FY2005 Popular Annual Financial ReportKodiak Island Borough
Annual Report for Fiscal Year 2005
(July 1, 2004 through June 30, 2005)
In
Kodiak Island Borough
Aleneva
L'pns
Karluk y
Larsen Bay
a
f
".krdnk''� f,
�= r
4 Ouzinke
Kodiak
9 Kodiak Station
Wo mens Bay
''Chiniak
Old Harbor
0 20 -U 80 Miles
,%w e: A'aska Departmerit cf Jaha aad
WorMorce Dev bpmer+t, Rese h and
MMpm a dUS Ceaw& gux w, 2000 rmderltna febes.
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 Islands 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 draining into Shelikof
Strait on the Alaska Peninsula into the Kodiak Island Borough added an abundance of historic,
geographic, social, cultural and economic assets for the benefit of the residents of the Kodiak
Island Borough.
MAYOR:
Jerome Selby `07
ASSEMBLY: Tuck Bonney (Deputy Presiding Officer) `05
Tom Abell `05 Patricia Branson `07
Reed Oswalt '05 Cecil Ranney `06
Nancy Wells `05 Barbara Williams `07
MANAGEMENT: Rick Gifford, Borough Manager
Karleton G. Short, Finance Director/Treasurer
Bud Cassidy, Engineering and Facilities Director
Judith A. Nielsen, CMC, Borough Clerk
Mary Meyers Ogle, Community Development Director
Vacant, Assessor
Robert A. Himes, Assistant Fire Chief
Jamin, Ebell, Schmitt & Mason, Borough Attorney
(Contracted Firm)
Betty Walters, Superintendent, School District
Vacant, General Accountant
Cassandra Juenger, Revenue Accountant
Laurie Whiddon, Purchasing Agent
School Board
Scott Arndt
Roy Brown
Jeff Stephan
Elizabeth Odell
Norm Wooten
CDR Virginia Cameron, USCG Rep.
Sheila Roberts - Staff
Jordan Rodgers, Student Rep.
Betty Walters, KIBSD
Planning and Zoning Commiss¢
Dr. Gary A. Carver
Jerrol Friend
Casey Janz
David King
Dennis McMurry
Reed Oswalt
Brent Watkins
Woodland Acres Street Lighting
VACANT
Citizens Board of Equalization
Cheryl McNeil
Jeff Sanford
Tim Hurley
Jim Nagan
Karenia Hackett
Reed Oswalt, Alternate
Parks and Recreation Committee
Kevin Foster
Mike Sirofchuck
Jeff Huntley
Patrick Saltonstall
Hans Tschersich
Pam Foreman
Murphy Fomer
Robert Greene
Heather Turner
Wayne Biessel, State Rep
Ian Fulp, City Rep.
Elizabeth Odell, KIBSD Rep.
Building Code Board of Appeals
(Architectural Review Boardl
Scott Arndt
Jerrol Friend
Gregg Hacker
Charlie Jetting
Jay Johnston
Brent Watkins
Reed Oswalt, Assembly Rep.
Bob Tucker, KIBSD Rep.
Barry Still, School Board Rep.
Bud Cassidy, KIB Rep.
Personnel Advisory Board
William King
Brian Beck
Pam Foreman
Lauri Whiddon, KIB staff
Fire Protection Area No. I
Scott Arndt
Dave Billings
Cliff Davidson
Greg Spalinger
Robert Himes, JOB
Sharon Lea Adinolfr, KIB staff
Bay View Road Service Area
Dawn Black
Jim Schauff
Reed Oswalt
Fred Roberts
Service Area No. 2 Commission
INACTIVE
Monashka Bay Road Service
Darlene Turner
Andrew Devries
Chu Glagolich
Bruce McNeil
David Sandberg
Road Service Area No. 1
Kevin Arndt
Scott Arndt
Charles Lorenson
Ed Mahoney
Greg Spalinger
Peggy Tuttle
Women Bay Service Area
Chris Lynch
Craig Breitung
David Conrad
Edward Gondek
John Isadore
Spencer Schaeffer
Dale L. Rice, ex -officio
Aimort Advisory Committee
William King
Lynda Ross
Robert Green, ex -officio
CDR John Furan, USCG
Lt. Steve Raney, USCG
Clerk's Office, KIB staff
Airport Fire Protection District
Vacant
Arts Council Advisory Com-
mittee
Vacant
Mission Lake Tide Gate
Bill Hinkle
Nor Sutliff
Trinity Islands Subdivision
Street Lieht Service
Jennifer Wandersee
Kodiak Island Borough Ekplpmte
Organizational Chart
2004-2005
EnvimnmenMl
Spedalist
Bebnta 11
Superviwr
Baler Operator 11
Selx0,.v,rll
BNer Op mlorl
BekrC ..I
Bak, Opet I
Secretary 111
Maintetance
WOMar
KFRC
Mantenenm
Enpneer
KFRC
Rerep4onisl
Borough Mayor
Borough Assembly
Borough AlbnreY
BorougM1 Manage
BomupM1 CYA
AsslstanlCletk GeputY Clink
Community
Anministralrve
MaCounol
FinancNM13
Assistam Flee
Devebpmant
Assistant
Assessor
D=
CNN
Director
.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
Ascchte Planner Progeny Appraker
LRP
Aaociata Plannn
Wc,cement Aasesement Clerk 11
Ora NTechnician Assessment Gkrkl
S.cr s,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 Department is respon-
sible for all aspects of financial
management of the Kodiak Island
MIS Rapre " � ycerelary III
Analyst
MIS MBtWe�k � Gero�N
MmAlisValor AcmunlIDnt
MISOprta(uns
Supervlsar Attounbng Tech
Accounts Payable
Aaountng Tech
Payroll
Childcare Assistance
Mmnistrelm
Rerenue
A .hl
C chler
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.
Management Information Systems
(MIS) is responsible for managing
computer information 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-
stract 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 Iandfillfbaler 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).
GENERALFUND
REVENUE
155,084
265,392
Budget
Fines
Budget
Actual
less
Miscellaneous
FY05
FY05
Actual
Taxes
212,084
307,740
(95,656)
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)
Intergovernmental Revenue
113,840
87,321
26,519
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)
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 11,731,235 567,031
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 1251 5891 751 5gg
a.n.r.1 c„nn R -n..
General F.nd E.p.ndjtu,.s
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 125 ODO 1766 0751 917 075
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 125 ODO 1766 0751 917 075