2010 Annual Operating Budget Booki
Kodiak Island Borough
Adopted Budget
July 1, 2009 - June 30, 2010
' As submitted by Borough Manager, Rick Gifford on May 21, 2009
And as amended by the Kodiak Island Borough Assembly
' And adopted on June 4, 2009
1 KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
Jerome Selby, Mayor
Pat Branson
Jerrol Friend
Judy Fulp
Sue Jeffrey
Dave Kaplan
Chris Lynch
Louise Stutes
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INTRODUCTION ............................................................................................................. ..............................1
FISCAL YEAR 2010 AT A GLANCE ........................................................................................ ..............................5
BUDGETMESSAGE .................................................................................................................. ..............................6
BUDGETCALENDAR .............................................................................................................. .............................13
STRATEGICPLAN ........................................................................................................ .............................15
FINANCIAL SUMMARIES ............................................................................................. .............................27
FUNDSTRUCTURE .................................................................. ...............................
FISCALPOLICY ........................................................................ ...............................
FUNDSUMMARY .......................................................................... ...............................
REVENUE SOURCES AND GENERAL FUND ESTIMATES .................. ...............................
FUNDBALANCE ....................................................................... ...............................
GENERAL FUND REVENUE .................................................... ...............................
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT...........
BOROUGHASSEMBLY ........................................................... ...............................
MANAGER'S OFFICE ............................................................... ...............................
CLERK'S OFFICE ...................................................................... ...............................
LEGALSERVICES .................................................................... ...............................
FINANCE.................................................................................... ...............................
FINANCE/MANAGEMENT INFORMATION SERVICES ...... ...............................
ASSESSING................................................................................ ...............................
ENGINEERING AND FACILITIES ........................................... ...............................
COMMUNITY DEVELOPMENT DEPARTMENT .................. ...............................
BUILDINGINSPECTION .......................................................... ...............................
ECONOMIC DEVELOPMENT .................................................. ...............................
GENERAL ADMINISTRATION ............................................... ...............................
PARKS AND RECREATION .......................... ...............................
EMERGENCY PREPAREDNESS .............................................. ...............................
SCHOOL DISTRICT SUPPORT ................................................ ...............................
HEALTHAND SANITATION ................................................... ...............................
ANIMALCONTROL .................................................................. ...............................
EDUCATION, CULTURE, AND RECREATION ..................... ...............................
CONTRIBUTION TO KODIAK COLLEGE AND LIBRARIES ..............................
TRANSFERS............................................................................... ...............................
................ .............................27
.............. ............................... 28
.............. ............................... 33
.............. ............................... 39
................ .............................45
................ .............................48
.............. ............................... 50
................ .............................52
.............. ............................... 54
.............. ............................... 56
.............. ............................... 58
................ .............................60
................ .............................62
.............. ............................... 64
.............. ............................... 66
.............. ............................... 68
................ .............................70
................ .............................72
............... .............................74
..... .............................76
.............. ............................... 78
.............. ............................... 80
.............. ............................... 82
.............. ............................... 84
.............. ............................... 86
.............. ............................... 88
................ .............................90
SPECIALREVENUE FUNDS ........................................................................................ .............................93
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES ............................... .............................93
SPECIAL REVENUE FUND RECAP ....................................................................................... .............................96
CHILDCARE ASSISTANCE PROGRAM ............................................................................... .............................98
RESOURCEMANAGEMENT .................................................................. ............................... ............................100
BUILDING AND GROUNDS FUNDS ...................................................... ............................... ............................102
BUILDING AND GROUNDS FUND: BOROUGH BUILDING .............. ............................... ............................104
BUILDING AND GROUNDS FUND- MENTAL HEALTH CENTER ..... ............................... ............................106
BUILDING AND GROUNDS FUND: SCHOOL BUILDINGS ................ ............................... ............................108
BUILDING AND GROUNDS - SCHOOLBLDG MAJOR REPAIRS ......... ............................... ............................110
CHINIAKSCHOOL .................................................................................... ............................... ............................112
BUILDING AND GROUNDS- VARIOUS BOROUGH BUILDINGS ...... ............................... ............................114
BUILDING AND GROUNDS FUND: PARKS OPERATION AND MAINTENANCE .......... ............................116
COASTALMANAGEMENT .................................................................... ............................... ............................118
LOCAL EMERGENCY PLANNING COMMITTEE ................................ ............................... ............................120
WOMENS BAY ROAD SERVICE AREA ................................................ ............................... ............................122
SERVICEAREA NO. 1 .............................................................................. ............................... ............................124
SERVICEAREA NO. 2 .............................................................................. ............................... ............................126
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I GLOSSARY ................................................................................................................ ............................... 263
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MONASHKA BAY ROAD SERVICE AREA ........................................... ............................... ............................128
BAY VIEW ROAD SERVICE AREA ........................................................ ...............................
FIRE PROTECTION AREA NO. 1 (BAYSIDE FIRE DEPARTMENT) ... ...............................
............................130
............................132
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT ........................
............................134
WOODLAND ACRES STREET LIGHT SERVICE AREA ...................... ...............................
............................136
WOMENS BAY FIRE DEPARTMENT .................................................... ...............................
............................138
TRINITY ISLANDS STREET LIGHT SERVICE AREA .......................... ...............................
............................140
MISSION LAKE TIDE GATE SERVICE AREA ...................................... ...............................
............................142
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TRINITY ISLANDS SUBDIVISION PAVING DISTRICT ...................... ...............................
FACILITIESFUND ................................................................................... ...............................
............................144
............................146
TOURISM DEVELOPMENT .................................................................... ...............................
............................148
FULLERTRUST ........................................................................................ ...............................
............................150
DEBT SERVICE FUND .................................................................. ...............................
............................153
DEBT SERVICE - EDUCATION AND HEALTH .................................... ...............................
............................164
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CAPITAL PROJECTS FUND ........................................................ ...............................
ENTERPRISE ................................................................... ...............................
............................167
............................217
MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL ..............................
............................218
HOSPITAL ENTERPRISE FUND ............................................................. ...............................
............................220
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KODIAK FISHERIES RESEARCH CENTER .......................................... ...............................
............................222
911 SERVICE ............................................................................................. ...............................
............................224
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APPENDIX ..................................................................................... ...............................
BUDGETORDINANCE ................................................................................ ...............................
............................227
............................240
FEESCHEDULE ............................................................................................. ...............................
............................247
I GLOSSARY ................................................................................................................ ............................... 263
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GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
Kodiak Island Borough
Alaska
For the Fiscal Year Beginning
July 1, Zoos
President
Executive Director
The Government Finance Officers Association of the United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to the Kodiak Island Borough for its annual budget for the fiscal
years beginning July 1, 1990 through July 1, 2008.
In order to receive this award, a governmental unit must publish a budget document that meets program
criteria as a policy document, as an operating guide, as a financial plan, and as a communications medium.
The award is valid for a period of one year only. We believe our current budget continues to conform to
program requirements, and we are submitting it to the GFOA to determine its eligibility for the fiscal year
2009 award.
INTRODUCTION
Introduction
The Kodiak Island Borough is a second -class borough incorporated September 24, 1963. The Borough
' currently operates under a manager form of government. The Manager is hired by the Assembly and
oversees the day -to -day affairs of the Borough. The Assembly is comprised of seven members elected
by the public to govern the Borough. The Borough Mayor, also elected by the people, presides over the
1 Assembly, votes only in the case of a tie, and serves as a ceremonial figure for certain Borough affairs.
The day -to -day business of the Borough is conducted within six departments: Manager's Office, Clerk's
Office, Finance /MIS Department, Assessing, Community Development and Engineering /Facilities.
Kodiak is the largest island in the State of Alaska and the second largest in the United States, second
only to the island of Hawaii. Located in the Gulf of Alaska, accessed only by boat or plane, the Kodiak
Island Borough faces unique challenges in providing services to nearly 14,000 residents. The majority of
' the population lives within the City of Kodiak and surrounding area, while several small cities and
villages exist in more remote areas of the island.
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Kodiak Island is known for the incredible Kodiak brown bear, world -class sport fishing and hunting, and
' one of the largest commercial fishing ports in the nation. Kodiak also has the privilege of housing the
nation's largest United States Coast Guard Base and the first commercial rocket launch facility.
I
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Sep
Kodiak Island Borough
ouzinkie
Kodiak
— Kodiak Station
Women Bay
Chiniak
Old Harbor
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0 20 40 80 Miles
Source: Aaslra DWartment Labor and
Wor force Deuebpmerk, Reseamh and
Malys°s andUS Census Bureau, 2000 aged a {des.
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Kodiak Island Borough
FY 2009 -2010
ELECTORATE
BOROUGH MAYOR
BOROUGH ASSEMBLY
BOROUGH BOROUGH MANAGER
ATTORNEY HR Officer /Exec Assistant
Grant Writer /Special
Projects Support
Resource Management
Fire Chief
ENGINEERING /FACILITIES
Director
Maintenance Coordinator
Maintenance Worker
Solid Waste
Environmental Specialist
Solid Waste /Landfill Supervisor
Baler Operator II
Baler Operator II
Baler Operator I
Baler Operator I
Baler Operator 1
Kodiak Fisheries Research
Center
Maintenance Engineer
Receptionist/Interpretive
Specialist
Receptionist
Projects Office
Project Manager
/Inspector
Projects Assistant
Secretary III
BOROUGH CLERK
Deputy Clerk
Assistant Clerk
FINANCE /MIS DIRECTOR
Finance
General Accountant
Accounting Tech, A/P
Accounting Tech, Payroll
Revenue Accountant
Local Administrator
Child Care Assistance
Program
Cashier
MIS
Programmer /Analyst
Operations Supervisor
Network Administrator
GIS Analyst
Secretary III
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ASSESSOR
COMMUNITY
Property Appraiser
DEVELOPMENT
Appraiser Technician
Director
Assessment Clerk I
Associate Planner,
LRP
Associate Planner,
Enforcement
Secretary III
BOROUGH CLERK
Deputy Clerk
Assistant Clerk
FINANCE /MIS DIRECTOR
Finance
General Accountant
Accounting Tech, A/P
Accounting Tech, Payroll
Revenue Accountant
Local Administrator
Child Care Assistance
Program
Cashier
MIS
Programmer /Analyst
Operations Supervisor
Network Administrator
GIS Analyst
Secretary III
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FISCAL YEAR 2010 AT A GLANCE
General Fund
The mill rate for FY2010 is set at 10.5 mills, which remains the same as the FY2009 budget. In this budget
expenditures exceed revenues by $1,261,581. The FY2009 budget was balanced with a use of fund balance in the
amount of $870,169 but the fund balance only decreased $67,803 to $3,158,913. If we use the budgeted amount
of fund balance in FY2010 our ending fund balance will be $1,897,332.
One mill is budgeted to equal to $913,000 in property tax and $136,500 in severance taxes for a total of
$1,049,500.
We have budgeted $966,706 in State Revenue Sharing this year. We received $777,571 in State Revenue Sharing
in FY2009.
Funding to the School District has increased $859,000 this year. School District support accounts for 70% of the
budget.
We have budgeted $100,000 in the Community Development department for junk removal. In FY2009 the
Borough spent $87,050 for junk removal.
This year PERS (Public Employees Retirement System) has kept our employer contribution rate at 22 %. The PERS
actuaries have determined that our rate should be 42.32% but the State has capped the rate at 22 %. The Borough
has an unfunded PERS obligation of $9,534,836.
Special Revenue Funds
At the present time we are estimating the FY2010 interest earnings of the Facilities Fund to be $1,000,000. We
have budgeted $595,000 of the Facilities Fund for payment of bonds. This will pay for all but $200,000 of the
FY2010 Hospital debt service. We have also budgeted for the Facilities Fund to pay for building insurance of
$202,000 and $500,000 for capital projects. If not for the Facilities Fund these expenses would have to be paid by
the General Fund and would amount to just over 2 mills.
Debt Service
There are no significant changes in the Debt Service Funds. Total Debt Service expenditures are budgeted at
$4,076,799. The State is reimbursing the Borough for $2,152,530 of these costs. The Facilities Fund is transferring
$595,000 to help pay for debt service expenses. Without these two sources of income, our mill rate would have to
be raised about 3 mills.
Capital Projects
The Borough is currently managing $45,355,239 in capital projects. $31,174,160 of these projects were financed
by the 2004A, 2004B, and 2008 bond issues. The vast majority of these projects are related to the School District
and education.
Enterprise Funds
There are no significant changes in the Enterprise Funds this fiscal year. The Borough has hired Bell and
Associates, Inc. to conduct a solid waste study for the Kodiak Island Borough. The study should be finished in
FY2010.
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I Residents,
Transmitted herewith is the fiscal year 2010 budget document for the Kodiak Island Borough (KIB). This
1 budget is submitted according to Borough Code Section 3.08.030 and State Statutes, and includes the goals and
objectives for fiscal year 2009 as determined by the Assembly in their adoption of the Kodiak Island Borough
Strategic Plan.
' Mission Statement
Our mission is to provide quality service to the public in a fiscally responsible manner while fulfilling
' Borough responsibilities and exercising powers required by Alaska Statute Title 29 and the Kodiak Island Borough
Code of Ordinances.
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Vision Statement
Our vision is that the Kodiak Island Borough government is trusted and respected as a leader in providing
the highest quality of services to the public in a cost effective, efficient manner that is open, dynamic, and focused.
Previous Financial Performance Leading to the FY2010 Budget
General Fund
The fund balance of the General Fund only decreased $67,803 in FY2009. This is quite good considering
the fact that we budgeted to use $870,169 of fund balance to balance the FY2009 budget. At the end of FY2009
the General Fund had a fund balance of $158,913. Our goal is to keep a fund balance of between $1,000,000 and
$2,000,000.
We have budgeted to use $1,261,581 of this fund balance to balance the FY2010 budget. This will reduce
our fund balance to $1,897,332. This will still leave us in our targeted range.
There are several reasons why the fund balance of the General Fund decreased so little.
1. With the same mill rate as last year the General Fund collected $116,419 more in real and personal
property taxes.
2. Federal PILT (payment in lieu of taxes) came in $478,782 over budget. This was mostly due to the
federal government catching up on previous partial payments.
3. The MIS (management information services) department came in $128,464 under budget. This was
mostly due to a vacant GIS analyst position.
4. The Community Development Department was $108,079 under budget. Again, this was mostly due
to a vacant position.
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Special Revenue Funds
For virtually all of our special revenue funds FY2009 went pretty much as budgeted and in line with
previous years.
The Borough established a special revenue fund named the "Facilities Fund" to account for the sale of
Shuyak Island to the Federal Government in FY1996. At 6/30/2009 the Facilities Fund had a fund balance of
$39,693,012. The Facilities Fund earned $1,337,694 on its investments in FY2009. This was only $142,306 under
budget and resulted in a return of 3.4%
Eighty -five percent of the interest earnings from the previous year can be used for insurance, debt
reimbursement (capped at 50 %), and capital projects, the remaining 15% must be kept in the fund for inflation
proofing.
Some highlights of other special revenue funds are listed below.
1. Snow removal in the Woman's Bay Road Service District was budgeted at $33,400 but was came
to $95,058 in FY2008.
2. Road maintenance and snow removal costs were in line with last year and generally under
budget.
3. Fire district costs were in line with previous years and under budget.
4. The Tourism Development Fund budgeted bed tax revenues of $70,980 but bed tax revenues
came in at $87,945. Bed tax revenue has been steadily increasing every year. In FY2006 the
Borough only received $47,795 in bed tax.
Debt Service Funds
The Borough paid $4,066,590 in debt service costs in FY2009. The State of Alaska reimbursed the
Borough for $2,146,506 of these costs or 53 %. Interest earnings of the Facilities Fund paid for $932,000 (23 %) of
these costs.
Capital Project Funds
At the current time the Borough is managing $54,464,325 in capital projects. The majority ($29,171,232)
of these projects were funded by the 2004A, 2004B, and 2008A bond issues. The State of Alaska reimburses the
Borough for 60% of debt service payments for repairs and maintenance and 70% of the costs of new construction
for school buildings.
As the projects that have been funded from the proceeds of general obligation are complete we will have
far less construction going on.
Enterprise Funds
The Borough has four enterprise funds: Solid Waste Disposal, Hospital, Kodiak Fisheries Research Center
(KFRC), and 911 Service.
One of the biggest issues facing the Borough is the rise in closure /post closure costs. In FY2009 the
Borough recorded $348,634 in closure /post - closure costs. This brings our total liability for closure /post - closure
costs to $4,390,364. With increases in the cost of oil and new environmental regulations these costs will rise even
more.
The Borough currently leases the Hospital to Providence Health Care and the KFRC Building to the Federal
and State Government. As such the Borough has little impact in the day to day operation of these entities.
The Borough collects a tax on phone lines and uses part of the funds to recover the cost of maintaining
addresses on our computer system and remits the rest of it to the City of Kodiak to support their communications
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system. The Borough is not making as much revenue off of 911 surcharges with more and more people using cell
phones which are not taxed by the Kodiak Island Borough.
Current Financial Condition
The Borough is quite healthy financially. Here are some of the indicators:
• At June 30, 2009 the Borough had $69,116,852 in cash and investments. With a population of
13,373 people this is $5,168 for every man woman and child in the Borough.
• The assessed value of taxable property in the Borough at June 30, 2009 was $896,893,679 or
$67,067 per person.
• At June 30, 2007 (this is the most current data available) there was $140,915,000 on deposit in
Kodiak banks. This is $10,537 for every Borough resident.
• In the last 10 years the total taxable assessed value of the Borough increased from $748,755,543
to $896,893,679, an increase of $148,138,136. This is an increase of 20% over the last ten years
for an average of 2% per year.
Even with our continued economic growth the Borough's population is going down, we have fewer
children enrolled in our schools, and the number of registered voters is declining. The State of Alaska
demographers feel that this trend will continue for at least 25 more years.
' Major Policy Issues
The major policy issues for FY2010 are maintaining the same level of service to our residents, funding the
School District to adequately provide a quality education to our youth, and maintaining our low tax rate. This year
we were able maintain our General Fund mill rate at 10.5 mills.
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The only reason the Borough was able to maintain our General Fund mill rate was a use of Fund Balance
of $1,261,581. Without this drawdown the mill rate would have had to be increased by 1.2 mills. For the owner of
a $250,000 house this would have been an increase of $300 per year.
The local contribution to the School District is governed by Section 14.17.025 of the Alaska Statutes and is
an item of major concern since this one department in the budget represents about 70% of the total General Fund
budget. State statutes outline the minimum and maximum amounts that can be contributed to the School District
based on factors of assessed value, mill rate, instructional units, and the cost differentials. This budget
appropriation is at the maximum amount allowed by State statutes.
This year the Borough's total School District budget is $11,218,347 with a direct contribution to the School
District of $9,300,000, in -kind services budgeted at $990,350 and debt service of $927,997 (net of State debt
reimbursement). This contribution is equal to 12 mills of property tax, both real and personal.
The Facilities Fund is the only way that the Borough is able to balance the General Fund budget without a
tax increase of close to one mill. The Facilities Fund pays for all of building insurance that would normally be paid
for by the General Fund. This is budgeted at $202,000 for FY2010. The Facilities Fund also pays for much of the
debt service that would have to be absorbed by the General Fund if these monies were not available. In FY2010
the Facilities Fund is moving $595,000 to pay for a portion of this debt service expense.
Interest rates have gone down and will remain low for some time. This will seriously reduce the amount
of income that the Facilities Fund will earn on its investments. This loss of investment income can only be made up
from property tax increases if services are not to be cut.
In FY2009 General Fund expenditures exceeded revenues by $67,803. This leaves the Borough with an
estimated fund balance in the General Fund of $3,162,680. We have budgeted to "use" $1,261,581 of this fund
balance in FY2010. This will leave us with a fund balance of $1,091,099.
The reason that the Borough had this surplus was a combination of higher revenues than expected and
generally lower expenditures. There were several revenue sources that significantly exceeded their budgets. The
biggest difference in revenue includes the Federal Payment in Lieu of Taxes (PILT) of $475,015 over budget. The
biggest savings in expenditures savings were $60,511 in the Finance Department, $128,464 in the Management
Information Systems office, and $108,076 in Community Development. Much of these savings were due to vacant
positions throughout the year.
This year the Assembly increased contributions to the non - profits approximately 15 %. Every year the
Assembly has to take a hard look at the funding of non - profit organizations. Traditionally the Borough has
allocated a considerable amount of money towards non - profit agencies within the Kodiak Island Borough and this
year was no exception.
The Borough is responsible for solid waste collection and disposal for a portion of the Borough. Generally
this portion is called the road system and is that part of the island group that is accessible by road. The Borough
contracts for solid waste collection and operates the landfill on its' own.
The existing solid waste program has resulted in significant progress toward creating a high quality,
environmentally responsible, integrated solid waste management system. The Kodiak Island Borough landfill is
fully operational with daily coverage, leachate control and treatment. The current footprint is expected to last until
2014 with planning for lateral expansion to occur in the near future. This future expansion should increase the life
of the landfill to 2024. Our recycling efforts will extend the life of our landfill by removing from the waste stream
for disposal scrap metal, corrugated cardboard, aluminum, paperboard, newspaper, plastics, and mixed paper. Our
landfill permit has been approved by the Alaska Department of Environmental Conservation after years of work. All
of these efforts will improve the management of our solid waste and will result in a significant cost savings to the
budget in future years.
Tax Rate and Financial Analysis
This budget keeps the General Fund mill rate at 10.50 mills. As discussed before this rate would have to
be increased to 12 mills if not for the use of fund balance. The voters of the Kodiak Island Borough initiated and
passed a property tax revenue cap in October of 1998, limiting the amount of any potential increases to the mill
rate. The tax cap does allow an increase for new debt service and inflation. Pursuant to Alaska law respecting
initiatives however this limit is subject to change after two years and this time period has lapsed.
The fund balance of the General Fund at June 30, 2009 is estimated to be $3,094,205. This budget
includes a "use of Fund Balance" of $1,261,581 to balance the budget.
General Fund revenues have increased from $11,731,233 in FY2005 to a budgeted $15,401,289 in FY2010,
an increase of 31 %. The Borough did budget to use $1,261,581 of fund balance to balance the FY2010 budget. This
was not included as revenue in the above calculations.
General Fund revenues are budgeted at $15,401,289; $11,278,658 (73 %) from property taxes, $1,432,600
(9 %) from severance taxes, $66,250 (<1 %) from licenses and permits, $2,492,781(16 %) from intergovernmental
sources, $105,000 (1 %) from interest earnings, and $26,000 ( <1 %) from miscellaneous revenue. To balance the
budget we budgeted using $1,261,581 of our fund balance.
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General Fund expenditures are expected to increase from $13,413,551 in FY2007 to a budgeted
$16,662,870 in FY2009, an increase of $3,249,319 (24 %). During this time frame General Fund School District
expenditures went from $9,082,990 to a budgeted $11,308,619, an increase of $2,225,629 (25 %).
' General Fund expenditures and transfers are budgeted at $3,135,059 (19 %) for general government,
$162,578(1 %) for public safety, $11,308,619 (68 %) for education, $240,034 (1 %) for culture and recreation,
$350,500 (2 %) for health and welfare, $484,788 (3 %) for assessing, and $931,792 (6 %) for community
development. The FY2010 budget is $998,955 more than actual expenditures of $15,663,915 in FY2009.
This year PERS (Public Employees Retirement System) has kept our employer contribution rate at 22 %.
The PERS actuaries have determined that our rate should be 42.32% but the State has capped the employer's
' contribution at 22 %. For FY2009 the Borough has an unfunded PERS obligation of $9,534,836. The State of Alaska
PERS retirement system is a single employer, defined benefit retirement system. The Borough does not share its
retirement costs with any other government.
' The Facilities Fund plays a major part in keeping our General Fund Expenditures down. The Facilities Fund
was created when the Borough sold Shuyak Island to the State of Alaska for forty two million dollars. This fund has
been set up as a permanent fund where only the interest earnings can be used, and then only after inflation
proofing. Basically, the Borough can use up to 85% of the previous year's interest earnings for building insurance,
debt service, and capital projects. In FY2010 the Facilities Fund is budgeted to transfer $202,000 to building and
grounds for property insurance, $595,000 to debt service and $500,000 to capital projects. If the Facilities Fund
were not available this $1,297,000 would have to be paid out of the General Fund and ultimately the individual
taxpayers. This is a savings of 1.25 mills.
Various service districts within the Borough levy a property tax to provide service within the Borough.
' These levies range up to 2.5 mills. A complete schedule of these rates can be found on page 36.
Property assessments have increased from last year largely due to new construction and other property
just now becoming taxable. A consistent pattern of reappraisals, and the standardization and increased quality of
' both the real and personal property rolls has continued. The taxable value of real and personal property for
FY2010 is $896,893,679, an increase of $26,123,117 (3 %) over FY2009's value of $870,770,562.
' The total proposed budget for fiscal year 2010 calls for expenditures and transfers of $50,857,864. The
Kodiak Island Borough School District's (KIBSD) budget of $41,228,474 is not included in this total for three
reasons: 1) the School District is still formulating their budget, 2) it will not be approved by the State of Alaska until
July, and 3) the school board is a governing board and the Borough Assembly has no control over their budget
except for the local appropriation and total budget approval. If the Kodiak Island Borough School District were
included as part of the Kodiak Island Borough, the Borough budget would total $92,086,338.
The largest component of the Budget is Capital Projects with the General Fund running a very close
second. The proposed General Fund budget is $16,662,870 or 33% of the total budget. Of this, $11,308,619 is for
transfers to and other expenses of the school district. Of the $18,494,804 budgeted for capital projects
' $14,646,412 is for education and $3,305,285 of our debt service expenditures are for education. Education makes
up 58% of the total Borough budget.
' Debt service expenditures are budgeted at $4,076,799, an increase of $677,442 over FY2006. State debt
reimbursement is budgeted at $2,152,530. The State pays for 60 - 70% of our debt for school construction.
The Borough has five different capital project funds. These are Borough Capital Projects, Bond
' Improvements, State Capital Grants, Landfill Improvements and Hospital Improvements. At this time the Borough
has $54,464,325 in ongoing capital projects. For a complete description of these funds and the individual projects
you can turn to the capital projects tab.
The Borough faces many challenges for FY2009 and beyond. The State of Alaska is receiving more money
from the sale of oil that it did several years ago. Increased prices have offset declining production on the North
Slope. The State has been trying to cut or contain costs wherever possible. One large area is education. While the
State has continued level funding, the State has not kept up with the escalating cost of education. This means that
the Boroughs pay for a larger share of education by making up the difference in diminishing State support for
education.
Along with cuts in State and Federal funding are the increasing costs of complying with State and Federal
regulations such as the Clean Water Act, wetland regulations, and others.
The economy of the Borough is sound. We have a diversified economic base including fishing, timber
harvesting, tourism, a rocket launch facility, a Fisheries Research Center, and a large contingent of Federal and
State government employees. In FY2009 Fitch raised our bond rating from A- with a stable outlook to A- with a
positive outlook. It is imperative that we continue to be financially responsible and seek cost effective
improvements throughout Borough operations.
Objectives for FY2010
The Borough has several objectives for FY2010.
Performing our day to day operations is always important. We perform some of our functions on an area
wide basis and some on a service area basis.
Tasks such as property assessment, tax collection, and planning and zoning, and administrative functions
are performed on an area -wide basis. One of the most important functions of the Borough is procuring funds to
pay for the school district.
As you page through the document you will notice that every department has goals and objectives. Goals
are the long term purposes of that department and objectives are what the department wants to accomplish this
year.
Fire protection, road maintenance, building inspections, and other functions are performed on a service
area basis. The revenues from this areas fund these services.
In addition to performing our day to day operations there are several projects that the Borough would like
to complete in this fiscal year. The two most important projects are the new high school swimming pool and
implementation of the new assessing program.
The Borough is working on many projects that will take more than a year to complete. Most of these are
in our capital project funds. In that section the reader can easily see what projects are scheduled to be completed
in FY2010 and which ones will take longer.
Government Finance Officers Distinguished Budget Presentation Award
The Borough has been a participant in the Distinguished Budget Presentation Award program since
FY1990. The Borough has received the Distinguished Budgetary Presentation Award for all of their budgets from
FY1991 through FY2009. We will be submitting this budget to the GFOA for their evaluation.
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Acknowledgment
Particular appreciation is directed to all members of the Kodiak Island Borough staff for their cooperative,
efficient and dedicated service during the past year. Special appreciation is also given to the finance department
for their assistance in the preparation of this document. Also, I would like to give thanks to each member of the
Assembly for their interest and support in adopting legislation, goals, and policy guidance that allows staff to
conduct the financial affairs of the Kodiak Island Borough in a progressive and responsible manner.
Conclusion
The requested appropriations have not been established easily. The Assembly provided goals and
objectives in December, which helped the staff build budgets around these goals from the start. During the months
of February and March, budget sessions were conducted with all departments and agencies. Since then, several
budget work sessions have been held with the Assembly. As usual, this process was difficult due to limited
revenues and the unavailability of State revenue projections until after the legislative session ended in May.
Rick Gifford
` Borough Manager
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Karleton G. Short
Finance Director
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Respectfully submitted,
KODIAK ISLAND BOROUGH
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Rick Gifford
` Borough Manager
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Karleton G. Short
Finance Director
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BUDGET CALENDAR
KODIAK ISLAND BOROUGH
FISCAL YEAR 2010
The following activity is outlined as essential for the orderly formulation of the fiscal year 2010 Borough budget
(July 1, 2009 through June 30, 2010).
DATE
ITEM
BY
January 23, 2009
Budget Preparation Message
Manager
January 23
Distribution of budget worksheets to aid departments and service
districts in submitting their requests
Finance Officer
February 20
Final day for departmental budget requests to be returned to Manager
(via Finance Officer)
Department Heads
February 20
Revenue forecast (all funds)
Finance Officer
February-March
Work sessions to resolve or justify differences of department budgets
Manager/ Finance
Officer /Dept. Heads
March 1
Distribution of forms to gather input from autonomous not - for - profit
organizations
Finance Officer
March 30
Receipt of Service District budgets
Service Districts
April 30
Due date for public and not - for - profit agencies budget requests
Finance Officer
April 30
Prior to or on April 30, submission of proposed budget and budget
message for Assembly in a work session (per KIB Code Subsection
3.08.030) to include KIBSD budget
Manager
April 30
Receipt of KIBSD budget (if KIBSD wants their budget incorporated
into KIB budget, then by April 1)
School District
April -May
Assembly department review
Manager /Dept.
heads
May 21
Introduction of Budget Ordinance (Power Point presentation)
Manager
May 18
Publication on hearing
Clerk
June 4
Public hearing and adoption of budget (as required by KIB Code
Section 3.8.50) by June 10
Assembly
July 1
Budget execution
All concerned
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The Budget Process
' The budget process begins on the first Friday in January with the budget preparation message by the Borough
Manager. At this time, budget worksheets are distributed to the various departments to aid them in preparing
their requests. The following week, forms are distributed to solicit input from the villages and from autonomous,
not - for - profit organizations.
Departmental budget requests must be returned to the Finance Department by the second week in February.
Departments must include line item monetary requests and goals and objectives for the upcoming fiscal year.
The Finance Officer prepares revenue forecasts for all funds by the third week in February.
' During February and March, work sessions are held between the Manager, Finance Officer, and department heads
to resolve or justify the departmental budgets.
Service district budgets must be received by March 31 of the year, per Section 4.20.030 of the Borough code. The
school district budget must be received by April 30 of the year, per Section 3.08.030 B of the code. Budget
requests by public and not - for - profit organizations must be returned to the Manager's Office no later than the first
of April.
' The Manager presents the annual budget message during the last week of April. The proposed budget and capital
program must be presented to the Borough Assembly in a work session prior to April 30,per section 3.08.030 A of
the code.
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During the months of April and May, the Assembly reviews the budget with the Manager and department heads.
In May, the Manager introduces the budget ordinance. There must be a public hearing on the budget on or before
June 10 of each year. The Borough Clerk posts the notices of this public hearing.
The budget shall be adopted by a favorable vote of a majority of all members of the Assembly no later than June
10 through the adoption of an ordinance setting forth the appropriation levels and the mill rate. The Borough
Mayor may veto the ordinance, but his veto may be overridden by two - thirds of all the votes to which the
Assembly is entitled on the question.
If the Assembly does not adopt the budget by June 10, the budget, as presented by the Manager, shall be deemed
to have been finally adopted, per Section 3.08.060 of the code.
Budget Amendments
According to the Borough Code for Public Finance - Budget, upon adoption of the budget through Assembly passage
of the budget ordinance, the budget is in effect for the budget year (July1 -June 30).
Amendments to the budget can occur anytime during the fiscal year through the Borough Assembly or
administrative action. Generally, the following actions are required at the level of the particular change:
1. All new appropriations are authorized by an appropriation ordinance that amends the annual budget
ordinance.
2. A resolution of the Borough Assembly is required to move (appropriate) amounts between
departments and projects.
Basis of Accounting
The term "basis of accounting" is used to describe the timing of recognition that is, when the effects of
transactions or events should be recognized.
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The Borough uses this same basis for our budgeting.
The Borough budgets government -type funds (for example, the General Fund, Special Revenue Funds, and Debt
Service Fund) on a modified accrual basis. Revenues are recognized only when they are both measurable and
available. Revenues are considered available if they are received within 60 days of year end. Expenditures are
recognized when they are incurred, but an exception to this general rule is principal and interest on general long-
term debt, which is recognized when due. Prepayment of insurance and similar services extending over more than
one year is allocated to the years benefited.
The Enterprise Funds (Municipal Solid Waste and Collection, Hospital, Kodiak Fisheries Research Center, and 911
Services) also budget obligations when incurred as expenditures. Revenues are recognized when they are
obligated to the Borough (for example, user fees are recognized as revenues when services are provided).
In all funds when goods and services are not received by the end of the year, the encumbrances lapse.
Encumbrances are not recognized in the year of encumbrance but in the year they are incurred.
Balanced Budget
All funds of the Borough must have a balanced budget. For the Borough, this means that revenues, plus a use of
unrestricted fund balance, must equal expenditures.
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STRATEGIC PLAN
A-66
STRATEGIC PLAN
' (FISCAL YEARS 2009 -2013)
Adopted by the Kodiak Island Borough Assembly
' Resolution No. FY2009 -18
t KODIAK ISLAND BOROUGH'S MISSION, VISION, AND GUIDING PRINCIPLES
I. MISSION
' To provide quality service to the public in a fiscally responsible manner while fulfilling
Borough responsibilities and exercising powers required by Alaska Statute Title 29 and the
Kodiak Island Borough Code of Ordinances.
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11. VISION
The Kodiak Island Borough Government is trusted and respected as a leader in providing
the highest quality of services to the public in a cost effective, efficient manner that is open,
dynamic, and focused.
III. OUR GUIDING PRINCIPLES
• ACCESSIBILTY
All citizens and employees throughout the Borough, regardless of abilities, will have
ready access to our services and facilities. Language and culture will not be barriers.
Our operations will be open to the public and will ensure fair and equitable treatment for
all.
• ACCOUNTABILITY
We will ensure public funds will be administered as required by State and Federal laws,
in a manner that maximizes services in balance with available resources. We will do so
in full accordance with the law and in the public interest with the highest degree of
integrity.
• CUSTOMERS
We will operate in a customer - driven manner both internally and externally with a focus
on treating all persons with courtesy and respect. We will strive to provide the highest
quality service and ensure customer satisfaction.
• DIVERSITY
We will treat all citizens with dignity and respect. We will demonstrate through our
actions an understanding and appreciation for cultural diversity and individual
Kodiak Island Borough
15
Resolution No. FY2009 -18
Page 1 of 11
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differences. Under no circumstances will harassment or discrimination of a sexual,
religious, or racial nature be tolerated. '
VALUED EMPLOYEES AND VOLUNTEERS
We will enable and encourage employees and volunteers to self manage their work with
the expectation that they are accountable for their decisions and actions. We will strive '
to provide and maintain quality- working conditions along with providing the resources
necessary for success. While recognizing the importance of each member's
contributions to the operation, we will nurture teamwork and recognize and reward hard '
work, creativity, and innovation.
• PURSUIT OF EXCELLENCE
We are committed to quality and excellence, will strive for continuous improvements and
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creativity, and will not be satisfied with "that's the way we have always done it."
• MISSION - DRIVEN
We will focus our efforts on the mission of the Kodiak Island Borough and not allow
needless rules and bureaucracy to get in the way of accomplishing our objectives.
Flexibility and responsiveness, with accountability, will be the principal boundaries of our
operation.
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• INTEGRITY, LOYALTY, AND TRUST
Ethical conduct is paramount and we will work to create an environment of trust and
loyalty based on open, honest, and positive interactions with whomever we have
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contact.
• STEWARDSHIP
We are committed to and expect the most efficient use of the public's resources and will
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strive to maximize the life, value, and utility of the public property under our trusteeship.
• TEAMWORK
We will work professionally and cooperatively together as a team with a spirit of mutual
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respect to accomplish our mission, recognizing the important contributions and solutions
each member can bring to the operation.
ROUGH GOALS
IV. KODIAK ISLAND BOROUGH
The Kodiak Island Borough was created as a regional government to serve the public by
financing and administering the primary functions of Education, Assessment and Collection
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of Taxes, Land Use through Planning and Zoning, Mental and Physical Health, and General
Administration. Other services include Solid Waste Collection and Disposal, Parks and
Recreation, Economic Development, and Animal Control. It is our overall goal to provide
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these services in an efficient and cost effective manner, taking into consideration a staffing
and funding plan that strives for public satisfaction. The following strategies are designed to
accomplish these goals and are modified annually to be used as a foundation for the design
and implementation of the Kodiak Island Borough's annual budget.
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V. KODIAK ISLAND BOROUGH'S CORE STRATEGIES '
Overall strategic theme: To build and maintain credibility, trust, and accountability to the
public. We must continually work to improve our services and allocate our resources wisely.
We must listen carefully to our citizens and to fully and effectively inform them of how our
actions are addressing their needs and concerns.
Kodiak Island Borough 16 Resolution No. FY2009 -18
Page 2 of 11 '
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A. Education Goals and Objectives
1. Pursue increased funding at the state and federal level to offset the local cost for
education.
' a. Maintain a vigilant and active lobbying effort to ensure a strong voice for education at
the state and federal level.
b. Continue to actively participate and support regional organizations such as the
' Alaska Municipal League and the Southwest Alaska Municipal Conference as
vehicles for increased funding for education.
c. Continue to support and pursue statewide Borough formation and school district
consolidation in order to create a fairer distribution of the cost of education.
d. Support legislative efforts to adopt a cost differential foundation formula program that
will address the additional cost of education in rural areas.
e. Encourage the Legislature to forward fund education.
' 2. Continue to improve on our positive and cooperative working relationship with the KIBSD
to maximize efficiency and positive outcomes.
' a. Annually review all in -kind projects and operations prior to budget preparations by
both bodies, and stipulate service types, levels and agreed costs and financial plans.
b. Annually review with KIBSD all facilities and generate a comprehensive needs and
' condition survey for incorporation into Item A.2.a. which documents a short (one
year) and long (six -year) plan to address funding, staffing, and projects that address
any deficiencies for each facility.
c. Create a long -term fiscal plan for budget purposes that deals with the contribution
' cap and the fiscal shortfalls projected that minimizes negative impacts on school
district operations and ensures solid educational programs and adequate
maintenance and operations of school facilities.
' d. Seek cooperative solutions to educational needs that are balanced, sustainable, and
effective.
' This adopted power is restricted to Hospital and Mental Health services only.
Kodiak Island Borough 17 Resolution No. FY2009 -18
' Page 3 of 11
Table of Powers
MANDATORY POWERS
A.
Education
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B.
C.
General Administration and Finance
Tax Assessment and Collection
D.
Planning and Zoning
ADOPTED POWERS
E.
Emergency Services Planning
F.
Community Health (restricted area - wide)'
G.
Solid Waste Collection and Disposal (non area -wide, outside cities, except
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Kodiak)
H.
Parks and Recreation (non area -wide, outside cities)
I.
Economic Development (non area -wide, outside cities)
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J.
Animal Control (non area -wide, outside cities)
K.
Road Maintenance and Construction (service areas)
L.
Street Lighting (service areas)
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M.
Fire Protection and First Responder Emergency Medical Services (service
areas)
A. Education Goals and Objectives
1. Pursue increased funding at the state and federal level to offset the local cost for
education.
' a. Maintain a vigilant and active lobbying effort to ensure a strong voice for education at
the state and federal level.
b. Continue to actively participate and support regional organizations such as the
' Alaska Municipal League and the Southwest Alaska Municipal Conference as
vehicles for increased funding for education.
c. Continue to support and pursue statewide Borough formation and school district
consolidation in order to create a fairer distribution of the cost of education.
d. Support legislative efforts to adopt a cost differential foundation formula program that
will address the additional cost of education in rural areas.
e. Encourage the Legislature to forward fund education.
' 2. Continue to improve on our positive and cooperative working relationship with the KIBSD
to maximize efficiency and positive outcomes.
' a. Annually review all in -kind projects and operations prior to budget preparations by
both bodies, and stipulate service types, levels and agreed costs and financial plans.
b. Annually review with KIBSD all facilities and generate a comprehensive needs and
' condition survey for incorporation into Item A.2.a. which documents a short (one
year) and long (six -year) plan to address funding, staffing, and projects that address
any deficiencies for each facility.
c. Create a long -term fiscal plan for budget purposes that deals with the contribution
' cap and the fiscal shortfalls projected that minimizes negative impacts on school
district operations and ensures solid educational programs and adequate
maintenance and operations of school facilities.
' d. Seek cooperative solutions to educational needs that are balanced, sustainable, and
effective.
' This adopted power is restricted to Hospital and Mental Health services only.
Kodiak Island Borough 17 Resolution No. FY2009 -18
' Page 3 of 11
Continue with the current momentum towards addressing the physical condition and
safety needs of educational facilities to ensure safe, healthy, and well- maintained
facilities that are conducive to a positive learning environment.
a. Develop and proceed with the planning, design, and construction of school and
related capital improvements as approved by the voters.
b. Continue to seek funding for student safety projects including safe student access to
school facilities.
c. Seek additional funding for capital improvements approved by the voters and not yet
constructed due to significant construction cost increases since voter approval and
sale of bonds.
d. In conjunction with the school district, develop program plans that will improve facility
maintenance, renewal, replacement, and guide facility planning into the future.
e. Develop a funding strategy that assures maintenance needs are adequately funded.
f. Support vocational educational programs that address regional needs and include a
cooperative effort between educational providers and employers. This endeavor
could include renovating the existing voc -ed space to create a community voc -ed
facility that is designed to integrate the program needs of the KIBSD and the Kodiak
College in their efforts to prepare students for entry into the workforce. Continue to
support vocational opportunities and training.
g. Continue to work with the Kodiak Island Borough School District in the "Career
Pathways" program to ensure student needs are met and to coordinate with Kodiak
College.
B. General Administration and Finance Goals and Objectives
1. Create a long -term fiscal plan that incorporates KIBSD funding, renewal, replacement
and maintenance costs for all Borough operations including enterprise funds.
a. Create a long -term fiscal plan to produce a reliable and comprehensive plan
reflecting assumptions and fiscal projections under the current fiscal and political
environment. This plan should include sustainable and cost effective guidelines.
2. Continue to provide reliable and competent accounting services to all Borough
departments and outside agencies.
a. Maintain timely reconciliation of all accounts.
b. Pay all bills promptly.
c. Prepare a comprehensive annual financial report that meets the standards of the
Government Finance Officers Association.
d. Prepare accurate and timely monthly financial reports.
e. Keep accurate records of all Borough fixed assets.
To professionally manage the Borough's cash and investments to include the corpus of
the Facilities Fund.
a. Manage the Borough's investment portfolio to:
i. Protect the investments of the Borough.
ii. Provide liquidity to pay ongoing obligations of the Borough.
iii. Provide interest earnings to help defray the use of property taxes.
b. To monitor the banking agreement with our bank and issue and evaluate RFP's for
banking services.
c. Be proactive in the detection and prevention of fraud.
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Kodiak Island Borough 18 Resolution No. FY2009 -18
Page 4 of 11 '
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4. Provide a comprehensive risk management program for the Borough, including the
school district.
a. Identify all property that needs to be insured and determine appropriate values and
deductable limits.
b. Evaluate risk management coverage and financial condition of various insurers and
re- insurers.
5. Prepare a budget each year for adoption by the Borough Assembly.
a. Ensure the Budget meets the standards set by the Government Finance Officers
Association.
b. Ensure user fees cover the actual cost of providing the service unless a lower level
of funding has been approved by the Assembly to minimize general fund subsidies of
special services.
6. Provide safe and efficient Management Information Services to staff and the Assembly
a. Provide and evaluate new software and hardware for use by the Borough employees
and Assembly.
b. Insure safety of Borough records through timely and complete backups.
7. Maintain and expand our web site.
a. The web site should allow public access to meeting schedules, agendas, packets,
' minutes, and review items.
b. The web site should allow public access to all Borough records that are not of a
confidential nature.
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c. The web site should include access to a fully functional Geographic Information
System that can be manipulated by layers to show trails, wetlands, land ownership,
evacuation plans and additional links to other public resources.
d. Use technology to increase communication between Kodiak Island communities.
8. Maintain and expand our comprehensive Geographic Information System (GIS).
a. Extend the base map layer in the geo database beyond the road system to include
the entire borough.
b. Synchronize the GIS map with the property records in the assessing department
database, enabling the generation of maps displaying any given selection of legal or
physical property characteristics.
c. Set up a web server, to which the database will be copied nightly, giving the public
continuous access to up -to -date property records and user - defined maps.
9. Collect all Borough receivables in a timely manner using a uniform criterion.
a. Prepare and collect property taxes in an accurate and prompt manner.
i. Maintain a low inventory of tax - foreclosed property through regular sales that
minimizes negative community impacts.
ii. Ensure all properties are reviewed and selected for documented public purposes
prior to disposal in a timely manner.
10. Continue to work with municipalities and other service providers to increase efficiencies
and cooperation that will lower costs to the citizens.
a. Continue to pursue efficiencies by utilizing municipal services in a cooperative
manner with all municipalities.
b. Continue to review and evaluate all options for providing superior services through
consolidation, annexation, unification or other methods that may maximize
efficiencies.
Kodiak Island Borough 19 Resolution No. FY2009 -18
Page 5 of 11
2. Review taxation options with an eye towards diversification of taxation in order to spread '
the tax burden as much as possible and provides adequate funding to accomplish the
mission statement.
a. Review policy that excludes property from taxation in road service areas if the '
property fronts on a state ROW.
b. Review taxation policies on commercial tourism activities.
3. Complete the implementation of the new assessing database and accurate conversion ,
of data from the old database.
Kodiak Island Borough 20 Resolution No. FY2009 -18
Page 6 of 11 '
c. Enforce road service area powers and operations.
d. Educate the public on how a neighborhood fits into service area powers and
procedures.
e. Establish a process that would develop roads in a cost effective manner.
