2020 Annual Operating Budget Booki
KODIAK ISLAND BOROUGH, ALASKA
ANNUAL ADOPTED BUDGET
FISCAL YEAR ENDING JUNE 30, 2020
AS SUBMITTED BY
Michael Powers
BOROUGH MANAGER
May 2, 2019
AND ADOPTED BY THE BOROUGH ASSEMBLY
May 23, 2019
BOROUGH ASSEMBLY
Mayor
Dan Rohrer
Assembly Members
Scott Arndt
Julie Kavanaugh
Andy Schroeder
Rebecca Skinner
Scott Smiley
Dennis Symmons
James Turner
Table of Contents
ii
Introduction ................................................. 1
Contact information for meetings, elected
officials, service areas and list of boards….… 1
10 Common Budget Questions .................. 5
Budget Award ............................................ 6
Mission Statement, Vision Statement and
Strategic Plan …………………………………………. 7
Organizational Chart .................................. 9
Community Profile and Demographics ..... 12
Budget Overview ....................................... 16
Budget Message ........................................ 16
Budget Calendar ........................................ 28
Budget Process Overview .......................... 29
Financial Summaries .................................... 32
Fund Structure ........................................... 32
Fund Matrix ............................................... 33
Fund Summary ........................................... 38
General Fund ................................................ 43
Summaries:
General Fund Revenue Sources and General
Fund Estimates ........................................... 43
General Fund Revenue ............................... 52
Summary of General Fund Expenditures by
Department ................................................ 54
Summary of General Fund Expenditures by
Function ...................................................... 55
Operational Departments:
Borough Assembly ...................................... 56
Manager’s Office ........................................ 60
Clerk’s Office .............................................. 62
Legal Services ............................................. 64
Finance ....................................................... 66
Information Technology Services ............... 68
Assessing .................................................... 70
Engineering and Facilities .......................... 72
Community Development .......................... 74
Building Inspection ..................................... 78
Economic Development ............................. 80
General Administration .............................. 81
Parks and Recreation .................................. 82
Emergency Preparedness ........................... 84
Animal Control............................................ 86
Education, Culture and Recreation ............ 88
Contributions to Kodiak College and Libraries
..................................................................... 89
Non-Profit Funding ...................................... 90
Transfers ..................................................... 92
Special Revenue Funds ................................. 93
Summaries:
Special Revenue Sources and Special Revenue
Fund Estimates ............................................ 84
Special Revenue Funds Recap ..................... 96
Operational Funds:
Education Support....................................... 98
Land Sales Fund – Resource
Management ............................................... 100
Buildings and Grounds Summary ................ 102
Buildings and Grounds –
Borough Building ......................................... 103
Buildings and Grounds –
Mental Health Center ................................. 104
Buildings and Grounds –
Closed Schools ............................................. 105
Buildings and Grounds –
School Building Major Repairs .................... 106
Buildings and Grounds –
Various Borough Buildings .......................... 107
Buildings and Grounds –
Projects Office ............................................. 108
Local Emergency Planning Committee ....... 110
Womens Bay Road Service Area ................. 112
Service Area No. 1 ....................................... 114
Service Area No. 2 ....................................... 116
Monashka Bay Road Service Area ............... 118
Bay View Road Service Area ........................ 120
Fire Protection Area No. 1
(Bayside Fire Department) .......................... 122
Womens Bay Fire Department .................... 124
Kodiak Island Borough Airport Fire
Protection District ....................................... 126
Woodland Acres Streetlight
Service Area ................................................ 127
Trinity Islands Streetlight
Service Area ................................................ 128
Mission Lake Tide Gate
Service Area ................................................ 129
Facilities Fund .............................................. 130
Tourism Development................................. 132
Commercial Passenger Vessel ..................... 134
Fern Fuller Trust .......................................... 135
Table of Contents
iii
Debt Service Fund......................................... 137
Capital Projects Funds .................................. 155
Enterprise Funds ........................................... 199
Municipal Solid Waste
Collection and Disposal .............................. 202
Hospital Facilities ........................................ 206
Long-Term Care Center .............................. 208
Kodiak Fisheries Research Center .............. 210
911 Services ................................................ 212
Appendix ....................................................... 213
Acronyms ……………………………………………… 213
Glossary ……………………………………………… 215
Location of Assembly
Work Sessions Map ................................... 221
Mill Rates Table ......................................... 222
Maximum Allowable Tax Revenue ............ 224
INTRODUCTION
1
Kodiak Island Borough
Fiscal Year 2020 Contact Information
Assembly Meetings
Assembly meetings are held on the second and fourth Thursdays of each month at 6:30 p.m. Regular
meetings can be viewed live via internet streaming or viewed as a recording which is accessible through
the Borough website. Assembly work sessions have voice recordings which can be accessed through the
borough website. Meeting agendas can be heard by listening to a recorded message or can be viewed on
the Borough website.
Meeting locations:
Regular meetings – held in the Assembly Chambers*, 710 Mill Bay Road
Call-in number to give public comment telephonically: 855-482-9202 or 907-486-3231
Work Session meetings – held in the school district conference room*, 722 Mill Bay Road
* Map of meeting locations can be found in the Appendix
Meeting information:
Phone agenda recordings: 907-486-9315
Borough Website is: http://www.kodiakak.us
Elected Officials
Name Office
Term
Ends Email Phone
Dan Rohrer Mayor 2019 dan.rohrer@kibassembly.org 907-539-5836
Scott Arndt Assembly Member 2019 Call instead of email 414-791-3745
Julie Kavanaugh Assembly Member 2020 julie.kavanaugh@kibassembly.org 907-942-0058
Andy Schroeder Assembly Member 2020 andy.schroeder@kibassembly.org 907-539-1979
Rebecca Skinner Assembly Member 2020 rebecca.skinner@kibassembly.org 907-512-0467
Scott Smiley Assembly Member 2019 scott.smiley@kibassembly.org 907-942-0184
Dennis Symmons Assembly Member 2021 dennis.symmons@kibassembly.org 907-654-1045
James Turner Assembly Member 2021 james.turner@kibassembly.org 206-316-0482
Borough Departments
De pa rtme nt Director Email Phone
Borough Manager
Michael Powers
mpowers@kodiakak.us
907-486-9302
Borough Clerk Tara Welinsky twelinsky@kodiakak.us 907-486-9310
Assessing Vacant - 907-486-9353
Finance / IT Dora Cross dcross@kodiakak.us 907-486-9323
Engineering/Facilities Dave Conrad dconrad@kodiakak.us 907-486-9343
Community Development Vacant - 907-486-9363
Bayside Fire Dept. Howard Rue, III hrue@kodiakak.us 907-486-4536
INTRODUCTION
2
Kodiak Island Borough
Fiscal Year 2020 Contact Information
Service Areas with Active Boards
Board Chair
Service Area
Email
Phone
Reed Oswalt Bay View Road Service mroswalt@alaskan.com 907-486-4486
Paul VanDyke Fire Protection Area #1 kodpvd@gmail.com 907-942-2904
Andrew Dano Monashka Bay Road Service trashfish@gci.net 907-486-6823
Scott Arndt Service Area #1 Call instead of email 414-791-3745
George Lee Womens Bay Service niifauto74@yahoo.com 907-539-7500
Craig Johnson Mission Lake Tide Gate craig.johnson@edwardjones.com 907-654-7712
Service Areas with Inactive Boards
Airport Fire Protection Service Area
Service Area #2
Trinity Islands Street Light Service Area
Woodland Acres Street Light Service Area
Advisory Boards
Architectural/Engineering Review Board / Building Code Board of Appeals (as needed)
Citizens Board of Equalization (BOE)
Joint Building Code Review Committee (as needed)
Kodiak Fisheries Advisory Committee
Kodiak Fisheries Work Group
Lands Committee
Parks & Recreation Committee
Planning & Zoning Commission (P&Z)
Solid Waste Advisory Board (SWAB)
INTRODUCTION
3
WHO CAN I CONTACT FOR THESE FREQUENTLY ASKED QUESTIONS?
Assessing Department 907-486-9353
What is the assessed value of a property?
What if I disagree about the assessed value of my property?
What if I need specific information on a property, like lot size or property lines?
What kinds of exemptions on property taxes are available?
Where can I apply for an exemption on my property taxes?
Where do I change my address for my tax statement?
Who do I notify of a property sale?
What documents are required to change the ownership of a property?
How is the assessed value of my property determined?
Clerk’s Office 907-486-9310
Where can I put in a public information request?
Where do I go to contact the Assembly?
Where do I go to register to vote?
Where do I go to run for a Borough elected office?
Where do I vote in municipal elections?
Where do I find public meeting information?
Where can I find a list of boards and commissions?
Community Development Department 907-486-9363
Who do I contact about planning and zoning regulations?
How do I get a zoning compliance permit?
How do I report a code violation?
Who do I contact about the animal control program?
How do I contact the Planning & Zoning Commission?
Who do I contact about the GIS program?
Who do I contact about maps?
How do I find a plat of my property?
Engineering and Facilities Department 907-486-9343
Who do I contact about the landfill or leachate treatment plant?
Who do I contact about my garbage pickup service?
Who do I contact about ongoing or upcoming capital improvement projects?
Who do I contact about Borough maintained roads?
Who do I contact about Borough maintained buildings?
Finance Department 907-486-9323
When are my property taxes due?
Where do I go to pay for my property taxes, severance, transient accommodations or excise taxes?
How can I pay for my property taxes, severance, transient accommodations or excise taxes?
Where can I get more information about severance, transient accommodations or excise taxes?
Where can I get a copy of the annual budget, annual popular report or annual financial report?
INTRODUCTION
4
WHO CAN I CONTACT FOR THESE FREQUENTLY ASKED QUESTIONS? – CON’T
Manager’s Office 907-486-9301
Who do I contact about employment?
Who do I contact about the Borough’s website?
How do I contact the Borough manager?
Burn Permits
Bayside Fire Department – 907-486-4536
Women’s Bay Volunteer Fire Department – 907-487-4312
Other Miscellaneous Questions
Who do I contact about City sales tax? – City of Kodiak 907-486-8650
Who do I contact about City water/sewer service? – City of Kodiak 907-486-8650
Who do I contact about any building, electrical or plumbing permits? – City of Kodiak 907-486-8070
(The Borough contracts with the City for permit and inspection services)
INTRODUCTION
5
Common Questions About the Budget
What is the Borough’s tax rate? – Page 222
What’s the total budget of the Borough? – Page 23
How much revenue comes from property taxes? – Page 43
What are other sources of revenue for the Borough? – Page 43
What percentage of the budget is spent on education? – Page 23
How much will road service/fire service spend in my district? – Pages 122-126
What are the reserves (or fund balances) of the Borough? – Page 37
How many employees work for the Borough and in which department? – Page 10
Does the Borough have a financial policy that guides how funds are reported, invested and
audited? – 38
Where can I find definitions and acronyms? – Pages 213-220
Where can I find population and other demographic information about the Kodiak Island
Borough? – 12
INTRODUCTION
6
This page is intentionally left blank.
6
Government Finance Officers Distinguished Budget Presentation Award
The Kodiak Island Borough has been a participant in the Distinguished Budget Presentation
Award program since FY1990. The Borough has received the Distinguished Budget Presentation
Award for all of our budgets from FY1991 through FY2019. This FY2020 budget will also be
submitted to the GFOA for their consideration.
7
Kodiak Island Borough
Mission Statement
Our mission is to provide quality service to the public in a fiscally responsible manner while fulfilling
Borough responsibilities and exercising powers required by Alaska Statute Title 29 and the Kodiak Island
Borough Code of Ordinances.
Vision Statement
Our vision is that the Kodiak Island Borough government is trusted and respected as a leader in
providing the highest quality of services to the public in a cost effective, efficient manner that is open,
dynamic, and focused.
Strategic Plan
Fiscal Years 2018-2023
(last updated 03/22/2018)
Purpose
The Kodiak Island Borough government exists to provide effective and efficient government services
within our powers and duties that will improve the quality of life in our community.
Envisioned Future 2030
Citizens have entrusted the Kodiak Island Borough government with powers that promote a vibrant,
diverse, and healthy economy and community centered on Kodiak’s unique assets like our natural
resources, people, and history. This includes a focus on a reasonable cost of living and a great quality of
life where diverse cultures and viewpoints come together, and an engaged community of citizens who
are working, living, and thriving together.
Strategic Direction
1. Encourage land and natural resources management for maximum benefit of Borough citizens.
a. Review Comprehensive Plan to ensure it is current and accurate, then develop land plan
consistent with the Comprehensive Plan to maximize potential for our community’s economic
growth and quality of life.
b. Create a long range natural resource development plan.
2. Optimize the effective use of community resources and assets through partnerships for the
benefit of Borough citizens.
a. Explore ways to collaborate with local governments to capitalize on community partnerships
through fostering positive relationships with cities, school district, service areas, tribes and rural
communities within the borough.
b. Work in partnership with State and Federal Agencies.
c. Promote a culture of public trust of elected officials, appointed officials, and staff through
involvement of all citizens, and strive to ensure all citizens feel comfortable, empowered and
desirous of participating in local government.
8
3. Foster responsible economic growth throughout the Borough.
a. Promote economic development policies that enhance a diverse economy and business
development.
b. Advocate for a healthy and vibrant fisheries industry.
c. Advocate for enhancement of local resources such as Kodiak based seafood and marine science
and education opportunities, tourism, agriculture, energy, Pacific Space Port, mineral extraction,
etc.
d. Encourage options to meet the local need for housing affordable for citizens with financial
capacities.
4. Promote fiscal policies that ensure stability and responsible government.
a. The Borough Assembly will be prudent in deliberations on revenue required to fund Borough
operations.
b. Balance expenditures to revenues on an annual basis to ensure the health of our community.
c. Foster public understanding of borough finances and operations.
d. Periodically review the long-term solid waste plan and revise as necessary.
5. Promote efficient, effective and responsive processes reflective of a high-performing government.
a. Evaluate opportunities for restructuring local government (e.g., consolidation or other options
available under Alaska law).
b. Understand the service area boards activities and borough’s responsibility in regards to service
area boards.
c. Seek ways to integrate committees in borough and city that maximize participation and
capacity.
d. Provide clear and concise direction to committees on an annual basis.
FY2020 Priorities
(Not in Priority Order)
1. Focus on staffing structure and ensure a smooth transition for new key leaders.
2. Establish expectations and accountability for each committee, and ensure codes and roles are
clear and understood by members.
3. Explore ways to collaborate with the City of Kodiak, the school district, service areas, tribes,
rural communities and civic organizations within the borough.
4. Identify potential policies for adoption to enhance economic development.
5. Develop a catalog of all available land to begin the process of developing a comprehensive land
plan.
6. Look into cost of securing specialist(s) to forecast and recommend the most viable economic
strategies.
7. Continue to seek opportunities for restructuring or consolidation with expectations to have a
report at year’s end on opportunities and progress made.
9
10
Primary Department Fund FY2019 FY2020
Permanent
Assessing General 5.0 4.0
Clerks General 3.0 3.0
*Community Development General 6.0 6.0
*Engineering & Facility General 6.0 5.0
Finance General 7.0 6.5
Information Technology General 2.5 2.5
Manager General 4.0 4.0
Land Sales Special Revenue 1.0 0.5
Kodiak Fisheries Research Center Enterprise 1.5 1.5
Solid Waste Collection & Disposal Enterprise 10.0 10.0
Permanent Total 46.0 43.0
Temporary/Seasonal
Engineering & Facility General 1.0 1.0
Finance General 0.5 0.5
Solid Waste Collection & Disposal Enterprise 1.0 1.0
Temporary/Seasonal Total 2.5 2.5
Grand Total 48.5 45.5
*
Budgeted FTE's
Kodiak Island Borough
Personnel Summary
When employees work outside of their primary department, payroll costs for that
work is charged to the department or fund receiving the benefit of the employees time.
11
This page is intentionally left blank.
12
COMMUNITY PROFILE AND DEMOGRAPHICS
Location
Kodiak is the largest island in the State of Alaska and the second largest in the United States; second
only to the Big Island of Hawaii. The island lies at the western border of the Gulf of Alaska, about 40
miles south of the Kenai Peninsula and approximately 250 miles south of Anchorage. Nearly two-thirds
of the Borough lies in the Kodiak Archipelago, which includes Kodiak Island and several smaller outlying
islands. One-third of the Borough is on the Alaska Peninsula, across the Shelikof Strait from Kodiak
Island. The Borough encompasses a total of 7,130 square miles, making it slightly smaller than the state
of Massachusetts. Accessible only by boat or plane, the Kodiak Island Borough faces unique challenges
in providing services to its residents.
13
Form of Government
The Kodiak Island Borough is a second-class borough and currently operates under a manager form of
government. The Manager is hired by the Assembly and oversees the day-to-day affairs of the Borough.
The Assembly is comprised of seven members elected by the public to govern the Borough. The Borough
Mayor, also elected by the people, presides over the Assembly, votes only in the case of a tie and serves
as a ceremonial figure for certain Borough affairs. The term of office for both assembly members and
the Mayor is three years. The day-to-day business of the Borough is conducted within six departments:
Manager’s Office, Clerk’s Office, Finance (including IT), Assessing, Community Development, and
Engineering/Facilities.
The Borough was incorporated in September 1963, as a Second-Class Borough by Chapter 146 Sessions,
Laws of Alaska 1961, as amended. Per AS 29.35.210, the powers of a second-class borough include
providing transportation systems; regulating the sales and use of fireworks; licensing, impounding, and
disposing of animals; providing garbage, solid waste, and septic waste collection and disposal; providing
water and air pollution control; participating in federal or state loan programs for housing rehabilitation
and improvement for energy conservation; providing for economic development; providing for the
acquisition and construction of local service roads and trails; establishing an emergency services
communications center; and regulating the licensing and operation of motor vehicles and operators. A
second-class borough may also issue bonds to finance or make loans to finance the acquisition,
construction, rehabilitation or development of public improvements. The Kodiak Island Borough has also
adopted health care powers under rules outlined in AS 29.35.300.
Population
The general population of the Kodiak Island Borough has fluctuated between 13,000 and 14,000 with
most of the population located in and around the City of Kodiak. The borough also includes five villages
which are located throughout the archipelago, all accessible only by small commuter aircraft or boat.
Economic Condition and Outlook
The economic condition of the Kodiak Island Borough remains resilient. The main industries within the
Borough are commercial fishing, tourism, government and community support services.
The backbone of the Kodiak economy is, and has been, the seafood industry. This industry includes
commercial fishing, fisheries research, management and enforcement, seafood processing, and
maintenance and support services. While some segments of the commercial fishing industry, such as
crab fisheries, have declined over time, others, like kelp harvesting have grown. The Port of Kodiak has
room for over 600 vessels and consistently has ranked in the top ten ports in the country, according to
the National Ocean Economics Program data.
Tourism continues to remain stable in Kodiak with a steady number of visitors. Cruise ships have
become a growing presence, bringing many visitors each summer.
An interesting niche within the Kodiak Island Borough is the Pacific Spaceport Complex, which was
constructed twenty years ago. Located at Narrow Cape, the complex occupies 3,700 acres and is owned
by Alaska Aerospace Development Corporation (AADC). It is also the first not owned by the Federal
Government, as the AADC is a public corporation of the State of Alaska. The Pacific Spaceport Complex
is the first complete launch facility built in the United States since the 1960’s. Its purpose is to support
14
the launches of small to medium-sized rocket-launched low earth orbit satellites, as well as military and
scientific research missions.
Kodiak is also home to the largest United States Coast Guard Base(USCG) in the United States,
employing around 1,200 people and providing vital services to the marine industries that are an integral
part of Kodiak’s make-up.
The preliminary unemployment rate on June 30, 2019, is 5.0% compared to 5.6% on June 30, 2018.
Hiring of seasonal cannery and other fisheries-related workers traditionally peaks around July and is
virtually nil in December. This generally accounts for seasonal highs and lows in the local unemployment
rate. This rate has fluctuated from 5.4% to 6.3% over the last five years, but the overall average is 5.6%.
Kodiak’s general real estate market has been increasing since the late 1980’s. The demand for affordable
housing increased with the 2016 closure of a major mobile home park within the Borough. From about
2000 until the general crash of the real estate market in the Lower 48 in 2007, Kodiak’s market was
increasing around 6-12% annually. While the real estate economy and the general economy of this
country fell drastically in 2007, the Kodiak real estate market generally continued to grow 2-4% annually
through the year 2012. The market leveled out in 2013 and 2014 for the most part, but sales in 2017
show a continued value increase of about 2% annually.
Kodiak Island Borough Demographics
State of Alaska, Department of Labor, Workforce Development
Kodiak Island
Borough State of Alaska
Annual Unemployment Rate (2018) 5.8% 6.6%
Annual Unemployment Rate (2017) 5.1% 7.2%
Kodiak Island Borough Specific Information (from Borough records)2017 2018
Kodiak Island
Borough
Kodiak Island
Borough
Public Education
Number of Schools 13 13
Number of Staff
Teachers 206 206
Support Personnel 210 210
Elections
Number of Registered Voters 9,357 10,039
Votes Cast in Last Election 1,692 1,266
Voter Turnout 18% 13%
15
Kodiak Island Borough Demographics, cont.
United States Census Bureau - Quick Facts Estimate for 7/1/2018 2017 2018
Kodiak Island
Borough
Kodiak Island
Borough State of Alaska United States
Population 13,606 13,345 737,438 327,167,434
Age
Under 5 years, percent 7.9% 7.8% 7.3% 6.1%
Under 18 years, percent 25.9% 25.6% 25.0% 22.6%
65 Years & Over, percent 10.2% 10.3% 11.2% 15.6%
Unspecified in above groups, percent 56.0% 56.0% 56.5% 55.7%
Sex
Male, percent 53.2% 53.2% 52.3% 49.2%
Female, percent 46.8% 46.8% 47.7% 50.8%
Housing
Housing Units 5,410 5,455 316,952 137,403,460
Owner-occupied housing, percent 60.7% 59.0% 63.7% 63.8%
Median value of owner-occupied housing 266,700$ 267,700$ 261,900$ 193,500$
Median gross rent 1,254$ 1,294$ 1,200$ 982$
Families & Living Arrangements
Households 4,585 4,538 252,536 118,825,921
Persons per household 2.96 2.96 2.81 2.63
Living in same house 1 year ago, percent of persons age 1 year+84%83.4%81.2%85.4%
Lanuage other than English spoken at home, percentage of persons age 5years+24.0%24.3%16.0%21.3%
Education
High school graduate or higher, percentage of persons age 25years+80.7%88.5%92.4%87.3%
Bachelor's degree of higher, percentage of persons age 25 years+24.8%24.1%29.0%30.9%
Geography
Population per square mile 2.1 2.1 1.2 87.4
Income & Poverty
Median household income 73,068$ 74,167$ 76,114$ 57,652$
Per capita income in past 12 months 32,066$ 32,625$ 35,065$ 31,177$
Persons in poverty, percent 7.3% 7.5% 11.1% 12.3%
16
Dear Mayor, Assembly Members and Residents:
Enclosed is the fiscal year 2020 budget document for the Kodiak Island Borough (KIB). This budget is
submitted according to Borough Code Section 3.08.030 and State Statutes and includes the goals and
objectives for fiscal year 2020, revenue sources, projected revenues, and the operating plan for all
departments including capital expenditures.
Budget Development Considerations
During the budget development process, staff considers many issues and challenges. These issues
include, but are not limited to, the economic outlook for the Borough, changes in federal and state
policies, controlling operational costs, and providing the current level of services to the community. In
response to these challenges, staff developed a budget that included conservative revenue estimates
based on a stable, local economic outlook. Staff also developed the budget to control operations costs,
where possible, and include provisions to allow for the same level of services offered to the community.
In addition, staff considered federal and state policies, including current direction and key issues noted
by these governing bodies. This is to ensure that any direct or indirect impacts are taken into
consideration while developing the Borough’s budget.
These considerations are comparable to those addressed in the fiscal year 2020 budget. The Kodiak
Island Borough faces these challenges each year and will continue to face these in upcoming years.
Budget Message
Kodiak Island Borough
Fiscal Year 2020
17
Federal
Federal budget reductions over the last several years have impacted the Borough. These reductions
have affected the revenue sharing we receive from the National Wildlife Refuge Sharing. Regulatory
changes in the commercial fishing industry influence state fisheries revenue sharing and local severance
tax collections. Federal PILT (Payment in Lieu of Taxes), which was 87% of our federal revenue in
FY2019, has remained fairly stable over the last few years
State
The State of Alaska’s budget reductions also influence the Borough’s budget. The Borough receives
revenues from the State’s Community Assistance Program (CAP), formally known as Community
Revenue Sharing Program, Shared Business Fisheries Tax, Fisheries Business Landing Tax, and shared
Telephone & Electric taxes. From those sources, the Borough received a total of $1.601 million in 2018
and $2.460 million in 2019; an increase of $859,630, or 54%. However, at this time it is unknown if this
increase will continue in light of the State’s current fiscal situation.
18
The current State budget cut FY2020 funding by 50% to the School Construction Debt Program. This
program allows incorporated boroughs and cities to take advantage of state aid for cost of school
construction debt and receive a reimbursed percentage of approved bond principal and interest. This
cut represents a $2.6 million-dollar loss of funds to the borough in FY2020.
In fiscal year 2008, the State of Alaska legislature established one uniform contribution rate of 22% for
PERS (Public Employees Retirement Systems) employers. Prior to this legislation, separate contributions
rates were used for each employer. Although the Alaska Retirement Management Board approved the
actuarially determined rate for fiscal year 2020 of 28.62%, which is an increase of 1.04% from Fiscal year
2019, the Borough will not see a budget impact in its PERS contribution this year which will remain at
22%.
In 2017, due to the fiscal policies of the State of Alaska, Standard & Poor’s bond rating agency had
dropped the State of Alaska’s bond rating to a Negative Outlook. However, on June 13, 2018, with the
passage of Senate Bill 26, the Permanent Fund Protection Act, the rating agency upgraded the State’s
rating to a Stable Outlook. Although the State’s rating continues to be a Stable Outlook, many rating
agencies are waiting for the final outcome of the new governor’s budget vetoes. This credit rating
affects the interest rates related to Alaska bonds and capital project funding.
Local
Major local policies are summarized in the Assembly’s Strategic Plan. The long-term goals are to develop
balanced budgets while maintaining existing levels of service, to reduce reliance on Federal and State
revenues by encouraging and developing our local economy and not reducing current fund balances.
The Borough uses assessed value on property, severance tax revenues, and City of Kodiak sales tax
figures to evaluate the strength of the local economy.
19
Other non-financial events that effect the local economy are:
The March 2018 announcement by the USCG (United States Coast Guard) of the upgrade of five
of its Kodiak based multipurpose airplanes over the next two years.
The April 2018 announcement by the USCG of the addition of two new Kodiak based cutters for
search and rescue, fisheries enforcement and security.
The June 2018 announcement by the USCG to add an additional 100 service members over the
next six years to the Kodiak Coast Guard Base.
Federal appropriations of up to $32 million to study and create housing over the next five years
for new personnel being assigned to the Kodiak base.
The Alaska Aerospace Corporation scheduled its first commercial launch at its Kodiak facility
since a failed military test launch led to an explosion and damaged the facility in 2014.
In October of 2018, voters passed a Maximum Allowable Tax Revenue initiative. This initiative limits
increases in local tax revenue to the Kodiak CPI. Although the eligible CPI rate FY2020 was 3%, the area
wide tax revenue increase was only 2.4%. Debt service for GO Bonds is not subject to the tax revenue
limitations per AS29.45.100.
Personnel Cost
The Borough’s budget goal for fiscal year 2020 was to maintain a consistent level of permanent staffing.
This budget includes estimated costs for vacant positions and an increased use of temporary and
seasonal employees. These temporary and seasonal employees are filling long vacant positions or
working on projects and maintenance work not completed in prior years due to vacant director
positions. Other expenses such as specialty training, certifications and licensures will increase personnel
costs and these anticipated costs have been included in department budgets.
Based on filled, vacant and temporary and seasonal employee, the fiscal year 2020 budget reflects a
4.9% increase in salaries and related benefits compared to FY2019 actual totals. This is a 6.4% decrease
compared to FY2019’s budgeted salaries and related benefits. Health insurance premiums, the largest
variable benefit cost, increased 5.2% for FY2020.
Overview of the FY2020 Budget
The Borough has five different fund types. They are:
1. General. This fund is the nucleus of the Borough; the day-to-day operations are in this fund.
2. Special Revenue. These funds include revenue and expenditures for a specified purpose, such as
education support, fire protection, road services, etc.
3. Debt Service. This fund is for the revenue and expenditures associated with bonded debt.
4. Capital Projects. These funds are for the various projects to upgrade, renovate, build, and repair
facilities owned or maintained by the Borough.
5. Enterprise. These funds are for the business-type activities of the Borough, within which user or
services fees generate revenue to cover expenditures.
A more in-depth description of each fund type will follow.
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Filled 43 43 45 46 47 45 43 45 43 39 37
Vacant 0 3 1 2 1 4 6 4 3 7 6
Budgeted 43 46 46 48 48 49 49 49 46 46 43
Permanent Personnel Totals
20
General Fund
The General fund is the Borough’s main operating fund and is where the day-to-day business of the
government is accounted for. Twenty separate departments fall into this fund. Revenues and expenses
which are not pledged for any specific purpose or use reside here. In FY2019, the levied mill rate was
1.10 which, along with other State and Federal revenue, assist in funding General Fund expenditures.
Due to a decreased General Fund budget, increases in estimated excise tax revenues and the probability
of the State reducing funding to the School Construction Debt Program, the FY2020 mill rate was
reduced to 0.56 mills.
The fund balance of the General Fund at June 30, 2019 is estimated to be $5.07 million which is an
increase of $1.83 million from the FY2018 ending fund balance of $3.23 million. The FY2020 year-end
fund balance is estimated to be $5.05 million.
The FY2019 budget was adopted as a balanced budget, i.e. revenues would be the same as expenditures
and there was no planned “use of fund balance” to balance this budget. The following is a list of major
variances between budget and actual revenues and department expenses. The net of these major
variances, along with non-major changes, helped to contribute to the increase in fund balance in
FY2019.
Federal Payment-In-Lieu-of-Tax (PILT) payment was $242k over the budgeted amount.
State shared revenues were $1.02m over the budgeted amount.
Penalties and interest on tax revenue was $139k over the budgeted amount.
Interest earnings on investments was $207k over the budgeted amount.
The Finance department expenses came in $174k under budget due to a position vacancy and
reduced costs.
The Assessing department expenses came in $257k under budget due to a position vacancy and
reduced costs.
The Engineering/Facilities department expenses came in $77 over budget.
General Fund revenues are budgeted at $6,242,758, which includes $2,162,806 (35%) from property
taxes and PILT, $1,814,000 (29%) from severance and excise taxes, $72,975 (1%) from licenses and
permits, $1,919,374 (30.65%) from intergovernmental sources, $250,000 (4%) from interest earnings,
$20,403 (0.3%) from use of fund balance and $3,200 (0.05%) from miscellaneous revenue.
General Fund expenditures are expected to decrease from an estimated $6,752,688 in FY2019 to a
budgeted $6,242,758 in FY2020, a decrease of $509,930. The reason for this decrease is largely due to
vacant positions and projects and maintenance work being put on hold.
General Fund expenditures are budgeted at $6,242,758; $1,660,638 (26%) for General Government,
$70,800 (1%) for Education, $608,205 (10%) for Assessing, $348,334 (5.5%) for Public Safety, $1,922,382
(32%) for Finance/IT, $384,294 (6%) for Engineering/Facilities, $86,904 (1%) for Health and Welfare,
$990,701 (16%) for Community and Economic Development, $157,500 (2.5%) for Non-Profit funding,
and $13,000 (<1%) in Transfers Out.
Special Revenue Funds
21
Special revenue funds are created when a revenue source is dedicated solely to a specific activity.
Examples would be a property tax dedicated to a road service district or for education support, or a
transient accommodation tax to be used only to promote tourism. In total, the Borough has twenty-
seven separate special revenue funds. The largest two are the Education Support Fund and the Facilities
Fund.
Education Support Fund: This fund was created by the Borough in FY2012. Prior to this, the
funds were part of the General Fund. The revenue for this fund comes from property taxes. For
FY2020 the budgeted school district support is $10,590,505 and is funded by a 7.45 mill rate.
This is an increase of $700,261 from FY2019 funding. Support funding includes $135,261 to
replace the revenue not received due to bad debt write-offs and previous years of
overestimated motor vehicle registration revenues, $10,025,244 of direct appropriation to the
school district and $430,000 of in-kind services to the school district. In-kind services are
payments that the Borough makes on behalf of the Kodiak Island Borough School District for
expenses such as snow removal, audit services and property and liability insurance.
Facilities Fund: The Borough established this fund to account for the sale of Shuyak Island to the
federal government in FY1996. As of June 30, 2019, the Facilities Fund had a fund balance of
$40.3 million. Since inception in FY1996 the Facilities fund has earned approximately $21.6
million in interest income. Eighty-five percent of the interest earnings from the previous year
can be used for insurance, debt reimbursement (capped at 50%), and capital projects; the
remaining fifteen percent must be kept in the fund for inflation proofing. In FY2020, the
Facilities Fund is budgeted to transfer $5,000 to Buildings and Grounds, $269,718 to Debt
Service and $264,718 to the Renewal and Replacement Fund.
Highlights of other special revenue funds are listed below.
FY2019 total snow removal costs in all service districts were budgeted at $280,052 but
came in at $110,278. This was $169,774 under budget and $14,033 less than FY2019
expenses. For FY2020, $276,400 is budgeted for snow removal costs.
Bayside Fire Department’s expenses decreased from $1,689,465 in FY2018 to an
estimated $634,771 in FY2019. Most of this decrease is due to the purchase of a new
fire tanker and fire engine for the department that occurred in FY2018.
The Tourism Development Fund transient accommodation tax revenues decreased from
$113,485 in FY2018 to $78,622 in FY2019. This is just 31% decrease; it is unclear
currently if the tourism accommodation business has reduced or if there are fewer
businesses complying with Borough tax reporting regulations.
Debt Service Funds
The Borough paid $7,838,317 in debt service payments and related costs in FY2019; $7,768,413 for bond
payments, $14,577 for bond-related expenses, $3,150 for arbitrage fees and $142,177 to the General
Fund in repayment of the loan needed to cover the FY2017 cut to school debt reimbursements by the
State of Alaska. The State of Alaska reimbursed the Borough for $5,226,069 (67%), a transfer from the
Facilities Fund paid $338,982 (4%) and the remaining $2,273,266 (29%) was paid with a 1.87 mill rate
levy.
For FY2020, the Borough is budgeting to spend $7,731,394 on debt service payments and $3,150 on
related costs. This is a decrease of $206,923 or approximately 0.15 mills. For FY2020, the mill rate on
22
debt service was decreased to 1.79 mills. The remaining $303,074 of revenue in the fund will be used to
defray the $2.5 million of cost cuts the State of Alaska made to the School Construction Debt Program
for FY2020.
Capital Project Funds
The Borough is currently managing $133,401,205 in capital projects and is budgeting to expend
$8,052,780 of these funds in FY2020. The majority ($92,878,717 (70%)) of these projects are being
funded by bond issues. The State of Alaska reimburses the Borough for up to 60% of debt service
payments for repairs and maintenance and up to 70% of the costs of new construction for school
buildings. The Borough has $9,629,000 in capital projects funded by state grants. This has been a major
source of construction funds over the years. Other funding sources are $2,200,000 in federal grants, and
$20,462,548 in loans from the Alaska Clean Water Fund. As the projects that have been funded from the
proceeds of general obligation bonds are completed, the Borough will have far less construction going
on. The Borough also has set a mill rate for property taxes to help fund some renewal and replacement
of Borough owned buildings; for FY2020 this mill rate is set at 0.95 mills.
Enterprise Funds
The Borough has five enterprise funds: Solid Waste Collection and Disposal, Hospital Facility, Long-Term
Care Center, Kodiak Fisheries Research Center (KFRC), and 911 Services. Highlights of these funds are
below.
The Borough has been closing sections of the landfill. As a result, our liability for closure
post/post closure costs have gone from $5,535,000 to $5,830,000, an increase of $295,000 (5%).
Closure/post closure expenses and leachate management will remain two of the biggest long-
term issues facing the Borough.
The Borough leases the hospital and long-term care buildings to Providence Health Care and the
KFRC Building to federal and other state entities. As such, the Borough has little impact on the
day-to-day operations within those buildings.
The Borough collects a tax on phone lines and retains an administration fee to recover the cost
of maintaining the mapping and addressing systems. The remainder of the revenue is remitted
to the City of Kodiak to support their communications system.
23
The Borough’s total budget for FY2020 is $46,724,015. The above chart enumerates the dollar value and
percentages of each fund’s share of the total budgeted amount.
Major Policy Issues
As always, one of the highest priorities of the Borough is to provide quality services to the Kodiak
residents at the lowest possible costs.
The major policy issues for FY2020 are maintaining the same level of service to the residents, funding
the School District to provide a quality education while maintaining a stable tax rate.
This year the area-wide mill rate, which includes the General Fund (0.56), Education Support Fund
(7.45), Debt Service Fund (1.79), and the Renewal and Replacement Capital Projects Fund (0.95), totals
10.75 mills. Although the distribution amounts in each fund may change from one year to the next, the
total 10.75 mill rate has remained unchanged since FY2012.
