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FY2015 Popular Annual Financial Report(T- KODIAK. ALASKA , !# (T- KODIAK. ALASKA Kodiak Island Borough Popular Annual Financial Report Table of Contents... GFOAAward for 2014..................................................................... 3 Organizational Chart, Mayor and Assembly members ............4-5 Where and what is Kodiak Island Borough..............................6-7 Financial Information................................................................ 8-13 Department Messages: Assessing..........................................................................14 Clerk................................................................................... 15 Community Development............................................16-17 Finance/IT/GIS...............................................................17-19 Engineering/Facilities...................................................19-23 Community Health Care..........................................................24-25 Education................................................................................25-26 Emergency Preparedness............................................................ 27 Fire and Emergency Protection Services ................................... 28 Road Service Maintenance and Repair ....................................... 29 Boards and Commissions rosters.........................................30-33 Statistical Information.................................................................. 34 Website.......................................................................................... 35 The Popular Annual Financial Report (PAFR) is intended to present a condensed overview of the Borough's financial position. Included are messages and infor- mation from each of our departments representing our effort to keep citizens in- formed regarding your government's current activities. The information in this report is prepared in accordance with the Government Fi- nance Officers Association standards and is taken from the Comprehensive Annu- al Financial Report (CAFR). A copy of the complete CAFR is available at the Fi- nance Department. We hope you find the report to be informative and we welcome your comments and suggestions. �� ,,_ee�.�r)q- Charles E. Cassidy Jr. Borough Manager i Karleton G. Short Finance Director Kodiak Island Borough Popular Annual Financial Report Government Finance Officers Association Award for Outstanding Achievement in Popular Annual Financial Reporting Presented to Kodiak Island Borough Alaska For its Annual Financial Report for the Fiscal Year Ended June 30, 2014 Executive Director/CEO 2 Cover photo by Carl Royall 3 Kodiak Island Borough Popular Annual Financial Report Organizational Chart & Assembly Members... Kodiak Island Borough Fiscal Year 2015 oaax. B[r[[en M.Por re,en A,mm�y BomueM1 Momey B [upF Manepn �r' An ma.a Bx.ya.n —Flndlx— HROMterl GreM1SUPP Re[C[. &eMrve AVI9aM 6px Pr[�6uppM Mp101Aty F[e...r.Y C 'pm Feal'On 0—tw Cara[r Pa..mr ou.au EmlronmmM1l � Geneml li 6upa�vle[r I apeman Anoame Pae[er F.ro.mroPl.me' Mmunmm c[xao.w� AVImnl Plennx PoPnrcer �— ie[M1nl[Ien Attmntln0 ixll GI6 Mi0.xC Belv/lentlMl /ypelvr Attan4P yeGM Memf - AEsin�Nnn SUPm'I,o Cob Fnbtmnt x n�cn ORur PawMinOie[M1 Mei ^enen[e Sxnlxy 111 AvvmeM CbM IJ Pe)rtll rM1ll x mt vr[yrmenpc U. Poxi[r II Mel/tl P.,—t Bvler Openbrl ',IPx U., Opnbr I gennue BI Openbrl MtwnM1n - mrorEro `- nalmm W. Gpxx[r1 c.min Se'PftI, l SrtMryIII URC Me gNPe Spt/Ret. RFRC e 6"Pet/CR.Rec 9sastlry 111 6 Kodiak Island Borough Popular Annual Financial Report Organizational Chart & Assembly Members ... (conf°d) Mayor and Assembly (As of June 30, 2015) Mayor Mr. Jerrol Friend (Term ends 2016) Ms. Chris Lynch (Term ends 2015) Ms. Carol Austerman (Term ends 2016) Mr. Frank Peterson, Jr. (Term ends 2016) Mr. Aaron Griffin (Term ends 2015) Mr. Larry LeDoux (Term ends 2017) Mr. Dan Rohrer Ms. Rebecca Skinner (Term ends 2017) (Term ends 2017) 4 5 Kodiak Island Borough Popular Annual Financial Report Where and What is the Kodiak Island Borough.... Map of the Kodiak Island Borough MaEb� YMf 9uuWii fA55YVgNGmbr The Borough building location is indicated above by the red arrow; at the intersection of Mill Bay Road and Egan Way. Kodiak Island Borough 710 Mill Bay Road Business hours; Monday thru Friday, 8amto5pm. Kodiak Island Borough Popular Annual Financial Report Where and What is the Kodiak Island Borough ... (coned) The Kodiak Island Borough lies at the western border of the Gulf of Alaska, approximately 40 miles south of the Kenai Peninsula. Kodiak Island is the largest island in Alaska and the second largest in the United States. The Borough boundary includes all of the Kodiak archipelago and part of the Alaska Peninsula, across the Shelikof Strail from Kodiak Island. The Shelikof Strait is 20 miles wide in places. The Borough encom- passes 7,130 square miles, making it slightly smaller than the State of Massachusetts, and serves a population of 13,819. The Borough was incorporated on September 30, 1963 as a Second -Class Borough by Chapter 146 Sessions, Laws of Alaska 1961, as amended. A Manager -form of govern- ment governs the Borough. The Mayor is elected at large while the Borough Assembly appoints the Manager. The Assembly is composed of seven members, elected at large. The main economic sources of the Borough are commercial fishing, logging, tourism, government, aerospace, and community support services. The seafood processing in- dustry is by far the largest industry in the Kodiak Island Borough. Kodiak is home to the largest port in the state, with 530 commercial vessels and consistently ranked among the top ten ports in the United States in terms of amount and value of product delivered. Ac- cording to the National Ocean Economics Program, www.oceaneconomics.org, Kodiak ranked second as the largest port in landed weight (477,100,000 pounds) and third in seafood value ($143,100,000) in 2014. Since 2002 the landed weight of seafood has been increasing, while the landed value has decreased slightly since 2012. Tourism in Kodiak remains strong with bed tax revenues of $87,400 to $104,074 each year over the last five years. Kodiak is a popular cruise ship destination, although the number of cruise ships has declined in recent years. The Kodiak Launch Complex includes a launch control center, payload processing facili- ty, spacecraft assembly building, and launch pad. It is designed to handle small to medi- um-sized rockets used to launch low earth orbit satellites, as well as military, scientific, and research missions. Kodiak is home to the largest Coast Guard base in the U.S., employing 1,295 people and providing vital services to the marine industries that are an integral part of Kodiak, as well as making a significant economic contribution to the Kodiak community. The Borough provides a full range of services, including general government, fire pro- tection, first -response emergency medical services, road and other infrastructure con- struction and maintenance, community and economic development, health facilities, culture and recreation, and solid waste disposal. The Borough is also financially ac- countable for a legally separate school district, which is reported separately within the