2007 Annual Operating Budget BookKODIAK ISLAND BOROUGH
ADOPTED BUDGET
FOR
FISCAL YEAR ENDING JUNE 30, 2007
AS SUBMITTED BY:
BOROUGH MANAGER
RICK GIFFORD
ON
MAY 18, 2006
AND AS AMENDED BY THE KODIAK ISLAND BOROUGH ASSEMBLY
AND ADOPTED ON JUNE 1, 2006
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
JEROME SELBY, MAYOR
TOM ABELL
PAT BRANSON
SUE JEFFREY
REED OSWALT
CECIL RANNEY
MEL STEPHENS
BARBARA WILLIAMS
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TABLE OF CONTENTS
INTRODUCTION ........................................................................................................................... ............................... 5
FISCAL YEAR 2007 AT A GLANCE ........................................................................................................ ...............................
7
BUDGETMESSAGE ................................................................................................................................. ...............................
8
BUDGETCALENDAR ............................................................................................................................ ...............................
13
STRATEGICPLAN ..................................................................................................................... ...............................
17
FINANCIALSUMMARIES .......................................................................................................... ...............................
27
FUNDSTRUCTURE ................................................................................................................................ ...............................
27
FISCALPOLICY ...................................................................................................................................... ...............................
28
FUNDSUMMARY ........................................................................................................................................ ...............................
33
GENERALFUND ........................................................................................................................ ...............................
39
REVENUE SOURCES AND GENERAL FUND ESTIMATES ............................................................................... ...............................
39
FUNDBALANCE .................................................................................................................................... ...............................
45
GENERALFUND REVENUE ................................................................................................................. ...............................
46
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT ......................................... ...............................
48
BOROUGHASSEMBLY ......................................................................................................................... ...............................
50
MANAGER'S OFFICE ............................................................................................................................ ...............................
52
CLERK'S OFFICE ................................................................................................................................... ...............................
54
LEGALSERVICES .................................................................................................................................. ...............................
56
FINANCE................................................................................................................................................. ...............................
58
FINANCE/MANAGEMENT INFORMATION SERVICES ................................................................... ...............................
60
ASSESSING............................................................................................................................................. ...............................
62
ENGINEERINGAND FACILITIES ........................................................................................................ ...............................
64
COMMUNITY DEVELOPMENT DEPARTMENT ................................................................................ ...............................
66
BUILDINGINSPECTION ....................................................................................................................... ...............................
68
ECONOMICDEVELOPMENT ............................................................................................................... ...............................
70
GENERALADMINISTRATION ............................................................................................................. ...............................
72
EMERGENCYPREPAREDNESS ........................................................................................................... ...............................
74
SCHOOLDISTRICT SUPPORT .............................................................................................................. ...............................
76
HEALTH AND SANITATION ................................................................................................................ ...............................
78
EDUCATION, CULTURE AND RECREATION .................................................................................... ...............................
80
TRANSFERS............................................................................................................................................ ...............................
82
SPECIALREVENUE FUNDS ..................................................................................................... ............................... 85
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES ............................................. ............................... 85
SPECIAL REVENUE FUND RECAP ...................................................................................................... ...............................
88
CHILD CARE ASSISTANCE PROGRAM .............................................................................................. ...............................
90
RESOURCEMANAGEMENT ................................................................................................................ ...............................
92
BUILDINGAND GROUNDS FUNDS .................................................................................................... ...............................
94
BUILDING AND GROUNDS FUND- BOROUGH BUILDING ............................................................. ...............................
96
BUILDING AND GROUNDS FUND - MENTAL HEALTH CENTER ................................................... ...............................
98
BUILDING AND GROUNDS FUND- SCHOOL BUILDINGS ............................................................. ...............................
100
BUILDING AND GROUNDS FUND -PARKS OPERATION AND MAINTENANCE ........................ ...............................
102
COASTALMANAGEMENT ................................................................................................................. ...............................
104
LOCAL EMERGENCY PLANNING COMMITTEE ............................................................................ ...............................
106
WOMENSBAY ROAD SERVICE AREA ............................................................................................. ...............................
108
SERVICEDISTRICT NO. 1 ................................................................................................................... ...............................
110
SERVICEAREA NO.2 .......................................................................................................................... ...............................
112
MONASHKA BAY ROAD SERVICE AREA ....................................................................................... ...............................
114
BAYVIEW ROAD SERVICE AREA .................................................................................................... ...............................
116
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FIRE PROTECTION AREA NO. 1 ........................................................................................................ ...............................
118
(BAYSIDE FIRE DEPARTMENT) ........................................................................................................ ...............................
118
WOMENS BAY FIRE DEPARTMENT ................................................................................................. ...............................
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT ...................................... ...............................
120
122
WOODLAND ACRES STREET LIGHT AREA .................................................................................... ...............................
124
TRINITY ISLANDS LIGHTING DISTRICT ......................................................................................... ...............................
126
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MISSION LAKE TIDE GATE SERVICE AREA ................................................................................... ...............................
TRINITY ISLANDS SUBDIVISION PAVING DISTRICT .................................................................. ...............................
128
130
KODIAK ARTS COUNCIL ................................................................................................................... ...............................
132
FACILITIES FUND................................................................................................................................ ...............................
TOURISMDEVELOPMENT ................................................................................................................ ...............................
134
136
FULLERTRUST .................................................................................................................................... ...............................
138
DEBTSERVICE FUND ............................................................................................................. ...............................
DEBT SERVICE — EDUCATION AND HEALTH ................................................................................ ...............................
141
152
DEBTSERVICE — OTHER .................................................................................................................... ...............................
154
CAPITALPROJECTS FUNDS ................................................................................................. ...............................
ENTERPRISEFUNDS .................................................................................. ............................... ............................189
157
MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL ............................................ ...............................
HOSPITALENTERPRISE FUND ......................................................................................................... ...............................
190
192
KODIAK FISHERIES RESEARCH CENTER ....................................................................................... ...............................
194
911 SERVICE ......................................................................................................................................... ...............................
196
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APPENDIX .................................................................................................... ............................... ............................199
GLOSSARY .............................................................................................................................. ...............................
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GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
Kodiak Island Borough
Alaska
For the Fiscal Year Beginning
July 1, 2005
President Executive Director
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget
Presentation Award to the Kodiak Island Borough for its annual budget for the fiscal years beginning July 1, 1990 through July
1, 2005.
In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy
document, as an operating guide, as a financial plan, and as a communications medium.
The award is valid for a period of one year only. We believe our current budget continues to conform to
program requirements, and we are submitting it to the GFOA to determine its eligibility for the fiscal year
2007 award.
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INTRODUCTION
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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 Borough government employs 41 people in five 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 some 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 /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 Guard
1 Base and the first commercial rocket launch facility.
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Kodiak Island Borough
Fiscal Year 2007
Electorate
Borough Mayor
Borough Assembly
Borough Attorney
Assistant Fire
Chief
Engineering/
Facilities
Director
KFRC
Environmenta
Maintenance
Specialist
Engineer
KFRC
Receptionist
Baler /Landfill
Analyst
Supervisor
Project Manager
MIS Operations
Inspector
Accounts Payable
Supervisor
Baler Operator 11
Project Assistant
MIS Network
Baler Operator I
Maintenance
Baler Operator I
Worker
Baler Operator I
Secretary III
'
Revenue
Baler Operator II
Borough Manager
Assistant
Community
Development
Director
Associate Planner
LRP
Associate Planner
Enforcement
Drafting Technician
Secretary III
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Assessor
Borough Clerk
Assistant Clerk Deputy Clerk
Property Appraiser
Appraiser
Technician
Assessment Clerk I
Arts Council
Director
Finance/MIS
Director
,
Genera
Accountant
MIS Programmer/
Accounting Tech
Analyst
,
MIS Operations
Accounts Payable
Supervisor
Accounting Tech
MIS Network
Payrol
Administrator
Childcare Assistance
Administrator
'
Revenue
Accountant
Cashier
Secretary III
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FISCAL YEAR 2007 AT A GLANCE
General Fund
The mill rate for FY2007 is set at 10.5 mills, which is .5 mills less than the FY2006 budget. In this budget expenditures exceed
revenues by $154,296. The FY2006 budget was balanced with a use of fund balance in the amount of $688,693 but the fund
balance actually increased $95,414 to $1,908,426. If we use the budgeted amount of fund balance in FY2007 our ending fund
balance will be $1,754,130.
One mill is budgeted to equal to $809,200 in property tax and $96,840 in severance taxes for a total of $906,000.
We have budgeted $1,039,870 in revenue sharing this year. We received no State Revenue Sharing in FY2006.
Funding to the School District has not been increased this year. School District support accounts for 67% of the budget.
Motor vehicle tax revenues should increase by $70,000, $50,000 due to a rate increase and $20,000 due to an increase in
number of licenses.
We have budgeted $50,000 in the Community Development department for junk removal.
This year P.E.R.S (Public Employees Retirement System) raised our employer contribution rate from 10 to 15 %. The PERS
actuaries have determined that our rate should be 28.34 %. The current State policy is to raise our rates 5% per year until we
reach the actuarially determined rate. Each 5% increase costs the General Fund about $82,000.
Special Revenue Funds
We are raising the rent for the Borough Building 10¢ per square foot. This is mainly due to increased oil prices (and we do not
know if this is enough the way oil prices are going up).
In FY2007 the administration of the LEPC (Local Emergency Planning Committee) grant program is returning to the Borough
from the City of Kodiak.
At the present time we are estimating the FY2006 interest earnings of the Facilities Fund to be $1,781,652. We have budgeted
$714,000 of the Facilities Fund for payment of Bonds. This will pay for all but $35,590 of the Hospital FY2007 debt service.
We have also budgeted for the Facilities fund to pay for building insurance of $220,000 and $242,500 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 1 mill.
Debt Service
There are no significant changes in the Debt Service Funds. Total Debt Service expenditures are budgeted at $3,431,810. The
State is reimbursing the Borough for $1,780,667 of these costs. The Facilities Fund is transferring $714,000 to help pay for
debt service expenses. Without these two sources of income our mill rate would have to be raised about 2' /a mills.
Capital Projects
The Borough is currently managing $33,430,405 in capital projects. $20,850,000 of these projects were financed by the 2004A
and 2004B bond issues. As part of the 2004B bond issue the Borough budgeted $6,210,000 for a new swimming pool. At this
time the Borough is revising its estimate on how much the new pool is going to cost. The pool may cost 7 to 8 million dollars
more than originally budgeted. This increase in cost is not budgeted at this time.
Enterprise Funds
There are no significant changes in the Enterprise Funds this fiscal year. In the future the Borough is looking at going out to
bid on our contract to collect solid waste and we may also go out to bid, or renegotiate, our lease of the Kodiak Island Borough
Hospital
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The Residents of Kodiak Island Borough
Residents,
BUDGET MESSAGE
KODIAK ISLAND BOROUGH
Fiscal Year 2007
BUDGET LETTER OF TRANSMITTAL
Transmitted herewith is the fiscal year 2007 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
2007 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 FY2007 Budget
The fund balance of the General Fund increased $95,414 in FY2006. This means that the General Fund had a fund
balance of $1,908,426 going into FY2007. The Borough did reserve $154,296 of this fund balance to balance the FY2007
budget leaving an unreserved fund balance of $1,754,130. Major variances in the FY2006 budget to actual are listed below.
Federal Payment in Lieu of Taxes came in $58,000 more than budget (we budgeted $745,000 and received $803,246).
Federal - shared revenues for the National Wildlife Refuge in Kodiak came in $21,000 under budget. We budgeted $400,000
and received $378,700.
Severance taxes in FY2006 came in over budget by $221,877. FY2006 total severance taxes were $1,186,907
compared to $1,005,538 in FY2005 and $799,693 in FY2004. To see the trend in commercial fishing severance taxes please
see the chart on page 43.
In FY 2006 interest earnings in the General Fund were $452,829, which was $152,829 more than the budget of
$300,000. In FY 2005 General Fund interest earnings were $265,392 and in FY 2004 they were $105,813. Interest rates are
still going up.
The winter of 2005/2006 was not particularly bad in terms of weather. In FY2006 snow removal costs for all of the
service districts was $101,552, less $37,948 less than the budget of $139,500. We have budgeted $144,500 for snow removal
for FY2007.
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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 FY1996. At 6/30/2006 the Facilities Fund had a fund balance of $ 38,838,949. Eighty-
five percent of the interest earnings from the previous year can be used for insurance, debt reimbursement (capped at 50 0 /6), and
capital projects, the remaining 15% must be kept in the fund for inflation proofing. Interest earnings dropped significantly only
to rise again. At 10/31/2000 the 90 day T -Bill was selling at 6.35% and it had dropped to .85% by 6/30/2003. At June 30,
2006 it had risen to 5.01 %. It is hard to predict if the rates are going to keep climbing, level off, or even drop.