Since 86% of the total area-wide mill rate provides funding for schools (with Education Support at 69%
and Debt Service for school construction at 17%) many of the budget discussions center on school
funding. As a Second-Class Borough, the Borough must provide education area-wide in accordance with
AS14. State school funding limits for the Borough, prescribed by the State of Alaska using a formula
based on assessed property values within the Borough, contain a minimum and a maximum amount of
allowable funding. For FY2019, the minimum amount of required Educational Support was $4,255,475
and the maximum was $11,579,181; the Borough provided $9,890,244 which was 85% of allowable
maximum. In FY2020, the maximum allowable funding is $11,205,478 and the Borough is funding
Educational Support at $10,590,505 or 94% of the maximum amount.
24
Future budget discussions will again focus on the amount of Education Support funding provided to the
school district and whether the Borough should change the mill rate to pay for the increasing school
debt bond payments coming due. Alternatives to raising the mill rate may include reducing the annual
school district appropriation, reduce other programs or services, or a combination thereof.
Interest rates are low and potential earnings are difficult to predict. Currently, one-year treasury yields
are higher than both 5-year and 10-year treasury yields. For comparison, the Borough earned $859,183
in interest in FY2011 and $2,819,898 in FY2019. It should be noted that this is an increase of $2,401,884
or 88% above FY2018 earnings.
This year the Borough budgeted non-profit contributions from the General Fund at $207,500; $50,000 to
the Kodiak College and $157,500 to other non-profit organizations. This is equal to approximately 0.15
mills of property tax. Every year the Assembly reviews applications for funding of non-profit
organizations. Traditionally the Borough has allocated a considerable amount of money towards non-
profit agencies within the Kodiak Island Borough, however due to the overall budget constraints
reductions were made in the FY2020 budget compared to the FY2019 budget and this trend is expected
to continue.
The Borough is responsible for solid waste collection and disposal ‘on the road system’ and manages the
municipal landfill and leachate treatment plant in Kodiak. Currently, the Borough contracts out for
dumpster and roll-cart collection services. The Borough awarded a new garbage collection contract for
the years 2021 through 2027 Alaska Waste. Landfill fees are set annually and begin July 1 st.
Making the budget process difficult is the continued uncertainty regarding State and Federal funding.
Especially when the funding or cut information comes after the deadline for approved local municipal
budgets. Along with the late information is the increasing costs of complying with unfunded State and
Federal regulations such as the Clean Water Act, wetland regulations, senior exemption allowances and
others.
25
Tax Rate and Financial Analysis
This budget keeps the combined mill rate for the General Fund, Debt Service Fund, Education Support
Fund and the Renewal and Replacement Fund at 10.75 mills. These are the funds in the Borough that
are funded with the area-wide property tax. The voters of the Kodiak Island Borough initiated and
passed a property tax revenue cap in October of 2018, limiting the amount of future allowable tax
revenues to the increase in CPI and improved or new construction.
The State School Construction Debt program revenue is budgeted at $5,263,053. The State has generally
paid for 60 - 70% of our principal and interest payment for school construction related debt. However,
the State Governor vetoed 50% of the program’s distributions for FY2020 leaving the Borough to find a
way to pay for the remaining $2,631,526 on unreimbursed bond payments.
Various service districts within the Borough levy a property tax to provide service within the Borough.
These levies range from 0.10 mills up to 2.5 mills. A complete schedule of these rates can be found in
the appendix.
This year the Borough’s Education Support budget is $10,590,505 and the debt service budget for
education facilities is $8,037,617 for a total of $18,628,122. This contribution is equal to approximately
13.10 mills of property tax; however, State debt service reimbursements and other revenue sources
have reduced this to 9.24 mills.
Property assessments have increased from last year largely due to new construction and reappraisals of
existing property. A consistent pattern of reappraisals, standardization, and increased quality of both
the real and personal property rolls has continued. The taxable value of real and personal property for
FY2020 is $1,421,544,275, an increase of $51,863,898 (4%) over the FY2019 value of $1,369,680,377.
The Kodiak Island Borough School District (KIBSD) is a component unit of the Borough. As such, their
budget is not included in this document for three reasons: 1) the School District is still formulating their
budget, 2) their budget is submitted to and approved by the State of Alaska, and 3) the school board is a
governing board and the Borough Assembly has no control over their budget except for the amount of
local support funding made.
The economy of the Borough is resilient, even with the recent downturn in fisheries. Kodiak Island has a
diversified economic base including fishing, timber harvesting, tourism, a rocket launch facility, a
Fisheries Research Center, and a large contingent of Federal and State government employees including
a Coast Guard base. It is imperative that the borough continue to be financially responsible and seek
cost-effective improvements throughout Borough operations.
26
Objectives for FY2020
As this document describes, every department has unique goals and objectives. ‘Goals’ represent the
long-term purpose of the respective department and ‘objectives’ encompass the measurable steps
required to accomplish department goals.
The Borough performs some of its functions on an area wide-basis and some on a service-area basis.
Tasks such as property assessment, tax collection, planning and zoning, and administrative functions are
performed on an area-wide basis. State law mandates that the Borough is procure funds to pay for
school district operations.
Fire protection, road maintenance, building inspections, and other functions are performed on a service
area basis. The revenues from these areas fund these services.
The High School Renovation and Renewal Project is the largest capital project that the Borough has ever
funded. The construction is completed and is in use by students and school personnel.
The Borough is working on many long-term projects. Most of these are described in the Capital Projects
funds. That section enumerates projects scheduled for completion in FY2020 versus the years to come.
Looking past Fiscal Year 2020
The Borough will have to find other sources of revenues or cut expenditures in the coming years to pay
for school education support, school bond debt payments and deferred maintenance of Borough owned
buildings (including schools).
Since indications are that interest rates will not rise much in the next two to three years, there is
renewed interest in changing some of our investment policies and/or contracting with an investment
firm to manage all or part of the Borough’s Facility Fund.
Despite the national trend, the Borough believes that the assessed value of Kodiak Island property will
continue to rise, although the recent announcements of the Federal government’s plans to evaluate,
and potentially create new housing, for the increased staffing occurring at the Coast Guard base may
affect the expected rise in property values
Concerns over the age and deferred maintenance on Borough buildings and infrastructure continue,
especially as maintenance costs rise and the cost of asbestos abatement is discussed. Following the
completion of the High School Renovation project, the Borough does not anticipate much major school
construction for the near future. Presently, infrastructure is not adequate to handle the needs of our
senior citizens or those with physical, mental health or addiction disabilities.
The Borough operates the baler facility, landfill and leachate treatment plant. The Borough is currently
working on a major project to expand the landfill and extend the life cycle of the landfill by
approximately 20 years. The total cost of this project is expected to be $32,000,000. This project is near
completion, and recently KIB has started projects to replace the siding and roofing of the baler facility
building. The leachate treatment plant is functioning; however, technicians are still working to configure
the chemicals and process for optimum performance.
27
Acknowledgment
Particular appreciation is directed to all members of the Kodiak Island Borough staff for their
cooperative, efficient, and dedicated service during the past year. Special appreciation is also given to
the finance department for their assistance in the preparation of this document. Also, we would like to
give thanks to each member of the Assembly for their interest and support in adopting legislation, goals,
and policy guidance that allows staff to conduct the financial affairs of the Kodiak Island Borough in a
progressive and responsible manner.
Conclusion
The requested appropriations have been made with careful consideration and much conversation
between staff, the assembly and the public. The Assembly’s strategic plan containing their goals and
objectives helped staff build their budgets. Staff encourages participation and comments from the
residents of the Kodiak Island Borough on the budgeting process.
Respectfully submitted,
KODIAK ISLAND BOROUGH
Michael Powers Dora Cross
Administrative Official Finance Director
28
BUDGET CALENDAR
KODIAK ISLAND BOROUGH
FISCAL YEAR 2020
The following activity is outlined as essential for the orderly formulation of the Fiscal Year 2020 Borough
budget (July 1, 2019 through June 30, 2020).
Proposed Date Specific Date Budget Action Item Participants
February February 16, 2019
Assembly Reviews Budgets for General Fund. Also
reviews Special Revenue Funds and Enterprise Funds
with inactive boards
Manager, Finance
Director & Assembly
March February 28, 2019 Additional Budget review and discussion
Manager, Finance
Director & Assembly
March March 21, 2019 Additional Budget review and discussion
Manager, Finance
Director & Assembly
April April 4, 2019
Assembly Reviews Budgets for Special Revenue Funds
with active boards
Manager, Finance
Director, Boardchairs &
Assembly
April April 11, 2019
Assembly Revies Budgets for Enterprise Funds with active
boards
Manager, Finance
Director, Boardchairs &
Assembly
By April 30th April 25, 2019 Manager's Budget presentation to Assembly Manager & Assembly
By April 30th April 30, 2019 School District Funding Request to Manager
School District &
Manager
May April 25, 2019 Additional Budget review and discussion
Manager, Finance
Director & Assembly
May May 16, 2019
Resolution Identifying minimum funding to the School
District (within 30 days of receipt of School District Budget
Request)
Manager, Finance
Director & Assembly
May May 2, 2019 First Reading of Budget Ordinance
Manager, Finance
Director & Assembly
May May 16, 2019 Additional Budget review and discussion
Manager, Finance
Director & Assembly
By June 10th May 23, 2019
Second Reading of Budget Ordinance & adoption of Budget
Ordinance Assembly
29
Budget Process Overview
Budget Preparation
Budget preparation allows departments, service areas and enterprise fund directors to assess their goals
and objectives in order to create a financial plan for accomplishing them. The assembly must adopt a
final budget by June however the process begins as much as six months earlier. During those six
months, staff meetings and service board meetings are held to discuss potential changes in external
(public) services, internal services, expected revenues and requested expenditures. These meetings set
the ‘groundwork’ for the Manager’s Budget submission to the Assembly which must occur prior to May
1st each year.
Budget meetings with the Assembly are usually divided into three types:
All General Fund departments and those Special Revenue, and Enterprise funds that do not have
active boards.
o For these departments and funds, Borough staff prepares the budget information for
inclusion in the Manager’s Budget.
Special Revenue and Enterprise funds that do have active boards.
o For these funds, board members meet and prepare budgets that must be submitted to
the Clerk’s office by April 1st for inclusion in the Manager’s Budget.
School Board Funding Request
o The local school board submits a funding request to the assembly before May 1 st. The
assembly has 30 days from the boards submission date to pass a resolution identifying
the minimum amount of funding appropriated to the district.
During the period of February through May, the Assembly reviews the budget with the Manager and
Finance director, department directors and board chairs. To approve the budget, there must be two
public readings of the budget with final approval by June 10th of each year. The Borough Clerk is
responsible for posting notices of the public hearing.
The budget shall be adopted by a favorable vote of a majority of all members of the Assembly through
the adoption of an ordinance setting forth the appropriation levels and a resolution setting the mill
rates. The Borough Mayor may veto the ordinance, but his veto may be overridden by two-thirds of all
the votes to which the Assembly is entitled on the question. If the Assembly does not adopt a budget by
June 10, the Manager’s budget shall be deemed to have been finally adopted, per Section 3.08.060 of
borough code.
Upon adoption of the budget through Assembly passage of the budget ordinance, the budget is in effect
for the budget year (July 1-June 30).
30
Budget Amendments
Amendments to the budget can occur anytime during the fiscal year. Generally, the following actions
are required:
By ordinance
o All new appropriations that amends the annual budget ordinance,
o Grant funds which are unlimited as to use or subject to only general limitations
By resolution
o To move (appropriate) amounts between departments and projects,
o Grant funds which are limited by the grantor to a specific use or category of use
Balanced Budget
All funds of the Borough must have a balanced budget. For the Borough, this means that revenues, plus
a use of unrestricted fund balance, must equal expenditures.
Basis of Accounting for Budget
The term “basis of accounting” is used to describe the timing in which transactions or events are
recognized. The Borough uses this same basis for our budgeting.
Fund Type Accounting Basis Budgeting Basis
General Fund Modified Accrual Modified Accrual
Special Revenue Funds Modified Accrual Modified Accrual
Debt Service Fund Modified Accrual Modified Accrual
Capital Projects Modified Accrual Modified Accrual
Enterprise Funds Full Accrual Full Accrual
The Borough budgets government-type funds (General Fund, Special Revenue Funds, and Debt Service
Fund) and Capital Projects funds on a modified accrual basis. Revenues are recognized only when they
are both measurable and available. Revenues are considered available if they are received within 60
days of year end. Expenditures are recognized when they are incurred, but an exception to this general
rule is principal and interest on general long-term debt, which is recognized when due. Prepayment of
insurance and similar services extending over more than one year is allocated to the years benefited.
The Enterprise Funds (Municipal Solid Waste and Collection, Hospital, Long-Term Care Center, Kodiak
Fisheries Research Center, and E911 Services) also budget obligations when incurred as expenditures.
Revenues are recognized when they are obligated to the Borough (for example, user fees are recognized
as revenues when services are provided).
All Borough funds are appropriated annually, with the single exception being Capital Projects. These are
appropriated by project when they are presented to the assembly for approval. Capital projects
appropriations are adjusted in the quarterly budget amendments.
31
Date Appropriations Shall Lapse
Funds appropriated by the assembly shall lapse for further use as follows:
For encumbrance (obligation):
o All single-year funds shall lapse for the purpose of encumbrance on the last day
of the fiscal year.
o All multi-year appropriations (usually capital projects) shall normally lapse upon
completion of the project.
For Expenditure (payments):
o All single-year funds shall lapse upon payment of those encumbrances
outstanding at fiscal year-end.
o All multi-year funds shall normally lapse at project completion.
In other words, in all funds except capital projects, when goods and services are not received by the end
of the year, the encumbrances lapse.
32
FINANCIAL SUMMARIES
FUND STRUCTURE
The Borough accounts are organized on the basis of fund and account groups, each of which is considered a
separate accounting entity. Operations of each fund are accounted for with a separate set of self-balancing
accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate.
Borough resources are allocated to and accounted for in individual funds based upon the purposes for which they
are to be spent and the means by which spending activities are controlled. The various funds in this report are
grouped into five generic fund types within two broad fund categories.
Government Fund Types
General Fund: The General Fund is the operating fund of the Borough and is used to account for all financial
resources, except those that are required to be accounted for in another fund.
Special Revenue Funds: Special Revenue Funds are used to account for the proceeds of specific revenue sources
(other than major capital projects) that are legally restricted to expenditures for special purposes. We include
neighborhood service districts such as road, fire, and street lighting, as well as maintenance of our buildings and
grounds, education and tourism development in this fund type.
Debt Service Funds: The Debt Service Funds are used to account for the accumulation of, resources for, and the
payment of general long-term debt principal, interest, and related costs. The bulk of our debt is in the form of
general obligation bonds which are accounted for primarily in one large debt service fund.
Capital Project Funds: Capital Project Funds are used to account for financial resources to be used for acquisition
or construction of major capital facilities and equipment. We use these funds to track projects funded by bond
revenue, grants, and other large maintenance projects.
Proprietary Fund Types
Enterprise Funds: Enterprise Funds are used to account for operations (a) that are financed and operated in a
manner similar to private business enterprises where the intent of the governing body is that the costs (expenses,
including depreciation) of providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges, or (b) where the governing body has decided that periodic
determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance,
public policy, management control, accountability, or other purposes. The Borough has five Enterprise Funds:
Municipal Solid Waste Collection and Disposal, Hospital Facility, Long-Term Care Center, Kodiak Fisheries Research
Center, and 911 Emergency Telephone Services.
33
Fund 495 – Hospital Projects
34
FISCAL POLICY
This fiscal policy, adopted March 15, 1990, is a statement of the guidelines and goals that will influence and guide
the financial management practices of the Kodiak Island Borough. A fiscal policy that is adopted, adhered to, and
regularly reviewed is recognized as the cornerstone of sound financial management. Effective fiscal policy:
contributes significantly to the Borough’s ability to insulate itself from having a financial crisis;
enhances long-term financial credibility by helping to achieve the highest bond and credit ratings
possible;
promotes long-term financial stability by establishing clear and consistent guidelines;
directs attention to the total financial picture of the Borough rather than single-issue areas;
promotes the view of linking long-run financial planning with day-to-day operations; and
provides the Assembly and the citizens of the Borough with a framework for measuring the fiscal
impact of government services against established fiscal parameters.
To these ends, the following policy statements are provided:
Operating Budget Policies (Adopted FY1990)
The budget is a plan for allocating resources. The objective is to enable service delivery with allocated resources.
Services must be delivered to the citizens at a level that will meet real needs as efficiently and effectively as
possible.
The Borough’s goal is to pay for all recurring expenditures with recurring revenues and to use non-recurring
revenues for non-recurring expenditures.
It is important that a positive undesignated fund balance and a positive cash balance be shown in all governmental
funds at the end of each fiscal year.
When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year must be reduced
sufficiently to create a positive undesignated fund balance and a positive cash balance.
When possible, the Borough will integrate performance measurement and productivity indicators within the
budget. This should be done in an effort to improve the productivity of Borough programs and employees.
Productivity analysis should become a dynamic part of the Borough administration.
The budget must be structured so that the Assembly and the general public can readily establish the relationship
between expenditures and the achievement of service objectives.
The individual department and agency budget submissions must be prepared with the basic assumption that the
Assembly will always attempt to maintain the current tax rates.
Budgetary review by the Assembly will focus on the following basic concepts:
Staff Economy
The size and distribution of staff will be a prime concern. The Assembly will seek to limit staff increases to
areas where approved program growth and support absolutely requires additional staff and to reduce staff
where this can be done without adversely affecting approved service levels.
Capital Construction
Emphasis will be placed upon continued reliance on a viable level of pay-down capital construction to fulfill
needs in an Assembly approved comprehensive capital improvements program.
35
Program Expansions
Proposed expansion to existing programs and services must be submitted as budgetary increments requiring
detailed justification. Every proposed program or service expansion will be scrutinized on the basis of its
relationship to the health, safety, and welfare of the community.
New Programs
New programs or services must also be submitted as budgetary increments requiring detailed justification.
They will be evaluated on the same basis as program expansion plus an analysis of long-term fiscal impacts.
Existing Service Costs
The justification for base budget program costs will be a major factor during budget review.
Administrative Costs
In all program areas, administrative overhead costs should be kept to an absolute minimum.
Functions of all departments and agencies should be reviewed in an effort toward reducing duplicate activities
within the Borough government and the autonomous and semi-autonomous agencies, which receive
appropriations from the Borough.
The budget will provide for adequate maintenance of capitalized assets and for their orderly replacement.
The administration will maintain budgetary controls at the character level within each organizational unit.
(Characters are broad classifications of expenditures: fringe benefits, contractual services.)
The preparation and distribution of budget status reports, interim financial statements, and annual financial
reports is required.
The Borough will remain current in payments to the retirement system.
The Borough will develop and annually update a long-range (three to five years) financial forecasting system
that will include projections of revenues, expenditures, and future costs and financing of capital improvements
that are included in the capital budget.
The Borough will develop and annually update a financial trend monitoring system which will examine the
fiscal trends from the preceding five years- trends such as revenues and expenditures per capita and adjusted
for inflation, liquidity, or operating deficits. Where possible, trend indicators will be developed and tracked for
specific elements of the Borough’s fiscal policy.
Debt Policies (Amended in FY2010)
The Borough will not fund current operations from the proceeds of borrowed funds.
The Borough will confine long-term borrowing to funding of capital improvements or projects that cannot
be financed from current revenues. When the Borough finances capital projects by issuing bonds, it will
repay the debt within a period not to exceed the expected useful life of the project.
Target debt ratios will be annually calculated and included in the review of financial trends.
Net debt, as a percentage of the estimated market value of taxable property, should not exceed two
percent.
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed
15 percent.
The Borough recognizes the importance of underlying and overlapping debt in analyzing financial
conditions and will regularly analyze its indebtedness.
The Borough will maintain good communications about its financial condition with bond and credit
institutions.
36
The Borough will follow a policy of full disclosure in every annual financial statement and bond official
statement.
The Borough will avoid borrowing on tax anticipation and maintain adequate fund balance.
Revenue Policies (Adopted in FY1990)
The Borough will try to maintain a diversified and stable revenue structure to shelter it from short-run
fluctuations in any single revenue source.
The Borough will attempt to maintain a diversified and stable economic base by supporting policies that
promote tourism, fishing, agriculture, commercial, and industrial employment.
The Borough will estimate its annual revenues by an objective, analytical process.
The Borough, where possible and reasonable, will institute user fees and charges for specialized programs
and services. Rates will be established to recover operational, as well as capital or debt service costs.
The Borough will regularly review user fee charges and related expenditures to determine if pre-
established recovery goals are met.
The Borough will maintain a sound, consistent, and equitable ad valorem property tax assessment
program. The Borough will follow an aggressive policy of collecting tax revenues where the annual level
of uncollected current property tax should not exceed two percent.
The Borough should routinely identify governmental aid funding possibilities. However, before applying
for and accepting intergovernmental aid, the Borough will assess the merits of a particular program as if it
were funded with local tax dollars. Local tax dollars will not be used to make up for losses of
intergovernmental aid without first reviewing the program and its merits as a budgetary increment.
Investment Policies (Adopted in FY1990)
The Borough will maintain an investment policy based on the Government Finance Officers Association
(GFOA) model investment policy.
The Borough will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections,
and deposits of all funds will be scheduled to ensure maximum cash availability and investment potential.
When permitted by law, the Borough will pool its various funds for investment purposes.
The Borough will obtain the best possible return on all investments consistent with the underlying criteria
of liquidity and safety of principal.
The Borough will regularly review contractual opportunities for consolidated banking services.
Accounting, Auditing, and Reporting Policies (Adopted in FY1990)
The Borough will establish and maintain a high standard of accounting practices in conformance with
Generally Accepted Accounting Principles (GAAP).
The accounting system will maintain records on a basis consistent with accepted standards for
government accounting according to the Government Accounting Standards Board (GASB).
Regular monthly financial statements and annual financial reports will present a summary of financial
activity by departments and agencies within all funds.
Where possible, the reporting system will also provide monthly information on the total cost of specific
services by type of expenditure and revenue by fund.
An independent firm of certified public accountants will perform an annual financial and compliance audit
and will publicly issue an opinion, which will be incorporated into the Comprehensive Annual Financial
Report (CAFR).
The Borough will annually strive for the GFOA Certificate of Achievement for Excellence in Financial
Reporting and the GFOA Distinguished Budget Presentation Award.
37
Capital Budget Policies (Adopted in FY1990)
The Borough will make all capital improvements in accordance with an adopted capital improvements
program.
The Borough will develop a multi-year plan for capital improvements that considers development policies
and links the development process with the capital plan.
The Borough will enact an annual capital budget based on the multi-year capital improvement program.
The Borough will coordinate development of the capital improvement budget with development of the
operating budget. Future operating costs associated with new capital projects will be projected and
included in operating budget forecasts.
The Borough will maintain all its assets at a level adequate to protect its capital investments and to
minimize future maintenance and replacement costs.
The Borough will identify “full-life” estimated cost and potential funding sources for each capital project
proposal before it is submitted to the Assembly for approval.
The Borough will determine the total cost for each potential financing method for capital project
proposals.
The Borough will identify the cash flow needs for all new projects and determine which financing method
best meets the cash flow needs of the project.
Reserve Policies (Adopted FY1990)
The Borough will maintain a fund balance designation for fiscal cash liquidity purposes; i.e. fiscal reserve
that will provide sufficient cash flow to minimize the potential of short-term tax anticipation borrowing.
The Borough will maintain appropriated contingencies to provide for unanticipated expenditures.
The three contingencies and their recommended minimum funding levels are:
Emergency Contingency 1.00% of General Fund
Personnel Contingency 0.50% of General Fund
Litigation Contingency 0.25% of General Fund
The Borough will maintain sufficient self-insurance reserves, as established by professional judgment,
based on the funding techniques utilized and the recorded losses.
For fiscal year 2018 these are the levels of funding required to meet these needs. Basically, this is
unencumbered fund balance in the General Fund:
General Fund Balance Percent Applied for Fund Contingency Balance
Emergency $5,070,999 1% 50,710
Personnel $5,070,999 ½% 25,355
Litigation $5,070,999 ¼% 16,678
Total N/A N/A $92,743
The $5,070,999 in unreserved fund balance in the General Fund easily covers these amounts.
38
Special Debt Capital
General Revenue Service Projects Enterprise
Fund Funds Funds Funds Funds Total
Revenues
Property Taxes 797,806 12,039,124 2,544,564 - - 14,090,249
Transient Accomodation Tax - 105,000 - - - 94,000
Non Ad Valorem Taxes 27,000 - 230,000 - - 279,500
Payment in Lieu of Taxes 1,338,000 - - - - 1,331,000
Severence Taxes 1,409,000 - - - - 1,435,000
Excise Tax 405,000 - - - - 200,000
Penalties & Interest Fees 200,000 - - - 4,000 153,500
Rents & Royalties - 842,603 - - 1,843,745 2,952,492
User Fees - - - - 4,710,460 3,913,925
Land Sales Activities - 35,650 - - - 200,000
Licenses & Permits 72,975 33,600 - - - 95,500
Federal Revenues 180,000 - - 107,717 - 112,500
State Revenues 1,739,374 61,756 5,263,053 290,894 43,542 7,100,800
Fines 150 - - - - -
Interest Earnings 50,000 765,250 - - 168,951 879,058
Sale of Bonds/Loans - - - 3,665,755 85,015 5,737,058
Miscellaneous 23,453 417,679 - 534,912 3,096,485 2,863,712
Total Revenue 6,242,758 14,300,662 8,037,617 4,599,278 9,952,198 41,438,294
Transfers In - 93,000 - 874,877 45,000 734,346
Total Sources of Funds 6,242,758 14,393,662 8,037,617 5,474,155 9,997,198 42,172,640
Expenditures
General Government 3,967,314 - - 214,625 - 4,200,180
Education 50,000 10,590,505 8,037,617 2,286,431 2,403,033 24,830,272
Health & Welfare 86,904 - - - 2,547,704 2,911,792
Assessing 608,205 - - - - 739,669
Community Development 970,101 - - - - 894,786
Resource Management - 137,943 - - - 465,603
KIB Buildings - 1,131,145 - 982,876 - 1,004,741
LEPC - 28,500 - - - 15,812
Road Maintenance - 716,884 - - - 771,118
Public Safety 348,334 866,685 - 629,846 250,000 1,822,113
Culture and Recreation 20,800 - - - - 321,320
Economic Development 20,600 172,000 - - - 119,100
Non Profit Funding 157,500 - - - - 207,500
Solid Waste - - - 3,939,002 4,796,461 8,169,782
Other - - - - - -
Transfers Out 13,000 750,000 - - - 215,000
Total Use of Funds 6,242,758 14,393,662 8,037,617 8,052,780 9,997,198 46,688,788
Estimated Beginning Balance 5,070,999 45,236,704 532,257 - 42,018,998 92,858,958
Estimated Funds Available 06/30/20 5,070,999 45,236,704 532,257 (2,578,625) 42,018,998 88,342,810
FY2020 Budget Summary, All Funds
39
Three Year Budget Overview
General Fund Special Revenue Funds Debt Service Funds
FY18 FY19 FY20 FY18 FY19 FY20 FY18 FY19 FY20
Actual Estimated Budgeted Actual Estimated Budgeted Actual Estimated Budgeted
REVENUES
Property Taxes 822,653$ 1,528,523$ 797,806$ 10,483,198$ 11,262,407$ 12,039,124$ 2,711,114$ 2,598,320$ 2,544,564$
Transient Accomodation Tax - - - 113,485 78,622 105,000 - - -
Non Ad Valorem Taxes 30,000 30,200 27,000 237,895 220,392 - - - 230,000
Payment in Lieu of Taxes 1,621,466 1,582,037 1,338,000 - - - - - -
Severance Taxes 1,815,923 1,208,188 1,409,000 - - - - - -
Excise Tax 310,482 422,798 405,000 - - - - - -
Penalties & Interest on Taxes 219,086 288,818 200,000 1 403 - - - -
Rents & Royalties - - - 876,635 845,653 842,603 - - -
User Fees - - - - - - - - -
Land Sales Activites - - - 224,902 76,676 35,650 - - -
Licenses & Permits 62,349 130,441 72,975 34,810 33,600 33,600 - - -
Federal Revenues 191,973 222,000 180,000 159,846 2,231 - - - -
State Revenues 1,684,652 2,654,689 1,739,374 61,234 77,165 61,756 4,985,040 5,226,069 5,263,053
Fines 441 - 150 - - - - - -
Interest Earnings 10,830 211,629 50,000 225,663 1,846,509 765,250 (1,747) 1,213 -
Miscellaneous 6,273 3,921 3,050 25,732 28,514 11,580 - - -
Use of Fund Balance - - 20,403 - - 481,099 - - -
Sale of Bonds - - - - - - - - -
Sale of Fixed Assets 1,240 4,815 - - - - - - -
TRANSFERS IN 492,936 142,177 - - 451,387 18,000 65,105 338,982 -
TOTAL SOURCE OF FUNDS 7,270,305 8,430,237 6,242,758 12,443,402 14,923,558 14,393,662 7,759,512 8,164,583 8,037,617
EXPENDITURES
General Government 3,606,008 4,176,224 3,967,314 - - - - - -
Education 72,000 50,000 50,000 9,377,500 9,920,576 10,590,505 7,278,309 7,678,413 7,731,394
Health & Welfare 77,186 56,997 86,904 - - - - - -
Assessing 789,478 521,034 608,205 - - - - - -
Community Development 880,241 971,724 970,101 - - - - - -
Resource Management - - - 350,488 190,819 137,943 - - -
KIB Buildings - - - 554,734 765,062 1,131,145 - - -
Road Maintenance - - - 612,065 585,300 716,884 - - -
Fire Districts - - - 1,872,021 742,840 857,508 - - -
Public Safety 323,504 318,153 348,334 22,608 26,781 37,677 - - -
Culture and Recreation 4,665 20,472 20,800 - - - - - -
Economic Development 33,936 600 20,600 141,569 132,248 172,000 - - -
Solid Waste - - - - - - - - -
Capital Outlay - - - - - - - - -
Non-Profit Funding 207,500 182,900 157,500 - - - - - -
Other - - - - - - 16,057 17,727 306,223
TRANSFERS OUT 403,958 - 13,000 130,210 787,982 750,000 492,936 142,177 -
TOTAL USE OF FUNDS 6,398,476 6,298,104 6,242,758 13,061,196 13,151,608 14,393,662 7,787,302 7,838,317 8,037,617
40
Three Year Budget Overview Continued
Capital Projects Funds Enterprise Funds TOTAL
FY18 FY19 FY20 FY18 FY19 FY20 FY18 FY19 FY20
Actual Estimated Budgeted Actual Estimated Budgeted Actual Estimated Budgeted
REVENUES
Property Taxes 1,736,075$ -$ -$ -$ -$ -$ 15,753,040$ 15,389,249$ 15,381,494$
Transient Accomodation Tax - - - - - - 113,485 78,622 105,000
Non Ad Valorem Taxes - - - - - - 267,895 250,592 257,000
Payment in Lieu of Taxes - - - - - - 1,621,466 1,582,037 1,338,000
Severance Taxes - - - - - - 1,815,923 1,208,188 1,409,000
Excise Tax - - - - - - 310,482 422,798 405,000
Penalties & Interest on Taxes - - - 525 4,912 4,000 219,612 294,133 204,000
Rents & Royalties - - - 1,966,856 1,863,527 1,843,745 2,843,491 2,709,180 2,686,348
User Fees - - - 3,994,972 4,709,854 4,710,460 3,994,972 4,709,854 4,710,460
Land Sales Activites - - - - - - 224,902 76,676 35,650
Licenses & Permits - - - - - - 97,159 164,041 106,575
Federal Revenues 97,761 403,843 107,717 - - - 449,580 628,074 287,717
State Revenues - 25,965 290,894 21,411 39,117 43,542 6,752,338 8,023,004 7,398,619
Fines - - - - - - 441 - 150
Interest Earnings 31,262 - - 64,869 673,411 168,951 330,878 2,732,762 984,201
Miscellaneous 284,361 353,600 534,912 1,557,257 1,414,154 1,404,572 1,873,623 1,800,189 1,954,114
Use of Fund Balance - - - - - 1,691,913 - - 2,193,415
Sale of Bonds - - 3,665,755 27,211 85,015 85,015 27,211 85,015 3,750,770
Sale of Fixed Assets - - - - - - 1,240 4,815
TRANSFERS IN 2,469,951 145,261 874,877 45,000 45,000 45,000 3,072,992 1,122,807 937,877
TOTAL SOURCE OF FUNDS 4,619,410 928,669 5,474,155 7,678,101 8,834,989 9,997,198 39,770,729 41,282,037 44,145,390
EXPENDITURES
General Government - - - - - - 3,606,008 4,176,224 3,967,314
Education - - - 1,422,335 1,072,032 2,403,033 18,150,144 18,721,021 20,774,932
Health & Welfare - - - 1,568,642 735,495 2,547,704 1,645,828 792,492 2,634,608
Assessing - - - - - - 789,478 521,034 608,205
Community Development - - - - - - 880,241 971,724 970,101
Resource Management - - - - - - 350,488 190,819 137,943
KIB Buildings - - - - - - 554,734 765,062 1,131,145
Road Maintenance - - - - - - 612,065 585,300 716,884
Fire Districts - - - - - - 1,872,021 742,840 857,508
Public Safety - - - 91,478 188,390 250,000 437,591 533,324 636,011
Culture and Recreation - - - - - - 4,665 20,472 20,800
Economic Development - - - - - - 175,505 132,848 192,600
Solid Waste - - - 2,937,089 3,191,337 4,796,461 2,937,089 3,191,337 4,796,461
Capital Outlay 5,458,169 6,998,136 8,052,780 - - - 5,458,169 6,998,136 8,052,780
Non-Profit Funding - - - - - - 207,500 182,900 157,500
Other - - - - - - 16,057 17,727 306,223
TRANSFERS OUT - - - - - - 1,027,104 930,159 763,000
TOTAL USE OF FUNDS 5,458,169 6,998,136 8,052,780 6,019,544 5,187,254 9,997,198 38,724,687 39,473,419 46,724,015
41
Fiscal Real Property Personal Property Total Mill Total
Year Assessed Value Assessed Value Assessed Value Rate Tax Levy
2004 659,695,261 110,941,504 770,636,765 9.25 7,128,390
2005 678,427,713 105,481,537 783,909,250 10.25 8,035,070
2006 692,709,445 106,206,504 798,915,949 11.00 8,788,075
2007 710,848,299 94,833,515 805,681,814 10.50 8,459,659
2008 734,527,929 100,997,608 835,525,537 10.50 8,773,018
2009 765,152,958 105,617,604 870,770,562 10.50 9,143,091
2010 788,107,547 108,786,132 896,893,679 10.50 9,417,384
2011 875,787,940 113,091,185 988,879,125 10.50 10,383,231
2012 947,611,296 91,612,537 1,039,223,833 10.50 10,911,850
2013 984,146,580 101,821,700 1,085,968,280 10.75 11,674,159
2014 1,013,670,977 104,876,351 1,118,547,328 10.75 12,024,384
2015 1,044,081,107 108,022,642 1,152,103,749 10.75 12,385,115
2016 1,084,317,572 118,559,600 1,202,877,172 10.75 12,930,930
2017 1,169,223,198 143,116,200 1,312,339,398 10.75 14,107,649
2018 1,205,698,799 137,125,100 1,342,823,899 10.75 14,435,357
2019 1,250,528,925 139,440,700 1,389,969,625 10.75 14,942,173
2020 1,266,365,775 155,178,500 1,421,544,275 10.75 15,281,601
Historical Assesed Values, Mill Rates and Tax Levies
42
This page intentionally left blank.
43
GENERAL FUND
General Fund Description
The General Fund is used to account for all assets and liabilities of the Kodiak Island Borough except those
particularly assigned for other purposes in another, more specialized fund. The General Fund is the primary
operating fund of our government.
Much of the usual activities of a municipality are supported by the general fund. Examples are the purchase of
supplies and meeting operating expenditures. Examples of specialized funds would be special revenue funds like
Education Support or a service district, or a Capital Projects fund which account for financial resources used for the
acquisition or construction of major capital facilities.
The General Fund reports information on a modified accrual basis of accounting and uses the current financial
resources measurement focus. In other words, with a couple of exceptions, the balance sheet reports cash and
other financial resources (such as receivables) as assets and amounts owed that are expected to be paid off within
a short time period as liabilities.
Departments included in the General Fund are:
Legislative (Borough Assembly)
Borough Management
Borough Clerk
Legal Services
Finance
Information Technology (IT)
Assessing
Engineering & Facilities
Community Development
Building Inspection
Economic Development
General Administration
Parks & Recreation
Emergency Preparedness
Animal Control
Education, Culture, & Recreation
Kodiak College & Libraries
Non-Profits
Transfers Out
Revenue Sources and General Fund Estimates
In FY2012, a special revenue fund, called Education Support, was created to account for property tax revenues
collected from the public which was to be paid to the Kodiak Island Borough School District. The creation of that
special revenue fund now accounts for that revenue instead of the General Fund. After that change, the largest
source of revenue for the General Fund from FY2013-FY2018 was intergovernmental revenue.
In October of 2018, voters passed a Maximum Allowable Tax Revenue initiative. This initiative limits increases in
local tax revenue to the Kodiak CPI. Debt service for GO Bonds is not subject to the tax revenue limitations per
AS29.45.100. Due to concerns over possible additional decreases in state and federal revenues, the General Fund
mill rate was decreased from 1.10 to .56. This allowed a .21 mill increase to the debt service fund to defray as
much of the expected cuts as possible.
