.02 .00 15,856.85 .00 277-000 317.130 Bed Tax Revenue- Larsen Bay 5,190.40 4,187.80 1,890.00 .00 .00 600.00 .00 Sales Taxes Totals $108,049.68 $113,485.25 $78,570.58 $62,828.56 $20,000.00 $30,605.92 $15,200.00 Penalties & Interest Tax 277-000 319.100 Penalties & Interest .00 .00 400.00 .00 .00 .00 .00 Penalties & Interest Tax Totals $0.00 $0.00 $400.00 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 277-000 335.180 Commercial Passenger Vessel Tax 30,887.50 37,625.00 .00 .00 .00 .00 .00 State Shared Revenues Totals $30,887.50 $37,625.00 $0.00 $0.00 $0.00 $0.00 $0.00 Interest Earnings 277-000 361.100 Interest Earnings 2,569.66 4,108.82 4,129.52 2,582.09 .00 986.09 .00 277-000 361.300 Change in Fair Market Value (1,621.53) (3,133.00) 2,453.19 436.50 .00 (702.65) .00 Interest Earnings Totals $948.13 $975.82 $6,582.71 $3,018.59 $0.00 $283.44 $0.00 Other Financing Sources 277-000 389.100 Use of Fund Balance .00 .00 .00 .00 55,000.00 .00 60,000.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $55,000.00 $0.00 $60,000.00 Department 000 - Fund Revenues Totals $139,885.31 $152,086.07 $85,553.29 $65,847.15 $75,000.00 $30,889.36 $75,200.00 REVENUE TOTALS $139,885.31 $152,086.07 $85,553.29 $65,847.15 $75,000.00 $30,889.36 $75,200.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 57 of 86 N O N N 0 0 Q J"aDrAJ" ISLA D BOMO U&S Jr. Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 58 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 277 - Tourism Development EXPENSE Department 287 - Tourism Development Contributions 277-287 448.309 Alutiiq Museum & Archaeological 5,585.00 4,000.00 4,000.00 4,000.00 .00 .00 .00 Repository 277-287 448.313 City of Larsen Bay .00 9,500.70 1,890.00 .00 .00 .00 .00 277-287 448.332 Historical Society 5,585.00 4,000.00 4,000.00 4,000.00 .00 .00 .00 277-287 448.364 Kodiak Convention Bureau 95,000.00 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 277-287 448.406 Kodiak Maritime Museum 3,351.00 4,000.00 4,000.00 4,000.00 .00 .00 .00 Contnbutions Totals $109,521.00 $96,500.70 $88,890.00 $87,000.00 $75,000.00 $75,000.00 $75,000.00 Support Goods & Services 277-287 450.130 Postage .00 68.65 86.93 30.87 .00 .00 50.00 277-287 450.222 General Liablity Insurance Coverage .00 .00 206.33 261.51 .00 184.68 150.00 277-287 450.224 Insurance Coverage Discounts .00 .00 (54.05) (66.00) .00 (46.00) .00 Support Goods & Services Totals $0.00 $68.65 $239.21 $226.38 $0.00 $138.68 $200.00 Operating Transfers 277-287 494.555 KFRC 45,000.00 45,000.00 45,000.00 45,000.00 .00 .00 .00 Operating Transfers Totals $45,000.00 $45,000.00 $45,000.00 $45,000.00 $0.00 $0.00 $0.00 Department 287 - Tourism Development Totals $154,521.00 $141,569.35 $134,129.21 $132,226.38 $75,000.00 $75,138.68 $75,200.00 EXPENSE TOTALS $154,521.00 $141,569.35 $134,129.21 $132,226.38 $75,000.00 $75,138.68 $75,200.00 Fund 277 - Tourism Development Totals REVENUE TOTALS $139,885.31 $152,086.07 $85,553.29 $65,847.15 $75,000.00 $30,889.36 $75,200.00 EXPENSE TOTALS $154,521.00 $141,569.35 $134,129.21 $132,226.38 $75,000.00 $75,138.68 $75,200.00 Fund 277 - Tourism Development Totals ($14,635.69) $10,516.72 ($48,575.92) ($66,379.23) $0.00 ($44,249.32) $0.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 58 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Interest Earnings Totals $0.00 $0.00 $534.74 $1,643.39 $0.00 $266.14 $0.00 Department 000 - Fund Revenues Totals $0.00 $0.00 $43,287.24 $55,863.39 $0.00 $266.14 $0.00 REVENUE TOTALS $0.00 $0.00 $43,287.24 $55,863.39 $0.00 $266.14 $0.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 59 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 278 -Commercial Passenger Vessel REVENUE Department 000 - Fund Revenues State Shared Revenues 278-000 335.180 Commercial Passenger Vessel Tax .00 .00 42,752.50 54,220.00 .00 .00 .00 State Shared Revenues Totals $0.00 $0.00 $42,752.50 $54,220.00 $0.00 $0.00 $0.00 Interest Earnings 278-000 361.100 Interest Earnings .00 .00 273.72 1,471.30 .00 1,104.03 .00 278-000 361.300 Change in Fair Market Value .00 .00 261.02 172.09 .00 (837.89) .00 Interest Earnings Totals $0.00 $0.00 $534.74 $1,643.39 $0.00 $266.14 $0.00 Department 000 - Fund Revenues Totals $0.00 $0.00 $43,287.24 $55,863.39 $0.00 $266.14 $0.00 REVENUE TOTALS $0.00 $0.00 $43,287.24 $55,863.39 $0.00 $266.14 $0.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 59 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BUi?U U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 60 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 278 -Commercial Passenger Vessel EXPENSE Department 288 -Passenger Vessels Support Goods & Services 278-288 450.222 General Liablity Insurance Coverage .00 .00 .00 148.02 .00 100.00 .00 278-288 450.224 Insurance Coverage Discounts .00 .00 .00 (38.00) .00 (24.00) .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $110.02 $0.00 $76.00 $0.00 Department 288 - Passenger Vessels Totals $0.00 $0.00 $0.00 $110.02 $0.00 $76.00 $0.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $110.02 $0.00 $76.00 $0.00 Fund 278 -Commercial Passenger Vessel Totals REVENUE TOTALS $0.00 $0.00 $43,287.24 $55,863.39 $0.00 $266.14 $0.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $110.02 $0.00 $76.00 $0.00 Fund 278 -Commercial Passenger Vessel Totals $0.00 $0.00 $43,287.24 $55,753.37 $0.00 $190.14 $0.00 Run by Dora Cross on 03/31/2021 16:26:28 PM Page 60 of 86 N O N N 000 0 S? J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:29 PM Page 61 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 300 - Debt Service REVENUE Department 000 -Fund Revenues Property Tax 300-000 311.100 Real Property Tax 2,228,918.18 2,433,590.84 2,339,243.00 2,262,212.43 2,201,212.00 2,007,639.15 4,612,270.00 300-000 311.200 Personal Property Tax 274,672.03 277,522.97 259,076.66 277,303.10 244,579.00 244,004.92 512,474.00 Property Tax Totals $2,503,590.21 $2,711,113.81 $2,598,319.66 $2,539,515.53 $2,445,791.00 $2,251,644.07 $5,124,744.00 Non Ad valorem Taxes 300-000 313.110 Motor Vehicle Tax .00 .00 .00 215,537.60 210,000.00 106,054.84 200,000.00 Non Ad Valorem Taxes Totals $0.00 $0.00 $0.00 $215,537.60 $210,000.00 $106,054.84 $200,000.00 Penalties & Interest Tax 300-000 319.100 Penalties & Interest 16.61 .00 .00 .00 .00 .00 .00 Penalties & Interest Tax Totals $16.61 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 300-000 335.200 School Debt Reimbursement- Current 3,840,763.00 4,985,040.00 5,226,069.00 2,552,052.00 .00 .00 2,730,063.00 State Shared Revenues Totals $3,840,763.00 $4,985,040.00 $5,226,069.00 $2,552,052.00 $0.00 $0.00 $2,730,063.00 Interest Earnings 300-000 361.100 Interest Earnings 1,511.14 5,085.55 711.44 .00 .00 .00 .00 300-000 361.300 Change in Fair Market Value (2,118.90) (6,832.36) 501.35 .00 .00 .00 .00 Interest Earnings Totals ($607.76) ($1,746.81) $1,212.79 $0.00 $0.00 $0.00 $0.00 Operating Transfers In 300-000 391.100 General Fund 635,113.00 .00 .00 .00 3,016,076.00 3,016,076.00 .00 300-000 391.201 Education Support Fund .00 .00 .00 1,632,815.00 .00 .00 .00 300-000 391.276 Facilities Fund 151,858.00 65,105.00 338,982.00 830,105.00 827,316.00 827,316.00 .00 300-000 391.420 Capital Project - School Bonds 272,409.00 .00 .00 .00 .00 .00 .00 300-000 391.469 Transfer from Renewal & Replacement .00 .00 .00 .00 1,574,487.00 1,574,487.00 .00 Operating Transfers In Totals $1,059,380.00 $65,105.00 $338,982.00 $2,462,920.00 $5,417,879.00 $5,417,879.00 $0.00 Proceeds of Long Term Debt 300-000 393.600 Premium on Bonds 806,205.00 .00 .00 .00 .00 .00 .00 Proceeds of Long Term Debt Totals $806,205.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $8,209,347.06 $7,759,512.00 $8,164,583.45 $7,770,025.13 $8,073,670.00 $7,775,577.91 $8,054,807.00 REVENUE TOTALS $8,209,347.06 $7,759,512.00 $8,164,583.45 $7,770,025.13 $8,073,670.00 $7,775,577.91 $8,054,807.00 Run by Dora Cross on 03/31/2021 16:26:29 PM Page 61 of 86 N O N N 000 0 S_ Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 300 - Debt Service EXPENSE Department 165 - General Administration Support Goods & Services 300-165 450.320 Bad Debt Expense .65 1.21 .00 3.24 .00 1.23 .00 Support Goods & Services Totals $0.65 $1.21 $0.00 $3.24 $0.00 $1.23 $0.00 Department 165 - General Administration Totals $0.65 $1.21 $0.00 $3.24 $0.00 $1.23 $0.00 Run by Dora Cross on 03/31/2021 16:26:29 PM Page 62 of 86 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount 2021 Amended Budget 2021 Actual Amount 2022 Manager's Budget - L2 Fund 300 - Debt Service 300-300 475.237 GO 2008A 5,620,000.00 .00 .00 .00 .00 EXPENSE .00 300-300 475.239 2011 Bond Issue 320,000.00 330,000.00 340,000.00 355,000.00 Department 300 - Debt Service - School 370,000.00 385,000.00 300-300 475.241 2012A Refunding Bond Issue 455,000.00 460,000.00 480,000.00 Professional Services 525,000.00 525,000.00 545,000.00 300-300 475.242 2012B Refunding Bond Issue 550,000.00 565,000.00 300-300 430.130 Consultants .00 16,050.00 3,150.00 .00 6,301.00 3,150.00 12,600.00 Professional Services Totals $0.00 $16,050.00 $3,150.00 $0.00 $6,301.00 $3,150.00 $12,600.00 Support Goods & Services 300-300 450.320 Bad Debt Expense Support Goods & Services Totals 11.16 7.37 4,577.41 4,184.44 .00 8.43 .00 $11.16 $7.37 $4,577.41 $4,184.44 $0.00 $8.43 $0.00 Debt Service - Principal 300-300 475.237 GO 2008A 5,620,000.00 .00 .00 .00 .00 .00 .00 300-300 475.239 2011 Bond Issue 320,000.00 330,000.00 340,000.00 355,000.00 370,000.00 370,000.00 385,000.00 300-300 475.241 2012A Refunding Bond Issue 455,000.00 460,000.00 480,000.00 495,000.00 525,000.00 525,000.00 545,000.00 300-300 475.242 2012B Refunding Bond Issue 550,000.00 565,000.00 585,000.00 610,000.00 640,000.00 640,000.00 665,000.00 300-300 475.243 GO 2013 - Principal 790,000.00 820,000.00 855,000.00 895,000.00 935,000.00 935,000.00 970,000.00 300-300 475.245 2014 GO Bond 810,000.00 840,000.00 880,000.00 900,000.00 915,000.00 915,000.00 965,000.00 300-300 475.246 2015 GO HS Bond 195,000.00 200,000.00 205,000.00 215,000.00 225,000.00 225,000.00 240,000.00 300-300 475.247 2015 GO R & R Bond 145,000.00 150,000.00 155,000.00 160,000.00 170,000.00 170,000.00 180,000.00 300-300 475.248 2016 GO HS Bond 30,000.00 65,000.00 65,000.00 70,000.00 75,000.00 75,000.00 80,000.00 300-300 475.249 2016 GO R & R Bond 235,000.00 440,000.00 465,000.00 490,000.00 515,000.00 515,000.00 540,000.00 300-300 475.252 2016 GO Series 3 - Principal .00 .00 395,000.00 415,000.00 430,000.00 430,000.00 450,000.00 300-300 475.253 2018 AMBBA DL- HS Reno Principal .00 .00 .00 50,000.00 50,000.00 50,000.00 50,000.00 300-300 475.254 GO 2020 One Series A - Principal .00 .00 .00 .00 .00 .00 25,000.00 300-300 475.255 GO 2020 One Series B - Principal .00 .00 .00 .00 .00 .00 145,000.00 Debt Service - Principal Totals $9,150,000.00 $3,870,000.00 $4,425,000.00 $4,655,000.00 $4,850,000.00 $4,850,000.00 $5,240,000.00 Debt Service - Interest 300-300 476.237 GO 2008A 441,781.00 .00 .00 .00 .00 .00 .00 300-300 476.239 2011 Bond Issue 302,550.00 292,950.00 281,400.00 267,800.00 253,600.00 253,600.00 238,800.00 300-300 476.241 2012A Refunding Bond Issue 200,300.00 186,600.00 172,400.00 150,425.00 124,925.00 124,925.00 100,900.00 300-300 476.242 2012B Refunding Bond Issue 244,550.00 227,900.00 210,550.00 183,600.00 152,350.00 152,350.00 123,050.00 300-300 476.243 GO 2013 -Interest 899,740.00 868,140.00 835,340.00 792,590.00 756,790.00 756,790.00 719,390.00 300-300 476.245 2014 GO Bond Issue 967,112.50 934,712.50 892,712.50 875,112.50 857,112.00 857,112.50 811,363.00 300-300 476.246 2015 GO HS Bond 296,362.50 292,412.50 286,312.50 276,837.50 265,837.00 265,837.50 254,213.00 300-300 476.247 2015 GO R & R Bond 77,148.15 74,200.00 69,600.00 62,500.00 54,250.00 54,250.00 45,500.00 300-300 476.248 2016 GO HS Bond 70,968.98 68,793.76 65,543.76 62,168.76 58,543.00 58,543.76 54,669.00 Run by Dora Cross on 03/31/2021 16:26:29 PM Page 63 of 86 J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:29 PM Page 64 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 300 - Debt Service EXPENSE Department 300 - Debt Service - School Debt Service - Interest 300-300 476.249 2016 GO R & R Bond 250,411.11 234,250.00 211,625.00 187,750.00 162,625.00 162,625.00 136,250.00 300-300 476.252 2016 GO Series 3 -Interest 131,935.56 228,350.00 220,450.00 204,250.00 187,350.00 97,975.00 169,750.00 300-300 476.253 2018 AMBBA DL- HS Reno Interest .00 .00 7,479.03 15,359.00 13,987.00 7,345.75 12,572.00 300-300 476.254 GO 2020 One Series A - Interest .00 .00 .00 .00 .00 6,900.00 16,625.00 300-300 476.255 GO 2020 One Series B -Interest .00 .00 .00 .00 .00 37,100.00 89,125.00 Debt Service -Interest Totals $3,882,859.80 $3,408,308.76 $3,253,412.79 $3,078,392.76 $2,887,369.00 $2,835,354.51 $2,772,207.00 Refunded Bond Uses 300-300 493.140 Bond Issuance Costs 64,313.00 .00 10,000.00 .00 30,000.00 37,595.39 30,000.00 300-300 493.160 Other .00 .00 .00 .00 300,000.00 .00 .00 Refunded Bond Uses Totals $64,313.00 $0.00 $10,000.00 $0.00 $330,000.00 $37,595.39 $30,000.00 Operating Transfers 300-300 494.100 General Fund .00 492,936.00 142,177.00 .00 .00 .00 .00 Operating Transfers Totals $0.00 $492,936.00 $142,177.00 $0.00 $0.00 $0.00 $0.00 Department 300 - Debt Service - School Totals $13,097,183.96 $7,787,302.13 $7,838,317.20 $7,737,577.20 $8,073,670.00 $7,726,108.33 $8,054,807.00 EXPENSE TOTALS $13,097,184.61 $7,787,303.34 $7,838,317.20 $7,737,580.44 $8,073,670.00 $7,726,109.56 $8,054,807.00 Fund 300 - Debt Service Totals REVENUE TOTALS $8,209,347.06 $7,759,512.00 $8,164,583.45 $7,770,025.13 $8,073,670.00 $7,775,577.91 $8,054,807.00 EXPENSE TOTALS $13,097,184.61 $7,787,303.34 $7,838,317.20 $7,737,580.44 $8,073,670.00 $7,726,109.56 $8,054,807.00 Fund 300 - Debt Service Totals ($4,887,837.55) ($27,791.34) $326,266.25 $32,444.69 $0.00 $49,468.35 $0.00 Run by Dora Cross on 03/31/2021 16:26:29 PM Page 64 of 86 N O N N 000 0 s= Q (D J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Federal Grants 530-000 331.119 CORONAVIRUS Relief Fund (CARES ACT) Federal Grants Totals .00 .00 .00 627.53 .00 102.67 .00 $0.00 $0.00 $0.00 $627.53 $0.00 $102.67 $0.00 State Shared Revenues 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 530 - Solid Waste Disposal 38,770.76 64,400.00 State Shared Revenues Totals $20,887.36 $35,503.35 REVENUE ($17,839.76) $47,797.00 $38,770.76 $64,400.00 Charges for Services Department 000 - Fund Revenues 530-000 340.160 Dump Fee- Customer Pena/ties & Interest Tax 452,166.21 518,969.31 992,695.71 668,234.53 1,100,000.00 345,208.45 750,000.00 530-000 319.100 Penalties & Interest 5,790.47 524.55 4,911.86 1,796.67 4,000.00 2,215.95 2,000.00 Penalties & Interest Tax Totals $5,790.47 $524.55 $4,911.86 $1,796.67 $4,000.00 $2,215.95 $2,000.00 Federal Grants 530-000 331.119 CORONAVIRUS Relief Fund (CARES ACT) Federal Grants Totals .00 .00 .00 627.53 .00 102.67 .00 $0.00 $0.00 $0.00 $627.53 $0.00 $102.67 $0.00 State Shared Revenues 530-000 335.190 PERS on Behalf Payment 20,887.36 35,503.35 21,847.27 (17,839.76) 47,797.00 38,770.76 64,400.00 State Shared Revenues Totals $20,887.36 $35,503.35 $21,847.27 ($17,839.76) $47,797.00 $38,770.76 $64,400.00 Charges for Services 530-000 340.160 Dump Fee- Customer 452,166.21 518,969.31 992,695.71 668,234.53 1,100,000.00 345,208.45 750,000.00 530-000 340.170 Dump Fee - Alaska Waste 2,292,463.54 2,850,203.96 3,000,793.70 2,994,266.55 2,950,000.00 1,971,908.85 3,000,000.00 530-000 340.171 Dump Fee- USCG 252,238.86 320,910.19 372,774.85 375,409.80 360,000.00 246,915.20 380,000.00 530-000 340.172 Waste Screenings 16,958.34 20,055.07 22,485.70 21,998.55 23,000.00 15,330.00 23,000.00 530-000 340.173 Metals 55,919.23 41,466.92 47,021.70 63,130.40 40,000.00 26,787.35 50,000.00 Charges for Services Totals $3,069,746.18 $3,751,605.45 $4,435,771.66 $4,123,039.83 $4,473,000.00 $2,606,149.85 $4,203,000.00 Interest Earnings 530-000 361.100 Interest Earnings 79,022.26 150,376.98 187,415.26 219,991.22 110,000.00 88,221.06 100,000.00 530-000 361.300 Change in Fair Market Value (48,445.77) (117,942.48) 119,498.83 20,277.17 .00 (66,864.62) .00 Interest Earnings Totals $30,576.49 $32,434.50 $306,914.09 $240,268.39 $110,000.00 $21,356.44 $100,000.00 Miscellaneous - Classified 530-000 380.170 Other 5,599.69 .00 .00 .00 .00 1,000.00 .00 530-000 380.220 Recycle Metals 35,533.00 61,374.56 29,464.40 28,577.60 25,000.00 30,513.05 30,000.00 530-000 380.224 Recycling Rebate 280.47 363.03 149.77 .00 .00 .00 .00 Miscellaneous- Classified Totals $41,413.16 $61,737.59 $29,614.17 $28,577.60 $25,000.00 $31,513.05 $30,000.00 Other Financing Sources 530-000 389.100 Use of Fund Balance .00 .00 .00 .00 910,850.00 .00 612,998.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $910,850.00 $0.00 $612,998.00 Proceeds of Long Term Debt 530-000 393.600 Premium on Bonds 27,211.00 27,211.00 27,211.00 27,210.20 27,211.00 27,211.00 27,211.00 Proceeds of Long Term Debt Totals $27,211.00 $27,211.00 $27,211.00 $27,210.20 $27,211.00 $27,211.00 $27,211.00 Department 000 - Fund Revenues Totals $3,195,624.66 $3,909,016.44 $4,826,270.05 $4,403,680.46 $5,597,858.00 $2,727,319.72 $5,039,609.00 REVENUE TOTALS $3,195,624.66 $3,909,016.44 $4,826,270.05 $4,403,680.46 $5,597,858.00 $2,727,319.72 $5,039,609.00 Run by Dora Cross on 03/31/2021 16:26:29 PM Page 65 of 86 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Personnel Services Totals $541,877.96 $551,036.10 $548,673.81 $496,022.58 $559,329.00 $386,521.65 $572,935.00 Employee Benefits 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 530 - Solid Waste Disposal 55.00 530-731-701420.120 FICA Taxes 38,814.11 38,887.24 41,525.78 33,263.25 EXPENSE 26,872.65 41,776.00 530-731-701420.130 Group Insurance 151,490.72 156,102.78 156,319.84 Department 731 - Waste Disposal 199,254.00 117,158.65 189,810.00 530-731-701420.140 Retirement 125,630.97 125,026.88 Sub -Department 701 - Landfill 123,366.19 152,925.00 105,254.38 164,429.00 530-731-701420.145 OPEB & Pension Expense 206,711.00 Personnel Services (73,461.00) (216,487.00) .00 .00 .00 530-731-701420.150 Workers Compensation 530-731-701410.110 Salaries 502,926.01 510,227.43 501,037.60 452,753.29 514,129.00 345,444.18 516,519.00 530-731-701410.120 Temporary Help 9,637.78 11,126.88 19,157.07 8,700.99 13,200.00 11,685.14 13,904.00 530-731-701410.130 Overtime 7,314.17 7,681.79 8,279.14 8,703.30 7,000.00 3,895.33 15,672.00 530-731-701410.140 Allocated Salaries 22,000.00 22,000.00 20,000.00 25,000.00 25,000.00 25,000.00 25,000.00 530-731-701410.152 Cell Phone Stipend .00 .00 200.00 865.00 .00 497.00 1,840.00 Personnel Services Totals $541,877.96 $551,036.10 $548,673.81 $496,022.58 $559,329.00 $386,521.65 $572,935.00 Employee Benefits 530-731-701420.110 Unemployment Taxes 50.57 50.50 47.73 656.29 53.00 34.25 55.00 530-731-701420.120 FICA Taxes 38,814.11 38,887.24 41,525.78 33,263.25 40,876.00 26,872.65 41,776.00 530-731-701420.130 Group Insurance 151,490.72 156,102.78 156,319.84 161,551.06 199,254.00 117,158.65 189,810.00 530-731-701420.140 Retirement 125,630.97 125,026.88 122,109.17 123,366.19 152,925.00 105,254.38 164,429.00 530-731-701420.145 OPEB & Pension Expense 206,711.00 (30,609.00) (73,461.00) (216,487.00) .00 .00 .00 530-731-701420.150 Workers Compensation 31,138.94 37,971.58 33,030.46 22,742.83 38,815.00 17,568.69 25,992.00 Employee Benefits Totals $553,836.31 $327,429.98 $279,571.98 $125,092.62 $431,923.00 $266,888.62 $422,062.00 Professional Services 530-731-701430.130 Consultants 30,498.75 .00 64,129.85 36,787.95 85,809.00 39,322.25 85,000.00 530-731-701430.140 Contracted Services 136,262.42 122,379.39 129,723.40 123,488.31 65,000.00 63,739.54 65,000.00 530-731-701430.144 Design Services .00 9,600.00 60,023.00 995.00 10,000.00 .00 10,000.00 530-731-701430.145 Junk Removal Services .00 .00 .00 .00 5,000.00 .00 5,000.00 530-731-701430.146 Metals Processing 54,517.58 44,631.22 38,440.14 49,997.13 45,000.00 35,250.99 50,000.00 530-731-701430.147 Litter Pickup 6,000.00 7,000.00 7,000.00 6,000.00 7,000.00 .00 7,000.00 530-731-701430.164 Construction Services .00 .00 .00 .00 150,000.00 .00 100,000.00 Professional Services Totals $227,278.75 $183,610.61 $299,316.39 $217,268.39 $367,809.00 $138,312.78 $322,000.00 Legal Services 530-731-701431.120 Legal Fees 30,018.49 14,897.02 7,133.50 3,160.00 5,000.00 19,349.00 10,000.00 Legal Services Totals $30,018.49 $14,897.02 $7,133.50 $3,160.00 $5,000.00 $19,349.00 $10,000.00 Contributions 530-731-701448.322 Senior Citizen Support 35,880.10 36,382.75 37,040.37 37,904.04 40,000.00 .00 40,000.00 530-731-701448.902 Donated Trash Disposal .00 .00 .00 .00 140,000.00 104,536.00 140,000.00 Contributions Totals $35,880.10 $36,382.75 $37,040.37 $37,904.04 $180,000.00 $104,536.00 $180,000.00 Run by Dora Cross on 03/31/2021 16:26:29 PM Page 66 of 86 N O N N 000 0 Q CO (D N Cfl 00 O W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/202116:26:29 PM Page 67 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 530 - Solid Waste Disposal EXPENSE Department 731 - Waste Disposal Sub -Department 701 - Landfill Support Goods & Services 530-731-701450.110 Operating Supplies 31,062.24 54,662.20 60,145.38 57,336.94 60,000.00 51,507.58 60,000.00 530-731-701450.112 Hazardous Waste Material 36,117.35 31,847.77 24,536.75 26,174.26 75,000.00 .00 75,000.00 530-731-701450.119 COVID-19 Expenditures .00 .00 .00 480.13 .00 .00 .00 530-731-701450.120 Printing / Binding .00 .00 .00 31.85 500.00 .00 500.00 530-731-701450.130 Postage 287.06 312.48 425.13 355.20 300.00 235.00 400.00 530-731-701450.140 Dues/ Books/ Periodicals 1,596.00 1,596.00 480.00 100.00 1,500.00 646.00 1,500.00 530-731-701450.170 Machinery/ Equipment <$5000 7,733.12 630.19 1,586.79 19,625.52 10,000.00 14,791.52 20,000.00 530-731-701450.180 Equipment Rental 12,892.50 175.00 811.00 1,005.00 10,000.00 583.00 10,000.00 530-731-701450.220 Insurance & Bonding 12,713.33 .00 .00 .00 .00 .00 .00 530-731-701450.221 Property Insurance .00 1,387.00 1,511.00 1,989.00 1,500.00 2,458.00 2,000.00 530-731-701450.222 General Liablity Insurance Coverage .00 9,590.33 8,305.00 6,127.46 9,200.00 6,258.42 10,000.00 530-731-701450.224 Insurance Coverage Discounts .00 (3,917.00) (3,020.33) (2,523.00) .00 (2,660.00) .00 530-731-701450.230 Advertising / Hearings 4,735.20 6,180.33 6,816.74 1,677.70 5,000.00 825.60 