Major Policy Issues
The major policy issue for FY2007 is 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 to cut
our mill rate by''h mill. This lowers our area wide mill rate from 11.0 mills to 10.5 mills. The main reason we were able to do
this was the State energy assistance grant for 1,039,870. The State has said that this is a one time grant.
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Paying for increased education costs is one of the major problems for the Borough. As illustrated on page 76, until
FY2007 the Borough has had to significantly increase their contribution to the School District. The reason main reason that the
Borough did not have to increase their contribution for FY2007 was an increase in State funding to the School District. There
is a cap on Borough expenditures for and transfers to the School District of 6 mills. (This cap assumes that the Borough would
tax the vessels in our jurisdiction at their market value. Instead the Borough taxes vessels at a fee of $1.00 per linear foot with
a $30 minimum amount. If they are less than five tons they are not taxed.) The Borough is right at this cap. Until this year
State appropriations for education have been static, but the 4 -6 mill window has remained in place. School Districts are finding
it harder each year to balance their budgets and still provide a quality education.
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 in the upper range of the required window
for local funding set by State Statutes.
This year the Borough's total School District budget is $ 9,566,078 with a direct contribution to the school district of
$7,740,000, in -kind services budgeted at $930,820 and debt service of $895,258 (net of State debt reimbursement). This
contribution is equal to 12 mills of property tax, both real and personal.
The Facilities Fund is the only way that the Borough is able to balance the General Fund budget without a tax increase
of 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 $220,000 for FY2007. 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 FY2007 the Facilities fund is moving $714,000 to pay for
a portion of this debt service expense.
In FY2006 General Fund expenditures exceeded revenues by $95,414. This leaves the Borough with an estimated
fund balance in the General Fund of $1,908,426. We had budgeted to "use" $688,693 of this fund balance in FY2006. This
would have left us with a fund balance of $1,124,318.
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 were payments in lieu of taxes, $57,000, severance taxes, 221,890, State shared revenues of $61,790, and interest
earning by $153,700. The biggest savings in expenditures were personnel costs of $126,980, legal fees of $30,000, insurance
by $40,130, continuing education of $22,330, travel and per -diem of $28,630, and machinery and equipment of $30,000.
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.
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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 2008 with planning for lateral expansion
to occur in the near future. This future expansion should increase the life of the landfill to 2020. 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
1
This budget lowers the General Fund mill rate to 10.50 mills, a decrease of .50 mills. As mentioned before this was
made possible by the State energy assistance grant for this year. The state has indicated that this was a one time grant. The ,
voters of the Kodiak Island Borough initiated and passed a property tax revenue cap in October of 1998, limiting the amount of
any potential increases to the mill rate. The tax cap does allow an increase for new debt service and inflation. Pursuant to
Alaska law respecting initiatives however this limit is subject to change after two years and this time period has lapsed.
The fund balance of the general fund at June 30, 2006 is estimated to be $1,908,426. This budget includes a "use of
Fund Balance" of $154,296 to balance the budget.
General Fund revenues have increased from $12,146,019 in FY2002 to a budgeted $ 13,488,120 in FY2006, an
increase of 11 %. The Borough did budget to use $154,296 of fund balance to balance the FY2007 budget. This was not
included in the above calculations.
General Fund expenditures are expected to increase from $10,726,856 in FY2002 to a budgeted $13,642,416 in
FY2007, an increase of $ 2,915,560. During this time frame General Fund School District expenditures went from $7,363,880
to a budgeted $9,082,990, an increase of $ 1,719,110. As you can see increased education funding since FY2002 has made up
most of this increase.
The level of staffing for all funds is the same as it was in FY2006.
This year P.E.R.S (Public Employees Retirement System) raised our employer contribution rate from 10 to 15 %. This
increase was paid for by a one time grant from the State of Alaska. The PERS actuaries have determined that our rate should
be 28.34 %. For FY2007 the Borough has an unfunded PERS obligation of $5,990,000. 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 current State policy is to raise our rates 5% per year until we reach a rate that will keep us in our retirement
obligations.
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 FY2007
the Facilities fund is budgeted to transfer $220,000 to building and grounds for property insurance, $714,000 to debt service
and $242,500 to capital projects. If the Facilities fund were not available this $1,176,000 would have to be paid out of the
General Fund and ultimately the individual taxpayers. This is a savings of over one mill.
Various service districts within the Borough levy a property tax to provide service within the Borough. These levies
range up to 2.5 mills. A complete schedule of these rates can be found on page 36. The Monashka Bay Road Service area
raised their mill rate from 1.75 to 2.50 mills and Service District Number 1 raised their mill rate from 1.00 mills to 1.25 mills.
Services provided include road maintenance, fire protection, street lighting and a tide gate.
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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 FY2007 is $809,236,402, an increase
of $10,320,453 (1.3 %) over FY2006's value of $798,915,949.
The total proposed budget for fiscal year 2007 calls for expenditures and transfers of $34,349,459. The Kodiak Island
Borough School District's (KIBSD) proposed budget of $32,885,353 is not included in this total for three reasons: 1) the
school district is still formulating their budget, 2) it will not be approved by the State of Alaska until July, and 3) the school
board is a governing board and the Borough Assembly has no control over their budget except for the local appropriation and
total budget approval. If the Kodiak Island Borough School District were included as part of the Kodiak Island Borough, the
Borough budget would total $67,234,812.
The largest component of the Budget is the General Fund. The proposed General Fund budget is $13,642,416 or 43 %.
of the total budget. Of this, $8,832,440 is for transfers to other funds (mostly KIBSD) leaving expenditures in the General
Fund of $4,809,976, which amounts to just 35% of the total General Fund Budget.
General Fund revenues are budgeted at $ 13,488,120 (72 %) from property taxes, $1,016,793 (8 %) from severance
taxes, $104,500 (1 %) from licenses and permits, $2,217,945 (16 %) from intergovernmental sources, $400,000 (3 %) from
interest earnings, and $60,200 (<1%) from miscellaneous revenue. To balance the budget we budgeted using $154,296 of our
fund balance. This is I% of our revenue budget.
In FY2007 we changed the manner in which boats are taxed. Previously, boats were charged a flat fee of $15. In
FY2007 boats will be taxed at $1.00 per lineal foot with a minimum tax of $30. As before, boats that weigh less than 5 tons
are exempt from tax. This should bring in additional revenues of approximately $20,000.
General Fund expenditures and transfers are budgeted at $13,642,416. $2,878,316 (21 %) is for general government,
$141,440 (1 %) for public safety, $9,082,990 (67 %) for education, $167,220 (1 %) for culture and recreation, $289,880 (2 %) for
health and welfare, $399,150 (3 %) for assessing, $683,420 (5 %) for community development and $396,450 (3 %). The
FY2007 budget is $416,548more than FY2005 actual expenditures of $13,225,868 in FY2006.
Debt service will be $32,853more in FY2007 than it was in FY2006; $3,431,810 in FY2007 compared to $3,398,957
in FY2006. State debt reimbursement is budgeted at $7,780,667. The State pays for 60 - 70% of our debt for school
construction.
The Borough has three different capital project funds. These are Borough Capital Projects, Bond Improvements, and
State Capital Grants. At this time the Borough has $30,654,238 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 FY2007 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. The 1998 Bond issue was given an A- rating by Fitch, providing recognition of our strong economy. It is
imperative that we continue to be financially responsible and seek cost effective improvements throughout Borough operations.
Budget Document Organization
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The Borough has been a participant in the Distinguished Budgetary Presentation Award program since FY1990. The
Borough has received the Distinguished Budgetary Presentation Award for all of their budgets from FY 1991 through FY2006.
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 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.
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
�Z 0`
Rick Gifford
Borough Manager
. XIAOc
Karleton G. Short
Finance Director
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BUDGET CALENDAR
KODIAK ISLAND BOROUGH
FISCAL YEAR 2007
The following activity is outlined as essential for the orderly formulation of the fiscal year 2007 Borough
budget (July 1, 2006 through June 30, 2007).
DATE
ITEM
BY
January 6, 2006
Budget Preparation Message
Manager
January 6
Distribution of budget worksheets to aid departments and
Finance Officer
service districts in submitting their requests
February 10
Final day for departmental budget requests to be returned to
Department
Manager via Finance Officer
Heads
February 17
Revenue forecast all funds
Finance Officer
February-March
Work sessions to resolve or justify differences of department
Manager/ Finance
budgets
Officer/
Dept. Heads
March 1
Distribution of forms to gather input from autonomous not -for-
Finance Officer
p rofit organizations
March 31
Receipt of Service District budgets
Service Districts
April 1
Due date for public and not-for-profit agencies budget requests
Finance Officer
April 27
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
Ma 18
Introduction of Budget Ordinance Power Point presentation)
Manager
Ma 19
Publication on hearing
Clerk
June 1
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
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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 February.
During February and March, work sessions are held between the Manager, Finance Officer, and department heads to
resolve or justify the departmental budgets.
Service district budgets must be received by March 31 of the year, per Section 4.20.030 of the Borough code. The
school district budget must be received by April 30 of the year, per Section 3.08.030 B of the code. Budget requests by public
and not - for - profit organizations must be returned to the Manager's Office no later than the first of April.
The Manager presents his 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
through the adoption of an ordinance setting forth the appropriation levels and the millage 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
The term `basis of accounting" is used to describe the timing of recognition that is, when the effects of transactions or
events should be recognized.
The Borough budgets governmental 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
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' 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.
I Balanced Budget
All funds of the Borough must have a balanced budget. For the Borough this means that revenues,
' plus a use of unrestricted fund balance, must equal expenditures.
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Kodiak Island Borough
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,%urce: Aaska Departne erd of Labor and
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Page 16
STRATEGIC PLAN
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Strategic Plan
KODIAK ISLAND BOROUGH
' RESOLUTION NO. FY2006 -22
A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
' ADOPTING THE KODIAK ISLAND BOROUGH
STRATEGIC PLAN FOR THE YEARS 2006 -2010
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WHEREAS, the Kodiak Island Borough Assembly held a strategic planning session on
November 5, 2005; and
WHEREAS, this session culminated in the preparation of the Kodiak Island Borough Strategic
Plan for the years 2006 -2010; 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 2006 -2010 which outlines the
Kodiak Island Borough's mission, vision, and guiding principles is hereby adopted.
KODIAK ISLAND BOROUGH
Jerome M. Selby, Borough Mayor
I ATTEST:
I
Judith A. Nielsen, CMC, Borough Clerk
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FIFTEENTH DAY OF DECEMBER 2005
Page 17
Introduced by:
Mayor Selby
Requested by:
Assembly
Drafted by:
Assembly
Introduced:
12/15/2005
'
Adopted:
12/15/2005
KODIAK ISLAND BOROUGH
' RESOLUTION NO. FY2006 -22
A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
' ADOPTING THE KODIAK ISLAND BOROUGH
STRATEGIC PLAN FOR THE YEARS 2006 -2010
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WHEREAS, the Kodiak Island Borough Assembly held a strategic planning session on
November 5, 2005; and
WHEREAS, this session culminated in the preparation of the Kodiak Island Borough Strategic
Plan for the years 2006 -2010; 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 2006 -2010 which outlines the
Kodiak Island Borough's mission, vision, and guiding principles is hereby adopted.
KODIAK ISLAND BOROUGH
Jerome M. Selby, Borough Mayor
I ATTEST:
I
Judith A. Nielsen, CMC, Borough Clerk
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FIFTEENTH DAY OF DECEMBER 2005
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STRATEGIC PLAN
(FISCAL YEARS 2006 -2010)
Adopted by the Kodiak Island Borough Assembly
Resolution No. FY2006 -22
KODIAK ISLAND BOROUGH'S MISSION, VISION, AND GUIDING PRINCIPLES
I. 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
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.
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
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We will ensure public funds will be administered as required by State law, 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.
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• CUSTOMERS
We will operate in a customer -driven manner both internally and externally with a focus on
I 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. Under no circumstances will
1 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 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, and to strive for public satisfaction. The
' following strategies are designed to accomplish these goals and are modified annually to be used as a foundation
for the design and implementation of the Kodiak Island Borough's annual budget.
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V. KODIAK ISLAND BOROUGH'S CORE STRATEGIES
Overall strategic theme: To build and maintain credibility, trust, and accountability to the public. We
must continually work to improve our services and allocate our resources wisely. We must listen
carefully to our citizens and to fully and effectively inform them of how our actions are addressing their
needs and concerns.