Borough's financial statements. Additional information on this legally separate entity can be found in the basic financial statements. fi''`r .,•�•�``, Swa MaEb� YMf 9uuWii fA55YVgNGmbr The Borough building location is indicated above by the red arrow; at the intersection of Mill Bay Road and Egan Way. Kodiak Island Borough 710 Mill Bay Road Business hours; Monday thru Friday, 8amto5pm. Kodiak Island Borough Popular Annual Financial Report Where and What is the Kodiak Island Borough ... (coned) The Kodiak Island Borough lies at the western border of the Gulf of Alaska, approximately 40 miles south of the Kenai Peninsula. Kodiak Island is the largest island in Alaska and the second largest in the United States. The Borough boundary includes all of the Kodiak archipelago and part of the Alaska Peninsula, across the Shelikof Strail from Kodiak Island. The Shelikof Strait is 20 miles wide in places. The Borough encom- passes 7,130 square miles, making it slightly smaller than the State of Massachusetts, and serves a population of 13,819. The Borough was incorporated on September 30, 1963 as a Second -Class Borough by Chapter 146 Sessions, Laws of Alaska 1961, as amended. A Manager -form of govern- ment governs the Borough. The Mayor is elected at large while the Borough Assembly appoints the Manager. The Assembly is composed of seven members, elected at large. The main economic sources of the Borough are commercial fishing, logging, tourism, government, aerospace, and community support services. The seafood processing in- dustry is by far the largest industry in the Kodiak Island Borough. Kodiak is home to the largest port in the state, with 530 commercial vessels and consistently ranked among the top ten ports in the United States in terms of amount and value of product delivered. Ac- cording to the National Ocean Economics Program, www.oceaneconomics.org, Kodiak ranked second as the largest port in landed weight (477,100,000 pounds) and third in seafood value ($143,100,000) in 2014. Since 2002 the landed weight of seafood has been increasing, while the landed value has decreased slightly since 2012. Tourism in Kodiak remains strong with bed tax revenues of $87,400 to $104,074 each year over the last five years. Kodiak is a popular cruise ship destination, although the number of cruise ships has declined in recent years. The Kodiak Launch Complex includes a launch control center, payload processing facili- ty, spacecraft assembly building, and launch pad. It is designed to handle small to medi- um-sized rockets used to launch low earth orbit satellites, as well as military, scientific, and research missions. Kodiak is home to the largest Coast Guard base in the U.S., employing 1,295 people and providing vital services to the marine industries that are an integral part of Kodiak, as well as making a significant economic contribution to the Kodiak community. The Borough provides a full range of services, including general government, fire pro- tection, first -response emergency medical services, road and other infrastructure con- struction and maintenance, community and economic development, health facilities, culture and recreation, and solid waste disposal. The Borough is also financially ac- countable for a legally separate school district, which is reported separately within the Borough's financial statements. Additional information on this legally separate entity can be found in the basic financial statements. Kodiak Island Borough Popular Annual Financial Report Financial Information... The Kodiak Island Borough has two types of funds, governmental funds and pro- prietary funds. The difference between governmental and proprietary funds is the type of accounting. Governmental funds use the modified accrual basis while proprietary funds use the accrual basis of accounting. In layman's terms, the big- gest difference is how the purchase of capital assets is handled. Governmental funds record the purchase as an expenditure while proprietary funds amortize the expenditure which records depreciation as the expense. Most businesses use the accrual method of accounting. Kodiak Island Borough financials also include a component unit which is the Kodiak Island School District which is not presented here. Other Items of interest Bonds: On June 30, 2015 the Borough had $66,495,000 in outstanding bonded debt. The Borough has sold $7,010,000 General Obligation Bonds in FY2016. In FY2015 the Borough levied property taxes of $1,158,728 to pay for debt ser- vice. This was based on a .99 mill rate. If you own a $300,000 house you paid $510 towards this debt. The State reimburses the Borough for 70% of the Bor- ough's bond payments. I Net Debt Service Investments: The Borough pools various funds for investment purposes in order to obtain the best possible return on all investments. The total interest earnings for all invest- ments were $655,052. Interest earnings were considerably lower than they were in FY2014, which were $1,294,317. The earnings made in FY2015 on our invest- ments equate to half a mill in savings to our taxpayers. The Borough sold Shuyak Island in to the State of Alaska in FY2003 for $42,000,000. $6,000,000 was used for construction of the Kodiak Fisheries Re- search Center and the remaining $36,000,000 was used to establish the Facilities Fund. The State made its final payment of $11,805,734 in FY2003. Since incep- tion this fund has earned $19,297,755 in interest. This fund has paid $3,011,530 for building insurance, $7,928,332 for debt service, and $4,930,179 for capital projects. Currently, it has a fund balance of $39,427,713. Kodiak Island Borough Popular Annual Financial Report Financial Information ... (cont'd) Governmental Funds Governmental funds include the General Fund, Special Revenue Funds, Debt Ser- vice Funds and Capital Project Funds. STATEMENT OF REVENUE, EXPENDITURE and CHANGES IN FUND BALANCE (DEFICITS) Revenue Propertytaxes and assessments Transient accommodations tax Severance tax Intergovernmental Services, licenses, permits & fees, other Investments Total revenues Expenditures General government Public safety Communityand economic development Emergency preparedness Health and social services Education, culture and recreation Parks and recreation Service district maintenance Primaryand secondary education Capital outlay Debt service and issuance Total expenditures Other financing sources (uses) Increase (decrease) in fund balance Fund balance, beginning of year Fund balance FY2015 FY2014 $ 14,091,503 $ 13,656,771 104,074 75,142 1,703,257 1,843,819 12,426,726 14,871,830 706,466 752,555 583,677 1,115,466 $ 29,615,703 $ 32,315,583 $ 6,333,724 $ 5,449,505 524,169 576,720 1,153,985 964,377 29,128 9,987 406,093 326,700 24,856 95,625 161,596 37,795 534,376 631,572 11,100,714 10,845,220 24,891,673 36,694,231 5,767,617 5,845,191 $ 50,927,931 $ 61,176,923 176,987 25,363,716 (21,135,241) (3,497,624) 72,318,860 75,816,484 $ 51,183,619 $ 72,318,860 8 9 Kodiak Island Borough Popular Annual Financial Report Financial Information ... (cont'd) Proprietary (Enterprise) Funds Proprietary funds include Solid Waste, Hospital, Kodiak Fisheries Research Center (KFRC), and 911. STATEMENT OF REVENUE, EXPENSE and CHANGES IN NET POSITION Revenue Municipal solid waste collection Hospital facilities