5,000.00 530-731-701450.231 Outreach (SWAB/Public Education) 2,190.00 4,325.50 10,735.00 6,282.42 10,000.00 5,348.78 10,000.00 530-731-701450.266 Mercury Collection & Reporting 4,956.83 21,629.01 20,525.20 774.93 .00 .00 .00 530-731-701450.270 Continuing Education 143.46 6,316.78 400.00 2,243.00 10,000.00 3,274.01 15,000.00 530-731-701450.280 Staff Training .00 700.82 .00 .00 5,000.00 .00 5,000.00 530-731-701450.290 Recruit/ Relocation 2,740.35 2,328.73 116.93 1,277.15 .00 .00 .00 530-731-701450.300 Travel/ Per Diem .00 597.45 70.76 151.91 3,000.00 64.21 1,500.00 530-731-701450.320 Bad Debt Expense 51,278.24 216.64 157.26 .00 .00 45.48 .00 530-731-701450.327 Fines .00 .00 .00 .00 .00 20,013.18 .00 530-731-701450.340 Telephone 13,461.37 7,160.69 1,017.94 1,080.42 2,500.00 374.36 750.00 530-731-701450.350 Electricity 27,367.02 27,423.58 29,697.42 21,280.32 25,000.00 15,110.34 25,000.00 530-731-701450.360 Fuel- Heating 24,236.31 26,008.64 11,719.65 24,814.08 25,000.00 16,803.63 25,000.00 530-731-701450.365 Fuel- Vehicle 20,819.04 22,750.72 24,790.08 19,182.99 25,000.00 9,223.57 25,000.00 530-731-701450.380 Snow Removal/ Sanding 2,147.00 5,479.50 2,200.00 3,735.00 10,000.00 4,029.00 10,000.00 530-731-701450.390 Refuse Collection - Disposal 425.00 .00 .00 .00 .00 .00 .00 530-731-701450.430 Maint & Repairs 59,840.50 53,970.11 40,033.13 43,847.92 50,000.00 20,474.62 50,000.00 530-731-701450.432 Baler Maint 30,571.78 21,569.50 3,636.00 25,027.29 75,000.00 3,763.50 75,000.00 530-731-701450.435 Maint Agreements .00 .00 7,136.65 24,481.03 25,000.00 4,447.37 25,000.00 Run by Dora Cross on 03/31/202116:26:29 PM Page 67 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:29 PM Page 68 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 530 - Solid Waste Disposal EXPENSE Department 731 - Waste Disposal Sub -Department 701 - Landfill Support Goods & Services 530-731-701450.440 Auto Maint & Repairs 1,669.10 4,611.69 1,072.14 674.14 5,000.00 4,107.80 7,500.00 530-731-701450.450 Contingencies 15,006.65 .00 5,540.00 .00 539,000.00 .00 .00 530-731-701450.461 Safety Supplies .00 183.08 576.16 1,458.31 4,000.00 672.65 7,500.00 530-731-701450.496 Credit Card Fees .00 .00 .00 .00 .00 79.92 .00 530-731-701450.510 Recycling Services 252,960.00 259,824.00 270,588.00 283,176.00 260,000.00 198,223.36 300,000.00 530-731-701450.540 Clothing Allowance .00 .00 1,487.70 1,934.18 5,000.00 3,092.23 7,500.00 530-731-701450.541 Protective Equipment .00 .00 .00 .00 2,500.00 .00 .00 Support Goods & Services Totals $616,949.45 $567,560.74 $533,097.48 $573,801.15 $1,254,000.00 $383,793.13 $774,150.00 Equipment 530-731-701466.220 Auto Liability Insurance .00 1,822.38 1,823.00 1,823.00 2,000.00 1,823.00 2,000.00 Equipment Totals $0.00 $1,822.38 $1,823.00 $1,823.00 $2,000.00 $1,823.00 $2,000.00 Capital Outlay 530-731-701470.100 Machinery/ Equipment >$5000 .00 7,000.00 .00 267,870.00 15,000.00 10,665.46 750,000.00 Capital Outlay Totals $0.00 $7,000.00 $0.00 $267,870.00 $15,000.00 $10,665.46 $750,000.00 Depreciation 530-731-701472.020 Depr -Buildings 42,055.08 42,055.07 42,055.08 42,055.07 42,055.00 .00 42,055.00 530-731-701472.030 Depr- Site Improvement 176,062.36 176,011.14 176,126.09 176,126.47 180,000.00 .00 176,127.00 530-731-701472.120 Depr-Machinery/ Equipment 75,908.35 75,682.87 70,052.38 62,301.93 450,000.00 .00 62,302.00 Depreciation Totals $294,025.79 $293,749.08 $288,233.55 $280,483.47 $672,055.00 $0.00 $280,484.00 Debt Service - Interest 530-731-701476.105 Loan -Interest 218,994.00 17,230.00 15,738.00 15,058.00 19,500.00 16,500.00 18,000.00 530-731-701476.277 Revenue Bond 2011 Three - Interest 115,475.00 105,975.00 95,975.00 86,550.00 96,000.00 76,625.00 65,125.00 Debt Service -Interest Totals $334,469.00 $123,205.00 $111,713.00 $101,608.00 $115,500.00 $93,125.00 $83,125.00 Operating Transfers 530-731-701494.490 Landfill .00 205,000.00 150,000.00 160,000.00 150,000.00 150,000.00 150,000.00 Operating Transfers Totals $0.00 $205,000.00 $150,000.00 $160,000.00 $150,000.00 $150,000.00 $150,000.00 Landfill Property Costs 530-731-701450.395 Closure / Post -Closure 154,010.20 367,702.59 295,000.00 149,000.00 750,000.00 .00 .00 Landfill Property Costs Totals $154,010.20 $367,702.59 $295,000.00 $149,000.00 $750,000.00 $0.00 $0.00 Sub -Department 701 - Landfill Totals $2,788,346.05 $2,679,396.25 $2,551,603.08 $2,414,033.25 $4,502,616.00 $1,555,014.64 $3,546,756.00 Run by Dora Cross on 03/31/2021 16:26:29 PM Page 68 of 86 N O N N 000 0 Q CO (D N CY) O O W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Employee Benefits Services 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 530 - Solid Waste Disposal FICA Taxes 9,478.11 10,006.53 10,882.52 12,609.51 14,357.00 10,159.47 EXPENSE 530-731-702 420.130 Group Insurance 45,145.41 48,117.70 49,054.11 62,795.79 59,368.00 43,863.37 Department 731 - Waste Disposal Retirement 31,330.98 32,268.30 36,505.11 47,782.12 53,713.00 41,068.70 Sub -Department 702 - Leachate Plant Workers Compensation 7,848.22 10,229.56 10,327.43 11,086.80 12,918.00 6,829.64 Personnel Services 530-731-702 450.180 Employee Benefits Totals $93,815.53 $100,635.86 $106,783.57 $134,291.29 $140,375.00 $101,934.85 530-731-702 410.110 Salaries 123,493.40 131,732.00 127,924.48 168,286.41 178,676.00 133,789.39 213,554.00 530-731-702 410.120 Temporary Help 1,604.08 518.59 2,878.72 810.49 2,000.00 693.51 869.00 530-731-702 410.130 Overtime 5,181.00 7,643.42 10,718.21 6,436.03 9,000.00 2,802.85 9,435.00 530-731-702 410.152 Cell Phone Stipend .00 .00 2,200.00 1,765.00 .00 2,097.00 3,040.00 .00 Personnel Services Totals $130,278.48 $139,894.01 $143,721.41 $177,297.93 $189,676.00 $139,382.75 $226,898.00 Employee Benefits Services 530-731-702 430.130 Consultants 530-731-702 420.110 Unemployment Taxes 12.81 13.77 14.40 17.07 19.00 13.67 22.00 530-731-702 420.120 FICA Taxes 9,478.11 10,006.53 10,882.52 12,609.51 14,357.00 10,159.47 17,125.00 530-731-702 420.130 Group Insurance 45,145.41 48,117.70 49,054.11 62,795.79 59,368.00 43,863.37 78,588.00 530-731-702 420.140 Retirement 31,330.98 32,268.30 36,505.11 47,782.12 53,713.00 41,068.70 67,404.00 530-731-702 420.150 Workers Compensation 7,848.22 10,229.56 10,327.43 11,086.80 12,918.00 6,829.64 10,675.00 530-731-702 450.180 Employee Benefits Totals $93,815.53 $100,635.86 $106,783.57 $134,291.29 $140,375.00 $101,934.85 $173,814.00 Professional Services Services 530-731-702 430.130 Consultants 3,807.50 42,776.31 1,630.01 16,344.66 45,000.00 27,190.02 65,000.00 530-731-702 430.140 Contracted Services 15,659.83 29,743.98 12,260.53 15,889.00 25,000.00 10,525.50 25,000.00 530-731-702 430.144 Design Services .00 .00 .00 .00 20,000.00 15,000.00 .00 530-731-702 430.166 Laboratory Services 27,082.12 28,788.26 68,990.08 46,022.66 70,000.00 11,174.19 75,000.00 Professional Services Totals $46,549.45 $101,308.55 $82,880.62 $78,256.32 $160,000.00 $63,889.71 $165,000.00 Support Goods & Services 530-731-702 450.110 Operating Supplies 71,582.26 93,907.18 8,695.70 11,197.56 25,000.00 6,858.62 25,000.00 530-731-702 450.111 Chemicals .00 .00 124,746.89 11,340.00 125,000.00 55,078.48 125,000.00 530-731-702 450.130 Postage .00 6.70 .00 .00 .00 .00 .00 530-731-702 450.140 Dues/ Books/ Periodicals .00 300.00 .00 .00 500.00 375.00 500.00 530-731-702 450.170 Machinery/ Equipment <$5000 8,222.24 12,738.25 18,518.89 9,858.64 50,000.00 7,494.87 50,000.00 530-731-702 450.180 Equipment Rental .00 1,195.00 8,454.00 22,160.00 10,000.00 .00 10,000.00 530-731-702 450.220 Insurance & Bonding 2,394.22 .00 .00 .00 .00 .00 .00 530-731-702 450.221 Property Insurance .00 1,291.00 1,407.00 1,753.00 1,500.00 2,170.00 2,000.00 530-731-702 450.222 General Liablity Insurance Coverage .00 2,810.31 3,624.65 1,851.62 4,000.00 1,736.57 1,000.00 530-731-702 450.224 Insurance Coverage Discounts .00 (1,269.00) (1,498.30) (1,107.00) .00 (1,157.00) .00 530-731-702 450.230 Advertising / Hearings .00 393.60 .00 211.69 500.00 .00 .00 530-731-702 450.270 Continuing Education .00 820.96 2,449.28 700.00 5,000.00 302.25 7,500.00 Run by Dora Cross on 03/31/202116:26:29 PM Page 69 of 86 N O N N 000 0 Q CQ (D N CY) 0 W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Debt Service - Interest 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description 212,325.78 Amount Amount Amount Amount Budget Amount Budget - L2 Fund 530 - Solid Waste Disposal $212,325.78 $200,696.69 $220,000.00 $192,176.61 $180,641.00 Operating Transfers EXPENSE 530-731-702 494.490 Landfill .00 .00 Department 731 - Waste Disposal .00 .00 .00 Operating Transfers Totals $0.00 $0.00 $28,000.00 Sub -Department 702 - Leachate Plant $0.00 $0.00 Sub -Department 702 - Leachate Plant Totals $535,683.47 $797,430.49 $941,309.69 $851,068.09 Support Goods & Services $734,718.78 $1,492,853.00 Department 731 - Waste Disposal Totals $3,324,029.52 $3,476,826.74 $3,492,912.77 $3,265,101.34 530-731-702 450.290 Recruit/ Relocation $5,039,609.00 121.50 113.03 .00 89.59 .00 .00 .00 530-731-702 450.300 Travel/ Per Diem 544.32 .00 .00 22.56 5,000.00 59.83 .00 530-731-702 450.327 Fines .00 .00 .00 .00 .00 91,657.73 .00 530-731-702 450.340 Telephone 1,377.82 738.76 1,046.12 1,067.06 1,200.00 692.68 1,200.00 530-731-702 450.350 Electricity 90,994.69 81,359.28 81,075.95 77,922.65 80,000.00 53,598.79 80,000.00 530-731-702 450.365 Fuel- Vehicle 367.94 1,859.72 2,003.36 1,685.50 3,500.00 668.65 1,500.00 530-731-702 450.380 Snow Removal/ Sanding 4,394.80 1,775.00 2,492.50 3,180.00 7,500.00 470.00 7,500.00 530-731-702 450.392 Septic Tank Disposal 3,007.00 1,453.00 .00 .00 3,000.00 .00 3,000.00 530-731-702 450.430 Maint & Repairs 13,976.16 21,043.50 20,056.51 3,153.58 50,000.00 11,015.73 50,000.00 530-731-702 450.434 Building Maint & Repairs .00 232.60 .00 .00 10,000.00 .00 10,000.00 530-731-702 450.461 Safety Supplies 7,537.28 139.65 485.76 1,950.09 5,000.00 557.95 5,000.00 530-731-702 450.540 Clothing Allowance .00 .00 570.00 380.00 1,500.00 268.71 1,500.00 Support Goods & Services Totals $204,520.23 $220,908.54 $274,128.31 $147,416.54 $388,200.00 $231,848.86 $380,700.00 Equipment 530-731-702 466.220 Auto Liability Insurance .00 756.00 756.00 756.00 800.00 756.00 800.00 Equipment Totals $0.00 $756.00 $756.00 $756.00 $800.00 $756.00 $800.00 capital outlay 530-731-702 470.100 Machinery/ Equipment >$5000 .00 10,756.35 92,714.00 112,233.72 25,000.00 4,730.00 365,000.00 530-731-702 470.120 Automotive 620.20 .00 .00 .00 2,000.00 .00 .00 capital Outlay Totals $620.20 $10,756.35 $92,714.00 $112,233.72 $27,000.00 $4,730.00 $365,000.00 Depreciation 530-731-702 472.120 Depr-Machinery / Equipment .00 .00 .00 119.60 .00 .00 .00 Depreciation Totals $0.00 $0.00 $0.00 $119.60 $0.00 $0.00 $0.00 Debt Service - Interest 530-731-702 476.105 Loan -Interest 59,899.58 223,171.18 212,325.78 200,696.69 220,000.00 192,176.61 180,641.00 Debt Service -Interest Totals $59,899.58 $223,171.18 $212,325.78 $200,696.69 $220,000.00 $192,176.61 $180,641.00 Operating Transfers 530-731-702 494.490 Landfill .00 .00 28,000.00 .00 .00 .00 .00 Operating Transfers Totals $0.00 $0.00 $28,000.00 $0.00 $0.00 $0.00 $0.00 Sub -Department 702 - Leachate Plant Totals $535,683.47 $797,430.49 $941,309.69 $851,068.09 $1,126,051.00 $734,718.78 $1,492,853.00 Department 731 - Waste Disposal Totals $3,324,029.52 $3,476,826.74 $3,492,912.77 $3,265,101.34 $5,628,667.00 $2,289,733.42 $5,039,609.00 EXPENSE TOTALS $3,324,029.52 $3,476,826.74 $3,492,912.77 $3,265,101.34 $5,628,667.00 $2,289,733.42 $5,039,609.00 Run by Dora Cross on 03/31/2021 16:26:29 PM Page 70 of 86 ,v 0 N 0) N 0 W Cn Budget Worksheet Report Budget Year 2022 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 530 - Solid Waste Disposal Totals REVENUE TOTALS $3,195,624.66 $3,909,016.44 $4,826,270.05 $4,403,680.46 $5,597,858.00 $2,727,319.72 $5,039,609.00 EXPENSE TOTALS $3,324,029.52 $3,476,826.74 $3,492,912.77 $3,265,101.34 $5,628,667.00 $2,289,733.42 $5,039,609.00 Fund 530 - Solid Waste Disposal Totals ($128,404.86) $432,189.70 $1,333,357.28 $1,138,579.12 ($30,809.00) $437,586.30 $0.00 Run by Dora Cross on 03/31/2021 16:26:29 PM Page 71 of 86 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:29 PM Page 72 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 540 - Hospital Fund REVENUE Department 000- Fund Revenues Interest Earnings 540-000 361.100 Interest Earnings 166,214.36 47,612.86 57,927.41 41,831.86 30,000.00 46,910.46 .00 540-000 361.300 Change in Fair Market Value (29,385.75) (23,763.08) 43,567.19 8,221.10 .00 (61,167.43) .00 Interest Earnings Totals $136,828.61 $23,849.78 $101,494.60 $50,052.96 $30,000.00 ($14,256.97) $0.00 Miscellaneous - Classified 540-000 380.916 Providence Lease 660,000.00 1,384,272.00 1,384,272.00 1,384,272.00 1,384,272.00 1,038,204.00 1,384,272.00 Miscellaneous - Classified Totals $660,000.00 $1,384,272.00 $1,384,272.00 $1,384,272.00 $1,384,272.00 $1,038,204.00 $1,384,272.00 Other Financing Sources 540-000 389.100 Use of Fund Balance .00 .00 .00 .00 115,000.00 .00 718,368.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $115,000.00 $0.00 $718,368.00 Operating Transfers In 540-000 391.100 General Fund 305,000.00 .00 .00 .00 .00 .00 .00 540-000 391.210 Land Sale Fund 650,000.00 .00 .00 .00 .00 .00 .00 540-000 391.290 Fern Fuller Trust 134,372.00 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $1,089,372.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $1,886,200.61 $1,408,121.78 $1,485,766.60 $1,434,324.96 $1,529,272.00 $1,023,947.03 $2,102,640.00 REVENUE TOTALS $1,886,200.61 $1,408,121.78 $1,485,766.60 $1,434,324.96 $1,529,272.00 $1,023,947.03 $2,102,640.00 Run by Dora Cross on 03/31/2021 16:26:29 PM Page 72 of 86 N O N N 000 0 s= Q tC! (D N CY) 0 W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/202116:26:30 PM Page 73 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 540 - Hospital Fund EXPENSE Department 740 - Hospital Enterprise Fund Personnel Services 540-740 410.110 Salaries .00 .00 2,876.56 28,820.33 .00 (10,173.65) .00 540-740 410.120 Temporary Help .00 .00 12.53 2,165.28 .00 (1,336.90) .00 540-740 410.130 Overtime .00 .00 178.63 1,156.05 .00 (982.53) .00 540-740 410.140 Allocated Salaries 34,000.00 34,000.00 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 Personnel Services Totals $34,000.00 $34,000.00 $43,386.72 $72,460.66 $40,319.00 $27,825.92 $40,319.00 Employee Benefits 540-740 420.110 Unemployment Taxes .00 .00 .30 2.98 .00 (1.10) .00 540-740 420.120 FICA Taxes .00 .00 229.32 2,397.06 .00 (928.24) .00 540-740 420.130 Group Insurance .00 .00 1,665.11 7,685.41 .00 (3,877.90) .00 540-740 420.140 Retirement .00 .00 672.13 6,527.87 .00 (2,426.54) .00 540-740 420.150 Workers Compensation .00 .00 221.56 2,180.46 .00 (852.95) .00 Employee Benefits Totals $0.00 $0.00 $2,788.42 $18,793.78 $0.00 ($8,086.73) $0.00 Professional Services 540-740 430.140 Contracted Services 8,436.05 .00 .00 5,759.50 .00 (5,717.50) .00 Professional Services Totals $8,436.05 $0.00 $0.00 $5,759.50 $0.00 ($5,717.50) $0.00 Support Goods & Services 540-740 450.120 Printing / Binding .00 .00 .00 3.89 .00 .00 .00 540-740 450.170 Machinery / Equipment <$5000 .00 .00 .00 4,921.46 .00 (4,921.46) .00 540-740 450.210 Food / Business Lunch/Meeting Rooms 188.39 .00 .00 .00 .00 .00 .00 540-740 450.220 Insurance & Bonding 180.01 .00 .00 (66.00) .00 66.00 .00 540-740 450.350 Electricity .00 .00 .00 29.62 .00 .00 .00 540-740 450.360 Fuel - Heating .00 .00 .00 17.30 .00 .00 .00 540-740 450.370 Water & Sewer .00 .00 .00 72.29 .00 .00 .00 540-740 450.430 Maint & Repairs .00 22,818.00 21,146.66 165,211.47 325,838.00 (12,160.17) .00 540-740 450.436 R&R Repairs and Maintenance .00 .00 70,167.65 420.00 .00 .00 .00 Support Goods & Services Totals $368.40 $22,818.00 $91,314.31 $170,610.03 $325,838.00 ($17,015.63) $0.00 Capital Projects 540-740 452.110 Administration .00 .00 .00 30.72 .00 .00 .00 Capital Projects Totals $0.00 $0.00 $0.00 $30.72 $0.00 $0.00 $0.00 Depreciation 540-740 472.020 Depr -Buildings 1,086,065.83 1,083,982.48 762,603.78 762,603.77 750,044.00 .00 762,603.00 540-740 472.030 Depr- Site Improvement .00 .00 298,462.03 298,462.03 311,022.00 .00 298,463.00 Run by Dora Cross on 03/31/202116:26:30 PM Page 73 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount 2021 Amended Budget 2021 Actual Amount 2022 Manager's Budget - L2 Fund 540 - Hospital Fund .00 726,000.00 100,000.00 450,000.00 115,000.00 (35,000.00) 1,000,000.00 EXPENSE 4,529,156.50 .00 .00 .00 .00 .00 .00 Department 740 - Hospital Enterprise Fund $4,529,156.50 $726,000.00 $100,000.00 $450,000.00 $115,000.00 ($35,000.00) $1,000,000.00 Depreciation 540-740 472.120 Depr-Machinery/ Equipment 35,645.44 1,240.87 1,240.85 1,255.23 1,026.00 .00 1,255.00 Depreciation Totals $1,121,711.27 $1,085,223.35 $1,062,306.66 $1,062,321.03 $1,062,092.00 $0.00 $1,062,321.00 Miscellaneous 540-740 486.150 Other .00 277,007.00 .00 .00 .00 .00 .00 Miscellaneous Totals $0.00 $277,007.00 $0.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers 540-740 494.495 Capital Improvements -Hospital .00 726,000.00 100,000.00 450,000.00 115,000.00 (35,000.00) 1,000,000.00 540-740 494.545 Long term Care 4,529,156.50 .00 .00 .00 .00 .00 .00 Operating Transfers Totals $4,529,156.50 $726,000.00 $100,000.00 $450,000.00 $115,000.00 ($35,000.00) $1,000,000.00 Contributions to Other Governments 540-740 495.802 Contribution to Hospital 108,000.00 .00 .00 .00 .00 .00 .00 Contributions to Other Governments Totals $108,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 740 - Hospital Enterprise Fund Totals $5,801,672.22 $2,145,048.35 $1,299,796.11 $1,779,975.72 $1,543,249.00 ($37,993.94) $2,102,640.00 EXPENSE TOTALS $5,801,672.22 $2,145,048.35 $1,299,796.11 $1,779,975.72 $1,543,249.00 ($37,993.94) $2,102,640.00 Fund 540 - Hospital Fund Totals REVENUE TOTALS $1,886,200.61 $1,408,121.78 $1,485,766.60 $1,434,324.96 $1,529,272.00 $1,023,947.03 $2,102,640.00 EXPENSE TOTALS $5,801,672.22 $2,145,048.35 $1,299,796.11 $1,779,975.72 $1,543,249.00 ($37,993.94) $2,102,640.00 Fund 540 - Hospital Fund Totals ($3,915,471.61) ($736,926.57) $185,970.49 ($345,650.76) ($13,977.00) $1,061,940.97 $0.00 Run by Dora Cross on 03/31/2021 16:26:30 PM Page 74 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:30 PM Page 75 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 545 - Long Term Care Center REVENUE Department 000- Fund Revenues Interest Earnings 545-000 361.100 Interest Earnings 74.51 45,636.49 82,754.98 83,283.26 32,000.00 30,927.55 .00 545-000 361.300 Change in Fair Market Value .00 (42,882.53) 41,506.64 11,868.23 .00 (23,847.50) .00 Interest Earnings Totals $74.51 $2,753.96 $124,261.62 $95,151.49 $32,000.00 $7,080.05 $0.00 Rents & Royalties 545-000 380.918 LTC Lease 1,119,929.28 1,093,475.28 1,043,628.00 1,043,628.00 1,043,628.00 782,721.00 1,043,628.00 Rents & Royalties Totals $1,119,929.28 $1,093,475.28 $1,043,628.00 $1,043,628.00 $1,043,628.00 $782,721.00 $1,043,628.00 Other Financing Sources 545-000 393.521 Proceeds from Advanced Refunding 16,622.67 .00 .00 .00 .00 .00 .00 Other Financing Sources Totals $16,622.67 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers In 545-000 391.540 Hospital 4,529,156.50 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $4,529,156.