Table of Powers
MANDATORY POWERS
A. Education
B. General Administration and Finance
C. Tax Assessment and Collection
D. Planning and Zoning
ADOPTED POWERS
E. Emergency Services Planning
F. Community Health (restricted area-wide)
G. Solid Waste Collection and Disposal (non area -wide, outside cities, except 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)
A. Education Goals and Objectives
1. Pursue increased funding at the state and federal level to offset the local cost for education.
a. Maintain a vigilant and active lobbying effort to ensure a strong voice for education at the state
and federal level and pursue a formal legislative definition of "minor maintenance and in -kind
expenses ", by the State.
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 KIBSD consolidation in
order to create a fairer distribution of the cost of 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 (five -
year) plan to address funding, staffing, and projects to address any deficiencies for each
facility.
1 This adopted power is restricted to Hospital and Mental Health services only.
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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.
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.
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 and maintain a long -term fiscal plan that incorporates KIBSD funding and maintenance
costs for all Borough operations including enterprise funds.
a. Continue to update the 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.
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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 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 subsidies of 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 maps showing trails,
wetlands, ownership, and 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.
5. Review current policies and procedures to reduce the inventory of tax- foreclosed property through
annual sale that minimizes negative community impacts.
a. Review current process to ensure all properties are reviewed and selected for documented
public purposes prior to disposal in a timely manner.
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.
7. Continue to review and implement land sale strategies that are in balance with the real estate
market and provide the transfer of developable public lands to the private sector in a cost- effective
manner.
a. Evaluate all Borough land and, on a regular basis, conduct a sale of land that is appropriate for
development and in demand.
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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.
9. Develop and implement a methodology to systematically review and evaluate Borough
operations.
a. Review and update the Personnel Rules and Regulations.
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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 and provides adequate funding to accomplish the mission statement.
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 current flat rate boat tax and make recommendations to cover cost of administration.
' 3. Implement a Geographic Information System (GIS) for the Borough.
a. Form a steering committee of GIS stakeholders to address the implementation and
maintenance of a web ready GIS system.
b. Encourage the participation of other entities to collaborate cooperatively in the GIS process
and ensure compatibility to the greatest extent possible with federal and state agencies.
c. Integrate the GIS program with the E -911 system and seek financing opportunities through the
grant process.
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 a stepped program and curriculum for the training of Planning and Zoning
Commissioners that address both the legal and community responsibilities of the positions 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.
2. Create and implement a phased plan for updating the Comprehensive Plan with maximum public
input and review for update and incorporation of the various area plans.
a. To the extent possible, merge the Coastal Zone Management Plan with the Borough
Comprehensive Plan to maximize efficiencies and minimize confusion.
3. Review existing zoning ordinances with a focus on minimizing the amount of zones where
1 possible to mitigate confusion.
a. Periodically review adopted zoning districts to ensure that they are appropriate and focused on
the needs and direction provided by the Comprehensive Plan.
b. Review and analyze area zoning to determine the need and potential placement of Industrial
property zoning if needed.
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4. Continue to work towards maximum service delivery and minimal staffing levels by increasing
use and efficiencies of existing assets and state /federal planning grants and efforts.
a. Seek out and utilize other State and Federal planning programs and integrate them with
existing Borough planning needs to maximize resources.
E. Emergency Services Planning — Community Development
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
F. Community Health Goals and Objectives
1. Create long -term facilities Master plan for the Hospital and 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. Complete the unfinished portion of the Hospital and provide space for the Community Health
Care Center along with adequate handicapped access and parking.
c. 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. La., seek to acquire sufficient land to serve any future construction
needs.
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.
G. Solid Waste Collection and Disposal Goals and Objectives
1. Consolidate existing plans and long -term needs into a comprehensive plan that addresses the solid
waste function in an economic and efficient manner.
a. Continue to monitor the Solid Waste Rate Study.
b. Identify future site for landfill expansion area and options for utilization of existing landfill
after closeout.
c. Conduct a Solid Waste Management Study /Analysis Survey that looks at options for the
future.
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' 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 through recycling and other means
for as long as possible without going out of the current permitted area.
i f. 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.
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
1 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. Create a road system trails plan using public participation and existing trails with a focus on a trail
network that is interconnected and allows for maximum use for 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 and the End of the Road Park.
I. Economic Development Goals and Objectives
1. Maintain vigilance and effective participation in fishery politics and legislation that advocates for
long -term preservation of landings of product to the Borough and ensures any environmental
restrictions on fisheries are based on sound science and fairly reflect any socio- economic impacts
on our region.
a. 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.
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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
businesses/home businesses including those in the outlying communities.
I 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.
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FINANCIAL SUMMARIES
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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 Proiect 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, the Kodiak Fisheries Research Center and
911 Emergency Telephone Services.
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FISCAL POLICY
This fiscal policy, adopted March 15, 1990, is a statement of the guidelines and goals that will influence and guide the
financial management practices of the Kodiak Island Borough. A fiscal policy that is adopted, adhered to, and regularly
reviewed is recognized as the cornerstone of sound financial management. Effective fiscal policy:
contributes significantly to the Borough's ability to insulate itself from 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 requires additional staff
and to reduce staff where this can be done without adversely affecting approved service levels.
Capital Construction
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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 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.
The Borough will remain current in payments to the retirement system.
The Borough will develop and annually update a long -range (three to five years) financial
forecasting system that will include projections of revenues, expenditures, and future costs and
financing of capital improvements that are included in the capital budget.
The Borough will develop and annually update a financial trend monitoring system which will
examine the fiscal trends from the preceding five years- -trends such as revenues and expenditures
per capita and adjusted for inflation, liquidity, or operating deficits. Where possible, trend
indicators will be developed and tracked for specific elements of the Borough's fiscal policy.
Debt Policies
The Borough will not fund current operations from the proceeds of borrowed funds.
The Borough will confine long -term borrowing to funding of capital improvements or projects that cannot be financed
from current revenues.
When the Borough finances capital projects by issuing bonds, it will repay the debt within a period not to exceed the
expected useful life of the project.
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3.
4.
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 will estimate its annual revenues by an objective, analytical process.
The Borough, where possible and reasonable, will institute user fees and charges for specialized programs and
services. Rates will be established to recover operational, as well as capital or debt service costs.
The Borough will regularly review user fee charges and related expenditures to determine if pre - established recovery
goals are being met.
The Borough will maintain a sound, consistent, and equitable ad valorem property tax assessment program. The
Borough will follow an aggressive policy of collecting tax revenues where the annual level of uncollected current
property tax should not exceed two percent.
The Borough should routinely identify governmental aid funding possibilities. However, before applying for and
accepting intergovernmental 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
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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.
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7.
Accounting, Auditing, and Reporting Policies
The Borough will establish and maintain a high standard of accounting practices in conformance with Generally
Accepted Accounting Principals (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.
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.
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 .50% of General Fund
Litigation Contingency .25% of General Fund
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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:
Emergency Contingency $12,151,092 X 1% _ $121,511
Personnel Contingency 12,151,092 X .5% = 60,755
Litigation Contingency 12,151,092 X .25% = 30,378
Total $212,694
The $1,908,426 unreserved fund balance in the General Fund easily covers these amounts.
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289,880
399,150
749,595 635,388 1,804,873 3,479,736
- - - 399,150
96,700 - - 96,700
706,980 - 1,910,302 - 2,617,282
Total Available Funds
Fire Districts
Expenditures
Budget Summary, All Funds
Health & Welfare
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Assessing
Public Safety
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12,060
1
Fiscal Year 2007
Special Debt
Capital
-
- 400,291
3,759,523 4,159,814
General
Revenue Service
Projects
Enterprise
- -
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IN III
Fund
Funds Funds
Funds
Funds
Total
396,450
1,176,500
Estimated Beginning Balance
$ 1,908,426
$41,790,785 $ (81,512)
21,295,898
$ 30,531,618
$ 95,445,215
Revenues
$13,642,416
$ 4,148,255
$ 3,431,810 $ 5,530,823
$ 7,616,155 $ 34,349,459
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Estimated Funds Available 6/30/07
$ 1,754,130
$ 41,370,385
$ (81,512) $ 15,872,515
Non Ad Valorem Taxes
$276,700
- -
-
-
276,700
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Payment in Lieu of Taxes
$765,000
- -
-
-
765,000
Rents &Royalties
-
461,980 -
-
2,086,800
2,548,780
User Fees
-
- -
-
3,724,610
3,724,610
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Federal Revenues
State Revenues
$350,075
$1,867,870
- -
134,930 $1,780,665
70,187
=
420,262
3,783,465
Miscellaneous
$60,200
155,280 -
37,253
103,913
356,646
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Sale of Fixed Assets
$0
289,880
399,150
749,595 635,388 1,804,873 3,479,736
- - - 399,150
96,700 - - 96,700
706,980 - 1,910,302 - 2,617,282
Total Available Funds
Fire Districts
Expenditures
807,090
Health & Welfare
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Public Safety
Resource Management
12,060
1
KB Buildings
289,880
399,150
749,595 635,388 1,804,873 3,479,736
- - - 399,150
96,700 - - 96,700
706,980 - 1,910,302 - 2,617,282
Page 33
$15,396,546 $45,518,640 $ 3,350,298 $ 21,403,338 $ 36,573,441 $122,242,263
Fire Districts
-
807,090
- 445,780
- 1,252,870
Public Safety
141,440
12,060
- 67,647
- 221,147
Solid Waste
-
-
- 400,291
3,759,523 4,159,814
Capital Outlay
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- -
- -
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Transfers Out
396,450
1,176,500
- -
- 1,572,950
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Total Use of Funds
$13,642,416
$ 4,148,255
$ 3,431,810 $ 5,530,823
$ 7,616,155 $ 34,349,459
Estimated Funds Available 6/30/07
$ 1,754,130
$ 41,370,385
$ (81,512) $ 15,872,515
$ 28,957,286 $ 87,892,804
Page 33
$15,396,546 $45,518,640 $ 3,350,298 $ 21,403,338 $ 36,573,441 $122,242,263
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Three Year Budget Overview
Sale of Fixed Assets
Sale of Bonds
TRANSFERS IN 850,000 227,637 157,027 236,700 1,356,067 1,480,155 1,645,145
EXPENDITURES
Assessing 246,884 358,833
399,150
Gereral Fund
Special Revenue Funds
Debt Service Funds
683,420
FY05
FY06
FY07
FY05 FY06 FY07
FY05 FY06 FY07
75,425
Actual
Estimated
Budgeted
Actual Estimated Budgeted
Actual Estimated Budgeted
REVENUES
P�
Road Maintenance
EN
Payment in Lieu of Taxes
801,270
817,304
..
765,000
4 OW !a.. . .
.
Severance Taxes
1,005,538
1,186,907
1,070,000
12,060
sib.
Penalties & Interest on Taxes
204,612
164,978
150,000
Licenses 8 Permits
107,058
93,716
104,500
21,000 21,000 21,000
Federal Revenues
335,857
378,770
350,075
- - -
-
State Revenues
800,495
891,870
1,867,870
77,230 108,068 114,930
942,687 $2,146,406 1,780,665
Sale of Fixed Assets
Sale of Bonds
TRANSFERS IN 850,000 227,637 157,027 236,700 1,356,067 1,480,155 1,645,145
EXPENDITURES
Assessing 246,884 358,833
399,150
Community Development 531,199 577,112
683,420
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Child Care Assistance
75,425
77,225
89,280
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Road Maintenance
574,527
344,428
404,715
Fire Districts
445,837
537,279
807,090
Public Safety 145,260 169,928
141,440
12,542
8,859
12,060
sib.
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Capital Projects Funds Enterprise Funds TOTAL
' FY05 FY06 FY07 FY05 FY06 FY07 FY05 FY06 FY07
Actual Estimated Budgeted Actual Estimated Budgeted Actual Estimated Budgeted
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801,270
817,304
765,000 Payment in Lieu of Taxes
1,005,538
1,186,907
1,070,000 Severance Taxes
204,612
164,978
150,000 Penalties & Interest on Taxes
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_
128,058
114,716
125,500 Licenses & Permits
2,586,607
70,187
2,922,464
378,770
420,262 Federal Revenues
331,093
153,424 1,068,699
2,151,505
3,299,768
4,832,164 State Revenues
-
=
Sale
Sale of Fixed Assets
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20,352,760
_ 20,352,760
- Sale of Bonds
216,508
114,000 390,000
66,500 2,650,212
1,817,682
2,271,845 TRANSFERS IN
EXPENDITURES
246,884
358,833
399,150 Assessing
531,199
577,112
683,420 Community Development
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75,425
77,225
89,280 Child Care Assistance
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574,527
445,837
344,428
537,279
404,715 Road Maintenance
807,090 Fire Districts
157,802
Y �..