44
See following pages for definitions of revenues.
GENERAL FUND REVENUE SUMMARY
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
2017 Actual 2018 Actual 2019 Budget 2019 Estimated 2020 Budget
Property Tax (includes PILT) 1,799,852$ 2,474,118$ 2,875,149$ 3,140,760$ 2,162,806$
Severance Tax 1,306,507 1,815,923 1,300,000 1,208,188 1,409,000
Excise Tax - 310,482 350,000 422,798 405,000
Licenses & Permits 83,546 62,349 54,550 130,441 72,975
Intergovernmental Revenues 2,146,045 1,876,625 1,787,096 2,876,689 1,919,374
Interest Earnings 224,432 229,916 155,000 500,447 250,000
Miscellaneous Revenues 3,716 6,714 2,965 8,736 23,603
Transfers In - 492,936 90,008 142,177 -
Total 5,564,098$ 7,269,065$ 6,614,768$ 8,430,237$ 6,242,758$
45
PROPERTY TAXES
Local Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010-29.45.500 gives municipalities the
authority to levy a property tax. The Kodiak Island Borough’s property tax revenue for fiscal year 2020 is based on
the net taxable assessed valuation as of January 1, 2019. That value is estimated at $1,421,544,275
The Borough has set the tax levy on real and personal property for the General Fund at 0.56 mills, which will
generate estimated property tax revenues of $797,806. Approximately 90% of this revenue is from real property
and 10% from personal property.
The current delinquency rate is 0.2% (two tenths of one percent). For budget purposes, the amount of tax
generated by one (1) mill is $1,421,544.
Payment in Lieu of Tax (PILT). Payments in Lieu of Taxes (PILT) are federal payments to local governments that
help offset losses in property taxes due to nontaxable federal lands within their boundaries. PILT payments are
made annually for tax-exempt Federal lands administered by the Bureau of Land Management (BLM), the National
Park Service, the U.S. Fish and Wildlife Service (all agencies of the Interior Department), the U.S. Forest Service
(part of the U.S. Department of Agriculture), and for Federal water projects and some military installations.
Congress appropriates PILT payments each year. The BLM allocates payments according to a formula in the PILT
Act that includes population, receipt-sharing payments, and the amount of Federal land within an affected
borough. The estimated amount for FY2020 PILT revenue, $1,300,000 is $242,393 less than last year’s actual
amount received.
Penalty and interest on Taxes Receivable. AS 29.45.650 and KIB Code of Ordinances section 3.35.140 establish the
authority to apply penalties and interest on delinquent property taxes. The penalty rates are 10% for late
payments, and the interest rate on delinquent accounts is 12% per annum. The Borough does not recognize the
receivable at the time penalties and interest are applied to the accounts; rather, it is recognized when the payment
is made. Based on past collections, we estimate revenues at $200,000.
46
SEVERANCE TAXES
The Kodiak Island Borough levies a tax on certain natural resources that are severed or harvested within the
boundaries of the Borough. The tax rate is the Borough-wide mill levy, which is currently 10.75 mills (1.075%).
Taxable resources are grouped into three categories: 1) sea products (fish, crab, kelp, etc.), 2) rock, sand and gravel
(mining), and 3) timber (logging).
Sea Products Severance Tax. Budgeting for sea products severance tax involves many factors. How many fish will
be available for harvesting? What other types and how much other sea products will be harvested? What countries
will be buying our products? What will the price per pound be? What will the environmental issues be? Does the
market prefer wild products to farmed products? Many of these variables are very difficult to predict. With these
issues in mind, the Borough is budgeting sea products severance tax revenues for 2020 at $1,375,000.
Rock, Sand and Gravel Severance Tax. To estimate the value for rock and gravel, KIB looked at the construction
industry. The main source of extraction for this category is rock. The rock is sold to construction companies for
their building lots and road construction. Based on the revenues generated in the fiscal years 2018 and 2019, the
estimated revenue for fiscal year 2020 is $4,000.
Timber Severance Tax. Logging severance tax revenues remained fairly constant between FY2012 and FY2016.
There was a decline in revenue starting in FY2017, and with the major logging operations on Kodiak Island
completed, further reductions of revenue are expected. Therefore, the Borough is budgeting revenues for this tax
source at $30,000 for FY2020.
Overall, the FY2020 severance tax is estimated at $1,409,000.
47
EXCISE TAX
The Borough added two new excise tax revenue sources in FY2018, marijuana and tobacco, both of which did not
take effect until mid-year 2018. FY2019 was the first full fiscal collection year for these revenue streams and the
Borough received $422,798 of tobacco excise tax. Since this is still a new revenue source, no multi-year trend data
is available. The revenues for FY2020 is budgeted at $0 for marijuana and $405,000 for tobacco.
LICENSES AND PERMITS
Licenses and permits are revenues from building, marijuana, and tobacco industries. The largest portion of
revenue in this category is building permits, which can be attributed to the low interest rates on home mortgages
in rural areas through the State of Alaska. Per the Community Development Department, revenues from all
industries are budgeted at $72,975, based on FY2019 revenues.
INTERGOVERNMENTAL REVENUES
FEDERAL SHARED REVENUES
National Wildlife Refuge. The Revenue Sharing Act authorizes payments to local governments whose jurisdiction
includes land being administered by the Fish and Wildlife Service (FWS). The payments are based on the
percentage of the fair market value of Borough lands that the FWS has acquired, the number of acres they hold,
and a percentage of net receipts the FWS collected in their previous fiscal year. This payment is a form of PILT, but
the land owned by the FWS is not the same land owned by FWS that generates a portion of the PILT federal
payment. The difference is the land under the National Wildlife Refuge was previously owned by private
individuals and was previously taxable. From FY2013-FY2019 these revenues varied from $173,848 to $230,082.
For FY2020, the budgeted revenues are $180,000.
48
STATE SHARED REVENUES
Community Assistance Program (AS 29.60.010-29.60.030). This payment from the State of Alaska is an
equalization entitlement. The computation is based on population, the relative ability to generate revenue, and
the local tax burden of the taxing unit. The Borough received $465,492 in FY2018 and $443,211 in FY2019. Based
on State legislation, the Borough is budgeting $405,124 for FY2020.
Fish Tax Revenue Sharing (AS 43.75 and 43.77) authorizes the State of Alaska to levy taxes on fisheries businesses.
A portion of the tax is refunded to municipalities and boroughs. There are two types of fishery tax:
Fisheries Business Tax (AS 43.75) levies the tax on businesses and persons who process or export fisheries
resources from Alaska. The tax is based on the value paid to commercial fishers. The rate of the tax is based on
the processing activity of the business. The processing activity is classified as either “established” or
“developing” by the Alaska Department of Fish and Game. The rates are as follows:
Established Developing
Floating 5.0% Floating 3.0%
Salmon Cannery 4.5% Shore-based 1.0%
Shore-based 3.0%
Fisheries businesses file with the State on a calendar-year basis. Their tax returns are due by March 31 of the
following year. From the taxes collected, the Department of Revenue distributes the taxes based on the
location of the business. Municipalities will receive 50% of the tax collected from businesses from within their
jurisdiction. If the tax collected is from a business within a city as well as a borough, the payment will be split
equally between the borough and the city. For those businesses that operate outside a municipality or
organized borough, 50% of those funds collected are shared through an allocation program administered by
the Alaska Department of Commerce, Community and Economic Development.
Fishery Resource Landing Tax (AS 43.77) levies the tax on processed fishery resources first landed in Alaska.
The tax amount is based on the unprocessed value of the resource. This value is determined by multiplying a
statewide average price per pound (based on Alaska Department of Fish and Game data) by the unprocessed
49
weight. This tax is primarily collected from factory trawlers and floating processors which process fishery
resources outside of the state’s 3-mile limit and bring their products to Alaska for transshipment.
This tax is based on a calendar year and must be filed by March 31. The rate is based on classification. The
Alaska Department of Fish and Game determines whether a resource is “established” or “developing.” The
rates are 3% for established resources and 1% for developing resources. The tax collected in this category is
distributed in the same manner as the Fisheries Business Tax.
Budgeting for this revenue is difficult. As with the severance tax on seafood products, there are many factors to
consider. Some of the factors to be considered are: the number of fish available for harvesting, the market price of
fish at the time of purchase, environmental and market issues and federal and state regulatory factors. The
Borough does not know all the businesses filing with the State or the statistics of the tax collected outside of
municipalities and unorganized boroughs. For budgeting purposes, the Borough looks at the prior year’s revenues
as well as the factors that are known and budgets accordingly. Using this method, it is estimated that FY2020 fish
tax revenue will be $1,212,000.
Utility Revenue Sharing (AS 10.25.570). The State of Alaska collects electric and telephone cooperative taxes and
shares the proceeds, less the amount expended by the state in their collections to organized boroughs or a city of
any class. With the increased use of cell phones and the decreased use of land lines, revenue from this source is
expected to continue to decline. For budgeting purposes, the Borough looks at prior year’s average decreases and
budgets accordingly. Using this method, it is estimated that the FY2020 revenue will be $16,750.
INTEREST EARNINGS
Interest Earned on Investments. KIB Code of Ordinances sections 3.04.01 through 3.04.030 establishes the
guidelines and responsibilities of the Finance Director in investment and treasury management matters. For
efficiency, KIB has established a central treasury of pooled resources and the interest income is allocated among
the different funds depending on how much equity they have in the Central Treasury. This revenue stream is
difficult to predict from year to year due to low interest rates, variable levels of funds to invest, and the
unpredictability of the financial market. However, it should be noted that in FY2019 the General Fund earned
$211,628 in interest earnings compared to FY2018’s $60,667. In fiscal year 2020 the General Fund is expected to
earn $50,000.
50
MISCELLANEOUS REVENUE
Miscellaneous Revenue. This category includes revenues generated from animal control fines, sale of copies, sale
of computer data and other miscellaneous revenue. For fiscal year 2020, total miscellaneous revenue is budgeted
at $3,050.
TRANSFERS IN
Transfers In. This category includes revenues transferred from other funds into the General Fund. In FY2017 a loan
was made to the Debt Service Fund to cover the bond expenses the State of Alaska did not reimburse the Borough
for due to the Governor’s Veto in July 2016. In FY2018, $492,936 was repaid and the remaining $142,177 was
repaid in FY2019. There is nothing budgeted to be transferred in for FY2020.
FUND BALANCE
General Fund Balance. Fund balance is revenue that is left over at year end after all expenditures have been
accounted for. It increases as the years go on, if revenues are greater than expenditures. It is the Borough’s goal to
maintain a General Fund balance of $1 to $2 million. The following chart shows the fund balances for the last 10
years and the changes that took place.
We estimate the General Fund will have a fund balance of $5,070,999 at the end of FY2019. The FY2020 General
Fund budget has been balanced with a small use of fund balance of $20,403.
51
This page is left intentionally blank
52
GENERAL FUND REVENUE
FY 2017
Actual
FY 2018
Actual
FY 2019
Budget
FY 2019
Estimated
FY 2020
Budget
Property Tax
Real Property 159,796 737,825 1,355,811 1,376,125 718,025
Personal Property 21,508 84,827 150,838 152,398 79,781
TOTAL PROPERTY TAXES 181,304 822,653 1,506,649 1,528,523 797,806
Non Ad Valorem Taxes
Boat Tax - Over 5 tons (64) - - - -
Aircraft Tax 26,500 30,000 26,500 30,200 27,000
TOTAL NON AD VALOREM TAXES 26,436 30,000 26,500 30,200 27,000
Payment in Lieu of Taxes
PILT - Federal 1,546,288 1,578,030 1,300,000 1,542,393 1,300,000
PILT - Kodiak Island Housing 31,579 27,602 28,000 22,227 23,000
PILT - Alaska Housing 14,245 15,834 14,000 17,417 15,000
TOTAL PAYMENT IN LIEU OF TAXES 1,592,112 1,621,466 1,342,000 1,582,037 1,338,000
Severance Taxes
Fish 1,182,924 1,660,842 1,200,000 1,164,728 1,375,000
Mining 73,496 53,618 50,000 5,183 4,000
Logging 50,088 101,463 50,000 38,277 30,000
TOTAL SEVERANCE TAXES 1,306,507 1,815,923 1,300,000 1,208,188 1,409,000
Excise Taxes
Tobacco Tax - 310,482 350,000 422,798 405,000
TOTAL EXCISE TAXES - 310,482 350,000 422,798 405,000
Penalties and Interest on Taxes
Penalties and Interest 213,373 219,086 150,000 288,818 200,000
TOTAL PENALTIES AND INTEREST TAX 213,373 219,086 150,000 288,818 200,000
Licenses and Permits
Annual Use Permit - - - - -
Building Permits 57,928 42,466 33,000 99,553 47,700
Subdivision 6,490 4,200 6,000 6,765 6,200
Conditional Use Permits 1,000 250 1,500 900 1,700
Zoning Compliance Permit 6,840 6,180 6,000 6,190 7,000
Variance Fee 2,455 650 750 1,850 1,400
Zoning Change Fee - - - - 275
Electric Permit 3,451 3,873 3,500 4,446 3,600
Plumbing Permit 2,254 2,514 2,200 5,629 2,400
Planning & Zoning Review Fee 450 600 - 900 1,000
Special Land Use 1,050 - - - -
Dog License 1,628 1,467 1,600 1,608 1,400
Business License - Marijuana - - - 2,200 -
Business License - Tobacco - - - 400 300
Site Plan Review - 150 - - -
TOTAL LICENSES AND PERMITS 83,546 62,349 54,550 130,441 72,975
53
INTERGOVERNMENTAL REVENUES
FY 2017
Actual
FY 2018
Actual
FY 2019
Budget
FY 2019
Estimated
FY 2020
Budget
Federal Shared Revenues
National Wildlife Refuge 230,082 191,973 150,000 222,000 180,000
TOTAL FEDERAL SHARED REVENUE 230,082 191,973 150,000 222,000 180,000
State Shared Revenues
State Community Assistance 461,512 465,942 408,076 443,211 405,124
Fisheries Business Tax 1,270,403 1,103,101 1,050,000 1,816,530 1,200,000
Fisheries Resource Landing Tax 60,422 14,868 12,000 184,560 12,000
Telephone and Electric 16,481 17,321 15,500 16,561 16,750
Liquor License - - - - -
Marijuana Licenses - 500 500 1,000 500
PERS on Behalf Payment 107,145 82,920 151,020 192,827 105,000
TOTAL STATE SHARED REVENUES 1,915,963 1,684,652 1,637,096 2,654,689 1,739,374
TOTAL INTERGOVERNMENTAL 2,146,045 1,876,625 1,787,096 2,876,689 1,919,374
Fines
Animal Control 491 441 - - 150
Zoning Violations - - - - -
TOTAL FINES 491 441 - - 150
Interest
Interest Earnings 30,078 60,668 5,000 121,586 50,000
Change in Market Value (19,019) (49,838) - 90,044 -
TOTAL INTEREST 11,059 10,830 5,000 211,629 50,000
Miscellaneous
Jury Duty 175 250 150 300 200
Sale of Copies 67 95 65 - -
Sale of Maps 837 1,969 1,000 1,458 1,200
Fees - Dishonored Checks 361 219 250 245 150
Local Electric/Reimbursement - - - - -
Other 1,784 3,740 1,500 1,918 1,500
Legal Fee Reimbursement - - - - -
IBEW Reimbursement - - - - -
TOTAL MISCELLANEOUS 3,225 6,273 2,965 3,921 3,050
Use of Fund Balance - - - - 20,403
Transfers In - 492,936 90,008 142,177 -
Sale of Fixed Assets - 1,240 - 4,815 -
TOTAL REVENUES 5,564,098 7,270,305 6,614,768 8,430,237 6,242,758
54
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT
FY 2017
Actual
FY 2018
Actual
FY 2019
Budget
FY 2019
Estimated
FY 2020
Budget
Borough Assembly 149,570 147,431 185,700 144,486 163,969
Manager's Office 516,460 592,589 654,301 664,858 651,622
Clerk's Office 519,422 536,454 546,427 555,275 500,009
Legal Services 107,487 104,847 102,000 91,795 135,000
Finance 719,954 758,166 935,480 761,242 932,445
Information-Technology 810,500 806,484 1,125,339 1,142,772 989,937
Assessing 743,480 789,478 778,060 521,034 608,205
Engineering & Facilities 319,031 465,177 393,596 467,715 384,294
Community Development 860,160 880,241 986,739 971,724 970,101
Building Inspector 96,979 166,451 189,090 188,072 166,591
Economic Development 30,268 33,936 32,100 600 20,600
General Administration 177,983 194,859 307,135 348,080 210,038
Parks & Recreation 30,172 77,186 98,319 56,997 86,904
Emergency Preparedness 35,861 43,038 59,878 14,281 63,043
Animal Control 109,415 114,015 116,015 115,800 118,700
Education Culture & Recreation 17,562 4,665 20,489 20,472 20,800
Kodiak College & Libraries 96,000 72,000 50,000 50,000 50,000
Non-Profit Funding 233,999 207,500 184,000 182,900 157,500
Transfers Out 958,451 403,958 - - 13,000
TOTAL 6,532,754$ 6,398,476$ 6,764,668$ 6,298,104$ 6,242,758$
55
SUMMARY OF GENERAL FUND EXPENDITURES BY FUNCTION
FY 2017
Actual
FY 2018
Actual
FY 2019
Budget
FY 2019
Estimated
FY 2020
Budget
General Government 1,789,953$ 2,041,358$ 2,189,159$ 2,272,210$ 2,044,932$
Public Safety 242,255 323,504 364,983 318,153 348,334
Assessing 743,480 789,478 778,060 521,034 608,205
Finance/IT 1,530,453 1,564,650 2,060,819 1,904,014 1,922,382
Community Development 860,160 880,241 986,739 971,724 970,101
Other 408,002 395,287 384,908 310,969 335,804
Transfers Out 958,451 403,958 - - 13,000
TOTAL 6,532,754$ 6,398,476$ 6,764,668$ 6,298,104$ 6,242,758$
56
LEGISLATIVE FY2020
PROGRAM DESCRIPTION: The Kodiak Island Borough government exists to provide effective and efficient
government services within our powers and duties that will improve the quality of life in our community. The
executive duties of the borough are vested in the Borough Mayor. The mayor is elected at-large by the qualified
voters of the borough. The legislative power of the borough is vested in the Borough Assembly which is otherwise
known also as the governing body. The assembly consists of seven members elected at large. The Assembly
formally establishes borough policy by ordinance or resolution.
GOALS AND OBJECTIVES:
Goals Department Objectives Indicators
FY2018
Outcome
FY2019
Outcome
FY2020
Goal
Update the strategic plan
annually Done annually Yes No Yes
# of Regular Assembly
Meetings 21 22 24
# of Special Meetings 10 14 4
# of Work Sessions 21 32 28
# of Joint Work Sessions with
the City of Kodiak 4 3 4
Newly Elected Assembly attends
Alaska Municipal League (AML)
Newly Elected Officials (NEO)
Training
# of attendees of AML NEO 2 1 3
# of Quarterly Budget Updates 2 4 4
Provide Manager with policy
direction No No No
Approve the budget by June 10 Yes Yes Yes
Establish Annual Priorities
No No Yes
Host the Mayor's Conference No No Yes
Hold Borough Assembly
meetings to establish Borough
policy by ordinance or resolution
Provide efficient, effective, and
consistent government processes
Collaborate with the City of
Kodiak, school district, service
areas, tribes, rural communities
and civic organizations within the
Borough
Promote fiscal policies that ensure
stability and responsible
government
Foster public understanding of
Borough Finances and operations
Ensure an effective budgeting
process
Goals, Objectives, and Performance Indicators:
1 2 2
# of Joint Work Sessions with
the KIB School District
1211 12
# of published monthly finance
reports
57
LEGISLATIVE (CONT.) FY2020
ANALYSIS: Citizens have entrusted the Kodiak Island Borough government with powers that promote a vibrant,
diverse, and healthy economy and community centered on Kodiak’s unique assets like our natural resources,
people, and history. This includes a focus on a reasonable cost of living and a great quality of life where diverse
cultures and viewpoints come together; and an engaged community of citizens who are working, living, and
thriving together. The 2020 budget shows a marked reduction from the Contracted Services and an increase in the
Travel Expenses.
FY2020 Priorities
(Not in Priority Order)
1. Focus on staffing structure and ensure a smooth transition for new key leaders.
2. Establish expectations and accountability for each committee, and ensure codes and roles are clear and
understood by members.
3. Explore ways to collaborate with the City of Kodiak, the school district, service areas, tribes, rural
communities and civic organizations within the borough.
4. Identify potential policies for adoption to enhance economic development.
5. Develop a catalog of all available land to begin the process of developing a comprehensive land plan.
6. Look into cost of securing specialist(s) to forecast and recommend the most viable economic strategies.
7. Continue to seek opportunities for restructuring or consolidation with expectations to have a report at
year’s end on opportunities and progress made.
SIGNIFICANT BUDGET CHANGES: There was a significant budget reduction of $21,731
58
LEGISLATIVE (CONT.) FY2020
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 31,400$ 31,800$ 31,000$ 31,500$ 32,600$
Fringe Benefits 4,235 3,926 4,500 2,934 4,219
Professional Services 72,000 72,931 107,000 72,954 78,500
Contributions - - - - -
Legal Services 827 - - - -
Support Goods & Services 41,109 38,774 43,200 37,097 48,650
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 149,570$ 147,431$ 185,700$ 144,486$ 163,969$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budget
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
59
This page intentionally left blank.
60
BOROUGH MANAGEMENT FY2020
PROGRAM DESCRIPTION: The Manager provides administrative guidance to the governing body's policy decisions
and serves as the chief administrative officer of the Kodiak Island Borough, overseeing the day-to-day business of
the organization. The Manager is appointed by the Assembly. The Manager's office also includes Human
Resources, a Grant Writer/Special Projects Support position, and an Administrative Assistant.
GOALS AND OBJECTIVES
ANALYSIS: With the addition of an Administrative Assistant in FY2018, the Manager's Office has been
reorganizing. The Executive Assistant/HR Officer position was changed to focus solely on Human Resources and the
Manager has broader support from a dedicated assistant. This change has increased the ability to give issues
greater attention. Internal policy reviews this fiscal year included purchasing and emergency procedures.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2020.
Goals Department Objectives Indicators
FY2018
Outcome
FY2019
Outcome FY2020 Goal
Be present for citizen comment period
at Assembly meetings 100% 100% 100%
Invite citizens to contact the Borough
with questions and concerns 100% 100% 100%
Monitor social media for citizen
feedback regarding Borough
operations
Yes Yes Yes
Attend the Kodiak Rural Regional
Forums held three times per year 3 3 3
Direct staff to provide government to
government communications
regarding borough issues or concerns
that affect other government entities.
Yes Yes Yes
Promote a culture of public trust of
elected officials, appointed
officials, and Borough Staff
Review internal policies and practices and update as
needed Identify a priority list for review 2 2 2
Continue to build government relationships with
other local community governments such as second
class cities and tribal governments
Number of Reports Delivered
Execute the annual budget and capital improvement
Program
Promote the building of a strong
sense of community
Yes Yes
Monitor the effectiveness of Borough operations
Annual budget completed before due;
Provide guidance and
recommendation for approval of the
capital improvement program by
December
Assist the Assembly with policy
implementation and administer
quality cost effective services to
the citizens of the Kodiak Island
Borough
Deliver Manager's Report at Assembly meetings;
Provide introduction, summary and
recommendation regarding Assembly meeting
agenda items.
17 19
Goals, Objectives, and Performance Indicators:
20
Yes
61
BOROUGH MANAGEMENT (CONT.) FY2020
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 319,423$ 347,178$ 388,254$ 392,194$ 393,483$
Fringe Benefits 179,618 213,188 237,147 235,776 236,590
Professional Services - 175 -
Contributions - -
Legal Services - -
Support Goods & Services 49,419 64,048 65,900 73,888 63,549
Capital Outlay - - - - -
Allocated to other funds (32,000) (32,000) (37,000) (37,000) (42,000)
Operating Transfers - - - -
Total Expenditures 516,460$ 592,589$ 654,301$ 664,858$ 651,622$
Personnel FY2016 FY2017 FY2018 FY2019
FY2020
Budget
Borough Manager 1 1 1 1 1
Deputy Manager 0 0 0 0 0
Human Resources Manager 0 0 1 1 1
Grant Writer/Special Projects 1 1 1 1 1
Executive Assistant 1 1 1 1 1
Total Number of Employees 3 3 4 4 4
Expenditures
Personnel
62
BOROUGH CLERK FY2020
PROGRAM DESCRIPTION: The Borough Clerk’s Office provides the professional link between the citizens, the local
governing bodies, and agencies of government at other levels. The Clerk’s Office Staff are public administrators
who play intrinsic and essential roles in the community. The department provides administrative support to the
Mayor and Assembly. Duties performed by this office are guided by KIBC 2.50.020 and Alaska Statutes 29.20.380.
Some of the major and mandated duties of this office are the following:
Administers all Borough Elections. The Clerk also prepares petitions and verifies signatures for initiatives,
referendums, and recall elections.
Manages Borough Records for active and inactive files, develops retention schedules and procedures for
inventory, storage, and destruction of all Borough records as necessary.
Assures that public records, including ordinances, resolutions, rules, regulations, and codes are available
for public inspection as required by law.
Publishes and gives notice of meetings to the Borough Assembly members and the public of the time,
place, and location of the meetings.
Prepares agendas and packets for the Assembly; provides for codification of ordinances; keeps a journal
of all Borough Assembly meetings; and takes oaths, affirmation, and acknowledgements as necessary.
Serves as parliamentarian to the Borough Assembly and advises other Borough boards on parliamentary
procedures.
GOALS AND OBJECTIVES:
Goals
Department Objectives
Indicators
FY2018
Outcome
FY2019
Outcome
FY2020 Goal
Make Borough meeting packets available to the public
on the Borough website at the same time the packets
are released to the Assembly
% of packets made available to the
public on schedule 100% 100% 100%
Make all Assembly public mail available to the public
online
% of Assembly mail made available
to the public online 100% 100% 100%
Respond to all records request in a timely manner as
required by Borough code
% of timely responses as required
Borough code 100% 100% 100%
Accurately record and carefully
preserve and safeguard the
legislative history of the Kodiak
Island Borough
Assist and provide guidance to departments regarding,
access, retainment, and preservation of records # of assistance 35 30 18
Actively train election workers assigned to the 9 Number of trainings conducted 7 6 6
Assembly meetings attended 60 70 60
# of resolutions adopted 40 22 25
# of ordinances adopted 30 21 25
Prepare agendas and maximize
timely access to Borough packets,
records, and information in an
environmental friendly way
Administer municipal elections for
the Kodiak Island Borough Effectively administer and coordinate municipal
elections and provide support for State Elections
% of elections not successfully
contested or challenged
Provide administrative support to
the Mayor, Assembly, and other
boards and committees in
Effectively coordinate and provide clerical support to
the Assembly
100% 100% 100%
Goals, Objectives, and Performance Indicators:
63
BOROUGH CLERK (CONT.) FY2020
ANALYSIS: The main goal of the Clerk's Office is to provide support to the Mayor and Kodiak Island Borough
Assembly with integrity. The Clerk's Office also provides assistance to customers regarding processes, complaints,
concerns and other issues. The Borough Clerk's office has had a complete staff turnover at the end of FY2019;
therefore, office staff continues to review and find ways to streamline Clerk's office procedures and processes.
The FY2020 budget shows a marked reduction of salaries and advertising and an increase in the continuing
education for Borough Clerks.
SIGNIFICANT BUDGET CHANGES: There was a significant budget reduction of $46,418.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 248,900$ 254,649$ 261,363$ 274,088$ 226,200$
Fringe Benefits 145,373 152,267 169,042 164,435 157,637
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 125,148 129,539 116,022 116,752 116,172
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - -
Total Expenditures 519,422$ 536,454$ 546,427$ 555,275$ 500,009$
Personnel FY2016 FY2017 FY2018 FY2019
FY2020
Budget
Borough Clerk 1 1 1 1 1
Borough Deputy Clerk 1 1 1 1 1
Assistant Clerk 1 1 1 1 1
Total Number of Employees 3 3 3 3 3
Expenditures
Personnel
64
BOROUGH ATTORNEY (LEGAL SERVICES) FY2020
PROGRAM DESCRIPTION: The Borough attorneys provide legal counsel and advice to the Mayor, Assembly, the
Manager, and all departments of the Borough. The attorneys are responsible for representing the Borough in
lawsuits brought by or against the Borough in state or federal courts. The Kodiak Island Borough hires legal
services via contract.
GOALS AND OBJECTIVES:
Protect the Borough from financial loss and actual or potential legal action.
Ensure that all Borough operations are conducted in accordance with the law so that legal liabilities do
not arise.
Provide legal advice to the manager, elected officials, and staff members.
Assist departments in resolving legal problems as they arise.
ANALYSIS: The level of required legal support varies from year to year. In FY2019, there was an average of 12
matters per month upon which the attorney provided advice, opinion, litigation, or other legal work.
SIGNIFICANT BUDGET CHANGES: In FY2020, litigation expenses were increased to accommodate some ongoing
issues.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
Legal Services 92,628 89,553 89,000 67,416 125,000
Support Goods & Services 14,860 15,294 13,000 24,369 10,000
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 107,487$ 104,847$ 102,000$ 91,785$ 135,000$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budget
Total Number of Employees - - - - -
There is no personnel for this department.
Expenditures
Personnel
65
This page intentionally left blank.
66
FINANCE DEPARTMENT FY2020
PROGRAM DESCRIPTION: The mission of the Finance Department is to provide competent and comprehensive
financial services for the Kodiak Island Borough, to enable all departments to work in the best interests of the
community, therefore achieving an outstanding level of service. The Finance Department has many different areas
of responsibility including accounting, payroll, budgeting, cash management, issuance and refinancing of debt
instruments (bond sales), submitting grant reports, customer service billing and collections (including property
taxes and the landfill). The department's main function is to properly budget, account for, and report accurately
and correctly all revenues and expenditures of the Kodiak Island Borough, and its subsidiary and/or affiliated
government entities. The Finance Department's policy is to strictly comply with GASB, AICPA, and GAAP, to ensure
the highest quality of all budgeting, accounting, and reporting to the Borough and the citizens of Kodiak Island.
The Finance Department also includes the Borough's Information Technology Services Department. The Finance
Director works with the Information Technology Department through weekly meetings to ensure all technology is
working efficiently and correctly throughout the Borough.
GOALS AND OBJECTIVES:
Goals Department Objectives Indicators
FY2018
Outcome
FY2019
Outcome FY2020 Goal
Goals, Objectives, and Performance Indicators:
Distribute the Comprehensive Annual Report (CAFR)
by November 30th
100%
12
4
100% 100%
4
12
9 Years
Consecutive
100%
100%
537 499
10 Years
Consecutive
Process all accounts payable by Friday of each week
Continue a high rate of tax collections 99.10% 99.10%
100%
Return calls with in 1 business day to all Borough
Departments
Process quarterly stipend payrolls timely
Process employee payroll by Friday biweekly
Yes Yes
Yes Yes
Available Available
9 Years
Consecutive
10 Years
Consecutive
Number provided
Available online and by printed copy
Open.gov offered
Calls returned in 1 Business day
12
1 1
Finance will respond to all calls with in 1 business day
Offer an online option to view the Kodiak Island
Borough Finances
Received the GFOA Distinguished Budgetary
Presentation award
Provide Monthly Financials to the public and assembly
Ensure that Borough accounts
receivable and payable are settled
in a timely fashion
Received award
Received award
Provide all citizens with accurate
and timely financial records
To provide the community with
accurate financial records that
uphold to GASB, AICPA, etc.
Number provided
Number provided
Calls returned in 1 Business day
% of Grant Reports Submitted timely
Percent Collected per year
Provide reliable and competent
accounting services to all Borough
departments
Number provided
Number provided
Help Desk software report
Number provided
Process and mail all statements for the Landfill each
Month
# of help desk requests process for Information
Technology Department
Received the Popular Annual Financial Reporting
Award
12
Yes
98.00%
Yes
Available
1
12
11 Years
Consecutive
11 Years
Consecutive
100%
12
525
100%
4
100%
67
FINANCE DEPARTMENT (CONT.) FY2020
ANALYSIS: The Finance Department will continue to maximize the use of technology to improve efficiency and
accounting procedures Borough wide. The KIB is very proud to have again received GFOA’s:
Certificate of Achievement for Excellence in Financial Reporting
Distinguished Budget Presentation Award
Popular Annual Financial Reporting Award
The Kodiak Island Borough was one of only two Alaskan governments to achieve all three awards.
SIGNIFICANT BUDGET CHANGES: The FY2020 budget contains additional Personnel expenditures for a part-time
temporary employee due to the long-standing vacant accountant position.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 402,620$ 420,271$ 511,292$ 426,275$ 507,851$
Fringe Benefits 261,353 268,749 371,851 285,437 371,432
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 98,981 112,145 100,656 97,849 100,481
Capital Outlay - - - - -
Allocated to other funds (43,000) (43,000) (48,319) (48,319) (47,319)
Operating Transfers - - - - -
Total Expenditures 719,954$ 758,166$ 935,480$ 761,242$ 932,445$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budget
Finance Director 1 1 1 1 1
Accountant 2 1 1 1 1
Accounting Technician 2 2 2 2 2
Clerk/Cashier 1 1 1 1 1
Secretary 1 1 1 1 1
Temporary Accounting Tech 0 0.5 0.5 0.5 0.5
Vacant Position (Accountant) 0 1 1 1 1
Total Number of Employees 7 7.5 7.5 7.5 7.5
Expenditures
Personnel
68
INFORMATION TECHNOLOGY FY2020
PROGRAM DESCRIPTION: The Information Technology (IT) Department serves the Kodiak Island Borough by
providing and supporting IT resources to enable business processes to be accomplished in a cost-effective and
efficient manner. Examples of this include:
• Installing and maintaining desktop computers and software for all Borough employees.
• Maintaining and upgrading the Borough’s datacenter, including servers, storage, and networking assets.
• Executing backups of the Borough’s data and monitoring the integrity and availability of IT systems.
• Implementing security products and protocols to defend the Borough’s IT infrastructure against
cyberattacks, viruses, and other malware.
• Developing and providing training for IT policies and procedures to support the Borough’s goals and
objectives.
• Maintaining telecommunication equipment and contracts between the various locations that are served
by the Borough.
• Maintaining current documentation on all information technology products and systems in operation.
GOALS AND OBJECTIVES:
ANALYSIS: The IT department continues to research and implement the industry best practices with information
technology related to system reliability, integrity and data security. The IT department has upgraded the
Borough’s desktop computers to Windows 10 and Office 2016 to stay current with the industry’s supported
software. We are still in the process of upgrading all of our servers to currently supported software versions. We
have purchased a new phone system in FY2019 and are implementing it in FY2020. The IT Department continues
to budget to upgrade/replace the Borough’s tax assessment and collection software.
Goals Department Objectives Indicators
FY2018
Outcome
FY2019
Outcome FY2020 Goal
Provide current information technology resources and
training to Borough Employees
Number of trainings offer to
employees each year 2 7 12
Continue to Improve employee awareness of
cyberattacks, viruses, and other malware
User Phishing Security Testing
(Failures)9.8% 8.0% 5%
Upgrade the Borough's telephone system to current
telephone standards Completed throughout the Borough Yes No Yes
Upgrade each employees desktop to the most
compatible and efficent operating system Current Desktop Operating System Windows 10
Windows 10
1809
Windows 10
1903 or
higher
# of Help Desk Tickets Opened 541 583 400
# of Help Desk Tickets Closed 537 531 400
Continued maintance and problem solving for all
Borough employee technology needs
Yes
Yes
Goals, Objectives, and Performance Indicators:
All IT infrastructure equipment is under warranty
and/or has sufficient working backups
All IT infrastructure has been
evaluated and meets objective In Progress Yes
Provide efficient, effective and
consistent government processes.
Maintain up-to-date documentation on all currrent IT
infrastructure systems
Documentation reviewed and
updated In Progress 90%
Complete
Promote fiscal policies that ensure
stability, growth and responsible
government.
Optimize the effective use of
community resources and assets
for the benefit of the borough
citizens.
69
INFORMATION TECHNOLOGY (CONT.) FY2020
SIGNIFICANT BUDGET CHANGES: The IT department will be upgrading or replacing the Borough’s tax assessment
and collection software. The project is budgeted at $500,000.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 268,003$ 273,862$ 291,909$ 278,941$ 292,689$
Fringe Benefits 164,240 165,684 184,173 176,365 182,354
Professional Services 3,075 6,680 15,000 1,369 15,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 306,297 347,531 361,257 402,474 342,394
Capital Outlay 94,884 18,726 273,000 83,625 157,500
Allocated to other funds (26,000) (6,000) - - -
Operating Transfers - - - 200,000 -
Total Expenditures 810,500$ 806,484$ 1,125,339$ 1,142,772$ 989,937$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budget
IT Director 1 1 1 1 1
IT Supervisor 1 1 1 1 1
Programmer/Analyst 1 0.5 0.5 0.5 0.5
PC Network Technician II 1 1 1 1 1
Total Number of Employees 4 3.5 3.5 3.5 3.5
Expenditures
Personnel
70
ASSESSING DEPARTMENT FY2020
PROGRAM DESCRIPTION: The primary function of the Assessing Department is the annual valuation and
assessment of approximately 7,800 real and 400 personal property accounts at their full and true value. The real
property function requires a re-inspection program be phased cyclically, the annual appraisal of new construction
and additions, and includes the audit, discovery, and compliance programs. This function includes maintaining
assessment standards, ownership records, property description data, and other related clerical support. The
personal property function is accomplished though the filing and auditing of business personal property renditions,
and related discovery and compliance activities. The personal property appraisals also include field inspections,
when necessary.
GOALS AND OBJECTIVES:
ANALYSIS: Assessing has a periodic review process for physically inspecting all properties within the Borough as
prescribed in Alaska Statute 29.454.150. In Kodiak, it has been Assessing's practice to re-inspect all road system
properties every three years, and remote properties including outlying cities every five years. The department has
established a schedule with GIS to ensure that assessing has the latest GIS data for those remote areas being
inspected each year. This helps to keep costs down as physical inspections of all remote properties costs thousands
of dollars. In 2019 the State Assessor completed an audit of all of assessing's tasks and determined that the Kodiak
Island Borough Assessment Department is functioning well, with acceptable ranges of uniformity. Physical
inspection of real properties is required by State Statute. AS 29.45.110 requires that all properties be re-appraised
to ensure that the properties meet the definition of "full and true value". Currently the Borough Assessing
Department has a very viable schedule for meeting State Statutes. Over the last few years Assessing has changed,
amended and upgraded the methods for dealing with personal property assets with the overall goal of equitable
assessments. Future tasks are instituting a review system for all exempt properties, better cataloguing of these
properties, and tracking changes. Also, the Borough will be transitioning to a new Computer Assisted Mass
Appraisal (CAMA) software as the present software provider will not be updating the current system.
Goals Department Objectives Indicators
FY2018
Outcome
FY2019
Outcome FY2020 Goal
Goals, Objectives, and Performance Indicators:
5000Real Property Parcels adjusted through
market analysis and model updates
To administer senior citizen and disabled veterans
exemptions 649 686
Total number of senior citizen and
Disabled Veteran exemptions filed
150
Administer tax exemption
programs that meet local, state and
federal requirements Reviewed properties
GIS Re-inspection and revalue of remote properties
Number of parcels processed each year
Periodical update of exempt properties to ensure the
properties still meet requirements for exemption 10 5
5000
1800 1210
25 49Strive to provide a comprehensive
taxation and assessment program
that is fair and equitable for all
citizens
Re-inspect the road system properties in the following
boundaries: Monashka Bay, Bells Flats, Middle Bay,
Chiniak, Pasagshak
Total re-inspected residential
properties
Total re-inspected commercial
properties
Total re-inspected remote properties 325
2000
150
700
5000
700
10
71
ASSESSING (CONT.) FY2020
SIGNIFICANT BUDGET CHANGES: The Assessing budget is mostly personnel costs. As noted above, the State
Assessor's Office determined in their 2019 audit that Kodiak Island Borough is functioning well. This is partially
contributory to the 2010 addition of Assessment staff in order to successfully complete the assessment cycles in
place, plus the education afforded by increased education budget of past years. For the 2019 budget, assessment
staff has been reduced by one employee, plus the department experienced a large employee turnover in the last
year. For FY2020 the Assessing Department has received an increase in the department's education budget this
will enable new staff to get the training needed in order to meet State and IAAO Standards, as well as State
certification requirements. Given the Borough's size and parcel count, the Assessor's Office will have to re-
evaluate the re-assessment cycle currently in place and adjust the schedule for physical inspections of real
property to correspond with the amount of personnel and their ability to comprehensively complete each
inspection cycle; and also to continue to meet State Statutes as well as ensure taxpayer confidence in fair and
equitable assessments.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 422,455$ 460,871$ 443,569$ 260,574$ 305,000$
Fringe Benefits 269,444 272,679 281,381 187,606 219,045
Professional Services - - - 18,470 25,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 55,581 59,928 57,110 58,384 60,660
Capital Outlay - - - - -
Allocated to other funds (4,000) (4,000) (4,000) (4,000) (1,500)
Operating Transfers - - - - -
Total Expenditures 743,480$ 789,478$ 778,060$ 521,034$ 608,205$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budget
Assessor 1 1 1 1 1
Appraiser 1 1 1 1 1
Assessment Clerk ll 0 1 1 1 1
Assessment Clerk l 1 0 0 0 0
Appraiser Technician 2 2 2 2 1
Total Number of Employees 5 5 5 5 4
Expenditures
Personnel
72
ENGINEERING AND FACILITIES FY2020
PROGRAM DESCRIPTION: The Engineering and Facilities Department is responsible for the safe operation and
maintenance of all Borough-owned grounds and facilities and administrates all service-area maintenance
contracts. The Borough’s Capital projects are coordinated and administered by the Projects Office, which is
overseen by the Engineering and Facilities Department. The department is also responsible for the operation of
the KIB Landfill. The Landfill is used for the disposal of garbage, metals, construction debris, and the potential
recycling of these materials to prolong the use of the existing landfill. The department also provides staff and
funding for the Solid Waste Advisory Board. Engineering and Facilities also operates the Leachate Treatment Plant.
This plant processes drainage liquids from the landfill and purifies the liquids to state drinking water standards.
The Kodiak Fisheries Research Center is also maintained and operated by the Engineering and Facilities
Department. The aquarium at KFRC is staffed and maintained for public enjoyment and education by the Borough
and is also operated by Engineering and Facilities.
GOALS AND OBJECTIVES:
ANALYSIS: The Engineering and Facilities Department continues to seek funding sources to increase efficiencies
for energy and indoor air quality for Borough-owned facilities. The Department also seeks funding to bring
Borough buildings into compliance with the Americans with Disabilities Act during renovations. In FY2018, work
continued in completing school bond projects. Remaining bond projects are scheduled for FY2020, including the
Peterson Elementary and Kodiak Middle School Paving/Underground Storage Tank Project. The Department also
plans to continue the household hazardous waste collections during Kodiak Island's Annual Spring Cleanup. This
service provides the community with no disposal costs of household hazardous wastes such as paints, motor oils,
chemicals, etc. on the cleanup day.
SIGNIFICANT BUDGET CHANGES: No significant budget changes.
Goals Department Objectives Indicators
FY2018
Outcome
FY2019
Outcome FY2020 Goal
Continue to work on deferred projects listed on the
Renewal and Replacement Schedule Number of Projects completed 6 Completed
Projects
5 Completed
Projects
5 Completed
Projects
Perform daily maintenance and janitorial of facilities Cleaning and Maintainance Yes Yes Yes
Provide support for service areas to
maintain safe roads
All complaints from public for road service areas are
transmitted to board members
Within 24 hours complaints are
uploaded to complaint system on KIB
website
100% 100% 100%
Provide staff support and guidance for all capital
projects and staff support for various advisory boards.
Yes
Yes
Goals, Objectives, and Performance Indicators:
Yes Yes
Yes Yes
Design, operate, and maintain
Kodiak Island Borough facilities in a
safe, healthy, and responsible
manner with attractive,
comfortable and efficient
environments
Provide quality information to
various Borough Departments as
needed.
Staffed requested support meetings
Staffed various advisory boards
73
ENGINEERING AND FACILITIES (CONT.) FY2020
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 146,710$ 234,475$ 164,528$ 232,915$ 175,778$
Fringe Benefits 105,076 149,305 143,876 160,137 120,724
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 67,245 81,398 85,192 74,662 87,792
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 319,031$ 465,177$ 393,596$ 467,715$ 384,294$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budget
Construction Inspector/Engineer 1 1 1 0 0
Director 1 1 1 1 1
Deputy Director 0 0 0 1 0
Project Manager/Inspector 1 1 1 1 1
Project Assistant 1 1 1 1 1
Secretary lll 1 1 1 1 1
Solid Waste Manager/Environmental Specialist 1 0 0 0 0
Maintenance Mechanic 1 1 1 1 1
Total Number of Employees 7 6 6 6 5
Expenditures
Personnel
74
COMMUNITY DEVELOPMENT FY2020
PROGRAM DESCRIPTION:
Community Development Department is responsible for a number of Borough functions. The department's four
primary functions are:
1) Administer the Borough's zoning and land use regulations.
The Community Development Department is in charge of interpreting and enforcing Title 17; to include permit
issuance, site plan review, land use application processing and customer service. The department is also
responsible for initiating necessary changes to Title 17.
2) Administer the Borough's subdivision/platting regulations.
Title 16 of the Kodiak Island Borough Code contains the Borough’s platting (subdivision) regulations, which include
subdivision and vacation regulations, standards for physical improvements to be made during the subdivision
process, and waiver and appeals processes. Community Development staff assist applicants, surveyors and
engineers through the process.
3) Perform short and long-term planning on both an areawide and non-areawide basis.
Per Alaska Statute the Borough is responsible for short and long-range planning Borough wide. Community
Development is responsible for updating the Borough’s areawide comprehensive plan, which includes long-range
planning specific to each community in the Borough. The department is also responsible non-areawide planning
efforts such as site-specific master plans, subdivision plans and corridor plans.
4) Provide technical expertise and support to Borough boards and committees.
Community Development provides staffing to the Planning and Zoning Commission, Parks and Recreation
Committee and Local Emergency Planning Committee. In addition, the Community Development Director
represents the department as a non-voting member on the Borough Lands Committee and as staff at Borough
Assembly regular meetings and work sessions.
The Department works with elected officials, agency staff and community members alike to promote sound
development and ensure that Borough regulations, policies and procedures related to planning, land use and
development reflect the community's vision and values as identified in the Borough's comprehensive plan.
75
COMMUNITY DEVELOPMENT (CONT.) FY2020
GOALS & OBJECTIVES:
ANALYSIS: Aside from providing standard services such as zoning compliance permitting, processing land use
action applications and performing subdivision/platting reviews, staff was able to focus on several notable
standalone projects and efforts in FY2019.
EPA Brownfield Community Assessment Grant - The Borough was awarded a total of $600,000 by the U.S. EPA for
the purposes of identifying, prioritizing and assessing contaminated sites within the Borough. This project, which
kicked off in October 2017, opens the door for future funding and cleanup opportunities for the Borough, which
will ultimately lead to site revitalization and economic development. Work will continue in 2020 to present an
area-wide plan for the Mill Bay Corridor, which includes several Brownfield sites, and to finalize the grant.
Goals Department Objectives Indicator
FY2018
Outcome
FY2019
Outcome FY2020 Goal
100% of Preliminary Plat reviews completed no later than 6 days prior to P&Z's
consideration.Yes Yes Yes
100% of (Abbreviated) Preliminary Plat reviews completed with 20 days. Yes Yes Yes
100% of Final Plat reviews completed within 20 days of receipt. Yes Yes Yes
100% of plats recorded within 7 days of receipt by the department. Yes Yes Yes
100% of administrative land use requests presented the month directly following the P&Z
Regular Meeting agenda deadline.Yes Yes Yes
100% of administrative land use requests transmitted for Assembly review within 30 days
of P&Z approval.No Yes Yes
100% of complaints investigated within 7 days. Yes Yes Yes
50% of violations resolved. Yes Yes Yes
Prepare newspaper advertisements for public
hearings, public meetings, and for committee
meetings staffed by the department.
100% of hearings and meetings advertised at least two weeks in advance. Yes Yes Yes
Issue Zoning Compliance Permits (ZCPs) in
compliance with current code.100% of ZCPs issued in compliance with current code. Yes Yes Yes
Periodically review zoning codes to ensure they serve
the best interest of the community At least 3 zoning code chapters reviewed/changed. 3 12 3
100% of land disposal requests presented the month directly following the P&Z Regular
Meeting agenda deadline.Yes Yes
N/A-no resource
manager
100% of land disposal requests transmitted for Assembly review within 30 days of P&Z
approval.Yes Yes
N/A-no resource
manager
Perform periodic reviews of the adopted
Comprehensive Plan (may be by plan section).
Begin at least one section review of the Comprehensive Plan. Yes No Yes
Complete other planning efforts as directed by P&Z
and the Assembly.Begin at least one major planning effort per year as directed by P&Z and the Assembly. 1 2 1
Attend 100% of P&Z meetings. 24 24 24
Attend 50% of Assembly meetings. 12 12 12
Attend 100% of Parks & Recreation Committee meetings. 12
8 (meetings
cancelled due
to lack of
quorum)
12
Attend 50% of Borough Lands Committee meetings. Yes Yes
N/A-no resource
manager
Host a booth at CrabFest to promote Emergency Planning and Preparedness 6 Years 7 years 8 years
Host a Trails Summit to promote education and awareness of local trails 1 0 0
Host outreach activities during National Planning Week 0 0 1
Post 6 news flashes on the Borough website annually. 6 6 6
Post 6 updates to the department website annually. 6 6 6
Post 12 Facebook posts annually. 12 8 12
Hold public meetings for significant code changes
and projects being administered by the department
or partner agencies.
Hold at least 5 public meetings per year. 5 5 5
100% of P&Z public hearings attended. 12 12 12
100% of land use related Assembly public hearings attended. Yes Yes Yes
Participate in public radio shows and provide
information to public media sources.Participate in radio shows and contribute to news articles quarterly. 0 1 4
Implement land use policies,
regulations, and strategic plan goals
established by the Assembly.
Educate and engage the public in land
use regulations as well as any potential
changes.
Goals, Objectives, and Performance Indicators:
Review Plats in an efficient/timely manner.
Present proposed administrative land use changes to
the Planning & Zoning Commission (P&Z) and the
Assembly in an efficient/timely manner.
Perform the functions assigned to the
department in an efficient and effective
manner.
Work with Resource Manager to ensure Borough
lands are made available for suitable uses that serve
the public interest.
Perform code enforcement functions as identified in
Borough policy.
Attend public hearings for all administrative land
use and code changes, as required by code.
Use the Borough website and social media to
disseminate information to the public.
Provide accurate and factual data to a
wide range of residents to promote well-
informed decision making.
Make staff available to provide technical expertise
and/or administrative support during board and
committee meetings.
Participate in local outreach and public education
events.
76
COMMUNITY DEVELOPMENT (CONT.) FY2020
Parks & Recreation Comprehensive Plan Update - Community Development is working with the Planning & Zoning
Commission, Assembly, and Parks & Recreation Committee in updating the Borough's 37-year-old Parks &
Recreation Plan. The update of this plan is identified as an implementation action in the Borough's adopted 2008
Comprehensive Plan. Changes in staffing resulted in a delay in this process in FY2019. In FY2020 staff will work to
move the process farther toward completion.
ADU Code Update - Revisions to the ADU code were remanded to P&Z by the Assembly. Staff will work with P&Z
to provide acceptable revisions to the Assembly.
Staffing Levels - Staffing in CDD has been reduced to 50% due to retirements and staff member relocation. In
FY2020 the department will work to bring our staffing level to 100% and will continue to streamline processes for
efficiency.
SIGNIFICANT BUDGET CHANGES: The FY2020 budget is $16,638 lower than the amended FY2019 budget.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 413,994$ 438,592$ 412,484$ 364,544$ 465,854$
Fringe Benefits 271,093 285,083 273,665 257,110 301,107
Professional Services 9,567 13,217 9,000 21,423 11,000
Contributions - - - - -
Legal Services 18,365 19,509 10,000 11,984 8,000
Support Goods & Services 147,641 124,339 282,090 251,964 184,140
Capital Outlay - - - - -
Allocated to other funds (500) (500) (500) (500) -
Operating Transfers - - - 65,200 -
Total Expenditures 860,160$ 880,240$ 986,739$ 971,724$ 970,101$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budget
Community Development Director 1 1 1 1 1
Associate Planner/Enforcement 1 1 1 1 1
Associate Planner/Long Range Planning 1 1 1 1 1
Secretary lll 1 1 1 1 1
Code Enforcement Officer 1 1 1 1 1
GIS Analyst 0 1 1 1 1
Total Number of Employees 5 6 6 6 6
Expenditures
Personnel
77
This page intentionally left blank.
78
BUILDING OFFICIAL FY2020
PROGRAM DESCRIPTION: The Kodiak Island Borough Building Inspection Program ensures compliance with
adopted building codes and related zoning codes. The Borough, by means of a Memorandum of Agreement, uses
the City of Kodiak for administration of the Borough’s Building Inspection Program. Inspections performed on
residential and commercial building construction include structural, mechanical, electrical, and plumbing
inspections. This ensures that every new construction project in the Kodiak Island Borough complies with
applicable adopted building codes and fire codes. Plan reviews for large construction projects are conducted by
the City of Kodiak building inspection staff or City of Kodiak’s professional plan review service before a building
permit is issued. Building height, setbacks, and parking requirements are some of the zoning requirements
checked in the field by the building inspection staff. The Community Development Department administrates and
operates the Building Inspection Fund. The Department also provides information to the public and contractors
about the most current editions of the building, mechanical, electrical, and plumbing codes.
GOALS AND OBJECTIVES:
Continue a positive relationship between the City of Kodiak and the Kodiak Island Borough Building
Inspection contract.
Encourage and enable the continuing education of the building inspectors.
Encourage and enable the maintenance of the City's delegated plan review authority from the State of
Alaska and maintenance of the AHFC building inspections program approval.
Encourage and enable the City to maintain and improve their Insurance Service Office (ISO) rating.
ANALYSIS: The City of Kodiak provides monthly and annual reports outlining their building permitting activities,
both inside and outside the City of Kodiak. The monthly/annual valuation and permit reports are then reviewed by
the Community Development Department.
In FY2019 the City of Kodiak provided the following report for the Kodiak Island Borough boundaries:
Building Permits: 94
Plumbing Permits: 45
Electrical Permits: 74
Inspections related to these permits are performed as required by Building Department personnel. The Building
Inspection Department will continue to annually review the Memorandum of Agreement between the City of
Kodiak and the Kodiak Island Borough for the provision of building inspection services within the road system. The
Memorandum of Agreement will then be placed on the Assembly's agenda at the beginning of each calendar year
for review and consideration.
SIGNIFICANT BUDGET CHANGES: The budget has increased by $7,501 for FY2020.
79
BUILDING OFFICIAL (CONT.) FY2020
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services 76,633 142,231 168,500 167,430 146,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 20,347 24,220 20,590 20,642 20,591
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfer - - - - -
Total Expenditures 96,979$ 166,451$ 189,090$ 188,072$ 166,591$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budget
Total Number of Employees - - - - -
There is no personnel for this department.
Expenditures
Personnel
80
ECONOMIC DEVELOPMENT FY2020
PROGRAM DESCRIPTION: The function of the Economic Development Program is to provide the Assembly with
the opportunity to pursue the most feasible economic development opportunities that will be of benefit to the
entire community.
GOALS AND OBJECTIVES:
Engage citizens in understanding the value of establishing an economic development entity.
Promote the value of having community leaders at the table when effects on fish policy are up for
discussion.
Encourage economic development by identifying training opportunities that may be available to
community members.
Provide the Kodiak Chamber of Commerce with funding support to educate business owners, host local
events, and promote business development.
Promote economic diversification.
Support different community entities in collaborating and creating partnerships to strengthen
opportunities for economic development.
ANALYSIS: Though the Borough does not have dedicated Economic Development personnel, the organization has
worked to maximize its involvement in economic development through the execution of a joint agreement with
the City of Kodiak to fund a contracted fisheries analyst.
SIGNIFICANT BUDGET CHANGES: The budget has been reduced by $11,500 for FY2020.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services 29,168 33,336 30,000 - 20,000
Contributions - - 1,500 - -
Legal Services - - - - -
Support Goods & Services 1,100 600 600 600 600
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 30,268$ 33,936$ 32,100$ 600$ 20,600$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2019
Budget
Total Number of Employees - - - - -
There is no personnel for this department.
Expenditures
Personnel
81
GENERAL ADMINISTRATION FY2020
PROGRAM DESCRIPTION: The function of the General Administration department is to provide for organization-
wide needs such as basic office supplies, employee training, and recognition.
GOALS AND OBJECTIVES:
Provide continuing education opportunities to department staff to increase efficiency and maintain/increase
knowledge with applicable state and federal laws.
Maintain the Drug-Free Workplace program, including training for all employees.
Maintain the Blood Borne Pathogens Training program for all employees to comply with Occupational
Safety and Health Administration (OSHA) standards.
Maintain the quarterly safety training program for all employees to comply with Occupational Safety and
Health Administration (OSHA) Standards.
Continue award programs to recognize outstanding employees.
Maintain the Employee of the Quarter and Employee of the Year incentive awards programs.
Maintain the service award program (service pins) for employees to promote and reward longevity.
ANALYSIS: This department provides for basic needs for the entire Borough to function such as postage and
stationary, as well as for items that benefit all employees such as safety training and recognition through an
employee award system. New quarterly safety training modules by a third-party vendor have been added to
comply with OSHA standards.
SIGNIFICANT BUDGET CHANGES: There is a reduction in expenditures of $97,097 for FY2020.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 814$ 833$ 1,000$ 1,433$ 1,000$
Fringe Benefits 2,886 2,880 3,433 3,250 3,413
Professional Services
Audit Expenses 76,197 98,555 105,000 107,308 105,000
Contracted Services - - - - 125
Contributions 15,169 35,103 41,000 103,931 36,000
Legal Services - - - - -
Support Goods & Services 82,918 57,488 156,702 132,157 64,500
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 177,983$ 194,859$ 307,135$ 348,080$ 210,038$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budget
Total Number of Employees - - - - -
There is no personnel for this department.
Expenditures
Personnel
82
PARKS AND RECREATION FY2020
PROGRAM DESCRIPTION: The major function of this program is to operate and maintain Borough parks, trails,
trailheads and provide informational and mapping materials associated with Borough recreational activities. The
Parks and Recreation department continues to develop renewal and replacement plans for all parks. The parks and
trails maintained by the KIB Parks and Recreation include:
Sargent Creek Park (Bell Flats)
Panamaroff Park (Bell Flats)
Otmeloi Park
White Sands Beach
Termination Point Trail
Mill Bay Beach
Island Lake Park & Boat Launch
Harlequin Park
The Bike Path (This crosses both KIB and City of Kodiak Property)
GOALS AND OBJECTIVES:
Provide the Borough communities with save and enjoyable parks, trails, and open space.
Maintain equipment and clear brush at parks.
Replace or remove unsafe equipment causing liability.
Brushing, stabilizing, and hardening trails.
Garbage removal and clean-up for parks and trails
Snow removal and ice control for the bike path.
Increase community involvement to help develop improvements for parks and trails.
Continue to offer public meetings through the Parks and Recreation committee.
ANALYSIS: Parks and Recreation has completed multiple upgrades to various parks, increased code enforcement
and maintenance responsibilities throughout the parks. In FY2019 the department began trail improvements to
Termination Point Trail utilizing volunteer labor. Additional funding has been requested for equipment upgrades
and improvements.
SIGNIFICANT BUDGET CHANGES: The budget was decreased by $11,415 for FY2020.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 8,497$ 17,414$ 39,955$ 11,570$ 47,924$
Fringe Benefits 4,073 4,304 25,864 3,129 6,480
Professional Services - 8,431 10,000 1,055 10,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 17,602 38,003 22,500 6,241 22,500
Capital Outlay - 9,035 - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 30,172$ 77,186$ 98,319$ 21,995$ 86,904$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budgeted
Total Number of Employees - - - - -
There is no personnel for this department.
Expenditures
Personnel
83
This page intentionally left blank.
84
EMERGENCY PREPAREDNESS FY2020
PROGRAM DESCRIPTION: Alaska Statute 26.23.060 (b) requires Alaska political subdivisions to be responsible for
disaster preparedness and coordination of response. This fund was initially intended to provide funds for
electricity and maintenance associated with the Siren Alert Warning Systems (SAWS), which are also known as
Tsunami sirens. Over the years this fund has evolved to include emergency expenses and staff salaries when
associated with a disaster event or to provide supplemental funding when needed to support staff emergency
preparedness training and participation in annual exercises conducted in conjunction with the City of Kodiak,
USCG, Providence Kodiak Island Medical Center, the State of Alaska, and others.
GOALS AND OBJECTIVES:
Operate and maintain the community Siren Alert Warning Systems (SAWS).
• Maintain and replace sirens as needed.
Ensure the availability of qualified staff to fill critical Incident Management Team (IMT) positions).
Coordinate with the State of Alaska Department of Homeland Security and Emergency Management
(DHS&EM) to facilitate Incident Command System (ICS) overview for executives/senior officials training
for all Borough elected officials.
Establish a Borough policy that requires all Borough employees to complete the basic online ICS 100, 200,
700, and 800 courses.
Fund advanced ICS 300, 400 and IMT position specific training opportunities for key Borough personnel.
Staff participation in an annual exercise with our emergency management partners.
Exercise the Kodiak Area Emergency Operations Plan by developing and facilitating at least one joint
Borough staff/emergency management partner disaster drill in FY2020.
Participate in four quarterly drills of the Kodiak IMT.
Collaborate with the Emergency Services Director and Emergency Services Coordinator to develop and
facilitate at least one IMT training opportunity per quarter in FY2020.
Coordinate with our emergency management partners to begin the process of developing a five-year
training plan for the IMT and local emergency services providers.
Provide sufficient resources for interim disaster funding for a potential hazard that may occur during the fiscal
year.
Ensure sufficient non-departmental funds are available to pay the salaries of those Borough employees
who participate in Borough emergency preparedness exercises and that perform IMT duties during any
actual disasters that may occur in FY2020.
Update the Kodiak Area Emergency Operations Plan and Kodiak Island Borough Hazard Mitigation Plan
Facilitate review and adoption of the completed draft Kodiak Area Emergency Operations Plan update by
the Emergency Services Council
Collaborate with the DHS&EM provided grant funded consultant to update the Kodiak Island Borough
Hazard Mitigation Plan, including the City of Kodiak and remote community annexes.
Assist remote communities with emergency preparedness efforts.
Collaborate with the DHS&EM provided consultant and our remote communities to update their
respective Hazard Mitigation Plan Annexes.
Assist our remote communities with the development of local emergency response plans utilizing the
DHS&EM Small Community Emergency Response Plan (SCERP) template.
Improve emergency preparedness in the Kodiak Community.
Research the benefits of creating a joint Borough/City emergency management specialist position,
responsible for managing all emergency service-related plans, training, and public education efforts.
85
EMERGENCY PREPAREDNESS, CONT. FY2020
ANALYSIS: Funding of Incident Management Team (IMT) Incident Commander, Logistics Section Chief, Finance
Section Chief, Public Information Officer. Continued adequate non-departmental funding to pay the salaries of
those Borough employees who participate in Borough emergency preparedness exercises and that perform IMT
duties during any actual disasters that may occur.
SIGNIFICANT BUDGET CHANGES: The Emergency Preparedness budget increased $3,165 for FY2020.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 2,535$ 4,204$ 6,803$ 5,028$ 6,375$
Fringe Benefits 1,425 2,443 5,175 2,612 4,918
Professional Services 12,889 21,917 30,000 400 30,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 19,012 14,473 17,900 6,241 21,750
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 35,861$ 43,038$ 59,878$ 14,281$ 63,043$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budgeted
Total Number of Employees - - - - -
There is no personnel for this department.
Expenditures
Personnel
86
ANIMAL CONTROL FY2020
PROGRAM DESCRIPTION: The Kodiak Island Borough contracts with the City of Kodiak to provide for Animal
Control Services. The goal of the program is to have officers patrol all neighborhoods as needed to address loose
dogs and cats, investigate nuisance animals and to operate a shelter to house them. Animal Control Services also
encourages compliance with Borough pet licensing program and leash requirements where and when applicable.
The contract between the Borough and the City states that the City will provide the Patrol Officer(s), the vehicle(s),
and the shelter (which is contracted to the Humane Society of Kodiak). The humane shelter is used to re-unite
animals with the owners and also as an adoption center for surrendered or abandoned animals of Kodiak. The
shelter ensures that impounded animals are current on rabies vaccinations before being released back to the
public. This arrangement works for the vast majority of animal control cases but does not work for large animals
such as horses. In the past the Borough has contracted with the Kodiak State Fair and Rodeo Association to hold
large animals until any issue is resolved. The Borough’s Enforcement Officer and the City's Animal Control
personnel will work closely on some cases. The Community Development Department administrates and oversees
and Animal Control Fund.
GOALS AND OBJECTIVES:
Continue a positive relationship between the City of Kodiak and the Kodiak Island Borough for community Animal
Control.
• Respond to citizen complaints outside the City of Kodiak regarding animal nuisances, dangerous
animals, and animal cruelty.
• Enable and promote the continued contract between the City of Kodiak and the Humane Society of
Kodiak for providing veterinary services as required to ensure vaccination.
• Enable and promote the continued contract between the City of Kodiak and the Humane Society of
Kodiak for providing shelter services.
ANALYSIS: The City of Kodiak provides reports on an annual and as-requested basis outlining their animal control
activities, both inside and outside the City of Kodiak. For the last full reporting year (FY2019), the City provided the
following services for Borough boundaries:
73 Impounds
85 Licenses
3 Citation
28 Aggressive Animals
17 Cruelty
28 Annoying Animals
474 Actual Calls
464 Actual Responses
10 calls to Pasagshak/Chiniak
SIGNIFICANT BUDGET CHANGES: The budget increased by $4,685 for FY2020.
The Humane Society of Kodiak is a 501C3 that is locally organized and is not affiliated with the Humane
Society of the United States.
87
ANIMAL CONTROL (CONT.) FY2020
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services 109,415 114,015 114,015 115,800 118,700
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 109,415$ 114,015$ 114,015$ 115,800$ 118,700$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budget
Total Number of Employees - - - - -
There is no personnel for this department.
Expenditures
Personnel
88
EDUCATION, CULTURE, AND RECREATION FY2020
PROGRAM DESCRIPTION: This program consists of contributions to non-profit agencies that provide educational,
cultural, and/or recreational opportunities for the citizens of the Kodiak Island Borough.
GOALS AND OBJECTIVES:
Provide financial assistance to non-profit agencies to ensure their financial viability to provide educational,
cultural, and recreational opportunities for the residents of the Borough.
• Provide funding for high-quality wide-appeal programs for the benefit of Borough residents.
ANALYSIS: This fund was established to reflect money allocated to non-profit agencies. As the local philosophy
regarding the Borough's funding of these agencies has changed, the accounting for those funds has also changed.
A fund titled Non-Profit Funding accounts for the discretionary funding of non-profit agencies while this account
now reflects payment of actual costs for the North Star PTA provision of streetlighting near the school, and pass
through monies from the State of Alaska to the Karluk IRA Council, a tribal entity.
SIGNIFICANT BUDGET CHANGES: The funding for the Karluk IRA Council is pass-through Community Assistance
Program funding from the State of Alaska. According to the State, they did not meet the required population
minimum in FY2018 and therefore did not receive a Community Assistance payment. They did qualify for funding
in FY2019 and FY2020.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
North Star PTA 4,662 4,665 4,700 4,683 4,800
Karluk IRA Council 12,900 - 15,789 15,789 16,000
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 17,562$ 4,665$ 20,489$ 20,472$ 20,800$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budget
Total Number of Employees - - - - -
There is no personnel for this department.
Expenditures
Personnel
89
KODIAK COLLEGE AND LIBRARIES FY2020
PROGRAM DESCRIPTION: This department is an aspect of non-profit funding that helps support education in the
Borough.
GOALS AND OBJECTIVES:
Provide educational opportunities through the associate degree level of schooling and provide resources for more
materials in the Borough’s public libraries.
• Contribute to Kodiak College.
• Contribute to local public libraries.
ANALYSIS: The contributions within this department have historically been to the local community college and
community libraries which fall within the education powers of the Borough. These contributions are not required
of the Borough but have traditionally been considered equivalent to nonprofit funding. As budgeting challenges
increase, the contributions in this department have decreased and are expected to be phased out.
SIGNIFICANT BUDGET CHANGES: Due to anticipated decreases in general fund revenues and the challenge of
balancing the general fund budget, funding to the Kodiak College will be reduced and funding to community
libraries will again not be provided in FY2020.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions
Kodiak College 84,000 60,000 50,000 50,000 50,000
Libraries 12,000 12,000 - - -
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - -
Total Expenditures 96,000$ 72,000$ 50,000$ 50,000$ 50,000$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budget
Total Number of Employees - - - - -
There is no personnel for this department.
Expenditures
Personnel
90
NON-PROFIT FUNDING FY2020
PROGRAM DESCRIPTION: This department has been established to account for grants awarded to non-profit
entities in the community to assist them in providing their community services.
GOALS AND OBJECTIVES:
Provide financial assistance to non-profit agencies to ensure their financial viability to provide community services
for the residents of the Borough.
• Provide funding for high-quality wide-appeal programs for the benefit of Borough residents.
• Provide an efficient, effective, and consistent application process.
ANALYSIS: The Borough has a long history of providing funds to nonprofit entities to assist them in providing
services that are important to the community. As it has become more challenging to balance the budget without
raising the tax rate, it has been equally challenging to maintain this program. Currently the funding has been
reduced, but the program remains in place.
SIGNIFICANT BUDGET CHANGES: Due to overall revenue decreases, non-profit reductions have been necessary.
91
NON-PROFIT FUNDING (CONT.) FY2020
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions
Safe Harbor 21,984 17,000 4,100 4,100 -
Humane Society - 4,000 4,100 4,100 3,100
Women's Resource & Crisis Center 52,762 47,500 47,500 47,500 47,500
American Red Cross - - 4,100 4,100 3,100
Kodiak Baptist Mission 39,677 34,000 27,200 27,200 -
Hospice of Kodiak 9,673 4,000 4,100 4,100 3,100
Senior Citizen Support 30,778 26,000 20,800 20,800 21,000
Hope Community Resources - 4,000 - - -
Salvation Army 7,035 - 12,000 12,000 20,000
Brother Francis Shelter 49,403 43,000 34,400 34,400 36,000
Funding/Non-Profits - - - -
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Sub-Total 211,312$ 179,500$ 158,300$ 158,300$ 133,800$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions
KMXT Public Radio 7,123 4,000 4,100 4,100 3,700
Kodiak Arts Council - 4,000 4,100 4,100 3,100
Head Start 6,331 - - - -
Kodiak Area Mentor Program - 4,000 4,100 4,100 4,500
KANA Family Center 9,233 4,000 4,100 4,100 3,100
Kodiak Soil & Water Conservation - 4,000 - - 3,100
Native Village of Port Lions - 4,000 - - -
Kodiak Teen Court - - 4,100 4,100 3,100
Kodiak Rodeo & State Fair - 4,000 - - -
Rural Alaska Community Action Program - - 4,100 4,100 3,100
Funding/Non-Profits - - 1,100 -
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Sub-Total 22,687$ 28,000$ 25,700$ 24,600$ 23,700$
Total Expenditures 233,999$ 207,500$ 184,000$ 182,900$ 157,500$
Non-Profit Funding - Education, Culture & Recreation
Non-Profit Funding - Health & Social Services
92
TRANSFERS FY2020
PROGRAM DESCRIPTION: Money is transferred from the General Fund to other funds of the Kodiak Island
Borough.
GOALS AND OBJECTIVES:
There are no specific goals and objectives listed for this department; they are delineated in the fund receiving the
transfer.
ANALYSIS: There was one transfer out in FY2018 which moved insurance proceeds received in FY2016 to a capital
project to rebuild an emergency shelter destroyed by fire.
SIGNIFICANT BUDGET CHANGES: Due to indications that the State would not fund the LEPC Grant Program for
FY2020, the decision was made to transfer money to the LEPC Fund from the General Fund.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - -
Operating Transfers -
Education Support Fund - - - - -
Land Sales - - - - -
Buildings & Grounds - - - - -
LEPC 18,338 - - - 13,000
Fire District #1 - - - - -
Debt Service 635,113 - - - -
Transfers to Fund 270 - - - - -
Transfers to Capital Projects - 403,958 - - -
Solid Waste - - - - -
Hospital 305,000 - - - -
KFRC - - - - -
Total Expenditures 958,451$ 403,958$ -$ -$ 13,000$
Expenditures
93
SPECIAL REVENUE FUNDS
Special Revenue Fund Description
Special revenue funds account for revenues obtained via specific taxes or other designated revenue sources. They
are usually mandated by statue, charter, or local ordinance to fund specific functions or activities. Examples are
fire protection and road service districts. Unlike the general fund, which has one revenue fund and many
departments within it to account for the various expenditures, each special revenue fund is a complete set of
accounts, one for revenue and one for expenditures.
Special Revenue funds do not include debt service, capital projects or enterprise funds.
Funds included in this section are:
Education Support
Land Sales Fund – Resource Management
Buildings and Grounds
o Borough Building
o Mental Health Center
o Closed Schools
o School Buildings Major Repairs
o Various Borough Buildings
o Projects Office
Local Emergency Planning Committee (LEPC)
Women’s Bay Road Service Area
Service Area #1
Service Area #2
Monashka Bay Road Service Area
Bay View Road Service Area
Fire Protection Area #1
Women’s Bay Fire Department
KIB Airport Fire Protection District
Woodland Acres Lighting District
Trinity Islands Lighting District
Mission Lake Tide Gate
Facilities Fund
Tourism Development
Commercial Passenger Vessel (new)
94
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
The total revenue budget for all Special Revenue Funds is $14,393,662.
Property Tax: Real and Personal Property Taxes. Several service areas levy a mill rate and collect taxes on the
property located within their boundaries. The following table shows these service areas, the net taxable value of
the property within their boundaries, and the mill rate. The net taxable value is the total assessed value of
property less any applicable exemptions. Generally, 90% of property taxes are from real property and 10% from
personal property. Overall, the current Borough-wide delinquency rate is approximately 0.2%.
Transient Accommodation Tax. The Borough assesses a tax on overnight accommodations provided within the
Kodiak Island Borough’s boundaries. Cities within the Borough’s boundaries that assess their own accommodation
tax on businesses within city boundaries are exempt from collecting the Borough’s tax. The FY2020 revenue
budgeted for this tax is $105,000.
Area-Wide (all properties within the Borough) Net Taxable Value Mill Leavy
Kodiak Island Borough School District 1,421,544,275$ 7.45
Non-Area-Wide (within Service Area Boundaries only)
Womens Bay Road Service Area 2.50
Road Service Area No.1 1.50
Monashka Bay Road Service Area 2.00
Bay View Road Service Area 1.50
Fire Protection Area No. 1 1.50
Womens Bay Fire Department 1.25
KIB Airport Fire Protection District 1.25
Woodland Acres Street Light Area 0.10
Trinity Lslands Street Light Area 0.15
Mission Lake Tide Gate Area 0.25
95
Motor Vehicle Registration Tax. AS 28.10.431 allows the Division of Motor Vehicles to collect property tax on
motor vehicles on behalf of municipalities and boroughs. The property tax is a flat rate based on the type of
vehicle and the year of the vehicle. The tax is collected, along with the biannual registration fee, and remitted to
the Borough monthly. This method of collection was created in anticipation of reducing the delinquency rate for
personal property taxes and improves collection of taxes on vehicles. Based on prior year collections, the revenues
from this source are budgeted at $234,000. Per KIB 3.60.020, for FY2020 these revenues will be collected in the
Debt Service fund. Prior to FY2020, the funds were collected in the Education Support Fund.
Licenses & Permits. Money received by the Borough and service districts for use of land that they own. The total
revenue anticipated for all special revenue funds is $33,600.
Rents and Royalties: Office Rent. The Borough charges rent for office space to Borough departments and outside
agencies that have offices within Borough buildings. For fiscal year 2020, the Borough is charging an average rate
of $2.20 per square foot which equates to $817,903 in rental revenues.
Rents and Royalties: Gravel Sales. The Kodiak Island Borough has leased out four parcels of land for gravel
extraction. The lease requires that a royalty be paid on the amount of gravel extracted. The $8,000 of revenue we
expect to receive in fiscal year 2020 is based on estimates and averages of gravel extractions in prior years. The
current royalty rate is $2.00 per cubic yard.
Land Sales Activities. Periodically, the Borough sells land, typically by public auction. Two objectives are met by
these land sales: the Borough receives revenue, and land is put into private ownership. For FY2020 the estimated
revenue from land payments is $35,650.
State Shared Revenues: State Grants. Money received by the Borough to be used on specified projects. This
revenue funds activities in the Local Emergency Planning Committee Fund. The expected grant award for FY2020 is
$15,500. However the Governor has indicated he would like to cut funding to this grant program for FY2020.
State Shared Revenues: Cruise Ship Tax. Beginning in FY2014, cruise ship tax sharing revenues has been accounted
for in this fund. Based on past collections, the estimated FY2020 revenue is $40,000. The Borough believes that
the tourism industry will continue to grow. To increase transparency with these funds and its usage, in FY2019 it
was segregated into its own special revenue fund, separate from the tourism development fund.
Other Financing Sources: These are other sources of money that are not earned revenue. These include items such
as use of fund balance or transfers in from other funds.
Penalties and Earnings on Investments. The majority of this revenue is from net earnings on investments in the
Facilities Fund. It is estimated that these net earnings (interest income added to the increase and/or decrease of
the market value of investments) will be $750,000. The estimated amount of penalties and net earnings on all
special revenue funds is $15,250. The earnings budgeted are conservative and based on economic trends.
Miscellaneous. Money received that does not fit in any other defined category that is generally one-time in nature.
96
SPECIAL REVENUE FUND RECAP
Special Revenue Funds Budget Summary
Education
Support Land Sales
Buildings &
Grounds LEPC
Womens
Bay
Service
Area
Service
Area
No. 1
Service
Area
No. 2
Monashka
Bay
Service
Area
Bay View
Rd.
Service
Area
Estimated Fund Balance (80,842)$ 1,308,800$ 1,232,733$ (2,799)$ 135,387$ 828,337$ 6,146$ 202,511$ 41,921$
Revenues
Property Tax 10,590,505 - - - 205,000 420,500 - 49,805 13,879
Penalties/Interest on Tax - - - - - - - - -
Non Ad Valorem Tax - - - - - - - - -
Sales Tax - - - - - - - - -
Licenses & Permits - 6,000 - - 27,600 - - - -
State Shared Revenue - 1,256 2,200 - - - - - -
State Grants - - - 15,500 - - - - -
Rents & Royalties - 8,000 817,903 - - - - - -
Charges for Services - - - - - - - - -
Land Sale Activity - 35,650 - - - - - - -
Interest Earnings - 10,000 3,300 - - - - - 100
Miscellaneous - 80 - - - - - - -
Other Funding Sources - 76,957 302,742 - - - - - -
- - - - - - - - -
Transfers In - - 5,000 13,000 - - - - -
Total Revenues & Transfers In 10,590,505 137,943 1,131,145 28,500 232,600 420,500 - 49,805 13,979
Total Available Funds 10,509,663
Expenditures
Education 10,590,505 - - - - - - - -
Resource Management - 137,943 - - - - - - -
KIB Buildings - - 1,131,145 - - - - - -
LEPC - - - 28,500 - - - - -
Road Maintenance - - - - 232,600 420,500 - 49,805 13,979
Public Safety - - - - - - - - -
Economic Development - - - - - - - - -
-
Transfers Out - - - - - - - - -
Total Use of Funds 10,590,505 137,943 1,131,145 28,500 232,600 420,500 - 49,805 13,979
97
SPECIAL REVENUE FUND RECAP
Special Revenue Funds Budget Summary, continued
Fire
Protection
Area No. 1
Womens
Bay
Fire Dept.
KIB Airport
Fire
Protection
District
Woodland
Acres
Street
Light Area
Trinity
Islands
Street
Light Area
Mission
Lake Tide
Gate
Facilities
Fund
Tourism
Developm
ent
Commercial
Passenger
Vessel TOTAL
Estimated Fund Balance 234,076$ 639,083$ 42,379$ 33,536$ 29,953$ 59,623$ 40,318,067$ 164,665$ 43,128$ 45,236,704$
Revenues
Property Tax 630,308 103,000 17,200 5,356 2,000 1,571 - - - 12,039,124
Penalties/Interest on Tax - - - - - - - - - -
Non Ad Valorem Tax - - - - - - - - - -
Sales Tax - - - - - - - - - -
Licenses & Permits - - - - - - - - - 33,600
State Shared Revenue 2,800 - - - - - - - 40,000 46,256
State Grants - - - - - - - - - 15,500
Rents & Royalties - - - - - - - 105,000 - 930,903
Charges for Services - 16,700 - - - - - - - 16,700
Land Sale Activity - - - - - - - - - 35,650
Interest Earnings - 1,000 - - - 250 750,000 600 - 765,250
Miscellaneous 1,500 10,000 - - - - - - - 11,580
Other Funding Sources - 75,000 - - - - - 26,400 - 481,099
Transfers In - - - - - - - - - 18,000
Total Revenues & Transfers In 634,608 205,700 17,200 5,356 2,000 1,821 750,000 132,000 40,000 14,393,662
Total Available Funds
Expenditures
Education - - - - - - - - - 10,590,505
Resource Management - - - - - - - - - 137,943
KIB Buildings - - - - - - - - - 1,131,145
LEPC - - - - - - - - - 28,500
Road Maintenance - - - - - - - - - 716,884
Public Safety 634,608 205,700 17,200 5,356 2,000 1,821 - - - 866,685
Economic Development - - - - - - - 132,000 40,000 172,000
Transfers Out - - - - - - 750,000 - - 750,000
Total Use of Funds 634,608 205,700 17,200 5,356 2,000 1,821 750,000 132,000 40,000 14,393,662
98
EDUCATION SUPPORT FUND FY2020
PROGRAM DESCRIPTION: The Education Support Fund encompasses the transfer of state-required local funding to
the Kodiak Island Borough School District for operational costs. This program includes the purchase of liability,
workers’ compensation and property insurance, funding the annual audit, snow removal, and an annual
appropriation.
GOALS AND OBJECTIVES:
Providing adequate funding to the Kodiak Island Borough School District to ensure that high-quality education and
safety will be provided to all children.
Provide snow removal and sanding to all schools within the district.
Identify a school facility maintenance list.
ANALYSIS: Under State law, the Borough must annually contribute a dollar amount to the School District that falls
within a specific range. The top of this range is sometimes referred to as “the cap.” There is a rather complicated
formula done by the State of Alaska Department of Education and Early Development which sets both the
minimum and maximum contribution range that the Borough will make to the school district. For FY2020, the
Borough contributed 93% of the maximum amount possible under state law to the school district.
SIGNIFICANT BUDGET CHANGES: The funding for FY2020 increased $700,261 from the FY2019 funding and, in
contrast to previous years, the funding is by a mill rate levy alone. In previous years revenues received from motor
vehicle registration taxes (MVRT) were collected by this fund and thereby reduced the mill rate for this fund by the
amount of estimated revenues. However, for FY2020 going forward, those MVRT revenues will now be collected in
the Debt Service fund.
99
EDUCATION SUPPORT FUND (CONT). FY2020
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Real Property Tax 9,988,377$ 9,081,032$ 9,656,244$ 9,795,955$ 10,590,505$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax 235,177 237,895 234,000 220,392 -
Sale Tax - - - - -
Licenese & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rent & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings - - - - -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfer - - - - -
Total Revenues 10,223,554$ 9,318,927$ 9,890,244$ 10,016,348$ 10,590,505$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contracted Services 400,000 - - - -
Audit Services 46,922 45,840 50,000 41,000 50,000
Legal Services - - - - -
Contributions - - - - -
Service District Maint. - - - - -
Support Goods & Services 323,989 291,639 380,000 373,050 515,261
Debt Service-Interest - - - - -
Capital Outlay - - - - -
Operating Transfers 9,506,637 9,040,021 9,460,244 9,506,526 10,025,244
Total Expenditures 10,277,548$ 9,377,500$ 9,890,244$ 9,920,576$ 10,590,505$
Revenues
Expenditures
100
LAND SALES – RESOURCE MANAGEMENT FY2020
PROGRAM DESCRIPTION: The Kodiak Island Borough holds title to approximately 47,000 acres of land within the
Kodiak Archipelago valued at 70-100 million dollars. It is the mission of the Resource Management Department of
the Kodiak Island Borough to balance demand for public recreation access, development, industrial use, and
resource extraction to meet the needs of Kodiak’s economic, recreational, and industrial needs. Generally, the
Kodiak Island Borough seeks to manage lands in such a way that minimize day-to-day tasking related to land
resource management and allows maximum access and enjoyment of Borough lands by the public. Therefore, the
Resource Management Department focus is to develop means and methods to balance the resource priorities and
needs of the community.
GOALS AND OBJECTIVES:
Manage Borough lands to meet the needs of the social, economic, and industrial development of the Kodiak Island
Borough.
Work with the Borough Lands Committee to identify potential land acquisitions, disposals, zoning type
demands, and other management issues.
Inventory and develop an electronic record of all KIB-Owned Lands and Facilities.
Assess anticipated needs and available resources in Kodiak Island Borough.
Develop and publish a Land and Resource Management Policy for Kodiak Island Borough.
Continuously examine land management practices and assess utility towards stated goals of the KIB
Resource Management Office.
Examine the success of Borough Land Sales towards the relief of housing shortages in the Kodiak Island
Borough.
Minimize operating costs of Borough-owned facilities to the KIB Tax Base.
Work with the KIB Assembly to develop a long-term management strategy and spending criteria for the
Kodiak Island Borough Land Sales Fund.
Work with Engineering and Facilities to maintain sufficient leases to cover ownership and maintenance
costs of KIB Buildings.
Continue minimally demanding land management practices.
ANALYSIS*: The Resource Management Department is working towards a land sale, with a significant amount of
the leg work to be completed in FY2020. FY2018 saw the final project costs associated with the Chiniak Area Burn
Timber Harvest and replanting efforts. KIB has entered the Master Planning Process for the Killarney Hills land and
the final master plan is expected in FY2020. The Resource Management Department will conduct a Title 18 Code
Revision project in FY2020 with efforts to continuously revise and update the Kodiak Island Borough Code in
accordance with community needs and development.
*No updated analysis was provided by staff for FY2020.
SIGNIFICANT BUDGET CHANGES: Personnel costs are anticipated to be low until a new resource management
officer is hired.
101
LAND SALES – RESOURCE MANAGEMENT (CONT.) FY2020
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits 5,800 7,210 6,750 6,000 6,000
State Shared Revenue 3,780 2,467 5,205 3,094 1,256
State Grants - - - - -
Rents & Royalties 24,488 12,879 5,000 11,049 8,000
Charges for Services - - - - -
Land Sale Activity 147,171 224,902 50,264 76,676 35,650
Interest Earnings 8,173 7,173 - 53,639 10,000
Miscellaneous 2,092,014 2,580 500 305 80
Other Funding Sources - - 271,834 - 76,957
Operating Transfers - - - - -
Total Revenues 2,281,425$ 257,211$ 339,553$ 150,762$ 137,943$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 115,924$ 87,486$ 90,759$ 70,151$ 31,399$
Employee Benefits 56,034 54,028 63,576 42,275 17,576
Professional Services 319,111 176,655 75,000 22,503 20,000
Legal Services - - 5,000 - 2,000
Contributions - - - - -
Service District Maint. - - - - -
Support Goods & Services 61,588 32,319 108,716 55,890 66,968
Capital Outlay - - - - -
Operating Transfers 650,000 - - - -
Total Expenditures 1,202,656$ 350,488$ 343,051$ 190,819$ 137,943$
Personnel FY2015 FY2016 FY2017 FY2018
FY2020
Budget
Resource Manager 1 1 1 1 1
Total Number of Employees 1 1 1 1 1
Revenues
Expenditures
Personnel
102
BUILDING AND GROUNDS – ALL DEPARTMENTS FY2020
PROGRAM DESCRIPTION: This program funds the operation and maintenance of Borough-owned buildings,
parking lots, parks, and public grounds. Specifically, this includes snow removal, lawn maintenance, park
maintenance, and general building and grounds maintenance. It also includes rental of Borough-owned buildings.
Budgeted departments within the Building and Grounds Fund are:
Borough Building
Mental Health Center
School Buildings Major Repairs
Closed Schools
Various Borough Buildings
Project Office
GOALS AND OBJECTIVES:
Provide adequate annual maintenance to Borough-owned buildings, parks, and other Borough facilities in a safe
manner to prevent liability issues and ensure community safety.
Review checklist annually of KIB Building and Grounds to ensure funding is available within each year’s
budget.
Provide funding for snow removal and parking lot maintenance around all Borough facilities, including
school buildings.
ANALYSIS: Budget analysis for this fund is detailed by individual departments listed above.
SIGNIFICANT BUDGET CHANGES: No significant budget changes in FY2020.
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue 2,745 2,121 6,318 3,906 2,200
State Grants - - - - -
Rents & Royalties 751,678 848,390 817,904 817,904 817,903
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 3,632 4,635 3,300 51,686 3,300
Miscellaneous 120 122 - 4,095 -
Other Funding Sources - - 100,000 - 302,742
Operating Transfers - - 341,370 341,370 -
Total Revenues 758,174 855,268 1,268,892 1,218,961 1,126,145
Revenues
103
BUILDING AND GROUNDS – (CONT.) FY2020
BOROUGH BUILDING
PROGRAM DESCRIPTION: The Borough Building provides administrative office space for Borough Government and
the City of Kodiak Government. It is also the site of the Borough Assembly Chambers. This department covers all
routine maintenance and janitorial to the building. Engineering and Facilities administrates and operates the
Building and Grounds Fund - Borough Building.
GOALS AND OBJECTIVES:
Work towards funding for the renewal and replacement (R&R) and capital projects for this facility to ensure a safe
environment for all employees.
Meet with the Assembly to discuss funding sources for R&R.
Meet with the Assembly to discuss funding sources for capital projects.
Provide routine maintenance for a safe environment and pleasant appearance.
Maintain adequate level of lawn maintenance.
Maintain adequate level of snow/ice removal.
Provide maintenance to the air handling and boiler systems and controls.
ANALYSIS*: The Building and Grounds Fund - Borough Building upgraded the direct digital controls in 75% of the
building to improve energy efficiency and the comfort of the public & staff. The Fund also completed renovation
of lighting in the Assembly Chambers. Engineering and Facilities Department is requesting Assembly funding for
renewal, replacement, and renovation of the Borough Building for FY2020.
*No updated analysis was provided by staff for FY2020.
SIGNIFICANT BUDGET CHANGES: As the structure and its systems continue to age, support goods and services
costs will continue to increase.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 161,109$ 73,109$ 103,434$ 81,080$ 88,326$
Employee Benefits 99,656 48,702 80,397 49,677 57,163
Professional Services 32,627 10,235 13,500 78,465 13,500
Legal Services - - - - -
Contributions - - - - -
Service District Maint. - - - - -
Support Goods & Services 224,270 226,988 640,151 219,925 467,000
Capital Outlay 6,288 - 15,000 4,308 26,000
Operating Transfers 336,370 137,000 100,000 115,000 100,000
Total Expenditures 860,320$ 496,035$ 952,482$ 548,455$ 751,989$
Expenditures
104
BUILDING AND GROUNDS – (CONT.) FY2020
MENTAL HEALTH CENTER
PROGRAM DESCRIPTION: The Kodiak Island Borough leases the Mental Health Facility to Providence Kodiak Island
Medical Center, which provides a variety of services including rehabilitation housing, therapy programs, and
administration offices for the Providence Kodiak Island Counseling Center. The Borough is responsible for staffing
for lease negotiations and provides some funding for maintenance. Engineering and Facilities administrates and
operates the Building and Grounds Fund - Mental Health Center.
GOALS AND OBJECTIVES:
Continue a positive relationship between Providence Kodiak Island Medical Center and the Kodiak Island Borough.
Provide annual maintenance funding to ensure safe usable facilities.
Provide support staff for any procurement needs.
ANALYSIS*: In past years the Borough has provided minimal funding for maintenance requests. As per the 2018
lease negotiation the Borough is required to provide up to $25,000 in funding for maintenance needs. The
Engineering and Facilities Department will continue to search for new funding sources to either move or
rehabilitate these facilities.
*No updated analysis was provided by staff for FY2020.
SIGNIFICANT BUDGET CHANGES: Per the 2018 lease negotiation the Borough is required to provide up to $25,000
in funding for maintenance needs.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 85$ 123$ 1,434$ 1,032$ 2,161$
Employee Benefits 74 129 828 587 1,696
Professional Services - - 5,000 - 5,000
Legal Services - - - - -
Contributions - - - - -
Service District Maint. - - - - -
Support Goods & Services 6,448 24,119 24,700 27,600 23,000
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 6,607$ 24,372$ 31,962$ 29,219$ 31,857$
Expenditures
105
BUILDING AND GROUNDS – (CONT.) FY2020
CLOSED SCHOOLS
PROGRAM DESCRIPTION: This program provides funding for the maintenance, operation, and utility costs of any
closed school buildings to maintain the integrity of the building for future use. Engineering and Facilities
administrates and oversees the Building and Grounds Fund – Closed Schools.
GOALS AND OBJECTIVES:
Manage the closure of any school facilities.
Request funding required for staffing and support services.
Provide ongoing utility service to maintain facility.
ANALYSIS*: In FY2018 there were no closed schools, so no funds were expended. During FY2019, two schools
were closed; one in Larsen Bay and one in Karluk. In FY2020 budget, this department was renamed to Closed
Schools to encompass funding for potentially closed schools.
*No updated analysis was provided by staff for FY2020.
SIGNIFICANT BUDGET CHANGES: An increase in funding for materials and staff required to provide minimal
maintenance, and utility costs is foreseen in FY2020.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint. - - - - -
Support Goods & Services 535 - 220,600 89,758 282,100
Capital Outlay - - - - -
Operating Transfers - - - 50,000 -
Total Expenditures 535$ -$ 220,600$ 139,758$ 282,100$
Expenditures
106
BUILDING AND GROUNDS – (CONT.) FY2020
SCHOOL BUILDINGS MAJOR REPAIRS
PROGRAM DESCRIPTION: This program provides funding for major repairs to the Borough-owned school facilities.
The Kodiak Island Borough is responsible for repairs that exceed $10,000 in accordance with the current In-kind
Agreement. The Engineering and Facilities Department administrates and oversees the Building and Grounds Fund
- School Building Major Repair.
GOALS AND OBJECTIVES:
Continue maintenance as per the In-Kind Agreement.
Provide financial back-up for unforeseen major maintenance repairs.
ANALYSIS*: In FY2018 funding was provided for professional services for maintenance of direct digital controls
systems. Funding was also provided in FY2018 for support goods and services for any maintenance required over
the $10,000 limit. The School Building Major Repair Fund for professional service and support goods and services
requests vary from year to year.
*No updated analysis was provided by staff for FY2020.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2020.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ 2,389$ -$ 3,100$
Employee Benefits - - 1,459 - 1,999
Professional Services 2,431 31,062 20,000 7,650 20,000
Legal Services - - - - -
Contributions - - - - -
Service District Maint. - - - - -
Support Goods & Services 3,661 80 25,000 32,072 25,100
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 6,092$ 31,142$ 48,848$ 39,722$ 50,199$
Expenditures
107
BUILDING AND GROUNDS – (CONT.) FY2020
VARIOUS BOROUGH BUILDING
PROGRAM DESCRIPTION: This program funds the operation and maintenance of various smaller Borough-owned
buildings, such as the Egan Way Cottages and Borough Annex Building. In FY2020 the Borough Maintenance
Facility was added to the Various Borough Buildings Fund. The Engineering and Facilities Department
administrates and oversees the Building and Grounds Fund - Various Borough Buildings.
GOALS AND OBJECTIVES:
Provide adequate annual maintenance to these facilities to prevent liability issues.
Continue to perform annual inspections.
Produce an annual renewal and replacement schedule to ensure funding is available when the systems
need replacement.
ANALYSIS*: In FY2020 the fund will continue routine maintenance of all facilities included in the Various Borough
Buildings Fund.
*No updated analysis was provided by staff for FY2020.
SIGNIFICANT BUDGET CHANGES: Funding was increased due to adding the Borough Maintenance Building to this
Department. The building needs some maintenance upgrades such as an air compressor to run the building’s
controls and air for maintenance at the facility's shop. Also, a new frame and doors were budgeted for the
entrance to the boiler room in the building.
Expenditures
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services $ - $ - $ - $ 130 $ -
Employee Benefits - - - 84 -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint. - - - - -
Support Goods & Services 4,066 3,185 15,000 7,695 15,000
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures $ 4,066 $ 3,185 $ 15,000 $ 7,909 $ 15,000
108
BUILDING AND GROUNDS – (CONT.) FY2020
PROJECTS OFFICE EXPENSES
PROGRAM DESCRIPTION: The Engineering and Facilities Projects Division is responsible for managing the
Borough's capital construction projects from concept through construction completion. This includes providing
management for all the school bonded projects and any tsunami siren upgrades. The division works with end-
users, design teams, consultants, funding agencies, and construction contractors to deliver projects in compliance
with program budget, schedule, code, and legal requirements. The Projects Division provides staff support,
coordination, and administration of the Architectural Review Board. The department also encourages community
involvement to ensure projects meet the needs of the community by offering public held Architectural Review
Committee meetings and community meetings if applicable. The project office also works on other non-capital
projects funded by the Engineering and Facilities budget. Expenses for the Building and Grounds Fund Project
Office are paid by ongoing projects where appropriate.
GOALS AND OBJECTIVES:
Provide management for school bonded and other capital projects.
Work with design consultants, contractors, and user groups to complete construction projects.
Provide management to complete non-capital projects.
Continue to take on and complete other non-capital projects as required by the needs of the Borough.
ANALYSIS*: Expenses for the Projects Office are distributed proportionally through active projects. In FY2020 the
projects office will be working to administrate and complete a new baler building roof and siding replacement
project. The department will also continue with the Renovation Project Phase II at East Elementary which includes
flooring replacement, cabinets, countertops/sinks, and door replacements. The Non-capital projects completed by
the Projects Office include Borough-wide Safety Data Sheet updates and OSHA training.
*No updated analysis was provided by staff for FY2020.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes in FY2020.
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services
Employee Benefits
Professional Services
Legal Services
Contributions
Service District Maint.
Support Goods & Services
Capital Outlay
Operating Transfers
Total Expenditures -$ -$ -$ -$ -$
All expenses are allocated to capital projects or the
Engineering/Facilities Department.
Expenditures
109
This page has been left intentionally blank.
110
LEPC – LOCAL EMERGENCY PLANNING COMMITTEE FY2020
PROGRAM DESCRIPTION: The Local Emergency Planning Committee (LEPC) of the Kodiak Island Borough has been
established pursuant to federal and state laws. LEPC is required by federal law to perform the following duties:
Establish procedures for receiving and processing requests from the public for information about
hazardous materials in the region.
Prepare and periodically review the local emergency operations plan.
Evaluate the need for resources necessary to develop, implement, and exercise the emergency operations
plan and submit recommendations to local governments.
Serve as an advisory committee to local government with respect to emergency planning, training, and
response.
GOALS AND OBJECTIVES:
Facilitate region-wide preparedness training for government officials and emergency responders.
Develop and implement comprehensive training programs.
Facilitate region-wide emergency preparedness outreach efforts to better prepare residents in the event of a local
disaster.
Facilitate Emergency Preparedness information booths at the Kodiak Crabfest and Bayside, Womens Bay,
and City of Kodiak Fire Department open house events.
Provide Kodiak Area Emergency Preparedness Guides in English, Tagalog, and Spanish to various
businesses, government offices, and the USCG base for dispersion to Kodiak residents and visitors.
Locally implement the requirements of SARA Title 3 (Federal Community Right-To-Know Program).
Maintain Kodiak's library of Tier II hazardous and toxic chemical storage facility reports.
Publish hazardous and toxic chemical storage facility Community Right-To-Know in local news publications
annually, as required by Federal law.
ANALYSIS: Aside from salaries and benefits of employees providing administrative support to the LEPC, FY2019
grant funds have also been used to develop radio broadcast Public Service Announcements (PSAs) providing
information on several topics, including:
1) Earthquakes
2) Tsunamis
3) Evacuation and shelter locations
4) Creating a 7-day emergency preparedness kit for families
Additionally, FY2020 funding will go to the continued distribution of road system evacuation maps offered in
English, Spanish, and Tagalog.
SIGNIFICANT BUDGET CHANGES: Due to the likelihood that the State of Alaska grant funding program will be
vetoed by the governor for FY2020, and in recognition that this is an important public service, a $13,000 transfer
from the General Fund will occur.
111
LEPC – LOCAL EMERGENCY PLANNING COMMITTEE (CONT.) FY2020
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants 13,756 15,500 15,500 16,144 15,500
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings - - - - -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers 18,338 - - - 13,000
Total Revenues 32,093$ 15,500$ 15,500$ 16,144$ 28,500$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 7,299$ 6,374$ 7,609$ 4,662$ 7,113$
Employee Benefits 4,795 4,474 5,219 3,689 5,215
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint. - - - - -
Support Goods & Services 1,662 4,652 2,672 7,794 16,172
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 13,756$ 15,500$ 15,500$ 16,144$ 28,500$
Revenues
Expenditures
112
WOMEN’S BAY ROAD SERVICE DISTRICT FY2020
PROGRAM DESCRIPTION: The Women's Bay Road Service Area provides maintenance to roads within the service
area, including snow removal, ice control, culvert, drainage ditch repair and maintenance, as well as asphalt
pavement repair.
GOALS AND OBJECTIVES:
Provide safe, well drained and maintained road surfaces for the community.
Continue improving and maintaining drainage.
Continue maintaining paved road surfaces.
Identify and replace failed culverts as needed.
Provide timely management of snow and ice removal.
Maintain a project list.
ANALYSIS*: In FY2018 the Service Area Board responded to several heavy rain events. The South Russian Creek
flooded and threatened the end of Leta Street and overran its course onto adjacent private property downstream
from Leta Street. A large degraded section of asphalt was removed, the subgrade replaced, and new asphalt placed
on Middle Bay Drive approaching the Chiniak Drive intersection.
Replacement of the culvert on Middle Bay Drive at Chiniak Drive has been designed by the Federal Fish & Wildlife
Service to facilitate fish passage. The Service Area Board is committed to contributing funds to assist in this project.
In FY2019 the Womens Bay Service District will continue to maintain a project list for priority projects such as,
ditching improvement and maintenance, brushing, asphalt repair, and culvert watch list to help prevent disaster
and maintain the roads in the Womens Bay Service Area. In FY2019 the service area is facilitating an asphalt
engineering study for the service district's paved road to determine the unit cost per mile and the current
condition of the pavement.
*No updated analysis was provided by the service area board for FY2020.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2020.
113
WOMEN’S BAY ROAD SERVICE DISTRICT (CONT.) FY2020
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Taxes 194,900$ 196,223$ 198,500$ 210,504$ 205,000$
Penalties & Interest Tax 1 0 - 1 -
State Shared Revenue - - 90 - -
Licences & Permits 27,600 27,600 27,600 27,600 27,600
Interest Earnings 811 551 - 7,806 -
Other Financing Sources - - 20,000 - -
Operating Transfers In - - - - -
Total Revenues 223,313$ 224,374$ 246,190$ 245,911$ 232,600$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 81$ 274$ 1,500$ -$ 1,000$
Fringe Benefits 24 177 884 - 850
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Service District Maintenance
Snow Removal/Sanding 73,175 31,919 55,000 40,938 60,000
Maintenance & Repairs 164,007 89,917 90,000 115,979 90,000
Grading / Ditching 51,915 72,102 40,000 46,345 45,000
Support Goods & Services 288 274 38,806 611 35,750
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - 25,000 20,000 20,000 -
Total Expenditures 289,489$ 219,663$ 246,190$ 223,873$ 232,600$
Revenues
Expenditures
114
SERVICE DISTRICT NO. 1 FY2020
PROGRAM DESCRIPTION: Service Area No. 1 provides maintenance to approximately 12 miles of roads within the
district. Services provided include snow removal, ice control, culvert and drainage, ditch maintenance and repair,
brush clearing of right away, dust control on gravel roads, painting and whiting fog lines and yellow center lines on
paved roads, as well as asphalt pavement repair and replacement. The State of Alaska Department of
Transportation owns and maintains approximately 6 miles of roads in Service District No. 1. Most of these roads
are paved. Property owners with access directly onto these State Roads do not pay the road Service District No. 1
mill rate tax. The approximate replacement value of the asphalt on Service District No. 1 maintained roads is
$5,000,000. The board will work on a plan to deal with the replacement of this asphalt.
GOALS AND OBJECTIVES:
Provide safe, well drained, and maintained surfaces for the residents in the Service District.
Provide timely removal of snow and sanding with D-1 on gravel roads.
Provide timely removal of snow and sanding with chip and sometimes salt on paved roads.
Provide new D-1 surfacing on gravel roads as needed to improve surface drainage.
Provide calcium chloride on gravel roads for dust control in the summer.
Paint yellow center lines and white fog lines on the side of paved roads for safety.
Continue improving drainage along roads that have no ditches and maintain drainage on roads built to
Borough Standards.
Continue brush and tree removal on roads.
Identify and replace deteriorated or failed culverts as needed.
Maintain a project list.
ANALYSIS*: In FY2018 the Service Area District had several high wind events that caused many trees to fall onto
the road surface. This necessitated the immediate removal of the trees blocking the roads, and later removal of
limbs and stumps. In several cases the Service District took down additional trees for safety purposes. For FY2019
Service District Area No. 1 proposed the same mill rate of 1.5 mills as in past years to the assembly.
*No updated analysis was provided by the service area board for FY2020.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2020.
115
SERVICE DISTRICT NO. 1 (CONT.) FY2020
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Taxes 394,545$ 400,030$ 406,500$ 422,703$ 420,500$
Penalties & Interest Tax 0 0 - 0 -
State Shared Revenue - - - - -
Licences & Permits - - - - -
Interest Earnings 3,218 3,362 - 39,136 -
Other Financing Sources - 7,500 - 400 -
Operating Transfers In - - - - -
Total Revenues 397,763$ 410,893$ 406,500$ 462,240$ 420,500$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 6,038$ 5,865$ 8,800$ 5,702$ 8,800$
Fringe Benefits 1,415 1,291 2,900 1,105 2,350
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Service District Maintenance
Snow Removal/Sanding 62,934 80,237 200,000 62,090 200,000
Maintenance & Repairs 56,312 216,608 132,200 194,460 135,750
Grading / Ditching 32,493 47,140 60,000 49,282 60,000
Support Goods & Services 685 13,428 2,600 11,448 13,600
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 159,876$ 364,570$ 406,500$ 324,086$ 420,500$
Revenues
Expenditures
116
SERVICE DISTRICT NO. 2 FY2020
PROGRAM DESCRIPTION: Service Area No. 2 is responsible for water and sewer services in the service area.
GOALS AND OBJECTIVES:
None at this time.
ANALYSIS: This service district is currently inactive. The fund balance will be used to defray any administrative
costs incurred by this fund.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes for FY2020.
Special Note: If you are a service area resident and want to participate on this board, please contact the Clerk’s
Office for an application.
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Taxes -$ -$ -$ -$ -$
Penalties & Interest Tax - - - - -
State Shared Revenue - - - - -
Licences & Permits - - - - -
Interest Earnings 28 30 25 246 -
Other - - - - -
Operating Transfers In - - - - -
Total Revenues 28$ 30$ 25$ 246$ -$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Service District Maintenance
Snow Removal/Sanding - - - - -
Maintenance & Repairs - - - - -
Grading / Ditching - - - - -
Support Goods & Services - - 25 - -
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures -$ -$ 25$ -$ -$
Expenditures
Revenues
117
This page has been left intentionally blank.
118
MONASHKA BAY ROAD SERVICE AREA FY2020
PROGRAM DESCRIPTION: Monashka Bay Road Service Area (MBRSA) is responsible for road maintenance and
snow removal in the service area; it also has some administrative responsibility for a Greenbelt separating
Monashka Bay Road Service Area residents from the adjacent KIB Landfill, and a commercial storage and dump
property (Lot 1) zoned "Light Industrial" as of 2016.
GOALS AND OBJECTIVES:
Provide well-maintained roads for the safety of the residents.
As practicable and within budget, maintain/repair roads, ditches, culverts, and signs within the service
area.
Conduct annual road inspection/walk/tour to identify concerns and create "Priority List."
Improve roads to meet all current Kodiak Island Borough code design requirements.
ANALYSIS*: With the past few mild winters, MBRSA snow plowing costs have been much reduced, saving
significant amounts of money and restoring a positive “Unreserved Fund Balance”. Supervisors have remained
conservative in road maintenance routines, which has saved additional funds. For the FY2018 and FY2019 summer
season, pothole treatment, dust control, and road surface aggregate stability will be improved using measured
applications of calcium chloride and compaction. Several culverts will be replaced at the highest priority locations.
The Monashka Bay Service Area is also safeguarding "Lot 2" of the Greenbelt from further encroachment from the
adjacent KIB Landfill.
The service district encourages dialog between KIB Assembly, KIB staff, and all other Service Area Boards to
explore cost and timesaving strategies relative to MBRSA responsibilities. The Service District continues to review
and revise the current road service contract and return it to the Kodiak Island Borough for bids each year. This
ensures the best use of the service area's budget. The Service District will pursue additional funding when
necessary to address safety and road-structure concerns that do not meet KIB Code design requirements.
*No updated analysis was provided by the service area board for FY2020.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2020.
119
MONASHKA BAY ROAD SERVICE AREA (CONT.) FY2020
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Taxes 62,162$ 61,813$ 50,138$ 51,672$ 49,805$
Penalties & Interest Tax 0 0 - 0 -
State Shared Revenue - - - - -
Licences & Permits - - - - -
Interest Earnings 649 807 600 8,946 -
Other - - - - -
Operating Transfers In - - - - -
Total Revenues 62,812$ 62,620$ 50,738$ 60,619$ 49,805$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 315$ 60$ 1,092$ -$ 600$
Fringe Benefits 204 18 562 - 205
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Service District Maintenance
Snow Removal/Sanding 11,126 10,254 19,652 4,908 11,000
Maintenance & Repairs 6,929 2,563 16,000 21,893 12,500
Grading / Ditching 1,414 10,285 13,000 3,305 23,000
Support Goods & Services 82 78 432 68 2,500
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 20,069$ 23,258$ 50,738$ 30,173$ 49,805$
Revenues
Expenditures
120
BAY VIEW ROAD SERVICE DISTRICT FY2020
PROGRAM DESCRIPTION: Bay View Road Service Area is responsible for the road maintenance in the service area.
GOALS AND OBJECTIVES:
Provide safe and adequate roads for the residents.
Maintain, repair, and provide snow removal for the roads in the Bay View Road Service Area.
ANALYSIS: The Bay View Road Service Area is responsible for the one mile of road in the service district. The
district continues with ongoing grading and maintenance of the road. Another ongoing problem is the road is
unfinished at the end of the cul-de-sac, the service area will continue to seek funding in FY2020 from Planning and
Zoning and the Borough Assembly on this matter. In FY2019 the service district completed brush work along the
right of way of the road for safety and better visibility.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes in FY2020
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Taxes 14,256$ 13,879$ 15,485$ 14,738$ 13,879$
Penalties & Interest Tax - - - - -
State Shared Revenue - - - - -
Licences & Permits - - - - 100
Interest Earnings 110 147 - 1,704 -
Other Financing Sources - - - - -
Operating Transfers In - - - - -
Total Revenues 14,366$ 14,025$ 15,485$ 16,442$ 13,979$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 246$ 48$ 1,092$ -$ 500$
Fringe Benefits 151 14 514 - 174
Professional Services - - 5,879 - 5,305
Contributions - - - -
Legal Services - - - -
Service District Maintenance
Snow Removal/Sanding 3,891 1,901 5,400 2,343 5,400
Maintenance & Repairs 541 721 1,500 3,012 1,500
Grading / Ditching 497 1,891 1,100 1,789 1,100
Support Goods & Services 20 - - 24 -
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 5,346$ 4,575$ 15,485$ 7,168$ 13,979$
Revenues
Expenditures
121
This page intentionally left blank.
122
FIRE PROTECTION AREA NO. 1 (BAYSIDE FIRE DEPARTMENT) FY2020
PROGRAM DESCRIPTION: Bayside Fire Station is responsible for providing fire suppression, fire and injury
prevention, and first responder emergency medical services. The Fire Department also offers a car seat installation
program, smoke detector supply, instruction, and installation to residents at no cost. Bayside Fire Station is also
responsible for providing associated services to the residents and visitors of Fire Protection Area No. 1.
GOALS AND OBJECTIVES:
ANALYSIS*: The Fire Protection Area No. 1 purchased a new Spartan 1,250 gpm pumper and a Spartan 3,000-
gallon tender with a 1,250 gpm pump. These are expected to be delivered at the end of FY2018. The purchase of
this apparatus will help us to respond to Fire and EMS calls within the 5-minute time frame. These new pieces of
apparatus will help the department reach the goal of reducing the ISO Rating from a 4 to a 3. In FY2018 the
department purchased a total of 8,000 feet of new 1 ¾”, 2 ½’’, and 4” fire hose. The hose will be used for the new
engine and tender. This will also give the fire department spare hose on the rack to be used to replace wet that
has been used for training after a fire. Also, in FY2018 the department purchased 15 sets of new “Bunker Gear”
that will replace old and non-conforming turn-out gear. The 15 sets of bunker gear are in service and will protect
our firefighters from exposure to high heat and other facets of firefighting. The Department has continued
upgrades and improvements to the fire training site. The old school bus has been removed from the Burn Training
Center. The fire station bays and storage areas are being cleaned. The Memorial Garden has again been cleaned
and replanted. The Burn Training Center burn buildings and surrounding area has been cleaned of trash and old
debris. The burn building is being used on a regular basis and was repainted in FY2018. In FY2019 the Bayside Fire
Station is focusing on continuing a stable 1.5 mill rate through an itemized budget and reviewing spending monthly
for the property owners of Fire Protection Area No. 1.
*No updated analysis was provided by the service area board for FY2020.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2020.
Goals Department Objectives Indicators
FY2018
Outcome
FY2019
Outcome FY2020 Goal
Respond within 5 minutes or less to an alarm on 90%
of all calls
Reports from Aurora and I Am
Responding programs 95%
*uknown at
time of
publication
95%
Successfully respond to emergencies Number of incident reports 167
*uknown at
time of
publication
170
Maintain a Class 4 or lower to a Class 3 Insurance rating
which in return reduces the cost of of fire insurance
and shows the efficiency of the Fire Protection Area
No. 1.
Insurance Services Organization Rating 4/4 Rating
*uknown at
time of
publication
3/3 Rating
Recruit new volunteers to increase the number of
trained volunteers up to 40 volunteers Number of trained volunteers 32
*uknown at
time of
publication
40
Provide public education on fire suppression and
medical emergencies.
Number of trainings offered to the
public 25
*uknown at
time of
publication
30
Continue upgrades and improvements to the fire
training site and campus
Upgrades and improvements
completed 59
*uknown at
time of
publication
20
Increase personnel's expertise in fire prevention,
injury prevention, fire suppression and emergency
medical services
Number of trainings offered to
personnel 61 Drills
*uknown at
time of
publication
75 Drills
Provide training and safety to the
volunteer responders and
community.
Minimize the impact on life and
property from the effects of fire
and medical emergencies to the
community.
Goals, Objectives, and Performance Indicators:
123
FIRE PROTECTION AREA NO. 1 (BAYSIDE FIRE DEPARTMENT, CONT.) FY2020
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Taxes 588,587$ 597,761$ 602,012$ 630,300$ 630,308$
Penalties & Interest Tax 0 0 - 0 -
State Grants 7,497 - - 5,063 -
Federal Grants - 159,846 - 2,231 -
State Shared Revenue 4,620 3,522 4,988 6,205 2,800
Licenses & Permits - - - - -
Interest Earnings 4,393 844 - 17,842 -
Other 4,425 1,030 1,500 11,514 1,500
Use of Fund Balance - - 12,526 - -
Operating Transfers In 57,493 - 50,000 - -
Total Revenues 667,015$ 763,004$ 671,026$ 673,156$ 634,608$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 141,289$ 146,139$ 159,990$ 162,923$ 174,120$
Fringe Benefits 79,197 84,469 87,336 83,202 84,500
Professional Services 1,512 10,502 - 9,215 2,000
Contributions - - - - -
Legal Services 23,146 - - - -
Service District Maintenance
Snow Removal/Sanding - - - - -
Maintenance & Repairs - - - - -
Grading / Ditching - - - - -
Support Goods & Services 240,132 324,382 215,500 242,489 189,900
Capital Outlay 8,159 1,123,973 208,200 11,941 184,088
Allocated to other funds - - - - -
Operating Transfers - - - 125,000 -
Total Expenditures 493,434$ 1,689,465$ 671,026$ 634,771$ 634,608$
Expenditures
Revenues
124
WOMEN’S BAY FIRE DEPARTMENT FY2020
PROGRAM DESCRIPTION: The Women’s Bay Fire Department is responsible for providing fire suppression services
to the residents of the Women’s Bay Fire Protection District. The department provides first response to
emergency medical service (EMS) calls within the service area. The department also provides structural fire
suppression by contract to the Airport Fire Protection Area.
GOALS AND OBJECTIVES:
ANALYSIS*: During the current fiscal year the department has collaborated with the Bayside Volunteer Fire
Department to procure new compliant Globe Structural Turnouts and Scott Air Packs and bottles. The department
has recruited and continues to train three new volunteers. The Women’s Bay Fire Department also participated in
the National Fire Academy Officer Development Classes to strengthen the advancement of long-term volunteers.
The Department conducted a Community Open House and Fun Day for the recently completed facility expansion in
cooperation with the Women's Bay Community Council. Additionally, the department collaborated with the
Community Council to conduct the "Santa Drive Around," Community Tree Lighting Gathering, and the "Trunk or
Treat" Halloween Event. In FY2019, the planning will continue to enter into agreements with the Red Cross and
Community Council for the development and implementation of an evacuation shelter within the local service
area. This will include researching funding opportunities to procure required equipment and supplies to support
shelter operations.
*No updated analysis was provided by the service area board for FY2020.
Goals Department Objectives Indicators
FY2018
Outcome
FY2019
Outcome FY2020 Goal
Respond within 10 minutes of an alarm for 90% of all
calls for assistance within the service area Incident Reports 33 Calls
*Unknown at
publication 30 calls
Maintain local area mutual aid agreements On File - KIB 3 On File
*Unknown at
publication 3 on File
Maintain AK Division of Forestry Annual Operating
Agreement On File - KIB On File
*Unknown at
publication In Process
Continue community outreach to stimulate
recruitment Personnel Records Yes
*Unknown at
publication In Planning
Train volunteers in fire suppression and prevention
methods and techniques. Training Records Yes
*Unknown at
publication
Published
Training
Schedule
Train volunteers in EMS to maintain certification and
ensure CEU's are available Training Records 4 Personnel
*Unknown at
publication 5 Personnel
Encourage and increase interagency training
opportunities Training Records Yes
*Unknown at
publication In Progress
Monitor NFPA standards for compliance updates Review Monthly NFPA Publications Yes
*Unknown at
publication Yes
Monitor and maintain fire and EMS response vehicles Weekly and monthly check sheets 4 Apparatus
*Unknown at
publication 4 Apparatus
Monitor and maintain fire and EMS equipment and
supplies Weekly and monthly check sheets 4 Apparatus
*Unknown at
publication 4 Apparatus
Work with KIB staff to ensure contracts are in place to
provide facility maintenance, repairs and utility
services
KIB records and contracts Yes
*Unknown at
publication Yes
Perform monthly facility inspections Inspection forms No
*Unknown at
publication
Develop
Program
Ensure periodic and annual maintenance of systems Records on file Yes
*Unknown at
publication
Develop
Program
Maintain physical building and
property for safety and efficiency
Procure and maintain compliant
fire and EMS equipment for
efficient response for the
community
Minimize the impacts on life and
property caused by fire for the
residents of Kodiak
Maintain adequate
volunteer/responder membership
to adequately responsed in the
case of an emergency
Provide First Responder Emergency
Medical Response for the
Community
Goals, Objectives, and Performance Indicators:
125
WOMEN’S BAY FIRE DEPARTMENT (CONT.) FY2020
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2020.
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Taxes 101,077$ 101,828$ 102,939$ 109,331$ 103,000$
Penalties & Interest Tax 0 - - 1 -
State Shared Revenue - - - - -
Charges for Services 14,716 15,366 17,211 16,701 16,700
Licenses & Permits - - - - -
Interest Earnings 2,853 2,913 1,000 26,659 1,000
Other 14,510 14,500 12,000 12,200 10,000
Use of Fund Balance - - 50,000 - 75,000
Operating Transfers In - - - - -
Total Revenues 133,156$ 134,606$ 183,150$ 164,892$ 205,700$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 1,040$ 1,674$ 7,000$ 984$ 2,000$
Fringe Benefits 724 801 3,255 547 1,068
Professional Services 3,120 5,746 3,000 10,818 5,000
Contributions - - - - -
Legal Services 1,369 - - - 2,000
Support Goods & Services 61,523 79,920 120,150 53,998 120,632
Capital Outlay - 79,050 49,745 - 75,000
Allocated to other funds - - - -
Operating Transfers - - - 25,000
Total Expenditures 67,776$ 167,191$ 183,150$ 91,348$ 205,700$
Revenues
Expenditures
126
KIB AIRPORT FIRE DISTRICT FY2020
PROGRAM DESCRIPTION: This program is responsible for providing fire suppression and prevention services to
the citizens of the Kodiak Island Borough Airport Fire Protection Area.
GOALS AND OBJECTIVES:
Minimize the impact on life and property attributable to fire through the development and implementation of fire
prevention and suppression programs.
Continue contracting with Women’s Bay Fire Department to provide fire suppression and prevention
service to the district.
ANALYSIS: This service area does not currently have an active board. All services are contracted with the Women’s
Bay Fire Department.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes for FY2020.
Special Note: If you are a service area resident and want to participate on this board, please contact the Clerk’s
Office for an application.
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Tax 15,366$ 16,701$ 16,741$ 18,112$ 17,200$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 211 192 200 1,552 -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
Total Revenues 15,576$ 16,892$ 16,941$ 19,664$ 17,200$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services 14,716 15,366 16,921 16,701 17,200
Legal Services - - - - -
Contributions - - - - -
Service District Maint. - - - - -
Support Goods & Services 20 - 20 21 -
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 14,736$ 15,366$ 16,941$ 16,721$ 17,200$
Revenues
Expenditures
127
WOODLAND ACRES STREET LIGHT SERVICE AREA FY2020
PROGRAM DESCRIPTION: The Woodland Acres Street Light Service Area provides construction, operation, and
maintenance of street lights on public streets within its boundaries.
GOALS AND OBJECTIVES:
Provide street lighting to ensure a safer environment for all residents and visitors of Woodland Acres.
Maintain and adequately fund the current streetlights.
ANALYSIS: This service area is currently inactive. The mill rate and fund balance will be used to defray any
administrative costs incurred by this fund.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes for FY2020.
Special Note: If you are a service area resident and want to participate on this board, please contact the Clerk’s
Office for an application.
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Tax 5,155$ 5,241$ 5,268$ 5,576$ 5,356$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 153 160 150 1,406 -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
Total Revenues 5,308$ 5,401$ 5,418$ 6,982$ 5,356$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint. - - - - -
Support Goods & Services 4,816 4,672 5,418 4,545 5,356
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 4,816$ 4,672$ 5,418$ 4,545$ 5,356$
Expenditures
Revenues
128
TRINITY ISLANDS STREET LIGHT SERVICE AREA FY2020
PROGRAM DESCRIPTION: The Trinity Islands Street Light Service Area provides construction, operation, and
maintenance of streetlights on public streets within its boundaries.
GOALS AND OBJECTIVES:
Provide street lighting to ensure a safer environment for all residents and visitors of Trinity Islands.
Maintain and adequately fund the current streetlights.
ANALYSIS: This service area is currently inactive. The mill rate and fund balance will be used to defray any
administrative costs incurred by this fund.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes for FY2020.
Special Note: If you are a service area resident and want to participate on this board, please contact the Clerk’s
Office for an application.
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Tax 2,446$ 2,498$ 1,874$ 1,942$ 2,000$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 136 147 130 1,224 -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
Total Revenues 2,582$ 2,645$ 2,004$ 3,166$ 2,000$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint. - - - - -
Support Goods & Services 1,793 1,796 2,004 1,730 2,000
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 1,793$ 1,796$ 2,004$ 1,730$ 2,000$
Revenues
Expenditures
129
MISSION LAKE TIDE GATE FY2020
PROGRAM DESCRIPTION: This service area provides tide-gate maintenance to benefit the area residents as well as
the surrounding community. The original tide-gate was established after the 1964 tsunami and remains in place
with outfall onto Mission Beach
GOALS AND OBJECTIVES:
Provide maintenance of the tide gate for the safety of the residents of Mission Lake and adjacent Mission Beach.
Remove debris and maintain the tide gate.
ANALYSIS*: Without a tide-gate and without proper maintenance and oversight, Mission Lake water level could
rise and adversely affect lakefront properties. This location was vulnerable to filling with sand and plugging up,
due to exposure to more severe surf conditions. The new tide-gate is more protected and less likely to back up
due to kelp or sand blocking the outlet. In the last ten years, there has only been one incident of severe blockage
that required heavy equipment to alleviate.
*No updated analysis was provided by the service area board for FY2020.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2020.
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Tax 6,147$ 6,192$ 1,548$ 1,571$ 1,571$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 259 298 250 2,468 250
Miscellaneous - - - - -
Other Funding Sources - - 2,600 - -
Operating Transfers - - - - -
Total Revenues 6,406$ 6,490$ 4,398$ 4,040$ 1,821$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 255$ 383$ 133$ 198$ 160$
Employee Benefits 206 251 106 146 106
Professional Services - - 1,448 1,480 1,447
Legal Services - - 2,600 2,535 -
Contributions - - - - -
Service District Maint. - - - - -
Support Goods & Services 8 8 111 3 108
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 468$ 641$ 4,398$ 4,362$ 1,821$
Revenues
Expenditures
130
FACILITIES FUND FY2020
PROGRAM DESCRIPTION: This fund was established with the proceeds from the sale of Shuyak Island. The
Borough entered into an agreement with the Exxon Valdez Oil Spill Trustee Council to sell all its rights on Shuyak
Island for $42 million to the State of Alaska. The Borough received $8 million in FY1996, $2,194,266 in FY1997,
$4,000,000 in FY1998 through FY2002, and the balance of $11,805,734 in FY2003. $6 million was utilized in
construction of the Kodiak Fisheries Research Center, and the remaining $36 million established the Facilities Fund.
The purpose of this fund is to maintain the proceeds of the sale and use excess earnings to help support Borough
operations. Ordinance No. FY1996-13 states the conditions under which the Borough can use these funds and that
excess income of the fund is defined as 85% of the annual investment income of the fund. The excess income of
the fund may be appropriated only for the following purposes: for maintenance and repair of Borough buildings,
insurance on Borough buildings, and upgrade and reconstruction of existing buildings. Additionally, up to 50% of
the excess may be used for debt service on general obligation bonds issued for facilities construction
Since inception, the Facilities fund has earned $21,773,660 in net investment income and has transferred
$17,625,000 to capital projects, debt service, and building and grounds (for property insurance).
GOALS AND OBJECTIVES:
1. Preserve the principal of the fund.
2. Uphold the conditions established by the fund and Ordinance No. FY1996-13.
3. Achieve a fair rate of return on allowable investments
ANALYSIS: Current investment policies mandate following GFOA’s investment recommendations which focus on
the preservation of principal and the use of risk adverse investments. This short-term investment strategy is used
in order to promote quick access to liquid assets which may be needed for day-to-day operational use. This policy
may not be appropriate for the long-term nature of these funds.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes for FY2020.
131
FACILITIES FUND (CONT.) FY2020
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 191,391 203,429 208,500 1,625,078 750,000
Miscellaneous - - - - -
Other Funding Sources - - 480,595 - -
Operating Transfers - 11,130 110,017 -
Total Revenues 191,391$ 203,429$ 700,225$ 1,735,095$ 750,000$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint. - - - - -
Support Goods & Services - - 11,130 - 210,564
Capital Outlay - - - - -
Operating Transfers - - - - -
Education Support Fund - - - - -
Buildings & Grounds - 10,000 5,000 5,000 5,000
Debt Service 151,858 65,105 338,982 338,982 -
Renewal & Replacement 286,455 55,105 345,113 444,000 534,436
Total Expenditures 438,313$ 130,210$ 700,225$ 787,982$ 750,000$
Revenues
Expenditures
132
TOURISM DEVELOPMENT FY2020
PROGRAM DESCRIPTION: The fund collects the transient accommodations (bed) tax revenue and cruise ship
revenue sharing to promote increased development of the tourism industry and various tourism related programs
within the Kodiak Island Borough.
GOALS AND OBJECTIVES:
Recognize tourism as a diversification of the island’s economy and promote its growth.
Promote and fund tourism development activities including but not limited to museums, fishing, bear
viewing, hiking, and lodging.
ANALYSIS: The current tax rate for the transient accommodation tax is 5% with a 2% administrative discount if the
quarterly returns is filed timely. There are no current plans to change this rate.
SIGNIFICANT BUDGET CHANGES: In FY2019, a new special revenue fund was created to specifically account for
the State of Alaska cruise ship passenger vessel tax sharing program. This explains the lack of funding budgeted
under State Shared Revenue.
133
TOURISM DEVELOPMENT (CONT.) FY2020
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - 400 -
Non Ad Valorem Tax - - - - -
Transient Accomodations Tax 95,466 108,050 94,000 78,622 105,000
Licenses & Permits - - - - -
State Shared Revenue 30,255 30,888 30,500 - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 1,417 948 950 6,583 600
Miscellaneous - - - - -
Other Funding Sources - - 6,550 - 26,400
Operating Transfers - - - - -
Total Revenues 127,138$ 139,885$ 132,000$ 85,604$ 132,000$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - -
Legal Services - - - - -
Contributions 109,521 96,501 87,000 87,000 87,000
Service District Maint. - - - - -
Support Goods & Services 69 - 248 -
Capital Outlay - - - - -
Operating Transfers 45,000 45,000 45,000 45,000 45,000
Total Expenditures 154,521$ 141,569$ 132,000$ 132,248$ 132,000$
Revenues
Expenditures
134
COMMERCIAL PASSENGER VESSEL (NEW) FY2020
PROGRAM DESCRIPTION: Effective in 2006, a tax was imposed on passengers traveling on commercial passenger
vessels providing overnight accommodations that anchor or moor on the state’s marine waters with the intent to
allow passengers to embark or disembark.
GOALS AND OBJECTIVES:
Recognize tourism as a diversification of the island’s economy and support the influx of commercial
passenger vessels.
ANALYSIS: This fund was established in FY2019 to improve transparency and clarity of usage of these monies.
Previously, these revenues were collected in the Tourism and Development fund.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2020.
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Transient Accomodations Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - 42,753 42,753 40,000
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings - - - - -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
Total Revenues -$ -$ 42,753$ 42,753$ 40,000$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint. - - - - -
Support Goods & Services - 42,753 - 40,000
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures -$ -$ 42,753$ -$ 40,000$
Revenues
Expenditures
135
FERN FULLER TRUST FY2020
PROGRAM DESCRIPTION: This trust was established to fund new equipment purchases at the Kodiak Island
Borough hospital facility and to make payment to six beneficiaries. The funding for the trust came from the cash
and assets of the Fern Fuller Charitable Unitrust.
ANALYSIS: This fund has seen no activity since the final trust distribution occurred in FY2017. No further activity is
anticipated.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2020.
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings - - - - -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
Total Revenues -$ -$ -$ -$ -$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint. - - - - -
Support Goods & Services - - - -
Capital Outlay - - - - -
Operating Transfers 134,372 - - - -
Total Expenditures 134,372$ -$ -$ -$ -$
Revenues
Expenditures
136
This page has been left intentionally blank.
137
DEBT SERVICE FUND
The Debt Service Fund accounts for the payment of interest and principal on long-term debt resulting from the sale
of general obligation bonds. This fund does not include the accounting for special assessments and service debts of
governmental enterprises.
Debt Policies
The Kodiak Island Borough has a written debt policy in the Kodiak Island Borough Code, Title 3 – Revenue and
Finance, Chapter 3.05.030. The policy is used to analyze the existing debt position of the Borough and assess the
impact of future financing requirements on the Borough’s ability to service debt.
Review and analysis of the Borough’s debt provides a capital financing plan for infrastructure and other
improvements. Both available resources and Borough needs drive the Borough’s debt issuance program. Long-
term projected financing is linked with economic, demographic, and financial resources expected to be available to
repay the debt. The use of debt ratios is only one tool of many in determining a course of action and is not used
exclusively in making decisions.
Decisions regarding the use of debt is based upon a number of factors including, but not limited to, the long-term
needs of the Borough and the amount of resources available to repay the debt. The Kodiak Island Borough has a
five-year Capital Improvement Program. Each year the Assembly updates the program to maintain the list of
needed capital improvement priorities. Capital funds spent on projects will result in long-term economic growth
beyond the initial capital expenditure and will in turn contribute significantly to the economy and revenue for
many years.
Legal Debt Margin
There is no limitation on the amount of taxes the Borough can levy to pay for bonds.
State Code reads:
“Sec. 29.45.100. No limitations on taxes to pay bonds. The limitations provided for in AS29.45.080 -
29.45.090 do not apply to taxes levied or pledged to pay or secure the payment of the principal and
interest on bonds. Taxes to pay or secure the payment of principal and interest on bonds may be levied
without limitation as to rate or amount, regardless of whether the bonds are in default or in danger of
default.”
The voters of the Kodiak Island Borough ultimately determine the amount of debt that can be outstanding. The
citizens of the Borough pass a ballot question giving the Borough the authority to issue bonds to fund projects.
138
DEBT SERVICE FY2020
PROGRAM DESCRIPTION: This fund was established to finance and account for the payment of interest and
principal on general obligation debts. This fund does not include enterprise fund revenue bonds which are
reported in their respected fund.
GOALS AND OBJECTIVES:
Promote fiscal policies that ensure stability, growth, and responsible government.
• Meet all debt requirements when due, thus avoiding any payments for penalties of interest
Remain in compliance for all debt covenant requirements
ANALYSIS: Due to the State of Alaska’s 25% reduction to debt reimbursements in FY2017, a transfer was made
from the General Fund to cover the shortfall. This shortfall was repaid to the General Fund in FY2018 and FY2019.
Due to the expected cut to the School Construction Debt Program by the State Governor, an additional $300k of
revenue was levied for this fund. Also, the motor vehicle registration tax (MVRT) revenues will be collected in this
fund rather than the Education Support fund as was done in prior years.
SIGNIFICANT BUDGET CHANGES: During the legislative session to finalize the FY2020 State of Alaska budget, the
Governor is talking about reduced the amount of school bond debt reimbursement to municipalities through the
School Construction Debt program. The amount is anticipated to be 50% but due to ongoing special legislative
session, the budget for the State has not yet been finalized as of the formulation of this document.
139
DEBT SERVICE (CONT.) FY2019
Revenues
Revenues FY2017 Actual FY2018 Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Real Property Tax $ 2,228,918 $ 2,433,591 $ 2,301,371 $ 2,339,243 $ 2,290,108
Personal Property Tax 274,672 277,523 256,034 259,077 254,456
Penalties & Interest 17 - - - -
Non-Ad Valorem Taxes - - - - 230,000
State Debt Reimbursement 3,840,763 4,985,040 5,220,834 5,226,069 5,263,053
Interest Earnings (608) (1,747) - 1,213 -
Proceeds from Bond Issues 806,205 - - - -
Use of Fund Balance - - 7,479 - -
Transfers In 1,059,380 65,105 338,982 338,982 -
Total Revenues $ 8,209,347 $ 7,759,512 $ 8,124,700 $ 8,164,583 $ 8,037,617
Expenditures
Expenditures FY2017 Actual FY2018 Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Consultants $ - $ 16,050 $ 17,299 $ 3,150 $ 3,149
Support Goods & Services 11 7 338,982 4,577 303,074
Principal 9,150,000 3,870,000 4,425,000 4,425,000 4,655,000
Interest 3,882,860 3,408,309 3,253,411 3,253,413 3,076,394
Refunded Bond Costs 64,313 - - 10,000 -
Transfers Out - 492,936 90,008 142,177 -
Total Expenditures $ 13,097,184 $ 7,787,302 $ 8,124,700 $ 7,838,317 $ 8,037,617
140
Per Capita Bonded Debt has ranged from a low of $2,483 in 2012 to a high of $7,475 in 2018 during the last ten
years. Most of this increase is from the sale of bonds to finance the construction of a new swimming pool, and the
renovation and construction on the high school. It should be noted, however, that per capita bonded debt has
decreased in the last two fiscal years and is project to keep declining as bonds are paid off.
As the Borough pays off bonded debt and does not issue new bonds, combined with increasing assessed values,
produces the downward trend of net bonded debt per assessed value. This indicator has gone from a high of
8.10% in FY2016 to 6.54% in FY2019.
141
Debt service expenditures increased in FY2017 due to the refinancing of the 2008A bond.
Debt service expenditures per capita also increased in FY2017 due to the refinancing of the 2008A bond .
142
Fiscal Year Principal Interest Total
2020 4,655,000 3,078,393 7,733,393
2021 4,850,000 2,895,370 7,745,370
2022 5,070,000 2,674,455 7,744,455
2023 5,305,000 2,429,796 7,734,796
2024 5,560,000 2,173,205 7,733,205
2025 5,835,000 1,893,545 7,728,545
2026 4,640,000 1,657,595 6,297,595
2027 3,945,000 1,450,160 5,395,160
2028 4,135,000 1,254,367 5,389,367
2029 3,705,000 1,063,805 4,768,805
2030 3,830,000 881,178 4,711,178
2031 4,015,000 692,853 4,707,853
2032 3,590,000 501,671 4,091,671
2033 3,770,000 322,896 4,092,896
2034 2,240,000 155,056 2,395,056
2035 580,000 43,322 623,322
2036 610,000 14,713 624,713
66,335,000 23,182,379 89,517,379
SUMMARY OF BONDED DEBT SERVICE REQUIREMENTS TO MATURITY
KODIAK ISLAND BOROUGH
As of June 30, 2019
Annual principal and interest requirements on General Obligation Bonds.
143
Fiscal year
Interest
rate
Interest due
September 01
Principal due
April 01
Interest due
March 01 Total
2020 3.70%133,900 355,000 133,900 622,800
2021 3.93%126,800 370,000 126,800 623,600
2022 4.80%119,400 385,000 119,400 623,800
2023 4.80%110,256 405,000 110,256 625,513
2024 4.80%100,638 425,000 100,638 626,275
2025 5.20%90,544 445,000 90,544 626,088
2026 5.20%79,975 465,000 79,975 624,950
2027 5.20%68,931 485,000 68,931 622,863
2028 5.20%56,503 510,000 56,503 623,006
2029 5.20%43,434 535,000 43,434 621,869
2030 5.20%29,725 565,000 29,725 624,450
2031 5.20%15,247 595,000 15,247 625,494
975,353$ 5,540,000$ 975,353$ 7,490,706$
The 2011 Series A General Obligation School Bonds were issued to provide funds for school and
related capital improvements in the Borough, specifically to provide a portion of the funds needed
for the Kodiak High School Addition and Renovation.
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
RETIREMENT SCHEDULE
As of June 30, 2019
2011 SERIES A
144
Fiscal Year
Interest
Rate
Interest Due
September 1
Principal Due
September 1
Interest due
March 1 Total
2020 5.00% 81,400 495,000 69,025 645,425
2021 5.00% 69,025 525,000 55,900 649,925
2022 4.00% 55,900 545,000 45,000 645,900
2023 5.00% 45,000 570,000 30,750 645,750
2024 5.00% 30,750 600,000 15,750 646,500
2025 5.00% 15,750 630,000 - 645,750
297,825 3,365,000 216,425 3,879,250
The 2012 Series A General Obligation School Bonds were issued to refund (refinance) the 2004 Series A General
Obligation bonds that were issued to provide funds for school and related capital improvements in the Borough,
specifically to fund various school facility repairs.
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BONDS
RETIREMENT SCHEDULE
As of June 30, 2019
2012 Series A
145
146
147
148
149
150
151
152
153
154
This page has been left intentionally blank.
155
CAPITAL PROJECTS FUND
Capital Projects Fund Description
Capital Projects Funds have been set up to account for projects that are not permanently ongoing in nature, are
budgeted for total cost of the project instead of annual expenditures or expenses and are related to one specific
activity. If the specific activity is the building or renovation of an asset, it is moved from a project to an asset
classification when complete.
Capital projects funds do not include special revenue, debt service or enterprise funds.
Altogether, the Borough has $133,401,205 in ongoing capital projects. This represents $10,155 in ongoing capital
projects for every man, woman and child in the Borough. These projects are within nine (9) different capital
project funds. They are:
Fund 415 – Miscellaneous Borough Projects
Fund 426 – Borough Capital Projects - KFRC
Fund 430 – State Funded Capital Projects
Fund 450 – Borough Capital Projects
Fund 460 – Kodiak High School Renovation and Replacement Capital Project
Fund 469 – Renewal and Replacement Capital Projects
Fund 470 – Bonded Renewal and Replacement Capital Projects
Fund 490 – Solid Waste Capital Projects
Fund 495 – Hospital Capital Projects
156
Borough Capital Project – Fund 415
This fund contains several miscellaneous projects that benefit the Borough as a whole and may not necessary
create a capital asset. Projects in this fund include an upgrade the tax collection and assessment program, removal
of junk vehicles, and acquiring aerial imagery of the Borough. The total budget for this fund is $265,200.
Borough Capital Project – Fund 426
This fund contains projects relating to the Kodiak Fisheries Research Center. The last completed project was
upgrades the direct digital controls (DDC) of the building. The only active project during FY2019 in this fund is to
replace one of the boilers with an electric boiler in collaboration with KEA. Other planned projects include
repairing the seawater storage tank and filter and upgrading and replacing the fire alarm system. The total budget
for this fund is $383,854.
State Capital Grants – Fund 430
The State of Alaska and the Federal Government have awarded the Kodiak Island Borough an impressive array of
grants. At this time the Borough has $3,073,000 in State Capital Grants, as well as $475,000 from the U.S.
Department of Housing and Urban Development. These grants include $2,000,000 for a new dock in Anton Larsen,
and awards of $1,025,000 and $475,000 for an emergency shelter in Womens Bay.
Borough Capital Projects – Fund 450
This fund contains $1,459,200 of miscellaneous projects within the Borough that are funded by outside entities or
service areas. One is a $118,166 grant from the U.S. Fish and Wildlife Service for a culvert replacement at Lake
Orbin. The other is a $600,000 grant from the Environmental Protection Agency Brownfield Assessment program
for identifying, assessing and initializing clean-up and redevelopment of land. The project to rebuild the Chiniak
emergency shelter is also in this fund and it is currently budgeted at $540,958. There are also several projects to
improve the Bayside Fire Station for Fire Protection Area # 1, totaling $225,000.
Kodiak High School Renovation and Renewal – Fund 460
On October 9, 2009, the voters approved a $76,310,000 bond issue for the High School Renovation and Addition
project. Between various other funding sources, the entire project is budgeted at $80,479,009. Construction is
complete and in use by students and school personnel.
Renewal and Replacement Capital Projects – Fund 469
This fund is for the renewal and replacement of worn out and obsolete capital assets. Currently there are
$3,702,802 in capital projects in this fund. The include removing and replacing underground storage tanks and new
electric boilers for the Kodiak Middle and High Schools. The boiler projects are also in conjunction with KEA, who
will be reimbursing the Borough for the cost of installation. The borough will also receive a discounted utility rate
for these new boilers.
Bonded Renewal and Replacement Capital Projects – Fund 470
On October 7, 2014, the voters approved a $10,230,000 bond issue to fund replacement and renewal of worn and
obsolete school capital assets. Projects in this fund are currently budgeted fully at the not-to-exceed amount of
$10,230,000.
Solid Waste Capital Projects – Fund 490
The Borough has $33,055,000 in capital projects relating to our landfill. The funding for these projects comes from
the sale of bonds, grants, and loans from the Alaska Clean Water Fund. Current projects that are either under way
or planned are replacing the siding, roof, septic tank, and removal and replacement of the underground storage
tank at the landfill. There is also a project to provide aeration to leachate before it enters the leachate treatment
plant.
157
Hospital Capital Projects – Fund 495
The Borough has $795,000 in capital projects relating to our hospital facility. The funding from these projects
comes from the hospital enterprise fund. These projects are to replace part of the roofing of the hospital, to
upgrade and replace the fire suppression and alarm system, to clean up and repair a generator fuel line leak.
158
Borough Capital Projects:
Project Budget as
07/01/2018
Life-to-Date
Usage
as of 06/30/19 CompletedFY 2019
Amendments
Project Budget
Remaining as of
06/30/2019
Revenues:
Fund 415 - Miscellaneous Borough Projects -$ -$ 265,200$ 265,200$
Fund 426 - KFRC Capital Projects 538,993 333,831 180,000 385,162
Fund 430 - State Grant Projects 3,700,000 3,404,232 - 295,768
Fund 450 - Borough Capital Projects 1,459,200 1,355,450 495,000 598,750
Fund 460 - High School Renewal and Replacement Project 80,043,009 80,479,009 - (186,000)
Fund 469 - Borough Renewal and Replacement Projects 3,702,802 1,325,458 50,000 2,427,344
Fund 470 - Bonded Renewal and Replacement Projects 10,280,000 8,970,656 - 1,309,344
Fund 490 - Solid Waste Capital Projects 32,617,548 29,251,222 178,000 3,544,326
Fund 495 - Hospital Capital Projects 726,000 30,747 100,000 795,253
Total Revenues 133,067,552$ 125,150,605$ 1,268,200$ 9,435,147$
Projects:
Fund 415 - Miscellaneous Borough Projects -$ 575$ 265,200$ 264,625$
Fund 426 - KFRC Capital Projects 538,993 335,139 180,000 383,854
Fund 430 - State Grant Projects 3,700,000 3,404,232 - 295,769
Fund 450 - Borough Capital Projects 1,309,200 1,355,450 515,000 468,750
Fund 460 - High School Renewal and Replacement Project 80,469,009 79,754,956 - 714,053
Fund 469 - Borough Renewal and Replacement Projects 3,702,802 1,251,201 180,000 2,631,601
Fund 470 - Bonded Renewal and Replacement Projects 9,900,201 8,970,656 49,998 979,543
Fund 490 - Solid Waste Capital Projects 33,055,000 29,293,998 178,000 3,939,002
Fund 495 - Hospital Capital Projects 726,000 30,747 100,000 795,253
Total Expenditures 133,401,205$ 124,396,955$ 1,468,198$ 10,472,449$
CURRENT FUND ACTIVITY
159
FY2020 FY2021 FY2022 FY2023 FY2024
-$ -$ -$ -$ -$
- - - - -
290,894 - - - -
(92,175) (99,946) - - -
- - - - -
534,912 - - - -
- - - - -
4,540,632 - - - -
- - - - -
5,274,263$ (99,946)$ -$ -$ -$
214,625$ 50,000$ -$ -$ -$
150,000 39,947 - - -
290,894 - - - -
376,575 99,946 - - -
714,053 - - - -
592,835 - 1,908,182 - -
979,543 - - - -
3,939,002 - - - -
795,253 - - - -
8,052,780$ 189,893$ 1,908,182$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
160
Fund 415 - Miscellaneous Borough Projects:
Project Budget as
07/01/2018
Life-to-Date
as of 06/30/19 CompletedFY 2019
Amendments
Budget
Remaining as of
06/30/2019
Revenues:
Transfer in from General Fund -$ -$ 265,200$ 265,200$
Total Revenues -$ -$ 265,200$ 265,200$
Expenditures:
Project #19008 CAMA/Collection Software Upgrade -$ -$ 200,000$ 200,000$
Project #19013 Junk Car Removal - 575 25,200 24,625
Project #19015 Aerial Imagery - - 40,000 40,000
Total Expenditures -$ 575$ 265,200$ 264,625$
CURRENT FUND ACTIVITY
161
FY2020 FY2021 FY2022 FY2023 FY2024
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
150,000$ 50,000$ -$ -$ -$
24,625 - - - -
40,000 - - - -
214,625$ 50,000$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
162
Project #19008 CAMA/Collection Software Upgrade
Fiscal Year Project Began: TBD
Project Description: This scope of this project is upgrade the current version of software to a version that better suits the Borough's needs.
Expenditure
Category
Project
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - 200,000 200,000 150,000 50,000 - - -
Contingency - - - - - - - - -
Overhead - - - - - - - - -
Totals -$ -$ 200,000$ 200,000$ 150,000$ 50,000$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #19013 Junk Car Removal
Fiscal Year Project Began: Ongoing
Project Description:
Expenditure
Category
Project
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - 575 25,200 24,625 24,625 - - - -
Contingency - - - - - - - - -
Overhead - - - - - - - - -
Totals -$ 575$ 25,200$ 24,625$ 24,625$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
The scope of this project is to remove junk and abandoned cars. A lottery is held annually for owners with clear titles and abandoned
vehicle removals are made from borough and state properties.
Project #19015 Aerial Imagery
Fiscal Year Project Began: 2019
Project Description: The scope of this project is collect updated aerial imagery of the Kodiak Island Borough.
Expenditure
Category
Project
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - 40,000 40,000 40,000 - - - -
Contingency - - - - - - - - -
Overhead - - - - - - - - -
Totals -$ -$ 40,000$ 40,000$ 40,000$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
163
This page is left intentionally blank.
164
Fund 426-KFRC Capital Projects:
Budget as
07/01/2018
Life-to-Date
as of 06/30/19 CompletedFY 2019
Amendments
Budget
Remaining as of
06/30/2019
Revenues:
Transfer in from Fund 555 - KFRC 327,993$ 314,086$ 180,000$ 193,907$
Reimbursements from Kodiak Electric Association (KEA) 211,000 19,745 191,255
Total Revenues 538,993$ 333,831$ 180,000$ 385,162$
Expenditures:
Project #17009 KFRC Direct Digital Controls (DDC) Upgrade 327,993$ 314,086$ Y -$ 13,907$
Project #19002 KFRC Electric Boiler Controls Upgrade 211,000 21,053 - 189,947
Project #19003 KFRC Seawater Storage and Filter Vessel - - 30,000 30,000
Project #19004 KFRC Fire Alarm Replacement & Upgrade - - 150,000 150,000
Total Expenditures 538,993$ 335,139$ 180,000$ 383,854$
CURRENT FUND ACTIVITY
165
FY2020 FY2021 FY2022 FY2023 FY2024
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
150,000 39,947 - - -
- - - - -
- - - - -
150,000$ 39,947$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
166
Project #17009 KFRC Direct Digital Controls (DDC) Upgrade
Fiscal Year Project Began: 2018
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration 32,799$ 3,769$ -$ 29,030$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction 245,995 306,095 - (60,100) - - - - -
Equipment 2,459 4,222 - (1,763) - - - - -
Other Services - - - - - - - - -
Contingency 46,740 - - 46,740 - - - - -
Overhead - - - - - - - - -
Totals 327,993$ 314,086$ -$ 13,907$ -$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project Description: The scope of this project is for the upgrade of the ventilation controls including controller, programming of logic software and associated
field devices.
Project #19002 KFRC Electric Boiler Controls Upgrade
Fiscal Year Project Began: 2019
Project Description:
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction 211,000 21,053 - 189,947 150,000 39,947 - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - - - - - - - - -
Totals 211,000$ 21,053$ -$ 189,947$ 150,000$ 39,947$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
The scope of this project is to install a backup electric boiler. The cost of replacing the boiler is being reimbursed by the Kodiak Electric
Association (KEA). During times when the electric company produces more electricity than it has demand for, the electric company has
the ability to interrupt the diesel powered boiler and use the electric powered boiler. The borough has entered into an agreement with
KEA for a reduced rate for the excess generated electricity.
167
Project #19003 KFRC Seawater Storage and Filter Vessel
Fiscal Year Project Began: TBD
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - 30,000 30,000 - - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - - - - - - - - -
Totals -$ -$ 30,000$ 30,000$ -$ -$ -$ -$ -$
Project Description: The scope of this project is to rebuild the seawater filter membrane, cleaning out the marine life inside the storage tank and to make
repairs to the exterior structure of the storage tank.
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #19004 KFRC Fire Alarm Replacement & Upgrade
Fiscal Year Project Began: TBD
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - 50,000 50,000 - - - - -
Construction - - 100,000 100,000 - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - - - - - - - - -
Totals -$ -$ 150,000$ 150,000$ -$ -$ -$ -$ -$
Project Description: The scope of this project is to upgrade and replace the fire alarm system at KFRC.
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
168
Fund 430-State Funded Capital Projects:
Budget as
07/01/2018
Life-to-Date
as of 06/30/19 CompletedFY 2019
Amendments
Budget
Remaining as of
06/30/2019
Revenues:
10032 Women's Bay Emergency Shelter - Federal HUD Grant 1,600,000$ 1,597,563$ -$ 2,437$
12010 Anton Larsen Dock - Grant 2,100,000 1,806,669 - 293,331
Total Revenues 3,700,000$ 3,404,232$ -$ 295,768$
Projects:
Project #10032 Women's Bay Emergency Shelter 1,600,000$ 1,597,563$ Y -$ 2,437$
Project #12010 Anton Larsen Dock 2,100,000 1,806,669 - 293,331
Total Expenditures 3,700,000$ 3,404,232$ -$ 295,769$
CURRENT FUND ACTIVITY
Project #10032 Womens Bay Emergency Shelter
Fiscal Year Project Began: 2010
Project Description: The scope of this project is upgrade the emergency shelter for the residents of Womens Bay.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House 643 643 - - - - - - -
Land - - - - - - - - -
Site Investigation 2,060 2,060 - - - - - - -
Design Services 224,509 228,264 - (3,755) - - - - -
Construction 1,302,788 1,268,320 - 34,468 - - - - -
Equipment - 24,367 - (24,367) - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 70,000 73,908 - (3,908) - - - - -
Totals 1,600,000$ 1,597,563$ -$ 2,437$ -$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
169
FY2020 FY2021 FY2022 FY2023 FY2024
(2,437)$ -$ -$ -$ -$
293,331 - - - -
290,894$ -$ -$ -$ -$
(2,437)$ -$ -$ -$ -$
293,331 - - - -
290,894$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
Project #12010 Anton Larsen Dock
Fiscal Year Project Began: 2012
Project Description:
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 294,597 - (294,597) - - - - -
Construction - 1,456,331 - (1,456,331) - - - - -
Equipment 2,100,000 - - 2,100,000 293,331 - - - -
Other Services - 520 - (520) - - - - -
Contingency - - - - - - - - -
Overhead - 55,221 - (55,221) - - - - -
Totals 2,100,000$ 1,806,669$ -$ 293,331$ 293,331$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
The scope of this project is to provide upgrades and expansion of exisiting floating dock facilities at the head of Anton Larsen Bay. Road
damage and weight restrictions have delayed completion of the project.
170
Fund 450 - Other Borough Capital Projects:
Budget as
07/01/2018
Life-to-Date
as of 06/30/19 CompletedFY 2019
Amendments
Budget
Remaining as of
06/30/2019
Revenues:
Project #14001 Lake Orbin Culvert Replacement 188,242$ 196,013$ -$ (7,771)$
Project #16003 Chiniak Emergency Shelter Rebuild 670,958 656,046 130,000 144,912
Project #17008 EPA Brownfield Assessment Grant 600,000 400,108 - 199,892
Project #19006 Fire Prot Area #1 - Exhaust Venting System - 14,000 140,000 126,000
Project #19007 Borough Building Exterior Project - 77,377 115,000 37,623
Project #19009 Fire Prot. Area #1 - Exterior Improvement - 9,657 25,000 15,344
Project #19010 Fire Prot. Area #1 - Paving - 2,250 60,000 57,750
Project #19011 Womens Bay Fire Kitchen Remodel - - 25,000 25,000
Total Revenues 1,459,200$ 1,355,450$ 495,000$ 598,750$
Expenditures:
Project #14001 Lake Orbin Culvert Replacement 168,242$ 196,013$ 20,000$ (7,771)$
Project #16003 Chiniak Emergency Shelter Rebuild 540,958 656,046 130,000 14,912
Project #17008 EPA Brownfield Assessment Grant 600,000 400,108 - 199,892
Project #19006 Fire Prot Area #1 - Exhaust Venting System - 14,000 140,000 126,000
Project #19007 Borough Building Exterior Project - 77,377 115,000 37,623
Project #19009 Fire Prot. Area #1 - Exterior Improvement - 9,657 25,000 15,344
Project #19010 Fire Prot. Area #1 - Paving - 2,250 60,000 57,750
Project #19011 Womens Bay Fire Kitchen Remodel - - 25,000 25,000
Total Expenditures 1,309,200$ 1,355,450$ 515,000$ 468,750$
CURRENT FUND ACTIVITY
171
FY2020 FY2021 FY2022 FY2023 FY2024
7,771$ -$ -$ -$ -$
- - - - -
(99,946) (99,946) - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
(92,175)$ (99,946)$ -$ -$ -$
-$ -$ -$ -$ -$
14,912 - - - -
99,946 99,946 - - -
126,000 - - - -
37,623 - - - -
15,344 - - - -
57,750 - - - -
25,000 - - - -
376,575$ 99,946$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
172
Project #14001 Lake Orbin Culvert Replacement
Fiscal Year Project Began: 2014
Project
Description:
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House 5,000 - - 5,000 - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 48,336 - (48,336) - - - - -
Construction 135,242 130,633 20,000 24,609 - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 23,000 - - 23,000 - - - - -
Overhead 5,000 17,044 - (12,044) - - - - -
Totals 168,242$ 196,013$ 20,000$ (7,771)$ -$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
This scope of this project is to design and construct at least one identified fish barrier culvert with fish friendly culverts within the Lake
Orbin drainage
Project #16003 Chiniak Emergency Shelter Rebuild
Fiscal Year Project Began: 2017
Project Description: The scope of this project is to rebuild the Chiniak Emergency Shelter to replace the one that was destroyed by the Twin Creeks fire in 2015.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration 12,084$ 23,307$ -$ (11,223)$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 43,010 32,324 - 10,686 - - - - -
Construction 328,864 500,108 130,000 (41,244) - - - - -
Equipment - 4,031 - (4,031) - - - - -
Other Services 157,000 96,276 - 60,724 14,912 - - - -
Contingency - - - - - - - - -
Overhead - - - - - - - -
Totals 540,958$ 656,046$ 130,000$ 14,912$ 14,912$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #17008 EPA Brownfield Assessment Grant
Fiscal Year Project Began: 2017
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation 571,190 395,554 - 175,636 87,818 87,818 - - -
Design Services - - - - - - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 28,810 4,554 - 24,256 12,128 12,128 - - -
Totals 600,000$ 400,108$ -$ 199,892$ 99,946$ 99,946$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project Description: The scope of this project is to assess up to 18 Brownfield sites in order to take initial steps toward cleaning up and redeveloping vacant
& underutilized properties
173
Project #19006 Fire Prot Area #1 - Exhaust Venting System
Fiscal Year Project Began: 2017
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 7,350 4,850 (2,500) - - - - -
Construction - - 116,390 116,390 116,390 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - 7,150 7,150 7,150 - - - -
Overhead - 6,650 11,610 4,960 2,460 - - - -
Totals -$ 14,000$ 140,000$ 126,000$ 126,000$ -$ -$ -$ -$
Project Description: The scope of this project is to install an exhaust venting system that will connect directly to the fire apparatus to eliminate combustion
gases in the garage area.
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #19007 Borough Building Exterior Project
Fiscal Year Project Began: 2019
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction - 69,501 100,000 30,499 30,499 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - 5,000 5,000 5,000 - - - -
Overhead - 7,876 10,000 2,124 2,124 - - - -
Totals -$ 77,377$ 115,000$ 37,623$ 37,623$ -$ -$ -$ -$
Project Description: The scope of this project is to repair and paint the exterior of the Borough building.
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #19009 Fire Prot. Area #1 - Exterior Improvement
Fiscal Year Project Began: 2019
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 8,874 22,000 13,127 13,127 - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - 783 3,000 2,217 2,217 - - - -
Totals -$ 9,657$ 25,000$ 15,344$ 15,344$ -$ -$ -$ -$
Project Description: The scope of this project is to repair and paint the exterior of the fire department building.
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
174
Project #19010 Fire Prot. Area #1 - Paving
Fiscal Year Project Began: 2019
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction - - 55,000 55,000 55,000 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - 2,250 5,000 2,750 2,750 - - - -
Totals -$ 2,250$ 60,000$ 57,750$ 57,750$ -$ -$ -$ -$
Project Description: The scope of this project is to pave the entrance to the fire truck bays.
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #19011 Womens Bay Fire Kitchen Remodel
Fiscal Year Project Began: 2019
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - 20,000 20,000 20,000 - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - - 5,000 5,000 5,000 - - - -
Totals -$ -$ 25,000$ 25,000$ 25,000$ -$ -$ -$ -$
Project Description: The scope of this project is to remodel the fire department kitchen.
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
175
This page is left intentionally blank.
176
Fund 460-Borough Capital Projects:
Budget as
07/01/2018
Life-to-Date
as of 06/30/19 CompletedFY 2019
Amendments
Budget
Remaining as of
06/30/2019
Revenues:
Sale of GO Bonds 68,243,814$ 68,429,814$ -$ (186,000)$
State Grant 7,538,000 7,788,000 - -
Transfers In 4,261,195 4,261,195 - -
Total Revenues 80,043,009$ 80,479,009$ -$ (186,000)$
Expenditures:
Project #10021 Kodiak High School Renovation and Renewal 80,469,009$ 79,754,956$ -$ 714,053$
Total Expenditures 80,469,009$ 79,754,956$ -$ 714,053$
CURRENT FUND ACTIVITY
Project #10021 Kodiak High School Renovation and Renewal
Fiscal Year Project Began: 2010
Project Description: This scope of this project is to construct a new portion of the Kodiak High School and renovate existing High School facilities.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 6,136,247 6,633,031 - (496,784) - - - - -
Construction 61,462,465 68,403,179 - (6,940,714) 499,837 - - - -
Equipment 1,852,200 1,798,530 - 53,670 - - - - -
Other Services 651,482 678,526 - (27,044) - - - - -
Contingency 4,302,324 - - 4,302,324 - - - - -
Overhead 6,064,291 2,241,690 - 3,822,601 214,216 - - - -
Totals 80,469,009$ 79,754,956$ -$ 714,053$ 714,053$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
177
FY2020 FY2021 FY2022 FY2023 FY2024
-$ -$ -$ -$ -$
-
-
-$ -$ -$ -$ -$
714,053$ -$ -$ -$ -$
714,053$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
178
Fund 469-Borough Renewal & Replacement
Capital Projects:
Budget as
07/01/2018
Life-to-Date
as of 06/30/19 CompletedFY 2019
Amendments
Budget
Remaining as of
06/30/2019
Revenues:
11003 Chiniak, Remove UST 414,169$ 414,169$ -$ -$
11009 Island Wide UST Removal 517,931 567,931 50,000 -
13006 Borough Building Rehab 1,931,702 23,520 - 1,908,182
18001 Electric Boiler for Kodiak Middle School 275,000 290,750 - (15,750)
19001 Electric Boiler for Kodiak High School 564,000 29,088 - 534,912
Total Revenues 3,702,802$ 1,325,458$ 50,000$ 2,427,344$
Expenditures:
11003 Chiniak, Remove UST 414,169$ 405,727$ -$ 8,442$
11009 Island Wide UST Removal 517,931 522,970 50,000 44,961
13006 Borough Building Rehab 1,931,702 23,520 - 1,908,182
18001 Electric Boiler for Kodiak Middle School 275,000 266,015 - 8,985
19001 Electric Boiler for Kodiak High School 564,000 32,970 - 531,030
Transfers Out - - 130,000 130,000
Total Expenditures 3,702,802$ 1,251,201$ 180,000$ 2,631,601$
CURRENT FUND ACTIVITY
179
FY2020 FY2021 FY2022 FY2023 FY2024
-$ -$ -$ -$ -$
- - - - -
- - - - -
- - - - -
534,912 - - - -
534,912$ -$ -$ -$ -$
8,442$ -$ -$ -$ -$
44,961 - - - -
- - 1,908,182 - -
8,402 - - - -
531,030 - - - -
- - - - -
592,835$ -$ 1,908,182$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
180
Project #11003 Chiniak Remove UST
Fiscal Year Project Began: 2011
Project Description: This scope of this project is to remove the old underground storage tank (UST) at the Chiniak School.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 58,685 107,313 - (48,628) - - - - -
Construction 289,872 236,454 - 53,418 8,442 - - - -
Equipment 27,233 21,702 - 5,531 - - - - -
Other Services - - - - - - - - -
Contingency 15,225 - - 15,225 - - - - -
Overhead 23,154 40,258 - (17,104) - - - - -
Totals 414,169$ 405,727$ -$ 8,442$ 8,442$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #11009 Island Wide UST Removal
Fiscal Year Project Began: 2011
Project Description: The scope of this project is to remove the old underground storage tanks (USTs) at the schools in the villages. The first is in Karluk.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of
06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration 11,517$ 28,995$ -$ (17,478)$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation 6,302 6,302 - 0 - - - - -
Design Services 33,035 133,262 50,000 (50,227) - - - - -
Construction 401,477 307,599 - 93,878 44,961 - - - -
Equipment 41,345 41,345 - - - - - - -
Other Services - - - - - - - - -
Contingency 19,255 - - 19,255 - - - - -
Overhead 5,000 5,467 - (467) - - - - -
Totals 517,931$ 522,970$ 50,000$ 44,961$ 44,961$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
181
Project #13006 Borough Building Rehab
Fiscal Year Project Began: 2014
Project Description: The scope of this project is to rehabilitate and renovate the Borough building.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of
06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 23,182 - (23,182) - - - - -
Construction 1,931,702 - - 1,931,702 - - 1,908,182 - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - 338 - (338) - - - - -
Overhead - - - - - - - - -
Totals 1,931,702$ 23,520$ -$ 1,908,182$ -$ -$ 1,908,182$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #18001 Electric Boiler for KMS
Fiscal Year Project Began: 2018
Project Description: The scope of this project is to install an electric boiler at the Kodiak Middle School.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of
06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 23,000 16,443 - 6,557 - - - - -
Construction 208,000 238,974 - (30,974) - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 25,000 - - 25,000 - - - - -
Overhead 19,000 10,598 - 8,402 8,402 - - - -
Totals 275,000$ 266,015$ -$ 8,985$ 8,402$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
182
Project #19001 KHS Electric Boiler
Fiscal Year Project Began: 2019
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of
06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 38,000 18,374 - 19,627 19,627 - - - -
Construction 475,000 - - 475,000 475,000 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 25,000 - - 25,000 25,000 - - - -
Overhead 26,000 14,596 - 11,404 11,403 - - - -
Totals 564,000$ 32,970$ -$ 531,030$ 531,030$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project Description: The scope of this project is to install a backup electric boiler. The cost of replacing the boiler is being reimbursed by the Kodiak Electric
Association (KEA). During times when the electric company produces more electricity than it has demand for, the electric company has the ability to interrupt
the diesel powered boiler and use the electric powered boiler. The Borough has entered into an agreement with KEA for a reduced rate for the excess
generated electricity.
Transfers Out
Fiscal Year Project Began: n/a
Project Description: This tracks the transfers out to other funds.
Expenditure to
Fund/Project
Budget as
07/01/2018
Life-to-Date
as of
06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
450/Project #16003 -$ -$ 130,000$ 130,000$ -$ -$ -$ -$ -$
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
Totals -$ -$ 130,000$ 130,000$ -$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
183
This page is left intentionally blank.
184
Fund 470-Bonded School Renewal &
Replacement Capital Projects:
Budget as
07/01/2018
Life-to-Date
as of 06/30/19 CompletedFY 2019
Amendments
Budget
Remaining as of
06/30/2019
Revenues:
Bond Proceeds (2015 GO Bond Series) 10,230,000$ 8,920,656$ -$ 1,309,344$
Project #15010 Playground Replacements State Grant 50,000 50,000 - -
Total Revenues 10,280,000$ 8,970,656$ -$ 1,309,344$
Expenditures:
Project #15003 Roofing Replacement East & KMS 856,108$ 822,527$ (33,581)$ -$
Project #15004 East Elementary School Renovation 1,592,841 1,467,865 - 124,976
Project #15005 Flooring Replacement - Main and Peterson 593,498 586,882 (6,616) -
Project #15006 Peterson Elementary Boilers & Controls 841,795 826,995 (14,800) -
Project #15007 KMS Fire Alarm, HVAC and Elevator Controls 2,035,193 1,500,265 Y (100,000) 434,928
Project #15008 Akhiok, Karluk, & Ouzinkie Flooring Replacement 403,489 405,383 Y 5,000 3,106
Project #15009 Paving and UST Replacement 1,797,829 1,822,427 52,412 27,814
Project #15010 Playground Replacements 829,440 852,023 Y 22,583 -
Project #15011 Main, Old Harbor, & Port Lions UST 472,633 353,837 25,000 143,796
Project #18101 KMS Boiler Replacement 477,375 332,452 100,000 244,923
Total Expenditures 9,900,201$ 8,970,656$ 49,998$ 979,543$
CURRENT FUND ACTIVITY
185
FY2020 FY2021 FY2022 FY2023 FY2024
-$ -$ -$ -$ -$
- - - - -
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
124,976 - - - -
- - - - -
- - - - -
434,928 - - - -
3,106 - - - -
27,814 - - - -
- - - - -
143,796 - - - -
244,923 - - - -
979,543$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
186
Project #15003 Roofing Replacement East & KMS
Fiscal Year Project Began: 2016
Project Description: This scope of this project is to to replace the roofing for East Elementary and Kodiak Middle School
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 72,599 72,599 - - - - - -
Construction 767,436 733,855 (33,581) - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 16,073 16,073 - - - - - -
Totals 856,108$ 822,527$ (33,581)$ -$ -$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #15004 East Elementary School Renovation
Fiscal Year Project Began: 2016
Project Description: This scope of this project is to renovate East Elementary.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 116,549 93,897 - 22,652 22,652 - - - -
Construction 1,294,993 1,304,007 - (9,014) - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 64,750 - - 64,750 55,736 - - - -
Overhead 116,549 69,961 - 46,588 46,588 - - - -
Totals 1,592,841$ 1,467,865$ -$ 124,976$ 124,976$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #15005 Flooring Replacement - Main and Peterson
Fiscal Year Project Began: 2016
Project Description: This scope of this project is to replace the flooring for both Main Elementary and Peterson Elementary.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 35,765 29,149 (6,616) - - - - - -
Construction 538,158 538,158 - - - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead 19,575 19,575 - - - - - - -
Totals 593,498$ 586,882$ (6,616)$ -$ -$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
187
Project #15006 Peterson Elementary Boilers & Controls
Fiscal Year Project Began: 2015
Project Description: This scope of this project is to install new boilers and controls for Peterson Elementary
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 67,452 67,452 - - - - - -
Construction 738,739 738,739 - - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - - -
Contingency 14,800 - (14,800) - - - - -
Overhead 20,804 20,804 - - - - - - -
Totals 841,795$ 826,995$ (14,800)$ -$ -$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #15009 Paving and UST Replacement
Fiscal Year Project Began: 2017
Project Description: The scope of this project is to replace the UST and pavement at the Kodiak Middle School and replace pavement at Peterson.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of
06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 117,890 113,696 - 4,194 4,194 - - - -
Construction 1,637,312 1,658,970 52,412 30,754 23,620 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 42,627 49,761 - (7,134) - - - - -
Totals 1,797,829$ 1,822,427$ 52,412$ 27,814$ 27,814$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #15011 Main, Old Harbor, & Port Lions UST
Fiscal Year Project Began: 2017
Project Description: The scope of this project is to replace USTs at the Main, Old Harbor, & Port Lions schools.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of
06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 32,067 27,411 - 4,656 4,656 - - - -
Construction 395,672 305,176 25,000 115,496 115,496 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 16,034 - - 16,034 16,034 - - - -
Overhead 28,860 21,250 - 7,610 7,610 - - - -
Totals 472,633$ 353,837$ 25,000$ 143,796$ 143,796$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
188
Project #18101 KMS Boiler Replacement
Fiscal Year Project Began: 2018
Project Description: The scope of this project is to install a new fuel oil boiler at the Kodiak Middle School.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of
06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 51,709 57,464 - (5,755) - - - - -
Construction 362,952 238,583 100,000 224,369 224,369 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 22,398 - - 22,398 16,643 - - - -
Overhead 40,316 36,405 - 3,911 3,911 - - - -
Totals 477,375$ 332,452$ 100,000$ 244,923$ 244,923$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
189
This page is left intentionally blank.
190
Fund 490-Landfill Capital Projects:
Budget as
07/01/2018
Life-to-Date
as of 06/30/19 CompletedFY 2019
Amendments
Budget
Remaining as of
06/30/2019
Revenues:
ACWF Loan 505031 3,000,000$ 3,000,000$ -$ -$
Sale of Revenue Bonds 3,650,000 2,129,708 - 1,520,292
State Legislative Grants 7,529,000 7,529,000 - -
ACWF Loan 505041 14,463,548 12,675,537 - 1,788,011
ACWF Loan 505061 3,000,000 3,000,000 - -
Transfers in from Fund 530 975,000 916,977 178,000 236,023
Total Revenues 32,617,548$ 29,251,222$ 178,000$ 3,544,326$
Expenditures:
Project #07013 Landfill Lateral Expansion 32,000,000$ 28,377,021$ -$ 3,622,979$
Project #17001 Landfill Scale Shack 100,000 55,338 - 44,662
Project #17002 Baler Building Siding & Roof 875,000 817,508 100,000 157,492
Project #18004 Baler Building Septic Removal/Replacement 40,000 26,108 - 13,892
Project #18005 Baler Building UST Removal/ Replacement 40,000 18,023 50,000 71,977
Project #19012 Leachate Aeration - - 28,000 28,000
Total Expenditures 33,055,000$ 29,293,998$ 178,000$ 3,939,002$
CURRENT FUND ACTIVITY
191
FY2020 FY2021 FY2022 FY2023 FY2024
-$ -$ -$ -$ -$
1,877,744 - - - -
- - - - -
1,788,011 - - - -
- - - - -
874,877 - - - -
4,540,632$ -$ -$ -$ -$
3,622,979$ -$ -$ -$ -$
44,662 - - - -
157,492 - - - -
13,892 - - - -
71,977 - - - -
28,000 - - - -
3,939,002$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
192
Project #07013 Landfill Lateral Expansion
Fiscal Year Project Began: 2007
Project Description: This scope of this project is to expand the landfill.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House 200,000 167,578 - 32,422 32,422 - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 3,750,000 3,538,507 - 211,493 211,493 - - - -
Construction 25,000,000 24,165,665 - 834,335 834,335 - - - -
Equipment 75,000 1,240 - 73,760 73,760 - - - -
Other Services 10,000 7,670 - 2,330 2,330 - - - -
Contingency 2,215,000 - - 2,215,000 2,215,000 - - - -
Overhead 750,000 496,362 - 253,638 253,639 - - - -
Totals 32,000,000$ 28,377,021$ -$ 3,622,979$ 3,622,979$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #17001 Landfill Scale Shack
Fiscal Year Project Began: 2017
Project Description: The scope of this project is upgrade the scale shack at the landfill.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of
06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction 75,000 54,102 - 20,898 20,898 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 25,000 1,236 - 23,764 23,764 - - - -
Totals 100,000$ 55,338$ -$ 44,662$ 44,662$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
193
Project #17002 Baler Building Siding & Roof
Fiscal Year Project Began: 2017
Project Description: The scope of this project is to replace the siding and roof of the baler building at the landfill.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of
06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 67,800 74,626 - (6,826) - - - - -
Construction 687,000 679,846 100,000 107,154 107,154 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 75,000 - - 75,000 50,338 - - - -
Overhead 45,200 63,036 - (17,836) - - - - -
Totals 875,000$ 817,508$ 100,000$ 157,492$ 157,492$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #18004 Baler Building Septic Removal/Replacement
Fiscal Year Project Began: 2018
Project Description: Due to changes in the building walls, relocation of septic lines was necessary
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - -
Land - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 40,000 25,851 - 14,149 13,892 - - - -
Construction - - - - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead 257 - (257) - - - - -
Totals 40,000$ 26,108$ -$ 13,892$ 13,892$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
194
Project #18005 Baler Building UST Removal/ Replacement
Fiscal Year Project Began: 2018
Project Description: This scope of this project is to remove the underground tank and install an above ground tank.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 40,000 1,358 - 38,642 38,642 - - - -
Construction 15,960 50,000 34,040 33,335 - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead 705 - (705) - - - - -
Totals 40,000$ 18,023$ 50,000$ 71,977$ 71,977$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #19012 Leachate Aeration
Fiscal Year Project Began: TBD
Project Description:
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - 28,000 28,000 28,000 - - - -
Construction - - - - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - -
Contingency - - - - - - - -
Overhead - - - - - - - -
Totals -$ -$ 28,000$ 28,000$ 28,000$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
This scope of this project is to provide aeriation to leachate prior to it entering the plant. This will result in driving off of VOCs (volatile
organic compounds), and assist in coalescence of metals and minerals to drop out of the leachate as solids prior to entering the plant.
195
This page is left intentionally blank.
196
Fund 495-Hospital Capital Projects:
Budget as
07/01/2018
Life-to-Date
as of 06/30/19 CompletedFY 2019
Amendments
Budget
Remaining as of
06/30/2019
Revenues:
Transfers in from Fund 540 726,000$ 30,747$ 100,000$ 795,253$
Total Revenues 726,000$ 30,747$ -$ 100,000$ 795,253$
Expenditures:
Project #18002 PKIMC Roof 118,000$ 3,390$ -$ 114,610$
Project #18003 PKIMC Fire Suppression 608,000 1,134 - 606,866
Project #19014 PKIMC Fuel Leak - 26,223 100,000 73,777
Total Expenditures 726,000$ 30,747$ 100,000$ 795,253$
CURRENT FUND ACTIVITY
197
FY2020 FY2021 FY2022 FY2023 FY2024
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
114,610$ -$ -$ -$ -$
606,866 - - - -
73,777 - - - -
795,253$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
198
Project #18002 PKIMC Roof
Fiscal Year Project Began: 2018
Project Description: This scope of this project is to replace the roof of the hospital building.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 11,800 - - 11,800 11,800 - - - -
Construction 89,680 - - 89,680 89,680 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 5,900 - - 5,900 5,900 - - - -
Overhead 10,620 3,390 - 7,230 7,230 - - - -
Totals 118,000$ 3,390$ -$ 114,610$ 114,610$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #18003 PKIMC Fire Suppression
Fiscal Year Project Began: 2018
Project Description: The scope of this project is for the upgrade and replacement of the fire suppression and alarm system at the Providence Hospital.
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 60,800 59 - 60,741 60,741 - - - -
Construction 474,240 - - 474,240 474,240 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 30,400 - - 30,400 30,400 - - - -
Overhead 42,560 1,075 - 41,485 41,485 - - - -
Totals 608,000$ 1,134$ -$ 606,866$ 606,866$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #19014 PKIMC Fuel Leak
Fiscal Year Project Began: 2019
Project Description: The scope of this project is to clean up and remidate fuel spilled and repair the associated fuel system at the Hospital
Expenditure
Category
Budget as
07/01/2018
Life-to-Date
as of 06/30/19
FY 2019
Amendments
Budget
Remaining as of
06/30/2019 FY2020 FY2021 FY2022 FY2023 FY2024
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction - - - - - - - - -
Equipment - 19,449 - (19,449) - - - - -
Other Services - 6,774 100,000 93,226 73,777 - - - -
Contingency - - - - - - - - -
Overhead - - - - - - - - -
Totals -$ 26,223$ 100,000$ 73,777$ 73,777$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
199
ENTERPRISE FUNDS
Enterprise Funds Description
Enterprise funds are a different type of fund than the General or Special Revenue Funds. They are similar to
business type operations in that the costs of providing goods and services are recovered through user fees.
Enterprise funds do not include special revenue, debt service or capital projects funds.
Funds included in this section are:
Municipal Solid Waste Collection and Disposal
Hospital Facility
Long-Term Care Facility
Kodiak Fisheries Research Facility
911 Service
200
Municipal Solid
Waste Collection
and Disposal
Hospital
Facility
Long-Term Care
Center
Kodiak Fisheries
Research Center
911
Service Total
Estimated Beginning Net Assets 5,994,747$ 17,221,457$ 7,110,623$ 11,692,171$ -$ 42,018,998$
Revenues
Disposal Fees 4,460,460 - - - - 4,460,460
Rents and Royalties - 1,384,272 1,043,628 800,117 - 3,228,017
PERS on Behalf Payment 36,200 - - 7,342 - 43,542
Metal Recycling 20,300 - - - - 20,300
Customer Charges - - - - 250,000 250,000
Interest Earnings 54,000 30,000 32,000 56,951 - 172,951
Proceeds of Long Term Debt 27,211 - 57,804 - - 85,015
Use of Fund Balance 198,290 - - 1,493,623 - 1,691,913
Transfers in - - - 45,000 - 45,000
Total Revenues and Transfers In 4,796,461 1,414,272 1,133,432 2,403,033 250,000 9,997,198
Total Available Funds 10,791,208 18,635,729 8,244,055 14,095,204 250,000 52,016,196
Expenses
Waste Disposal - - - - -
Personnel Costs 1,372,743 40,319 - 279,150 1,500 1,693,712
Contracted Services 291,000 - - - 248,350 539,350
Dorm Facility - - - 395,908 - 395,908
Depreciation 278,188 1,062,092 518,933 698,485 - 2,557,698
Debt Service Interest 330,724 - 463,075 - - 793,799
Support Goods & Services 1,703,806 311,861 151,424 470,990 150 2,638,231
Other 820,000 - - 558,500 - 1,378,500
Total Use of Funds 4,796,461 1,414,272 1,133,432 2,403,033 250,000 9,997,198
Est. Net Assets 06/30/2020 5,994,747$ 17,221,457$ 7,110,623$ 11,692,171$ -$ 42,018,998$
ENTERPRISE FUNDS BUDGET SUMMARY
201
This page intentionally left blank.
202
MUNICIPAL SOLID WASTE COLLECTION AND DISPOSAL FY2020
PROGRAM DESCRIPTION: The Kodiak Island Borough manages solid waste collection services with a private
contractor and provides waste disposal and limited recycling services for the residents and commercial generators
located on the Kodiak road system. Residents and commercial waste generators may also deliver solid waste such
as garbage, household hazardous waste, construction debris, scrap metal, asbestos, and used oil to the landfill
facility for disposal.
The Engineering and Facilities Department is responsible for the administration, operation, and maintenance of
the solid waste baling (baler) facility, landfill area, and the newly completed Leachate Treatment Plant. The landfill
is operated in compliance with federal, state, and local regulations and guidelines.
GOALS AND OBJECTIVES:
To provide cost-effective, environmentally safe waste collection, disposal, and recycling services for Kodiak
Island.
• Manage the long-term contract for collection.
ANALYSIS*: Staff has recently completed the Municipal Solid Waste Permit Renewal with consultant, Jacobs, and it
has been approved by the ADEC (Alaska Department of Environmental Conservation). This permit application is
required every six years by Alaska statute. The annual survey for the rock cover material stockpiles, remaining
permitted landfill airspace, and slope monitoring is underway with an anticipated completion date of mid-July; the
next slope monitoring event is not until 2019. This survey is required for audit, MSW (Municipal Solid Waste)
permit, and associated closure/post closure requirements.
This construction season will see the replacement of the roof, siding, and garage doors on the baler facility
building. Staff will strive to minimize the effects on residents as well as commercial use of the landfill. Scheduled
required shutdowns due to construction will be advertised well in advance to minimize impacts.
The Leachate Treatment Plant has recently been plagued with calcium deposits on the filter membranes in the
system. Staff, SUEZ (formerly General Electric Water/Wastewater), and Jacobs have been collaborating to identify
the cause and solution for this event. Dramatic improvements have been seen in the amount of treated water
passing through the associated systems. Staff and consultants are also working to reduce the ammonia discharge
levels to consistently meet the discharge permit requirements. ADEC is aware of the concern and has been
monitoring progress and cooperatively involved in the periodic permit exceedances.
Staff has met with the borough’s Solid Waste Advisory Board and has discussed increased attention for public
outreach and education. Staff has also been in contact with the ADEC regarding available curriculums that may be
available for review to discuss potential implementation in the local schools and community groups.
*No updated analysis was provided by staff for FY2020.
203
MUNICIPAL SOLID WASTE COLLECTION AND DISPOSAL (CONT.) FY2020
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Penalties/Interest on Tax 5,790$ 525$ 5,000$ 4,912$ 4,000$
Licenses & Permits - - - - -
PERS on Behalf Payment 20,887 35,503 49,980 31,231 36,200
Disposal Fees 3,069,746 3,751,605 4,023,753 4,432,868 4,460,460
Interest Earnings 30,576 32,435 19,000 306,914 50,000
Miscellaneous 41,413 61,738 10,300 29,617 20,300
Transfers In - - - - -
Premium on Bonds 27,211 27,211 27,211 27,211 27,211
Use of Fund Balance - - 228,200 - 198,290
Total Revenues 3,195,625$ 3,909,016$ 4,363,444$ 4,832,753$ 4,796,461$
SOLID WASTE DISPOSAL
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 541,878$ 551,036$ 542,797$ 573,910$ 620,190$
Employee Benefits 553,836 327,430 417,971 352,501 476,491
Contracted Services 227,279 183,611 158,000 222,680 161,000
Legal Fees 30,018 14,897 5,000 2,173 5,000
Contributions 35,880 36,383 40,000 - 40,000
Support Goods & Services 616,949 569,383 770,600 535,285 809,050
Capital Outlay - 7,000 - - 455,000
Debt Service Interest 334,469 123,205 115,475 111,713 115,475
Closure/Post Closure 154,010 367,703 730,000 295,000 730,000
Other - 205,000 150,000 150,000 50,000
Depreciation 294,026 293,749 296,570 - 278,188
Sub-Total 2,788,346$ 2,679,396$ 3,226,413$ 2,243,262$ 3,740,394$
LEACHATE TREATMENT PLANT
Expenditures
FY2016
Actual
FY2017
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel Services 130,278$ 139,894$ 305,780$ 149,389$ 154,463$
Employee Benefits 93,816 100,636 182,342 107,722 121,599
Professional Services 46,549 101,309 81,700 82,881 125,000
Support Goods & Services 204,520 221,665 258,460 275,043 357,756
Capital Outlay 620 10,756 95,200 92,714 82,000
Debt Service Interest 59,900 223,171 215,249 212,326 215,249
Other - - - 28,000 -
Depreciation - - - - -
Sub-Total 535,683$ 797,430$ 1,138,731$ 948,075$ 1,056,067$
Total Expenditures 3,324,030$ 3,476,827$ 4,365,144$ 3,191,337$ 4,796,461$
Revenues
Expenditures
204
MUNICIPAL SOLID WASTE COLLECTION AND DISPOSAL (CONT.) FY2020
SIGNIFICANT BUDGET CHANGES: The Baler Building R&R Project original approved budget is $750,000. Staff has
requested an additional $125,000 to replace the front garage doors on the facility.
Staff has requested $40,000 be transferred to begin the planning process for the removal of the existing
underground fuel storage tank. This request will fund the project design and proposal package. This project will
reduce the risk of contaminating the subsoils at the facility.
A transfer of funds has been requested from the Enterprise Fund Balance account of $50,000 for the increased cost
of treatment chemicals and required testing to correct the calcium deposit and high ammonia discharge issues.
Solid Waste Disposal Positions
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budget
Solid Waste Mgr / Environmental Specialist 1 0 0 0 1
Baler/Landfill Supervisor 1 1 1 1 1
Baler Operator II 1 1 1 1 1
Baler Operator I 4 4 4 4 4
Landfill Attendant 0 0 0 0 1
Total Number of Employees 7 6 6 6 8
Leachate Treatment Plant Positions
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budget
Treatment Plant Operator Lead 1 1 1 1 1
Treatment Plant Operator 0 0 0 0 0
Treatment Plant Operator Trainee 0 1 1 1 1
Total Number of Employees 1 2 2 2 2
Personnel
205
This page intentionally left blank.
206
HOSPITAL FUND FY2020
PROGRAM DESCRIPTION: The Hospital Facilities Fund collects lease revenues and other resources to be used for
care and maintenance of current hospital facilities. On April 22, 1997, the Kodiak Island Borough leased the Kodiak
Island Hospital to Providence Health and Services of Alaska. The hospital is now known as the Providence Kodiak
Island Medical Center. In FY2017, the original 20-year lease ended and a new lease was negotiated. The new lease
began July 1, 2017.
GOALS AND OBJECTIVES:
To continue a healthy partnership between the Borough and Providence Health and Services of Alaska for the
benefit of the community.
ANALYSIS: As an enterprise fund (a business type fund), the lease annual revenue should match or exceed annual
expenditures. Planned exceptions to this would be the use of fund balance for capital projects.
SIGNIFICANT BUDGET CHANGES:
The final disbursement of a charitable trust contribution was received in FY2017,
With a new lease in place, capital improvement projects will begin. These projects will be funded through
operating transfers from the enterprise fund the Capital Project Fund 495.
207
HOSPITAL FUND (CONT.) FY2020
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Interest Earnings 136,829$ 23,850$ 68,414$ 101,495$ 30,000$
Providence Lease 660,000 1,384,272 1,384,272 1,384,272 1,384,272
Other - - - - -
Use of Fund Balance - - - - -
Operating Transfers In 1,089,372 - - - -
Premium on Bonds - - - - -
Total Revenues 1,886,201$ 1,408,122$ 1,452,686$ 1,485,767$ 1,414,272$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Employee Salaries 34,000$ 34,000$ 40,319$ 43,387$ 40,319$
Employee Benefits - 2,765 -
Support Goods & Services 368 22,818 350,275 90,391 311,861
Contracted Services 8,436 - - - -
Depreciation 1,121,711 1,085,223 1,062,092 - 1,062,092
Debt Service Interest - - - - -
Other - 277,007 - - -
Operating Transfers 4,529,157 726,000 - 100,000 -
Contributions 108,000 - - - -
Total Expenditures 5,801,672$ 2,145,048$ 1,452,686$ 236,542$ 1,414,272$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2020
Budget
Total Number of Employees - - - - -
There is no personnel for this fund.
Revenues
Expenditures
Personnel
208
LONG-TERM CENTER CARE FUND FY2020
PROGRAM DESCRIPTION: In FY2013, the Borough constructed a 22-bed long-term care facility. This long-term
care center is currently under lease to Providence Health and Services of Alaska until 2033.
GOALS AND OBJECTIVES:
To continue a healthy partnership between the Borough and Providence Health and Services of Alaska for the
benefit of the community.
ANALYSIS: As an enterprise fund (a business type fund), the lease annual revenue should match or exceed annual
expenditures. This lease revenue for this fund is based, in part, on repayment of the revenue bond used to
construct the facility and the cost of insurance. Therefore, there will be some fluctuation in revenues.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes.
209
LONG-TERM CENTER CARE FUND, CONT. FY2020
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Interest Earnings 75$ 2,754$ 32,300$ 124,262$ 32,000$
LTC Lease 1,119,929 1,093,475 1,043,628 1,043,628 1,043,628
Other 16,623 - - - -
Use of Fund Balance - - - - -
Operating Transfers In 4,529,157 - - - -
Premium on Bonds 57,804 57,804 - 57,804 57,804
Total Revenues 5,723,587$ 1,154,034$ 1,075,928$ 1,225,694$ 1,133,432$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Employee Salaries -$ -$ -$ -$ -$
Employee Benefits - - - - -
Legal Fees 112 - - - -
Support Goods & Services 43,536 16,042 78,920 19,001 151,424
Contracted Services - - - 3,150 -
Depreciation 518,933 518,933 518,933 - 518,933
Debt Service Interest 611,781 530,863 478,075 476,802 463,075
Other 66,090 - - - -
Contributions - - - - -
Total Expenditures 1,240,453$ 1,065,838$ 1,075,928$ 498,953$ 1,133,432$
Personnel
FY2015
Actual
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2020
Budget
Total Number of Employees - - - - -
Personnel
There is no personnel for this fund.
Revenues
Expenditures
210
KODIAK FISHERIES RESEARCH CENTER FY2020
PROGRAM DESCRIPTION: The Kodiak Island Borough is the owner/landlord of this state-of-the-art fisheries
research center. This facility is managed, operated, and maintained by the Engineering and Facilities Department
of the Borough. The Kodiak Fisheries Research Center (KFRC) houses a multi-agency research team committed to
the preservation, enhancement, and management of the North Pacific and Arctic Marine ecosystems. In addition,
the KFRC contains a public interpretive center that provides an educational and interactive overview of marine life
through graphic display panels, interactive computer programs and videos, a topographic map of Kodiak Island, a
touch tank with live tide pool creatures, and a 10-foot diameter aquarium featuring local marine finfish, shellfish,
and other marine organisms. Many school children, cruise ship passengers, and tourists have visited the facility.
The main source of revenue from this facility is in the form of lease payments. The major tenants of the facility are
the National Oceanic and Atmospheric Administration (NOAA) and its subsidiary, National Marine Fisheries Service
(NMFS), State of Alaska’s Department of Fish and Game, and Kodiak Regional Aquaculture Association.
GOALS AND OBJECTIVES:
To provide a world-class research center for use by various tenants and for community enjoyment.
• Manage, operate, and maintain the facility.
• Continue a long-lasting landlord partnership with the tenants of KFRC.
ANALYSIS*: Recent upgrades to the Direct Digital Controls (DDC) for the HVAC system at the facility have been
completed. Significant improvements have been verified regarding the reaction time of the system and the
improved notification of critical alarms for the facility. Staff anticipates the replacement of the raw seawater
pumps to be completed this summer. The next large project anticipated for this facility is the upgrade or
replacement of the fire alarm system software and required hardware due to the age of the system and original
hardware.
Staff anticipates the sprinkler system piping in the seawater intake structure will require replacement this year due
to visible corrosion and age. Estimates will be prepared and a proposal package will be developed for this work.
*No updated analysis was provided by staff for FY2020.
SIGNIFICANT BUDGET CHANGES: No significant budget changes are projected at this time.
Kodiak Fisheries Research Center Positions FY2016 FY2017 FY2018 FY2019
FY2020
Budget
Interpretive Specialist/Receptionist 0.5 0.5 0.5 0.5 0.5
Maintenance Engineer 1 1 1 1 1
Total Number of Employees 1.5 1.5 1.5 1.5 1.5
Personnel
211
KODIAK FISHERIES RESEARCH CENTER (CONT.) FY2019
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
PERS on Behalf Payment 6,912$ 9,006$ 8,290$ 7,886$ 7,342$
Interest Earnings 69,506 66,047 61,155 140,740 56,951
Rents & Royalties 847,642 826,282 754,654 819,899 800,117
Miscellaneous - Classified - 365 - 268 -
Operating Transfers In 64,180 45,000 45,000 45,000 45,000
Use of Fund Balance - - 1,071,694 - 1,493,623
Total Revenues 988,240$ 946,699$ 1,940,793$ 1,013,792$ 2,403,033$
RESEARCH FACILITY
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel 185,943$ 184,973$ 154,206$ 169,747$ 170,850$
Employee Benefits 187,479 100,897 99,858 104,876 108,300
Support Goods & Services 11,528 10,352 320,700 14,227 21,990
Capital Outlay - - - - 35,000
Depreciation 702,501 699,011 696,476 - 698,485
Debt Service - Interest - - - - -
Janitorial 53,395 60,784 60,500 54,023 60,500
Heating 76,003 77,905 90,000 68,401 90,000
Electrical 142,640 132,639 146,000 146,022 146,000
Plumbing 46,972 57,594 60,500 40,613 88,500
Air Conditioning 42 981 1,500 2,750 1,500
Elevators 1,800 2,250 2,500 2,363 2,500
Miscellaneous 49,677 33,619 236,000 176,195 558,500
Bldg Repair/Maint 7,868 21,050 15,000 30,917 25,000
Other - - - 180,000 -
Sub-Total 1,465,849$ 1,382,055$ 1,883,240$ 990,134$ 2,007,125$
DORM FACILITY
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Personnel 7,638$ 5,433$ 8,484$ 6,991$ 7,402$
Employee Benefits 4,977 3,615 6,369 4,666 4,606
Support Goods & Services - - - 1,060 -
Janitorial 2,355 660 2,500 7,886 -
Heating 8,103 9,705 11,500 8,370 11,500
Electrical 22,530 4,219 5,800 6,108 5,800
Plumbing 12,705 6,506 12,000 5,934 12,000
Air Conditioning - - - - -
Elevators - - - - -
Miscellaneous 7,532 9,305 9,900 28,248 4,600
Bldg Repair/Maint 323 839 1,000 12,635 350,000
Sub-Total 66,162$ 40,280$ 57,553$ 81,898$ 395,908$
Total Expenditures 1,532,011$ 1,422,335$ 1,940,793$ 1,072,032$ 2,403,033$
Expenditures
Revenues
212
911 SERVICE FY2019
PROGRAM DESCRIPTION: This program is funded solely by a levy on individual phone lines in the area served.
Although the Borough collects the revenue, this money is passed through to the City of Kodiak since they
administer the operations of the service. The program provides for maintenance of an enhanced emergency
response call-in system. The system hardware (located in the City of Kodiak dispatch center) displays owner and
address information from the phone number calling 911. This system ensures appropriate and timely response to
anyone calling, even when they are incapable of conversing with the dispatcher. The Borough’s Community
Development Department is responsible for maintenance of the mapping and addressing that supports the 911
system.
GOALS AND OBJECTIVES:
To continue a healthy partnership between the Borough and City of Kodiak for the benefit of the community’s
911 service.
• Provide accurate and timely map and addressing updates to the City of Kodiak.
ANALYSIS: In 2018, by request of the City, the Borough raised the monthly per line fee from $0.75 to $2 along with
adding a provision to tax cellular phone lines, which were not taxed previously.
SIGNIFICANT BUDGET CHANGES: No significant budget changes are projected at this time.
Revenues
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Interest Earnings -$ -$ -$ -$
Customer Charges 28,409 255,617 250,000 276,986 250,000
Total Revenues 28,409$ 255,617$ 250,000$ 276,986$ 250,000$
Expenditures
FY2017
Actual
FY2018
Actual
FY2019
Budget
FY2019
Estimated
FY2020
Budget
Allocated Salaries 1,500$ 1,500$ 1,500$ 1,500$ 1,500$
Contracted Services 26,856 253,983 248,400 186,577 248,350
Support Goods & Services 53 133 100 313 150
Total Expenditures 28,409$ 255,617$ 250,000$ 188,390$ 250,000$
Personnel
FY2016
Actual
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Budget
Total Number of Employees - - - - -
There is no personnel for this fund.
Revenues
Expenditures
Personnel
ACRONYMS
213
TERM STANDS FOR
ACWF Alaska Clean Water Fund
ADA Americans with Disabilities Act
ADEC Alaska Department of
Environmental Conservation
ADEED Alaska Department of Education
& Early Development
AHFC Alaska Housing Finance
Corporation
AICPAS American Institute of Certified
Public Accountants. A member
organization representing the
accounting profession. They set
ethical standards, auditing
standards and develop the CPA
exam.
AML Alaska Municipal League
AS Alaska Statute
BLM Bureau of Land Management. A
federal department responsible
for managing most vacant
federally owned land.
BVFD Bayside Volunteer Fire
Department
CAFR Comprehensive Annual Financial
Report
CDD Community Development
Department
CIP Capital Improvement Program
CPI Consumer Product Index
DDC Direct Digital Control
DOR Alaska Department of Revenue
DHS &
EM
Alaska Department of Homeland
Security & Emergency
Management
EMS Emergency Medical Services
EMT Emergency Medical Technician
EPA Environmental Protection Agency
FTE Full-Time Equivalent
FWS Fish and Wildlife Service
FY Fiscal Year
GAAP Generally accepted accounting
principles
GASB Governmental Accounting
Standards Board
GFOA Government Finance Officers
Association
TERM STANDS FOR
GIS Geographic Information System
GPM Gallons per minute
HVAC Heating, Ventilation and Air
Conditioning
ICS Incident Command System
IMT Incident Management Team
ISO Insurance Service Office
IT Information Technology
KEA Kodiak Electric Association
KFRC Kodiak Fisheries Research Center
KIB Kodiak Island Borough
KIBC Kodiak Island Borough Code
KIBSD Kodiak Island Borough School
District
LEPC Local Emergency Planning
Committee
LTP Leachate Treatment Plant
MATR Maximum Allowable Tax
Revenue
MVRT Motor Vehicle Registration Tax
N/A Not applicable
NFPA National Fire Protection
Association
NMFS National Marine Fisheries
Service, a subsidiary of NOAA
NOAA National Oceanic and
Atmospheric Administration
OSHA Occupational Safety and Health
Administration
PC Personal computer
PERS Public Employees’ Retirement
System
PILT Payment In Lieu of Tax
P&R Parks & Recreation
P&Z Planning and Zoning Commission
RFP Request for Proposal
RSA Road Service Area
R&R Renewal and Replacement
SARA
Title III
Title III of the Superfund
Amendments and
Reauthorization Act; commonly
known as the Emergency
Planning & Community Right-to-
know Act
SAWS Siren Alert Warning System
ACRONYMS
214
TERM STANDS FOR
SCBA Self-contained Breathing
Apparatus
SCERP Small Community Emergency
Response Plan
SWAMC Southwest Alaska Municipal
Conference
SWAB Solid Waste Advisory Board
TBD To Be Determined
TCA Tax Code Area
USCG United States Coast Guard
UST Underground Storage Tank
VOC Volatile Organic Compound
WBFD Womens’ Bay Fire Department
GLOSSARY
215
ACCRUAL BASIS: The basis of accounting under which the financial effects of a transaction and other events and
circumstances that have cash consequences for the governmental entity are recorded in the period of
which those transactions, events and circumstances occur, rather than only in the periods in which cash is
received or paid by the entity.
ADOPTED BUDGET: Refers to the budget amounts as originally approved by the Kodiak Island Borough Assembly at
the beginning of the year, and to the budget document which consolidates all beginning-of-the-year
operating appropriations and new capital project appropriations.
ANNUAL BUDGET: A budget developed and enacted to apply to a single fiscal year.
APPROPRIATION: The legal authorization granted to the legislative body of a government that permits officials to
incur obligations and make expenditures of governmental resources for specific purposes. Appropriations
are usually limited in amounts and time that they may be expended.
ASSEMBLY: The governing body of the Kodiak Island Borough. Seven members and one mayor are elected at large
by the voters of the Kodiak Island Borough.
ASSESSED VALUATION: The valuation set upon all real and personal property in the Borough that is used as a basis
for levying taxes. Tax-exempt property is excluded from the assessable base.
ASSESSED VALUE: The fair market value placed upon personal and real property owned by taxpayers. State law
requires all taxable property to be assessed annually at 100% of market value.
AT LARGE: An elected official who is elected to serve an entire area rather than one area or subdivision.
AUDIT: A systematic collection of the sufficient, competent evidential matter to attest to the fairness of
management’s assertions in the financial statements or to evaluate whether management has efficiently
carried out its responsibilities. The auditor obtains this evidential matter through inspections,
observations, inquiries, and confirmations with third parties.
BALANCED BUDGET: A budget in which planned funds available equal planned expenditures.
BASIS OF ACCOUNTING: The term referring to when revenues, expenditures, expenses, and transfers (and the
related assets and liabilities) are recognized in the accounts and reported in the financial statements.
Specifically, it relates to the timing of the measurements made, regardless of the nature of the
measurement, on either cash or accrual method.
BOARD OF EQUALIZATION: An official board of the Kodiak Island Borough that holds annual hearings for the
purpose of settling disputes regarding the assessed value of property within the Borough.
BOND: A written promise to pay a specified sum of money, called the face value or principal amount, at a specified
date in the future, called the maturity date, together with periodic interest at a specified date.
BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period of time
and the purposed means of financing them. Since the term budget designates the financial plan presented
to the appropriating governing body for adoption, and sometimes, the plan finally approved by that body.
BUDGET DOCUMENT: The official written statement prepared by the Borough’s administrative staff to present a
comprehensive financial program to the Borough Assembly. The first part provides overview information,
together with a message from the budget-making authority, and a summary of the proposed expenditures
and the means of financing them. The second consists of schedules supporting the summary. These
schedules show in detail the past year’s actual revenues, expenditures, and other data used in making the
GLOSSARY
216
estimates. The third part is composed of personnel and salary schedules, the chart of accounts and a
glossary.
BUDGET MESSAGE: A general discussion of the proposed budget presented in writing by the budget-making
authority to the Borough Assembly. A budget message contains an explanation of the principal budget
items, an outline of the Borough’s experience during the past period and its financial status at the time of
the message, and recommendations regarding the financial policy for the coming period.
CAPITAL ASSET: A tangible asset, with a useful life longer than one year that is not intended for sale in the regular
course of operations.
CAPITAL OUTLAY: Expenditures that result in the accumulation of items such as tools, desks, machinery, and
vehicles costing more than $5,000, each having a useful life of more than one year, and that are not
consumed through use are defined as capital items.
CAPITAL PROJECTS FUND: Funds established to account for financial resources to be used for the acquisition or
construction of major capital facilities (other than proprietary and trust funds).
COMPONENT UNIT: A separate government unit, agency, or non-profit corporation that is combined with other
component units to constitute the reporting entity in conformity with GAAP.
COMPREHENSIVE ANNUAL FINANCIAL REPORT: The official annual report of a government including: (a) the five
combined financial statements in the combined statement overview and their related notes; (b)
combining statements by fund type and individual fund; and (c) account group financial statements
prepared in conformity with GAAP and organized into a financial report pyramid. It also includes support
schedules necessary to demonstrate compliance with finance-related legal and contractual provisions,
required supplementary information, extensive introductory material and detailed statistical sections.
CONTINGENCY: Those funds included in the budget for the purpose of providing a means to cover minor
unexpected costs during the budget year.
CONTRACTUAL SERVICES: Items of expenditure from services that the Borough receives primarily from an outside
company.
DEBIT SERVICE FUNDS: Funds established to account for the accumulation of resources for and the payment of
general long-term debt principal and interest that resulted from the issuance of bonds.
DEFICIT: The excess of expenditures over revenues during an accounting period, or in the case of proprietary
funds, the excess of expenses over revenues during an accounting period.
DEPRECIATION: This occurs when the cost of an asset is spread over its useful life.
ELECTORATE: All residents who are eligible to vote in an election.
ENCUMBRANCES: Commitments related to unperformed contracts, in the form of purchase orders or contracts,
for goods or services. Used in budgeting, encumbrances are not expenditures or liabilities, but represent
the estimated amount of expenditures that will result if unperformed contracts in process are completed.
ENTERPRISE FUND: A propriety fund established to account for operations that are financed and operated in a
manner similar to a private business enterprise. In this case, the intent of the governing body is that the
expenses, including depreciation, of providing goods and services to the general public on a continuing
basis will be financed or recovered primarily through user charges.
GLOSSARY
217
EXPENDITURE: A decrease in net financial resources. Expenditures include current operating expenses requiring
the present or future use of net current assets, debt service and capital outlays, intergovernmental grants,
entitlements and shared revenues.
EXPENSE: An outflow or other consumption of assets or incurrence of liabilities (or a combination of both) from
delivering or producing goods, rendering services, or carrying out other government units, and/or other
funds.
FISCAL YEAR: The twelve-month accounting period to which the annual operating budget applies and at the end of
which a government determines the financial position and results of its operations. The Borough’s fiscal
year extends from July 1 to the following June 30.
FUND: A fiscal and accounting entity with a self-balancing set of accounts in which cash and/or other financial
resources, all related liabilities, and residual equities or balances and changes therein are recorded and
segregated to carry on specific activities or attain certain objectives in accordance with special
regulations, restrictions, or limitations.
FUND BALANCE: The difference between the total assets available for appropriation and the total count of current
liabilities of the fund.
FUND TYPE: The three broad fund categories of governmental accounting are subdivided into seven fund types.
The seven types are: General, Special Revenue, Debt Service, Capital Projects, Enterprise, Internal Service,
and Trust and Agency.
GENERAL FUND: A type of governmental fund used to account for regular day-to-day Borough operations revenue
and expenditures, including transactions which are not accounted for in specific purpose (special revenue)
funds.
GENERAL OBLIGATION BONDS: Debts that are backed by the full faith and credit of a government agency.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES: Uniform minimum standards and guidelines for financial
accounting and reporting. They govern the form and content of the financial statements of an entity.
GAAP encompasses the conventions, rules and procedures necessary to define accepted accounting
practice at a particular time. They include not only broad guidelines of general applications, but also
detailed practices and procedures. GAAP provides a standard for measuring financial presentations.
GOAL: The overall purpose(s) or reason(s) for a department or fund to exist which is tied to the Borough’s Strategic
Plan.
GOVERNMENT FINANCE OFFICERS ASSOCIATION: A professional association of state, provincial and local
government finance officers.
GOVERNMENT FUND TYPES: Funds used to account for the acquisition, use, and balances of expendable financial
resources and the related current liabilities, except those accounted for in the proprietary funds and
fiduciary funds.
GOVERNMENTAL ACCOUNTING STANDARDS BOARD: The authoritative accounting and financial reporting
standard-setting body for state and local governments.
IN-KIND SERVICES: These are services that the Borough pays directly on behalf of the school district, these are
services such as audit expenses and insurance.
INTERFUND TRANSFERS: These are amounts transferred from one fund to another, including reimbursements,
residual equity transfers and operating transfers.
GLOSSARY
218
INTERGOVERNMENTAL REVENUE: Revenues from other governments; usually in the forms of grants, entitlements,
shared revenues or payments in lieu of taxes.
INVESTMENT: Securities held for the production of income in the form of interest, in compliance with the policies
set out by Borough Code.
LAPSE: As applied to appropriations, the automatic termination of an appropriation. Except for indeterminate
appropriations and continuing appropriations, an appropriation is made for a specific period of time.
When this time is reached, the appropriation will ‘lapse.’
LEVY: To impose taxes, special assessments, or service charges for the support of government activities. It is also
used to denote the total amount of taxes, special assessments, or service charges imposed by a
government.
LIABILITY: Debt or other legal obligation arising from the present obligation of a particular entity to transfer assets
or provide services to other entities in the future as a result of past transactions or events.
MAJOR FUND: Any fund where the assets, revenues or expenditures are at least 10 percent of the total of the
overall fund type; and its assets, revenues or expenditures is at least five percent of the overall total of
the government’s assets, revenues or expenditures; or is of major public interest. Major funds meeting
these requirements are reported as a separate column in the basic financial statements of the
comprehensive annual financial report (CAFR).
MEASUREMENT FOCUS: This accounting convention determines (1) which assets and which liabilities are included
on a government’s balance sheet and where they are reported, and (2) whether an operating statement
presents information on the flow of financial resources (revenues and expenditures) or information on
the flow of economic resources (revenues and expenses).
MILL: The measure of the rate of property taxation, representing one one-thousandth (0.001) of a dollar of
assessed value.
MILLAGE RATE: The tax rate on property, based on mill(s). A rate of 1 mill applied to a taxable value of $100,000
would yield $100 in taxes.
MODIFIED ACCRUAL BASIS OF ACCOUTING: A basis of accounting in which revenues and other financial resources
are recognized when they become susceptible to accrual, that is, when they are both measurable and
available to finance expenditures of the current period. “Available” means collectable in the current
period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are
recognized when the fund liability is incurred, except for (1) inventories of materials and supplies that
may be considered expenditures either when purchased or when uses, and (2) prepaid insurance and
similar items that may be considered expenditures either when paid for or when consumed. All
government funds, except trust funds, and agency funds are accounted for using the modified accrual
basis of accounting.
NON-MAJOR FUND: Any fund that does not meet the requirements for a major fund. Non-major funds are
consolidated into a single column in the basic financial statements of the comprehensive annual financial
report (CAFR).
OBJECTIVE: An objective is a specific way or action in which a department or fund will accomplish a specific goal.
OBSOLETE: A piece of equipment or a system that is out of date, of an outmoded type or model in need of
replacement.
GLOSSARY
219
OPERATING BUDGET: Plans of current expenditures and the proposed means of financing them. The annual
operating budget is the primary means by which most of the financing, acquisition, spending and service
delivery activities of a government are controlled. The law usually requires the use of an annual operating
budget. Annual operating budgets are essential to sound financial management and should be adopted by
every government.
OPERATING TRANSFERS: All inter-fund transfers other than residual equity transfers.
ORDINANCE: A formal legislative enactment by the legislative body which, if not in conflict with any highest form
of law, has the full force and effect of law within the boundaries of the municipality to which it applies.
The difference between an ordinance and a resolution is that the latter requires less legal formality and
has a lower legal status. Revenue-raising measures, such as the imposition of taxes, special assessments
and services charges usually require ordinances.
OTHER FINANCING SOURCES: Government funds, general long-term debt proceeds, land lease payments, land sale
payments, proceeds from the sale of fixed assets, operating transfers in, service charges and fees for
government services.
OVERSIGHT RESPONSIBILITY: The basic, but not the only, criterion for including a government department,
agency, institution, commission, public authority, or other organization in a government unit’s reporting
entity for general purpose financial reports. Oversight responsibility is derived from the government unit’s
power and includes, but is not limited to, financial interdependency, selection of governing authority,
designation of management, ability to significantly influence operations and accountability for fiscal
matters.
PERFORMANCE INDICATOR: A measurable standard in which a department or fund can show that an objective is
being accomplished.
PROGRAM: An organized set of related work activities that are directed toward a common purpose or goal and
represent a well-defined expenditure of Borough resources.
PROGRAM BUDGET: A budget which structures budget choices and information in terms of programs and their
related activities (e.g., repairing roads, treating water, etc.), provides information on what each program
is committed to accomplish in the long term (goals) and in the short term (objectives) and measures the
degree of achievement of program objectives (performance measures).
PROGRAM DESCRIPTION: A program description describes the function of the program, the various activities
involved in the program, and other pertinent information about the program. It answers the question
“What does this program do?”
PROGRAM GOAL: A program goal is a general statement on the intended effect or purpose of the program’s
activities. It includes terms such as “provide” (a service), “supply” (a given need), “control, reduce or
eliminate” (an occurrence), “maintain” (standards), or “maximize” (quality). A goal is not limited to a one-
year time frame and should generally not change from year to year. A goal statement describes the
essential reason(s) for the program’s existence.
PROGRAM OBJECTIVE: Objectives are statements of the intended beneficial and/or tangible effects of a program’s
activities. They are measurable and related to the proposed budget year. They are specified targets
toward which a manager can plan, schedule work activities, and make staff assignments. Objectives
should be quantifiably be addressed in terms such as “increase” (an activity), “maintain” (a service level),
“reduce” (the incidence), or to “eliminate” (a problem).
PROPERTY TAX: A tax levied based on the assessed value of a property.
GLOSSARY
220
PROPRIETARY FUND: A type of fund that accounts for government operations that are financed and operated in a
manner similar to private business enterprises. The only proprietary funds used by the Borough are the
Enterprise Funds.
PURCHASE ORDER: A document authorizing the delivery of specified merchandise or the rendering of certain
services for a stated, estimated price. Outstanding (unfulfilled) purchase orders are called encumbrances.
REGULAR MEETING: A meeting occurring on the second and third Thursday of each month in which Assembly
action is taken, comments are on record and other official business is conducted.
REQUEST FOR PROPOSAL: A written request asking vendors to submit bids with specifications and pricing that fits
the scope of the request. This can be done for products or services.
RESOLUTION: A special or temporary order of a legislative body; an order of a legislative body requiring less legal
formality than an ordinance or statute. Resolutions have a lower legal status than an ordinance or statute.
RETAINED EARNINGS: An equity account reflecting the accumulated earnings of an enterprise or internal service
fund.
REVENUE: Increases in the net current assets of a governmental type other than expenditure refunds and residual
equity transfers; increases in the net total assets of a proprietary fund type other than expense refunds,
capital contributions, and residual equity transfers. General long-term debt proceeds and operating
transfers-in are classified as “other financing sources” rather than revenues. Operating transfers, as in
governmental fund types, are classified separately from revenues.
SEVERANCE TAX: A tax on the removal of natural resources from the Kodiak Island Borough. Major resources
include fish, timber and gravel. The severance tax rate is the same as the mill rate.
SPECIAL ASSESSMENTS: Fees levied on property owners to construct an asset that benefits the property holder.
These assessments are levied until the asset is paid for. The amount of the assessment can be based on
value, size, road frontage, etc.
SPECIAL REVENUE FUND: A fund used to account for the proceeds of specific revenue sources (other than
expendable trust or major capital projects) that are legally restricted to expenditure for specific purposes.
TAX RATE: The level at which taxes are levied. For example, a property tax rate may be proposed to be $0.575 per
$100 of assessed value or 5.75%.
TAX LEVY: The total dollar amount of tax that optimally should be collected based on tax rates and assessed values
of personal and real properties.
WORK SESSION: An unofficial meeting of the Borough Assembly in which discussions take place, questions are
posed for staff to answer and review of upcoming regular meeting packet material is conducted.
APPENDIX
221
Map of location of KIB Assembly Work Sessions, KIBSD Conference Room
APPENDIX
222
APPENDIX
223
This page is left intentionally blank.
APPENDIX
224
Kodiak Island Borough
Final - Maximum Local Tax Revenue Computation
FY20 Budget (Jul 2019 - Jun 2020)
TY2018 Real & Personal property taxes levied before Mandatory Exemptions 35,263,151$ 7,424,227$
Less: Exemption for Owner Non-Profit/Native (Federal & State mandate)22,027,353$ 4,638,643$
Exemptions for Senior Citizens/Veterans (State mandate)831,835$ 175,172$
$20,000 Personal Property & Fishing Gear exemption (Local mandate)61,033$ 11,168$
Total Adjustments -$ 22,920,221$ -$ 4,824,983$
TY18 Net Real & Personal Taxes 12,342,930$ 2,599,244$
Plus: Estimated FY2019 Tax revenues for:
Excise - Tobacco 350,000$
Excise - Marijuana -$
Severance - Fish 1,200,000$
Severance - Timber 50,000$
Severance - Mineral (gravel) 50,000$
Sales - Transient Accommodations (Excluding City of Larsen Bay)
Non-Ad Valorem - Aircraft 26,500$
Non-Ad Valorem - Motor Vehicle 234,000$
Total Adjustments -$ 1,910,500$
Debt Service in FY2020
Debt Service Principal, Interest & Service Payments 7,734,543$
Less: Debt Service Reimbursements Received -$
Less: Motor Vehicle Registration Tax Received -$
Total Adjustments -$ 7,734,543$
Adjusted prior year taxes levied, plus all other tax revenues 14,253,430$ -
Plus: Adjustment for inflation (2018 Inflation Rate using the Anchorage
Consumer Price index - Urban = 3.0%)3.00% 427,603$ -
FY19 Gross Maximum Local Tax Revenue Allowed, Before Exclusions 14,681,033$
FY20 Gross Maximum Debt Service Tax Revenue Allowed, Before Exclusions 7,734,543$
Plus Exclusions for:
1 Taxes on New Construction/Improvements -$
2 FY2019 Debt Service less reimbursements (adjmt for FY17 veto)-$
3 Voter Approved Services -$
4 Judgements Paid in FY2019 -$
5 Special Appropriations on an emergency basis -$
FY19 Gross Maximum Local Tax Revenue Allowed, After Exclusions 14,681,033$
FY20 Gross Maximum Debt Service Tax Revenue Allowed, After Exclusions 7,734,543$
Estimated FY2020 - Budgeted Tax Revenues
Real & Personal Property Tax 12,840,033$
Excise - Tobacco 405,000$
Excise - Marijuana -$
Severance - Fish 1,375,000$
Severance - Timber 30,000$
Severance - Mineral (gravel) 4,000$
Sales - Transient Accommodations (Excluding City of Larsen Bay)
Non-Ad Valorem - Aircraft 27,000$
Non-Ad Valorem - Motor Vehicle -$ 230,000$
2019 Net Maximum Local Tax Revenue Allowed (for FY2020 Budget) 14,681,033$
2019 Net Maximum Debt Service Tax Revenue Allowed (for FY2020 Budget) 7,504,543$
3 Funds (Gen 100, Educ 201, R&R 469)1 Fund (Debt Service 300)
Area-Wide Funds Area-Wide 'Cap' Exempt Fund
APPENDIX
225
Kodiak Island Borough
Final - Maximum Local Tax Revenue Computation, con't.
FY20 Budget (Jul 2019 - Jun 2020)
Non-Area-Wide Service Districts
Womens Bay
Road Service Service District #1
Monashka Bay
Road Service
Bay View Road
Service
Fire Protection
Area #1
Womens Bay Fire
Dept.
KIB Airport Fire
District
Woodland Acres
Lighting District
Trinity Islands
Lighting District
Mission Lake
Tide Gate
238,918$ 507,833$ 58,475$ 17,213$ 781,681$ 124,217$ 19,712$ 6,172$ 2,145$ 1,809$
7,549$ 47,636$ -$ -$ 95,776$ 4,441$ 1,319$ 208$ -$ 50$
19,385$ 36,224$ 7,102$ 2,617$ 54,217$ 9,692$ -$ 390$ 203$ 188$
696$ 1,010$ 1$ -$ 1,046$ 360$ 281$ 13$ -$ -$
211,288$ 422,963$ 51,372$ 14,596$ 630,642$ 109,724$ 18,112$ 5,561$ 1,942$ 1,571$
211,288$ 422,963$ 51,372$ 14,596$ 630,642$ 109,724$ 18,112$ 5,561$ 1,942$ 1,571$
6,339$ 12,689$ 1,541$ 438$ 18,919$ 3,292$ 543$ 167$ 58$ 47$
217,627$ 435,652$ 52,913$ 15,034$ 649,561$ 113,016$ 18,655$ 5,728$ 2,000$ 1,618$
217,627$ 435,652$ 52,913$ 15,034$ 649,561$ 113,016$ 18,655$ 5,728$ 2,000$ 1,618$
217,627$ 435,652$ 52,913$ 15,034$ 649,561$ 113,016$ 18,655$ 5,728$ 2,000$ 1,618$
217,627$ 435,652$ 52,913$ 15,034$ 649,561$ 113,016$ 18,655$ 5,728$ 2,000$ 1,618$