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Proceeds of Long Term Debt 545-000 393.600 Premium on Bonds 57,804.47 57,804.47 57,804.00 57,804.47 57,804.00 57,804.50 57,804.00 Proceeds ofLong Term Debt Totals $57,804.47 $57,804.47 $57,804.00 $57,804.47 $57,804.00 $57,804.50 $57,804.00 Department 000 - Fund Revenues Totals $5,723,587.43 $1,154,033.71 $1,225,693.62 $1,196,583.96 $1,133,432.00 $847,605.55 $1,101,432.00 REVENUE TOTALS $5,723,587.43 $1,154,033.71 $1,225,693.62 $1,196,583.96 $1,133,432.00 $847,605.55 $1,101,432.00 Run by Dora Cross on 03/31/2021 16:26:30 PM Page 75 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Legal Services 545-742 431.120 Legal Fees 112.00 .00 .00 .00 .00 520.00 .00 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 545 - Long Term Care Center 545-742 450.220 Insurance & Bonding 43,536.48 .00 .00 .00 .00 EXPENSE .00 545-742 450.221 Property Insurance .00 21,765.00 23,692.00 29,519.00 Department 742 - Elder Care 36,288.00 30,000.00 545-742 450.222 General Liablity Insurance Coverage .00 .00 1,681.76 Professional Services .00 1,373.46 .00 545-742 450.224 Insurance Coverage Discounts .00 (5,723.00) 545-742 430.140 Contracted Services .00 .00 3,150.00 .00 .00 .00 75,000.00 Professional Services Totals $0.00 $0.00 $3,150.00 $0.00 $0.00 $0.00 $75,000.00 Legal Services 545-742 431.120 Legal Fees 112.00 .00 .00 .00 .00 520.00 .00 Fund 545 - Long Term Care Center Totals REVENUE TOTALS $5,723,587.43 $1,154,033.71 $1,225,693.62 $1,196,583.96 $1,133,432.00 $847,605.55 $1,101,432.00 EXPENSE TOTALS $1,240,452.64 $1,065,838.00 $1,017,812.23 $1,003,494.12 $1,133,432.00 $250,177.96 $1,101,432.00 Fund 545 - Long Term Care Center Totals $4,483,134.79 $88,195.71 $207,881.39 $193,089.84 $0.00 $597,427.59 $0.00 Run by Dora Cross on 03/31/2021 16:26:30 PM Page 76 of 86 Legal Services Totals $112.00 $0.00 $0.00 $0.00 $0.00 $520.00 $0.00 Support Goods & Services 545-742 450.220 Insurance & Bonding 43,536.48 .00 .00 .00 .00 .00 .00 545-742 450.221 Property Insurance .00 21,765.00 23,692.00 29,519.00 20,000.00 36,288.00 30,000.00 545-742 450.222 General Liablity Insurance Coverage .00 .00 1,681.76 1,490.25 .00 1,373.46 .00 545-742 450.224 Insurance Coverage Discounts .00 (5,723.00) (6,446.53) (7,869.00) .00 (9,141.00) .00 545-742 450.450 Contingencies .00 .00 .00 .00 152,224.00 .00 56,824.00 Support Goods & Services Totals $43,536.48 $16,042.00 $18,927.23 $23,140.25 $172,224.00 $28,520.46 $86,824.00 Depreciation 545-742 472.020 Depr -Buildings 518,933.00 518,933.00 518,933.00 518,932.87 518,933.00 .00 518,933.00 Depreciation Totals $518,933.00 $518,933.00 $518,933.00 $518,932.87 $518,933.00 $0.00 $518,933.00 Debt Service - Interest 545-742 476.244 Revenue Bond 2013B -Interest 611,781.25 530,863.00 476,802.00 461,421.00 442,275.00 221,137.50 420,675.00 Debt Service -Interest Totals $611,781.25 $530,863.00 $476,802.00 $461,421.00 $442,275.00 $221,137.50 $420,675.00 Other 545-742 493.170 Loss On Extinguishment Of Debt 54,589.91 .00 .00 .00 .00 .00 .00 Other Totals $54,589.91 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Refunded Bond Uses 545-742 493.140 Bond Issuance Costs 11,500.00 .00 .00 .00 .00 .00 .00 Refunded Bond Uses Totals $11,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 742 - Elder Care Totals $1,240,452.64 $1,065,838.00 $1,017,812.23 $1,003,494.12 $1,133,432.00 $250,177.96 $1,101,432.00 EXPENSE TOTALS $1,240,452.64 $1,065,838.00 $1,017,812.23 $1,003,494.12 $1,133,432.00 $250,177.96 $1,101,432.00 Fund 545 - Long Term Care Center Totals REVENUE TOTALS $5,723,587.43 $1,154,033.71 $1,225,693.62 $1,196,583.96 $1,133,432.00 $847,605.55 $1,101,432.00 EXPENSE TOTALS $1,240,452.64 $1,065,838.00 $1,017,812.23 $1,003,494.12 $1,133,432.00 $250,177.96 $1,101,432.00 Fund 545 - Long Term Care Center Totals $4,483,134.79 $88,195.71 $207,881.39 $193,089.84 $0.00 $597,427.59 $0.00 Run by Dora Cross on 03/31/2021 16:26:30 PM Page 76 of 86 N O N N 000 0 Q (C! (D N CY) 00 0 W CTI v J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/202116:26:30 PM Page 77 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 555 - KFRC REVENUE Department 000 - Fund Revenues Federal Grants 555-000 331.119 CORONAVIRUS Relief Fund (CARES ACT) .00 .00 .00 1,257.42 .00 7,132.08 .00 Federal Grants Totals $0.00 $0.00 $0.00 $1,257.42 $0.00 $7,132.08 $0.00 State Shared Revenues 555-000 335.190 PERS on Behalf Payment 6,911.81 9,005.52 5,513.07 (4,534.71) 10,221.00 9,307.00 10,838.00 State Shared Revenues Totals $6,911.81 $9,005.52 $5,513.07 ($4,534.71) $10,221.00 $9,307.00 $10,838.00 Interest Earnings 555-000 361.100 Interest Earnings 27,622.61 41,433.90 54,398.03 50,242.77 25,000.00 26,385.81 .00 555-000 361.104 Loan Interest 59,134.47 55,214.43 51,154.99 46,951.20 42,597.00 32,364.91 38,090.00 555-000 361.300 Change in Fair Market Value (17,250.91) (30,601.34) 35,187.27 7,886.64 .00 (20,623.31) .00 Interest Earnings Totals $69,506.17 $66,046.99 $140,740.29 $105,080.61 $67,597.00 $38,127.41 $38,090.00 Rents & Royalties 555-000 363.300 NOAA Lease (through GSA) 685,315.24 699,427.68 699,427.69 699,427.68 600,000.00 509,081.85 602,475.00 555-000 363.303 Natural Resources Conservation (through .00 8,144.24 24,432.72 24,432.72 25,000.00 18,324.54 26,311.00 GSA) 555-000 363.304 NOAA COVID-19 Revenue (through GSA) .00 .00 .00 .00 .00 6,148.94 .00 555-000 363.312 KIBSD Lease for Office & Lab 24,840.00 .00 .00 .00 .00 .00 .00 555-000 363.320 Fish & Game Lease 58,840.00 58,840.00 60,566.00 45,396.00 60,000.00 60,940.50 61,628.00 555-000 363.321 Apartment Rent .00 .00 6,194.75 .00 .00 .00 .00 555-000 363.330 University of Alaska 66,053.84 39,870.05 8,082.33 .00 .00 .00 .00 555-000 363.340 KFRC Reception Revenue 950.00 1,075.00 693.26 438.70 750.00 .00 .00 555-000 363.350 Kodiak Regional Aquaculture Association 11,642.71 18,924.72 20,501.78 17,347.66 15,000.00 15,770.60 18,924.00 Rents & Royalties Totals $847,641.79 $826,281.69 $819,898.53 $787,042.76 $700,750.00 $610,266.43 $709,338.00 Miscellaneous - Classified 555-000 380.170 Other .00 .00 .00 .00 .00 12,950.00 .00 555-000 380.294 Contributions .00 365.00 268.00 251.94 .00 .00 .00 Miscellaneous - Classified Totals $0.00 $365.00 $268.00 $251.94 $0.00 $12,950.00 $0.00 Other Financing Sources 555-000 389.100 Use of Fund Balance .00 .00 .00 .00 1,447,407.00 .00 3,306,926.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $1,447,407.00 $0.00 $3,306,926.00 Operating Transfers In 555-000 391.277 Transfer in Tourism Development 45,000.00 45,000.00 45,000.00 45,000.00 .00 .00 .00 555-000 391.426 KRFC Building 19,179.97 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $64,179.97 $45,000.00 $45,000.00 $45,000.00 $0.00 $0.00 $0.00 Run by Dora Cross on 03/31/202116:26:30 PM Page 77 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 555 - KFRC REVENUE Department 000 - Fund Revenues Totals $988,239.74 $946,699.20 $1,011,419.89 $934,098.02 $2,225,975.00 $677,782.92 $4,065,192.00 REVENUE TOTALS $988,239.74 $946,699.20 $1,011,419.89 $934,098.02 $2,225,975.00 $677,782.92 $4,065,192.00 Run by Dora Cross on 03/31/2021 16:26:30 PM Page 78 of 86 N O N N 000 0 S_ Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount 2021 Amended Budget 2021 Actual Amount 2022 Manager's Budget - L2 Fund 555 - KFRC Unemployment Taxes 15.00 14.91 13.63 282.50 15.00 8.95 13.00 EXPENSE FICA Taxes 13,399.33 11,496.10 10,765.82 11,491.22 11,811.00 7,410.80 10,223.00 Department 758 - Research Facility 49,594.55 48,999.44 47,593.82 46,535.84 52,234.00 25,039.93 52,614.00 Personnel Services Retirement 39,502.29 38,282.45 35,715.18 42,331.03 44,187.00 30,052.51 40,239.00 555-758 410.110 Salaries 159,109.34 156,112.22 135,863.56 148,214.51 154,393.00 88,429.86 126,688.00 555-758 410.120 Temporary Help 1,196.47 2,650.11 7,455.12 5,456.27 .00 8,216.80 6,952.00 555-758 410.130 Overtime 1,637.34 2,210.63 3,973.09 3,407.11 .00 1,579.24 .00 555-758 410.140 Allocated Salaries 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 555-758 410.152 Cell Phone Stipend .00 .00 1,200.00 1,200.00 .00 900.00 1,440.00 Operating Supplies Personnel Services Totals $185,943.15 $184,972.96 $172,491.77 $182,277.89 $178,393.00 $123,125.90 $159,080.00 Employee Benefits 555-758 420.110 Unemployment Taxes 15.00 14.91 13.63 282.50 15.00 8.95 13.00 555-758 420.120 FICA Taxes 13,399.33 11,496.10 10,765.82 11,491.22 11,811.00 7,410.80 10,223.00 555-758 420.130 Group Insurance 49,594.55 48,999.44 47,593.82 46,535.84 52,234.00 25,039.93 52,614.00 555-758 420.140 Retirement 39,502.29 38,282.45 35,715.18 42,331.03 44,187.00 30,052.51 40,239.00 555-758 420.145 OPEB & Pension Expense 75,460.00 (7,496.00) (18,546.00) (55,260.00) .00 .00 .00 555-758 420.150 Workers Compensation 9,508.25 9,600.38 9,487.36 10,110.32 6,335.00 5,986.85 8,023.00 Employee Benefits Totals $187,479.42 $100,897.28 $85,029.81 $55,490.91 $114,582.00 $68,499.04 $111,112.00 Support Goods & Services 555-758 450.100 Office Supplies 499.67 471.92 613.40 403.86 600.00 196.89 600.00 555-758 450.110 Operating Supplies 3,977.53 362.30 2,641.01 1,615.83 2,000.00 315.29 2,000.00 555-758 450.119 COVID-19 Expenditures .00 .00 .00 113.34 .00 13,281.02 .00 555-758 450.160 Furniture / Fixtures .00 .00 1,929.29 .00 4,000.00 .00 4,000.00 555-758 450.220 Insurance & Bonding .00 .00 .00 (217.00) .00 .00 .00 555-758 450.270 Continuing Education .00 124.32 .00 500.00 1,000.00 147.25 2,000.00 555-758 450.300 Travel/ Per Diem .00 .00 13.92 9.24 1,000.00 11.29 .00 555-758 450.340 Telephone 529.65 618.48 1,211.08 1,655.23 1,800.00 1,379.15 2,000.00 555-758 450.365 Fuel- Vehicle 675.11 783.04 1,063.98 1,130.70 1,200.00 392.83 1,200.00 555-758 450.435 Maint Agreements 4,590.00 4,200.00 5,904.94 6,762.66 59,700.00 7,226.92 15,000.00 555-758 450.440 Auto Maint & Repairs 597.30 204.62 180.97 33.48 1,500.00 10.00 1,500.00 555-758 450.461 Safety Supplies 658.95 3,586.98 383.42 699.02 5,000.00 281.50 3,000.00 555-758 450.540 Clothing Allowance .00 .00 285.00 471.60 700.00 579.38 700.00 Support Goods & Services Totals $11,528.21 $10,351.66 $14,227.01 $13,177.96 $78,500.00 $23,821.52 $32,000.00 Depreciation 555-758 472.020 Depr -Buildings 594,680.33 594,680.33 594,680.34 594,680.33 595,000.00 .00 595,000.00 Run by Dora Cross on 03/31/202116:26:30 PM Page 79 of 86 N O N N 000 0 S_ Q J"aDrAJ" ISLA D BUi?U U&S Budget Worksheet Report Budget Year 2022 G/L Account Account Description 2017 Actual Amount 2018 Actual Amount 2019 Actual Amount 2020 Actual Amount 2021 Amended Budget 2021 Actual Amount 2022 Manager's Budget - L2 Fund 555 - KFRC EXPENSE Department 758 - Research Facility Depreciation 555-758 472.030 Depr- Site Improvement 101,792.90 101,792.90 101,795.57 67,729.04 102,000.00 .00 102,000.00 555-758 472.120 Depr-Machinery/ Equipment 6,027.59 2,538.19 .00 .00 .00 .00 .00 Depreciation Totals $702,500.82 $699,011.42 $696,475.91 $662,409.37 $697,000.00 $0.00 $697,000.00 Cleaning / Janitor / Etc 555-758 480.120 Supplies 66.94 .00 .00 .00 .00 .00 1,000.00 555-758 480.130 Contracted Services 53,249.99 60,783.94 53,980.50 53,843.77 75,000.00 43,065.47 75,000.00 555-758 480.140 Aquarium Cleaning 77.60 .00 42.90 .00 500.00 .00 500.00 Cleaning/Janitor/Etc Totals $53,394.53 $60,783.94 $54,023.40 $53,843.77 $75,500.00 $43,065.47 $76,500.00 Heating 555-758 481.120 Fuel 72,309.23 74,727.92 68,160.10 57,844.31 75,000.00 9,005.66 25,000.00 555-758 481.130 System Maint & Repair 3,693.50 3,176.68 240.55 4,747.54 10,000.00 207.24 10,000.00 Heating Totals $76,002.73 $77,904.60 $68,400.65 $62,591.85 $85,000.00 $9,212.90 $35,000.00 Electrical 555-758 482.110 Electrical- Light & Power 137,456.60 132,462.63 138,060.51 124,346.55 145,000.00 95,575.42 170,000.00 555-758 482.120 Replacement Parts 1,476.57 .00 .00 .00 5,000.00 1,093.55 5,000.00 555-758 482.140 System Maint & Repair 3,706.93 176.00 7,961.38 4,083.86 10,000.00 1,757.07 10,000.00 Electrical Totals $142,640.10 $132,638.63 $146,021.89 $128,430.41 $160,000.00 $98,426.04 $185,000.00 Plumbing 555-758 483.110 Water 26,447.12 27,806.60 33,249.75 24,443.76 30,000.00 12,316.52 30,000.00 555-758 483.120 Supplies 154.80 .00 .00 .00 3,000.00 .00 3,000.00 555-758 483.130 System Maint & Repair 9,254.91 9,809.60 2,084.90 8,636.28 150,000.00 565.31 10,000.00 555-758 483.140 Sea Water Pump Repairs 11,115.44 19,977.48 5,278.70 12,969.01 75,000.00 4,736.76 75,000.00 Plumbing Totals $46,972.27 $57,593.68 $40,613.35 $46,049.05 $258,000.00 $17,618.59 $118,000.00 Air Conditioning 555-758 484.110 Utilities - Ventilate .00 921.00 2,750.00 3,250.00 1,500.00 .00 4,000.00 555-758 484.120 System Maint & Repair 42.18 60.00 .00 41.21 10,000.00 190.97 10,000.00 Air Conditioning Totals $42.18 $981.00 $2,750.00 $3,291.21 $11,500.00 $190.97 $14,000.00 Elevators 555-758 485.120 System Maint & Repair 1,800.00 2,250.00 2,362.50 900.00 2,700.00 16,484.15 20,000.00 Elevators Totals $1,800.00 $2,250.00 $2,362.50 $900.00 $2,700.00 $16,484.15 $20,000.00 Miscellaneous 555-758 486.140 Lawn / Landscape Maint 17,729.35 384.00 402.00 .00 5,000.00 32.85 5,000.00 555-758 486.150 Other 484.00 100.00 260.00 158.27 500.00 107.00 .00 Run by Dora Cross on 03/31/202116:26:30 PM Page 80 of 86 N O N N 000 0 S_ Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:30 PM Page 81 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 555 - KFRC EXPENSE Department 758 - Research Facility Miscellaneous 555-758 486.170 Machinery/ Equipment .00 2,836.97 2,747.08 .00 25,000.00 .00 25,000.00 555-758 486.220 Insurance & Bonding 11,281.92 9,477.16 10,186.88 12,525.62 18,000.00 14,237.58 18,000.00 555-758 486.340 Telephone 7,609.65 7,627.16 6,693.28 7,166.96 8,000.00 4,046.92 6,000.00 555-758 486.380 Snow Removal/ Disposal 1,929.15 3,560.86 1,300.00 10,546.00 15,000.00 5,610.00 15,000.00 555-758 486.390 Refuse Collection 6,513.60 7,443.80 7,930.92 8,098.80 8,000.00 5,184.15 8,500.00 555-758 486.430 Maint & Repairs 4,129.75 2,189.47 1,520.76 4,245.78 15,000.00 4,975.20 15,000.00 555-758 486.436 R&R Repair and Maintenance .00 .00 144,993.24 80,051.59 350,000.00 32,636.09 .00 Miscellaneous Totals $49,677.42 $33,619.42 $176,034.16 $122,793.02 $444,500.00 $66,829.79 $92,500.00 Building Repairs 555-758 487.430 Building Maint & Repairs 7,868.44 21,050.36 30,916.72 3,685.07 25,000.00 240.80 25,000.00 Building Repairs Totals $7,868.44 $21,050.36 $30,916.72 $3,685.07 $25,000.00 $240.80 $25,000.00 Operating Transfers 555-758 494.276 Transfer Out- Fund 276 .00 .00 .00 .00 .00 .00 2,500,000.00 555-758 494.426 KRFC .00 .00 180,000.00 210,000.00 .00 120,000.00 .00 555-758 494.428 Capital Projects - KFRC .00 .00 .00 .00 120,000.00 .00 .00 Operating Transfers Totals $0.00 $0.00 $180,000.00 $210,000.00 $120,000.00 $120,000.00 $2,500,000.00 Department 758 - Research Facility Totals $1,465,849.27 $1,382,054.95 $1,669,347.17 $1,544,940.51 $2,250,675.00 $587,515.17 $4,065,192.00 EXPENSE TOTALS $1,465,849.27 $1,382,054.95 $1,669,347.17 $1,544,940.51 $2,250,675.00 $587,515.17 $4,065,192.00 Fund 555 - KFRC Totals REVENUE TOTALS $988,239.74 $946,699.20 $1,011,419.89 $934,098.02 $2,225,975.00 $677,782.92 $4,065,192.00 EXPENSE TOTALS $1,465,849.27 $1,382,054.95 $1,669,347.17 $1,544,940.51 $2,250,675.00 $587,515.17 $4,065,192.00 Fund 555 - KFRC Totals ($477,609.53) ($435,355.75) ($657,927.28) ($610,842.49) ($24,700.00) $90,267.75 $0.00 Run by Dora Cross on 03/31/2021 16:26:30 PM Page 81 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Other Financing Sources 556-000 389.100 Use of Fund Balance Other Financing Sources Totals Department 000 - Fund Revenues Totals REVENUE TOTALS Run by Dora Cross on 03/31/2021 16:26:30 PM .00 .00 .00 .00 27,483.00 .00 5,150.00 $0.00 $0.00 $0.00 $0.00 $27,483.00 $0.00 $5,150.00 $0.00 $0.00 $0.00 $49,842.93 $57,483.00 $53,538.83 $79,634.00 $0.00 $0.00 $0.00 $49,842.93 $57,483.00 $53,538.83 $79,634.00 Page 82 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 556 - Research Court Apartments REVENUE Department 000 - Fund Revenues State Shared Revenues 556-000 335.190 PERS on Behalf Payment .00 .00 .00 .00 .00 .00 684.00 State Shared Revenues Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $684.00 Interest Earnings 556-000 361.100 Interest Earnings .00 .00 .00 256.96 .00 267.40 .00 556-000 361.300 Change in Fair Market Value .00 .00 .00 25.91 .00 (212.07) .00 Interest Earnings Totals $0.00 $0.00 $0.00 $282.87 $0.00 $55.33 $0.00 Rents & Royalties 556-000 363.321 Apartment Rent .00 .00 .00 49,560.06 30,000.00 53,283.50 73,800.00 Rents & Royalties Totals $0.00 $0.00 $0.00 $49,560.06 $30,000.00 $53,283.50 $73,800.00 Miscellaneous - Classified 556-000 380.170 Other .00 .00 .00 .00 .00 200.00 .00 Miscellaneous - Classified Totals $0.00 $0.00 $0.00 $0.00 $0.00 $200.00 $0.00 Other Financing Sources 556-000 389.100 Use of Fund Balance Other Financing Sources Totals Department 000 - Fund Revenues Totals REVENUE TOTALS Run by Dora Cross on 03/31/2021 16:26:30 PM .00 .00 .00 .00 27,483.00 .00 5,150.00 $0.00 $0.00 $0.00 $0.00 $27,483.00 $0.00 $5,150.00 $0.00 $0.00 $0.00 $49,842.93 $57,483.00 $53,538.83 $79,634.00 $0.00 $0.00 $0.00 $49,842.93 $57,483.00 $53,538.83 $79,634.00 Page 82 of 86 N O N N 000 0 s= Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Plumbing 556-759 483.110 Water 556-759 483.120 Supplies Run by Dora Cross on 03/31/202116:26:30 PM .00 .00 .00 9,937.59 6,500.00 4,526.81 10,000.00 .00 .00 .00 919.79 500.00 28.42 500.00 Page 83 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 556 - Research Court Apartments EXPENSE Department 759 - Apartments Personnel Services 556-759 410.110 Salaries .00 .00 .00 5,981.46 4,165.00 4,908.20 7,560.00 556-759 410.120 Temporary Help .00 .00 .00 108.62 .00 211.58 870.00 556-759 410.130 Overtime .00 .00 .00 189.86 .00 237.95 .00 Personnel Services Totals $0.00 $0.00 $0.00 $6,279.94 $4,165.00 $5,357.73 $8,430.00 Employee Benefits 556-759 420.110 Unemployment Taxes .00 .00 .00 .62 .00 .54 1.00 556-759 420.120 FICA Taxes .00 .00 .00 457.84 319.00 397.16 645.00 556-759 420.130 Group Insurance .00 .00 .00 1,837.76 1,274.00 1,577.23 3,330.00 556-759 420.140 Retirement .00 .00 .00 1,346.94 1,192.00 1,125.97 2,538.00 556-759 420.150 Workers Compensation .00 .00 .00 493.80 233.00 292.39 390.00 Employee Benefits Totals $0.00 $0.00 $0.00 $4,136.96 $3,018.00 $3,393.29 $6,904.00 Support Goods & Services 556-759 450.224 Insurance Coverage Discounts .00 .00 .00 (742.00) .00 .00 .00 556-759 450.340 Telephone .00 .00 .00 1,136.48 .00 1,033.33 .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $394.48 $0.00 $1,033.33 $0.00 Depreciation 556-759 472.030 Depr- Site Improvement .00 .00 .00 34,066.60 .00 .00 .00 Depreciation Totals $0.00 $0.00 $0.00 $34,066.60 $0.00 $0.00 $0.00 Cleaning /Janitor/ Etc 556-759 480.130 Contracted Services .00 .00 .00 4,037.04 5,000.00 5,456.36 5,000.00 Cleaning/Janitor/Etc Totals $0.00 $0.00 $0.00 $4,037.04 $5,000.00 $5,456.36 $5,000.00 Heating 556-759 481.120 Fuel .00 .00 .00 4,688.61 10,000.00 3,704.67 10,000.00 556-759 481.130 System Maint & Repair .00 .00 .00 344.64 1,500.00 .00 1,500.00 Heating Totals $0.00 $0.00 $0.00 $5,033.25 $11,500.00 $3,704.67 $11,500.00 Electrical 556-759 482.110 Electrical - Light & Power .00 .00 .00 4,643.14 4,500.00 3,868.78 5,000.00 556-759 482.120 Replacement Parts .00 .00 .00 91.42 500.00 .00 500.00 556-759 482.140 System Maint & Repair .00 .00 .00 .00 5,000.00 .00 5,000.00 Electrical Totals $0.00 $0.00 $0.00 $4,734.56 $10,000.00 $3,868.78 $10,500.00 Plumbing 556-759 483.110 Water 556-759 483.120 Supplies Run by Dora Cross on 03/31/202116:26:30 PM .00 .00 .00 9,937.59 6,500.00 4,526.81 10,000.00 .00 .00 .00 919.79 500.00 28.42 500.00 Page 83 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:30 PM Page 84 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 556 - Research Court Apartments EXPENSE Department 759 - Apartments Plumbing 556-759 483.130 System Maint & Repair .00 .00 .00 231.84 5,000.00 .00 5,000.00 Plumbing Totals $0.00 $0.00 $0.00 $11,089.22 $12,000.00 $4,555.23 $15,500.00 Miscellaneous 556-759 486.140 Lawn / Landscape Maint .00 .00 .00 .00 5,000.00 .00 5,000.00 556-759 486.150 Other .00 .00 .00 1,822.74 .00 1,348.86 .00 556-759 486.220 Insurance & Bonding .00 .00 .00 2,923.76 1,800.00 2,250.47 1,800.00 556-759 486.390 Refuse Collection .00 .00 .00 .00 5,000.00 .00 5,000.00 556-759 486.430 Maint & Repairs .00 .00 .00 58.00 .00 76.30 10,000.00 Miscellaneous Totals $0.00 $0.00 $0.00 $4,804.50 $11,800.00 $3,675.63 $21,800.00 Building Repairs 556-759 487.430 Building Maint & Repairs 00 .00 .00 249.21 .00 .00 .00 Building Repairs Totals $0.00 $0.00 $0.00 $249.21 $0.00 $0.00 $0.00 Department 759 - Apartments Totals $0.00 $0.00 $0.00 $74,825.76 $57,483.00 $31,045.02 $79,634.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $74,825.76 $57,483.00 $31,045.02 $79,634.00 Fund 556 -Research Court Apartments Totals REVENUE TOTALS $0.00 $0.00 $0.00 $49,842.93 $57,483.00 $53,538.83 $79,634.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $74,825.76 $57,483.00 $31,045.02 $79,634.00 Fund 556 -Research Court Apartments Totals $0.00 $0.00 $0.00 ($24,982.83) $0.00 $22,493.81 $0.00 Run by Dora Cross on 03/31/2021 16:26:30 PM Page 84 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Run by Dora Cross on 03/31/2021 16:26:30 PM Page 85 of 86 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 560 - 911 Service REVENUE Department 000 - Fund Revenues Miscellaneous - Classified 560-000 380.215 Customer Charges 28,408.94 255,616.76 300,078.01 295,447.17 300,000.00 186,559.15 295,000.00 Miscellaneous- Classified Totals $28,408.94 $255,616.76 $300,078.01 $295,447.17 $300,000.00 $186,559.15 $295,000.00 Department 000 - Fund Revenues Totals $28,408.94 $255,616.76 $300,078.01 $295,447.17 $300,000.00 $186,559.15 $295,000.00 REVENUE TOTALS $28,408.94 $255,616.76 $300,078.01 $295,447.17 $300,000.00 $186,559.15 $295,000.00 Run by Dora Cross on 03/31/2021 16:26:30 PM Page 85 of 86 N O N N 000 0 Q J"aDrAJ" ISLA D BOMO U&S Budget Worksheet Report Budget Year 2022 Contracted Services 560-760 444.115 Telephone Services 26,855.91 253,983.42 298,264.81 293,657.61 298,200.00 110,565.15 293,200.00 2017 Actual 2018 Actual 2019 Actual 2020 Actual 2021 Amended 2021 Actual 2022 Manager's G/L Account Account Description Amount Amount Amount Amount Budget Amount Budget - L2 Fund 560 - 911 Service $28,408.94 560-760 450.220 Insurance & Bonding 53.03 .00 .00 .00 EXPENSE .00 .00 560-760 450.222 General Liablity Insurance Coverage .00 181.34 400.44 Department 760 - NIRF or 911 Service 400.00 440.52 300.00 560-760 450.224 Insurance Coverage Discounts .00 (48.00) Personnel Services (104.00) (100.00) (113.00) .00 $45,420,579.00 Support Goods & Services Totals $53.03 560-760 410.140 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 560-760 444.115 Telephone Services 26,855.91 253,983.42 298,264.81 293,657.61 298,200.00 110,565.15 293,200.00 Fund 560 - 911 Service Totals Contracted Services Totals $26,855.91 $253,983.42 $298,264.81 $293,657.61 $298,200.00 $110,565.15 $293,200.00 Support Goods & Services $300,078.01 $295,447.17 $300,000.00 $186,559.15 $295,000.00 EXPENSE TOTALS $28,408.94 560-760 450.220 Insurance & Bonding 53.03 .00 .00 .00 .00 .00 .00 560-760 450.222 General Liablity Insurance Coverage .00 181.34 400.44 411.14 400.00 440.52 300.00 560-760 450.224 Insurance Coverage Discounts .00 (48.00) (104.82) (104.00) (100.00) (113.00) .00 $45,420,579.00 Support Goods & Services Totals $53.03 $133.34 $295.62 $307.14 $300.00 $327.52 $300.00 Department 760 - NIRF or 911 Service Totals $28,408.94 $255,616.76 $300,060.43 $295,464.75 $300,000.00 $112,392.67 $295,000.00 $4,009,326.36 EXPENSE TOTALS $28,408.94 $255,616.76 $300,060.43 $295,464.75 $300,000.00 $112,392.67 $295,000.00 Fund 560 - 911 Service Totals REVENUE TOTALS $28,408.94 $255,616.76 $300,078.01 $295,447.17 $300,000.00 $186,559.15 $295,000.00 EXPENSE TOTALS $28,408.94 $255,616.76 $300,060.43 $295,464.75 $300,000.00 $112,392.67 $295,000.00 Fund 560 - 911 Service Totals $0.00 $0.00 $17.58 ($17.58) $0.00 $74,166.48 $0.00 Net Grand Totals REVENUE GRAND TOTALS $39,245,495.45 $33,540,663.40 $38,767,947.49 $35,457,145.06 $45,420,579.00 $35,860,640.66 $40,495,689.00 EXPENSE GRAND TOTALS $44,476,110.54 $33,102,997.89 $33,758,244.63 $33,860,175.79 $45,502,978.00 $31,851,314.30 $40,495,689.00 Net Grand Totals ($5,230,615.09) $437,665.51 $5,009,702.86 $1,596,969.27 ($82,399.00) $4,009,326.36 $0.00 Run by Dora Cross on 03/31/2021 16:26:30 PM Page 86 of 86 1448526 1T budget 2022 Estimated Revenues Federal 1.140 $ 1,651,791.00 State 1.038 $ 1,503,500.00 Local - RealProp Tax 10.750 $ 15,571,654.50 Local - Personal Prop Tax 1.190 $ 1,724,229.00 Local - Other 2.168 $ 3,140,920.00 Estimated Total Revenues 16.287 $ 23,592,094.50 Estimated Expenses GF100100 GF100105 GF100110 GF100115 GF100120 GF100125 GF100130 GF100135 GF100140 GF100142 GF100160 GF100165 GF100172 GF100175 GF100186 GF100190 GF100191 GF100192100 GF100192120 GF100195 GF201 GF201201 GF210 GF210229 GF210231 GF220 Legislative Borough Management Borough Clerk Borough Attorney Finance Department Information Technology Assessing Department Engineering / Facilities Community Development Building Official Economic Development General Administration Parks & Recreation Emergency Preparedness Animal Control Education/Culture/Recreation support Kodiak College & Libraries Non Profit: Health Non Profit: Education Transfers out (Fund Balance) Education Support Revenues Education Support Expenses Land Sales Revenues Land Sales Expenses Land Sales Resource Management Buildings & Gounds Revenues Mill eqiv -0.097 $ -0.366 $ -0.345 $ -0.076 $ -0.556 $ -0.663 $ -0.449 $ -0.298 $ -0.407 $ -0.110 $ -0.014 $ -0.221 $ -0.022 $ -0.028 $ -0.084 $ -0.014 $ -0.207 $ -0.093 $ -0.024 $ 0.232 $ -7.292 $ 0.043 $ 0.000 $ -0.043 $ 1.258 $ (140,000.00) (530,000.00) (500,000.00) (109, 500.00 ) (805,692.00) (960,000.00) (650,000.00) (431,044.00) (590,000.00) (160,000.00) (20,000.00) (320,000.00) (32,000.00) (40,000.00) (121,000.00) (20,589.00) (300,000.00) (135,000.00) (35,000.00) 335,690.00 (10,562,780.00) 61,680.00 (61,680.00) 1,822,282.00 GF220232 Buildings & Ground Expenses BB -0.717 $ (1,038,732.00) GF220233 Buildings & Ground Expenses MH -0.030 $ (43,850.00) GF220234 Buildings & Ground Expenses SB 0.000 $ GF220234215 Buildings & Ground Expenses LB -0.098 $ (142,000.00) GF220234220 Buildings & Ground Expenses PL 0.000 $ GF220234225 Buildings & Ground Expenses Kar -0.195 $ (282,400.00) GF220235 Buildings & Ground Expenses MR -0.124 $ (180,200.00) GF220237 Buildings & Ground Expenses Chin -0.069 $ (100,000.00) GF220238 Buildings & Ground Expenses VB -0.024 $ (35,100.00) GF234 LEPC Revenue 0.002 $ 3,000.00 GF234242 LEPC Expense -0.002 $ (3,000.00) GF240 Womens Bay Road Revenues 0.164 $ 237,600.00 GF240222 Womens Bay Road Expenses -0.164 $ (237,600.00) GF242 Service Dist #1 Revenues 0.296 $ 428,500.00 GF242224 Service Dist #1 Expenses -0.296 $ (428,500.00) GF243 Service area #2 Revenues 0.000 $ GF243225 Service area #2 Expenses 0.000 $ - GF244 Monashka Road District Revenues 0.034 $ 49,805.00 GF244226 Monashka Road District Expenses -0.034 $ (49,805.00) GF246 Bay View Road Revenues 0.010 $ 13,979.00 GF246228 Bay View Road Expenses -0.010 $ (13,979.00) GF250 Fire Protection #1 Revenues 0.511 $ 739,633.00 GF250212 Fire Protection #1 Expenses -0.511 $ (739,633.00) GF252 Womens Bay Fire Revenues 0.217 $ 314,200.00 GF252214 Womens Bay Fire Expenses -0.217 $ (314,200.00) GF254 Airport Fire Dist Revenues 0.013 $ 18,429.00 GF254216 Airport Fire District Expenses -0.013 $ (18,429.00) GF260 Woodland Lights Revenues 0.004 $ 5,540.00 GF260230 Woodland Lights Expenses -0.004 $ (5,540.00) GF261 Trinity Lights Revenues 0.001 $ 1,897.00 GF261261 Trinity Lights Expenses -0.001 $ (1,897.00) GF262 Mission Tide Revenues 0.001 $ 2,129.00 GF262268 Mission Tide Expenses -0.001 $ (2,129.00) GF276 Facilities Fund Revenues 0.232 $ 335,690.00 GF276286 Facilities Fund Expenses -0.232 $ (335,690.00) GF277 Tourism Revenues 0.052 $ 75,200.00 GF277287 Tourism Expenses -0.052 $ (75,200.00) GF278 Commercial Pass Revenues 0.052 $ 75,200.00 GF278288 Commercial Pass Expenses -0.052 $ (75,200.00) -11.133 $ (16,126,915.00) Estimated Revenues Federal 1.140 $ 1,651,791.00 State 1.038 $ 1,503,500.00 Local - RealProp Tax 10.750 $ 15,571,654.50 Local - Personal Prop Tax 1.190 $ 1,724,229.00 Local - Other 2.168 $ 3,140,920.00 Estimated Total Revenues 16.287 $ 23,592,094.50 -11.133 $ (16,126,915.00) Revenues Over / (Under) 5.154 $ 7,465,179.50 Debt Service FY21 KIB Pricipal, Int and Service Cost -5.561 $ (8,054,807.00) Less: SOA Debt Service Reimbursements 1.885 $ 2,730,063.00 -3.67597 $ (5,324,744.00) Over/Under 1.477665 $ 2,140,435.50 N O O 0 W Managers Budget 2022 0.922 $ 1,335,000.00 1.139 $ 1,650,451.00 10.004 $ 14,490,604.00 15571654.5 1.190 $ 1,724,229.00 1.395 $ 2,020,500.00 14.650 $ 21,220,784.00 -0.108 $ (156,661.00) -0.372 $ (539,399.00) -0.349 $ (505,344.00) -0.076 $ (109,500.00) -0.556 $ (805,692.00) -0.789 $ (1,143,017.00) -0.547 $ (792,281.00) -0.298 $ (431,034.00) -0.537 $ (778,123.00) -0.111 $ (160,491.00) -0.009 $ (13,570.00) -0.230 $ (332,512.00) -0.056 $ (81,813.00) -0.034 $ (48,605.00) -0.084 $ (121,000.00) -0.014 $ (20,589.00) 0.000 $ - 0.000 $ - 0.000 $ - 0.000 $ - 0.000 -7.656 $ (11,090,089.00) 0.043 $ 61,680.00 0.000 $ - -0.043 $ (61,680.00) 1.258 $ 1,822,282.00 v cQ co N w N O W cn -0.717 $ (1,038,732.00) -0.030 $ (43,850.00) 0.000 $ - -0.098 $ (142,000.00) 0.000 $ - -0.195 $ (282,400.00) -0.124 $ (180,200.00) -0.069 $ (100,000.00) -0.024 $ (35,100.00) 0.002 $ 3,000.00 -0.002 $ (3,000.00) 0.164 $ 237,600.00 -0.164 $ (237,600.00) 0.296 $ 428,500.00 -0.296 $ (428,500.00) 0.000 $ - 0.000 $ - 0.034 $ 49,805.00 -0.034 $ (49,805.00) 0.010 $ 13,979.00 -0.010 $ (13,979.00) 0.511 $ 739,633.00 -0.511 $ (739,633.00) 0.217 $ 314,200.00 -0.217 $ (314,200.00) 0.013 $ 18,429.00 -0.013 $ (18,429.00) 0.004 $ 5,540.00 -0.004 $ (5,540.00) 0.001 $ 1,897.00 -0.001 $ (1,897.00) 0.001 $ 2,129.00 -0.001 $ (2,129.00) 0.232 $ 335,690.00 -0.232 $ (335,690.00) 0.052 $ 75,200.00 -0.052 $ (75,200.00) 0.052 $ 75,200.00 N CD 00 W O W -0.052 $ (75,200.00) -11.826 $ (17,129,720.00) 0.922 $ 1,335,000.00 1.139 $ 1,650,451.00 10.004 $ 14,490,604.00 1.190 $ 1,724,229.00 1.395 $ 2,020,500.00 14.650 $ 21,220,784.00 11.82562 $ (17,129,720.00) 2.824294 $ 4,091,064.00 -5.561 $ (8,054,807.00) 1.885 $ 2,730,063.00 -3.67597 $ (5,324,744.00) -0.85168 $ (1,233,680.00) 1448526 Estimated Revenues Federal State Local RealProp Tax Local Personal Prop Tax Local- Other Estimated Expenses GF100100 GF100105 GF100110 GF100115 GF100120 GF100125 GF100130 GF100135 GF100140 GF100142 GF100160 GF100165 GF100172 GF100175 GF100186 GF100190 GF100191 GF100192100 GF100192120 GF100195 GF201 GF201201 GF210 GF210229 GF210231 GF220 GF220232 GF220233 GF220234 GF220234215 GF220234220 GF220234225 GF220235 GF220237 FY2022 Borough Budget AGENDA ITEM #2.a. Estimated Total Revenues Legislative Borough Management Borough Clerk Borough Attorney Finance Department Information Technology Assessing Department Engineering / Facilities Community Development Building Official Economic Development General Administration Parks & Recreation Emergency Preparedness Animal Control Education/Culture/Recreation support Kodiak College & Libraries Non Profit: Health Non Profit: Education Transfers out (Fund Balance) Education Support Revenues Education Support Expenses Land Sales Revenues Land Sales Expenses Land Sales Resource Management Buildings & Grounds Revenues Buildings & Ground Expenses BB Buildings & Ground Expenses MH Buildings & Ground Expenses SB Buildings & Ground Expenses LB Buildings & Ground Expenses PL Buildings & Ground Expenses Kar Buildings & Ground Expenses MR Buildings & Ground Expenses Chin Page 284 of 357 GF220238 GF234 GF234242 GF240 GF240222 GF242 GF242224 GF243 GF243225 GF244 GF244226 GF246 GF246228 GF250 GF250212 GF252 GF252214 GF254 GF254216 GF260 GF260230 GF261 GF261261 GF262 GF262268 GF276 GF276286 GF277 GF277287 GF278 GF278288 Estimated Revenues Federal State Local RealProp Tax Local Personal Prop Tax Local- Other Revenues Debt Service AGENDA ITEM #2.a. Buildings & Ground Expenses VB LEPC Revenue LEPC Expense Women's Bay Road Revenues Women's Bay Road Expenses Service Dist. #1 Revenues Service Dist. #1 Expenses Service area #2 Revenues Service area #2 Expenses Monashka Road District Revenues Monashka Road District Expenses Bay View Road Revenues Bay View Road Expenses Fire Protection #1 Revenues Fire Protection #1 Expenses Women's Bay Fire Revenues Women's Bay Fire Expenses Airport Fire Dist. Revenues Airport Fire District Expenses Woodland Lights Revenues Woodland Lights Expenses Trinity Lights Revenues Trinity Lights Expenses Mission Tide Revenues Mission Tide Expenses Facilities Fund Revenues Facilities Fund Expenses Tourism Revenues Tourism Expenses Commercial Pass Revenues Commercial Pass Expenses Estimated Total Revenues Over/(Under) FY21 KIB Principal, Int and Service Cost Less: SOA Debt Service Reimbursements FY2022 Borough Budget Page 285 of 357 Over/Under Option #2 R&R Contingencies Mill rate for FY22 FY2022 Borough Budget AGENDA ITEM #2.a. Page 286 of 357 AGENDA ITEM #2.a. Page 287 of 357 FY2022 Borough Budget JT budget 2022 Managers Budget 2022 1.140 $ 1,651,791.00 0.922 $ 1,335,000.00 1.038 $ 1,503,500.00 1.139 $ 1,650,451.00 10.653 $ 15,431,219.00 10.004 $ 14,490,604.00 1.190 $ 1,724,229.00 1.190 $ 1,724,229.00 2.168 $ 3,140,920.00 1.395 $ 2,020,500.00 16.190 $ 23,451,659.00 14.650 $ 21,220,784.00 Mill eqiv -0.097 $ (140,000.00) -0.108 $ (156,661.00) -0.366 $ (530,000.00) -0.372 $ (539,399.00) -0.345 $ (500,000.00) -0.349 $ (505,344.00) -0.076 $ (109,500.00) -0.076 $ (109,500.00) -0.556 $ (805,692.00) -0.556 $ (805,692.00) -0.663 $ (960,000.00) -0.789 $ (1,143,017.00) -0.449 $ (650,000.00) -0.547 $ (792,281.00) -0.298 $ (431,044.00) -0.298 $ (431,034.00) -0.407 $ (590,000.00) -0.537 $ (778,123.00) -0.110 $ (160,000.00) -0.111 $ (160,491.00) -0.014 $ (20,000.00) -0.009 $ (13,570.00) -0.221 $ (320,000.00) -0.230 $ (332,512.00) -0.022 $ (32,000.00) -0.056 $ (81,813.00) -0.028 $ (40,000.00) -0.034 $ (48,605.00) -0.084 $ (121,000.00) -0.084 $ (121,000.00) -0.014 $ (20,589.00) -0.014 $ (20,589.00) -0.207 $ (300,000.00) 0.000 $ - -0.093 $ (135,000.00) 0.000 $ - -0.024 $ (35,000.00) 0.000 $ - 0.232 $ 335,690.00 0.000 $ - 0.000 -7.292 $ (10,562,780.00) -7.656 $ (11,090,089.00) 0.043 $ 61,680.00 0.043 $ 61,680.00 0.000 $ - 0.000 $ - -0.043 $ (61,680.00) -0.043 $ (61,680.00) 1.258 $ 1,822,282.00 1.258 $ 1,822,282.00 -0.717 $ (1,038,732.00) -0.717 $ (1,038,732.00) -0.030 $ (43,850.00) -0.030 $ (43,850.00) 0.000 $ - 0.000 $ - -0.098 $ (142,000.00) -0.098 $ (142,000.00) 0.000 $ - 0.000 $ - -0.195 $ (282,400.00) -0.195 $ (282,400.00) -0.124 $ (180,200.00) -0.124 $ (180,200.00) -0.069 $ (100,000.00) -0.069 $ (100,000.00) Page 287 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. -0.024 $ (35,100.00) -0.024 $ (35,100.00) 0.002 $ 3,000.00 0.002 $ 3,000.00 -0.002 $ (3,000.00) -0.002 $ (3,000.00) 0.164 $ 237,600.00 0.164 $ 237,600.00 -0.164 $ (237,600.00) -0.164 $ (237,600.00) 0.296 $ 428,500.00 0.296 $ 428,500.00 -0.296 $ (428,500.00) -0.296 $ (428,500.00) 0.000 $ - 0.000 $ - 0.000 $ - 0.000 $ - 0.034 $ 49,805.00 0.034 $ 49,805.00 -0.034 $ (49,805.00) -0.034 $ (49,805.00) 0.010 $ 13,979.00 0.010 $ 13,979.00 -0.010 $ (13,979.00) -0.010 $ (13,979.00) 0.511 $ 739,633.00 0.511 $ 739,633.00 -0.511 $ (739,633.00) -0.511 $ (739,633.00) 0.217 $ 314,200.00 0.217 $ 314,200.00 -0.217 $ (314,200.00) -0.217 $ (314,200.00) 0.013 $ 18,429.00 0.013 $ 18,429.00 -0.013 $ (18,429.00) -0.013 $ (18,429.00) 0.004 $ 5,540.00 0.004 $ 5,540.00 -0.004 $ (5,540.00) -0.004 $ (5,540.00) 0.001 $ 1,897.00 0.001 $ 1,897.00 -0.001 $ (1,897.00) -0.001 $ (1,897.00) 0.001 $ 2,129.00 0.001 $ 2,129.00 -0.001 $ (2,129.00) -0.001 $ (2,129.00) 0.232 $ 335,690.00 0.232 $ 335,690.00 -0.232 $ (335,690.00) -0.232 $ (335,690.00) 0.052 $ 75,200.00 0.052 $ 75,200.00 -0.052 $ (75,200.00) -0.052 $ (75,200.00) 0.052 $ 75,200.00 0.052 $ 75,200.00 -0.052 $ (75,200.00) -0.052 $ (75,200.00) -11.133 $ (16,126,915.00) -11.826 $ (17,129,720.00) 1.140 $ 1,651,791.00 0.922 $ 1,335,000.00 1.038 $ 1,503,500.00 1.139 $ 1,650,451.00 10.653 $ 15,431,219.00 10.004 $ 14,490,604.00 1.190 $ 1,724,229.00 1.190 $ 1,724,229.00 2.168 $ 3,140,920.00 1.395 $ 2,020,500.00 16.190 $ 23,451,659.00 14.650 $ 21,220,784.00 -11.133 $ (16,126,915.00) 11.82562 $ (17,129,720.00) 5.057 $ 7,324,744.00 2.824294 $ 4,091,064.00 -5.561 $ (8,054,807.00) -5.561 $ (8,054,807.00) 1.885 $ 2,730,063.00 1.885 $ 2,730,063.00 -3.67597 $ (5,324,744.00) -3.67597 $ (5,324,744.00) Page 288 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. 1.380714 $ 2,000,000.00 -0.85168 $ (1,233,680.00) -0.690 $ (1,000,000.00) -0.690 $ (1,000,000.00) 0.000 $ - 10.653 10.855 Page 289 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. 15571654.5 $ 15,571,654.50 Page 290 of 357 FY2022 Borough Budget 1448526 Estimated Revenues Federal State Local RealProp Tax Local Personal Prop Tax Local- Other Estimated Expenses GF100100 GF100105 GF100110 GF100115 GF100120 GF100125 GF100130 GF100135 GF100140 GF100142 GF100160 GF100165 GF100172 GF100175 GF100186 GF100190 GF100191 GF100192100 GF100192120 GF100195 GF201 GF201201 GF210 GF210229 GF210231 GF220 GF220232 GF220233 GF220234 GF220234215 GF220234220 GF220234225 GF220235 GF220237 FY2022 Borough Budget AGENDA ITEM #2.a. Estimated Total Revenues Legislative Borough Management Borough Clerk Borough Attorney Finance Department Information Technology Assessing Department Engineering / Facilities Community Development Building Official Economic Development General Administration Parks & Recreation Emergency Preparedness Animal Control Education/Culture/Recreation support Kodiak College & Libraries Non Profit: Health Non Profit: Education Transfers out (Fund Balance) Education Support Revenues Education Support Expenses Land Sales Revenues Land Sales Expenses Land Sales Resource Management Buildings & Grounds Revenues Buildings & Ground Expenses BB Buildings & Ground Expenses MH Buildings & Ground Expenses SB Buildings & Ground Expenses LB Buildings & Ground Expenses PL Buildings & Ground Expenses Kar Buildings & Ground Expenses MR Buildings & Ground Expenses Chin Page 291 of 357 GF220238 GF234 GF234242 GF240 GF240222 GF242 GF242224 GF243 GF243225 GF244 GF244226 GF246 GF246228 GF250 GF250212 GF252 GF252214 GF254 GF254216 GF260 GF260230 GF261 GF261261 GF262 GF262268 GF276 GF276286 GF277 GF277287 GF278 GF278288 Estimated Revenues Federal State Local RealProp Tax Local Personal Prop Tax Local- Other Revenues Debt Service AGENDA ITEM #2.a. Buildings & Ground Expenses VB LEPC Revenue LEPC Expense Women's Bay Road Revenues Women's Bay Road Expenses Service Dist. #1 Revenues Service Dist. #1 Expenses Service area #2 Revenues Service area #2 Expenses Monashka Road District Revenues Monashka Road District Expenses Bay View Road Revenues Bay View Road Expenses Fire Protection #1 Revenues Fire Protection #1 Expenses Women's Bay Fire Revenues Women's Bay Fire Expenses Airport Fire Dist. Revenues Airport Fire District Expenses Woodland Lights Revenues Woodland Lights Expenses Trinity Lights Revenues Trinity Lights Expenses Mission Tide Revenues Mission Tide Expenses Facilities Fund Revenues Facilities Fund Expenses Tourism Revenues Tourism Expenses Commercial Pass Revenues Commercial Pass Expenses Estimated Total Revenues Over/(Under) FY21 KIB Principal, Int and Service Cost Less: SOA Debt Service Reimbursements FY2022 Borough Budget Page 292 of 357 Over/Under Option #3 R&R Contingencies Mill rate for FY22 FY2022 Borough Budget AGENDA ITEM #2.a. Page 293 of 357 AGENDA ITEM #2.a. Page 294 of 357 FY2022 Borough Budget JT budget 2022 Managers Budget 2022 1.140 $ 1,651,791.00 0.922 $ 1,335,000.00 1.038 $ 1,503,500.00 1.139 $ 1,650,451.00 10.750 $ 15,571,654.50 10.004 $ 14,490,604.00 1.190 $ 1,724,229.00 1.190 $ 1,724,229.00 2.168 $ 3,140,920.00 1.395 $ 2,020,500.00 16.287 $ 23,592,094.50 14.650 $ 21,220,784.00 Mill eqiv -0.097 $ (140,000.00) -0.108 $ (156,661.00) -0.366 $ (530,000.00) -0.372 $ (539,399.00) -0.345 $ (500,000.00) -0.349 $ (505,344.00) -0.076 $ (109,500.00) -0.076 $ (109,500.00) -0.556 $ (805,692.00) -0.556 $ (805,692.00) -0.663 $ (960,000.00) -0.789 $ (1,143,017.00) -0.449 $ (650,000.00) -0.547 $ (792,281.00) -0.298 $ (431,044.00) -0.298 $ (431,034.00) -0.407 $ (590,000.00) -0.537 $ (778,123.00) -0.110 $ (160,000.00) -0.111 $ (160,491.00) -0.014 $ (20,000.00) -0.009 $ (13,570.00) -0.221 $ (320,000.00) -0.230 $ (332,512.00) -0.022 $ (32,000.00) -0.056 $ (81,813.00) -0.028 $ (40,000.00) -0.034 $ (48,605.00) -0.084 $ (121,000.00) -0.084 $ (121,000.00) -0.014 $ (20,589.00) -0.014 $ (20,589.00) -0.207 $ (300,000.00) 0.000 $ - -0.093 $ (135,000.00) 0.000 $ - -0.024 $ (35,000.00) 0.000 $ - 0.232 $ 335,690.00 0.000 $ - 0.000 -7.292 $ (10,562,780.00) -7.656 $ (11,090,089.00) 0.043 $ 61,680.00 0.043 $ 61,680.00 0.000 $ - 0.000 $ - -0.043 $ (61,680.00) -0.043 $ (61,680.00) 1.258 $ 1,822,282.00 1.258 $ 1,822,282.00 -0.717 $ (1,038,732.00) -0.717 $ (1,038,732.00) -0.030 $ (43,850.00) -0.030 $ (43,850.00) 0.000 $ - 0.000 $ - -0.098 $ (142,000.00) -0.098 $ (142,000.00) 0.000 $ - 0.000 $ - -0.195 $ (282,400.00) -0.195 $ (282,400.00) -0.124 $ (180,200.00) -0.124 $ (180,200.00) -0.069 $ (100,000.00) -0.069 $ (100,000.00) Page 294 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. -0.024 $ (35,100.00) -0.024 $ (35,100.00) 0.002 $ 3,000.00 0.002 $ 3,000.00 -0.002 $ (3,000.00) -0.002 $ (3,000.00) 0.164 $ 237,600.00 0.164 $ 237,600.00 -0.164 $ (237,600.00) -0.164 $ (237,600.00) 0.296 $ 428,500.00 0.296 $ 428,500.00 -0.296 $ (428,500.00) -0.296 $ (428,500.00) 0.000 $ - 0.000 $ - 0.000 $ - 0.000 $ - 0.034 $ 49,805.00 0.034 $ 49,805.00 -0.034 $ (49,805.00) -0.034 $ (49,805.00) 0.010 $ 13,979.00 0.010 $ 13,979.00 -0.010 $ (13,979.00) -0.010 $ (13,979.00) 0.511 $ 739,633.00 0.511 $ 739,633.00 -0.511 $ (739,633.00) -0.511 $ (739,633.00) 0.217 $ 314,200.00 0.217 $ 314,200.00 -0.217 $ (314,200.00) -0.217 $ (314,200.00) 0.013 $ 18,429.00 0.013 $ 18,429.00 -0.013 $ (18,429.00) -0.013 $ (18,429.00) 0.004 $ 5,540.00 0.004 $ 5,540.00 -0.004 $ (5,540.00) -0.004 $ (5,540.00) 0.001 $ 1,897.00 0.001 $ 1,897.00 -0.001 $ (1,897.00) -0.001 $ (1,897.00) 0.001 $ 2,129.00 0.001 $ 2,129.00 -0.001 $ (2,129.00) -0.001 $ (2,129.00) 0.232 $ 335,690.00 0.232 $ 335,690.00 -0.232 $ (335,690.00) -0.232 $ (335,690.00) 0.052 $ 75,200.00 0.052 $ 75,200.00 -0.052 $ (75,200.00) -0.052 $ (75,200.00) 0.052 $ 75,200.00 0.052 $ 75,200.00 -0.052 $ (75,200.00) -0.052 $ (75,200.00) -11.133 $ (16,126,915.00) -11.826 $ (17,129,720.00) 1.140 $ 1,651,791.00 0.922 $ 1,335,000.00 1.038 $ 1,503,500.00 1.139 $ 1,650,451.00 10.750 $ 15,571,654.50 10.004 $ 14,490,604.00 1.190 $ 1,724,229.00 1.190 $ 1,724,229.00 2.168 $ 3,140,920.00 1.395 $ 2,020,500.00 16.287 $ 23,592,094.50 14.650 $ 21,220,784.00 -11.133 $ (16,126,915.00) 11.82562 $ (17,129,720.00) 5.154 $ 7,465,179.50 2.824294 $ 4,091,064.00 -5.561 $ (8,054,807.00) -5.561 $ (8,054,807.00) 1.885 $ 2,730,063.00 1.885 $ 2,730,063.00 -3.67597 $ (5,324,744.00) -3.67597 $ (5,324,744.00) Page 295 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. 1.477665 $ 2,140,435.50 -0.85168 $ (1,233,680.00) -0.787 $ (1,140,435.50) -0.690 $ (1,000,000.00) 0.690 $ - 10.750 10.85537 Page 296 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. 15571654.5 $ 15,571,654.50 Page 297 of 357 FY2022 Borough Budget 1448526 Estimated Revenues Federal State Local RealProp Tax Local Personal Prop Tax Local- Other Estimated Expenses GF100100 GF100105 GF100110 GF100115 GF100120 GF100125 GF100130 GF100135 GF100140 GF100142 GF100160 GF100165 GF100172 GF100175 GF100186 GF100190 GF100191 GF100192100 GF100192120 GF100195 GF201 GF201201 GF210 GF210229 GF210231 GF220 GF220232 GF220233 GF220234 GF220234215 GF220234220 GF220234225 GF220235 GF220237 FY2022 Borough Budget AGENDA ITEM #2.a. Estimated Total Revenues Legislative Borough Management Borough Clerk Borough Attorney Finance Department Information Technology Assessing Department Engineering / Facilities Community Development Building Official Economic Development General Administration Parks & Recreation Emergency Preparedness Animal Control Education/Culture/Recreation support Kodiak College & Libraries Non Profit: Health Non Profit: Education Transfers out (Fund Balance) Education Support Revenues Education Support Expenses Land Sales Revenues Land Sales Expenses Land Sales Resource Management Buildings & Grounds Revenues Buildings & Ground Expenses BB Buildings & Ground Expenses MH Buildings & Ground Expenses SB Buildings & Ground Expenses LB Buildings & Ground Expenses PL Buildings & Ground Expenses Kar Buildings & Ground Expenses MR Buildings & Ground Expenses Chin Page 298 of 357 GF220238 GF234 GF234242 GF240 GF240222 GF242 GF242224 GF243 GF243225 GF244 GF244226 GF246 GF246228 GF250 GF250212 GF252 GF252214 GF254 GF254216 GF260 GF260230 GF261 GF261261 GF262 GF262268 GF276 GF276286 GF277 GF277287 GF278 GF278288 Estimated Revenues Federal State Local RealProp Tax Local Personal Prop Tax Local- Other Revenues Debt Service AGENDA ITEM #2.a. Buildings & Ground Expenses VB LEPC Revenue LEPC Expense Women's Bay Road Revenues Women's Bay Road Expenses Service Dist. #1 Revenues Service Dist. #1 Expenses Service area #2 Revenues Service area #2 Expenses Monashka Road District Revenues Monashka Road District Expenses Bay View Road Revenues Bay View Road Expenses Fire Protection #1 Revenues Fire Protection #1 Expenses Women's Bay Fire Revenues Women's Bay Fire Expenses Airport Fire Dist. Revenues Airport Fire District Expenses Woodland Lights Revenues Woodland Lights Expenses Trinity Lights Revenues Trinity Lights Expenses Mission Tide Revenues Mission Tide Expenses Facilities Fund Revenues Facilities Fund Expenses Tourism Revenues Tourism Expenses Commercial Pass Revenues Commercial Pass Expenses Estimated Total Revenues Over/(Under) FY21 KIB Principal, Int and Service Cost Less: SOA Debt Service Reimbursements FY2022 Borough Budget Page 299 of 357 Over/Under Option #3 From Fund Balance FY2020 Mill rate for FY22 FY2022 Borough Budget AGENDA ITEM #2.a. Page 300 of 357 AGENDA ITEM #2.a. Page 301 of 357 FY2022 Borough Budget JT budget 2022 Managers Budget 2022 1.140 $ 1,651,791.00 0.922 $ 1,335,000.00 1.038 $ 1,503,500.00 1.139 $ 1,650,451.00 10.750 $ 15,571,654.50 10.004 $ 14,490,604.00 1.190 $ 1,724,229.00 1.190 $ 1,724,229.00 2.168 $ 3,140,920.00 1.395 $ 2,020,500.00 16.287 $ 23,592,094.50 14.650 $ 21,220,784.00 Mill eqiv -0.097 $ (140,000.00) -0.108 $ (156,661.00) -0.366 $ (530,000.00) -0.372 $ (539,399.00) -0.345 $ (500,000.00) -0.349 $ (505,344.00) -0.076 $ (109,500.00) -0.076 $ (109,500.00) -0.556 $ (805,692.00) -0.556 $ (805,692.00) -0.663 $ (960,000.00) -0.789 $ (1,143,017.00) -0.449 $ (650,000.00) -0.547 $ (792,281.00) -0.298 $ (431,044.00) -0.298 $ (431,034.00) -0.407 $ (590,000.00) -0.537 $ (778,123.00) -0.110 $ (160,000.00) -0.111 $ (160,491.00) -0.014 $ (20,000.00) -0.009 $ (13,570.00) -0.221 $ (320,000.00) -0.230 $ (332,512.00) -0.022 $ (32,000.00) -0.056 $ (81,813.00) -0.028 $ (40,000.00) -0.034 $ (48,605.00) -0.084 $ (121,000.00) -0.084 $ (121,000.00) -0.014 $ (20,589.00) -0.014 $ (20,589.00) -0.207 $ (300,000.00) 0.000 $ - -0.093 $ (135,000.00) 0.000 $ - -0.024 $ (35,000.00) 0.000 $ - 0.232 $ 335,690.00 0.000 $ - 0.000 -7.292 $ (10,562,780.00) -7.656 $ (11,090,089.00) 0.043 $ 61,680.00 0.043 $ 61,680.00 0.000 $ - 0.000 $ - -0.043 $ (61,680.00) -0.043 $ (61,680.00) 1.258 $ 1,822,282.00 1.258 $ 1,822,282.00 -0.717 $ (1,038,732.00) -0.717 $ (1,038,732.00) -0.030 $ (43,850.00) -0.030 $ (43,850.00) 0.000 $ - 0.000 $ - -0.098 $ (142,000.00) -0.098 $ (142,000.00) 0.000 $ - 0.000 $ - -0.195 $ (282,400.00) -0.195 $ (282,400.00) -0.124 $ (180,200.00) -0.124 $ (180,200.00) -0.069 $ (100,000.00) -0.069 $ (100,000.00) Page 301 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. -0.024 $ (35,100.00) -0.024 $ (35,100.00) 0.002 $ 3,000.00 0.002 $ 3,000.00 -0.002 $ (3,000.00) -0.002 $ (3,000.00) 0.164 $ 237,600.00 0.164 $ 237,600.00 -0.164 $ (237,600.00) -0.164 $ (237,600.00) 0.296 $ 428,500.00 0.296 $ 428,500.00 -0.296 $ (428,500.00) -0.296 $ (428,500.00) 0.000 $ - 0.000 $ - 0.000 $ - 0.000 $ - 0.034 $ 49,805.00 0.034 $ 49,805.00 -0.034 $ (49,805.00) -0.034 $ (49,805.00) 0.010 $ 13,979.00 0.010 $ 13,979.00 -0.010 $ (13,979.00) -0.010 $ (13,979.00) 0.511 $ 739,633.00 0.511 $ 739,633.00 -0.511 $ (739,633.00) -0.511 $ (739,633.00) 0.217 $ 314,200.00 0.217 $ 314,200.00 -0.217 $ (314,200.00) -0.217 $ (314,200.00) 0.013 $ 18,429.00 0.013 $ 18,429.00 -0.013 $ (18,429.00) -0.013 $ (18,429.00) 0.004 $ 5,540.00 0.004 $ 5,540.00 -0.004 $ (5,540.00) -0.004 $ (5,540.00) 0.001 $ 1,897.00 0.001 $ 1,897.00 -0.001 $ (1,897.00) -0.001 $ (1,897.00) 0.001 $ 2,129.00 0.001 $ 2,129.00 -0.001 $ (2,129.00) -0.001 $ (2,129.00) 0.232 $ 335,690.00 0.232 $ 335,690.00 -0.232 $ (335,690.00) -0.232 $ (335,690.00) 0.052 $ 75,200.00 0.052 $ 75,200.00 -0.052 $ (75,200.00) -0.052 $ (75,200.00) 0.052 $ 75,200.00 0.052 $ 75,200.00 -0.052 $ (75,200.00) -0.052 $ (75,200.00) -11.133 $ (16,126,915.00) -11.826 $ (17,129,720.00) 1.140 $ 1,651,791.00 0.922 $ 1,335,000.00 1.038 $ 1,503,500.00 1.139 $ 1,650,451.00 10.750 $ 15,571,654.50 10.004 $ 14,490,604.00 1.190 $ 1,724,229.00 1.190 $ 1,724,229.00 2.168 $ 3,140,920.00 1.395 $ 2,020,500.00 16.287 $ 23,592,094.50 14.650 $ 21,220,784.00 -11.133 $ (16,126,915.00) -11.8256 $ (17,129,720.00) 5.154 $ 7,465,179.50 2.824294 $ 4,091,064.00 -5.561 $ (8,054,807.00) -5.561 $ (8,054,807.00) 0.000 0.000 -5.56069 $ (8,054,807.00) -5.56069 $ (8,054,807.00) Page 302 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. -0.40705 $ (589,627.50) -2.7364 $ (3,963,743.00) 0.407 $ 589,627.50 0.000 $ - 0.000 $ - 10.750 12.74009 Page 303 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. 