Kodiak Fisheries Research Center Other non -major enterprise funds Total revenues Expenses Municipal solid waste collection Hospital facilities Kodiak Fisheries Research Center Other non -major enterprise funds Total expenses FY 2015 FY 2014 $ 2,623,189 $ 2,305,370 1,759,789 1,150,000 2,267,032 1,851,761 33,961 39,817 $ 6,683,971 $ 5,346,948 $ 1,847,631 $ 1,942,064 872,693 883,804 1,298,320 1,455,710 33,961 39,817 $ 4,052,605 $ 4,321,395 Other income (expense) Municipal solid waste collection $ (544,800) $ 5,646,014 Hospital facilites (742,711) (454,693) Kodiak Fisheries Research Center (157,653) (186,851) Other non -major enterprise funds Total other income (expense) Change in net position Net position, beginning of the year Net position, end of year (1,445,164) 5,014,470 1,552,312 6,120,023 47,572,002 42,378,464 $ 49,124,314 $ 48,498,487 Kodiak Island Borough Popular Annual Financial Report Financial Information ... (cont'd) General Funds The General Fund of the Borough is the nucleus around which all of the other funds radiate. When people think of the Borough, most people are thinking of General Fund activities. Most of the Borough's employees are in General Fund departments. General Fund departments are the ones that register you to vote, appraise your house, and collect your property tax. They work with the community to properly zone property provide GIS services, both to users within the Borough offices and to the public. GENERAL FUND - FUND BALANCE Assets 2015 2014 Current assets $ 3,484,048 $ 3,484,048 Other assets 937,342 937,342 Total assets $ 4,421,390 $ 4,421,390 Liabilities Current liabilities $ 422,848 $ 364,037 Other liabilities 157,398 553,405 Unavailable revenues 227,780 194,852 Total liabilities 808,026 917,442 Fund balance $ 3,195,908 $ 3,503,948 OEM 0 ti6P, ti°� ti°� tio111, tioti1 Fund Balance yoti ye yoNl` yQP 10 11 Kodiak Island Borough Popular Annual Financial Report Financial Information ... (cont'd) General Fund (cont'd) STATEMENT OF REVENUE, EXPENDITURE and CHANGES IN FUND BALANCES (DEFICITS) FY2015 FY2014 Revenue Propertytaxes and assessments $ 235,029 $ 207,975 Severance tax 1,703,257 1,843,819 Intergovernmental 5,163,300 4,605,916 Services, licenses, permits & fees, other 106,384 97,041 Investments (18,330) 23,804 Total revenues $ 7,189,640 $ 6,778,555 Expenditures General government $ 5,354,059 $ 4,495,294 Public safetyand emergency preparedness 138,543 82,928 Communityand economic development 1,078,985 880,251 Health and social services 406,093 326,700 Education, culture, parks and recreation 186,452 133,420 Primary and secondary education 195,000 195,000 Total expenditures $ 7,359,132 $ 6,138,093 Other financing (uses) $ (138,548) $ (483,500) Change in fund balance (308,040) 156,962 Fund balance, beginning of year 3,503,948 3,346,986 Fund balance, end ofyear $ 3,195,908 $ 3,503,948 12 Photo by Kirsten Galliher t Kodiak Island Borough Popular Annual Financial Report Financial Information ... (conrd) FY2015 General Fund Revenues ■ Property Tax ■ Severance Tax ■ I ntergove m mental ■ other FY2015 General Fund Expenditures ■ Total general government ■ Public safety - animal control ■ Community and economic development ■ Primary and secondary education 13 Kodiak Island Borough Popular Annual Financial Report Kodiak Island Borough Departments... Assessing The Assessor's office strives to provide fair and equitable assessments of all taxa- ble real and personal property within the Kodiak Island Borough. The assessment is an estimate of the fair market value of your property as of January 1 of the as- sessment year as determined by the assessing staff using accepted appraisal practices. The assessing department has approximately 7,900 real property parcels and 1,200 personal property parcels on record. In a typical year, each borough ap- praiser inspects about 850 real property parcels and 1,200 personal property par- cels. This equates to approximately 30% of all taxable properties inspected annu- ally. For the 2016 tax year assessing staff inspected remote properties in and around the northern portion of Kodiak Island along the Kupreanof and Raspberry Straits, Afognak Village, Litnik, Anton Larsen, Woody Island and the surrounding islands closest to the city of Kodiak. Also included in the 2016 reassessment in- spections were road system properties in Monashka Bay, Womens Bay, Middle Bay, Pasagshak and Chiniak, and about half of the commercial properties located on the road system. The State requires all taxable real and personal property to be re -inspected on a regular schedule and all taxable property values be re -assessed annually. The schedule set by Kodiak Island Borough Resolution FY2011-05 is every three years for properties on the road system, five years for remote properties and properties within the remote cities and villages. Personal property, however, is reviewed on an annual basis. The purpose of the assessment is to determine the value of the property for calcu- lating the Borough property tax. The rate of taxation is set by the Assembly annu- ally based on the estimated annual expenditures for that year. The task of the As- sessor's office is to strive to bring equity to all assessments to ensure that the borough property tax is distributed evenly across the tax base. The benchmark set by the state for property assessments is 100% of market value. The Assessing department attempts to get as close to that standard as possible, and also assures that the deviations from the standard are in a narrow range; so that all property owners are paying taxes on a fair and equitable basis. The overall goal of the assessing department is to provide a reliable value estimate for all taxable property and to en- sure that all assessments are fair and equi- table. New properties such as the new Trident Seafoods Plant were added to the Annual Tax Base in FY2015. Kodiak Island Borough Popular Annual Financial Report Kodiak Island Borough Departments ... lcont'dl Clerk's Office The Borough Clerk's Office is responsible for several aspects of municipal govern- ment. The Clerk is appointed by the As- sembly and serves at its pleasure. In fiscal year 2015, the Clerk's Office fulfilled its duties during a three election - year without a snag. Aside from the day to day tasks of providing support to the Assembly, the staff have been very busy assisting other boards and committees such as the Kodiak Fisheries Work Group, the Board of Equalization and others. The Clerk's Office went through an agenda management software implementation, which has proven to be very successful. There are also other ways to use the soft- ware, such as to distribute information and research requests to the Assembly. The Clerk's Office serves as the information center on functions of local government and every effort is made to ensure that an effective records and information man- agement system is in place. The Clerk's Office: • Updated five borough departments' records retention schedule. • Provided training to borough employees regarding records. • Resolved issues regarding retention of bond documents. Bond related docu- ments needed to be sorted out and retained for 23 years. • Destroyed 2,500 lbs. of records — these are a combination of borough and Prov- idence hospital records. • Solicited quotes for scanning of Community Development property files. The Clerk's Office staff have successfully completed independent studies on Inci- dent Command System courses 100, 200, 700, 800 and 300 classes. The Clerk's staff serves -as public information officers for emergency management. This depart- ment also actively participates in updating the KIB website and social media plat- forms due to the value of having a presence on social media, and this is in keeping with the Assembly's wishes to enhance its engagement to the citizens. Efforts will continue to make sure that we are delivering valuable and relevant information to the public. The staff is very active in the Alaska Association of Municipal Clerks. The Borough Clerk currently serves as the vice president of AAMC and has been serving numerous years on the Alaska Municipal League Assistance Committee. They also serve on various AAMC committees. 14 15 Kodiak Island Borough Popu/arAnnua/ Financial Report Kodiak Island Borough Departments ... (cont'd) Community Development The Community Development Department (CDD) plays a key role in economic growth throughout the Borough. CDD is responsible for comprehensive (long- range) planning, zoning compliance, and development services for the Borough. One of the most important responsibilities of the CDD is to provide guidance to the public regarding zoning and land subdivision regulations. CDD also provides sup- port and professional and technical expertise to the Planning and Zoning Commis- sion, the Borough Assembly, the Parks and Recreation, and the newly formed Borough Lands Committees. Additional responsibilities of the CDD include admin- istrative support to the Local Emergency Planning Committee (LEPC) and partici- pation in the Incident Command System (ICS) for responses to natural and man- made disasters. The CDD is responsible for land use code enforcement in the Borough and coordinates with the Engineering and Facilities Department to en- force solid waste disposal requirements. CDD also administers the junk removal program, animal control contract and building official services with the City of Kodi- ak. CDD engaged in several major projects this year, including: • Revisions to Title 17 to reduce the regulatory requirements for new or expand- ed mobile home parks. • Revisions to Title 17 to reduce the regulatory requirements for new or recrea- tional vehicle parks. • Revisions to the nonconforming chapter of Title 17 to permit mobile homes from Jackson's to be relocated in existing mobile home parks. • Code revisions to allow storage of mobile homes from Jackson's in additional zoning districts. • A fee waiver for relocating mobile homes from Jackson's. • Coordinating the update of all zoning and comprehensive plan maps with GIS in digital format. • Awarded a contract for improvements related to reducing water quality im- pacts to the Saltery Cove trail (grant funded.) • Digitizing the historical property files and permit information. • Periodic update of the Hazard Mitigation Plan. • Local Emergency Planning Committee (LEPC) coordination. • Implementation of the Uniform Citation process for minor violations of Bor- ough Code, primarily animal control and solid waste. The department's administrative initiatives planned for the upcoming year includes: • Providing professional support to P&Z on new code provisions for accessory dwelling units, planned unit developments (PUDs), and a new zoning district for small lot subdivisions. • Master planning for Tract R-2, Killarney Hills • Coordination with the City of Kodiak and DOWL on a new master plan for Near Island • Completion of the update of the Hazard Mitigation Plan • Monitoring the construction phase for improvements to the Saltery Cove trail (grant funded) Kodiak Island Borough Popular Annual Financial Report Kodiak Island Borough Departments ... (cont'd) • Continuing to digitize historical property files and permit information The CDD case load for the past Fiscal Year (FY15) included: • 8 Planning and Zoning Commission special work sessions and meetings for the KIB Code changes noted above • 8 Planning and Zoning Commission work sessions • 12 Planning and Zoning Commission Public Hearings • 7 Parks and Recreation Committee Meetings • 3 LEPC Meetings • 2 LEPC Outreach Events • 3 Presentations to the Rural/Regional Forum • 183 Zoning Compliance Permits and Reviews • 12 Conditional Use Permits • 5 Variances • 0 Comprehensive Plan Amendments • 1 Rezone For more information about the KIB Comprehensive Plan, the CDD work program, or our ongoing cases, please visit our website at http://www.kodiakak.us/ The CDD department can also be reached at (907) 486-9363. Finance The Finance Department is involved in various Borough activities. The department is staffed with 7 employees. The major functions of the Finance Department in- clude: • General accounting to include accurate financial reporting, disbursement of payables, preparing bi-weekly payrolls, collection of revenues, tracking all fixed assets of the Borough along with other duties. • Property taxes are the main sources of income for the Borough. The depart- ment sends out the property tax bills, collects payments, and collects unpaid taxes, through foreclosure if needed. • The Borough made 2,684 payments, both by check and ACH, for a total of $51,409,419. • Outside of property taxes the Borough receives revenue from various other sources. These include severance taxes, solid waste fees, and others. The Borough received 1,522 payments amounting to $65,655,185. • Risk Management — Is responsible for risk management through analyzing risks and determining what property and liability insurance is needed, the lim- its, and deductible amounts. This includes the School District, K.F.R.C, land- fill, service districts, and other property and liability insurance. • Investments — This department manages the Borough's investment portfolio — at June 30 the Borough had $69,985,387 invested in different investments. 16 17 Kodiak Island Borough PopularAnnua/ Financial Report Kodiak Island Borough Departments ... (cont'd) The department is responsible for preparing monthly financial reports and annual reports such as the CAFR and popular report. Works closely with the Manager's Department to prepare the annual budget. Manages all of the Borough's long term debt to include issuance, payments, reimbursement requests and refinancing of our bonded debt. At June 30 the Borough had $66,495,000 in outstanding bonds. • Manage the financial and reporting aspects of all Borough grants. In FY2015 the Borough received a Certificate of Achievement for our Compre- hensive Annual Financial Report, an award for Outstanding Performance in Pop- ular Annual Financial Reporting, and a Distinguished Budgetary Presentation Award for the budget. The Borough remains the only government in the State of Alaska that has won all three awards. Property Taxes Severence Tax Collections zsoo,000 Property taxes are the largest source of revenues for the Kodiak z000,000 i - Island Borough. Property taxes are 1,500,W0 --- calculated by multiplying the as- 1,000,000 sessed value of a parcel by the mill rate. A mill is 1/100 of 1 percent soo,000 (.001) of a dollar. The Borough As- - , g B $ $ o sembly decides the mill rate for the Borough and the City Council and Service Area Boards determine the mill rates for their respective areas. The mill rate of the Kodiak Island Borough is currently 10.75 mills. • Timber • Mining • Fi:h IT / GIS The MIS Department completed several projects in FY2015. Some of those pro- jects included: • New Landfill Software Implementation • Leachate Treatment Plant Network • AudioNideo Upgrades to Assembly Chambers • Audio/Video Upgrades to the Borough and KFRC Conference Rooms • Finance Software Upgrades Kodiak Island Borough Popular Annual Financial Report Kodiak Island Borough Departments ... (cont'd) Kodiak Island Borough GIS serves the Borough staff and the public by making available information about Borough lands and resources. This information is man- aged, produced and distributed in data and map form. Data and maps are distribut- ed in online, digital and hardcopy formats. Kodiak Island Borough GIS currently maintains four online interactive maps which includes the Kodiak Island Borough GIS Map, Address and Street Finder, Master Title Plats, and the GIS Imagery Website. More information about each map is available on the GIS and Map Cen- ter website (hftp://www.kodiakak.us/gis) In FY2015, GIS updated the online interactive GIS Map and added the Address and Street Finder. GIS also provided in-kind financial and logistical support to Alas- ka Department of Fish and Game for the 2015 Alaska Sustainable Salmon Fund Anadromous Waters Catalog Project sampling efforts on Borough lands. GIS pro- duced the following digital and hardcopy maps: • Three new generalized maps of the Kodiak Island Borough that display village locations, terrain and National Wildlife Refuge administrative boundaries • Two publically available map books that display streets and addresses • A seamless GIS dataset and a streamlined design for the Kodiak Island Bor- ough Official Zoning Map series, resulting in 14 hardcopy maps and a GIS dataset that can be published as an online map Ongoing work includes tax parcel boundary alignment and creating requested maps for various Borough Departments. Engineering and Facilities Engineering and Facilities has two types of projects: capital and non -capital. There are currently five capital projects that have been awarded or are in progress. These projects are the Baler Building Floor Replacement, Fire Protection Area No. 1 Gen- erator, Kodiak High School Addition and Renovation, Landfill Lateral Expansion, and School Playground Replacements. Baler Building Floor Replacement - $100.000 Funding: Solid Waste Enterprise Fund ($100,000) The concrete floor inside the Baler Building has deteriorated from years of heavy use. This project will install a high-strength concrete topping over the floor to pro- vide protection from the heavy and corrosive nature of the solid waste materials dumped on the floor. • Off -Site Disaster Recovery Backup Storage Fire Protection Area No. 1 Generator - $155.100 • Network Infrastructure Upgrades Funding: Fire Protection Area No. 1 ($115,100), State of Alaska Legislative Grant • Multi -Function Printer Standardization ($40,000) • Electronic Document Archiving The installation of a new emergency generator at Bayside Fire Station is moving ahead. The new generator and automatic transfer switch were ordered in June • Akhiok, Old Harbor, Ouzinkie and Afognak Imagery Acquisition 2015 and have been received. KIB staff is now working on a plan for installation. 18 19 Kodiak Island Borough Popular Annual Financial Report Kodiak Island Borough Departments ... (cont'd) Kodiak High School Addition and Renovation - $80.479.009 Funding: General Obligation Bonds ($72,941,009), State of Alaska Legislative Grants ($7,538,000). Bonds are eligible for 70% reimbursement by the State of Alaska. The Kodiak High School Addition and Renovation is nearing completion. Watterson Construction of Anchorage has completed eight of the nine phases. The school took possession of the new main entrance, administration and cafeteria wing in November 2015. The other classrooms re- maining to be completed are the Dance Stu- dio and Natural Resources, which are sched- uled for completion by the end of 2015. Exte- rior siding installation at existing buildings will continue through March 2016, and final land- scaping is scheduled for spring 2016. New Kodiak High School Main Entrance Landfill Lateral Expansion - $32.000.000 Funding: Alaska DEC Loans ($17,463,548), Revenue Bonds ($3,275,000), Alaska DEC Grant ($3,000,000), State of Alaska Legislative Grant ($7,729,000) ASRC SKW Eskimos is substantially com- plete with Phase 3 of the Landfill Lateral Expansion, construction of a new leachate treatment plant. Startup and testing of the plant is now underway. Completion for the entire project is scheduled for early 2016. Leachate Treatment Plant School Playground Replacements $668,099 Funding: General Obligation Bonds ($668,099). Bonds are eligible for 70% reimbursement by the State of Alaska. Work is beginning on a project to replace playground equipment at the schools in Akhiok, Chiniak, Karluk, Old Harbor, Ouz- inkie, and Port Lions. The schedule is to make equipment selections in early 2016, put out a bid package for installation of the new equipment in spring 2016 and complete the installations during the sum- mer. Kodiak Island Borough Popular Annual Financial Report Kodiak Island Borough Departments ... (cont'd) Bond Renewal and Replacement Projects Project Name Project Cost Kodiak Middle School Underground Storage Tank Replacement $ 150,000 East Elementary School Flooring Replacement 649,000 Peterson Elementary School Flooring Replacement 363,500 Port Lions School Underground Storage Tank Replacement 200,000 Main Elementary School Underground Storage Tank Replacement 150,000 Kodiak Middle School New Elevator Controls 54,000 Kodiak Middle School School New HVAC (Heating) Controls Peterson Elementary School New HVAC (Heating) Controls Kodiak Middle School Rear Parking Lot Paving East Elementary School Cafeteria Roof Replacement Ouankie School Old Wing Flooring Replacement Ouankie School New Wing Flooring Replacement Akhiok School Flooring Replacement Kodiak Middle School Fire Alarm Replacement East Elementary School Partial Interior Renovation Peterson Elementary School Parking Lot Paving Kodiak Middle School Bus Ramp Roof Replacement Peterson Elementary School Replacementof Boilers Main Elementary School Gym Floor Replacement Karluk School Flooring Replacement Chiniak School Playground Equipment Replacement Karluk School Playground Equipment Replacement Akhiok School Playground Equipment Replacement East Elementary School Replacement of Plumbing Fixtures Old Harbor School Playground Equipment Replacement Ouankie School Playground Equipment Replacement Port Lions School Playground Equipment Replacement Old Harbor School Underground Storage Tank Replacement Project Totals 1,576,200 694,900 675,800 1,248,500 160,300 41,000 95,500 405,000 687,200 972,000 118,800 324,600 450,000 86,700 101,200 101,200 101,200 256,500 121,500 121,500 121,500 202,400 10,230,000 20 21 Kodiak Island Borough Popular Annual Financial Report Kodiak Island Borough Departments ... (cont'd) Recently Completed Projects: Anton Larsen Bay Dock Replacement - $2,100.000 Funding: State of Alaska Legislative Grant ($2,000,000), Denali Commission Grant ($80,000), KIB Matching Funds ($20,000) A new dock and gangway at Anton Larsen Bay was installed in Septem- ber 2015. The new dock is 120 -feet long, twice as long as the old dock, and has -in -board piles providing more available dock space for boats to tie up. The project was completed ap- proximately $350,000 under budget. Four School Generators - $1.276.765 Funding: State of Alaska Legislative Grant ($1,276,765) Installation of generators at schools in Karluk, Old Harbor, Port Lions, and North Star Elementary was completed in Spring 2015. Kodiak High School and East Ele- mentary generator replacements were also funded with this grant and work was completed in 2012. There were sufficient remaining grant funds to replace the generator at Akhiok School, and this work was completed in September 2015. All work on this project was completed using grant funds and the project was completed under budget. Port Lions Generator Kodiak Island Borough Popular Annual Financial Report Kodiak Island Borough Departments ... (cont'd) Recently Completed Projects, Con'td: Lake Orbin Culvert Replacement Phase 2 - $231,015 Funding: Kodiak Soil and Water Conservation District ($224,710), KIB ($6,305) In July 2014 KIB collaborated with the Kodiak Soil and Water Conser- vation District (KSWCD) to replace a culvert leading from Lake Orbin to the Russian River, in order to aid fish passage. KSWCD received a grant from the United States Fish and Wildlife Service for the original project, and received additional funding from a variety of sources for the replacement of two addition- al culverts at Bells Flats Road and Lake Orbin Drive. KSWCD provid- ed funding to KIB, and KIB man- aged the bidding and construction for replacement of the two culverts. Work was completed in April 2015. Panamaroff Park Playground Upgrade - $100.000 Funding: State of Alaska Legislative Grant ($100,000) New playground equipment was installed at Panamaroff Park in late 2014. Spring of 2015 saw drainage improvements, additional gravel, defined and improved parking area, and a community work party to spread wood chips around the picnic areas. Spring of 2016 will see top soil and seeding, addition- al wood chips, and signage. j Womens Bav Emeraencv Shelter - $1,600,000 Funding: State of Alaska Legisla- tive Grant ($1,025,000), US Hous- ing and Urban Development Grant ($475,000), Womens Bay Fire Department ($100,000) This project was a 3,500 square foot addition to the existing Wom- ens Bay Fire Hall, including a 1,000 square foot day room for community events and activities, double -wide apparatus bay to serve two fire engines, toilet room, and storage rooms. Construction started in March 2015, and will be completed under budget in Sep- tember 2016. 22 23 Kodiak Island Borough Popular Annual Financial Report Community Health Care... One of the Kodiak Island Borough's powers is health care. To this end, the Kodi- ak Island Borough constructed and helps maintain the hospital and health care facilities. Providence Health & Services operates the hospital, Chiniak Bay Elder House and mental health center, and leases these facilities from the Borough. PKIMC features 25 acute-care beds, including 4 birthing suites and 2 intensive care beds. The hospital is staffed by a mix of primary care physicians, surgeons and specialists who provide family practice, internal medicine, obstetrics, radiolo- gy, psychiatry, general and orthopedic surgery and a number of specialty clinics. The hospital offers a significant range of inpatient and outpatient services includ- ing emergency department, surgery, laboratory services, eICU (Electronic Inten- sive Care Unit), maternity, general medicine, physical therapy, occupational ther- apy, respiratory therapy, sleep studies, specialty clinics, diagnostic imaging ser- vices, pharmacy, palliative care and social work. PKIMC's diagnostic imaging department has a full-time radiologist on -staff, and has some of the latest state -of -the-art imaging equipment. The mental health center, Providence Kodiak Island Counseling Center, offers counseling for all age groups, family and couples' therapy, mental health clini- cians in the schools, case management for chronically mentally ill, medication management and outpatient chemical dependency treatment. The Providence Chiniak Bay Elder House, conveniently located behind the hospital, is a 22 -bed long term care facility. Newly constructed, it opened its doors in 2014. Kodiak Island Borough Popular Annual Financial Report Community Health Care (cont'd) & Education... It replaced the aging care facility that was located in the main hospital. In 2015 it passed its first licensure survey. Additionally, the family satisfaction survey given in 2015 revealed that family satisfaction rose 10 points since moving into the new facility. 2015 was a year of change and positive forward momentum at PKIMC. Long- time administrator, Don Rush, announced plans to retire effective July 2015. Barbara Bigelow, former administrator of Providence Valdez Medical Center, was named to the chief executive role, bringing a new perspective to the organi- zation. Providence also began its journey to becoming a High Reliability Organization. High Reliability is a model that other high-risk industries such as the airlines and nuclear power have adopted. Providence is one of the first hospital systems to move to this model. In February of 2015, the 2014 patient survey results revealed that PKIMC was ranked #1 out of all 35 Providence Hospitals for positive in-patient experience. It was also ranked #3 for positive emergency department experience. PKIMC was also rated a five-star hospital by Hospital Compare, an online consumer re- source for finding quality health care. In 2015, PKIMC performed a wide variety of health care procedures. Among some of these procedures included delivering 180 babies, caring for 3,959 emergency room patients and performing 772 sur- geries. Education... The Kodiak Island Borough School District (KIBSD), in close cooperation with our diverse island community, exists to provide an educational program of the highest standard that empowers all students to achieve personal and academic excellence while developing their full potential as responsible, productive citi- zens. KIBSD serves students in four town elementary schools, Kodiak Middle School, Kodiak High School, and eight rural K-12 schools. Additionally, the District pro- vides a distance/homeschool program. Enrollment in the schools over the past 20 years has ranged from a high of 2,871 in 1996 to the 2015 enrollment of 2,444. Currently, the District sees an increase in elementary enrollment which indicates an anticipated increase in secondary enrollments in the coming years. Additionally, the Coast Guard base is forecasting an increased population, this will also likely cause an increase in student enrollment in FY16 and years follow- ing. The school district's general operational budget is funded through a combination of federal, state and local sources. The Kodiak Island Borough is committed to adequately funding education. The local contribution maximum allowable comes from a calculation defined by State statute (AS 14.17.510). 24 25 Kodiak Island Borough Popular Annual Financial Report Education ... icont'di 16,000 14,000 12,003 10,000 8,000 6,000 4,000 2,000 a School Enrollment ,a��"y �y �,�bo�9•. �?°yy by. rag ry0,� ypy yro° y9 rye,�AyoS�yA,yM1 Atiro+°1e°�s°,rti`'M1 9e6}906 ,�^, ,e, tia, ,pro, ,a, y^,• �, . 61'x' Qb�" ayh �°,� b'Y� ^�P a'Yti ^y0 6�1 6�0 ^,Y6 Gab y11-ya� 5b1 ha^, ,Y1 y1a o -aa o -pp 19% 1998 20x0 2002 2004 2006 20M 2010 2012 2014 —School Enrollment —Population The maximum allowable local contribution increases each year, based on both the full taxable value of Kodiak Island Borough, as well as basic need deter- mined in the Foundation Formula — both factors have seen increases over the past decade. However, the past three years have provided a fairly stable local funding support level. 1 $12,ODO,000 KIB Funding $10,000,000 i $8.000,000 S $6000000 p $4,000.000 p r $2,000,000 - c $0 1996 1998 2W0 2002 2004 2006 2008 2010 2012 2014 The Kodiak Island Borough Assembly has statutory responsibility to provide financial resources for KIBSD. The Kodiak Island Borough School Board has budgetary authority with respect to use of local funding and establishing educa- tional programs and staffing. Ownership of facilities is retained by the Borough, as is the responsibility to maintain the facilities. The Borough is also responsible for debt service related to construction of new schools and renovation of existing schools. Debt service on school bonds falls out of the local contribution maxi- mum amount. Kodiak Island Borough Popular Annual Financial Report Emergency Preparedness... Emergency Operations Plan Staff is completing final revisions to the Kodiak Area Emergency Operations Plan update. The Resources Section is being updated to reflect actual re- sources available in the area, as there have been considerable changes since adoption of the 2005 plan. In addition, based on public input, the drought check- list was initially removed from the plan. Given recent concern over reduced pub- lic water supply levels, staff is reincorporating that checklist. Upon completion of final revisions, the plan will be forwarded to the Department of Homeland Secu- rity for review and approval. Once approved, the plan will be presented to the Assembly for adoption. Hazard Mitigation Plan Updates to the KIB Hazard Mitigation Plan and Karluk, Port Lions, Ouzinkie, and Larsen Bay annexes are nearly complete. Upon completion, these plans will to be forwarded to the Federal Emergency Management Agency for review and approval. Once approved, they will be presented to the Assembly and respec- tive City and Village Councils for adoption. The Cities of Kodiak, Old Harbor, and Akhiok are still in the process of reviewing their annexes. Staff will continue to engage those communities in an effort to gather input required to complete this project. Local Emeraencv Planning Committee (LEPC) Staff continues to support the LEPC through grant management, meeting facilitation, outreach activity coordina- tion, outreach material purchasing, and facilitation of training. The LEPC's focus is on outreach that will better prepare our community for the next natural or man-made disaster. LEPC outreach efforts include: LEPC Booth at Kodiak Crab Fest • Maintaining a stock of Kodiak Area Emergency Preparedness Guides for dispersal by local businesses and government offices. • Facilitating emergency preparedness outreach booths at Crab Fest and the annual fire prevention open house event. • Local media emergency preparedness advertisement campaigns. • Annual publication of Kodiak area hazardous material storage facility infor- mation in the local newspaper. The FY2016 LEPC Grant award is $13,913.00. These monies will be utilized to fund outreach efforts, staff hours related to LEPC management, and LEPC member travel to the Department of Homeland Security and Emergency Man- agement biannual Emergency Preparedness Conferences. 26 27 Kodiak Island Borough Popular Annual Financial Report Fire Protection and Emergency Services... The Kodiak Island Borough has three fire protection areas which include Fire Protection Area No. 1, Womens Bay Service Area, and the Airport Fire Pro- tection Service Area. Fire Protection Area No. 1 houses the Bayside Fire Station and provides fire and emergency medical services (first responder EMS) to the residents and visitors north of the city of Kodiak limits and in the Monashka Bay Area. The Womens Bay Service Area houses the Womens Bay Fire Station and provides fire protection and first responder EMS to the residents and guests within the service area boundaries. The Womens Bay Fire Station also provides fire protection to the Airport Fire Protection Service Area. The departments conduct mutual training, public education, fire and injury prevention, and strive to ensure cooperative interaction of the departments to strengthen training, skill development and improvement of service to their respective service areas. This joint cooperation benefits the public in a variety of ways from ensuring consistency of service delivery and seamless interactivity between cooperative fire and EMS agencies. Bayside Fire Department has procured a facility emergency generator. The generator installation is planned to be completed by the second quarter of FY2016. The addition of this generator will enhance the ability of the department to provide emergency services. This project has been funded through a legislative appropriation and the fire department budget. The Womens Bay Fire Department Emergency Shelter has been constructed and will be completed by the fall of 2016. The department will begin the pro- curement of emergency disaster supplies to equip the facility as a shelter site. Training is planned for community member involvement to staff the facility as a shelter when needed. The newly constructed dayroom is being outfitted for use as a community room and will be made available to the community in early 2016 for meetings and events. Both departments always invite interested residents to become a volunteer. We have a variety of positions in firefighting, emergency medical responder as well as support roles for these disciplines. We are always looking for new members that enjoy community involvement. Please consider volunteering. Kodiak Island Borough Popular Annual Financial Report Road Service and Maintenance Repair... Bev view Road Service Area: This service area continually strives to maintain the road surfaces, drainage ditches and culverts to ensure serviceable roadways, and to try to increase conditions for public safety. Monashka Bay Road Service Area: With the past few mild winters, Monashka Bay Road Service Area snow plow- ing costs have been much reduced, saving significant amounts of money and restoring a positive fund balance. Supervisors have remained conservative in road maintenance routines, which have saved additional funds. For the 2016 summer season, pot hole treatment, dust control and road surface aggregate stability will be improved using measured applications of calcium chloride and compaction. Several culverts will be replaced at highest priority locations. Service Area 1: This service area has many projects that are being worked on including ditch- ing and culvert work on Lilly Drive, Antone Way, Cove Drive, Carrol Way, Pe- rez Way, Wilton White Way, Tona Lane, Katmai Drive, Puffin Drive, Woodland Drive and several other roads in the district. Missing and damaged road signs will be replaced in the spring of 2016. This service area has focused on and will continue to improve upon drainage through ditch line cleaning, culvert cleaning and replacement as needed. Brush removal along the road right of way is ongoing. Gravel topping of roads will continue as needed. The Service Area 1 Board will continue to pursue funding opportunities for paving projects as well. Womens Bay Road Service Area: This service area plans to continue the gravel road topping project that has been ongoing for several years. Ditching, brushing, sign replacement are be- ing accomplished by planned area until completed. The board is discussing options to preserve the existing asphalt surfaces to minimize the overall repair and maintenance costs for the residents. Women's Bay Service District $194,616 Service Area No. 1 $320,360 Service Area No. 2 $ 0 Monashka Bay Service District $ 7,454 Bayview Road Service District $ 11,408 28 29 Kodiak Island Borough Popular Annual Financial Report Kodiak Island Borough Boards and Commissions... Architectural/Engineerina Review Board: Building Code Board of Appeals Scott Arndt, term ends 2016 Bill Barton, term ends 2015 Cliff Ford, term ends 2015 Kelsea Kearns, term ends 2017 Steven Neff, term ends 207 Rick Ryser, term ends 2017 Non -Voting Ex-Officios Jerrol Friend, KIB Assembly Representative _ Bob Foy or Rick Kniaziowski, KIB School Board Representative Bay View Road Service Area Board Jim Carmichael, term ends 2016 Peter Ivanoff, term ends 2016 Reed Oswalt, term ends 2017 Fred Roberts, term ends 2015 Jim Schauff, term ends 2015 Citizens Board of Equalization Mark Anderson, term ends 2015 Paula Laird, term ends 2017 Ed Mahoney, term ends 2015 Carrie Morton, term ends 2016 John Parker, term ends 2017 Cheryl McNeil (Alternate), term ends 2016 Grant Shields (Alternate), tern ends 2017 Fire Protection Area No. 1 Board Scott Arndt, term ends 2017 Richard Carstens, term ends 2017 Rebecca Nelson, term ends 2015 Jeff Halcomb, term ends 2016 Non -Voting Ex -Officio Bayside Fire Chief Fisheries and Oceanic Research Board Jerrol Friend, Borough Mayor Pat Branson, City of Kodiak Mayor Vacant, Village Mayor (Rotating Seat) Brian Himelbloom, UAF, Kodiak Seafood and Marine Science Center Robert Foy, NOAA Fisheries/AFSC Kodiak Laboratory Steve Honnold, Alaska Department of Fish and Game Region IV Anne Marie LaRosa, US Fish and Wildlife Service Vacant, USCG Support Center Kodiak Alisha Drabek, Alutiiq Museum and Archaeological Repository Stewart McDonald, KIBSD Alan Fugleberg, University of Alaska Kodiak College Kodiak Island Borough Popular Annual Financial Report Kodiak Island Borough Boards and Commissions... (cont'd) Non -Voting Ex-Officios Bud Cassidy, Borough Manager Aimee Kniasiowski, City Manager Kodiak Fisheries Advisory Committee Liaison Matt Moir Kodiak Fisheries Advisory Committee Jeffrey Stephen Chris Holland Alexus Kwachka Steve Branson Julie Bonney Theresa Peterson Oliver Holm Chris Fiala Lee Robbins Rebecca Skinner, KIB Assembly Representative Terry Haines, City of Kodiak Representative Kodiak Fisheries Development Association Board of Directors Mike Woodruff, term ends 2016 Jeff Stephan, term ends 2017 Slosh Anderson, term ends 2016 Linda Freed, term ends 2017 Albert Tyler Schmeil, term ends 2017 Tuck Bonney, tern ends 2015 Jerry Bongen, term ends 2015 Kodiak Fisheries Work Group Larry LeDoux Chris Lynch Carol Austerman Bud Cassidy Pat Branson Terry Haines John Whiddon Aimee Kniaziowski Fisheries Consultant Heather McCarty 30 31 Kodiak Island Borough Popular Annual Financial Report Statistical Information... KODIAK ISLAND BOROUGH Progeny Value, Constwion, and Baek Deposal Last Ten Fiscal Years Pineal year Comtmefinn Commercial Residenfial No. of No. of persons Woe armies Valoe Deposits in local banks Property Value Commercial Residenfial 2006 30 155,718 192 10}72,416 141,434,000 213$58,488 497$89,811 2609 42 3,277292 148 8,780,900 140915,000 227514,405 507,013$24 2008 53 25269J61 129 7,875,188 139,416,000 275369,M 542272]00 2009 50 34,081,887 147 7,84$428 175,141,000 312,122$05 595391,145 2010 52 4,756,124 156 11,689,178 192,o00,000 327,248,533 661,630,592 2011 46 24,165,884 158 6,666,400 1942891000 317,950,418 721273,415 2012 48 5,693295 119 4,477,641 227,M000 345,529,161 738,505519 2013 59 85,969,566 160 5,649,717 230391,000 364,353,810 767,122,801 2014 44 33,062,171 111 3589,833 252,999,000 386,480,100 788,418,800 2015 61 31,146,134 141 5,644,907 239,000,000 402319200 tpow,400 Taxable Values $1,200,000,ODO SILOM00100101000 ��■ ■ ■ ■ ■ $800 OEM - HT1■■■ / ■ ■ ■ ■ ■ ■ .. .. 2011 2012 2013 2014 2015 Kodiak Island Borough Popular Annual Financial Report www.kodiakak.us The Kodiak Island Borough maintains a website for convenient public access to local government. The homepage provides navigational links to information often requested by the public as well as News and Announcements and a Calendar of current events. The site also provides a means for public engagement through the Questions & Comments option. Links and interior pages include information on a variety of topics, such as: Borough Mayor and Assembly Members Boards, Committees, and Commissions Borough Operations Fee Schedule Elections Job Openings Tax Filing Forms Historical Records Planning and Zoning Landfill Operations Requests for Bids & Proposals Road and Fire Services The Kodiak Fisheries Research Center Facility Projects such as the Kodiak High School Addition & Renovation A Geographic Information System (in Map Services) To access this information and much more, please visit our website at wwwakodiakak.us 35 KODIAK ISLAND BOROUGH Ratios of Net Bonded Debt Last Ten Fiscal Years Net Total Taxable Net Debt Per Fiscal Assessed Bonded Per Assessed Year Population Value Debt Capita Value 2006 13,457 783,907,451 31,267,429 2,324 3.99% 2007 13,664 805,681,814 29,163,349 2,167 3.620/. 2008 13,954 835,525,537 34,957,269 2,558 4.18% 2009 13,860 570,472,985 32,534,424 2,332 5.700/% 2010 13,592 913,014,985 29,838,432 2,153 3.27% 2011 13,870 988,879,125 35,124,211 2,584 3.55% 2012 14,041 1,039,223,833 33,510,913 2,416 3.22% 2013 13,824 1,085,968280 55,236,114 3,934 5.090/. 2014 13,797 1,131,476,611 76,227,556 5,514 6.74% 2015 13,819 1,181,899,002 73,131,566 5,301 6.19% 34 Kodiak Island Borough Popular Annual Financial Report www.kodiakak.us The Kodiak Island Borough maintains a website for convenient public access to local government. The homepage provides navigational links to information often requested by the public as well as News and Announcements and a Calendar of current events. The site also provides a means for public engagement through the Questions & Comments option. Links and interior pages include information on a variety of topics, such as: Borough Mayor and Assembly Members Boards, Committees, and Commissions Borough Operations Fee Schedule Elections Job Openings Tax Filing Forms Historical Records Planning and Zoning Landfill Operations Requests for Bids & Proposals Road and Fire Services The Kodiak Fisheries Research Center Facility Projects such as the Kodiak High School Addition & Renovation A Geographic Information System (in Map Services) To access this information and much more, please visit our website at wwwakodiakak.us 35