The URL can be used to link to this page

2009 Annual Operating Budget BookKodiak Island Borough Adopted Budget ' July 1, 2008 -June 30, 2009 ■ As submitted by Borough Manager, Rick Gifford on May 15 2008 And as amended by the Kodiak Island Borough Assembly ' And adopted on June 5, 2008 ■ Jerome Selby, Mayor Tom Abell Pat Branson Jerro/ Friend Sue Jeffrey ' Chris Lynch Reed Oswalt ■ Louise Stutes TABLE OF CONTENTS INTRODUCTION ............................................................................................................. ..............................5 ' FISCALYEAR 2009 AT A GLANCE ........................................................................................ ..............................8 BUDGETMESSAGE .................................................................................................................. .............................9 BUDGETCALENDAR ........................................................................................................... ............................... STRATEGICPLAN ........................................................................................................ .............................19 FINANCIALSUMMARIES ........................................................................................... ............................... 29 FUNDSTRUCTURE ................................................................................................................. .............................29 ' FISCALPOLICY ....................................................................................................................... .............................30 FUNDSUMMARY ......................................................................................................................... .............................35 GENERALFUND ........................................................................................................... .............................41 , REVENUE SOURCES AND GENERAL FUND ESTIMATES ................................................................. .............................41 FUNDBALANCE ...................................................................................................................... .............................47 GENERALFUND REVENUE ................................................................................................... .............................48 ' SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT ........................... .............................50 BOROUGHASSEMBLY .......................................................................................................... .............................52 MANAGER'S OFFICE .............................................................................................................. .............................54 CLERK'S OFFICE ..................................................................................................................... .............................56 ' LEGALSERVICES ................................................................................................................... .............................58 FINANCE................................................................................................................................... .............................60 FINANCE/MANAGEMENT INFORMATION SERVICES ..................................................... .............................62 ' ASSESSING............................................................................................................................... .............................64 ENGINEERINGAND FACILITIES .......................................................................................... .............................66 COMMUNITY DEVELOPMENT DEPARTMENT ................................................................. .............................68 BUILDINGINSPECTION ......................................................................................................... .............................70 , ECONOMICDEVELOPMENT ................................................................................................. .............................72 GENERALADMINISTRATION .............................................................................................. .............................74 EMERGENCYPREPAREDNESS ............................................................................................ .............................76 SCHOOLDISTRICT SUPPORT ............................................................................................... .............................78 HEALTHAND SANITATION .................................................................................................. .............................80 ANIMALCONTROL ................................................................................................................. .............................82 EDUCATION, CULTURE, AND RECREATION .................................................................... .............................84 , CONTRIBUTION TO KODIAK COLLEGE AND LIBRARIES .............................................. .............................86 TRANSFERS............................................................................................................................. .............................88 SPECIALREVENUE FUNDS ........................................................................................ .............................91 ' REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES ............................... .............................91 SPECIALREVENUE FUND RECAP ....................................................................................... .............................94 CHILDCARE ASSISTANCE PROGRAM ............................................................................... .............................96 ' RESOURCEMANAGEMENT .............................................................................................. ............................... 98 BUILDINGAND GROUNDS FUNDS ...................................................... ............................... ............................100 BUILDING AND GROUNDS FUND: BOROUGH BUILDING .............. ............................... ............................102 BUILDING AND GROUNDS FUND - MENTAL HEALTH CENTER ..... ............................... ............................104 BUILDING AND GROUNDS FUND: SCHOOL BUILDINGS ................ ............................... ............................106 BUILDING AND GROUNDS FUND: PARKS OPERATION AND MAINTENANCE .......... ............................108 COASTALMANAGEMENT .................................................................... ............................... ............................110 , LOCAL EMERGENCY PLANNING COMMITTEE ................................ ............................... ............................112 WOMENSBAY ROAD SERVICE AREA ................................................ ............................... ............................114 SERVICEAREA NO. 1 .............................................................................. ............................... ............................116 SERVICEAREA NO. 2 .............................................................................. ............................... ............................118 , MONASHKA BAY ROAD SERVICE AREA ........................................... ............................... ............................120 BAYVIEW ROAD SERVICE AREA ....................................................... ............................... ............................122 2 n n t t II FIRE PROTECTION AREA NO. 1 (BAYSIDE FIRE DEPARTMENT) .. ............................... ............................124 WOMENSBAY FIRE DEPARTMENT .................................................... ............................... ............................126 KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT ........................ ............................128 WOODLAND ACRES STREET LIGHT SERVICE AREA ...................... ............................... ............................130 TRINITY ISLANDS STREET LIGHT SERVICE AREA .......................... ............................... ............................132 MISSION LAKE TIDE GATE SERVICE AREA ...................................... ............................... ............................134 TRINITY ISLANDS SUBDIVISION PAVING DISTRICT ...................... ............................... ............................136 KODIAKARTS COUNCIL ....................................................................... ............................... ............................138 FACILITIESFUND ................................................................................... ............................... ............................140 TOURISMDEVELOPMENT .................................................................... ............................... ............................142 FULLERTRUST ........................................................................................ ............................... ............................144 DEBTSERVICE FUND .................................................................. ............................... ............................147 DEBT SERVICE - EDUCATION AND HEALTH ................................... ............................... ............................158 DEBTSERVICE - OTHER ....................................................................... ............................... ............................160 CAPITAL PROJECTS FUND .. ............................... ...... ............................163 ENTERPRISE FUNDS ............................................................................................... ............................... 213 MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL .............................. ............................214 HOSPITALENTERPRISE FUND ............................................................. ............................... ............................216 KODIAK FISHERIES RESEARCH CENTER .......................................... ............................... ............................218 911 SERVICE ............................................................................................. ............................... ............................220 APPENDIX ..................................................................................... ............................... ............................223 GLOSSARY .................................................................................... ............................... ............................235 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO Kodiak Island. Borough Alaska For the Fiscal Year Beginning July 1, 2007 rrosidew Exmtive new► 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, 2007. 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 fora 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 2008 award. 4 INTRODUCTION 1 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 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. 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' ,ard Base and the first commercial rocket launch facility. 1 t 1 t � 5 Kodiak Island Borough Ou=inkie . Kodiak — Kodiak Station �- Womens Bay Chiniek Oki Harbor U41 111111 0 20 4D 80 Miles Sa&c9: ,Namka DVartaent &Laborand Wbeft a Do aebpw ert. Remearch and Mal ysis arrdM Opuses Berearr. 2000 Tagod me Res. J Kodiak Island Borough 2008 -2009 ELECTORATE BOROUGH MAYOR BOROUGH ASSEMBLY Borough Attorney BOROUGH MANAGER Grant Writer /Special Projects Support HR Officer/Exec Assistant Assistant Fire Chief Engineering /Facilities Director Community ASSESSOR Development Director Property Appraiser Maintenance Manager Associate Planner, Appraiser Maintenance Worker LRP Technician Associate Planner, Assessment Clerk I Solid Waste Enforcement Environmental Specialist Drafting Technician Baler/Landfill Supervisor Secretary III Baler Operator II Baler Operator II Baler Operator I Baler Operator I Baler Operator I Kodiak Fisheries Research Center Maintenance Engineer Receptionist/Interpretive Specialist Projects Office Project Manager /Inspector Project Assistant Secretary III Assistant Clerk I) BOROUGH Deputy ClerkRK I) Arls Council tArector FINANCE/MIS DIRECTOR Finance General Accountant Accounting Tech, A/P Accounting Tech, Payroll Revenue Accountant Child Care Assistance Program Administrator Cashier MIS Programmer /Analyst Operations Supervisor Network Administrator Secretary III 7 FISCAL YEAR 2009 AT A GLANCE r General Fund The mill rate for FY2009 is set at 10.5 mills, which remains the same as the FY2008 budget. In this budget expenditures exceed revenues by $1,341,798. The FY2008 budget was balanced with a use of fund balance in the amount of $596,085 but the fund balance actually increased $441,817 to $3,234,987. If we use the budgeted amount of fund balance in FY2009 our ending fund balance will be $1,893,189. for t One mill is budgeted to equal to $865,000 in property tax and $122,700 in severance taxes a total of $987,700. 591,286, in State Revenue We have budgeted $751,477 in State Revenue Sharing this year. We received Sharing in FY2008. for 70% , Funding to the School District has increased $859,000 this year. School District support accounts of the budget. for FY 2008 , We have budgeted $100,000 in the Community Development department junk removal. In the Borough spent $86,551 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 FY2009 interest earnings of the Facilities Fund to be $1,480,000. We have budgeted $1,150,000 of the Facilities Fund for payment of Bonds. This will pay for all but $200,000 of the FY2009 Hospital debt service. We have also budgeted for the Facilities fund to pay for building insurance of $185,000 and $397,540 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 $4,067,653. The State is reimbursing the Borough for $2,144,617 of these costs. The Facilities Fund is transferring $1,150,000 to help pay for debt service expenses. Without these two , sources of income, our mill rate would have to be raised about 3.3 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, 20046 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 FY2009. I� �J 1 e The Residents of Kodiak Island Borough I Residents, BUDGET MESSAGE KODIAK ISLAND BOROUGH Fiscal Year 2009 BUDGET LETTER OF TRANSMITTAL Transmitted herewith is the fiscal year 2009 budget document for the Kodiak Island Borough (KIB). This budget is submitted according to Borough Code Section 3.08.030 and State Statutes, and includes the goals and objectives for fiscal year 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. 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 FY2009 Budget General Fund ' The fund balance of the General Fund increased $441,817 in FY2008. This means the General Fund has a fund balance of $3,234,987 going into FY2009. The Borough has reserved $1,341,798 of this fund balance to balance the FY2009 budget leaving an unreserved fund balance of $1,755,582 at the end ' of FY2009. There are several reasons why the fund balance of the General Fund increased so much. 1. With the same mill rate as last year the General Fund collected $465,000 more in real and personal property taxes. 2. Severance taxes in FY2008 came in over budget by $165,680. FY2008 total severance taxes were $1,436,210 compared to $1,316,690 in FY2007 and $1,186,910 in FY2006. To see the trend in commercial fishing severance taxes please see the chart on page 43. 3. In FY 2008 interest earnings in the General Fund were $543,826, which was $3,495 more ' than the budget of $540,331. In FY 2007 General Fund interest earnings were $399,189 and in FY 2006 General Fund interest earnings were $469,913. 4. Raw fish tax collected by the State of Alaska was $75,000 more than in FY2007. 1 1 5. General Fund expenditures were under budget by $538,267. They were more than $911,930 ' more than last year. Special Revenue Funds For virtually all of our special revenue funds FY2008 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 sale of Shuyak Island to the Federal Government in FYI 996. At 6/30/2008 the Facilities Fund had a fund balance of $39,869,858. The Facilities Fund earned $2,046,070 on its investments in FY2008. This was $46,070 over budget and resulted in a return of 4.6% 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. There was $27,800 budgeted for our Coastal Management Program but only $9,197 was spent and reimbursed by the State. 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 $50,000 but bed tax revenues came in at $79,182. ' Debt Service Funds The Borough paid $3,487,675 in debt service costs in FY2008. The State of Alaska reimbursed the Borough for $1,784,005 of these costs or 51 %. Interest earnings of the Facilities fund paid for $922,250 (26 %) of these costs. Capital Project Funds , At the current time the Borough is managing $45,355,239 in capital projects. The majority ($31,174,160) 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 FY2008 the Borough recorded $819,143 in closure /post- closure costs. With increases in the cost of oil these costs ' will ri se even more. i� 10 1 1 ' 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 1 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 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. !J 1 t 1 1 Current Financial Condition The Borough is quite healthy financially. Here are some of the indicators • At June 30, 2008 the Borough had $78,667,160 in cash and investments. With a population of 13,506 people this is $5,825 for every man woman and child in the Borough. • The assessed value of taxable property in the Borough at June 30, 2008 was $856,946,109 or $63,450 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 $10,434 for every Borough resident. • In the last 10 years the total taxable assessed value of the Borough increased from $715,749,035 to $856,946,109, an increase of $141,197,000. This increase is 19% 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 FY2009 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. The only reason the Borough was able to maintain our General Fund mill rate was a use of fund Balance of $1,341,798. Without this drawdown the mill rate would have had to be increased by 1.4 mills. For the owner of a $250,000 house this would have been an increase of $340 per year. Paying for increased education costs is one of the major problems for the Borough. As illustrated on page 78, the Borough has had to significantly increase their contribution to the School District. This year the Borough will contribute $859,272 more to the school district than last 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 $11,458,617 with a direct contribution to the school district of $9,334,834, in -kind services budgeted at $972,850 and debt service of $1,150,933 (net of State debt reimbursement). This contribution is equal to 13 mills of property tax, both real and personal. 11 1 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 differences in revenues property tax revenues $123,072 over budget and severance taxes that came in $165,680 over budget. The biggest savings in expenditures savings of $89,399 in the , Manager's Office, $94,379 in savings in the Management Information Systems office, $80,107 in Community Development and $111,703 in General Administration. Much of these savings were due to vacant positions throughout the year. This year we were able to keep contributions to non - profits at basically the same level of funding as last year. 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. , The Facilities Fund is the only way that the Borough is able to balance the General Fund budget without a tax increase of over 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 $185,000 for FY2009. 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 FY2009 the Facilities fund is moving $1,150,000 to pay for a portion of this debt service expense. ' It appears that interest rates are going 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 tax increases if services are not to be cut. ' property In FY2008 General Fund revenues exceeded expenditures by $282,837. This leaves the Borough ' with an estimated fund balance in the General Fund of $3,076,154. We have budgeted to "use" , $1,341,798 of this fund balance in FY2009. This will leave us with a fund balance of $1,734,356. 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 differences in revenues property tax revenues $123,072 over budget and severance taxes that came in $165,680 over budget. The biggest savings in expenditures savings of $89,399 in the , Manager's Office, $94,379 in savings in the Management Information Systems office, $80,107 in Community Development and $111,703 in General Administration. Much of these savings were due to vacant positions throughout the year. This year we were able to keep contributions to non - profits at basically the same level of funding as last year. 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 assessable 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. 12 1 1 t I The fund balance of the general fund at June 30, 2008 is estimated to be $3,234,987. This budget includes a "use of Fund Balance" of $1,341,798 to balance the budget. General Fund revenues have increased from $11,319,469 in FY2004 to a budgeted $14,179,515 in FY2009, an increase of 25 %. The Borough did budget to use $1,341,798 of fund balance to balance the FY2009 budget. This was not included as revenue in the above calculations. Budgeted General Fund revenues are budgeted at $10,321,500 (67 %) from property taxes, $1,288,213 (8 %) from severance taxes, $66,250 (1%) from licenses and permits, $2,177,552 (14 %) from intergovernmental sources, $300,000 (2 %) from interest earnings, and $26,000 ( <1 %) from miscellaneous revenue. To balance the budget we budgeted using $1,341,798 of our fund balance. General Fund expenditures are expected to increase from $11,014,083 in FY2004 to a budgeted $15,521,313 in FY2009, an increase of $4,507,230, an increase of 41 %. During this time frame General Fund School District expenditures went from $8,120,996 to a budgeted $10,873,220, an increase of $2,662,224, an increase of 33 %. General Fund expenditures and transfers are budgeted at $2,820,038 (18 %) for general government, $156,565 (M) for public safety, $10,783,220 (69 %) for education, $174,000 (M) for culture and recreation, $315,000 (2 %) for health and welfare, $440,760 (3 %) for assessing, and $824,780 (5 %) for community development. The FY2009 budget is $1,272,194 more than actual expenditures of $14,249,119 in FY2008. This year PERS (Public Employees Retirement System) raised our employer contribution rate from 15 to 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 FY2009 the Facilities fund is budgeted to transfer $185,000 to building and grounds for property insurance, $1,150,000 to debt service and $397,540 to capital projects. If the Facilities fund were not available this $1,732,540 would have to be paid out of the General Fund and ultimately the individual taxpayers. This is a savings of over two 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 38. 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 FY2009 is $870,770,562, an increase of $35,245,025 (4 %) over FY2008's value of $835,525,537. The total proposed budget for fiscal year 2009 calls for expenditures and transfers of $50,052,863. The Kodiak Island Borough School District's (KIBSD) budget of $40,696,049 is not included in this total for three reasons: 1) the school district is still formulating their budget, 2) it will not 13 1 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 $90,748,912. The largest component of the Budget is the General Fund with Capital Projects running a very close second. The proposed General Fund budget is $15,521,313 or 31% of the total budget. Of this, $10,783,220 is for transfers to and other expenses of the school district. If the $18,422,339 budgeted for capital projects $16,336,443 is for education and $3,295,550 of our debt service expenditures are for education. Education makes up 65% of the total Borough budget. Debt service expenditures are budgeted at $4,067,653, an increase of $579,978over FY2008. State debt reimbursement is budgeted at $2,144,617. 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 $45,355,239 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. At the current time Fitch still rates our bonds at A- with a stable outlook. It is imperative that we continue to be financially responsible and seek cost effective improvements throughout Borough operations. Objectives for FY2009 The Borough has several objectives for FY2009. 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. 14 I F� 1 1 1 n 1 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 1 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 FY2009 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 FY 1991 through FY2008. We will be submitting this budget to the GFOA for their evaluation. 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 is expressed. Special appreciation is also given to the finance department for their assistance in the preparation of this document. Also, I would like 1 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. fl The Borough Manager and staff stand ready to work with you in the upcoming year to carry out the highest level of service to the taxpayers of the Kodiak Island Borough. Respectfully submitted, KODIAK ISLAND BOROUGH Rick Gifford Borough Manager air,G.ta. A.'U'- - Karleton G. Short Finance Director 15 f'. BUDGET CALENDAR , KODIAK ISLAND BOROUGH FISCAL YEAR 2009 The following activities are essential for the orderly formulation of the 2008 - 2009 Borough budget: I DATE ITEM BY January 18,2008 Budget Preparation Message Manager January 18 Distribution of budget worksheets to aid departments and Finance Officer service districts in submitting their requests February 22 Final day for departmental budget requests to be returned to Department Manager (via Finance Officer) Heads February 22 Revenue forecast (all funds) Finance Officer February-March Work sessions to resolve or justify differences of department Manager/ Finance budgets Officer/ Dept. Heads March 11 Distribution of forms to gather input from autonomous not -for- Finance Officer profit organizations March 30 Receipt of Service District budgets Service Districts April 21 Due date for public and not - for - profit agencies budget requests Finance Officer April 24 Prior to April 30, submission of proposed budget and budget Manager message for Assembly in a work session (per KIB Code Subsection 3.08.030) to include KIBSD budget April 30 Receipt of KIBSD budget; KIB must pass a resolution School District establishing school district funding amounts within 30 days of receipt April -May Assembly department review Manager/ Dept. heads May 15 Introduction of Budget Ordinance (Power Point presentation) Manager May 18 Publication on hearing Clerk June 5 Public hearing and adoption of budget (as required by KIB Code Assembly Section 3.8.50) by June 10 July 1 Budget execution All concerned 16 1 1 �I n t F" The Budget Process The budget process begins on the first Friday in January of each year 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 Febru ' 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. 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 1 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 (July 1 -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 17 L -1 "basis , The term of accounting" is used to describe the timing of recognition that is, when the effects of transactions or events should be recognized. 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 as expenditures in the year of encumbrance but in the year they are incurred. Balanced Budget 1 All funds of the Borough must have a balanced budget. For the Borough, this means that revenues, plus a use of I unrestricted fund balance, must equal expenditures. 18 11 STRATEGIC PLAN Strategic Plan Introduced by: Mayor Selby Requested by: Assembly Drafted by: Assembly Introduced: 01/17/2008 Adopted: 01/17/2008 KODIAK ISLAND BOROUGH RESOLUTION NO. FY2008 -22 A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE KODIAK ISLAND BOROUGH STRATEGIC PLAN FOR THE YEARS 2008 -2012 WHEREAS, the Kodiak Island Borough Assembly held a strategic planning session on January 5, 2008; and WHEREAS, this session culminated in the preparation of the Kodiak Island Borough Strategic Plan for the years 2008 -2012; and WHEREAS, the Kodiak Island Borough Strategic Plan outlines the Kodiak Island Borough's mission, vision, and guiding principles; and WHEREAS, the Kodiak Island Borough Assembly desires a formal adoption of the Kodiak Island Borough Strategic Plan; NOW THEREFORE, BE IT RESOLVED BY THE KODIAK ISLAND BOROUGH ASSEMBLY that the Kodiak Island Borough Strategic Plan for the years 2008 -2012 which outlines the Kodiak Island Borough's mission, vision, and guiding principles is hereby adopted. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS SEVENTEENTH DAY OF JANUARY, 2008 ATTEST: L KODIAK ISLAND BOROUGH Jerome M. Selby, Borough Mayor Nova M. Javier, CMC, Borough Clerk 19 1 • I � r} STRATEGIC PLAN (FISCAL YEARS 2008 -2012) ' Adopted by the Kodiak Island Borough Assembly n N ' Resolution . FY2OO8 -22 0 KODIAK ISLAND BOROUGH'S MISSION, VISION, AND GUIDING PRINCIPLES 1. MISSION ' 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. II. 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 differences. 20 1 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 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. ' • 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 contact. ' • STEWARDSHIP We are committed to and expect the most efficient use of the public's resources and will 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 respect to accomplish our mission, recognizing the important contributions and solutions each ' member can bring to the operation. IV. KODIAK ISLAND BOROUGH GOALS ' 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 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 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. ' 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. Table of Powers MANDATORY POWERS ' A. Education B. General Administration and Finance C. Tax Assessment and Collection D. Planning and Zoning 1 21 1 ADOPTED POWERS E. Emergency Services Planning F. Community Health (restricted area - wide)' ' G. Solid Waste Collection and Disposal (non area -wide, outside cities, except Kodiak) H. Parks and Recreation (non area -wide, outside cities) ' I. Economic Development (non area -wide, outside cities) J. Animal Control (non area -wide, outside cities) K. Road Maintenance and Construction (service areas) ' L. Street Lighting (service areas) 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 t 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 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 to 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. 3. 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. ' ' This adopted power is restricted to Hospital and Mental Health services only. 22 1 ' 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 maintenance and guide facility planning into the future. e. Develop a funding strategy that assures maintenance needs are adequately funded. 4. Aggressively pursue a vocational educational program that addresses regional needs and includes a cooperative effort between educational providers. This program will include the renovation of the existing voc -ed facility and the addition of a community voc- ed facility that is integrated with the needs of the KIBSD and the Kodiak College with a goal of providing training and skills to address the needs of the local economy. Continue to support educational solutions between the College and KIBSD that generate training ' and educational opportunities that assist transition from school to work. a. Work with stakeholders to generate a listing of local labor needs to ensure training funds are appropriate and focused. ' b. 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 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. 2. Continue to provide reliable and competent accounting services to all Borough operations and departments and ensure timely reconciliation of all accounts receivable ' and payable. a. Continue to protect the corpus account of the Facilities Fund to offset the need for increased taxation. b. Safeguard Borough assets through an investment program that stresses safety of principal as a priority but still yields sufficient returns on investments to offset the need for tax dollars ' 3. Annually examine user fees during the budget process to ensure the fee structure fairly reflects the cost of providing special services or objectively quantifies general fund 1 subsidies for Assembly consideration. a. Ensure all 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 subsidiesof special services. ' 4. Increase the volume and quality of public information and education using all forms of media in a cost - effective manner that allows for interactive or two -way communications. ' a. Expand and maintain a quality web page that allows for access to public interest in items such as meeting schedules, minutes, and agendas, review items, along with a fully functional Geographic Information System that can be manipulated by layers to 1 23 show trails, wetlands, land ownership, evacuation plans and additional links to other ' public resources. b. Provide the Assembly and public with accurate and timely financial reports that , reflects the Borough's financial position in a user - friendly format. c. Use technology to increase communication between Kodiak Island communities. 5. Maintain a low inventory of tax- foreclosed property through regular sales that minimizes , negative community impacts. a. Ensure all properties are reviewed and selected for documented public purposes to disposal in a timely manner. prior 6. 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. 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. , 7. Continue to review and implement land management strategies for public owned lands. 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 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. 8. Operate and maintain Borough facilities in a safe, healthy, 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 earthquake survivability. ' c. Ensure that all Borough buildings are brought into ADA compliance during renovation. d. Work cooperatively with local government entities to develop a sustainable facilities replacement plan. 9. Develop and implement a methodology to systematically review and evaluate Borough operations. , a. 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 and provides adequate funding to accomplish the mission statement. ' 24 1 1 1 a. Review all forms of taxation to ensure 100% inclusion. b. Continue to review the property inventory to ensure valuations and data are current. 2. Review taxation options with an eye towards diversification of taxation in order to spread the tax burden as much as possible. 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 a comprehensive Geographic Information System (GIS) for the Borough. 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. D. Planning and Zoning Goals and Objectives — Community Development 1. 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. d. Review National Flood Insurance Program. 2. Maintain and update the Comprehensive Plan on a regular basis with public input and review for update and incorporation of the various area plans. a. To the extent possible, merge the values of the Coastal Zone Management Program with the Kodiak Island Borough Comprehensive Plan to provide borough -wide policy guidance on land use and planning issues that promotes efficient use of resources and which is concise and easy to understand by the public. 3. 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. 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. 25 Community Health Goals and Objectives 1. Create long -term facilities Master plan for the Counseling Center. a. Working 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 out additional Grant 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 product of E. 1.a., seek to acquire sufficient land to serve any future construction needs. ' b. Complete the unfinished portion of the Hospital and provide space for the Community Health Center along with adequate handicapped access and parking. c. Work cooperatively with Providence to complete the community needs assessment. ' 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 out additional grant 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 26 1 4. Continue to work towards high quality service delivery with reasonable staffing levels by encouraging the efficient use of existing assets and by vigorously pursuing state /federal , planning grants. a. Seek out and utilize other State and Federal planning programs and integrate them with existing Borough planning needs to maximize resources. , 5. Review Building Inspection Program to ensure efficient and cost - effective program for the community. ' E. Emergency Services Planning — Community Development 9 Y 9 1. Continue to work with the City of Kodiak and other emergency responders in providing 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 on Kodiak Island. ' Community Health Goals and Objectives 1. Create long -term facilities Master plan for the Counseling Center. a. Working 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 out additional Grant 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 product of E. 1.a., seek to acquire sufficient land to serve any future construction needs. ' b. Complete the unfinished portion of the Hospital and provide space for the Community Health Center along with adequate handicapped access and parking. c. Work cooperatively with Providence to complete the community needs assessment. ' 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 out additional grant 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 26 1 I � LJ ' 1. Consolidate existing plans and long -term needs into a comprehensive solid waste plan that addresses the solid waste function for the next 30 years in an economic and efficient manner. 1 a. Continue to monitor the Solid Waste Rate Study. b. Identify future site for landfill expansion area (after 2020) and options for utilization of existing landfill after closeout. ' c. Complete a Solid Waste Management Study /Analysis Survey that looks at options for the future. ' d. Review and implement any needed operational safety items at the landfill facility that are consistent with federal and state standards. e. 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. f. Develop a fee structure to give citizens incentive to recycle. g. As part of the plan identify and quantify all forms of subsidies and equate progressive ' effects such as recycling to the impact on landfill life and the relationship to costs. h. Continue to investigate federal and state loans and grants to pay for lateral expansion and closeout of the existing "footprint' upon closure. i. 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 economically sustainable. a. Coordinate with stakeholders and product producers with a focus on rewarding good practices and minimizing solid waste production. b. Identify key sources of the waste stream and, through stakeholder and taskforce methods, address how to minimize the volume and costs of handling those items identified. H. Parks and Recreation Goals and Objectives 1. Evaluate and identify those lands under Borough ownership that would be appropriate ' for 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. ' 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. Reenergize the Parks and Recreation Committee and complete a trail plan that is . web ready and easily accessible for all citizens. 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. 1 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 1 27 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. ' 2. Actively pursue development of airport capacity and look for opportunities for fish cargo. 3. 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. 4. Review ways to promote, encourage, and support the development of small t businesses /home businesses including those in the outlying communities. 5. Initiate a review of the expansion of the core -area parking exemption established in , KIBC 17.57.020 and coordinate the review process with the City of Kodiak, affected property owners and the general public. 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. 28 1 FINANCIAL SUMMARIES 1 1 1 1 FINANCIAL SUMMARIES FUND STRUCTURE The Borough accounts are organized on the basis of fund and account groups, each of which is considered a separate accounting entity. Operations of each fund are accounted for with a separate set of self - balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate. Borough resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds in this report are grouped into five generic fund types within two broad fund categories. Governmental 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 specific 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. 29 FISCAL POLICY I resources. Services must be delivered to the citizens at a level that will meet real needs as efficiently and 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 a fiscal 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 fiscal 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 a positive cash balance be shown in all governmental funds at the end of each fiscal year. When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year must be ' reduced sufficiently to create a positive undesignated fund balance and a positive cash balance. When possible, the Borough will integrate performance measurement and productivity indicators within , the budget. This should be done in an effort to improve the productivity of Borough programs and employees. Productivity analysis should become a dynamic part of the Borough administration. , The budget must be structured so that the Assembly and the general public can readily establish the relationship between expenditures and the achievement of service objectives. The individual department and agency budget submissions must be prepared with the basic assumption , that the Assembly will always attempt to maintain the current tax rates. Budgetary review by the Assembly will focus on the following basic concepts: Staff Economy ' The size and distribution of staff will be a prime concern. The Assembly will seek to limit staff increases to areas where approved program growth and support absolutely 30 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. Program Expansions Proposed expansion to existing programs and services must be submitted as budgetary increments requiring detailed justification. Every proposed program or service expansion will be scrutinized on the basis of its relationship to the health, safety, and welfare of the community. New Programs New programs or services must also be submitted as budgetary increments requiring ' detailed justification. 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 I review. Administrative Costs In all program areas, administrative overhead costs should be kept to an absolute minimum. Functions of all departments and agencies should be reviewed in an effort toward reducing duplicate activities within the Borough government and the autonomous and semi- autonomous agencies, which receive appropriations from the Borough. ' The budget will provide for adequate maintenance of 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. 1 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. 31 1 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. 3. Debt Policies The Borough will not fund current operations from the proceeds of borrowed funds. fluctuations in any single revenue source. , The Borough will confine long -term borrowing to funding of capital improvements or projects that cannot be financed from current revenues. When the Borough finances capital projects by issuing bonds, it will repay the debt within a period not to , exceed the expected useful life of the project. Target debt ratios will be annually calculated and included in the review of financial trends. Net debt, as a percentage of the estimated market value of taxable property should not exceed two , percent. The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed ' 15 percent. , The Borough recognizes the importance of underlying and overlapping debt in analyzing financial conditions and will regularly analyze its indebtedness. ' 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 an 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 its annual revenues by an objective, analytical process. , will estimate 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 being met. ' 32 1 1 1 1 1 ` 1 1 1 � x t 1 1 1 1 6. 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 aide, 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). The accounting system will maintain records on a basis consistent with accepted standards for government accounting according to the Government Accounting Standards Board (GASB). Regular monthly financial statements and annual financial reports will present a summary of financial activity by departments and agencies within all funds. Where possible, the reporting system will also provide monthly information on the total cost of specific services by type of expenditure and revenue by fund. An independent firm of certified public accountants will perform an annual financial and compliance audit and will publicly issue an opinion, which will be incorporated into the Comprehensive Annual Financial Report (CAFR). The Borough will annually strive for the GFOA Certificate of Achievement for Excellence in Financial Reporting and the GFOA Distinguished Budget Presentation Award. 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. 33 C The Borough will enact an annual capital budget based on the multi -year capital improvements 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 the "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. 7. 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 2007 these are the levels of funding required to meet these needs. Basically this is unencumbered fund balance in the General Fund: Contingency General Fund Balance Percent Applied for Fund Contingency Balance Emergency $12,151,092 1.00% $121,511 Personnel 12,151,092 0.50% 60,755 Litigation 12,151,092 0.25% 30,378 Total $212,694 The $2,793,170 in unreserved fund balance in the General Fund easily covers these amounts. 34 J Ii 1 1 Fund Summary Budget Summary, AN Funds Fiscal Year 2009 Special Debt Capital General Revenue Service Projects Enterprise Fund Funds Funds Funds Funds Total Estimated Beginning Balance $ 3,234,987 $43,256,848 $ 141,196 26,154,666 $ 33,120,400 $ 105,908,097 35 Revenues Property Taxes $9,082,500 937,257 - - - 10,019,757 Bed Tax - 70,000 - - 70,000 ' Non Ad Valorem Taxes $251,000 = 251,000 Payment in Lieu of Taxes $813,000 - - - 813,000 Severance Taxes $1,288,213 - - - - 1,288,213 1 Penalties & Interest Fees $175,000 - - - - 175,000 Rents & Royalties 469,810 2,317,031 2,786,841 User Fees - 68,360 - - 3,802,720 3,871,080 1 Land Sales Activites Licenses & Permits - $66,250 33,781 21,000 - - - 33,781 87,250 Federal Revenues $350,075 350,075 State Revenues $1,827,477 123,826 $2,144,617 6,193,808 - 10,289,728 Fines $500 - - - - 500 Interest Earnings $300,000 1,545,790 10,000 390,982 223,430 2,470,202 Miscellaneous $25,500 23,160 - 140,000 75,500 264,160 ' Transfers In $0 197,790 1,913,036 700,000 78,500 2,889,326 Total Available Funds $17,414,502 $46,747,622 $ 4,208,849 $ 33,579,456 $ 39,617,581 $ 141,568,010 6cpenditures General Government $2,820,038 - - 357,198 - 3,177,236 Education 10,783,220 - 3,295,550 16,336,443 2,122,804 32,538,017 Health & Welfare 315,500 - 765,500 700,872 1,460,810 3,242,682 ' Assessing 440,760 440,760 Community Development 824,780 - - 10,988 - 835,768 Child Care Assistance - 82,026 - - 82,026 Resource Management - 97,771 - - 97,771 KB Buildings 712,485 712,485 Coastal Management - 24,000 - - 24,000 LEC Ma Road intenance - - 17,800 472,207 = - 17,800 472,207 Rre Districts 524,950 524,950 Public Safety 156,565 16,040 - 257,857 70,320 500,782 Culture and Recreation 174,000 68,360 - - 242,360 ' Economic Development 70,980 70,980 Solid Waste - - - 220,342 4,136,005 4,356,347 Other - 232,460 6,603 538,639 - 777,702 Transfers Out 6,450 1,732,540 - - 200,000 1,938,990 Total Use of Funds $15,521,313 $ 4,051,619 $ 4,067,653 $ 18,422,339 $ 7,989,939 $ 50,052,863 I Estimated Funds Available 6130/09 $ 1,893,189 $ 42,696,003 $ 141,196 $ 15,157,117 $ 31,627,6 $ 91,515,147 Change in Fund Balance $ (1,341,798) $ (560,845) $ - $ (10,997,549) $ (1,492,758) $ (14,392,950) 35 1 Three Year Budget Overview General Government $2,231,509 Gereral Fund $2,820,038 Special Revenue Funds Debt Service Funds ' Education FY07 FY08 FY09 FY06 FY07 FY09 FY07 FY08 FY09 289,503 305,079 Actual Estimated Budgeted Actual Estimated Budgeted Actual Estimated Budgeted 440,760 REV T Property Taxes $8.435.291 $8.900.560 $9.082.500 $ 848.643 $ 897.479 $ 937.257 $ - $ - $ - Bed Tax - - - 68,867 79,182 70,000 76,965 82,026 , Non Ad Valorem Taxes $251,263 $277,890 $251,000 - - - KIBBuildngs Payment in Lieu of Taxes $820,778 $805,001 $813,000 712,485 Coastal Management Severance Taxes $1,316,689 $1,436,210 $1,288,213 Road Maintenance - 380,838 Penaltiss & Interest on Taxes $214,773 $178,081 $175,000 - - 380,893 540,990 ' Rents & Royalties - - - 461,165 478,256 469,810 Culture and Recreation 158,161 User Fees 174,000 64,130 68,346 - - - - - - Land Saks Activites - - - 47,087 19,458 33,781 - Licenses & Permits $83,519 $75,672 $66,250 21,000 25,000 21,000 - - Federal Revenues $350,112 $340,067 $350,075 - - 232,460 - TRANSFEREE OUT ' State Revenues $2,175,706 $2,131,673 $1,827,477 127,043 91,223 123,826 $1,780,055 $1,784,005 $2,144,617 $15, 521, 313 Fines $833 $1,198 $500 - - - - - - Interest EwT*%gs $399,149 $544,926 $300,000 2,354,615 2,217,002 1,545,790 25,751 29,969 10,000 Mscellaneous $56,276 $23,064 $25,500 615,453 100,623 91,520 - 44,652 - Sale of Fixed Assets $0 $0 $0 - - - - I Sale of Bonds - - - TRANSFERS IN $0 $0 $0 198,188 205,150 197,790 1,645,143 1,661,460 1,913,036 TOTAL SOURCEOF FUNDS $14,104,388 $14,714,342 $14,179,515 $4,742,061 $4,113,373 $3,490,774 $3,450,949 $3,520,086 $4,067,653 EXPENDITURES General Government $2,231,509 $2,426,720 $2,820,038 $ $ $ $ - $ - $ - Education 9,082,990 9,746,621 10,783,220 $2,670,280 2,715,867 $3,295,550 Health & Welfare 289,503 305,079 315,500 $759,539 771,808 772,103 Assessing 400,617 422,004 440,760 - - Corrrrunity Development 561,347 741,352 824,780 Child Care Assistance - - - 83,631 76,965 82,026 , Resource Management 28,716 19,891 97,771 KIBBuildngs 654,848 691,487 712,485 Coastal Management 25,488 9,129 24,000 Road Maintenance 524,918 380,838 472,207 Fire Districts 1,072,831 380,893 540,990 ' Public Safety 149,440 123,922 156,565 7,994 13,312 17,800 Culture and Recreation 158,161 76,971 174,000 64,130 68,346 68,360 Econonic Develop rent - - - 58,225 50,006 70,980 Solid Waste - ' Capital Outlay - - - Other - - - 74,613 72,709 232,460 - TRANSFEREE OUT 463,622 406,450 6,450 1,089,400 1,814,610 1,732,540 TOTAL USE OF FUNDS $13,337,189 $14,249,119 $15, 521, 313 $3,684,794 $3,578,188 $4,051,619 $3,429,819 $3,487,675 $4,067,653 ' I � 36 Capita/ Projects Funds Enterprise Funds $ TOTAL $ 2,231,509 FY07 FY08 FY08 FY07 FY08 FY09 FY07 FY08 FY09 Actual Estimated Budgeted Actual Estimated Budgeted Actual Estimated Budgeted $ $ $ $ $ $ $ 9,283,934 $ 9,798,039 $10,019,757 Property Taxes 561,347 83,631 741,352 76,965 824,780 Conmx* Developnent 82,026 Child Care Assistance 68,867 79,182 70,000 Bed Tax 97,771 Resource Management 654,848 251,263 277,890 251,000 Non Ad Valorem Taxes - 25,488 9,129 24,000 CoastalMaragerrerrt 820,778 805,001 813,000 Payment in Lieu of Taxes 524,918 380,838 472,207 Road Maintenance ' 1,316,689 1,436,210 1,288,213 Severance Taxes 380,893 540,990 Fire Districts 63,962 - 70,320 214,773 178,081 175,000 Pbnaldes & Interest on Taxes - - 2,660,710 2,310,230 2,317,031 3,121,875 2,788,486 2,786,841 Rents & Royalties 1,958,399 2,122,804 1,552,943 3,932,484 4,151,989 3,802,720 3,932,484 4,151,989 3,802,720 User Fees 2,811,621 4,388,390 4,136,005 Solid Waste - - - 47,087 19,458 33,781 Land Sales Activites 18,422,339 Capital Outlay - 74,613 104,519 100,672 87,250 Licenses & Pbrnits 67,172 200,000 200,000 1,788,615 2,421,060 1,938,990 TRANSFERES OUT 417, 284 340,067 350,075 Federal Revenues 488,332 1,791,448 3,673,037 $50,052,863 TOTAL USE OF FUNDS 4,571,136 5,798,349 7,768,957 State Revenues - - - - - - 833 1,198 500 Firs 941,831 1,007,160 300,000 143,337 162,334 223,430 3,864,683 3,961,391 2,379,220 Interest Earwigs - 2,400 - 170,202 57,341 75,500 841,931 228,080 192,520 Miscellaneous - - Sale of Fixed Assets 8,000,000 8,000,000 Sale of Bonds 457,172 1,100,000 700,000 66,500 66,500 78,500 2,367,003 3,033,110 2,889,326 TRANSFERS N $ 1,954,507 $11,901,008 $4,673,037 $6,973,233 $6,748,394 $6,497,181 $31,225,138 $40,997,203 $32,908,160 TOTAL SOl1RCEOFFUNDS H 37 $ $ $ $ $ $ $ 2,231,509 $ 2,426,720 $ 2,820,038 General Government ' 11,753,270 12,482,488 14,078,770 Education 1,062,359 1,175,510 1,460,810 2,111,401 2,252,397 2,548,413 Health & Welfare - - - 400,617 422,004 440,760 Assessing 561,347 83,631 741,352 76,965 824,780 Conmx* Developnent 82,026 Child Care Assistance 28,716 19,891 97,771 Resource Management 654,848 691,487 712,485 KB Buildings - 25,488 9,129 24,000 CoastalMaragerrerrt 524,918 380,838 472,207 Road Maintenance ' 1,072,831 380,893 540,990 Fire Districts 63,962 107,980 70,320 221,396 245,214 244,685 Public Safety - - - 222291 145,317 242,360 Cuttwe and Recreation 1,494,718 1,958,399 2,122,804 1,552,943 2,008,407 2,193,784 Economic Development 2,811,621 4,388,390 4,136,005 2,811,621 4,388,390 4,136,005 Solid Waste I 1,809,677 7,975,055 18,422,339 - - - 1,809,677 7,975,055 18,422,339 Capital Outlay - 74,613 72,709 232,460 Other 235,593 200,000 200,000 1,788,615 2,421,060 1,938,990 TRANSFERES OUT If , $1,809,677 $7,975,055 $18,422,339 $5,668,253 $7,830,279 $7, 989, 939 $27 ,929,732 $37,120,316 $50,052,863 TOTAL USE OF FUNDS H 37 TCA 1 City of Kodiak 10.50 2.00 TCA 7 10.50 Service Area No. 1 Fire Protection Area No. 1 'Properties w ith no road service 10.50 TCA 72 10.50 Trinity Islands Street Lighting 1.50 1.50 1.50 1.50 1.50 TCA 9 10.50 2.00 1.25 Womens Bay Rd & Fire Service Area "Properties w ith no road service 10.50 1.25 0.50 38 TCA 3 10.50 1.25 KB Airport Fire Protection Area TCA 5 10.50 Entire Borough (excluding special assessment areas) TEN -YEAR ANALYSIS OF TAX RATE AND LEVY Fiscal Personal Property Real Property Total Mill Total Year Assessed Value Assessed Value Assessed Value Rate Tax Lew 2000 120,878,748 594,870,287 715,749,035 9.25 6,620,679 2001 121,849,192 626,906,351 748,755,543 9.25 6,925,989 2002 116,117,838 635,934,054 752,051,892 9.25 6,956,480 2003 117,456,245 642,995,612 760,451,857 9.25 7,034,180 2004 110,941,504 659,695,261 770,636,765 9.25 7,128,390 2005 105,481,537 678,427,713 783,909,250 10.25 8,035,070 2006 106,206,504 692,709,445 798,915,949 11.00 8,788,075 2007 94,833,515 710,848,299 805,681,814 10.50 8,459,659 2008 100,997,608 734,527,929 835,525,537 10.50 8,773,018 2009 100,593,562 756,352,547 856,946,109 10.50 8,997,934 Note: FY2009 is an estimated figure 12.00 10.00 8.00 6.00 4.00 2.00 0.00 Tax Rate Per $1,000 Last Ten Years 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 39 Assessed Values - Last Ten Years 1.000000,000 900,000,000 800,000,000 700,000,000 0 600000,000 0 500,000,000 400,000,000 300,000,000 200000,000 100,000,000 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 Fiscal Year t Personal Property ( Beal Property - 9& — Total Assessed Value State Shared Revenue is determined solely by the State of Alaska, and, as depicted in the graph, has been quite unpredictable over the last several years. State Revenue Sharing 1,200,000 1,000,000 800,000 600,000 400,000 200,000 r _ 00 01 O ei N M in LO l" 00 01 01 01 O O O O O O O O O O Ol 01 O O O O O O O O O O T--1 e-i N N N N N N N N N N 40 GENERAL FUND GENERAL FUND Revenue Sources and General Fund Estimates The largest source of revenue for the general fund continues to be property taxes at 66.5 %. Intergovernmental revenue constitutes 14.0% of general fund revenues. The Borough instituted a severance tax in fiscal year 1992, which will account for 8.3% of Borough revenue in fiscal year 2009. GENERAL FUND REVENUE SUMMARY General Fund Revenues by Source Cnvnrnnrn Tmx icenses& Permits 0% Intergovernme _ntal Revenues 14% Property Tax 67% Interest Earnings 2% Miscellaneous ind Revenues Balance 0% 9% 41 Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2006 Actual 2007 Actual 2008 Budget 2008 Actual 2009 Budget Property Tax $10,069,052 $9,722,104 $10,038,460 $10,161,532 $10,321,500 Severance Tax 1,186,907 1,316,689 1,270,530 1,436,210 1,288,213 Licenses & Permits 96,132 83,519 91,500 75,672 66,250 Intergovernmental Revenues 1,384,307 2,525,818 2,331,111 2,471,740 2,177,552 Interest Earnings 469,913 399,149 540,331 544,926 300,000 Miscellaneous Revenues 61,919 57,109 55,200 24,262 26,000 Use of Fund Balance 0 0 596,085 0 1,341,798 Total $13,268,230 $14,104,388 $14,923,217 $14,714,342 $15,521,313 General Fund Revenues by Source Cnvnrnnrn Tmx icenses& Permits 0% Intergovernme _ntal Revenues 14% Property Tax 67% Interest Earnings 2% Miscellaneous ind Revenues Balance 0% 9% 41 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 2008 is based on the assessed valuation as of January 1, 2007. That value is estimated to be $865,000,000. The Borough has set the tax levy for real and personal property at 10.50 mills, which will generate estimated property tax revenue of $9,082,500 with 88% being from real property and 12% from personal property. 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. 900,000,000 800,000,000 700,000,000 600,000,000 500,000,000 400,000,000 300,000,000 200,000,000 100,000,000 n 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 ■ Real Property ■ Personal Property 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 amounts. 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 the 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. 42 I it r Assessed Values - Last Ten Years 1 _ ' i i C 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, sand 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 2006 and 2007, the estimated revenue for fiscal year 2009 is $11,610. Timber Severance Tax. The estimated value for timber is $19,990, 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 2009 at $1,256,613. Overall, the 2008 severance tax is estimated to be $1,436,210. For budget purposes, the amount of tax generated by one (1) mill is $128,800. Severance Taxes 1,a00,00o 1,400.000 12W 1,000,000 a00,000 600.000 400.000 200,OOD 43 0 2000 2001 2002 2003 2004 2005 2006 2007 2009 2009 ■F�.n ■1�m.o •r.c. 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 FY2009, 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 $51,200. 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 I 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 I such, we are budgeting $350,000 for FY09. State Revenues I 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 $591,286 in FY2008. Based on State legislation, we are budgeting $751,477 for I FY2009. 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 44 t 1 1 1 [1, r LI 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 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 2009 fish tax revenue to be $1,000,000. Fish Tax Revenue Sharing 1,500 1,000 a v 0 I 500 S 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 45 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 2009 the General Fund is expected to have approximately $7,000,000 held in investments. With an expected return rate between 4.0% and 4.59, we estimate interest revenue to be $300,000. Interest Earnings 600.000 500.000 400.000 300.000 200.000 100,000 0 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 2009, 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 from or going to Alaska. This should increase our revenue from passports significantly. 46 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 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. G el Fund Bel � LOW Tin Yw * •Ath MWO ProjecW 3.500.000 3.000,000 2-5W.OW 2.000.000 13NDW I 1000AN 500.0m 0 We estimate a fund balance of $3,234,987 for the fiscal year ending June 30, 2008. For fiscal year 2009, we anticipate using $1,341,798 of the fund balance, leaving an ending balance of $1,893,189. CHANGES IN GENERAL FUND BALANCE 2,000,000 7 LAST TEN YEARS 1,5W,000 1,419,159 1,000,000 767,058 500,000 359,05 II I 277,163 305,385 304,210 213,101 0 1 (296,484) -500,000 - 1000 000 (1,034,727) -1,500,000 (1,341,798) 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 47 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 171 GENERAL FUND REVENUE I FY 2006 FY 2007 FY 2008 FY 2008 _ FY 2009 ' ACTUAL ACTUAL BUDGET ACTUAL BUDGET Property Tax Real Property $7,790,275 $7,445,150 $7,712,540 $7,846,642 $7,980,000 Personal Property 1,107,316 990,141 1,060,470 1,053,918 1,102,500 TOTAL PROPERTY TAXES $8,897,591 $8,435,291 $8,773,010 $8,900,560 $9,082,500 Non Ad Valorem Taxes Boat Tax - over 5 tons $7,547 $26,217 $26,450 $25,079 $26,000 ' Motor Vehicle Tax 181,632 225,046 250,000 252,811 225,000 TOTAL NON AD VALOREM TAXES $189,179 $251,263 $276,450 $277,890 $251,000 Payment in Lieu of Taxes 7,390 7,715 4,500 6,660 4,000 ' FILT - Federal $803,246 $800,081 $800,000 $787,790 $800,000 ' PILT - Kodiak Island Housing 14,058 20,697 14,000 17,211 13,000 TOTAL PAYMENT IN LIEU OF TAXES $817,304 $820,778 $814,000 $805,001 $813,000 Plumbing Permit 3,453 2,455 3,000 1,928 2,700 ' Severance Taxes 150 300 500 300 ' Fish $1,108,742 $1,285,298 $1,197,500 $1,409,253 $1,256,613 Wining 15,425 11,401 15,750 12,567 11,610 Logging 62,740 19,990 57,280 14,390 19,990 ' TOTAL SEVERANCETAXES $1,186,907 $1,316,689 $1,270,530 $1,436,210 $1,288,213 Penalties and Interest Tax ' Penalties and Interest $164,978 $214,773 $175,000 $178,081 $175,000 TOTAL PENALTIES & INTEREST TAX 164,978 214,773 175,000 178,081 175,000 Licenses and Permits Building Permits $69,670 $58,631 $70,000 $46,097 $45,000 , Subdivision 6,525 4,600 6,000 4,900 4,500 Conditional Use Permit 0 0 0 1,000 500 Zoning Compliance 7,390 7,715 4,500 6,660 4,000 Variance Fee 850 1,500 1,000 1,000 750 ' Zoning Change Fee 1,500 1,850 1,000 4,400 2,000 Bectric Permit 4,178 3,786 4,000 3,515 3,500 Plumbing Permit 3,453 2,455 3,000 1,928 2,700 Planning & Zoning (P&Z) Review Fee 150 300 500 300 ' Dog License 2,416 2,682 1,500 6,172 3,000 TOTAL LICENSES AND PERMITS $96,132 $83,519 $91,500 $75,672 $66,250 INTERGOVERNMENTAL REVENUES ' Federal Shared Revenue National WiIdfrfe Refuge $378,700 $350,041 $350,000 $340,067 $350,000 National Forest Fund 70 71 75 75 TOTAL FEDERAL SHARED REVENUE $378,770 350,112 $350,075 340,067 350,075 ' 48 State Shared Revenues State Revenue Sharing Temporary Fiscal Relief Raw Fish Tax Raw Fish Tax -Off Shore Telephone and Electric TOTAL STATE SHARED REVS UES TOTAL INTERGOVERNMENTAL Fries Animal Control Zoning Violations TOTAL FINES ' Interest Interest Earnings Change in market value TOTAL INTEREST 1 Miscellaneous - Classified Jury Duty Sale of Copies Sale of Maps Sale of Computer Data Fee - Dishonored Checks Other Abandoned Vehicle Reimbursement Legal Fee Reimbursement Passport Fees TOTAL MISC. CLASSIRED Use of Fund Balance Operating Transfers In Land Sale Building and Grounds Hospital Capital Projects TOTAL OPERATING TRANSFERS IN Sale of Fixed Assets Sale of General Fixed Assets TOTAL SALE OF FIXED ASSETS TOTAL REVENUES, OTHER FINANCING SOURCES AND TRANSFERS IN FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $0 $1,039,873 $591,286 $591,286 $751,477 113,667 83,159 411,750 411,747 0 802,313 958,965 950,000 1,059,161 1,000,000 62,877 66,235 2,000 41,811 50,000 26,680 27,474 26,000 27,668 26,000 1,005,537 $2,175,706 $1,981,036 $2,131,673 $1,827,477 1,384,307 $2,525,818 $2,331,111 $2,471,740 2,177,552 $450 $833 $500 $1,198 $500 0 0 500 5,855 0 _ 450 833 $1,000 $1,198 500 $255,540 $335,069 $540,331 $415,208 $200,000 214,373 64,080 0 129,718 100,000 69,913 $399,149 540,331 $544,926 $300,000 $98 $225 $100 $175 $100 13,465 15,490 15,000 8,308 8,000 995 582 2,000 237 300 1,100 600 2,000 640 600 50 130 100 25 0 22,355 18,188 10,000 4,003 5,000 0 3,000 0 (616) 3,000 3,348 569 0 4,437 500 20,058 17,492 25,000 5,855 8,000 61,469 $56,276 $54,200 $23,064 $25,500 $0 $0 $596,085 $0 $1,341,798 $0 $0 $0 $0 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $0 $0 $0 $0 0 0 $0 0 $13,268,230 $14,104,388 $14,923,217 $14,714,342 $15,521,313 49 SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT EXPENDITURES Dept. 100 Borough Assembly Dept. 105 Borough Manager Dept. 110 Borough Clerk Dept. 115 Borough Attorney Dept. 120 Finance Department Dept. 125 Mgmt Information Services Dept. 130 Assessing Dept. 135 Engineering/Facilities Dept. 140 Community Development Dept. 142 Building Inspection Dept. 160 Economic Development Dept. 165 General Administration Dept. 175 Emergency Preparedness Dept. 180 Education Support Dept. 185 Health and Sanitation Dept. 186 Animal Control Dept. 190 Culture and Recreation Dept. 191 Kodiak College Dept. 195 Transfers TOTAL EXPENDITURES GENERAL FUND EXPENDITURES BY DEPARTMENT FY 2006 FY 2007 FY 2008 FY 2008 ACTUAL ACTUAL BUDGET ACTUAL Ij FY 2009 BUDGET $139,053 $135,986 $180,910 $155,598 $183,440 252,119 194,030 373,985 284,586 358,600 354,796 382,673 398,510 372,932 411,510 74,638 128,086 160,000 155,352 130,000 602,111 678,309 699,788 671,825 691,640 423,749 346,259 561,420 467,041 588,533 354,597 400,617 436,364 422,004 440,760 108,214 112,557 111,432 106,919 158,715 497,038 488,531 775,170 695,063 749,780 163,829 141,556 132,765 118,209 147,765 75,018 72,816 75,000 46,289 75,000 427,878 253,609 324,170 212,467 297,600 6,099 7,884 8,800 5,713 8,800 9,128,291 9,082,990 9,662,622 9,662,621 10,783,220 282,884 289,503 232,720 232,699 233,000 0 0 72,380 72,380 82,500 158,223 158,161 81,900 76,971 81,000 0 0 93,000 84,000 93,000 6,450 463,622 406,450 406,450 6,450 $13,054,987 $13,337,189 $14,787,386 $14,249,119 $15,521,313 t Ij 50 General Fund Expenditures by Function Public Safety 1% and Recreation 1% Math and Welfare 2% Assessing 3% Finance/MIS B% nmunity Development 5% mment Education support is an area that has been experiencing steady growth in the General Fund budget and currently accounts for 70% of the expenditures projected for FY2008. Education support has grown from nearly $5.7 million in fiscal year 1998 to a budgeted $9.6 million in fiscal year 2008, an 87% increase over 10 years. GENERAL FUND EXPENDITURES BY FUNCTION 51 Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2006 Actual 2007 Actual 2008 Budget 2008 Actual 2009 Budget General Government $1,356,698 $1,206,941 $1,549,007 $1,287,854 $1,539,865 Public Safety 169,928 149,440 141,565 123,922 156,565 Education 9,128,291 9,082,990 9,755,622 9,746,621 10,783,220 Culture and Recreation 158,223 158,161 81,900 76,971 174,000 Health and Welfare 282,884 289,503 305,100 305,079 315,500 Assessing 354,597 400,617 436,364 422,004 440,760 Finance/MIS 1,025,860 1,024,568 1,261,208 1,138,866 1,280,173 Community Development 572,056 561,347 850,170 741,352 824,780 Transfers Out 6,450 463,622 406,450 406,450 6,450 Total $13,054,987 $13,337,189 $14,787,386 $14,249,119 $15,521,313 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 2008 -2009 • 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. • Provide for quality K -12 education and promote education for all citizens. Significant Budget Changes There are no significant budget changes in FY2009. 52 BOROUGH ASSEMBLY FY2006 FY2007 FY2008 FY2009 ACTUAL ACTUAL EXPENDITURES PROJECTED Regular Assembly Meetings 18 18 FY2006 FY2007 FY2008 FY2008 FY2009 10 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Personnel Services $21,600 $21,400 $31,200 $31,100 $31,200 Fringe Benefits 3,302 4,513 6,710 6,115 5,740 Political Lobbyist 64,250 64,750 70,000 67,000 70,000 Support Goods & Services 49,901 45,323 73,000 51,383 76,500 TOTAL $139,053 $135,986 $180,910 $155,598 $183,440 PERFORMANCE INDICATORS 53 FY2006 FY2007 FY2008 FY2009 ACTUAL ACTUAL ESTIMATED PROJECTED Regular Assembly Meetings 18 18 18 18 Special Meetings 10 10 10 10 Joint Work Sessions 2 2 2 2 Work Sessions 27 27 23 25 SWAMC Conference Attendees 5 5 4 5 AML Conference Attendees 8 8 5 5 Ordinances 18 18 21 20 Resolutions 30 30 44 40 Contracts 51 51 43 40 Other Action Items 125 125 78 85 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. Goal • Assist the Assembly with policy implementation and administer quality, cost - effective services to the citizens of the Kodiak Island Borough. Objectives for 2008 -2009 • 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 in FY2009. 54 MANAGER'S OFFICE EXPENDITURES FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Personnel Services $155,788 $166,165 $225,770 $178,386 $219,530 Fringe Benefits 65,264 83,305 123,720 87,949 117,450 Support Goods & Services 51,067 31,732 44,495 38,251 41,620 Allocated to other funds (20,000) (87,172) (20,000) (20,000) (20,000) TOTAL $252,119 $194,030 $373,985 $284,586 $358,600 PERSONNEL Number of Employees Position: FY2006 FY2007 FY2008 FY2009 Borough Manager 1 1 1 1 Grant Writer /Special Projects Support 0 0 1 1 HR Officer/Ezecutiue Assistant 0 0 1 1 Administrative Assistant 1 1 0 0 TOTAL 2 2 3 3 55 1 PROGRAM BUDGET SUMMARY CLERK'S OFFICE I Program Description I 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 I 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 2008 -2009 • 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 elections; 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 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 on , 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 is a request for a new budget line item for Records and Information Management in the amount of $7,000- $8,000. This money will be spent on establishing standards, guidelines, procedures for records and information ' management, and training the Records and Information Management Team. 56 � I I CLERK'S OFFICE EXPENDITURES PERSONNEL Number of Employees Position: FY2006 FY2007 FY2008 FY2008 FY2009 1.00 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Personnel Services $ 191,776 $ 159,740 $ 169,380 $ 164,935 $ 174,160 Fringe Benefits 72,834 108,013 116,800 94,733 118,020 Support Goods & Services 90,186 114,920 112,330 113,264 119,330 TOTAL $ 354,796 $ 382,673 $ 398,510 $ 372,932 $ 411,510 PERSONNEL Number of Employees Position: FY2006 FY2007 FY2008 FY2009 Borough Clerk 1.00 1.00 1.00 1.00 Borough Deputy Clerk 1.00 1.00 1.00 1.00 Assistant Clerk 1.00 1.00 1.00 1.00 TOTAL 3.00 3.00 3.00 3.00 PERFORMANCE INDICATORS Ordinances Resolutions Minutes (pages) Regular Assembly Meetings Special Meetings Joint Work Sessions Work Sessions Other Meetings Attended Plats Filed Plats added/archived Beverage Licenses Reviewed Gaming Licenses Reviewed Borough Newspage Publications Elections Absentee Voters - municipal Registered Voters - municipal Code Supplements Archival Records Destroyed (cubic feet) Archival Records Added (cubic feet) Notary Passports filed FY2006 ACTUAL FY2007 ACTUAL FY2008 ESTIMATED FY2009 PROJECTED 18 15 18 20 30 31 35 35 114 120 120 120 20 18 18 20 10 11 10 10 2 2 2 2 27 27 27 27 1 1 2 3 20 20 25 20 32 32 30 n/a 7 7 7 7 2 5 5 7 96 53 95 100 1 4 1 3 327 250 326 266 9,671 10,034 9,417 9,587 4 2 4 n/a 71 300 100 100 77 99 99 100 46 68 50 50 597 440 595 367 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 2008 -2009 • 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 create serious difficulty. Significant Budget Changes There are no significant budget changes in FY2009. 58 a 1 1 1 1 I 1 i LEGAL SERVICES FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Legal Fees $69,408 $122,270 $150,000 $151,091 $120,000 Support Goods & SeMces 5,230 5,816 10,000 4,261 10,000 TOTAL $74,638 $128,086 $160,000 $155,352 $130,000 59 r PROGRAM BUDGET SUMMARY I FINANCE I Program Description I 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 , 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 I Management Information Services department, exhibited on the following pages. Our other functions include cash management, collections on all receivables including taxes, issuance and I refinancing 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 ' • Ensure that Borough accounts receivable and payable are settled in a timely fashion. ' Objectives for 2008 -2009 ' • 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 month. ' • Distribute the Comprehensive Annual Financial Report (CAFR) by November 30. • Continue our high rate of tax collections and all other receivables. ' Significant Budget Changes There are no significant budget changes in FY2009. , Previous Year's Accomplishments ❖ The Kodiak Island Borough received the GFOA Distinguished Budgetary Award for our fiscal year 2008 budget. We also received the 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. ❖ We have maintained our high rate of tax collections. As of June 2007, 99% of fiscal year 2005 and 98.59 of fiscal year 2006 taxes have been collected. ' 60 FINANCE Personnel Services Fringe Benefits Support Goods & Services Allocated to other funds TOTAL Position: Finance Director Accountant Accounting Technician Clerk/Cashier Secretary III TOTAL EXPENDITURES '2006 FY2007 FY2008 FY2008 FY2009 TUAL ACTUAL BUDGET ACTUAL BUDGET ,9 $ 412, 835 $410,120 $399,524 $409,240 16 56 223 ,059 229,298 206,717 227,780 7 9 95,695 98,180 101,686 101,430 3, ) (53,280) (37,810) (36,102) (46,810) 2,111 $678,309 $699,788 $671,825 $691,640 Monthly Financials Annual Report (CAFR) Personnel Turnover Total Tax Levy Current Tax Collections Percent of Current Taxes Collected Outstanding Delinquent Taxes Certificate of Achievement Distinguished Budgetary Presentation Number of Residential Garbage Accounts Commercial Garbage Accounts Number of Fji 2 2 1 PERFORMANCE 15 1 $10, ,735 $10, ,420 98% ,000 Yes I s 480 380 c"/ v W to FY2007 FY2008 FY2009 1 1 1 2 2 2 2 2 2 1 1 1 1 1 1 7 7 7 TORS FY2007 FY2008 FY2009 ACTUAL ESTIMATED PROJECTED working days 10 working days 5 working days 30-Nov 30-Nov 1 2 $10,265,735 $10,351,167 $10 $10,060,420 $10,247,655 $10 98% 99% /,900 $239,000 $200,000 Yes Yes Yes Yes 480 510 380 480 61 PROGRAM BUDGET SUMMARY FINANCE /MANAGEMENT INFORMATION SERVICES Program Description The Management Information Services Department provides information technology services to the Borough and KIBSD. Areas of responsibility include: • Developing and maintaining the management information systems (MIS). • Evaluating and selecting hardware, software, and applications software. • Operating the central distribution data center. • Controlling data input and output. • Designing and managing 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 and KIBSD. • 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 2008 -2009 • Standardize resources and procedures to reduce overall technology costs. • Provide computer systems training to increase employee efficiency. • Replace one -third of the Borough's PCs (12 PCs). • 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 new financial reporting system. • Implement the Borough's help desk tracking system. Significant Budget Changes There are no significant budget changes in FY2009. 62 J J s 1 FINANCE/MANAGEMENT INFORMATION SERVICES EXPENDITURES FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Personnel Services $174,381 $164,203 $201,900 $178,364 $234,810 Fringe Benefits 63,379 81,427 120,860 82,412 123,368 Contracted Services 0 11,020 13,000 9,000 Support Goods & Services 209,253 179,687 305,160 178,417 268,355 Capital Outlay 83,967 17,153 7,500 106,375 40,000 Allocated to other funds (107,231) (107,231) (87,000) (78,527) (87,000) TOTAL $423,749 $346,259 $561,420 $467,041 $588,533 PERSONNEL Number of Employees Position: FY2006 FY2007 FY2008 FY2009 Programmer /Analyst 1.00 1.00 1.00 1.00 Operations Supervisor 1.00 1.00 1.00 1.00 LAN Administrator 1.00 1.00 1.00 1.00 TOTAL 3.00 3.00 3.00 3.00 PERFORMANCE INDICATORS FY2006 FY2007 FY2008 FY2009 ACTUAL ACTUAL ESTIMATED PROJECTED AS /400 Users 145 145 145 100 Network Users 3220 3220 90 100 Network Devices 180 190 200 225 Network Servers 10 12 16 10 Virtual Servers 0 2 20 35 Network Storage Used (Gigabytes) n/a n/a 690 750 PC Applications Supported n/a n/a 23 28 Server -Based Applications Supported n/a n/a 42 45 AS /400 Applications Supported 14 14 14 14 63 PROGRAM BUDGET SUMMARY ASSESSING Program Description The primary function of this department is the annual valuation and assessment of approximately 5,000 real and 2,000 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 program. This function includes maintaining assessment standards and tax maps, plat and permit processing, ownership records, property description data, and the accounting control, and other related clerical support. The personal property function is accomplished through the filing and auditing of tax returns, 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 • Annually produce the most complete, fair, and equitable assessment tax roll in the State of Alaska. • Process the assessment tax roll efficiently and at the lowest expense possible. Objectives for 2008 -2009 • Complete Monashka Bay area assessments. • Integrate Assessing Department database with the GIS -based CAMA program. • Integrate the Kb database with the GIS /mapping system to enable that system to become operational, or replace it with a more compatible assessment program. • Continue phased real property inventory and audit and compliance program to ensure that all taxable property is on the tax roll, promoting fairness and equity. • Continued technical and appraisal support for a variety of other Borough projects. • Purchase and implement new assessing software. Significant Budget Changes There are no significant budget changes in FY2009. Previous Year's Accomplishments ❖ Completed another phase of the reappraisal of Borough property, focusing on the Monashka Bay area. ❖ Completed a variety of activities historically completed by the Resource Manager. ❖ Provided technical and appraisal support for a variety of other Borough projects. 64 d ASSESSING $4,417,155 $37,537,929 $10,556,866 $699,469 ($25,504) ($5,183,392) $2,527,715 EXPENDITURES $4,391,651 $32,354,537 $13,084,581 6,200 FY2006 FY2007 FY2008 FY2008 FY2009 2,000 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Personnel Services $226,602 $241,915 $263,560 $250,459 $261,450 Fringe Benefits 91,339 130,669 142,940 137,365 150,970 Support Goods & Services 48,028 41,033 42,864 47,180 41,340 Allocated to Projects (11,372) (13,000) (13,000) (13,000) (13,000) TOTAL $354,597 $400,617 $436,364 $422,004 $440,760 PERSONNEL Number of Employees Position: FY2006 FY2007 FY2008 FY2009 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 FY2006 FY2007 FY2008 FY2009 ACTUAL ACTUAL ACTUAL PROJECTED ASSESSED VALUE Real Property (net after all exem ptions) $692,572,845 $696,990,000 $734,527,929 $745,084,795 Personal Property 106,206,504 106,181,000 100,997,608 103,525,323 Total Assessed Value $803,171,000 $803,171,000 $835,525,537 $848,610,118 CHANGE IN VALUE FROM PRIOR YEAR Real Property Personal Property Total Value Increase From Prior Year NUMBER OF PARCELS Number of Personal Property Accounts ASSESSED VALUE PER EMPLOYEE $18,564,086 $4,417,155 $37,537,929 $10,556,866 $699,469 ($25,504) ($5,183,392) $2,527,715 $19,263,555 $4,391,651 $32,354,537 $13,084,581 6,200 6,200 6,200 5,730 2,100 2,100 2,000 1,871 $200,792,750 $200,792,750 $208,881,384 $212,152,530 65 � PROGRAM BUDGET SUMMARY 1 ENGINEERING AND FACILITIES I Program Description I 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. Goals I • 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. Objectives for 2008 -2009 I • Hire a Maintenance Manager to develop maintenance schedules for all KIB facilities. • Evaluate 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. Significant Budget Changes ' There are no significant budget changes in FY2009. 66 ENGINEERING AND FACILITIES EXPENDITURES FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Personnel Services $82,649 $75,749 $52,840 $69,640 $84,430 Fringe Benefits 29,557 36,326 29,210 33,512 38,153 Contracted Services 0 0 25,700 0 25,000 Support Goods & Services 36,008 40,482 53,682 43,767 61,132 Allocated to Projects (40,000) (40,000) (50,000) (40,000) (50,000) TOTAL $108,214 $112,557 $111,432 $106,919 $158,715 PERSONNEL Number of Employees Position: FY2006 FY2007 FY2008 FY2009 Engineering and Facilities Director 1 1 1 1 Project Managedlnspector 1 1 1 1 Project Assistant 1 1 1 1 Secretary III 1 1 1 1 TOTAL 4 4 4 4 67 PROGRAM BUDGET SUMMARY I 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); , • Liaison 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- I informed decision making. Objectives for 2008 -2009 • 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 when 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 is a $5,000 request in place for temporary help to assist staff in a substantial records review prior to scanning the majority of the department's property files for online use, both within the organization and by the public. An increase in overtime is also requested due to the need for clerical support at all meetings supported by this department as additional committees have been established. 68 COMMUNITY DEVELOPMENT EXPENDITURES PERSONNEL Number of Employees FY2006 FY2007 FY2008 FY2008 FY2009 1 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Personnel Services $313,032 $246,124 $371,930 $331,416 $363,920 Fringe Benefits 124,367.00 127,425.00 196,270.00 170,505.00 196,250.00 Professional Services 0.00 51,277.00 122,960.00 119,850.00 135,000.00 Support Goods & Services 60,139.00 64,205.00 87,710.00 73,792.00 88,310.00 Allocated to Projects (500) (500) (3,700) (500) (33,700) TOTAL $497,038 $488,531 $775,170 $695,063 $749,780 PERSONNEL Number of Employees r 69 Position: FY2006 FY2007 FY2008 FY2009 1 Community Development Director 1 1 1 1 Associate Planner /L.R. Planning 1 1 1 1 ' Associate Planner /Enforcement Draftsman/Technician 1 1 1 1 1 1 1 1 Secretary III 1 1 1 1 TOTAL 5 5 5 5 ' PERFORMANCE INDICATORS FY2006 FY2007 FY2008 FY2009 1 ACTUAL ACTUAL ESTIMATED PROJECTED Zoning Compliance Permits Issued 243 212 214 167 Planning & Zoning Commission Public Hearings 19 47 0 0 ' Zoning Violations - Complaints Responded To 11 18 13 14 Federal & State Project Reviews 30 60 0 0 Junk Cars Removed by the Junk Removal Program 32 58 261 250 ' Other Junk Removed by the Junk Removal Program 7 tons 6 tons 4 tons 0 r 69 F1 PROGRAM BUDGET SUMMARY I BUILDING INSPECTION I Program Description I 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 checked in the field by the building inspection staff. 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 2008 -2009 • 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 7days 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 continuity with the State of Alaska adopted codes. • Maintain delegated plan review responsibility from the State of Alaska, Department of 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 in FY2009. 70 BUILDING INSPECTION EXPENDITURES FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Contracted Services $156,508 $133,823 $125,000 $110,469 $140,000 Support Goods & Services 7,321 7,733 7,765 7,740 7,765 TOTAL $163,829 $141,556 $132,765 $118,209 $147,765 PERFORMANCE INDICATORS FY2006 FY2007 FY2008 FY2009 ACTUAL ACTUAL ESTIMATED PROJECTED Commercial Building Permits 40 42 53 45 Residential Building Permits 180 148 129 130 Borough Plumbing Permits 103 81 73 45 Borough Electrical Permits 138 156 135 120 71 PROGRAM BUDGET SUMMARY ECONOMIC DEVELOPMENT 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. Goal • Enable the Assembly to objectively pursue the most feasible programs designed to benefit the community. Objectives for 2008 -2009 • Provide an increased opportunity for the Assembly to pursue programs beneficial to the community. • Promote 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 in FY2009. 72 1 I ECONOMIC DEVELOPMENT EXPENDITURES i FY2006 ACTUAL FY2007 ACTUAL FY2008 BUDGET FY2008 ACTUAL FY2009 BUDGET Professional Services 26,755 316 22,000 2,789 22,000 Contrubutions 46,500 72,500 48,000 43,500 48,000 Support Goods & Services 1,763 0 5,000 0 5,000 TOTAL $75,018 $72,816 $75,000 $46,289 $75,000 1 �I J f� 73 i k PROGRAM BUDGET SUMMARY GENERAL ADMINISTRATION I Program Description I I 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. , Goal • Provide for the financial audit of the Borough as well as for postage, liability insurance, bad debt expense, and other miscellaneous costs. Objectives for 2008 -2009 • 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. y • Maintain the Drug -Free Workplace program, including training, for all employees to comply with federal grant requirements. • Maintain the Bloodborne 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. p • 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 in FY2009. 1. 74 1 1 ' GENERAL ADMINISTRATION EXPENDITURES FY2006 ACTUAL FY2007 ACTUAL FY2008 BUDGET FY2008 ACTUAL FY2009 BUDGET Personnel Services $163 $24 $500 $0 Fringe Benefits 113,838 145 0 128 0 1 AuditE )pense 137,703 98,132 96,000 51,951 96,000 Contracted Services 0 12,286 30,000 2,525 30,000 Support Goods & Services 136,782 122,780 172,670 139,990 171,600 Capital Outlay 39,392 20,242 25,000 17,873 0 TOTAL $427,878 $253,609 $324,170 $212,467 $297,600 I! 1 75 PROGRAM BUDGET SUMMARY EMERGENCY PREPAREDNESS E 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. ' f Goal s • Provide the Borough communities with an emergency warning and communications system. Objectives for 2008 -2009 • Analyze gaps in the existing emergency warning and communications system and determine and implement what hardware is necessary to fill those gaps. s` Significant Budget Changes Additional funding is necessary to purchase hardware to complete the system. ' g z F 1 76 t EMERGENCY PREPAREDNESS EXPENDITURES FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Support Goods & Services $6,099 $7,884 $8,800 $5,713 $8,800 Capital Outlay 0 0 0 0 0 TOTAL $6,099 $7,884 $8,800 $5,713 $8,800 PERFORMANCE INDICATORS FY2006 FY2007 FY2008 FY2009 ACTUAL ACTUAL ESTIMATED PROJECTED Number of Tsunami Sirens 18 18 18 18 77 PROGRAM BUDGET SUMMARY SCHOOL D ISTRICT SUPPORT Program Description The School District Support Program encompasses the transfer of state - required local funding to the Kodiak Island Borough School District for operations 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. Goal • 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 2008 -2009 • 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 in FY2009. 4,500 4,000 3,500 3,000 2,500 2,000 1,500 1,000 500 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 For a complete breakdown of the school district budget, please contact the Kodiak Island Borough School District at 722 Mill Bay Road Kodiak, AK 99615. 78 Borough Contributions per Student SCHOOL DISTRICT SUPPORT EXPENDITURES FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Professional Services $517,400 $484,712 $456,350 $456,350 $456,350 Audit Expense 33,453 44,567 37,000 20,575 37,000 Support Goods & Services 97,923 115,335 122,000 194,516 192,000 Operating Transfers KIBSD 7,740,440 7,740,440 8,508,062 8,451,970 9,334,834 KIBSD contingency 41,625 2,386 0 0 Debt Service 697,450 695,550 539,210 539,210 763,036 TOTAL $9,128,291 $9,082,990 $9,662,622 $9,662,621 $10,783,220 14.00 12.00 10.00 8.00 6.00 4.00 2.00 0.00 Contributions to the KIBSD Stated as Mill Rate Equivalents 79 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 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. Goal • 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 2008 -2009 • 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 in FY2009. 80 HEALTH & SANITATION 1 ::4 > =:11 ii 11;T� 81 FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Animal Control $ 60,000 $ 72,568 $ - $ - $ - Safe Harbor 21,060 21,060 21,060 21,060 21,060 Humane Society 0 0 2,000 2,000 2,000 Women's Resource & Crisis Center 42,554 46,000 50,764 50,764 50,764 American Red Cross 2,500 7,000 7,000 7,000 7,000 Kodiak Baptist Mission 25,000 25,000 27,000 27,000 27,000 Special Olympics 6,780 7,500 7,500 7,500 7,500 Senior Citizen Support 27,720 28,000 28,000 28,000 28,000 Health Care Foundation 25,000 10,000 15,000 15,000 15,000 Kodiak Respite Care/Hope Resrc 5,000 5,000 5,000 5,000 5,000 Salvation Army 9,060 9,060 9,060 9,060 9,060 Brother Francis Shelter 37,895 38,000 40,000 40,000 40,000 Kodiak Area Transit 10,000 10,000 10,000 10,000 10,000 Threshold Services 10,315 10,315 10,315 10,315 10,315 Unallocated Funds 0 0 21 301 TOTAL EXPENDITURES $282,884 $289,503 $232,720 $232,699 $233,000 81 PROGRAM BUDGET SUMMARY ' ANIMAL CONTROL This program ensures that all domestic animals in the Borough are treated humanely. Goal • Provide the resources to manage domestic animals in the Borough. Objectives for 2008 -2009 • Contract with the City to provide animal control services. Significant Budget Changes Animal Control was created as a new department independent from Health and Sanitation. Animal control is a t required Borough service, whereas the other line items in the Health and Sanitation fund are for services that are not mandated. ' i I 82 ANIMAL CONTROL EXPENDITURES FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Animal Control $0 $0 $72,380 $72,380 $82,500 TOTAL EXPENDITURES $0 $0 $72,380 $72,380 $82,500 83 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. Goal • 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 2008 -2009 • 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 in FY2009. 84 �I I EDUCATION, CULTURE & RECREATION EXPENDITURES J 1 1 85 FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET School Crossing Guards $0 $7,775 $0 $3,405 $0 1 Dig Afognak 0 0 566 566 566 KMXT Public Radio 7,500 7,500 7,500 7,500 7,500 Historical Society 4,500 4,500 5,500 5,500 5,500 Kodiak Island Sportsmen's Ass'n. 4,000 4,000 4,000 9,100 4,000 Kodiak Arts Council 15,000 15,000 15,000 15,000 15,000 Village Libraries 15,000 6,000 9,000 0 0 Chiniak Public Library 3,000 3,000 0 0 0 City of Kodiak Library 3,000 3,000 0 0 0 Head Start 9,623 9,000 0 9,000 9,000 Kodiak College 72,000 72,000 0 0 0 Kodiak Little League 3,000 3,000 3,000 3,000 3,000 ' 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 Kodiak Teen Court 3,000 3,600 3,000 5,100 3,000 5,100 3,000 5,100 3,000 5,100 Kodiak Maritime Museum 2,000 1,000 1,500 1,500 1,500 Kodiak Audubon Society 0 1,286 1,300 1,300 1,300 Unallocated Funds 0 0 13,434 0 12,534 TOTAL $158,223 $158,161 $81,900 $76,971 $81,000 J 1 1 85 PROGRAM BUDGET SUMMARY CONTRIBUTION TO KODIAK COLLEGE AND LIBRARIES Program Description This department helps support education in the Borough. Goal • Provide educational opportunities through the Associate's Degree level of schooling and provide resources for more materials in our public libraries. Objectives for 2008 -2009 • Contribute $72,000 to Kodiak College. • Contribute $21,000 to the local public library. 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 library would be better represented in a separate department. 86 � I i� 1 'J 1 t it 87 KODIAK COLLEGE & LIBRARIES ' EXPENDITURES FY2006 FY2007 FY2008 FY2008 FY2009 ' ACTUAL ACTUAL BUDGET ACTUAL BUDGET Kodiak College 0 0 72,000 72,000 72,000 Libraries 0 0 21,000 12,000 21,000 TOTAL $0 $0 $93,000 $84,000 $93,000 i� 1 'J 1 t it 87 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. Goal • Transfer such sums of money as are necessary to fully support the activities of the Kodiak Island Borough Objectives for 2008 -2009 N/A Significant Budget Changes N/A 88 TRANSFERS EXPENDITURES FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Operating Transfers Debt Service $0 $0 $0 $0 $0 Capital Projects -KIB 0 457,172 400,000 400,000 0 Solid Waste 6,450 6,450 6,450 6,450 6,450 TOTAL $6,450 $463,622 $406,450 $406,450 $6,450 89 SPECIAL REVENUE FUNDS SPECIAL REVENUE FUNDS REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES The overall revenue budget for Special Revenue Funds is $3,490,774. RENTS & ROYALTIES 15% SUS PROPERTY TAX 30% :REST 7% INTERGOV 4 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 $1,732,540 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. 91 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 $1,480,000. The estimated amount of interest earned on all special revenue funds is $1,545,790. The interest budgeted is conservative and based on economic trends. 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 2009 is $82,026. 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 FY2009 is $24,000 for routine 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 Womens Bay Road Service Area Road Service Area No. 1 Monashka Bay Road Service Area Bay View Road Service Area Fire Protection Area No. 1 Womens Bay Fire Department Net Taxable Value Mill Levy 50,710,250 2.00 167,093,569 1.50 17,040,400 2.50 6,621,100 1.00 256,803,070 1.50 52,917,850 1.25 92 ' KIB Airport Fire Protection District 6,912,200 1.25 Woodland Acres Street Light Area 32,435,600 0.25 ' Trinity Islands Street Light Area 7,733,600 0.50 Mission Lake Tide Gate Area 2,256,200 1.00 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 $70,000 for fiscal year 2009. We collected 63,344 in FY2008 and $69,679 in FY2007. ' 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 2009, the Borough is charging an annual rate of $1.85 per square foot, which equates to $429,810 in rental revenue. Gravel Sales. The Kodiak Island Borough has leased four parcels of land for gravel extraction purposes. The lease ' requires that a royalty be paid on the amount of gravel extracted. The revenue that we expect to receive in fiscal year 2009, $40,000, is based on the estimates and averages of gravel extracted in past years. The royalty rate is $1.25 per cubic yard. 1 93 SPECIAL REVENUE FUND RECAP I Expenditures C6Mdt �anCe SPECIAL REVENUE FUNDS BUDGET SUM M ARY D. �1_ 0 �fk 0 8 tl 0 0 ,r- M o nashka , 0 0 712,485 0 Buildings & Coastal 0 Womens Bay Service Area Service Bey Service Bay V lew Road 0 0 0 A Child Care Land Sales Grounds Mgmt LEPC Service Area No.1 Area No. 2 Area Service Area Beginning Fund Balance ($731) $1,140,801 $254,525 $33,769 ($14,623) $161,639 $270,797 $5,262 $18,293 ($3,072) ' Revenues Pror�rlaer`s s o o " o g IBf; Entertainment p stetr 500 0 ' 0- sea 0 A �'►` 0 0 0 0 Q #k _! 0 fi 0 0 Licenses & Permits 0 1,000 0 0 0 20,000 0 0 0 0 0 Rents & Royalties 0 40,000 429,810 0 0 0 0 0 0 0 laRa_SNO1l1MtNh rc 0 88.781 0 b 4.'_ 0. 0- Stst►tielats' F2.828 0 r,0 ''24,001t' - iira>fA�`: 0,. `' �0 ,,.,0 °,' s 0 Kodiak Arts Council 0 0 0 0 0 0 0 0 0 0 Penalties & Interest 0 22,990 8,600 0 0 3,000 0 100 730 200 p o o 0 -, o, o .. :0 , 0 , Transfers In _ Total Revenues & Transfers In 0 82,026 0 97,771 185,000 623,410 0 24,000 0 17,800 0 124,057 .. 0.. 269,700 0 . ; _, 100 0 52,590 „ 0 5,700 ' Total Available Funds 81,295 1,238,572 877,935 57,769 3,177 285,696 540,497 5,362 70,883 2,628 Expenditures C6Mdt �anCe $ 028 D. �1_ 0 �fk 0 8 tl 0 0 ,r- 0 KIB Buildings 0 0 712,485 0 0 0 0 0 0 0 Coastal Management UE 0 0 0 A 0 24,000 b 0 T1�8 00 0 0 0 0 8; 0 0 0 fl , m 2886' 700 Public Safety 0 0 0 0 0 0 0 0 0 0 Entertainment 0 #k 0 0 -'', 0 0 �: x "ti (< 0 ' 0- 0 1'�'. 0 0 A �'►` 0 0 - 0 0 Fitt 1XxtiAl- Ot her 0 0 0 0 0 0 0 0` 0 0 Transfers Out 0 0 0 0 0 0 0 0 0 0 Total Use of Funds 82,026 97,771 712,485 24,000 17,800 124,057 269,700 100 52,590 5,700 Est. Funds Available 6/30/09 ($731) $1140,801 $165,450 $33,769 ($14.623) $161,639 $270,797 $5,262 $18,293 ($ 3,072) Use of Fund Balance slid Contingencies are rat included in this summary. 94 1 L KIB Airport Trinity Fire Womens Bay Fire Woodland Islands Mission Trinity Protection Fire Protection Acres Street Street Light Lake Tide Islands Kodiak Arts Tourism Area No. 1 Depart ment District Light Area Area Gate Paving Council Facilities Fund Development Fuller Trust TOTAL $659,054 $235,788 $31,526 $3,805 $2,393 510,612 ($M,161) ($1,968) $39, 869,858 $16,013 $643,288 $43,256,848 .,,.. "'.,a,. byes. .��su,.�.� _ -. -Y `.�'', s � �.c' ., „�� x.. - ..�.✓.. x. .�., .5 tea,. ,�t��`�'��'��:t��'�'r, .x T^t�*. .. ,��5� Y. 0 0 0 0 0 0 0 0 0 0 0 21,000 0 0 0 0 0 0 0 0 0 0 0 469,810 j z 0 0 0 0 0 0 0 68,360 0 0 a 0 68,360 10.000 5 630 100 0 230 0 0 1480 000 980 13,230 1 � .#' •.;yr - : 'ay �,sr. ,� K �i aw �.s x 7 y.� rer 5F <r x.. .� + �e 0 12,790 0 0 0 0 0 0 0 0 0 197.790� ' 415,900 95,980 13,070 8,420 3,920 3,700 20,060 68,360 1,480,000 70,980 13,230 3,490,774 1,074,954 331,748 44,596 12,225 6,313 14,312 (90,101) 66,392 41,349,858 116,993 656,518 46 747,622 . � +.pa4r £*; 'fi,E+° k L' •c +7"s� ..d"y o'.r r afr�cc -.,; ,`, +�' ct ?, . `'• „�.` A P `k N L c4. % � O 0 0 0 0 0 0 0 0 0 0 0 712,485 0 0 0 0 0 0 0 0 0 0 0 24,000 0 0 0 0 0 0 0 0 1,732,540 0 0 1,732,540 415,900 95,980 13,070 8,420 3,920 3,700 20,060 68,360 1,890,000 70,980 75,000 4,051,619 $659 ,054 $235,768 $31,526 $3,805 $2,393 $10,612 ($110,16 ($1, 96 $ 39, 4 59 ,858 $ 46,013 $ 581,518 $ 42,696,003 95 415,900 95,980 13,070 8,420 3,920 3,700 0 0 0 0 0 540,990 0 0 0 0 0 68,360 0 0 68,360 � y AJ v'�� a• �•;p S y Ti" "`fib +L' k"A' j . rt ,a�.yf 1 4. I� Y tq. 4 0 0 0 0 0 0 0 0 157,460 0 0 157,460 0 0 0 0 0 0 0 0 1,732,540 0 0 1,732,540 415,900 95,980 13,070 8,420 3,920 3,700 20,060 68,360 1,890,000 70,980 75,000 4,051,619 $659 ,054 $235,768 $31,526 $3,805 $2,393 $10,612 ($110,16 ($1, 96 $ 39, 4 59 ,858 $ 46,013 $ 581,518 $ 42,696,003 95 PROGRAM BUDGET SUMMARY I CHILD CARE ASSISTANCE PROGRAM I Program Description I 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 KANA, Public Assistance, the USDA Food Program, and the U.S. Coast Guard. Objectives for 2008 -2009 • 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 FY2009. 96 �I [I r, 1 CHILD CARE ASSISTANCE REVENUES AND EXPENDITURES FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 0 5,086 87 0 State of Alaska Grants $74,150 $77,000 $77,000 $82,026 $82,026 Interest Earnings 0 107 0 477 0 TOTAL $74,150 $77,107 $77,000 $82,503 $82,026 Expenditures Personnel Services Employee Benefits Contracted Services Support Goods & Services Contingency TOTAL Position: Local Administrator $41,313 $60,424 $50,120 $47,107 $51,226 25,436 10,831 14,920 18,910 19,840 0 0 5,086 87 0 10,476 10,488 11,960 10,861 10,960 0 1,888 0 0 0 $77,225 $83,631 $82,086 $76,965 $82,026 PERSONNEL Number of Employees FY2006 FY2007 FY2008 FY2009 1.0 1.0 1.0 1.0 PERFORMANCE INDICATORS FY2006 FY2007 ACTUAL ACTUAL Average number of families served per month 65 83 Average number of children served per month 110 144 FY2008 FY2009 ESTIMATED PROJECTED 75 80 125 130 97 PROGRAM BUDGET SUMMARY 1 RESOURCE MANAGEMENT I 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 i 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. • Acquired land near North Star Elementary School for future expansion or sale. 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 2008 -2009 , • Prepare land for sale in the Womens Bay area. • Sell land in the Monashka Bay area. Significant Budget Changes There are no significant budget changes in FY2009. Previous Year's Accomplishments i • Recorded the plat of the subdivision of a 10 -acre parcel into 3 lots in Monashka Bay as reviewed and approved 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. 98 RESOURCE MANAGEMENT $11,500 $11,500 $26,494 $11,500 $26,494 Contracted Services REVENUES AND EXPENDITURES 4,550 4,233 4,550 FY2006 FY2007 FY2008 FY2008 FY2009 66,727 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Annual Use Permit $1,000 $1,000 $1,000 $1,000 $1,000 Interest Earnings 24,202 45,772 19,000 53,427 22,990 Gravel Sales 84,092 16,159 40,000 23,835 40,000 Principal Payments 177,165 13,742 17,900 18,074 18,536 Interest Payments 7,215 33,345 18,800 1,384 15,245 Land Leases 90 80 0 80 0 Use of Fund Balance 0 0 0 0 0 TOTAL $293,764 $110,098 $96,700 $97,800 $97,771 Expenditures Personnel Services $11,500 $11,500 $26,494 $11,500 $26,494 Contracted Services 373 1,001 4,550 4,233 4,550 Support Goods & Services 18,460 16,215 65,656 4,158 66,727 TOTAL $30,333 $28,716 $96,700 $19,891 $97,771 99 PROGRAM BUDGET SUMMARY BUILDING AND GROUNDS FUNDS 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 2008 -2009 • 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 FY2009. 11 i t BUILDING AND GROUNDS REVENUES AND EXPENDIITURES 101 FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Interest Earnings $10,483 $19,289 $20,000 $18,137 $8,600 Rents & Royalties - KIB 226,420 228,623 236,450 238,290 236,450 -City of Kodiak 72,387 76,520 78,590 76,520 78,590 -KIBSD 96,173 100,290 100,290 100,290 100,290 - Borough Building Annex 10,668 15,574 9,770 16,474 9,770 -Day Care Assistance 12,798 4,710 4,710 4,710 4,710 Miscellaneous 156 1 0 0 0 Use of Fund Balance 0 0 121,400 0 89,075 Transfers In- Facilities Fund 140,560 185,400 220,000 192,360 185,000 TOTAL $569,645 $630,407 $791,210 $646,781 $712,485 Expenditures Borough Building $310,885 $299,268 $406,610 $346,122 $408,985 KIB Mental Health Center 31,382 2,500 11,000 3,325 10,000 School Buildings 223,323 342,575 347,000 331,781 287,500 Parks Operation & Maintenance 6,773 10,505 26,600 10,259 6,000 TOTAL $572,363 $654,848 $791,210 $691,487 $712,485 101 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 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. Goal • Provide adequate lawn care, snow removal, and general routine maintenance in an effort to provide a safe environment and pleasant appearance. Objectives for 2008 -2009 • 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. 102 BOROUGH BUILDING EXPENDITURES FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Expenditures Personnel Services $55,875 $54,433 $99,880 $59,998 $85,830 Fringe Benefits 22,733 26,057 58,730 33,281 51,655 Contracted Services 0 0 0 0 0 Support Goods & Services 208,525 218,778 233,000 252,830 255,500 Capital Outlay 23,752 0 15,000 13 16,000 Operating Transfers 0 0 0 0 0 TOTAL $310,885 $299,268 $406,610 $346,122 $408,985 PERSONNEL Number of Employees Position: FY2006 FY2007 FY2008 FY2009 Maintenance Worker 0.5 0.5 1.5 1.5 103 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 Mental Health Center. Goal • Provide annual maintenance services to ensure a safe, usable environment. Objectives for 2008 -2009 • Provide for owner - responsible maintenance. Significant Budget Changes There are no significant budget changes in FY2009. 104 I I MENTAL HEALTH CENTER EXPENDITURES ` FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Expenditures Personnel Services $0 $243 $1,000 $31 $0 Fringe Benefits 0 81 0 9 0 Support Goods & Services 31,382 2,176 10,000 3,285 10,000 Capital Outlay 0 0 0 0 0 TOTAL $31,382 $2,500 $11,000 $3,325 $10,000 1 1�, LJ 105 PROGRAM BUDGET SUMMARY a BUILDING AND GROUNDS FUND: SCHOOL BUILDINGS Program Description F 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. s Objectives for 2008 -2009 • 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 FY2009. , i i 1 1 1 106 SCHOOL BUILDINGS EXPENDITURES 107 FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Expenditures Personnel Services $0 $15,921 $15,000 $249 $0 Employee Benefits (99) 6,361 0 188 0 Contracted Services 0 15,500 0 0 500 Support Goods & Services 222,084 271,818 282,000 300,760 287,000 Capital Outlay 0 0 50,000 0 0 Operating Transfers 1,338 32,975 0 30,584 0 TOTAL $223,323 $342,575 $347,000 $331,781 $287,500 107 PROGRAM BUDGET SUMMARY BUILDING AND GROUNDS FUND: PARKS OPERATION AND MAINTENANCE 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 (ball field 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. Goal • Provide a safe system of parks and facilities for the diverse recreational needs of Borough residents. Objectives for 2008 -2009 • 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 FY2009. 108 I I � I PARKS EXPENDITURES . FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Expenditures Personnel Services $2,875 $3,341 $21,000 $3,847 $0 Fringe Benefits (15) 1,417 0 2,003 0 Contracted Services 2,596 3,624 5,000 3,355 5,000 Support Goods & Services 1,317 2,123 600 1,054 1,000 Capital Outlay 0 0 0 0 0 TOTAL $6,773 $10,505 $26,600 $10,259 $6,000 t 109 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 (RCMP) 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. Goal • 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 2008 -2009 • 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 FY2009. Previous Year's Accomplishments • Reviewed approximately 35 projects for coastal consistency. 110 COASTAL MANAGEMENT $2,960 $14,520 $15,500 $5,940 REVENUES AND EXPENDITURES Fringe Benefits $1,731 FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 160 4,254 8,800 87 State of Alaska Grants $56,197 $25,112 $24,000 $9,197 $24,000 TOTAL $56,197 $25,112 $24,000 $9,197 $24,000 Expenditures Personnel Services $2,960 $14,520 $15,500 $5,940 $15,500 Fringe Benefits $1,731 $6,714 $0 $3,102 $0 Contracted Services 0 0 3,500 0 3,500 Support Services 160 4,254 8,800 87 5,000 TOTAL $4,851 $25,488 $27,800 $9,129 $24,000 III Tjz lei 41:191WA 11.7 :1; FY2006 FY2007 FY2008 FY2009 ACTUAL ACTUAL ESTIMATED PROJECTED Vessel and facility contingency plans reviewed 1 15 15 0 Federal and state project reviews 40 60 60 0 111 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 2008 -2009 • 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. Significant Budget Changes The Borough alternates yearly administration of this fund with the City of Kodiak. There are no significant budget changes in FY2009. 112 LEPC $3,888 $8,006 $11,000 $10,435 REVENUES AND EXPENDITURES Fringe Benefits $1,794 $2,428 FY2006 FY2007 FY2008 FY2008 FY2009 Contracted Services ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 3,300 Support Goods & Services 0 LEPC Grant $0 $17,800 $17,800 $18,273 $17,800 EOP Grant 0 0 0 0 0 TOTAL $0 $17,800 $17,800 $18,273 $17,800 Expenditures Personnel Services $3,888 $8,006 $11,000 $10,435 $11,000 Fringe Benefits $1,794 $2,428 $0 4,855 $0 Contracted Services 5,327 5,089 3,300 0 3,300 Support Goods & Services 0 4,806 3,500 2,510 3,500 TOTAL $11,009 $20,329 $17,800 $17,800 $17,800 113 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. Goal • Provide safe, well- drained and - maintained road surfaces, free of snow and ice, within current budgetary constraints. Objectives for 2008 -2009 • Continue the program of improving and maintaining existing drainage ditches area wide. • Improve gravel road surfaces. Significant Budget Changes There are no significant budget changes in FY2009. 114 WOMENS BAY ROAD SERVICE Revenues Property Taxes Annual Use Permits State Shared Revenue Interest Earnings Miscellaneous Use of Fund Balance TOTAL Expenditures Personnel Services Fringe Benefits Snow Removal /Sanding Repairs & Maintenance Grading /Ditching Support Goods & Services Transfers Out TOTAL Number of miles Road Service Cost per Mile REVENUES AND EXPENDITURES $778 $600 FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET 82,018 33,400 86,926 57,624 32,000 $96,059 $101,057 $101,057 $104,365 $101,057 20,000 20,000 20,000 24,000 20,000 0 0 0 0 0 9,318 13,127 4,475 16,710 3,000 0 15 0 0 0 0 0 0 0 0 $125,377 $134,199 $125,532 $145,075 $124,057 $400 $778 $600 $708 $600 150 333 250 432 250 31,913 79,152 33,400 82,018 33,400 86,926 57,624 32,000 31,320 32,000 7,085 13,689 38,782 15,623 37,307 1,331 4,953 20,500 280 20,500 0 0 0 0 0 $127,805 $156,529 $125,532 $130,381 $124,057 PERFORMANCE INDICATORS 12 12 12 12 12 $10,580 $12,958 $10,392 $10,793 $10,270 115 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 2008 -2009 • 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 is a 0.25 mill rate increase in FY2009. 116 SERVICE AREA NO. 1 $4,698 $6,348 $7,100 $6,132 $7,100 Fringe Benefits REVENUES AND EXPENDITURES 1,550 1,644 1,550 FY2006 FY2007 FY2008 FY2008 FY2009 100,000 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Grading/Ditching 58,598 38,799 50,000 20,078 Property Taxes $162,305 $213,004 $220,000 $225,706 $269,700 Penalties & Interest 13,077 24,675 0 24,540 0 TOTAL $175,382 $237,679 $220,000 $250,246 $269,700 Expenditures Personnel Services $4,698 $6,348 $7,100 $6,132 $7,100 Fringe Benefits 997 1,522 1,550 1,644 1,550 Snow Removal /Sanding 51,389 91,316 100,000 94,993 100,000 Repairs & Maintenance 72,568 151,115 60,250 43,346 75,000 Grading/Ditching 58,598 38,799 50,000 20,078 84,950 Support Goods & Services 641 2,083 1,100 479 1,100 TOTAL $188,891 $291,183 $220,000 $166,672 $269,700 PERFORMANCE INDICATORS Number of miles 10 10 10 10 10 Road Service Cost per Mile $19,354 $29,834 $22,541 $17,077 $27,633 117 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 2008 -2009 • This service district is currently inactive. Significant Budget Changes The fund balance will be used to defray any administrative costs incurred over the next year. 118 1 1 i 1 1 i 1 1 1 i 1 1 1 1 1 1 1 1 1 SERVICE AREA NO. 2 REVENUES AND EXPENDITURES FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Interest Earnings $164 $569 $0 $363 $100 TOTAL $164 $569 $0 $363 $100 Expenditures Support Goods & Services $0 $0 $0 $0 $100 TOTAL $0 $0 $0 $0 $100 119 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 2008 -2009 • 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 FY2009. 120 MONASHKA BAY ROAD SERVICE AREA $403 $1,399 $825 $519 REVENUES AND EXPENDITURES 15,630 18,524 FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 3,753 7,000 1,240 6,000 Property Taxes $28,135 $39,807 $40,500 $43,086 $51,860 Interest Earnings 2,698 3,905 2,675 3,923 730 TOTAL $30,833 $43,712 $43,175 $47,009 $52,590 Expenditures Personnel Services $403 $1,399 $825 $519 $600 Snow Removal /Sanding 15,630 18,524 15,000 23,007 20,000 Repairs & Maintenance 921 38,245 20,000 42,307 25,790 Grading/Ditching 6,993 3,753 7,000 1,240 6,000 Support Goods & Services 76 189 350 75 200 TOTAL $24,023 $62,110 $43,175 $67,148 $52,590 PERFORMANCE INDICATORS Number of m iles 2 2 2 2 2 Road Service Cost per Mile $14,472 $37,416 $26,009 $40,451 $31,681 121 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 2008 -2009 • Provide safe and adequate roads. Significant Budget Changes There are no significant budget changes in FY2009. 122 BAYVIEW ROAD SERVICE AREA Revenues PropertyTazes Interest Earnings TOTAL Expenditures Personnel Services Fringe Benefits Snow Removal /Sanding Repairs & Maintenance Grading/Ditching Support Goods & Services TOTAL REVENUES AND EXPENDITURES $0 $0 FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET 6,349 3,000 978 2,343 1,500 $5,611 $5,491 $5,500 $6,621 $5,500 45 413 200 213 200 $5,656 $5,904 $5,700 $6,834 $5,700 $33 $0 $0 $322 $0 16 0 0 241 0 2,620 2,754 3,000 6,349 3,000 978 2,343 1,500 640 1,500 763 1,225 1,100 1,213 1,100 8 47 100 9 100 $4,418 $6,369 $5,700 $8,774 $5,700 PERFORMANCE INDICATORS Number of miles Road Service Cost per Agile 1 1 1 1 1 $4,751 $6,848 $6,129 $9,434 $6,129 123 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. Goals • 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 2008 -2009 • 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 909 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 FY2009. 124 ' Expenditures FIRE PROTECTION AREA NO. 1 $67,650 $77,469 $72,150 $77,651 $79,170 Temporary Help REVENUES AND EXPENDITURES 0 0 ' FY2006 FY2007 FY2008 FY2008 FY2009 24,000 ACTUAL ACTUAL BUDGET ACTUAL BUDGET 36,910 Revenues Property Taxes $345,551 $362,301 $376,000 $394,384 $393,000 10,000 Interest Earnings 43,044 60,483 0 51,637 10,000 199,820 Instruction /space rentlother 6,909 3,709 5,500 4,345 12,900 I Use of Fund Balance 0 0 45,000 0 0 0 TOTAL $395,504 $426,493 $426,500 $450,366 $415,900 1 1 125 Expenditures Salaries (including overtime) $67,650 $77,469 $72,150 $77,651 $79,170 Temporary Help 0 0 0 0 5,000 Volunteers 23,295 21,420 24,000 19,860 24,000 Fringe Benefits 24,192 30,856 36,540 36,441 36,910 Contracted Services 5,124 900 13,000 1,268 10,000 Support Goods & Services 99,444 117,354 161,170 135,999 199,820 Capital Outlay 35,033 725,910 69,640 46,470 61,000 Depreciation 0 0 50,000 0 0 TOTAL $254,738 $973,909 $426,500 317,689 415,900 1 1 125 PROGRAM BUDGET SUMMARY WOMENS BAY FIRE DEPARTMENT Program Description 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 response service through training and continuing medical education. This includes providing initial care and patient contact until advanced support and transport can be provided. • Maintain a constitution and bylaws. • Maintain up -to -date equipment to ensure firefighter and community safety. Objectives for 2008 -2009 • Respond within 10 minutes of an alarm on 909 of all calls for assistance. • Maintain a trained force of 20 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 in mutual aid agreements for the Kodiak area community. • Research and apply for grant monies as they become available to augment the annual operating budget. • Develop and formalize SOP /SOG to better define department operations. Significant Budget Changes There are no significant budget changes in FY2009. 126 I I WOMENS BAY FIRE DEPARTMENT REVENUES AND EXPENDITURES 127 FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Property Taxes $62,476 $65,598 $65,598 $67,988 $67,990 State Grant 222,457 24,931 0 0 0 State Shared Revenue 0 0 0 0 0 Interest Earnings 3,609 10,863 500 17,285 5,000 Other 0 0 0 0 0 Rent 9,535 9,252 10,212 10,212 10,200 Use of Fund Balance 0 0 0 0 0 Operating Transfers 16,467 12,788 16,700 12,790 12,790 TOTAL $314,544 $123,432 $93,010 $108,275 $95,980 Expenditures Personnel Services $1,670 $919 $3,000 $1,911 $1,000 Fringe Benefits 499 341 0 434 0 Contracted Services 0 0 0 0 0 Support Goods & Services 40,143 31,614 52,210 47,402 62,980 Capital Outlay 222,457 52,264 27,800 0 32,000 Debt Service 1,275 971 10,000 274 0 Operating Transfers 0 0 0 0 0 TOTAL $266,044 $86,109 $93,010 $50,021 $95,980 127 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. Goal • Minimize the impact on life and property attributable to fire through the development and implementation of fire prevention and suppression programs. Objectives for 2008 -2009 • 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 FY2009. 128 AIRPORT FIRE PROTECTION DISTRICT REVENUES AND EXPENDITURES FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Property Taxes $15,204 $12,787 $12,830 $12,793 $12,440 Penalties & Interest 1,176 2,092 1,400 2,332 630 Use of Fund Balance 0 0 0 0 0 TOTAL $16,380 $14,879 $14,230 $15,125 $13,070 Expenditures Support Goods & Services $26 25 $1,440 23 $280 Operating Transfers (WBFD) 16,467 12,788 12,790 12,790 12,790 TOTAL $16,493 $12,813 $14,230 $12,813 $13,070 129 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. Goal • Provide street lighting to ensure a safer environment for all residents and visitors of Woodland Acres. Objectives for 2008 -2009 • Maintain and adequately fund the current street lights throughout Woodland Acres. Significant Budget Changes There is a 0.25 mill rate increase in FY2009. 130 WOODLAND ACRES STREET LIGHTS $0 $0 $0 $0 Support Goods & Services 5,659 REVENUES AND EXPENDITURES 5,600 6,000 Capital Outlay 0 FY2006 FY2007 FY2008 FY2008 FY2009 $5,561 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Property Taxes $0 $0 $0 $0 $8,320 Interest Earnings 619 749 600 547 100 Use of Fund Balance 0 0 5,400 0 0 TOTAL $619 $749 $6,000 $547 $8,420 Expenditures Personnel Services $0 $0 $0 $0 $0 Support Goods & Services 5,659 5,561 6,000 5,600 6,000 Capital Outlay 0 0 0 0 2,420 TOTAL $5,659 $5,561 $6,000 $5,600 $8,420 131 PROGRAM BUDGET SUMMARY TRINITY ISLANDS STREET LIGHT SERVICE AREA 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 2008 -2009 • Maintain street lights throughout the Trinity Islands subdivision. Significant Budget Changes There are no significant budget changes in FY2009. 132 TRINITY ISLANDS LIGHTING DISTRICT $0 $500 $0 $0 REVENUES AND EXPENDITURES 3,300 1,957 3,920 FY2006 FY2007 FY2008 FY2008 FY2009 0 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Property Taxes $3,892 $3,825 $3,800 $3,871 $3,860 Interest Earnings 0 21 0 129 60 Proceeds from Debt 0 0 0 0 0 TOTAL $3,892 $3,846 $3,800 $4,000 $3,920 Expenditures Personnel Services $0 $0 $500 $0 $0 Support Goods & Services 1,822 1,928 3,300 1,957 3,920 Capital Outlay 0 0 0 0 0 TOTAL $1,822 $1,928 $3,800 $1,957 $3,920 133 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 2008 -2009 • Remove debris and maintain the tide gate. Significant Budget Changes There are no significant budget changes in FY2009. 134 MISSION LAKE TIDE GATE Revenues Property Taxes Interest Earnings Miscellaneous -Other Proceeds from Debt TOTAL Expenditures Personnel Services Fringe Benefits Contracted Services Support Goods & Services Capital Outlay TOTAL REVENUES AND EXPENDITURES $247 $1,000 FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET 370 2,000 12 131 50 $2,456 $3,115 $3,000 $3,473 $3,470 0 175 50 517 230 0 0 0 0 0 0 0 0 0 0 $2,456 $3,290 $3,050 $3,990 $3,700 $253 $247 $1,000 $580 $1,000 113 127 0 291 0 1,000 0 1,000 370 2,000 12 131 50 101 700 0 0 1,000 0 0 $1,378 $505 $3,050 $1,342 $3,700 135 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 2008 -2009 • Maintain the 428 linear feet of new pavement. Significant Budget Changes There are no significant budget changes in FY2009. 136 TRINITY ISLANDS PAVING $0 $0 $0 $0 $0 REVENUES AND EXPENDITURES 155 32,100 85 FY2006 FY2007 FY2008 FY2008 FY2009 7,780 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 0 0 TOTAL Penalties /Interest $43 $711 $0 $466 $0 Special Assessments 42,171 41,658 39,880 35,192 19,160 Interest Earnings 0 703 0 2,257 900 TOTAL $42,214 $43,072 $39,880 $37,915 $20,060 Expenditures Allocated Salaries $0 $0 $0 $0 $0 Support Goods and Services 38 155 32,100 85 13,110 Debt Service 0 8,572 7,780 7,778 6,950 Operating Transfer, capital projects 0 0 0 0 TOTAL $38 $8,727 $39,880 $7,863 $20,060 137 PROGRAM BUDGET SUMMARY KODIAK ARTS COUNCIL Program Description The Kodiak Arts Council serves the Kodiak Island Borough as a leader and representative in matters that affect the arts. The Council works with the Kodiak Island Borough School District and other community agencies to facilitate arts education. The Council's functions include: • Facilitating arts education programs and services; • Presenting a Performing Arts Series of touring artists and local artists and performances; • Producing theater, dance, music and cultural events; • Serving local artists and arts organizations; • Offering youth arts programs, including summer programs; • Advocating for arts awareness, development and support; • Working with Kodiak's diverse peoples to facilitate cultural development and multi - cultural awareness and preservation; and • Encouraging community understanding, tolerance, unity, and respect through cultural education, participation, and sharing. Goals • Increase public awareness and participation in the arts. • Ensure effective education in the arts. • Advocate and promote public and private support of the arts. • Provide services to artists, arts organizations, and the community. • Define Borough arts needs and recommend long -range solutions and programs. Objectives for 2008 -2009 • Present cultural awareness education for children and adults through Summer Arts for Youth, multi- cultural performances, workshops, and classes. • Develop and educate creative local talent through workshops, classes, rehearsals, performances, and interaction with professional touring artists. • Present a Performing Arts Series of the finest artistic quality that addresses the Borough's multi - cultural diversity. • Train teachers to use the arts as an inter - disciplinary educational tool. • Increase earned and contributed income by the quality and worth of programming and increase audience /membership support. Significant Budget Changes There are no significant budget changes in FY2009. 138 KODIAK ARTS COUNCIL Revenues Council Reimbursement TOTAL Expenditures Personnel Services Employee Benefits Insurance and Bonding TOTAL REVENUES AND EXPENDITURES $45,412 $47,160 FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET 432 0 464 0 $60,423 $71,232 $69,460 $62,795 $68,360 $60,423 $71,232 $69,460 $62,795 $68,360 $45,659 $45,412 $47,160 $46,911 $46,410 15,472 18,286 22,300 20,971 21,950 423 432 0 464 0 $61,554 $64,130 $69,460 $68,346 $68,360 139 PROGRAM BUDGET SUMMARY FACILITIES FUND Program Description This fund was established with the proceeds from the sale of Shuyak Island. The Borough entered into an agreement with the Exxon Valdez Oil Spill Trustee Council to sell all 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. Goal • Preserve the principal of the fund; and to achieve a fair rate of return on our investments. Objectives for 2008 -2009 • Realize a 3.57% rate of return on Facilities Fund investments during FY2009. Significant Budget Changes There are no significant budget changes in FY2009. Fund Balance from inception $40,000,00 $3:),000,UUJ $30,000,00 $25,000,000 $20,000,000 $15,000,003 $10.000,000 $5,000,000 140 4r1�A �y 6 � � Er� E +c FACILITIES FUND $0 $0 $157,750 $0 $157,460 Operating Transfers REVENUES AND EXPENDITURES Building and Grounds FY2006 FY2007 FY2008 FY2008 FY2009 Debt Service ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 114,000 190,000 700,000 700,000 0 Interest Earnings $1,477,536 $2,192,965 $2,000,000 $2,046,070 $1,480,000 Use of Fund Balance 0 0 0 0 410,000 TOTAL $1,477,536 $2,192,965 $2,000,000 $2,046,070 $1,890,000 Expenditures Contingencies $0 $0 $157,750 $0 $157,460 Operating Transfers Building and Grounds 140,560 185,400 220,000 192,360 185,000 Debt Service 462,475 714,000 922,250 922,250 1,150,000 Capital Projects 114,000 190,000 700,000 700,000 0 Hospital Improvements 0 0 0 397,540 TOTAL $717,035 $1,089,400 $2,000,000 $1,814,610 $1 Annual Contributions 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 1 ova < 0 < ati K ati Kati F� Kati �ti �.p �ti 141 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 2008 -2009 • Fund a variety of tourism packages available within the Kodiak Island Borough. Significant Budget Changes There are no significant budget changes in FY2009. 142 TOURISM DEVELOPMENT Revenues Bed Tax Revenue Interest Earnings TOTAL Expenditures Contracted Services Kodiak Convention Bureau Village Portion Support Goods & Services TOTAL REVENUES AND EXPENDITURES $0 $0 FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET 0 0 0 0 $47,645 $68,867 $50,000 $79,182 $70,000 150 812 0 1,293 980 $47,795 $69,679 $50,000 $80,475 $70,980 $0 $0 $0 $0 $0 45,000 45,000 50,000 50,000 55,000 0 0 0 0 0 0 13,225 0 8 15,980 $45,000 $58,225 $50,000 $50,008 $70,980 143 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 • Make all payments in a timely manner. Objectives for 2008 -2009 • Make timely payments to trust beneficiaries. • Purchase needed equipment for the hospital. Significant Budget Changes There are no significant budget changes in FY2009. 144 FULLER TRUST Revenues Interest Earnings Fuller Trust Proceeds Use of Fund Balance TOTAL Expenditures Beneficiary payments Insurance and bonding Contingencies Operating Transfer, hospital TOTAL REVENUES AND EXPENDITURES $8,000 $8,500 FY2006 FY2007 FY2008 FY2008 FY2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET 0 362,000 0 0 $0 $5,100 $0 $32,271 $13,230 75,000 531,180 437,000 23,191 0 0 0 0 0 61,770 $75,000 $536,280 $437,000 $55,462 $75,000 $8,500 $8,000 $8,500 $5,500 $8,500 127 113 0 709 0 0 0 362,000 0 0 66,500 66,500 66,500 66,500 66,500 $75,127 $74,613 $437,000 $72,709 $75,000 145 DEBT SERVICE FUNDS 1 1 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 additional 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 projects. 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. P« c.Ple 9ondW &M 2.500 2.000 1.500 ,.ODO sW 147 2700 2001 2001 2003 2001 2005 2008 20W 2008 2oro 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 Bonded Debt per Assessed Value 6.00% 5.00% 4.00% 3.00% 2.00°1. 1.00% 0.0N 2000 2001 2002 2003 2004 2005 2006 2007 2006 2009 148 1 1 1 1 1 1 i 1 1 i 1 1 1 1 1 1 i 1 1 The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed fifteen (15) percent. Debt Service Expense Per Governmental Funds Expense 12% 11% 10% 9% 8% m 7% C" m 6% m IL 5% 4% 3% 2% 1% 0% 149 2000 2001 2002 2003 2004 2005 2006 2007 2008 2008 Years 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 ($81,512) at the end of fiscal year 2006. The Debt Service fund balance is maintained at levels to ensure that enough money is set aside to cover the obligations for each year. Debt Service Fund Balance f X A 01111 800,000 600,000 Bond Ratings e99 2000 2001 2002 2003 2004 2006 2007 2008 The Borough's bond ratings are further evidence of its financial strength. General Obligation, 1998 General Obligation, 2000 E General Obligation, 2000 F General Obligation, 2004C General Obligation, 2004D Moody's Standard Investors Service And Poors Fitch Ratings AAA AAA Aaa AAA Aaa AAA Aaa AAA 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. 150 Summary of Outstanding Debt General Obligation Bonds 151 Outstanding FY 2009 Requirements Outstanding Balance Balance July 1,2008 Principal Interest June 30,2009 General Obligation Bonds Series 1998 8,015,000 1,200,000 344,645 6,815,000 General Obligation Bonds Series 2000E 520,000 165,000 26,000 355,000 General Obligation Bonds Series 2000F 450,000 140,000 31,960 310,000 General Obligation Bonds Series 2004C 8,175,000 340,000 349,246 7,835,000 General Obligation Bonds Series 2004D 10,040,000 435,000 415,700 9,605,000 General Obligation Bonds Series 2008 8,000,000 250,000 359,417 7,750,000 Total $35,200,000 $2,530,000 $1,526,968 $32,670,000 151 GENERAL OBLIGATION REFUNDING BONDS, 1998 SERIES A RETIREMENT SCHEDULE 1998 Bond Issue This issue, dated December 7, 1998, 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 1998 Bonds. The financial advisor for this issue was Kaplan Financial Consulting, Inc. Legal opinion was rendered by bond council, Birch, Horton, Bittner, and Cherot. The paying agent for this issue is Alaska USA Trust Company. These bonds were issued to refund all but $1,030,000 of the 1994 bond issue, resulting in a total interest savings of $504,859. 152 Interest Principal Interest Fiscal Interest due due due year rate August 15 February 15 February 15 Total 2009 4.30% 172,323 1,200,000 172,322 1,544,645 2010 4.30% 146,523 1,250,000 146,522 1,543,045 2011 4.30% 119,648 1,305,000 119,647 1,544,295 2012 4.30% 91,590 1,360,000 91,590 1,543,180 2013 4.30% 62,350 1,420,000 62,350 1,544,700 2014 4.30% 31,820 1,480,000 31,820 1,543,640 $ 624,254 $ 8,015,000 $ 624,251 $ 9,263,505 152 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, W ohlforth, 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. Principal Interest Interest Fiscal Interest due year rate August 01 2009 5.00% 13,000 2010 5.00% 8,875 2011 5.00% 4,500 $ 520,000 $ 26,375 $ 26,375 Principal Interest due due February 01 February 01 Total 165,000 13,000 191,000 175,000 8,875 192,750 180,000 4,500 189,000 $ 520,000 $ 26,375 $ 572,750 153 C 0 OBLIGATION BOND, 2000 SERIES F REI'MEMENT 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. 154 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 $3 ,745 $ 515,490 154 11 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, as Nom inee 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. Fiscal year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Interest rate 4.250% 4.250% 4.250% 4.250% 4.000% 4.000% 4.000% 4.100% 4.250% 4.300% 4.400% 4.500% 4.500% 4.625% 4.750% 4.800% 4.800% Interest due July I 178,236 171,011 163,573 155,817 147,636 139,136 130,836 122,136 113,136 103,501 93,194 82,229 70,569 58,082 45,032 31,041 15,960 $ 1,821,123 Principal due Julv 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 D 0,1 iJ,wv Interst due January 1 171,011 163,573 155,817 147,636 139,136 130,836 122,136 113,136 103,501 93,194 82,229 70,569 58,082 45,032 31,041 15,960 $ 1,642,888 Total 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 $ 11,283,051 155 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, W ohlforth, 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. Fiscal year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Interest rate 3.00% 3.00% 3.50% 3.50% 3.50% 4.00% 4.00% 4.00% 4.00% 4.00% 4.50% 4.50% 4.50% 4.50% 5.00% 5.00% 5.00% Interest due November 211,113 204,588 197,913 189,863 181,550 172,975 162,775 152,175 141,175 129,775 117,875 103,925 89,300 74,113 58,250 39,750 20,375 Principal due AT,....._.1.,._ 1 435,000 445,000 460,000 475,000 490,000 510,000 530,000 550,000 570,000 595,000 620,000 650,000 675,000 705,000 740,000 775,000 815,000 a L,L41,+88 a iv,v+v,vvv Interst due May 1 204,588 197,913 189,863 181,550 172,975 162,775 152,175 141,175 129,775 117,875 103,925 89,300 74,113 58,250 39,750 20,375 Total 850,700 847,500 847,775 846,413 844,525 845,750 844,950 843,350 840,950 842,650 841,800 843,225 838,413 837,363 838,000 835,125 835,375 $ 2,036,375 $ 14,323,863 156 � I 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 157 Interest Interest due Principal due Interst due Fiscal year rate October 1 April 1 April 1 Total 2009 5.00% 172,437 250,000 186,980 609,417 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 5.00 136,230 350,000 136,230 622,460 2017 4.00 127,480 370,000 127,480 624,960 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 4.509o' 76,680 470,000 76,680 623,360 2024 4.709o' 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 29,000 565,000 29,000 623,000 2028 5.00 14,875 595,000 14,875 624,750 $$ 2� $ 8,000,000 $2,233,025 $ 12,451,507 157 PROGRAM BUDGET SUMMARY 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 2008 -2009 • To meet all debt service requirements when due, thus avoiding any charges for penalties or interest. Significant Budget Changes No significant budget changes. 158 Revenues State Shared Revenues Debt Reimbursement - current Debt Reimbursement - 2 yr lag Interest Earnings Other Premium on Bonds Transfers In TOTAL REVENUES Expenditures EDUCATION Legal Fees Support Goods and Services Principal Payments General Obligation 1998 General Obligation 2000 E General Obligation 2000 F General Obligation 2003 General Obligation 2004 C General Obligation 2004 D General Obligation 2008 Interest Payments General Obligation - 1998 General Obligation 2000 E General Obligation 2000 F General Obligation 2003 General Obligation 2004 C General Obligation 2004 D General Obligation 2008 SUBTOTAL EDUCATION HOSPITAL Support Goods & Services Principal - 1998 GO Bond Principal - 2003 GO Bond Interest- 1998 GO Bond Interest - 2003 GO Bond Operating Transfer SUBTOTAL HOSPITAL KARLUK LOANS ' Principal Interest SUBTOTAL KARLUK LOANS I TOTAL EXPENDITURES REVENUES AND EXPENDITURES F.Y. 2006 F.Y. 2007 F.Y. 2008 F.Y. 2008 F.Y. 2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $2,129,906 $1,771,805 $1,789,310 $1,784,005 $2,144,617 16,500 8,250 0 6,245 0 40,264 25,751 20,000 29,969 10,000 (747) 0 0 160,000 0 0 0 0 44,652 0 1,480,155 1,645,143 1,661,460 1,661,460 1,913,036 $3,666,078 $3,450,949 $3,470,770 $3,520,086 $4,067,653 $0 $0 $0 $20,476 $0 400 1,350 10,000 6,245 1,300 30,000 30,000 580,000 580,000 605,000 145,000 150,000 160,000 160,000 165,000 110,000 120,000 130,000 130,000 140,000 508,000 520,000 0 0 310,000 325,000 340,000 340,000 350,000 180,000 410,000 420,000 420,000 435,000 0 0 0 250,000 201,490 198,248 199,090 199,090 174,150 48,200 41,313 34,000 34,000 26,000 57,050 49,460 41,060 41,060 31,960 26,350 13,650 0 0 385,784 370,284 356,470 356,471 342,020 638,377 440,975 428,530 428,525 415,700 0 0 0 0 359,420 $2,640,651 $2,670,280 $2,699,150 $2,715,867 $3,295,550 $0 $1,300 $0 $200 $0 30,000 30,000 570,000 570,000 595,000 497,000 510,000 0 0 197,405 198,248 195,000 195,005 170,500 25,813 13,388 0 0 0 0 0 0 $750,218 $752,936 $765,000 $765,205 $765,500 $5,468 $5,361 $5,450 $5,441 $5,523 3,020 1,242 1,170 1,162 1,080 $8,488 $6,603 $6,620 $6,603 $6,603 $3,399,357 $3,429,819 $3,470,770 $3,487,675 $4,067,653 159 PROGRAM BUDGET SUMMARY DEBT SERVICE — OTHER Program Description This department was set up to handle the long -term portion of the accrued vacation of Kodiak Island Borough employees. Goal To always have sufficient funds to cover the long -term portion of the employees' accrued vacations. Objectives for 2008 -2009 • To have funds available to cover the long -term portion of the employees' accrued vacations. Significant Budget Changes It is not possible to estimate the direction or amount of transfer in this account; therefore we have made the decision to no longer budget for this account. 160 DEBT SERVICE - OTHER $0 $0 $0 $0 $0 REVENUES AND EXPENDITURES F.Y. 2006 F.Y. 2007 F.Y. 2008 F.Y. 2008 F.Y. 2009 0 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 0 0 0 0 Transfers In: 0 0 0 0 General Fund KIB $0 $0 $0 $0 $0 Buildings and Grounds 0 0 0 0 0 Bayside Fire Station 0 0 0 0 0 TOTAL TRANSFERS IN $0 $0 $0 $0 $0 Expenditures Employee Benefits $0 $0 $0 $0 $0 Transfers Out: General Fund 0 0 0 0 0 Land Sale Fund 0 0 0 0 0 Buildings and Grounds 0 0 0 0 0 Fire Service 0 0 0 0 0 TOTAL EXPENDITURES $0 $0 $0 $0 $0 161 CAPITAL PROJECTS FUNDS 1 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 more 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 $46,265,527 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 ■ Fund 410 - Borough Capital Projects Fund 420 - Bonded Debt School Const. Fund 430 -State Capital Grants IR Fund 490 - Landfill Capital Projects d Fund 495 - Hospital Capital Projects Capital Project Funds 163 910 IL9 add 9.QQ 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 $2,644,289 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 is $31,174,160 in ongoing capital projects in this fund. On October 7, 2008 there is a general election and one of the items on the ballot is a proposition to sell $115,300,000 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: 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. Again, because all of these projects will be transferred to the School District upon completion there will be 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 $8,536,790 in our State Capital Grants fund. • $3,638,940 in education related grants • $1,466,350 in transportation grants • $3,150,000 for construction of a new Alaska Department of Fish and Game Building • $281,500 in other projects 164 C i I ' 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 has 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. ' The Future The School District has voiced a need for a new high school. The Borough placed a proposition to sell ' $115,000,000 of general obligation bonds on our last election but it was voted down. The school district will probably come back with a scaled down project that the voters will approve. ' There is going to be a need to open up a new landfill or significantly increase the size of the current landfill. The Borough has hired consultants to give direction on the best approach. I 165 1 Projects: Fund 410 - Borough Capital Projects $ 3,185,612 $ 541,323 $ - Fund 420 - Bonded Debt School Const. 31,986,678 812,518 - Capital Projects FY08 Ammended Completed FY 2009 FY 2001 Summary by Fund Budget Projects Additions L -T -D Budget Revenues: Fund 410 - Borough Capital Projects $ 3,185,612 $ 541,323 $ - $ 2,644,28 Fund 420 - Bonded Debt School Const. 31,986,678 812,518 - 31,174,160 Fund 430 -State Capital Grants 8,961,232 424,442 - 8,536,7 Fund 490 - Enterprise Fund Capital Projects 3,000,000 - - 3,000, Fund 495 - Enterprise Fund Capital Projects 910,288 - - 910,288 Total Revenues: $ 48,043,810 $ 1,778,283 $ - $ 46,265,527 Projects: Fund 410 - Borough Capital Projects $ 3,185,612 $ 541,323 $ - Fund 420 - Bonded Debt School Const. 31,986,678 812,518 - Fund 430 -State Capital Grants 8,961,232 424,442 - Fund 490 - Landfill Capital Projects 3,000,000 - - Fund 495 - Hospital Capital Projects 910,288 - - $ 2,644,28 � 31,174,16 8,536,790 3, 000, 910.28 48,043,810 $ 1 $ 46,265,527 166 1 1 1 1 1 1 1 1 1 Previous Activity Activity Activity Activity Activity Years Activity FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 $ 1,486,058 $ 1,068,231 $ 90,000 $ - 22,265,610 300,000 - - - 2,741,702 5,601,456 - - - 2,544,897 455,103 - - - 727,783 - - - - - $ 29,766, 050 $ 7,424, 790 $ 90,000 $ $ 984,053 $ 1,237,796 $ 236,500 $ 125,941 $ 60,000 $ - 4,247,545 13,783,921 7,619,709 - - - 4,542,885 2,479,408 1,055,000 1,315,000 970,000 2,763,609 220,342 16,049 - - - 209,416 700,872 - - - - $ 12,747, 508 $18,422,339 $ 8,927,258 $1,440,941 $ 1, 030, 000 $ - 167 Capital Projects FY08 Ammended Completed FY 2009 FY09 Fund 410 - Borough Capital Projects: Budget Projects Additions L -T -D Budget Revenues: Interest Earnings $ 304,898 $ - $ - $ 304,898 Contributions for BMX Track 39,670 - - 39,670 State Grant 390,508 - - 390,508 Total Revenues 735,076 - - 735,076 Operating Transfers In: General Fund $ 517,352 $ 517,352 $ - $ - GIS - Funds 100, 210 - - - - Building and Grounds Fund 50,000 - - 50,000 Facilities Fund 1,434,384 23,971 - 1,410,413 Fund 263 - Trinity Acres Paving - - - - Debt Service - - - - Bayside Fire Department 448,800 - - 448,800 Total Operating Transfers In 2,450,536 541,323 - 1,909,213 Total Revenues $ 3,185,612 $ 541,323 $ - $ 2,644,289 Projects: 146 BMX Bike Park $ 94,670 $ - $ - $ 94,670 174 Bayside Storage Addition & Engine Bay 426,800 - - 426,800 00102 Bayside Underground Electrical 22,000 - - 22,000 03105 Northstar School road/parking lot design 50,000 - - 50,000 03106 KHS emergency generator 50,000 - - 50,000 03108 Borough Building Parking 50,000 - - 50,000 03109 Borough Building air handling penthouse 10,000 - - 10,000 03110 Borough Building emergency generator 20,000 - - 20,000 03120 Women's Bay Cmp Plan Revision 33,380 - - 33,380 05023 Peterson Seismic Upgrade 540,508 - - 540,508 05025 High School Gym Seismic Upgrade 50,000 - - 50,000 06001 Computer Upgrade 114,000 114,000 - - 07015 HS Kitchen Floor 12,323 12,323 - - 07016 R and R Panamaroff Creek Culverts 30,000 - - 30,000 07017 Hospital Solarioum 25,000 25,000 - - 07018 High School Pool Repairs 40,000 - - 40,000 08001 KMS Asbestos Abatement 182,000 - - 182,000 08002 Main Elementary Asbestos Abatement 43,000 - - 43,000 08003 HS Soil Remediation 497,000 - - 497,000 08004 Computer Asst Mass Appraisal /Collection 400,000 - - 400,000 Transfers out - Fund 430 390,000 390,000 - - 400 Undesignated 104,931 - - 104,931 Total Borough Proiects $ 3,185,612 $ 541,323 $ - $ 2,644, 168 169 Previous Activity Activity Activity Activity Activity Years Activity FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 $ 123,916 $ 90,982 $ 90,000 $ - $ - $ - 39,670 - - 113,259 277,249 - 276,845 368,231 90,000 - - - 50,000 - 710,413 700,000 448,800 1,209,213 700,000 - - - - $ 1,486,058 $ 1,068,231 $ 90,000 $ $ 80,242 $ 14,428 $ - $ - $ 41,629 124,730 206,500 53,941 - - - - - 22,000 - - 29,189 20,811 - - - - - - - 50,000 - - - - - - 50,000 - - - - - 10,000 2,353 17,647 - - - - 22,392 10,988 - - - - 63,956 476,552 - - - - 5,157 44,843 - - - - - - 30,000 - - - - 40,000 - - - - 131,333 50,667 - - - - 32,800 10,200 - - - - 460,528 36,472 - - - - 114,473 285,527 - - _ _ - 104,931 - - - _ $ 984,053 $ 1,237,796 $ 236,500 $ 125,941 $ 60,000 $ - 169 J 146 , Project Title: BMX Bike Park Project Number: Project Description: Construct a bike park for public use. Bxpenditure Category Estimated Prior Years Project ' Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 2009 -10 Administration $ 6,000 $ 5,553 $ 447 $ - $ - $ - $ - $ - , Land - - - $ 15,229 Site Investigation ' Design Services - - - Construction 88,670 43,725 44,945 14,428 - - - - - Equipment - - - - - Other Services - 30,964 (30,964) - - - - - Contingency - - - Overhead - - Totals $ 94,670 $ 80,242 $ 14,428 $ 14,428 $ ' Cost Beyond 5 -year program None 18,090 Source of Funding: Contributions and interest earnings - Operating Budget Effect: $10,000 per year from the Buildings and Grounds Fund , Project Title: Bayside Storage Addition & Engine Bay Project Number: 174 Project Description: Addition of storage room for classroom and other equipment, ' additon of one engine bay, install sprinkler system in classroom. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 , Administration $ 20,000 $ 4,771 $ 15,229 $ 5,000 $ 5,000 $ 5,229 $ - $ - Land - - - - - - - Site Investigation - - - - Design Services 27,500 9,410 18,090 18,090 - - - - , Construction 286,800 11,530 275,270 100,000 200,000 48,712 - - Equipment - 58 (58) - - - Other Services 17,500 15,860 1,640 1,640 1,500 Contingency 75,000 - 75,000 - Overhead - - - - - Totals $ 426,800 $ 41,629 $ 385,171 $ 124,730 $ 206,500 $ 53,941 $ - $ - Cost Beyond 5 -year program None Source of Funding: Fire Protection Area No. 1 Operating Budget Effect: $10,000 per year ' 170 U ' Project Title: Bayside U7derground Electrical Project Number: 00102 Project Description: Replace poorer pole with underground electric. ' Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ 22,000 $ - $ 22,000 $ - $ - $ - $ - $ - Land ' Site Investigation - - - - - - Design Services - Construction - Equipment Other Services - - - _ - - - - Contingency - ' Overhead - - - Totals $ 22,000 $ $ 22,000 $ - $22,000 _ - $ $ $ Cost Beyond 5 -year program None ' Source of Funding: Fire Protection Area No. 1 Operating Budget Effect: None Project Title: Norths tar School road/parking lot design Project Number: 03105 Project Description: Design a combined playgrounwparking area and address drainage issues. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ 8,000 $ 6,929 $ 1,071 $ - $ - $ - $ - $ - Land - - - Site Investigation - - - Design Services 42,000 21,737 20,263 20,811 - - - Construction - - _ _ Equipment - - - Other Services - 523 (523) - - - - Contingency - - - Overhead - - _ _ Totals $ 50,000 $ 29,189 $ 20,811 $ 20,811 $ - $ - $ - $ - Cost Beyond 5 -year program None Source of Funding: Interest Earnings Operating Budget Effect: None - if project is completed the School District will be reponsible for all operating and maintenance costs. 7 171 1 Cost Beyond 5 -year program None Source of Funding: Interest Earnings , Operating Budget Effect: This will replace the existing generator. The maintenance and operating costs should remain the same 1$ Project Title: Borough Building Parking Project Number: 03108 Project Description: Enlarge and resurface parking lot , Expenditure Category Estimated Prior Years Project , Project Idle: KHS emergency generator Expenditures Project Number: 03106 2009 -10 2010 -11 2011 -12 2012 -13 Project Description: Move generator from the hospital to the high school. $ - $ 1,000 $ - Expenditure Category Estimated Prior Years Project - , - Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 - Administration $ 1,000 $ - $ 1 $ - $ - $ 1,000 $ - $ - - - Land - - - - 49,000 Site Investigation Equipment - - - Design Services - - - - - ' - - Construction 49,000 49,000 - 49,000 - - - Equipment - - - - - ' Other Services - $ 50,000 $ - $ 50,000 $ - Contingency - Overhead Totals $ 50,000 $ - - $ 50,000 $ - - $ - $ 50,000 $ ' Cost Beyond 5 -year program None Source of Funding: Interest Earnings , Operating Budget Effect: This will replace the existing generator. The maintenance and operating costs should remain the same 1$ Project Title: Borough Building Parking Project Number: 03108 Project Description: Enlarge and resurface parking lot , Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ 1,000 $ - $ 1,000 $ - $ - $ - $ 1,000 $ - Land - - - - Site Investigation - - - - - Design Services - - - - - - Construction 49,000 49,000 - - 49,000 - Equipment - - - - Other Services - - - - - - Contingency - - - - - - Overhead - - - - - - Totals $ 50,000 $ - $ 50,000 $ - $ - $ - $ 50,000 $ Cost Beyond 5 -year program None Source of Funding: Facilities Fund Operating Budget Effect: Changes in the costs of maintenance and snow removal should be minimal. 172 1 ' Project Title: Borough Building emergency generator Project Number: 03110 Project Description: Move generator from hospital and install in Borough Building. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ 1,000 $ 933 $ 67 $ 67 $ - $ - $ - $ - ' Land - - - - Site Investigation Design Services - - - Construction 19,000 1,420 17,580 17,580 - - - ' Equipment - - - - Other Services Contingency ' Overhead - - - Totals $ 20,000 $ 2,353 $ 17,647 $ 17,647 $ $ $ $ Cost Beyond 5 -year program None ' Source of Funding: Facilities Fund Operating Budget Effect: This will replace the existing generator. Maintenance and operating expenses should show no significant difference. LJ 173 Project Tide: Borough Building air handling penthouse Project Number: 03109 Project Description: Construct a penthouse for the air conditioner and air handling equipment. ' Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ 1,000 $ - $ 1 $ - $ - $ - $ 1,000 $ ' Land Site Investigation - Design Services - - - - Construction 9,000 - 9,000 9,000 - Equipment ' Other Services - - - - Contingency - Overhead - - _ _ _ _ _ _ Totals $ 10,000 $ $ 10,000 $ - $ - $ - $10,000 $ - Cost Beyond 5-year program None Source of Funding: Facilities Fund ' Operating Budget Effect: There should be no change in operating costs. Maintenance casts should decrease a minimal amount. ' Project Title: Borough Building emergency generator Project Number: 03110 Project Description: Move generator from hospital and install in Borough Building. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ 1,000 $ 933 $ 67 $ 67 $ - $ - $ - $ - ' Land - - - - Site Investigation Design Services - - - Construction 19,000 1,420 17,580 17,580 - - - ' Equipment - - - - Other Services Contingency ' Overhead - - - Totals $ 20,000 $ 2,353 $ 17,647 $ 17,647 $ $ $ $ Cost Beyond 5 -year program None ' Source of Funding: Facilities Fund Operating Budget Effect: This will replace the existing generator. Maintenance and operating expenses should show no significant difference. LJ 173 1 Cost Beyond 5 -year program None Source of Funding: General Fund , Operating Budget Effect: None Project Title: Peterson Elementary Seismic Upgrade Project Number: 05023 Project Description: This project reinforces the foundation and walls of Peterson Elementary Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ - $ 13,084 $ (13,084) $ - $ - $ - $ - $ - Land - 21 (21) - - Site Investigation - - - - - Design Services - 50,841 (50,841) - - - Construction 540,508 - 540,508 476,552 - - - Equipment - 9 (9) - - - - Other Services - - - - - Contingency - - - - - - Overhead - - - - - - Totals $ 540,508 $ 63,956 $ 476,552 $ 476,552 $ - $ - $ - $ Cost Beyond 5 -year program None Source of Funding: State Grant Operating Budget Effect: This project will not change the operating or maintenance costs. 174 ' Project Idle: Women Bay Comprehensive Plan Revision Project Number: 03120 Project Description: Update and revise the Womens Bay area Comprehensive Plan Expenditure Category Estimated Prior Years Project ' Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 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 -year program None Source of Funding: General Fund , Operating Budget Effect: None Project Title: Peterson Elementary Seismic Upgrade Project Number: 05023 Project Description: This project reinforces the foundation and walls of Peterson Elementary Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ - $ 13,084 $ (13,084) $ - $ - $ - $ - $ - Land - 21 (21) - - Site Investigation - - - - - Design Services - 50,841 (50,841) - - - Construction 540,508 - 540,508 476,552 - - - Equipment - 9 (9) - - - - Other Services - - - - - Contingency - - - - - - Overhead - - - - - - Totals $ 540,508 $ 63,956 $ 476,552 $ 476,552 $ - $ - $ - $ Cost Beyond 5 -year program None Source of Funding: State Grant Operating Budget Effect: This project will not change the operating or maintenance costs. 174 1 Project Title: High School Gym Seismic Upgrade Project Number: 05025 Project Description: This project reinforces the foundation and walls of the Figh School Gym ' Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ - $ 1,485 $ (1,485) $ Land - - ' Site Investigation - - - _ Design Services 50,000 3,614 46,386 44,843 - - - - Construction - - - _ Equipment - 58 (58) - - - - Other Services Contingency - ' Overhead - - - - Totals $ 50,000 $ 5,157 $ 44,843 $ 44,843 $ $ $ $ Cost Beyond 5 -year program: None ' Source of Funding: FEMA Grant Operating Budget Effect: This project will not change the operating or maintenance costs. Project Title: RepairlReplace PanamaroNCreek Culverts Project Number: 07016 . Project Description: Repair and/or replace the culverts in Panamaroff Creek for proper drainage. Bxpenditure Category Estimated Prior Years Project Total Cost Bcpenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgrri, Consultant $ - $ - $ - $ - $ - $ $ - $ - Construct Mgmt, in -house 30,000 30,000 - 30,000 - - Land - - - Site Investigation - Design Services - Construction - Equipment - Technology - Indirect Adrrin - Art - - - - - Contingency - - _ Totals $ 30,000 $ - $ 30,000 $ - $ 30,000 $ - $ - $ - Cost Beyond 5-year program None Source of Funding: Transfer in from General Fund Operating Budget Effect: This project will not change the operating or maintenance costs. 1� 175 Project Idle: High School Pool Repairs Project Number: 07018 Project Description: Repairs to corroding equipment, framework of existing pool Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgmt, Consultant $ $ - $ - $ - $ - $ - $ - $ - Construct Mgmt, in -house $ - $ - $ - $ - $ - $ - Construct Ntgmt, in -house Land 2,865 - - - - Site Investigation - - Design Services Site Investigation - Construction - - Design Services - Equipment 40,000 - 40,000 40,000 - - - - Technology - 39,202 - - Indirect Adrrin - - - - - Art Technology - - - - - - Contingency - - - - Totals $ 40,000 $ - $ 40,000 $ 40,000 $ Cost Beyond 5 -year program None Source of Funding: Facilities Fund Operating Budget Effect: This project will not change the operating or maintenance costs. Project Title: Kodiak Middle School Asbestos Abatement Project Number. 08001 Project Description: Reinforce school building foundations for seismic standards Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgmt, Consultant $ - $ - $ - $ - $ - $ - $ - $ - Construct Ntgmt, in -house 2,865 2,865 - - - - Land - - - Site Investigation - - - Design Services - - - Construction 170,535 131,333 39,202 49,000 - - - - Equipment - - - - Technology - - - - Indirect Admin 1,580 - 1,580 1,667 - - - Art 7,020 - 7,020 - - - - Contingency - - - - - Totals $ 182,000 $ 131,333 $ 50,667 $ 50,667 $ - $ - $ - $ - Cost Beyond 5 -year program None Source of Funding: Transfer in from the Facilities Fund Operating Budget Effect: This project will not change the operating or maintenance costs. 176 r Project Title: Main Elementary School Asbestos Abatement Project Number: 08002 Project Description: To remove asbestos from Main Elemtary School Expenditure Category Estimated Prior Years Project Total Cost Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgrnt, Consultant $ - $ - $ - $ - $ - $ - $ - $ - Construct Mgmt, in -house 775 - 775 500 - - - Land - - - Site Investigation - - Construction 490,376 Design Services - - - - _ Construction 39,865 32,800 7,065 9,700 - - - Equipment - - - - - - - Technology 433 - - - - 433 - - - - Indirect Admin - - - $ 460,528 Art - - - - - - Contingency 1,928 - 1,928 - - - Totals $ 43,000 $ 32,800 $ 10,200 $ 10,200 $ - $ - $ - $ Cost Beyond 5 -year program None Source of Funding: Transfer in from the Facilities Fund Operating Budget Effect: This project will not change the operating or maintenance costs. Project Title: High School Soil Remediation Project Number: 08003 Project Description: This project is to clean the soil contanimated by an oil leak from the High School fuel oil tank. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgnt, Consultant $ - $ - $ - $ - $ $ - $ - $ - Construct Mgmt, in -house 2,336 955 1,381 - - - - Land - - - Site Investigation Design Services - - - Construction 490,376 459,573 30,803 36,472 - - - - Equipment - - - - Technology - - - Indirect Admin 470 - 470 - - - - Art - - - - - Contingency 3,818 - 3,818 - - - - Totals $ 497,000 $ 460,528 $ 36,472 $ 36,472 $ $ - $ - $ - Cost Beyond 5 -year program None Source of Funding: Transfer in from the Facilities Fund. Operating Budget Effect: This project will not change the operating or maintenance costs. 177 LJ Project Title: , Computer Assisted Mass P Appraisal & Collection Prg Project Number: 08004 Project Description: To purchase a newassessment and collection computer program Expenditure Category Estimated Prior Years Project , Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct ktrrt, Consultant $ $ _ $ _ $ $ _ $ $ $ Construct Mgnt, in -house _ _ Land _ - Site Investigation - Design Services 40,000 30,028 9,972 9,972 Construction _ Equipment 360,000 84,445 275,555 275,555 Technology _ - - - - Indirect Admin Art Contingency _ _ Totals $ 400,000 $ 114,473 $ 285,527 $ 285,527 $ - $ _ $ _ $ _ Cost Beyond 5 -year program The annual maintenance fee is $37,000 ' Source of Funding: Transfer in from the General Fund Operating Budget Ofect: At the current time our median sales ratio is 79% f 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) Trills. , 178 F� 1 1 CAPITAL PROJECTS FY08 Ammended Completed FY 2009 FY09 03119 High School Swimming Pool $ Fund 420 - Bonded Debt School Construction Budget Projects Additions L -T -D Budget 2,251,134 - Revenues: 04102 Larsen Bay School Repair 339,883 - - 339,883 Interest $ 3,633,918 $ - $ - $ 3,633,918 Proceeds from 2004A Bond Issue 9,302,760 812,518 - 8,490,242 05009 Kodiak Middle School concrete repair Proceeds from 2004B Bond Issue 11,050,000 - - 11,050,000 , Proceeds from 2008 Bond Issue 8,000,000 - - 8,000,000 - 728,708 Total Revenues/Transfers In $ 31,986,678 $ 812,518 $ - $ 31,174,160 , Projects: 03119 High School Swimming Pool $ 14,595,000 $ - $ - $ 14,595,000 04101 Old Harbor Gym 2,251,134 - - 2,251,134 04102 Larsen Bay School Repair 339,883 - - 339,883 04103 Ouzinkie Gym 1,923,187 - - 1,923,187 05002 Earthquak evaluation 500,000 - - 500,000 ' 05009 Kodiak Middle School concrete repair 237,918 - - 237,918 05010 KHS asbestos & floor covering 304,704 212,518 (92,186) - 05011 District -wide floor covering replacement 728,708 - - 728,708 1 05012 KHS heating and ventilation 250,000 - - 250,000 05013 Kodiak High School insulation and windows 596,020 - - 596,020 05014 IRMA Roof complex upgrade 600,000 600,000 - - 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 KMS Seismic Upgrade, Phase II 1,181,336 - 2,700,000 - - 1,181,336 - 2,700,000 , Ouzinkie Sprinkler System 330,000 330,000 Ouzinkie Generator Replacement 88,000 - - 88,000 Contingencies - - 92,186 92,186 Total Project $ 31,986,678 $ 812,518 $ - $ 31,174,160 180 1 1 Previous Activity Activity Activity Activity Activity Years Activity FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 $ 1,912,850 $ 300,000 $ - $ - $ - $ - ' 9,302,760 - 11, 050, 000 $ 22,265,610 $ 300,000 $ J 181 $ 2,977,976 $ 8,025,000 $ 3,592,024 $ $ $ 3,113 404,645 1,843,376 1,571 - 338,312 - - - 119,882 1,803,305 - ' 326,383 173,617 9,383 2,000 226,535 - - - ' 500,039 - 228,669 - - - 208 This project is currently on hold pending the 2008B bond election 4,249 This project is currently on hold pending the 2008B bond election ' 159,366 This project is currently on hold pending the 2008B bond election 118,907 302,800 98,293 - - - 26,468 1,154,868 - - - - ' - 1,407,500 1,292,500 - - 330,000 88,000 - - - - - 92,186 - ' $ 4,247,545 � = $13,783,921 $ 7,619,709 $ $ $ J 181 1 Project Title: High School Swimming Pool Project Description: Construct newpool Project Number: 03119 Expenditure Category Estimated Prior Years Project ' Total Cost Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgrrt, Consultant $ 98,000 $ 74,204 $ 23,796 $ - $ - $ - $ - $ - Construct IVlgrrt, in -house 160,000 104,998 55,002 - - - - - Land - 5,105 (5,105) - - - - - , Site Investigation - 17,031 (17,031) - - - - - Design Services 463,000 906,394 (443,394) 50,000 117,024 - - - Construction 13,285,000 1,864,596 11,420,404 7,900,000 3,400,000 - - - Erquipment 150,000 2,029 147,971 - - - - Technology - - - - - - - Indirect Admin 145,000 3,619 141,381 75,000 75,000 - - - Art 49,000 - 49,000 - - - - Contingency 245,000 - 245,000 - - - - - Totals $14,595,000 $2,977,976 $11,617,024 $8,025,000 $3,592,024 $ - $ - $ Cost Beyond 5 -year program None Source of Funding: 2004B Bond issue Operating Budget Elfect: 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 Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct AAgmt, Consultant $ 56,431 $ 430 $ 56,001 $ 25,000 $ 25,000 $ - $ - $ - Construct MgmY, in -house 56,431 2,641 53,790 25,000 25,000 - - - Land - - - - - - Site Investigation - - - - - - Design Services 124,645 - 124,645 124,645 - - - Construction 1,780,638 - 1,780,638 200,000 1,669,851 - - - Equipment 89,032 13 89,019 - 98,629 - - - Technology - - - - - - - - Indirect Admin 46,022 29 45,993 30,000 15,993 - - - Art 8,903 - 8,903 - 8,903 - - Contingency 89,032 - 89,032 - - - - - Totals $2,251,134 $ 3,113 $2,248,021 $ 404,645 $1,843,376 $ - $ - $ - Cost Beyond 5 -year program None Source of Funding: 2004A Bond Issue Operating Budget EEffect: After completion this gym will be operated and maintained by the School District 182 1 r 183 Project Title: Larsen Bay School Floor Repair Project Number. 04102 Project Description: Project will level the school's floors which have been affected by differential settlement of the foundation ' Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgmt, Consultant $ 5,750 $ 358 $ 5,392 $ - $ 5,500 $ - $ - $ - Construct Mgmt, in -house Land - 1,182 (1,182) - - - Site Investigation Design Services 18,000 - 18,000 - 18,000 - - - Construction Equipment 288,000 - 8,600 2 288,000 8,598 309,812 Technology - - Indirect Admin 5,750 29 5,721 5,000 - - - Art Contingency 13,783 - 13,783 - - - - - Totals $ 339,883 $ 1,571 $ 338,312 $ - $ 338,312 $ - $ - $ - 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 Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012-13 ' Construct Mgmt, Consultant $ 40,085 $ 649 $ 39,436 $ 39,436 $ $ $ $ - Construct Mgrrt, in -house 30,813 15,213 15,600 15,600 - - - - Land - - - - Site Investigation - - ' Design Services 92,440 103,980 (11,540) Construction 1,517,601 - 1,517,601 1,578,571 - - - - Equipment 131,222 11 131,211 131,211 - - ' Technology - - - - Indirect Admin 30,813 29 30,784 30,784 - - - - Art 7,703 - 7,703 7,703 - - - - ' Contingency Totals 72,510 - $1,923,187 $ 119,882 72,510 $1,803,305 $1,803,305 $ $ $ - - - - $ 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 183 'J Project Title: Earthquake Evaluation Study Project Number: 05002 Project Description: Evaluate school facilities ability to withstand strong ground motion Expenditure Category Estimated Prior Years Project Balance 2008 -09 Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Admin $ 100,000 $ 124,354 $ (24,354) $ $ - $ - $ $ - Equipment - 6,875 (6,875) - - - Engineering Services 400,000 169,465 230,535 173,617 - - - - Other - 25,689 (25,689) - - - - Totals $ 500,000 $ 326,383 $ 173,617 $ 173,617 $ - $ - $ Cost Beyond 5 -year program None Source of Funding: 2004A Bond Issue - ' Operating Budget Effect: None - 4,400 - 4,400 - - Construction Project Title: KMS, Repair Spalling Concrete Project Number: 05009 Project Description: Repair /replace 5,000 sf of concrete walks and stairs at Kodiak Middle School Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct fAymt, Consultant $ - $ - $ - $ - $ - $ - $ - $ - Construct Mgmt, in -house 4,400 7,980 (3,580) - 6,135 - - Land - - - - - " Site Investigation - - - - ' Design Services 4,400 - 4,400 - 4,400 - - Construction 217,000 1,401 215,599 - 216,000 - Equipment - 1 (1) - - Technology - - - - " Indirect Admin 2,000 - 2,000 2,000 - - - Art - - - - - - - Contingency 10,118 - 10,118 - - - - - Totals $ 237,918 $ 9,383 $ 228,535 $ 2,000 $ 226,535 $ - $ - $ - Cost Beyond 5 -year program None Source of Funding: 2004A Bond Issue Operating Budget Effect: None 1 1 184 1 i Project Title: Floor covering replacement KHS HVAC Llograde Project Number: 05011 Project Number: 05012 Project Description: Removal /replacement in failing floor finishes at four schools in the borough ' Expenditure Category Estimated Prior Years Project Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Balance 2008 -09 Construct Mgmt, Consultant $ - $ - $ - $ $ - $ _ $ _ $ ' Construct Mgmt, in -house 20,000 Land 17,323 2,677 - 2,677 - 3,793 Site Investigation Land - - - Design Services - - - _ - ' Construction 672,000 Equipment 479,886 4 192,114 - (4) 224,822 - - - 10,000 _ Technology Construction 224,000 - 224,000 - IndirectAdmin 4,000 2,826 1,174 - 1,170 - - ' Art Contingency 32,708 ' 32,708 Totals $ 728,708 $ 500,039 $ 228,669 $ - - $ 228,669 $ $ $ 1,000 - Cost Beyond 5 -year program: None Art - - ' Source of Funding: 2004A Bond Issue Contingency 11,000 - 11,000 Operating Budget Effect: None ' Totals $ 250,000 $ 208 $ 249,792 $ - $ - $ - $ - $ - Cost Beyond 5-year program None J [ I 185 Project Title: KHS HVAC Llograde Project Number: 05012 ' Project Description: Replacement of the remaining older HVAC controls with newcontrols based on district standards Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012-13 ' Construct Mgmt, Consultant $ $ $ $ $ $ $ $ - Construct Mgmt, in -house 4,000 207 3,793 - - - - Land - - - Site Investigation ' Design Services 10,000 - 10,000 _ This project is on hold Construction 224,000 - 224,000 - pending results of new high - Equipment - 1 (1) - school bond issue election j ' Technology _ IndirectAdmin 1,000 - 1,000 - - - - Art - - - - - - - Contingency 11,000 - 11,000 - ' Totals $ 250,000 $ 208 $ 249,792 $ - $ - $ - $ - $ - Cost Beyond 5-year program None Source of Funding: 2004A Bond Issue ' Operating Budget Effect: This project should decrease utilitybills by a small amount [ I 185 Project Title: High School Voc ed/classroom reclamation Project Number: 05015 Project Description: Project Title: Ins & Window rade KHS Exterior U�9 Project Nunber: 05013 Pro' Project Description: Installation of Exterior Insulation and Finish System, and replacement of single paned windom. Expenditure Category Estimated Prior Years Project Estimated ' Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Total Cost Construct Mgmt, Consultant Construct Mgmt, in -house $ - 7,020 $ - $ - $ - 3,596 3,424 - $ - $ $ $ ' - - - Construct Mgmt, Consultant Land - - Site investigation 125,749 - This project is on hold - Design Services 37,000 650 36,350 pending resutts of new high Construction 521,000 - 521 - Equipment - 3 (3) school bond issue election - 269,673 Technology - - - Construction hdirect Admin 5,000 5,000 to cover increased construction cost ' Art - - - - - - - - - Contingency 26,000 - 26,000 - - - - Totals $ 596,020 $ 4,249 $ 591,771 $ $ - $ - $ - $ - Cost Beyond 5 -year program None ' Source of Funding: 2004A Bond Issue Operating Budget Effect: This project should decrease utilitybills by a small amount Project Title: High School Voc ed/classroom reclamation Project Number: 05015 Project Description: Reclaim voc -ed space currently used as office space and non voe -ed classrooms , Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgmt, Consultant $ 125,272 $ - $ 125,272 $ - $ $ $ $ - Construct Mgmt,in -house 125,749 38,243 87,506 - ' Land Site Investigation - This project is currently on hold, Design Services 269,673 70,492 199,181 pending approval of a new bond issue Construction 3,790,163 48,610 3,741,553 to cover increased construction cost ' Equi merit 228 206 27 228 179 - p I I estimates. Technology - - - Indirect Admin 94,821 1,994 92,827 - ' Art 37,902 - 37,902 - Contingency 169,002 169,002 - Totals $4,840,788 $ 159,366 $4,681,422 $ - $ $ - $ $ Cost Beyond 5 -year program: None ' Source of Funding: 2004B Bond Issue Operating Budget Effect: After completion this gym will be operated and maintained by the School District t 186 1 1 i Project Title: East School heating and ventilation Project Number. 05016 Project Description: Replace HVAC system Expenditure Category Estimated Prior Years Project Total Cost Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgnrt, Consultant $ - $ - $ - $ - $ - $ $ $ - Construct Wlgmt, in -house 6,000 3,105 2,895 1,800 1,800 - - Land - - - - - - - Site Investigation - - - - - - - - Design Services 28,000 18,185 9,815 - - - - Construction 460,000 97,264 362,736 300,000 96,492 - - Equipment - 3 (3) - - - Technology - - - - - - - IndirectAdrrin 4,000 350 3,650 1,000 1 - - - Art $ 26,468 - - - - - - Contingency 22,000 - 22,000 - - - Totals $ 520,000 $ 118,907 $ 401,093 $ 302,800 $ 98,293 $ - $ - $ Cost Beyond 5 -year program None Source of Funding: 2004A Bond Issue Operating Budget Bfect: After completion this gym will be operated and maintained by the School District Project Title: Learning Center Remodel Project Number: 05017 Project Description: Remodel a shipping/receiving building into classrooms Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgmt, Consultant $ 29,000 $ - $ 29,000 $ 29,000 $ - $ - $ - $ - Construct Mgnt, in -house 16,000 3,977 12,023 12,023 - - - Land - - - - - - Site Investigation - - - - - - - Design Services 77,500 22,484 55,016 55,016 - - - - Construction 969,000 - 969,000 969,000 - - - Equipment 29,000 7 28,993 28,993 - - - Technology - - - - - - - Indirect Adrrin 3,000 - 3,000 3,000 - - - - Art 9,690 - 9,690 9,690 - - - Contingency 48,146 - 48,146 48,146 - Totals $1,181,336 $ 26,468 $1,154,868 $ 1,154,868 $ - $ - $ - $ - Cost Beyond 5 -year program None Source of Funding: 2004A Bond Issue Operating Budget Elfect: After completion this gym will be operated and maintained by the School District 187 1 1 Pro ject Title: lec Title: Project Upg rade, Phase 11 KMS Seismic �9 Project Nurrber: Project Nurrber: ' Project Description: to strength floor, walls, and roof of the middle school in case of earthquake Expenditure Category Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 $ 6,875 Construct Ntgmt, Consultant $ 57,500 $ - $ 57,500 $ 28,750 $ 28,750 $ - $ - $ - 6,875 - - - - Construct Ntgrrt, in -house 57,500 - 57,500 28,750 28,750 - - - Land - - - - - Design Services Site Investigation - - - - Construction 275,000 - Design Services Construction 115,000 - 2,300,000 115,000 2,300,000 115,000 1,150,000 - - - 1,150,000 - - - - Equipment - - - - - ' - " Technology - - - - - ' Indirect Admin Art 46,000 - - - 46,000 - 23,000 - 23,000 - - - - Contingency Contingency 124,000 - 124,000 62,000 62,000 - - - $ 330,000 $ - Totals $2,700,000 $ - $2,700,000 $1,407,500 $1,292,500 $ - $ - $ - Cost Beyond 5 -year program None Source of Funding: Interest earned on bond proceeds ' Source of Funding: Interest earned on bond proceeds operated and maintained by the School District Operating Budget Effect: None 1 188 Pro ject Title: p Sys Ouzinkie S prinkler System Project Nurrber: ' Project Description: To install sprinkler system in Ouzinkie school Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Kt at, Consultant $ 6,875 $ - $ 6,875 $ 6,875 $ - $ - $ - $ - Construct Nt n't, 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 - - - - " Indirect Admin 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 Beyond 5 -year program: None , Source of Funding: Interest earned on bond proceeds Operating Budget Effect: After completion this gym will be operated and maintained by the School District 188 0 C 189 Project Tide: Ouzinkie Generator Project Number: Project Description: To install newgenerator in the Ouzinkie school Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 ' Construct Mg", Consultant Construct Mgmt, in -house $ 1,480 $ - 1,480 $ 1,480 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 - - - - - Indirect Adrrin 1,480 1,480 1,480 - - ' Art 370 370 370 Contingency 4,070 4,070 4,070 - - - Totals $ 88,000 $ - $ 88,000 $ 88,000 $ - $ - $ - $ - ' Cost Beyond 5 -year program None Source of Funding: Interest earned on bond proceeds ' Operating Budget Effect: After completion this gym will be operated and maintained by the School District 0 C 189 CAPITAL PROJECTS FY08 Ammended Completed FY 2009 FY09 I Fund 430-State Capital Grants Budget Projects Additions L -T -D Budget Revenues: Interest Earnings $ - $ - $ - $ - Anton Larsen Bay Boat Ramp 560,000 - - 560,000 03118 Chiniak Grant 20,000 20,000 - - 02107 ADF &G, fish research 200,000 - - 200,000 ' Coastal Impact Program CIAP Grant 189,985 189,985 Homeland Security 17,733 17,733 - - 06008 Summit Lake Trail 23,500 - - 23,500 06007 ADF & G Building Design 1,500,000 - - 1,500,000 2005 Pre Disaster Mitigation Grant 41,724 41,724 - - 05022 KMS Seismic Upgrade 410/523 938,633 - - 938,633 05026 HS Library Wing Seismic Retrofit 465,618 - - 465,618 ' 07001 Area Wide School Equipment and Supp 70,000 - - 70,000 07002 Emergency Communications and Planir 30,000 - - 30,000 07003 Island Lake Trail 48,000 - - 48,000 , 07004 Larsen Bay Equipment 70,000 - - 70,000 07005 Main elementay School Playground EqL 25,000 25,000 - - 07006 Port Lions Community Workshop 10,000 - - 10,000 07007 School District Computer Grant 70,000 - - 70,000 ' 07008 School Facilities Seismic Repairs 910,000 - - 910,000 07009 Tsunami Siren, Upgrades & Additions 07010 ADF & G Near Island Facility 100,000 500,000 - - 100,000 - 500,000 , 07011 Ouzinkie Dock Replacement 570,000 570,000 07012 Ouzinkie School Seismic Upgrade 308,344 - - 308,344 07014 East Elementary School Siesmic Upgra 138,606 - - 138,606 08006 Area Wide School Supplies and Equiprr 130,000 - - 130,000 ' 08007 Kodiak Middle School Playground Equir 10,000 - - 10,000 08008 Near Island Fish and Game Building 950,000 - 950,000 08011 Non - Structural Seismic Upgrades for Kc 132,249 - - 132,249 ' 08012 Non - Structural Seismic Upgrades for K. 75,490 75,490 Transfers in from fund 276 - Anton Larson Boat Ramp 60,000 - - 60,000 ' Coastal Impact Program 130,000 130,000 - - Dingell- Johnson Contribution 140,000 - - 140,000 Transfer from fund 410 526,350 - - 526,350 Total Revenues/Transfers In $ 8,961,232 $ 424,442 $ - $ 8,536,790 iJ 190 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Previous Activity Activity Activity Activity Activity Years Activity FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 560,000 - - - - - 11,595 (11,595) - - - 137,848 62,152 - - - 189,985 - - - - - - 17,733 - - - - 17,472 6,028 - - - - - 1,500,000 - - - - 16,041 (16,041) - - - - 938,633 - - - - - 272,141 193,477 - - - - 61,471 8,529 - - - - 350 47,650 - - - - - 70,000 - - - - - 25,000 - - - - 3,147 6,853 - - - - - 70,000 - - - - - 910,000 - - - - 12,918 87,082 - - - - - 500,000 - - - - 211,343 358,657 - - - - 66,297 242,047 - - - - 5,754 132,852 - - - - 46,707 83,293 - - - - - 10,000 - - - - - 950,000 - - - - - 132,249 - - - - - 75,490 - - - - 60,000 - - - - - 130,000 - - - - - - 140,000 - - - - $ 2,741,702 $5,601,456 $ - $ - $ - $ 191 CAPITAL PROJECTS Fund 430State Capital Grants FY08 Ammended Budget Completed Projects FY 2009 FY09 , Additions L -T -D Budget Projects: 177 Anton Larsen Bay Boat Ramp 896,350 - - 896,350 ' 02107 ADF &G Research Study 200,000 - - 200,000 03114 CIAP - Coastal Impact Program 319,985 319,985 - - 03118 Chiniak Multi - Use Grant 20,000 20,000 - - , 05019 Homeland Security 17,733 17,733 - - 05020 Predisaster Mitigation Grant 41,724 41,724 - - 05022 KMS Seismic Upgrade 410/523 938,633 - - 938,633 05026 KHS Library Seismic 465,618 - - 465,618 06007 ADF & G Building Design 1,500,000 - - 1,500,000 06008 Summit Lake Trail 23,500 - - 23,500 07001 Area 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 ' 07005 Main Elementay Playground Equipment 25,000 25,000 - - 07006 Port Lions Community Workshop 10,000 - - 10,000 07007 School District Computers 70,000 - - 70,000 07008 School Facilities Seismic Repairs 1,300,000 - - 1,300,000 07009 Tsunami Siren, Upgrades & Additions 100,000 - - 100,000 07010 ADF & G Near Island Facility 500,000 - - 500,000 07011 Ouzinkie 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 Kc 132,249 - 132,249 08012 Non - Structural Seismic Upgrades for K. 75,490 - - $ 75,490 Total State Grant Projects $ 8,961,232 $ 424,442 $ $ 8,536,790 192 1 1 t n Previous Activity Activity Activity Activity Activity Years Activity FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 874,783 21,567 - - - - 149,896 50,104 - - - - 2,764,135 This over run Is corrected in early FY2009 - - 272,142 193,476 - - - - - - 515,000 515,000 470,000 17,380 6,120 - - - - 64,804 5,196 - - - - 1,602 28,398 - - - - 350 47,650 - - - - 70,000 - 3,147 6,853 - - - - - - - - - 70,000 - - - - - 910,000 390,000 - - - 12,918 87,082 - - - - - - - - 500,000 - 43 211,3,657 358 - - - - 66,299 242,045 - - - - 5,754 132,852 - - - - 93,459 36,541 - - - - 4,872 5,128 - - - - - - 150,000 800,000 - - - 132,249 - - - - $ - 75,490 - - - - $ 4,542,885 $ 2,479,408 $ 1,055,000 $ 1,315,000 $ 970,000 $ - 193 Project Idle: Anton Larsen Bay Boat Ramp Project Number: 177 Project Description: Investigate the needsforsportsfishing improvements in Anton Larsen Bay. Building additional parking areas and a boat ramp. Expenditure Category Estimated Prior Years Project Description: Project Total Cost Expenditures Estimated Prior Years Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ 25,000 $ 19,478 $ 5,522 $ - $ - $ - $ - $ - Land - $ - $ - Site Investigation - $ - $ 62,797 50,104 - - - - Design Services 50,000 $ 107,725 $ (57,725) - - - - - Construction 806,350 $ 725,240 $ 81,110 21,567 - - - - Equipment 10,000 $ - $ 10,000 - - - - - Other Services 5,000 $ 22,340 $ (17,340) - - - - Contingency - $ - $ Overhead - $ - $ Totals $ 896,350 $ 874,783 $ 21,567 $ 21,567 $ 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 responsible for snow removal and grading the road to the ramp. Project Idle: ADF &G Research Project Project Number: 02107 Project Description: A feasibility study to determine whether Alaska Dept. of Fish & Game offices should remain in their present building or build a newbuilding near other similar facilities. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ 15,000 $ 27,635 $ (12,635) $ - $ - $ - $ - $ - Land - - " Site Investigation - - - Design Services 185,000 122,203 62,797 50,104 - - - - Construction - - - - " Equipment - - - " Other Services - 58 (58) - - - - - Contingency - - - Overhead - - - " Totals $ 200,000 $ 149,896 $ 50,104 $ 50,104 $ - $ - $ Cost Beyond 5 -year program None Source of Funding: State Grant Operating Budget Effect: If a newbuilding is constructed all construction, maintenance and operating costs would be borne by the State. 194 L 1 ' Project Title: KMS Seismic Repair Prior Years Project Number: 05022 ' Project Description: Commence repairs to Kodiak Middle School as identified by the seismic vulnerability study. ' Expenditure Category Estimated Prior Years Project $ Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 8,873 Construct Mgrrt, Consultant $ - $ - $ - $ $ - $ $ - $ 1 Construct Mgmt, in -house - Land 57,484 607 (57,484) - - (607) 59,992 Site Investigation Construction 408,946 203,211 Design Services - 228,569 (228,569) - - - - ' Construction 938,633 Equiprrant 2,468,241 9,234 (1,529,608) - - - (9,234) Technology Indirect Admin - - Indirect Admin - - - - - - Art 1 Contingency - - Contingency - - - - - - $ 272,142 Totals $ 938,633 $2,764,135 $(1,825,502) $ $ - $ Cost Beyond 5 -year program: None Source of Funding: State Grant Source of Funding: State Grant Operating Budget Effect: This project will not change the maintenance or operating costs of the High School. Operating Budget Effect: This project will not change the maintenance or operating costs of the Middle School. Project Title: KHS Library Seismic Repair Project Number: 05026 1 Project Description: Commence repairs to Kodiak High School library as identified by the seismic wlnerability study. 195 Expenditure Category Estimated Prior Years Project ' Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgrrt, Consultant $ $ - $ $ $ $ $ $ Construct Mgm#, in -house 10,110 8,873 1,237 - - - - - Land Site Investigation - - - Design Services 46,562 59,992 (13,430) - - - - - Construction 408,946 203,211 205,735 193,476 - - - - Equipment - 66 (66) - - - - - 1 Technology Indirect Admin - - - - Art - - - - - - - 1 Contingency - - - - Totals $ 465,618 $ 272,142 $ 193,476 $ 193,476 $ $ - _ _ $ $ Cost Beyond 5 -year program None Source of Funding: State Grant Operating Budget Effect: This project will not change the maintenance or operating costs of the High School. 195 Project Title: ADF &G Building Design Project Number: 06007 Project Description: Design a new facility to house the local offices of the Alaska Department of Fish & Game Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ $ - $ —7$ - $ 15,000 $ 15,000 $ 15,000 $ - Land - - - - - - ' Site Investigation - - - - - - Design Services - - - 500,000 500,000 455,000 Construction - - - - - - Equipment - - - - - - - - Other Services - - Contingencies 1,500,000 - 1,500,000 - - - - - $1,500,000 $ $1,500,000 $ - $ 515,000 $ 515,000 $ 470,000 $ - Totals Cost Beyond 5 -year program None Source of Funding: State Grant Operating Budget Effect: if anew building is constructed all construction, maintenance and operating costs would be borne by the State. Project Title: Summit Lake Trail Project Number: 06008 Project Description: Construct trail to Summit Lake Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ $ 37 $ (37) $ - $ - $ - $ - $ - Land - - - Site Investigation - - - - - - Design Services - - - Construction 23,500 17,343 6,157 6,120 - - - Equipment - - - - - Other Services Contingencies Totals $ 23,500 $ 17,380 $ 6,120 $ 6,120 $ - $ $ - $ - 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. 196 Project Title: Area Wide School Equipment Project Number: 07001 Project Description: Purchase school equipment Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 ' Administration $ 70,000 $ 64,804 $ 5,196 $ 5,196 $ $ $ - $ Land Site Investigation Design Services - - - - - - - 1 Construction - _ - - Equipment Other Services Contingencies - - - - - - - - ' Totals $ 70,000 $ 64,804 $ 5,196 $ 5,196 $ $ - $ - $ Cast Beyond 5 -year program: None 1 Source of Funding: State Grant Operating Budget Bfect: 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 ' Expenditure Category Estimated Prior Years Project - Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgmt, Consultant $ 1,920 $ $ 1,920 $ 1,920 $ $ $ $ Construct Mgmt, in -house - - - ' Land Site Investigation 4,800 4,800 4,800 Design Services 41,280 41,280 40,930 Construction - 350 (350) - 1 Equipment Technology Indirect Admin Art - ' Contingency - - - - Totals $ 48,000 $ 350 $ 47,650 $ 47,650 $ $ $ $ Cost Beyond 5 -year program: None 1 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. 197 1 Cost Beyond 5 -year program: None Source of Funding: State Grant ' Operating Budget Effect: The City of Larsen Bay will own all equipment and be responsible for all operating and maintenance costs. Project Title: Port Lions Community Workshop Project Number: 07006 ' Project Description: A pass through grant to the City of Port Lions Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ 10,000 $ 3,147 $ 6,853 $ 6,853 $ $ $ $ Land - - - - Site Investigation - Design Services - Construction - - - Equipment - Other Services - Contingencies - Totals $ 10,000 $ 3,147 $ 6,853 $ 6,853 $ $ - $ $ Cost Beyond 5 -year program: 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 costs. 198 Project Title: Larsen Bay Equipment Project Number: 07004 Project Description: A pass through grant to the City of Larsen Bay ' Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ 70,000 $ $ 70,000 $ 70,000 $ $ $ $ Land - - - , Site Investigation - - Design Services " Construction Equipment Other Services " Contingencies - Totals $ 70,000 $ $ 70,000 $ 70,000 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: State Grant ' Operating Budget Effect: The City of Larsen Bay will own all equipment and be responsible for all operating and maintenance costs. Project Title: Port Lions Community Workshop Project Number: 07006 ' Project Description: A pass through grant to the City of Port Lions Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ 10,000 $ 3,147 $ 6,853 $ 6,853 $ $ $ $ Land - - - - Site Investigation - Design Services - Construction - - - Equipment - Other Services - Contingencies - Totals $ 10,000 $ 3,147 $ 6,853 $ 6,853 $ $ - $ $ Cost Beyond 5 -year program: 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 costs. 198 L� Project Title: Tsunami Siren Upgrade /Addition Project Number: 07009 Project Description: Repair and/or replace aging tsunami sirens Project Title: School Seismic Upgrade Project Number: 07008 Project Description: Reinforce school building foundations for seismic standards ' Construct Mgmt, Consultant $ 4,000 $ - $ 4,000 $ $ $ $ $ ' Expenditure Category Estimated Prior Years Project Land Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 ' Construct Mgmt, Consultant $ 36,400 $ Construct Mgmt, in -house $ 36,400 $ 36,400 $ $ $ $ ' Land Equipment 11,285 (11,285) Site Investigation 91,000 91,000 91,000 Design Services 1,172,600 1,172,600 782,600 390,000 ' Construction Contingency - - - Equipment Totals $ 100,000 $ 12,918 $ 87,082 $ 87,082 $ $ $ $ Technology Cost Beyond 5 -year program: None Indirect Admin ' ' Art Contingency Totals $1,300,000 $ $1,300,000 $ 910,000 $ 390,000 $ $ $ ' Cost Beyond 5 -year program: None Source of Funding: State grant ' Operating Budget Effect: This project will not increase operating or maintenance expenditures. L� 199 Project Title: Tsunami Siren Upgrade /Addition Project Number: 07009 Project Description: Repair and/or replace aging tsunami sirens Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgmt, Consultant $ 4,000 $ - $ 4,000 $ $ $ $ $ ' Construct Mgmt, in -house 776 (776) Land Site Investigation - - - Design Services 96,000 500 95,500 87,082 ' Construction 357 (357) Equipment 11,285 (11,285) Technology - Indirect Admin - - - - - - - - ' Art Contingency - - - - Totals $ 100,000 $ 12,918 $ 87,082 $ 87,082 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: State grant ' Operating Budget Effect: This should reduce maintenance costs a minimal amout. 199 Project Title: Near Island ADF &G Facility Project Number: 07010 , Project Description: Design a new building for Alaska Dept. of Fish & Game research Expenditure Category Estimated Prior Years Project Project Description: A pass through grant to the City of Ouzinkie for replacement of a dock. ' Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Land - Construct Mgmt, Consultant $ 20,000 $ $ 20,000 $ $ $ $ 20,000 $ - Construction - Construct Mgmt, in -house Land 300,000 - - 300,000 - 300,000 , Site Investigation 50,000 $ 358,657 $ 358,657 $ $ - $ - $ 50,000 50,000 Source of Funding: State Grant Design Services 130,000 130,000 130,000 Construction - - - - Equipment ' Technology Indirect Admin - Art - Contingency - - - - - ' Totals $ 500,000 $ - $ 500,000 $ $ $ $ 500,000 $ Cost Beyond 5 -year program: None I Source of Funding: State grant Operating Budget Effect: If anew building is constructed all construction, maintenance and operating costs would be borne by the State. 200 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 Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ 570,000 $ $ 570,000 $ 358,657 $ $ $ $ - Land - - - Site Investigation 191,281 (191,281) Design Services 20,062 (20,062) Construction - Equipment - Other Services - Contingencies - Totals $ 570,000 $ 211,343 $ 358,657 $ 358,657 $ $ - $ - $ Cost Beyond 5 -year program: None Source of Funding: State Grant Operating Budget Effect: all operating and maintenance costs will be borne by the City of Ouzinkie. 200 1 ' Project Title: Ouzinkie School Seismic Upgrade Project Number: 07012 ' Project Description: Reinforce the Ouzinkie school for seismic standards ' Expenditure Category Estimated Prior Years Project ' Total Cost Expenditures Balance Construct Mgmt, Consultant $ $ $ Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgmt, in -house 5,663 659 5,004 Administration $ 7,026 $ 10,607 $ (3,581) $ $ $ $ $ ' Land - Site Investigation 30,834 30,834 30,000 Site Investigation - - - Design Services 270,484 55,650 214,834 212,045 Design Services 6,155 5,000 1,155 Construction - - - Construction 123,099 123,099 Equipment 42 (42) ' Other Services Technology - - - Contingencies ' 1 Totals $ 308,344 $ 66,299 $ 242,045 $ 242,045 $ $ $ $ Art - Cost Beyond 5 -year program: None Contingency - - - Source of Funding: State Grant ' ' Operating Budget Effect: This project will not change the operating or maintenance costs of the Ouzinkie School. LJ 201 Project Title: East Elementary Window Upgrade Project Number: 07014 ' Project Description: Replace windows with new windows that will withstand earthquakes. Expenditure Category Estimated Prior Years Project ' Total Cost Expenditures Balance Construct Mgmt, Consultant $ $ $ 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 $ $ $ $ $ Construct Mgmt, in -house 5,663 659 5,004 2,000 Land - - - - Site Investigation - - - - Design Services 6,155 5,000 1,155 4,000 Construction 123,099 123,099 124,852 Equipment - - - Technology - - - - ' Indirect Admin 3,689 95 3,594 2,000 Art - - Contingency - - - - ' Totals $ 138,606 $ 5,754 $ 132,852 $ 132,852 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: State Grant ' Operating Budget Effect: This project will not change the operating or maintenance costs of the Ouzinkie School. 201 Project Title: 2008 Area Wide School Supplies and Equipment Project Number: 08006 Project Project Description: This project is to purchase equipment for the school district Total Cost Expenditures Expenditure Category Estimated Prior Years Project Construct Mgnt, Consultant , $ - Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Ntmt, Consultant $ - $ - $ - $ - $ - $ - $ - $ Construct Mgmt, in -house - - - - - - Land - - - - - - - Site Investigation - Design Services - Design Services - - Construction Construction - - - - - Equipment 130,000 93,459 36,541 36,541 - - - Technology - - - - - - Indirect Admin - - - - - - Art Art Contingency - - - - - - Totals $ 130,000 $ 93,459 $ 36,541 $ 36,541 $ - $ - $ - $ - Cost Beyond 5 -year program None . Source of Funding: State of Alaska Operating Budget Effect: The school district will be responsible for all operating and maintenance expenditures. Project Title: Kodiak Middle School Playground Equipment Project Number: 08007 , Project Description: This project is to purchase new equipment for the Middle School Playground Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 , Construct Mgnt, Consultant $ - $ - $ - $ - $ - $ - Construct Mgrrt, in -house 10,000 4,872 5,128 5,128 - - - - land - - - - Site Investigation - Design Services - - - - - Construction - - - - - Equipment - - Technology - - Indirect Admin - - Art - - - - - - - Contingency - - - - , Totals $ 10,000 $ 4,872 $ 5,128 $ 5,128 $ Cost Beyond 5 -year program: None ' Source of Funding: State of Alaska Operating Budget Effect: The School District will be responsible for all operating and maintenance expenditures. 202 1 1 II u 1 1 I i 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 Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Ktgrnt, Consultant $ - $ - $ - $ - $ - $ - $ - $ Construct Ktrilt, in -house 950,000 - 950,000 - 150,000 800,000 - Land - - - - - - _ Site Investigation - - - Design Services - - - - - Construction - - - - - _ Equipment - - - - - - Technology - - - - - - - Indirect Admin - - - - - - - Art Technology - - - - - - Contingency - Indirect Admin - - - - - Totals $ 950,000 $ - $ 950,000 $ - $ 150,000 $ 800,000 $ Cost Beyond 5-year program: None Source of Funding: State of Alaska Operating Budget Effect: If anew building is constructed all construction, maintenance and operating costs would be borne by the State. Project Title: Non - Structural Seismic Strapping Project Project Number: 08011 Project Description: This is preparing schools for an earthquake by attaching items such as bookcases to the wells, etc. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgmt, Consultant $ - $ - $ - $ - $ - $ $ - $ - Construct Mgmt, in -house 132,249 - 132,249 5,000 - - Land - - - - - - Site Investigation - Design Services - - - - - - Construction - - 127,249 - - Equipment - - - - - - Technology - Indirect Admin - - - - - Art - - - - - Contingency - - - _ Totals $ 132,249 $ - $ 132,249 $ 132,249 $ - $ $ - $ - Cost Beyond 5 -year program: None Source of Funding: State of Alaska Operating Budget Effect: This project will not change operating or maintenance costs. 203 Project Title: Non - Structural Sesimic Bracing Project Project Number: 08012 Project Description: This project is for securing Mechanical,electrical, and plumbing hardware in case of an earthquake. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Construct Mgnt, Consultant $ - $ $ - $ - $ - $ - Construct Mgnt, in -house 75,490 75,490 5,000 - - - Land - - - ' Site Investigation - Design Services - - - Construction - 70,490 - - Equipment - - - - Technology - Indirect Admin - Art - - - - - - - Contingency - - - - Totals $ 75,490 $ - $ 75,490 $ 75,490 $ - $ - $ - $ - Cost Beyond 5 -year program None Source of Funding: State of Alaska Operating Budget Effect: This project will riot change operating or maintenance costs. 204 CAPITAL PROJECTS FY08 Ammended Completed FY 2009 FY09 Fund 490 - Enterprise Funds Capital Projects Budget Projects Additions L -T -D Budget Revenues: Landfill Clos eout/Leac hate Treatment $ 3,000,000 $ - $ - $3,000,000 Total Ravaniiac/TrancfPrs In $ 3.000.000 $ - $ - $3,000,000 Projects: 165 Landfill Closeout/Leachate Treatment $ 3,000,000 $ - $ - $3,000,000 Total State Grant Projects $ 3,000,000 $ $ - $3,000,000 206 Previous Activity Activity Activity Activity Activity Years Activity FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 $ 2,251,902 $ - $ - $ - $ - $ - $ 2,251,902 $ - $ - $ - $ - $ - $ 2,763,609 $ 220,342 $ - $ - $ - $ $2,763,609 $ 220,342 $ - $ - $ - $ - 207 i Project Title: Landfill CloseoutlLeachate Treatment Project Number: 165 Project Description: Construct leachate control building and drainage at the Landfill. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration Land $ 35,000 $ 73,655 $ (38,655) $ $ $ - $ - $ - Site Investigation Design Services 350,000 474,930 (124,930) - Construction Equipment 2,615,000 - 2,229,340 1,733 385,660 220,342 - (1,733) - , Other Services - Contingency Overhead - - Totals $3,000,000 $2,779,658 $ 220,342 $ 220,342 $ $ $ - $ Cost Beyond 5 -year program: None Source of Funding: State Grant and Loan Operating Budget Effect: None 208 1 CAPITAL PROJECTS FY08 Ammended Completed FY 2009 FY091 Fund 495 - Enterprise Funds Capital Projects Budget Projects Additions L -T -D Budget { a Revenues: Kodiak Island Health Care 250,000 250,000' Transfer- Hospital 535,288 - - 535,288 Transfer- Facilities Fund 125,000 - - 125,000 Total Revenues/Transfers In $ 910,288 $ - $ - $ 910,288 Projects: 03112 Hospital access and parking phase I & II 660,288 - - 660,288 5021 CHC Architectural Engineering 250,000 - - 250,000 Total State Grant Protects $ 910,288 $ - $ - $ 910,288 t F1 fl F1 �I 210 1 1 ' Previous Activity Activity Activity Activity Activity ors Activity FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 i 1 1 1 1 1 67,495 535,288 - - - - - 125,000 - - - - - $ 727,783 $ 180,936 479,352 - - - 28,480 221,520 - - - - $ 209,416 $ 700,872 $ 211 Project Title: Hospital Access and Parking Phase I & 11 Project Number: 03112 Project Description: Constuct newaccess from Rezanof Drive; Construct doctor's, handicap, and public parking. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ 5,000 $ 30,241 $ (25,241) $ - $ - $ - $ - $ - Land - - - - - - Site Investigation 5,000 7,786 (2,786) - - - - - Design Services 5,000 142,909 (137,909) - - - - - Construction 625,288 - 625,288 479,352 - - - - Equipment 20,000 - 20,000 - - - - - Other Services - - - - - Contingency Cost Beyond 5 -year program None Source of Funding: 50% f rom the Facilities Fund, 50 % f rom the Kodiak Health Care Foundation Overhead - - - - - Totals $ 660,288 $ 180,936 $ 479,352 $ 479,352 $ - $ - $ - $ - Cost Beyond 5 -year program None Source of Funding: Enterprise Fund Operating Budget Hfect: None Project Title: CHC Architectural Engineering Project Number: 05021 Project Description: Design of new Community Health Center Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2008 -09 2009 -10 2010 -11 2011 -12 2012 -13 Administration $ - $ 20,206 $ (20,206) $ - $ - $ - $ - $ - Land - - - - Site investigation - - - Design Services 250,000 4,841 245,159 221,520 - - - - Construction - 3,433 (3,433) - - - - - Equipment - - - - Other Services - - ' Contingency - - - - - Overhead - - - - - Totals $ 250,000 $ 28,480 $ 221,520 $ 221,520 $ - $ Cost Beyond 5 -year program None Source of Funding: 50% f rom the Facilities Fund, 50 % f rom the Kodiak Health Care Foundation Operating Budget Hfect: After completion the center will be operated by Providence Hospital F1 212 ENTERPRISE FUNDS 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ENTERPRISE FUNDS Included in the Enterprise Funds of the Kodiak Island Borough are solid waste management, the hospital, the Kodiak Fisheries Research Center and 911 services. Enterprise Funds Recap Hospital Solid Waste Enterprise Kodiak Fisheries 911 Enterprise Fund Fund Research Center Service Total Beginning Retained Earnings $ 4,815,573 $17,490,139 $ 10,773,726 $ 40,962 $ 33,120,400 Revenues Collection Fees $2,783,420 - - - 2,783,420 Disposal Fees 950,300 - - 950,300 State Revenue Sharing - - - - - Rents and Royalties - 720,000 1,597,031 - 2,317,031 Customer Charges - - - 69,000 69,000 Interest Earnings 150,000 5,330 $66,780 $1,320 223,430 Other 75,500 - - 75,500 Transfers in 12,000 66,500 - - 78,500 Total Revenues and Transfers in 3,971,220 791,830 1,663,811 70,320 6,497,181 Total Available Funds 8,786,793 18,281,969 12,437,537 111,282 39,617,581 Expenses Waste Collection 1,584,200 - - - 1,584,200 Waste Disposal 2,551,805 - - - 2,551,805 Personnel costs - 5,000 314,210 28,800 348,010 Contracted Services - - - 41,320 41,320 Dorm Facility - - $38,200 - 38,200 Depreciation - 1,276,560 744,294 - 2,020,854 Debt service interest - 51,750 377,300 - 429,050 Other - 127,500 648,800 200 776,500 Transfers out - 200,000 - - 200,000 Total Use of Funds 4,136,005 1,660,810 2,122,804 70,320 7,989,939 Est. Retained Earnings 6/30/07 $ 4,650,788 $16,621,159 $ 10,314,733 $ 40,962 $ 31,627,642 213 1 PROGRAM BUDGET SUMMARY I 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 fee generally generates 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 1 To provide a 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 2008 -2009 ' • 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. I 7 214 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 MUNICIPAL SOLID WASTE REVENUES AND EXPENDITURES Expenditures Waste Collection: Contracted Services F.Y. 2006 F.Y. 2007 F.Y. 2008 F.Y. 2008 F.Y. 2009 Support Goods & Services ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 14,730 16,000 Asbestos, C&D) Collection Fees $2,712,449 $2,684,023 $2,710,713 $2,770,505 $2,783,420 Penaltyflnterest on Collection fees 8,006 8,641 5,000 10,210 5,000 Miscellaneous 0 462 0 964 500 Administration fees 0 55,439 51,000 58,151 50,000 Operating transfers 6,450 6,450 10,000 6,450 12,000 Disposal Fees 944,834 1,184,422 1,035,968 893,896 950,300 Penalty/Interest on Disposal fees 4,932 0 1,000 1,921 0 Interest Earnings 70,360 122,405 83,000 231,847 150,000 Metals Recycling 66,340 47,797 30,000 178,045 20,000 Use of Fund Balance 0 0 0 0 164,785 TOTAL REVENUES $3,813,371 $4,109,639 $3,926,681 $4,151,989 $4,136,005 Expenditures Waste Collection: Contracted Services 1,352,618 1,112,008 1,276,662 1,239,463 1,567,000 Support Goods & Services 8,514 11,223 18,000 18,268 17,200 Waste Disposal: 14,730 16,000 Asbestos, C&D) Personnel Services 407,406 418,370 431,700 445,750 446,720 Employee Benefits 200,549 237,542 268,010 251,816 282,016 Contracted Services 261,073 176,046 362,847 446,764 346,000 Contributions 5,258 11,783 0 13,315 12,000 Support Goods & Services 862,442 572,010 1,221,136 1,706,215 1,116,743 Depreciation 245,510 272,639 348,326 266,799 348,326 TOTAL EXPENDITURES $3,343,370 $2,811,621 $3,926,681 $4,388,390 $4,136,005 PERSONNEL Position: F.Y. 2006 F.Y. 2007 F.Y. 2008 F.Y. 2009 Environmental Specialist 1 1 1 1 Baler/Landfill Supervisor 1 1 1 1 Baler Operator II 1 2 2 2 Baler Operator 1 4 3 3 3 TOTAL 7 7 7 7 PERFORMANCE INDICATORS * does not include w hite goods (appliances) 215 F.Y. 2006 F.Y. 2007 F.Y. 2008 F.Y. 2009 ACTUAL ACTUAL ESTIMATED PROJECTED Total Solid Waste Disposal, Tons (WSW, Sludge, 16,290 16,997 14,730 16,000 Asbestos, C&D) Baled Waste, tons (MSW) 11,444 10,831 10,900 10,000 Scrap Metals, received, tons* 416 282 360 300 Asbestos, cubic yards 73 166 56 100 * does not include w hite goods (appliances) 215 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 FY2007 we are budgeting $66,500 from this source. 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 the Providence Kodiak Island Medical Center. Objectives for 2008 -2009 • To meet all the debt service requirements when due, thus avoiding any charges for penalties or interest • To purchase replacement equipment • To complete the access and parking project • Complete the renovation of empty space located on the first floor. Significant Budget Changes No significant budget changes. 216 I HOSPITAL ENTERPRISE FUND REVENUES AND EXPENDITURES Expenditures Employee Salaries F.Y. 2006 F.Y. 2007 F.Y. 2008 F.Y. 2008 F.Y. 2009 Employee Benefits ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 13,477 12,423 17,000 18,774 19,500 Interest Earnings $0 $410 $0 $9,799 $5,330 Providence Lease 1,153,333 1,081,110 720,000 720,000 720,000 Use of Fund Balance 0 0 874,350 54,285 868,980 Operating Transfers In 66,500 66,500 66,500 66,500 66,500 Sale of Fixed Assets 0 0 0 108,000 0 TOTAL REVENUES $1,219,833 $1,148,020 $1,660,850 $796,299 $1,660,810 Expenditures Employee Salaries $5,000 $5,000 $5,000 $5,576 $5,000 Employee Benefits 0 0 0 296 0 Support Goods & Services 13,477 12,423 17,000 18,774 19,500 Depreciation 1,094,747 988,216 1,276,560 988,579 1,276,560 Debt Service Interest Payments Facilities loan 59,059 56,720 54,290 54,285 51,750 Operating Transfers 320,230 235,593 200,000 200,000 200,000 Contribution 150,000 150,000 108,000 108,000 108,000 TOTAL EXPENDITURES $1,642,513 $1,447,952 $1,660,850 $1,375,510 $1,660,810 217 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. 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 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 2008 -2009 • 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 pump Significant Budget Changes There is a 15% reduction in federal contributions due to recalculation of the 5 year rental rate. 218 1 I KODIAK FISHERIES RESEARCH FACILITY Expenditures 1 RESEARCH FACILITY Personnel $155,084 $169,767 $107,210 $188,192 $209,190 Employee Benefits 50,611 59,621 62,920 77,222 105,020 Support Goods & Services REVENUES AND EXPENDITURES 12,561 22,430 6,216 22,000 F.Y. 2006 F.Y. 2007 F.Y. 2008 F.Y. 2008 F.Y. 2009 726,740 744,294 ACTUAL ACTUAL BUDGET ACTUAL BUDGET 402,063 Revenues Interest Earnings $92,471 $143,337 $90,000 $152,535 $66,780 43,000 Rents and Royalties 1,572,401 1,579,600 1,590,390 1,590,230 1,597,031 ' Use of Fund Balance TOTAL REVENUES 0 $1,664,872 0 $1,722,937 424,629 $2,105,019 $1,742,765 458,993 $2,122,804 176,325 200,000 178,828 200,000 Plumbing Expenditures 1 RESEARCH FACILITY Personnel $155,084 $169,767 $107,210 $188,192 $209,190 Employee Benefits 50,611 59,621 62,920 77,222 105,020 219 Support Goods & Services 7,434 12,561 22,430 6,216 22,000 Depreciation 745,037 742,613 744,294 726,740 744,294 Debt Service - Interest 446,775 425,163 425,165 402,063 377,300 Janitorial 35,338 38,942 43,000 49,016 41,300 Heating 129,578 160,245 145,000 202,022 175,000 Electrical 171,647 176,325 200,000 178,828 200,000 Plumbing 10,006 15,158 198,000 30,118 187,000 Air Conditioning 173 1,133 16,000 6,028 16,000 Elevators 2,042 2,228 2,500 2,337 2,500 Miscellaneous Subtotal 52,903 57,665 104,000 61,566 5,000 $1,806,628 $1,861,421 $2,070,519 $1,930,348 $2,084,604 DORM FACILITY Heating $9,373 $13,185 $17,000 $14,263 $22,000 Electrical 4,837 7,107 11,000 4,021 10,000 Plumbing 2,931 6,219 3,700 3,753 6,000 1 Miscellaneous 3,657 1,820 2,800 6,014 200 $20,798 $28,331 $34,500 $28,051 $38,200 TOTAL EXPENDITURES $1,827,426 $1,889,752 $2,105,019 $1,958,399 $2,122,804 PERSONNEL Position: F.Y. 2004 F.Y. 2005 F.Y. 2007 F.Y. 2008 Maintenance Engineer 1 1 1 1 ReceptionistAnterpretive Specialist 1 1 1 1 Maintenance Worker 0.5 0.5 0.5 0 TOTAL 2.5 2.5 2.5 2 219 PROGRAM BUDGET SUMMARY 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 into 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 response to all service subscribers. Objectives for 2008 -2009 • 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 No significant budget changes 220 911 SERVICE Revenues Interest Earnings Customer Charges TOTAL REVENUES Expenditures Allocated Salaries Contracted Services Support Goods & Services TOTAL EXPENDITURES REVENUES AND EXPENDITURES $3,000 $10,500 F.Y. 2006 F.Y. 2007 F.Y. 2008 F.Y. 2008 F.Y. 2009 ACTUAL ACTUAL BUDGET ACTUAL BUDGET 190 200 $57,193 $64,140 $69,000 $0 $1,341 $0 $2,416 $1,320 65,614 62,698 69,000 54,925 69,000 $65,614 $64,039 $69,000 $57,341 $70,320 $3,000 $3,000 $10,500 $3,000 $28,800 54,000 60,962 58,500 104,790 41,320 193 178 0 190 200 $57,193 $64,140 $69,000 $107,980 $70,320 221 APPENDIX APPENDIX 1 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 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 has 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 1 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 orbit 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, 2008 is 9.3 %, compared to 6.0% at June 30, 2007. 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 %. ' The assessed value of real and personal property in the Kodiak Island Borough rose from $715,749,035 in fiscal year 2000 to $870,770,562 in fiscal year 2009, an increase of approximately 22% over ten years. We believe the Kodiak Island Borough will continue to grow through the end of the century. This growth will positively impact the Kodiak Island Borough, but it must be realized that the Borough will also have to grow to provide the same level of services to its residents. 223 KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY MAYOR Jerome Selby PO Box 1962 Kodiak, AK 99615 ASSEMBLY MEMBERS Tom Abell P.O. Box 2224 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 Reed Oswalt PO Box 722 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) 486-9310 Fax: (907) 486-9374 BOROUGH ATTORNEY Jamin, Schmitt, St. John 323 Carolyn Street Kodiak, AK 99615 Phone: (907) 486-6024 Term Expires 2010 2008 2010 2009 2008 2009 2008 2010 224 1 1 1 1 i i 1 1 1 1 1 i 1 1 1 1 1 1 1 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 225 2008 -2009 Personnel Summary 226 2005 2006 2007 2008 2009 Department Approved App 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 3.00 Subtotal General Fund 29.00 29.00 29.00 30.00 30.00 Child Care Program 1.00 1.00 1.00 1.00 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 43.00 226 1 1 1 1 1 1 t 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 Kodiak Arts Council Director PAY RANGE ANNUAL SALARY 24.0 $65,284 - $87,799 19.0 $51,000 - $68,589 14.0 $39,841 - $53,581 12.0 $36,094 - $48,542 23.0 $62,138 - $83,569 17.5 $47,358 - $63,691 11.0 $34,355 - $46,203 24.0 $65,284 - $87,799 20.5 $54,921 - $73,863 20.5 $54,921 - $73,863 18.5 $49,756 - $66,916 11.0 $34,355 - $46,203 25.0 $68,589 - $92,244 23.0 $62,138 - $83,569 20.5 $54,921 - $73,863 19.5 $52,275 - $70,304 18.5 $49,756 - $66,916 17.5 $47,358 - $63,691 16.0 $43,977 - $59,144 20.0 $52,021 - $69,962 16.5 $45,076 - $60,622 12.0 $36,094 - $48,542 11.0 $34,355 - $46,203 10.5 $33,517 - $45,076 24.5 $66,916 - $89,994 20.5 $54,921 - $73,863 20.5 $54,921 - $73,863 15.0 $41,858 - $56,294 15.0 $41,858 - $56,294 11.0 $34,355 - $46,203 11.0 $34,355 - $46,203 12.0 $36,094 - $48,542 19.0 $51,000 - $68,589 19.0 $51,000 - $68,589 19.0 $51,000 - $68,589 Contract 18.5 $49,756 - $66,916 17.0 $46,203 - $62,138 20.5 $54,921 - $73,863 16.5 $43,763 - $58,857 227 t KODIAK ISLAND BOROUGH MISCELLANEOUS STATISTICAL DATA Last Ten Fiscal Years (a) The majority of Village Schools are grades K -12 (b) All non - teaching employees. 228 1998 -1999 1999 -2000 2000 -2001 2001 -2002 Land area - square miles 7,130 7,130 7,130 7,130 Miles of improved street 21.6 25.4 25.4 25.6 Building permits: Permits issued 192 210 231 220 Value of buildings (thousands) 15,007 11,806 12,882 11,934 Fire Protection: Number of fire stations 2 2 2 2 Number of employees 1 1 1 1 Police Protection: none (provided by the City of Kodiak w ithin the city limits and by the State of Alaska outside the city boundaries.) Recreation: Parks (number of acres) 224 224 224 223 Facilities: Number of playgrounds 16 16 16 15 Number of swimming pools 1 1 1 1 Public Education: Number of schools Kodiak Area Elementary 4 4 4 4 Kodiak Area Middle School 1 1 1 1 Kodiak Area High School 1 1 1 1 Village Schools (a) 7 8 8 7 Number of support personnel (b) 163 158 143.27 136.76 Number of teachers (c) 208 200 178.6 184.3 Number of students 2,798 2,810 2,774 2,821 Number of Municipal Employees 37.25 37 37 39 Elections: Number of registered voters 10,389 10,100 10,421 10,085 Number voting in last election 1,972 3,861 2,521 2,914 Percent of registered voters 19% 38% 24% 29% (a) The majority of Village Schools are grades K -12 (b) All non - teaching employees. 228 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2002 -2003 2003 -2004 20042005 2005 -2006 2006 -2007 2007 -2008 7,130 7,130 7,130 7,130 7,130 7,130 25.6 25.6 25.6 25.6 25.6 25.6 213 223 205 222 190 182 14,623 17,658 12,689 11,928 12,058 7,874 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 7 8 7 6 136.76 200.99 146.25 150.62 168.52 163.81 172.5 227.14 216.89 205.63 208.52 217.78 2,750 2,677 2,678 2,718 2,593 2,689 39 41 41 41 43 43 10,101 9,671 9,282 9,300 9,417 9,587 2,181 2,599 2,181 2,200 2,407 2,105 22% 27% 23% 24% 26% 22% (c) School district personnel figures include staffing from the General Fund and Grants. Grant staffing varies f rom year to year depending on the number of grants received. 229 DEMOGRAPHIC STATISTICS Unemployment Rate (c) 5.4% 9.5% 9.5% 13.8% 10.4% 9.2% 8.6% 10.4% 6.0% 9.3% 230 KODIAK, ALASKA Last Ten Fiscal Years Fiscal School Year Population (a) Enrollment (b) 1999 13,848 2,798 2000 13,913 2,810 2001 13,563 2,774 2002 13,641 2,821 2003 13,815 2,750 2004 13,570 2,677 2005 13,687 2,678 2006 13,452 2,718 2007 13,568 2,631 2008 13,506 2,662 Sources: (a) per State Dept of Larbor (b) State of Alaska, Dept of Education (c) Department of Labor Unemployment Rate (c) 5.4% 9.5% 9.5% 13.8% 10.4% 9.2% 8.6% 10.4% 6.0% 9.3% 230 1 1 1 1 1 1 1 1 i 1 1 1 1 1 1 1 PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS KODIAK, ALASKA Last Ten Fiscal Years " Estimated actual glue of real property "" Nontaxable real property%alues based on Borough Assessing records from Kb Systems. 231 CONSTRUCTION PROPERTY VALUE" Commercial Residential Fiscal No. of No. of Year Permits Value Permits Value Commercial Residential Nontaxable 1998 35 16,316,909 147 7,985,544 169,262,016 414,174,887 2,469,500,329 1999 51 6,784,879 141 8,222,313 172,709,507 422,160,780 2,475,199,399 2000 54 2,720,259 156 9,086,074 193,882,996 433,023,355 2,510,199,399 2001 33 1,379,673 198 11,501,804 194,403,496 441,527,962 1,986,318,619 2002 30 1,494,337 190 10,439,985 199,689,615 443,305,997 1,994,297,545 2003 47 2,915,740 166 11,707,269 205,053,253 454,987,608 1,994,303,245 2004 44 2,859,775 179 14,798,679 198,268,272 486,159,441 1,668,216,446 2005 47 2,097,983 158 10,590,784 210,328,700 482,244,145 1,666,526,546 2006 30 1,555,718 192 10,372,416 213,258,488 497,589,811 1,663,156,146 2007 42 3,277,292 148 8,780,900 227,514,405 507,013,524 1,664,332,146 2008 53 25,269,361 129 7,875,188 275,369,008 542,272,300 1,667,147,195 " Estimated actual glue of real property "" Nontaxable real property%alues based on Borough Assessing records from Kb Systems. 231 State Per Capita Tax Comparison 2007 3000 2500 2000 1500 1000 500 2,590 2,223 1,474 1,350 1,162 1,030 973 839 805 t Bristol Bay Haines Denali Kenai Aleutians Matanuska- Ketchilian Fairbanks Lake & Kodiakisland Borough Borough Borough Peninsula East Borough Susitna Gateway North Star Penisuia Borough Borough Borough Borough Borough Borough Severance Taxes last ten years with 5 years projected 1,800,000 1,600,000 1,400,000 1,200,000 1,000,000 ■ Fish N Grave 800,000 Timber 600,000 200,000 I I 0 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 232 1 i 1 1 1 1 1 i 1 1 1 1 1 1 1 1 1 1 PROJECTED ASSESSED VALUES Fiscal Years 1998 - 2009 are actual, with projection through 2014 $1,200,000,000 $1,000,000,000 $800,000,000 $600,000,000 $400,000,000 $200,000,000 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 PROJECTED POPULATION 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2,000 0 14,181 14,167 13,848 13,989 13,913 13,874 13,811 13,913 1 1 1,8 1■4 1-9 10 12,705 12,584 12,483 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 233 2 , 2, 2, 2; 2 , 2,E 2,E 2,5 2,5 Projected Student Enrollment 2,851 2,821 2,810 2,798 2,774 2,750 2,718 2,677 2,678 2,671 I ' 1 2,636 , 2,629 2,604 ' 2, 2,560 2,552 19W 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 The future values in both the projected population and projected student enrollment charts were calculated using the Forecast function in Excel. 234 GLOSSARY 1 I 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 and effectively carried out its responsibilities. The auditor obtains this evidential matter through inspections, observations, inquiries, and confirmations with third parties. BALANCED BUDGET: A budget in which planned funds available equal planned expenditures. BASIS OF ACCOUNTING: A 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. I 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. ' BUDGET MESSAGE: A general discussion of the proposed budget presented in writing by the budget - making authority to the Borough Assembly. The 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. 235 CAPITAL OUTLAY: Expenditures that result in the acquisition 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 services 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. ENTERPRISE FUND: A proprietary fund established to account for operations that are financed and operated in a manner similar to private business enterprises. 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. 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. 236 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 PRINCIPLES (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. INTERGOVERNMENTAL 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. 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 I expenses). MILL: A measure of the rate of property taxation, representing one - thousandth (0.001) of a dollar of assessed value. 237 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 RESPONSIBILITY: The basic, but not the only, criterion for including a government department, agency, institution, commission, public authority, or other organization in a government unit's reporting entity for general purpose financial reports. Oversight responsibility is derived from the government unit's power and includes, but is not limited to, financial interdependency, selection of governing authority, designation of management, ability to significantly influence operations and accountability for fiscal matters. 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). 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. 238 1 1 n 1 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 specified purposes. TAX RATE: The level at which taxes are levied. For example, a property tax rate may he 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. 239