15571654.5 $ 15,571,654.50 Page 304 of 357 FY2022 Borough Budget 1448526 Estimated Revenues Federal State Local RealProp Tax Local Personal Prop Tax Local- Other Estimated Expenses GF100100 GF100105 GF100110 GF100115 GF100120 GF100125 GF100130 GF100135 GF100140 GF100142 GF100160 GF100165 GF100172 GF100175 GF100186 GF100190 GF100191 GF100192100 GF100192120 GF100195 GF201 GF201201 GF210 GF210229 GF210231 GF220 GF220232 GF220233 GF220234 GF220234215 GF220234220 GF220234225 GF220235 GF220237 FY2022 Borough Budget AGENDA ITEM #2.a. Estimated Total Revenues Legislative Borough Management Borough Clerk Borough Attorney Finance Department Information Technology Assessing Department Engineering / Facilities Community Development Building Official Economic Development General Administration Parks & Recreation Emergency Preparedness Animal Control Education/Culture/Recreation support Kodiak College & Libraries Non Profit: Health Non Profit: Education Transfers out (Fund Balance) Education Support Revenues Education Support Expenses Land Sales Revenues Land Sales Expenses Land Sales Resource Management Buildings & Grounds Revenues Buildings & Ground Expenses BB Buildings & Ground Expenses MH Buildings & Ground Expenses SB Buildings & Ground Expenses LB Buildings & Ground Expenses PL Buildings & Ground Expenses Kar Buildings & Ground Expenses MR Buildings & Ground Expenses Chin Page 305 of 357 GF220238 GF234 GF234242 GF240 GF240222 GF242 GF242224 GF243 GF243225 GF244 GF244226 GF246 GF246228 GF250 GF250212 GF252 GF252214 GF254 GF254216 GF260 GF260230 GF261 GF261261 GF262 GF262268 GF276 GF276286 GF277 GF277287 GF278 GF278288 Estimated Revenues Federal State Local RealProp Tax Local Personal Prop Tax Local- Other Revenues Debt Service AGENDA ITEM #2.a. Buildings & Ground Expenses VB LEPC Revenue LEPC Expense Women's Bay Road Revenues Women's Bay Road Expenses Service Dist. #1 Revenues Service Dist. #1 Expenses Service area #2 Revenues Service area #2 Expenses Monashka Road District Revenues Monashka Road District Expenses Bay View Road Revenues Bay View Road Expenses Fire Protection #1 Revenues Fire Protection #1 Expenses Women's Bay Fire Revenues Women's Bay Fire Expenses Airport Fire Dist. Revenues Airport Fire District Expenses Woodland Lights Revenues Woodland Lights Expenses Trinity Lights Revenues Trinity Lights Expenses Mission Tide Revenues Mission Tide Expenses Facilities Fund Revenues Facilities Fund Expenses Tourism Revenues Tourism Expenses Commercial Pass Revenues Commercial Pass Expenses Estimated Total Revenues Over/(Under) FY21 KIB Principal, Int and Service Cost Less: SOA Debt Service Reimbursements FY2022 Borough Budget Page 306 of 357 Over/Under Option #3 R&R Contingencies Mill rate for FY22 FY2022 Borough Budget AGENDA ITEM #2.a. Page 307 of 357 AGENDA ITEM #2.a. Page 308 of 357 FY2022 Borough Budget JT budget 2022 Managers Budget 2022 1.140 $ 1,651,791.00 0.922 $ 1,335,000.00 1.038 $ 1,503,500.00 1.139 $ 1,650,451.00 9.272 $ 13,431,219.00 10.004 $ 14,490,604.00 1.190 $ 1,724,229.00 1.190 $ 1,724,229.00 2.168 $ 3,140,920.00 1.395 $ 2,020,500.00 14.809 $ 21,451,659.00 14.650 $ 21,220,784.00 Mill eqiv -0.097 $ (140,000.00) -0.108 $ (156,661.00) -0.366 $ (530,000.00) -0.372 $ (539,399.00) -0.345 $ (500,000.00) -0.349 $ (505,344.00) -0.076 $ (109,500.00) -0.076 $ (109,500.00) -0.556 $ (805,692.00) -0.556 $ (805,692.00) -0.663 $ (960,000.00) -0.789 $ (1,143,017.00) -0.449 $ (650,000.00) -0.547 $ (792,281.00) -0.298 $ (431,044.00) -0.298 $ (431,034.00) -0.407 $ (590,000.00) -0.537 $ (778,123.00) -0.110 $ (160,000.00) -0.111 $ (160,491.00) -0.014 $ (20,000.00) -0.009 $ (13,570.00) -0.221 $ (320,000.00) -0.230 $ (332,512.00) -0.022 $ (32,000.00) -0.056 $ (81,813.00) -0.028 $ (40,000.00) -0.034 $ (48,605.00) -0.084 $ (121,000.00) -0.084 $ (121,000.00) -0.014 $ (20,589.00) -0.014 $ (20,589.00) -0.207 $ (300,000.00) 0.000 $ - -0.093 $ (135,000.00) 0.000 $ - -0.024 $ (35,000.00) 0.000 $ - 0.232 $ 335,690.00 0.000 $ - 0.000 -7.292 $ (10,562,780.00) -7.656 $ (11,090,089.00) 0.043 $ 61,680.00 0.043 $ 61,680.00 0.000 $ - 0.000 $ - -0.043 $ (61,680.00) -0.043 $ (61,680.00) 1.258 $ 1,822,282.00 1.258 $ 1,822,282.00 -0.717 $ (1,038,732.00) -0.717 $ (1,038,732.00) -0.030 $ (43,850.00) -0.030 $ (43,850.00) 0.000 $ - 0.000 $ - -0.098 $ (142,000.00) -0.098 $ (142,000.00) 0.000 $ - 0.000 $ - -0.195 $ (282,400.00) -0.195 $ (282,400.00) -0.124 $ (180,200.00) -0.124 $ (180,200.00) -0.069 $ (100,000.00) -0.069 $ (100,000.00) Page 308 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. -0.024 $ (35,100.00) -0.024 $ (35,100.00) 0.002 $ 3,000.00 0.002 $ 3,000.00 -0.002 $ (3,000.00) -0.002 $ (3,000.00) 0.164 $ 237,600.00 0.164 $ 237,600.00 -0.164 $ (237,600.00) -0.164 $ (237,600.00) 0.296 $ 428,500.00 0.296 $ 428,500.00 -0.296 $ (428,500.00) -0.296 $ (428,500.00) 0.000 $ - 0.000 $ - 0.000 $ - 0.000 $ - 0.034 $ 49,805.00 0.034 $ 49,805.00 -0.034 $ (49,805.00) -0.034 $ (49,805.00) 0.010 $ 13,979.00 0.010 $ 13,979.00 -0.010 $ (13,979.00) -0.010 $ (13,979.00) 0.511 $ 739,633.00 0.511 $ 739,633.00 -0.511 $ (739,633.00) -0.511 $ (739,633.00) 0.217 $ 314,200.00 0.217 $ 314,200.00 -0.217 $ (314,200.00) -0.217 $ (314,200.00) 0.013 $ 18,429.00 0.013 $ 18,429.00 -0.013 $ (18,429.00) -0.013 $ (18,429.00) 0.004 $ 5,540.00 0.004 $ 5,540.00 -0.004 $ (5,540.00) -0.004 $ (5,540.00) 0.001 $ 1,897.00 0.001 $ 1,897.00 -0.001 $ (1,897.00) -0.001 $ (1,897.00) 0.001 $ 2,129.00 0.001 $ 2,129.00 -0.001 $ (2,129.00) -0.001 $ (2,129.00) 0.232 $ 335,690.00 0.232 $ 335,690.00 -0.232 $ (335,690.00) -0.232 $ (335,690.00) 0.052 $ 75,200.00 0.052 $ 75,200.00 -0.052 $ (75,200.00) -0.052 $ (75,200.00) 0.052 $ 75,200.00 0.052 $ 75,200.00 -0.052 $ (75,200.00) -0.052 $ (75,200.00) -11.133 $ (16,126,915.00) -11.826 $ (17,129,720.00) 1.140 $ 1,651,791.00 0.922 $ 1,335,000.00 1.038 $ 1,503,500.00 1.139 $ 1,650,451.00 9.272 $ 13,431,219.00 10.004 $ 14,490,604.00 1.190 $ 1,724,229.00 1.190 $ 1,724,229.00 2.168 $ 3,140,920.00 1.395 $ 2,020,500.00 14.809 $ 21,451,659.00 14.650 $ 21,220,784.00 -11.133 $ (16,126,915.00) 11.82562 $ (17,129,720.00) 3.676 $ 5,324,744.00 2.824294 $ 4,091,064.00 -5.561 $ (8,054,807.00) -5.561 $ (8,054,807.00) 1.885 $ 2,730,063.00 1.885 $ 2,730,063.00 -3.67597 $ (5,324,744.00) -3.67597 $ (5,324,744.00) Page 309 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. 0 $ - -0.85168 $ (1,233,680.00) 0.000 $ - 0.000 $ - 0.000 $ - 9.272 10.85537 Page 310 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. 15571654.5 $ 15,571,654.50 Page 311 of 357 FY2022 Borough Budget N O N N 00 O O C O 3 C Q QQ (D 1494747 JT budget 2022 Managers Budget 2022 Estimated Revenues Federal 0.893 $ 1,335,000.00 0.893 $ 1,335,000.00 State 1.104 $ 1,650,451.00 1.104 $ 1,650,451.00 Local - Rea WropTax 9.649 $ 14,422,147.66 9.649 $ 14,422,147.66 Local -Personal Prop Tax 1.101 $ 1,646,384.96 1.101 $ 1,646,384.96 Local - Other 1.419 $ 2,121,000.00 1.352 $ 2,020,500.00 Estimated Total Revenues 14.166 $ 21,174,983.62 14.099 $ 21,074,483.62 Estimated Expenses Mill eqiv GF100100 Legislative -0.094 $ (140,000.00) -0.108 $ (161,661.00) GF100105 Borough Management -0.355 $ (530,000.00) -0.370 $ (553,571.00) GF100110 Borough Clerk -0.335 $ (500,000.00) -0.349 $ (521,470.00) GF100115 Borough Attorney -0.073 $ (109,500.00) -0.073 $ (109,500.00) GF100120 Finance Department -0.539 $ (805,692.00) -0.551 $ (824,037.00) GF100125 Information Technology -0.575 $ (860,000.00) -0.782 $ (1,169,620.00) GF100130 Assessing Department -0.435 $ (650,000.00) -0.607 $ (907,479.00) GF100135 Engineering / Facilities -0.288 $ (431,044.00) -0.294 $ (439,554.00) GF100140 Community Development -0.395 $ (590,000.00) -0.531 $ (794,047.00) GF100142 Building Official -0.107 $ (160,000.00) -0.107 $ (160,491.00) GF100160 Economic Development -0.013 $ (20,000.00) -0.009 $ (13,570.00) GF100165 General Administration -0.214 $ (320,000.00) -0.221 $ (330,629.00) GF100172 Parks & Recreation -0.021 $ (32,000.00) -0.055 $ (81,813.00) GF100175 Emergency Preparedness -0.027 $ (40,000.00) -0.033 $ (48,995.00) GF100186 Animal Control -0.081 $ (121,000.00) -0.081 $ (121,000.00) GF100190 Education/Culture/Recreation support -0.014 $ (20,589.00) -0.014 $ (20,589.00) GF100191 Kodiak College & Libraries -0.134 $ (200,000.00) 0.000 $ GF100192100 Non Profit: Health -0.057 $ (85,000.00) 0.000 $ GF100192120 Non Profit: Education -0.057 $ (85,000.00) 0.000 $ GF100195 Transfers out (Fund Balance) 0.070 $ 104,829.39 0.000 $ GF201 Education Support Revenues 0.000 GF201201 Education Support Expenses -6.995 $ (10,455,244.00) -7.419 $ (11,090,089.00) GF210 Land Sales Revenues 0.041 $ 61,680.00 0.041 $ 61,680.00 GF210229 Land Sales Expenses 0.000 $ - 0.000 $ - GF210231 Land Sales Resource Management -0.041 $ (61,680.00) -0.041 $ (61,680.00) GF220 Buildings & Grounds Revenues 1.219 $ 1,822,282.00 1.219 $ 1,822,282.00 GF220232 Buildings & Ground Expenses BB -0.561 $ (838,732.00) -0.695 $ (1,038,732.00) N O N N 00 O O C O 3 C Q rQ (D 0 W W 0 W GF220233 Buildings & Ground Expenses MH -0.029 $ (43,850.00) -0.029 $ (43,850.00) GF220234 Buildings & Ground Expenses SB 0.000 $ 0.000 $ - GF220234215 Buildings & Ground Expenses LB -0.095 $ (142,000.00) -0.095 $ (142,000.00) GF220234220 Buildings & Ground Expenses PL 0.000 $ 0.000 $ GF220234225 Buildings & Ground Expenses Kar -0.189 $ (282,400.00) -0.189 $ (282,400.00) GF220235 Buildings & Ground Expenses MR -0.121 $ (180,200.00) -0.121 $ (180,200.00) GF220237 Buildings & Ground Expenses Chin -0.067 $ (100,000.00) -0.067 $ (100,000.00) GF220238 Buildings & Ground Expenses VB -0.023 $ (35,100.00) -0.023 $ (35,100.00) GF234 LEPC Revenue 0.002 $ 3,000.00 0.002 $ 3,000.00 GF234242 LEPC Expense -0.002 $ (3,000.00) -0.002 $ (3,000.00) -10.604 $ (15,850,239.62) -11.606 $ (17,348,115.00) N O N N 00 O O C O 3 C Q QQ (D W O W Estimated Revenues Federal State Local - RealProp Tax Local -Personal Prop Tax Local - Other Revenues Estimated Total Revenues Over/ (Under) Debt Service FY21 KIB Principal, Int and Service Cost Less: SOA Debt Service Reimbursements Option #3 Over/Under R&R Contingencies Mill rate for FY22 0.893 $ 1,335,000.00 1.104 $ 1,650,451.00 9.649 $ 14,422,147.66 1.101 $ 1,646,384.96 1.419 $ 2,121,000.00 14.166 $ 21,174,983.62 -10.604 $ (15,850,239.62) 3.562 $ 5,324,744.00 -5.389 $ (8,054,807.00) 1.826 $ 2,730,063.00 -3.5623 $ (5,324,744.00) 0 $ 0.000 0.000 0.000 $ 10.750 0.893 $ 1,335,000.00 1.104 $ 1,650,451.00 9.694 $ 14,490,604.00 1.154 $ 1,724,229.00 1.352 $ 2,020,500.00 14.197 $ 21,220,784.00 -11.606 $ (17,348,115.00) 2.59085 $ 3,872,669.00 -5.389 $ (8,054,807.00) 1.826 $ 2,730,063.00 -3.5623 $ (5,324,744.00) -0.9715 $ (1,452,075.00) 11.819 AGENDA ITEM #2.a. 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 Inter -Office Memorandum Date: May 26, 2021 To: Mayor and Assembly From: Michael Powers, Borough Manager Subject: Budget Revisions BACKGROUND At the May 20, 2021 Assembly meeting, staff was directed to prepare a revision of the Manager's Budget for the Assembly's consideration with the following stipulations: 1. Total for the General Fund Budget of $5,429,471 2. Use Fund Balance for one-time expenditures. 3. Add $200,000 for Kodiak College. 4. Add $85,000 for health non -profits (small entities) 5. Add $85,000 for education related non -profits (small entities). 6. Include information relative to the reduction in services necessary to carry this out. In effect a reduction of $1,203,788 is required in the Manager's budgeted expenses to be able to add back $370,000 for the uses cited above. We have prepared a spreadsheet highlighting the changes necessary to comply with direction given (May 20 Direction). We have not incorporated any of the other discussions about trading rent for R&R or other items that have been discussed. First, there was no direction to do so. Second, staff is concerned that "moving money around", while legal, makes the budget less transparent. We heartily recommend that if the Assembly wants to make those type of arrangements, in be done in a clear and open manner so that the public is well informed. It is difficult enough for the public to "follow the money" in Fund Accounting. DISCUSSION The vast majority of our expenses are labor, which as a service provider (internal and external) is to be expected. Staff can't provide services without basic materials and equipment, so it is not possible to universally slash and eliminate the basics needed to provide the services we are mandated to provide. We further looked at various longer term options since, as professionals, we look beyond the immediate needs (for example, could we legally change the terms of office Page 315 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. to 4 year terms and reduce the number of elections, we can't...) as well as the implication of reduction in services that would generate significant future harm (failing to carry out Assessing as required would not only reduce the accuracy of our assessments and reduced revenue but could result in financial penalties and costs from the State, further reducing available revenue). Further, we focused our changes to those items that could be implemented within the first three (3) months of the fiscal year due to the diminishing savings that would occur for those items that require more time to implement. Lastly, and overshadowing all of these concerns, was the need to make sure that we not lose sight of the potential negative effects of reductions that would cause significant financial problems. In that vein, we have reviewed the potential for "one-time" expenses to be funded by fund balance. We identified the Assessing software ($250,000), the equipment for migration to the Cloud ($20,000), camera system ($50,000) and the pickup (truck) for E&F staff ($75,000). We have eliminated the pickup and the Camera system from the budget. The remaining balance would be $270,000.00 which could be funded from the General Fund cash balance. While we have made multiple presentations and comments to the Assembly for the past 5 years, I would be remiss if I didn't point out and remind you that the total amount of the Assessing software will be more than the $500,000 we will have if the $250,000 is funded this year. Regarding operational expenses in the General Fund, we have reduced or eliminated funding across the Board to the extent possible. Specifically, stipends for the Assembly and P&Z have been eliminated, training, travel and per diem has been eliminated or severely reduced (exception would be Assessing to carry out necessary field work) as well as other expenses to the extent possible. The proposed Maintenance Supervisor position ($13,194, General Fund expense) has been eliminated. We have not eliminated the use of Borough vehicles as some are used for maintenance, one is contractually provided, and the remainder used across the departments as needed. It would not be practical or functional to eliminate the trucks used for maintenance, we could modify our Personnel Rules to eliminate the language about preferring the use of Borough vehicles and make it a reimbursement for personal vehicle use. Further, the existing agreement with the Borough Manager could be renegotiated. We have reduced the amount of funds necessary for vehicles. We propose eliminating the Animal Control Contract. Additional legislative work will be required by the Assembly to enact some of these changes (suspending or eliminating stipends for an example). Because of the amounts involved are far less ($500,000 in round numbers) than the $1.2M needed, significant labor reductions are needed. Accordingly, and in light of the mandated services, we propose to eliminate the Community Development Department, reduce or eliminate the Planning and Zoning Commission, and will propose legislation to simplify the land use component of our ordinance to a "Manager Review and Approval" process for all uses that would reduce staff and the review process. In effect, existing uses would be allowed with minimal review, substantial changes or new processes would be greatly simplified and the Assembly would sit as the review and approval body when needed. Code enforcement and junk vehicle expense would also be eliminated. Many jurisdictions use land use to actively shape their community and economy, Kodiak does not have a history of doing so, and the Assembly has received considerable testimony over the past 5 years to eliminate Building Codes, code enforcement and perceived difficulties with our land use processes and code enforcement. Further, we recommend that the Assembly authorize a hard closure of Karluk and Larsen Bay schools (the School District has NOT released them to us) and reduced the expenses accordingly. Alternatively, provide the option to KIBSD to take the schools back and provide community Page 316 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. services if they see fit to do so. This does not affect the General Fund, but it does have a significant impact on the Renewal and Replacement Fund. We urge you to not try to "spread the pain around" to the various departments. Diminishing staff in the remaining departments will create significant weakness in key areas that would compromise the ability of those departments to carry out their mission. Further, those compromised abilities would create greater exposure to fraud and theft, incorrect assessment, lax personnel administration, and difficulties in contracting, all of which would have significant fiscal impacts in addition to the reputational effects upon Kodiak Island Borough. Lastly, we have roughly $46,000 not covered by reductions. Because of the timing of the needed actions, we recommend you cover that amount by use of fund balance. We are unable to accurately predict the timing and impact of the needed legislative and staff actions, but believe that the shortfall may not occur if the Assembly and staff take the actions in a timely manner. We have built into these reductions expenses where we believe costs will still occur even with the timely action of the Assembly and Borough. Page 317 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Account Description Assembly 110450.160 100410.106 Mayor stipend 100410.108 Assembly stipend Benefits 110450.210 100430.100 Political Lobbyist 100430.101 Lobbyign expense 100430.102 Consolidation 100 450.115 Software 100450.210 Food/meetings 100 450.300 Travel 100450.301 Mayor travel 100450.485 Town Meeting Managers 115431.110 105430.140 Contracted (HR) 105 450.140 Dues Books 100450.160 Furniture fixtures 105450.210 Food/meetings 105 450.300 Travel Clerks Development 120450.120 110450.160 120450.270 Furniture 110 450.170 $ Machinery 110450.210 125494.415 Food Meeting 110450.270 $ continuing education 110450.470 4,761.00 elections local 110 450.530 $ Boards & Committes 110450.530 79,000.00 Records Managerment Borough Attorney Cont. Education 115431.110 5,000.00 Legal Fees - $ Support services Finance Department Development 120450.120 Printing & Binding 120450.270 Continuing Education IT $ 125 470.115 Machinery 125494.415 Capital project Assessing $ 130450.270 Continuing Ed Engineering/Facilities 135 450.290 Recruit/relocate May 20 Directive All changes below are General Fund Managers Development Revised Budget $ 6,000.00 $ - $ 26,100.00 $ - $ 4,761.00 $ 750.00 $ 84,000.00 $ 79,000.00 $ 500.00 $ Cont. Education $ 5,000.00 $ - $ 1,000.00 $ 1,000.00 $ 500.00 $ 4,000.00 $ 10,000.00 $ - $ 2,000.00 $ - $ 500.00 $ $ 45,000.00 $ 20,000.00 $ 3,450.00 $ 2,300.00 $ 500.00 $ $ 1,000.00 $ - $ 2,500.00 $ - $ 500.00 $ $ 500.00 $ $ 100.00 $ - $ 15,000.00 $ 3,000.00 $ 40,000.00 $ 40,000.00 $ 1,300.00 $ - $ 5,000.00 $ 3,500.00 $ 100,000.00 $ 85,000.00 $ 9,500.00 $ 9,500.00 $ 9,500.00 $ 1,000.00 $ 4,000.00 $ 1,000.00 $ 70,000.00 $ 20,000.00 $ 250,000.00 $ 250,000.00 $ 8,000.00 $ 1,500.00 $ 5,000.00 $ - Community Development 140410.110 Salaries $ 