2022 Annual Operating Budget Booki
KODIAK ISLAND BOROUGH, ALASKA
ANNUAL ADOPTED BUDGET
FISCAL YEAR ENDING JUNE 30, 2022
AS SUBMITTED BY
Michael Powers
BOROUGH MANAGER
May 20, 2021
AMENDED AND ADOPTED BY THE BOROUGH
ASSEMBLY
June 3, 2021
BOROUGH ASSEMBLY
Mayor
Bill Roberts
Assembly Members
Scott Arndt
Duane Dvorak
Julie Kavanaugh
Geoffrey Smith
Dennis Symmons
James Turner
Aimee Williams
Table of Contents
ii
INTRODUCTION ......................................... 1
Contact information: meetings, elected officials,
service areas and boards………….. 1
10 Common Budget Questions .................. 5
Budget Award ............................................ 7
Mission Statement, Vision Statement and
Strategic Plan …………………………………………. 8
Organizational Chart & Personnel ............. 10
Community Profile and Demographics ..... 13
BUDGET OVERVIEW ................................... 17
Budget Message ........................................ 17
Budget Calendar ........................................ 31
Budget Process Overview .......................... 32
FINANCIAL SUMMARIES ............................. 35
Fund Structure ........................................... 35
Fund Matrix................................................ 36
Fiscal Policy ................................................ 37
Budget Summary, All Funds ....................... 41
GENERAL FUND .......................................... 45
Summaries:
Revenue Sources and Estimates .............. 45
Revenue ................................................... 54
Expenditures by Department................... 56
Expenditures by Function ........................ 57
Operational Departments:
Borough Assembly ................................... 58
Manager’s Office ..................................... 62
Clerk’s Office ............................................ 64
Legal Services ........................................... 66
Finance ..................................................... 68
Information Technology Services ............ 70
Assessing .................................................. 72
Engineering and Facilities ....................... 76
Community Development........................ 78
Building Inspection .................................. 82
Economic Development ........................... 84
General Administration ........................... 85
Parks and Recreation ............................... 86
Emergency Preparedness ........................ 88
Animal Control ......................................... 90
Education, Culture and Recreation .......... 92
Non- Profit Funding
-Kodiak College and Libraries ................ 92
-Health & Social Services ....................... 95
Transfers ..................................................... 96
SPECIAL REVENUE FUNDS ........................... 97
Summaries:
Revenue Sources and Estimates ............... 98
Operational Funds:
Education Support .................................... 102
Land Sales Fund – Resource Mgmt. ......... 104
Buildings and Grounds Summary ............. 106
-Borough Building .................................. 107
-Mental Health Center ........................... 108
-Closed Schools ...................................... 109
-School Building Major Repairs .............. 110
-Various Borough Buildings ................... 111
-Projects Office ...................................... 112
Local Emergency Planning Committee ..... 114
Womens Bay Road Service Area .............. 116
Service Area No. 1 .................................... 118
Service Area No. 2 .................................... 120
Monashka Bay Road Service Area ............ 122
Bay View Road Service Area ..................... 124
Fire Protection Area No. 1 (Bayside FD) .. 126
Womens Bay Fire Department ................. 128
Airport Fire Protection District ................. 130
Woodland Acres Streetlight Service Area 131
Trinity Islands Streetlight Service Area…..132
Mission Lake Tide Gate Service Area........ 133
Facilities Fund ........................................... 134
Tourism Development .............................. 136
Commercial Passenger Vessel .................. 138
DEBT SERVICE FUND ...................................139
CAPITAL PROJECT FUNDS ...........................145
ENTERPRISE FUNDS ....................................195
Solid Waste Collection and Disposal ........... 198
Hospital Facilities ........................................ 202
Long-Term Care Center ............................... 204
Kodiak Fisheries Research Center ............... 206
Research Court Apartments……………………..208
911 Services ................................................ 209
APPENDIX ..................................................211
Acronyms ………………………………………………. 211
Glossary …………………………………………………. 213
Map: Location of Assembly Work Sessions 219
Mill Rates Table (Current Year) ................... 220
Maximum Allowable Tax Revenue .............. 221
INTRODUCTION
1
Kodiak Island Borough
Fiscal Year 2022 Contact Information
Assembly Meetings
Assembly meetings are held on Thursdays of each month beginning at 6:30 p.m. Regular meetings
(generally held on the first and third Thursdays) can be viewed live via internet streaming or viewed as a
recording which is accessible through the Borough website. Work session meetings (generally held the
second and fourth Thursdays) have voice recordings which can be accessed through the borough website.
Meeting agendas for meetings can be viewed on the Borough website.
Meeting locations*:
Borough Building Assembly Chambers at 710 Mill Bay Road, or if COVID case counts are
high, the meetings are moved to the Bayside Fire Department at 4606 E Rezanof Dr.
Meeting agendas contain the meeting location.
* Map of meeting locations can be found in the Appendix
Meeting information:
Call-in number to give public comment telephonically: 855-482-9202 or 907-486-3231
(public comment is held at beginning of the regular meetings)
Borough Website: http://www.kodiakak.us
click on the meeting information icon
Elected Officials
Name Office
Term
Ends Email Phone
Bill Roberts Mayor 2022 bill.roberts@kibassembly.org 907-512-0762
Scott Arndt Assembly Member 2022 Call instead of email 414-791-3745
Duane Dvorak Assembly Member 2022 duane.dvorak@kibassembly.org 907-942-2912
Julie Kavanaugh Assembly Member 2023 julie.kavanaugh@kibassembly.org 907-942-0058
Geoffrey Smith Assembly Member 2023 geoffrey.smith@kibassembly.org 907-942-7277
Dennis Symmons Assembly Member 2021 dennis.symmons@kibassembly.org 907-654-1045
James Turner Assembly Member 2021 james.turner@kibassembly.org 206-316-0482
Aimee Williams Assembly Member 2023 aimee.williams@kibassembly.org 808-397-1059
Borough Departments
De pa rtme nt Director Email Phone
Borough Manager
Michael Powers
mpowers@kodiakak.us
907-486-9302
Borough Clerk Alise Rice arice@kodiakak.us 907-486-9310
Assessing Seema Garoutte sgaroutte@kodiakak.us 907-486-9350
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
Fire Protection Area #1 Rebecca Nelson (acting) 907-486-4536
(Bayside Fire Department)
INTRODUCTION
2
Kodiak Island Borough
Fiscal Year 2022 Contact Information
Boards and Commission Rosters can be found on the Borough Website
Service Areas with Active Boards
Board Chair
Service Area
Em a il
Phone
No Chair Bay View Road Service
Paul VanDyke Fire Protection Area #1 kodpvd@gmail.com 907-942-2904
No Chair Monashka Bay Road Service
Scott Arndt Service Area #1 Call instead of email 414-791-3745
Jason Chandler Womens Bay Service
(Fire and Road)
jhcllc@gmail.com 907-942-1976
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
*Please contact the Clerk’s Office if you are interested in serving on one of these boards.
Advisory Boards
Architectural/Engineering Review Board / Building Code Board of Appeals (as needed)
Citizens Board of Equalization (BOE)
Consolidation Committee
Emergency Services Council Joint Building Code Review Committee (as needed)
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?
• How Will COVID-19 affect my property value?
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 improvement projects?
• Who do I contact about Borough maintained roads?
• Who do I contact about Borough maintained buildings?
• Who do I contact for a service area related question?
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 opportunities?
• 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
• How many employees work for the Borough and in which department? – Page 11
• Where can I find population and other demographic information about the Kodiak Island
Borough? – Pages 15-16
• What is the total budget of the Borough? – Page 18
• What percentage of the budget is spent on education? – Page 26
• Does the Borough have a financial policy that guides how funds are reported, invested and
audited? – Page 38
• What are the reserves (or fund balances) of the Borough? – Page 40
• How much revenue comes from property taxes? – Page 46
• What are other sources of revenue for the Borough? – Pages 47-51
• How much will road service/fire service spend in my district? – Pages 116-133
• Where can I find definitions and acronyms? – Pages 211-218
INTRODUCTION
6
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7
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 FY2021. This FY2022 budget will also be
submitted to the GFOA for their consideration.
8
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.
9
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.
FY2022 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.
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11
Primary Department Fund FY2021 FY2022
Permanent Staff*
Assessing General 5.0 4.0
Clerks General 3.0 3.0
Community Development General 5.0 3.0
Engineering & Facility General 6.0 6.0
Finance General 6.5 6.0
Information Technology General 2.5 2.5
Manager General 4.0 3.0
Land Sales Special Revenue - -
Kodiak Fisheries Research Center Enterprise 1.0 1.0
Solid Waste Collection & Disposal Enterprise 9.0 9.0
Permanent Total 42.0 37.5
Temporary/Seasonal Staff
Assessing General 1.0 2.0
Engineering & Facility General 1.0 1.0
Finance General 0.5 0.5
Solid Waste Collection & Disposal Enterprise 1.0 -
Temporary/Seasonal Total 3.5 3.5
Grand Total 45.5 41.0
*
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.
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13
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 6,560 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.
14
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 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 been declining since 2012. According to the
Alaska’s Department of Labor and Workforce Development, the borough’s 2020 population was 13,101.
That population number includes all residents in the borough including those residing in six cities
(Akhiok, Kodiak, Larsen Bay, Old Harbor, Ouzinkie and Port Lions) and one village (Karluk). The City of
Kodiak, the largest of the cities in the borough, has the largest population concentration at roughly 45%.
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 mariculture activities such as kelp and oyster
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.
Although commercial fishing activities (excluding tourist-based fishing) were relatively unaffected by
COVID restrictions, processing activities saw operation interruptions related to both staffing and supply
chain disruptions and increased costs due to plant safety modifications and personal protective
equipment purchases.
15
Prior to the COVID-19 pandemic, tourism was stable in Kodiak with an increasing number of visitors,
especially from cruise ship passengers. Although the long-term effects of the pandemic on tourism have
yet to be determined, Kodiak lost 17,900 planned cruise ship passengers in 2021 along with a $26,500
drop in transient accommodation tax revenue as compared to 2019.
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), 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 the launches of small to medium-sized rocket-launched low earth orbit
satellites, as well as military and scientific research missions.
Kodiak is 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. Base Kodiak supports both cutters and aircraft and is home port to three ships and
contains three hangers which house 15 various aircraft. Future growth is expected over the next few
years and could include four new ships and two new aircraft along with the necessary increase in
personnel and support staff.
The preliminary unemployment rate on June 30, 2021, is 5.5% compared to 8.0% on June 30, 2020.
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 4.7% to 6.2% over the last five years with the overall average being
5.2%. The higher unemployment percentage in June 2020 includes the impact the pandemic had on
local employment for fisheries and tourism workers.
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 and despite
the recent construction of several affordable housing developments, housing is still a concern. The
biggest constraint to the construction of housing is land availability. The Coast Guard has recently
started to build new and renovate current housing in anticipation of their increased personnel needs.
Although Kodiak has begun to see an increase in both sales and sale prices, the average home cost of
$326,000 is about 5% lower than the state average of $345,000.
Kodiak Island Borough Demographics
State of Alaska, Department of Labor, Workforce Development
Kodiak Island
Borough State of Alaska
Annual Unemployment Rate (2020) 6.2%7.8%
Annual Unemployment Rate (2019) 5.6%6.1%
Annual Unemployment Rate (2018)5.8%6.6%
Calendar Year Calendar Year
Kodiak Island Borough Specific Information (from Borough records)2019 2020
Kodiak Island
Borough
Kodiak Island
Borough
Public Education
Number of Schools 13 13
Number of Staff
Teachers 193 185
Support Personnel 189 192
Elections
Number of Registered Voters 10,104 10,258
Votes Cast in Last Election 1,550 2,084
Voter Turnout 15%20%
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Kodiak Island Borough Demographics, cont.
Calendar Year Calendar Year
United States Census Bureau - Quick Facts Estimate as of 7/1/2021 2019 2020
Kodiak Island
Borough
Kodiak Island
Borough State of Alaska United States
Population 12,998 13,101 733,391 331,449,281
Age
Under 5 years, percent 7.3%7.3%7.0%6.0%
Under 18 years, percent 24.9%24.9%24.6%22.3%
65 Years & Over, percent 11.4%11.4%12.5%16.5%
Unspecified in above groups, percent 56.4%56.4%55.9%55.2%
Sex
Male, percent 53.1%53.1%52.1%49.2%
Female, percent 46.9%46.9%47.9%50.8%
Housing
Housing Units 5,501 5,501 319,854 139,684,244
Owner-occupied housing, percent 55.0%54.6%64.3%64.0%
Median value of owner-occupied housing 275,000$ 282,100$ 270,400$ 217,500$
Median gross rent 1,369$ 1,458$ 1,244$ 1,062$
Families & Living Arrangements
Households 4,373 4,261 253,346 120,756,048
Persons per household 3.05 3.08 2.80 2.62
Living in same house 1 year ago, percent of persons age 1 year+81.0%79.6%82.1%85.8%
Lanuage other than English spoken at home, percentage of persons age 5years+25.9%27.0%16.1%21.6%
Education
High school graduate or higher, percentage of persons age 25years+89.9%89.9%92.8%88.0%
Bachelor's degree of higher, percentage of persons age 25 years+26.0%28.0%29.6%32.1%
Geography
Population per square mile 2.1 2.1 1.2 87.4
Income & Poverty
Median household income 78,281$ 85,839$ 77,640$ 62,843$
Per capita income in past 12 months 32,516$ 32,876$ 36,787$ 34,103$
Persons in poverty, percent 8.2%7.1%10.1%10.5%
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Dear Mayor, Assembly Members and Residents:
Enclosed is the fiscal year 2022 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 2022, revenue sources, projected revenues, and the operating plan for all
departments including capital expenditures. This budget is a balanced budget, which means the
anticipated revenues are expected to cover the planned expenses without using money from fund
balance.
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.
Unlike previous years, however, conversations also centered around the unknown short and long-term
expenses and operational changes due to COVID-19. In response to these challenges, staff developed a
budget that included conservative revenue estimates for federal and state sources and decreased
revenue for local sources such tourist and severance tax revenues. The budget was developed to
control operations costs, where possible, and include provisions to allow for the same level of services
offered to the community. In addition, staff acknowledged the general lack of maintenance and repairs
that have existed for years; however those concerns went unfunded due to the desire to keep a stable
mill rate for citizens during the pandemic.
Budget Message
Kodiak Island Borough
Fiscal Year 2022
18
Overview of the FY2022 Budget and Fund Highlights
The Borough has five different fund types however only four are budgeted annually. The fifth, Capital
Projects, is budgeted by project and not part of the annual budget discussions.
1. General. This fund is the nucleus of the Borough; 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. Enterprise. These funds are for the business-type activities of the Borough, within which user or
service fees generate revenue to cover expenditures.
5. Capital Projects. These funds are for the various projects to upgrade, renovate, build, and repair
facilities owned or maintained by the Borough and are not budgeted annually.
The total annual budget for the four fund types for FY22 is $42,979,070.
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 and revenues and
expenses which are not pledged for any specific purpose or use reside here.
In FY2021, the general fund levied mill rate was 2.75. This, along with other State and Federal revenue,
assist in funding General Fund expenditures including a $3 million dollar transfer to debt service to pay
for unreimbursed school bond debt payments. For FY2022, due in part to the state’s expected 50%
reimbursement of school bond payments, a $700,000 reduction to the amount transferred to debt
service and staff reductions, the mill rate was decreased to 2.11 mills.
19
General Fund Revenue Highlights:
Federal
Federal budget reductions and regulatory changes over the last several years have impacted the
Borough. Budget reductions have affected the revenue sharing we receive from the National Wildlife
Refuge Sharing and 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
22% of our federal revenue in FY2021, has remained relatively stable over the last few years and that
trend is expected to continue.
FY21 Amended
Budget
FY22 Adopted
Budget
Increase
(Decrease)
Percent
Change
Revenues by Source
Federal $ 190,000 $ 180,000 $ (10,000)-5.3%
State $ 1,541,027 $ 1,655,154 $ 114,127 7.4%
Local $ 6,989,469 $ 6,269,217 $ (720,252)-10.3%
Other $ 112,000 $ 50,200 $ (61,800)-55.2%
$ 8,832,496 $ 8,154,571 $ (677,925)-7.7%
Expenditures By Type
Operations/Services 5,607,798$ 5,560,786$ (47,012)$ -0.8%
Contributions to Non-Profits 198,550$ 290,589$ 92,039$ 46.4%
Transfers Out 3,026,148$ 2,303,196$ (722,952)$ -23.9%
8,832,496$ 8,154,571$ (677,925)$ -7.7%
Changes in General Fund Budgets for FY21 & FY22
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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), Shared Business Fisheries Tax,
Fisheries Business Landing Tax, and shared Telephone & Electric taxes. The CAP program revenues have
seen a steady decrease since 2014 and given the State’s current fiscal situation, that trend is expected to
continue. Fisheries Business and Landing tax revenues are much more variable and harder to predict
since revenues depend on many factors including weather, legal quotas and overall health of the fishery.
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 2021 of 30.85%, which is an increase of 7.8% from the prior
year, the State is not passing that increase to employers. The Borough will not see a budget impact due
to a rate change in its PERS contribution this year which will remain at 22% of covered payroll.
In April 2021, the rating agency reviewed and affirmed the State’s bond rating up to AAA3. The State’s
credit rating affects the interest rates related to Alaska bonds and capital project funding in which the
borough participates, including the state sponsored refunding of school bond debt that occurred in June
2021.
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. Although the recent pandemic will not likely
impact property values and property tax collections, it may weaken severance and sales tax revenues.
21
In October of 2018, voters passed a Maximum Allowable Tax Revenue initiative. This initiative limits
increases in local tax revenues. In 2021, the calculations were changed to eliminate special revenue
funds, which consist mostly of service areas, from the calculation. Debt service for general obligation
bonds is not subject to the tax revenue limitations per AS 29.45.100.
General Fund Expenditure Highlights:
Personnel Cost
The largest category of expenses for the General Fund is personnel and benefit costs which is 47% of the
FY2022 budget. The Borough’s budget goal for fiscal year 2022 was to decrease the level of permanent
staffing. This budget does not include estimated costs for vacant positions but does include 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. Other
expenses such as specialty training, certifications and licensures may increase costs and have been
anticipated and included in department budgets.
The fiscal year 2022 budget includes a 3.9% increase in salaries and related benefits compared to
FY2021 actual costs. Budgeted health insurance, the largest variable benefit, included a 5% premium
cost increase. The actual premium increase for FY2022 was 2.4%, which was not known until after the
budget was adopted.
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Filled 45 46 47 45 43 45 43 39 40 40 38
Vacant 1 2 1 4 6 4 3 7 6 6 8
Budgeted 46 48 48 49 49 49 46 46 46 46 46
Permanent Personnel Totals
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Fund Balance
The cash balance of the General Fund at June 30, 2021 is estimated to be $7.14 million which is an
increase of $920 thousand from the FY2020 ending fund balance of $6.22 million. The increase is due to
vacant positions and CARES Act funding that paid for staff when they were working on COVID related
activities. The FY2022 year-end fund balance is estimated to be $7.10 million.
The reserve amounts required by code for the General Fund is $5.63 million.
Special Revenue Funds
Special revenue funds are created when a revenue source is dedicated solely to a specific activity.
Examples would be a property tax dedicated to a road service district or for education support, or a
transient accommodation tax to be used only to promote tourism. In total, the Borough has 18 separate
special revenue funds. The largest two are the Education Support Fund and the Facilities Fund.
Funds Managed by a Board Number of Funds
Road Service Funds 5
Fire Protection Funds 3
Street Lighting 2
Tide Gate 1
Funds Managed by Staff
Education 1
Emergency Planning 1
Facility/Buildings/Land Resource 3
Tourism 2
Special revenue funds that are managed by an active board hold public budget meetings and submit
their budgets to the Assembly for approval. Special revenue funds that are managed by staff are
prepared by staff and submitted to the Assembly for approval. The Special Revenue section has
additional details on each of the funds however below are highlights of the three largest staff managed
special revenue funds.
• Education Support Fund: The largest of the special revenue funds and accounts for 65% of
property tax collections which is the funds sole source of revenue. For FY2022, budgeted
support to the school district is $10,455,244 and is funded by a 6.99 mill rate. This is an increase
of $1,065,155 from FY2021 funding. The school district has set aside $1.5 million dollars to
complete repair and maintenance and renovation projects on school facilities during the fiscal
year.
The reserve amount required by code for the Education Support Fund is $75,000.
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• Facilities Fund: The Borough established this fund to account for the sale of Shuyak Island to the
federal government in FY1996. Although the principal of the fund is not used, the earnings can
be used for capital projects, debt service payments and building insurance. Interest earnings
were budgeted at 1% however at the time of publication the 3-year treasury rate was 0.396%.
For FY2022, the Facilities Fund is budgeted to transfer $5,000 to Buildings and Grounds, and
$539,389 to Debt Service. As of June 30, 2021, the Facilities Fund had a fund balance of $39.92
million.
• Building & Grounds Fund: This fund is for the care and maintenance of Borough-owned
buildings and the revenue is from rent of those buildings. The FY2021 budgeted expenses were
$1.33 million; $390,200 for school building and $939,800 for other buildings. However, due to
vacant positions and lack of project approvals, the actual expenditures were $180,750 for school
buildings and $511,200 for other buildings. The FY2022 budget expects to spend $1.69 million
($589,200 for school buildings and $1.1 million for other buildings) however the General Fund
maintenance position was not approved. The vacant position may again limit the number of
projects and repairs completed.
Debt Service Funds
The Debt Service fund is the fund that pays the General Obligation bond principal and interest payments
for schools and school facilities. The funds primary revenues are from debt reimbursement program
payments from the State of Alaska, Motor Vehicle Registration Taxes, and property tax revenues. Since
Alaska’s state budget has not been finalized until after the Borough is mandated to finalize theirs, it has
not been possible to reliably predict the amount of reimbursement revenue the Borough receives from
the State. As such, transfers from the General Fund and from the Facilities Fund have been necessary to
make the required debt service payments. At the time of publication, the Alaska State legislation has not
finalized the reimbursement amount.
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For FY2022, the total debt service payments and associated expenses are $7.57 million dollars. To pay
that amount the budget was based on receiving 50% of the reimbursement amount the borough is
eligible to receive from the State ($2.57 million), motor vehicle tax revenue of $200,000, $2.46 million
from property tax revenues (15% of the total property taxes levied), a $2.3 million transfer from the
General Fund and $28,900 from the fund balance of the Debt Service fund.
The reserve amount required by code for the Debt Service Fund is $275,000.
Enterprise Funds
The Borough has six enterprise funds which receive revenues from rent and/or services: Solid Waste
Collection and Disposal, Hospital Facility, Long-Term Care Center, Kodiak Fisheries Research Center
(KFRC), Research Court Apartments, and 911 Services. FY22 Highlights of these funds are below.
• Solid Waste Collection and Disposal fund: The revenue tipping rate was not increased and is
remaining at $365/ton. Closure/post closure expenses and leachate management will remain
two of the biggest long-term issues facing the Borough for this fund.
• Hospital Facility: The revenue for this fund is from lease payments from an agreement that
expires in 2027 and as such, the Borough has little to do with the day-to-day operations within
in the building. Expenses generally follow an agreed upon Renewal and Replacement schedule.
• Long-Term Care Facility: The revenue for this fund is from lease payments from an agreement
that is currently being updated. The Borough has little impact on the day-to-day operations
within the building and expenses include debt service payments on revenue bonds and Renewal
and Replacement expenses.
• KFRC: This building is a research center with various laboratories and office space rented by
multiple tenants. The revenue for this fund is from rents but unlike other buildings, the Borough
is involved with day-to-day system maintenance and reception activities. Expenses for this fund
include the day-to-day management and repairs to the building. Several capital projects are
planned for the building in FY2022 including siding and system upgrades. This building is
currently closed to the public due to lack of tourist activity and COVID related occupancy
restrictions.
• Research Court Apartments: The revenue for this fund is rental income and expenses for this
fund are for general repair and maintenance.
0
5000000
10000000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Debt Service & State Reimbursements
Last 10 Years
Debt Service Payments State Reimbursements Received
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• 911 Services: 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 emergency communications system.
Capital Project Funds
Capital Projects are not budgeted for through the annual budgeting process but done by project. The
Borough is currently managing $54,060,567 in capital projects and is budgeting to expend $8,782,222 of
these funds in FY2022. The Borough has $9,777,635 in capital projects funded by state grants,
8,031,859 in transfers in from other funds, $1,232,277 in federal grants, and $18,756,913 in loans from
the Alaska Clean Water Fund.
Current Capital Projects Project Funding Source
Anton Larsen Bay Boat Dock……………………………………………………………………State Grants
Chiniak Emergency Shelter Rebuild………………………………………………………… Insurance Proceeds
General Fund Projects……………………………………………………………………………..Property Taxes
• CAMA/Collection Software Upgrade
• Junk Car Removal
• Aerial Imagery
Hospital Facility……………………………………………………………………………………….Enterprise Fund
• Reinforcement of Retaining Wall
Kodiak Fisheries Research Center……………………………………………………………Enterprise Fund
• Seawater Storage and Filter Vessel
• Exterior Siding
Lake Orbin Culvert Replacement……………………………………………………………..State Grants
Long Term Care Facility……………………………………………………………………………Enterprise Fund
• Fuel Tank Replacement
Saltery Cove Trail System Updates…………………………………………………………..State Grants
School Renewal and Replacement Projects…………………………………………….. GO Bonds
• Auditorium Upgrades
• Peterson Elementary Roof Replacement
• Emergency Borough Boiler Replacement
Solid Waste Capital Projects……………………………………………………………………..Revenue Bonds and Grants
• Aeration for Leachate Treatment Plant
• Lateral Expansion Project
Tsunami Siren Upgrades………………………………………………………………………….State Grants
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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 FY2022 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.
Mill Rate
This year the area-wide mill rate total is 10.75, which has remained unchanged since FY2012. The total
mill rate encompasses individual mill rates for the following funds: General Fund (2.11), Education
Support Fund (6.99), and the Debt Service Fund (1.65). As was the case with FY2021, the FY2022 mill
rate does not include a mill rate for the Renewal & Replacement fund (a fund that is used to care for
Borough owned buildings). The mill rate normally attributed to this fund was instead used to augment
the Debt Service fund to compensate for the loss of State reimbursement income.
School Funding
Since 80% of the total area-wide mill rate provides funding for schools (with Education Support at 65%
and Debt Service for school construction at 15%) 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 FY2021, the minimum amount of required Educational Support was $4,492,198
and the maximum was $12,173,211; the Borough provided $9,510,978 which was 78% of allowable
maximum. In FY2022, the maximum allowable funding is $12,040,049 and the Borough is funding
Educational Support at $10,455,244 or 87% of the maximum amount.
Future budget discussions will be focused on: the amount of Education Support funding provided to the
school district, how to pay for the school debt bond payments without reimbursements from the State,
and how to pay for the repair and maintenance of Borough owned buildings. Alternatives to raising the
mill rate may include reducing the annual school district appropriation, continuing to suspend
maintenance and repairs on buildings, reduce current programs or levels of services, or a combination
thereof.
Investments
Interest rates are low and potential earnings are difficult to predict. The COVID-19 pandemic impacted
what had been an improving investment market. However, once the interest rates declined into
negative territory, any callable bonds the Borough had invested in were called and reissued at
substantially lower interest rates. While the low rates were good for the bond refunding (refinancing)
the Borough participated in, it is not good for investing. Currently, one-year treasury yields are 0.07, 5-
year treasury yields are 0.87 and 10-year treasury yields are 1.45; 2-year T-Notes are 0.25. The FY2022
budget reflects a 55% increase in interest income compared to actual interest received FY2021 in the
hopes that the investment market will bounce back.
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Non-Profit Contributions
This year the Borough budgeted non-profit contributions from the General Fund at $170,000. This is
equal to approximately 0.11 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, and while budget reductions had
been the norm in the past, due to the ongoing effects of COVID-19, the Assembly made the decision to
invest more in non-profits in FY2022.
Alaska State Legislation and Federal Regulations
Making the budget process difficult is the State of Alaska’s inability to finalize their budget prior to the
borough having to finalize a budget – specifically, the amount of school bond debt reimbursements
revenue the borough is to receive. At full reimbursement from the State, the borough is eligible to
receive $5.1 million. If, after our budget is constructed and taxes are levied, the State chooses to
reimburse less than the full eligible amount – or worse none which is what occurred in 2021 – of the
expected reimbursements, then the borough could have up to a $5.1 million funding gap to manage.
Other budget considerations are the increasing costs of complying with unfunded State and Federal
regulations such as the Clean Water Act, Environmental Protection regulations, Department of
Agriculture animal protections, Department of Wildlife regulations, state senior exemption allowances
and others.
Tax Rate and Financial Analysis
This budget keeps the combined mill rate at 10.75 mills for the Borough’s area-wide funds: General
Fund, Debt Service Fund, and Education Support Fund. The voters of the Kodiak Island Borough initiated
and passed a property tax revenue cap in October of 2018 (which was modified in 2020), limiting the
amount of future allowable tax revenues to the increase in CPI and improved or new construction.
The State has generally paid for 60 - 70% of the Borough’s principal and interest payments for school
construction related debt. However, in FY2020 the State Governor vetoed 50% of the program’s
distributions (reducing reimbursement to 30 – 35%), and in FY2021 the program went completely
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unfunded. Both these reductions occurred after the borough had adopted their budget. For FY2022,
final funding for the program has not been determined and the borough has anticipated only receiving
50% of the eligible reimbursements.
Various service districts within the Borough, which generally have an elected board, levy a special
property tax mill rate to provide service within their area boundaries. 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 $10,455,244 and the debt service budget for
education facilities is $7,213,136 for a total of $17,668,380. This contribution is equal to approximately
11.82 mills of property tax; however, only 8.64 mills (12,915,244) is funded directly by property taxes.
The remaining 3.18 mills are from other revenue sources, such as School Bond Debt Reimbursement
from the State of Alaska and transfers from the General and Facilities Funds.
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
FY2022 is $1,494,747,221, an increase of $38,919,479 (3%) over the FY2021 value of $1,455,827,742.
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
separate governing board. Although the Borough Assembly has no direct control over their budget, they
do approve the budget total amount and the amount of local support (via property tax levies) that will
fund their budget.
Objectives for FY2022
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 to provide a local
contribution toward paying 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 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 FY2022 versus the years to come.
The COVID-19 pandemic is expected to continue to well into FY2022 and will impact the Borough and its
residents.
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Looking past Fiscal Year 2022
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).
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. The Borough does
not currently plan to issue any new bond debt to fund the deferred maintenance on schools or other
borough owned facilities. Presently, most buildings and infrastructure is not adequate to handle the
needs of our senior citizens or those with physical, mental health or addiction disabilities.
The Borough operated baler facility, landfill and leachate treatment plant continue to be a major
concern regarding capacity limits and long-term operating and monitoring of leachate. Recycling is
currently the main way to divert waste from the landfill however that effort is hampered by the limited
amount of items available to be recycled (example: glass may be recyclable but it is not economically
possible here due to the cost of shipping it off island to a recycling facility). The borough is currently
working on a grant from USDA which would provide a study of the landfill and identify future options for
our operations.
Current annual debt payments have plateaued and will start to decline in FY2025. The refunding of
seven bond series in June of 2021 will create future savings over the remaining term of those bonds of
up to $4.2 million dollars however at time of publication the final transcripts of the event are not
available.
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.
Affordable housing will continue to be a problem. Mostly due to lack of vacant, buildable land, creation
of additional housing is limited. Since most, but not all, Coast Guard personnel are housed on base, the
renovation and building of additional base housing may help but will not solve the problem. Recent
federal housing relief programs will provide short-term assistance for those who are finding it harder to
afford housing but will not solve the current inventory shortage.
Population decreases, especially in remote areas of the borough are concerning. Lack of reliable
transportation in and out of the remote cities and villages is cited as the largest problem followed by
cost of the transportation. Local support and advocacy of the Marine Highway Transportation System is
critical to populations in remote areas as well as to the City of Kodiak and other road-system residents.
Acknowledgment
Particular appreciation is directed to all members of the Kodiak Island Borough staff for their
cooperative, efficient, and dedicated service during the past year. Special appreciation is also given to
the finance department for their assistance in the preparation of this document. Also, we would like to
give thanks to each member of the Assembly for their interest and support in adopting legislation, goals,
and policy guidance that allows staff to conduct the financial affairs of the Kodiak Island Borough in a
progressive and responsible manner.
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Conclusion
The requested appropriations have been made with careful consideration and much conversation
between staff, the assembly and the public. The Assembly’s strategic plan containing their goals and
objectives helped staff build their budgets. Staff encourages participation and comments from the
residents of the Kodiak Island Borough on the budgeting process.
Respectfully submitted,
KODIAK ISLAND BOROUGH
Michael Powers Dora Cross
Administrative Official Finance Director
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BUDGET CALENDAR
KODIAK ISLAND BOROUGH
FISCAL YEAR 2022
The following activity is outlined as essential for the orderly formulation of the Fiscal Year 2022 Borough
budget (July 1, 2021 through June 30, 2022).
Proposed Date Specific Date Budget Action Item Participants
February February 25, 2021 General Fund, Special Revenue Funds (Without Active Board)
Manager, Finance
Director, Department
Directors & Assembly
March March 11, 2021 Continuation of Previous Meeting: General Fund, Special
Revenue Funds (Without Active Board)
Manager, Finance
Director, Department
Directors & Assembly
March March 25, 2021 Enterprise Funds
Manager, Finance
Director, Department
Directors & Assembly
March 31st March 31, 2021 Service Area Budgets due to Clerk & Finance Departments Service Area Board
Chairs
April April 8, 2021 Manager's Budget Presentation to Assembly Manager & Assembly
By April 30th April 23, 2021 School District Funding Request to Manager School District &
Manager
April 29, 2021 Assembly Reviews Budget
Manager, Finance
Director, Department
Directors & Assembly
May May 6, 2021 Resolution for Annual Fee Schedule
Manager, Finance
Director, Department
Directors & Assembly
May 13, 2021 Continuation of Previous Meeting : Assembly Reviews Budget
Manager, Finance
Director, Department
Directors & Assembly
May May 20, 2021 First Reading of Budget Ordinance Manager, Finance
Director & Assembly
May 20, 2021 Resolution Identifying minimum funding to the School District
(within 30 days of Receipt of School District Budget Request)
Manager, Finance
Director & Assembly
May 27, 2021 Continuation of Budget Discussions Manager, Finance
Director & Assembly
June 1, 2021 Continuation of Budget Discussions Manager, Finance
Director & Assembly
By June 10th June 2, 2021 Second Reading of Budget Ordinance & Adoption of Budget
Ordinance Manager & Assembly
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Budget Process Overview
Budget Preparation
Budget preparation allows departments, service areas and enterprise fund directors to assess their goals
and objectives in order to create a financial plan for accomplishing them. The assembly must adopt a
final budget by June however the process begins as much as six months earlier. During those six
months, staff 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 parts:
• 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 March 31st for inclusion in the Manager’s Budget.
• School Board Funding Request
o The local school board submits a funding request to the assembly prior to May 1st. The
assembly has 30 days from the boards submission date to pass a resolution identifying
the minimum amount of funding appropriated to the district.
During the period of February through May, the Assembly reviews the budget with the Manager,
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 be adopted.
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).
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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 Acceptance of 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 Acceptance of 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 for the annual comprehensive financial report. 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, Research Court Apartments, 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 budget amendments.
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Date Appropriations Shall Lapse
Funds appropriated by the assembly shall lapse for further use as follows:
• For encumbrance (obligation):
o All single-year funds shall lapse for the purpose of encumbrance on the last day
of the fiscal year.
o All multi-year appropriations (usually capital projects) shall normally lapse upon
completion of the project.
• For Expenditure (payments):
o All single-year funds shall lapse upon payment of those encumbrances
outstanding at fiscal year-end.
o All multi-year funds shall normally lapse at project completion.
In other words, in all funds except Capital Projects, when goods and services are not received by the end
of the year, the encumbrances lapse.
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FINANCIAL SUMMARIES
FUND STRUCTURE
The Borough accounts are organized on the basis of fund and account groups, each of which is considered a
separate accounting entity. Operations of each fund are accounted for with a separate set of self-balancing
accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate.
Borough resources are allocated to and accounted for in individual funds based upon the purposes for which they
are to be spent and the means by which spending activities are controlled. The various funds in this report are
grouped into five generic fund types within two broad fund categories.
Government Fund Types
General Fund: The General Fund is the operating fund of the Borough and is used to account for all financial
resources, except those that are required to be accounted for in another fund.
Special Revenue Funds: Special Revenue Funds are used to account for the proceeds of specific revenue sources
(other than major capital projects) that are legally restricted to expenditures for special purposes. We include
neighborhood service districts such as road, fire, and street lighting, as well as maintenance of our buildings and
grounds, 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 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 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.
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FUND MATRIX
Fund 495/497 – Health Services Projects
Governmental
Funds
Kodiak Island Borough
Fund Matrix
Special
Revenue Funds
Fund 276 -Facilities Fund
Fund 262 - Mission Lake Tide Gate
Fund 261 - Trinity Islands Street Light Area Fund 260 - Woodland Acres Street Light Area Fund 254 - KIB Airport Fire Protection District Fund 252 - Womens Bay Fire Department Fund 250 - Fire Protection Area No. 1 Fund 246 - Bayview Service Area Fund 244 - Monashka Bay Service Area Fund 243 - Service Area No. 2 Fund 242 - Service Area No. 1 Fund 240 - Womens Bay Service Area Fund 234 - LEPC Fund 220 - Buildings & Grounds
Fund 210 - Land Sales
Fund 201 - Education Support
Fund 277 - Tourism Development
Fund 278 – Commercial Passenger Vessels
Capital
Projects Funds
Enterprise
Funds
Fund 142 - Building Official
Fund 135 - Engineering/Facilities
Fund 125 - Information Technology
Fund 110 - Borough Clerk
Fund 130 - Assessing
Fund 120 - Finance
Fund 105 - Borough Mangement
Fund 100 - Legislative
Fund 115 - Borough Attorney
Fund 140 - Community Development
Fund 160 - Economic Development
Fund 165 - General Administration
Fund 172 - Parks and Recreation
Fund 175 - Emergency Preparedness
Fund 185 – Health & Social Services
Fund 186 – Animal Control
Fund 190 – Education, Culture & Recreation
Fund 191 – Kodiak College & Libraries
Fund 192 – Non-Profit Funding
Fund 195 – Transfers Out
Fund 560 -911
Fund 555 - KFRC
Fund 540 - Hospital
Fund 530 - Municipal Solid Waste
Fund 545 - Long Term Care Center
General Fund
(Major Fund)
Debt Service
Fund
Fund 300 - Education
Fund 490 – Landfill Projects
Fund 470 – Bonded R&R Projects
Fund 469 – R&R Projects
Fund 460 – High School R&R Project
Fund 450/455 – Borough Projects Fund 430 – State Grants Projects Fund 426 – Borough Projects Fund 420 – Bonded Projects
Fund 415 – Borough Projects
Fund 556 – Research Court Apts
37
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.
38
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.
39
• The Borough will maintain good communications about its financial condition with bond and credit
institutions.
• The Borough will follow a policy of full disclosure in every annual financial statement and bond official
statement.
• The Borough will avoid borrowing on tax anticipation and maintain adequate fund balance.
Revenue Policies (Adopted in FY1990)
• The Borough will try to maintain a diversified and stable revenue structure to shelter it from short-run
fluctuations in any single revenue source.
• The Borough will attempt to maintain a diversified and stable economic base by supporting policies that
promote tourism, fishing, agriculture, commercial, and industrial employment.
• The Borough will estimate its annual revenues by an objective, analytical process.
• The Borough, where possible and reasonable, will institute user fees and charges for specialized programs
and services. Rates will be established to recover operational, as well as capital or debt service costs.
• The Borough will regularly review user fee charges and related expenditures to determine if pre-
established recovery goals are met.
• The Borough will maintain a sound, consistent, and equitable ad valorem property tax assessment
program. The Borough will follow an aggressive policy of collecting tax revenues where the annual level
of uncollected current property tax should not exceed two percent.
• The Borough should routinely identify governmental aid funding possibilities. However, before applying
for and accepting intergovernmental aid, the Borough will assess the merits of a particular program as if it
were funded with local tax dollars. Local tax dollars will not be used to make up for losses of
intergovernmental aid without first reviewing the program and its merits as a budgetary increment.
Investment Policies (Adopted in FY1990)
• The Borough will maintain an investment policy based on the Government Finance Officers Association
(GFOA) model investment policy.
• The Borough will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections,
and deposits of all funds will be scheduled to ensure maximum cash availability and investment potential.
• When permitted by law, the Borough will pool its various funds for investment purposes.
• The Borough will obtain the best possible return on all investments consistent with the underlying criteria
of liquidity and safety of principal.
• The Borough will regularly review contractual opportunities for consolidated banking services.
Accounting, Auditing, and Reporting Policies (Adopted in FY1990)
• The Borough will establish and maintain a high standard of accounting practices in conformance with
Generally Accepted Accounting Principles (GAAP).
• The accounting system will maintain records on a basis consistent with accepted standards for
government accounting according to the Government Accounting Standards Board (GASB).
• Regular monthly financial statements and annual financial reports will present a summary of financial
activity by departments and agencies within all funds.
• Where possible, the reporting system will also provide monthly information on the total cost of specific
services by type of expenditure and revenue by fund.
• An independent firm of certified public accountants will perform an annual financial and compliance audit
and will publicly issue an opinion, which will be incorporated into the Comprehensive Annual Financial
Report (CAFR).
• The Borough will annually strive for the GFOA Certificate of Achievement for Excellence in Financial
Reporting and the GFOA Distinguished Budget Presentation Award.
40
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 (Amended FY2020)
• Fund Balance policy. Fund balance is the uncommitted resources of a fund. Borough policy is to construct
the various fund balance budgets in such a way that there will be sufficient uncommitted resources to
cover cash flow needs at all times, regardless of seasonal fluctuations in expenditures or reserves, and to
provide adequate reserves for emergency needs.
• 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 short-term tax anticipation borrowing.
Specific fund balance reserves and the purposes of these reserves are as follows:
o General Fund Operating Reserves. The borough will maintain a general fund operating
reserve to provide for adequate cash flow, budget contingencies and insurance
reserves. The cash flow reserve within the general fund is an amount equal to six
months of budgeted operating expenditures and one-half the current liability insurance
deductible amount.
o Education Support Fund. The borough will maintain a cash flow reserve to provide for
unexpected revenue shortfalls. The cash flow within the education support fund is equal
to $75,000.
o Debt Service Fund. The borough will maintain a cash flow reserve to provide for
unexpected revenue shortfalls. The cash flow reserve within the debt service fund is
equal to $275,000.
o Solid Waste Disposal and Collection Fund. The borough will maintain an operating
reserve for adequate cash flow, budget contingencies and loan payment reserves. The
cash flow reserve within the solid waste disposal and collection fund is an amount equal
to six months of budgeted operating expenditures and the loan payment reserve is the
following year’s total loan payments.
• Use and restoration of reserves
o All expenditures drawn from reserve accounts require prior assembly approval unless
previously authorized by the assembly for expenditure within the assembly approved
annual budget.
o If reserves and/or fund balances fall below the required level set in subsection A of this
section, the assembly shall include within its annual budget a plan to restore reserves
and/or fund balances to the required levels.
41
Special Debt Capital
General Revenue Service Projects Enterprise
Fund Funds Funds Funds Funds Total
Revenues
Property Taxes 3,153,917 11,945,164 2,466,333 - - 14,090,249
Transient Accomodation Tax - 15,200 - - - 94,000
Non Ad Valorem Taxes 23,100 - 200,000 - - 279,500
Payment in Lieu of Taxes 1,335,000 - - - - 1,331,000
Severence Taxes 1,124,000 - - - - 1,435,000
Excise Tax 351,000 - - - - 200,000
Penalties & Interest Fees 210,000 - - - 2,000 153,500
Rents & Royalties - 855,231 - - 1,826,766 2,952,492
User Fees - - - - 4,203,000 3,913,925
Land Sales Activities - 29,600 - - - 200,000
Licenses & Permits 72,200 33,600 - - - 95,500
Federal Revenues 180,000 100,000 - 315,811 - 112,500
State Revenues 1,655,154 11,266 2,573,113 221,680 75,922 7,100,800
Fines - - - - - -
Interest Earnings 50,000 366,337 - - 138,090 879,058
Sale of Bonds/Loans - - - 3,226,357 85,015 5,737,058
Miscellaneous 200 1,207,968 28,984 60,320 6,352,714 2,863,712
Total Revenue 8,154,571 14,564,366 5,268,430 3,824,168 12,683,507 41,438,294
Transfers In - 5,000 2,303,196 848,415 - 734,346
Total Sources of Funds 8,154,571 14,569,366 7,571,626 4,672,583 12,683,507 42,172,640
Expenditures
General Government 3,798,300 - - 45,287 - 4,200,180
Education 100,000 10,455,244 7,571,626 1,359,460 1,565,192 24,830,272
Health & Welfare 32,000 - - 2,889,240 2,204,072 2,911,792
Assessing 790,000 - - - - 739,669
Community Development 590,000 - - - - 894,786
Resource Management - 61,680 - - - 465,603
KIB Buildings - 1,693,393 - 39,669 79,634 1,004,741
LEPC - 3,000 - - - 15,812
Road Maintenance - 739,216 - 25,000 - 771,118
Public Safety 330,486 997,244 - 743,203 295,000 1,822,113
Culture and Recreation 20,589 - - - - 321,320
Economic Development 20,000 75,200 - - - 119,100
Non Profit Funding 170,000 - - - - 207,500
Solid Waste - - - 3,653,884 4,889,609 8,169,782
Other - - - - - -
Transfers Out 2,303,196 544,389 - - 3,650,000 215,000
Total Use of Funds 8,154,571 14,569,366 7,571,626 8,755,743 12,683,507 46,688,788
Estimated Beginning Balance 7,509,404 45,918,718 574,741 - 44,856,928 98,859,792
Estimated Funds Available 06/30/22 7,509,404 45,918,718 574,741 (4,083,160) 44,856,928 94,343,644
FY2022 Budget Summary, All Funds
42
Three Year Budget Overview
General Fund Special Revenue Funds Debt Service Funds
FY20 FY21 FY22 FY20 FY21 FY22 FY20 FY21 FY22
Actual Estimated Budgeted Actual Estimated Budgeted Actual Estimated Budgeted
REVENUES
Property Taxes 796,822$ 3,994,140$ 3,153,917$ 12,040,064$ 10,863,269$ 11,945,164$ 2,539,516$ 2,251,273$ 2,466,333$
Transient Accomodation Tax - - - 62,829 50,952 15,200 - - -
Non Ad Valorem Taxes 29,100 23,100 23,100 - - - 215,538 192,240 200,000
Payment in Lieu of Taxes 1,651,791 1,635,859 1,335,000 - - - - - -
Severance Taxes 1,223,921 1,047,422 1,124,000 - - - - - -
Excise Tax 389,726 702,142 351,000 - - - - - -
Penalties & Interest on Taxes 227,076 297,832 210,000 0 1 - - - -
Rents & Royalties - - - 911,400 878,153 855,231 - - -
User Fees - - - - - - - - -
Land Sales Activites - - - 28,902 62,805 29,600 - - -
Licenses & Permits 96,415 74,930 72,200 33,600 34,800 33,600 - - -
Federal Revenues 366,782 5,685,712 180,000 46,647 78,644 100,000 - - -
State Revenues 1,515,255 1,614,645 1,655,154 67,250 67,284 11,266 2,552,052 - 2,573,113
Fines 55 - - - - - - - -
Interest Earnings 152,804 23,017 50,000 1,292,337 163,911 366,337 - - -
Miscellaneous 29,283 8,742 200 18,698 64,868 14,080 - - -
Use of Fund Balance - - - - - 1,193,888 - - 28,984
Sale of Bonds - - - - - - - 43,647 -
Sale of Fixed Assets - - - - - - - - -
TRANSFERS IN - - - 18,000 130,072 5,000 2,462,920 5,417,879 2,303,196
TOTAL SOURCE OF FUNDS 6,479,029 15,107,539 8,154,571 14,519,726 12,394,759 14,569,366 7,770,025 7,905,039 7,571,626
EXPENDITURES
General Government 3,795,265 3,656,175 3,798,300 - - - - - -
Education 50,000 50,000 100,000 10,471,443 9,510,978 10,455,244 7,733,393 7,836,370 7,170,536
Health & Welfare 32,562 19,549 32,000 - - - - - -
Assessing 655,110 709,203 790,000 - - - - - -
Community Development 592,577 654,336 590,000 - - - - - -
Resource Management - - - 29,016 20,472 61,680 - - -
KIB Buildings - - - 591,592 581,444 1,193,393 - - -
Road Maintenance - - - 785,816 629,356 739,216 - - -
Fire Districts - - - 588,806 423,558 912,700 - - -
Public Safety 307,843 246,820 330,486 21,795 10,750 12,544 - - -
Culture and Recreation 20,447 20,397 20,589 - - - - - -
Economic Development 20,600 5,850 20,000 87,336 75,215 75,200 - - -
Solid Waste - - - - - - - - -
Capital Outlay - - - - - - - - -
Non-Profit Funding 157,500 5,257,005 170,000 - - - - - -
Other - - - - - - 8,188 97,821 42,600
TRANSFERS OUT 113,000 3,026,148 2,303,196 1,560,191 984,530 1,119,389 - - -
TOTAL USE OF FUNDS 5,744,905 13,645,483 8,154,571 14,135,996 12,236,303 14,569,366 7,741,580 7,934,191 7,213,136
43
Three Year Budget Overview Continued
Capital Projects Funds Enterprise Funds TOTAL
FY20 FY21 FY22 FY20 FY21 FY22 FY20 FY21 FY22
Actual Estimated Budgeted Actual Estimated Budgeted Actual Estimated Budgeted
REVENUES
Property Taxes -$ -$ -$ -$ -$ -$ 15,376,401$ 17,108,682$ 17,565,414$
Transient Accomodation Tax - - - - - - 62,829 50,952 15,200
Non Ad Valorem Taxes - - - - - - 244,638 215,340 223,100
Payment in Lieu of Taxes - - - - - - 1,651,791 1,635,859 1,335,000
Severance Taxes - - - - - - 1,223,921 1,047,422 1,124,000
Excise Tax - - - - - - 389,726 702,142 351,000
Penalties & Interest on Taxes - - - 1,797 4,320 2,000 228,873 302,152 212,000
Rents & Royalties - - - 1,880,231 1,713,431 1,826,766 2,791,630 2,591,584 2,681,997
User Fees - - - 4,123,040 4,019,944 4,203,000 4,123,040 4,019,944 4,203,000
Land Sales Activites - - - - - - 28,902 62,805 29,600
Licenses & Permits - - - - - - 130,015 109,730 105,800
Federal Revenues 136,258 63,634 315,811 1,885 6,040 - 551,571 5,834,030 595,811
State Revenues 68,707 94,729 221,680 (22,374) 71,970 75,922 4,180,889 1,848,628 4,537,135
Fines - - - - - - 55 - -
Interest Earnings - - - 490,836 64,420 138,090 1,935,977 251,348 554,427
Miscellaneous 218,281 622,862 60,320 1,708,549 1,788,701 1,709,272 1,974,811 2,485,174 1,783,872
Use of Fund Balance - - - - - 4,643,442 - - 5,866,314
Sale of Bonds 81,946 - 3,226,357 85,015 85,016 85,015 166,961 128,662 3,311,372
Sale of Fixed Assets - - - - - - - -
TRANSFERS IN 3,228,278 3,942,689 848,415 45,000 - - 5,754,198 9,490,640 3,156,611
TOTAL SOURCE OF FUNDS 3,733,470 4,723,914 4,672,583 8,313,978 7,753,843 12,683,507 40,816,228 47,885,094 47,651,653
EXPENDITURES
General Government - - - - - - 3,795,265 3,656,175 3,798,300
Education - - - 1,334,941 1,287,789 1,565,192 19,589,777 18,685,138 19,290,972
Health & Welfare - - - 2,333,797 2,343,355 2,204,072 2,366,360 2,362,904 2,236,072
Assessing - - - - - - 655,110 709,203 790,000
Community Development - - - - - - 592,577 654,336 590,000
Resource Management - - - - - - 29,016 20,472 61,680
KIB Buildings - - - 74,826 78,106 79,634 666,418 659,550 1,273,027
Road Maintenance - - - - - - 785,816 629,356 739,216
Fire Districts - - - - - - 588,806 423,558 912,700
Public Safety - - - 295,465 186,559 295,000 625,102 444,130 638,030
Culture and Recreation - - - - - - 20,447 20,397 20,589
Economic Development - - - - - - 107,936 81,065 95,200
Solid Waste - - - 3,105,101 3,216,018 4,889,609 3,105,101 3,216,018 4,889,609
Capital Outlay 2,558,202 2,459,321 8,782,222 - - - 2,558,202 2,459,321 8,782,222
Non-Profit Funding - - - - - - 157,500 5,257,005 170,000
Other - - - - - - 8,188 97,821 42,600
TRANSFERS OUT - - - 820,000 3,349,835 3,650,000 2,493,191 7,360,513 7,072,585
TOTAL USE OF FUNDS 2,558,202 2,459,321 8,782,222 7,964,130 10,461,662 12,683,507 38,144,813 46,736,960 51,402,802
44
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
2021 1,298,329,669 157,498,073 1,455,827,742 10.75 15,650,148
2022 1,341,595,132 153,152,089 1,494,747,221 10.75 16,068,533
Historical Assesed Values, Mill Rates and Tax Levies
45
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-FY2019 was intergovernmental revenue. The largest source
of revenue in FY2019 was property taxes, before moving back to intergovernmental revenue for FY2020-2021.
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.
46
See following pages for definitions of revenues.
GENERAL FUND REVENUE SUMMARY
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
2019 Actual 2020 Actual 2021 Budget 2021 Estimated 2022 Budget
Property Tax (includes PILT)3,212,817$ 2,477,713$ 5,180,269$ 5,653,099$ 4,512,017$
Severance Tax 1,206,697 1,223,921 1,124,000 1,047,422 1,124,000
Excise Tax 1,465 389,726 402,500 702,142 351,000
Licenses & Permits 130,441 96,415 72,700 74,930 72,200
Intergovernmental Revenues 2,821,004 1,708,404 7,523,528 7,282,933 1,835,154
Interest Earnings 500,447 379,879 310,000 320,848 260,000
Miscellaneous Revenues 15,210 29,338 12,000 8,742 200
Transfers In 142,177 - - - -
Total 8,030,259$ 6,305,396$ 14,624,997$ 15,090,115$ 8,154,571$
47
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 2022 is based on
the net taxable assessed valuation as of January 1, 2021. That value is estimated at $1,494,747,221.
The Borough has set the tax levy on real and personal property for the General Fund at 2.11 mills, which will
generate estimated property tax revenues of $3,153,917. 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 $1,494,747.
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 FY2022 PILT revenue, $1,300,000 is $298,935 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 $210,000.
48
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 2022 at $1,100,000.
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 2020 and 2021, the
estimated revenue for fiscal year 2021 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 $20,000 for FY2022.
Overall, the FY2022 severance tax is estimated at $1,124,000.
49
EXCISE TAX
The Borough added two new excise tax revenue sources in FY2018, marijuana and tobacco. In FY2021, the Borough
collected $700,675 in tobacco excise taxes and $1,467 in marijuana excise taxes. The revenues for FY2021 is
budgeted at $1,000 for marijuana and $350,000 for tobacco.
LICENSES AND PERMITS
Licenses and permits are revenues from building, marijuana, and tobacco industries. The largest portion of
revenue in this category is building permits, which can be attributed to the low interest rates on home mortgages
in rural areas through the State of Alaska. Per the Community Development Department, revenues from all
industries are budgeted at $72,700, based on FY2021 revenues.
50
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 FY2015-FY2021 these revenues varied from $180,733 to $230,082.
For FY2022, the budgeted revenues are $180,000.
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 $408, 022 in FY2020 and $317,746 in FY2021. Based
on State legislation, the Borough is budgeting $344,454 for FY2022.
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%
51
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
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 amount of product available for harvesting, the market
price of product 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
FY2022 fishery tax revenue will be $1,100,000.
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 FY2022 revenue will be $16,000.
52
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 varying interest rates, variable levels of funds to invest, and the
unpredictability of the financial market. It should be noted that in FY2020 the market’s negative response to the
COVID-19 pandemic drove interest rates down and rates remained low throughout FY2021. The General Fund
earned $23,017 in interest earnings compared to FY2020’s $152,804. In fiscal year 2022 the General Fund is
expected to earn $50,000.
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 2021, total miscellaneous revenue is budgeted
at $200.
TRANSFERS IN
Transfers In. This category includes revenues transferred from other funds into the General Fund. There is nothing
budgeted to be transferred in for FY2022.
FUND BALANCE
General Fund Balance. Fund balance is revenue that is left over at year end after all expenditures have been
accounted for. If revenues are greater than expenditures, then the fund balance increases. The reserve policy for
the General Fund was amended in FY2020 requiring six months of budgeted operating expenses and 50% of the
current insurance deductible remain in the account to provide adequate cash flows for operations. 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 $7.14 million at the end of FY2021.
53
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54
GENERAL FUND REVENUE
FY 2019
Actual
FY 2020
Actual
FY 2021
Budget
FY 2021
Estimated
FY 2022
Budget
Property Tax
Real Property 1,448,182 710,068 3,432,842 3,561,218 2,830,766
Personal Property 152,398 86,754 381,427 432,922 323,151
TOTAL PROPERTY TAXES 1,600,580 796,822 3,814,269 3,994,140 3,153,917
Non Ad Valorem Taxes
Aircraft Tax 30,200 29,100 28,000 23,100 23,100
TOTAL NON AD VALOREM TAXES 30,200 29,100 28,000 23,100 23,100
Payment in Lieu of Taxes
PILT - Federal 1,542,393 1,614,634 1,300,000 1,598,935 1,300,000
PILT - Kodiak Island Housing 22,227 18,583 23,000 16,871 20,000
PILT - Alaska Housing 17,417 18,574 15,000 20,053 15,000
TOTAL PAYMENT IN LIEU OF TAXES 1,582,037 1,651,791 1,338,000 1,635,859 1,335,000
Severance Taxes
Fish 1,163,238 1,170,360 1,100,000 994,825 1,100,000
Mining 5,183 12,564 4,000 5,302 4,000
Logging 38,277 40,997 20,000 47,295 20,000
TOTAL SEVERANCE TAXES 1,206,697 1,223,921 1,124,000 1,047,422 1,124,000
Excise Taxes
Tobacco Tax 423,979 388,276 400,000 700,675 350,000
Marijuana Tax 1,465 1,449 2,500 1,467 1,000
TOTAL EXCISE TAXES 425,445 389,726 402,500 702,142 351,000
Penalties and Interest on Taxes
Penalties and Interest 288,818 227,076 210,000 297,832 210,000
TOTAL PENALTIES AND INTEREST TAX 288,818 227,076 210,000 297,832 210,000
Licenses and Permits
Annual Use Permit - - - - -
Building Permits 99,553 78,274 52,000 50,613 52,000
Subdivision 6,765 1,900 4,000 6,650 4,000
Conditional Use Permits 900 - 500 500 500
Zoning Compliance Permit 6,190 5,790 7,000 5,630 5,000
Variance Fee 1,850 500 500 1,900 1,000
Zoning Change Fee - - - 30 -
Electric Permit 4,446 4,060 4,000 5,452 4,000
Plumbing Permit 5,629 2,062 2,400 2,655 2,400
Planning & Zoning Review Fee 900 1,450 1,000 - 1,000
Special Land Use - - - - -
Dog License 1,608 1,079 1,000 - 1,000
Business License - Marijuana 2,200 1,000 - 1,200 1,000
Business License - Tobacco 400 300 300 300 300
Site Plan Review - - - - -
TOTAL LICENSES AND PERMITS 130,441 96,415 72,700 74,930 72,200
55
INTERGOVERNMENTAL REVENUES
FY 2019
Actual
FY 2020
Actual
FY 2021
Budget
FY 2021
Estimated
FY 2022
Budget
Federal Grants
CORONAVIRUS Relief Fund (CARES Act) - 173,633 5,792,501 5,504,979 -
- 173,633 5,792,501 5,504,979 -
Federal Shared Revenues
National Wildlife Refuge 222,000 193,149 190,000 180,733 180,000
TOTAL FEDERAL SHARED REVENUE 222,000 193,149 190,000 180,733 180,000
State Shared Revenues
State Community Assistance 443,211 408,022 316,986 317,746 344,454
Fisheries Business Tax 1,816,530 718,307 900,000 1,049,475 1,000,000
Fisheries Resource Landing Tax 184,560 210,076 150,000 41,645 100,000
Telephone and Electric 16,561 16,198 17,000 17,424 16,000
Liquor License - 174 - 423 -
Marijuana Licenses 1,000 300 500 300 300
PERS on Behalf Payment 137,142 151,657 155,541 187,632 194,400
PERS Forfeiture - 10,521 1,000 - -
TOTAL STATE SHARED REVENUES 2,599,004 1,515,255 1,541,027 1,614,645 1,655,154
TOTAL INTERGOVERNMENTAL 2,821,004 1,708,404 7,523,528 7,300,357 1,835,154
Fines
Animal Control - 55 - - -
Zoning Violations - - - - -
TOTAL FINES - 55 - - -
Interest
Interest Earnings 121,586 137,371 100,000 45,569 50,000
Change in Market Value 90,044 15,433 - (22,552) -
TOTAL INTEREST 211,629 152,804 100,000 23,017 50,000
Miscellaneous
Jury Duty 300 300 200 275 200
Sale of Copies - 691 500 25 -
Sale of Maps 1,458 829 1,200 190 -
Fees - Dishonored Checks 245 75 100 40 -
Local Electric/Reimbursement - - - - -
Other 13,207 11,988 10,000 7,815 -
Legal Fee Reimbursement - 13,007 - - -
IBEW Reimbursement - 2,394 - 397 -
TOTAL MISCELLANEOUS 15,210 29,283 12,000 8,742 200
Use of Fund Balance - - - - -
Transfers In 142,177 - - - -
Sale of Fixed Assets 4,815 - - - -
TOTAL REVENUES 8,459,054 6,479,029 14,624,997 15,107,539 8,154,571
56
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT
FY 2019
Actual
FY 2020
Actual
FY 2021
Budget
FY 2021
Estimated
FY 2022
Budget
Borough Assembly 144,454 144,222 161,047 157,980 140,000
Manager's Office 661,322 658,896 664,732 598,851 530,000
Clerk's Office 552,964 454,883 483,360 436,673 521,470
Legal Services 86,894 88,376 109,500 78,201 109,500
Finance 755,760 811,528 819,986 812,095 824,037
Information-Technology 1,150,743 963,790 851,840 821,135 849,620
Assessing 522,375 655,110 731,316 709,203 790,000
Engineering & Facilities 463,006 431,044 385,671 503,854 426,554
Community Development 971,199 592,577 726,921 654,326 590,000
Building Inspector 188,072 184,664 160,491 122,866 160,491
Economic Development 600 20,600 13,570 5,850 20,000
General Administration 349,619 312,526 766,249 247,306 397,119
Parks & Recreation 57,096 32,562 71,772 19,549 32,000
Emergency Preparedness 14,307 4,479 40,950 5,254 48,995
Animal Control 115,800 118,700 118,715 118,700 121,000
Education Culture & Recreation 20,472 20,447 20,800 20,397 20,589
Kodiak College & Libraries 50,000 50,000 50,000 50,000 100,000
Non-Profit Funding 182,900 157,500 5,433,929 5,257,005 170,000
Transfers Out - 13,000 3,026,148 3,026,148 2,303,196
TOTAL 6,287,583$ 5,714,905$ 14,636,997$ 13,645,393$ 8,154,571$
57
SUMMARY OF GENERAL FUND EXPENDITURES BY FUNCTION
FY 2018
Actual
FY 2019
Actual
FY 2020
Budget
FY 2020
Estimated
FY 2021
Budget
General Government 2,258,260$ 2,089,948$ 2,570,559$ 2,022,865$ 2,124,643$
Public Safety 318,178 307,843 320,156 246,820 330,486
Assessing 522,375 655,110 731,316 709,203 790,000
Finance/IT 1,906,503 1,775,318 1,671,826 1,633,230 1,673,657
Community Development 971,199 592,577 726,921 654,326 590,000
Other 311,068 281,109 5,590,071 5,352,801 342,589
Transfers Out - 13,000 3,026,148 3,026,148 2,303,196
TOTAL 6,287,583$ 5,714,905$ 14,636,997$ 13,645,393$ 8,154,571$
58
LEGISLATIVE FY2022
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
FY2019
Outcome
FY2020
Outcome
FY2021
Outcome
FY2022
Goal
Review the strategic plan
annually Done annually No No No Yes
# of Regular Assembly
Meetings 22 21 23 20
# of Joint Work Sessions with
the City of Kodiak 3 1 1 1
# of Joint Work Sessions with
the KIB School District 2 1 0 1
Host the Mayor's Conference No No No Yes
# of Quarterly Budget updates 4 4 4 4
Provide Manager with policy
direction No No No No
Approve the budget by June 10 Yes Yes Yes Yes
Establish annual priorities No No No Yes
Ensure an effective budgeting
process
Promote fiscal policies that ensure
stability and responsible
government
# of published monthly finance
reports 12Foster public understanding of
Borough finances and operations
Goals, Objectives, and Performance Indicators:
Collaborate with the City of
Kodiak, school district, service
areas, tribes, rural communities
and civic organizations within the
Borough
Provide efficient, effective, and
consistent government processes
# of attendees of AML NEO 1 of 2
Hold Borough Assembly
meetings to establish Borough
policy by ordinance or resolution
Newly elected Assembly attends
Alaska Municipal League
(AML)Newly Elected Officials
(NEO) training
# of Work Sessions 32 20
3
12
21
3 of 3
12
0 of 2
12
23
59
LEGISLATIVE (CONT.) FY2022
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.
No updated priorities were provided by the department for FY2022.
SIGNIFICANT BUDGET CHANGES: There was an overall decrease of $17,980 from FY2021 to FY2022.
60
LEGISLATIVE (CONT.) FY2022
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 31,500$ 32,104$ 32,100$ 32,446$ 32,104$
Fringe Benefits 2,923 3,382 3,597 2,811 3,382
Professional Services 72,954 72,184 85,500 72,000 72,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 37,077 36,551 39,850 50,723 32,514
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 144,454$ 144,222$ 161,047$ 157,980$ 140,000$
Personnel FY2018 FY2019 FY2020 FY2021
FY2022
Budget
Total Number of Employees - - -
There is no personnel for this department.
Personnel
Expenditures
61
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62
BOROUGH MANAGEMENT FY2022
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: The Manager's office monitors federal, state and local activities relative to how it affects Borough
business. The Manager and staff maintain communication with federal and state lobbyists and work together to
advocate for the local community needs. Particularly challenging this past year was addressing continued
diminishment of federal and state contributions to local funding. Balancing the local budget and maintaining a
work force appropriate for accomplishing borough business are among the top challenges. The COVID-19
Pandemic brought significant challenges to the community and the Manager's Department. Amidst the onset of
the pandemic, many unprecedented decisions were required regarding the health and safety of staff and the
community.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2022.
Goals Department Objectives Indicators
FY2019
Outcome
FY2020
Outcome
FY2021
Outcome
FY2022
Goal
Be present for citizen comment period
at Assembly meetings 100%100%100%100%
Invite citizens to contact the Borough
with questions and concerns 100%100%100%100%
Monitor social media for citizen
feedback regarding Borough
operations
Yes Yes Yes Yes
Attend the Kodiak Rural Regional
Forums held three times per year 3 n/a n/a n/a
Direct staff to provide government to
government communications
regarding borough issues or concerns
that affect other government entities.
Yes 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 0 0 1
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
Monitor the effectiveness of Borough operations
Annual budget completed before due;
Provide guidance and
recommendation for approval of the
capital improvement program by
December
Yes
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.
19
Goals, Objectives, and Performance Indicators:
20
Yes
20
Yes
23
Yes
63
BOROUGH MANAGEMENT (CONT.) FY2022
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 392,194$ 421,771$ 404,431$ 355,126$ 303,768$
Fringe Benefits 229,913 249,404 253,301 231,564 196,029
Professional Services - - - - 21,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 76,215 59,721 49,000 54,160 51,203
Capital Outlay - - - - -
Allocated to other funds (37,000) (42,000) (42,000) (42,000) (42,000)
Operating Transfers - - - - -
Total Expenditures 661,322$ 688,896$ 664,732$ 598,851$ 530,000$
Personnel FY2018 FY2019 FY2020 FY2021
FY2022
Budget
Borough Manager 1 1 1 1 1
Deputy Manager 0 0 0 0 0
Human Resources Manager 1 1 1 1 0
Grant Writer/Special Projects 1 1 1 1 1
Executive Assistant 1 1 1 1 1
Total Number of Employees 4 4 4 4 3
Expenditures
Personnel
64
BOROUGH CLERK FY2022
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
FY2019
Outcome
FY2020
Outcome
FY2021
Outcome FY2021 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%100%
Make all Assembly public mail
available to the public online
% of Assembly mail
made available to the
public online
100%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%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 30 30 unknown 30
Actively train election workers
assigned to the 9 precincts in the
Kodiak Island Borough
Number of trainings
conducted 6 5 3 4
Assembly meetings
attended 70 70 57 50
# of resolutions adopted 22 32 35 30
# of ordinances adopted 21 19 33 20
Provide administrative support to the Mayor,
Assembly, and other boards and committees in
compliance with open meeting act
Effectively coordinate and provide
clerical support to the Assembly
Effectively administer and
coordinate municipal elections and
provide support for State Elections
% of elections not
successfully contested or
challenged
100%100%100%100%
Goals, Objectives, and Performance Indicators:
Administer municipal elections for the Kodiak
Island Borough
Prepare agendas and maximize timely access to
Borough packets, records, and information in an
environmental friendly way
65
BOROUGH CLERK (CONT.) FY2022
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.
SIGNIFICANT BUDGET CHANGES: There was a budget increase of $84,797.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 274,088$ 210,513$ 219,126$ 192,077$ 230,430$
Fringe Benefits 160,728 147,289 150,862 127,625 167,718
Professional Services - - - 3,248 -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 118,148 97,082 113,372 113,723 123,322
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - -
Total Expenditures 552,964$ 454,883$ 483,360$ 436,673$ 521,470$
Personnel FY2018 FY2019 FY2020 FY2021
FY2022
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
66
BOROUGH ATTORNEY (LEGAL SERVICES) FY2022
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. The budget is created by averaging and
projecting expenses based on the actual expenses of the past few years, coupled with an analysis of current issues.
SIGNIFICANT BUDGET CHANGES: Litigation expenses have been decreased.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
Legal Services 62,455 73,911 100,000 53,988 100,000
Support Goods & Services 24,439 14,465 9,500 24,213 9,500
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 86,894$ 88,376$ 109,500$ 78,201$ 109,500$
Personnel
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Budget
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
67
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68
FINANCE DEPARTMENT FY2022
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
FY2019
Outcome
FY2020
Outcome
FY2021
Outcome FY2022 Goal
12
1 1
Received the GFOA Distinguished Budgetary
Presentation award
Provide Monthly Financials to the public and assembly 12
Distribute the Comprehensive Annual Report (CAFR)
by November 30th
Process all accounts payable by Friday of each week
10 Years
Consecutive
11 Years
Consecutive
Number provided
10 Years
Consecutive
100%
11 Years
Consecutive
100%
Yes Yes
Available AvailableOpen.gov offered
Calls returned in 1 Business dayFinance will respond to all calls with in 1 business day
Offer an online option to view the Kodiak Island
Borough Finances
Goals, Objectives, and Performance Indicators:
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
Received the Popular Annual Financial Reporting
Award
Available online and by printed copy
# of help desk requests process for Information
Technology Department
12 Years
Consecutive
Continue a high rate of tax collections
Return calls with in 1 business day to all Borough
Departments
Process quarterly stipend payrolls timely
Process employee payroll by Friday biweekly
Process and mail all statements for the Landfill each
Month
Yes
100%100%
4
12
100%
499 664
12
99.10%99.10%
100%
Yes
3
100%
Yes
98.00%
4
Yes
Available
1
12
13 Years
Consecutive
100%
12
651
100%
Yes
Available
1
12
12 Years
Consecutive
4
100%
Yes
98.00%
13 Years
Consecutive
100%
12
600
100%
69
FINANCE DEPARTMENT (CONT.) FY2022
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: There were no significant budget changes for FY2022.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 426,275$ 453,432$ 442,408$ 435,694$ 437,218$
Fringe Benefits 278,740 314,089 335,016 336,257 346,657
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 99,064 91,326 90,881 88,462 88,481
Capital Outlay - - - - -
Allocated to other funds (48,319) (47,319) (48,319) (48,319) (48,319)
Operating Transfers - - - - -
Total Expenditures 755,760$ 811,528$ 819,986$ 812,095$ 824,037$
Personnel
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Budget
Finance Director 1 1 1 1 1
Accountant 1 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 0.5 0.5 0.5 0.5 0.5
Vacant Position (Accountant) 1 1 1 0 0
Total Number of Employees 7.5 7.5 7.5 6.5 6.5
Expenditures
Personnel
70
INFORMATION TECHNOLOGY FY2022
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.
Goals Department Objectives Indicators
FY2019
Outcome
FY2020
Outcome
FY2021
Outcome
FY2022
Goal
Provide current information technology resources
and training to Borough Employees
Number of trainings offer to
employees each year 7 7 8
Continue to Improve employee awareness of
cyberattacks, viruses, and other malware
User Phishing Security Testing
(Failures)8.0%8.0%12%
Upgrade the Borough's telephone system to
current telephone standards Completed throughout the Borough No No Yes Yes
Upgrade each employees desktop to the most
compatible and efficent operating system Current Desktop Operating System Windows 10
1809
Windows 10
1909
Windows 10
1909
# of Help Desk Tickets Opened 583 656 631 650
# of Help Desk Tickets Closed 531 664 651 630
Continued maintance and problem solving for all
Borough employee technology needs
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 Yes Yes
Provide efficient, effective and
consistent government processes.
Maintain up-to-date documentation on all currrent
IT infrastructure systems
Documentation reviewed and
updated 90.00%90.00%
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.
90.00%
No
100.00%
Yes
71
INFORMATION TECHNOLOGY (CONT.) FY2022
SIGNIFICANT BUDGET CHANGES: No significant budget changes this year.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 278,941$ 314,901$ 282,927$ 277,924$ 275,147$
Fringe Benefits 172,401 193,719 185,519 183,851 190,271
Professional Services 9,286 1,000 15,000 12,044 15,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 406,491 340,248 343,394 347,317 369,202
Capital Outlay 83,625 13,921 25,000 - -
Allocated to other funds - - - - -
Operating Transfers 200,000 100,000 - - -
Total Expenditures 1,150,743$ 963,790$ 851,840$ 821,135$ 849,620$
Personnel
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Budget
IT Director 1 1 1 1 1
IT Supervisor 1 1 1 1 1
Programmer/Analyst 0.5 0.5 0.5 0.5 0.5
PC Network Technician II 1 1 1 1 0
LAN Administrator 0 0 0 0 1
Total Number of Employees 3.5 3.5 3.5 3.5 3.5
Expenditures
Personnel
72
ASSESSING DEPARTMENT FY2022
PROGRAM DESCRIPTION: The primary function of the Assessing Department is the annual valuation and
assessment of approximately 7,800 real and 579 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.
GOALS AND OBJECTIVES:
**Since GIS imagery is no longer available, FY2022 has no GIS re-inspection and revalue of properties. This will be
boots on the ground re-inspection and revalue until GIS imagery is available.
Goals Department Objectives Indicators
FY2019
Outcome
FY2020
Outcome
FY2021
Outcome
FY2022
Goal
747
3
150
1004
81
335**
5000
1933
74
2000
150
1210
49
Goals, Objectives, and Performance Indicators:
Strive to provide a comprehensive
taxation and assessment program
that is fair and equitable for all
citizens
Re-inspect the road system properties in the following
boundaries: City of Kodiak
Total re-inspected residential
properties
Total re-inspected commercial
properties
Total re-inspected remote properties
Number of parcels processed each year Real Property Parcels adjusted through
market analysis and model updates 5000
Administer tax exemption
programs that meet local, state and
federal requirements Reviewed properties
Re-inspection and revalue of remote properties**
25
243**
5000
744
20
250**
5000
700
Periodical update of exempt properties to ensure the
properties still meet requirements for exemption
To administer senior citizen and disabled veterans
exemptions 686Total number of senior citizen and
Disabled Veteran exemptions filed
5
73
ASSESSING (CONT.) FY2022
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 villages every five years. The department
had an established schedule for GIS imagery acquisition to ensure that assessing had the latest GIS data for those
remote areas being inspected each year. Unfortunately, GIS imagery data will not be available in the foreseeable
future and staff must go physically inspect remote areas. 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 was 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". The Assessor is requesting
additional funding for more employees due to not only the additional remote travel that is now required but to
also ensure the inspection process for meeting State Statutes continues.
The Assessing budget is mostly personnel costs. As noted, the State Assessor's Office (OSA) determined in their
2019 audit that Kodiak Island Borough is functioning well, but also states "Given the current job descriptions and
organizational structure, three positions out of five are functionally vacant at the time of this audit. This is a serious
concern to OSA in terms of the ability of the department to complete its annual work in a compliant manner". In a
recent email to the Assessor, the OSA expressed that "the State Assessors Office considers KIB one of the most
challenging boroughs in the state on a per parcel basis, due to the lack of road system between cities"(villages) and
noted that the "North Slope Borough has the same type of difficulties in their area while having twice the number
of people on staff and approximately one half of the parcels compared to KIB". Given the Borough's size and
parcel count, the Assessor's Office had to re-evaluate the re-assessment cycle currently in place 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. In ratio study with the State Assessor, taking into
consideration length of service in the department of 3 currently, one of the assessing staff will retire in 2022 and
the other in 2025. Assessing replaced one staff member who left at the beginning of 2021 already. Assessing loses
all of its longevity employees by 2025. For FY2022, Assessing is looking to add two (2) employees. It does not
appear that GIS imagery will be available in the near future, making it necessary to go remote, boots on the ground
every year to all remote areas. Additionally, since the tax cap does NOT include any new construction or any
buildings included in discovery, the Assessing Department had to change the inspection process that was in place
which will make training new employees more efficient but adds duties. The current staff of 3 cannot meet the
State Statute or ensure fair and equitable assessments. Temporary positions may have to be filled until permanent
positions are hired, but training temporaries every year is another time-consuming step for current employees and
each and every parcel must be checked. Personal property audits will continue on 10% of all personal property
accounts, and all shipping containers are counted monthly. Assessing will also begin an audit of 25 Senior/Disabled
Veteran accounts every year. The Assessing Department continues the process of reviewing all religious,
educational and charitable exemptions per the State Assessors Audit..."Improvement is needed in both the
administrative practices and the municipal code related to administration of exemptions." Ordinance FY2020-04 is
one example of the municipal code changes for review practices.
SIGNIFICANT BUDGET CHANGES: $80,797 increase to the budget for FY2022.
74
ASSESSING (CONT.) FY2022
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 260,574$ 347,201$ 333,465$ 339,904$ 399,442$
Fringe Benefits 184,847 237,961 231,863 238,124 285,399
Professional Services 18,470 7,260 76,430 250 -
Contributions - - - -
Legal Services - - - 27,549 22,719
Support Goods & Services 62,483 64,188 91,058 104,876 83,940
Capital Outlay - - - -
Allocated to other funds (4,000) (1,500) (1,500) (1,500) (1,500)
Operating Transfers - - - - -
Total Expenditures 522,375$ 655,110$ 731,316$ 709,203$ 790,000$
Personnel
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Budget
Assessor 1 1 1 1 1
Appraiser 1 1 1 1 1
Assessment Clerk ll 1 1 0 0 0
Assessment Clerk l 0 0 0 0 0
Appraiser Technician 2 2 2 2.5 4
Total Number of Employees 5 5 4 4.5 6
Expenditures
Personnel
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76
ENGINEERING AND FACILITIES FY2022
PROGRAM DESCRIPTION: The Engineering and Facilities Department is responsible for the safe operation and
maintenance of all Borough-owned grounds and facilities and administers all service area maintenance contracts.
All Capital projects are coordinated and administered by the Projects Office. The department is also responsible for
the operation of the KIB Landfill that includes the disposal of Municipal Solid Waste, 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 Leachate
Treatment Plant. This plant processes drainage liquids from landfill and purifies to state drinking water standards.
The Kodiak Fisheries Research Center is maintained and operated by the Engineering and Facilities Department.
The public spaces, aquarium and touch tank at KFRC is staffed and maintained by Engineering and Facilities.
GOALS AND OBJECTIVES:
ANALYSIS: Engineering and Facilities continues to seek funding sources to increase efficiencies for energy and
indoor air quality for Borough owned facilities and to bring Borough buildings into compliance with the Americans
with Disabilities Act during renovations. The Department also plans to continue the household hazardous waste
collections during Kodiak Islands' Annual Spring Cleanup and explore a second hazardous waste event in the fall to
accommodate the fisherman after the summer season. This service provides the community with little or no
disposal costs of household hazardous wastes such as paints, motor oils, chemicals etc. Funding is being requested
at similar levels as the previous year. All maintenance and repair, capital improvement projects continue to be
scrutinized and prioritized for health and safety and facility preservation.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2022.
Goals Department Objectives Indicators
FY2019
Outcome
FY2020
Outcome
FY2021
Outcome
FY2022
Goal
Continue to work on deferred projects listed on the
Renewal and Replacement Schedule Number of Projects completed 5 Completed
Projects
8 Completed
Projects
Complete
Projects as
awarded
Perform daily maintenance and janitorial of facilities Cleaning and Maintainance Yes Yes Yes Maintain
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%Maintain
Provide staff support and guidance for all capital
projects and staff support for various advisory boards.
Goals, Objectives, and Performance Indicators:
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
Yes
Yes
Yes
Yes Maintain
Maintain
77
ENGINEERING AND FACILITIES (CONT.) FY2022
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 232,915$ 204,429$ 175,369$ 238,882$ 204,094$
Fringe Benefits 155,503 157,719 129,302 199,379 140,593
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - 80 -
Support Goods & Services 74,589 68,896 81,000 65,593 81,867
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 463,006$ 431,044$ 385,671$ 503,934$ 426,554$
Personnel
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Budget
Construction Inspector/Engineer 1 0 0 0 0
Director 1 1 1 1 1
Deputy Director 0 1 1 0 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 0 0 0 1 1
Maintenance Mechanic 1 1 1 1 1
Total Number of Employees 6 6 6 6 6
Expenditures
Personnel
78
COMMUNITY DEVELOPMENT FY2022
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.
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.
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.
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 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.
79
COMMUNITY DEVELOPMENT (CONT.) FY2022
GOALS & OBJECTIVES:
ANALYSIS: Planning & Zoning - Planning and Zoning meetings were minimal in FY2021 due to a combination of
Covid, fewer subdivision or zoning reviews and lack of quorum for meetings.
Parks & Recreation Comprehensive Plan Update - Parks and Recreation committee meetings were minimal in
FY2021 due to Covid, lack of quorum and the failure of the Assembly to reestablish the committee in a timely
manner after it extinguished on 12/31/20 per KIBC 2.100.180.
Title 16 - Changes and corrections to Title 16 - Subdivision Code, were adopted in FY2021.
Title 17 - Staff made minor changes and updates to Title 17 in FY2021.
Staffing Levels - Staffing in CDD was at 100% temporarily in FY2021, then fell to 3 of 6 positions filled. At this time,
only one planner position is actively being recruited for. Recruiting is slow and the pool of qualified candidates is
extremely small. Attempts will be made into FY2022 to fill the secretary, associate planner and director positions.
SIGNIFICANT BUDGET CHANGES: The FY2021 budget is $171,350 lower than the amended FY2020 budget.
Goals Department Objectives Indicator FY2019
Outcome
FY2020
Outcome
FY2021
Outcome FY2022 Goal
Periodically review zoning codes to ensure they serve
the best interest of the community At least 3 zoning code chapters reviewed/changed.12 3 1 0
Perform periodic reviews of the adopted
Comprehensive Plan (may be by plan section).
Begin section reviews of the Comprehensive Plan.No 0 0 0
Complete other planning efforts as directed by P&Z
and the Assembly.Begin at least one major planning effort per year as directed by P&Z and the Assembly.2 1 (AWP)0 1
Host outreach activities during National Planning Week (October)0 0 0 0
Produce educational series of articles via website.n/a n/a n/a n/a
Participate in radio shows and contribute to news articles quarterly.1 6 0 0
Utilize website for project planning feedback from public.n/a n/a 1 1
Public Meetings Hold public meetings for significant code changes and projects being administered by the
department or partner agencies.Yes 1 0 0
Perform long range planning and
continuous code review.
Goals, Objectives, and Performance Indicators:
Use the Borough website, public news sources and
social media to disseminate information to the
public.
Participate in local outreach and public education
events.
Educate the public in land use
regulations as well as potential
changes.
80
COMMUNITY DEVELOPMENT (CONT.) FY2022
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 364,544$ 261,668$ 354,793$ 291,998$ 280,080$
Fringe Benefits 255,130 173,949 247,545 225,642 190,814
Professional Services 21,423 37,167 10,000 15,768 8,000
Contributions - - - -
Legal Services 11,984 7,053 7,000 10,959 10,000
Support Goods & Services 253,418 112,740 107,583 109,970 101,106
Capital Outlay - - - -
Allocated to other funds (500) - - - -
Operating Transfers 65,200 - - - -
Total Expenditures 971,199$ 592,577$ 726,921$ 654,336$ 590,000$
Personnel
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Actual
Community Development Director 1 1 1 1 1
Associate Planner/Enforcement 1 0 0 0 1
Associate Planner/Long Range Planning 1 1 1 0 1
Secretary lll 1 1 1 1 1
Code Enforcement Officer 1 0 0 1 1
GIS Analyst 1 0 0 1 1
Total Number of Employees 6 3 3 4 6
Expenditures
Personnel
81
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82
BUILDING OFFICIAL FY2022
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.
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 FY2021 the City of Kodiak provided the following report for the Kodiak Island Borough boundaries:
Building Permits: 85
Plumbing Permits: 51
Electrical Permits: 95
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: No significant budget changes for FY2022.
83
BUILDING OFFICIAL (CONT.) FY2022
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services 167,430 164,173 140,000 102,375 140,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 20,642 20,491 20,591 20,491 20,491
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfer - - - - -
Total Expenditures 188,072$ 184,664$ 160,591$ 122,866$ 160,491$
Personnel
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Budget
Total Number of Employees - - - - -
Personnel
Expenditures
There is no personnel for this department.
84
ECONOMIC DEVELOPMENT FY2022
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 the preservation and growth of Kodiak’s natural fisheries.
• Promote economic diversification.
• Support different community entities in collaborating and creating partnerships in order to strengthen
opportunities for economic development.
ANALYSIS: The Borough does not have dedicated Economic Development staff. However, the goal of the
economic development funds in FY2022 is to assist the local fishing community to preserve Kodiak’s fisheries.
SIGNIFICANT BUDGET CHANGES: No significant changes from FY2021 to FY2022.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - 20,000 13,570 - 20,000
Contributions - - - 5,250 -
Legal Services - - - - -
Support Goods & Services 600 600 - 600 -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 600$ 20,600$ 13,570$ 5,850$ 20,000$
Personnel
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Actual
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
85
GENERAL ADMINISTRATION FY2022
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 an increase in expenditures in the amount of $149,813.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 1,433$ 772$ 1,500$ 481$ 42,496$
Fringe Benefits 3,250 8,120 3,665 (126) 35,508
Professional Services
Audit Expenses 107,201 89,050 108,000 101,030 103,000
Contracted Services 108 109 125 100 125
Contributions 103,931 130,576 - - -
Legal Services - - - - -
Support Goods & Services 133,696 83,899 652,959 145,822 215,990
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 349,619$ 312,526$ 766,249$ 247,306$ 397,119$
Personnel
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Budget
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
86
PARKS AND RECREATION FY2022
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: Due to budget concerns, funding for this department was decreased for FY2022. Maintenance and
other related services will be reduced to match budget constraints.
SIGNIFICANT BUDGET CHANGES: The budget was decreased by $39,772 for FY2022.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 11,570$ 12,289$ 29,500$ 7,084$ 7,371$
Fringe Benefits 3,219 3,030 6,272 3,091 5,965
Professional Services 1,055 1,350 10,000 7,525 10,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 41,252 15,893 26,000 1,849 8,664
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 57,096$ 32,562$ 71,772$ 19,549$ 32,000$
Personnel
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
87
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88
EMERGENCY PREPAREDNESS FY2022
PROGRAM DESCRIPTION: Alaska Statute 26.23.060 (b) requires Alaska political subdivisions to be responsible for
disaster preparedness and coordination of response. This fund is intended to provide funds for electricity and
maintenance associated with the Siren Alert Warning Systems (SAWS), which are also known as Tsunami sirens.
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 FY2021.
Update the Kodiak Area Emergency Operations Plan and Kodiak Island Borough Hazard Mitigation Plan
• Begin the annual review of the Kodiak Area Emergency Operations Plan update by the Emergency Services
Council.
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.
• Assist in the development of tsunami evacuation maps for our remote communities.
• Coordinate with DHS&EM to arrange ICS training opportunities for our remote communities.
89
EMERGENCY PREPAREDNESS, CONT. FY2022
ANALYSIS: FY2021 saw very little use of this budget. In FY2022, staff hopes to utilize the funding to provide and
obtain emergency preparedness equipment and to continue upgrades to tsunami sirens.
SIGNIFICANT BUDGET CHANGES: The Emergency Preparedness budget increased $7,655 for FY2022.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 5,028$ 423$ -$ 1,328$ 9,300$
Fringe Benefits 2,637 251 - 774 7,495
Professional Services 400 - 20,000 101 15,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services 6,241 3,804 20,950 3,051 17,200
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 14,307$ 4,479$ 40,950$ 5,254$ 48,995$
Personnel
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Budget
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
90
ANIMAL CONTROL FY2022
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 (FY2021) through May 4, 2021,
the City provided the following services for Borough boundaries:
• 63 Impounds
• 57 Licenses
• 1 Citation
• 20 Aggressive Animals
• 23 Cruelty
• 24 Annoying Animals
• 250 Actual Calls
• 241 Actual Responses
• 6 calls to Pasagshak/Chiniak
SIGNIFICANT BUDGET CHANGES: The FY2022 budget increased by $2,300 per the contract.
The Humane Society of Kodiak is a 501C3 that is locally organized and is not affiliated with the Humane
Society of the United States.
91
ANIMAL CONTROL (CONT.) FY2022
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services 115,800 118,700 118,715 118,700 121,000
Contributions - - - - -
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 115,800$ 118,700$ 118,715$ 118,700$ 121,000$
Personnel
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Budget
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
92
EDUCATION, CULTURE, AND RECREATION FY2022
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: There are no significant budget changes for FY2022.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
North Star PTA 4,683 4,658 4,800 4,608 4,800
Karluk IRA Council 15,789 15,789 16,000 15,789 15,789
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Total Expenditures 20,472$ 20,447$ 20,800$ 20,397$ 20,589$
Personnel
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Budget
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
93
KODIAK COLLEGE AND LIBRARIES FY2022
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.
ANALYSIS: The residents of the community of the Kodiak Island Borough have voiced their preference for
continued funding of the contribution to Kodiak College for their Jump Start program which assists high school
students transition into college classes, therefore the appropriation has remained. The local public libraries are no
longer provided funds from this department.
SIGNIFICANT BUDGET CHANGES: Funding for this program was increased by $50,000 in FY2022.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions
Kodiak College 50,000 50,000 50,000 50,000 100,000
Libraries - - - - -
Legal Services - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - -
Total Expenditures 50,000$ 50,000$ 50,000$ 50,000$ 100,000$
Personnel
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Actual
Total Number of Employees - - - - -
Expenditures
Personnel
There is no personnel for this department.
94
NON-PROFIT FUNDING FY2022
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. At this time, the funding has been
reduced but the program remains in place.
SIGNIFICANT BUDGET CHANGES: Due to ongoing hardships related to COVID-19, funding was increased for
FY2022.
95
NON-PROFIT FUNDING (CONT.) FY2022
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions
Safe Harbor 4,100 - - - -
Humane Society 4,100 3,100 3,100 3,100 -
Women's Resource & Crisis Center 47,500 47,500 20,000 20,000 -
American Red Cross 4,100 3,100 3,100 3,100 -
Kodiak Baptist Mission 27,200 - - - -
Hospice of Kodiak 4,100 3,100 3,100 3,100 -
Senior Citizen Support 20,800 21,000 20,000 20,000 -
Hope Community Resources - - 3,100 3,100 -
Salvation Army 12,000 20,000 20,000 20,000 -
Brother Francis Shelter 34,400 36,000 20,000 20,000 -
Funding/Non-Profits - - - - 85,000
Legal Services - - - - -
Support Goods & Services - - - - -
COVID-19 Expenditures - - 1,122,500 839,525
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Sub-Total 158,300$ 133,800$ 1,214,900$ 931,925$ 85,000$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions
Alutiiq Museum & Archaelogical Repository - - 4,000 4,000 -
KMXT Public Radio 4,100 3,700 4,000 4,000 -
Kodiak Arts Council 4,100 3,100 3,100 3,100 -
Kodiak Area Mentor Program 4,100 4,500 4,750 4,750 -
KANA Family Center 4,100 3,100 3,100 3,100 -
Kodiak Soil & Water Conservation - 3,100 3,100 3,100 -
Kodiak Teen Court 4,100 3,100 - - -
Kodiak Maritime Museum - - 4,000 4,000 -
Kodiak Rodeo & State Fair - - 4,000 4,000 -
Rural Alaska Community Action Program 4,100 3,100 3,100 3,100 -
Women's Bay Community Council - - 1,000 1,000 -
St. Paul Preschool - - 1,200 1,200 -
Funding/Non-Profits - - - - 85,000
Legal Services - - - - -
Support Goods & Services - - - - -
COVID-19 Expenditures - - 4,183,679 4,289,730 -
Capital Outlay - - - - -
Allocated to Other Funds - - - - -
Operating Transfers - - - - -
Sub-Total 24,600$ 23,700$ 4,219,029$ 4,325,080$ 85,000$
Total Expenditures 182,900$ 157,500$ 5,433,929$ 5,257,005$ 170,000$
Non-Profit Funding - Education, Culture & Recreation
Non-Profit Funding - Health & Social Services
96
TRANSFERS FY2022
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: Not applicable.
SIGNIFICANT BUDGET CHANGES: Due to the State of Alaska not providing for funding for the LEPC Grant or Debt
Service Reimbursement programs, the General Fund mill rate includes amounts transferred to those funds.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
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 - 13,000 10,072 10,072 -
Fire District #1 - - - - -
Debt Service - - 3,016,076 3,016,076 2,303,196
Transfers to Fund 270 - - - - -
Transfers to Capital Projects - - - - -
Solid Waste - - - - -
Hospital - - - - -
KFRC - - - - -
Total Expenditures -$ 13,000$ 3,026,148$ 3,026,148$ 2,303,196$
Expenditures
97
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 (Larsen Bay & Karluk)
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
98
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
The total revenue budget for all Special Revenue Funds is $14,569,366.
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 FY2022 revenue
budgeted for this tax is $15,200. This is due to the COVID-19 continuing to impact air travel and tourism in
general.
Area-Wide (all properties within the Borough) Net Taxable Value Mill Leavy
Kodiak Island Borough School District 1,494,747,221$ 6.99
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 1.99
Bay View Road Service Area 1.47
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
99
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 $200,000. Per KIB 3.60.020, for FY2021 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 2022, the Borough is charging an average rate
of $2.20 per square foot which equates to $830,531 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 2022 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 FY2022 the estimated
revenue from land payments is $29,600.
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 State of Alaska cut this program in
FY2020 due to budgetary constraints and this was again the case in FY2022.
State Shared Revenues: Cruise Ship Tax. Beginning in FY2019, cruise ship tax sharing revenues have been
accounted for in a separate fund. Previously the revenue was accounted for within the Tourism Development fund.
Based on past collections, the estimated FY2022 revenue is $0. The cruise ship industry has been impacted heavily
due to the COVID-19 pandemic, as well as tourism in general.
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 $340,000. The estimated amount of penalties and net earnings on all
special revenue funds is $26,337. The earnings budgeted are conservative and based on economic trends.
Miscellaneous. Money received that does not fit in any other defined category that is generally one-time in nature.
100
SPECIAL REVENUE FUND RECAP
Special Revenue Funds Budget Summary
Education
Support Land Sales
Buildings &
Grounds LEPC
Womens
Bay
Service
Area
Service
Area
No. 1
Service
Area
No. 2
Monashka
Bay
Service
Area
Bay View
Rd.
Service
Area
Estimated Fund Balance 35,276$ 1,440,318$ 1,621,891$ 22,824$ 67,251$ 950,895$ 6,367$ 255,069$ 51,723$
Revenues
Property Tax 10,455,244 - - - 212,000 433,000 - 52,116 14,500
Penalties/Interest on Tax - - - - - - - - -
Non Ad Valorem Tax - - - - - - - - -
Sales Tax - - - - - - - - -
Licenses & Permits - 6,000 - - 27,600 - - - -
State Shared Revenue - - 6,266 - - - - - -
Federal Grants - - - - - - - - -
State Grants - - - - - - - - -
Rents & Royalties - 8,000 830,531 - - - - - -
Charges for Services - - - - - - - - -
Land Sale Activity - 29,600 - - - - - - -
Interest Earnings - 18,000 5,000 - - - - - -
Miscellaneous - 80 - - - - - - -
Other Funding Sources - - 846,596 3,000 - - - - -
- - - - - - - - -
Transfers In - - 5,000 - - - - - -
Total Revenues & Transfers In 10,455,244 61,680 1,693,393 3,000 239,600 433,000 - 52,116 14,500
Total Available Funds 10,490,520 1,501,998 3,315,284 25,824 306,851 1,383,895 6,367 307,185 66,223
Expenditures
Education 10,455,244 - - - - - - - -
Resource Management - 61,680 - - - - - - -
KIB Buildings - - 1,693,393 - - - - - -
LEPC - - - 3,000 - - - - -
Road Maintenance - - - - 239,600 433,000 - 52,116 14,500
Public Safety - - - - - - - - -
Economic Development - - - - - - - - -
-
Transfers Out - - - - - - - - -
Total Use of Funds 10,455,244 61,680 1,693,393 3,000 239,600 433,000 - 52,116 14,500
Est. Funds Available 6/30/22 35,276$ 1,440,318$ 1,621,891$ 22,824$ 67,251$ 950,895$ 6,367$ 255,069$ 51,723$
101
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 372,536$ 769,646$ 53,752$ 20,596$ 31,479$ 63,641$ 39,925,298$ 76,620$ 153,535$ 45,918,718$
Revenues
Property Tax 642,147 108,500 18,670 5,540 1,875 1,572 - - - 11,945,164
Penalties/Interest on Tax - - - - - - - - - -
Non Ad Valorem Tax - - - - - - - - - -
Sales Tax - - - - - - - - - -
Licenses & Permits - - - - - - - - - 33,600
State Shared Revenue 5,000 - - - - - - - - 11,266
Federal Grants 100,000 - - - - - - - - 100,000
State Grants - - - - - - - - - -
Rents & Royalties - - - - - - - 15,200 - 853,731
Charges for Services - 16,700 - - - - - - - 16,700
Land Sale Activity - - - - - - - - - 29,600
Interest Earnings 500 2,000 280 - - 557 340,000 - - 366,337
Miscellaneous 2,000 12,000 - - - - - - - 14,080
Other Funding Sources 4,903 75,000 - - - - 204,389 60,000 - 1,193,888
Transfers In - - - - - - - - - 5,000
Total Revenues & Transfers In 754,550 214,200 18,950 5,540 1,875 2,129 544,389 75,200 - 14,569,366
Total Available Funds 1,127,086 983,846 72,702 26,136 33,354 65,770 40,469,687 151,820 153,535 60,488,084
Expenditures
Education - - - - - - - - - 10,455,244
Resource Management - - - - - - - - - 61,680
KIB Buildings - - - - - - - - - 1,693,393
LEPC - - - - - - - - - 3,000
Road Maintenance - - - - - - - - - 739,216
Public Safety 754,550 214,200 18,950 5,540 1,875 2,129 - - - 997,244
Economic Development - - - - - - - 75,200 - 75,200
Transfers Out - - - - - - 544,389 - - 544,389
Total Use of Funds 754,550 214,200 18,950 5,540 1,875 2,129 544,389 75,200 - 14,569,366
Est. Funds Available 6/30/22 372,536$ 769,646$ 53,752$ 20,596$ 31,479$ 63,641$ 39,925,298$ 76,620$ 153,535$ 45,918,718$
102
EDUCATION SUPPORT FUND FY2022
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 FY2022, the
Borough contributed 87% of the maximum amount possible under state law to the school district.
SIGNIFICANT BUDGET CHANGES: The funding for FY2022 increased $944,266 from the FY2021 funding and, as
was the case in FY20, the funding is by a mill rate levy alone. In previous years revenues received from motor
vehicle registration taxes (MVRT) were collected by this fund and thereby reduced the mill rate for this fund by the
amount of estimated revenues. However, the MVRT revenues will now be collected in the Debt Service fund.
103
EDUCATION SUPPORT FUND (CONT). FY2022
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Real Property Tax 9,795,955$ 10,562,780$ 9,390,089$ 9,368,146$ 10,455,244$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax 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 10,016,348$ 10,562,780$ 9,390,089$ 9,368,146$ 10,455,244$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contracted Services - - - - -
Audit Services 41,000 49,250 50,000 51,020 50,000
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 373,050 541,772 380,000 499,869 380,000
Debt Service-Interest - - - - -
Capital Outlay - - - - -
Operating Transfers 9,506,526 9,880,421 8,960,089 8,960,089 10,025,244
Total Expenditures 9,920,576$ 10,471,443$ 9,390,089$ 9,510,978$ 10,455,244$
Revenues
Expenditures
104
LAND SALES – RESOURCE MANAGEMENT FY2022
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: No analysis provided since the resource manager position is vacant.
SIGNIFICANT BUDGET CHANGES: Salaries and benefits have been reduced to zero, funds for surveying activities
have been increased, and funds have been committed to capital projects.
105
LAND SALES – RESOURCE MANAGEMENT (CONT.) FY2022
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits 6,000 6,000 6,000 7,200 6,000
State Shared Revenue 3,312 - - - -
State Grants - - - - -
Rents & Royalties 11,049 85,775 8,000 38,202 8,000
Charges for Services - - - - -
Land Sale Activity 76,676 28,902 28,464 62,805 29,600
Interest Earnings 52,161 37,763 25,000 4,893 18,000
Miscellaneous 305 1,307 80 100 80
Other Funding Sources - - 238,623 - -
Operating Transfers - - - - -
Total Revenues 149,502$ 159,748$ 306,167$ 113,200$ 61,680$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 70,151$ 1,230$ 1,000$ 1,000$ 1,000$
Employee Benefits 45,525 615 - - -
Professional Services 22,503 2,905 - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 55,842 24,266 55,167 19,472 60,680
Capital Outlay - - - - -
Operating Transfers - 100,000 250,000 - -
Total Expenditures 194,020$ 129,016$ 306,167$ 20,472$ 61,680$
Personnel FY2018 FY2019 FY2020 FY2021 FY2022
Resource Manager 1 1 0 0 0
Total Number of Employees 1 1 0 0 0
Revenues
Expenditures
Personnel
106
BUILDING AND GROUNDS – ALL DEPARTMENTS FY2022
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 (Larsen Bay & Karluk)
• 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: Reduced budget funding may reduce services.
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue 4,165 5,087 6,974 6,523 6,266
Federal Revenues - 12,667 - 48,447 -
Rents & Royalties 817,904 816,890 813,251 821,294 830,531
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 51,686 36,786 10,000 4,949 5,000
Miscellaneous 4,215 595 - 24,855 -
Other Funding Sources - - 503,157 - 846,596
Operating Transfers 341,370 5,000 5,000 120,000 5,000
Total Revenues 1,219,341 877,025 1,338,382 1,026,068 1,693,393
Revenues
107
BUILDING AND GROUNDS – (CONT.) FY2022
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 currently continues to ensure pandemic and
associated protective measures required for the health and safety of residents, visitors, elected officials and staff.
The Engineering and Facilities Department is requesting Assembly funding for renewal, replacement, and
renovation of the Borough Building for HVAC, emergency electrical generator replacement, hazardous material
removal and security upgrades.
SIGNIFICANT BUDGET CHANGES: No major increases are requested in the FY2022 budget.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 81,080$ 85,553$ 106,550$ 85,882$ 77,255$
Employee Benefits 49,345 50,548 88,700 63,571 36,928
Professional Services 78,465 34,581 - 2,438 50,000
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 219,850 239,028 271,045 234,828 311,060
Capital Outlay 4,308 69 300,000 3,695 50,000
Operating Transfers 115,000 150,000 100,000 100,000 500,000
Total Expenditures 548,048$ 559,778$ 866,295$ 490,414$ 1,025,243$
Expenditures
108
BUILDING AND GROUNDS – (CONT.) FY2022
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 review of maintenance tax request to ensure requests are required.
ANALYSIS: The Borough is providing minimal funding for maintenance requests. The facility lease is nearing
expiration and the intent is to vacate this aging property. Minimal contingent maintenance funds have been
provided for in this budget however maintenance tasks will be scrutinized to maintain the buildings in their current
condition and minimize improvement projects.
SIGNIFICANT BUDGET CHANGES: Per the 2018 lease negotiation the Borough is required to provide up to $25,000
in funding for maintenance needs.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 1,032$ 203$ 3,000$ 24$ -$
Employee Benefits 587 76 - 27 -
Professional Services - - 15,000 - 15,000
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 27,597 4,267 28,800 4,722 28,850
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 29,216$ 4,547$ 46,800$ 4,773$ 43,850$
Expenditures
109
BUILDING AND GROUNDS – (CONT.) FY2022
CLOSED SCHOOLS
PROGRAM DESCRIPTION: This program provides funding for the maintenance, operation, and utility costs of any
Karluk and Larsen Bay closed school buildings to maintain the integrity of the building for future use. Engineering
and Facilities administrates and oversees the Building and Grounds Fund - School Buildings.
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 FY2022 Karluk and Larsen Bay Schools are utilized for school and community use activities to ensure
constant surveillance of these remote facilities. The pandemic has reduced repairs and maintenance required at
the facilities due to travel restrictions put in place by the local authorities. The Larsen Bay facility requires minimal
repair on the sprinkler system and glycol system for the HVAC.
SIGNIFICANT BUDGET CHANGES: Current budget has been based on FY2020 and FY2021 expenditures and
minimal maintenance projects. All requested and required tasks will be reviewed and prioritized based on health
and safety concerns and facility preservation.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 101,558 161,733 317,200 158,500 384,000
Capital Outlay - - - - -
Operating Transfers 125,000 50,000 25,000 - 25,000
Total Expenditures 226,558$ 211,733$ 342,200$ 158,500$ 409,000$
Expenditures
110
BUILDING AND GROUNDS – (CONT.) FY2022
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 $10,000 in accordance with the current In-kind
Agreement. The Engineering and Facilities Department administrates and oversees the Building and Grounds Fund
- School Building Major Repair.
GOALS AND OBJECTIVES:
Continue maintenance as per the In-Kind Agreement.
• Provide financial back-up for unforeseen major maintenance repairs.
ANALYSIS: In FY2022 budget request is on hold for funding. Current planning and alternate funding has been
redirected to capital projects to continue school maintenance and facility upgrades. The School Buildings Major
Repairs Fund for professional service and support goods and services requests vary from year to year. The Borough
and KIBSD staff continue to interact and prioritize required funding requests.
SIGNIFICANT BUDGET CHANGES: Budget reductions and alternative funding of capital projects continue to be
evaluated for funding based on current budgetary difficulties.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ 3,000$ -$ -$
Employee Benefits - - - - -
Professional Services 7,650 510 20,000 12,080 125,000
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 32,068 9,113 25,000 121 55,200
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 39,718$ 9,623$ 48,000$ 12,201$ 180,200$
Expenditures
111
BUILDING AND GROUNDS – (CONT.) FY2022
VARIOUS BOROUGH BUILDING
PROGRAM DESCRIPTION: This program funds the operation and maintenance of various smaller Borough-owned
buildings, such as the Egan Way Cottages, Borough Annex Building, Borough Maintenance Facility. 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 of each of these facilities to provide for proper funding for
projects identified in these inspections.
• Revise the renewal and replacement schedule to ensure funding requests are based on priorities based on
health, safety and facility stability.
ANALYSIS: In FY2022 the fund will continue routine maintenance of all facilities included in the Various Borough
Buildings Fund. The exception may be if the boiler and electrical replacement and required upgrades are funded
as capital projects.
SIGNIFICANT BUDGET CHANGES: The funding request has been maintained at a level request due to the current
economic situation. All of the facilities covered within this fund require significant repairs, maintenance and
system upgrades. All proposed expenditures will be analyzed for their priority to maintain facility integrity based
and health and safety and facility preservation.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 130$ 1,130$ 1,000$ 4,460$ -$
Employee Benefits 84 461 - 1,861 -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 7,694 4,177 35,000 9,234 35,100
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 7,908$ 5,768$ 36,000$ 15,555$ 35,100$
Expenditures
112
BUILDING AND GROUNDS – (CONT.) FY2022
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.
SIGNIFICANT BUDGET CHANGES: FY2022 Budget reductions will drive capital projects specific to Enterprise Funds
and allocated bond funds as funds are available.
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY202
Estimated
FY2022
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
113
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114
LEPC – LOCAL EMERGENCY PLANNING COMMITTEE FY2022
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: Very little was done with the LEPC in FY2021 due to staffing changes and the inability to achieve a
quorum at meetings. Additionally, the state cut all LEPC funding to municipalities for FY2020 and FY2021. The
LEPC will be reviewing its members, reviewing its essential duties, and restructuring as needed to accommodate
decreased funding. In FY2022 staff will continue to provide consistent review of submitted spill response plans for
the Kodiak Island Borough.
SIGNIFICANT BUDGET CHANGES: Due to no grant funding from the State of Alaska for LEPC, the proposed FY2022
budget has been reduced.
115
LEPC – LOCAL EMERGENCY PLANNING COMMITTEE (CONT.) FY2022
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Sales Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue - - - - -
State Grants 16,144 - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings - - - - -
Miscellaneous - - - - -
Other Funding Sources - - - - 3,000
Operating Transfers - 13,000 10,072 10,072 -
Total Revenues 16,144$ 13,000$ 10,072$ 10,072$ 3,000$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 4,662$ -$ -$ 2,409$ -$
Employee Benefits 3,689 - - 256 -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 7,794 - 10,072 248 3,000
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 16,144$ -$ 10,072$ 2,914$ 3,000$
Revenues
Expenditures
116
WOMEN’S BAY ROAD SERVICE DISTRICT FY2022
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: FY2021 saw a continuation of annual pavement crack sealing, ditching and clearing in selected areas as
needed. There were several storm responses, and the flooding at the mouth of Sargent Creek Road where it
intersects Rezanof Drive occurred twice during the year. The opportunity to purchase Recycled Asphalt Product
from the Rezanof Drive resurfacing project by the State of Alaska was approved and we used the RAP to overlay on
Bells Flats Road, the road that the loaded trucks use to exit the Flats from the Gravel Pits.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2022.
117
WOMEN’S BAY ROAD SERVICE DISTRICT (CONT.) FY2022
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Property Taxes 210,504$ 210,609$ 210,000$ 213,330$ 212,000$
Penalties & Interest Tax 1 0 - 0 -
State Shared Revenue - - - - -
Licences & Permits 27,600 27,600 27,600 27,600 27,600
Interest Earnings 7,806 5,549 - 845 -
Other Financing Sources - - - - -
Operating Transfers In - - - - -
Total Revenues 245,911$ 243,758$ 237,600$ 241,776$ 239,600$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ 20$ 500$ -$ 850$
Fringe Benefits - 12 250 - -
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Service District Maintenance
Snow Removal/Sanding 40,938 69,985 65,000 54,998 70,000
Maintenance & Repairs 115,979 139,600 95,000 195,072 100,000
Grading / Ditching 46,345 33,851 45,000 59,639 50,000
Support Goods & Services 595 715 31,850 375 18,750
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers 20,000 - - - -
Total Expenditures 223,857$ 244,183$ 237,600$ 310,083$ 239,600$
Revenues
Expenditures
118
SERVICE DISTRICT NO. 1 FY2022
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
$5,000,000. The board will work on a plan to deal with the replacement of this asphalt.
GOALS AND OBJECTIVES:
Provide safe, well drained, and maintained surfaces for the residents in the Service District.
• Provide timely removal of snow and sanding with D-1 on gravel roads.
• Provide timely removal of snow and sanding with chip and sometimes salt on paved roads.
• Provide new D-1 surfacing on gravel roads as needed to improve surface drainage.
• Provide calcium chloride on gravel roads for dust control in the summer.
• Paint yellow center lines and white fog lines on the side of paved roads for safety.
• Continue improving drainage along roads that have no ditches and maintain drainage on roads built to
Borough Standards.
• Continue brush and tree removal on roads.
• Identify and replace deteriorated or failed culverts as needed.
• Maintain a project list.
ANALYSIS: In FY2021 the Service Area contracted with the State of Alaska Department of Transportation to chip
seal some of their paved roads. This appears to have worked very well. The Service Area established ditches where
there were none, cleaned ditches, and removed alder and spruce trees from the right-of-way. They also placed a
lot of D-1 for new surfacing on Service Area gravel roads. Service Area No. 1 is proposing the same mill rate of 1.5
mills as in past years to the Assembly for FY2022.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2022.
119
SERVICE DISTRICT NO. 1 (CONT.) FY2022
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Property Taxes 422,703$ 428,892$ 428,500$ 434,119$ 433,000$
Penalties & Interest Tax 0 0 - 0 -
State Shared Revenue - - - 13 -
Licences & Permits - - - - -
Interest Earnings 39,136 29,778 - 3,664 -
Other Financing Sources 400 229 - 20,468 -
Operating Transfers In - - - - -
Total Revenues 462,240$ 458,900$ 428,500$ 458,263$ 433,000$
Expenditures
FY2018
Actual
FY2019
Actual
FY2020
Budget
FY2020
Estimated
FY2021
Budget
Personnel Services 5,702$ 5,443$ 8,800$ 4,998$ 8,800$
Fringe Benefits 1,105 1,676 2,350 760 2,350
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Service District Maintenance
Snow Removal/Sanding 62,090 152,112 200,000 106,454 200,000
Maintenance & Repairs 194,460 277,906 143,750 143,465 148,250
Grading / Ditching 49,282 40,434 60,000 34,594 60,000
Support Goods & Services 11,418 8,980 13,600 3,016 13,600
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 324,056$ 486,550$ 428,500$ 293,287$ 433,000$
Revenues
Expenditures
120
SERVICE DISTRICT NO. 2 FY2022
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 FY2022.
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
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Property Taxes -$ -$ -$ -$ -$
Penalties & Interest Tax - - - - -
State Shared Revenue - - - - -
Licences & Permits - - - - -
Interest Earnings 246 176 - 22 -
Other - - - - -
Operating Transfers In - - - - -
Total Revenues 246$ 176$ -$ 22$ -$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Fringe Benefits - - - - -
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Service District Maintenance
Snow Removal/Sanding - - - - -
Maintenance & Repairs - - - - -
Grading / Ditching - - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures -$ -$ -$ -$ -$
Expenditures
Revenues
121
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122
MONASHKA BAY ROAD SERVICE AREA FY2022
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. The Monashka Bay Service Area is also
safeguarding "Lot 2" of the Greenbelt from further encroachment from the adjacent KIB Landfill.
The service district encourages dialog between KIB Assembly, KIB staff, and all other Service Area Boards to
explore cost and timesaving strategies relative to MBRSA responsibilities. The Service District continues to review
and revise the current road service contract and return it to the Kodiak Island Borough for bids each year. This
ensures the best use of the service area's budget. The Service District will pursue additional funding when
necessary to address safety and road-structure concerns that do not meet KIB Code design requirements.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2022.
123
MONASHKA BAY ROAD SERVICE AREA (CONT.) FY2022
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Property Taxes 51,672$ 51,388$ 48,805$ 52,485$ 52,116$
Penalties & Interest Tax 0 - - - -
State Shared Revenue - - - - -
Licences & Permits - - - - -
Interest Earnings 8,946 6,513 - 862 -
Other - - - - -
Operating Transfers In - - - - -
Total Revenues 60,619$ 57,901$ 48,805$ 53,347$ 52,116$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ 600$ 49$ 600$
Fringe Benefits - - 205 28 -
Professional Services - - - - -
Contributions - - - - -
Legal Services - - - - -
Service District Maintenance
Snow Removal/Sanding 4,908 20,540 11,000 6,983 11,000
Maintenance & Repairs 21,893 23921..88 12,500 - 15,916
Grading / Ditching 3,305 1,846 23,000 5,911 23,000
Support Goods & Services 64 122 1,500 118 1,600
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 30,169$ 22,507$ 48,805$ 13,090$ 52,116$
Revenues
Expenditures
124
BAY VIEW ROAD SERVICE DISTRICT FY2022
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 Service District is working to build fund balance to finish the cul-de-sac. The ongoing problem is
the road was left unfinished over 30 years ago when first created. The road has a nearly twelve-foot drop with no
guard rail, this creates a major liability on this short one-mile road. The service area will continue to seek funding
in FY2022 on this matter. The Bayview service district is very fortunate to have very supportive residents. During
FY2018 windstorms blew down many trees, and residents cut and removed the fallen trees, eliminating the
expense of paying an outside company to remove the trees.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes in FY2022.
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Property Taxes 14,738$ 14,569$ 13,879$ 14,975$ 14,500$
Penalties & Interest Tax - - - - -
State Shared Revenue - - - - -
Licences & Permits - - - - -
Interest Earnings 1,704 1,461 100 192 -
Other Financing Sources - - - - -
Operating Transfers In - - - - -
Total Revenues 16,442$ 16,030$ 13,979$ 15,168$ 14,500$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ 500$ 49$ 500$
Fringe Benefits - - 174 41 175
Professional Services - 550 5,305 - 5,305
Contributions - - - -
Legal Services - - - -
Service District Maintenance
Snow Removal/Sanding 2,343 7,873 5,400 1,697 5,400
Maintenance & Repairs 3,012 - 1,500 6,918 1,900
Grading / Ditching 1,789 142 1,100 4,104 1,100
Support Goods & Services 23 88 - 88 120
Capital Outlay - - - - -
Allocated to other funds - - - - -
Operating Transfers - - - - -
Total Expenditures 7,167$ 8,654$ 13,979$ 12,897$ 14,500$
Revenues
Expenditures
125
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126
FIRE PROTECTION AREA NO. 1 (BAYSIDE FIRE DEPARTMENT) FY2022
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*: *No updated analysis was provided by the service area board for FY2022.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2022.
Goals Department Objectives Indicators
FY2019
Outcome
FY2020
Outcome
FY2021
Outcome FY2022 Goal
Respond within 5 minutes or less to an alarm on 90%
of all calls
Reports from Aurora and I Am
Responding programs
*uknown at
time of
publication
*uknown at
time of
publication
*uknown at
time of
publication
95%
Successfully respond to emergencies Number of incident reports
*uknown at
time of
publication
*uknown at
time of
publication
*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
*uknown at
time of
publication
*uknown at
time of
publication
*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
*uknown at
time of
publication
*uknown at
time of
publication
*uknown at
time of
publication
40
Provide public education on fire suppression and
medical emergencies.
Number of trainings offered to the
public
*uknown at
time of
publication
*uknown at
time of
publication
*uknown at
time of
publication
30
Continue upgrades and improvements to the fire
training site and campus
Upgrades and improvements
completed
*uknown at
time of
publication
*uknown at
time of
publication
*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
*uknown at
time of
publication
*uknown at
time of
publication
*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:
127
FIRE PROTECTION AREA NO. 1 (BAYSIDE FIRE DEPARTMENT, CONT.) FY2022
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Property Taxes 630,300$ 634,882$ 635,280$ 641,800$ 642,147$
Penalties & Interest Tax 0 0 - 0 -
State Grants 5,063 - - - -
Federal Grants 2,231 32,581 50,000 21,964 100,000
State Shared Revenue 6,618 7,943 2,800 6,527 5,000
Licenses & Permits - - - - -
Interest Earnings 17,842 14,251 - 1,003 500
Other 11,514 2,117 2,000 4,791 2,000
Use of Fund Balance - - 101,767 - 4,903
Operating Transfers In - - - - -
Total Revenues 673,569$ 691,774$ 791,847$ 676,086$ 754,550$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 162,488$ 157,893$ 195,533$ 120,844$ 178,200$
Fringe Benefits 82,532 87,603 98,500 64,473 92,100
Professional Services 9,215 4,720 - 6,537 9,000
Contributions - - - - -
Legal Services - - - 1,797 -
Service District Maintenance
Snow Removal/Sanding - - - - -
Maintenance & Repairs - - - - -
Grading / Ditching - - - - -
Support Goods & Services 245,593 182,659 237,704 129,311 265,250
Capital Outlay 11,941 43,788 210,000 7,780 210,000
Allocated to other funds - - - - -
Operating Transfers 125,000 355,000 52,214 52,214 -
Total Expenditures 636,769$ 831,664$ 793,951$ 382,956$ 754,550$
Expenditures
Revenues
128
WOMEN’S BAY FIRE DEPARTMENT FY2022
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 focused on returning to hands on basic firefighting
skills, engineering training for apparatus operations and skill department. The department continues to encourage
residents and to become members and continues to train new volunteers. Due to COVID concerns, the
department has altered training and operations to ensure compliance with state and local mandates. This has
been done primarily for the health and safety of our members and their families. The department conducted two
community events, the Halloween Parade and "Santa Drive Around", in conjunction with the Womens Bay
Community Council. The department will continue the development and implementation of an evacuation shelter
with the local service area. This will include researching funding opportunities to procure required equipment and
supplies to support shelter operations.
SIGNIFICANT BUDGET CHANGES: The department is requesting the transfer of $75,000 of fund balance for the
remodel of the apartment and the replacement of the two original facility garage doors as they are no longer
supported due to their age. The department has applied for the Volunteer Fire Assistance grant through the
Alaska Division of Forestry and has cooperatively applied for the Assistance for Firefighter Grants Federal grant
program with Bayside Fire for turnouts and helmets.
Goals Department Objectives Indicators
FY2019
Outcome
FY2020
Outcome
FY2021
Outcome FY2022 Goal
Respond within 10 minutes of an alarm for 90% of all
calls for assistance within the service area Incident Reports *Unknown at
publication
*Unknown at
publication
*Unknown at
publication 30 calls
Maintain local area mutual aid agreements On File - KIB *Unknown at
publication
*Unknown at
publication
*Unknown at
publication 3 on File
Maintain AK Division of Forestry Annual Operating
Agreement On File - KIB *Unknown at
publication
*Unknown at
publication
*Unknown at
publication In Process
Continue community outreach to stimulate
recruitment Personnel Records *Unknown at
publication
*Unknown at
publication
*Unknown at
publication In Planning
Train volunteers in fire suppression and prevention
methods and techniques. Training Records *Unknown at
publication
*Unknown at
publication
*Unknown at
publication
Published
Training
Schedule
Train volunteers in EMS to maintain certification and
ensure CEU's are available Training Records *Unknown at
publication
*Unknown at
publication
*Unknown at
publication 5 Personnel
Encourage and increase interagency training
opportunities Training Records *Unknown at
publication
*Unknown at
publication
*Unknown at
publication In Progress
Monitor NFPA standards for compliance updates Review Monthly NFPA Publications *Unknown at
publication
*Unknown at
publication
*Unknown at
publication Yes
Monitor and maintain fire and EMS response vehicles Weekly and monthly check sheets *Unknown at
publication
*Unknown at
publication
*Unknown at
publication 4 Apparatus
Monitor and maintain fire and EMS equipment and
supplies Weekly and monthly check sheets *Unknown at
publication
*Unknown at
publication
*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 *Unknown at
publication
*Unknown at
publication
*Unknown at
publication Yes
Perform monthly facility inspections Inspection forms *Unknown at
publication
*Unknown at
publication
*Unknown at
publication
Develop
Program
Ensure periodic and annual maintenance of systems Records on file *Unknown at
publication
*Unknown at
publication
*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:
129
WOMEN’S BAY FIRE DEPARTMENT (CONT.) FY2022
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Property Taxes 109,331$ 109,376$ 108,500$ 110,706$ 108,500$
Penalties & Interest Tax 1 - - 0 -
State Shared Revenue - - - - -
Federal Grants - 1,399 - 5,567 -
Charges for Services 16,701 8,734 16,700 18,657 16,700
Licenses & Permits - - - - -
Interest Earnings 26,659 19,812 2,000 2,601 2,000
Other 12,200 14,450 12,000 14,655 12,000
Use of Fund Balance - - 175,000 - 75,000
Operating Transfers In - - - - -
Total Revenues 164,892$ 153,771$ 314,200$ 152,186$ 214,200$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 984$ 514$ 2,000$ 789$ 2,000$
Fringe Benefits 547 420 1,025 1,977 875
Professional Services 10,818 761 5,000 5,396 10,000
Contributions - - - - -
Legal Services - - 1,000 - 1,000
Support Goods & Services 53,983 73,769 130,175 65,900 125,325
Capital Outlay - 27,854 175,000 - 75,000
Allocated to other funds - - - -
Operating Transfers 25,000 - - -
Total Expenditures 91,333$ 103,318$ 314,200$ 74,062$ 214,200$
Revenues
Expenditures
130
KIB AIRPORT FIRE DISTRICT FY2022
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.
• Complete installation of new fire hydrant.
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 FY2022.
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
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2022
Estimated
FY2022
Budget
Property Tax 18,112$ 18,544$ 18,429$ 18,705$ 18,670$
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 1,552 1,349 - 209 280
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
Total Revenues 19,664$ 19,893$ 18,429$ 18,914$ 18,950$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2022
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services 16,701 8,734 14,200 18,657 18,700
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 20 91 4,229 97 250
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 16,720$ 8,825$ 18,429$ 18,754$ 18,950$
Revenues
Expenditures
131
WOODLAND ACRES STREET LIGHT SERVICE AREA FY2022
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 FY2022.
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
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Property Tax 5,576$ 5,579$ 5,540$ 5,629$ 5,540$
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 1,406 724 - 80 -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
Total Revenues 6,982$ 6,303$ 5,540$ 5,709$ 5,540$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 4,544 4,871 5,540 5,578 5,540
Capital Outlay - 14,629 - - -
Operating Transfers - - - - -
Total Expenditures 4,544$ 19,501$ 5,540$ 5,578$ 5,540$
Expenditures
Revenues
132
TRINITY ISLANDS STREET LIGHT SERVICE AREA FY2022
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 FY2022.
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
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Property Tax 1,942$ 1,873$ 1,897$ 1,876$ 1,875$
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 1,224 879 - 113 -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
Total Revenues 3,166$ 2,752$ 1,897$ 1,989$ 1,875$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 1,730 1,744 1,897 1,582 1,875
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 1,730$ 1,744$ 1,897$ 1,582$ 1,875$
Revenues
Expenditures
133
MISSION LAKE TIDE GATE FY2022
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. The original tide-gate was established after the 1964 tsunami and
remains in place with outfall onto Mission Beach. This location was vulnerable to filling with sand, ie. 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. Bob Tucker's over 10 year experience has seen only one severe blockage
that required heavy equipment to alleviate. The fund balance has risen to over $60,000. A lower assessment of
.25 mils was implemented in FY2019.
SIGNIFICANT BUDGET CHANGES: No significant budget changes for FY2022.
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Property Tax 1,571$ 1,571$ 1,572$ 1,496$ 1,572$
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 2,468 1,732 557 224 557
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
Total Revenues 4,040$ 3,303$ 2,129$ 1,720$ 2,129$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 198$ 276$ 200$ 358$ 200$
Employee Benefits 146 198 145 241 145
Professional Services 1,480 - - - -
Legal Services 2,535 - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services 3 76 1,784 78 1,784
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures 4,362$ 550$ 2,129$ 677$ 2,129$
Revenues
Expenditures
134
FACILITIES FUND FY2022
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. This was
changed in FY2021 to be up to 100% of the 85% of the annual investment income of the fund for debt service.
Since inception, the Facilities fund has earned $23,107,788 in net investment income and has transferred
$17,669,334 to capital projects, debt service, and building and grounds (for property insurance).
GOALS AND OBJECTIVES:
1. Preserve the principal of the fund.
2. Uphold the restrictions established by the fund and Ordinance No. FY1996-13 & FY2020-13.
3. Achieve a fair rate of return on allowable investments.
ANALYSIS: Current investment policies mandate following GFOA’s investment recommendations which focus on
the preservation of principal and the use of risk adverse investments. This short-term investment strategy is used
in order to promote quick access to liquid assets which may be needed for day-to-day operational use. This policy
may not be appropriate for the long-term nature of these funds.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes for FY2022.
135
FACILITIES FUND (CONT.) FY2022
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Property Tax -$ -$ -$ -$ -$
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 1,625,078 1,130,902 750,000 143,573 340,000
Miscellaneous - - - - -
Other Funding Sources - - 82,316 - 204,389
Operating Transfers 110,017 - - - -
Total Revenues 1,735,095$ 1,130,902$ 832,316$ 143,573$ 544,389$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services - - - - -
Capital Outlay - - - - -
Operating Transfers - - - - -
Education Support Fund - - - - -
Buildings & Grounds 5,000 5,000 5,000 5,000 5,000
Debt Service 338,982 830,105 827,316 827,316 -
Renewal & Replacement 444,000 86 - - 539,389
Total Expenditures 787,982$ 835,191$ 832,316$ 832,316$ 544,389$
Revenues
Expenditures
136
TOURISM DEVELOPMENT FY2022
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: FY2022 revenue expectations are low due to the ongoing impact of COVID-19
concerns in the tourism industry as a whole.
137
TOURISM DEVELOPMENT (CONT.) FY2022
Revenues
FY2018
Actual
FY2019
Actual
FY2020
Budget
FY2020
Estimated
FY2021
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - 400 - - -
Non Ad Valorem Tax - - - - -
Transient Accomodations Tax 113,485 78,571 105,000 62,829 20,000
Licenses & Permits - - - - -
State Shared Revenue 37,625 - - - -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 976 6,583 600 3,019 -
Miscellaneous - - - - -
Other Funding Sources - - 26,400 - 55,000
Operating Transfers - - - - -
Total Revenues 152,086$ 85,553$ 132,000$ 65,847$ 75,000$
Expenditures
FY2018
Actual
FY2019
Actual
FY2020
Budget
FY2020
Estimated
FY2021
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - -
Legal Services - - - - -
Contributions 96,501 88,890 87,000 87,000 75,000
Service District Maint.- - - - -
Support Goods & Services 69 239 - 220 -
Capital Outlay - - - - -
Operating Transfers 45,000 45,000 45,000 45,000 -
Total Expenditures 141,569$ 134,129$ 132,000$ 132,220$ 75,000$
Revenues
Expenditures
138
COMMERCIAL PASSENGER VESSEL FY2022
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: Due to the COVID-19 pandemic causing the disruption in cruise ships and other
tourism related travel, no revenue is expected from the State in FY2022.
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Property Tax -$ -$ -$ -$ -$
Penalties/Interest on Tax - - - - -
Non Ad Valorem Tax - - - - -
Transient Accomodations Tax - - - - -
Licenses & Permits - - - - -
State Shared Revenue 42,753 54,220 - 54,220 -
State Grants - - - - -
Rents & Royalties - - - - -
Charges for Services - - - - -
Land Sale Activity - - - - -
Interest Earnings 535 1,643 - 351 -
Miscellaneous - - - - -
Other Funding Sources - - - - -
Operating Transfers - - - - -
Total Revenues 43,287$ 55,863$ -$ 54,571$ -$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services -$ -$ -$ -$ -$
Employee Benefits - - - - -
Professional Services - - - -
Legal Services - - - - -
Contributions - - - - -
Service District Maint.- - - - -
Support Goods & Services - 110 - 76 -
Capital Outlay - - - - -
Operating Transfers - - - - -
Total Expenditures -$ 110$ -$ 76$ -$
Revenues
Expenditures
139
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.
Reserve Policy
The Borough updated its reserve policies in FY2020, adding new provisions for fund balance in the debt service
fund.
“Debt Service Fund. The borough will maintain a cash flow reserve to provide for unexpected revenue shortfalls.
The cash flow reserve within the debt service fund is equal to $275,000.”
140
DEBT SERVICE FY2022
PROGRAM DESCRIPTION: This fund was established to finance and account for the payment of interest and
principal on general obligation debts. This fund does not include enterprise fund revenue bonds which are
reported in their respected fund.
GOALS AND OBJECTIVES:
Promote fiscal policies that ensure stability, growth, and responsible government.
• Meet all debt requirements when due, thus avoiding any payments for penalties of interest
• Remain in compliance for all debt covenant requirements
ANALYSIS: Due to the State of Alaska’s reduction to debt reimbursement since FY2017, transfers were made from
the General and Facilities Funds to cover the shortfall. This trend is expected to continue. The motor vehicle
registration tax (MVRT) revenues will continue to be collected in this fund rather than in the Education Support
Fund as was done in prior years.
SIGNIFICANT BUDGET CHANGES: The FY2022 State of Alaska budget only partially funded the School Construction
Debt program.
141
DEBT SERVICE (CONT.) FY202 2
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Real Property Tax 2,339,243$ 2,262,212$ 2,201,212$ 2,007,277$ 2,213,632$
Personal Property Tax 259,077 277,303 244,579 243,996 252,701
Penalties & Interest - - - - -
Non-Ad Valorem Taxes - 215,538 210,000 192,240 200,000
State Debt Reimbursement 5,226,069 2,552,052 - - 2,573,113
Interest Earnings 1,213 - - -
Proceeds from Bond Issues - - - -
Use of Fund Balance - - - 28,984
Transfers In 338,982 2,462,920 5,417,879 5,417,879 2,303,196
Total Revenues 8,164,583$ 7,770,025$ 8,073,670$ 7,861,393$ 7,571,626$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Consultants 3,150$ -$ 6,301$ 9,450$ 12,600$
Support Goods & Services 4,577 4,184 - 765 -
Principal 4,425,000 4,655,000 4,850,000 4,850,000 4,853,180
Interest 3,253,413 3,078,393 2,887,369 2,986,370 2,317,356
Refunded Bond Costs 10,000 - 330,000 87,603 30,000
Transfers Out 142,177 - - -
Total Expenditures 7,838,317$ 7,737,577$ 8,073,670$ 7,934,189$ 7,213,136$
Revenues
Expenditures
142
Below is a summary of all the Borough’s bonded debt obligations, the annual year expenditure totals and what
these bonds were issued for. Detailed debt service schedules for each bond issue can be found in the
Comprehensive Annual Financial Report.
Kodiak Island Borough
Summary of Annual Bonded Debt Service Requirements *
FY2021-2036
Amount Eligible Net Bond Payment
Total Bond For State Due After Estimated
Fiscal Year Principal Interest Payments Due Reimbursement Reimbursement
2021 4,850,000$ 2,887,372 7,737,372$ 5,287,338$ 2,450,034$
2022 5,240,000$ 2,772,207 8,012,207$ 5,473,421$ 2,538,786$
2023 5,490,000$ 2,526,673 8,016,673$ 5,469,254$ 2,547,419$
2024 5,750,000$ 2,260,707 8,010,707$ 5,471,782$ 2,538,925$
2025 6,035,000$ 1,971,297 8,006,297$ 5,467,966$ 2,538,331$
2026 4,855,000$ 1,724,971 6,579,971$ 4,548,841$ 2,031,130$
2027 4,170,000$ 1,506,536 5,676,536$ 3,922,899$ 1,753,637$
2028 4,370,000$ 1,299,242 5,669,242$ 3,917,219$ 1,752,023$
2029 3,950,000$ 1,096,681 5,046,681$ 3,546,414$ 1,500,267$
2030 4,090,000$ 901,428 4,991,428$ 3,503,625$ 1,487,803$
2031 4,290,000$ 699,728 4,989,728$ 3,295,497$ 1,694,231$
2032 3,590,000$ 501,671 4,091,671$ 2,864,170$ 1,227,501$
2033 3,770,000$ 322,896 4,092,896$ 2,865,028$ 1,227,868$
2034 2,240,000$ 154,806 2,394,806$ 1,676,365$ 718,441$
2035 580,000$ 43,322 623,322$ 436,326$ 186,996$
2036 610,000$ 14,713 624,713$ 437,299$ 187,414$
63,880,000$ 20,684,250$ 84,564,250$ 58,183,444$ 26,380,806$
* This schedule only shows debt service payments and amounts eligible for reimbursement by the State of Alaska
Fiscal Year
Bond Payoff Date Principal Interest Project Description
2011 2031 5,185,000$ 1,682,908$ High school renovation and renewal project.
2012A 2025 2,870,000$ 363,825$
2012B 2025 3,500,000$ 443,775$
2013 2033 16,110,000$ 5,854,920$ High school renovation and renewal project.
2014 2034 17,705,000$ 7,123,615$ High school renovation and renewal project.
2015A 2036 5,395,000$ 2,474,662$ High school renovation and renewal project.
2015B 2026 1,170,000$ 184,250$ Renewal and replacement for various school buildings.
2016A 2036 1,640,000$ 475,311$ High school renovation and renewal project.
2016B 2026 3,510,000$ 552,000$ Renewal and replacement for various school buildings.
2016C 2028 4,095,000$ 862,975$
AMBBA 2018 2029 500,000$ 69,509$ High school renovation and renewal project.
2020A 3031 345,000$ 94,125$ High school renovation and renewal project.
2020B 3031 1,855,000$ 502,375$ Renewal and replacement for various school buildings.
63,880,000$ 20,684,250$
Total Remaining Payments
Planning, design and construction for the Larsen Bay,
Kodiak Middle and Kodiak High schools.
Planning, design and construction for the new school
pool and Kodiak High School Voc/Ed classroom.
Acquisition and construction of school improvements
including a new school pool. (refunded 2008A)
143
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 5.81% in FY2021.
144
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.
145
CAPITAL PROJECTS FUND
Capital Projects Fund Description
A capital project is defined as a project that is not permanently ongoing in nature and is either to construct new
facilities or significant, long-term renovations to existing facilities. Capital Projects Funds have been set up to
account these projects, 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 $54,060,567 in ongoing capital projects. This represents $4,118 in ongoing capital
projects for every man, woman and child in the Borough. These projects are within eleven (13) different capital
project funds. They are:
• Fund 415 – Miscellaneous Borough Projects
• Fund 426/428 – Borough Capital Projects - KFRC
• Fund 430/432 – State Funded Capital Projects
• Fund 445 – Borough Capital Projects – Long Term Care Center
• Fund 450/455 – Borough Capital Projects
• Fund 469 – Renewal and Replacement Capital Projects
• Fund 470 – Bonded Renewal and Replacement Capital Projects
• Fund 490 – Solid Waste Capital Projects
• Fund 495/497 – Hospital Capital Projects
146
Borough Capital Project – Fund 415
This fund contains several miscellaneous projects that benefit the Borough as a whole and may not necessarily
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 $954,239 and the
largest project is Project #20008 KIBSD North Star Siding Replacement.
Borough Capital Project – Fund 426/428
These funds contains projects relating to the Kodiak Fisheries Research Center. The last completed project was
upgrades the direct digital controls (DDC) of the building. Other planned projects include repairing the seawater
storage tank and filter, replacing the fume hoods, and upgrading and replacing the fire alarm system. The total
amount of projects in these funds are $1,152,787.
State Capital Grants – Fund 430/432
The State of Alaska and the Federal Government has awarded the Kodiak Island Borough with an impressive array
of grants. At this time the Borough has $2,000,000 in State Capital Grants, as well as $420,565 from the U.S. Fish
and Wildlife Service. The projects in these funds include a new dock for Anton Larsen Bay, as well as
improvements to the Saltery Cove Trail System.
Borough Capital Projects – Fund 445
This fund was created for projects related to the Borough-owned Long Term Care Facility. Currently, there is one
project in there, which will see the replacement of the fuel line from the tank to the facility with a total budget of
$85,000. Funding from this is through the enterprise fund associated with the Long Term Care Center and projects
are identified, prioritized, and agreed upon by both Borough and Providence staff.
Borough Capital Projects – Fund 450/455
These funds contains $2,988,144 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. Another grant is from the US Department of Commerce as part of the NOAA Tsunami Hazard Mitigation
Program in the amount of $91,785, used for the project to upgrade the tsunami sirens. The largest project in this
fund is number 16003, to rebuild the Chiniak emergency shelter is currently budgeted at $670,958. There are also
several projects to improve the Bayside Fire Station for Fire Protection Area # 1, totaling $560,000.
Renewal and Replacement Capital Projects – Fund 469
This fund is for the renewal and replacement of worn out and obsolete capital assets, often funded by property
taxes. Currently there are $3,681,142 in capital projects in this fund; the largest of these projects is the Borough
Building rehabilitation which is budgeted at $1,931,702. There are also transfers out of this fund budgeted for a
total of $2,116,996.
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. The largest of these projects was the underground storage tank replacement at Kodiak Middle School
and paving replacement at Peterson Elementary. There was also a large transfer of funds totaling $867,467 from
completed projects to project number #20008, North Star Elementary Siding; this project is split between funds
415 and 470.
Solid Waste Capital Projects – Fund 490
The Borough has $33,278,000 in capital projects relating to the landfill and leachate treatment plant. 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. The majority of the fund is made up of the Lateral Expansion project,
which is budgeted at 32,000,000.
147
Hospital Capital Projects – Fund 495/497
The Borough has $3,991,000 in capital projects relating to the hospital facility between the two funds. The funding
from these projects comes from the hospital enterprise fund. The largest of these projects is the project to
reinforce the retaining wall beside the hospital at a total budget of $2,835,000. Projects are identified, prioritized
and agreed upon by both Borough staff and Providence staff.
148
Borough Capital Projects:
Project Budget as
07/01/2020
Life-to-Date
as of 06/30/21 CompletedFY 2021
Amendments
Budget
Remaining as of
06/30/2021
Revenues:
Fund 415 - Miscellaneous Borough Projects 954,239$ 443,613$ 25,000$ 535,626$
Fund 426 - KFRC Capital Projects 485,000 1,032,787 503,086 (35,000)
Fund 428 - KFRC Capital Projects - 120,000 120,000 -
Fund 430 - State Grant Projects 2,100,000 1,878,320 - 221,680
Fund 432 - State Grant Projects 541,205 - - 541,205
Fund 445 - Long Term Care Center Capital Projects - 85,000 85,000 -
Fund 450 - Borough Capital Projects 2,019,200 2,183,503 39,253 (125,050)
Fund 455 - Borough Capital Projects 630,742 804,641 437,144 269,704
Fund 469 - Borough Renewal and Replacement Projects 3,163,633 3,141,516 (4,000) 18,117
Fund 470 - Bonded Renewal and Replacement Projects 10,280,000 10,280,000 - -
Fund 490 - Solid Waste Capital Projects 32,845,548 29,708,902 115,749 3,252,395
Fund 495 - Hospital Capital Projects 315,000 3,085,000 2,940,000 170,000
Fund 497 - Hospital Capital Projects 726,000 726,000 - -
Total Revenues 54,060,567$ 53,489,281$ 4,261,232$ 4,848,677$
Projects:
Fund 415 - Miscellaneous Borough Projects 1,821,706$ 467,735$ 25,000$ 1,378,971$
Fund 426 - KFRC Capital Projects 485,000 587,329 Y 224,000 121,671
Fund 428 - KFRC Capital Projects - 15,406 120,000 104,594
Fund 430 - State Grant Projects 2,100,000 1,848,574 - 251,426
Fund 432 - State Grant Projects 541,205 25,540 - 515,665
Fund 445 - Long Term Care Center Capital Projects - 41,394 85,000 43,606
Fund 450 - Borough Capital Projects 1,669,200 2,156,393 Y 389,256 (97,937)
Fund 455 - Borough Capital Projects 91,785 578,831 705,742 489,055
Fund 469 - Borough Renewal and Replacement Projects 3,681,142 3,292,581 1,595,487 1,984,048
Fund 470 - Bonded Renewal and Replacement Projects 2,236,404 3,103,871 867,467 -
Fund 490 - Solid Waste Capital Projects 33,278,000 29,670,302 115,749 3,723,447
Fund 495 - Hospital Capital Projects 325,000 1,141,135 2,940,000 2,123,865
Fund 497 - Hospital Capital Projects 726,000 33,518 - 692,482
Total Expenditures 46,955,442$ 42,962,608$ 7,067,701$ 11,330,894$
CURRENT FUND ACTIVITY
149
FY2022 FY2023 FY2024 FY2025 FY2026
535,626$ -$ -$ -$ -$
- - - - -
- - - - -
221,680 - - - -
270,603 270,603 - - -
- - - - -
12,961 - - - -
134,852 134,852 - - -
- - - - -
- - - - -
3,356,155 - - - -
170,000 - - - -
- - - - -
4,701,877$ 405,455$ -$ -$ -$
1,107,254$ 150,000$ 150,000$ -$ -$
113,716 - - - -
104,594 - - - -
251,426 - - - -
257,833 257,833 - - -
43,606 - - - -
25,000 - - - -
324,371 164,685 - - -
57,749 - - 1,908,182 -
- - - - -
3,680,362 - - - -
2,153,152 - - - -
692,482 - - - -
8,811,545$ 572,518$ 150,000$ 1,908,182$ -$
ESTIMATED FUTURE FUND ACTIVITY
150
Fund 415 - Miscellaneous Borough Projects:
Project Budget as
07/01/2020
Life-to-Date
as of 06/30/21 CompletedFY 2021
Amendments
Budget
Remaining as of
06/30/2021
Revenues:
Transfer in from General Fund 365,200$ 265,200$ -$ 100,000$
Transfer in from KIBSD 589,039 153,413 - 435,626
Transfer In from Buildings & Grounds - 25,000 25,000 -
Total Revenues 954,239$ 443,613$ 25,000$ 535,626$
Expenditures:
Project #19008 CAMA/Collection Software Upgrade 300,000$ -$ -$ 300,000$
Project #19013 Junk Car Removal 25,200 19,913 - 5,287
Project #19015 Aerial Imagery 40,000 - - 40,000
Project #20007 KIBSD Auxiliary Gym Design 60,000 61,128 - (1,128)
Project #20008 KIBSD North Star Siding Replacement 1,369,506 342,144 - 1,027,362
Project #20020 KIBSD Auditorium Upgrades 27,000 1,004 - 25,996
Project #21005 Emergency Borough Building Boiler Replacement - 27,156 - (27,156)
Project #21008 Peterson Elementary Roof Replacement - 16,391 25,000 8,609
Total Expenditures 1,821,706$ 467,735$ 25,000$ 1,378,971$
CURRENT FUND ACTIVITY
151
FY2022 FY2023 FY2024 FY2025 FY2026
100,000$ -$ -$ -$ -$
435,626 - - - -
- - - - -
535,626$ -$ -$ -$ -$
-$ 150,000$ 150,000$ -$ -$
5,287 - - - -
40,000 - - - -
- - - - -
1,027,362 - - - -
25,996 - - - -
- - - - -
8,609 - - - -
1,107,254$ 150,000$ 150,000$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
152
Project #19008 CAMA/Collection Software Upgrade
Fiscal Year Project Began: Project has not begun yet.
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
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction - - - - - - - - -
Equipment 300,000 - - 300,000 - 150,000 150,000 - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - - - - - - - - -
Totals 300,000$ -$ -$ 300,000$ -$ 150,000$ 150,000$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #19013 Junk Car Removal
Fiscal Year Project Began: 2019
Project Description:
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services 25,200 19,913 - 5,287 5,287 - - - -
Contingency - - - - - - - - -
Overhead - - - - - - - - -
Totals 25,200$ 19,913$ -$ 5,287$ 5,287$ -$ -$ -$ -$
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
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
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
153
Project #20007 KIBSD Auxiliary Gym Design
Fiscal Year Project Began: 2020
Project Description: This scope of this project is to assist KIBSD in re-purposing the old Swimming Pool area into an auxilliary gym facility.
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 51,000 55,734 - (4,734) - - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 9,000 5,394 - 3,606 - - - - -
Totals 60,000$ 61,128$ -$ (1,128)$ -$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #20008 KIBSD North Star Siding Replacement
Fiscal Year Project Began: 2020
Project Description: This scope of this project is to remove and replace the siding of North Star Elementary.
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 96,193 55,572 - 40,621 40,621 - - - -
Construction 1,154,023 244,979 - 909,044 909,044 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 61,828 - - 61,828 61,828 - - - -
Overhead 57,462 41,593 - 15,869 15,869 - - - -
Totals 1,369,506$ 342,144$ -$ 1,027,362$ 1,027,362$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #20020 Auditorium Upgrades
Fiscal Year Project Began: 2020
Project Description: This scope of this project is to make improvements to the Gerald C. Wilson Auditorium.
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 24,500 857 - 23,644 23,644 - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 2,500 147 - 2,353 2,352 - - - -
Totals 27,000$ 1,004$ -$ 25,996$ 25,996$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
154
Project #21005 Emergency Borough Building Boiler Replacement
Fiscal Year Project Began: 2021
Project Description: This scope of this project is remove the failing boiler and replace it with a new functional one in the Borough Building.
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction - 24,865 - (24,865) - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - 2,291 - (2,291) - - - - -
Totals -$ 27,156$ -$ (27,156)$ -$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #20020 Peterson Elementary Roof Replacement
Fiscal Year Project Began: 2021
Project Description: This scope of this project is remove the old roof of the Peterson Elementary School Building and replace it with a new one.
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 16,173 20,000 3,828 3,828 - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - 218 5,000 4,782 4,781 - - - -
Totals -$ 16,391$ 25,000$ 8,609$ 8,609$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
155
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156
Fund 426-KFRC Capital Projects:
Project Budget as
07/01/2020
Life-to-Date
as of 06/30/21 CompletedFY 2021
Amendments
Budget
Remaining as of
06/30/2021
Revenues:
Transfer in from Fund 555 - KFRC 195,000$ 754,086$ 524,086$ (35,000)$
Reimbursements from Kodiak Electric Association (KEA)290,000 278,701 (21,000) -
Total Revenues 485,000$ 1,032,787$ 503,086$ (35,000)$
Expenditures:
Project #17009 KFRC Digital Data Controls Upgrade 327,993$ 314,086$ (13,907) (0)$
Project #19002 KFRC Electric Boiler Controls Upgrade 290,000 278,701 (21,000) (9,701)
Project #19003 KFRC Seawater Storage and Filter Vessel 30,000 - - 30,000
Project #19004 KFRC Fire Alarm Replacement & Upgrade 110,000 242,344 Y 150,000 17,656
Project #20004 KFRC Exterior 55,000 66,284 95,000 83,716
Total Expenditures 485,000$ 587,329$ 224,000$ 121,671$
CURRENT FUND ACTIVITY
157
FY2022 FY2023 FY2024 FY2025 FY2026
-$ -$ -$ -$ -$
- - - - -
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
- - - - -
30,000 - - - -
- - - - -
83,716 - - - -
113,716$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
158
Project #17009 KFRC Direct Digital Controls (DDC) Upgrade
Fiscal Year Project Began: 2018
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration 32,799$ 3,769$ (29,030)$ (0)$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction 245,995 306,095 60,100 0 - - - - -
Equipment 2,459 4,222 1,763 (0) - - - - -
Other Services - - - - - - - - -
Contingency 46,740 - (46,740) - - - - - -
Overhead - - - - - - - - -
Totals 327,993$ 314,086$ (13,907)$ (0)$ -$ -$ -$ -$ -$
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
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 24,500 13,306 (1,000) 10,194 - - - - -
Construction 250,000 244,890 - 5,110 - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - (20,000) (20,000) - - - - -
Overhead 15,500 20,505 (5,005) - - - - -
Totals 290,000$ 278,701$ (21,000)$ (9,701)$ -$ -$ -$ -$ -$
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.
159
Project #19003 KFRC Seawater Storage and Filter Vessel
Fiscal Year Project Began: Project has yet to begin.
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 25,000 - - 25,000 30,000 - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 5,000 - - 5,000 - - - - -
Totals 30,000$ -$ -$ 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
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 16,718 25,000 8,282 - - - - -
Construction 110,000 207,000 100,000 3,000 - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - 15,000 15,000 - - - - -
Overhead - 18,626 10,000 (8,626) - - - - -
Totals 110,000$ 242,344$ 150,000$ 17,656$ -$ -$ -$ -$ -$
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
Project #20004 KFRC Exterior Upgrades
Fiscal Year Project Began: 2020
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 55,000 57,855 75,000 72,145 72,145 - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - 8,429 20,000 11,571 11,571 - - - -
Totals 55,000$ 66,284$ 95,000$ 83,716$ 83,716$ -$ -$ -$ -$
Project Description: The scope of this project is to upgrade and repair the exterior of the KFRC building.
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
160
Fund 428 -KFRC Capital Projects:
Project Budget as
07/01/2020
Life-to-Date
as of 06/30/21 CompletedFY 2021
Amendments
Budget
Remaining as of
06/30/2021
Revenues:
Transfer in from Fund 555 - KFRC -$ 120,000$ 120,000$ -$
Total Revenues -$ 120,000$ 120,000$ -$
Expenditures:
Project #21001 KFRC Fume Hoods - 15,406 120,000 104,594
Total Expenditures -$ 15,406$ 120,000$ 104,594$
CURRENT FUND ACTIVITY
Project #21001 KFRC Fume Hoods
Fiscal Year Project Began: 2021
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 8,842 15,000 6,158 6,158 - - - -
Construction - - 100,000 100,000 98,436 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - 6,564 5,000 (1,564) - - - - -
Totals -$ 15,406$ 120,000$ 104,594$ 104,594$ -$ -$ -$ -$
Project Description: The scope of this project is to replace the fume hoods in the lab space of KFRC.
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
161
FY2022 FY2023 FY2024 FY2025 FY2026
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
104,594 - - - -
104,594$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
162
Fund 430-State Funded Capital Projects:
Project Budget as
07/01/2020
Life-to-Date
as of 06/30/21 CompletedFY 2021
Amendments
Budget
Remaining as of
06/30/2021
Revenues:
12010 Anton Larsen Bay Dock - Grant 2,100,000 1,878,320 - 221,680
Total Revenues 2,100,000$ 1,878,320$ -$ 221,680$
Projects:
Project #12010 Anton Larsen Bay Dock 2,100,000 1,848,574 - 251,426
Total Expenditures 2,100,000$ 1,848,574$ -$ 251,426$
CURRENT FUND ACTIVITY
Project #12010 Anton Larsen Bay Dock
Fiscal Year Project Began: 2012
Project Description:
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 294,597 - (294,597) - - - - -
Construction - 1,483,331 - (1,483,331) 251,426 - - - -
Equipment 2,100,000 - - 2,100,000 - - - - -
Other Services - 520 - (520) - - - - -
Contingency - - - - - - - - -
Overhead - 70,126 - (70,126) - - - - -
Totals 2,100,000$ 1,848,574$ -$ 251,426$ 251,426$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
The scope of this project is to provide upgrades and expansion of existing floating dock facilities at the head of Anton Larsen Bay. Road
damage and weight restrictions have delayed completion of the project.
163
FY2022 FY2023 FY2024 FY2025 FY2026
221,680 - - - -
221,680$ -$ -$ -$ -$
251,426 - - - -
251,426$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
164
Fund 432-State Funded Capital Projects:
Project Budget as
07/01/2020
Life-to-Date
as of 06/30/21 CompletedFY 2021
Amendments
Budget
Remaining as of
06/30/2021
Revenues:
21002 - Saltery Cove Trail System Access & Improvements - FWS Grant 420,565 - - 420,565
21002 - Saltery Cove Trail System Access & Improvements - Island Trails Network 120,640 - - 120,640
Total Revenues 541,205$ -$ -$ 541,205$
Projects:
Project #21002 Saltery Cove Trail Systeem Access and Improvements 541,205 25,540 - 515,665
Total Expenditures 541,205$ 25,540$ -$ 515,665$
CURRENT FUND ACTIVITY
Project #21002 Saltery Cove Trail Systeem Access and Improvements
Fiscal Year Project Began: 2021
Project Description:
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - 24,340 - (24,340) - - - - -
Design Services - - - - - - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services 541,205 - - 541,205 257,833 257,833 - - -
Contingency - - - - - - - - -
Overhead - 1,200 - (1,200) - - - - -
Totals 541,205$ 25,540$ -$ 515,665$ 257,833$ 257,833$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
The scope of this project is to improve access to the Saltery Cove Trail and improve the trail system itself.
165
FY2022 FY2023 FY2024 FY2025 FY2026
210,283 210,283 - - -
60,320 60,320 - - -
270,603$ 270,603$ -$ -$ -$
257,833 257,833 - - -
257,833$ 257,833$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
166
Fund 445 -Long Term Care Center Capital Projects
Project Budget as
07/01/2020
Life-to-Date
as of 06/30/21 CompletedFY 2021
Amendments
Budget
Remaining as of
06/30/2021
Revenues:
Transfer in from Fund 545 - 85,000 85,000 -
Total Revenues -$ 85,000$ 85,000$ -$
Projects:
Project #21007 Long Term Care Center Fuel Line Replacement - 41,394 85,000 43,606
Total Expenditures -$ 41,394$ 85,000$ 43,606$
CURRENT FUND ACTIVITY
Project #21007 Long Term Care Center Fuel Line Replacement
Fiscal Year Project Began: 2021
Project Description:
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 12,534 15,000 2,466 4,655 - - - -
Construction - 19,500 50,000 30,500 33,311 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - 5,000 5,000 - - - - -
Overhead - 9,360 15,000 5,640 5,640 - - - -
Totals -$ 41,394$ 85,000$ 43,606$ 43,606$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
The scope of this project is to replace the fuel line from the fuel tank to the Long Term Care Center.
167
FY2022 FY2023 FY2024 FY2025 FY2026
- - - - -
-$ -$ -$ -$ -$
43,606 - - - -
43,606$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
168
Fund 450 - Other Borough Capital Projects:
Project Budget as
07/01/2020
Life-to-Date
as of 06/30/21 CompletedFY 2021
Amendments
Budget
Remaining as of
06/30/2021
Revenues:
Project #14001 Lake Orbin Culvert Replacement 208,242$ 274,335$ -$ (66,093)$
Project #16003 Chiniak Emergency Shelter Rebuild 670,958 729,915 - (58,957)
Project #17008 EPA Brownfield Assessment Grant 600,000 600,000 Y - -
Project #19006 Fire Prot Area #1 - Exhaust Venting System 140,000 134,253 (5,747) 0
Project #19009 Fire Prot. Area #1 - Exterior Improvement 375,000 420,000 Y 45,000 -
Project #19011 Womens Bay Fire Kitchen Remodel 25,000 25,000 - -
Total Revenues 2,019,200$ 2,183,503$ 39,253$ (125,050)$
Expenditures:
Project #14001 Lake Orbin Culvert Replacement 208,242$ 274,335$ -$ (66,093)$
Project #16003 Chiniak Emergency Shelter Rebuild 670,958 729,915 - (58,957)
Project #17008 EPA Brownfield Assessment Grant 600,000 600,020 Y - (20)
Project #19006 Fire Prot Area #1 - Exhaust Venting System 140,000 134,256 (5,744) 0
Project #19009 Fire Prot. Area #1 - Exterior Improvement 25,000 417,866 Y 395,000 2,134
Project #19011 Womens Bay Fire Kitchen Remodel 25,000 - - 25,000
Total Expenditures 1,669,200$ 2,156,393$ 389,256$ (97,937)$
CURRENT FUND ACTIVITY
169
FY2022 FY2023 FY2024 FY2025 FY2026
-$ -$ -$ -$ -$
- - - - -
- - - - -
12,961 - - - -
- - - - -
- - - - -
12,961$ -$ -$ -$ -$
-$ -$ -$ -$ -$
- - - - -
- - - - -
- - - - -
- - - - -
25,000 - - - -
25,000$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
170
Project #14001 Lake Orbin Culvert Replacement
Fiscal Year Project Began: 2014
Project
Description:
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House 5,000 - - 5,000 - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 48,336 - (48,336) - - - - -
Construction 175,242 204,898 - (29,656) - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 23,000 - - 23,000 - - - - -
Overhead 5,000 21,101 - (16,101) - - - - -
Totals 208,242$ 274,335$ -$ (66,093)$ -$ -$ -$ -$ -$
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
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration 12,084$ 30,276$ -$ (18,192)$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 43,010 32,324 - 10,686 - - - - -
Construction 458,864 534,717 - (75,853) - - - - -
Equipment - 25,852 - (25,852) - - - - -
Other Services 157,000 106,746 - 50,254 - - - - -
Contingency - - - - - - - - -
Overhead - - - - - - - -
Totals 670,958$ 729,915$ -$ (58,957)$ -$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #17008 EPA Brownfield Assessment Grant
Fiscal Year Project Began: 2017
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation 571,190 595,402 - (24,212) - - - - -
Design Services - - - - - - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 28,810 4,618 - 24,192 - - - - -
Totals 600,000$ 600,020$ -$ (20)$ -$ -$ -$ -$ -$
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
171
Project #19006 Fire Prot Area #1 - Exhaust Venting System
Fiscal Year Project Began: 2017
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 4,850 7,350 2,500 - - - - - -
Construction 116,390 115,000 (1,390) - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 7,150 - (7,150) - - - - - -
Overhead 11,610 11,906 296 0 - - - - -
Totals 140,000$ 134,256$ (5,744)$ 0$ -$ -$ -$ -$ -$
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 #19009 Fire Prot. Area #1 - Exterior Improvement
Fiscal Year Project Began: 2019
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 22,000 20,247 2,000 3,753 - - - - -
Construction - 371,128 373,000 1,872 - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 3,000 26,491 20,000 (3,491) - - - - -
Totals 25,000$ 417,866$ 395,000$ 2,134$ -$ -$ -$ -$ -$
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
Project #19011 Womens Bay Fire Kitchen Remodel
Fiscal Year Project Began: Project has yet to begin.
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
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
172
Fund 455 - Other Borough Capital Projects
Project Budget as
07/01/2020
Life-to-Date
as of 06/30/21 CompletedFY 2021
Amendments
Budget
Remaining as of
06/30/2021
Revenues:
Project #20009 Salonie Creek Culvert Replacement 100,000 100,655 270,359 269,704
Project #20021 Tsunami Sirens Upgrades 530,742 628,985 91,785 (6,458)
Project #20024 Chiniak School Water - 75,000 75,000 -
Total Revenues 100,000$ 804,641$ 437,144$ 269,704$
Projects:
Project #20009 Salonie Creek Culvert Replacement - 40,989 100,000 329,370
Project #20021 Tsunami Sirens Upgrades 91,785 523,944 530,742 98,583
Project #20024 Chiniak School Water - 13,897 75,000 61,103
Total Expenditures 91,785$ 578,831$ 705,742$ 489,055$
CURRENT FUND ACTIVITY
173
FY2022 FY2023 FY2024 FY2025 FY2026
134,852 134,852 - - -
- - - - -
134,852$ 134,852$ -$ -$ -$
164,685 164,685 - - -
98,583 - - - -
61,103 - - - -
324,371$ 164,685$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
174
Project #20009 Salonie Creek Culvert Replacement
Fiscal Year Project Began: 2020
Project Description:
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 39,193 - (39,193) - - - - -
Construction 270,359 - 55,000 325,359 - - - - -
Equipment - - - - - - - - -
Other Services - - - - 164,685 164,685 - - -
Contingency - - 25,000 25,000 - - - - -
Overhead - 1,796 20,000 18,204 - - - - -
Totals 270,359$ 40,989$ 100,000$ 329,370$ 164,685$ 164,685$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
The scope of this project is to replace the culvert at Salonie Creek to improve drainage and prevent flooding.
Project #20021 Tsunami Sirens Upgrade
Fiscal Year Project Began: 2020
Project Description:
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction - 20,291 520,000 499,709 98,583 - - - -
Equipment 91,785 506,147 - (414,362) - - - - -
Other Services - 1,719 - (1,719) - - - - -
Contingency - - - - - - - - -
Overhead - (4,213) 10,742 14,955 - - - - -
Totals 91,785$ 523,944$ 530,742$ 98,583$ 98,583$ -$ -$ -$ -$
The scope of this project is to replace the old tsunami sirens and sytem with a new system and functional sirens.
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #20024 Chiniak School Water
Fiscal Year Project Began: 2021
Project Description:
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - 15,000 15,000 15,000 - - - -
Construction - 12,905 50,000 37,095 37,095 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - 992 10,000 9,008 9,008 - - - -
Totals -$ 13,897$ 75,000$ 61,103$ 61,103$ -$ -$ -$ -$
The scope of this project is to improve the potable water access to the Chiniak School.
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
175
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176
Fund 469-Borough Renewal & Replacement
Capital Projects:
Project Budget as
07/01/2020
Life-to-Date
as of 06/30/21 CompletedFY 2021
Amendments
Budget
Remaining as of
06/30/2021
Revenues:
11009 Island Wide UST Removal 567,931 567,931 - -
13006 Borough Building Rehab 1,931,702 1,931,702 - -
19001 Electric Boiler for Kodiak High School 564,000 466,883 Y (79,000) 18,117
20005 Borough Building Abatement/Mechanical Upgrades 100,000 175,000 75,000 -
Total Revenues 3,163,633$ 3,141,516$ (4,000)$ 18,117$
Expenditures:
11009 Island Wide UST Removal 567,931 549,851 - 18,080
13006 Borough Building Rehab 1,931,702 23,520 - 1,908,182
19001 Electric Boiler for Kodiak High School 564,000 466,883 Y (79,000) 18,117
20005 Borough Building Abatement/Mechanical Upgrades 75,000 135,331 100,000 39,669
Transfers Out 542,509 2,116,996 1,574,487 -
Total Expenditures 3,681,142$ 3,292,581$ 1,595,487$ 1,984,048$
CURRENT FUND ACTIVITY
177
FY2022 FY2023 FY2024 FY2025 FY2026
- - - - -
- - - - -
- - - - -
- - - - -
-$ -$ -$ -$ -$
18,080 - - - -
- - - 1,908,182 -
- - - - -
39,669 - - - -
- - - - -
57,749$ -$ -$ 1,908,182$ -$
ESTIMATED FUTURE FUND ACTIVITY
178
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
Project
Budget as
07/01/2020
Life-to-Date
as of
06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation 6,302 6,302 - 0 - - - - -
Design Services 83,035 152,183 - (69,148) - - - - -
Construction 401,477 312,099 - 89,378 18,080 - - - -
Equipment 41,345 41,345 - - - - - - -
Other Services - - - - - - - - -
Contingency 19,255 - - 19,255 - - - - -
Overhead 16,517 37,922 - (21,405) - - - - -
Totals 567,931$ 549,851$ -$ 18,080$ 18,080$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #13006 Borough Building Rehab
Fiscal Year Project Began: 2014
Project Description: The scope of this project is to rehabilitate and renovate the Borough building.
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of
06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
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 #19001 KHS Electric Boiler
Fiscal Year Project Began: 2019
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of
06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 38,000 21,341 - 16,659 - - - - -
Construction 475,000 397,890 (79,000) (1,890) - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 25,000 - - 25,000 - - - - -
Overhead 26,000 47,652 - (21,652) - - - - -
Totals 564,000$ 466,883$ (79,000)$ 18,117$ -$ -$ -$ -$ -$
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.
179
Project #20005 Borough Building Abatement/Mechanical Upgrades
Fiscal Year Project Began: 2020
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of
06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 75,000 121,258 80,000 33,742 33,742 - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - 14,073 20,000 5,927 5,927 - - - -
Totals 75,000$ 135,331$ 100,000$ 39,669$ 39,669$ -$ -$ -$ -$
Project Description: The scope of this project is to abate asbestos in the Borough Building and make some needed mechanical upgrades.
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Transfers Out
Fiscal Year Project Began: n/a
Project Description: This tracks the transfers out to other funds.
Expenditure to
Fund/Project
Project
Budget as
07/01/2020
Life-to-Date
as of
06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
450/Project #16003 130,000$ 130,000$ -$ -$ -$ -$ -$ -$ -$
300/Debt Service 412,509 1,986,996 1,574,487 - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
Totals 542,509$ 2,116,996$ 1,574,487$ -$ -$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
180
Fund 470-Bonded School Renewal &
Replacement Capital Projects:
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21 CompletedFY 2021
Amendments
Budget
Remaining as of
06/30/2021
Revenues:
Bond Proceeds (2015 GO Bond Series) 10,230,000$ 10,230,000$ Y -$ -$
Project #15010 Playground Replacements State Grant 50,000 50,000 - -
Total Revenues 10,280,000$ 10,280,000$ -$ -$
Expenditures:
Project #15003 Roofing Replacement East & KMS 822,527$ 822,527$ Y -$ -$
Project #15005 Flooring Replacement - Main and Peterson 586,882 586,882 Y - -
Project #15006 Peterson Elementary Boilers & Controls 826,995 826,995 Y - -
Transfer to Project #20008 (split in 415 and 470) - 867,467 867,467 -
Total Expenditures 2,236,404$ 3,103,871$ 867,467$ -$
CURRENT FUND ACTIVITY
181
FY2022 FY2023 FY2024 FY2025 FY2026
-$ -$ -$ -$ -$
- - - - -
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
- - - - -
- - - - -
- - - - -
-$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
182
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
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 72,599 72,599 - - - - - -
Construction 733,855 733,855 - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 16,073 16,073 - - - - - -
Totals 822,527$ 822,527$ -$ -$ -$ -$ -$ -$ -$
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
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 29,149 29,149 - - - - - - -
Construction 538,158 538,158 - - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 19,575 19,575 - - - - - - -
Totals 586,882$ 586,882$ -$ -$ -$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
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
Project Budget
as 07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 67,452 67,452 - - - - - -
Construction 738,739 738,739 - - - - - -
Equipment - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - -
Overhead 20,804 20,804 - - - - - - -
Totals 826,995$ 826,995$ -$ -$ -$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
183
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184
Fund 490-Landfill Capital Projects:
Project Budget as
07/01/2020
Life-to-Date
as of 06/30/21 CompletedFY 2021
Amendments
Budget
Remaining as of
06/30/2021
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 12,756,913 - 1,706,635
ACWF Loan 505061 3,000,000 3,000,000 - -
Transfers in from Fund 530 1,203,000 1,293,281 115,749 25,468
Total Revenues 32,845,548$ 29,708,902$ 115,749$ 3,252,395$
Expenditures:
Project #07013 Landfill Lateral Expansion 32,000,000$ 28,377,021$ -$ 3,622,979$
Project #17001 Landfill Scale Shack 100,000 55,749 (44,251) 0
Project #17002 Baler Building Siding & Roof 975,000 931,914 - 43,086
Project #18004 Baler Building Septic Removal/Replacement 90,000 63,522 - 26,478
Project #18005 Baler Building UST Removal/ Replacement 85,000 209,631 150,000 25,369
Project #19012 Leachate Aeration 28,000 32,464 10,000 5,536
Total Expenditures 33,278,000$ 29,670,302$ 115,749$ 3,723,447$
CURRENT FUND ACTIVITY
185
FY2022 FY2023 FY2024 FY2025 FY2026
-$ -$ -$ -$ -$
1,520,292 - - - -
- - - - -
1,706,065 - - - -
- - - - -
129,798 - - - -
3,356,155$ -$ -$ -$ -$
3,622,979$ -$ -$ -$ -$
- - - - -
- - - - -
26,478 - - - -
25,369 - - - -
5,536 - - - -
3,680,362$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
186
Project #07013 Landfill Lateral Expansion
Fiscal Year Project Began: 2007
Project Description: This scope of this project is to expand the landfill.
Expenditure
Category
Project Budget
as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
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
Project
Budget as
07/01/2020
Life-to-Date
as of
06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - - - - - - - - -
Construction 75,000 54,513 - 20,487 - - - - -
Equipment - - (44,251) (44,251) - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 25,000 1,236 - 23,764 - - - - -
Totals 100,000$ 55,749$ (44,251)$ 0$ -$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
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
Project
Budget as
07/01/2020
Life-to-Date
as of
06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 67,800 74,626 - (6,826) - - - - -
Construction 787,000 789,045 - (2,045) - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 75,000 - - 75,000 - - - - -
Overhead 45,200 68,244 - (23,044) - - - - -
Totals 975,000$ 931,914$ -$ 43,086$ -$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
187
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
Project Budget
as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 40,000 28,198 - 11,802 11,802 - - - -
Construction 35,000 28,691 - 6,309 6,309 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 15,000 6,634 - 8,366 8,367 - - - -
Totals 90,000$ 63,522$ -$ 26,478$ 26,478$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
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
Project Budget
as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - -
Land - - - - - - - - -
Site Investigation - 842 - (842) - - - - -
Design Services 5,000 31,146 40,000 13,854 - - - - -
Construction 80,000 155,014 90,000 14,986 25,369 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - 22,630 20,000 (2,630) - - - - -
Totals 85,000$ 209,631$ 150,000$ 25,369$ 25,369$ -$ -$ -$ -$
CURRENT FUND ACTIVITY ESTIMATED FUTURE FUND ACTIVITY
Project #19012 Leachate Aeration
Fiscal Year Project Began: 2020
Project Description:
Expenditure
Category
Project Budget
as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 28,000 32,464 5,000 536 5,536 - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead - - 5,000 5,000 - - - - -
Totals 28,000$ 32,464$ 10,000$ 5,536$ 5,536$ -$ -$ -$ -$
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.
188
Fund 495-Hospital Capital Projects:
Project Budget as
07/01/2020
Life-to-Date
as of 06/30/21 CompletedFY 2021
Amendments
Budget
Remaining as of
06/30/2021
Revenues:
Transfers in from Fund 540 315,000$ 3,085,000$ 2,940,000$ 170,000$
Total Revenues 315,000$ 3,085,000$ 2,940,000$ 170,000$
Expenditures:
Project #19014 PKIMC Fuel Leak 150,000 179,288 - (29,288)
Project #20001 PKIMC New Fuel Tank 30,000 218,791 Y 200,000 11,209
Project #20003 PKIMC Retaining Wall 95,000 704,935 2,740,000 2,130,065
Project #20006 PKIMC Structural Analysis 50,000 38,122 - 11,878
Total Expenditures 325,000$ 1,141,135$ 2,940,000$ 2,123,865$
CURRENT FUND ACTIVITY
189
FY2022 FY2023 FY2024 FY2025 FY2026
170,000$ -$ -$ -$ -$
170,000$ -$ -$ -$ -$
- - - - -
11,209 - - - -
2,130,065 - - - -
11,878 - - - -
2,153,152$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
190
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
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - 5 - (5) - - - - -
Site Investigation - - - - - - - - -
Design Services - 35,914 - (35,914) - - - - -
Construction 120,000 59,495 - 60,505 - - - - -
Equipment - 45,406 - (45,406) - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 30,000 38,467 - (8,467) - - - - -
Totals 150,000$ 179,288$ -$ (29,288)$ -$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #20001 PKIMC New Fuel Tank
Fiscal Year Project Began: 2020
Project Description: The scope of this project is to install a new fuel tank at the hospital.
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services - 29,250 35,000 5,751 - - - - -
Construction 30,000 101,980 75,000 3,021 - - - - -
Equipment - 62,305 62,000 (305) - - - - -
Other Services - - - - - - - - -
Contingency - - 13,000 13,000 11,209 - - - -
Overhead - 25,257 15,000 (10,257) - - - - -
Totals 30,000$ 218,791$ 200,000$ 11,209$ 11,209$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
191
Project #20003 PKIMC Retaining Wall
Fiscal Year Project Began: 2020
Project Description: The scope of this project is to repair and reinforce the retaining wall beside the hospital building parking lot.
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 85,000 169,481 135,000 50,519 50,519 - - - -
Construction - 490,175 2,500,000 2,009,825 2,009,825 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - 80,000 80,000 - - - - -
Overhead 10,000 45,279 25,000 (10,279) 69,721 - - - -
Totals 95,000$ 704,935$ 2,740,000$ 2,130,065$ 2,130,065$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
Project #20006 Structural Analysis
Fiscal Year Project Began: 2020
Project Description: The scope of this project is to perform an analysis on the hospital building and identify structural projects in need of attention.
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 43,000 38,106 - 4,894 4,894 - - - -
Construction - - - - - - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency - - - - - - - - -
Overhead 7,000 16 - 6,984 6,984 - - - -
Totals 50,000$ 38,122$ -$ 11,878$ 11,878$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
192
Fund 497 - Hosptial Capital Projects
Project Budget as
07/01/2020
Life-to-Date
as of 06/30/21 CompletedFY 2021
Amendments
Budget
Remaining as of
06/30/2021
Revenues:
Transfer in from Project #18002 PKIMC Roof 118,000 118,000 - -
Transfer in from Project #18003 PKIMC Fire Suppression 608,000 608,000 - -
Total Revenues 726,000$ 726,000$ -$ -$
Projects:
Project #21000 PKIMC Fire Alarm Replacement & Upgrade 726,000 33,518 - 692,482
Total Expenditures 726,000$ 33,518$ -$ 692,482$
CURRENT FUND ACTIVITY
Project #21000 PKIMC Fire Alarm Replacement & Upgrades
Fiscal Year Project Began: 2020
Project Description:
Expenditure
Category
Project
Budget as
07/01/2020
Life-to-Date
as of 06/30/21
FY 2021
Amendments
Budget
Remaining as of
06/30/2021 FY2022 FY2023 FY2024 FY2025 FY2026
Administration -$ -$ -$ -$ -$ -$ -$ -$ -$
CM In House - - - - - - - - -
Land - - - - - - - - -
Site Investigation - - - - - - - - -
Design Services 75,000 25,512 - 49,488 49,488 - - - -
Construction 546,475 - - 546,475 546,475 - - - -
Equipment - - - - - - - - -
Other Services - - - - - - - - -
Contingency 50,000 - - 50,000 50,000 - - - -
Overhead 54,525 8,006 - 46,519 46,519 - - - -
Totals 726,000$ 33,518$ -$ 692,482$ 692,482$ -$ -$ -$ -$
CURRENT PROJECT ACTIVITY ESTIMATED FUTURE PROJECT ACTIVITY
The scope of this project is to replace the fire alarm system and provide better fire suppression infrastructure.
193
FY2022 FY2023 FY2024 FY2025 FY2026
- - - - -
- - - - -
-$ -$ -$ -$ -$
692,482 - - - -
692,482$ -$ -$ -$ -$
ESTIMATED FUTURE FUND ACTIVITY
194
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195
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
• Research Court Apartments
• 911 Service
196
Municipal Solid
Waste Collection
and Disposal
Hospital
Facility
Long-Term Care
Center
Kodiak Fisheries
Research Center
KFRC
Apartments
911
Service Total
Estimated Beginning Net Assets 7,372,631$ 934,292$ 2,382,169$ 2,119,080$ 47,434$ -$ 12,855,606$
Revenues
Disposal Fees 4,205,000 - - - - - 4,205,000
Rents and Royalties - 1,384,272 1,043,628 709,338 73,800 - 3,211,038
PERS on Behalf Payment 64,400 - - 10,838 684 - 75,922
Metal Recycling 30,000 - - - - - 30,000
Customer Charges - - - - - 295,000 295,000
Interest Earnings 100,000 - - 38,090 - - 138,090
Proceeds of Long Term Debt 27,211 - 57,804 - - - 85,015
Use of Fund Balance 612,998 718,368 - 3,306,926 5,150 - 4,643,442
Transfers in - - - - - - -
Total Revenues and Transfers In 5,039,609 2,102,640 1,101,432 4,065,192 79,634 295,000 12,683,507
Total Available Funds 12,412,240 3,036,932 3,483,601 6,184,272 127,068 295,000 25,539,113
Expenses
Waste Disposal - - - - - -
Personnel Costs 1,395,709 40,319 - 270,192 15,334 1,500 1,723,054
Contracted Services 497,000 - 75,000 - - 293,200 865,200
KFRC Apartments - - - - 64,300 - 64,300
Depreciation 280,484 1,062,321 518,933 697,000 - - 2,558,738
Debt Service Interest 263,766 - 420,675 - - - 684,441
Support Goods & Services 1,157,650 1,000,000 86,824 32,000 - 300 2,276,774
Other 1,445,000 - - 3,066,000 - - 4,511,000
Total Use of Funds 5,039,609 2,102,640 1,101,432 4,065,192 79,634 295,000 12,683,507
Est. Net Assets 06/30/2022 7,372,631$ 934,292$ 2,382,169$ 2,119,080$ 47,434$ -$ 12,855,606$
ENTERPRISE FUNDS BUDGET SUMMARY
197
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198
MUNICIPAL SOLID WASTE COLLECTION AND DISPOSAL FY202 2
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.
• Improve the overall health of the landfill area.
• Plan and design systems that will allow the landfill to operate in compliance with the ADEC permit requirements.
ANALYSIS: The landfill will continue to operate within the regulatory requirements as set forth with the several
issues ADEC permits. Improvement regarding process and customer relations with be regularly reviewd with the
staff to identify areas that can be improved. Planning for shot rock development and discussions with the ADOT
are underway and will continue.
The Borough amended its reserve policies with additional provisions for this fund.
“Solid Waste Disposal and Collection Fund. The borough will maintain an operating reserve for adequate cash flow,
budget contingencies and loan payment reserves. The cash flow reserve within the solid waste disposal and
collection fund is an amount equal to six months of budgeted operating expenditures and the loan payment
reserve is the following year’s total loan payments.”
SIGNIFICANT BUDGET CHANGES: A request has been submitted for a capital expenditure to replace the aging
bulldozer.
199
MUNICIPAL SOLID WASTE COLLECTION AND DISPOSAL (CONT.) FY202 2
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Penalties/Interest on Tax 4,912$ 1,797$ 4,000$ 4,320$ 2,000$
Licenses & Permits - - - - -
Federal Revenue - 628 - 188 -
PERS on Behalf Payment 21,847 (17,840) 47,797 57,988 64,400
Disposal Fees 4,435,772 4,123,040 4,473,000 4,019,944 4,203,000
Interest Earnings 306,914 240,268 110,000 27,539 100,000
Miscellaneous 29,614 28,578 25,000 101,332 30,000
Transfers In - - - - -
Premium on Bonds 27,211 27,210 27,211 27,211 27,211
Use of Fund Balance - - 976,599 - 612,998
Total Revenues 4,826,270$ 4,403,680$ 5,663,607$ 4,238,522$ 5,039,609$
SOLID WASTE DISPOSAL
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 548,674$ 496,023$ 559,329$ 523,416$ 572,935$
Employee Benefits 279,572 125,093 431,923 383,661 422,062
Contracted Services 299,316 217,268 367,809 199,745 322,000
Legal Fees 7,134 3,160 5,000 21,977 10,000
Contributions 37,040 37,904 180,000 210,084 180,000
Support Goods & Services 534,920 575,624 1,256,000 534,312 776,150
Capital Outlay - 267,870 15,000 10,665 750,000
Debt Service Interest 111,713 101,608 115,500 93,125 83,125
Closure/Post Closure 295,000 149,000 750,000 805,773 -
Other 150,000 160,000 215,749 225,749 150,000
Depreciation 288,234 280,483 672,055 296,000 280,484
Sub-Total 2,551,603$ 2,414,033$ 4,568,365$ 3,304,507$ 3,546,756$
LEACHATE TREATMENT PLANT
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel Services 143,721$ 177,298$ 189,676$ 191,259$ 226,898$
Employee Benefits 106,784 134,291 140,375 144,307 173,814
Professional Services 82,881 78,256 160,000 85,735 165,000
Support Goods & Services 274,884 148,173 389,000 313,389 381,500
Capital Outlay 92,714 112,234 27,000 4,730 365,000
Debt Service Interest 212,326 200,697 220,000 192,177 180,641
Other 28,000 120 - - -
Depreciation - - - 1,435 -
Sub-Total 941,310$ 851,068$ 1,126,051$ 933,033$ 1,492,853$
Total Expenditures 3,492,913$ 3,265,101$ 5,694,416$ 4,237,539$ 5,039,609$
Revenues
Expenditures
200
MUNICIPAL SOLID WASTE COLLECTION AND DISPOSAL (CONT.) FY202 2
Solid Waste Disposal Positions
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Budget
Solid Waste Mgr / Environmental Specialist 0 0 1 1 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 6 6 7 7 8
Leachate Treatment Plant Positions
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Budget
Treatment Plant Operator Lead 1 1 1 1 1
Treatment Plant Operator 0 0 0 0 0
Treatment Plant Operator Trainee 1 1 1 1 1
Total Number of Employees 2 2 2 2 2
Personnel
201
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202
HOSPITAL FUND FY202 2
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. Open communication is being formalized regarding projects within the hospital complex
whether funded by Providence or the KIB. Interaction between the two entities has been continually improving
over the past several years leading to an attitude of partnership.
GOALS AND OBJECTIVES:
• Maintain a healthy fund balance.
• Cooperatively work with Providence to identify critical repair and maintenance items at the facilities.
• Identify the long-range goals for the facility as health care needs and delivery methods change.
ANALYSIS: The KIB continues to process the materials associated with the two recent fuel leaks on the hospital
grounds. Remediation will be the focus of engineering and facilities staff during the 2022 fiscal year. Fuel tanks
have been replaced or will be modified to reduce the risk associated with aging piping and code changes.
Continued discussions with Providence is the key to ensuring similar incidents do not occur in the future.
SIGNIFICANT BUDGET CHANGES: No significant budget changes have been requested. All capital projects are
presented for approval of the KIB Assembly per code requirements.
203
HOSPITAL FUND (CONT.) FY202 2
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Interest Earnings 101,495$ 50,053$ 30,000$ (20,854)$ -$
Providence Lease 1,384,272 1,384,272 1,384,272 1,384,272 1,384,272
Other - - - - -
Use of Fund Balance - - 2,800,000 - 718,368
Operating Transfers In - - - - -
Premium on Bonds - - - - -
Total Revenues 1,485,767$ 1,434,325$ 4,214,272$ 1,363,418$ 2,102,640$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Employee Salaries 43,387$ 72,461$ 40,319$ 28,162$ 40,319$
Employee Benefits 2,788 18,794 - (7,875) -
Support Goods & Services 91,314 170,610 325,838 (17,016) -
Contracted Services - 5,760 - (5,718) -
Depreciation 1,062,307 1,062,321 1,062,092 1,582,271 1,062,321
Debt Service Interest - - - -
Other - - - -
Operating Transfers 100,000 450,000 2,800,000 2,650,000 1,000,000
Contributions - - - - -
Total Expenditures 1,299,796$ 1,779,945$ 4,228,249$ 4,229,825$ 2,102,640$
Personnel
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Budget
Total Number of Employees - - - - -
Revenues
Expenditures
Personnel
There is no personnel for this fund.
204
LONG-TERM CENTER CARE FUND FY202 2
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 in Alaska. In the past year the two parties
have come closer to establishing a long term lease for the facility that defines rolls of the involved parties including
maintenance requirements of the tenant.
GOALS AND OBJECTIVES:
• Correct old fuel line issues.
• Continue to discuss the apparent repairs required to the facility by the PKIMC staff.
ANALYSIS: Regular discussions with the Providence management and staff have increased the awareness of the
parties regarding the responsibility associated with maintenance of the building. The current plan is to continue to
remediate the oil polluted soils created by a fuel piping failure. A capital project is underway to replace the original
fuel lines to ensure that this type of spill does not reoccur. The KIB staff will continue to discuss regular inspections
to be performed by the PKIMC staff.
SIGNIFICANT BUDGET CHANGES: There are no significant budget changes.
205
LONG-TERM CENTER CARE FUND, CONT. FY2022
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Interest Earnings 124,262$ 95,151$ 32,000$ 8,161$ -$
LTC Lease 1,043,628 1,043,628 1,043,628 1,043,628 1,043,628
Other - - - - -
Use of Fund Balance - - - - -
Operating Transfers In - - - - -
Premium on Bonds 57,804 57,804 57,804 57,805 57,804
Total Revenues 1,225,694$ 1,196,584$ 1,133,432$ 1,109,593$ 1,101,432$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Employee Salaries -$ -$ -$ 35,662$ -$
Employee Benefits - - - 22,431 -
Legal Fees - - - 520 -
Support Goods & Services 18,927 23,140 172,224 147,467 86,824
Contracted Services 3,150 - - 13,848 75,000
Depreciation 518,933 518,933 518,933 - 518,933
Debt Service Interest 476,802 461,421 442,275 442,275 420,675
Other - - - 101,327 -
Contributions - - - - -
Total Expenditures 1,017,812$ 1,003,494$ 1,133,432$ 763,530$ 1,101,432$
Personnel
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Actual
Total Number of Employees - - - - -
Personnel
Revenues
Expenditures
There is no personnel for this fund.
206
KODIAK FISHERIES RESEARCH CENTER FY202 2
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 tenant of the facility is
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.
• Work with tenants to create flexible space for future research grants.
• Provide an interpretive center to enhance the public’s knowledge, understanding, and appreciation of the
diverse ecosystem surrounding the Kodiak archipelago.
ANALYSIS: The engineering & facilities department along with the tenants will identify the critical operational
repairs and maintenance required to fulfill lease obligations and ensure the long term life of the facility and its
components. Recently, the tenants and the KIB have been holding more frequent meetings and discussions to
ensure that the tenants needs are met and that the appropriate tenant share of cost is being provided toward
project costs.
SIGNIFICANT BUDGET CHANGES: No significant budget changes have been requested. Any capital projects are
reviewed and approved by the KIB Assembly per the code requirements.
Kodiak Fisheries Research Center Positions
FY2017
Actual
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
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
207
KODIAK FISHERIES RESEARCH CENTER (CONT.) FY202 2
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Federal Revenues $ - $ 1,257 $ - $ 5,852 $ -
PERS on Behalf Payment 5,513 (4,535) 10,221 13,982 10,838
Interest Earnings 140,740 105,081 67,597 49,487 38,090
Rents & Royalties 819,899 787,043 700,750 598,490 709,338
Miscellaneous - Classified 268 252 - 12,975 -
Operating Transfers In 45,000 45,000 - - -
Use of Fund Balance - - 1,811,493 - 3,306,926
Total Revenues 1,011,420$ 934,098$ 2,590,061$ 680,786$ 4,065,192$
RESEARCH FACILITY
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel 172,492$ 182,278$ 178,393$ 153,894$ 159,080$
Employee Benefits 85,030 55,491 114,582 93,018 111,112
Support Goods & Services 14,227 13,178 78,500 25,914 32,000
Capital Outlay - - - - -
Depreciation 696,476 662,409 697,000 662,409 697,000
Debt Service - Interest - - - - -
Janitorial 54,023 53,844 75,500 59,815 76,500
Heating 68,401 62,592 85,000 9,678 35,000
Electrical 146,022 128,430 160,000 160,040 185,000
Plumbing 40,613 46,049 258,000 26,977 118,000
Air Conditioning 2,750 3,291 11,500 233 14,000
Elevators 2,363 900 2,700 16,484 20,000
Miscellaneous 176,034 122,793 444,500 79,084 92,500
Bldg Repair/Maint 30,917 3,685 25,000 241 25,000
Other 180,000 210,000 484,086 484,086 2,500,000
Sub-Total 1,669,347$ 1,544,941$ 2,614,761$ 1,771,875$ 4,065,192$
DORM FACILITY
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel 6,991$ -$ -$ -$ -$
Employee Benefits 4,739 - - - -
Support Goods & Services 1,060 - - - -
Janitorial 7,886 - - - -
Heating 8,370 - - - -
Electrical 6,108 - - - -
Plumbing 5,934 - - - -
Air Conditioning - - - - -
Elevators - - - - -
Miscellaneous 28,572 - - - -
Bldg Repair/Maint 12,635 - - - -
Sub-Total 82,296$ -$ -$ -$ -$
Total Expenditures 1,751,643$ 1,544,941$ 2,614,761$ 1,771,875$ 4,065,192$
Expenditures
Revenues
208
RESEARCH COURT APARTMENTS FY2022
PROGRAM DESCRIPTION: In FY2020 the KIB began operating the Kodiak Fisheries Research Facility - Dorm
Facility as a separate enterprise fund from the Kodiak Research Facility. For several years the dorm facility was
leased to the University of Alaska- Fairbanks, the university did not renew their lease in FY2019. Therefore, the
Kodiak Island Borough created this fund and is offering the apartments within the Dorm Facility to be used as
residential rentals to the public. The Dorm Facility has five furnished apartments available for variable term leases,
four of the apartments are one bedroom/one bath and one is two bedroom/one bath. This facility is managed,
operated and maintained by the Engineering and Facilities department of the Borough. The facility has been
successfully maintaining the occupancy of the available apartments.
GOALS AND OBJECTIVES:
To provide residential leases to visiting fisheries research staff, Borough construction and engineering
contractors.
• Work with tenants to create affordable term leases in the Kodiak community.
• Maintain full occupancy so that the facility pays for itself.
ANALYSIS: The Kodiak Fisheries Research Facility - Dorm Facility is a relatively new enterprise fund within the
Kodiak Island Borough. It is anticipated that the apartments will all be leased for FY2022.
SIGNIFICANT BUDGET CHANGES: This fund is fully budgeted for FY2022.
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
PERS on Behalf Payment -$ -$ -$ -$ 684$
Interest Earnings - 283 - 88 -
Rents & Royalties - 49,560 30,000 71,314 73,800
Miscellaneous - Classified - - - 200 -
Operating Transfers In - - - - -
Use of Fund Balance - - 27,483 - 5,150
Total Revenues -$ 49,843$ 57,483$ 71,602$ 79,634$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Personnel -$ 6,280$ 4,165$ 6,986$ 8,430$
Employee Benefits - 4,137 3,018 4,415 6,904
Support Goods & Services - 394 - 1,378 -
Janitorial - 4,037 5,000 8,072 5,000
Heating - 5,033 11,500 5,467 11,500
Electrical - 4,735 10,000 5,692 10,500
Plumbing - 11,089 12,000 7,112 15,500
Air Conditioning - - - - -
Depreceiation - 34,067 - 34,067 -
Elevators - - - - -
Miscellaneous - 4,805 11,800 4,918 21,800
Bldg Repair/Maint - 249 - -
Total Expenditures -$ 74,826$ 57,483$ 78,106$ 79,634$
Positions
FY2018
Actual
FY2019
Actual
FY2021
Actual
FY2021
Actual
FY2022
Actual
Total Number of Employees 0 0 0 0 0
Expenditures
Revenues
Personnel
There are no personnel for this fund.
209
911 SERVICE FY2021
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 $2 along with
adding a provision to tax cellular phone lines, which were not taxed previously.
SIGNIFICANT BUDGET CHANGES: No significant budget changes are projected at this time.
Revenues
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Interest Earnings -$ -$ -$ -$ -$
Customer Charges 300,078 295,447 300,000 289,922 295,000
Total Revenues 300,078$ 295,447$ 300,000$ 289,922$ 295,000$
Expenditures
FY2019
Actual
FY2020
Actual
FY2021
Budget
FY2021
Estimated
FY2022
Budget
Allocated Salaries 1,500$ 1,500$ 1,500$ 1,500$ 1,500$
Contracted Services 298,265 293,658 298,200 184,732 293,200
Support Goods & Services 296 307 300 328 300
Total Expenditures 300,060$ 295,465$ 300,000$ 186,559$ 295,000$
Personnel
FY2018
Actual
FY2019
Actual
FY2020
Actual
FY2021
Actual
FY2022
Actual
Total Number of Employees - - - - -
Revenues
Expenditures
Personnel
There is no personnel for this fund.
210
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ACRONYMS
211
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
212
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
213
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
214
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 PROJECT: A project that is not permanently ongoing in nature and is either to construct new facilities or
significant, long-term renovations to existing facilities.
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
215
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
216
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
217
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
218
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
219
Map of secondary location of KIB Assembly Meetings and Work Sessions
Bayside Fire Hall
APPENDIX
220
::Tide GateBoroughGeneralEducationSupportSchool DebtServiceRenewal & Replacement : :City of Womens BayService Area #1Monashka BayBayviewProtection Area #1Womens BayAirportWoodland AcresTrinity IslandMission LakeFundFundFundFund:KodiakFundFundFundFundFundFundFundFundFundFund100201300469:240242244246250252254260261262TotalTax Code Area (TCA):TCA 12.116.991.650.00:2.0012.75City of Kodiak::TCA 22.116.991.650.00:1.501.500.1013.85Road Service Area No. 1:Fire Protection Area No. 1:Woodland Acres Street Lighting::TCA 32.116.991.650.00:1.2512.00KIB Airport Fire Protection Area::TCA 42.116.991.650.00:1.471.5013.72Bayview Road Service Area:Fire Protection Area No. 1::TCA 52.116.991.650.00:10.75Entire Borough:(excluding special assessment areas)::TCA 62.116.991.650.00:1.991.5014.24Monashka Bay Road Service Area:Fire Protection Area No. 1: *Properties with no road service2.116.991.650.00:1.5012.25:TCA 72.116.991.650.00:1.501.5013.75Road Service Area No. 1:Fire Protection Area No. 1: *Properties with no road service2.116.991.650.00:1.5012.25:TCA 712.116.991.650.00:1.501.500.2514.00Road Service Area No. 1:Fire Protection Area No. 1:Mission Lake Tide Gate Area: *Properties with no road service2.116.991.650.00:1.500.2512.50:TCA 722.116.991.650.00:1.501.500.1513.90Road Service Area No. 1:Fire Protection Area No. 1:Trinity Islands Street Lighting::TCA 82.116.991.650.00:1.5012.25Fire Protection Area No. 1::TCA 92.116.991.650.00:2.501.2514.50Womens Bay Road Area:Womens Bay Fire Area: *Properties with no road service2.116.991.650.00:1.2512.00Kodiak Island Borough Mill Rates - Fiscal Year 2022, Tax Year 2021 AREAWIDENON-AREAWIDERoad ServiceFire ProtectionStreet Light
APPENDIX
221
Kodiak Island BoroughMaximum Local Tax Revenue ComputationFY2022 Budget (Jul 2021 - Jun 2022)Area-WideExempt Fund100201469300TY2020 Real & personal property taxes levied 13,362,286$ 2,251,273$ 3,994,140 9,368,146 -$ *2,251,273 Note 1 - TY19 Adjustments134,519$ Adjusted Prior Year Maximum Allowable Tax Revenue13,496,805$ TY21 (FY22)Debt Service Principal, Interest & Service Payments Due8,054,807$ Budgeted SOA Debt Service Reimbursements (2,730,063)$ Budgeted Motor Vehicle Ad-Valorem Revenue(200,000)$ Note 1 Adjustments59,728$ Adjusted Maximum Allowable Debt Service Tax Revenue5,184,472$ Plus:Adjustment for inflation (CY2020 Inflation Rate using the Anchorage Consumer Price index - Urban = No increase)0.00%-$ xPlus:Exclusions for:1Taxes on New Construction/Improvements (Note 2 Adjustments)100,734$ x2Debt Service Adjustmentsxx3Voter Approved Services-$ x4Judgements Paid in FY2021-$ x5Special Appropriations on an emergency basis-$ xTY21 Maximum Local Tax Revenue Allowed, After Exclusions13,597,539$ TY21 Maximum Debt Service Tax Revenue Allowed, After Exclusions5,184,472$ TY2021 Certified Taxable Assessed Value1,494,747,221 TotalsFY22 (TY21) Mill Rate Equivalent9.10 3.47 12.57 Note 1: For tax levy purposes, exemptions are estimated. Due to these estimations, deficient or excess taxes may be unintentionally levied. Any deficiencies or excesses levied in a tax year will be adjusted for in the following year. Area-WideAreawide Non-Exempt FundsAreawide Exempt FundNon-Exempt Funds3 Funds (Gen 100, Educ 201, R&R 469)1 Fund (Debt Service 300)
APPENDIX
222
Kodiak Island Borough
Maximum Local Tax Revenue Computation Note 1 and Note 2
FY2022 Budget (Jul 2021 - Jun 2022)
"Note 1" - Prior Year true up Adjustment Details
Exempt Non-Exempt
(Debt Srv 300) (Gen 100, Educ 201, R&R 469)
Prior Maximum Allowable Tax Revenue 'CAP'
FY20 (TY19) Property Tax Total 2,599,244$ 12,840,033$
Less Actual Revenues
FY20 (TY19) Property Tax Total 2,539,516$ 12,705,514$
Total Note 1 Adjustments 59,728$ 134,519$
"Note 2 "- New Construction and Improvements Adjustment
Taxable Assessment
Prior Year
Combined
Mill Rate *Total Adjustment
New Construction &
Improvements 10,949,316$ 9.20 100,734$
10,949,316$ 100,734$
* Mill Rate comprises:
General Fund 2.75
Education Support 6.45
Renewal & Replacement 0.00
9.20
* For tax levy purposes, exemptions are estimated. Due to these estimations, deficient or excess taxes may be unintentionally levied. Any
deficiencies or excesses levied in a tax year will be adjusted for in the following year.
Areawide