11. Continue to review and implement land management strategies for public owned lands.
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This includes land sales that are in balance with the real estate market and provide the
transfer of developable public lands to the private sector in an equitable and cost-
effective manner. Reserve KIB land for public recreation (hunting, hiking, berry picking, 4
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wheeling, etc.).
a. Evaluate all Borough land on a regular basis and conduct a sale of land that is
appropriate for development and in demand.
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12. Operate and maintain Borough facilities in a safe, healthy, energy efficient and attractive
manner that creates a positive environment for the community and ensures safe and
reasonable access for all citizens including the physically impaired.
a. Ensure lease rates of Borough facilities generate sufficient revenues to pay for
adequate operational and maintenance expenses.
b. Identify and seek funding sources to evaluate Borough facilities to ensure
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earthquake survivability.
c. Ensure that all Borough buildings are brought into ADA compliance during
renovation.
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d. Work cooperatively with local government entities to develop a sustainable facilities
replacement plan.
e. Ensure that all borough buildings are brought to maximum energy efficiency.
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13. Develop and implement a methodology to systematically review and evaluate Borough
operations.
a. Conduct an Annual Strategic Planning Session.
'
b. Review and update the Personnel Rules and Regulations.
C. Tax Assessment and Collection Goals and Objectives
'
1. Continue to provide a comprehensive taxation and assessment program that is fair and
equitable for all citizens that assesses values of all properties at market value
a. Review all forms of taxation to ensure 100% inclusion.
b. Continue to review the property inventory to ensure that property descriptions are
current and accurate.
c. Conduct field visit and revaluation of another one -fifth of the properties in the
borough, as part of the five year cyclical reappraisal program.
'
d. Audit selected business personal property accounts for completeness and accuracy.
2. Review taxation options with an eye towards diversification of taxation in order to spread '
the tax burden as much as possible and provides adequate funding to accomplish the
mission statement.
a. Review policy that excludes property from taxation in road service areas if the '
property fronts on a state ROW.
b. Review taxation policies on commercial tourism activities.
3. Complete the implementation of the new assessing database and accurate conversion ,
of data from the old database.
Kodiak Island Borough 20 Resolution No. FY2009 -18
Page 6 of 11 '
a. Establish procedures to ensure consistency in data entry and management for
' quality control.
b. Document all database functions as configured for Kodiak Island Borough.
c. Specify and calibrate land, cost, and depreciation schedules.
' D. Planning and Zoning Goals and Objectives — Community Development
1. Develop a framework in creating a "sustainable Kodiak ", one that focuses on quality of
t growth over quantity of growth.
a. Provide a process to make Borough land available in balance with the private sector
for quality growth to meet the demand of the community.
' b. Develop a work plan that addresses the health and welfare of existing
neighborhoods by preventing their degradation and fosters their quality of growth
through the revitalization of their infrastructure, public areas as well as encouraging
private investment.
c. Develop a "Borough Energy Plan" in coordination with State energy planning
programs to address the high cost of fossil fuels with alternative energy sources but
located in areas that do not cause impacts to adjacent homeowners.
' 2. Create a quarterly joint review process with the Planning and Zoning Commission to
review existing issues and new initiatives related to planning and zoning.
' a. Create an incremental training program and curriculum for Planning and Zoning
Commissioners that addresses both the legal and community responsibilities of the
Planning and Zoning Commission and recognizes the need for continued talent and
expertise at this level.
' b. Facilitate the attendance of new commissioners to New Commissioners training
programs, along with subscription services to appropriate planning books and
periodicals along with building up the existing in -house media library.
' c. Provide through the Borough clerk's office training for the proper and legal process
for meetings to ensure fair and equitable treatment of Borough citizens.
3. Maintain and update the Comprehensive Plan on a regular basis with public input and
' review for update and incorporation of the various area plans.
4. Review existing zoning ordinances with a focus on minimizing the amount of zones
' where possible to mitigate confusion and simplify zoning administration.
a. Review adopted subdivision codes (Title 16) and zoning districts (Title 17) to ensure
that they are appropriate and focused on the needs and direction provided by the
' newly adopted comprehensive plan and provide a balance of uses.
b. Periodically review the inventory of public and private land that is available for
development by zoning district in order to determine whether there is adequate land
' within the various zoning districts to provide for the needs of all borough residents.
c. Review and analyze area zoning to determine the need and potential placement of
various zoning districts where needed to meet the diverse needs of all Kodiak Island
Borough residents.
' d. Review codes and work with and encourage the private sector to develop quality
gravel extraction sources for the community.
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5. Develop a Transportation System that is multi -modal and is interconnected with side
roads that create a system that makes it easy to travel around the community.
a. Review new subdivision development with regard to impact of traffic generation to
existing road system, bike trails, and public transportation.
Kodiak Island Borough 21
Resolution No. FY2009 -18
Page 7 of 11
b. Review existing parking requirements that are consistent with a thriving downtown
core area or other nodes of development. '
c. Incorporate pedestrian (bike and walking) trails along with new road construction.
6. Work with the U.S. Census Bureau to accurately account for all residents living in Kodiak
during the upcoming census.
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a. Review U.S. Census Bureau maps to accurately identify the location of cities,
villages, and other groups of residents (i.e. Russian Village, Village Islands, boat
harbor residents)
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b. Coordinate with Census Bureau workers in their effort to locate houses,
neighborhoods, or subdivisions.
9. Monitor and review the Building Inspection Program to ensure a uniform, efficient, and
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7. Oil and Gas Programs
a. Review and modify if necessary the "Tri- Borough Position Paper" on oil and gas
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drilling in the Shelikof Straits
b. Incorporate into the Coastal Management Plan the ability to give the Borough the
maximum authority possible to govern its own coastal zone and resources and to
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have a seat at the table on larger resource development issues that recognizes the
local use of local fish, game and subsistence resources.
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c. Participate in the development of the Federal /State Kodiak 'Subarea Plan" that seeks
,
to address Oil Spill and Hazardous Substance Release clean up, identifies sensitive
areas around the island, develops a contact list of responders and develops
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Geographic Response Strategies (GRS) that develops tactics for addressing oil in
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specific areas.
d. Support the sharing of Federal offshore oil and gas receipts with coastal
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communities to provide for planning and implementation of coastal related projects.
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8. Continue to work towards high quality service delivery by encouraging the efficient use
of existing assets and by vigorously pursuing state /federal planning grants.
t
a. Seek out and utilize other State and Federal planning programs and integrate them
with existing Borough planning needs to maximize resources.
b. Take a stronger enforcement stance with the creation of an enforcement officer
'
position to enforce borough code including but not limited to zoning violations,
dumpster use violations, tree and other resource theft.
9. Monitor and review the Building Inspection Program to ensure a uniform, efficient, and
'
cost effective program for the community.
E. Emergency Services Planning — Community Development
'
1. Continue to work with the City of Kodiak and other emergency responders to provide up-
to -date emergency plans.
a. Continue to seek out and implement grant programs to aid in funding the update of
'
emergency plans, responder's equipment purchases, and training opportunities.
b. Provide opportunities to ensure that all emergency personnel and Incident Command
Center staff are fully trained to perform their tasks in the case of emergency.
,
c. Continue to educate the public as to responses and procedures in the cases of
emergency.
d. Review and update tsunami sirens around Kodiak Island.
'
F. Community Health Goals and Objectives
1. Create long -term facilities Master plan for the Counseling Center.
,
Kodiak Island Borough 22 Resolution No. FY2009 -18
Page 8 of 11
'
i
I
it
a. Work with the consultant and advisory groups to create a long -term plan for health
facility maintenance and construction to serve the needs and changing
demographics of the community.
b. Seek additional grant and other funding opportunities.
2. Seek to acquire sufficient land to support future Hospital growth that is reflective of the
long -term facilities plan for the Hospital.
a. Utilizing the hospital master plan to seek to acquire sufficient land to serve any future
construction needs.
b. Work cooperatively with Providence to replace the care center with a new facility that
will meet the current and future needs of long -term care.
c. Work cooperatively with Providence to provide a rehabilitation service facility,
possibly closer to the hospital.
d. Seek to research all options in order to provide quality health care to citizens of
Kodiak Island.
3. Continue to advocate for appropriate full reimbursement of hospital costs and citizen
medical expenses by the State, Federal government, and Coast Guard in a fairer
manner.
4. Seek additional grant and other funding opportunities.
5. Advocate for the best health care in a coordinated manner with Federal, State, and local
agencies.
6. Work with other agencies in Kodiak to develop quality facilities for senior citizens.
G. Solid Waste Collection and Disposal Goals and Objectives
Implement the comprehensive solid waste management plan that addresses the solid
waste function for the next 20 to 50 years in a cost effective and efficient manner.
a. Continue to monitor the Solid Waste Rate Study.
b. Identify future site and begin site control planning processes for landfill expansion
area.
c. Continue to take steps that will extend the existing landfill site through
comprehensive recycling and other means for as long as possible without going out
of the current permitted area.
d. Continue to investigate federal and state loans and grants to pay for lateral
expansion and closeout of the existing 'footprint" upon closure.
e. Encourage KIBSD and Kodiak College to recycle waste and to add recycling
education to their education programs.
2. Evaluate and analyze the recycling program to create a long -term participatory program
and plan that is sustainable.
a. Adopt policy supporting reduction, re -use, and recycling of materials as preferable to
landfill disposal
b. Adopt policy and procedures requiring rate payers to recycle certain specified
materials
c. Develop a fee structure to give rate payers incentives to recycle i.e. "Pay- As -You-
Throw"
d. Commit to diversion goals of 25% by 2012 and 50% by 2020.
Kodiak Island Borough 23 Resolution No. FY2009 -18
Page 9 of 11
e. Negotiate a solid waste collection contract that supports recycling and other
diversion efforts to reduce the amount of solid waste in the landfill. I
H. Parks and Recreation Goals and Objectives
1. Evaluate and identify those lands under Borough ownership that would be appropriate
for developed or passive parks and recreation facilities, with a goal of a comprehensive
Parks and Recreation Plan to guide future decisions.
a. Review urban areas for potential neighborhood pocket parks in areas of growth. '
b. Develop standards for playground equipment and related improvements to ensure
the highest degree of utility at the lowest reasonable cost
c. Meet with the Parks and Recreation Committee on a quarterly basis. '
d. Retain access to public lands for the enjoyment of all recreation users.
e. Create an interconnected system of multi use bicycle and pedestrian paths for all
residents and visitors. This trail system should link schools, parks and trails with
other destination points.
f. Complete the Recreational Amenities ordinance.
2. Complete a road system trails plan using public participation and existing trails with a
focus on a trail network that is interconnected and allows for minimum user conflict and
'
maximum use by all citizens.
a. The borough will maintain an inventory of the interconnected system of multi -use
bicycle and pedestrian paths for residents and visitors.
'
3. Encourage the Parks and Recreation Committee to move ahead with conceptual plans
for Mill Bay Park, End of the Road Park, and winter use of urban lakes.
4. Seek land acquisitions or trades that would provide more public access to lands on the
road system.
,
I. Economic Development Goals and Objectives
1. Maintain vigilance and effective participation in fishery politics and legislation that
advocates for long -term preservation of landings of product to the Borough and ensures
'
any environmental restrictions on fisheries are based on sound science and fairly reflect
any socio- economic impacts on our region.
a. Continue to work with the City of Kodiak and KFAC to pursue a comprehensive and
effective program that leads to sustainable and economically productive fisheries that
ensure the long -term health of the fishery habitat and ecosystem.
b. Find and work with industry representatives that have a regional and cooperative
focus to assist in the direction of efforts and resources in affecting fisheries policy
and legislation.
c. Determine and foster strategies to create a statewide force to offset negative,
incorrect, or misleading information about fisheries.
'
d. Create a Kodiak Fisheries and Oceanic Research Advisory Board to support a
sustainable Kodiak fishing industry and community interests to enhance
communication between Kodiak's public officials and research sector and to facilitate
,
communication among state, federal, and university researchers in Kodiak.
e. Work with Kodiak Chamber of Commerce and other entities to actively promote
Kodiak's seafood and other products.
,
Kodiak Island Borough 24 Resolution No. FY2009 -18
Page 10 of 11
t
2. Procure and administer a consultant contract to develop an Island -Wide Transportation
Feasibility Study
3. Encourage development of increased airport capacity for economic opportunities.
4. Continue to pursue high quality telecommunications access through fiber optics and
Internet access to outlying areas.
a. Ensure that telecommunications are integrated into the long -term plans that allow for
maximum efficiencies and minimize redundancies through use of common
easements and infrastructure.
5. Review ways to promote, encourage, and support the development of
businesses and home businesses including those in the outlying communities.
6. Work with Kodiak Chamber of Commerce and Kodiak Island Convention Visitors Bureau
to promote quality tourism growth.
J. Animal Control Goals and Objectives
1. Continue to support a program that protects the public and animals in a cooperative cost
effective and efficient manner.
a. Continue to have the Community Development Department monitor the contract to
ensure conflicts are minimized and public health and safety are maximized.
Kodiak Island Borough 25 Resolution No. FY2009 -18
Page 11 of 11
FINANCIAL SUMMARIES
1
1
FINANCIAL SUMMARIES
1
1
1
FUND STRUCTURE
The Borough accounts are organized on the basis of fund and account groups, each of which is considered a
separate accounting entity. Operations of each fund are accounted for with a separate set of self - balancing
accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate.
Borough resources are allocated to and accounted for in individual funds based upon the purposes for which they
are to be spent and the means by which spending activities are controlled. The various funds in this report are
grouped into five generic fund types within two broad fund categories.
Government Fund Types
General Fund: The General Fund is the operating fund of the Borough and is used to account for all financial
resources, except those that are required to be accounted for in another fund.
Special Revenue Funds: Special Revenue Funds are used to account for the proceeds of specific revenue sources
(other than major capital projects) that are legally restricted to expenditures for special purposes. We include
neighborhood service districts such as road, fire, and street lighting, as well as maintenance of our buildings and
grounds, in this fund type.
Debt Service Funds: The Debt Service Funds are used to account for the accumulation of, resources for, and the
payment of general long -term debt principal, interest, and related costs. The bulk of our debt is in the form of
general obligation bonds which are accounted for primarily in one large debt service fund.
Capital Project Funds: Capital Projects Funds are used to account for financial resources to be used for acquisition
or construction of major capital facilities and equipment. We use these funds to track our projects funded by bond
revenue, grants and other large maintenance projects.
Proprietary Fund Types
Enterprise Funds: Enterprise Funds are used to account for operations (a) that are financed and operated in a
manner similar to private business enterprises where the intent of the governing body is that the costs (expenses,
including depreciation) of providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges, or (b) where the governing body has decided that periodic
determination of revenues earned, expenses incurred, and /or net income is appropriate for capital maintenance,
public policy, management control, accountability, or other purposes.
The Borough has four Enterprise Funds: Municipal Solid Waste, Hospital Facility, Kodiak Fisheries Research Center,
and 911 Emergency Telephone Services.
27
Staff Economy
The size and distribution of staff will be a prime concern. The Assembly will seek to limit staff
increases to areas where approved program growth and support absolutely requires additional
staff and to reduce staff where this can be done without adversely affecting approved service
levels.
Capital Construction
Emphasis will be placed upon continued reliance on a viable level of pay -down capital ,
construction to fulfill needs in an Assembly approved comprehensive capital improvements
program.
28 '
FISCAL POLICY
This fiscal policy, adopted March 15, 1990, is a statement of the guidelines and goals that will influence and guide
the financial management practices of the Kodiak Island Borough. A fiscal policy that is adopted, adhered to, and
regularly reviewed is recognized as the cornerstone of sound financial management. Effective fiscal policy:
contributes significantly to the Borough's ability to insulate itself from having a financial crisis;
enhances long -term financial credibility by helping to achieve the highest bond and credit ratings possible;
promotes long -term financial stability by establishing clear and consistent guidelines;
directs attention to the total financial picture of the Borough rather than single -issue areas;
promotes the view of linking long -run financial planning with day -to -day operations; and
provides the Assembly and the citizens of the Borough with a framework for measuring the fiscal impact
of government services against established fiscal parameters.
To these ends, the following policy statements are provided:
1. Operating Budget Policies
'
The budget is a plan for allocating resources. The objective is to enable service delivery with allocated
resources. Services must be delivered to the citizens at a level that will meet real needs as efficiently
and effectively as possible.
The Borough's goal is to pay for all recurring expenditures with recurring revenues and to use non-
recurring revenues for non - recurring expenditures.
It is important that a positive undesignated fund balance and appositive cash balance be shown in all
governmental funds at the end of each fiscal year.
,
When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year must be
reduced sufficiently to create a positive undesignated fund balance and a positive cash balance.
'
When possible, the borough will integrate performance measurement and productivity indicators
within the budget. This should be done in an effort to improve the productivity of Borough programs
and employees. Productivity analysis should become a dynamic part of the Borough administration.
'
The budget must be structured so that the Assembly and the general public can readily establish the
relationship between expenditures and the achievement of service objectives.
The individual department and agency budget submissions must be prepared with the basic
assumption that the Assembly will always attempt to maintain the current tax rates.
Budgetary review by the Assembly will focus on the following basic concepts:
'
Staff Economy
The size and distribution of staff will be a prime concern. The Assembly will seek to limit staff
increases to areas where approved program growth and support absolutely requires additional
staff and to reduce staff where this can be done without adversely affecting approved service
levels.
Capital Construction
Emphasis will be placed upon continued reliance on a viable level of pay -down capital ,
construction to fulfill needs in an Assembly approved comprehensive capital improvements
program.
28 '
Program Expansions
Proposed expansion to existing programs and services must be submitted as budgetary
increments requiring detailed justification. Every proposed program or service
' expansion will be scrutinized on the basis of its relationship to the health, safety,
and welfare of the community.
' Functions of all departments and agencies should be reviewed in an effort toward reducing
duplicate activities within the Borough government and the autonomous and semi - autonomous
agencies, which receive appropriations from the Borough.
' The budget will provide for adequate maintenance of capital plant and equipment and for its
orderly replacement.
' The administration will maintain budgetary controls at the character level within each
organizational unit. (Characters are broad classifications of expenditures: fringe benefits,
contractual services.)
' The preparation and distribution of monthly budget status reports, interim financial statements,
and annual financial reports is required.
' The Borough will remain current in payments to the retirement system.
The Borough will develop and annually update a long -range (three to five years) financial
' forecasting system that will include projections of revenues, expenditures, and future costs and
financing of capital improvements that are included in the capital budget.
The Borough will develop and annually update a financial trend monitoring system which will
examine the fiscal trends from the preceding five years- trends such as revenues and
expenditures per capita and adjusted for inflation, liquidity, or operating deficits. Where
possible, trend indicators will be developed and tracked for specific elements of the Borough's
' fiscal policy.
2. Debt Policies
' The Borough will not fund current operations from the proceeds of borrowed funds.
The Borough will confine long -term borrowing to funding of capital improvements or projects that cannot
be financed from current revenues.
' When the Borough finances capital projects by issuing bonds, it will repay the debt within a period not to
exceed the expected useful life of the project.
Target debt ratios will be annually calculated and included in the review of financial trends.
1 29
New Programs
New programs or services must also be submitted as budgetary increments requiring detailed
justification. New programs or services will be evaluated on the same basis as program
expansion plus an analysis of long term fiscal impacts.
Existing Service Costs
'
The justification for base budget program costs will be a major factor during budget review.
Administrative Costs
t In
all program areas, administrative overhead costs should be kept to an absolute minimum.
' Functions of all departments and agencies should be reviewed in an effort toward reducing
duplicate activities within the Borough government and the autonomous and semi - autonomous
agencies, which receive appropriations from the Borough.
' The budget will provide for adequate maintenance of capital plant and equipment and for its
orderly replacement.
' The administration will maintain budgetary controls at the character level within each
organizational unit. (Characters are broad classifications of expenditures: fringe benefits,
contractual services.)
' The preparation and distribution of monthly budget status reports, interim financial statements,
and annual financial reports is required.
' The Borough will remain current in payments to the retirement system.
The Borough will develop and annually update a long -range (three to five years) financial
' forecasting system that will include projections of revenues, expenditures, and future costs and
financing of capital improvements that are included in the capital budget.
The Borough will develop and annually update a financial trend monitoring system which will
examine the fiscal trends from the preceding five years- trends such as revenues and
expenditures per capita and adjusted for inflation, liquidity, or operating deficits. Where
possible, trend indicators will be developed and tracked for specific elements of the Borough's
' fiscal policy.
2. Debt Policies
' The Borough will not fund current operations from the proceeds of borrowed funds.
The Borough will confine long -term borrowing to funding of capital improvements or projects that cannot
be financed from current revenues.
' When the Borough finances capital projects by issuing bonds, it will repay the debt within a period not to
exceed the expected useful life of the project.
Target debt ratios will be annually calculated and included in the review of financial trends.
1 29
1
3.
4.
5.
Net debt, as a percentage of the estimated market value of taxable property should not exceed two
percent.
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed
15 percent.
The Borough recognizes the importance of underlying and overlapping debt in analyzing financial
conditions and will regularly analyze its indebtedness.
The Borough will maintain good communications about its financial condition with bond and credit
institutions.
The Borough will follow a policy of full disclosure in every annual financial statement and bond official
statement.
The Borough will avoid borrowing on tax anticipation and maintain adequate fund balance.
Revenue Policies
The Borough will try to maintain a diversified and stable revenue structure to shelter it from short-run
fluctuations in any single revenue source.
The Borough will attempt to maintain a diversified and stable economic base by supporting policies that
promote tourism, fishing, agriculture, commercial, and industrial employment.
The Borough will estimate its annual revenues by an objective, analytical process.
The Borough, where possible and reasonable, will institute user fees and charges for specialized programs
and services. Rates will be established to recover operational, as well as capital or debt service costs.
The Borough will regularly review user fee charges and related expenditures to determine if pre-
established recovery goals are met.
The Borough will maintain a sound, consistent, and equitable ad valorem property tax assessment
program. The Borough will follow an aggressive policy of collecting tax revenues where the annual level
of uncollected current property tax should not exceed two percent.
The Borough should routinely identify governmental aid funding possibilities. However, before applying
for and accepting intergovernmental aid, the Borough will assess the merits of a particular program as if it
were funded with local tax dollars. Local tax dollars will not be used to make up for losses of
intergovernmental aid without first reviewing the program and its merits as a budgetary increment.
Investment Policies
The Borough will maintain an investment policy based on the Government Finance Officers Association
(GFOA) model investment policy.
The Borough will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections,
and deposits of all funds will be scheduled to ensure maximum cash availability and investment potential.
When permitted by law, the Borough will pool its various funds for investment purposes.
The Borough will obtain the best possible return on all investments consistent with the underlying criteria
of liquidity and safety of principal.
The Borough will regularly review contractual opportunities for consolidated banking services.
Accounting, Auditing, and Reporting Policies
The Borough will establish and maintain a high standard of accounting practices in conformance with
Generally Accepted Accounting Principles (GAAP).
30
1
1
1
0
C
6.
7.
The accounting system will maintain records on a basis consistent with accepted standards for
government accounting according to the Government Accounting Standards Board (GASB).
Regular monthly financial statements and annual financial reports will present a summary of financial
activity by departments and agencies within all funds.
Where possible, the reporting system will also provide monthly information on the total cost of specific
services by type of expenditure and revenue by fund.
An independent firm of certified public accountants will perform an annual financial and compliance audit
and will publicly issue an opinion, which will be incorporated into the Comprehensive Annual Financial
Report (CAFR).
The Borough will annually strive for the FFOA Certificate of Achievement for Excellence in Financial
Reporting and the GFOA Distinguished Budget Presentation Award.
Capital Budget Policies
The Borough will make all capital improvements in accordance with an adopted capital improvements
program.
The Borough will develop a multi -year plan for capital improvements that considers its development
policies and links the development process with the capital plan.
The Borough will enact an annual capital budget based on the multi -year capital improvement program.
The Borough will coordinate development of the capital improvement budget with development of the
operating budget. Future operating costs associated with new capital projects will be projected and
included in operating budget forecasts.
The Borough will maintain all its assets at a level adequate to protect its capital investments and to
minimize future maintenance and replacement costs.
The Borough will identify "full -life" estimated cost and potential funding source for each capital project
proposal before it is submitted to the Assembly for approval.
The Borough will determine the total cost for each potential financing method for capital project
proposals.
The Borough will identify the cash flow needs for all new projects and determine which financing method
best meets the cash flow needs of the project.
Reserve Policies
The Borough will maintain a fund balance designation for fiscal cash liquidity purposes; i.e. fiscal reserve
that will provide sufficient cash flow to minimize the potential of short-term tax anticipation borrowing.
The Borough will maintain appropriated contingencies to provide for unanticipated expenditures. The
three contingencies and their recommended minimum funding levels are:
Emergency Contingency 1.00% of General Fund
Personnel Contingency 0.50% of General Fund
Litigation Contingency 0.25% of General Fund
The Borough will maintain sufficient self- insurance reserves, as established by professional judgment,
based on the funding techniques utilized and the recorded losses.
For fiscal year 2010 these are the levels of funding required to meet these needs. Basically this is
unencumbered fund balance in the General Fund:
531
L
The $3,162,680 in unreserved fund balance in the General Fund easily covers these amounts. I
32
I
J
I
I I
I
General Fund Balance
Percent Applied for Fund
Contingency Balance
Emergency
$3,162,680
1%
$31,627
Personnel
$3,162,680
1/2%
15,813
Litigation
$3,162,680
1/4%
7,907
Total
N/A
N/A
$55,347
L
The $3,162,680 in unreserved fund balance in the General Fund easily covers these amounts. I
32
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I
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I
BudgetSummary,All Funds
Special Debt
General ftvenue Service
Fund Funds Funds
Capital
Projects Enterprise
Funds Funds Total
Estimated Beginning Balance
$ 3,158,913
$ 43,644,138 $
5,938
$11,762,030
$30,234,829
$ 88,805,848
Revenues
Property Taxes
9,586,658
1,029,950
-
-
-
10,616,608
Bed Tax
-
100,000
100,000
Non Ad Valorem Taxes
300,000
-
300,000
Payment in Lieu of Taxes
1,217,000
1,217,000
Severance Taxes
1,432,600
1,432,600
Penalties & Interest Fees
175,000
-
175,000
Rents & Royalties
-
616,556
2,317,030
2,933,586
User Fees
-
69,000
69,000
Land Sales Activites
-
21,500
3,768,680
3,790,180
Licenses & Permits
66,250
21,000
-
87,250
Federal Revenues
350,075
-
350,075
State Revenues
2,142,706
158,948
2,152,530
9,193,646
13,647,830
Fines
500
-
-
-
500
Interest Earnings
105,000
1,026,840
1,000
490,471
13,820
1,637,131
Miscellaneous
25,500
18,705
-
-
93,500
137,705
Transfers In
-
250,500
1,923,269
-
66,500
2,240,269
Total Available Funds
18,560,202
46,888,137
4,082,737
21,446,147
36,563,359
127,540,582
Expenditures
General Government
3,135,059
-
-
96,613
-
3,231,672
Education
11,308,619
3,305,285
14,645,412
2,182,572
31,441,888
Health & Welfare
350,500
764,910
771,776
1,458,180
3,345,366
Assessing
484,788
-
67,063
551,851
Community Development
931,792
-
-
931,792
Child Care Assistance
-
101,148
101,148
Resource Management
185,313
185,313
KIB Buildings
1,021,761
1,021,761
Coastal Management
24,000
24,000
LEPC
33,800
33,800
Road Maintenance
520,579
520,579
Public Safety
162,578
568,916
218,664
70,320
1,020,478
Culture and Recreation
240,034
-
-
-
240,034
Economic Development
-
101,000
-
-
101,000
Solid Waste
-
130,774
4,013,652
4,144,426
Other
-
8,650
6,604
2,534,502
-
2,549,756
Transfers Out
49,500
1,363,500
-
-
-
1,413,000
Total Use of Funds
16,662,870
3,928,667
4,076,799
18,464,804
7,724,724
50,857,864
Estimated Funds Available 6/30/09
$ 1,897,332
$ 42,959,470 $
5,938
$ 2,981,
$ 2
$ 76,682,718
33
Three Year Budget Overview
REVENUES
Rope rty Ta xes
Bed Tax
Non Ad Valorem Taxes
Payment in Lieu of Taxes
Severance Taxes
Penalties & Interest on Taxes
Rents & Royalties
User Fees
Land Sales Activites
Licenses & Permits
Federal Revenues
State Revenues
Fines
Interest Earnings
Miscellaneous
Sale of Fixed Assets
Sale of Bonds
TRANSFERSIN
TOTAL5OURCE OF FUNDS
EXPENDITURES
General Government
Education
Health & Welfare
Assessing
Community Development
Child Care Assistance
Resource Management
KIB Buildings
Coastal Management
Road Maintenance
Fire Districts
Public Safety
Culture and Recreation
Economic Development
Solid Waste
Capital Outlay
Other
TRANSFERS OUT
TOTAL USE OF FUNDS
460,284 601,556 616,556
-
General Fund
-
Special Revenue Funds Debt Service Funds
FY08
FY09
FY10
FY08 FY09
FY10 FY08 FY09 FY10
Actual
Estimated
Budgeted
Actual Estimated
Budgeted Actual Estimated Budgeted
$ 8,900,560
$ 9,148,053
$ 9,586,658
$ 897,479 $ 1,012,395
5 1,029,950 $ -
-
-
-
86,388
100,000 - - -
277,890
299,596
300,000
- -
- - - -
805,001
1,791,782
1,217,000
- -
- - - -
1,436,210
1,311,189
1,432,600
- -
- - - -
178,081
132,471
175,000
- -
- - - -
460,284 601,556 616,556
-
-
-
44,373
64,433
21,500
-
-
-
75,672
83,365
66,250
-
-
21,000
-
-
-
340,067
265,421
350,075
-
-
-
-
-
-
2,131,673
2,174,182
2,142,706
109,496
135,580
158,948
1,801,750
2,146,506
2,152,530
1,198
700
500
-
-
-
-
-
-
544,926
292,825
105,000
2,238,564
1,394,076
1,026,840
30,331
8,718
1,000
23,388
96,528
25,500
14,557
14,440
18,705
44,652
-
1,923,269
-
-
-
-
6,938,235
-
-
-
-
205,150
250,975
250,500
1,661,460
1,923,036
1,923,269
14,714,666
15,596,112
15,401,289
3,969,903
3,559,843
3,243,999
3,538,193
11,016,495
6,000,068
2,426,720
2,538,636
3,135,059
-
-
-
-
-
-
9,662,621
10,719,654
11,308,619
-
-
-
2,715,867
6,796,674
3,305,285
305,079
316,824
350,500
-
-
-
765,205
4,197,419
764,910
423,104
447,071
484,788
-
-
-
-
-
-
745,856
685,204
931,792
-
-
-
-
-
-
-
-
-
81,889
103,192
101,148
-
-
-
-
-
-
19,891
23,543
185,313
-
-
-
-
-
-
691,487
1,010,556
1,021,761
-
-
-
-
-
-
9,129
29,319
24,000
-
-
-
-
-
-
372,980
388,206
520,579
-
-
-
-
-
-
388,080
379,979
568,916
-
-
-
123,922
102,504
162,578
24,086
33,800
-
-
-
183,747
248,572
240,034
-
-
-
-
-
-
-
-
-
-
55,057
101,000
-
-
-
-
-
-
27,005
18,874
8,650
6,603
6,603
6,604
406,450
605,450
49,500
1,814,610
1,581,040
1,363,500
-
-
-
$ 14,277,499
$ 15,663,915
$16,662,870
$ 3,405,071
$3,613,852 $
3,928,667
$ 3,487,675
$ 11,000,696 $
4,076,799
34
Capital Projects Funds
Enterprise Funds
TOTAL
FY08
FY09
FY10
FY08
FY09
FY10
FY08
FY09
FY10
Actual
Estimated
Budgeted
Actual
Estimated
Budgeted
Actual
Estimated
Budgeted
9,798,039
$ 10,160,448
$ 10,616,608
-
-
-
-
-
-
-
86,388
1OD,000
-
-
-
-
-
-
277,890
299,596
300,000
-
-
-
-
-
-
805,001
1,791,782
1,217,000
-
-
-
-
-
-
1,436,210
1,311,189
1,432,600
-
-
-
-
-
-
178,081
132,471
175,000
-
-
-
2,310,230
2,318,310
2,317,030
2,770,514
2,919,866
2,933,586
-
-
-
3,719,326
3,424,520
3,837,680
3,719,326
3,424,520
3,837,680
-
-
-
-
-
-
44,373
64,433
21,500
-
-
-
-
-
-
75,672
83,365
87,250
204,106
350,893
-
26,763
-
-
570,936
616,314
350,075
68,035
1,986,954
9,193,646
-
-
-
4,110,954
6,443,222
13,647,830
-
-
-
-
-
-
1,198
700
500
1,061,912
322,527
409,471
422,129
258,741
13,820
4,297,862
2,276,887
1,556,131
2,400
-
-
249,291
242,655
93,500
334,288
353,623
2,060,974
8,000,000
-
-
-
-
-
8,000,000
6,938,235
-
1,100,000
3,028,281
-
72,950
72,950
66,500
3,039,560
5,275,242
2,240,269
10,436,453
5,688,655
9,603,117
6,800,689
6,317,176
6,328,530
39,459,904
42,178,281
40,577,003
-
-
-
-
-
-
2,426,720
2,538,636
3,135,059
-
-
-
1,999,382
1,984,936
2,182,572
14,377,870
19,501,264
16,796,476
-
-
-
1,175,510
1,095,535
1,458,180
2,245,794
5,609,778
2,573,590
-
-
-
-
-
-
423,104
447,071
484,788
-
-
-
-
-
-
745,856
685,204
931,792
-
-
-
-
-
-
81,889
103,192
101,148
-
-
-
-
-
-
19,891
23,543
185,313
-
-
-
-
-
-
691,487
1,010,556
1,021,761
-
-
-
-
-
-
9,129
29,319
24,000
-
-
-
-
-
-
372,980
388,206
520,579
-
-
-
-
-
-
388,080
379,979
568,916
-
-
-
107,980
43,043
70,320
231,902
169,633
266,698
-
-
-
-
-
-
183,747
248,572
240,034
-
-
-
-
-
-
-
55,057
101,000
-
-
-
4,628,825
3,907,021
4,013,652
4,628,825
3,907,021
4,013,652
6,230,606
21,164,787
18,464,804
-
-
-
6,230,606
21,164,787
18,464,804
-
-
-
-
-
-
33,608
25,477
15,254
-
2,843,751
-
590,000
-
-
2,811,060
5,030,241
1,413,000
$ 6,230,606 $24,008,538
$18,464,804
$ 8,501,697
$ 7,030,535 $
7,724,724
$35,902,548 $ 61,317,536
$50,857,864
35
TCA 9 10.50 2.50 1.25 14.25
Womens Bay Rd & Fire Service Area
10.50 1.25 11.75
4.1
TCA 1 10.50 2.00 12.50
City of Kodiak
TCA 3 10.50 1.25 11.75
KIB Airport Fire Protection Area
TCA 5 10.50 10.50
Entire Borough
(excluding special assessment areas)
TCA 7 10.50 1.50 1.50 13.50
Service Area No. 1
Fire Protection Area No. 1
`Properties w fth no road service 10.50 1.50 12.00
TCA 72 10.50 1.50 1.50 0.50 14.00
Trinity Islands Street Lighting
TEN YEAR ANALYSIS OF TAX RATES AND LEVY
Fiscal
Year
Real Property
Assessed Value
Personal Property
Assessed Value
Total
Assessed Value
Mill
Rate
Total
Tax Levy
2001
626,906,351
121,849,192
748,755,543
9.25
6,925,989
2002
635,934,054
116,117,838
752,051,892
9.25
6,956,480
2003
642,995,612
117,456,245
760,451,857
9.25
7,034,180
2004
659,695,261
110,941,504
770,636,765
9.25
7,128,390
2005
678,427,713
105,481,537
783,909,250
10.25
8,035,070
2006
692,709,445
106,206,504
798,915,949
11.00
8,788,075
2007
710,848,299
94,833,515
805,681,814
10.50
8,459,659
2008
734,527,929
100,997,608
835,525,537
10.50
8,773,018
2009
765,152,958
105,617,604
870,770,562
10.50
9,143,091
2010
788,107,547
108,786,132
896,893,679
10.50
9,417,384
Tax rate per $1,000 Last Ten Years
11.00
10.50
10.00
9.50
9.00
8.50
8.00
37
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
Assessed Values
last ten years
1,000,000,000
800,000,000
600,000,000
400,000,000
200,000,000 [all I I flL I L
0 1 1 1 1 7 1 11 1
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
■ Real Property Assessed Value ■ Personal Property Assessed Value
State Revenue Sharing
1,200,000
1,000,000 -
800,000 -
600,000
400,000
200,000
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
38
GENERAL FUND
Revenue Sources and General Fund Estimates
The largest source of revenue for the general fund continues to be property taxes at 68 %. Intergovernmental
revenue constitutes 15% of general fund revenues. The Borough instituted a severance tax in fiscal year 1992,
which will account for 9% of Borough revenue in fiscal year 2010.
GENERAL FUND REVENUE SUMMARY
General Fund Revenues
■ Property Tax
■ Licenses & Permits
■ Interest Earnings
■ Use of Fund Balance
• Severance Tax
• Intergovernmental Revenues
• Miscellaneous Revenues
39
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2007 Actua 1
2008 Actual
2009 Budget
2009 Actua 1
2010 Budget
Property Tax
$ 9,722,105
$ 10,161,532
$ 10,938,500
$ 11,371,902
$ 11,278,658
Severance Tax
1,316,689
1,436,210
1,488,213
1,311,189
1,432,600
Licenses &Permits
83,519
75,672
91,250
83,365
66,250
Intergovernmental Revenues
2,525,819
2,471,740
2,500,552
2,439,603
2,492,781
Interest Earnings
399,149
544,926
300,000
292,825
105,000
Miscellaneous Revenues
57,109
24,586
26,000
97,228
26,000
Use of Fund Balance
-
-
749,169
-
1,261,581
Total
$ 14,104,390
$ 14,714,666
$ 16,093,684
$ 1
$ 16,662,870
General Fund Revenues
■ Property Tax
■ Licenses & Permits
■ Interest Earnings
■ Use of Fund Balance
• Severance Tax
• Intergovernmental Revenues
• Miscellaneous Revenues
39
PROPERTY TAXES
Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010- 29.45.500 gives municipalities the
authority to levy a property tax. The Kodiak Island Borough's tax revenue for fiscal year 2010 is based on the
assessed valuation as of January 1, 2009. That value is estimated to be $870,770,560.
Assessed Values
last ten years
1,000,000,000
800,000,000 - --
600,000,000
400,000,000
200,000,000
0
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
■ Real Property Assessed Value ■ Personal Property Assessed Value
The Borough has set the tax levy for real and personal property at 10.75 mills which will generate
estimated property tax revenue of $9,641,607 with 88% being from real property and 12% from real property.
This is an increase of .25 mills. The Borough's cost for the 2008A bond issue is .24 mills.
The current delinquency rate is 0.3% (three tenths of one percent). For budget purposes, the amount of
tax generated by one (1) mill is $856,000.
Penalty and Interest on Taxes Receivable. AS 29.45.650 and KIB Code of Ordinances establishes the
authority to apply penalties and interest on delinquent property taxes. KIB levies a penalty of 10% for late
payments and interest at the rate of 12% per annum on past due accounts. The Borough does not recognize the
receivable at the time penalties and interests are applied to the accounts; rather, it is recognized when the
payment is made. Based on past collections, a conservative estimate of revenue is $175,000.
NON AD VALOREM TAXES
Motor Vehicle Tax. AS 29.10.431 allows the Division of Motor Vehicles to collect property tax on motor
vehicles on behalf of municipalities and boroughs. The property tax is a flat rate based on the type of vehicle and
40
1
Ile year of the vehicle. The tax is collected along with the biannual registration fee and remitted to the Borough
' on a monthly basis. This method of collection was created in anticipation of reducing the delinquency rate for
personal property taxes and improves collection of taxes on vehicles. Based on prior year collections the revenues
from this source are budgeted at $250,000.
PAYMENT IN LIEU OF TAXES
PILT - Federal. Payments in Lieu of Taxes (PILT) are federal payments to local governments that help offset
losses in property taxes due to nontaxable Federal lands within their boundaries. PILT payments are made
annually for tax - exempt Federal lands administered by the Bureau of Land Management, the National Park Service,
the U.S. Fish and Wildlife Service (all agencies of the Interior Department), the U.S. Forest Service (part of the U.S.
Department of Agriculture), and for Federal water projects and some military installations. Congress appropriates
PILT payments each year. The BLM allocates payments according to a formula in the PILT Act that includes
population, receipt- sharing payments, and the amount of Federal land within an affected borough. The estimated
amount for 2008 PILT revenue, $800,000, is based on what was received in fiscal years 2006 and 2007.
SEVERANCE TAXES
The Kodiak Island Borough levies a tax on certain natural resources that are severed or harvested within
the boundaries of the Borough. The tax rate is the borough -wide mill levy, which is currently 10.50 mills. The
resources that we collect taxes on are grouped into three categories: 1) fish, 2) rock, sand and gravel (mining), and
3) timber (logging).
Rock, Sand and Gravel Severance Tax. To estimate the value for rock, and gravel KIB looked at the
construction industry. The main source of extraction for this category is rock. The rock is sold to construction
companies for their building lots and road construction. Based on the revenues generated in fiscal years 2007 and
2008, the estimated revenue for fiscal year 2010 is $11,673.
Timber Severance Tax. The estimated value for timber is $5,872, based on a projection of revenue
received to date in the current fiscal year. The severance tax on logging has been in a state of decline for several
years due to a decreased demand from Asian markets. It should be noted that in FY1997, we received $272,000
and the mill rate was only 9.25 mills.
Fish Severance Tax. Budgeting for fish severance tax involves many factors. How many fish will be
available for harvesting? What countries will be buying our fish? What will the price per pound be? What will the
environmental issues be? Does the market prefer wild fish to farmed fish? Many of these variables are very
difficult to predict and with these issues in mind, the Borough is budgeting fish tax for 2010 at $1,400,000.
Overall, the 2010 severance tax is estimated to be $1,400,000. For budget purposes, the amount of tax
generated by one (1) mill is $133,333.
1 41
Severance Taxes
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
■ Fish ■ Mining ■ Timber
LICENSES AND PERMITS
Licenses and permits are revenues associated with the building industry. The largest portion of revenue
in this category is building permits, which can be attributed to the low interest rates on home mortgages in rural
areas throughout the State of Alaska. According to the Community Development Department, the building sector
could decrease in FY2010, so these revenues are budgeted at $45,000, less than last year's budget of $70,000. The
total budgeted amount for licenses and permits is $66,250.
Building Inspections Revenue and Expenditures
last ten years
200,000
150,000
100,000
50,000
0
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
■ Building permit revenue ■ Building permit expenditures
42
1
l
iJ
INTERGOVERNMENTAL REVENUES
Federal Shared Revenues
National Wildlife Refuge. The Revenue Sharing Act authorizes payments to local governments whose
jurisdiction includes land being administered by the Fish and Wildlife Service (FWS). The payment that we receive
is based on a percentage of the fair market value of lands that the FWS has acquired, the number of acres they
hold, and a percentage of net receipts the FWS collected in their previous fiscal year. This payment is a form of
payment in lieu of taxes, but the land owned by the FWS is not the same land owned by Fish and Wildlife that
generates a portion of the PILOT federal payment. The difference is that the land under the National Wildlife
Refuge revenue was previously owned by private individuals and was taxable. The FWS purchased the land to add
to the Wildlife Refuge that they manage on Kodiak Island.
The revenue from this source has fluctuated between $335,000 and $394,000 over the past four years; as
such, we are budgeting $350,000 for FY10.
State Revenues
Energy Assistance (Revenue Sharing). The State of Alaska enacted an energy assistance program for
FY2007, which was essentially revenue sharing. The amount of this "assistance" is determined by the State of
Alaska. There is no formal calculation to determine the amount that will be given to the Borough each year. The
price of oil and the returns on State investments impact the amount that is given to the Borough each year.
The Borough received $777,571 in FY2009. Based on State legislation, we are budgeting $746,335 for
FY2010.
Fish Tax Revenue Sharing. AS 43.75 and 43.77 authorizes the State to levy taxes on fisheries businesses.
A portion of the tax is refunded to municipalities and boroughs. There are two types of fishery taxes. One is the
fisheries business tax (AS 43.75) and it levies the tax on businesses and persons who process or export fisheries
resources from Alaska. The tax is based on the value paid to commercial fishers. The rate of the tax is based on the
' processing activity of the business. The processing activity is classified as either "established" or "developing" by
the Alaska Department of Fish and Game. The rates are as follows:
Established Developing
Floating 5.0% Floating 3.0%
Salmon Cannery 4.5% Shore -based 1.0%
Shore -based 3.0%
Fisheries businesses file with the State on a calendar year. Their tax returns are due by March 31 of the
' following year. From the taxes collected, the Department of Revenue distributes the taxes based on locale of the
business. Municipalities will receive 50% of the tax collected from businesses within their jurisdiction. If the tax is
collected within a city as well as a borough, the payment will be split equally between the borough and the city.
' For those businesses that operate outside a municipality or organized borough, 50% of those funds collected are
shared through an allocation program administered by the Alaska Department of Community and Economic
Development.
' The other fishery tax is the fishery resource landing tax (AS43.77), which is levied on processed fishery
resources first landed in Alaska. The tax is based on the unprocessed value of the resource. This value is
determined by multiplying a statewide average price per pound (based on Alaska Department of Fish and Game
' 43
data) by the unprocessed weight. This tax is primarily collected from factory trawlers and floating processors
which process fishery resources outside of the state's 3 -mile limit and bring their products to Alaska for
transshipment.
This tax is based on a calendar year and must be filed by March 31. The rate is based on classification.
The Alaska Department of Fish and Game determines whether the resource is "established" or "developing ". The
rates are 3% for established resources and 1% for developing resources. The tax collected in this category is
distributed in the same manner as the fisheries business tax.
Budgeting for this revenue is difficult. As with our severance tax on raw fish, there are many factors. We
need to consider the number of fish available for harvesting, the market price of fish at the time of purchase, and
environmental and market issues. However, we do not know all of the businesses filing with the state or the
statistics of the tax collected outside the municipalities and unorganized boroughs. For budgeting purposes, we
look at the prior year's revenues and the factors that are known and budget accordingly. This method estimated
2010 fish tax revenue to be $1,100,000.
Raw Fish Tax
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
INTEREST EARNINGS
Interest Earned on Investments. KIB Code of Ordinances sections 3.04.01 through 3.04.030 establish the
guidelines and responsibilities of the Finance Director in investment and treasury management matters. For
efficiency, KIB has established a central treasury of pooled resources. In fiscal year 2010 the General Fund is
expected to have approximately $7,000,000 held in investments. With an expected return rate between 1.0% and
1.5 %, we estimate interest revenue to be $105,000.
44
t
1
1
1
Interest Earnings
last ten years
600,000
500,000
400,000
300,000
200,000
100,000
0
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
MISCELLANEOUS REVENUE
Miscellaneous Revenue. This category includes revenues generated from animal control, sale of copies,
sale of computer data and passport fees and other miscellaneous revenue. For fiscal year 2010, total
miscellaneous revenue is budgeted at $25,500. Recently the federal government announced that a passport
would be required to pass through Canada from the Lower 48 coming or going to Alaska. This should increase our
revenue from passports significantly.
FUND BALANCE
General Fund Balance. It is the Borough's goal to maintain a General Fund balance of $1 to $2 million.
The following charts show the fund balance for the last 10 years and the changes that took place.
Fund Balance
last ten years
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
45
Changes in Fund Balance
last ten years
1,500,000
1,000,000
500,000
0
- 500,000
- 1,000,000
- 1,500,000
We are budgeting to use $1,261,581 of the fund balance in FY2010. This will leave us with a fund balance of
$1,901,099.
46
GENERAL FUND
GENERAL FUND REVENUE
Building Permits
FY 2007
58,631
FY 2008
46,097
FY 2009
FY 2009
$
FY 2010
$
45,000
Actua
Actua
Budge
Actua
4,500
Budget
Property Tax
4,500
Conditional Use Permit
-
1,000
500
Real Property
$
7,445,150
$
7,846,642
$
8,051,980
$ 8,051,854
$
8,452,508
Personal Property
990,141
1,053,918
Variance Fee
1,097,520
1,096,199
1,134,150
TOTAL PROPERTY TAXES
$
8,435,291
$
8,900,560
$
9,149,500
$ 9,148,053
$
9,586,658
Non Ad Valorem Taxes
2,000
3,610
2,000
Electric Permit
3,786
Boat Tax- over 5 tons
$
26,217
$
25,079
$
51,000
$ 25,134
$
50,000
Motor Vehicle Tax
225,046
252,811
225,000
274,462
2,700
250,000
TOTAL NON AD VALOREM TAXES
$
251,263
$
277,890
$
276,000
$ 299,596
$
300,000
Payment in Lieu of Taxes
2,682
6,172
3,000
5,535
PILT- Federal
$
800,081
$
787,790
$
1,300,000
$ 1,775,015
$
1,200,000
PILT- Kodiak Island Housing
66,250
20,697
17,211
13,000
16,767
17,000
TOTAL PAYMENT IN LIEU OF TAXES
$
820,778
$
805,001
$
1,313,000
$ 1,791,782
$
1,217,000
Severance Taxes
National Wildlife Refuge
$
350,041
$
340,067
$
Fish
$
1,285,298
$
1,409,253
$
1,456,613
$ 1,289,695
$
1,400,000
Mining
75
11,401
2,727
12,567
75
11,610
14,002
350,112
12,600
Logging
$
19,990
$
14,390
$
19,990
7,492
20,000
TOTAL SEVERANCE TAXES
1,316,689
1,436,210
1,488,213
1,311,189
1,432,600
Penalties and Interest on Taxes
Penalties and Interest
$
214,773
$
178,081
$
200,000
$ 132,471
$
175,000
TOTAL PENALTIES AND INTEREST TAX
$
214,773
$
178,081
$
200,000
$ 132,471
$
175,000
Licenses and Permits
Building Permits
$
58,631
$
46,097
$
70,000
$
52,002
$
45,000
Subdivision
4,600
4,900
4,500
6,075
4,500
Conditional Use Permit
-
1,000
500
1,500
500
Zoning Compliance Permit
7,715
6,660
4,000
8,130
4,000
Variance Fee
1,500
1,000
750
650
750
Zoning Change Fee
1,850
4,400
2,000
3,610
2,000
Electric Permit
3,786
3,515
3,500
2,915
3,500
Plumbing Permit
2,455
1,928
2,700
2,148
2,700
Planning & Zoning (P &Z) Review Fee
300
-
300
800
300
Dog License
2,682
6,172
3,000
5,535
3,000
TOTAL LICENSES AND PERMITS
$
83,519
$
75,672
$
91,250
$
83,365
$
66,250
INTERGOVERNMENTAL REVENUES
Federal Shared Revenue
National Wildlife Refuge
$
350,041
$
340,067
$
350,000
$
262,694
$
350,000
National Forest Fund
71
-
75
2,727
75
TOTAL FEDERAL SHARED REVENUE
$
350,112
$
340,067
$
350,075
$
265,421
$
350,075
48
Fines
Animal Control $ 833 $ 1,198 $ 500 $ 700 $ 500
Zoning Violations - - - - -
TOTAL FINES $ 833 $ 1,198 $ 500 $ 700 $ 500
Interest
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
State Shared Revenues
415,208
$
200,000
$
245,367
$
State Revenue Sharing
$ 1,039,873
$ 591,286
$
777,477
$ 777,571
$ 966,706
Temporary Fiscal Relief
83,159
411,747
-
-
-
Raw Fish Tax
958,965
1,059,161
$
1,297,000
1,313,705
1,100,000
Raw Fish Tax- Off Shore
66,235
41,811
50,000
55,382
50,000
Telephone and Electric
27,475
27,668
26,000
27,524
26,000
TOTAL STATE SHARED REVENUES
$ 2,175,707
$ 2,131,673
$
2,150,477
$ 2,174,182
$ 2,142,706
TOTAL INTERGOVERNMENTAL
$ 2,525,819
$ 2,471,740
$
2,500,552
$ 2,439,603
$ 2,492,781
Fines
Animal Control $ 833 $ 1,198 $ 500 $ 700 $ 500
Zoning Violations - - - - -
TOTAL FINES $ 833 $ 1,198 $ 500 $ 700 $ 500
Interest
Interest Earnings
$
335,069
$
415,208
$
200,000
$
245,367
$
105,000
Change in marketvaIue
64,080
129,718
100,000
47,458
-
TOTAL INTEREST
$
399,149
$
544,926
$
300,000
$
292,825
$
105,000
Miscellaneous - Classified
Jury Duty
$
225
$
175
$
100
$
-
$
100
Sale of Copies
15,490
8,308
8,000
7,340
8,000
Sa I e of Maps
582
237
300
152
300
Sale of Computer Data
600
640
600
600
600
Fee - Dishonored Checks
130
25
-
125
-
Other
5,870
4,003
5,000
76,440
5,000
Abandoned Vehicle Reimbursement
3,000
(616)
3,000
825
3,000
Insurance Rebate -Misc
12,318
-
-
-
-
Admin Fee /Cap Projects
-
324
-
-
-
Legal Fee Reimbursement
569
4,437
500
5,434
500
Passport Fees
17,492
5,855
8,000
3,775
8,000
Sale of Fixed Assets
-
-
-
1,569
-
IBEW Reimb.
-
-
-
268
TOTAL MISC. CLASSIFIED
$
56,276
$
23,388
$
25,500
$
96,528
$
25,500
Use of Fund Balance
-
-
749,169
-
1,261,581
TOTAL REVENUES, OTHER FINANCING
SOU AND TR IN
$ 14,10 4, 390
$14,714,666
$16,093,68
$ 15,596,112
$
16,662,870
49
1
t
GENERAL FUND EXPENDITURES BY DEPARTMENT
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
EXPENDITURES
Actual
Actual
Budget
Actual
Budget
'
Dept.100 Borough Assembly
$ 135,986
$ 155,598
$ 183,440
$ 161,129
$ 184,460
Dept.105 Borough Manager
194,030
284,586
358,600
372,759
387
Dept.110 Borough Clerk
382,673
372,932
411,510
437,131
468,174
'
Dept.115 Borough Attorney
128,086
155,352
130,000
66,585
128,000
Dept.120 Finance
678,309
671,825
691,640
631,129
774
Dept.125 Mgmt. Information Services
346,259
467,041
588,533
460,069
748,430
'
Dept.130 Assessing
400,617
423,104
440,760
447,071
484,788
Dept.135 Engineering/Facilites
115,842
106,919
158,715
165,860
144,668
Dept.140 Community Development
561,608
699,567
749,780
641,704
856,792
Dept.142 Building Inspection
141,556
118,209
147,765
90,016
153,778
Dept.160 Economic Development
72,816
46,289
75,000
43,500
75,000
'
Dept.165 General Administration
253,609
212,467
297,600
243,974
298,800
Dept. 172 Parks & Recreation
Dept.175 Emergency Preparedness
-
7,884
-
5,713
-
8,800
-
12,488
36,000
8,800
,
Dept.180 Education Support
9,082,990
9,662,621
10,783,220
10,719,654
11,308,619
Dept.185 Health and Sanitation
289,503
232,699
233,000
232,699
268,000
Dept.186 Animal Control
-
72,380
82,500
84,125
82,500
Dept.190 Culture and Recreation
158,161
99,747
81,000
161,572
111,034
Dept.191 Kodiak College
-
84,000
93,000
87,000
93,000
Dept.195 Transfers
463,622
406,450
6,450
605,450
49,500
,
TOTAL EXPENDITURES
$13,413,551
$14,277,499
$15,521,313
$15,663,915
$16,662,870
1
50 1
GENERAL FUND EXPENDITURES BY FUNCrION
Assessing.
Health and
Welfare.,
Culture and
Community
Development
General
Government
51
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
General Government
$ 1,210,226
$ 1,287,854
$ 1,539,865
$ 1,447,438
$ 1,611,689
Public Safety
149,440
123,922
156,565
102,504
162,578
Education
9,082,990
9,662,621
10,783,220
10,719,654
11,308,619
Culture and Recreation
158,161
183,747
174,000
248,572
240,034
Health and Welfare
289,503
305,079
315,500
316,824
350,500
Assessing
400,617
423,104
440,760
447,071
484,788
Hnance/MIS
1,024,568
1,138,866
1,280,173
1,091,198
1,523,370
Community Development
634,424
745,856
824,780
685,204
931,792
Transfers Out
463,622
406,450
6,450
605,450
49,500
TOTAL
$13,413,551
$14,277,499
$15,521,313
$15,663,915
$16,662,870
Assessing.
Health and
Welfare.,
Culture and
Community
Development
General
Government
51
PROGRAM BUDGET SUMMARY
BOROUGH ASSEMBLY
Program Description
The Kodiak Island Borough Mayor and Assembly are elected by the registered voters of the Kodiak Island Borough
to establish policy for the Borough by the Assembly /Manager form of government under which the Borough
operates.
Goals
• Protect and improve the quality of life for Borough citizens by determining policy statements that reflect
the values, needs, and desires of all Borough residents.
• Maximize the delivery of services at the lowest possible cost.
Objectives for 2009 -2010
• Maintain the Strategic Plan to provide goals and objectives to the Borough as an organization.
• Ensure funding levels that reflect the priorities of Borough citizens.
• Improve efficiency of local government through policy decisions.
• Ensure Borough elections are conducted according to all local, state, and federal statutes.
• Promote quality K -12 education and promote education for all citizens.
Significant Budget Changes
There are no significant budget changes for 2010.
52
BOROUGH ASSEMBLY
EXPENDITURES
53
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Personnel Services
$ 21,400
$ 31,100
$ 31,200
$ 31,800
$ 31,200
Fringe Benefits
4,513
6,115
5,740
5,366
5,760
Political Lobbyist
64,750
67,000
70,000
67,000
70,000
Support Goods & Services
45,323
51,383
76,500
56,963
77,500
$135,986
$ 155,598
$ 183,440
$ 161,129
$ 184,460
PERFORMANCE INDICATORS
FY 2007
FY 2008
FY 2009
FY 2010
Actual
Actual
Estimated
Projected
Regular Assembly Meetings
18
18
17
25
Special Meetings
10
10
5
10
Joint Work Sessions
2
2
2
2
Work Sessions
27
23
21
26
SWAMC Conference Attendees
5
4
5
5
AML Conference Attendees
8
5
6
7
Ordinances
18
21
21
25
Resolutions
30
44
35
35
Contracts
51
43
22
25
Other Action items
125
78
97
100
53
PROGRAM BUDGET SUMMARY
MANAGER'S OFFICE
Program Description
The Assembly of the Kodiak Island Borough appoints the manager. The manager provides administrative guidance
to KIB assembly policy decisions, and serves as the chief administrative officer of the Kodiak Island Borough.
Goals
Assist the Assembly with policy implementation and administer quality, cost - effective services to the
citizens of the Kodiak Island Borough
Objectives for 2009 -2010
• Implement all of the duties defined in Kodiak Island Borough Code 2.20.030.
• Implement, within the constraints of time, limited staff, and available funds, the Assembly Strategic Plan
• Monitor the effectiveness of all Borough operations and exercise custodianship of Borough property.
• Provide the Assembly with administrative support necessary to develop and implement Assembly
strategic policy.
• Execute the annual budget and Capital Improvement Program.
Significant Budget Changes
There are no significant budget changes for 2010.
54
MANAGER'S OFFICE
EXPENDITURES
55
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Personnel Services
$166,165
$178,386
$ 219,530
$ 236,162
$ 233,404
Fringe Benefits
83,305
87,949
117,450
118,022
123,890
Support Goods & Services
31,732
38,251
41,620
38,575
50,293
Allocated to Other Funds
(87,172)
(20,000)
(20,000)
(20,000)
(20,000)
$194,030
$ 284,586
$ 358,600
$ 372,759
$ 387,587
Personnel
Number of Employees
Position:
FY 2007
FY 2008
FY 2009
FY 2010
Borough Manager
1
1
1
1
Grant Writer /Special Projects Support
0
1
1
1
HR Officer /Executive Assistant
0
1
1
1
Administrative Assistant
1
0
0
0
TOTAL
2
3
4
4
55
CLERK'S OFFICE
PROGRAM BUDGET SUMMARY
r
Program Description
The Borough Clerk's Office provides administrative support to the Mayor and Assembly, conducts elections,
implements the records management program, and provides public information. This office also administers the
Passport Acceptance Agency as agent to the U.S. Passport Services.
Goals
• Provide efficient administrative support to the governing body.
• Administer Borough elections according to local, state, and federal statutes.
• Provide policy guidance, direction, and assistance to the Mayor and Assembly members.
• Provide a uniform method for the management, preservation, retention, and disposal of Borough records
in order to increase administrative efficiency, organize paper flow, and reduce administrative costs.
Objectives for 2009 -2010
• Perform all duties required by State Statutes and KIB Code of Ordinances including, but not limited to,
attesting all deeds, contracts, and appropriate documents that require the Borough seal.
• Administer all Borough elections including regular, special, and service area election; ensure that elections
are accountable and certifiable and that all election workers are trained on election laws governing
elections.
• Coordinate all Borough Assembly meetings and provide complete and accurate records of proceedings for
all regular and special meetings.
• Ensure that all ordinances, resolutions, and other actions of the Assembly are correct and reflect the
intent of the governing body; codify all adopted ordinances, and process and issue supplements to all
subscribers of the Borough code; review and recommend changes to the Borough Code.
• Serve as a conduit between the Mayor, Assembly, administration, and public providing information of
policies adopted by the Assembly to keep all concerned accurately informed.
• Coordinate and process all appeals to the Assembly Board of Adjustment.
• Prepare Borough news page weekly for publication, ensuring that the public is kept aware of actions
before the governing body and other Borough commissions and departments while meeting all
requirements of public notice by law.
• Provide an Assembly- approved records retention schedule; provide safe and efficient storage and
retrieval of inactive, historical, and vital records; provide an efficient, effective records system using state -
of- the -art methods and technologies; provide uniform written procedures for file maintenance, transfer
of inactive records, disposition of records, and microfilming services; and provide long -range records
management planning.
• Provide passport services to the public.
Significant Budget Changes
There are no significant budget changes for 2010.
56
0
7
L
r
0
CLERK'S OFFICE
EXPENDITURES
57
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Personnel Services
$ 1S9,740
$ 164,935
$ 174,160
$ 186,429
$ 192,130
Fringe Benefits
108,013
94,733
118,020
99,437
113,180
Support Goods & Services
114,920
113,264
119,330
151,265
162,864
$ 382,673
$ 372,932
$ 411,510
$ 437,131
$ 468,174
PERSONNEL
Number of Employees
Position:
FY 2007
FY 2008
FY 2009
FY 2010
Borough Clerk
1
1
1
1
Borough Deputy Clerk
1
1
1
1
Assistant Clerk
1
1
1
1
TOTAL
3
3
3
3
PERFORMANCE INDICATORS
FY 2007
FY 2008
FY 2009
FY 2010
Actual
Actual
Estimated
Projected
Ordinances
15
18
21
25
Resolutions
31
35
35
35
Minutes (pages)
120
120
130
150
Regular Assembly Meetings
18
18
17
25
Special Meetings
11
10
5
10
Joint Work Sessions
2
2
2
2
Work Sessions
27
27
21
26
Other Meetings Attended
1
2
4
6
Plats Filed
20
25
12
15
Beverage Licenses Reviewed
7
7
18
5
Gaming Licenses Reviewed
5
5
7
7
Borough Newspage Publications
53
95
98
100
Elections
4
1
3
2
Absentee Voters- municipal
250
326
234
250
Registered Voters - municipal
10,034
9,417
9,599
10,000
Code Supplements
2
4
1
4
Archival Records Destroyed (cubic feet)
300
100
103.5
200
Archival Records Added (cubic feet)
99
99
67.5
100
Nota ry
68
50
52
50
Passports filed
44
204
149
150
57
PROGRAM BUDGET SUMMARY
LEGAL SERVICES
Program Description
The Borough attorneys provide legal counsel and advice to the Mayor and Assembly, the manager and all
departments of the Borough. The attorneys are responsible for representing the Borough in lawsuits brought by or
against the Borough in state or federal courts.
Goals
• Protect the Borough from financial loss and actual or potential legal action.
• Ensure that all Borough operations are conducted in accordance with the law so that legal liabilities do
not arise.
• Provide legal advice to elected officials and staff members.
Objectives for 2009 -2010
• Defend lawsuits brought against the Borough.
• Provide legal advice and counsel and answer legal questions raised by the Mayor, the Assembly, and the
manager.
• Assist departments in resolving legal problems as they arise before they can create serious difficulty.
Significant Budget Changes
There are no significant budget changes for 2010.
58
LEGAL SERVI CES
EXPENDITURES
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Legal Fees $ 122,270
$ 151,091
$ 120,000
$ 62,774
$120,000
Support Goods & Services 5,816
4,261
10,000
3,811
8,000
TOTAL $ 128,086
$ 155,352
$ 130,000
$ 66,585
$128,000
PROGRAM BUDGET SUMMARY
59
1
FINANCE
Program Description ,
The Borough Finance Department has different areas of responsibility, many of them quite dissimilar. The
department's main function is to properly budget, account for, and report promptly and correctly all revenues and
1
expenditures of the Kodiak Island Borough and its subsidiary and /or affiliated governmental entities. All
budgeting, accounting, and reporting efforts are to be annually updated to include all new pronouncements by our
promulgating policy bodies including GASB, AICPA, etc. The Finance Department also includes the Borough's
Management Information Services department, exhibited on the following pages.
1
Other functions include cash management, collections on all receivables including taxes, issuance and refinancing
1
of debt instruments (bond sales), risk management, and other related functions.
,
Goals
'
• Provide all Borough departments and citizens with accurate and timely financial records.
• Provide reliable and competent accounting services to all Borough departments.
• Provide for high returns on investments while minimizing risk and maintaining needed liquidity.
1
• Ensure that Borough accounts receivable and payable are settled in a timely fashion.
,
Objectives
• Maintain the Certificate of Achievement Award for Financial Reporting. ,
• Maintain the award for a Distinguished Budgetary Presentation by the Government Finance Officers
Association (GFOA).
• Distribute the Short Report (monthly financial statements) within fifteen working days of the end of the 1
month.
• Distribute the Comprehensive Annual Financial Report (CAFR) by November 30.
• Continue our high rate of tax collections and all other receivables 1
Significant Budget Changes
There are no significant budget changes for 2010.
Previous Year's Accomplishments 1
•A The Kodiak Island Borough received the GFOA Distinguished Budgetary Award for our fiscal year 2008
budget. We also received that award in fiscal years 1990 through 2007.
❖ Upon submittal of our fiscal year 2007 annual report, we received GFOA's Certificate of Achievement
Award. We also received Certificate of Achievement awards for fiscal years 1988 through 2006 and are
hoping to receive one for our fiscal year 2008 report. 1
❖ We have maintained our high rate of tax collections. As of June 2009, 98.6% of fiscal year 2007 and 99.9%
of fiscal year 2007 taxes and prior have been collected.
1
60 1
Fl NANCE
EXPENDITURES
PERFORMANCE INDICATORS
Monthly Financials
Annual Report (CAFR)
Personnel Turnover
Tota I Tax Levy
Current Tax Collections
Percent Of Current
Taxes Collected
Outstanding Delinquent Taxes
Certificate Of Achievement
Distinguished Budgetary
Presentation
Number of Residential
Ga rbage Accounts
Commercial Garbage Accounts
FY 2007
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Estimated
Actual
Actual
Budget
Actual
Budget
Personnel Services
$412,835
$ 399,524 $
409,240
$ 400,191
$ 445,210
Fringe Benefits
223,059
206,717
227,780
207,190
261,790
Support Goods & Services
95,695
101,686
101,430
109,115
114,750
Allocated to other funds
(53,280)
(36,102)
(46,810)
(85,367)
(46,810)
$239,000
$678,309
$ 671,825 $
691,640
$ 631,129
$ 774,940
Yes
Yes
Personnel
Yes
Yes
Yes
480
Number of Employees
591
591
380
480
550
FY 2007
FY 2008
FY 2009
FY 2010
Fi na nce Director
1
1
1
1
Accountant
2
2
2
2
Accounti ng Technici a n
2
2
2
2
Clerk /Cashier
1
1
1
1
Secretary III
1
1
1
1
TOTAL
7
7
7
7
PERFORMANCE INDICATORS
Monthly Financials
Annual Report (CAFR)
Personnel Turnover
Tota I Tax Levy
Current Tax Collections
Percent Of Current
Taxes Collected
Outstanding Delinquent Taxes
Certificate Of Achievement
Distinguished Budgetary
Presentation
Number of Residential
Ga rbage Accounts
Commercial Garbage Accounts
FY 2007
FY 2008
FY 2009
FY 2010
Actual
Actual
Estimated
Projected
12 working
10 working
10 working
10 working
days
days
days
days
12/21/07
02/28/09
11/30/09
11/30/10
1
2
2
2
$10,265,735
$10,351,167
$10,854,018
$10,643,113
$10,060,420
$10,247,655
$10,699,894
$10,536,682
98%
99%
99%
99%
$239,000
$200,000
$143,685
$106,431
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
480
510
591
591
380
480
550
550
61
d
1
PROGRAM BUDGET SUMMARY
FINANCE /MANAGEMENT INFORMATION SERVICES '
Program Description 1
The Management Information Services Department provides information technology services to the Borough and
KIBSD. Areas of responsibility include:
• Developing and maintaining the management information system (MIS).
'
• Evaluation and selecting hardware, software, and applications software.
• Operating the central distribution data center.
• Controlling date input and output.
'
• Designing and maintaining data communications and telecommunications networks.
• Controlling forms.
'
• Developing information processing policies and procedures.
• Conducting feasibility studies of new manual or automated systems.
'
• Allocating processing costs to user departments.
• Researching potential systems, methods, or equipment that could improve cost - effectiveness or increase
productivity.
• Ensuring the security of all MIS operations.
• Developing and implementing office automation systems.
• Reporting on the performance of the preceding areas of responsibility to senior management on a
periodic basis.
• Providing maintenance of data processing and communication equipment.
• Reviewing and approving data processing equipment acquisitions or external services and contracts
throughout the Borough and KIBSD.
'
Goals ,
• Continue to provide the very best and most cost - effective data processing services to the Borough.
• Continue to use all standard available resources to ensure user satisfaction while investigating innovations
to increase productivity. '
• Maximize system availability.
• Maintain a high level of customer satisfaction.
• Optimize the Borough's management information systems through the use of computer resources where '
applicable.
• Increase productivity through teamwork, sharing information, and pooling resources.
Objectives for 2009 -2010
'
• Standardize resources and procedures to reduce overall technology costs.
• Provide computer systems training to increase employee efficiency.
• Replace one -third of the Borough's PC's (12 PC's).
,
• Continue to build the Borough's GIS database and integrate with new assessment software.
• Increase information available to the public via the Borough's website.
• Implement the new financial reporting system.
'
• Implement the Borough's help desk tracking system.
Significant Budget Changes ,
There are no significant budget changes for 2010.
62 1
FINANCE /MANAGEMENT INFORMATION SERVICES
EXPENDITURES
63
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
FY 2007
Actual
Actual
Budget
Actual
Budget
Personnel Services
$ 164,203
$178,364
$ 234,810
$ 184,061
$ 293,000
Fringe Benefits
81,427
82,412
123,368
88,220
151,973
Contracted Services
11,020
-
9,000
6,779
12,000
Support Goods & Services
179,687
178,417
268,355
222,403
327,457
Capital Outlay
17,153
106,375
40,000
37,066
51,000
Allocated to other funds
(107,231)
(78,527)
(87,000)
(78,460)
(87,000)
27
$ 346,25
$ 467,04
$ 588,533
$ 460,069
$ 748,430
50
AS /400 Applications Supported
n/a
14
14
PERSONNEL
Number of Employees
Position:
FY 2007
FY 2008
FY 2009
FY 2010
MIS Supervisor
0
0
0
1
Programmer /Analyst
1
1
1
1
PC Technician 1
0
0
1
1
GIS Analyst
0
0
0
1
Operations Supervisor
1
1
0
0
LAN Administrator
1
1
1
0
TOTAL
3
3
3
4
63
PERFORMANCE INDICATORS
FY 2007
FY 2008
FY 2009
FY 2010
Actual
Actual
Estimated
Projected
AS /400 Users
145
145
145
145
Network Users
3,220.0
90
90
90
Network Devices
190
200
200
200
Network Servers
12
16
15
12
Vi rtua I Servers
2
20
40
50
Network Storage Used (Gigabytes)
n/a
690
1200
1600
PC Applications Supported
n/a
23
27
30
Server -Based Applications supported
n/a
42
45
50
AS /400 Applications Supported
n/a
14
14
14
63
ASSESSING
PROGRAM BUDGET SUMMARY
Program Description
The primary function of the assessing department is the annual valuation and assessment of approximately 7,800
real and 1,800 personal property accounts at their full and true value. The real property function requires
reassessment programs phased cyclically, the annual appraisal of new construction and additions, and includes the
audit, discovery, and compliance programs. This function includes maintaining assessment standards and tax
maps, plat and permit processing, ownership records, property description data, and other related clerical support.
The personal property function is accomplished through the filing and auditing of business personal property
renditions, and related discovery and compliance activities. Other ancillary functions are site - specific appraisals,
the processing and administration of tax exemption programs, land sales and property acquisition support,
compilation of data in support of the Borough administration and processing of appeals, along with compliance
and filing activities for the severance tax.
Goals and Objectives
Continue to provide a comprehensive taxation and assessment program that is fair and equitable for all citizens
and that assesses values of all properties at market value.
• Review all forms of taxation to ensure 100% inclusion.
• Continue to review the property inventory to ensure that property descriptions are current and accurate.
• Conduct field visit and revaluation of one -fifth of the properties in the borough, as part of the cyclical
reappraisal program.
• Reappraise all properties with new improvements.
• Reappraise all subdivisions, merges, or other changes in legal description.
• Review all real property sales to verify property rights conveyed, financing terms, conditions of sale,
market conditions, location, physical characteristics, economic characteristics, use, and non - realty
components of value.
• Audit selected business personal property accounts for completeness and accuracy.
Complete the implementation of the new database and accurate conversion of data from the old database.
• Establish procedures to ensure consistency in data entry and management for quality control.
• Document all database functions as configured for Kodiak Island Borough.
• Specify and calibrate land, cost, and depreciation schedules.
• Extend the base map layer in the GIS database beyond the road system to include the entire borough.
• Synchronize the GIS map with the property records in the assessing department database, enabling the
generation of maps displaying any given selection of legal or physical property characteristics.
• Set up a web server to which the database will be copied nightly, giving the public continuous access to
up -to -date property records and user - defined maps.
Review taxation options with an eye towards diversification of taxation in order to spread the tax burden as much
as possible and providing for adequate funding to accomplish the mission statement.
• Review policy that excludes property from taxation in road service areas if the property fronts on a state
ROW.
• Review taxation policies on commercial tourism activities.
Significant Budget Changes
There are no significant budget changes for FY2010.
Previous Year's Accomplishments
❖ Completed another phase of the reappraisal of borough property, focusing on the Woodland Acres area.
❖ Completed the data conversion from the old Kb database to the new PACS database.
❖ GIS upgrades and conversion of Autocad files 90% complete.
❖ Provided technical and appraisal support for a variety of other Borough projects.
64
�I
I
H
ASSESSING
EXPENDITURES
PERSONNEL
Number of Employees
Position:
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
1
Actual
Actual
Budget
Actual
Budget
Personnel Services
$241,915
$ 250,459
$ 261,450
$ 264,777
$ 279,670
Fringe Benefits
130,669
137,365
150,970
146,082
157,810
Support Goods & Services
41,033
48,280
41,340
49,212
60,308
Allocated to other funds
(13,000)
(13,000)
(13,000)
(13,000)
(13,000)
FY 2008
$400,617
$ 423,104
$ 440,760
$ 447,071
$ 484,788
PERSONNEL
Number of Employees
Position:
FY 2007
FY 2008
FY 2009
FY 2010
Assessor
1
1
1
1
Appraiser
1
1
1
1
Assessment Clerk 1
1
1
1
1
Appraiser Technician
1
1
1
1
TOTAL
4
4
4
4
PERFORMANCE INDICATORS
FY 2007
FY 2008
FY 2009
FY 2010
ASSESSED VALUE
Actual
Actual
Estimated
Projected
Real Property
(net after all exemptions)
$696,990,000
$734,527,929
$765,152,958
$805,000,744
Personal Property
106,181,000
100,997,608
105,617,604
108,014,241
Total Assessed Value
$803,171,000
$835,525,53
$870,770,562
$913,014,985
CHANGE IN VALUE FROM
PRIOR YEAR
Real Property
$4,417,155
$37,537,929
$30,625,029
$39,847,786
Personal Property
(25,504)
(5,183,392)
4,619,996
2,396,637
Total Value Increase
From Prior Year
$4,391,651
$32,354,537
$32,354,537
$32,354,537
NUMBER OF PARCELS
6,200
6,200
5,697
5,722
Personal Property Accounts
2,100
2,000
1,785
1,733
ASSESSED VALUE
PER EMPLOYEE
$200,792,750
$208,881,384
$208,881,384
$208,881,384
65
J
PROGRAM BUDGET SUMMARY
ENGINEERING AND F ACILITIES
Program Description
The Engineering and Facilities Department is responsible for the safe operation and maintenance of all Borough- ,
owned grounds and facilities, coordination and administration of capital construction projects, and administration
of the Borough code section on the construction of roads in new subdivisions. The department is also responsible
for the operation of the KIB landfill that includes the disposal of garbage, metals, construction debris, and the
potential recycling of these materials to prolong the use of the existing landfill. In addition, the department
provides efficient operation of the Kodiak Fisheries Research Center and other Borough -owned buildings. I
Goals
• Design, operate, and maintain Kodiak Island Borough facilities in a safe, healthy, and responsible manner '
with an eye to attractiveness and creating a positive and energy efficient environment.
• Ensure that building lease rates generate sufficient revenue to pay for adequate operational and
maintenance expenses.
• Identify and seek funding sources to evaluate all Borough facilities for earthquake survivability.
• Ensure that all Borough buildings are brought into compliance with the Americans with Disabilities Act
during renovation. I
Objectives for 2009 -2010 '
• Hire a Maintenance Manager to develop maintenance schedules for all KIB facilities.
• Evaluate all building systems and controls to determine if cost savings (boilers, HVAC, lighting, etc.) can be
achieved.
• Review lease language for Kodiak Fisheries Research Center and Kodiak Island Hospital.
• Work with State of Alaska and Federal Emergency Management Agency (FEMA) to acquire grants that can
be used to bring Borough facilities up to earthquake standard.
• Identify items necessary to bring Borough facilities into ADA compliance. t
Significant Budget Changes
There are no significant budget changes for FY2010.
66 1
ENGI NEERI NG AND FACI LITI ES
EXPENDITURES
PERSONNEL
Number of Employees
Position:
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
1
Actual
Actual
Budget
Actual
Budget
Personnel Services
$ 75,749
$ 69,640
$ 84,430
$ 99,056
$ 79,810
Fringe Benefits
36,326
33,512
38,153
51,151
43,610
Contracted Services
-
-
25,000
-
-
Support Goods & Services
43,767
43,767
61,132
55,653
61,248
Allocated to other funds
(40,000)
(40,000)
(50,000)
(40,000)
(40,000)
4
$115,842
$ 106,919
$158,715
$ 165,860
$ 144,668
PERSONNEL
Number of Employees
Position:
FY 2007
FY 2008
FY 2009
FY 2010
Engineering and Facilities Director
1
1
1
1
Project Manager /Inspector
1
1
1
1
Project Assistant
1
1
1
1
Secretary III
1
1
1
1
Maintenance Coordinator
0
0
1
1
Maintenance Worker
0
0
1
1
Receptionist /Interpretive Specialist
0
0
0
0.5
TOTAL
4
4
6
6.5
67
1
PROGRAM BUDGET SUMMARY
COMMUNITY DEVELOPMENT DEPARTMENT
Program Description
The Community Development Department is responsible for a wide range of functions, including:
• Contract management (e.g., building inspection, junk removal and animal control);
• Grant writing and administration;
• Research and information services (e.g., population determinations, economic and social data);
• Land use planning (e.g., staff to the Planning and Zoning commission, area and comprehensive plan
preparation, permitting, and enforcement);
• Liason with federal and state governments (e.g., Kodiak National Wildlife Refuge, Katmai National Park,
and federal and State project reviews);
• GIS mapping; and
• Drafting services.
These responsibilities require the department to administer a number of Kodiak Island Borough code sections,
including: Title 6 (Animals); Title 10 (Vehicles and Traffic); Title 16 (Subdivisions); and Title 17 (Zoning). The
department also works with other Borough departments, assisting them in their administration of Title 8 (Health
and Safety), Title 13 (Utilities), Title 15 (Buildings and Construction), and Title 18 (Borough Real Property).
Goals
• Perform the functions assigned to the department as efficiently and cost effectively as possible.
• Facilitate community based coastal and comprehensive planning.
• Implement land use policies and regulations established by the Assembly.
• Provide accurate and factual data to a wide range of individuals and groups in order to promote well -
informed decision making. '
Objectives for 2009 -2010
• In cooperation with Assessing, MIS, and other Borough departments, continue to implement the ArcGIS
,
system with the goal of making parcel -based information available online.
• Continue to provide Borough residents and decision- makers with timely and quality information and
through the Borough website.
• Continue implementing KIB Zoning Enforcement policies and procedures, as approved by the KIB
Assembly, to correct zoning violations, including the use of legal action where necessary.
• Re- initiate work on a Kodiak Island Road System Recreation Plan (KIRSR) as a follow -on step -down plan to
'
the new KIB comprehensive Plan.
• Begin work on a new annex to the Kodiak Area Emergency Operations Plan to address community
response to a global influenza pandemic.
• Continue to work with local interests to provide a junk vehicle removal program that meets the needs of
the road system community.
• Continue to investigate and plan for new sources of gravel on the road system to provide for the
community's construction and paving needs.
Significant Budget Changes
There are no significant budget changes for FY2010.
68 1
COMMUNITY DEVELOPMENT
EXPENDITURES
PERFORMANCE INDICATORS
Zoning Compliance Permits Issued
Planning & Zoning Commission
Public Hearings
Zoning Violations -
Complaints Responded To
Federal & State Project Reviews
Junk Cars Removed by the
Junk Removal Program
Other Junk Removed by the
Junk Removal Program
FY 2007
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Actual
Budget
Actual
Budget
Personnel Services
$ 246,124
$ 331,416
$ 363,920
$ 292,163
$ 337,990
Fringe Benefits
127,425
170,505
196,250
143,717
174,808
Professional Services
124,354
124,354
135,000
121,950
250,000
Support Goods & Services
64,205
73,792
88,310
84,374
93,994
Allocated to Projects
(500)
(500)
(33,700)
(500)
-
$ 561,608
$ 699,567
$ 749,780
$ 641,704
$ 856,792
PERSONNEL
Number of Employees
Position:
FY2007
FY2008
FY2009
FY2010
Community Development Director
1
1
1
1
Associate Planner /L.R. Planning
1
1
1
1
Associate Planner /Enforcement
1
1
1
1
Draftsman /Technician
1
1
1
0
Secretary III
1
1
1
1
Enforcement Officer
0
0
0
1
TOTAL
5
5
5
5
PERFORMANCE INDICATORS
Zoning Compliance Permits Issued
Planning & Zoning Commission
Public Hearings
Zoning Violations -
Complaints Responded To
Federal & State Project Reviews
Junk Cars Removed by the
Junk Removal Program
Other Junk Removed by the
Junk Removal Program
FY 2007
FY 2008
FY 2009
FY 2010
Actual
Actual
Actual
Projected
212
214
203
200
47
0
56
65
18
13
10
10
60
0
23
25
58
261
60
70
6 tons
4 tons
1 ton
2 tons
69
PROGRAM BUDGET SUMMARY
BUILDING INSPECTION
Program Description
The Kodiak Island Borough Building Inspection Program ensures compliance with adopted building codes and
,
related zoning codes. The Borough contracts with the City of Kodiak for administration of the Borough's building
inspection program. Inspections performed on residential and commercial building construction include
structural, mechanical, electrical, and plumbing inspections. Plan reviews for construction projects are conducted
by the City of Kodiak building inspection staff or City of Kodiak's professional plan review service before a building
permit is issued. Building height, setbacks, and parking requirements are some of the zoning requirements
in the field by the building inspection staff.
checked
Goals
• Ensure that every new construction project in the Kodiak Island Borough complies with applicable,
adopted building codes.
• Ensure that unsafe structures are abated. '
Objectives for 2009 -2010
• Continue to serve the public in a timely manner.
• Increase inspection proficiency through training, reference materials, field inspections, and contact with
the International Code Council.
• Complete commercial plan reviews and permit issuance within 30 days of submittal, and complete
residential plan reviews and permit issuance within 7 days of submittal.
• Provide information to elected and appointed officials, and the public, about the most current editions of
the building, mechanical, electrical, and plumbing codes.
• Maintain delegated plan review responsibility from the State of Alaska, Department fo Public Safety,
Division of Fire Prevention.
• Maintain AHFC building inspection program approval.
• Maintain and improve the ISO (Insurance Service Office) inspection program rating of 3.
Significant Budget Changes
There are no significant budget changes for FY2010.
d
BUILDING INSPECTOR
EXPENDITURES
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Contracted Services
$ 133,823
$ 110,469
$ 140,000
$ 76,286
$ 140,000
Support Goods & Services
7,733
7,740
7,765
13,730
13,778
$ 141,556
$ 118,209
$ 147,765
$ 90,016
$ 153,778
PERFORMANCE INDICATORS
FY 2007
FY 2008
FY 2009
FY 2010
Actual
Actual
Actual
Projected
Commercial Building Permits
42
53
51
49
Residential Bulding Permits
148
129
146
141
Borough Plumbing Permits
81
73
97
84
Borough Electrical Permits
156
135
136
143
71
}
F
PROGRAM BUDGET SUMMARY
ECONOMIC DEVELOPMENT '
i
Program Description
The function of the Economic Development Program is to provide the Assembly with the opportunity to pursue the '
most feasible economic development opportunities that will be of benefit to the entire community.
Goals '
• Enable the Assembly to objectively pursue the most feasible programs to benefit the community. k
Objectives for 2009 -2010
• Provide an increased opportunity for the Assembly to pursue programs beneficial to the community.
• Provide economic diversification.
• Enhance the economic viability of the community by pursuing activities that may contribute to an
increased tax base, as well as provide for better public amenities and services. This effort is being
coordinated with the City of Kodiak through the Kodiak Chamber of Commerce.
Significant Budget Changes
There are no significant budget changes for FY2010
f
t 3
72 ' '
ECONOMIC DEVELOPMENT
EXPENDITURES
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Professional Services $ 316
$ 2,789 $
22,000
$ -
$ 22,000
Contributions 72,500
43,500
48,000
43,500
48,000
Support Goods & Services -
-
5,000
-
5,000
$ 72,816
$ 46,289 $
75,000
$ 43,500
$ 75,000
73
f
PROGRAM BUDGET SUMMARY
GENERAL ADMINISTRATION
Program Description
The function of the General Administration Department is to provide services to the Kodiak Island Borough that ,
cannot be directly identified within any specific fund or program.
Goals
• Provide for the financial audit of the Borough as well as for postage, liability insurance, bad debt expense,
and other miscellaneous costs. '
Objectives for 2009 -2010
• Maintain the Employee of the Quarter and employee of the year incentive awards programs.
• Maintain the service award program (service pins) for employees to promote and reward longevity.
• Maintain the Drug -Free Workplace program, including training, for all employees to comply with federal
requirements.
• Maintain the Blood borne Pathogens Training program for all employees to comply with Occupational
Safety and Health Administration (OSHA) standards.
• Provide Hepatitis B vaccinations to all employees in accordance with OSHA Blood borne Pathogens
program.
• Provide for an annual audit process to comply with federal and state laws.
• Maintain a Risk Management Program and liability insurance on the building, including administration of a
safety program to prevent liability.
• Provide continuing education opportunities to department staff in order to increase efficiency and
maintain /increase knowledge of applicable state and federal laws.
Significant Budget Changes
There are no significant budget changes for FY2010.
74 ' !
GENERAL ADM I N I STRATI ON
EXPENDITURES
75
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Personnel Services
$ 24
$ -
$
$ 54
$
Fringe Benefits
145
128
148
Audit Expense
98,132
51,951
96,000
92,503
96,000
Contracted Services
12,286
2,525
30,000
10,000
30,000
Support Goods & Services
122,780
139,990
171,600
141,269
172,800
Capital Outlay
20,242
17,873
-
-
-
$ 253,609
$ 212,467
$ 297,600
$ 243,974
$ 298,800
75
PROGRAM BUDGET SUMMARY
PARKS AND RECREATION
Program Description
The major function of this program is to operate and maintain Borough parks, trails, trailheads and provide
informational and educational materials associated with Borough recreational activities.
Goals
• Provide the Borough communities with safe and enjoyable parks, trails and open space.
Objectives for 2009 -2010
• Repair of damaged park equipment, brushing, stabilizing and hardening trails, garbage removal and
cleanup.
Significant Budget Changes
There are no significant budget changes for FY2010.
76
PARKS AND RECREATION
EXPENDITURES
FY 2007 FY 2008 FY 2009 FY 2009 FY 2010
Actual Actual Budget Actual Budget
Personnel Services - $ -
Fringe Benefits - -
Contracted Services - - 5,000
Support Goods & Services - - - 31,000
Capital Outlay - - - -
- - $ 36,000
77
PROGRAM BUDGET SUMMARY
EMERGENCY PREPAREDNESS
Program Description
The major function of this program is to implement an emergency warning and communications system in the
Kodiak Island Borough. This program is coordinated with the City of Kodiak and the villages in the region.
Goals
• Provide the Borough communities with an emergency warning and communications system.
Objectives for 2009 -2010
• Analyze gaps in the existing emergency warning and communications system and determine and
implement what hardware is necessary to fill those gaps.
Significant Budget Changes
There are no significant budget changes for FY2010.
78
EMERGENCY PREPAREDNESS
EXPENDITURES
Number of Tsunami Sirens
PERFORMANCE INDICATORS
FY 2007 FY 2008
Actual Actual
18 18
FY 2009 FY 2010
Actual Actual
18
79
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Personnel Services
$ -
$ -
$ -
$3,323.00
$
Fringe Benefits
-
-
1,935
Support Goods & Services
7,884
5,713
8,800
7,230
8,800
Capital Outlay
-
-
-
-
-
$ 7,884
$ 5,713
$ 8,800
$ 12,488
$ 8,800
Number of Tsunami Sirens
PERFORMANCE INDICATORS
FY 2007 FY 2008
Actual Actual
18 18
FY 2009 FY 2010
Actual Actual
18
79
PROGRAM BUDGET SUMMARY
SCHOOL DISTRICT SUPPORT
Program Description
The School District Support Program encompasses the transfer of state - required local funding to the Kodiak Island
Borough School District for operation costs. The program includes the purchase of liability insurance, funding the
annual audit, and providing management information systems support. Property insurance, snow removal, and
other services are purchased through the Building and Grounds Fund in the Special Revenue Funds Section.
Goals
• Provide adequate funding to the Kodiak Island Borough School District ensuring that high - quality
education will be provided to all children living in the Kodiak Island Borough.
Objectives for 2009 -2010
• Work effectively with the Kodiak Island Borough School District to establish a level of funding from the
Kodiak Island Borough that ensures continued high - quality education.
Significant Budget Changes
There are no significant budget changes for FY2010.
80
SCHOOL DISTRICT SUPPORT
EXPENDITURES
81
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Professional Services
$ 484,712
$ 456,350
$ 456,350
$ 456,350
$ 421,350
Audit Expense
44,567
20,575
37,000
39,375
37,000
Support Goods &Services
115,335
194,516
192,000
210,979
222,000
Operating Transfers
KI BSD
7,740,440
8,508,062
9,334,834
9,270,768
9,300,000
KIBSD Contingency
2,386
(56,092)
-
(20,854)
-
Debt Service
695,550
539,210
763,036
763,036
1,328,269
$ 9,082,990
$ 9,662,621
$10,783,220
$10,719,654
$11,308,619
81
PROGRAM BUDGET SUMMARY
HEALTH AND SANITATION
Program Description
This program consists of funding non - profit health and social service agencies in the Kodiak Island Borough. A
substantial portion of this program is actually a pass- through of State of Alaska revenue - sharing funds for health
agencies.
Goals
• Provide financial assistance to non - profit health and social service agencies to ensure that the agencies
are financially able to provide needed services to the residents of the Kodiak Island Borough.
Objectives for 2009 -2010
• Continue to fund high- quality care delivery by non - profit health agencies.
• Review new applications from non - profit agencies and select highly qualified service providers.
• Distribute state revenue sharing funds to the designated agencies.
Significant Budget Changes
There are no significant budget changes for FY2010.
82
HEALTH AND SANITATION
EXPENDITURES
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Animal Control
$ 72,568
$ -
$ -
$ -
$
Safe Harbor
21,060
21,060
21,060
21,060
21,060
Humane Society
-
2,000
2,000
2,000
4,000
Women's Resource & Crisis Center
46,000
50,764
50,764
50,764
50,751
American Red Cross
7,000
7,000
7,000
7,000
7,000
Kodiak Baptist Mission
25,000
27,000
27,000
27,000
35,000
Special Olympics
7,500
7,500
7,500
7,500
7,500
Senior Citizen Support
28,000
28,000
28,000
28,000
35,000
Health Care Foundation
10,000
15,000
15,000
15,000
25,000
Kodiak Respite Care /Hope Resource
5,000
5,000
5,000
5,000
5,000
Salvation Army
9,060
9,060
9,060
9,060
10,000
Brother Francis Shelter
38,000
40,000
40,000
40,000
40,000
Kodiak Area Transit
10,000
10,000
10,000
10,000
15,000
Threshold Services
10,315
10,315
10,315
10,315
10,315
Unallocated Funds
-
-
301
-
2,374
$ 289,503
$ 232,699
$ 233,000
$ 232,699
$ 268,000
83
PROGRAM BUDGET SUMMARY
ANIMAL CONTROL
Program Description
This program ensures that all domestic animals in the Borough are treated humanely.
Goals
• Provide the resources to manage domestic animals in the Borough.
Objectives for 2009 -2010
• Contract with the City to provide animal control services.
Significant Budget Changes
Animal Control was created as a new department from Health and Sanitation. Animal control is a required
Borough service, whereas the other line items in the Health and Sanitation fund are for services that are not
mandated.
84
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
AN I MAL CO NTRO L
FY 2007
Actual
Animal Control $
EXPENDITURES
FY 2008 FY 2009 FY 2009 FY 2010
Actual Budget Actual Budget
$ 72,380 $ 82,500 $ 84,125 $ 82,500
$ 72,380 $ 82,500 $ 84,125 $ 82,500
85
PROGRAM BUDGET SUMMARY
EDUCATION. CULTURE, AND RECREATION
Program Description
This program consists of funding for non - profit agencies that provide educational, cultural, and recreational
opportunities for the citizens of the Kodiak Island Borough.
Goals
• Provide financial assistance to non - profit agencies to ensure their financial viability to provide
educational, cultural, and recreational opportunities for the residents of the Borough.
Objectives for 2009 -2010
• Continue to fund a variety of educational, cultural, and recreational non - profit agencies.
• Seek high - quality, wide - appeal programs for the benefit of Borough residents.
Significant Budget Changes
There are no significant budget changes for FY2010.
86
EDUCATION, CULTURE & RECREATION
EXPENDITURES
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
School Crossing Guards
$ 7,775
$ 3,405
$ -
$ 12,335
$ 12,000
Dig Afognak
-
566
566
566
-
KMXTPublicRadio
7,500
7,500
7,500
7,500
7,500
Historical Society
4,500
5,500
5,500
5,500
-
Kodiak Island Sportsmen's Ass'n.
4,000
9,100
4,000
4,000
5,100
Kodiak Arts Council
15,000
15,000
15,000
15,000
15,000
Head Start
9,000
9,000
9,000
9,000
9,000
Kodiak College
72,000
-
-
-
-
North Star PTA
-
2,776
-
5,195
5,400
Kodiak Little League
3,000
3,000
3,000
3,000
5,000
Ka rl uk I RA Counci I
-
20,000
-
20,200
20,200
KANA Family Center
12,000
12,000
12,000
12,000
12,000
Girl Scouts
1,000
1,000
1,000
1,000
1,000
Kodiak Football League
3,000
3,000
3,000
3,000
3,000
Kodiak Teen Court
5,100
5,100
5,100
5,100
5,100
Kodiak Maritime Museum
1,000
1,500
1,500
1,500
-
Kodiak Audubon Society
1,286
1,300
1,300
1,300
1,300
Public Libraries
12,000
-
-
55,376
-
Unallocated Funds
-
12,534
-
9,434
$ 158,161
$ 99,747
$ 81,000
$ 161,572
$ 111,034
87
PROGRAM BUDGET SUMMARY
CONTRIBUTION TO KODIAK COLLEGE AND LIBRARIES
'
Program Description
This department helps support education in the Borough.
,
Goals
• Provide educational opportunities through the Associate's Degree level of schooling and provide
' E
resources for more materials in our public libraries.
Objectives for 2009 -2010
I !
t
• Contribute $72,000 to Kodiak College. , g
• Contribute $21,000 to local public libraries. I
Significant Budget Changes
These expenditures were previously included in the Education, Culture and Recreation Department. Because these '
contributions support public entities rather than non - profit organizations, it was felt that the contributions to the
local college and public libraries would be better represented in a separate department. '
B
1I
i
88 1
KODIAK COLLEGE & LIBRARIES
EXPENDITURES
FY 2007 FY 2008
FY 2009
FY 2009
FY 2010
Actual Actual
Budget
Actual
Budget
Kodiak College $ - $ 72,000
$ 72,000
$ 72,000
$ 72,000
Libraries 12,000
21,000
15,000
21,000
$ - $ 84,000
$ 93,000
$ 87,000
$ 93,000
89
PROGRAM BUDGET SUMMARY
TRANSFERS
Program Description
Money is transferred from the General Fund to other funds of the Kodiak Island Borough. There are no specific
goals and objectives listed for this department; they are delineated in the fund receiving the transfer.
Goals
• Transfer such sums of money as are necessary to fully support the activities of the Kodiak Island Borough.
Objectives for 2009 -2010
• N/A
Significant Budget Changes
There are no significant budget changes for FY2010
90
TRANSFERS
Operating Transfers
Demol ition -Chi nia k School
Debt Service
Capital Projects -KIB
Hospital Improvements
Solid Waste
EXPENDITURES
FY 2007 FY 2008
FY 2009 FY 2009
FY 2010
Actual Actual
Budget Actual
Budget
$ $ -
$ - $ 62,000
$ 36,000
- 218,000
-
457,172 400,000
- 24,000
- -
- 295,000
-
6,450 6,450
6,450 6,450
13,500
91
SPECIAL REVENUE FUNDS
SPECIAL REVENUE FUNDS
' REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
' The overall revenue budget for Special Revenue Funds is $3,243,999
Special Revenue Funds Income
■ Property Taxes
■ Bed Tax
■ Licenses &Permits
■ Rents & Royalties
■ Land Sales Activities
■ State Grants
E Penalties& Interest
■ Miscellaneous
LAND SALES
Facilities Fund. In December 1995, the Kodiak Island Borough entered into an agreement with the Exxon Valdez
Oil Spill Trustee Council ( EVOSTC) to sell the Borough's rights on Shuyak Island to the State of Alaska. The proceeds
of the sale established the Facilities Fund. This fund received its final payment of $11 million from EVOSTC in
October 2002. The interest earned on these funds can be used for upgrades, maintenance and repair of existing
Borough buildings, Borough building insurance, and payment on general obligation bonds used for construction of
Borough facilities. The Borough is budgeting $1,297,000 for insurance, bond payments, and capital projects in
FY2009.
' Land Sales. When the Borough was organized in 1964, it was given 56,000 acres by the State of Alaska.
Periodically, the Borough sells this land. Two objectives are met by these land sales: the Borough receives
revenue; and land is put into private ownership. Typically, this land is sold at public auction.
' INTEREST EARNINGS
Penalties and Interest. The majority of this revenue is from interest earned on investments in the Facilities Fund.
It is estimated that the interest earned on the Facilities Fund will be $1,000,000. The estimated amount of interest
earned on all special revenue funds is $1,026,840. The interest budgeted is conservative and based on economic
trends.
93
INTERGOVERNMENTAL REVENUE
State Grants
Three of our special revenue funds are funded with grant monies: Child Care Assistance, Alaska Coastal
Management Program, and Local Emergency Planning Committee.
Child Care Assistance Program. Alaska Statutes (AS) 44.47.250- 44.47.310 created the State of Alaska Day Care
Assistance Act, which implemented a program to assist in providing day care for the children of low and moderate -
income families. This program distributes administrative monies quarterly based on a proposed budgeted amount.
In fiscal year 2004 the Borough submitted a grant proposal that the Commissioner of the Department of Health
and Social Services (DHSS) approved waiving the requirements of competitive solicitation for the program. Kodiak
Island Borough submits a Quarterly Cumulative Fiscal Report along with a Quarterly Narrative. The budget for
fiscal year 2010 is $101,148.
Alaska Coastal Management Program (ACMP). AS 46.40.010- 46.40.100, State grant for development and
implementation of local coastal district programs. The State of Alaska matches federal funding for coastal
management and provides grants to eligible communities to implement the Alaska Coastal Management Program
at a local level. The ACMP is a vehicle for managing coastal resources to achieve a balance between economic
growth and resource protection. The Kodiak Island Borough Coastal Management Program (KIBCMP) was adopted
in 1984 at the local, state and federal levels. Since adoption, all levels of government have used the KIBCMP to
assist decision- making about development projects. Permit applications for projects that would affect natural
resources in the Borough are reviewed to ensure that they are consistent with the KIBCMP. Funding in FY2010 is
$24,000 for routing implementation.
PROPERTY TAX
Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010- 29.45.500. We have several service areas that
levy a mill rate and collect taxes on the property located within their boundaries. The following table shows these
service areas, the assessed value of the property within their boundaries, and their mill rate. The net taxable value
is the amount after exemptions.
Service District
Net Taxable Value
Mill Levy
Womens Bay Road Service Area
54,450,570
2.5
Road Service Area No. 1
214,030,680
1.5
Monashka Bay Road Service Area
20,958,938
2.5
Bay View Road Service Area
7,368,116
1.5
Fire Protection Area No. 1
304,411,192
1.5
Womens Bay Fire Department
55,565,970
1.25
KI B Ai rport Fi re Protecti on Di stri ct
10,990,657
1.25
Woodland Acres Street Light Area
32,435,600
0.25
Trinity Islands Street Light Area
8,745,663
0.5
Mission Lake Tide Gate Area
3,950,100
1
94
I
The property taxes budgeted for the service areas are usually slightly less than actual amounts because service
area boards tend to be conservative in their revenue projections. Generally 89% of property taxes are from real
property and 11% from personal property. Overall, the current Borough -wide delinquency rate is .13 %.
Tourism Development (Bed Tax). KIB 3.30 Transient Accommodations Tax authorizes the Borough to collect taxes
' on overnight accommodations provided within the Kodiak Island Borough's boundaries. Cities that are within the
Borough and have their own bed tax, and businesses within those areas, are exempt from collecting on KIB's
behalf. We are budgeting $100,000 for fiscal year 2010. We collected $86,338 in FY2009 and $79,182 in FY2008.
' We believe that the tourism industry will continue to grow.
RENTS AND ROYALTIES
Office Rent. The Borough charges rent for office space to the Borough departments and outside agencies that
have offices within the Borough building. For fiscal year 2010, the Borough is charging an annual rate of $2.05 per
square foot to the City of Kodiak and $1.85 per square foot to all other entities, which equates to $566,201 in
' rental revenues.
Gravel Sales. The Kodiak Island Borough has leased four parcels of land for gravel extraction. The lease requires
that a royalty be paid on the amount of gravel extracted. The revenue that we expect to receive in fiscal year
' 2010, $15,000, is based on the estimates and averages of gravel extracted in past years. The royalty rate is $1.25
per cubic yard.
1
L
Ll
95
SPECIAL R V N F FUND RECAP
Special Revenue Fnds budget Summary
96
Service
Service
Monashka
Buildings &
Coastal
Womens Bay
Area
Area
Bay Service
Bay View Rd.
Child Care
Land Sales
Grounds
Mgmt
LEPC
Service Area
No .1
No .2
Area
Service Area
Beginning Fund Balance
$ (7,927)
$ 1,181,692
$ 311,352
$ 32,962
$(14,765)
$ 137,454
$ 406,946
$ 5,431
$ 18,108
$ 6,860
Revenues
Property Taxes
-
-
-
-
-
125,514
291,500
-
51,750
11,065
Bed Tax
-
_
Licenses &Permits
-
1,000
-
-
20,000
Rents & Royalties
-
40,000
576,556
-
-
-
Land Sales Activities
-
21,500
State Grants
101,148
-
-
24,000
33,800
-
-
-
-
-
Penalties &Interest
-
12,500
-
-
-
3,000
-
100
250
200
Miscellaneous
-
_
Transfers In
-
-
238,000
-
-
-
-
Total Revenues &Transfers In
101,148
75,000
814,SS6
24,000
33,800
148,514
291,500
100
52,000
11,265
Total Available Funds
Expenditures
Child Care Assistance
101,148
-
Resource Management
-
185,313
-
KIB Buildings
-
-
1,021,761
-
Coastal Management
-
_
24000
LEPC
-
-
-
33,800
-
_
-
-
Road Maintenance
-
-
-
-
-
148,514
291,500
100
52,000
11,265
Public Safety
Entertainment
Economic Development
Fuller Trust Beneficiaries
Other
Transfers Out
Total Use of Funds
101,148
185,313
1,021,761
24,000
33,800
148,514
291,500
100
52,000
11,265
Est. Funds Available 6/30/10
$ (7,927) $ 1,071,379
$ 104,147 $32 14765 $ 137,454
$ 406,946
$ 5,431
$ 18,108
$ 6,860
96
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
101,148
185,313
1,021,761
2 33 4,000
_ - _ _ ,800
- - - - 17,200 - - - 520,579
443,716 95,560 13,620 8,400 3,920 3,700 - - - - 568,916
101,000 101,000
_ - - - 8,650 8,650
1,297,000
-
66,500
1,363,500
Trinity
101,000
75,150
3,928,667
$ 8 16,546 $ 279,077 $ 33,195 S 7,263 $ 4,592 5 13,70 5 81,688 $39,3
5 78,901
$ 513,451
$ 42,959,470
KISAirport Fire
Woodland
Islands
Mission
Trinity
Fire Protection
Womens Bay
Protection
Acres Street
Street Light
Lake Tide
Islands
Facilities
Tourism
A No I
Fire Dept
District
Light Area
Area
Gate
Pav'ng
Fund
Development
Fuller Trust
TOTAL
$ 816,546
$ 279,077
$ 33,195
$ 7,263
$ 4,592
$ 13,703
$ 81,688
$39,667,459
$ 78,901
$ 583,601
$ 43,644,138
435,221
68,850
13,420
8,300
3,860
3,470
17,000
-
-
-
1,029,950
-
_
-
-
100,000
-
100,000
21,000
616,556
21,500
-
_
-
-
-
158,948
-
4,000
200
100
60
230
200
1,000,000
1,000
5,000
1,026,840
8,495
10,210
-
-
-
-
-
-
-
-
18,705
-
12,500
-
-
-
_
-
_
_
250,500
443,716
95,560
13,620
8,400
3,920
3,700
17,200
1
101,000
5,000
3,243,999
46,888,137
101,148
185,313
1,021,761
2 33 4,000
_ - _ _ ,800
- - - - 17,200 - - - 520,579
443,716 95,560 13,620 8,400 3,920 3,700 - - - - 568,916
101,000 101,000
_ - - - 8,650 8,650
1,297,000
-
66,500
1,363,500
443,716 95,560 13,620 8,400 3,920 3,700 17,200 1,297,000
101,000
75,150
3,928,667
$ 8 16,546 $ 279,077 $ 33,195 S 7,263 $ 4,592 5 13,70 5 81,688 $39,3
5 78,901
$ 513,451
$ 42,959,470
97
PROGRAM BUDGET SUMMARY
CHILD CARE ASSISTANCE PROGRAM
Program Description
The Child Care Assistance Program is responsible for administration of state and federal financial assistance
programs that subsidize the cost of child care for eligible low- to moderate - income families while parents work
and /or attend school. Children served range from birth to 13 years old.
Goals
• Promote affordable, appropriate, quality child care for low- to moderate- income families.
• Encourage independence from social welfare programs by subsidizing the costs of quality child care for
eligible parents who are working or attending school.
• Build community awareness of the benefits to our local economy and local employers by facilitating
quality, affordable child care services for working parents.
• Coordinate effectively with other child care assistance programs, including Kodiak Area Native
Association, Public Assistance, the USDA Food Program, and the U.S. Coast Guard.
Objectives for 2009 -2010
• Promote child care assistance programs to eligible parents for the best utilization of state and federal
funding
• Participate in local agency collaboration teams to promote child care assistance programs and gain
community support for funding levels that meet local need.
• Stimulate adequate child care spaces to meet the needs of program participants.
• Promote and support quality child care.
Significant Budget Changes
There are no significant budget changes in FY2010.
98
CHILD CARE ASSISTANCE
$ 60,424
$ 47,107
$ 51,226
$ 71,195
$ 52,760
REVENUES AND EXPENDITURES
10,831
18,910
19,840
FY 2007
FY 2008 FY 2009
FY 2009
FY 2010
-
Actual
Actual Budget
Actual
Budget
Revenues
10,861
10,960
19,134
10,960
State of Alaska Grants
$ 77,000
$ 82,026 $ 82,026
$ 95,995
$101,148
Interest Earnings
107
477 -
-
-
$ 77,107
$ 82,503 $ 82,026
$ 95,995
$101,148
Expenditures
Personnel Services
$ 60,424
$ 47,107
$ 51,226
$ 71,195
$ 52,760
Employee Benefits
10,831
18,910
19,840
12,863
26,520
Contracted Services
-
-
-
-
-
Support Goods & Services
12,376
10,861
10,960
19,134
10,960
Capital Outlay
-
5,011
-
-
-
Contingency
-
10,908
$ 83,631
$$ 8 1,889
$ 82,026
$10 3,192
$ 101,148
Position:
Local Administrator
PERSONNEL
Number of Employees
FY 2007
1
PERFORMANCE INDICATORS
FY 2008 FY 2009 FY2010
1 1 1
FY 2007 FY 2008 FY 2009 FY 2010
Actual Actual Estimated Projected
Average number of families served per month 83 75 70 80
Average number of children served per month 144 125 123 130
99
1
PROGRAM BUDGET SUMMARY
RESOURCE MANAGEMENT
Program Description
The Borough's land and resource base is a multi - million dollar asset. It should be viewed in the context of a "land
trust" with the citizens of the Borough as the beneficiary. KIB received 56,500 acres from the State of Alaska by
organizing as a Borough. Another 15,000 acres has been acquired from native corporations and the federal
government (school sites). The value of KIB's land and resource base is estimated to be between $70 and $100
million. We take a passive management approach to managing most of our lands, which means that we do not
manage them intensively. This method costs the public the least. The level of management for other Borough
lands is determined by public demands on the properties or readying it for sale and revenue generation.
Goals
• Manage Borough lands for the maximum benefit of Borough residents.
• Provide decision makers with the tools and information to make informed decisions on the allocation, use
and development of Borough lands and resources. '
• Continue to review and implement land sale strategies that are in balance with the real estate market.
• Facilitate the transfer of developable public lands to the private sector in a cost - effective manner.
Objectives for 2009 -2010 ,
• Prepare land for sale in the Womens Bay area.
• Sell land in the Monashka Bay area. '
Significant Budget Changes
A new position, Resource Manager, has been added to this year's budget. ,
Previous Year's Accomplishments
• Recorded the plat of the subdivision of a 10 -acre parcel into 3 lots in Monashka Bay as reviewed and
approved by the Planning and Zoning Commission.
• Acquired land near North Star Elementary School for future expansion or sale.
• Acquired land near Bayside Fire Station (Fire Protection Area No.1) for future expansion.
L
100
'
RESOURCE MANAGEMENT
$ 11,500
$ 11,500
$ 26,494
$ 11,780
$ 98,200
Employee Benefits
REVENUES AND EXPENDITURES
-
-
223
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
-
Actual
Actual
Budget
Actual
Budget
Revenues
26,375
$ 28,716
$ 19,891
$ 97,771
Annual Use Permit
$ 1,000
$ 1,000
$ 1,000 $
1,000
$ 1,000
Interest Earnings
45,772
53,427
22,990
31,541
12,500
Gravel Sales
16,159
23,835
40,000
-
40,000
Principal Payments
13,742
18,074
18,536
17,268
19,000
Interest Payments
33,345
1,384
15,245
14,544
2,500
Land Leases
80
80
-
80
-
UseofFundBalance
-
-
110,313
$110,098
$ 97,800
$ 97,771 $
64,433
$185,313
Expenditures
Personnel Services
$ 11,500
$ 11,500
$ 26,494
$ 11,780
$ 98,200
Employee Benefits
-
-
-
223
60,738
Contracted Services
1,001
4,233
4,550
-
-
Support Goods & Services
16,215
4,158
66,727
11,540
26,375
$ 28,716
$ 19,891
$ 97,771
$ 23,543
$185,313
PERSONNEL
Number of Employees
Position: FY 2007 FY 2008 FY 2009 FY2010
Resource Manager 0 0 0 1
101
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND
Program Description
This program funds the operation and maintenance of Borough -owned buildings, parking lots, parks, and public
grounds. Specifically, this includes snow removal, lawn maintenance, park maintenance, and general building and
grounds maintenance. It also includes rental of Borough -owned buildings.
Goals
• Provide adequate annual maintenance to Borough -owned buildings, parks, and other Borough facilities in
a safe manner to prevent liability issues.
• Provide funding for snow removal and parking lot maintenance around all Borough facilities, including
school buildings.
Objectives for 2009 -2010
• Create a checklist for the review of KIB buildings, grounds and parks.
• Review the KIB building's air handling and boiler systems.
Significant Budget Changes
There are no significant budget changes in FY2010.
102
Expenditures
Borough Building
REVENUES AND EXPENDITURES
$ 346,122
$ 408,985
$ 392,572
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
20,068
Actual
Actual
Budget
Actual
Budget
Revenues
310,000
School Bldg Major Repairs
-
-
-
Interest Earnings
$ 19,289
$ 18,137
$ 8,600
$ 6,198
$
Rents & Royalties -KIB
228,623
238,290
236,450
315,928
326,430
City of Kodiak
76,520
76,520
78,580
82,727
100,120
KI BSD
100,290
100,290
100,290
139,897
128,826
Borough Building Annex
15,574
16,474
9,770
16,478
16,470
DayCare Assistance
4,710
4,710
4,710
10,501
4,710
Miscellaneous
3,446
-
-
65
-
UseofFundBalance
-
-
89,075
-
207,205
Transfers In- General Fund
-
-
-
62,000
36,000
Transfers In- Facilities Fund
185,400
192,360
185,000
185,000
202,000
TOTAL
$ 633,852
$ 646,781
$ 712,475
$ 818,794
$ 1,021,761
Expenditures
Borough Building
$ 302,512
$ 346,122
$ 408,985
$ 392,572
$ 588,137
KIB Mental Health Center
2,500
3,325
10,000
20,068
10,000
School Buildings
342,575
331,781
287,500
336,725
310,000
School Bldg Major Repairs
-
-
-
-
25,588
Parks Operation & Maintenance
10,705
10,259
6,000
12,605
42,036
ChiniakSchool
-
-
-
-
36,000
Various Borough Buildings
-
-
10,000
TOTAL
$ 658,292
$ 691,487
$ 712,485
$ 761,970
$1,021,761
103
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND- BOROUGH BUILDING
(
Program Description '
The Borough Building provides administrative office space for Borough government, City of Kodiak government
r
and the Kodiak Island Borough School District's central offices. It is also the site of Assembly Chambers and is the
community's Emergency Response Center during disasters.
Goals
• Provide adequate lawn care, snow removal, and general routine maintenance in an effort to provide a
safe environment and pleasant appearance.
Objectives for 2009 -2010
• Provide maintenance to the air handling and boiler systems.
• Maintain adequate level of lawn maintenance.
• Maintain adequate level of snow /ice removal.
• Provide adequate routine maintenance of building (paint, roof cleaning etc).
• Relocate emergency generator.
Significant Budget Changes
A new position, Maintenance Supervisor, is being added to this department. The Maintenance Worker, formerly
funded by both this fund and the Kodiak Fisheries Research Center fund, will now be fully funded by the Borough
Building fund. The new position of Maintenance Supervisor will be funded by both the Borough Building fund and
by current capital projects.
104 1
BOROUGH BUILDING
EXPENDITURES
PERSONNEL
Number of Employees
Position:
Maintenance Worker
FY2007 FY2008
0.5 1.5
FY2009 FY2010
1.5 1.5
105
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Expenditures
Personnel Services
$ 54,433
$ 59,998
$ 85,830
$ 97,418
$ 98,200
Fringe Benefits
29,301
33,281
51,655
57,863
60,738
Contracted Services
-
-
-
-
-
Support Goods & Services
218,778
252,830
255,500
237,291
414,199
Capital Outlay
13
16,000
-
15,000
Operating Transfers
-
-
-
-
-
$ 302,512
$ 346,122
$ 408,985
$ 392,572
$ 588,137
PERSONNEL
Number of Employees
Position:
Maintenance Worker
FY2007 FY2008
0.5 1.5
FY2009 FY2010
1.5 1.5
105
r,
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND - MENTAL HEALTH CENTER
Program Description
The Kodiak Island Borough apartments accommodate a variety of needs including rehabilitation housing, therapy
programs, and administration offices for the Providence Kodiak Island Counseling Center.
Goals
• Provide annual maintenance services to ensure a safe, usable environment.
Objectives for 2009 -2010 '
• Provide for owner - responsible maintenance.
Significant Budget Changes
There are no significant budget changes in FY2010.
i
I
106
1
MENTAL HEALTH CENTER
EXPENDITURES
107
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Expenditures
Personnel Services
$ 243
$ 31
$
$ 104
$
Fringe Benefits
81
9
51
Support Goods & Services
2,176
3,285
10,000
19,913
10,000
Capital Outlay
-
-
-
-
-
$ 2,500
$ 3,325
$ 10,000
$ 20,068
$ 10,000
107
1
I
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND - SCHOOL BUILDINGS ,
i
F:
Program Description
This program provides insurance on all Borough -owned school buildings, snow removal and sanding of all school
parking lots, and removal of winter sand and gravel from parking lots in the spring. i
Goal '
• Provide owner - responsible maintenance and services. ,
Objectives for 2009 -2010
• Identify a school facility maintenance list
• Provide a painting schedule that addresses required exterior maintenance for all buildings.
Significant Budget Changes
There are no significant budget changes in FY2010.
108 1
SCHOOL BUILDINGS
Expenditures
Personnel Services
Fringe Benefits
Contracted Services
Support Goods & Services
Capital Outlay
Operating Transfers
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
$ 15,921
$ 249
$
$ 7,015
$
6,361
188
-
3,949
15,500
-
500
-
271,818
300,760
287,000
336,018
310,000
32,975
30,584
-
(10,257)
-
$ 342,575
$ 331,781
$ 287,500
$ 336,725
$ 310,000
109
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND - SCHOOL BUILDINGS MAJOR REPAIRS ,
Program Description
This program provides funding for major repairs to the Borough owned school buildings. Repairs in this category
exceed the $10,000 limit for which KIB is responsible in accordance with the current in -kind agreement.
Objectives for 2009 -2010
• Provide financial back -up for unforeseen large repair projects.
Significant Budget Changes
There are no significant budget changes. '
110 1
SCHOOL BUILDING MAJOR REPAIR
ME
FY 2007 FY 2008 FY 2009 FY 2009 FY 2010
Actual Actual Budget Actual Budget
Expenditures
Personnel Services
$ - $ - $ - - $ 10,490
Fringe Benefits
- 6,108
Contracted Services
- - -
Support Goods & Services
8,990
Repair & Maint.
- -
Operating Transfers
- -
$ $ 25,588
ME
PROGRAM BUDGET SUMMARY #
CHINIAK SCHOOL
r
Program Description
This program provides funding for the maintenance, operation, and utility costs of the Chiniak School property
including the public water system.
Objectives for 2009 -2010
F
• Provide funds to cover all expenses associated with the Chiniak School property for a sufficient period of
time for KIB, KIBSD, and the community of Chiniak to agree on a plan for the future of the property.
Significant Budget Changes
There are no significant budget changes. ,
f'
112 1
CHINIAK SCHOOL
113
FY 2007 FY 2008 FY 2009 FY 2009 FY 2010
Actual Actual Budget Actual Budget
Expenditures
Personnel Services
$ $ $ - $ - $
Fringe Benefits
- - -
Contracted Services
- -
Support Goods & Services
- 36,000
Repair & Maint.
- -
Operating Transfers
- - -
$ $ 36,000
113
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND - VARIOUS BOROUGH BUILDINGS
Program Description
This program funds the operation and maintenance of various smaller owned Borough buildings, such as Chiniak
Tsunami Center, Egan Way Cottages, and Red Cross Building.
• Provide adequate annual maintenance to these facilities to prevent liability issues.
• Provide funding for a limited amount of snow removal and parking lot maintenance.
Objectives for 2009 -2010
• Create a check list for the annual inspections of each of these facilities to provide for proper funding for
projects identified in these inspections.
• Review the major systems of each of these facilities to be able to produce a renewal and replacement
schedule to ensure funding is available when the systems are in need of replacement.
Significant Budget Changes
None
114
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BLDG & GROUNDS - VARIOUS BOROUGH BUILDINGS
115
FY 2007 FY 2008 FY 2009 FY 2009 FY 2010
Actual Actual Budget Actual Budget
Expenditures
Personnel Services
$ $ $ $ - $ -
Fringe Benefits
-
Contracted Services
-
Support Goods & Services
- - - -
Repair & Maint.
- - 10,000
Operating Transfers
- - - - -
$ $ 10,000
115
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND -PARKS OPERATION AND MANAGEMENT
Program Description
This program is managed and operated by the Kodiak Island Borough Engineering and Facilities Department. The
department is responsible for the direct operations, maintenance and repair of all KIB owned parks and recreation
facilities, including the Kodiak Recreation Facility (Dark Lake, ball fields and BMX park), the Anton Larsen Bay dock,
the Island Lake Creek Trail, Monashka Bay Park, Womens Bay Parks, Mill Bay Park, Otmeloi Park, and Chiniak
School Park.
Goals
• Provide a safe system of parks and facilities for the diverse recreational needs of Borough residents.
Objectives for 2009 -2010
• Maintain existing parks and remove hazards.
• Work with the City of Kodiak on a shared maintenance program.
Significant Budget Changes
There are no significant budget changes in FY2010.
116
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUILDING & GROUNDS - PARKS
EXPENDITURES
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Expenditures
Personnel Services
$ 3,341
$ 3,847
$
$ 4,382
$ 3,500
Fringe Benefits
1,617
2,003
2,187
2,036
Contracted Services
3,624
3,355
5,000
5,760
5,000
Support Goods & Services
2,123
1,054
1,000
276
31,500
Capital Outlay
-
-
-
-
-
$ 10,705
$ 10,259
$ 6,000
$ 12,605
$ 42,036
117
PROGRAM BUDGET SUMMARY
COASTAL MANAGEMENT
Program Description
The passage of the Alaska Coastal Management Act in 1977 created the opportunity for local governments, rural
regions, and the State of Alaska to cooperatively manage the use of Alaska's coastal resources with the federal
government. The Alaska Coastal Management Program (ACMP) provides a framework for the orderly and
balanced development of Alaska's coast, with full opportunity for coastal residents to take part in the planning and
permitting processes in their region. The Kodiak Island Borough participates in the ACMP through the Kodiak
Island Borough Coastal Management Program /Plan.
Goals
• Update, as needed, the Kodiak Island Borough Coastal Management Program ( KIBCMP).
• Fully participate in project reviews initiated by the state or federal governments.
• Continue the full integration of the KIBCMP into the activities of the Kodiak Island Borough Community
Development Department.
Objectives for 2009 -2010
• Continue to participate through review, analysis, and comments at the programmatic and policy levels of
the ACMP.
• Continue to participate through review, analysis, and comments in ACMP project reviews.
• Continue staff -level participation in the regional, district, and statewide conferences.
• Continue staff -level participation in the newly- organized Alaska Coastal District Association (ACDA).
• Initiate a strategy for updating the KIBCMP when ACMP regulatory changes have been fully adopted.
Significant Budget Changes
There are no significant budget changes in FY2010.
Previous Year's Accomplishments
• Reviewed approximately 35 projects for coastal consistency.
118
COASTAL MANAGEMENT
REVENUES AND EXPENDITURES
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Revenues
State of Alaska Grants
$ 25,112
$ 9,197
$ 24,000
$ 28,513
$ 24,000
$ 25,112
$ 9,197
$ 24,000
$ 28,513
$ 24,000
Expenditures
Personnel Services
$ 14,520
$ 5,940
$ 15,500
$ 11,231
$ 15,500
Fringe Benefits
6,714
3,102
-
5,048
-
Contracted Services
-
-
3,500
5,000
3,500
Support Goods & Services
160
87
5,000
5,008
5,000
$ 21,394
$ 9,129
$ 24,000
$ 26,287
$ 24,000
PERFORMANCE
INDICATORS
FY 2007
FY 2008
FY 2009
FY 2010
Actual
Actual
Actual
Projected
Federal and state project reviews
60
60
26
119
1
r
PROGRAM BUDGET SUMMARY
LOCAL EMERGENCY PLANNING COMMITTEE
Program Description
The Local Emergency Planning Committee (LEPC) of the Kodiak Island Borough has been established pursuant to
federal and state laws. LEPCs are required by federal law to perform the following duties:
• Establish procedures for receiving and processing requests from the public for information about
hazardous materials in the region;
• Prepare and periodically review the local emergency operations plan;
• Evaluate the need for resources necessary to develop, implement, and exercise the emergency operations
plan and submit recommendations to local governments; and
• Serve as an advisory committee to local government with respect to emergency planning, training, and
response.
Goals
• Continue to locally implement the requirements of SARA Title III (also known as the Federal Community
Right -To -Know Program).
• Develop and implement a comprehensive training program for emergency responders in the region.
• Provide designated staff support for the LEPC and region -wide emergency response planning programs.
Objectives for 2009 -2010
• Continue region -wide emergency response planning programs. ,
• Implement the Kodiak Emergency Operations Plan update.
• Participate in the design and implementation of a full -scale Homeland Security Exercise (FSE) that
exercises Borough and City personnel and resources. r
Significant Budget Changes
The Borough alternates yearly administration of this fund with the City of Kodiak. There are no significant budget I
changes in FY2010.
1
r
120
1
LEPC
$ 5,585
$ 10,435
$ 11,000
$ 8,923
$ 11,000
Fringe Benefits
REVENUES
AND EXPENDITURES
-
4,059
-
Contracted Services
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Support Goods & Services
Actual
Actual
Budget
Actual
Budget
Revenues
$ 17,901
$ 17,800
$ 17,800
$ 2 4,086
$ 33,800
LEPC Grant
$ 17,800
$ 18,273
$ 17,800
11,072
$ 33,800
EOP Grant
-
-
-
-
-
$ 17,800
$ 18,273
$ 17,800
$ 11,072
$ 33,800
Expenditures
Personnel Services
$ 5,585
$ 10,435
$ 11,000
$ 8,923
$ 11,000
Fringe Benefits
2,421
4,855
-
4,059
-
Contracted Services
5,089
-
3,300
-
19,300
Support Goods & Services
4,806
2,510
3,500
11,104
3,500
$ 17,901
$ 17,800
$ 17,800
$ 2 4,086
$ 33,800
121
PROGRAM BUDGET SUMMARY
WOMENS BAY ROAD SERVICE AREA
Program Description
The Womens Bay Road Service Area provides maintenance service to roads within the service area, including snow
removal and ice control, culvert and drainage ditch repairs and maintenance.
Goals
• Provide safe, well- drained and well- maintained road surfaces, free of snow and ice, within current
budgetary constraints.
Objectives for 2009 -2010
• Continue the program of improving and maintaining existing drainage ditches area wide
• Improve gravel road surfaces.
Significant Budget Changes
The Board has voted to request a mil rate increase by one -half mil to 2.5 mils total for the Road Service Budget.
This increase has been made to begin a multi -year program to focus on topping the gravel road surfaces with a
new wear layer. The intent is to monitor progress of this project focus and reduce the mil rate when the project is
completed.
122
WOMENS BAY ROAD SERVICE
$ 778
$ 708
$ 600
1,366
$ 1,000
Fringe Benefits
REVENUES AND EXPENDITURES
432
250
806
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
95,058
Actual
Actual
Budget
Actual
Budget
Revenues
54,014
Grading /Ditching
13,689
15,623
37,307
Property Taxes
$101,057
$ 104,365
$ 101,057
$105,911
$125,514
Annual Use Permits
20,000
24,000
20,000
25,000
20,000
Interest Earnings
13,127
16,710
3,000
7,094
3,000
Miscellaneous
15
-
$134,199
$ 145,075
$ 124,057
$138,005
$148,514
Expenditures
Personnel Services
$ 778
$ 708
$ 600
1,366
$ 1,000
Fringe Benefits
333
432
250
806
500
Snow Removal /Sanding
79,152
82,018
33,400
95,058
35,000
Repairs & Maintenance
57,624
31,320
32,000
48,295
54,014
Grading /Ditching
13,689
15,623
37,307
12,905
35,000
Support Goods & Services
4,953
280
20,500
3,761
23,000
$156,529
$ 130,381
$ 124,057
$162,191
$148,514
PERFORMANCE INDICATORS
Number of Miles 12 12 12 12 12
Road Service Cost per Mile $13,044 $10,865 $10,338 $13,516 $12,376
123
PROGRAM BUDGET SUMMARY
SERVICE AREA No. 1
Program Description
Service Area No. 1 provides maintenance service to roads within the district, including snow removal, ditching and
grading. Service Area No.1 is comprised of Tax Code Areas (TCAs) 2 and 7.
Goals
• Continue providing road maintenance service within the district
• Provide safe and useable roads within the district.
Objectives for 2009 -2010
• Continue encouraging the Borough to pursue funds for paving all the roads in the district
• Provide proper road signage and dust abatement.
Significant Budget Changes
There are no significant budget changes in FY2010.
124
SERVICE AREA No. 1
$ 6,348
$ 6,132
$ 7,100
$ 5,914
$ 7,600
Fringe Benefits
REVENUES
AND EXPENDITURES
1,550
1,499
1,950
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
120,000
Actual
Actual
Budget
Actual
Budget
Revenues
Grading /Ditching
38,799
20,078
84,950
48,982
Property Taxes
$213,004
$ 225,706
$ 269,700
$ 292,079
$ 291,500
Temp Fiscal Relief
165
-
-
-
-
Penalties and Interest
24,675
24,540
-
15,017
$ 237,844
$ 250,246
$ 269,700
$ 307,096
$ 291,500
Expenditures
Personnel Services
$ 6,348
$ 6,132
$ 7,100
$ 5,914
$ 7,600
Fringe Benefits
1,687
1,644
1,550
1,499
1,950
Snow Removal /Sanding
91,316
94,993
100,000
86,742
120,000
Repairs & Maintenance
151,115
43,346
75,000
18,014
75,000
Grading /Ditching
38,799
20,078
84,950
48,982
85,650
Support Goods & Services
2,083
479
1,100
730
1,300
$ 291,348
$ 166,672
$ 269,700
$161,881
$ 291,500
PERFORMANCE INDICATORS
Number of Miles 10 10 10 10 11.12
Road Service Cost per Mile $ 29,135 $ 16,667 $ 26,970 $ 16,188 $ 26,214
125
PROGRAM BUDGET SUMMARY
SERVICE AREA No. 2
Program Description
Service Area No. 2 is responsible for water and sewer services in the service area. Service Area No. 2 is comprised
of Tax Code Areas (TCAs) 4, 6, and 8.
Goal
• Obtain water and sewer services for this area.
Objectives for 2009 -2010
• The service district is currently inactive.
Significant Budget Changes
The fund balance will be used to defray any administrative costs incurred over the next year.
126
I I
� I
I I
� I
1 127
SERVICE AREA No. 2
'
REVENUES AND EXPENDITURES
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Revenues
Interest Earnings
$ 569
$ 363
$ 100
$ 168
$ 100
$ 569
$ 363
$ 100
$ 168
$ 100
Expenditures
Support Goods & Services
$
$
$
$
$ 100
$
$ -
$ -
$ -
$ 100
L
I I
� I
I I
� I
1 127
PROGRAM BUDGET SUMMARY
MONASHKA BAY ROAD SERVICE AREA
Program Description
Monashka Bay Road Service Area is responsible for the road maintenance in the service area.
Goal
• Maintain, repair, and provide snow removal for roads in the Monashka Bay Road Service Area.
Objectives for 2009 -2010
• Provide the same high standard of safe and adequate roads as previous years.
• Repair /rebuild roads, ditches and culverts within the service area, bringing them up to current Borough
code. These projects include:
• Repair ditches and culverts on Ridge Circle, Island Circle, and Harbor Way;
• Hydro -seed repaired ditches throughout the service area;
• Repair Marmot Drive guard rail; and
• Install four culverts on Three Sisters Way.
• Develop a road maintenance plan.
Significant Budget Changes
There are no significant budget changes in FY2010.
128
MONASHKA BAY ROAD SERVICE AREA
$ 1,016
$ 307
$ 400
$ 581
REVENUES AND EXPENDITURES
Fringe Benefits
383
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Revenues
38,245
42,307
25,790
27,419
Property Taxes $39,807
$43,086
$51,860
$51,748
$51,750
Interest Earnings 3,905
3,923
730
1,232
250
$43,712
$47,009
$52,590
$52,980
$52,000
Expenditures
Personnel Services
$ 1,016
$ 307
$ 400
$ 581
$ 400
Fringe Benefits
383
212
200
319
200
Snow Removal /Sanding
18,524
23,007
20,000
22,101
15,000
Repairs & Maintenance
38,245
42,307
25,790
27,419
25,000
Grading/Ditching
3,753
1,240
6,000
2,625
3,000
Support Goods & Services
189
80
200
119
8,400
$ 62,110
$ 67,153
$ 52,590
$ 53,164
$ 52,000
PERFORMANCE INDICATORS
FY 2007
FY 2008
FY 2009
FY 2010
Actual
Actual
Actual
Projected
Number of Miles
2
2
2
2
2
Road Service Cost per Mile
$ 31,055
$ 33,577
$ 26,295
$ 26,582
$ 26,000
129
PROGRAM BUDGET SUMMARY
BAY VIEW ROAD SERVICE AREA
Program Description
Bay View Road Service Area is responsible for the road maintenance in the service area.
Goal
• Maintain, repair, and provide snow removal for the roads in the Bay View Road Service Area.
Objectives for 2009 -2010
• Provide safe and adequate roads.
Significant Budget Changes
There are no significant budget changes in FY2010.
130
BAYVIEW ROAD SERVICE AREA
$
$ 322
$
$ 242
$ -
Fringe Benefits
REVENUES AND EXPENDITURES
241
139
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
-
Actual
Actual
Budget
Actual
Budget
Revenues
3,000
Repairs & Maintenance
2,343
640
1,500
Property Taxes
$ 5,491
$ 6,621
$ 5,500
$ 7,162
$ 11,065
Interest Earnings
413
213
200
20
200
12
$ 5,904
$ 6,834
$ 5,700
$ 7,182
$ 11,265
Expenditures
Personnel Services
$
$ 322
$
$ 242
$ -
Fringe Benefits
241
139
-
Contracted Services
-
-
-
-
5,565
Snow Removal /Sanding
2,754
6,349
3,000
7,196
3,000
Repairs & Maintenance
2,343
640
1,500
3,031
1,500
Grading /Ditching
1,225
1,213
1,100
350
1,100
Support Goods & Services
47
9
100
12
100
$ 6,369
$ 8,774
$ 5,700
$ 10,970
$ 11,265
PERFORMANCE INDICATORS
FY 2007
FY 2008
FY 2009
FY 2010
Actual
Actual
Actual
Projected
Number of Miles
1
1
1
1
1
131
PROGRAM BUDGET SUMMARY
FIRE PROTECTION AREA NO. 1(BAYSIDE FIRE DEPARTMENT)
Program Description
Bayside Fire Department is responsible for providing fire suppression, fire prevention, and Emergency Medical
Services /First Responder Services to the citizens and visitors of Fire Protection Area No. 1.
Goal
• Minimize the impact on life and property from the effects of fire and medical emergencies through public
education, fire suppression programs, and emergency medical services.
• Maintain a stable 1.5 mill rate for these services to Fire Protection Area No. 1 property owners.
• Maintain a Class 4 Insurance Services Organization rating to reduce fire insurance to Fire Protection Area
No.1 property owners.
Objectives for 2009 -2010
• Maintain a force of 30 -35 trained firefighters.
• Respond with a fire engine and firefighters within five minutes of an alarm on 90% of all fire calls.
• Respond with emergency medical technicians /emergency trauma technicians within five minutes of an
alarm on 90% of all EMS calls.
• Increase personnel's expertise in fire prevention, fire suppression and emergency medical activities.
• Build a five -bay apparatus- housing addition to the Bayside Fire Station.
• Continue upgrades and improvements to the fire training site.
Significant Budget Changes
There are no significant budget changes in FY2010.
132
i
F1
FIRE PROTECTION AREA NO.1
$ 98,889
$ 97,511
$103,170
$100,201
$ 98,600
Temporary Hel pVol u nteers
REVENUES AND EXPENDITURES
-
5,000
-
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
37,400
Actual
Actual
Budget
Actual
Budget
Revenues
2,500
Support Goods & Services
117,354
135,999
199,820
Property Taxes
$362,301
$ 394,384
$ 393,000
$ 423,587
$ 435,221
Interest Earnings
60,483
51,637
10,000
28,412
-
Instruction /space rent /other
3,709
4,345
12,900
2,079
8,495
Use of Fund Balance
-
-
-
-
-
$ 426,493
$ 450,366
$ 415,900
$ 454,078
$ 443,716
Expenditures
Salaries
$ 98,889
$ 97,511
$103,170
$100,201
$ 98,600
Temporary Hel pVol u nteers
-
-
5,000
-
-
Fringe Benefits
35,200
36,441
36,910
37,400
38,760
Contracted Services
900
1,268
10,000
-
2,500
Support Goods & Services
117,354
135,999
199,820
150,738
153,856
Capital Outlay
725,910
46,470
61,000
8,246
150,000
Depreciation
-
-
-
-
-
$ 978,253
$ 317,689
$ 415,900
$ 296,585
$ 443,716
133
PROGRAM BUDGET SUMMARY
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT
Program Description
This program is responsible for providing fire suppression and prevention services to the citizens of the Kodiak
Island Borough Airport Fire Protection Area.
Goals
• Minimize the impact on life and property attributable to fire through the development and
implementation of fire prevention and suppression programs.
Objectives for 2009 -2010
• Continue contracting with Womens Bay Fire Department to provide fire suppression and prevention
service to the district.
Significant Budget Changes
There are no significant budget changes in FY2010.
134
AIRPORT FIRE PROTECTION DISTRICT
REVENUES AND
EXPENDITURES
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Revenues
Property Taxes
$ 12,787
$ 12,793
$ 12,440
$ 13,427
$ 13,420
Interest Earnings
2,092
2,332
630
1,244
200
Miscellaneous -Other
-
-
-
-
-
Proceeds from Debt
-
$ 14,879
$ 15,125
$ 13,070
$ 14,671
$ 13,620
Expenditures
Support Goods & Services
$ 31
$ 23
$ 280
$ 28
$ 1,120
Transfers
12,788
12,790
12,790
12,975
12,500
$ 12,819
$ 12,813
$ 13,070
$ 13,003
$ 13,620
135
PROGRAM BUDGET SUMMARY
WOODLAND ACRES STREET LIGHT SERVICE AREA
Program Description
The Woodland Acres Street Light Service Area provides construction, operation, and maintenance of street lights
on public streets within its boundaries.
Goals I
• Provide street lighting to ensure a safer environment for all residents and visitors of Woodland Acres.
Objectives for 2009 -2010
• Maintain and adequately fund the current street lights throughout Woodland Acres.
Significant Budget Changes
There are no significant budget changes in FY2010.
136
WOODLAND ACRES STREET LIGHTS
Revenues
Property Taxes
Interest Earnings
Use of Fund Balance
Expenditures
Personnel Services
Support Goods & Services
Capital Outlay
REVENUES AND EXPENDITURES
FY 2007 FY 2008 FY 2009 FY 2009 FY 2010
Actual Actual Budget Actual Budget
$ - $ - $ 8,320 $ 8,397 $ 8,300
749 547 100 277 100
$ 749 $ 547 $ 8,420 $ 8,674 $ 8,400
5,561 5,600 6,000 5,215 6,000
- - 2,420 - 2,400
$ 5,561 $ 5,600 $ 8,420 $ 5,215 $ 8,400
137
r
PROGRAM BUDGET SUMMARY
WOMENS BAY FIRE DEPARTMENT r
Program Description r
The Womens Bay Volunteer Fire Department is responsible for providing fire suppression services to the citizens of
Womens Bay Fire Protection District. The department staff provides first response to emergency medical service
(EMS) calls within the service area. This department also provides structural fire suppression by contract to the '
Airport Fire Protection Area.
Goals
• Provide effective, safe and timely emergency response whenever called upon by the community
• Minimize the impact on life and property caused by fire
• Provide first responder emergency medical service through training and continuing medical
education.
• Maintain up -to -date equipment to ensure firefighter and community safety. r
Objectives for 2009 -2010
• Respond within 10 minutes of an alarm on 90% of all calls for assistance.
• Maintain a trained force of emergency response personnel and support staff.
• Work toward achieving compliance with NFPA and OSHA regulations.
• Increase personnel expertise in fire prevention and suppression activities.
• Participate and support mutual aid agreements for the Kodiak area community.
,
• Develop and formalize Standard Operating Procedures /Standard Operating Guidelines to better define
department operations.
• Focus on facility maintenance and energy efficient upgrades to the fire house
Significant Budget Changes
There are no significant budget changes in FY2010.
Li
138 '
WOMENS BAY FIRE DEPARTMENT
$ 919
$ 1,911
$ 1,000
$ 503
$ 1,000
Fringe Benefits
REVENUES AND EXPENDITURES
434
-
285
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Revenues
52,500
Capital Outlay
52,264
-
32,000
Property Taxes
$ 65,598
$ 67,988
$ 67,990
$ 68,819
$ 68,850
State Gra nt
24,931
-
-
-
_
State Shared Revenue
-
_
_
_
_
Interest Earnings
10,863
17,285
5,000
9,021
4,000
Other
-
-
-
40
-
Rent
9,252
10,212
10,200
12,361
10,210
Use of Fund Balance
-
_
_
_
Operati ng Transfers
12,788
12,790
12,790
12,975
12,500
$123,432
$ 108,275
$ 95,980
$103,216
$ 95,560
Expenditures
Salaries (including overtime)
$ 919
$ 1,911
$ 1,000
$ 503
$ 1,000
Fringe Benefits
341
434
-
285
500
Contracted Services
-
_
_
Support Goods & Services
31,614
47,402
62,980
43,870
52,500
Capital Outlay
52,264
-
32,000
15,250
41,560
Debt Service
971
274
-
-
-
Depreciation
_
_
-
$ 86,109
$ 50,021
$ 95,980
$ 59,908
$ 95,560
139
PROGRAM BUDGET SUMMARY
TRINITY ISLANDS STREET LIGHT SERVICE AREA r
Program Description '
The Trinity Islands Street Light Service Area provides construction, operation and maintenance of streetlights on
public streets within its boundaries.
Goal
Provide street lighting to ensure a safer environment for all residents and visitors of Trinity Islands.
Objectives for 2009 -2010
• Maintain street lights throughout the Trinity Islands subdivision.
Significant Budget Changes
There are no significant budget changes in FY2010.
140
TRINITY ISLANDS LIGHTING DISTRICT
REVENUES AND EXPENDITURES
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Revenues
Property Taxes
$ 3,825
$ 3,871
$ 3,860
$ 3,873
$ 3,860
Interest Earnings
21
129
60
135
60
Proceeds From Debt
-
-
-
-
$ 3,846
$ 4,000
$ 3,920
$ 4,008
$ 3,920
Expenditures
Personnel Services $ - $ - $ - $ - $ -
Support Goods & Services 1,928 1,957 3,920 1,809 3,920
Capital Outlay - - - - -
$ 1,928 $ 1,957 $ 3,920 $ 1,809 $ 3,920
141
PROGRAM BUDGET SUMMARY
MISSION LAKE TIDE GATE SERVICE AREA
Program Description
This service area provides tide -gate maintenance to the residents of the Mission Lake area.
Goal
• Provide maintenance of the tide gate.
Objectives for 2009 -2010
• Remove debris and maintain the tide gate.
Significant Budget Changes
There are no significant budget changes in FY2010.
142
MISSION LAKE TIDE GATE
$ 247 $ 580
$ 1,000 $
574 $ 1,000
Fringe Benefits
127 291
-
REVENUES
AND EXPENDITURES
- 370
2,000
- 2,000
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
- -
Actual
Actual
Budget
Actual
Budget
Revenues
Property Taxes
$ 3,115
$ 3,473
$ 3,470
$ 3,676
$ 3,470
Interest Earnings
175
517
230
362
230
Miscellaneous -Other
-
-
-
-
-
$ 3,290
$ 3,990
$ 3,700
$ 4,038
$ 3,700
Expenditures
Personnel Services
$ 247 $ 580
$ 1,000 $
574 $ 1,000
Fringe Benefits
127 291
-
356 -
Contracted Services
- 370
2,000
- 2,000
Support Goods & Services
131 101
700
17 700
Capital Outlay
- -
-
- -
$ 505 $ 1,342
$ 3,700 $
947 $ 3,700
143
PROGRAM BUDGET SUMMARY
TRINITY ISLANDS SUBDIVISION PAVING DISTRICT
Program Description
This is a local improvement district created to pave the roads in the Trinity Islands housing subdivision. This district
was funded through an inter -fund loan that will be paid back through special assessments.
Goal
• Maintain the roads within the new Trinity Islands housing subdivision.
Objectives for 2009 -2010
• Maintain the 428 linear feet of pavement.
Significant Budget Changes
There are no significant budget changes in FY2010.
144
TRINITY ISLANDS PAVING
REVENUES AND EXPENDITURES
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Revenues
Penalties /Interest
$ 711
$ 466
$ -
$ 184
$
Special Assessments
41,658
35,192
19,160
33,716
17,000
Interest Earnings
703
2,257
900
1,687
200
$ 43,072
$ 37,915
$ 20,060
$ 35,587
$ 17,200
Expenditures
Support Goods & Services
$ 155
$ 85
$ 13,110
$ 164
$ 11,118
Debt Service
8,572
7,778
6,950
6,949
6,082
$ 8,727
$ 7,863
$ 20,060
$ 7,113
$ 17,200
145
• Realize a 2.5% rate of return on Facilities Fund investments during FY 2010.
Significant Budget Changes i
There are no significant budget changes in FY2010.
146
PROGRAM BUDGET SUMMARY
FACILITIES FUND
,
Program Description
fund
This was established with the proceeds from the sale of Shuyak Island. The Borough entered into an
agreement with the Exxon Valdez Oil Spill Trustee Council to sell all of its rights on Shuyak Island for $42 million to
the State of Alaska. The Borough received $8 million in fiscal year 1996, $2,194,266 in fiscal year 1997, $4,000,000
in fiscal years 1998 through 2002 and received the balance of $11,805,734 in fiscal year 2003. $6 million was
utilized in construction of the Kodiak Fisheries Research Center and the remaining $36 million established the
Facilities Fund.
The purpose of this fund is to maintain the proceeds of the sale and use interest earnings to help support Borough
operations. Provisions have been established dictating that 85% of the previous years' interest earnings can be
used to pay for maintenance and repair of Borough buildings, insurance on Borough buildings, and upgrade and
reconstruction of existing buildings. Additionally, up to 50% of the total amount available in any one fiscal year can
be used toward debt service on general obligation bonds issued for facilities construction.
P
Goal
t
• Preserve the principal of the fund; and to achieve a fair rate of return on our investments.
Objectives for 2009 -2010
• Realize a 2.5% rate of return on Facilities Fund investments during FY 2010.
Significant Budget Changes i
There are no significant budget changes in FY2010.
146
FACILITIES FUND
$ -
$ -
$ 157,460
$ -
$ -
Building and Grounds
REVENUES
AND EXPENDITURES
185,000
185,000
202,000
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
595,000
Actual
Actual
Budget
Actual
Budget
Revenues
Hospital Improvements
-
-
397,540
397,540
Interest Earnings
$ 2,192,965
$ 2,046,070
$1,480,000
$1,312,140
$1,000,000
Use of Fund Balance
-
410,000
-
297,000
$ 2,192,965
$ 2,046,070
$1,890,000
$1,312,140
$1,297,000
Expenditures
Contingencies
$ -
$ -
$ 157,460
$ -
$ -
Building and Grounds
185,400
192,360
185,000
185,000
202,000
Debt Service
714,000
922,250
1,150,000
932,000
595,000
Capital Projects
190,000
700,000
-
-
500,000
Hospital Improvements
-
-
397,540
397,540
-
$1,089,400
$ 1,814,610
$ 1,890,000
$1,514,540
$1,297,000
147
PROGRAM BUDGET SUMMARY
TOURISM DEVELOPMENT
Program Description
The purpose of this fund is to promote increased development of the tourism industry and various tourism
programs within the Kodiak Island Borough. ■
Goal ■
• Implement tourism development activities including, but not limited to, fishing, bear viewing, hiking, and
lodging.
Objectives for 2009 -2010
• Fund a variety of tourism packages available within the Kodiak Island Borough.
Significant Budget Changes
There are no significant budget changes in FY2010. ,
h
1
148
TOURISM DEVELOPMENT
REVENUES AND EXPENDITURES
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Revenues
Bed Tax Revenue
$ 68,867
$ 79,182
$ 70,000
$ 86,338
$100,000
Interest Earnings
812
1,293
980
1,607
1,000
$ 69,679
$ 80,475
$ 70,980
$ 87,945
$101,000
Expenditures
Kodiak Convention Bureau
$ 45,000
$ 50,000
$ 55,000
$ 55,000
$ 55,000
Support Goods & Services
13,225
8
15,980
57
46,000
$ 58,225
$ 50,008
$ 70,980
$ 55,057
$101,000
149
1
PROGRAM BUDGET SUMMARY
FULLER TRUST
Program Description
This trust was established to fund new equipment purchases at the Kodiak Island Hospital and to make payment to
six beneficiaries. The funding for the trust came from the cash and assets of the Fern Fuller Charitable Unitrust.
Goal I
• Make all payments in a timely manner.
Objectives for 2009 -2010
I
• Make timely payments to trust beneficiaries.
• Purchase needed equipment for the hospital.
Significant Budget Changes
There are no significant budget changes in FY2010.
1
L
1 '
150
I
FULLER TRUST
$ 8,000
$ 5,500
$ 8,500 $ 8,500
$ 8,500
Insuranceand Bonding
113
REVENUES AND EXPENDITURES
- 164
150
Contingencies
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
66,500
Actual
Actual
Budget
Actual
Budget
Revenues
$ 75,000 $ 75,164
$ 75,150
Interest Earnings
$ 5,100
$ 32,271
$ 13,230
$ 15,476
$ 5,000
Fuller Trust Proceeds
531,180
23,191
-
-
-
Use of Fund Balance
-
-
61,770
-
70,150
$ 536,280
$ 55,462
$ 75,000
$ 15,476
$ 75,150
Expenditures
Beneficiary Payments
$ 8,000
$ 5,500
$ 8,500 $ 8,500
$ 8,500
Insuranceand Bonding
113
709
- 164
150
Contingencies
-
-
- -
-
Operating Transfer,hospital
66,500
66,500
66,500 66,500
66,500
$ 74,613
$ 72,709
$ 75,000 $ 75,164
$ 75,150
151
DEBT SERVICE FUNDS
DEBT SERVICE FUND
' Debt Administration
The necessity to incur debt in order to finance the capital program carries with it the obligation to manage the
debt program effectively. As a result, the level of outstanding debt and the borough's ability to incur and repay
' additional debt bear careful examination. The Kodiak Island Borough has a written debt policy in the Kodiak Island
Borough Code, Title 3- Revenue and Finance, Chapter 3.01 - Fiscal Policy, 3.01.030.
' Debt Policies
The policy is used to analyze the existing debt position of the borough and assess the impact of future financing
' requirements on the borough's ability to service debt.
Review and analysis of the Borough's debt provides a capital financing plan for infrastructure and other
' improvements. Both available resources and Borough needs drive the Borough's debt issuance program. Long-
term projected financing is linked with economic, demographic and financial resources expected to be available to
repay the debt. The use of debt ratios is only one tool of many in determining a course of action and is not used
' exclusively in making decisions.
Decisions regarding the use of debt is based upon a number of factors including, but not limited to, the long -term
needs of the Borough and the amount of resources available to repay the debt. The Kodiak Island Borough has a
' five year Capital Improvement Program. Each year the assembly updates the program to maintain the list of
needed capital improvement priorities. Capital funds spent on projects will result in long -term economic growth
beyond the initial capital expenditure and will in turn contribute significantly to the economy and revenue for
' many years.
Legal Debt Margin
' The State of Alaska Statutes and the Kodiak Island Borough Code do not establish a legal debt margin. The voters
of the Kodiak Island Borough ultimately determine the amount of debt that can be outstanding. The citizens of the
' borough pass a ballot question giving the Borough the authority to issue bonds to fund project.
The Borough maintains debt at a manageable level considering economic factors including population, assessed
valuation, and other current and future tax - supported essential service needs.
d
7
153
'
Per Capita Bonded Debt
3,000
2,500
2,000
1,500
1,000
500
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
Net debt as a percentage of the estimated market value of taxable property should not exceed two (2) percent.
Between the years 1997 and 2006 the net debt as a percentage of estimated market value is over the two (2)
percent because seventy (70) percent of the debt was reimbursed by the State of Alaska.
Net Debt per Assessed Value
4.50
4.00%
3.50%
3.00%
2.50%
2.00
1.50
1.00%
0.50%
0.00%
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed fifteen
(15) percent.
154
Fund Balance
One measure of a funds financial strength is the level of its fund balance (i.e., revenues exceed expenditures). We
estimate that the Debt Service Fund balance will amount to approximately $5,938 at the end of fiscal year 2009.
The Debt Service balance is maintained at levels to ensure that enough money is set aside to cover the obligations
for each year.
Moody's Standard
Investors Service And Poors Fitch Rating
General Obligation, 1998 AAA AAA
General Obligation, 2000 E Aaa AAA
General Obligation, 2000 F Aaa AAA
General Obligation, 2004C Aaa AAA
General Obligation, 2004D Aaa AAA
Such rankings mean the Borough's bonds are considered to be of excellent investment quality. Having solid
financial policies and strong financial reserves are principle reasons for these excellent bond ratings.
155
Bond Ratings
The Borough's bond ratings are further evidence of its financial strength.
Summary of Outstanding Debt
General Obligation Bonds
Outstanding Outstanding
Balance FY2010 Requirments Balance
July 1, 2009 Principal Interest June 30, 2010
General Obligation
Bonds Series 2000E $ 355,000 $ 175,000 $ 17,750 $ 180,000
General Obligation
Bonds Series 2000F 310,000 150,000 22,090 160,000
General Obligation
Bonds Series 2004C
7,485,000
365,000
327,150
7,120,000
General Obligation
Bonds Series 2000D
9,605,000
445,000
402,500
9,160,000
General Obligation
Bonds Series 2008A
7,750,000
260,000
361,460
7,490,000
General Obligation
Bonds Series 2009A
6,740,000
1,285,000
110,455
5,455,000
$
32, 245,000
$2,680,000
$1, 241,405 $
29, 565,000
H.U.
GENERAL OBLIGATION BOND, 2000 SERIES E
RETIREMENT SCHEDULE
2000E BOND ISSUE
This issue, dated December 12, 2000, was issued under a book entry system registered in the name of
Cede & Company, as Nominee of the Depository Trust Company, New York, New York, the securities
depository for the 2000 Series E Bond.
This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was rendered by bond
council, Wohlforth, Vassar, Johnson & Brecht of Anchorage, Alaska.
This bond was issued to repair the high school roof. The high school roof repair is scheduled to be
completed by the fall of 2001.
157
Interest
Principal
Interest
Fiscal
Interest
due
due
due
year
rate
August 01
February 01
February 01
Total
2009
5.00%
13,000
165,000
13,000
191,000
2010
5.00%
8,875
175,000
8,875
192,750
2011
5.00%
4,500
180,000
4,500
189,000
$ 26,375
$ 520,000
$ 26,375
$ 572,750
157
GENERAL OBLIGATION BOND, 2000 SERIES E
RETIREMENT SCHEDULE
2000E BOND ISSUE
This issue, dated December 12, 2000, was issued under a book entry system registered in the name of
Cede & Company, as Nominee of the Depository Trust Company, New York, New York, the securities
depository for the 2000 Series E Bond.
This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was rendered by bond
council, Wohlforth, Vassar, Johnson & Brecht of Anchorage, Alaska.
This bond was issued to repair the high school roof. The high school roof repair is scheduled to be
completed by the fall of 2001.
158
Interest
Principal
Interest
Fiscal
Interest
due
due
due
year
rate
August 01
February 01
February 01
Total
2009
5.00%
13,000
165,000
13,000
191,000
2010
5.00%
8,875
175,000
8,875
192,750
2011
5.00%
4,500
180,000
4,500
189,000
$ 26,375
$ 520,000
$ 26,375
$ 572,750
158
GENERAL OBLIGATION BOND, 2000 SERIES F
RETIREMENT SCHEDULE
2000F BOND ISSUE
This issue, dated December 12, 2000, was issued under a book entry system registered in the name of
Cede & Company, as Nominee of the Depository Trust Company, New York, New York, the securities
depository for the 2000 Series F Bond.
This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was rendered by bond
council, Wohlforth, Vassar, Johnson & Brecht of Anchorage, Alaska.
This bond was issued to upgrade Peterson Elementary. The Peterson Project has already been
completed.
159
Interest
Principal
Interest
Fiscal
Interest
due
due
due
year
rate
August 01
February 01
February 01
Total
2009
7.05%
15,980
140,000
15,980
171,960
2010
7.10%
11,045
150,000
11,045
172,090
2011
7.15%
5,720
160,000
5,720
171,440
$ 32,745
$ 450,000
$ 32,745
$ 515,490
159
GENERAL OBLIGATION BOND, 2004 C
RETIREMENT SCHEDULE
2004C BOND ISSUE
This issue, dated July 7, 2004 was issued under a book entry system registered in the name of Cede &
Company, a s Nominee of the Depository Trust Company, New York, New York, the securities
depository for the 2004 Series C Bond. This issue was marketed by the Alaska Municipal Bond Bank.
Legal opinion was rendered by bond council, Wohlforth, Vassar, Johnson & Brecht of Anchorage,
Alaska. This bond was issued to fund planning, design, and construction of capital improvements to the
Larsen Bay School, Kodiak Middle School and Kodiak High School. The proceeds will also be used to
develop an earthquake evaluation plan.
Principal due
July 1
340,000
350,000
365,000
385,000
400,000
415,000
435,000
450,000
470,000
485,000
510,000
530,000
555,000
580,000
605,000
635,000
665,000
Interst due
January 1
T_a_1
$ 1,821,123
171,011
163,573
155,817
147,636
139,136
130,836
122,136
113,136
103,501
93,194
82,229
70,569
58,082
45,032
31,041
15,960
.D 0,1 /J,WV 0 1,09/
699,246
699,584
704,390
703,453
701,771
704,971
702,971
705,271
701,636
706,695
705,424
707,799
708,651
708,114
711,073
712,001
15,960
$ 11,283,051
I
0
160
0
Interest
Interest due
Fiscal year
rate
July 1
2009
4.250%
178,236
2010
4.250%
171,011
2011
4.250%
163,573
2012
4.250%
155,817
2013
4.000%
147,636
2014
4.000%
139,136
2015
4.000%
130,836
2016
4.100%
122,136
2017
4.250%
113,136
2018
4.300%
103,501
2019
4.400%
93,194
2020
4.500%
82,229
2021
4.500%
70,569
2022
4.625%
58,082
2023
4.750%
45,032
2024
4.800%
31,041
2025
4.800%
15,960
Principal due
July 1
340,000
350,000
365,000
385,000
400,000
415,000
435,000
450,000
470,000
485,000
510,000
530,000
555,000
580,000
605,000
635,000
665,000
Interst due
January 1
T_a_1
$ 1,821,123
171,011
163,573
155,817
147,636
139,136
130,836
122,136
113,136
103,501
93,194
82,229
70,569
58,082
45,032
31,041
15,960
.D 0,1 /J,WV 0 1,09/
699,246
699,584
704,390
703,453
701,771
704,971
702,971
705,271
701,636
706,695
705,424
707,799
708,651
708,114
711,073
712,001
15,960
$ 11,283,051
I
0
160
0
1
'
GENERAL OBLIGATION BOND, 2004 D
RETIREMENT SCHEDULE
'
2004D BOND ISSUE
This issue, dated December 1,
2004, was issued under
a book entry system registered
in the
name of Cede &
Company, as Nominee of the Depository Trust Company, New York, New York, the securities depository for
'
the 2004 Series D Bond. This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was
rendered by bond council, Wohlforth, Vassar, Johnson & Brecht of Anchorage, Alaska. This
bond was
issued to fund the acquisition
and construction of school capital improvements in the Borough, including a
'
new school pool and the Kodiak High School Voc Ed /Classroom reclamation.
'
Interest
Fiscal year rate
Interest due
November 1
Principal due Interst due
November 1 May 1
Total
2009 3.00%
211,113
435,000
204,588
850,700
'
2010 3.00%
204,588
445,000
197,913
847,500
2011 3.50%
197,913
460,000
189,863
847,775
2012 3.50%
189,863
475,000
181,550
846,413
'
2013 3.50%
181,550
490,000
172,975
844,525
2014 4.00%
172,975
510,000
162,775
845,750
'
2015 4.00%
162,775
530,000
152,175
844,950
2016 4.00%
152,175
550,000
141,175
843,350
2017 4.00%
141,175
570,000
129,775
840,950
'
2018 4.00%
129,775
595,000
117,875
842,650
2019 4.50%
117,875
620,000
103,925
841,800
'
2020 4.50%
103,925
650,000
89,300
843,225
2021 4.50%
89,300
675,000
74,113
838,413
'
2022 4.50%
2023 5.00%
74,113
58,250
705,000
58,250
837,363
740,000
39,750
838,000
2024 5.00%
39,750
775,000
20,375
835,125
2025 5.00%
20,375
815,000
-
835,375
$ 2,247,488
$ 10,040,000 $
2,036,375
$ 14,323,863
F
i
1 161
GENERAL OBLIGATION BOND, 2008
RETIREMENT SCHEDULE
2008 BOND ISSUE
This issue, dated April 1, 2008 was issued under a book entry system registered in the name of
Cede & Company, as Nominee of the Depository Trust Company, New York, New York, the
securities depository for the 2008 Bond. This issue was marketed by the Alaska Municipal Bond {
Bank. Legal opinion was rendered by bond council, Wohlforth, Vassar, Johnson & Brecht of ,
Anchorage, Alaska. This bond was issued to fund the new high school swiming pool
162
Interest
Interest due
Principal due
Interst due
Fiscal year
rate
October 1
April 1
April I
Total
2010
5.00%
180,730
260,000
180,730
621,460
,
2011
5.00%
174,230
275,000
174,230
623,460
2012
5.00%
167,355
290,000
167,355
624,710
'
2013
5.00%
160,105
300,000
160,105
620,210
2014
5.00%
152,605
320,000
152,605
625,210
2015
5.00%
144,605
335,000
144,605
624,210
2016
2017
5.00%
4.00%
136,230
127,480
350,000
136,230
622,460
'
370,000
127,480
624,960
2018
4.00%
120,080
380,000
120,080
620,160
2019
4.00%
112,480
400,000
112,480
624,960
'
2020
4.25%
104,480
415,000
104,480
623,960
2021
4.25%
95,661
430,000
95,661
621,323
2022
4.375%
86,524
450,000
86,524
623,048
2023
4.50%
76,680
470,000
76,680
623,360
2024
4.70%
66,105
490,000
66,105
622,210
'
2025
4.80%
54,590
515,000
54,590
624,180
2026
4.90%
42,230
540,000
42,230
624,460
2027
5.00° /a
29,000
565,000
29,000
623,000
'
2028
5.00%
14,875
595,000
14,875
624,750
$ 2,046,045
S 7,750,000
$ 2,046,045
$ 11,842,090
'
162
KODIAK ISLAND BOROUGH
GENERAL OBLIGATION BOND, 2008 SERIES A
RETIREMENT SCHEDULE
June 30, 2009
2009 BOND ISSUE
This issue, dated April 9, 2009, was issued under a book entry system registered in the name of Cede &
Company, as Nominee of the Depository Trust Company, New York, New York, the securities depository for
the 2009 Series Two Bond. This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was
rendered by bond council, Birch, Horton, Bittner and Cherot of Anchorage, Alaska. This bond was issued to
refund the 1998 Series A Bond issue.
163
Interest
Interest due
Principal due
Interest due
Fiscal year
rate
August 1
February 1
February 1
Total
2010
1.32%
83,876
1,285,000
134,800
1,503,676
2011
2.09%
109,100
1,285,000
109,100
1,503,200
2012
2.54%
83,400
1,335,000
83,400
1,501,800
2013
3.08%
56,700
1,390,000
56,700
1,503,400
2014
3.54%
28,900
1,445,000
28,900
1,502,800
361,976
6,740,000
412,900
7,514,876
163
PROGRAM BUDGET SUMMARY I
DEBT SERVICE- EDUCATION AND HEALTH
Program Description
This fund was established to finance and account for the payment of interest and principal on all general obligation
debts.
Goal
• This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees
related to serial bond debt incurred by the Borough to construct schools and a new hospital.
Objectives for 2009 -2010
• To meet all debt service requirements when due, thus avoiding any charges for penalties of interest.
Significant Budget Changes
t
There are no significant budget changes for 2010.
LJ
J
164
165
REVENUES AND EXPENDITURES
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actua
Budget
Revenues
State Shared Revenues
Debt Reimbursement - current
$
1,771,805
$
1,801,750
$
2,144,617
$
2,146,506
$
2,152,530
Debt Reimbursement- 2yr lag
8,250
-
-
-
-
InterestEarnings
25,751
30,331
10,000
8,718
1,000
Other
-
-
10,000
6,740,000
-
Premium on Bonds
-
44,652
-
198,235
-
Transfers In
1,645,143
1,661,460
1,913,036
1,923,036
1,923,269
TOTAL REVENUES
$
3,450,949
$
3,538,193
$
4,077,653
$11,016,495
$
4,076,799
Expenditures
EDUCATION
Legal Fees
$
-
$
20,476
$
-
$
-
Support Goods and Services
1,350
6,245
11,300
39
1,200
Principal Payments
General Obligation 1998
30,000
580,000
605,000
605,000
630,000
General Obligation 2000 E
150,000
160,000
165,000
165,000
175,000
General Obligation 2000 F
120,000
130,000
140,000
140,000
150,000
General Obligation 2004A
325,000
340,000
350,000
350,000
365,000
General Obligation 2004 B
410,000
420,000
435,000
435,000
445,000
General Obligation 2008
-
-
250,000
250,000
260,000
Interest Payments
General Obligation 1998
198,248
199,090
174,150
174,150
148,135
General Obligation 2000 E
41,313
34,000
26,000
26,000
17,750
General Obligation 2000 F
49,460
41,060
31,960
31,960
22,090
General Obligation 2004A
370,284
356,471
342,020
342,021
327,150
General Obligation 2004 B
440,975
428,525
415,700
415,700
402,500
General Obligation 2008
-
-
359,420
359,417
361,460
Refunded Bond Costs
3,502,387
SUBTOTAL EDUCATION
$
2,136,630
$
2,715,867
$
3,305,550
$
6,796,674
$
3,305,285
HOSPITAL
Support Goods & Services
$
1,300
$
200
$
-
$
200
$
-
Principal- 1998 GO Bond
30,000
570,000
595,000
595,000
620,000
Interest- 1998 GO Bond
198,248
195,005
170,500
170,500
144,910
Operating Tra ns fe r
-
-
-
-
-
Refunded Bond Costs
3,431,719
SUBTOTAL HOSPITAL
$
229,548
$
765,205
$
765,500
$
4,197,419
$
764,910
KARLUK LOANS
Pri nci pa 1
$
5,361
$
5,441
$
5,523
$
5,523
$
5,606
Interest
1,242
1,162
1,080
1,080
998
SUBTOTAL KARLUK LOANS
6,603
6,603
6,603
6,603
6,604
TOTAL EXPENDITURES
$
2,372,781
$
3,487,675
$
4,077,653
$11,000,696
$
4,076,799
165
CAPITAL PROJECTS FUNDS
CAPITAL PROJECTS FUND
Capital project funds have been set up to account for projects that are not ongoing in nature, are
budgeted for total cost of the project rather than annual expenditures or expenses, and relate to one specific
activity. This specific activity is usually building something.
Many of our projects are related to education, specifically the Kodiak Island Borough School District.
Under State law the Borough must contribute a range of funds to the School District. There is a rather complicated
formula setting both the minimum and the maximum contribution that the Borough will make to the School
District.
At this time the Borough is contributing the maximum amount possible under State law to the School
District. When the Borough completes a capital project for the School District, such as a new school, the Borough
' cannot give any money to the School District for maintenance, operation, or other costs relating to this capital
project. Because of this there is no ongoing Borough expense on projects built for the School District.
We also have other projects, that when completed, will be operated and maintained by other entities. At
' this time we are working on projects for both the State of Alaska and Native Corporations.
Altogether, the Borough has $54,464,325 in ongoing capital projects. These projects are within 5 different
' capital project funds.
These five capital project funds are:
' • Borough Capital Projects
• Bonded Capital Projects
• State Grants
' • Landfill Projects
• Hospital Projects
J
r �
Borough Capital Projects
■ Fund 410- Borough
Capital Projects
■ Fund 420- Bonded Debt
School Const.
■ Fund 430- StateCapital
Grants
■ Fund 490- Enterprise
Fund Capital Projects
■ Fund 495- Enterprise
Fund Capital Projects
1 167
1
Borough Capital Projects
The Borough Capital Projects Fund is for projects that don't fit into the other funds, much like the General ,
Fund is in relation to other funds. We currently have 7,905,568 in ongoing capital projects in this fund.
Here are some of this fund's highlights:
❖ Many of these projects are related to education. Education projects include seismic upgrades and
asbestos removal. '
➢ The Borough is located in the "ring of fire" which is a fault in the North Pacific Ocean. Because of
this we are prone to earthquakes. The Borough has been making a concerted effort to make our
buildings, especially schools, safe in the event of an earthquake. ,
➢ Many of our schools are older buildings and have asbestos in them. The Borough is working to
either abate or remove asbestos from our schools.
❖ The Bayside Fire Department is enlarging their fire station by adding two bays to house two new fire ,
trucks.
❖ The Borough has purchased and is implementing a new assessing program. The program currently in use
was purchased in the early 1990's and is obsolete. The Borough did not have a maintenance agreement '
for this program.
Bonded Capital Projects
,
At this time, all of the Borough's projects funded with General Obligation Bonds are education related.
There are $29,171,232 in ongoing capital projects in this fund. On October 6, 2009, there is a general election and
one of the items on the ballot is a proposition to sell $76,310,000 in general obligation bonds to build a new high
,
school. Because of this several of our projects to update the existing school that are being funded by the 2004A
and 2004B bond issue are on hold pending the outcome of the election. Some highlights are:
t
• The Borough is building a new high school swimming pool. This pool is in a separate building from the
rest of the high school. The total cost of this pool is estimated to be $14,595,000. With Kodiak being an
island having a swimming pool is vital.
'
• Many of these projects are in rural villages. These villages are not on the road system and can only be
accessed by barge or air. Because of this the costs are very high. Two of our larger projects are the
construction of new gyms in Old Harbor and Larsen Bay.
'
• We have also budgeted $2,700,000 to improve the ability of our middle school (junior high) to withstand
earthquake damage.
be
'
Again, because all of these projects will be transferred to the School District upon completion there will no
effect on the Borough's budget.
State Capital Grants
'
The State of Alaska has awarded the Kodiak Island Borough an impressive array of grants. At this time the
Borough has $10,116,419 in State Capital Grants. $3,236,143 is for Seismic (earthquake) upgrades to our schools.
,
$2,950,000 is for a new Alaska Department of Fish and Game building on Near Island. After construction the State
would lease back the building from the Borough. We also have a $2,500,000 grant to repair and pave the roads in
Service District number 1.
The Borough also has $1,430,276 in other State Grants. These can be found in the State Capital Grants
Fund.
168 1
LJ
Solid Waste Capital Projects
' The Borough has $3,000,000 in capital projects relating to our landfill. Three million dollars has been
budgeted for closing out part of the existing landfill and three million dollars had been budgeted for expanding the
existing landfill.
Hospital Capital Projects
The Borough has $660,288 budgeted for rebuilding the hospital parking lot and improving access to the
' hospital. The Borough also has $250,000 budgeted for design of a new community health center that would be
part of the hospital.
1 The Future
The School District has voiced a need for a new high school. On October 6, 2009 the voters approved a
$76,310,000 bond issue for a new high school. There is going to be a need to open up a new landfill or significantly
i increase the size of the current landfill. The Borough has hired consultants to give direction on the best approach.
it
I I
I I
1
III
11
169
1
FY2010
Capital Projects FY09 Amended Completed FY 2010 L -T -D
Summary by Fund Budget Projects Additions Budget
Revenues:
Fund 410- Borough Capital Projects
$ 8,195,060 $ 789,492
$ 500,000 $ 7,905,568
Fund 420- Bonded Debt School Const.
29,171,232 -
- 29,171,232
Fund 430- State Capital Grants
10,348,790 2,353,095
7,995,695
Fund 490- Enterprise Fund Capital Projects
3,000,000 -
3,000,000
Fund 495- Enterprise Fund Capital Projects
6,391,830 -
6,391,830
Total Revenues:
$ 57,106,912 $ 3,142,587
'
$ 500,000 $54,464,325
Projects
Fund 410- Borough Capital Projects
$ 8,195,060
$ 789,492 $ 500,000 $ 7,905,568
Fund 420- Bonded Debt School Const.
29,171,232
- - 29,171,232
Fund 430- State Capital Grants
10,348,790
2,353,095 7,995,695
Fund 490 - Landfill Capital Projects
3,000,000
- 3,000,000
Fund 495- Hospital Capital Projects
6,391,830
- 6,391,830
Total Projects:
$ 57,106,912
$ 3,142,587 $ 500,000 $54,464,325
170 1
Previous
Years Activity Activity Activity Activity Activity
Activ FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
$ 4,241,900 $ 3,736,144 $ $ $ $
28,761,761 409,471
1,570,012 5,002,399 950,000 473,284
2,544,897 455,103 - -
6,601,830 - -
$43,720,400 $ 9,603,117 $ 950,000 $ 473,284 $ $
$ 6,043,481
$ 2,407,646 $ - $ $ - $
16,543,272
12, 824, 817
1,649,162
2,329,791 1,622,001 1,293,283 520,000 481,458
2,869,226
130,774 - - - _
5,535,054
771,776 - - - _
$32,640,195
$18,464,804 $ 1,622,001 $ 1,293,283 $ 520,000 $ 481,458
171
1
Capital Projects FY09Amended Completed FY 2010 FY2010
Fund 410- Borough Capital Projects: Budget Projects Additions L -T -D Budget ,
Revenues
Interest Earnings
$ 135,273 $ 72,476 $
$ 62,797
'
Contributions for BMX Track
- -
-
2,843,751
State Grant
State Seismic Reimbursement
545,508
3,236,144 -
545,508
500,000 3,736,144
Total Operating Transfers In
Total Revenues
3,916,925 72,476
500,000 4,344,449
Operating Transfers In:
Facilities Fund
1,434,384
717,016
717,368
,
Fund 420
2,843,751
-
- 2,843,751
Total Operating Transfers In
4,278,135
717,016
- 3,561,119
Total Revenues $
8,195,060
$ 789,492 $
500,000 $ 7,905,568
Projects:
85 Village Metals $
150,000
$ - $
- $ 150,000
'
146 BMX Bike Park
94,670
94,670
174 Bayside Storage Addition & Engine Bay
426,800
426,800
00102 Bayside Underground Electrical
22,000
22,E
03105 Northstar School road /parking lot design
55,000
-
55,000
=
,
03110 Borough Building emergency generator
2,353
2,353
03120 Womens Bay Cmp Plan Revision
33,380
-
33,380
05022 KMS Seismic Upgrade
2,700,000
-
2,700,000
05023 Peterson Seismic Updgrade
717,016
717,016
- -
05025 High School Gym Seismic Upgrade
50,000
-
50,000
07015 HS Kitchen Floor
12,323
12,323
-
07017 Hospital Solarium
25,000
25,000
-
08001 KMS Asbestos abatement
182,000
-
182,000
08002 Main Elem. Asbestos abatement
32,800
32,800
- -
08003 HS Soil Remediation
497,000
-
- 497,000
,
08004 Computer Asst Mass Appraisal /collection
400,000
- 400.000
09001 Upgrade to NWS
184,530
- 184,530
09011 Auditorium Roof
936,490
- 936,490
10000 High School Parking Lot Paving
486,486
- 486,486
'
09013 High School Fire Alarms
243,933
- 243,933
09014 High School Boiler Gun Units
124,800
- 124,800
09015 Demolish old Chiniak School
104,000
- 104,000
09016Akhiok Sewer Line
72,800
- 72,800
09017 East Close(in place) & Replace UST
66,194
- 66,194
09018 Middle School Close(in place) & Replace US
66,194
- 66,194
09019 Boro. Build.Power Distribution Panels
55,561
- 55,561
'
09020 Main Roof
50,059
- 50,059
09021 Boro. Build. Sidewalk and Handrail Repairs
09022 Boro. Build. Lighting
43,407
20,835
- 43,407
- 20,835
,
10008 Borough Building Return Air Duct
-
257,938 257,938
10009 Borough Building Move Generator
240,742 240,742
10010 Borough Building Relocation Fuel Oil
-
240,742 240,742
4000ndesignated
339,429
-
(239,422) 100,007
,
Total Borough Projects $
8,195,060
$ 789,492 $
500,000 $ 7,905,568
172 1
Previous Activity Activity Activity Activity Activity
Years Activity FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
$ 135,273
545, 508 -
- 3,736,144
680,781 3,736,144
717,368
2,843,751
3,561,119 -
$ 4,241,900 $ 3,736,144 $ $ $ $
$ 121,256
$ 28,744 $ $ $ $
85,242
9,428
208,136
218,664 _
22,000
-
42,753
12,247
22,392
10,988
3,115, 525
-
6,703
43,297
312,034
_
468,114
28,886 -
332,937
67,063
87,917
96,613
-
936,490 -
486,486
243,933
-
124,800
104,000
-
72,800
_
66,194
66,194
55,561
50,059
43,407
20,835
257,938
240,742
240,742
-
-
100,007
$ 6,043,481
$ 2,407,646 $ $ $ $
173
Project Title: Village Metals
Project Number: 85
Project Description: Collect waste metals in the villages
Estimated
Construct a bike park for public use
Expenditure Total
Prior Years Project
Category Budget
Expenditures Balance 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Administration $ 10,000
$ 9,419 $ 581 $ 581 $ $ $ $
Land -
- -
Site Investigation
Administration
Design Services -
- -
Construction 140,000
111,575 28,425 28,163
Equipment -
262 (262) -
OtherServices
- -
Contingency
-
Overhead -
- -
Totals $ 150, 000
$ 121,256 $ 28 ,744 $ 28 ,744 $ $ $ $
Equipment
Cost Beyond 5- yearprogram:
None
Source of Funding:
Contributions and interest earnings
Operating Budget Effect:
$10,000 per year from the Buildings and Grounds Fund
Project Title:
BMX Bike Park
Project Number: 146
Project Description:
Construct a bike park for public use
Estimated
Expenditure
Total
Prior Years Project
Category
Budget
Expenditures Balance 2009 -30 2010 -11 2011 -12 2012 -13 2013 -14
Administration
$ 6,000
$ 5,553 $ 447 $ 447 $ $ $ $
Land
-
- -
Site Investigation
Design Services
-
- - -
Construction
57,670
43,725 13,945 8,981
Equipment
-
- -
Other Services
31,000
35,964 (4,964)
Contingency
-
-
Overhead
Totals
$ 94,67
$ 85,242 $ 9,428 $ 9,428 $ $ $ $
Cost Beyond 5 -year
program:
None
Source of Funding:
Contributions and interest earnings
Operating Budget Effect:
$10,000 per yearfrom the Buildings and Grounds Fund
174
Project Title:
Bayside Storage Addition & Engine Bay Project Number: 174
Project Description:
Addition of storage room for classroom
and other equipment, Baddition of one engine bay, install sprinklersystem in classroc
Estimated
Expenditure Estimated Prior Years Project
Expenditure
Total
Prior Years
Project
Category
Budget
Expenditures
Balance 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Administration
$ 20,000
$ 21,960
$ (1,960) $ $ $ $ $
Land
-
-
Site Administration
-
-
Equipment
Design Services
27,500
134,297
(106,797)
Construction
286,800
24,961
261,839 143,664
Equipment
-
58
(58)
Other Services
17,500
26,860
(9,360)
Contingency
-
-
- -
Transfer
75,000
-
75,000 75,000
Totals
$ 426,800
$ 208,136
$ 218,664 $ 218,664 $ $ $
Cost Beyond 5 -year
program:
None
Source of Funding:
Fire Protection Area No. 1; fire district is going to borrow the money from the Borough to finance
this project
Operating Budget Effect:
$10,000peryear
■
Project Title: Bayside Underground Electrical
Project Number: 00102
Project Description: Replace power pole with underground electric
'
Expenditure Estimated Prior Years Project
Category Total Cost Expen dit u res B al a nce
2009 - 10 201 -11 201 -12 201 -13 201 -14
Administration $ $ $
$ $ $ $ $
'
Land
Site Investigation - - -
- - - -
Design Services
Construction 22,000 22,000
22,000
'
i
Equipment
Other Services
Contingency
Overhead
Totals $ 22,000 $ $ 22,000
$ 22,00 $ $ $ $
Cost Beyond 5-year program: None
Source of Funding: Fire Protection Area No.1
Operating Budget Effect: $10,000 per year
1
175
Project Title: Womens Bay Comprehensive Plan Revision Project Number: 03120
Project Description: Update and revise the Womens Bay Area Comprehensive Plan
Estimated
Expenditure Total Prior Years Project
Category Budget Expenditures Balance 2009 -10 2010 -11 2011 -12 2 012 -13 2013 -14
Administration $ 33,380 $ 22,392 $ 10,988 $ 10,988 $ $ $ $
Land - - _ _
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead - _
Totals $ 33,380 $ 22,392 $ 10,988 $ 10,988 $ $ $ $
Cost Beyond 5-yea r progra m: None
Source of Funding: General Fund
Operating Budget Effect: None
Project Title:
KMSSeismic Upgrade
Project Description:
Update and revise the Womens Bay Area Comprehensive Plan
Estimated
Expenditure
Total
Prior Years
Project
Category
Budget
Expenditure
Balanc 20 09 -
Administration
$ 30,000
$ 63,316
$ (33,316)
Land
607
(607)
Site Investigation
-
_
Design Services
2,660,000
261,560
2,398,440
Construction
2,780,808
(2,780,808)
Equipment
10,000
9,234
766
Other Services
-
Contingency
Overhead
Project Number: 05022
2010 -11 2011 -12 2012 -13 2013 -14
Totals $2,700,000 $ 3,115,525 $ (415,525) $ - $ - $ - $ _ $
Cost Beyond 5-year program: None
Source of Funding: General Fund
Operating Budget Effect: None
176
Project Title:
High School Gym Seismic Upgrade
Project Number: 05025
Project Description:
This project reinforces the foundation and walls of the High School Gym
Estimated
Estimated
Total Prior Years Project
Category
Expenditure
Total
Prior Years
Project
Category
Budget
Expenditures
Balance 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Administration
$
$ 3,031
$ (3,031) $ $ $ $ $
Land
_
Site Investigation
_
_
Design Services
50,000
3,614
46,386 43,297
Construction
-
-
- _
Equipment
58
(58)
Other Services
-
_
Contingency
Overhead
-
_ -
Totals
$ 50,00
$ 6,703
$ 43,29 $ 43,29 $ $ $ $
Cost Beyond5- yearprogram:
None
Source of Funding:
FEMA Grant
Operating Budget Effect:
This project will not change the operating or maintenance casts.
Project Title:
Kodiak Middle School Asbestos Abatement
Project Description:
To remove asbestos from the Middle School
Estimated
Expenditure
Total Prior Years Project
Category
Budget Exp Balance 2009 -10
ConstructMgmt,in -house
$ 2,865 $ $ 2,865 $
Site Investigation
Design Services
Project Number: 08001
2010 -11 2011 -12 2012 -13 2013 -14
Construction 170,535 312,034 (141,499)
Equipment - _ _
IndirectAdmin 1,580 1,580
Art - -
Contingency 7,020 - 7,020
Totals $ 182, 000 $ 312 ,034 $ (13 0,034) $ - $ - $ - $ _ $ _
Cost Beyo n d 5-ye a r p rogra m: None
Source of Funding: Transfer in from the Facilities Fund
Operating Budget Effect: This project will not change the operating or maintenance costs.
177
Project Title:
Main Elementary School Asbestos Abatement Project Number: 08002
Project Description:
To remove asbestos
from Main Elementary School
to clean the soil contaminated by an oil leak from the High School fuel oil tank
Estimated
Estimated
Expenditure
Total
Prior Years Project
Category
Budget
Expendi Balance 2009 -10 2010 -11 201 - 12 2012 -13 2013 -1
Cons tructMgmt,i n-hous e
$ 775
$ $ 775 $ $ $ $ $
Site Investigation
-
_
Design Services
-
Site Investigation
Construction
29,664
39,337 (9,673)
Equipment
-
- _
Indirect Admin
433
- 433
Art
-
- - - - - - -
Contingency
1,928
- 1,928
Totals
$ 32,
$ 39,337 $ (6, 537) $ $ _ $ $ $
Contingency
Cost Beyond 5-year program:
- 3,818
None
Source of Funding:
$ 497,000
Transfer in from the Facilities Fund
Operating Budget Effect:
This project will not change the oprating or maintenance costs.
Project Title:
High School Soil Remediation
Project Number: 08003
Project Description:
This project is
to clean the soil contaminated by an oil leak from the High School fuel oil tank
Estimated
Expenditure
Total
Prior Yea rs Project
Category
Bu dget
Expenditure Balance
2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
ConstructMgmt,i n-hous e
$ 2,336
$ 1,486 $ 850 $
850 $ $ $ $
Site Investigation
-
- _
_
Design Services
-
3,925 (3,925)
-
Construction
490,376
462,703 27,673
23,748
IndirectAdmin
470
- 470
470
Art
-
_
Contingency
3,818
- 3,818
3,818
Totals
$ 497,000
$ 468,114 $ 2 8,886 $
2 8,886 $ $ $ $
Cost Beyond 5-ye a r p rogra
m:
None
Source of Funding:
Transfer in from the Facilities Fund.
Operating Budget Effect:
This project will not change the operating or maintenance casts.
178
Project Title:
Computer Assisted Mass Appraisal & Collection Prg. Project Number: 08004
Project Description:
To purchase a new assessment and collection computer program
Estimated
Expenditure
Total
Prior Yea rs Project
Category
Budget
Expenditur Balan 2009 -10 201 -11 2011 -12 2012 -1 2013 -14
Equipment
$ 100,000
$ 97,394 $ 2,606 $ 2,606 $ $ $ $
I ndi rect Ad mi n
-
_ _
Other Services
300,000
235,543 64,457 64,457
Art
-
- -
Contingency
_
_ _ _
Totals
$ 400,
$ 332,937 $ 6 7,063 $ 6 7,063 $ $ $ $
Cost Beyond 5-year program:
None
Source of Funding:
Transfer in from the General Fund
Operating Budget Effect:
At the current time our median sales ratio is 79 %. If this new technology moves us to 100%
our general fund tax revenues should increase by $1,900,000 at our current mill rate (10.5) mills.
Project Title:
Upgrade toNW5 Project Number: 09001
Project Description:
To move financial software from the A5400 to DotNet system
Estimated
Expenditure
Total
Prior Yea rs Project
Category
Budget
Expend Balanc 2009 - 2010 -11 2011 - 12 2012 - 13 2013 -14
Equipment
$ 35,405
$ 35,405 $ $ $ $ $ $
I ndi rect Ad mi n
-
_
Other Services
149,125
52,512 96,613 96,613 - - - -
Art
-
- - - - - - -
Contingency
-
_ _ _
Totals
$ 18 4,530
$ 87,917 $ 9 6,613 $ 96, 613 $ - $ - $
Cost Beyond 5 -year program:
None
Source of Funding:
Facilities Fund
Operating Budget Effect:
$60,000 per year maintenance
179
Project Title:
Auditorium Roof
Project
Project Number: 09011
Project Description:
To replace the IRMA roof with a
new PVC roof membrane
including insulation and (lashings
CM (by consultant)
Estimated
$
$ $ $ $ $
Expenditure
Total Prior Years
Project
Category
Budget Expenditure
Balance
200 - 10 201 0.11 2011 - 201 - 13 2013 -14
CM (by consultant)
$ $
$
$ $ $ $ $
CM (in- house)
Land
414,355
414,355
414,355
Site Investigation
-
_
_
Design Services
72,619 -
72,619
72,619
Construction
753,200
753,200
753,200
Equipment
-
-
-
Technology
-
_
_
Indirect /Admin
65,357
65,357
65,357
Percent for Art
-
_
Cost Beyond 5-year program: None
Project Contingency
45,314 -
45,314
45,314
Totals
$ 936,490 $
$ 936,490
$ 93 6,490 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding:
State grant from DEED
Operating Budget Effect:
Eliminate leaks and damage to structure and increase energy savings
Project Title: High School Parking Lot Paving Project Number: 10000
Project Description: To repave the existing high school parking lot
Estimated
Expenditure
Total PriarYears
Project
Category
Bu dget Expend
B
2009 -10 201 - 11 2011 -12 2012 -13 2013 -14
CM (by consultant)
$ $
$
$ $ $ $ $
CM (in- house)
La n d
Site Investigation
Design Services
Construction
414,355
414,355
414,355
Equipment
-
_
_
Technology
-
_
_
Indirect /Admin
43,363
43,363
43,363
PercentforArt
- _
_
_
Project Contingency
28,768
28,768
28,768
Totals
$ 486, $ -
$ 486,4
$ 486,4 $ - $ - $ _ $ _
Cost Beyond 5-year program: None
Source of Funding:
State grantfrom DEED
Operating Budget Effect:
This would reduce the repair cost each year by not having to fix pot holes each year
180
Project Title: High School Fire Alarms Project Number: 09013
Project Description: To add new or upgrade existing fire alarms in Kodiak High School
Estimated
Expenditure
Total
Prior Yea rs
Project
Category
Category
Budget
Expenditures
Bal ance
2009 -10 2010 -11 2011 -12 201 - 13 2013 - 14
CM(byconsultant)
$
$
$
$ $ $ $ $
CM (in- house)
Land
Land
Design Services
Site Investigation
5,064
5,064
Construction
103,812
Design Services
103,812
Equipment
_
_
Construction
212,784
-
212,784
212,784
Equipment
-
- 11,394
_
_
Technology
-
_
_
_
Indirect /Admin
18,517
-
18,517
18,517
PercentforArt
-
_
-
Project Contingency
12,632
12,632
12,632
Totals
$ 24 3,933
$
$ 243,
$ 243, $ $ $ $
Cost Beyond 5 -year program:
None
Source of Funding:
State grant from DEED
Operating Budget Effect:
None
Project Title: High School Boiler Gun Units Project Number: 09014
Project Description: To upgrade the gun units on three boilers at the High School
Estimated
Expenditure
Total
Prior Years Project
Category
Budget
Exp e n ditures Bala
200 -10 201 -11 201 -12 2012 -13 2013 -1 4
CM (by co n s u I ta nt)
$ -
$ - $ _
$ _ $ _ $ _ $ _ $ -
CM (in- house)
Land
Site Investigation
Design Services
5,064
5,064
5,064
Construction
103,812
103,812
103,812
Equipment
_
_
_
Technology
-
_
_
Indirect/Admin
11,394
- 11,394
11,394
Percent for Art
-
_
_
Project Contingency
4,530
- 4,530
4,530
Totals
$ 124,8
$ - $ 12 4,800
$ 12 4,800 $ - $ - $ - $ -
Cost Beyond 5-year program:
None
Source of Funding:
State grant from DEED
Operating Budget Effect:
Increases the efficiency of the boilers reducing the utility cost to heat the High School
181
Project Title:
Demolish old Chiniak School
Project Number: 09015
Project Description:
To demolish the old B1A Chiniak School
Category
Budget
Estimated
Balance
2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Expenditure
Total
Prior Years Project
$
Category
Budget
Expenditures Balance
2009 -30 2010 -11 2011 -12 2012 -13 2013 -14
CM (by consultant)
$
$ $
$ $ $ $ $
CM (in- house)
-
- -
- -
Land
Site Investigation
-
- -
- -
Design Services
Construction
59,049
Construction
88,580
- 88,580
88,580 - - - -
Equipment
-
-
-
Technology
-
-
-
Indirect /Admin
9,270
9,270
9,270
PercentforArt
-
-
-
Project Contingency
6,150
- 6,150
6,150 - - - -
Totals
$ 104,
$ - $ 104,
$ 104, $ - $ - $ - $ -
$ 72,
$
$ 72,
Cost Beyond 5-year program:
None
Source of Funding:
State grantfrom DEED
None
Operating Budget Effect:
Reduces the liability of the Borough by demolishing a safety issue
Project Title: Akhiok Sewer Line Project Number: 09016
Project Description: Repair or replacement of sewer line to keep it from freezing
Estimated
Expenditure
Total
Prior Years
Project
Category
Budget
Expenditure
Balance
2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
CM (by cons u I ta nt)
$
$
$
$ $ $ $ $
CM (in- house)
-
-
- -
Land
Site Investigation
Design Services
2,880
2,880
2,880
Construction
59,049
59,049
59,049
Equipment
-
-
-
Technology
-
-
-
Indirect /Admin
6,481
6,481
6,481
PercentforArt
-
-
-
Project Contingency
4,390
-
4,390
4,390 - - - -
Totals
$ 72,
$
$ 72,
$ 72, $ $ $ $
Cost Beyond 5 -year program:
None
Source of Funding:
State grant from
DEED
Operating Budget Effect:
None
182
Project Title:
East Close(in place) & Replace UST Project Number: 09017
Project Description:
To clean and close the underground storage tank (UST) at East School and install a new 5,000 gallon above ground tank
53,757
Estimated
Expenditure
Total Prior Yea rs Project
Category
Budge Expenditures Bala 200 -10 2010 -11 201 -12 2012 -13 2013 -1
CM (by cons u I ta nt)
$ - $ - $ _ $ _ $ _ $ _ $ _ $ _
CM (in- house)
5,900
Land
Percent for Art
Site Investigation
_ _ _
Design Services
2,622 2,622 2,622
Construction
53,757 - 53,757 53,757
Indirect/Admin 5,900 - 5,900 5,900 - - -
PercentforArt - _ _
Project Contingency 3,915 - 3,915 3,915
Totals $ 66, $ $ 66, $ 66, $ $ $ $
Cost Beyond 5-year program: None
Source of Funding: State grant from DEED
Operating Budget Effect: None
Equipment
Technology
Design Services
2,622
2,622 2,622
Construction
53,757
- 53,757 53,757
Equipment
-
_ _
Technology
-
_
Indirect/Admin
5,900
- 5,900 5,900
Percent for Art
-
_ _ _
Project Contingency
3,915
3,915 3,915
Totals $
66, 194
$ - $ 66, $ 66,
Cost Beyond 5-year program:
None
Source of Funding:
State grant from DEED
Operating Budget Effect:
Reduces the liablilty of an underground storage tank leaking
Project Title: Middle School Gose(in place) & Replace UST Project Number: 09018
Project Description: To clean and close the underground storage tank (UST) at the Middle School and install a new 5,000 gallon abovegroundtank
Estimated
Expenditure Total Prior Yea rs Project
Category Bud Expenditur Balance 2009 -10 2010 -11 2011 -12 2012 - 13 2013 -
CM (by consultant) $ $ $ $ $ $ $ $
CM (in- house)
Land
Site Investigation
183
Project Title:
Borough Bldg. Power Distribution Panels Project Number: 09019
Project Description:
Upgrade of the power outlets in the Borough offices
Construction
Estimated
Expenditure
Total Prior Years Project
Category
Budget Expenditures Balance 2009 -30 2010 -11 2011 -12 2012 -13 2013 -14
CM (by consultant)
$ $ $ $ $ $ $ $
CM (in- house)
-
Land
-
Site Investigation
4,327
Design Services
55,561 - 55,561 55,561 - - - -
Construction
- - -
Equipment
-
Technology
2,886
Indirect /Admin
2,886
Percent for Art
- - - - -
Project Contingency
-
Totals
$ SS, $ $ 55, $ 55, $ $ $ $
Cost Beyond 5 -year program:
None
Source of Funding:
State grant from DEED
Operating Budget Effect:
None
Project Title: Main School Bridge Roof Project Number: 09020
Project Description: To replace the roofon the entry bridge to Main Elementary Which wasnotdonewhen the rest ofthe buidling wascompieted
Estimated
Expenditure Total Prior Yea rs Project
Category Budget Expenditures Balance 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
CM (by cons ultant) $ - $ - $ - $ - $ - $ - $
CM (in- house)
Land
Site Investigation
Design Services
4,808
- 4,808
4,808 - - - -
Construction
38,038
- 38,038
38,038 - - - -
Equipment
-
-
-
Technology
-
-
-
Indirect /Admin
4,327
4,327
4,327
Percent for Art
-
-
-
Project Contingency
2,886
- 2,886
2,886
Totals $
50,059
$ $ 50,059 $
50, $ $ $ $
Cost Beyond 5 -year program:
None
Source of Funding:
State grant from DEED
Operating Budget Effect:
Reduced liability of the roof failing
184
i
Project Title:
Borough Building Sidewalk and Handrail Repairs Project Number: 09021
Project Description:
Replacement of the cracked and broken handrails and sidewalks around the Borough building
Estimated
Expenditure
Total Prior Years Project
Category
Budget Expenditur Balanc 2009 -10 2010 -11 2011 -12 2012 -13 2013 -1
CM (by cons ultant)
$ $ $ $ $ $ $ $
CM (in- house)
Land
Site Investigation
Design Services
43,407 - 43,407 43,407 - - - -
Construction
Equipment - - - - -
Technology - - - -
Indirect/Admin
Percent for Art - - - -
Project Contingency - - -
Totals $ 43,407 $ $ 43, $ 43, $ $ $ $
Cost Be yon d 5-ye a r p rogra m: None
Source of Funding: State grantfrom DEED
Operating Budget Effect: None
Project Title: Borough Building Lighting Project Number: 09022
Project Description: Upgrade of the lighting throughout the Borough building to energy efficient bulbs and ballasts
Estimated
Expenditure Total Prior Yea rs Project
Category Budg Expen Balance 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
CM (by cons u I ta nt) $ $ $ $ $ $ $ $
CM (in- house) - - - -
Land
Site investigation
Design Services 20,835 - 20,835 20,835 - - - -
Construction - - - -
Equipment
Technology
Indirect/Admin
Percent for Art
Project Conti ngency - - - - -
Totals $ 20,835 $ - $ 20, 835 $ 20,835 $ - $ - $ - $ -
���
Cost Beyond 5 -year program: None
Source of Funding: State grant from DEED
Operating Budget Effect: Small reduction in electric bill
185
Project Title:
Borough Building Return Air Duct
Project Number: 10008
Project Description:
To install a new return air duct to both floors so
the ventilation system will work properly
Estimated
Expenditure
Total
Prior Yea rs Project
Category
Budget
Expenditure Balance
2009 -10 201 - 2011 -12 2012 -13 2013 -14
CM (by cons ultant)
$
$ $
$ $ $ $ $
CM (in- house)
-
-
_
La n d
Site Investigation
Design Services
25,794
25,794
25,794
Construction
196,033
- 196,033
196,033
Equipment
-
-
_
Technology
-
-
_
Indirect /Admin
23,214
23,214
23,214
Percent for Art
-
_ _
_ _
Project Contingency
12,897
12,897
12,897
Totals
$ 257,
$ $ 257
$ 2 57,938 $ $ $ $
Cost Beyond 5- yearprogram:
Cost Beyond 5 -year program:
None
None
Source of Funding:
Source of Funding:
General Funds
General Funds
Operating Budget Effect:
Operating Budget Effect:
Reduces possible safety issues in the boiler room
Reduces risk of indoor air quality issues in the building and brings the building into ASHRAF codes
Project Title:
Borough Building Move Generator
Project Number: 10009
Project Description:
To move the
generator out of the Borough Building boiler room
Estimated
Expenditure
Total
Prior Years Project
Category
Budget
Expenditures Bala
2009 -10 2010 -11 2011 -12 2012 -13 2 013 -14
CM (by consultant)
$ 9,630
$ - $ 9,630
$ 9,630 $ - $ - $ _ $ _
CM (in- house)
-
-
_
Land
Site Investigation
Design Services
-
-
-
Construction
197,408
197,408
197,408
Equipment
_
_
Technology
_
-
Indirect /Admin
21,667
21,667
21,667
Percent for Art
_ _
_
Project Contingency
12,037
12,037
12,037
Totals
$ 240,742
$ - $ 240,7
$ 240,742 $ - $ - $ - $ _
Cost Beyond 5- yearprogram:
None
Source of Funding:
General Funds
Operating Budget Effect:
Reduces possible safety issues in the boiler room
186
Project Title:
Borough Building Relocation Fuel Oil Project Number: 10010
Project Description:
To relocate oil lines, new tank and day tank to run generator in new location
Estimated
Expenditure
Total Prior Years Project
Category
Budget Expenditure Balance 200 -10 2010 -11 2011 -12 2012 -13 201 -14
CM (by consultant)
$ 9,630 $ $ 9,630 $ 9,630 $ $ $ $
CM (in- house)
- - _ _
Land
Site Investigation
Design Services
- _ _ _
Construction
197,408 - 197,408 197,408
Equipment
Technology _ _
Indirect /Admin 21,667 - 21,667 21,667
Percent forArt - _ _
Project Contingency 12,037 12,037 12,037
Totals $ 240, $ $ 240, $ 240, $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Funds
Operating Budget Effect: Reduces the liability of an underground storage tank
187
1
Projects:
03119 High School Swimming Pool
FY09
FY 2010
04101 Old Harbor Gym
CAPITAL PROJECTS
Amended
Completed
FY2010
339,883
Fund 420 - Bonded Debt School Construction
Budget
Projects Additions
L -T -D Budget
2,933,305
Revenues:
05002 Earthquake evaluation
500,000
500,000
Interest
$ 818,472
$ $
$ 818,472
05011 District-wide floor covering replacement
Proceeds from 2004A Bond Issue
9,302,760
9,302,760
250,000
Proceeds from 20046 Bond Issue
11,050,000
05013 Kodiak High School insulation and windows
11,050,000
596,020
Proceeds from 2008 Bond Issue
8,000,000
4,840,788
8,000,000
Total Revenues/TronsfersIn
$29,171,232
$ $
$ 29,171,232
05017 Learning Center renovation
Projects:
03119 High School Swimming Pool
$14,595,000
$ 14,595,000
04101 Old Harbor Gym
3,184,143
3,184,143
04102 Larsen Bay School repair
339,883
339,883
04103 Ou zi n ki a Gym
2,933, 305
2,933,305
'
05002 Earthquake evaluation
500,000
500,000
05009 Kodiak Middle School concrete repair
237,918
237,918
05011 District-wide floor covering replacement
728,708
728,708
05012 KHS heating and ventilation
250,000
250,000
05013 Kodiak High School insulation and windows
596,020
596,020
05015 High School Voc ed classroom /reclamation
4,840,788
4,840,788
05016 East School heating and ventilation
520,000
520,000
05017 Learning Center renovation
27,467
27,467
09011Ouzinkie Sprinkler System
330,000
330,000
09012Ouzinkie Generator replacement
88,000
88,000
Total Project
$29� 171,2 $
$ $ 29,171,232
'
5
FI
188
1
$ 11,700,774
Previous
154,289
1
Years
Activity Activity Activity Activity Activity
3,093,148
Activity
FY2010 FY2011 FY2012 FY2013 FY2014
'
$ 409,001
409,471
752,722
9,302,760
-
230,573
11,050,000
591,580
'
8 1 000,000
-
171,030
$ 28,761,761
$ 409,471 $ $ $ $
$ 11,700,774
$ 2,894,226 $ $ $ $
154,289
3,029,854
9,535
330,348
3,093,148
-
333,575
166,425
9,486
228,432
752,722
-
19,427
230,573
4,440
591,580
98,609
4,742,179
348,970
171,030
5,297
22,170
-
330,000
-
88,000
$ 16,530,272
$12,824,817 $ $ $ $
189
Project Title:
High School Swimming Pool
Prior Years
Project
Project Number: 03119
Expenditure Category
Project Description:
Construct new pool
Balance
2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Construct Mgmt. Consultant
$ 56,431
$ 430
Estimated
Prior Yea rs
Project
56,431
15,717
40,714
Expenditure Category
Total Cost
Expenditures
Balance
2009 -30
2010 -11 2011 -12 2012 -13 2013 -14
Site Investigation
Construct Mgmt. Consultant
$ 98,000
$ 74,204
$ 23,796
$ 23,796
$ $ $ $
137,875
(13,230)
Construct Mgmt. in -house
160,000
136,451
23,549
23,549
_ _ _
'
89,032
Land
-
5,105
(5,105)
-
-
-
-
Site Investigation
-
17,031
(17,031)
-
- - - -
8,903
Design Services
463,000
1,059,852
(596,852)
-
-
89,032
89,032
Construction
13,285,000
10,402,458
2,882,542
2,263,554
-
Cost Beyond 5-year program:
Equipment
150,000
2,054
147,946
147,946
2004A Bond Issue
Technology
-
-
-
-
Indirect Admin
145,000
3,619
141,381
141,381
Art
49,000
-
49,000
49,000
- - - -
Contingency
245,000
-
245,000
245,000
- -
Totals
$ 14,595,
$ 11,700,
$ 2,894,226
$ 2,894,226
$ - $ - $ - $ -
Cost Beyond 5 -year program:
None
Source of Funding:
20048 Bond Issue
Operating Budget Effect:
After completion the pool will be operated and maintained by the School District
Project Title: Old Harbor Gym & Voc Ed Renovation Project Number: 04101
Project Description: Construct gym addition and renovate voc -ed area
190 '
Estimated
Prior Years
Project
Expenditure Category
Total Cost
Expenditures
Balance
2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Construct Mgmt. Consultant
$ 56,431
$ 430
$ 56,001
$ 56,001 $ - $ - $ - $ -
Construct Mgmt. in -house
56,431
15,717
40,714
40,714 - - - -
Land
-
-
- - - - -
Site Investigation
-
225
(225)
- - - - -
Design Services
124,645
137,875
(13,230)
- - - - -
Construction
2,713,647
-
2,713,647
2,700,192
Equipment
89,032
13
89,019
89,019
Technology
-
-
-
-
IndirectAdmin
46,022
29
45,993
45,993
Art
8,903
-
8,903
8,903
Contingency
89,032
-
89,032
89,032
Totals
$ 3,184,1
$ 154,
$ 3,029,
$ 3,029, $ $ $ $
Cost Beyond 5-year program:
None
Source of Funding:
2004A Bond Issue
Operating Budget Effect:
After completion this gym will be operated and maintained by the School District
190 '
Proje ct Ti tl e: Larsen Bay School Floor Repair Project Number: 04102
Project Des cri ptian: Project will level the school's floors which have been affected by differential settlement of the foundation
Project Title:
Estimated
Prior Years
Project
Construct gym addition
Expenditure Category
Total Cost
Exp
Balance
2009 -10 201 - 2011 -1 2012 -1 2013 -14
Construct Mgmt. Consultant
$ 5,750
$ 358
$ 5,392
$ 5,392 $ $ $ $
Construct Mgmt. in -house
-
3,102
(3,102)
-
Land
(7,804)
-
-
-
Site Investigation
-
75
(75)
-
Design Services
18,000
5,968
12,032
8,855
Construction
288,000
-
288,000
288,000
Equipment
8,600
2
8,598
8,598
Technology
-
_
_
_
Indirect Admin
5,750
30
5,720
5,720
Art
-
-
-
-
Contingency
13,783
-
13,783
13,783
Totals
$ 339,88
$ 9,53
$ 330,3
$ 330,3 $ $ $ $
2004A Bond Issue
Cost Beyond 5 -year program:
None
Source of Funding:
2004A Bond Issue
Operating Budget Effect:
This project will not change maintenance or operating expenses.
Project Title:
Ouzinkie Gym Renovation
Project Number: 04103
Project Description:
Construct gym addition
Estimated
PriarYears
Project
Expenditure Category
Total Cos
Expenditu
Balan 2009 -1 2010 -11 2011 -1 2012 -1 2013 -14
Construct Mgmt. Consultant
$ 40,085
$ 649
$ 39,436 $ $ $ $ $
Construct Mgmt. in -house
30,813
38,617
(7,804)
Land
-
-
Site Investigation
-
_
Design Services
92,440
168,602
(76,162)
Construction
2,527,719
2,884,849
(357,130)
Equipment
131,222
10
131,212
Technology
-
_
_
IndirectAdmin
30,813
421
30,392
Art
7,703
-
7,703
Contingency
72,510
72,510
Totals
$2,933
$ 3, 09 3 ,148
$(1 $ $ $ $ $
Cost Beyond 5-ye a r p rogra m:
None
Source of Funding:
2004A Bond Issue
Operating Budget Effect:
After completion this gym will be operated and maintained by the School District
191
Project Title:
Earthquake Evaluation Study Project Number: 05002
Project Description:
Evaluate school facilities ability to withstand strong ground motion
Repair /replace 5,000 sf of concrete walks and stairs at Kodiak Middle School
Estimated Prior Years Project
Expenditure Category
Total C Expenditures Bala 2009 -10 2010 - 11 2011 -12 2012 -13 2013 -14
Administration
$ 100,000 $ 126,427 $ (26,427) $ $ $ $ $
Equipment
- 7,494 (7,494)
Engineering Services
400,000 169,465 230,535 166,425
Other
- 30,189 (30,189) -
Totals
$ 500,000 $ 333,575 $ 166,425 $ 166,425 $ $ $ $
Cost Beyond 5 -year program:
None
Source of Funding:
2004A Bond Issue
Operating Budget Effect:
This project will not change maintenance or operating expenses.
Project Title:
KMS, Repair Spoiling Concrete
Project Number: 05009
Project Description:
Repair /replace 5,000 sf of concrete walks and stairs at Kodiak Middle School
Estimated
Prior Years Project
Expenditure Category
Total Cost
Expenditures Balance
2009 -10 2010 -11 2011 -12 2012 - 13 2013 -14
Construct Mgmt. Consultant
$ -
$ - $ -
$ $ $ $ $
Construct Mgmt. in -house
4,400
8,083 (3,683)
Land
-
-
Site Investigation
-
-
Design Services
4,400
- 4,400
4,400
Construction
217,000
1,401 215,599
211,914
Equipment
-
2 (
-
Technology
- -
Indirect Admin
2,000
2,000
2,000
Art
-
-
Contingency
10,118
10,118
10,118
Totals
$ 23 7,918
$ 9,486 $ 228 ,432
$ 228,432 $ $ $ $
Cost Beyond 5 -year program:
None
Source of Funding:
2004A Bond Issue
Operating Budget Effect:
This project will not change maintenance or operating expenses.
WYA
Project Title: KHS HVAC Upgrade Project Number: 05012
Project Description: Replacement of the remaining older HVACcontrols with new controls based on district standards
Project Title: KHS Exterior Insulation & Window Upgrade Project Number: 05013
Project Description: Installation of Exterior Insulation and Finish System; and replacement of single paned windows.
Estimated
Prior Yea rs Project
Expenditure Category
Total Cos
Expenditures Bal
2009 - 2010 -11 2011 - 12 2012 -1 2013 -14
Construct Mgmt. Consultant
$ -
$ - $ -
$ - $ $ $ $
Construct Mgmt. in -house
4,000
526 3,474
3,474
Land
-
- -
Site Investigation
-
-
-
Design Services
10,000
10,000
10,000
Construction
224,000
18,900 205,100
205,099
Equipment
-
1 (1)
Technology
-
- -
-
I nd i re ct Ad m i n
1,000
1,000
1,000
Art
-
- -
- - - -
Contingency
11,000
11,000
11,000
Totals
$ 250,000
$ 19,427 $ 230,573
$ 230,573 $ $ $ $
Cost Beyond5- yearprogram:
Cost Beyond 5 -year program:
None
None
Source of Funding:
Source of Funding:
2004A Bond Issue
2004A Bond Issue
Operating Budget Effect:
Operating Budget Effect:
This project should decrease utility bills by a small amount
Project Title: KHS Exterior Insulation & Window Upgrade Project Number: 05013
Project Description: Installation of Exterior Insulation and Finish System; and replacement of single paned windows.
193
Estimated
PriorYears Project
Expenditure Category
Total Co
Expend Bal ance
200 -10 2 010 - 11 2011 -12 2012 - 2013 -14
Construct Mgmt. Consultant
$ -
$ - $ -
$ - $ $ $ $
Construct Mgmt. in -house
7,020
3,787 3,233
3,233
Land
-
- -
Site Investigation
-
-
-
Design Services
37,000
650 36,350
36,350
Construction
521,000
- 521,000
520,997
Equipment
-
3 (3)
Technology
-
- -
-
Indirect Admin
5,000
5,000
5,000
Art
-
- -
- - - - -
Contingency
26,000
26,000
26,000
Totals
$ 596,020
$ 4,440 $ 591,580
$ 591,580 $ $ $ $
Cost Beyond 5 -year program:
None
Source of Funding:
2004A Bond Issue
Operating Budget Effect:
This project should decrease utility bills by a small amount
193
Project Title:
Voc -ed /Classroom Reclamation
36,954
(8,954)
Project Number: 05015
Project Description:
Reclaim voc -ed space currently used as office space and non voc -ed classrooms
303,164
Estimated
Pri or Years
Project
-
3
Expenditure Category
Total Cos
Expenditures
Balance
2009 -10
2010 - 11 2011 -12 2012 -13 2013 -14
Construct Mgmt. Consultant
$ 125,272
$ -
$ 125,272
$ 125,272
$ $ $ $
Construct Mgmt. in -house
125,749
43,721
82,028
82,028
Contingency
Land
-
-
22,000
"
$ 520,000
Site Investigation
-
-
-
Design Services
269,673
3,881
265,792
265,792
Construction
3,790,163
48,610
3,741,553
3,741,553
Operating Budget Effect:
Equipment
228,206
27
228,179
228,179
Technology
-
-
-
Indirect Admin
94,821
2,370
92,451
92,451
Art
37,902
-
37,902
37,902
Contingency
169,002
169,002
169,002
Totals
$4,840,
$ 98,
$4,742,
$4,742,
$ $ $ $
Cost Beyond 5-year program:
None
Source of Funding:
2004B Bond Issue
Operating Budget Effect:
None
Project Title: East school Heating and Ventilation
Project Description: Replace HVAC system
Estimated Prior Years Project
Expenditure Category Total Cost Expenditures Balance 2009 -10
Construct Mgmt. Consultant $ - $ - $ $
Construct Mgmt. in -house 6,000 8,499 (2,499)
Land - -
Site Investigation
Project Number: 05016
2010 -11 2011 -12 2012 -13 2013 -14
Design Services
28,000
36,954
(8,954)
-
Construction
460,000
303,164
156,836
145,380
Equipment
-
3
(3)
-
Technology
-
-
-
-
IndirectAdmin
4,000
350
3,650
3,650
Art
-
-
-
-
Contingency
22,000
-
22,000
22,000
Totals
$ 520,000
$ 348,970
$ 171,03
$ 171,030 $ $ $ $
Cost Beyond 5-ye a r progra m:
None
Source of Funding:
2004A Bond Issue
Operating Budget Effect:
None
194
I rl
�I
Project Title:
Learning Center Remodel
Project Number: 05017
Project Description:
Remodel a shipping/ receiving building into classrooms
Project Descri ption:
To install sprinkler system in Ouzinkie school
Estimated
Prior Years Project
Expenditure Category
Total C ost
Expenditures Balance 2009 -10
2010 -11 2011 -12 2012 -13 2013 -14
Construct Mgmt. Consultant
$ -
$ - $ $
$ $ $ $
Construct Mgmt. in -house
4,141
4,141
Construct Mgmt. Consultant
Land
-
-
$ 6,875
Site Investigation
-
-
Design Services
1,149
1,149
Land
Construction
-
-
-
Equipment
7
7
Technology
-
-
Design Services
Indirect Admin
19,250
19,250
Art
-
-
Contingency
22,170
22,170 22,170
Equipment
Totals
$ 27,467
$ 5,297 $ 22,170 $ 22,170
$ $ $ $
Cost Beyond 5 -year program:
-
None
-
Source of Funding:
2004A Bond Issue
5,500
Operating Budget Effect:
5,500
The School District will assord all increased operating costs
1
Project Title:
Ouzinkie Sprinkler System
Project Number: 09011
Project Descri ption:
To install sprinkler system in Ouzinkie school
Estimated
Prior Years
Project
Expenditure Category
Total Cost
Expenditur
Balance
2009 -10
2010 -11 2011 - 12 2012 - 2013 -14
Construct Mgmt. Consultant
$ 6,875
$
$ 6,875
$ 6,875
$ $ $ $
Construct Mgmt. in -house
6,875
6,875
6,875
Land
-
-
-
Site Investigation
-
-
-
Design Services
19,250
19,250
19,250
Construction
275,000
275,000
275,000
Equipment
-
-
Technology
-
-
-
IndirectAdmin
5,500
5,500
5,500
Art
1,375
1,375
1,375
Contingency
15,125
15,125
15,125
Totals
$ 330,000
$
$ 330,000
$ 330,000
$ $ $ $
Cost Beyond5- yearprogram:
None
Source of Funding:
Interest earned
on bond proceeds
Operating Budget Effect:
None
195
Project Title: Ouzinkie Generator Project Number: 09012
Project Description: To install new generator in the Ouzinkie school
1
196 1
Estimated
Prior Years
Project
Expenditure Category
Total Cost
Expenditures
Balance 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Construct Mgmt. Consultant
$ 1,480
$
$ 1,480 $
1,480 $ $ $ $
Construct Mgmt. in -house
1,480
1,480
1,480
Land
Site Investigation
-
-
Design Services
4,440
4,440
4,440
Construction
74,680
74,680
74,680
Equipment
Technology
-
-
-
I n d i re ct Ad m i n
1,480
1,480
1,480
Art
370
370
370
Contingency
4,070
4,070
4,070
'
Totals
$ 88,00
$
$ 88,00 $
88,000 $ $ $ $
Cost Beyond 5 -year program:
None
Source of Funding:
Interest earned
on bond proceeds
'
Operating Budget Effect:
None
i
1
196 1
198 1
,
FY09
CAPITAL PROJECTS
Amended
Completed FY 2010
Fund 430- State Capital Grants
Budget
Projects Additions
'
Revenues:
Anton Larsen Bay Boat Ramp
$ 560,000
$ - $ -
02107 ADF &G, fish research
200,000
200,000 -
06008 Summit Lake Trail
23,500
23,500 -
06007 ADF &G Building Design
05022 KMS Seismic Upgrade 410/523
1,500,000
938,633
- -
938,633 -
05026 HS Library Wing Seismic Retrofit
465,618
465,618 -
07001 Area Wide School Equip and Supply
07002 Emergency Communications
70,000
30,000
- -
30,000 -
07003 Island Lake Trail
48,000
- -
07004 Larsen Bay Equipment
70,000
-
07006 Port Lions Community Workshop
10,000
- -
07007 School District Computer Grant
70,000
- -
07008 School Facilities Seismic Repairs
257,000
257,000
07009 Tsunami Siren, Upgrades and Additions
100,000
- -
07010 ADF &G Near Island Facility
500,000
- -
07011 Ouzinkie Dock Replacement
570,000
- -
07012 Ouzinkie School Seismic Updgade
308,344
308,344 -
07014 East Elementary School Seismic Upgrade
138,606
- -
08006 Area Wide School Supplies and Equip
130,000
130,000
08007 Kodiak Middle School Playground Equip
10,000
- -
08008 Near Island Fish & Game Bldg
950,000
- -
08011 Non - Structural Seismic Upgrades for Kodiak
132,249
-
08012 Non - Structural Seismic Upgrades for Kodiak
75,490
- -
08013 Road Service Area Rehab and paving
2,500,000
- -
08014 Areawide School supplies and Equipment
130,000
-
Denali Grant (for Transportation Study)
125,000
- -
DOT Grant (for Transportation Study)
100,000
- -
Transfers in from fund 410
136,350
-
Anton Larsen Boat Ramp
60,000
- -
(Anton Larsen 08 -030) Dingell- Johnson Contribution
140,000
-
Totol Revenues/Tronsfers In
$ 10,348,790
$ 2,353,095 $ -
198 1
Previous Activity Activity Activity Activity Activity
Years Activity FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
$ 560,000
$ -
26,716
500,000 500,000 473,284 - -
70,000
- - - - -
4,194
43,806 - - - -
55,258
14,742 - - - -
3,147
6,853 - - - -
-
70,000 - - - -
16,082
83,918 - - - -
-
500,000 - - - -
461,653
108,347 - - - -
36,947
101,659 - - - -
7,765
2,235 - - - -
-
500,000 450,000 - - -
132,249
- - - - -
-
75,490 - - - -
-
2,500,000 - - - -
56,001
73,999 - - - -
-
125,000 - - - -
-
100,000 - - - -
-
136,350 - - - -
-
60,000 - - - -
140,000
- - - - -
$ 1,570,012
$ 5,002,399 $ 950,000 $ 473,284 $ - $ -
199
L
u
1
200 1
FY09
FY2010
CAPITALPROJECTS
Amended
Completed FY2010
L -T -D
Fund 430- State Capital Grants
Budget
Projects Additions
Budget
Projects:
177 Anton Larsen Bay Boat Ramp
$ 896,350
$ - $
$ 896,350
02107 ADF &G Research Study
200,000
200,000
-
05022 KMS Seismic Upgrade 410/523
938,633
938,633
05026 KHS Library Seismic
465,618
465,618
-
06007ADF &G Building Design
1,500,000
-
1,500,000
06008 Summit Lake Trail
23,500
23,500
-
07001Area Wide School Equip
70,000
-
70,000
07002 Emergency Communications
30,000
30,000
-
07003 island Lake Trail
48,000
-
48,000
07004 Larsen Bay Equipment
70,000
70,000
07006 Port Lions Community Workshop
10,000
10,E
07007 School District Computers
70,000
-
70,E
07008 School Facilities Seismic Repairs
257,000
257,000
-
07009Tsunami Siren, Upgrades &Additions
100,000
-
100,000
07010ADF &G Near Island Facility
500,000
500,000
070110uzinkie Dock Replacement
570,000
-
570,000
07012 Ouzinkie School Seismic Upgrade
308,344
308,344
-
07014 East Elementary Window Seismic
138,606
-
138,606
'
08006 Area Wide School Supplies
130,000
130,000
-
08007 KMS Playground Equipment
10,000
-
10,000
08008 Near Island Fish & Game Bldg
950,000
950,000
08011 Non - Structural Seismic Upgrades for Kodiak
132,249
132,249
08012 Non - Structural Seismic Upgrades for Kodiak
75,490
75,490
08013 Road Service Area Rehab and paving
2,500,000
2,500,000
08014Areawide School supplies and Equipment
130,000
130,000
09007 Kodiak Island Transportation Study
225,000
225,E
Total State Grant Projects
$10,348,790
$2,353,095 $
$ 7,995,695
u
1
200 1
Previous
Years Activity Activity Activity Activity Activity
Activity FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
$ 877,520
$ 18,830
$
$ $ $
26,717
500,000
500,000
473,283
64,804
5,196
3,817
25,900
18,283
55,259
14,741
-
3,142
6,858
7,765
62,235
16,082
20,000
20,000
20,000 20,000 3,918
-
250,000
250,000
- - -
461,653
108,347
-
36,947
101,659
7,765
2,235
-
-
-
350,000
300,000
300,000
7,458
124,791
-
-
1,772
40,000
33,718
- - -
22,460
500,000
500,000
500,000 500,000 477,540
56,001
73,999
-
- - -
-
125,000
-
- - -
$ 1,649,162
$ 2,329,791
$ 1,622,001
$ 1,293,283 $ 520,000 $ 481,458
201
ProjectTitle:
Anton Larsen Bay Boat Ramp Project Number: 177
Prior Years Project
Project Description:
Investigate the needs for sports fishing improvements in Anton Larsen Bay
Expenditures Balance 2009 -10 2010 -1 2011 -12 2012 -13 2013 -14
Construct Mgmt, Consultant
Building additional parking areas and a boat ramp
$ - $ - $ $ $ $ $
Expenditure
Estimated Prior Years Project
18,367 (18,367)
Category
Total Co Expenditures Balance 2009 -10 2010 -1 2011 -12 2012 - 13 2013 -14
-
Administration
$ 25,000 $ 20,079 $ 4,921 $ 4,921 $ $ $ $
-
Design Services
50,000 107,725 (57,725) -
85,177 (85,177)
Construction
806,350 727,376 78,974 13,909
r
Equipment
10,000 - 10,000
8,182 (8,182)
Other Services
5,000 22,340 (17,340) -
-
Totals
$ 896, $ 877 ,520 $ 18,8 $ 18,8 $ $ $ $
Cost Beyond 5 -year program:
None
Source of Funding:
State Grant with Federal monies
Operating Budget Effect:
Maintenance costs will be minimal. The ramp is in the State right of way so the State will be
F
State Grant- grant expires 913012009
responsible for snow removal and grading the road to the ramp.
Project Titl e: KMS Seismic Repair Project Number: 05022
Project Descri pti on: Commence repairs to Kodiak Middle School as identified by the seismic vulnerability study
202 1
Estimated
Prior Years Project
Expenditure Category
Total Cos
Expenditures Balance 2009 -10 2010 -1 2011 -12 2012 -13 2013 -14
Construct Mgmt, Consultant
$
$ - $ - $ $ $ $ $
Construct Mgmt, in -house
18,367 (18,367)
Land
-
Site Investigation
-
Design Services
85,177 (85,177)
Construction
938,633
826,906 111,726
Equipment
-
8,182 (8,182)
IndirectAdmin
-
Totals
$ 938,
$ 938, $ 0 $ $ $ $ $
Cost Beyond5- yearprogram:
None
Source of Funding:
State Grant- grant expires 913012009
Operating Budget Effect:
This project will not change the maintenance or operating costs of the Middle School.
202 1
Project Title:
ADF &G Building Design Project Number: 06007
Project Descri ptian:
Design a new facility to house the local offices of the Alaska Department of Fish & Game
Expenditure Category
Estimated Prior Years Project
Expenditure Category
Total Cost Expendit Balance 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Construct Mgmt - Consultant
$ $ $ $ $ $ $ $
Construct Mgmt -in house
$ 5,196 $ 5,196 $ $ $ - $ -
Land
$ 70,00
Site Investigation
$ 5,19 $ 5,19 $ $ $ $
Design Services
1,500,000 26,717 1,473,283 500,000 500,000 473,283
Construction
- - - - _ _
Equipment
-
Indirect Admin
_
Contingency
- - - _
Totals
$1, 500,000 $ 26 ,717 $1,473, $ 5 00,000 $ 500, $ 473,283 $ $
Cost Beyond 5 -year program:
None
Source of Funding:
State Grant
Operating Budget Effect:
If a new building is constructed all construction, maintenance and operating costs
20,000 18,283
would be borne by the State.
Project Title: Area Wide School Equipment Project Number: 07001
Project Description: Purchase school equipment
Project Title: Island Lake Trail Project Number: 07003
Project Description: Extend the Island Lake Trail
Estimated
Prior Years
Project
Expenditure Category
Total Cost
Expenditures
Balance 2009 -30 2010 -11 2011 -12 2012 -13 2013 -14
Administration
$ 70,000
$ 64,804
$ 5,196 $ 5,196 $ $ $ - $ -
Totals
$ 70,00
$ 64,8
$ 5,19 $ 5,19 $ $ $ $
-
Cost Beyond 5 -year program:
None
-
Source of Funding:
-
State Grant
_
Operating Budget Effect:
Site Investigation
This purchase should not materially change maintenance or operating costs.
Project Title: Island Lake Trail Project Number: 07003
Project Description: Extend the Island Lake Trail
203
Estimated
PriarYears
Project
Expenditure Category
T otal Cost
Expen
Balanc
2009 -1 2 010 -11 2011 -12 2012 -13 2013 -14
Construction Mgmr,Consultant
$ 1,920
$
$ 1,920
$ 1,900 $ $ $ $
Construction Mgmt,ln -house
-
-
-
Land
-
_
_
Site Investigation
4,800
4,800
4,000
Design Services
41,280
41,280
20,000 18,283
Construction
-
3,817
(3,817)
- - - - -
Totals
$ 48,0
$ 3,8
$ 44,1
$ 25,900 $ 18,283 $ $ 5
Cost Beyond 5 -year program:
None
Source of Funding:
State Grant
Operating Budget Effect:
This is a pass through grant. After the trail is completed BLM will be responsible for maintenance.
203
Project Title: Larsen Bay Equipment Project Number: 07004
Project Description: A pass through grant to the City of Larsen Bay '
Project Title:
Estimated
PriorYears Project
Project Description:
Expenditure Category
Total Cos
Expenditures Balance 2009 -10 2010 - 11 2011 -12 2012 -13 2013 -14
'
Administration
$ 70,000
$ 55,259 $ 14,741 $ 14,741 $ $ $ $
Total Cost
Totals
$ 70 ,000
$ 55, $ 14 ,741 $ 14 ,741 $ $ $ $
$ 10,000
$ 3,142 $ 6,858 $ 6,858
$ $ $ $
Construction
-
Cost Beyond 5-year program:
None
None
'
Source of Funding:
State Grant
-
Operating Budget Effect:
The City of Larsen Bay will own all equipment and be responsible for all operating
€
$ 3,142 $ 6,858 $ 6,858
$ $ $ $
and maintenance costs.
'
None
Source of Funding:
i
Project Title:
Port Lions Community Workshop
Project Number: 07006
Project Description:
A pass through grant to the City of Port Lions
Estimated Prior Yea rs Project
Estimated
Prior Years Project
Total Cost Expenditures Balance
2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Total Cost
Expenditures Balance 2009 -10
2010 -11 2011 -12 2012 -13 2013 -14
Ad ministration
$ 10,000
$ 3,142 $ 6,858 $ 6,858
$ $ $ $
Construction
-
- - -
None
Equipment
Source of Funding:
State Grant
Contingency
-
- - -
Totals
$ 10,000
$ 3,142 $ 6,858 $ 6,858
$ $ $ $
Cost Beyond 5-yea r progra
m:
None
Source of Funding:
State Grant
Operating Budget Effect:
The City of Port Lions will own all equipment and be responsible for all operating
and maintenance co sts.
Project Title:
School District Computers
Project Number: 07007
Project Description:
State grant for the purchase of School District computers
Estimated Prior Yea rs Project
Total Cost Expenditures Balance
2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Administration
$ 70,000 $ 7,765 $ 62,235
$ 62,235 $ $ $ $
Contingency
- - -
-
Totals
$ 70,00 $ 7,76 $ 62,23
5 62,23 $ $ $ $
Cost Beyond 5-year program:
None
Source of Funding:
State Grant
Operating Budget Effect:
None
204
i
i
Project Title: Tsunami Siren Upgrade /Addition Project Number: 07009
Project Description: Repair and /or replace aging tsunami sirens
Expenditure
Estimated
Prior Years
Project
Category
Total Cost
Expenditures
Balance 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Consruct Mgmr, Consultant
$ 4,000
$ -
$ 4,000 $ $ $ $ $
Construct Mgmt, in -house
-
2,640
(2,640)
La n d
$ 10,000 $ $
-
300,000
Site Investigation
-
-
-
Design Services
96,000
500
95,500 20,000 20,000 20,000 20,000 3,918
Construction
-
357
(357) - - - - -
Equipment
50,000
12,585
(12,585)
IndirectAdmin
130,000
-
130,000
Contingency
-
-
- - - - _ _
Totals
$ 100,000
$ 16,08
$ 83,91 $ 20,00 $ 20,00 $ 20,000 $ 20,0 $ 3,91
Equipment
Cost Beyon d 5-yea r progra m:
None
Source of Funding:
State grant
Operating Budget Effect:
This should reduce maintenance costs a minimal amount.
Project Title: Near Island ADF &G Facility Project Number: 07010
Project Description: Design o new building forAlaska Dept. of Fish & Game research
Expenditure
Estimated
Prior Years
Project
Category
Total Cost
Expenditures
Balance 2009 -10
2010 -11
2011 -12 2012 -13 2013 -14
Construct Mgmt, Consultant
$ 20,000
$
$ 20,000 $
$ 10,000
$ 10,000 $ $
Construct Mgmt, in -house
300,000
300,000
150,000
150,000
Land
-
-
-
-
Site Investigation
50,000
50,000
25,000
25,000
Design Services
130,000
130,000
65,000
65,000
Construction
-
-
-
-
Equipment
IndirectAdmin
Contingency
-
-
-
Totals
$ 500,000
$
$ 500,000 $
$ 250,0
$ 250,00 $ $
Cost Beyond 5-yea r program:
None
Source of Funding:
State grant
Operating Budget Effect:
If a new building is constructed all construction, maintenance and
operating costs would be borne by the State.
205
1
Project Title: Ouzinkie Dock Replacement Project Number: 07011
Project Description: A pass through grant to the City of Ouzinkie for replacement of a dock.
Expenditure
Estimated
Pri or Years
Project
Category
Total Cos
Expenditu
Balance 2009 -1 2010 -1 2011 -12 2012 -13 2013 -14
Construction Mgmt- consultant
$ -
$ -
$ - $ - $ $ $ $
Construction mgmt in house
570,000
57,000
513,000 108,347
Site Investigation
-
193,341
(193,341) -
Design Services
-
211,312
(211,312)
Construction
Site Investigation
-
90
Equipment
Design Services
6,155
IndirectAdmin
(677)
-
Construction
Contingency
25,744
-
- -
Totals
$ 570,0
$ 461,
$ 108,3 $ 108, $ $ $ $
-
IndirectAdmin
Cost Beyond 5 -year program:
95
None
3,104
Source of Funding:
-
State Grant
-
Operating Budget Effect:
Totals
All operating and maintenance costs will be borne by the City of Ouzinkie.
$ 3 6,947
$ 101 ,659
$ 101 ,659 $ $ $ $
Project Title: East Elementary Window Upgrade Project Number: 07014
Project Description: Replace windows with new windows that will withstand earthquakes.
Expenditure
Estimated
Prior Years
Project
Category
Total Cost
Expenditures
Balance
200940 2010 -11 2011 -12 2012 -13 2013 -14
Construction Mgmt Consultant
$ -
$ -
$ -
$ - $ $ $ $
Construction Mgmt in -house
5,663
4,186
1,477
1,200
Land
-
-
-
-
Site Investigation
-
90
(90)
Design Services
6,155
6,832
(677)
-
Construction
123,099
25,744
97,355
97,355
Equipment
-
-
-
-
IndirectAdmin
3,689
95
3,594
3,104
Contingency
-
-
-
-
Totals
$ 138,6
$ 3 6,947
$ 101 ,659
$ 101 ,659 $ $ $ $
Cost Beyond 5-year program:
None
Source of Funding:
State Grant
Operating Budget Effect:
None
Project Title: Kodiak Middle School Playground Equipment Project Number: 08007
Project Description: This project is to purchase new equipment for the Middle School Playground
i
Expenditure
Estimated
Prior Yea rs Project
Category
Total Cost
Expenditures Balance 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Construct Mgmt,Consultant
$ -
$ - $ - $ - $ $ $ $
Construct Mgmt, in -house
10,000
7,765 2,235 2,235
Totals
$ 10,0
$ 7,765 $ 2 ,235 $ 2 ,235 $ $ $ $
'
Cost Beyond 5 -year program:
None
Source of Funding:
State of Alaska
t
Operating Budget Effect:
The School District will be responsible for all operating and maintenance expenditures.
206 1
Project Title: Near Island Fish and Game Building Project Number: 08008
Project Description: Design a new building for Alaska Dept. of Fish & Game research
Expenditure
Estimated
Prior Years Project
Category
Total Cost
Expendit Balance 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Construct Mgmt,Consultant
$ -
$ $ - $ $ _ $ _ $ _ $
Construct Mgmt, in -house
950,000
950,000 350,000 300,000 300,000
Land
-
- _ _ _
Site Investigation
Land
Design Services
Site Investigation
Construction
Equipment
Indirect Admin
Construction
132,249
Contingency
-
_ _ _
Totals
9
950,000 350, 30 0,000 3 00,000
IndirectAdmin
Cost Be yo n d 5-ye a r p rogra m:
-
None
Source of Funding:
$ 132,2
State of Alaska
Operating Budget Effect:
If a new building is constructed all construction, maintenance and operating costs would
Cost Beyond 5-year program:
be borne by the State.
Project Title: Non - Structural Seismic Strapping Project Project Number: 08011
Project Description: This is preparing schools for on earthquake by attaching items such as bookcases to the walls, etc.
Expenditure
Estimated
Prior Years
Project
Category
Total Cost
Expendit
Balance 20 -1 2010 - 11 2011 -12 2012 - 13 2013 -14
Construct Mgmt, Consultant
$
$
$ $ $ $ $ $
Construct Mgmt, in -house
Land
Site Investigation
Design Services
Construction
132,249
7,458
124,791
Equipment
-
-
-
IndirectAdmin
-
-
Totals
$ 132,2
$ 7,458
$ 1 24,791 $ $ $ $ $
Cost Beyond 5-year program:
None
Source of Funding:
State ofAlasko
Operating Budget Effect:
This project will not change operating or maintenance costs.
207
Project Title: Nan - Structural Seismic Bracing Project Project Number: 08012
Project Description: This project is for securing mechanical, electrical, and plumbing hardware in case of an earthquake
Expenditure
Estimated
Prior Yea rs
Project
Category
Total Cost
Expenditures
Balance 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Construct Mgmt, Consultant
$
$
$ $ $ $ $ $
Construct Mgmt, in -house
22,460
(22,460)
Land
-
Site Investigation
Design Services
-
Construction
75,490
1,772
73,718 40,000 33,718
Equipment
-
-
-
IndirectAdmin
-
-
- -
Totals
$ 75,
$ 1,772
$ 73 ,718 $ 40,0 $ 33, $ $ $
Cost Beyond 5 -year program:
Cost Beyond 5-year program:
None
None
Source of Funding:
Source of Funding:
State of Alaska
State of Alaska
Operating Budget Effect:
Operating Budget Effect:
This project will not change operating or maintenance costs.
Project Title: Road Service Area Rehab and Paving Project Number: 06006
Project Description: This project is for road service area rehab and paving
Expenditure
Estimated
PriarYears
Project
Category
Total Cost
Expenditures
Balance 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Construct Mgmt, Consultant
$
$ -
$ - $ $ $ $ $
Construct Mgmt, in-house
22,460
(22,460)
Land
-
Site Investigation
Design Services
-
Construction
2,500,000
-
2,500,000 500,000 500,000 500,000 500,000 477,540
Equipment
-
- -
Indirect Admin
-
-
- - - - -
Totals
$ 2,500,000
$ 22,
$2,477, $ 500,0 $ 500,00 $ 500,00 $ 500,0 $ 477,5
Cost Beyond 5-year program:
None
Source of Funding:
State of Alaska
Operating Budget Effect:
This project will not change operating or maintenance costs.
208
Project Title: Areawide School Supplies and Equipment Project Number: 08014
Project Description: This project is for Areawide School supplies and Equipment.
Expenditure
Estimated
Prior Years
Project
Category
Total Co
Expenditure
Balanc 2009 -1 201 -11 2011 -1 2012 -1 2013 -14
Construct Mgmt, Consultant
$ -
$ -
$ $ - $ $ $ $
Administration
130,000
56,001
73,999 73,999
Totals
$ 130,000
$ 56,001
$ 73, $ 73,9 $ $ $ $
Site Investigation
Cost Beyond 5-ye a r progra m:
None
Design Services
Source of Funding:
State of Alaska
Construction
Operating Budget Effect:
-
This project will not change operating or maintenance costs.
Project Title: Road Service Area Rehab and Paving Project Number: 09007
Project Description: This project is for road service area rehab and paving
Expenditure
Estimated
PriarYears
Project
Category
Total C ost
Expenditu
Balance 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Construct Mgmt, Consultant
$
$
$ $ $ $ $ $
Construct Mgmt, in -house
La n d
Site Investigation
Design Services
Construction
125,000
-
125,000 125,000 - - - -
Equipment
-
- _
IndirectAdmin
-
_ _
Totals
$ 125,000
$
$ 125, $ 125 $ $ $ $
Cost Beyond 5 -year program:
None
Source of Funding:
State of Alaska
Operating Budget Effect:
This project will not change operating or maintenance costs.
209
Projects: '
165 Landfill Closeout /Leachate Treatment $3,000,000 $ - $ $3,000,000
Total State Grant Projects $ 3,000, $ - $ - $3,000,
fl
1
u
F�
210 1
FY09
FY2010
CAPITAL PROJECTS
Amended
Completed FY 2010
L -T -D
'
Fund 490 - Enterprise Funds Capital Projects
Budget
Projects Additions
Budget
Revenues:
Landfill Closeout /Leachate Treatment
$3,000,000
$ - $ -
$3,000,000
Total Revenues /Transfers In
$3,000,000
$ - $ -
$3,000,000
Projects: '
165 Landfill Closeout /Leachate Treatment $3,000,000 $ - $ $3,000,000
Total State Grant Projects $ 3,000, $ - $ - $3,000,
fl
1
u
F�
210 1
Previous
Years Activity Activity Activity Activity Activity
Activity FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
$2,544,897 $ 455,103
$2,544,897 $ 455,103 $ - $ - $ - $ -
$ 2,869,226 $ 130,774
$ 2,869,226 $ 130,774 $ - $ - $ - $ -
ME
�I
Project Title: Landfill Closeout /Leachate Treatment Project Number: 165
Project Descriptior Construct leachate control building and drainage at the Landfill.
I
Building additional parking areas and a boat ramp
Expenditure
Estimated
Prior Years
Project
Operating Budget Effect: None
Category
Total Cost
Expenditures
Balance 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
'
Administration
$ 35,000
$ 73,655
$ (38,655) $ $ $ $ $
Site Investigation
-
-
Design Services
350,000
564,498
(214,498)
,
Construction
2,615,000
2,229,340
385,660 130,774
Equipment
-
1,733
(1,733) -
OtherServices
-
- -
Totals
$3,000,000
$ 2,869,226
$ 130,774 $ 130,774 $ $ $ $
'
Cost Beyond 5 -year program: None
Source of Funding: State Grant and Loan
Operating Budget Effect: None
i
212 1
Projects:
03112 Hospital access and parking phase I and II $ 1,687,540 $ - $ - $ 1,687,540
5021 CHC Architectural Engineering 4,704,290 - - 4,704,290
Total State Grant P r oje cts $ 6,391,830 $ - $ - $ 6,391,830
1
214 1
t
FY09
FY2010
CAPITAL PROJECTS
Amended
Completed FY2010
L -T -D
f
Fund 495 - Enterprise Funds Capital Projects
Budget
Projects Additions
Budget
'
Revenues:
i
Hospital Parking Lot / ADA Access
$ 1,477,540
$ - $ -
$ 1,477,540
'
Kodiak Island Health Care
4,619,290
- -
4,619,290
Transfer - Hospital
295,000
- -
295,000
p
T^+-I D --,— /T —dare M
t i; _R3n
S - S -
S 6.391.830
■ ..
Projects:
03112 Hospital access and parking phase I and II $ 1,687,540 $ - $ - $ 1,687,540
5021 CHC Architectural Engineering 4,704,290 - - 4,704,290
Total State Grant P r oje cts $ 6,391,830 $ - $ - $ 6,391,830
1
214 1
Previous
Years Activity Activity Activity Activity Activity
Activity FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
$ 1,687,540 $ - $ - $ - $ - $ _
4,619,290 - - - -
295,000 - - - - -
$ 6,601,830 $ - $ - $ - $ - $ -
$ 1,368,851 $ 318,689 $ -
4,166,203 453,087 - - - -
$ 5,535,054 $ 771,776
PAR
Project Title: Hospital Access and Parking Phase 1 and 11 Project Number: 03112
Project Descriptiar Construct new access from Rezonof Drive; Construct doctor's, handicap and public parking,
Expenditure
Estimated
Prior Years
Project
Category
Category
Total Cost
Expe
Balance
2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Administration
$ 5,000
$ 49,048
$ (44,048)
$ - $ $ $ $
Site Investigation
5,000
-
5,000
5,000
Design Services
5,000
140,767
(135,767)
-
Construction
1,652,540
1,179,036
473,504
293,689
Equipment
20,000
-
20,000
20,000
Totals
$1,687,540
$ 1,368,851
$ 318,689
$ 318,689 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Enterprise Fund / Grant
Operating Budget Effect: None
Project Title: CHC Architectural Engineering Project Number: 05021
Project Description: Design of new Community Health Center
Expenditure
Estimated
Prior Years
Project
Category
Total Cost
Expenditures
Balance 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14
Administration
$
$ 55,604
$ (55,604) $ $ $ $ $
Site Investigation
7,786
(7,786)
Design Services
250,000
24,514
225,486 162,096
Construction
4,454,290
4,078,299
375,991 290,991
Equipment
-
_
_ _
Totals
$4,704,290
$ 4,166,203
$ 538,087 $ 453,087
Cost Beyond 5 -year program:
None
Source of Funding:
50% from the Facilities Fund, 50% from the Kodiak Health Care Foundation
Operating Budget Effect:
After completion the center will be operated by Providence Hospital
216
ENTERPRISE FUNDS
ENTERPRISE FUNDS
Included in the Enterprisefunds of the Kodiak Island Borough are solid waste management, the hospital, the
Kodiak Fisheries Research Center and 911 services
Enterprise Funds Recap
217
Hospital
Solid Waste
Enterprise
Kodiak Fisheries
911
Enterprise Fund
Fund
Research Center
Service
Total
Beginning Net Assets
$ 4,295,745
$ 15,740,134
$ 10,198,950
$
$ 30,234,829
Revenues
Collection Fees
2,742,000
-
-
2,742,000
Disposal Fees
1,026,680
1,026,680
State Revenue Sharing
-
-
-
-
Rents and Royalties
720,000
1,597,030
2,317,030
Customer Charges
-
-
69,000
69,000
Interest Earnings
-
2,500
10,000
1,320
13,820
Other
93,500
-
-
-
93,500
Transfers In
-
66,500
-
66,500
Total Revenues and Transfers In
3,862,180
789,000
1,607,030
70,320
6,328,530
Total Available Funds
8,157,925
16,529,134
11,805,980
70,320
36,563,359
Expenses
Waste Collection
1,605,000
-
-
-
1,605,000
Waste Disposal
2,408,652
-
-
-
2,408,652
Personnel Costs
-
5,000
329,165
28,800
362,965
Contracted Services
-
-
41,320
41,320
Dorm Facility
-
43,200
-
43,200
Depreciation
1,276,560
744,420
2,020,980
Debt service interest
49,120
350,787
-
399,907
Other
-
127,500
715,000
200
842,700
Transfers out
-
-
-
-
Total Use of funds
4,013,652
1,458,180
2,182,572
70,320
7,724,724
Est. Net Assets
$ 4,144,273
$ 15,070,954
$ 9,623,408
$ -
28,838,635
217
1
PROGRAM BUDGET SUMMARY
t
MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL
Program Description
The Kodiak Island Borough manages the solid waste collection services with a private contractor and
provides waste disposal and limited recycling services for the residents and commercial generators of the greater
Kodiak urban area. Residents and commercial waste generators may also deliver solid waste such as garbage,
construction debris, scrap metal, asbestos, used oil and medical wastes to the baler facility. Household hazardous
wastes may be brought to the baler facility by residents only.
The Engineering /Facilities Department is responsible for the administration, operation, and maintenance
of the baler facility and landfill area. The landfill is operated in compliance with federal, state, and local
regulations and guidelines.
The revenues collected by this fund are divided into three categories: collection fees, disposal fees, and
other miscellaneous fees. Of the three categories, the collection fees generally generate over half of the revenue.
In estimating revenues, the waste generated by the residential and commercial population of the greater Kodiak
area is considered.
Goal
• To provide cost effective, environmentally safe waste collection, disposal, and recycling services for the
greater Kodiak urban area and to assist the remote coastal communities around Kodiak in doing the same.
,
To strengthen the Integrated Solid Waste Management Policy, required by the State, by following the
hierarchy of: (1) Waste Source Reduction; (2) Recycling; (3) Treatment; and (4) Disposal wherever
economically feasible.
Objectives for 2009 -2010
• Operate the baler /landfill facility in a cost effective, safe and environmentally sound manner. ,
• Complete the requirements for the baler building wastewater treatment.
• Apply for grants that augment local closure /post closure revenues.
• Acquire a replacement dump truck. '
Significant Budget Changes
There is an increase in the budget to keep pace with increases in collection and landfill operating costs.
218 1
MUNICI PAL SOLID WASTE
REVENUES AND EXPENDITURES
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
Actual
Actual
Budget
Actual
Budget
Revenues
Collection Fees
$ 2,684,022
$ 2,770,505
$ 2,783,420
$2,477,134
$ 2,742,000
Penalty /Interest on Collection fees
8,641
10,210
5,000
14,458
10,000
Miscellaneous
462
964
500
593
200
Administration fees
55,439
58,151
50,000
78,206
80,000
Operating transfers
6,450
6,450
12,000
6,450
13,500
Temporary Relief
24,205
-
-
-
-
Disposal Fees
1,184,422
893,896
950,300
894,694
1,026,680
Penalty /Interest on Disposal fees
1,921
383
Interest Earnings
122,405
247,789
150,000
164,193
60,000
Metals Recycling
47,797
178,045
20,000
149,015
12,000
Useof Fund Balance
204,785
-
69,272
TOTAL REVENUES
$ 4,133,843
$ 4,167,931
$ 4,176,005
$3,785,126
$ 4,013,652
Expenditures
Waste Collection:
Contracted Services
$ 1,112,008
$ 1,239,463
$ 1,567,000
$1,515,039
$ 1,585,000
Support Goods & Services
11,223
18,268
17,200
19,634
20,000
Waste Disposal:
Personnel Services
418,370
445,750
446,720
451,311
476,050
Employee Benefits
253,770
493,165
282,016
263,083
290,126
Contracted Services
176,046
446,764
346,000
187,969
252,000
Contributions
11,783
13,315
12,000
10,876
13,500
Support Goods & Services
625,698
1,706,215
1,156,743
1,193,678
1,012,650
Depreciation
271,947
265,885
348,326
265,431
364,326
TOTAL EXPENDITURES
$ 2,880,845
$ 4,628,825
$ 4,176,005
$3,907,021
$ 4,013,652
PERSONNEL
FY 2007
FY 2008
FY 2009
FY 2010
Position:
Environmental Specialist
1
1
1
1
Baler /Landfill Specialist
1
1
1
1
Baler Operator II
2
2
2
2
Baler Operator 1
3
3
3
3
TOTAL
7
7
7
7
PERFORMANCE INDICATORS
FY 2007
FY 2008
FY 2009
FY 2010
Actual
Actual
Estimated
Estimated
Total Solid Waste Disposal, Tons
(MSW, Sludge, Asbestos, C &D)
16,997
14,730
14,429
14,580
Baled Waste, tons (MSW)
10,831
10,843
10,212
10,527
Scrap Metals, received, tons*
282
360
205
282
Asbestos, cubic yards
166
112
324
218
*does not include white goods (appliances)
219
PROGRAM BUDGET SUMMARY
HOSPITAL ENTERPRISE FUND
Program Description
On April 22, 1997, the Kodiak Island Borough leased the Kodiak Island Hospital to Providence Health
System in Alaska. The hospital is now known as the Providence Kodiak Island Medical Center to reflect the
partnership. The lease payment made to the Kodiak Island Borough is $60,000 per month. This money will be
used to pay the debt on the Kodiak Island Hospital.
The main source of revenue for this fund is from the lease payments made by Providence, which totals '
$720,000 per year. Another source of revenue is provided by the Fern Fuller Trust. For FY2010 we are budgeting
$66,500 from this source.
Goal 0
• This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees
related to serial bond debt incurred by the Borough to construct the Providence Kodiak Island Medical
Center.
Objectives for 2009 -2010
• To meet all debt service requirements when due, thus avoiding any charges for penalties or interest.
• To purchase replacement equipment.
• To complete the access and parking lot.
• Complete the renovation of empty space located on the first floor.
Significant Budget Changes
P
There are no significant budget changes for 2010. '
I
I
220
HOSPITAL ENTERPRISE FUND
Expenditures
Empl oyee Sa I a ri es
REVENUES AND EXPENDITURES
$ 5,576
$ 5,000
$ 5,220
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
166
Actual
Actual
Budget
Actual
Budget
Revenues
19,500
Depreciation
1,073,275
988,579
1,276,560
Interest Earnings
$ 480
$ 9,964
$ 5,330
$ 9,639
$ 2,500
Providence Lease
1,081,110
720,000
720,000
720,000
720,000
Use of Fund Balance
-
-
908,692
-
669,180
Operating Transfers In
66,500
66,500
66,500
66,500
66,500
Sale of Fixed Assets
-
-
-
-
-
TOTAL REVENUES
$ 1,148,090
$ 796,464
$1,700,522
$ 796,139
$ 1,458,180
Expenditures
Empl oyee Sa I a ri es
$ 5,000
$ 5,576
$ 5,000
$ 5,220
$ 5,000
Employee Benefits
-
296
-
166
-
Support Goods & Services
12,423
18,774
19,500
842
19,500
Depreciation
1,073,275
988,579
1,276,560
929,555
1,276,560
Debt Service Interest Payments
-
-
-
-
-
Faciities loan
56,720
54,285
51,750
51,752
49,120
Operating Transfers
235,593
590,000
239,712
-
-
Contribution
150,000
108,000
108,000
108,000
108,000
TOTAL EXPENDITURES
$ 1,533,011
$1,765,510
$1,700,522
$1,095,535
$ 1,458,180
221
1
i
PROGRAM BUDGET SUMMARY
KODIAK FISHERIES RESEARCH CENTER
Program Description '
The Kodiak Island Borough is the owner /landlord of this state of the art fisheries research center where
Federal, state, and university biologists are performing research. This facility is managed, operated and
maintained, as well as repaired by the Engineering and Facilities department of the Borough. The Kodiak Fisheries
Research Center (KFRC) houses a multi- agency research team committed to the preservation, enhancement and
'
management of the North Pacific marine ecosystem and its resources. In addition, the KFRC contains a public
'
interpretive center that provides an educational and interactive overview of Kodiak Island wildlife, marine life and
fisheries research programs through graphic display panels, interactive computer programs and videos, a
topographic map of Kodiak Island, a touch tank with live tide pool creatures and a 10 foot in diameter aquarium
featuring local marine finfish, shellfish and other marine organisms.
'
As with the Hospital Enterprise fund, the main source of revenue from this facility is in the form of lease
payments. The major tenant of the facility is the National Oceanic and Atmospheric Administration(NOAA) and its
subsidiary, National Marine Fisheries Service (NMFS). Other important tenants are the State of Alaska's
Department of Fish and Game, and the University of Alaska School of Fisheries and Marine Sciences.
Goal
• To provide a world -class research center for use by the National Marine Fisheries Service (a division of
NOAA), the Alaska Department of Fish and Game, and the University of Alaska School of Fisheries and
Marine Science. To also provide an interpretive center to enhance the public's knowledge, understanding
and appreciation of the rich diverse ecosystem surrounding the Kodiak Archipelago.
Objectives for 2009 -2010
'
• To keep to a minimum the vacancy rate of leasable space in the facility
• Work with tenants to create flexible space for future research grants
• Clean(pig) the intake lines on a 6 -month basis
• Convert a chiller into a temperature control room
• Acquire a redundant saltwater vertical turbine room
'
Significant Budget Changes
There is a 15% reduction in federal contributions due to recalculation of the 5 year rental rate. '
222
1
KODIAK FISHERIES RESEARCH FACILITY
$ 169,767
$ 188,192
$ 209,190
$ 201,827
$ 216,350
REVENUES AND EXPENDITURES
57,371
146,250
105,020
92,214
FY 2007
FY 2008
FY 2009
FY 2009
FY 2010
7,197
Actual
Actual
Budget
Actual
Budget
Revenues
744,420
Debt Service-Interest
425,163
402,063
377,300
Federal Grant
$ -
$ 26,763
$
$
$
Interest Earnings
143,337
161,933
66,780
84,871
10,000
Rents and Royalties
1,579,600
1,590,230
1,597,031
1,598,310
1,597,030
Useof Fund Balance
-
-
458,993
-
575,542
TOTAL REVENUES
$ 1,722,937
$ 1,778,926
$ 2,122,804
$1,683,181
$ 2,182,572
Expenditures
RESEARCH FACILITY
Personnel
$ 169,767
$ 188,192
$ 209,190
$ 201,827
$ 216,350
Employee Benefits
57,371
146,250
105,020
92,214
112,815
Support Goods & Services
12,561
6,216
22,000
7,197
22,000
Depreciation
742,613
726,746
744,294
711,612
744,420
Debt Service-Interest
425,163
402,063
377,300
377,300
350,787
Janitorial
38,942
49,016
41,300
50,131
50,300
Heating
160,245
202,022
175,000
179,380
185,000
Electrical
176,325
178,828
200,000
167,133
200,000
Plumbing
15,158
30,118
187,000
115,622
119,000
Air Conditioning
1,133
6,028
16,000
1,267
10,500
Elevators
2,228
2,337
2,500
2,797
2,500
Miscellaneous
57,665
61,566
5,000
75,704
77,000
Building Repair and Maint
-
-
-
2,752
48,700
Subtota 1
$ 1,859,171
$ 1,999,382
$ 2,084,604
$1,984,936
$ 2,139,372
DORM FACILITY
Heating
Electrical
Plumbing
Miscellaneous
Bldg Repair / Maint
TOTAL
TOTAL EXPENDITURES
Position:
Maintenance Engineer
Receptioni st /I nterpretive Speci a I i st
Maintenance Coordinator
Receptionist
TOTAL
$ 13,185
$ 14,263
$ 22,000
$ 10,263
$ 20,000
7,107
4,021
10,000
4,133
9,000
6,219
3,753
6,000
4,131
5,500
1,820
6,014
200
5,989
6,500
-
-
-
-
2,200
$ 28,331
$ 28,051
$ 38,200
$ 24,516
$ 43,200
$ 1,887,502
$ 2,027,433
$ 2,122,804
$2,009,452
$ 2,182,572
PERSONNEL
223
FY 2008
FY 2009
FY 2010
1
1
1
1
1
1
1
1
0.5
0
0.2
0.2
0
0
0.5
0.5
2.5
2
2.7
2.7
223
_J
PROGRAM BUDGET SUMMARY
1
J
911 SERVICE
Program Description '
This program is funded solely by a levy on individual phone lines in the area served. This levy generates
approximately $5,750 in revenue each month. The program provides for maintenance of an enhanced emergency
response call -in system. The system hardware (located in the City of Kodiak dispatch center) instantly displays
owner and address information from the phone number calling 911. This system ensures appropriate and timely
response to anyone calling, even when they are incapable of conversing with the dispatcher. The Community
Development department is responsible for maintenance of the mapping that supports the E911 system.
Goal
• Provide quick and efficient emergency service to all service subscribers.
Objectives for 2009 -2010
• To maintain an enhanced 911 telephone system that provides emergency response to callers.
• To ensure that local street addressing supports enhanced 911 system operations.
• To explore expansion of the system to additional geographic areas in the region; and additional
emergency notification options.
Significant Budget Changes
There are no significant budget changes in FY2010.
t
224
1
911 SERVICE
Revenues
Interest Earnings
Customer Charges
TOTAL REVENUES
Expenditures
Allocated Salaries
Contracted Services
Support Goods & Services
TOTAL EXPENDITURES
REVENUES AND EXPENDITURES
FY 2007
FY 2008
FY 2009
FY 2009
FY
2010
Actual
Actual
Budget
Actual
Budget
$ 1,341
$ 2,443
$ 1,320
$ 38
$
1,320
62,698
54,925
69,000
52,654
69,000
$ 64,039
$ 57,368
$ 70,320
$ 52,692
$
70,320
$ 3,000
$ 3,000
$ 28,800
$ 3,000
$
28,800
60,962
104,790
41,320
39,621
41,320
178
190
200
422
200
$ 64,140
$107,980
$ 70,320
$ 43,043
$
70,320
225
APPENDIX
LJ
F
APPENDIX
STATISTICAL INFORMATION
GENERAL INFORMATION
' The Kodiak Island Borough lies at the western border of the Gulf of Alaska, about 40 miles south of the Kenai
Peninsula and approximately 200 miles south of Anchorage. Nearly two- thirds of the Borough lies in the Kodiak
Archipelago. One -third of the Borough is on the Alaska Peninsula across the Shelikof Strait from Kodiak Island. The
1 Borough encompasses 7,130 square miles, making it slightly smaller than the State of Massachusetts. The Borough
was incorporated September 30, 1963 as a Second Class Borough by Chapter 146 Sessions, Laws of Alaska 1961, as
amended.
ECONOMIC CONDITION AND OUTLOOK
The economic condition of the Kodiak Island Borough remains healthy. The main industries of the Borough are
commercial fishing, tourism, government, and community support services. While some segments of the
commercial fishing industry have declined, others have grown. Tourism continues to grow in Kodiak with an
increased number of visitors each year. To accommodate this demand, construction of fishing lodges, bed and
breakfast accommodations and recreational facilities have increased along with an increase in charter boat and
guide operations. There have also been a number of cruise ships visiting Kodiak in recent years as the cruise ship
companies have expanded their tours of Alaska's coastal communities.
Relatively new to the Kodiak Island Borough is the aerospace industry, which began with construction of the
Kodiak Launch Complex in 1998. Owned by the Alaska Aerospace Development Corporation (AADC), a public
corporation of the State of Alaska, the Kodiak Launch complex is the first complete launch facility built in the
United States since the 1960's and the first not owned by the Federal Government. The state -of- the -art facility
includes a launch control center, payload processing facility, spacecraft assembly building and launch pad. It is
designed to handle small to medium sized rockets used to launch low earth satellites, as well as military, scientific
and research missions.
Kodiak is home to the largest U.S. Coast Guard base in the country, employing nearly 1,400 people and providing
vital services to the marine industries that are an integral part of Kodiak's make -up as well as making a significant
contribution to the Kodiak community.
The Seafood industry is by far the largest industry in the Kodiak Island Borough. This industry includes commercial
fishing, fisheries research, management and enforcement, seafood processing, and maintenance and support
services. Kodiak is home to the largest port in the State, housing over 700 commercial vessels and consistently
' ranks among the top ten ports in the United States in terms of amount and value of product delivered.
The preliminary unemployment rate at June 30, 2009 is 8.2 %, compared to 9.3% at June 30, 2008. Hiring of
' seasonal cannery workers traditionally peaks around July and is virtually nil in December, which generally accounts
for seasonal lows and highs in unemployment. The local unemployment rate has fluctuated from 5.3% to 14.8%
over the last five years, but the overall average has remained around 8.0 %.
1 The assessed value of real and personal property in the Kodiak Island Borough rose from $748,755,543 in fiscal
year 2001 to $896,893,679 in fiscal year 2010, an increase of approximately 20% over ten years.
We believe the Kodiak Island Borough will continue to grow economically through the end of the century. Our
deposits in local banks (up 57 % in last ten years) point in this direction. At the same time there is a real possibility
that our population will decrease.
227
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
MAYOR
Jerome Selby
PO Box 1962
Kodiak, AK 99615
ASSEMBLY MEMBERS
Judy Fulp
P.O. Box 2306
Kodiak, AK 99615
Pat Branson
P.O. Box 3888
Kodiak, AK 99615
Jerrol Friend
1515 Baranof St.
Kodiak, AK 99615
Sue Jeffrey
PO Box 3363
Kodiak, AK 99615
Chris Lynch
11175 Lake Orbin Drive
Kodiak, AK 99615
Dave Kaplan
418A Lilly Dr.
Kodiak, AK 99615
Louise Stutes
PO Box 170
Kodiak, AK 99615
BOROUGH MANAGER
Rick Gifford
710 Mill Bay Road
Kodiak, AK 99615
Phone: (907) 486 -9300
Fax: (907) 486 -9374
BOROUGH CLERK
Nova Javier, CMC
710 Mill Bay Road
Kodiak, AK 99615
Phone: (907) 486-93 10
Fax: (907) 486-9374
BOROUGH ATTORNEY
Jamin, Schmitt, St. John
323 Carolyn Street
Kodiak, AK 99615
Phone: (907) 486-6024
Term
Expires
2010
fd11F
2010
MIQ
2011
011I111
2011
2010
228
Contact Information
Borough Offices
Mailing Address Kodiak Island Borough
710 Mill Bay Road
Kodiak, AK 99615
Web Address www.kodiakak.us
Assessing Department 907 486 -9353
Clerk's Office 907 486 -9310
Engineering /Facilities Department 907 486 -9343
Baler Facility 907 486 -9345
Kodiak Fisheries Research Center 907 481 -1800
Finance Department 907 486 -9323
Cashier 907 486 -9324
Solid Waste Billing 907 486 -9326
Childcare Assistance Program 907 486 -9375
Management Information Services 907 486 -9333
Manager's Office 907 486 -9300
Other Borough Contacts
Bayside Fire Station 907 486 -4536
Womens Bay Volunteer Fire Department 907 487 -4312
229
2009 -2010
Personnel Summary
230
2005
2006
2007
2008
2009
Department
Approved
Approved
Approved
Budgeted
Budgeted
Borough Clerk
3.00
3.00
3.00
3.00
3.00
Manager
2.00
2.00
2.00
3.00
3.00
Assessor
4.00
4.00
4.00
4.00
4.00
Engineering/Facilities
5.00
5.00
5.00
5.00
5.00
Community Development
5.00
5.00
5.00
5.00
5.00
Finance
7.00
7.00
7.00
7.00
7.00
Mgmt Information Services
3.00
3.00
3.00
3.00
4.00
Subtotal General Fund
29.00
29.00
29.00
30.00
31.00
Child Care Program
1.00
1.00
1.00
1.00
1.00
Land Sales
0.00
00.0
00.0
00.0
1.00
Buildings and Grounds
1.00
1.00
1.00
2.00
2.00
Bayside Fire Department
1.00
1.00
1.00
1.00
1.00
Municipal Solid Waste
7.00
7.00
7.00
7.00
7.00
Kodiak Fisheries Research
2.00
2.00
2.00
2.00
2.00
Total
41.00
41.00
41.00
43.00
45.00
230
1
I
'7
1
i
1
1
KODIAK ISLAND BOROUGH
CLASS TITLES AND PAY RANGES
ASSESSING
Assessor
Property Appraiser
Appraiser Technician
Assessment Clerk II
CLERK'S OFFICE
Borough Clerk
Deputy Clerk
Assistant Clerk
COMMUNITY DEVELOPMENT
Community Development Director
Associate Planner /LRP
Associate Planner /ENF
Drafting Technician
Secretary III
ENGINEERING & FACILITIES
Engineering & Facilities Director
Environmental Specialist
Project Manager /Inspector
Solid Waste Baler /Landfill Supervisor
Maintenance Engineer -KFRC
Baler Operator II
Baler Operator I
Maintenance Coordinator
Maintenance Worker
Projects Assistant
Secretary III
Interpretive Specialist/Receptionist -KFRC
FINANCE DEPARTMENT
Finance Director
General Accountant
Revenue Accountant
Accounting Technician /Accounts Payable
Accounting Technician /Payroll
Cashier
Secretary III
Local Administrator - Child Care Assistance Program
MANAGEMENT INFORMATION SYSTEMS
Programmer /Analyst
LAN Administrator
Operations Supervisor
MANAGER'S OFFICE
Borough Manager
HR Officer /Executive Assistant
Grant Writer /Special Projects Support
Fire Chief
PAY RANGE
ANNUAL SALARY
24.0
$68,548 - $92,190
19.0
$53,550 - $72,018
14.0
$41,833 - $56,261
12.0
$37,898 - $50,970
23.0 $65,245 - $87,747
17.5 $49,726 - $66,876
11.0 $36,072 - $48,514
24.0
$68,548 - $92,190
20.5
$57,667 - $77,556
20.5
$57,667 - $77,556
18.5
$52,244 - $70,262
11.0
$36,072 - $48,514
25.0
$72,018 - $96,856
23.0
$65,245 - $87,747
20.5
$57,667 - $77,556
19.5
$54,888 - $73,819
18.5
$52,244 - $70,262
17.5
$49,726 - $66,876
16.0
$46,176 - $62,101
20.0
$56,261 - $75,664
16.5
$47,330 - $63,654
12.0
$37,898 - $50,970
11.0
$36,072 - $48,514
10.5
$35,192 - $47,330
24.5
$70,262 - $94,494
20.5
$57,667 - $77,556
20.5
$57,667 - $77,556
15.0
$43,951 - $59,109
15.0
$43,951 - $59,109
11.0
$36,072 - $48,514
11.0
$36,072 - $48,514
12.0
$37,898 - $50,970
19.0
$53,550 - $72,018
19.0
$53,550 - $72,018
19.0
$53,550 - $72,018
Contract
18.5
$52,244 - $70,262
17.0
$48,514 - $65,245
20.5
$57,667 - $77,556
1 231
KODIAK ISLAND BOROUGH misc
MISCELLANEOUS STATISTICAL DATA
Last Ten Fiscal Years
7,130
25.6
213
14,623
2
1
223
15
1
4
1
1
7
136.76
172.5
2,750
10,101
2,181
22%
Page 1
232
1999 -2000
2000 -2001
2001 -2002
Land area - square miles
7,130
7,130
7,130
Miles of improved street
25.4
25.4
25.6
Building permits:
Permits issued
210
231
220
Value of buildings (thousands)
11,806
12,882
11,934
Fire Protection:
Number of fire stations
2
2
2
Number of employees
1
1
1
Police Protection: none
(provided by the City of Kodiak within the city
limits and by the State of Alaska outside
the city boundaries.)
Recreation:
Parks (number of acres)
224
224
223
Facilities:
Number of playgrounds
16
16
15
Number of swimming pools
1
1
1
Public Education:
Number of schools
Kodiak Area Elementary
4
4
4
Kodiak Area Middle School
1
1
1
Kodiak Area High School
1
1
1
Village Schools (a)
8
8
7
Number of support personnel (b)
158
143.27
136.76
Number of teachers (c)
200
178.6
184.3
Number of students
2,810
2,774
2,821
Number of Municipal Employees
37
37
39
Elections:
Number of registered voters
10,100
10,421
10,085
Number voting in last election
3,861
2,521
2,914
Percent of registered voters
38%
24%
29%
(a) The majority of Village Schools are grades K -12
(b) All non - teaching employees.
7,130
25.6
213
14,623
2
1
223
15
1
4
1
1
7
136.76
172.5
2,750
10,101
2,181
22%
Page 1
232
miSC
2003 -2004
2004 -2005
2005 -2006
2006 -2007
2007 -2008
2008 -2009
15
7,130
7,130
7,130
7,130
7,130
7,130
25.6
25.6
25.6
25.6
25.6
25.6
223
205
222
190
182
197
17,658
12,689
11,928
12,058
7,874
41,930
2
2
2
2
2
2
1
1
1
1
1
1
223
223
223
223
223
223
15
15
15
15
15
15
1
1
1
1
1
1
4
4
4
4
4
4
1
1
1
1
1
1
1
1
1
1
1
1
7
7
8
7
6
7
200.99
146.25
150.62
202.4
204.8
217.3
227.14
216.89
205.63
208.52
217.78
202.62
2,677
2,678
2,718
2,636
2,671
2,598
41
41
41
43
43
43
9,671
9,282
9,300
9,417
9,587
9,599
2,599
2,181
2,200
2,407
2,105
2,477
27%
23%
24%
26%
22%
26%
(c) School district personnel figures include
staffing from the General
Fund and Grants.
Grant staffing
varies from year to year depending on the number of grants received.
Page 1
233
DEMOGRAPHIC STATISTICS
KODIAK, ALASKA
Last Ten Fiscal Years
Fiscal
School
Unemployment
Year
Population (a)
Enrollment (b)
Rate (c)
1999
13,848
2,798
5.4%
2000
13,913
2,810
9.5%
2001
13,566
2,774
9.5%
2002
13,645
2,821
13.8%
2003
13,959
2,750
10.4%
2004
13,538
2,677
9.2%
2005
13,638
2,678
8.6%
2006
13,506
2,718
10.4%
2007
13,568
2,636
6.0%
2008
13,373
2,671
9.3%
2009
Not Available
2,598
8.2%
Sources: (a) per State Dept of larbor
(b) Staleof Alaska, Dept of Education
(c) Department of Labor
234
PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS
KODIAK, ALASKA
Last Ten Fiscal Years
Deposits in
235
CONSTRUCTION
Local Banks
PROPERTYVALUE*
Commercial
Residential
Fiscal
No. of
No. of
Year
Permits
Value
Permits
Value
Commercial
Residential
Nontaxable
2000
54
2,720,259
156
9,086,074
111,670,000
193,882,996
433,023,355
2,510,199,399
2001
33
1,379,673
198
11,501,804
117,503,000
194,403,496
441,527,962
1,986,318,619
2002
30
1,494,337
190
10,439,985
123,221,000
199,689,615
443,305,997
1,994,297,545
2003
47
2,915,740
166
11,707,269
120,352,000
205,053,253
454,987,608
1,994,303,245
2004
44
2,859,775
179
14,798,679
130,325,000
198,268,272
486,159,441
1,668,216,446
2005
47
2,097,983
158
10,590,784
133,370,000
210,328,700
482,244,145
1,666,526,546
2006
30
1,555,718
192
10,372,416
141,434,000
213,258,488
497,589,811
1,663,156,146
2007
42
3,277,292
148
8,780,900
140,915,000
227,514,405
507,013,524
1,664,332,146
2008
53
25,269,361
129
7,875,188
139,416,000
275,369,008
542,272,300
1,667,147,195
2009
50
34,081,887
147
7,848,428
175,000,000
215,695,225
589,494,919
1,667,462,695
235
State Per Capita Tax Comparison
2008
3500
3000
2500
2000
1500
1000
500
Severance Taxes last ten years with 5 years projected
1,600,000
1,400,000
1,200,000
- ..
I
1,000,000
800,000
■Fish
■ Gravel
■ Timber
600,000
400,000
I
i
t 200,000
I
I
0
2000 2001 2002 NO 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
236
Bristol Bay Haines Aleutians Kenai Ketchikan Matanuska- Denali Fairbanks Kodiak Island Lake &
Borough Borough East Borough Peninsula Gateway Susitna Borough North Star Borough Penisula
Borough Borough Borough Borough Borough
PROJECTED ASSESSED VALUES
Fiscal Years 1999 - 2010 are actual, with projection through 2015
$1,200,000,000
$1,000,000,000
$800,000,000
$600,000,000
$400,000,000
$200,000,000
$0
14,500
14,181
14,000
13,500
13,000
12,500
13,913 13,959
13,848
13,645
13,638
13,566 13,538 13,568
13,506
13,373 13,408 13,360
' , 1.0 1-6 13,175 13,171
F
12,000 1 1 1 1 1 -- X 1 1 I I I I I I I I. I I I I. I I I I I I I I I I I I I 1 1
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
9 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
PROJECTED POPULATION
1998 -2009 is actual and 2010 - 2014 is projecte
237
2,900
2,850
2,800
2,750
2,700
2,650
2,600
2,550
2,500
Projected Student Enrollment
1998 - 2008 is actual and 2009 -2013 is projecte
2,851
2,821
2,810
2,798
2,774
' 2, 2,718
2,677 2,678 2,671
' ' 1 2,636 ,
■ttt�i
2,629
2,604
2,
2 =60
2,552
998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 201
PROJECTED RAW FISH TAX
Years 2000 -2009 are actual, with projection through 2014
$2,000,000
$1,800,000
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000'
$400,000
$200,000
$0
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
238
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
Introduced by:
Requested by:
Drafted by:
Introduced:
Amended:
Public Hearing:
Adopted:
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2010 -01
Manager Gifford
KIB Assembly
Finance Director
05/21 /2009
06/04/2009
06/04/2009
06/04/2009
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN THE
KODIAK ISLAND BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE
KODIAK ISLAND BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE
FIRST DAY OF JULY 2009 AND ENDING ON THE THIRTIETH DAY OF JUNE 2010
(FISCAL YEAR 2010 BUDGET)
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH THAT:
Section 1: This ordinance is not of general application and shall not be codified;
Section 2: The following sums of money, or as much thereof as may be authorized by law,
as may be needed or deemed necessary to defray all expenses and liabilities of
the Kodiak Island Borough, be and the same, is hereby appropriated for municipal
purposes and objects of the Kodiak Island Borough and other taxing entities
hereinafter specked for the fiscal year commencing on the first day of July 2009
and ending on the thirtieth day of June 2010;
Section 3: Adoption of this ordinance recognizes that funds are appropriated at department
and /or project level. Compositions of these figures are as delineated in the full
detail budget document. The full document is available to all elected and
appointed officials for their use. Copies may be reviewed by interested citizens at
the Borough Building during normal working hours and also at the A. Holmes
Johnson, Chiniak, and village public libraries during their normal operating hours
Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby levied
for the value as of January 1, 2009, to be used for the purposes as specified in
the Budget for the Fiscal Year 2010 of the Kodiak Island Borough commencing on
the first day of July 2009 and ending on the thirtieth day of June 2010 to defray
expenses and liabilities of said entity as enumerated in the applicable budgets.
The millage rates by taxing entity are as follows:
A.
City of Kodiak
2.00 mills*
B.
Kodiak Island Boroughs
10.50 mills
C.
Womens Bay Road Service Area
2.50 mills
D.
Womens Bay Fire Dept.
1.25 mills
E.
Bay View Road Service Area 4-.W
1.50 mills
F.
Fire Protection Area No. 1
1.50 mills
G.
Monashka Bay Road Service Area
2.50 mills
H.
Service Area No. 1 Roads
1.50 mills
I.
Woodland Acres Street Light Area
0.25 mills
J.
Service Area No. 2
0.00 mills
K.
KIB Airport Fire Area
1.25 mills
Kodiak Island Borough, Alaska 239 Ordinance No. FY2010 -01
Page 1 of 7
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L. Trinity Islands Street Light Service Area .50 mills
M. Mission Lake Tide Gate Service Area 1.00 mills
*Kodiak City Ordinance Numbers 906 and 908 exempt all personal property from
City of Kodiak taxation.
Section 5: The tax rate on boats is set at $1 per foot with a minimum of $30. Boats that
weigh less than 5 tons are exempt.
Section 6: Kodiak Island Borough Staff is hereby authorized and directed to effect the
necessary line item changes within the limits established above by fund, project,
and department to properly monitor, account, and report on the expenditure of
these funds.
Section 7: Attached to this ordinance are 5 pages of back -up information.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FOURTH DAY OF JUNE 2009
KODIAK ISLAND BOROUGH
73
74
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78 ATTEST:
79
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81 AITP
82 Nova M. Javier, C, Borough Clerk
83
Kodiak Island Borough, Alaska 240 Ordinance No. FY2010 -01
Page 2 of 7
'
A. ,General Fund (100)
Revenues Percentage
Taxes
- ' -- 2 — ' — ,4 -- i:
3304
'Fringe Benefits
Real Property
50.73%' 9
8 452 508
iPersonal Property
.. .. ......
(20,000)'
1 ;134 150
,Non ad valorem taxes:
Personnel Services
300,000
Payment in lieu of taxes
7.30%
1,217,000
Severance Taxes
8.60%
1,432,600
'Penalties & Interest on Tax
1.05%
175,000
Licenses & Peffnits
0.40%
66,250
Federal Shared Revenue
2.10%
350,075
State Shared Revenue
12.86% 4 9
2 2 3 3 5 2,142, 42 J 06
Investments Earnings
6.63%
105,000
Other
0.16%:
26,000
Use of Fund Balance
7.57%; 4,392,033
11261,581
Total General Fund Revenues 100.00%; 44,427-,M 16.662
xpenditures FTE
agislative, 1.11W 184,460
P ersonnel Services
31,200
Fringe Benefits 5,760
Lobbyist 70,000
:Support Services 77,500
orough Management 2, 2.33% 387,587
84
'---.---
Personnel Sii4c
- ' -- 2 — ' — ,4 -- i:
3304
'Fringe Benefits
- 125, - 8 - 9 - 0
'Support Services
50,293
:Allocated 1
.. .. ......
(20,000)'
---,-
Borough Clerk
2.82% - 468,174 -
Personnel Services
192,130
Fringe Benefits
113,180
. Support Services
162,864
Legal Services
0.77% 128,000
Cost of Litigation
126,600
Support Services
8,000'
ri - rii Acceounting -7 F
•
7 4.66%, 774,940
Personnel Services
445,210
Fringe Beneffts
261,790
Support Services
114,750
Allocated to Projects
(46,810)
Kodiak Island Borough, Alaska
241
Ordinance No. FY2010-01
Page 3 of 7
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Support Senmces
_._..
Capital Outlay
_8,800
11,308,619
: Services
421,350
iAudit Ex pense
_.- 0
37,
300
.
- ;S upport Goods and Services
11
222,000
Operating Transfers 10,628,269
ealth &Soc S erwces
268,000
Contributions
268,000 !,3;98A
rnmal Control
_
0.50%
82,500
Contracted Services
82,500
__.. - --
_...___...---
duration, Culture l� Recreation
0.67 %; Sa-A9A `
111,034
Contributions
Alege and Lib _
93,000
?Contributions
93,000
ansfiers Out
0.30%0;
49,500
'Transfers
49,500
_.
Total General Fund Expenditures
,'�,9� ;
16 ,662,87 0
Kodiak Island Borough, Alaska
242
Ordinance No. FY2010 -01
Page 5 of 7
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1
1
1
87
10
;Special Revenue Funds (Revenues and Expenditures
52,000
Child Cane Assistance (205)
101,148
3
Land Sales (210) ' 53 5'
185,313
4
Buildings 8 Grounds Fund (220) 934 -556
1021
5
Coastal Management (230)
24,000
6
Local Emergency Planning Committee (234)
33,800
7
Women's Bay Road Service Area (240)
148,514
8
'Service Are No. 1 (242)
291,500
9 ._
. SerHce Area No. 2'(i43) -
100
10
Monashka Bay Road Services Area (244)
52,000
Bay View Road Service Area (246) SAA
11,265
12
Fire Protection Area No. 1 (254)
443,716
13
Women's Bay Fire Department (252)
95,560
14
KIB Airport Fire Area (254)
13,6
15
Woodland Acres Street Light Area (260)
8,400
16
Trinity Acres Lighting Dist. (261);
3,920
17
Mission Lake Tide Gate (262)
3,700
18
Trinity Acres Paving Dist. 263)
17,200
19
Kodiak Arts Council (275)
0
20
Facilities Fund (276)
1,297,000
21
Tourism Development - ( - 2 — 77 -- ) -
- 101,000
Fem Fuller Trust (290)
75,150
Total S Funds: - ----- - -.. -- -- - - - - -- - - -_ _ . --
pecial Revenue �8Z6,4 -49
3,928,667
C.
Debt Service Funds (Revenues and Expend
:Debt Service (300)
4,076,799
Total Debt Service Funds
4,076,799
Kodiak Island Borough, Alaska 243 Ordinance No. FY2010 -01
Page 6 of 7
88
_______.___
D.
____ -_
Capital - ._- _ Proj Funds - _____ -. (Revenues _ - _ and _-- Expenditures __ _ )
1
tCapital Project . Borough, Various (410) _ _ _ __._. -_ .. . _ ..., _ . 8 _._ _
_ 3736,143
2
!Capi P roject - School Bonds, Various (426) ;
0
3
Near Isl and Research Building (426)' ._.___. _._
0
— 4� — 'Capita Projec - State Grants (430)
0
'Total Capital Projects Funds 8
31736143
E
Enterprise Funds (Revenues and Expenditures)
-` ` --
1
" -"
Solid Waste Disposal Fund (530) _- _ _ _._...
.
_ 4,013,652
2
Hospital Enterprise Fund_(540)
1,458,180
3
Near Island Research Fund (555)
2,182,572
4
911 Service (560)___._ -._
Total Enterprise F unds
7,724,724
Total all F unds 66 ; S
36,129,
Kodiak Island Borough, Alaska
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Ordinance No. FY2010 -01
Page 7 of 7
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Introduced by:
Manager Gifford
Requested by:
Finance Director
Drafted by:
Finance Director
Introduced on:
05/21/2009
Adopted on:
05/21/2009
KODIAK ISLAND BOROUGH
RESOLUTION NO. FY2010 -02
A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
AMENDING THE FEES OF THE KODIAK ISLAND BOROUGH
WHEREAS, prudent financial management dictates that an organization review its fees on at
least an annual basis; and
WHEREAS, Kodiak Island Borough Code 3.10.190 ordains that all fees be reviewed on an
annual basis; and
WHEREAS, it is recognized that if a service or program benefits only a select individual or
group of individuals, those individuals or group of individuals should pay for the service; and
WHEREAS, staff has compiled a list of all current fees; and
WHEREAS, staff has recommended changes to the current fee schedule for fiscal year 2010
as shown on the attached exhibit; and
NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH THAT:
SECTION 1: The attached exhibit of schedule of fees becomes effective July 1, 2009.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS TWENTY FIRST DAY OF MAY 2009
KODIAK ISLAND BOROUGH
ATTEST:
Nova M. Javier, MMC, Borouc, h Clerk
Je me M. Selby, Ma or
Kodiak Island Borough Resolution No. FY2010 -02
245 Page 1 of 1
KODIAK ISLAND BOROUGH
FEE SCHEDULE
EFFECTIVE JULY 1, 2009
Schedule of Fees Effective July 1, 2009
Page 1 of 16 246
REPRODUCTION OF BOROUGH RECORDS
Copies, per page, general public
Copies, per page, government and non - profits
Certified copies (does not include copy charges)
Audio Video Recording
Operating & Capital Budget
Annual Audit & Financial Report
Comprehensive plans, paper
2007 Comprehensive Plan (bound copy)
Comprehensive plans, cd
$045 First 20 pages free,
$0.25 thereafter
$0.05
$5.00
$20.00
$0.00
$0.00
$25.00
$100.00
$5.00
ASSEMBLY AND COMMISSION AGENDAS, MINUTES & PACKETS (Annual Mailing Fees)
Agenda & Minute Mailing, Assembly
Agenda & Minute Mailing, P & Z
Assembly Packet, Complete Mailing
P & Z Packet, Complete Mailing
Agenda & Minute Mailing, Assembly
Agenda & Minute Mailing, P & Z
Assembly Packet, Complete Mailing
P & Z Packet, Complete Mailing
BOROUGH CODE OF ORDINANCES
Borough Code, Complete
Supplement Service (Annual Fee)
Title 6, ra plete
Title 16, serA plete
Title 16, complete
Title 17, complete
Any of the above titles on CD
SPECIAL ASSESSMENT AND PROPERTY TAX FEES
Full reproduction of tax map. Includes Tx 5' base map and
unbound (complete book by book copies)
Individual page copies (11'x 17 ")
Foreclosure Fee
Publication Fee (based on prior year publication)
Interest
Penalty
Full reproduction of tax map
GENERAL SERVICES
Wire Transfer Fee
NSF Check Fee
Electronically Reproduced Records, up to 5 pages (Fo
Monthly Fee for Online Computer Services
$50.00
$50.00
$300.00
$200.00
$50.00
$50.00
$300.00
$200.00
$425.$200.00
$45.75.00
$2:59
$7:59
$10.00 First 20 pages
free, $0.25 thereafter
$290 First 20 pages
free, $0.25 thereafter
$5.00
$400.00
$1.30 /page
$40.00
Actual cost
12% annually
10% charge
$25.00
$25.00
$6.90 First 20 pages free,
$0.25 thereafter
$25.00
Schedule of Fees Effective July 1, 2009
Page 2 of 16 247
Borough Building Office Rent for 710 Mill Bay Road (per
square foot) $1.85
Borough Building Annex Building for 610 Egan Way (per
square foot) $1.10
New/Transfer Liquor License $1.00 per notice mailed
Non - filing fee for special taxes (Severance and Bed) $50 per filing
Interest on miscellaneous accounts 12% annually
Passport execution fee per federal guidelines $25.00
Borough Building Annex Building for 610 Egan Way (per
square foot) $1.10
New/Transfer Liquor License $1.00 per notice mailed
Non - filing fee for special taxes (Severance and Bed) $50 per filing
Interest on miscellaneous accounts 12% annually
BAYSIDE FIRE STATION COMMUNITY TRAINING CENTER
Refundable Cleaning Deposit
$50.00
One -half of Training Center, per half day (1-6 hrs, max 49
$250.00
people)
$15.00
One -half of Training Center, per day (6-10 hrs, max 49
$50.00
people)
$25.00
Full Training Center, per half day (1 -6 hrs, max 100 people)
$30.00
Full Training Center, per day (6-10 hrs, max 100 people)
$50.00
Refundable Cleaning Deposit
$50.00
One -half of Training Center, per half day (1-6 hrs, max 49
$250.00
people)
$15.00
One -half of Training Center, per day (6-10 hrs, max 49
of Kodiak Fisheries Research Center fees.
people)
$25.00
*Non-profit organizations and public safety agencies who do not charge a fee for the activity being conducted
may apply for a waiver
of Training Center use fees.
KODIAK FISHERIES RESEARCH CENTER
Main Lobby (upstairs/down - fee includes large conference
room)
$250.00
Refundable cleaning deposit, main lobby
$ 300 . 00
Large Conference Room
$50.00
Refundable cleaning deposit, large conference room
$50.00
Small Conference Room
$40.00
Refundable cleaning deposit, small conference room
$30.00
Main Lobby (upstairs /down - fee includes large conference
room)
$250.00
Refundable cleaning deposit, main lobby
$300.00
Non -profit organizations and public safety agencies who do not charge a fee for the activity being conducted may apply for a waiver
of Kodiak Fisheries Research Center fees.
REPRODUCTION COSTS
Large Scale Scanning and Copy Charges
Scanning, per page $2.00
Copy scan file to CD /DVD, per disk $10.00
Xerox Bond
Small 18"x 24" $3.00
Schedule of Fees Effective July 1, 2009
Page 3 of 16 248
24" x 24"
$4.00
Standard 24" x 36"
$6.00
Medium 36"x 36"
$9.00
36" x 48"
$12.00
Large 36" x 60"
$15.00
36" x 72"
$18.00
36" x 84"
$21.00
Xerox Mvlar
Small 18"x 24"
$5.00
24" x 24"
$6.00
24 "x36"
$8.00
Medium 36"x 36"
$10.00
36" x 48"
$15.00
Large 36" x 60"
$20.00
36" x 72"
$25.00
36" x 84"
$30.00
MAPPING AND RESEARCH SERVICES
Drafting and plotting services. (1/4 hr minimum) $40.00 /Hr
Digitized Data of ArcGIS or Autocad products (per 1
megabyte + cost of disk) $0.10
Research Service, records recovery (1 hr minimum) $40.00 /Hr
Research Service, data analysis (1 hr minimum) $60.00 /Hr
PLOTTED MAPS
Line drawings $2.00 /sq ft
Images /Full Color Plots - bond paper $4.50 /sq ft
Images /Full Color Plots - photo quality paper $10.00 1sq ft
No copying or commercial use, except for reference
CD copy of aerial photos $10.00 /path
$10.00 service fee
ADMINISTRATIVE SERVICE FEES
Federal & State Grants
Per grant agreement
Amount of Grant x Percent
Up to $100,000 x 3%
Up to $ 3,000.00
100,000 to 500,000 x 2.5%
$2,500.00 - $12,500.00
500,000 to 1,000,000 x 2%
$10,000.00 - $20,000.00
ACCOUNTING SERVICE FEES
Administrative Service Fees 3% of entity's budget
TITLE 6: ANIMALS (KIBC 6.04.070)
A. License Fees $35.00
1) Male dog (per year) $35.00
2) Female dog (per year) $10.00
3) Neuter and spayed dogs (per year) $5.00
Schedule of Fees Effective July 1, 2009
Page 4 of 16 249
C.
Boarding Fees
1) Small animals (dogs, cats, etc.xper day)
$5.00
2) Large animals (cows, horses, etc.)(per day)
$50.00
Animal Control Offenses
mandatory court
1) Cruelty to Animals (KIBC 6.04.010 A -D)
appearance
mandatory court
a. 1 st offense
appearance
mandatory court
b. 2nd offense
appearance
mandatory court
c. 3rd offense
appearance
2) Contagious animals (KIBC 6.04.020)
a. 1 st offense
$55.00
b. 2nd offense
$82.50
c. 3rd offense
$110.00
3) Annoying animals (KIBC 6.04.030)
a. 1 st offense $27.50
b. 2nd offense $55.00
c. 3rd offense $82.50
4) Tethering (KIBC 6.04.040)
a. 1 st offense $27.50
b. 2nd offense $55.00
c. 3rd offense $82.50
5) Control of animals (KIBC 6.04.050BD & KIBC 6.04.180A)
a. 1 st offense $55.00
b. 2nd offense $82.50
c. 3rd offense $110.00
6) Vicious animals (KIBC 6.04.050A)
mandatory court
a. 1 st offense
appearance
mandatory court
b. 2nd offense
appearance
mandatory court
c. 3rd offense
appearance
7) Animal littering (KIBC 6.04.060)
a. 1 st offense $27.50
b. 2nd offense $55.00
c. 3rd offense $82.50
8) Animal identification (KIBC 6.04.070)
a. 1st offense $27.50
b. 2nd offense $55.00
c. 3rd offense $82.50
Schedule of Fees
Page 5 of 16
250
Effective July 1, 2009
9) Tag and collar (KIBC 6.04.080)
a. 1st offense $27.50
b. 2nd offense $55.00
c. 3rd offense $82.50
D. Miscellaneous Fees
1) Rabies vaccinations deposit (partially refundable) $20.00
2) Adoption (includes neuter or spay, rabies shot, license) actual cost
TITLE 16: SUBDIVISIONS (GENERALLY KIBC 16.10.060)
Waivers (16.10.050) $75.00
Abbreviated /Aliquot Part Plats $300.00
Preliminary Plats Creating:
1 to 12 lots $350.00
$350.00 + $20.00 for each
13 to 50 lots additional lot over 12
$1,110.00 + $15.00 for
Over 50 lots each additional lot over 50
Vacations $350.00
Appeal to Commission (16.100) $200.00
Review of PBZC Decision (16.90.010) $75.00
Appeal to Assembly (16.90) $200.00
$A-�a First 20 pages free,
Appeal Record copy, per page $0.25 thereafter
Plan Review Services:
Improvement Plan Review
Initial and Final Plan $200.00
Additional Improvement Plan Reviews $100.00
Site Grading Plan Review $250.00
Materials Approval Services
First Submittal $200.00
Subsequent Reviews $60.00
Inspection Services - General
Personnel
ST
$40.00 /hr
OT
$56.00 /hr
DT
$72.00 /hr
Vehicle
Hours
$1.70 /hr
Mileage
$0.30 /mi
Administrative Fee
10%
Schedule of Fees Effective July 1, 2009
Page 6 of 16 251
Inspection Services - Subdivision
Road and Utility Improvement (per lineal ft)
Improvements for 1 to 12 lots $3.50/tf
Improvements for 13 lots and more $2.00/If
ZONING
Conditional Use Permit (17.04.010 A) $250.00
Variance (17.040.010 D) $250.00
Zoning Change (17.040.010 E):
Less than 1.75 acres
$350.00
1.76 to 5.00 acres
$750.00
5.01 to 40.00 acres
$1,000.00
40.01 acres or more
$1,500.00
Other PSZC Approval (e.g. 17.21.050 C) $150.00
Appeal to Commission (17.90) $350.00
Review of P8ZC Decision (17.80) $150.00
Appeal to Assembly (17.100) $350.00
$�1b First 20 pages free,
Appeal Record Copy, per page $0.25 thereafter
Zoning Compliance Permit (17.03.060):
After the fact Zoning Compliance Permits
2 x the publish amount
Less than 1.75 acres
$30.00
1.76 to 5.00 acres
$60.00
5.01 to 40.00 acres
$90.00
40.01 acres or more
$120.00
Construction Dumpster Deposits:
less than 250 sq ft $250.00
251 to 500 sq ft $500.00
501 or greater sq ft $1,000.00
Postponement at Petitioner's request - Public Hearing Item $100.00
Postponement at Petitioner's request - Non - Public Hearing
Item $25.00
TITLE 18: BOROUGH REAL PROPERTY
Land disposal application (18.20.060 A) $350.00
Land Use Permits, annually (18.50.010 C) $250.00
Wood Cutting Permits $25.00
Material Sales (18.60)
Use Fee (per site, annually) $5,000.00
Royalty fee, per cubic yard (annually) $1.25
Schedule of Fees
Page 7 of 16
252
Effective July 1, 2009
Gradina Permit Fees:
50 cubic yards
51 to 100 c.y.
101 to 1,000 C.Y.
1,001 to 10,000 C.Y.
$23.50
$37.00
$37.00 for 1 st 100 cy + $17.50
for ea additional 100 cy
$194.50 for 1 st 1,000 cy +
$14.50 for ea additional 1,000
cy
$325.00 for 1 st 10,000 cy +
$66.00 for ea additional
10,001 to 100,000 C.Y. 10,000 cy
The fee for a grading permit authorizing additional work to that under a valid permit shall be the difference
between the fees paid for the original permit and the fee shown for the entire project.
Building Permit Fees
value = up to $500.00
value = 500.01 - 2,000.00
value = 2,000.01 - 25,000.00
value = 25,000.01 - 50,000.00
value = 50,000.01 - 100,000.00
$15.00
$15.00 for the first $500 plus $2.00 for
each additional $100 or fraction thereof,
to and including $2,000.00
$45.00 for the first $2,000 plus $9.00
for each additional $1,000 or fraction
thereof, to and including $25,000.00
$252.00 for the first $25,000 plus $6.50
for each additional $1,000 or fraction
thereof, to and including $50,000.00
$414.50 for the first $50,000 plus $4.50
for each additional $1,000 or fraction
thereof, to and including $100,000.00
value = 100,000.01 to 500,000.00
value = 500,000.01 to 1,000,000.00
value = 1,000,000.01 and up
Building Demolition Fee
$639.50 for the first $100,000 plus
$3.50 for each additional $1,000 or
fraction thereof, to and including
$500,000.00
$2,039.50 for the first $500,000 plus
$3.00 for each additional $1,000 or
fraction thereof, to and including
$1,000,000.00
$3,539.50 for the first $1,000,000 plus
$2.00 for each additional $1,000 or
fraction thereof.
$40.00
Schedule of Fees Effective July 1, 2009
Page 8 of 16 253
Other inspection fees:
Inspections outside of normal business hours (per hour, 2
hr min) $70.00
Reinspection fees assessed under provisions of section
305 g $40.00 1hr
Inspections for which no fee is specifically indicated $40.00 /hr
Additional plan review required by changes, additions or
revision to approved plans (1/2 hr min) $50.00 /hr
Notes:
1. Valuations for determination of permit fees will be based on contract prices or, in the
absence of a contract price, the Building Valuation Data as published, by I.C.B.O. Building
Standards
II. Plan review fees (residential non - engineered) will be 50% of the building permit fee, and
plan review fees (residential engineered) will be 20% of the building permit fee
III. Plan review fees (commercial) will be 65% of the building permit fee
Driveway permit fee (15.26) (no fee when included w /bldg
permit) $25.00
R.O.W. permit for driveway access $100.00
Appeals and Exceptions (15.44) $350.00
PLUMBING PERMIT FEES
Single family and duplexes:
New residential single family $70.00
New duplex $100
Additional plumbing, remodeling Residential Only $30.00
All other plumbing work $35.00
Plus the following additional charges:
for each plumbing fixture $7.00
for each gas outlet $5.00
for each water heater & hot water boiler (per 1.000 btu) $0.20
for automatic sprinkler systems (per head) $1.50
for plumbing alteration work (per outlet) $7.00
Plumbing Permits after work has started 2 x the publish amount
ELECTRIC PERMIT FEES
A. The following schedule of fees shall apply to all electrical work for which a permit is required
For new construction of electrical work:
Single family and duplexes:
For temporary work service permit $30.00
For residential single family - new $70.00
For duplex - new $100.00
For additional wiring, remodeling Residential Only $30.00
Schedule of Fees Effective July 1, 2009
Page 9 of 16 254
All other electrical work
B. required:
For issuance of permit
$35.00
For each fixture/duplex outlettindividual switch/emergency
$501-1,000
light
$1.25
For electric heat per k.w. installed
$1.00
For each power outlet
$2.00
For electrical service to 200 amps
$20.00
For electrical service over 200 amps
$30.00
For each area floodlight, 1 st light
$20.00
For each additional floodlight
$5.00
For generator per k.w. output
$1.00
For transformers 5 k.v.a. or above
$5.00
For motor connections, 15 hp and above
$20.00
For transfer switches - manual
$5.00
For transfer switches - automatic
$10.00
For electrical signs
$20.00
For trailer courts (each space)
$50.00
Each additional (same permit)
$10.00
For temporary services
$5.00
For environmental control devices per outlet/unit
$1.25
The following schedule of fees shall apply to all electrical work for which a plan review is
B. required:
$0-500
$35.00
$501-1,000
$60.00
$1,001 - 2,000
$100.00
$2,001 - 3,000
$150.00
$3,001 - 4,000
$200.00
$4,001 - 6,000
$250.00
$6,001 - up
$300.00
C. When extra inspections are made necessary by reason of defective work, or otherwise
through fault or error on the part of the holder of the permit, or on the part of the permit
holder's official setting forth the violation, only one such extra inspection shall be made
under the regular fees as herein prescribed. For each further extra inspection for which the
holder of the permit or employee is entirely responsible, fees shall be charged as follows:
First inspection $40.00
Second inspection $50.00
Each additional inspection $60.00
D. The building department shall allow for correction of such work, a maximum of ten working
days following the date of inspection
Electric permits after work has started 2 x the publish amount
SOLID WASTE COLLECTION AND DISPOSAL REATES
A. Solid Waste Disposal fees at the landfill site:
1a. Residential garbage from a passenger automobile or
pickup truck, up to 500 lbs. no charge
1b. Residential garbage 501 Ibs or greater $46:98/$135.00 ton, $20.00
min.
Schedule of Fees Effective July 1, 2009
Page 10 of 16 255
2. Commercial wastes and mixed construction /demolition
( residential /commercial /industrial /institutional) debris. Any
mixed construction loads that have greater than 10%
metals will not be accepted. $440-.W$110.00,$20.00 min.
3a. Garbage truck of borough collection contractor per contract
3b. Garbage truck of United States Coast Guard contractor $14 00/$135.00 /ton
4. Asbestos disposal (Over 10 c.y. - price to be negotiated $435-00$200.00 /cy, $135.00
with Borough Manager) min
5a. Lead acid batteries - residential no charge
5b. Lead acid batteries - commercial $6.00 per large, $3.00 per
small
6. Sludge disposal $7-5.00 $100.00 /ton
7. House trailers (measured per trailer's longest dimension) $22.0011f
8a. Metals c '75,9 0A "/$90.00 /ton
8sd. Refrigerators e gerators no charge
8de. Other Appliances no charge
9a. Tires - commercial $ 0.0 $135 /ton, $32.00
minimum
10a. Fishing gear - eemmereial, line & web only S41-00411 1 0/ton
AG sbarcfe
gFeateF $46.00AoR
11 a. Used oil - residential no charge
11b. Used oil - commercial $3.00 1gal
12a. Incineration of medical/infectious waste - under 10
pounds $25.00
12b. Incineration of medical /infectious waste - 10 pound $25.00 + $1.50 per pound
and over. over 10 pounds
13a. Incineration of animals - euthanized $1.50 /lb, $15.00 minimum
13b. Document Incineration $1.501Ib, $15.00 minimum
13c. Incineration of animals - cremation (up to 200
pounds); separated in incinerator unit, but not always the
only animal in the unit. $200.00
14a. Incineration of regulated vessel waste $50.00 + $2.00 per pound
over 101bs.
14b. Landfilling of regulated vessel waste
$4W$135 /ton
15. Household Hazardous Waste -100 pound limit No charge
Schedule of Fees Effective July 1, 2009
Page 11 of 16 256
16. Use of scale to obtain a certified weight $19.09 $15 /ticket
17. Equipment usage to off load customer waste , $65 FA
$75/hour, $75 minimum
18. Uncovered loads - Additional Charge $30.00 $35.00
B. Solid Waste Collection Fees:
1. Weekly residential door to door collection service (per
month, inside city) $31.00
2. Residential collection service (per month, outside city) $31.00
3. Residential carry out service in addition to the charge for
regular residential service
$17.50
4. Senior citizen residential rates are 75% of those listed
$ADO
above
$23.25
5. Vacancy rate, per month
$12.00
6. Lien fee
$50.00
7. Late fees
1 % for each class of service
5.5 cu yds
plus $1.00
8. Commercial and residential dumpster service:
$56.00
Kodiak fee per tip
$6800
2.0 cu yds
$52.00
2.6 cu yds
$52 00
3.0 cu yds
$58.00
3.6 cu yds
$58.00
4.0 cu yds
$68.00
5.0 cu yds
$75.150
5.5 cu yds
$75.00
6.0 cu yds
$75.00
10.0 cu yds
$110.00
15.0 cu yds
$333.50
20.0 cu yds
$388.15
Kodia fee per month
2.0 cu yds
$30.00
2.6 cu yds
$ADO
3.0 cu yds
$34.03
3.6 cu yds
$34.03
4.0 cu yds
$40 00
5.0 cu yds
$40.00
5.5 cu yds
$40.00
6.0 cu yds
$56.00
10.0 cu yds
$6800
15.0 cu yds
$115.09
20.0 cu yds
$138.57
Schedule of Fees Effective July 1, 2009
Page 12 of 16 257
Beyond Salo Creek fee Der ti
2.0 cu yds
$38.76 $52.00
2.6 cu yds
$56.25
3.0 cu yds
$56 67 $58.00
3.6 cu yds
$75.26
4.0 cu yds
$75.26
5.0 cu yds
$78.34
5.5 cu yds
$83.50
6.0 cu yds
$83.50
10.0 cu yds
$350.00
15.0 cu yds
$411.87
20.0 cu yds
$501.08
Beyond Salonie C reek fee Der month
2.0 cu yds
$40.00
2.6 cu yds
$40.00
3.0 cu yds
$40.00
3.6 cu yds
$40.00
4.0 cu yds
$45.51
5.0 cu yds
$45.51
5.5 cu yds
$45.51
6.0 cu yds
$67.00
10.0 cu yds
$75.00
15.0 cu yds
$213.14
20.0 cu yds
$246.93
9. Construction / Demolition Dumpster Service
Kodiak fee per tiD
5.0 cu yds $75.00
10.0 cu yds $155.09 $200.00
15.0 cu yds $333.50
Kodiak fee per month
5.0 cu yds $40.00
10.0 cu yds u
15.0 cu yds $115.09
Beyond Salonie Creek fee per tip
10.0 cu yds $309.00 $350.00
15.0 cu yds $411.87
20.0 cu yds $411.87 $501.00
Beyond Salonie Creek fee per month
10.0 cu yds $69.90 $100.00
15.0 cu yds $213.14
20.0 cu yds $212 14 $247.00
Schedule of Fees
Page 13 of 16
258
Effective July 1, 2009
10. Special Waste Dumpster Service
Kodiak fee per tit)
2.0 cu yds $52.00
5.0 cu yds $75.00
10.0 cu yds $159-09 $200.00
Kodiak fee per month
2.0 cu yds $30.00
5.0 cu yds $40.00
10.0 cu yds $69.99 $100.00
Beyond Salonie Creek fee per tip
10.0 cu yds $340.00 $350.00
15.0 cu yds $34840 $411.87
20.0 cu yds $310.00 $501.00
Beyond Salonie Creek fee per month
10.0 cu yds $68.00 $100.00
15.0 cu yds $213.14
20.0 cu yds $243:44 $247.00
Bear resistant dumpster - rent $63.66
Bear resistant dumpster - per tip $50.00
Locking lids for dumpsters (per month) $15.00 $20.00
'The charge for commercial dumpster service which compacts materials is one and one -half
times the standard rate.
11. Commercial Can Service and Home Business (one
pickup of 4 bags or 4 cans per week) no reduction
available unless business permanently closes. This
classification includes bed and breakfast businesses $37.00
12. Governmental customers will be served by a private
company by direct negotiation for service. Fees will be set,
billed and collected by that company.
13. Temporary dumpster delivery/pickup fee (tip fees will
be charged according to rate schedule) $70.00
14. A deposit may be charged for a dumpster of up to two (2) times the monthly rental.
C. Every residential unit and commercial entity will be charged for solid waste collection
services. Residential units within the City of Kodiak and Service District 1 will be billed by the
City with their utility bills.
D. Commercial and residential solid waste materials collected by the United States Coast
Schedule of Fees Effective July 1, 2009
Page 14 of 16 259
Guard, or its representative, for disposal at the Kodiak Island Borough landfill will be
charged at the time of disposal at the rate established in item A.3. of this fee schedule. The
Kodiak Island Borough will invoice the United States Coast Guard for all or any portion of
those fees charged, as agreed upon by the parties. Fees associated with other waste
disposal options will be charged based on the applicable fee represented in this schedule.
E. Dumping commercial waste in residential dumpsters or other business's dumpsters without
written permission will result in a $300.00 fine for the first offense and a $1,000.00 fine for
the second and subsequent offenses.
F. Dumping metals, used oil, bilge water, epoxy paint or other hazardous waste items in a
commercial or residential dumpster will result in a $300 fine for the first offense and a $1,000
fine for the second and subsequent offenses.
G. For all construction and demolition projects there will be a deposit of $250 minimum for
projects up to 249 square feet, $500 minimum for projects 249 to 500 square feet and $1000
minimum for projects 501 square feet and above. This deposit will be paid in full upon
application for a zoning permit and no building permit will be issued without proof of
payment. A deposit is also required for projects that do not require a zoning compliance or
building permit (e.g. demolition/remodeling projects such as roofing and siding). A bill will be
generated and sent to the client on a monthly basis until verification is received that the
project is complete and the dumpster has been removed. If a positive deposit balance
remains after verification is received and the dumpster has been removed this remainder
amount will be returned to the client.
H. If a client wants to take the waste directly to the landfill, a deposit will still be required and
they must pay for the waste at the landfill in cash and retain their receipts. The receipts will
then be presented after the project is complete to verify that the waste was properly
disposed of. Estimates may be made to determine if the amount of waste generated from a
project reasonably corresponds with the receipts.
I Companies conducting commercial, industrial and institutional demolition projects need to
separate their waste into metal and non -metal loads. Mixed loads will not be accepted at the
landfill.
J. Metals received at the landfill In the form of tanks or cables must be prepared in an
acceptable manner. Tanks must be drained of all fluids and wiped clean. Tanks under 500
gallons must have an 18" square hole cut into it and wiped clean. Tanks over 500 gallons
must have one end cut off and wiped clean. Tanks 1000 gallons and greater must contact
Engineering/Facility staff to discuss acceptable criteria. Fishing cable must be cut into 3'
lengths. Other metal items must be cut into pieces no greater than 17' long, 7' wide and 5'
high. They must be separated from non -metal material (e.g., machinery with hoses or
electrical components).
K. Non -profit organizations will be allowed free disposal of household residential waste up to
1000 Ibs/week. Disposal of large items (e.g., boats, trailers, construction /demolition debris
and metals) will be charged at the same rate as shown in this fee schedule.
L. Commercial establishments, and /or small quantity generators, who generate hazardous
waste must contact an environmental company to properly dispose of their waste.
M. Commercial establishments which dispose of construction and or demolition waste into
dumpsters which are not designated for such use (i.e., public dumpsters, commercial
dumpsters) will be charged at the same rate as shown in this fee schedule. An estimate of
waste generated will be obtained from building or zoning permit information. If this
information is not available a field estimate will be made.
Schedule of Fees Effective July 1, 2009
Page 15 of 16 260
Definitions:
Residential waste - Waste generated from your home (for example, household garbage,
bulky items such as furnishings and grass /lawn clippings). It excludes
construction /demolition waste.
Commercial waste - Institutional and industrial organizations or contractors and businesses
conducting work for compensation and /or barter.
Regulated vessel waste - Waste from vessels that have been inspected by U.S. Customs &
Border Protection Office must be transported by a compliance holder to the landfill and may
be landfilled. Waste from vessels that have not been inspected must be transported by a
compliance holder and must be incinerated.
Schedule of Fees Effective July 1, 2009
Page 16 of 16 261
GLOSSARY
t
GLOSSARY
ACCRUAL BASIS: The basis of accounting under which the financial effects of a transaction and other events and
circumstances that have cash consequences for the governmental entity are recorded in the period of which those
transactions, events and circumstances occur, rather than only in the periods in which cash is received or paid by
the entity.
ADOPTED BUDGET: Refers to the budget amounts as originally approved by the Kodiak Island Borough Assembly
' at the beginning of the year, and also to the budget document which consolidates all beginning -of- the -year
operating appropriations and new capital project appropriations.
' ANNUAL BUDGET: A budget developed and enacted to apply to a single fiscal year.
APPROPRIATION: The legal authorization granted to the legislative body of a government that permits officials to
incur obligations and make expenditures of governmental resources for specific purposes. Appropriations are
' usually limited in amounts and time that may be expended.
ASSESSED VALUATION: The valuation set upon all real and personal property in the Borough that is used as a basis
' for levying taxes. Tax - exempt property is excluded from the assessable base.
ASSESSED VALUE: The fair market value placed on personal and real property owned by taxpayers. State law
requires all taxable property to be assessed annually at 100% of market value.
AUDIT: A systematic collection of the sufficient, competent evidential matter to attest to the fairness of
management's assertions in the financial statements or to evaluate whether management has efficiently carried
out its responsibilities. The auditor obtains this evidential matter through inspections, observations, inquiries, and
1 confirmations with third parties.
BALANCED BUDGET: A budget in which planned funds available equal planned expenditures.
' BASIS OF ACCOUNTING: The term referring to when revenues, expenditures, expenses, and transfers (and the
related assets and liabilities) are recognized in the accounts and reported in the financial statements. Specifically,
it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the
' cash or accrual method.
BLM: Bureau of Land Management. A federal department responsible for managing most vacant federally -owned
land.
' BOARD OF EQUALIZATION: An official board of the Kodiak Island Borough that holds annual hearings for the
purpose of settling disputes regarding the assessed value of property within the Borough.
' BOND: A written promise to pay a specified sum of money, called the face value or principal amount, at a specified
date in the future, called the maturity date, together with periodic interest at a specified date.
' BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period of time
and the proposed means of financing them. Sometimes the term "budget" designates the financial plan presented
to the appropriating governing body for adoption, and sometimes, the plan finally approved by that body.
BUDGET DOCUMENT: The official written statement prepared by the Borough's administrative staff to present a
comprehensive financial program to the Borough Assembly. The first part provides overview information, together
with a message from the budget- making authority, and a summary of the proposed expenditures and the means of
' financing them. The second consists of schedules supporting the summary. These schedules show in detail the
past year's actual revenues, expenditures, and other data used in making the estimates. The third part is
composed of personnel and salary schedules, the chart of accounts, and a glossary.
1 263
264 1
BUDGET MESSAGE: A general discussion of the proposed budget presented in writing by the budget- making
authority to the Borough Assembly. A budget message contains an explanation of the principal budget items. An
outline of the Borough's experience during the past period and its financial status at the time of the message, and
recommendations regarding the financial policy for the coming period.
CAPITAL OUTLAY: Expenditures that result in the accumulation of items such as tools, desks, machinery, and
vehicles costing more than $5,000, each having a useful life of more than one year, and that are not consumed
through use are defined as capital items.
CAPITAL PROJECTS FUND: Funds established to account for financial resources to be used for the acquisition or
,
construction of major capital facilities (other than propriety and trust funds).
COMPONENT UNIT: A separate government unit, agency, or non - profit corporation that is combined with other
component units to constitute the reporting entity in conformity with GAAP.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): The official annual report of a government including: (a)
the five combined financial statements in the combined statement overview and their related notes; (b) combining
statements by fund type and individual fund: and (c) account group financial statements prepared in conformity
with GAAP and organized into a financial report pyramid. It also includes support schedules necessary to
demonstrate compliance with finance - related legal and contractual provisions, required supplementary
information, extensive introductory material, and detailed statistical sections.
CONTINGENCY: Those funds included in the budget for the purpose of providing a means to cover minor
unexpected costs during the budget year.
CONTRACTUAL SERVICES: Items of expenditure from service that the Borough receives primarily from an outside
company.
'
CPI: Consumer Price Index.
DEBT SERVICE FUNDS: Funds established to account for the accumulation of resources for and the payment of
,
general long -term debt principal and interest that resulted from the issuance of bonds.
DEFICIT: The excess of expenditures over revenues during an accounting period, or in the case of proprietary
funds, the excess of expenses over revenues during an accounting period.
DEPRECIATION: Occurs when the cost of an asset is spread over its useful life.
ENCUMBRANCES: Commitments related to unperformed contracts, in the form of purchase orders or contracts,
for goods or services. Used in budgeting, encumbrances are not expenditures or liabilities, but represent the
estimated amount of expenditures that will result if unperformed contracts in process are completed.
for that financed and operated in a
i
ENTERPRISE FUND: A proprietary fund established to account operations are
manner similar to private business enterprise. In this case, the intent of the governing body is that the expenses,
including depreciation, of providing goods and services to the general public on a continuing basis will be financed
or recovered primarily through user charges.
EXPENDITURE: Decrease in net financial resources. Expenditures include current operating expenses requiring the
present or future use of net current assets, debt service and capital outlays, intergovernmental grants,
'
entitlements, and shared revenues.
EXPENSES: Outflows or other consumption of assets or incurrence of liabilities (or a combination of both) from
delivering or producing goods, rendering services, or carrying out other government units, and /or other funds.
,
264 1
1
�J
FIDUCIARY FUND TYPES: The trust and agency funds used to account for assets held by a government unit in a
trustee capacity or an agent for individual, private organizations, other government units, and /or other funds.
FISCAL YEAR: The twelve -month period to which the annual operating budget applies and at the end of which a
government determines the financial position and results of its operations. The Borough's fiscal year extends from
July 1 to the following June 30.
FUND: A fiscal and accounting entity with a self - balancing set of accounts in which cash and /or other financial
' resources, all related liabilities, and residual equities or balances and changes therein are recorded and segregated
to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions, or
limitations.
FUND BALANCE: The difference between the total assets available for appropriation and the total of current
liabilities of the fund.
FUND TYPE: The three broad fund categories of governmental accounting are subdivided into seven fund types.
The seven types are: General; Special Revenue; Debt Services; Capital Projects: Enterprises; Internal Service; and
Trust and Agency.
GENERAL FUND: A type of governmental fund used to account for regular day -to -day Borough operations
revenues and expenditures, including school district transactions, which are not accounted for in specific purpose
funds. The primary sources of revenue for this fund are local taxes and federal and state revenues.
GENERAL OBLIGATION BONDS: Debts backed by the full faith and credit of a government agency.
GENERALLY ACCEPTED ACCOUNTING PRINCILPES (GAAP): Uniform minimum standards and guidelines for financial
accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP
encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a
particular time. They include not only broad guidelines of general applications, but also detailed practices and
procedures. GAAP provides a standard for measuring financial presentations.
GOVERNMENT FUND TYPES: Funds used to account for the acquisition, use, and balances of expendable financial
resources and the related current liabilities, except those accounted for in the proprietary funds and fiduciary
funds. Under current GAAP, there are four government fund types: General; Special Revenue; Debt Service; and
Capital projects.
IN -KIND SERVICES: The Borough pays for some school district expenditures directly, including such items as audit
fees and insurance.
INTERFUND TRANSFERS: Amounts transferred from one fund to another fund, including reimbursements, residual
equity transfers, and operating transfers.
INTERGOVENRMENTAL REVENUES: Revenues from other governments in the form of grants, entitlements, shared
revenues, or payments in lieu of taxes.
INVESTMENT: Securities held for the production of income in the form of interest in compliance with the policies
set out by the Borough's Code of Ordinances.
LAPSE: As applied to appropriations, the automatic termination of an appropriation. Except for indeterminate
appropriations and continuing appropriations, an appropriation is made for a specific period of time.
LEVY: To impose taxes, special assessments, or service charges for the support of government activities. Also used
to denote the total amount of taxes, special assessments, or service charges imposed by a government.
265
{
266 1
LIABILITIES: Debts or other legal obligations arising from present obligations of a particular entity to transfer assets
or provide services to other entities in the future as a result of past transactions or events.
MEASUREMENT FOCUS: The accounting convention that determines (1) which assets and which liabilities are
included on a government's balance sheet and where they are reported, and (2) whether an operating statement
presents information on the flow of financial resources (revenues and expenditures) or information on the flow of
economic resources (revenue and expenses).
MILL: The measure of the rate of property taxation, representing one - thousandth (0.001) of a dollar of assessed
value.
MILLAGE RATE: The tax rate on property, based on mill(s). A rate of 1 mill applied to a taxable value of $100,000
would yield $100 in taxes.
MODIFIED ACCRUAL BASIS OF ACCOUNTING: A basis of accounting in which revenues and other financial
resources are recognized when they become susceptible to accrual, that is, when they are both measurable and
available to finance expenditures of the current period. "Available" means collectable in the current period or
soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when the
fund liability is incurred, except for (1) inventories of materials and supplies that may be considered expenditures
either when purchased or when used, and (2) prepaid insurance and similar items that may be considered
expenditures either when paid for or when consumed. All government funds, expendable trust funds, and agency
funds are accounted for using the modified accrual basis of accounting.
OPERATING BUDGET: Plans of current expenditures and the proposed means of financing them. The annual
operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery
activities of a government are controlled. The law usually requires the use of an annual operating budget. Annual
operating budgets are essential to sound financial management and should be adopted by every government.
OPERATING TRANSFERS: All interfund transfers other than residual equity transfers.
ORDINANCE: A formal legislative enactment by the legislative body which, if not in conflict with any highest form
,
of law, has the full force and effect of law within the boundaries of the municipality to which it applies. The
difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower
legal status. Revenue - raising measures, such as the imposition of taxes, special assessments, and service charges,
universally require ordinances.
OTHER FINANCING SOURCES: Government funds, general long -term debt proceeds, land lease payments, land sale
payments, proceeds from the sale of fixed assets, operating transfers -in, service charges and fees for government
services.
OVERSIGHT RESPONSIBILTY: The basic, but not the only, criterion for including a government department, agency,
institution, commission, public authority, or other organization in a government unit's reporting entity for general
purpose financial reports. Oversight responsibility is derived from the government unit's power and includes, but
is not limited to, financial interdependency, selection of governing authority, designation of management, ability
to significantly influence operations and accountability for fiscal matters.
PROGRAM: An organized set of related work activities that are directed toward a common purpose or goal and
represent a well- defined expenditure of Borough resources.
,
PROGRAM BUDGET: A budget which structures budget choices and information in terms of programs and their
related activities (e.g., repairing roads, treating water, etc.), provides information on what each program is
committed to accomplish in the long run (goals) and in the short run (objectives) and measures the degree of
achievement of program objectives (performance measures).
266 1
PROGRAM DESCRIPTION: A program description describes the function of the program, the various activities
involved in the program, and other pertinent information about the program. It answers the question, "What does
this program do ?"
PROGRAM GOAL: A program goal is a general statement on the intended effect or purpose of the program's
activities. It includes terms such as "provide" (a service), "supply" (a given need), "control, reduce or eliminate"
(an occurrence), "maintain" (standards), or "maximize" (quality). A goal is not limited to a one -year time frame
and should generally not change from year to year. A goal statement describes the essential reason for the
program's existence.
PROGRAM OBJECTIVE: Objectives are statements of the intended beneficial and /or tangible effects of a program's
activities. They are measurable and related to the proposed budget year. They are specific targets toward which a
manager can plan, schedule work activities, and make staff assignments. Objectives should quantifiably be
addressed in terms such as "increase" (an activity), "maintain" (a service level), "reduce" (the incidence), or to
"eliminate" (a problem).
PROPERTY TAX: A tax levied on the assessed value of property.
PROPRIETARY FUND: A type of fund that accounts for government operations that are financed and operated in a
manner similar to private business enterprises. The only proprietary fund used by the Borough is the Enterprise
Fund.
PURCHASE ORDER: A document authorizing the delivery of specified merchandise or the rendering of certain
services for a stated, estimated price. Outstanding purchase orders at the end of a fiscal year are called
encumbrances.
RESOLUTION: A special or temporary order of a legislative body; an order of a legislative body requiring less legal
formality than an ordinance or statute.
RETAINED EARNINGS: An equity account reflecting the accumulated earnings of an enterprise or internal service
fund.
REVENUE: Increases in the net current assets of a governmental type other than expenditure refunds and residual
equity transfers; increases in the net total assets of a proprietary fund type other than expense refunds, capital
contributions, and residual equity transfers. General long -term debt proceeds and operating transfers -in are
classified as "other financing sources" rather than revenues. Operating transfers, as in governmental fund types,
are classified separately from revenues.
SEVERANCE TAX: A tax on the removal of natural resources from the Kodiak Island Borough. Major resources
include fish, timber, and gravel. The severance tax rate is the same as the mill rate.
SPECIAL ASSESSMENTS: Fees levied on property owners to construct an asset that benefits the property holder.
These assessments are levied until the asset is paid for. The amount of the assessment can be based on value,
size, road frontage, etc.
SPECIAL REVENUE FUND: A fund used to account for the proceeds of specific revenue sources (other than
expendable trust or major capital projects) that are legally restricted to expenditure for specific purposes.
' TAX RATE: The level at which taxes are levied. For example, a property tax rate may be proposed to be $0.575 per
$100 of assessed value, or 5.75 %.
TAX LEVY: The total dollar amount of tax that optimally should be collected based on tax rates and assessed values
of personal and real properties.
267