374,805.00 $ 39,000.00 140410.130 Overtime $ 3,100.00 $ - 140410.152 Cell Phone $ 2,400.00 $ 200.00 Benefits (all) $ 279,210.00 $ 279,210.00 140 450.270 Cont. Education $ 3,000.00 $ - 140450.300 Travel per diem $ 2,500.00 $ - 140450.302 Commission Travel $ 4,000.00 $ - 140 450.480 Boards and Commissions $ 16,800.00 $ - Page 318 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Building Official 142430.140 contracted services $ 140,000.00 $ 140,000.00 Economic Development 160430.140 Contracted Services $ 13,570.00 $ - General Administration 165450.365 Fuel $ 4,000.00 $ 2,000.00 165450.440 Vehicles $ 10,000.00 $ 5,000.00 165 470.100 Machinery (truck with plow) $ 75,000.00 $ - Parks & Recreation 172 430.140 Contracted Services $ 10,000.00 $ - 172451.380 Snow Removal $ 5,000.00 $ - 172450.430 Maintenance and Repairs $ 20,000.00 $ 5,000.00 Emergency Preparation 175 430.120 Contracted Services $ 15,000.00 $ - 175450.120 Printing and Binding $ 2,500.00 $ - 175451.270 Continuing Education $ 6,000.00 $ 4,500.00 175450.300 Travel/per diem $ 2,500.00 $ 2,000.00 Animal control 186444.110 Animal Control $ 121,000.00 $ - Multiple Departmental changes Life Insurance $ 120,000.00 $ 60,000.00 Subtotal $ 1,941,596.00 $ 1,054,460.00 $ 887,136.00 Reductions from Managers Budget $ 270,000.00 use of cash $ 1,157,136.00 $ 1,203,788.00 'reductions needed" $ 46,652.00 Balance of "unfunded" reductions Page 319 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Account Description Assembly 110450.160 100410.106 Mayor stipend 100410.108 Assembly stipend Benefits 110450.210 100430.100 Political Lobbyist 100430.101 Lobbyign expense 100430.102 Consolidation 100 450.115 Software 100450.210 Food/meetings 100 450.300 Travel 100450.301 Mayor travel 100450.485 Town Meeting Managers 115431.110 105430.140 Contracted (HR) 105 450.140 Dues Books 100450.160 Furniture fixtures 105450.210 Food/meetings 105 450.300 Travel Clerks Development 120450.120 110450.160 120450.270 Furniture 110 450.170 $ Machinery 110450.210 125494.415 Food Meeting 110450.270 $ continuing education 110450.470 4,761.00 elections local 110 450.480 $ Boards & Committes 110450.530 79,000.00 Records Managerment Borough Attorney Cont. Education 115431.110 5,000.00 Legal Fees - $ Support services Finance Department Development 120450.120 Printing & Binding 120450.270 Continuing Education IT $ 125 470.115 Machinery 125494.415 Capital project Assessing $ 130450.270 Continuing Ed Engineering/Facilities 135 450.290 Recruit/relocate May 20 Directive All changes below are General Fund Managers Development Revised Budget $ 6,000.00 $ - $ 26,100.00 $ - $ 4,761.00 $ 750.00 $ 84,000.00 $ 79,000.00 $ 500.00 $ Cont. Education $ 5,000.00 $ - $ 1,000.00 $ 1,000.00 $ 500.00 $ 4,000.00 $ 10,000.00 $ - $ 2,000.00 $ - $ 500.00 $ $ 45,000.00 $ 20,000.00 $ 3,450.00 $ 2,300.00 $ 500.00 $ $ 1,000.00 $ - $ 2,500.00 $ - $ 500.00 $ $ 500.00 $ $ 100.00 $ - $ 15,000.00 $ 3,000.00 $ 40,000.00 $ 40,000.00 $ 1,300.00 $ - $ 5,000.00 $ 3,500.00 $ 100,000.00 $ 85,000.00 $ 9,500.00 $ 9,500.00 $ 9,500.00 $ 1,000.00 $ 4,000.00 $ 1,000.00 $ 70,000.00 $ 20,000.00 $ 250,000.00 $ 250,000.00 $ 8,000.00 $ 1,500.00 $ 5,000.00 $ - Community Development 140410.110 Salaries $ 374,805.00 $ 39,000.00 140410.130 Overtime $ 3,100.00 $ - 140410.152 Cell Phone $ 2,400.00 $ 200.00 Benefits (all) $ 279,210.00 $ 27,900.00 140 450.270 Cont. Education $ 3,000.00 $ - 140450.300 Travel per diem $ 2,500.00 $ - 140450.302 Commission Travel $ 4,000.00 $ - 140 450.480 Boards and Commissions $ 16,800.00 $ - Page 320 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Building Official 142430.140 contracted services $ 140,000.00 $ 140,000.00 Economic Development 160430.140 Contracted Services $ 13,570.00 $ - General Administration 165450.365 Fuel $ 4,000.00 $ 2,000.00 165450.440 Vehicles $ 10,000.00 $ 5,000.00 165 470.100 Machinery (truck with plow) $ 75,000.00 $ - Parks & Recreation 172 430.140 Contracted Services $ 10,000.00 $ - 172451.380 Snow Removal $ 5,000.00 $ - 172450.430 Maintenance and Repairs $ 20,000.00 $ 5,000.00 Emergency Preparation 175 430.120 Contracted Services $ 15,000.00 $ - 175450.120 Printing and Binding $ 2,500.00 $ - 175451.270 Continuing Education $ 6,000.00 $ 4,500.00 175450.300 Travel/per diem $ 2,500.00 $ 2,000.00 Animal control 186444.110 Animal Control $ 121,000.00 $ 121,000.00 Multiple Departmental changes Life Insurance $ 120,000.00 $ 60,000.00 Subtotal $ 1,941,596.00 $ 924,150.00 $ 1,017,446.00 Reductions from Managers Budget $ 270,000.00 use of cash $ 1,287,446.00 $ 1,203,788.00 'reductions needed" $ (83,658.00) Balance of "unfunded" reductions Page 321 of 357 FY2022 Borough Budget AGENDA ITEM #2.a. Answers to the questions that were asked of Dora, Finance Director, during the 5/13 work session. 1. Current General fund balance and balance for each of the prior three years: • as of today $5.9 million (without adjustments for non -spendable and other fund deficits) • 06/30/2020 $5.1 million • 06/30/19 $4.4 million • 06/30/18 $3.2 million Reserve policy (KIBC 3.05.080) General Fund Operating Reserves. The borough will maintain a general fund operating reserve to provide for adequate cash flow, budget contingencies, and insurance reserves. The cash flow reserve within the general fund is an amount equal to six months of budgeted operating expenditures and one-half the current liability insurance deductible amount. Our current liability insurance deductible is $100,000 2. The current vacant Maintenance Supervisor position was budgeted at $121,244 (which includes salary, all benefits and employer paid taxes) • 20% allocated to Landfill Enterprise Fund — Leachate treatment plant 20% allocated to Landfill Enterprise Fund — Solid Waste Collection and Disposal 20% allocated to KFRC Enterprise Fund • 20% allocated to Building & Grounds Special Revenue Fund • 20% allocated to Engineering & Facilities General Fund 3. Total real and personal tax collection for last 10 years — information from Annual Report, Statistical Section. KODIAK ISLAND BOROi'GH Property Tax Levies and Collections Last Ten Fiscal Years Collected within the Fiscal Year Taxes Le►ied Fiscal Year of the Le`�- Collections Total Collections to Date Ended for the Percentage in Subsequent Percentage June 30, Fiscal Year Arnount of Levy fears Amount of Levy 2011 $ 11.536.758 $ 11,499,457 99.7 $ 35.553 $ 11.535,010 100.0 2012 (a) 13,255,665 13,038.077 98.4 214,625 13,252,702 100.0 2013 (a) 13,581,524 13,489,190 99.3 89.413 13,578,603 100.0 2014 (a) 14,424,260 14,250305 98.8 167,809 14,418,114 100.0 2015 15.009,704 14.749222 98.3 249.846 14.999,068 99.9 2016 15.261,029 15.032, 113 98.5 207.176 15.239,289 99.9 2017 16.641674 16.554392 99.5 58.712 16.613,104 99.8 3018 17.069,728 16.809,461 98.5 194.957 17,004,418 99.6 2019 17,699,787 17.462,634 98.7 23,647 17,486,281 98.8 2020 $ 18,055.528 $ 17.809,122 98.6 $ — $ 17,809,122 — Source: Borough general ledger. (a) Due to personal property audits in subsequent years, tax collections exceeded origuial taxes levied. Page 322 of 357 FY2022 Borough Budget 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 AGENDA ITEM #2.b. Introduced by: Borough Manager thru the Mayor Drafted by: Finance Director Introduced on: 05/20/2021 Public Hearing Date: Adopted on: KODIAK ISLAND BOROUGH ORDINANCE NO. FY2022-02 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE BUDGET FOR FISCAL YEAR 2022 AND APPROPRIATING FROM ALL BOROUGH FUNDS WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly held a public hearing on the proposed Fiscal Year 2022 Budget; and WHEREAS, the Assembly has considered and incorporated the appropriation of funds established in Ordinance No. FY2022-01, which is appropriated in this ordinance and together shall constitute the entire Borough budget and appropriations for FY2022, except for capital improvement projects; and WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2022 budget and make appropriations to fund that budget from the corresponding Borough funds. NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the Kodiak Island Borough Code of Ordinances. Section 2: The budget for the fiscal year beginning July 1, 2021 entitled Kodiak Island Borough FY2022 Budget, excluding capital projects, is hereby adopted. Section 3: The amounts listed below are hereby appropriated from the corresponding funds: Fund — Department Title Amount 100-100 Legislative $161,661 100-105 Borough Management $553,571 100-110 Borough Clerk $521,470 100-115 Borough Attorney $109,500 100-120 Finance $824,037 100-125 Finance— Information Technology $1,169,620 100-130 Assessing $907,479 100-135 Engineering & Facilities $439,554 100-140 Community Development $794,047 100-142 Building Official $160,491 100-160 Economic Development $13,570 Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 1 of 3 Page 323 of 357 Assembly Member Draft Budgets 35 36 37 38 39 40 41 42 43 44 45 46 AGENDA ITEM #2.b. 100-165 General Administration $330,629 100-172 Parks & Recreation $87,046 100-175 Emergency Preparedness $48,995 100-186 Animal Control $121,000 100-190 Education/Culture/Recreation $20,589 100-191 Non -Profit — Kodiak College & Libraries $0 100-192-110 Non -Profit — Health & Social Services $0 100-192-120 Non -Profit - Education, Culture & Recreation $0 100-195 Transfers $0 General Fund Subtotal $6,263,259 201 Education Support $4 ,^�, 090,^9° $10,455,244 210 Land Sales $61,680 220 Building & Grounds $1,693,393 234 LEPC $3,000 240 Women's Bay Road Service $239,600 242 Service Area #1 $433,000 243 Service Area #2 $0 244 Monashka Bay Road Service $52,116 246 Bay View Road Service $14,500 250 Fire Protection Area #1 $754,550 252 Women's Bay Fire Department $214,200 254 KIB Airport Fire District $18,950 260 Woodland Acres Lighting $5,540 261 Trinity Island Lighting $1,875 262 Mission Lake Tide Gate $2,129 276 Facility $544,389 277 Tourism Development $75,200 278 Commercial Vessel Passenger $0 300 Debt Service $8,054,807 530 Solid Waste Collection & Disposal $5,039,609 540 Hospital $2,102,640 545 Long -Term Care Center $1,101,432 555 Kodiak Fisheries Research Center $4,065,192 556 Research Court Apartments $79,634 560 E911 Service $295,000 Section 4: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal year, June 30, 2022, to the respective fund. An appropriation for a capital improvement, grant award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its purpose has been accomplished or abandoned. Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of Ordinances, on July 1, 2021. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS _ DAY OF , 2021. Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 2 of 3 Page 324 of 357 Assembly Member Draft Budgets AGENDA ITEM #2.b. 47 KODIAK ISLAND BOROUGH ATTEST: 48 49 50 51 William Roberts, Mayor Alise Rice, Clerk 52 53 VOTES: 54 Ayes.- 55 yes:55 Noes: Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 3 of 3 Page 325 of 357 Assembly Member Draft Budgets 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 AGENDA ITEM #2.b. Introduced by: Manager Through The Mayor Drafted by: Finance Director Introduced on: 04/20/2021 Amended on: Adopted on: KODIAK ISLAND BOROUGH RESOLUTION NO. FY2022-01 A RESOLUTION 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, 2021 AND ENDING JUNE 30, 2022 WHEREAS, Kodiak Island Borough Code of Ordinances 3.15.0308 provides that the Kodiak Island Borough Board of Education shall submit the proposed budget and local support requirements for the schools by April 30; and WHEREAS, the Kodiak Island Borough Board of Education submitted their proposed budget and local support requirements for the schools on April 23, 2021; and WHEREAS, pursuant to AS 14.14.060(c), within thirty days after receipt of the school district budget, the assembly shall determine the amount of funds to be made available from local sources for school purposes and shall furnish the Board of Education with a statement of the sum to be made available; and WHEREAS, the Board of Education has submitted a proposed budget of $47,395,830 which includes a request of KIB support for $11,090,089, of which $430,000 is in kind services and $10,660,089 is appropriation; and WHEREAS, the amount of funds to be appropriated from local sources for school purposes will be incorporated into Ordinance No. FY2022-01, the Borough's fiscal year 2022 appropriation and tax levy ordinance; and WHEREAS, the School District appropriation stated in this resolution may be adjusted as part of the Borough budget process; and NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that the amount to be made available to the Kodiak Island Borough School District from local sources for the fiscal year ending June 30, 2021 is set at $11,090,089 for both direct appropriation and in-kind services. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS DAY OF , 2021. Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 1 of 2 Page 326 of 357 Assembly Member Draft Budgets AGENDA ITEM #2.b. 46 47 KODIAK ISLAND BOROUGH ATTEST: 48 49 50 William Roberts, Mayor Alise Rice, Clerk 51 52 VOTES: 53 Ayes: 54 Noes: Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 2 of 2 Page 327 of 357 Assembly Member Draft Budgets 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 AGENDA ITEM #2.b. Version 2 Presented by Assembly members Arndt, Turner, and Williams Introduced by: Assembly Members Arndt, Turner, and Williams thru the Mayor Drafted by: Assembly Members Arndt, Turner, and Williams Introduced on: 06/03/2021 Public Hearing Date: Adopted on: KODIAK ISLAND BOROUGH ORDINANCE NO. FY2022-02 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE BUDGET FOR FISCAL YEAR 2022 AND APPROPRIATING FROM ALL BOROUGH FUNDS WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly held a public hearing on the proposed Fiscal Year 2022 Budget; and WHEREAS, the Assembly has considered and incorporated the appropriation of funds established in Ordinance No. FY2022-01, which is appropriated in this ordinance and together shall constitute the entire Borough budget and appropriations for FY2022, except for capital improvement projects; and WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2022 budget and make appropriations to fund that budget from the corresponding Borough funds. NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THAT: Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the Kodiak Island Borough Code of Ordinances. Section 2: The budget for the fiscal year beginning July 1, 2021 entitled Kodiak Island Borough FY2022 Budget, excluding capital projects, is hereby adopted. Fund Department Title Amount 100-100 Legislative $140,000 100-105 Borough Management $530,000 100-110 Borough Clerk $521,470 100-115 Borough Attorney $109,500 100-120 Finance $824,037 100-125 Finance — Information Technology $849,620 100-130 Assessing $790,000 100-135 Engineering & Facilities $426,554 100-140 Community Development $590,000 Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 1 of 3 Version 2 Presented by Assembly members Arndt, Turner, and Williams Page 328 of 357 Assembly Member Draft Budgets AGENDA ITEM #2.b. 100-142 Building Official $160,491 100-160 Economic Development $20,000 100-165 General Administration $255,629 100-172 Parks & Recreation $32,000 100-175 Emergency Preparedness $20,000 100-186 Animal Control $121,000 100-190 Education/Culture/Recreation $20,589 100-191 Non -Profit — Kodiak College & Libraries $100,000 100-192-110 Non -Profit — Health & Social Services $85,000 100-192-120 Non -Profit - Education, Culture &Recreation $85,000 100-195 Transfers General Fund Subtotal $5,680,890 201 Education Support $10,455,244 210 Land Sales $61,680 220 Building & Grounds $1,693,393 234 LEPC $3,000 240 Women's Bay Road Service $239,600 242 Service Area #1 $433,000 243 Service Area #2 $0 244 Monashka Bay Road Service $52,116 246 Bay View Road Service $14,500 250 Fire Protection Area #1 $754,550 252 Women's Bay Fire Department $214,200 254 KIB Airport Fire District $18,950 260 Woodland Acres Lighting $5,540 261 Trinity Island Lighting $1,875 262 Mission Lake Tide Gate $2,129 276 Facility $0 277 Tourism Development $75,200 278 Commercial Vessel Passenger $0 300 Debt Service $8,054,807 530 Solid Waste Collection & Disposal $5,039,609 540 Hospital $2,102,640 545 Long -Term Care Center $1,101,432 555 Kodiak Fisheries Research Center $4,065,192 556 Research Court Apartments $79,634 560 E911 Service $295,000 Contingencies $162,521 Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 2of3 Version 2 Presented by Assembly members Arndt, Turner, and Williams Page 329 of 357 Assembly Member Draft Budgets 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 AGENDA ITEM #2.b. Section 3: The amounts listed below are hereby appropriated from the corresponding funds: Section 4: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal year, June 30, 2022, to the respective fund. An appropriation for a capital improvement, grant award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its purpose has been accomplished or abandoned. Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of Ordinances, on July 1, 2021. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS DAY OF , 2021. KODIAK ISLAND BOROUGH ATTEST: William Roberts, Mayor Alise L Rice, Borough Clerk VOTES: Ayes: Noes: Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 3 of 3 Version 2 Presented by Assembly members Arndt, Turner, and Williams Page 330 of 357 Assembly Member Draft Budgets 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 AGENDA ITEM #2.b. Version 3 Introduced by: Assembly Members Smith & Dvorak Drafted by: Finance Director Introduced on: Public Hearing Date: Adopted on: KODIAK ISLAND BOROUGH ORDINANCE NO. FY2022-02 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE BUDGET FOR FISCAL YEAR 2022 AND APPROPRIATING FROM ALL BOROUGH FUNDS WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly held a public hearing on the proposed Fiscal Year 2022 Budget; and WHEREAS, the Assembly has considered and incorporated the appropriation of funds established in Ordinance No. FY2022-01, which is appropriated in this ordinance and together shall constitute the entire Borough budget and appropriations for FY2022, except for capital improvement projects; and WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2022 budget and make appropriations to fund that budget from the corresponding Borough funds. NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the Kodiak Island Borough Code of Ordinances. Section 2: The budget for the fiscal year beginning July 1, 2021 entitled Kodiak Island Borough FY2022 Budget, excluding capital projects, is hereby adopted. Section 3: The amounts listed below are hereby appropriated from the corresponding funds: Fund — Department Title Amount 100-100 Legislative $161,661 100-105 Borough Management $553,571 100-110 Borough Clerk $521,470 100-115 Borough Attorney $109,500 100-120 Finance $824,037 100-125 Finance— Information Technology $1,�, 16O,620 $869,620 100-130 Assessing $907,479 100-135 Engineering & Facilities $439,554 100-140 Community Development $794,047 100-142 Building Official $160,491 Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 1 of 3 Version 3 Assembly Members Smith & Dvorak Page 331 of 357 Assembly Member Draft Budgets 35 36 37 38 39 40 41 42 43 44 AGENDA ITEM #2.b. 100-160 Economic Development $13,570 100-165 General Administration $330,629 100-172 Parks & Recreation $87,046 100-175 Emergency Preparedness $48,995 100-186 Animal Control $121,000 100-190 Education/Culture/Recreation $20,589 100-191 Non -Profit — Kodiak College & Libraries $0 100-192-110 Non -Profit — Health & Social Services $0 $300,000 100-192-120 Non -Profit - Education, Culture & Recreation $0 100-195 Transfers $0— $1.398.045 General Fund Subtotal$6,'�o9 $7,661,304 201 Education Support $41-,090;089 $10,455,244 210 Land Sales $61,680 220 Building & Grounds $1,693,393 234 LEPC $3,000 240 Women's Bay Road Service $239,600 242 Service Area #1 $433,000 243 Service Area #2 $0 244 Monashka Bay Road Service $52,116 246 Bay View Road Service $14,500 250 Fire Protection Area #1 $754,550 252 Women's Bay Fire Department $214,200 254 KIB Airport Fire District $18,950 260 Woodland Acres Lighting $5,540 261 Trinity Island Lighting $1,875 262 Mission Lake Tide Gate $2,129 276 Facility $544,389 277 Tourism Development $75,200 278 Commercial Vessel Passenger $0 300 Debt Service $8 00407 $7,571,626 530 Solid Waste Collection & Disposal $5,039,609 540 Hospital $2,102,640 545 Long -Term Care Center $1,101,432 555 Kodiak Fisheries Research Center $4,065,192 556 Research Court Apartments $79,634 560 E911 Service $295,000 Section 4: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal year, June 30, 2022, to the respective fund. An appropriation for a capital improvement, grant award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its purpose has been accomplished or abandoned. Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of Ordinances, on July 1, 2021. Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 2 of 3 Version 3 Assembly Members Smith & Dvorak Page 332 of 357 Assembly Member Draft Budgets 45 46 47 48 49 50 51 52 53 54 55 AGENDA ITEM #2.b. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS _ DAY OF , 2021. KODIAK ISLAND BOROUGH ATTEST: William Roberts, Mayor VOTES: Ayes: Noes: Alise Rice, Clerk Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 3 of 3 Version 3 Assembly Members Smith & Dvorak Page 333 of 357 Assembly Member Draft Budgets AGENDA ITEM #2.b. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 1, 2021 ASSEMBLY SPECIAL WORK SESSION SUBJECT: Assembly Member Draft Budgets ORIGINATOR: RECOMMENDATION: DISCUSSION: ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Page 334 of 357 Assembly Member Draft Budgets 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 AGENDA ITEM #2.b. Version 2 Presented by Assembly members Arndt, Turner, and Williams Introduced by: Assembly Members Arndt, Turner, and Williams thru the Mayor Drafted by: Assembly Members Arndt, Turner, and Williams Introduced on: 06/03/2021 Public Hearing Date: Adopted on: KODIAK ISLAND BOROUGH ORDINANCE NO. FY2022-02 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE BUDGET FOR FISCAL YEAR 2022 AND APPROPRIATING FROM ALL BOROUGH FUNDS WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly held a public hearing on the proposed Fiscal Year 2022 Budget; and WHEREAS, the Assembly has considered and incorporated the appropriation of funds established in Ordinance No. FY2022-01, which is appropriated in this ordinance and together shall constitute the entire Borough budget and appropriations for FY2022, except for capital improvement projects; and WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2022 budget and make appropriations to fund that budget from the corresponding Borough funds. NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THAT: Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the Kodiak Island Borough Code of Ordinances. Section 2: The budget for the fiscal year beginning July 1, 2021 entitled Kodiak Island Borough FY2022 Budget, excluding capital projects, is hereby adopted. Fund Department Title Amount 100-100 Legislative $140,000 100-105 Borough Management $530,000 100-110 Borough Clerk $521,470 100-115 Borough Attorney $109,500 100-120 Finance $824,037 100-125 Finance — Information Technology $849,620 100-130 Assessing $790,000 100-135 Engineering & Facilities $426,554 100-140 Community Development $590,000 Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 1 of 3 Version 2 Presented by Assembly members Arndt, Turner, and Williams Page 335 of 357 Assembly Member Draft Budgets AGENDA ITEM #2.b. 100-142 Building Official $160,491 100-160 Economic Development $20,000 100-165 General Administration $255,629 100-172 Parks & Recreation $32,000 100-175 Emergency Preparedness $20,000 100-186 Animal Control $121,000 100-190 Education/Culture/Recreation $20,589 100-191 Non -Profit — Kodiak College & Libraries $100,000 100-192-110 Non -Profit — Health & Social Services $85,000 100-192-120 Non -Profit - Education, Culture &Recreation $85,000 100-195 Transfers General Fund Subtotal $5,680,890 201 Education Support $10,455,244 210 Land Sales $61,680 220 Building & Grounds $1,693,393 234 LEPC $3,000 240 Women's Bay Road Service $239,600 242 Service Area #1 $433,000 243 Service Area #2 $0 244 Monashka Bay Road Service $52,116 246 Bay View Road Service $14,500 250 Fire Protection Area #1 $754,550 252 Women's Bay Fire Department $214,200 254 KIB Airport Fire District $18,950 260 Woodland Acres Lighting $5,540 261 Trinity Island Lighting $1,875 262 Mission Lake Tide Gate $2,129 276 Facility $0 277 Tourism Development $75,200 278 Commercial Vessel Passenger $0 300 Debt Service $8,054,807 530 Solid Waste Collection & Disposal $5,039,609 540 Hospital $2,102,640 545 Long -Term Care Center $1,101,432 555 Kodiak Fisheries Research Center $4,065,192 556 Research Court Apartments $79,634 560 E911 Service $295,000 Contingencies $162,521 Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 2 of 3 Version 2 Presented by Assembly members Arndt, Turner, and Williams Page 336 of 357 Assembly Member Draft Budgets AGENDA ITEM #2.b. Page 337 of 357 Assembly Member Draft Budgets 33 Section 3: The amounts listed below are hereby appropriated from the corresponding funds: 34 35 Section 4: Every unencumbered appropriation for all funds shall lapse at the close of the 36 fiscal year, June 30, 2022, to the respective fund. An appropriation for a capital 37 improvement, grant award or encumbered contract appropriation for all funds in 38 this ordinance shall not lapse until its purpose has been accomplished or 39 abandoned. 40 41 Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of 42 Ordinances, on July 1, 2021. 43 44 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 45 THIS DAY OF , 2021. 46 47 KODIAK ISLAND BOROUGH 48 49 ATTEST: 50 51 William Roberts, Mayor 52 Alise L Rice, Borough Clerk 53 54 VOTES: 55 Ayes: 56 Noes: Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 3 of 3 Version 2 Presented by Assembly members Arndt, Turner, and Williams Page 337 of 357 Assembly Member Draft Budgets 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 AGENDA ITEM #2.b. Version 3 Introduced by: Assembly Members Smith & Dvorak Drafted by: Finance Director Introduced on: Public Hearing Date: Adopted on: KODIAK ISLAND BOROUGH ORDINANCE NO. FY2022-02 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE BUDGET FOR FISCAL YEAR 2022 AND APPROPRIATING FROM ALL BOROUGH FUNDS WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly held a public hearing on the proposed Fiscal Year 2022 Budget; and WHEREAS, the Assembly has considered and incorporated the appropriation of funds established in Ordinance No. FY2022-01, which is appropriated in this ordinance and together shall constitute the entire Borough budget and appropriations for FY2022, except for capital improvement projects; and WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2022 budget and make appropriations to fund that budget from the corresponding Borough funds. NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the Kodiak Island Borough Code of Ordinances. Section 2: The budget for the fiscal year beginning July 1, 2021 entitled Kodiak Island Borough FY2022 Budget, excluding capital projects, is hereby adopted. Section 3: The amounts listed below are hereby appropriated from the corresponding funds: Fund — Department Title Amount 100-100 Legislative $161,661 100-105 Borough Management $553,571 100-110 Borough Clerk $521,470 100-115 Borough Attorney $109,500 100-120 Finance $824,037 100-125 Finance — Information Technology $ ,'� T $869,620 100-130 Assessing $907,479 100-135 Engineering & Facilities $439,554 100-140 Community Development $794,047 100-142 Building Official $160,491 Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 1 of 3 Version 3 Assembly Members Smith & Dvorak Page 338 of 357 Assembly Member Draft Budgets 35 36 37 38 39 40 41 42 43 44 AGENDA ITEM #2.b. 100-160 Economic Development $13,570 100-165 General Administration $330,629 100-172 Parks & Recreation $87,046 100-175 Emer enc Preparedness $48,995 100-186 Animal Control $121,000 100-190 Education/Culture/Recreation $20,589 100-191 Non -Profit — Kodiak College & Libraries $0 100-192-110 Non -Profit — Health & Social Services $0 $300,000 100-192-120 Non -Profit - Education, Culture & Recreation $0 100-195 Transfers $0 51.398.045 General Fund Subtotal $6,263,259 $7,661,304 201 Education Support $41,090;089 $10,455,244 210 Land Sales $61,680 220 Building & Grounds $1,693,393 234 LEPC $3,000 240 Women's Bay Road Service $239,600 242 Service Area #1 $433,000 243 Service Area #2 $0 244 Monashka Bay Road Service $52,116 246 Bay View Road Service $14,500 250 Fire Protection Area #1 $754,550 252 Women's Bay Fire Department $214,200 254 KIB Airport Fire District $18,950 260 Woodland Acres Lighting $5,540 261 Trinity Island Lighting $1,875 262 Mission Lake Tide Gate $2,129 276 Facility $544,389 277 Tourism Development $75,200 278 Commercial Vessel Passenger $0 300 Debt Service $8,054,99-7 $7,571,626 530 Solid Waste Collection & Disposal $5,039,609 540 Hospital $2,102,640 545 Long -Term Care Center $1,101,432 555 Kodiak Fisheries Research Center $4,065,192 556 Research Court Apartments $79,634 560 E911 Service $295,000 Section 4: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal year, June 30, 2022, to the respective fund. An appropriation for a capital improvement, grant award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its purpose has been accomplished or abandoned. Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of Ordinances, on July 1, 2021. Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 2 of 3 Version 3 Assembly Members Smith & Dvorak Page 339 of 357 Assembly Member Draft Budgets AGENDA ITEM #2.b. Page 340 of 357 Assembly Member Draft Budgets 45 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 46 THIS _ DAY OF , 2021. 47 KODIAK ISLAND BOROUGH ATTEST: 48 49 50 51 William Roberts, Mayor Alise Rice, Clerk 52 53 VOTES: 54 Ayes: 55 Noes: Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 3 of 3 Version 3 Assembly Members Smith & Dvorak Page 340 of 357 Assembly Member Draft Budgets 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 AGENDA ITEM #2.b. Introduced by: Assembly Member Smith Drafted by: Finance Director Introduced on: 05/20/2021 Public Hearing on: Adopted on: KODIAK ISLAND BOROUGH ORDINANCE NO. FY2022-01 A ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH RECEIVING THE 2021 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL, LEVYING AD VALOREM PROPERTY TAXES FOR TAX YEAR 2021 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 2021; AND SETTING THE DATE WHEN TAXES BECOME DELINQUENT WHEREAS, the Kodiak Island Borough Assembly exercises its power to assess, levy, and collect property taxes as provided in AS Chapter 29.45 and KIBC Title 3.35; and WHEREAS, the Assembly wishes to acknowledge receipt of the 2021 Certified Real Property Roll and Business Personal Property Roll as certified by the Assessor on May 12, 2021; and WHEREAS, AS 29.45.240(a) calls for the Borough to annually set the rate of tax levy, date of equalization and date when taxes become delinquent by resolution; and WHEREAS, KIBC 3.25.010 calls for the Borough to annually set the tax levy by ordinance, and WHEREAS, KIBC 3.15.60 calls for the rate of levy to be determined by June 10 each year, and WHEREAS, AS 29.45.240(a) calls for the rate of levy to be determined by June 15 each year; and WHEREAS, in accordance with AS 29.45.240, KIBC 3.35.010 and KIBC 3.35.120, the Assembly now wishes to set the 2021 tax year rates of levy and date when taxes become delinquent.; and NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1. Certified Roll Acknowledged. The Assembly hereby acknowledges the 2021 Certified Real Property Roll and Business Personal Property Roll as certified by the Borough Assessor on May 12, 2021 and presented to the Assembly May 20, 2021 and uses that roll as the basis for levy of property taxes for 2021. A copy of the certification is attached hereto as Exhibit A. The complete roll is available in the Borough Assessor's office. Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 1 of 4 Assembly Member Smith Page 341 of 357 Assembly Member Draft Budgets 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 AGENDA ITEM #2.b. Section 2. Areawide Tax. There is hereby levied upon all taxable real property in the Kodiak Island Borough, a property tax consisting of a tax allocated to the Kodiak Island Borough General Fund at the rate of TBD 1.78 mills; a tax allocated to the Educational Support Fund at the rate of TBD 6.99 mills; a tax allocated to the Debt Service Fund at the rate of TRD 2.25 mills; and a tax allocated to the Renewal and Replacement Fund at the rate of TBD 0.33 mills; for a total areawide tax levy of TBD 11.35 mills for the tax year 2021, based upon the net taxable roll for real property in the amount of $ 1,341,595,132 and personal property in the amount of $153,152,089 producing areawide taxes of TBD $16,965,380. Section 3. Women's Bay Road Service Area. There is hereby levied upon all taxable real property within the Women's Bay Road Service Area, a property tax of 2.50 mills for service area purposes, in addition to the tax levied in Section 2 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $82,484,500 and personal property in the amount of $2,039,495 producing taxes for this service area of $211,310. Section 4. Service Area No. 1 Roads. There is hereby levied upon all taxable real property in the Service Area No. 1 Roads Service Area a property tax of 1.50 mills for service area purposes, in addition to the tax levied in Sections 2 and 3, above, for the tax year 2021, based on the assessment roll for real property in the amount of $297,124,036 and personal property in the amount of $6,581,605 producing taxes for this service area of $455,558. Section 5. Monashka Bay Road Service Area. There is hereby levied upon all taxable real property in the Monashka Bay Road Service Area a property tax of 1.99 mills for service area purposes, in addition to the tax levied in Sections 2, 3 and 4 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $27,095,600 and personal property in the amount of $117,700 producing taxes for this service area of $54,154. Section 6. Bay View Road Service Area. There is hereby levied upon all taxable real property in the Bay View Road Service Area, a property tax of 1.47 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4 and 5 above, for the tax year 2021 based on the net taxable roll for real property in the amount of $10,199,900 producing taxes for this service area of $14,994. Section 7. Fire Protection Area No. 1 Service Area. There is hereby levied upon all taxable real property in the Fire Protection Area No. 1 Service Area a property tax of 1.50 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5 and 6 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $444,206,153 and personal property in the amount of $6,772,156 producing taxes for this service area of $676,467. Section 8. Women's Bay Fire Area. There is hereby levied upon all taxable real property in the Women's Bay Fire Service Area, a property tax of 1.25 mills for fire area service in addition to the tax levied in Sections 2, 3, 4, 5, 6 and 7 above, for the tax year 2021 based on the net taxable roll for real property in the amount of $85,731,900 and personal property in the amount of $ 2,039,495 producing taxes for this service area of $109,714. Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 2 of 4 Assembly Member Smith Page 342 of 357 Assembly Member Draft Budgets 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 AGENDA ITEM #2.b. Section 9. Service Area No. 2. There is hereby levied upon all taxable real property in the Service Area No. 2 a property tax of zero mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7 and 8 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $0.00 and personal property in the amount of $0.00 producing taxes for this service area of $0.00. Section 10. KIB Airport Fire Service Area. There is hereby levied upon all taxable real property in the KIB Airport Fire Service Area a property tax of 4-.22 1.25 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8 and 9 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $12,339,600 and personal property in the amount of $2,276,789 producing taxes for this service area of $17,832 $18,270. Section 11. Woodland Acres Street Light Service Area. There is hereby levied upon all taxable real property in the Woodland Acres Street Light Service Area a property tax of 0.10 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9 and 10 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $58,552,350 and personal property in the amount of $605,606 producing taxes for this service area of $5,916. Section 12. Trinity Islands Street Light Service Area. There is hereby levied upon all taxable real property in the Trinity Islands Street Light Service Area a property tax of 0.15 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $ 12,809,500 producing taxes for this service area of $1,921. Section 13. Mission Lake Tide Gate Service Area. There is hereby levied upon all taxable real property in the Mission Lake Tide Gate Service Area a property tax of 0.25 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 and 12 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $6,538,700 producing taxes for this service area of $1,635. Section 14. Commercial Aircraft Tax. These areawide and service area levies made above are separate from and in addition to the property tax levied on aircraft by Section 3.40.070 of the Kodiak Island Borough Code. This tax shall be levied on the following schedule: Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 3 of 4 Assembly Member Smith Page 343 of 357 Assembly Member Draft Budgets FIXED WING ROTOCRAFT Gross Lbs Annual Tax Gross Lbs Annual Tax Non Flyable $50 0-1,000 $100 0-2,000 $400 1,001-2,000 $200 2,001-3,000 $800 2,001-3,000 $400 3,001-4,000 $1,000 3,001-4,000 $600 4,001-7,000 $1,400 4,001-5,000 $800 7,001-12,500 $1,600 5,001-6,000 $1,000 6,001-7,000 $1,200 7,001-8,000 $1,300 8,001-10,000 $1,400 10,001-12,500 $1,500 Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 3 of 4 Assembly Member Smith Page 343 of 357 Assembly Member Draft Budgets AGENDA ITEM #2.b. Page 344 of 357 Assembly Member Draft Budgets 127 Section 15. Delinquent Date Established. The billing date for taxes levied pursuant 128 to the provisions of this resolution shall be July 1, 2021. In accordance with KIBC 129 3.35.120, the taxes set out in this resolution shall become due on October 15, 2021 if 130 made in a single payment; or if made in two payments half due on August 15, 2021 and 131 half due on November 15, 2021. Should due date fall on a Saturday, Sunday or holiday, 132 the due date shall be the next business day. Said taxes shall be delinquent unless paid 133 before 5:00 p.m. local time, on the due date. Payments may be accepted based on a 134 timely postmark only if the return receives a United States Postal Service cancellation on 135 or before the due date. 136 Effective Date. This resolution shall be effective upon adoption. 137 138 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 139 THIS _ DAY OF _, 2021. 140 141 142 KODIAK ISLAND BOROUGH 143 ATTEST: 144 145 146 147 William Roberts, Mayor Alise Rice, Clerk 148 149 VOTES: 150 Ayes: 151 Noes: Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 4 of 4 Assembly Member Smith Page 344 of 357 Assembly Member Draft Budgets 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 AGENDA ITEM #2.b. Introduced by: Borough Manager thru the Mayor Drafted by: Finance Director Introduced on: 05/20/2021 Public Hearing Date: Adopted on: KODIAK ISLAND BOROUGH ORDINANCE NO. FY2022-02 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE BUDGET FOR FISCAL YEAR 2022 AND APPROPRIATING FROM ALL BOROUGH FUNDS WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly held a public hearing on the proposed Fiscal Year 2022 Budget; and WHEREAS, the Assembly has considered and incorporated the appropriation of funds established in Ordinance No. FY2022-01, which is appropriated in this ordinance and together shall constitute the entire Borough budget and appropriations for FY2022, except for capital improvement projects; and WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2022 budget and make appropriations to fund that budget from the corresponding Borough funds. NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the Kodiak Island Borough Code of Ordinances. Section 2: The budget for the fiscal year beginning July 1, 2021 entitled Kodiak Island Borough FY2022 Budget, excluding capital projects, is hereby adopted. Section 3: The amounts listed below are hereby appropriated from the corresponding funds: Fund — Department Title Amount 100-100 Legislative $161,661 100-105 Borough Management $553,571 100-110 Borough Clerk $521,470 100-115 Borough Attorney $109,500 100-120 Finance $824,037 100-125 Finance — Information Technology $1,169,620 100-130 Assessing $907,479 100-135 Engineering & Facilities $439,554 100-140 Community Development $794,047 100-142 Building Official $160,491 100-160 Economic Development $13,570 Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 1 of 3 Page 345 of 357 Assembly Member Draft Budgets 35 36 37 38 39 40 41 42 43 44 45 46 AGENDA ITEM #2.b. 100-165 General Administration $330,629 100-172 Parks & Recreation $87,046 100-175 Emer enc Preparedness $48,995 100-186 Animal Control $121,000 100-190 Education/Culture/Recreation $20,589 100-191 Non -Profit — Kodiak College & Libraries $0 100-192-110 Non -Profit — Health & Social Services $0 100-192-120 Non -Profit - Education, Culture & Recreation $0 100-195 Transfers $0 General Fund Subtotal $6,263,259 201 Education Support $11,090,089 $10,455,244 210 Land Sales $61,680 220 Building & Grounds $1,693,393 234 LEPC $3,000 240 Women's Bay Road Service $239,600 242 Service Area #1 $433,000 243 Service Area #2 $0 244 Monashka Bay Road Service $52,116 246 Bay View Road Service $14,500 250 Fire Protection Area #1 $754,550 252 Women's Bay Fire Department $214,200 254 KIB Airport Fire District $18,950 260 Woodland Acres Lighting $5,540 261 Trinity Island Lighting $1,875 262 Mission Lake Tide Gate $2,129 276 Facility $544,389 277 Tourism Development $75,200 278 Commercial Vessel Passenger $0 300 Debt Service $8,054,807 530 Solid Waste Collection & Disposal $5,039,609 540 Hospital $2,102,640 545 Long -Term Care Center $1,101,432 555 Kodiak Fisheries Research Center $4,065,192 556 Research Court Apartments $79,634 560 E911 Service $295,000 Section 4: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal year, June 30, 2022, to the respective fund. An appropriation for a capital improvement, grant award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its purpose has been accomplished or abandoned. Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of Ordinances, on July 1, 2021. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS _ DAY OF , 2021. Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 2 of 3 Page 346 of 357 Assembly Member Draft Budgets AGENDA ITEM #2.b. Page 347 of 357 Assembly Member Draft Budgets 47 KODIAK ISLAND BOROUGH ATTEST: 48 49 50 51 William Roberts, Mayor Alise Rice, Clerk 52 53 VOTES: 54 Ayes: 55 Noes: Kodiak Island Borough, Alaska Ordinance No. FY2022-02 Page 3 of 3 Page 347 of 357 Assembly Member Draft Budgets 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 AGENDA ITEM #2.b. Introduced by: Assembly Member Smith Drafted by: Finance Director Introduced on: 05/20/2021 Public Hearing on: Adopted on: KODIAK ISLAND BOROUGH ORDINANCE NO. FY2022-01 A ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH RECEIVING THE 2021 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL, LEVYING AD VALOREM PROPERTY TAXES FOR TAX YEAR 2021 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 2021; AND SETTING THE DATE WHEN TAXES BECOME DELINQUENT WHEREAS, the Kodiak Island Borough Assembly exercises its power to assess, levy, and collect property taxes as provided in AS Chapter 29.45 and KIBC Title 3.35; and WHEREAS, the Assembly wishes to acknowledge receipt of the 2021 Certified Real Property Roll and Business Personal Property Roll as certified by the Assessor on May 12, 2021; and WHEREAS, AS 29.45.240(a) calls for the Borough to annually set the rate of tax levy, date of equalization and date when taxes become delinquent by resolution; and WHEREAS, KIBC 3.25.010 calls for the Borough to annually set the tax levy by ordinance, and WHEREAS, KIBC 3.15.60 calls for the rate of levy to be determined by June 10 each year, and WHEREAS, AS 29.45.240(a) calls for the rate of levy to be determined by June 15 each year; and WHEREAS, in accordance with AS 29.45.240, KIBC 3.35.010 and KIBC 3.35.120, the Assembly now wishes to set the 2021 tax year rates of levy and date when taxes become delinquent.; and NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1. Certified Roll Acknowledged. The Assembly hereby acknowledges the 2021 Certified Real Property Roll and Business Personal Property Roll as certified by the Borough Assessor on May 12, 2021 and presented to the Assembly May 20, 2021 and uses that roll as the basis for levy of property taxes for 2021. A copy of the certification is attached hereto as Exhibit A. The complete roll is available in the Borough Assessor's office. Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 1 of 4 Assembly Member Smith Page 348 of 357 Assembly Member Draft Budgets 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 AGENDA ITEM #2.b. Section 2. Areawide Tax. There is hereby levied upon all taxable real property in the Kodiak Island Borough, a property tax consisting of a tax allocated to the Kodiak Island Borough General Fund at the rate of TB9 1.78 mills; a tax allocated to the Educational Support Fund at the rate of TBD 6.99 mills; a tax allocated to the Debt Service Fund at the rate of -T-1130 2.25 mills; and a tax allocated to the Renewal and Replacement Fund at the rate of TBD 0.33 mills; for a total areawide tax levy of T -BD 11.35 mills for the tax year 2021, based upon the net taxable roll for real property in the amount of $ 1,341,595,132 and personal property in the amount of $153,152,089 producing areawide taxes of TBD $16,965,380. Section 3. Women's Bay Road Service Area. There is hereby levied upon all taxable real property within the Women's Bay Road Service Area, a property tax of 2.50 mills for service area purposes, in addition to the tax levied in Section 2 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $82,484,500 and personal property in the amount of $2,039,495 producing taxes for this service area of $211,310. Section 4. Service Area No. 1 Roads. There is hereby levied upon all taxable real property in the Service Area No. 1 Roads Service Area a property tax of 1.50 mills for service area purposes, in addition to the tax levied in Sections 2 and 3, above, for the tax year 2021, based on the assessment roll for real property in the amount of $297,124,036 and personal property in the amount of $6,581,605 producing taxes for this service area of $455,558. Section 5. Monashka Bay Road Service Area. There is hereby levied upon all taxable real property in the Monashka Bay Road Service Area a property tax of 1.99 mills for service area purposes, in addition to the tax levied in Sections 2, 3 and 4 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $27,095,600 and personal property in the amount of $117,700 producing taxes for this service area of $54,154. Section 6. Bay View Road Service Area. There is hereby levied upon all taxable real property in the Bay View Road Service Area, a property tax of 1.47 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4 and 5 above, for the tax year 2021 based on the net taxable roll for real property in the amount of $10,199,900 producing taxes for this service area of $14,994. Section 7. Fire Protection Area No. 1 Service Area. There is hereby levied upon all taxable real property in the Fire Protection Area No. 1 Service Area a property tax of 1.50 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5 and 6 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $444,206,153 and personal property in the amount of $6,772,156 producing taxes for this service area of $676,467. Section 8. Women's Bay Fire Area. There is hereby levied upon all taxable real property in the Women's Bay Fire Service Area, a property tax of 1.25 mills for fire area service in addition to the tax levied in Sections 2, 3, 4, 5, 6 and 7 above, for the tax year 2021 based on the net taxable roll for real property in the amount of $85,731,900 and personal property in the amount of $ 2,039,495 producing taxes for this service area of $109,714. Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 2 of 4 Assembly Member Smith Page 349 of 357 Assembly Member Draft Budgets 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 AGENDA ITEM #2.b. Section 9. Service Area No. 2. There is hereby levied upon all taxable real property in the Service Area No. 2 a property tax of zero mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7 and 8 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $0.00 and personal property in the amount of $0.00 producing taxes for this service area of $0.00. Section 10. KIB Airport Fire Service Area. There is hereby levied upon all taxable real property in the KIB Airport Fire Service Area a property tax of 4-.22 1.25 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8 and 9 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $12,339,600 and personal property in the amount of $2,276,789 producing taxes for this service area of $17,832 $18,270. Section 11. Woodland Acres Street Light Service Area. There is hereby levied upon all taxable real property in the Woodland Acres Street Light Service Area a property tax of 0.10 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9 and 10 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $58,552,350 and personal property in the amount of $605,606 producing taxes for this service area of $5,916. Section 12. Trinity Islands Street Light Service Area. There is hereby levied upon all taxable real property in the Trinity Islands Street Light Service Area a property tax of 0.15 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $ 12,809,500 producing taxes for this service area of $1,921. Section 13. Mission Lake Tide Gate Service Area. There is hereby levied upon all taxable real property in the Mission Lake Tide Gate Service Area a property tax of 0.25 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 and 12 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $6,538,700 producing taxes for this service area of $1,635. Section 14. Commercial Aircraft Tax. These areawide and service area levies made above are separate from and in addition to the property tax levied on aircraft by Section 3.40.070 of the Kodiak Island Borough Code. This tax shall be levied on the following schedule: Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 3 of 4 Assembly Member Smith Page 350 of 357 Assembly Member Draft Budgets FIXED WING ROTOCRAFT Gross Lbs Annual Tax Gross Lbs Annual Tax Non Flyable $50 0-1,000 $100 0-2,000 $400 1,001-2,000 $200 2,001-3,000 $800 2,001-3,000 $400 3,001-4,000 $1,000 3,001-4,000 $600 4,001-7,000 $1,400 4,001-5,000 $800 7,001-12,500 $1,600 5,001-6,000 $1,000 6,001-7,000 $1,200 7,001-8,000 $1,300 8,001-10,000 $1,400 10,001-12,500 $1,500 Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 3 of 4 Assembly Member Smith Page 350 of 357 Assembly Member Draft Budgets 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 AGENDA ITEM #2.b. Section 15. Delinquent Date Established. The billing date for taxes levied pursuant to the provisions of this resolution shall be July 1, 2021. In accordance with KIBC 3.35.120, the taxes set out in this resolution shall become due on October 15, 2021 if made in a single payment; or if made in two payments half due on August 15, 2021 and half due on November 15, 2021. Should due date fall on a Saturday, Sunday or holiday, the due date shall be the next business day. Said taxes shall be delinquent unless paid before 5:00 p.m. local time, on the due date. Payments may be accepted based on a timely postmark only if the return receives a United States Postal Service cancellation on or before the due date. Effective Date. This resolution shall be effective upon adoption. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS _ DAY OF , 2021. KODIAK ISLAND BOROUGH ATTEST: William Roberts, Mayor Alise Rice, Clerk VOTES: Ayes: Noes: Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 4 of 4 Assembly Member Smith Page 351 of 357 Assembly Member Draft Budgets 1494747 0 W N 0 W JT budget 2022 Managers Budget 2022 ASJ 2022 Estimated Revenues Federal $ 1,335,000.00 $ 1,335,000.00 $ 1,335,000.00 State $ 1,655,154.00 $ 1,655,154.00 $ 1,655,154.00 Local - Real Prop Tax 9.097 $ 13,597,539.00 9.097 $ 13,597,539.00 9.097 $ 13,597,539.00 Local - Debt service 1.653 $ 2,470,817.14 2.290 $ 3,422,971.11 1.653 $ 2,470,817.14 Local - Other $ 2,020,500.00 $ 2,020,500.00 $ 2,500,000.00 Estimated Total Revenues 10.750 $ 21,079,010.14 11.387 $ 22,031,164.11 10.75 $ 21,558,510.14 Estimated Expenses Mill eqiv GF100100 Legislative -0.09 $ (140,000.00) -0.11 $ (161,661.00) -0.09 $ (140,000.00) GF100105 Borough Management -0.35 $ (530,000.00) -0.37 $ (553,571.00) -0.35 $ (530,000.00) GF100110 Borough Clerk -0.33 $ (500,000.00) -0.35 $ (521,470.00) -0.35 $ (521,470.00) GF100115 Borough Attorney -0.07 $ (109,500.00) -0.07 $ (109,500.00) -0.07 $ (109,500.00) GF100120 Finance Department -0.54 $ (805,692.00) -0.55 $ (824,037.00) -0.55 $ (824,037.00) GF100125 Information Technology -0.58 $ (860,000.00) -0.78 $ (1,169,620.00) -0.57 $ (849,620.00) GF100130 Assessing Department -0.43 $ (650,000.00) -0.61 $ (907,479.00) -0.53 $ (790,000.00) GF100135 Engineering / Facilities -0.29 $ (431,044.00) -0.29 $ (439,554.00) -0.29 $ (426,554.00) GF100140 Community Development -0.39 $ (590,000.00) -0.53 $ (794,047.00) -0.39 $ (590,000.00) GF100142 Building Official -0.11 $ (160,000.00) -0.11 $ (160,491.00) -0.11 $ (160,491.00) GF100160 Economic Development -0.01 $ (20,000.00) -0.01 $ (13,570.00) -0.01 $ (20,000.00) GF100165 General Administration -0.21 $ (320,000.00) -0.22 $ (330,629.00) -0.17 $ (255,629.00) GF100172 Parks & Recreation -0.02 $ (32,000.00) -0.06 $ (87,046.00) -0.02 $ (32,000.00) GF100175 Emergency Preparedness -0.03 $ (40,000.00) -0.03 $ (48,995.00) -0.01 $ (20,000.00) GF100186 Animal Control -0.08 $ (121,000.00) -0.08 $ (121,000.00) -0.08 $ (121,000.00) GF100190 Education/Culture/Recreation support -0.01 $ (20,589.00) -0.01 $ (20,589.00) -0.01 $ (20,589.00) GF100191 Kodiak College & Libraries -0.13 $ (200,000.00) 0.00 $ -0.07 $ (100,000.00) GF100192100 Non Profit: Health -0.06 $ (85,000.00) 0.00 $ -0.06 $ (85,000.00) GF100192120 Non Profit: Education -0.06 $ (85,000.00) 0.00 $ -0.06 $ (85,000.00) GF100195 Transfers out (Fund Balance) 0.00 0.00 $ 0.00 -3.81 $ (5,699,825.00) -4.19 $ (6,263,259.00) -3.80 $ (5,680,890.00) Estimated Revenues Federal State Local- RealProp Tax Local - Personal Prop Tax Local- Other Estimated Total Revenues GF expenditures subtotal KIBSD Debt Service subtotal FY21 KIB Principal, Int and Service Cost Less: SOA Debt Service Reimbursements if 50% subtotal Mill rate for Bond debt Over/Under Option #3 R&R Contingencies Use of fund balance Mill rate for FY22 W W 0 W $ 1,335,000.00 $ 1,655,154.00 9.10 $ 13,597,539.00 1.65 $ 2,470,817.14 $ 2,564,889.00 10.75 $ 19,152,582.00 -3.81 $ (5,699,825.00) 9.00 $ 13,452,757.00 $ (10,455,244.00) $ 2,997513.00 -5.39 $ (8,054,807.00) 1.83 $ 2,730,063.00 -3.56 $ (5,324,744.00) 1.65 $ 2,470,817.14 0.10 $ 143,586.14 0.00 0.10 $ 143,586.14 0.00 0.10 $ (0.00) 10.750 $ 1,335,000.00 $ 1,655,154.00 9.10 $ 13,597,539.00 2.30 $ 3,442,402.82 $ 2,020,500.00 11.40 $ 18,608,193.00 -4.19 $ (6,263,259.00) 8.26 $ 12,344,934.00 $ (10,455,244.00) $ 1,889,690.00 -5.39 $ (8,054,807.00) 1.83 $ 2,730,063.00 -3.56 $ (5,324,744.00) 2.30 $ 3,442,402.82 0.00 $ 7,348.82 $ 1,335,000.00 $ 1,655,154.00 9.10 $ 13,597,539.00 1.65 $ 2,470,817.14 $ 2,564,889.00 10.75 $ 19,152,582.00 -3.80 $ (5,680,890.00) 9.01 $ 13,471,692.00 $ (10,455,244.00) $ 3,016,448.00 -5.39 $ (8,054,807.00) 1.83 $ 2,730,063.00 -3.56 $ (5,324,744.00) 1.65 $ 2,470,817.14 0.11 $ 162,521.14 0.00 0.00 0.00 $ 7,348.82 0.11 $ 162,521.14 0.00 0.00 0.00 $ - 0.11 $ (0.00) 11.400 10.75 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 AGENDA ITEM #2.c. Version 3 Introduced by: Assembly Members Smith & Dvorak Drafted by: Finance Director Introduced on: 06/30/2021 Public Hearing on: Adopted on: KODIAK ISLAND BOROUGH ORDINANCE NO. FY2022-01 A ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH RECEIVING THE 2021 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL, LEVYING AD VALOREM PROPERTY TAXES FOR TAX YEAR 2021 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 2021; AND SETTING THE DATE WHEN TAXES BECOME DELINQUENT WHEREAS, the Kodiak Island Borough Assembly exercises its power to assess, levy, and collect property taxes as provided in AS Chapter 29.45 and KIBC Title 3.35; and WHEREAS, the Assembly wishes to acknowledge receipt of the 2021 Certified Real Property Roll and Business Personal Property Roll as certified by the Assessor on May 12, 2021; and WHEREAS, AS 29.45.240(a) calls for the Borough to annually set the rate of tax levy, date of equalization and date when taxes become delinquent by resolution; and WHEREAS, KIBC 3.25.010 calls for the Borough to annually set the tax levy by ordinance, and WHEREAS, KIBC 3.15.60 calls for the rate of levy to be determined by June 10 each year, and WHEREAS, AS 29.45.240(x) calls for the rate of levy to be determined by June 15 each year; and WHEREAS, in accordance with AS 29.45.240, KIBC 3.35.010 and KIBC 3.35.120, the Assembly now wishes to set the 2021 tax year rates of levy and date when taxes become delinquent.; and NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1. Certified Roll Acknowledged. The Assembly hereby acknowledges the 2021 Certified Real Property Roll and Business Personal Property Roll as certified by the Borough Assessor on May 12, 2021 and presented to the Assembly May 20, 2021 and uses that roll as the basis for levy of property taxes for 2021. A copy of the certification is attached hereto as Exhibit A. The complete roll is available in the Borough Assessor's office. Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 1 of 4 Version 3 Assembly Member Smith & Dvorak Page 354 of 357 Made Available At The Meeting 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 AGENDA ITEM #2.c. Section 2. Areawide Tax. There is hereby levied upon all taxable real property in the Kodiak Island Borough, a property tax consisting of a tax allocated to the Kodiak Island Borough General Fund at the rate of TA30 1.78 mills; a tax allocated to the Educational Support Fund at the rate of TBD 6.99 mills; a tax allocated to the Debt Service Fund at the rate of-T43B 2.25 mills; and a tax allocated to the Renewal and Replacement Fund at the rate of X0 0.33 mills; for a total areawide tax levy of TBD 11.35 mills for the tax year 2021, based upon the net taxable roll for real property in the amount of $ 1,341,595,132 and personal property in the amount of $153,152,089 producing areawide taxes of TBB $16,965,380. Section 3. Women's Bay Road Service Area. There is hereby levied upon all taxable real property within the Women's Bay Road Service Area, a property tax of 2.50 mills for service area purposes, in addition to the tax levied in Section 2 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $82,484,500 and personal property in the amount of $2,039,495 producing taxes for this service area of $211,310. Section 4. Service Area No. 1 Roads. There is hereby levied upon all taxable real property in the Service Area No. 1 Roads Service Area a property tax of 1.50 mills for service area purposes, in addition to the tax levied in Sections 2 and 3, above, for the tax year 2021, based on the assessment roll for real property in the amount of $297,124,036 and personal property in the amount of $6,581,605 producing taxes for this service area of $455,558. Section 5. Monashka Bay Road Service Area. There is hereby levied upon all taxable real property in the Monashka Bay Road Service Area a property tax of 1.99 mills for service area purposes, in addition to the tax levied in Sections 2, 3 and 4 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $27,095,600 and personal property in the amount of $117,700 producing taxes for this service area of $54,154. Section 6. Bay View Road Service Area. There is hereby levied upon all taxable real property in the Bay View Road Service Area, a property tax of 1.47 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4 and 5 above, for the tax year 2021 based on the net taxable roll for real property in the amount of $10,199,900 producing taxes for this service area of $14,994. Section 7. Fire Protection Area No. 1 Service Area. There is hereby levied upon all taxable real property in the Fire Protection Area No. 1 Service Area a property tax of 1.50 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5 and 6 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $444,206,153 and personal property in the amount of $6,772,156 producing taxes for this service area of $676,467. Section 8. Women's Bay Fire Area. There is hereby levied upon all taxable real property in the Women's Bay Fire Service Area, a property tax of 1.25 mills for fire area service in addition to the tax levied in Sections 2, 3, 4, 5, 6 and 7 above, for the tax year 2021 based on the net taxable roll for real property in the amount of $85,731,900 and personal property in the amount of $ 2,039,495 producing taxes for this service area of $109,714. Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 2 of 4 Version 3 Assembly Member Smith & Dvorak Page 355 of 357 Made Available At The Meeting 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 AGENDA ITEM #2.c. Section 9. Service Area No. 2. There is hereby levied upon all taxable real property in the Service Area No. 2 a property tax of zero mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7 and 8 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $0.00 and personal property in the amount of $0.00 producing taxes for this service area of $0.00. Section 10. KIB Airport Fire Service Area. There is hereby levied upon all taxable real property in the KIB Airport Fire Service Area a property tax of 4-.2-2 1.25 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8 and 9 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $12,339,600 and personal property in the amount of $2,276,789 producing taxes for this service area of $4732 $18,270. Section 11. Woodland Acres Street Light Service Area. There is hereby levied upon all taxable real property in the Woodland Acres Street Light Service Area a property tax of 0.10 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9 and 10 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $58,552,350 and personal property in the amount of $605,606 producing taxes for this service area of $5,916. Section 12. Trinity Islands Street Light Service Area. There is hereby levied upon all taxable real property in the Trinity Islands Street Light Service Area a property tax of 0.15 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $ 12,809,500 producing taxes for this service area of $1,921. Section 13. Mission Lake Tide Gate Service Area. There is hereby levied upon all taxable real property in the Mission Lake Tide Gate Service Area a property tax of 0.25 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 and 12 above, for the tax year 2021, based on the net taxable roll for real property in the amount of $6,538,700 producing taxes for this service area of $1,635. Section 14. Commercial Aircraft Tax. These areawide and service area levies made above are separate from and in addition to the property tax levied on aircraft by Section 3.40.070 of the Kodiak Island Borough Code. This tax shall be levied on the following schedule: Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 3 of 4 Version 3 Assembly Member Smith & Dvorak Page 356 of 357 Made Available At The Meeting FIXED WING ROTOCRAFT Gross Lbs Annual Tax Gross Lbs Annual Tax Non Flyable $50 0-1,000 $100 0-2,000 $400 1,001-2,000 $200 2,001-3,000 $800 2,001-3,000 $400 3,001-4,000 $1,000 3,001-4,000 $600 4,001-7,000 $1,400 4,001-5,000 $800 7,001-12,500 $1,600 5,001-6,000 $1,000 6,001-7,000 $1,200 7,001-8,000 $1,300 8,001-10,000 $1,400 10,001-12,500 $1,500 Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 3 of 4 Version 3 Assembly Member Smith & Dvorak Page 356 of 357 Made Available At The Meeting 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 AGENDA ITEM #2.c. Section 15. Delinquent Date Established. The billing date for taxes levied pursuant to the provisions of this resolution shall be July 1, 2021. In accordance with KIBC 3.35.120, the taxes set out in this resolution shall become due on October 15, 2021 if made in a single payment; or if made in two payments half due on August 15, 2021 and half due on November 15, 2021. Should due date fall on a Saturday, Sunday or holiday, the due date shall be the next business day. Said taxes shall be delinquent unless paid before 5:00 p.m. local time, on the due date. Payments may be accepted based on a timely postmark only if the return receives a United States Postal Service cancellation on or before the due date. Effective Date. This resolution shall be effective upon adoption. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS _ DAY OF , 2021. KODIAK ISLAND BOROUGH ATTEST: William Roberts, Mayor Alise Rice, Clerk VOTES: Ayes: Noes: Kodiak Island Borough, Alaska Resolution No. FY2022-01 Page 4 of 4 Version 3 Assembly Member Smith & Dvorak Page 357 of 357 Made Available At The Meeting KODIAK ISLAND BOROUGH Meeting Type: Afil k(Z T/2.P/_i6i / we✓4 Date: S2,S.S��TYI � Please PRINT your name legibly Please PRINT your name legibly Fat-PJ -5 c-o vi j F* SS PV s f� P Borough Assembly Work Session Attendance Date: