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FY2006 Popular Annual Financial ReportKodiak Island Borough Annual Report for Fiscal Year 2006 (July 1, 2005 through June 30, 2006) In Kai Larsen DDv d Akh Kodiak Island Borough rinkie Cod1ak Kodiak Station Women Bay �hiniak 80 Miles Source: Aaska Departm em' of Lahw arra' Wodd=e Devebpeed, Research acro' MMysrs wdUS Cemws @urew, 2000 TyeH me fres. The Kodiak Island Borough was incorporated on September 30, 1963 as a Second Class Bor- ough. The Kodiak Island Borough encompasses the entire geological formation known as the Kodiak Archipelago. It includes all land within the Kodiak Island group from the Trinity Is- lands on the south to the Barren Islands on the north; and part of the Alaska Peninsula from Cape Douglas to Wide Bay. The estimated size of the Kodiak Island Borough is 15,265 square miles of water and 7,130 square miles of land. The annexation in 1989 of the watershed drain- ing into Shelikof Strait on the Alaska Peninsula into the Kodiak Island Borough added an abun- dance of historic, geographic, social, cultural and economic assets for the benefit of the resi- dents of the Kodiak Island Borough. MAYOR: Jerome Selby `07 ASSEMBLY: Tom Abell `08 Patricia Branson `07 Sue Jeffrey `08 Reed Oswalt '08 Cecil Ranney `06 Mel Stephens `06 Barbara Williams `07 BOARDS & COMMITTEES: (for current contact information, please contact the Clerk's office at 486-9310) Airport Fire Protection District Gene Anderson Vacant Vacant Mike Anderson Gary Carver Bay View Road Architectural/Engineering David King Service Area Board Review Board Bill Oliver Dawn Black Scott Arndt, Chair Melvin Squartsoff Reed Oswalt Jerrol Friend Andy Teuber Fred Roberts Gregg Hacker Thomas Trosvig Jim Schauff Charlie Jerling, Jr. Howard Weston Jay T. Johnston Fire Protection Area No. I Board Brent Watkins Joint Building Code Review Scott Arndt Committee Greg Spalinger Arts Council Advisory John Butler CliDavidson Committee Charlie Jerling Andrew DeVries Mark Anderson Jay Johnston Mike Dolph Cecelia A. Esparza Ken Knowles Zoya Saltonstall Barry Still Monashka Bay Road Service Area Nancy Kemp, Staff Darlene Turner Mission Lake Tide Gate Andrew Devries Board of Equalization Service Area Board Chaz Glagolich Karenia Hackett Vacant Bruce McNeil Tim Hurley David Sundberg Cheryl McNeil Parks and Recreation Committee Jim Nagan Pam Foreman Service Area No. I Board Louise States Kevin Foster Ed Mahoney Alternate:CassandraJuenger Jeff Huntley Scott Arndt Patrick Saltonstall Sharon Lea Adinotfl Gulf of Alaska Groundfrsh Andy Schroeder Kevin Arndt Rationalization Task Force Mike Sirofchuck Charles Lorenson Peter Allan Hans Tschersich Greg Spalinger Julie Bonney Dennis R. Symmons Steve Branson Personnel Advisory Board Alternate: Terry Haines Susan Eoff Womens Bay Service Area Board Duncan Fields Pam Foreman Chris Lynch Julie/Ron Kavanaugh William "Bill" King Craig S. Breitung Linda Kozak Brenda M Zawacki David G. Conrad Matt Moir Edward Gondek Theresa Peterson Planning and Zoning Commission Scott Grin Cecil Ranney Dr. Gary Carver John Isadore Dana Reid Jerrol Friend Spencer Schaeffer Casey Janz Gateway Communities Team Gary Juenger Michael Anderson David King Pam Foreman Dennis McMurry Leslie Kerr Brent Watkins Lisa Marcato Daniel Rohrer Trinity Islands Street Light Andy Schroeder Service Area Andy Teuber Vacant Gravel Task Force Woodland Acres Streetlight Service Tom Abell Area Board Kodiak Island Borough Organizational Chart 2004-2005 Engineeav AasiMat Fire Facil"s GiWWr Chief Environmemel s rebry III Spectelist Mainelunw Worker BeHrhanEMl KFRC Supelv¢oa Marta,`.. E,iMer Baler Opembt 11 KFRC Baler Operaror 11 Baler Gpemrm 1 Rempilervm Baler CperaNrl Baler Operalorl .The Borough is divided into eight functional areas or departments in- cluding Legislative, Legal, Manag- er, Clerk, Finance, Assessing, Com- munity Development, and Engineer- ing/ Facilities. Following is a de- scription of each Borough depart- ment: LEGISLATIVE This department includes the activi- ties of the Kodiak Island Borough Assembly and Mayor, and includes the stipends and expenses for the elected assembly members and Mayor, as well as membership of the Borough in various organiza- tions such as the Alaska Municipal League and Southwest Alaska Mu- nicipal Conference. This depart- ment also includes the expense of retaining legislative lobbyists whose efforts help to secure funding for public projects. LEGAL Legal services are currently provid- ed to the Borough on a contractual basis from local attorneys. MANAGER The Borough Manager is appointed by the Assembly. He is the chief Ela,aaWa BwouOM1 Mayol BolougM1 CIM BomupM1 Manager Aeartem Cleda Deputy CleM1 Ass9anl 11 Assassin A.aaaa, Planner PmpaM A,raiaer LRP Associele PMnnel EMorcemenr AssessmentCkrk 11 Graflmg T.harien AmeumeRa CWNI sweUry 111 administrative officer for the Bor- ough and is responsible for Borough affairs and employees. As such, he is charged with the preparation and administration of the Borough budg- et, capital improvement program, and personnel administration. The Manager reports to the Assembly on operations and finances of the Bor- ough. CLERK The Borough Clerk is appointed by the Assembly and maintains records and minutes of all official Borough meetings as well as conducting bor- ough elections, voter registration, and registrar training. The Clerk's Office maintains and makes availa- ble for public inspection all records, files, ordinances, resolutions, rules and other related Borough infor- mation. The Clerk's office is also responsible as the local passport acceptance facility. FINANCE The Finance Dep sible for all aspect management of the Macoumvl I "0 do ls� B reaw MIs Fagramrrer/ seprelaly III Anetysl Mls Nelwmk Ge�reral Atlministre. A n wd Mlsowrmons Acwunlxq 7SM1 Sulnrvlwr At ate Fey" A¢ountM Terh vayroll CM1.Id ra Memlanca Admmislretur MmuManRave t CeaM1ler Borough. This includes administra- tion and collection of all property taxes within the Borough, annual budget preparation and monitoring of the budget process, coordination of all bond and investment activi- ties, accounting for capital projects and grant reporting activity. The Finance Department also operates as a central treasurer for all Borough funds and incorporates receipts and disbursements for the Kodiak Island Borough School District. Along with the regular internal operating activities such as accounts receiva- ble, accounts payable and payroll, the Finance Department also per- forms the accounting and collection activities for garbage collection ser- vices within the Borough and land- fill disposal fees. Management In- formation Systems and the Child Care Assistance office are also com- ponents of the Finance Department. artment is respon- Management s of financial (MIS) is res Kodiak Island computer in Information Systems ponsible for managing formation systems for the Borough and the accounting software and related hardware for the school district. MIS is orga- nized around an IBM AS/400 main- frame computer with all borough departments linked by local area networks. This information system helps departments with similar data base needs to access the same infor- mation, thereby enhancing services and streamlining inter -departmental procedures and reports. The local Child Care Assistance Office has been serving Kodiak families since 1975. Program subsi- dy and administrative costs are pro- vided by grant funds from the State of Alaska Department of Health and Social Services, division of Public Assistance. This program is de- signed to assist low to moderately income families who are working and/or attending school. Quality and affordable childcare is a critical issue in a parent's ability to obtain and maintain stable employment and income. Eligible parents may select a licensed or approved day care home or center that best meets their needs. The local Child Care Assistance Office is located in Room 108 of the Kodiak Island Borough. The local administrator for the program can be reached by phone for appointment at 486-9375. COMMUNITY DEVELOPMENT The Community Development De- partment serves as staff support for the Planning and Zoning Commis- sion, and, by extension, the Bor- ough Administration and Assembly, on a wide range of planning and land use issues. In particular, the department coordinates with other borough departments to assist the Borough Administration in manag- ing borough land and to identify land appropriate for disposal or acquisition by the borough. The department also serves as the pri- mary liaison between the villages and the Borough government for planning, zoning, and coastal dis- trict matters. The Community Development De- partment is responsible for review- ing subdivision requests and main- taining the Borough's Geographical Information System (GIS). The department administers zoning and land use planning ordinances, along with related ordinances requiring code enforcement and administra- tive oversight. The department digitally maps subdivisions and address changes throughout the year and notifies a dozen organiza- tions and agencies as part of the Enhanced 911 system, which is operated by the City of Kodiak Po- lice Department. The department provides information products such as full-color zoning maps, aerial photographs, and address maps, etc., to the public, Borough depart- ments and outside agencies. These products are made available in both hardcopy and PC ready digital for- mats. The Community Development De- partment is responsible for main- taining the Borough's comprehen- sive plan (an area -wide function) and the KIB Coastal Management Program (KIBCMP). The KIB Lo- cal Emergency Planning Committee (LEPC) is a responsibility that is traditionally shared by the Commu- nity Development Department with the City of Kodiak. The department is also responsible for providing staff support to the KIB Parks and Recreation Committee, as well as other ad hoc committees formed by the Assembly (e.g. garbage task force, ATV Committee, etc.). Contracts managed by the depart- ment on a regular basis include ani- mal control and building inspection contracts. Building inspection ser- vices, in particular, are provided to Borough residents on the road sys- tem through the Community Devel- opment Department by way of a memorandum of agreement with the City of Kodiak. The department is responsible for the management of the KIB junk removal program, and coordination of KIB emergency services program(s). Recently, the department has become a fee col- lection station for certain solid waste services, on behalf of the Baler/Landfill enterprise fund. A number of personal service con- tracts approved in the last several years have been funded with grant monies managed by the Community Development Department. ENGINEERING AND FACILITIES The Engineering and Facilities De- partment is responsible for solid waste disposal in the KIB, which includes: recycling, landfill opera- tions, metal recycling, waste haul- ing, and hazardous waste disposal. The department is also responsible for $20 million dollars of voter ap- proved bond projects that will con- struct and provide health and safety repairs to school facilities. These projects will be added to the list of other public facilities that this de- partment will operate and maintain. These other facilities include: the Borough Building, the Kodiak Fish- eries Research Center, the Chiniak Library and tsunami shelter, the Red Cross building and the Spruce Cape heliport. It does not include the Kodiak Island Borough School District (KIBSD) or hospital facili- ties. The Engineering and Facilities Department is responsible for direct operation, maintenance and repair of all KIB owned parks and recrea- tion facilities. The Engineering and Facilities de- partment administers Borough codes related to construction and subdivision improvements. The staff is responsible for grant genera- tion and management, fiscal man- agement of capital and maintenance projects, and facilities inspections of KIB owned facilities. Engineer- ing and Facilities staff manages service district contracts and acts as liaison for the service districts and SOLID WASTE MANAGEMENT The Kodiak Island Borough has a program to effec- tively manage the Borough residents' solid waste in an environmentally sound manner through source reduction/reuse and recycling followed by treatment and disposal of the residual solid waste. Source reduction/reuse simply means making an effort to generate less waste. For example residents have available to them used fishing gear which is segre- gated at the landfill; used lumber and other wood products (pallets, cabinets, etc.); paints and other similar items collected under the household hazard- ous waste program and; the Borough utilizes used oil in a special heating unit for the baler building to save on utility bills. There are three organizations which collect and ship recycling materials off island. Threshold Services, Inc. collects office paper, cardboard, paperboard, newspapers, magazines and plastic #1 and #2; ser- vice groups, such as the Boy Scouts and Girl Scouts, collect aluminum cans and; the Borough ship metals such as junk vehicles and scrap steel. The Borough also ships household hazardous waste to regulated disposal facilities. The Borough operates a small incinerator to reduce medical waste and euthanized animals to ash. This treatment process modifies the waste to reduce its volume, makes it less hazardous and easier to dis- pose of Wood materials that are not scavenged are burned in a discreet area at the landfill to reduce the volume. Household and commercial trash is com- pacted into bales before being placed in the landfill which take up less room than loose fill landfilling methods. The Borough maintains separate cells in the landfill for asbestos disposal and construction/ demolition debris. The Kodiak Island Borough's landfill is the final place for waste not reduced, re- used or recycled. SOLID WASTE COLLECTION Kodiak Sanitation is under contract with the Kodiak Island Borough for solid waste collection. The United States Coast Guard (USCG) provides collection services for the USCG base. Curbside pickup and dumpster service is provided inside the city limits and neighborhood dumpsters are pro- vided outside city limits. Except for the month of May Kodi- ak Sanitation also provides monthly pickup for bulky house- hold items such as water heaters, refrigerators, freezers, stoves, bed frames, mattresses and furniture. Call Kodiak Sanitation at 486-5308 to schedule a bulky item pick up. LANDFILL AND BALER FACILITY The landfill and baler facility are located at 1203 Monashka Bay Road approximately six miles from downtown Kodiak. The facility is open to the public from 10 a.m. to 4 p.m. Monday through Saturday and is closed holidays. As part of the monthly residential solid waste fee, residential customers may deliver household garbage, burnable wood/yard debris, used oil and household hazardous waste to the landfill free of charge. HOUSEHOLD HAZARDOUS WASTE Residents are strongly encouraged to separate household hazardous waste from their garbage and deliver these items to the landfill or to the Household Hazardous Waste Collec- tion Day, held the fust Saturday in May, at the Kodiak High School parking lot during Spring Clean Up Day. Household hazardous waste include items such as lead -acid batteries, paint, paint thinner, pesticides, cleaning products, used oil and wood preservatives. If you are unsure about a particular household product and the way to dispose of it call or bring the item to the landfill. There is no charge for taking resi- dential household hazardous waste to the landfill baler facili- ty. QUESTIONS ABOUT SOLID WASTE? If you have any questions about disposal of solid waste, or are unsure of the proper disposal of waste, please call the landfill baler facility (486-9345) or the Engineering and Fa- cilities Department (486-9343). FINANCIAL DATA TOTAL BOROUGH - All funds except Capital Projects REVENUE Budget FINANCIAL MANAGEMENT The financial accounts of the Bor- ough are organized as individual funds, each of which is consid- ered a separate accounting entity. The resources of the Borough are allocated to these funds based upon the purpose for which they are to be spent. The general fund is used for the ordinary operation of the Borough government and is financed by taxes and other general revenues. Other funds include special reve- nue funds which are used to ac- count for the proceeds of specific revenue sources that are legally restricted to expenditure for spe- cific purposes; debt service, which is established for principal and interest repayment on general obligation debt(bonds); the capital projects fund, which is used for the acquisition and construction of designated fixed assets; and enterprise funds, which are estab- lished as self-supporting with user charges and include solid waste collection and disposal. REVENUE LESS EXPENSE 129 000 n88.o751 911 m5 Budget Actual less FY05 FY05 Actual General Fund $ 12,298,266 $ 11,731,235 $ 567,031 Child Care Assistance 79,750 75,425 4,325 Land Sales 231,000 37,513 193,487 Building & Grounds 644,270 632,296 11,974 Coastal Management 25,650 1,805 23,845 Women's Bay Road Service District 113,600 118,601 (5,001) Service District No.1 202,400 158,856 43,544 Service District No.2 - 95 (95) Monashka Bay Road District 43,500 25,624 17,876 Bayview Road Service District 4,800 5,627 (827) Fire Protection Area No.1 474,960 354,392 120,568 Women's Bay fire Department 96,200 90,660 5,540 KIB Airport Fire District 15,490 16,491 (1,001) Woodland Acres Street Lights 5,000 480 4,520 Trinity Islands Street Lights 10,860 3,721 7,139 Mission Lake Tide Gate 52,350 2,456 49,894 Trinity Islands Paving 22,140 - 22,140 Kodiak Arts Council 56,910 56,704 206 Facilities 1,400,000 1,114,072 285,928 Tourism Development 45,000 20,910 24,090 Fuller Trust 24,500 75,000 (50,500) Debt Service 2,734,470 2,893,895 (159,425) Solid Waste Disposal 3,334,300 3,178,310 155,990 Hospital Enterprise Fund 1,654,162 1,153,417 500,745 Kodiak Fisheries Research Facility 2,010,429 1,601,782 408,647 911 Service Enterprise Fund 69.000 26.721 42.279 TOTAL REVENUE ALL FUNDS 25,649,007 23,376,088 2,272,919 EXPENDITURES General Fund $ 12,298,266 $ 11,982,824 $ 315,442 Child Care Assistance 79,750 75,425 4,325 Land Sales 231,000 33,710 197,290 Building & Grounds 644,270 498,544 145,726 Coastal Management 25,650 36,276 (10,626) Women's Bay Road Service District 113,600 115,488 (1,888) Service District No.1 202,400 199,555 2,845 Service District No.2 - - - Monashka Bay Road District 43,500 37,327 6,173 Bayview Road Service District 4,800 5,424 (624) Fire Protection Area No.1 474,960 373,937 101,023 Women's Bay Fire Department 96,200 53,113 43,087 KIB Airport Fire District 15,490 18,787 (3,297) Woodland Acres Street Lights 5,000 5,476 (476) Trinity Islands Street Lights 10,860 1,773 9,087 Mission Lake Tide Gate 52,350 5,293 47,057 Trinity Islands Paving 22,140 43 22,097 Kodiak Arts Council 56,910 58,660 (1,750) Facilities 1,275,000 884,248 390,752 Tourism Development 45,000 45,000 - Fuller Trust 24,500 22,547 1,953 Debt Service 2,734,470 2,811,716 (77,246) Solid Waste Disposal 3,334,300 3,355,368 (21,068) Hospital Enterprise Fund 1,654,162 1,640,589 13,573 Kodiak Fisheries Research Facility 2,010,429 1,831,863 178,566 911 Service Enterprise Fund 69.000 69.177 (177) TOTAL EXPENSE ALL FUNDS 25,524,007 24,162,163 1,361,844 REVENUE LESS EXPENSE 129 000 n88.o751 911 m5 GENERALFUND REVENUE 400,075 335,857 Budget Raw Fish Tax Budget Actual less Telephone & Electric FY05 FY05 Actual Taxes 1,205,075 1,136,352 68,723 Real and Personal $ 8,969,160 $ 8,969,935 $ (775) Severance 899,240 1,005,538 (106,298) Penalties and Interest 150.000 204.612 (54.612) Total 10,018,400 10,180,085 (161,685) Licenses and Permits 439,084 428,407 10,677 Building 68,000 77,597 (9,597) Community Development 21.500 29.461 (7.961) Total 89,500 107,058 (17,558) Intemovernmental Revenue National Wildlife & Forest Fund 400,075 335,857 64,218 Raw Fish Tax 785,000 773,290 11,710 Telephone & Electric 20.000 27,205 (7,205) ""e'r Total 1,205,075 1,136,352 68,723 Investment Earninas & Others Investment Earnings 155,084 265,392 (110,308) Fines 800 500 300 Miscellaneous 56.200 41.848 14.352 Total 212,084 307,740 (95,656) Use of Fund Balance 768,207 - 768,207 Transfers - - - Sale of Fixed Assets 5,000 - 5,000 TOTAL GENERAL FUND REVENUES 12,298,266 1117311235 567,031 EXPENDITURES General Government Su000rt Borough Assembly $ 159,410 $ 129,388 $ 30,022 Legal 138,200 112,510 25,690 Management 359,110 312,586 46,524 Clerk 328,502 304,257 24,245 Finance 596,990 556,616 40,374 MIS 356,865 379,051 (22,186) Assessing 270,560 246,884 23,676 Engineering/Facilities 92,220 76,195 16,025 Community Development 439,084 428,407 10,677 School District Support 8,624,237 8,495,132 129,105 Health & Sanitation 254,313 254,313 - Education, Culture & Recreation 127,335 127,335 - Economic Development 113,840 87,321 26,519 General Administration 299,870 327,569 (27,699) Building Inspection 132,230 139,832 (7,602) Emergency Preparedness 5,500 5,428 72 TOTAL GENERAL FUND EXPENSES 12.298.266 11.982.824 315.442 REVENUE LESS EXPENSE - r7s1 Sao1 �51.S8g General Fund Revenues General Fund Expenditures