178,787
153,500 Public Safety
3,070,360
3,431,810 5,530,823
3,070,360
3,431,810
5,530,823 Capital Outlay
- -
- 22,547
75,127
941,000 Other
35,593 884,248
723,485
969,593 TRAN FERE U
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Kodiak Island Borouah F.Y. 2007 Mill Rates
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Street Street Tide
Borough City of
Road Road
Road Road Fire
Fire Fire Light Light Gate
Fund Kodiak
Fund Fund
Fund Fund Fund
Fund Fund Fund Fund Fund
Total
Tax Code Area (TCA)
100
240 242
244 246 250
252 254 260 261 262
TCA 1
10.50 2.00
12.50
City of Kodiak
TCA 2
10.50
1.25
1.50
0.00
13.25
Woodland Acres Street Lighting
Fire Protection Area No. 1
Service Area No. 1
TCA 3
10.50
1.25
11.75
KIB Airport Fire Protection Area
TCA 4
10.50
1.00 1.50
13.00
Bayview Road Service Area
Fire Protection Area No. 1
TCA 5
10.50
10.50
Entire Borough
(excluding special assessment areas)
TCA 6
10.50
2.50 1.50
14.50
Monashka Bay Road Service Area
Fire Protection Area No. 1
*Properties w ith no road service
10.50
1.50
12.00
TCA 7
10.50
1.25
1.50
13.25
Service Area No. 1
Fire Protection Area No. 1
*Properties w ith no road service
10.50
1.50
12.00
TCA 71
10.50
1.25
1.50
1.00
14.25
lAssion Lake Tide Gate Area
*Properties w ith no road service
10.50
1.50
1.00
13.00
TCA 72
10.50
1.25
1.50
0.50
13.75
Trinity Islands Street Lighting
TCA 8
10.50
1.50
12.00
Fire Protection Area No. 1
TCA 9
10.50
2.00
1.25
13.75
Womens Bay Rd & Fire Service Area
*Properties w ith no road service
10.50
1.25
11.75
Page 36
10.50
' 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
Fiscal Year
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12.00
10.00
8.00
TEN - YEAR ANALYSIS I OF TAX RATE AND LEVY
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Fiscal
Personal Property
Real Property
Total
Mill
Total
4.00
Year
Assessed Value
Assessed Value Assessed Value
Rate
Tax Lew
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1998
107,599,892
573,745,998
681,345,890
9.25
6,302,449
1999
109,304,683
577,551,709
686,856,392
9.25
6,353,422
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2000
2001
120,878,748
121,849,192
594,870,287
626,906,351
715,749,035
748,755,543
9.25
9.25
6,620,679
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
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2007
98,373,784
710,862,618
809,236,402
10.50
8,496,982
Note: FY2007 is an estimated figure
Tax Rate Per $1,000
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Last Ten Years
10.50
' 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
Fiscal Year
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12.00
10.00
8.00
A
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6.00
f
1
4.00
2.00
0.00
10.50
' 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
Fiscal Year
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Assessed Values - Last Ten Years
999,000,000
800,000,000
700,009,000
600,000,000
d 500,000,000
i
aao,aoo,000
300,000,000
200,000,000
100,000,000
1998 1999 2000 2001 2002 2003 2000
Fleeal Y—
�Peraonel Property •Real Properly �Tolal Asaeeeed V81W
2005 2006 2007
State Shared Revenues
1,200,000
1,000,000
800,000
600,000
400,000
200,000
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
Page 38
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 71 %. Intergovernmental revenue constitutes
approximately 16% of general fund revenues. The Borough instituted a severance tax in fiscal year 1992, which will account
for 7.5% of Borough revenue in fiscal year 2007.
GENERAL FUND REVENUE SUMMARY
General Fund Revenues
Severance Tax
7.5%
Property
71.0°
Tnits
rgovemmental Revenues
16.3%
Interest Earnings
2.9%
Aiscellaneous Revenues
0.4%
se of Fund Balance
1.1%
Page 39
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2004 Actual
2005 Actual
2006 Budget
2006 Actual
2007 Budget
Property Tax
$8,199,100
$9,174,547
$9,880,290
$10,011,140
$9,688,682
Severance Tax
799,693
1,005,538
965,030
1,186,907
1,016,793
Licenses & Permits
118,030
107,058
104,500
93,716
104,500
Intergovernmental Revenues
1,201,694
1,136,352
1,230,155
1,270,640
2,217,945
Interest Earnings
105,813
265,392
300,000
452,829
400,000
Miscellaneous Revenues
895,139
42,348
57,200
61,772
60,200
Use of Fund Balance
0
0
688,693
0
154,296
Total
$11,319,469
$11,731,235
$13,225,868
$13,077,004
$13,642,416
General Fund Revenues
Severance Tax
7.5%
Property
71.0°
Tnits
rgovemmental Revenues
16.3%
Interest Earnings
2.9%
Aiscellaneous Revenues
0.4%
se of Fund Balance
1.1%
Page 39
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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 2007 is based on the assessed valuation as of
January 1, 2006. That value is estimated to be $809,236,402. KIB has set the tax levy for real and personal property at 10.50
mills, which will generate estimated property tax revenue of $8,496,982 with 88% being from real property and 12% being
from personal property. The current delinquency rate is .3 %(three tenths of I%). For budget purposes, the amount of tax
generated by one (1) mill is $809,000.
Penalty and Interest on Taxes Receivable. AS 29.45.650 and KIB Code of Ordinances establishes the authority to
apply penalties and interest on delinquent property taxes. The 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; it is recognized when the payment is made. Based on past collections, a conservative estimate of
revenue is $150,000.
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. KIB has increased this rate for FY2007 and estimates revenue from this source at $250,000.
PAYMENT IN LIEU OF TAXES
PELT — 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 BLM, the National Park Service, the U.S. Fish and Wildlife Service (all agencies of the
Interior Department), the U.S. Forest Service (part of the U.S. Department of Agriculture), and for Federal water projects and
some military installations. Congress appropriates PILT payments each year. The BLM allocates payments according to a
formula in the PILT Act that includes population, receipt - sharing payments, and the amount of Federal land within an affected
borough. The estimated amount for 2007 PILT revenue, $750,000, is based on what was received in fiscal year 2005 as we
have not yet received the FY06 payment.
SEVERANCE TAXES
The Kodiak Island Borough levies a tax on certain natural resources that are severed or harvested within the
boundaries Kodiak Island 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 2004 and 2005, the estimated revenue
for 2007 is $9,555.
Timber Severance Tax. The estimated value for timber is $57,278, 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 now, due to a decreased
demand from Asian markets. It should be noted that in FYI 997 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 2007 at $950,000.
Overall the 2006 severance tax is estimated to be just over $1 million. For budget purposes, the amount of tax
generated by one (1) mill is $96,840.
Page 40
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Severance Taxes
1,200,000
1,000,000
800,000
600,000
400,000
200,000
■Fish ■Mining ■Timber
0
k
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 requests made to the Planning and Zoning Commission, it looks as though the building
sector is remaining constant, so we have budgeted these revenues based on past year's averages at $80,000 for fiscal year 2007.
The total budgeted amount for licenses and permits is $104,500.
INTERGOVERNMENTAL REVENUES
Federal Shared Revenues
National Wildlife Refuge. The Revenue Sharing Act authorizes payments to local governments whose jurisdiction
includes land being administered by the Fish and Wildlife Service (FWS). The payment that we receive is based on a
percentage of the fair market value of lands that the FWS has acquired, the number of acres they hold, and a percentage of net
receipts the FWS collected in their previous fiscal year. This payment is a form of payment in lieu of taxes but the land owned
by the FWS is not the same land owned by Fish and Wildlife that generates a portion of the PILOT — Federal payment. The
difference is that the land under the National Wildlife Refuge revenue was previously owned by private individuals and was
taxable. The FWS purchased the land to add to the Wildlife Refuge that they manage on Kodiak Island.
The revenue from this source has fluctuated between $335,000 and $420,000 over the past four years; as such, we are
budgeting $350,000 for FY07.
State Revenues
Energy Assistance (Revenue Sharing). The State of Alaska enacted a revenue sharing program for FY2007. The
State has said that this is a one time program. This program was essentially revenue sharing. The Borough will receive
$1,039,873 from this program in FY2007.
Page 41
0
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
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 (A
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 DeveloninQ '
Floating 5% Floating 3%
Salmon Cannery 4.5% Shore -based 1% '
Shore -based 3%
Fisheries businesses file with the State on a calendar year. Their tax returns are due by March 31 of the following
year. From the taxes collected, the Department of Revenue distributes the taxes based on locale of the business. '
Municipalities will receive 50% of the tax collected from businesses within their jurisdiction. If the tax is collected within a
city as well as a borough, the payment will be split equally between the borough and the city. For those businesses that operate
outside a municipality or organized borough 50% of those funds collected are shared through an allocation program '
administered by the Alaska Department of Community and Economic Development.
The other fishery tax is the fishery resource landing tax (AS43.77). This tax 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 also based on a calendar year and is to 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 as
follows: established 3 %, and developing 1 %. 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. Not only do we '
need to consider the number of fish available for harvesting, the market price of fish at the time of purchase, environmental and
market issues, we do not know all of the businesses filing with the State, we also do not know 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 2007 fish tax revenue to be $800,000. ,
1
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Page 42 1
Fish Tax Revenue sharing
1,500
1,000
S
C
500
0 T
F17d Y— 177E 1770 2000 2001 2002 2003 2004 2005 200E 2007
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, the
KIB has established a central treasury of pooled resources. In fiscal year 2007 the General Fund is expected to have
approximately $7,000,000 held in investments. With an expected return of rate between 4.5% and 5.0 %, we are estimating
interest revenue to be $400,000.
Interest Earnings
700,000
000,000
500,000
400,000
300,000
200,000
100,000
Page 43
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1998 1999 2000 2001 2002 2003 2004 2005 2000 2007
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 2007, total miscellaneous revenue is
budgeted at $59,200. Recently the federal government announced that a passport would be required to pass through Canada
from the "lower 48" coming or going to Alaska. This should increase our revenue from passports significantly.
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FUND BALANCE
General Fund Balance. It is the goal of the KIB to maintain a General Fund balance of 1 to 2 million dollars. The
following charts show the Fund Balance for the last ten years and the changes that took place.
General Fund Balance
Last Ten Years with FY2007 Projected
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
We estimate a fund balance of $1,908,426 for the fiscal year ending June 30, 2006. For fiscal year 2007 we are anticipating
using $154296 of fund balance, leaving an ending balance of $1,754,130.
CHANGES IN GENERAL FUND BALANCE
LAST TEN YEARS
2,000,000
1,500,000
1,000,000
500,000
0
- 500,000
- 1,000,000
- 1,500,000
1,419,159
359,056 277,163 305,385
83,414
(284,484) (154,296)
(479,736)
(785,746)
(1,034,727)
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
Page 45
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
GENERAL FUND REVENUE
Page 46
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F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Property Tax
Real Property
$6,076,102
$6,962,534
$7,614,300
$7,763,979
$7,464,057
Personal Property
981,285
995,953
1,167,990
1,107,316
1,032,925
TOTAL PROPERTY TAXES
$7,057,387
$7,958,487
$8,782,290
$8,871,295
$8,496,982
Non Ad Valorem Taxes
Boat Tax - over 5 tons
$7,275
$6,575
$8,000
$7,547
$26,700
Motor Vehicle Tax
165,148
203,603
180,000
150,016
250,000
TOTAL NON AD VALOREM TAXES
$172,423
$210,178
$188,000
$157,563
$276,700
Payment in Lieu of Taxes
PILT - Federal
$808,739
$789,053
$745,000
$803,246
$750,000
PILT - Kodiak Island Housing
24,728
12,217
15,000
14,058
15,000
TOTAL PAYMENT IN LIEU OF TAXES
$833,467
$801,270
$760,000
$817,304
$765,000
Severance Taxes
Fish
$746,118
$980,109
$903,060
$1,108,742
$949,960
Mining
6,822
8,416
6,640
15,425
9,555
Logging
46,753
17,013
55,330
62,740
57,278
TOTAL SEVERANCE TAXES
$799,693
$1,005,538
$965,030
$1,186,907
$1,016,793
Penalties and Interest Tax
Penalties and Interest
$135,823
$204,612
$150,000
$164,978
$150,000
TOTAL PENALTIES & INTEREST TAX
$135,823
$204,612
$150,000
$164,978
$150,000
Licenses and Permits
Building Permits
$91,227
$77,597
$80,000
$69,670
$80,000
Subdivision
6,995
4,500
7,000
6,525
7,000
Conditional Use Permit
2,050
2,575
2,000
0
2,000
Zoning Compliance
3,820
4,500
4,000
7,390
4,000
Exception
0
0
500
0
500
Variance Fee
250
1,500
500
850
500
Zoning Change Fee
450
250
500
1,500
500
Electric Permit
8,943
6,529
5,000
4,178
5,000
Plumbing Permit
3,887
3,742
3,000
3,453
3,000
Planning & Zoning (P&Z) Review Fee
75
75
500
150
500
Dog License
333
5,790
1,500
0
1,500
TOTAL LICENSES AND PERMITS
$118,030
$107,058
$104,500
$93,716
$104,500
INTERGOVERNMENTAL REVENUES
Federal Shared Revenue
National Wildlife Refuge
$379,039
$335,788
$400,000
$378,700
$350,000
National Forest Fund
68
69
75
70
75
TOTAL FEDERAL SHARED REVENUE
$379,107
$335,857
$400,075
$378,770
$350,075
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' Interest
Interest Earnings
Change in market value
TOTALINTEREST
[1
Miscellaneous - Classified
Jury Duty
Sale of Copies
Sale of Maps
Sale of Computer Data
Fee - Dishonored Checks
Other
Passport Fees
TOTAL MISC. CLASSIFIED
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
F.Y. 2004
F.Y. 2005
F.Y. 2006
State Shared Revenues
F.Y. 2007
State Revenue Sharing
'
Municipal Assistance
ACTUAL
Temporary Fiscal Relief
$0
Raw Fish Tax
$0
Raw Fish Tax - Off Shore
'
Fisheries Revitalization Aid
0
Telephone and Electric
0
TOTAL STATE SHARED REVENUES
146,321
TOTAL INTERGOVERNMENTAL
0
Fines
0
Animal Control
'
Zoning Violations
802,313
TOTAL FINES
' Interest
Interest Earnings
Change in market value
TOTALINTEREST
[1
Miscellaneous - Classified
Jury Duty
Sale of Copies
Sale of Maps
Sale of Computer Data
Fee - Dishonored Checks
Other
Passport Fees
TOTAL MISC. CLASSIFIED
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
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$0
$0
$0
$0
$1,039,870
0
0
0
0
0
146,321
0
0
0
0
573,595
717,066
802,300
802,313
800,000
76,333
56,224
1,780
62,877
2,000
0
0
0
0
0
26,338
27,205
26,000
26,680
26,000
$822,587
$800,495
$830,080
$891,870
$1,867,870
$1,201,694
$1,136,352
$1,230,155
$1,270,640
$2,217,945
$85
$0
$500
$450
$500
0
500
500
0
500
$85
$500
$1,000
$450
$1,000
$105,813
$137,907
$300,000
$238,456
$400,000
(16,014)
127,485
0
214,373
0
$105,813
$265,392
$300,000
$452,829
$400,000
$103
$5
$100
$98
$100
15,408
15,921
24,000
13,465
15,000
1,539
1,123
2,000
995
2,000
1,350
1,350
0
1,100
2,000
35
25
100
50
100
14,109
5,784
10,000
25,556
15,000
12,510
17,640
20,000
20,058
25,000
$45,054
$41,848
$56,200
$61,322
$59,200
$0
$0
$688,693
$0
$154,296
$50,000
$0
$0
$0
$0
200,000
0
0
0
0
0
0
0
0
0
600,000
0
0
0
0
$850,000
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$11,731,235 5, ,077, $13,642,4
Page 47
1
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT
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 Comm unity 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. 190 Culture and Recreation
Dept. 195 Transfers
TOTAL EXPENDITURES
F.Y. 2004 F.Y. 2005 F.Y. 2006
ACTUAL ACTUAL BUDGET
$137,850
$126,388
$160,230
194,938
355,017
237,150
292,205
304,257
359,570
89,685
112,510
153,200
409,481
556,616
664,770
257,239
381,038
429,213
209,133
246,884
385,820
63,755
76,195
111,980
375,392
443,878
528,270
133,474
139,832
132,230
53,652
87,321
78,000
250,590
327,569
335,970
5,129
5,428
38,800
8,120,996
8,471,132
9,157,560
257,037
254,313
284,320
163,487
127,335
162,335
0
0
6,450
$11,014,043
$12,015,713
$13,225,868
F.Y. 2006 F.Y. 2007
ACTUAL BUDGET
$139,053
$161,790
254,891
256,253
359,195
361,490
74,638
130,000
646,475
647,023
402,793
475,838
358,833
399,150
108,542
152,102
502,094
613,420
163,829
132,640
75,018
70,000
257,531
297,370
6,099
8,800
9,128,291
9,082,990
282,884
289,880
158,223
167,220
6,450
396,450
$12,924,839
$13,642,416
F
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General Fund Expenditures by Function
Culture and Recreation
and Welfare
2%
ssessing
3%
Education
70%
Finance/MIS
8%
Community
Development
5%
neral Government
10%
I
1%
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 FY 2007. Education support has grown from nearly $4.8 million in fiscal year 1997 to a
budgeted $9 million in fiscal year 2007, an 87% increase over ten years.
GENERAL FUND EXPENDITURES BY FUNCTION
Page 49
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2004 Actual
2005 Actual
2006 Budget
2006 Actual
2007 Budget
General Government
$1,029,023
$1,301,936
$1,358,100
$1,193,850
$1,359,005
Public Safety
138,603
145,260
171,030
169,928
141,440
Education
8,120,996
8,471,132
9,157,560
9,128,291
9,082,990
Culture and Recreation
163,487
127,335
162,335
158,223
167,220
Health and Welfare
257,037
254,313
284,320
282,884
289,880
Assessing
209,133
246,884
385,820
358,833
399,150
Finance /MIS
666,720
937,654
1,093,983
1,049,268
1,122,861
Community Development
429,044
531,199
606,270
577,112
683,420
Transfers Out
0
0
6,450
6,450
396,450
Total
$11,014,043
$12,015,713
$13,225,868
$12,924,839
$13,642,416
Page 49
1
PROGRAM BUDGET SUMMARY
BOROUGH ASSEMBLY I
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.
Goal
To 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; and to maximize the delivery of services at the least possible cost. '
Objectives for 2006 -2007
• 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 education K -12 and promote education for all citizens. '
Significant Budget Changes
No significant budget changes.
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BOROUGH ASSEMBLY
EXPENDITURES
Page 51
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$21,600
$21,300
$21,600
$21,600
$21,600
Fringe Benefits
1,869
2,791
3,630
3,302
5,190
Political Lobbyist
62,000
62,000
62,000
64,250
62,000
Support Goods & Services
52,381
40,297
73,000
49,901
73,000
TOTAL
$137,850
$126,388
$160,230
$139,053
$161,790
Page 51
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Regular Assembly Meetings
17
18
18
18
Special Meetings
12
10
10
10
Joint Work Sessions
2
2
2
2
Work Sessions
28
27
27
27
SWAMC Conference Attendees
2
3
5
5
AML Conference Attendees
2
6
8
8
Ordinances
14
18
18
18
Resolutions
32
30
30
30
Contracts
51
51
51
51
Other Action Items
56
124
125
125
Page 51
1
PROGRAM BUDGET SUMMARY I
MANAGER'S OFFICE 1
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 2006 -2007
• 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
,
No significant changes.
'
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MANAGER'S OFFICE
EXPENDITURES
PERSONNEL
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$148,496
$239,325
$143,920
$155,788
$161,600
Fringe Benefits
44,394
50,771
65,620
68,036
75,433
Contracted Services
0
58,412
0
0
0
Support Goods & Services
27,048
29,392
47,610
51,067
39,220
Capital Outlay
0
0
0
0
0
Allocated to other funds
(25,000)
(22,883)
(20,000)
(20,000)
(20,000)
TOTAL
$194,938
$355,017
$237,150
$254,891
$256,253
PERSONNEL
Number of Employees
Position: F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
Borough Manager 1
1
1
1
Administrative Assistant 1
1
1
1
TOTAL 2
2
2
2
Page 53
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PROGRAM BUDGET SUMMARY
CLERK'S OFFICE
Program Description
The Borough clerk's office is responsible for administrative support to the Mayor and Assembly; conduction of
elections, records management program, and providing public information.
Goal
To 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 2006 -2007
• Perform all duties required by State Statutes and the 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 through state -of -the -art
methods and technologies; provide uniform written procedures for file maintenance, transfer of inactive
records, disposition of records, and microfilming services; provide long -range records management planning.
• Provide passport services to the public.
Significant Budget Changes
No significant budget changes
Page 54
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CLERK'S OFFICE
EXPENDITURES
. PERSONNEL
Number of Employees
Position:
Borough Clerk
Borough Deputy Clerk
Assistant Clerk
TOTAL
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
F.Y. 2004
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
1.00
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$159,479
$161,328
$173,880
$191,776
$160,430
Fringe Benefits
50,973
57,388
78,650
77,450
98,730
Support Goods & Services
81,753
85,541
107,040
89,969
102,330
TOTAL
$292,205
$304,257
$359,570
$359,195
$361,490
. PERSONNEL
Number of Employees
Position:
Borough Clerk
Borough Deputy Clerk
Assistant Clerk
TOTAL
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
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
3.00
3.00
3.00
PERFORMANCE INDICATORS
F.Y. 2004
ACTUAL
F.Y. 2005
ACTUAL
F.Y. 2006
ESTIMATED
F.Y. 2007
PROJECTED
14
18
15
15
28
30
31
31
119
114
120
120
17
20
18
24
12
10
11
5
2
2
2
4
28
27
27
27
1
1
1
1
28
20
20
24
18
32
32
19
7
7
7
7
5
2
5
5
53
96
53
53
2
1
1
1
327
327
250
250
9,671
9,671
10,034
10,045
4
4
2
4
101
71
100
100
96
77
99
98
96
46
68
50
439
597
440
440
I Page 55
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PROGRAM BUDGET SUMMARY
LEGAL SERVICES I
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.
Goal
To protect the Borough from financial loss, from actual or potential legal action; to ensure that all Borough operations '
are conducted in accordance with the law so that legal liabilities do not arise; and to provide legal advice support to
elected officials and staff members.
Objectives for 2006 -2007
• Defend lawsuits brought against the Borough.
• Provide legal advice and counsel, and answer legal questions raised by the Mayor, Assembly and the
Manager.
• Assist departments in resolving legal problems as they arise before they create serious difficulty.
Significant Budget Changes
No significant budget changes
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Page 56 1
LEGAL SERVICES
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Legal Fees $84,530
$105,944
$133,000
$69,408
$120,000
Support Goods & Services 5,155
6,566
20,200
5,230
10,000
TOTAL $89,685
$112,510
$153,200
$74,638
$130,000
Page 57
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PROGRAM BUDGET SUMMARY I
FINANCE
Program Description
The Borough Finance Department has different areas of responsibility, many of them quite dissimilar. The '
department's main function is to properly budget, account for, and report promptly and correctly on 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 Management Information Services
department, exhibited on the following pages.
Our other functions include cash management, collections on all receivables including taxes, issuance and refinancing
of debt instruments (bond sales), risk management, and other related functions.
Goal '
To provide all Borough departments and citizens with accurate and timely financial records; to provide reliable and
competent accounting services to all Borough departments; to provide for high returns on investments while ,
minimizing risk and maintaining needed liquidity; and to assure that Borough accounts receivable and payable are
settled in a timely fashion.
Objectives for 2006 -2007 ,
• To maintain the Certificate of Achievement Award for Financial Reporting.
• To maintain the award for a Distinguished Budgetary Presentation by the Government Finance Officers
Association (GFOA).
• To distribute the Short Report (monthly financial statements) within fifteen working days of the end of the
month. '
• To distribute the Comprehensive Annual Financial Report (CAFR) by November 30.
• To continue our high rate of tax collections and all other receivables.
Significant Budget Changes
No significant budget changes
Previous Year's Accomplishments ,
❖ The Kodiak Island Borough received the GFOA Distinguished Budgetary Award for our fiscal year 2006 budget. We
also received the award in fiscal years 1990 through 2005.
❖ Upon submittal of our fiscal year 2005 annual report, we received GFOA's Certificate of Achievement Award. We
also received Certificate of Achievement awards for fiscal years 1988 through 2004 and are hoping to receive one for
our fiscal year 2006 report. '
❖ We have maintained our high rate of tax collections. As of June 2006, 99% of FY 2004 and 98.0% of FY 2005 taxes
have been collected.
Page 58 1
1
FINANCE
1
t
1
1
1
EXPENDITURES
Position:
Finance Director
Accountant
Accounting Technician
Clerk/Cashier
TOTAL
Monthly Financials
Annual Report (CAFR)
Personnel Turnover
Total Tax Levy
Current Tax Collections
Percent of Current Taxes Collected
Outstanding Delinquent Taxes
Number of Residential Garbage Accounts
Certificate of Achievement
Distinguished Budgetary Presentation
Commercial Garbage Accounts
PERSONNEL
Number of Employees
F.Y. 2004
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
1
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$ 306, 878
$ 363,564
$403,910
$404,907
$409,500
Fringe Benefits
96,072
131,055
184,110
186,279
206,843
Support Goods & Services
79,721
84,997
103,750
78,289
95,680
Capital Outlay
0
0
0
0
0
Allocated to other funds
(73,190)
(23,000)
(27,000)
(23,000)
(65,000)
TOTAL
$409,48.1
$ 556,616
$664,770
$646,475
$647,023
Position:
Finance Director
Accountant
Accounting Technician
Clerk/Cashier
TOTAL
Monthly Financials
Annual Report (CAFR)
Personnel Turnover
Total Tax Levy
Current Tax Collections
Percent of Current Taxes Collected
Outstanding Delinquent Taxes
Number of Residential Garbage Accounts
Certificate of Achievement
Distinguished Budgetary Presentation
Commercial Garbage Accounts
PERSONNEL
Number of Employees
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
1
1
1
1
2
2
2
2
2
2
2
2
1
1
1
1
1
1
1
1
7
7
7
7
PERFORMANCE INDICATORS
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
10 working days
10 working days
10 working days
10 working days
29-Mar
30-Nov
30-Nov
30 -Nov
2
1
1
1
$7,739,651
$8,737,770
$10,265,735
$10,265,735
$7,598,076
$8,563,000
$10,060,420
$10,060,420
98%
98%
98%
98 0 /0
$ 359,617
$350,000
$400,000
$400,000
436
460
480
480
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
367
380
380
380
I Page 59
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PROGRAM BUDGET SUMMARY ,
FINANCE /MANAGEMENT INFORMATION SERVICES
Program Description
Provide 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 for the
maintenance of data processing and communication equipment; and reviewing and approving data processing equipment
acquisitions or external services and contracts throughout the Borough and KIBSD.
Goal ,
Continue to provide the very best, 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 2006 -2007
• Standardize resources and procedures to reduce overall microcomputer costs.
• Provide training that will increase the working knowledge of PC's and the use of the Borough computer
systems.
• Replace one third of the Borough's PC's (12 PC's).
• Evaluate existing Assessment software and implement recommendations.
• Implement SQL server for Borough PC databases (Laserfiche, GIS, Backup Exec, RightFax. Etc).
• Redesign the Borough web site for ease of use.
• Expand the capabilities of the web -based GIS interface.
• Implement Web based retrieval system for records management software.
'
• Upgrade telephone and voicemail hardware and software to currently supportable platforms (KIB KIBSD
'
KFRC, FITC).
Significant Budget Changes
No significant budget changes.
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FINANCE/MANAGEMENT INFORMATION SERVICES
EXPENDITURES
PERFORMANCE INDICATORS
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$172,147
$186,559
$188,080
$174,381
$196,250
Fringe Benefits
55,076
68,961
89,248
66,422
102,378
Contracted Services
0
1,987
0
0
11,000
Support Goods & Services
172,016
231,095
290,535
208,542
294,860
Capital Outlay
0
0
0
83,967
10,000
Allocated to other funds
(142,000)
(107,564)
(138,650)
(130,519)
(138,650)
TOTAL
$257,239
$381,038
$429,213
$402,793
$475,838
PERSONNEL
Number of Employees
Position:
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
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
Page 61
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Devices
200
200
200
200
Network users supported
3210
3050
3220
3220
Communications Lines
65
65
65
65
Local Area Networks
11
11
11
11
Wide Area Ethernet Connections
9
9
10
10
Network servers
56
56
57
57
AS400 users supported
140
140
145
145
Phone system users supported
800
800
810
810
Page 61
PROGRAM BUDGET SUMMARY I
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.
Goal
It is the goal of the Assessing Department to annually produce the most complete, fair and equitable assessment tax
roll in the State of Alaska. Furthermore, it is the goal of this department to process the assessment tax roll efficiently
at the lowest expense possible.
Objectives for 2006 -2007
• Pursue improvements to the Assessing Department database, including integration with the G.I.S. based
CAMA program.
Integrate the Kb database with the GIS /mapping to enable that system to become operational; or replace with
a more compatible assessment program.
• Continue phased real property inventory and audit and compliance program to insure that all taxable property
is on the tax roll to insure fairness and equity.
• Work towards sale of various KIB parcels with emphasis on the Monashka Bay area, along with a fall sale of
tax foreclosed parcels.
• Continued technical and appraisal support for a variety of other Borough projects.
Significant Budget Changes
No significant budget changes. ,
Previous Year's Accomplishments
d• Completed another phase of the reappraisal of borough property, focusing on remote properties located on the road
system.
❖ Focused on the entry and valuation of property using the new computer system, which is approximately 60%
complete. a
❖ Completed many activities that were historically completed by the Resource Manager.
❖ Technical and appraisal support for a variety of other Borough projects.
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ASSESSING
EXPENDITURES
PERFORMANCE INDICATORS
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$139,927
$158,500
$246,010
$226,602
$243,180
Fringe Benefits
47,286
53,111
109,270
95,575
126,620
Contracted Services
0
6,364
0
0
0
Support Goods & Services
34,920
41,909
39,540
48,028
42,350
Capital Outlay
0
0
1,000
(11,372)
0
Allocated to Projects
(13,000)
(13,000)
(10,000)
0
(13,000)
TOTAL
$209,133
$246,884
$385,820
$358,833
$399,150
PERSONNEL
Number of Employees
Position:
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
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
CHANGE IN VALUE FROM PRIOR YEAR
Real Property
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
Personal Property
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
ASSESSED VALUE
$770,982,367
$12,926,883
$19,263,555
$4,391,651
Real Property (net after all exemptions)
$660,040,861
$678,427,713
$692,572,845
$696,990,000
Personal Property
110,941,506
105,481,537
106,206,504
106,181,000
Total Assessed Value
$770,982,367
$783,909,250
$803,171,000
$803,171,000
CHANGE IN VALUE FROM PRIOR YEAR
Real Property
$660,040,861
$18,386,852
$18,564,086
$4,417,155
Personal Property
$110,941,506
($5,459,969)
$699,469
($25,504)
Total Value Increase From Prior Year
$770,982,367
$12,926,883
$19,263,555
$4,391,651
NUMBER OF PARCELS
5,574
6,000
6,200
6,200
Number of Personal Property Accounts
1,763
2,000
2,100
2,100
ASSESSED VALUE PER EMPLOYEE
$192,745,592
$195,977,313
$200,792,750
$200,792,750
Page 63
1
PROGRAM BUDGET SUMMARY 1
ENGINEERING AND FACILITIES I
Program Description
The Engineering and Facilities Department is responsible for the safe operation and maintenance of all Borough
owned grounds and facilities; coordination and administration of capital construction projects, and administration of the
Borough code section on the construction of roads in new subdivisions. The department is also responsible for the operation of ,
the KIB landfill that includes the disposal of garbage, metals, construction debris, and the potential recycling of these materials
to prolong the use of the existing landfill; the efficient operation of the Kodiak Fisheries Research Facility and other Borough
owned buildings.
Goal
To design, construct, operate, maintain, and repair all of the Kodiak Island Borough owned facilities in a safe
responsible manner and to manage the programs that have been entrusted to the Engineering and Facilities
Department. To administer and maximize bond monies approved by the voters.
To support the number of department administered programs such as Buildings and Grounds, Parks and Recreation,
PKIMC hospital, Kodiak Fisheries Research Center, the Borough Baler/Landfill, and bond funded projects
Objectives for 2006 -2007
• Complete design and initiate construction of the community health center at the hospital
• Continue to perform annual maintenance review of school buildings and other public facilities
• Pave the roads in the Woodland Acres area '
• Review architectural design associated with the approved bond projects in Ouzinkie and Old Harbor
• Begin design and construction of the new pool facility
• Begin design and construction of various bond funded projects. '
• Perform asbestos removal and new floor covering at Kodiak High School
• Repair concrete around Kodiak Middle School.
Significant Budget Changes
No significant budget changes.
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ENGINEERING AND FACILITIES
Personnel Services
Fringe Benefits
Contracted Services
Support Goods & Services
Allocated to Projects
TOTAL
Position:
Engineering and Facilities Director
Project Manager
Project Manager /Inspector
Project Assistant
Secretary III
TOTAL
EXPENDITURES
F.Y. 2004
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
$56,325
$57,238
$118,800
16,776
17,783
63,830
21
0
2,200
30,633
40,992
47,150
(40,000)
(39,818)
(120,000)
$63,755
$76,195
$111,980
PERSONNEL
Number of Employees
F.Y. 2004
F.Y. 2005
1
1
1
0
0
0
0
0
1
1
3
2
Page 65
F.Y. 2006
F.Y. 2007
ACTUAL
BUDGET
$82,649
$86,720
29,885
40,750
0
25,700
36,008
48,932
(40,000)
(50,000)
$108,542
$152,102
F.Y. 2006 F.Y. 2007
1 1
0 0
1 1
1 1
1 1
4 4
1
PROGRAM BUDGET SUMMARY I
COMMUNITY DEVELOPMENT DEPARTMENT I
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);and GIS
mapping; and drafting services. This requires 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.
Goal
To perform the functions assigned to the department as efficiently and cost effectively as possible; to facilitate
community based coastal and comprehensive planning; to implement land use policies and regulations established by
the Assembly; to provide accurate and factual data to a wide range of individuals and groups in order to promote well -
informed decision making.
Objectives for 2006 -2007
• In cooperation with Assessing, MIS and other borough departments, continue to implement the ArcGIS
system with the goal of making parcel based information available to the public through an online webpage.
• Continue to provide borough residents and decision makers with timely and quality information.
• Continue implementation of the KIB Zoning Enforcement Policy to correct zoning violations, including the
use of legal action when necessary.
• Continue the review and update of the Overall Kodiak Island Borough Comprehensive Plan (KIBCP).
• Complete the duties and charges of the Gravel Task Force appointee by the Borough Assembly.
'
• Complete updates to the Kodiak Island Borough Zoning and Subdivision Ordinances to address relevant land
use issues in the community.
Previous Year's Accomplishments
❖ The department continued to function as an information and referral center for many Borough residents and non- '
residents providing, for example, zoning and mapping information, coastal development information and other
development related information.
❖ Completed work and adopted the Womens Bay plan update.
❖ Complete and publish the update of the Kodiak Area Emergency Operations Plan.
❖ Completed update and adopted of the Kodiak Island Borough Coastal Management Plan (KIBCMP).
❖ Completed the Pre - Hazard Mitigation plan for the Kodiak Island Borough including all communities.
❖ In coordination with the City of Kodiak, completed a tabletop and community-wide emergency exercises.
Significant Budget Changes
$50,000 budgeted for junk removal.
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COMMUNITY DEVELOPMENT
'
EXPENDITURES
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services $260,389
$275,924
$327,760
$313,032
$326,750
Fringe Benefits 72,022
83,069
136,110
129,423
157,160
Professional Services 0
Support Goods & Services 60,981
29,268
56,117
0
69,800
0
60,139
60,000
71,910
Capital Outlay 0
(500)
0
0
0
Allocated to Projects (18,000)
0
(5,400)
(500)
(2,400)
TOTAL $375,392
$443,878
$528,270
$502,094
$613,420
PERSONNEL
'
Number of Employees
Position:
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
'
Community Development Director
1
1
1
1
Associate Planner /L.R. Planning
1
1
1
1
Associate Planner/Enforcement
1
1
1
1
Draftsman/Technician
1
1
1
1
'
Secretary III
1
1
1
1
TOTAL
5
5
5
5
1
PERFORMANCE INDICATORS
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Zoning Compliance Permits Issued
156
187
150
150
Planning & Zoning Commission Public Hearings
35
52
52
52
'
Zoning Violations- Complaints Responded To
30
25
25
25
Federal & State Project Reviews
35
30
30
30
Junk Cars Removed by the Junk Removal Program
188
125
100
100
1
Other Junk Removed by the Junk Removal Program
10 tons
8 tons
7.5
7.5
Linear feet of maps produced
7,000 ft
3,000 ft
n/a
n/a
Square feet of maps produced
n/a
9,000 ft
9,000 ft
9,000 ft
I Page 67
I
PROGRAM BUDGET SUMMARY I
BUILDING INSPECTION I
Program Description
The Kodiak Island Borough building inspection program ensures compliance with adopted building codes and related
zoning codes. The Borough contracts with the City of Kodiak for administration of the Borough's building inspection
program. Inspections performed on residential and commercial building construction include structural, mechanical, electrical,
and plumbing inspections. Plan reviews for construction projects are conducted by the City of Kodiak building inspection staff
or City of Kodiak's professional plan review service before a building permit is issued. Building height, setbacks, and parking
requirements are some of the zoning requirements checked in the field by the building inspection staff.
Goal '
To ensure that every new construction project in the Kodiak Island Borough complies with applicable, adopted
building codes, and to ensure that unsafe structures are abated.
Objectives for 2006 -2007
• To continue to serve the public in a timely manner.
• To increase inspection proficiency through training, reference materials, field inspections, and contact with
the International Code Council.
• To complete commercial plan reviews and permit issuance within 30 days, and to complete residential plan
'
reviews and permit issuance within 7days of submittal.
• To provide information to elected and appointed officials, and the public, about the most current editions of
the building, mechanical, electrical, and plumbing codes.
,
• To maintain continuity with the State of Alaska adopted codes.
• To maintain delegated plan review responsibility from the State of Alaska, Department of Public Safety,
Division of Fire Prevention.
• To maintain AHFC building inspection program approval.
• To maintain and improve the ISO (Insurance Service Office) inspection program rating of 3.
Significant Budget Changes
'
No significant budget changes.
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BUILDING INSPECTION
EXPENDITURES
Page 69
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Contracted Services
$126,106
$132,496
$125,000
$156,508
$125,000
Support Goods & Services
7,368
7,336
7,230
7,321
7,640
TOTAL
$133,474
$139,832
$132,230
$163,829
$132,640
PERFORMANCE INDICATORS
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Cor nwdal Building Permits
44
40
40
40
Residential Building Permits
179
180
180
180
Borough Plumbing Permits
65
80
75
75
Borough Electrical Permits
127
150
130
130
Page 69
F,
PROGRAM BUDGET SUMMARY I
ECONOMIC DEVELOPMENT I
Program Description
The function of the Economic Development Program is to provide the Assembly with the opportunity to pursue the ,
most feasible economic development opportunities that will be of benefit to the entire community.
Goal ,
Economic development encompasses a diverse range of activities, which enable the Assembly to objectively pursue
the most feasible programs designed to benefit the community. '
Objectives for 2006 -2007
• 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 ,
No significant budget changes.
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ECONOMIC DEVELOPMENT
'
EXPENDITURES
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Professional Services
5,499
43,263
25,000
26,755
22,000
Chamber of Commerce
43 ,500
43,000
43,000
46,500
43,000
Support Goods & Services
TOTAL
4,653
$53,652
1,058
$87,321
10,000
$78,000
1,763
$75,018
5,000
$70,000
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1
PROGRAM BUDGET SUMMARY I
GENERAL ADMINISTRATION '
Program Description
The function of the General Administration Department is to provide services to the Kodiak Island Borough that
cannot be directly identified within any specific fund or program.
Goal ,
General Administration includes a variety of functions that are necessary to the overall operations of the Borough.
General Administration provides for the financial audit of the Borough, postage, liability insurance, bad debt expense, ,
and other miscellaneous costs.
Objectives for 2006 -2007
• Maintain the employee of the quarter and employee of the year incentive awards programs.
• Maintain the service award program (service pins) for employees to promote and reward longevity.
• Maintain the Drug -Free Workplace program, including training, for all employees to comply with federal
'
grant requirements.
• Maintain the Blood -borne Pathogens Training program for all employees to comply with Occupational
Safety and Health Administration (OSHA) standards.
• Provide Hepatitis B vaccinations to all employees in accordance with OSHA Blood borne Pathogens
program.
• Provide for an annual audit process to comply with federal and state laws.
• Maintain a Risk Management Program and liability insurance on the building, including administration of a
safety program to prevent liability.
• Provide continuing education opportunities to department staff in order to increase efficiency and
maintain/increase knowledge of applicable state and federal laws.
Significant Budget Changes
No significant budget changes.
,
t
Page 72 1
GENERAL ADMINISTRATION
Personnel Services
Fringe Benefits
Professional Services
Audit Expense
Contracted Services
Support Goods & Services
Capital Outlay
TOTAL
Page 73
EXPENDITURES
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$369
$550
$0
$163
$0
187
7,588
0
185
0
147,104
94,094
0
0
0
102,930
19,088
110,000
137,703
96,000
0
0
0
0
20,000
0
206,249
175,970
80,088
156,370
0
0
50,000
39,392
25,000
$250,590
$327,569
$335,970
$257,531
$297,370
Page 73
PROGRAM BUDGET SUMMARY
EMERGENCY PREPAREDNESS
Program Description
The major function of this program is to implement an emergency warning and communications system in the Kodiak
Island Borough. This program is coordinated with the City of Kodiak and the villages in the region.
Goal
It is the goal of this program to have in place an emergency warning and communications system.
Objectives for 2006 -2007
• Analyze gaps in the existing emergency warning and communications system and determine and implement
what hardware is necessary to fill those gaps.
Significant Budget Changes
Additional funding is necessary to purchase hardware to complete the system.
Page 74
EMERGENCY PREPAREDNESS
EXPENDITURES
Support Goods & Services
Capital Outlay
TOTAL
Number of Tsunami Sirens
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$5,129
$5,428
$8,800
$6,099
$8,800
0
0
30,000
0
0
$5,129
$5,428
$38,800
$6,099
$8,800
PERFORMANCE INDICATORS
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
18
18
18
18
Page 75
PROGRAM BUDGET SUMMARY
SCHOOL DISTRICT SUPPORT
Program Description
The School District Support Program encompasses the transfer of the state required local funding to the Kodiak Island
Borough School District for operations. The program includes the purchase of liability insurance, the cost of the annual audit,
and 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
To provide adequate funding to the Kodiak Island Borough School District ensuring high quality education will be
provided to all children living in the Kodiak Island Borough.
Objectives for 2006 -2007
• To work effectively with the Kodiak Island Borough School District to establish an adequate level of funding
from the Kodiak Island Borough to ensure that continued high quality education is provided.
Significant Budget Changes
No significant budget changes.
Borough Contributions per Student
3,500
3,000
2,500
2,000
1,500
1,000
500
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
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.
Page 76
;pil
i
AIR
r
f
�
M
g
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
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.
Page 76
SCHOOL DISTRICT SUPPORT
EXPENDITURES
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Professional Services
$521,695
$494,307
$520,000
$517,400
$508,000
Audit Expense
62,425
32,935
37,000
33,453
37,000
Support Goods & Services
87,941
106,171
124,000
97,923
102,000
Operating Transfers
Building & Grounds
50,670
0
38,670
0
0
KIBSD
6,649,645
7,314,440
7,740,440
7,740,440
7,740,440
KIBSD contingency
400,000
13,182
0
41,625
0
Debt Service
348,620
510,097
697,450
697,450
695,550
TOTAL
$8,120,996
$8,471,132
$9,157,560
$9,128,291
$9,082,990
Contributions to the KIBSD stated as mill Rate Equivalents
12.00
10.00
8.00
c
m
a
.L
w 6.00
m
w
4.00
2.00
0.00
10.41 10.47
9.45 9.39
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
PROGRAM BUDGET SUMMARY
Page 77
HEALTH AND SANITATION
Program Description
This program consists of funding for 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
To provide financial assistance to non - profit health and social service agencies to ensure that the agencies are
financially viable to provide needed services to the residents of the Kodiak Island Borough.
Objectives for 2006 -2007
• To continue to fund high quality care delivery by non - profit health agencies.
• To review new applications by non - profit agencies and select high- quality agencies for the delivery of these
services.
• To distribute state revenue sharing funds to the designated agencies.
Significant Budget Changes
No significant budget changes.
Page 78
1
LJ
Ll
u
Page 79
HEALTH & SANITATION
EXPENDITURES
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
'
Animal Control
$ 57,500
$ 60,000
$ 60,000
$ 60,000
$ 60,000
Council on Alcoholism
22,110
22,110
21,060
21,060
21,060
'
Women's Resource & Crisis Center
American Red Cross
41,248
2,500
41,248
2,500
42,554
2,500
42,554
2,500
46,000
7,000
Kodiak Baptist Mission
30,000
25,000
25,000
25,000
25,000
Special Olympics
7,000
6,760
6,780
6,780
7,500
Senior Citizen Support
27,720
27,720
27,720
27,720
28,000
Health Care Foundation
0
0
25,000
25,000
10,000
Kodiak Respite Care/Hope Resrc
5,000
5,000
5,000
5,000
5,000
'
Salvation Amy
9,060
9,060
9,060
9,060
9,060
Brother Francis Shelter
34,584
34,584
37,895
37,895
38,000
Kodiak Area Transit
10,000
9,996
10,000
10,000
10,000
Threshold Services
10,315
10,315
10,315
10,315
10,315
'
Unallocated Funds
0
0
1,436
0
12,945
TOTAL EXPENDITURES
$257,037
$254,313
$284,320
$282,884
$289,880
Ll
u
Page 79
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 2006 -2007
• To continue to fund a variety of educational, cultural, and recreational non - profit agencies.
• To seek high quality, wide appeal programs for the benefit of the residents of the Borough.
Significant Budget Changes
No significant budget changes.
Page 80
EDUCATION, CULTURE & RECREATION
School Crossing Guards
KMXT Public Radio
Historical Society
Kodiak Island Sportsmen Assn
Kodiak Arts Council
Village Libraries
Chiniak Public Library
City of Kodiak Library
Head Start
Kodiak College
Kodiak Little League
KANA Family Center
Kodiak Youth Services Network
Girl Scouts
Kodiak Football League
St. Mary's School
Kodiak Teen Court
Kodiak Maritime Museum
Unallocated Funds
Operating Transfers
TOTAL
F.Y. 2004
ACTUAL
$0
7,500
4,500
5,400
15,000
15,000
3,000
3,000
8,135
60,000
5,600
12,000
7,500
2,050
5,000
1,097
8,705
0
0
$163,487
EXPENDITURES
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
BUDGET
ACTUAL
BUDGET
$0
$0
$0
$12,000
7,500
7,500
7,500
7,500
4,500
4,500
4,500
4,500
2,000
4,000
4,000
4,000
12,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
0
3,000
3,000
3,000
3,000
3,000
3,000
3,000
8,135
9,623
9,623
9,000
60,000
72,000
72,000
72,000
3,000
3,000
3,000
3,000
7,200
12,000
12,000
12,000
0
0
0
0
1,000
1,000
1,000
1,000
2,000
3,000
3,000
3,000
0
0
0
0
0
3,600
3,600
5,100
2,000
1,000
2,000
1,000
0
5,112
0
(2,880)
0
0
0
0
$127,335
$162,335
$158,223
$167,220
Page 81
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 as they are delineated in the fund receiving the transfer.
Goal
To transfer such sums of money as are necessary to fully support the activities of the Kodiak Island Borough.
Objectives for 2006 -2007
N/A
Significant Budget Changes
N/A
F1
Page 82 1
1
i
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
TRANSFERS
EXPENDITURES
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Operating Transfers
Debt Service
$0
$0
$0
$0
$0
Capital Projects -KIB
0
0
0
0
390,000
Solid Waste
0
0
6,450
6,450
6,450
TOTAL
$0
$0
$6,450
$6,450
$396,450
Page 83
SPECIAL REVENUE FUNDS
1
SPECIAL REVENUE FUNDS
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
1 The overall revenue budget for Special Revenue Funds is $3,688,195.
' PROPERTY TAX
24%
1
1
1
1
LAND SALES
1
INTERGOVT REVENL
4%
INTEREST
53%
VTS & ROYALTIES
16%
MISCELLANEOUS
2%
LAND SALE
1%
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 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 $1,176,500.00 for insurance, bond payments, and capital projects in FY2007.
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, land is sold at public auction with the terms of the sale being 10% down, ten years to
pay off, and 10% interest.
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 $1,680,000. The estimated amount of interest earned on all
special revenue funds is $1,807,615. The interest budgeted is conservative one due to the economic trends.
I Page 85
1
INTERGOVERNMENTAL REVENUE
State Grants '
Three of our special revenue funds are funded with grant dollars: Child Care Assistance, Alaska Coastal Management
Program, and Local Emergency Planning Committee. '
Child Care Assistance Program Alaska Statutes (AS) 44.47.250 - 44.47.3 10 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 2007 is $89,280.
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 FY 2007 is $25,650 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, their mill rate and the amount of taxes due them.
Service District
Womens Bay Road Service Area
Net Taxable Value
50,808,150
Mill Levy
2.00
Property Tax
93,000
Road Service Area No. 1
167,009,483
1.25
162,000
Monashka Bay Road Service Area
16,183,900
2.50
28,756
Bay View Road Service Area
5,486,800
1.00
4,800
,
Fire Protection Area No. 1
224,305,685
1.50
330,000
Womens Bay Fire Department
50,808,150
1.25
63,000
KIB Airport Fire Protection District
6,727,300
1.25
15,390
Woodland Acres Street Light Area
31,847,900
0.00
0
Trinity Islands Street Light Area
7,641900
0.50
3,600
Mission Lake Tide Gate Area
3,115,500
1.00
2,460
,
The property taxes actually budgeted are slightly less than the table above due to service district boards wanting to be
conservative in their revenue projections. Generally 85% of property taxes are from real property and 15% from personal
property. Overall, the current Borough -wide delinquency rate is .48 %.
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
$45,000 for fiscal year 2007. 1
Page 86 1
RENTS AND ROYALTIES
1 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 2007, the Borough is charging an annual rate of $1.85 per square foot,
which equates to $421,980 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 2007,
$40,000, is based on the estimates and averages of gravel extracted in past years. The royalty rate is $1.25 per cubic yard.
r�
�I
L�
I Page 87
IJ
SPECIAL REVENUE FUND RECAP I
SPECIAL REVENUE FUNDS BUDGET SUMMARY
'
FISCAL YEAR 2006/2007
Monashka
,
Buildings &
Coastal
Womens Bay
Service Area
Service
Bay Service Bay Yew Road
Child Care Land Sales
Grounds
Mgmt
LEPC
Service Area
No. 1
Area No. 2
Area
Service Area
Beginning Fund Balance
$3,108
$981,513
$323,461
$22,123
($9,682)
$169,251
$240,718
$4,331
$56,832
($667)
'
Revenues
prrg Two* .,
0
0
0
0, .
.;
96,300..
215.004
0
10.500;^
$ed itl
fl.
- 0
0
0
0
O:I
P.I.L.O.T. - KIHA
0
0
0
0
0
0
0
0
0
0
Licenses & Permits
0
1,000
0
0
0
20,000
0
0
0
0
O ..
State Grants
89.280
2 I
5 650
20,000
0
0
0
0
0
Kodiak Arts Council
0
0
0
00
0
0
0
0
0
0
,
t
o
o
o=
_o'
Transfers In
0
0
220,000
0
0
0
0
0
0
0
Total Revenues & Transfers In
89,280
96,700
641,980
25,650
20,000
119,600
215,000
0
43,175
4,800
Total Available Funds
92,388
1,078,213
965,441
47,773
10,318
288,851
455,718
4,331
100,007
4,133
Expenditures
t NQCatvASeitebutoi
0
0
Q
0
0
0
O'
Q
0
98 70D
+�
o
0
0
0
0
o
a
KIB Buildings
0
0
706,980
0
0
0
0
0
0
0
Coastal Management
0
0
0
25,650
0
0
0
0
0
0
'
LEPC
0
0
0
0
20,000
0
0
0
0
0
0 '
0
fl
0
0
149,800
211000
O
43,175
4,800
Entertainment
0
0
0
0
0
0
0
0
0
0
Economic Development
0
0
0
0
0
0
0
0
0
0
'
0"
0
0
1)
0
Transfers Out
0
0
0
0
0
0
0
0
0
0
Total Use of Funds
4,800
,
89,280
96,700
706,980
25,650
20,000
119,600
215,000
0
43,175
Est. Funds Available 6/30/04
$3,108
$981,513
$258,461
$22,123
($9,682)
$169,251
$240,718
$4,331
$56,832
($667)
' Use of Fund Balance and Contingencies are not included in this
'
summary.
i
Page 88 1
I Page 89
KIB Airport Trinity
Fire Womens Bay Fire Woodland Islands Mission Trinity
Protection Fire Protection Acres Street Street Light Lake Tide Islands
Area No 1 Department District Light Area Area Gate Paving
Kodiak Arts
Counci Facilities Fund
Tourism
Developme Fuller Trust TOTAL
1
$1,073,069 $19,124 $27,152 $13,671 ($1,567) $5,180 ($174,557)
($4,074)
$38,838,949
$3,983 $198,868 $41,790,785
1
o iw
TRril~� 'P '4 Rp .¶ t �� d5. 'c �Y,� �' r ^{
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0
� 0 2,000
0 0 0 0 0 0 0 0 _ 0 0 0 134,930 a
0 0 0 0 0 0 0 65,780 0 0 0 65,780
�.,q,, .. *Itt- �;rJr�' r ktS
6 .., ^'�sti , �, _'"Iz✓r ?e''
'
0 16,700 0 0 0 0 0
0
0
0 0 236,700
351,500 89,200 16,390 600 3,600 2,460 22,140
65,780
1,800,000
45,000 75,000 3,727,855
1,424,569 108 324 43,542 14,271 2,033 7,640 (152.417)
61,706
4 0,638,949
48,983 273,868 45,518,640
'
��i'� t�� , �i'� �' � # y�� ���� � � '�'�,
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 y 0 0
A ! A k "t �• ,u tkTE� i�q. 5 .ry N�
tr p gg
i r#Hti . _ k' �
0 0 0 0 0 0 0
0 0 0 PP 0 0 0 0
°'+,��¢ (r� .ti• a I 1 E e�a•,taa°" *'
v
k r'�r �� `�.m� i �� ¢sf� �f�� # ���� � ,.
0 0 0 0 706,980
0 0 0 0 25.650
0 0 0 f 20,000
HI
�p R1
X-f
65,780 0 0 0 65,780
0 0 45,000 0 45,000
Uz
- i Yn " .r, '.,. R '� `� -,. #..
W, 5 +
0 0 0 0 0 0 0
701,160 89,200 16,730 6,000 3,600 2,460 22,140
0
65,780
1,176,500
1,800,000
0 0 1,176,500
45,000 75,000 4,148,255
$723,409 $19,124 $26,812 $8,271 ($1,567) $5180 ($174
($ 4, 0 74)
$38,838,949
$3,983 $198,868 $41,370,385
I Page 89
PROGRAM BUDGET SUMMARY
CHILD CARE ASSISTANCE PROGRAM ,
Program Description
Administration of state and federal financial assistance programs that subsidize the cost of childcare for eligible low to ,
moderate - income families while parents work and/or attend school. Children served are age birth to 13 years.
Goal I
To promote affordable, appropriate, quality childcare for low to moderate income families.
To encourage independence from social welfare programs by subsidizing the costs of quality child care for eligible I
parents who are working or attending school.
To build community awareness of the benefits to our local economy and local employers for quality, affordable
childcare services for working parents. '
To coordinate effectively with other childcare assistance programs, including KANA, Public Assistance, USDA Food
Program and the US Coast Guard.
Objectives for 2006 -2007 '
• To promote childcare assistance programs to eligible parents for the best utilization of state and federal
funding. '
• To participate in local agency collaboration teams to promote childcare assistance programs and gain
community support for funding levels to meet local need.
• To stimulate adequate childcare spaces to meet the needs of program participants. '
• To promote and support quality childcare.
Significant Budget Changes
No significant budget changes. I
1
Page 90 1
1
1
1
1
1
1
1
1
1
1
1
i
1
1
1
1
1
1
1
CHILD CARE ASSISTANCE
REVENUES AND EXPENDITURES
Expenditures
Personnel Services
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
Employee Benefits
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
11,188
9,295
12,310
10,476
10,960
State of Alaska Grants
$74,606
$75,425
$83,090
$71,996
$89,280
Use of Fund Balance
0
0
0
0
0
Transfers In
0
0
0
0
0
TOTAL
$74,606
$75,425
$83,090
$71,996
$89,280
Expenditures
Personnel Services
$44,869
$43,691
$43,410
$41,313
$47,000
Employee Benefits
18,788
22,439
27,370
25,436
31,320
Support Goods & Services
11,188
9,295
12,310
10,476
10,960
Capital Outlay
0
0
0
0
0
TOTAL
$74,845
$75,425
$83,090
$77,225
$89,280
PERSONNEL
Number of Employees
Position:
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
Local Administrator
1.0
1.0
1.0
1.0
PERFORMANCE
INDICATORS
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Average number of families served per month
55
63
65
65
Average number of children served per month
91
103
110
110
Page 91
PROGRAM BUDGET SUMMARY
RESOURCE MANAGEMENT
Program Description
The Borough's land and resource base is a multi - million dollar asset. It should be viewed in the context of a "land
trust" with the citizens of the Borough as the beneficiary. KIB received 56,500 acres from the State of Alaska by organizing as
a Borough. Another 15,000 acres has been acquired from Native Corporations or the Federal Government (school sites). The
value of KIB's land and resource base is estimated to be 70 -100 million dollars. We take a "Passive Management" approach to
managing most of our lands. That means we do not manage our lands intensively. This method is one that is of least cost to
the public. The level of management for other Borough land is determined by public demands on the properties or readying it
for sale and the generation of revenue.
Goal
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 2006 -2007
Prepare land for sale in the Womens Bay area.
Sell land in the Monashka Bay area.
Significant Budget Changes
None
Previous Year's Accomplishments
Recorded the Plat of the subdivision of a 10 -acre parcel into 3 lots in Monashka Bay as reviewed and
approved 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.
Page 92
F1
1
u
G
RESOURCE MANAGEMENT
$21,223
$11,500
$11,494
$11,500
$11,494
Employee Benefits
REVENUES
AND EXPENDITURES
0
0
0
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
4,550
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Capital Outlay
0
0
0
0
Annual Use Permit
$1,000
$1,000
$1,000
$1,000
$1,000
Interest Earnings
0
13,695
21,000
24,447
19,000
Gravel Sales
40,000
0
25,000
84,092
40,000
Principal Payments
9,206
17,294
0
161,791
17,900
Interest Paym ents
0
5,444
5,000
15,374
18,800
Land Leases
80
80
0
90
0
Use of Fund Balance
0
0
0
0
0
Transfer In - Debt Service
650,000
0
0
0
0
TOTAL
$700,286
$37,513
$52,000
$286,794
$96,700
Expenditures
Personnel Services
$21,223
$11,500
$11,494
$11,500
$11,494
Employee Benefits
90
0
0
0
0
Contracted Services
8,195
5,496
4,550
373
4,550
Support Goods & Services
29,117
16,714
35,956
18,460
80,656
Capital Outlay
0
0
0
0
0
Operating Transfers
50,000
0
0
0
0
TOTAL
$108,625
$33,710
$52,000
$30,333
$96,700
Page 93
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUNDS
Program Description
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.
Goal
To provide adequate annual maintenance to Borough owned buildings, parks, and other Borough facilities in a safe
manner to prevent liability issues.
To provide for snow removal and parking lot maintenance around all Borough facilities, including school buildings.
Objectives for 2006 -2007
• Create a checklist for the review of KIB buildings, grounds and parks.
• Review the KIB Building air handling and boiler systems.
Significant Budget Changes
No significant budget changes.
Page 94
BUILDING AND GROUNDS
REVENUES AND EXPENDITURES
Page 95
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Interest Earnings
$0
$5,875
$3,000
$10,483
$0
Rents & Royalties - KIB
216,480
226,420
216,480
226,420
228,620
-City of Kodiak
72,387
72,387
72,320
72,387
78,590
-KIBSD
104,510
104,510
95,560
96,173
100,290
- Borough Building Annex
10,263
9,768
14,750
10,668
9,770
-Day Care Assistance
4,460
4,460
5,890
12,798
4,710
Use of Fund Balance
0
0
28,000
0
65,000
Transfers In- General Fund KIB
50,670
0
0
0
0
Transfers In- Facilities Fund
268,540
208,880
212,000
140,560
220,000
TOTAL
$727,310
$632,300
$648,000
$569,489
$706,980
Expenditures
Borough Building
$343,315
$258,301
$282,530
$272,765
$341,160
KIB Mental Health Center
5,270
5,470
39,970
31,382
11,000
School Buildings
400,290
366,007
303,000
238,422
333,820
Parks Operation & Maintenance
13,413
11,286
22,500
6,910
21,000
TOTAL
$762,288
$641,064
$648,000
$549,479
$706,980
Page 95
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 — Central offices. It is also the site of Assembly Chambers and is the community's
Emergency Response Center during disasters.
Goal
To provide adequate lawn care, snow removal and general routine maintenance in an effort to provide a safe and
pleasing appearance.
Objectives for 2006 -2007
• 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
No significant budget changes.
Page 96
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
i
BOROUGH BUILDING
EXPENDITURES
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$45,120
$48,170
$51,060
$52,958
$28,480
Fringe Benefits
12,411
17,195
17,740
21,733
14,085
Contracted Services
0
2,912
0
0
10,000
Support Goods & Services
185,784
186,726
204,730
197,206
279,095
Capital Outlay
0
3,298
9,000
868
9,500
Operating Transfers
100,000
0
0
0
0
TOTAL
$343,315
$258,301
$282,530
$272,765
$341,160
PERSONNEL
Number of Employees
Position:
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
Maintenance Worker
0.5
0.5
0.5
0.5
Page 97
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
To provide annual maintenance services to ensure a safe, usable environment.
Objectives for 2006 -2007
• Provide for owner responsible maintenance
Significant Budget Changes
No significant budget changes.
Page 98
MENTAL HEALTH CENTER
EXPENDITURES
Page 99
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$0
$0
$1,000
$0
$1,000
Fringe Benefits
0
0
0
0
0
Support Goods & Services
5,270
5,470
38,970
31,382
10,000
Capital Outlay
0
0
0
0
0
TOTAL
$5,270
$5,470
$39,970
$31,382
$11,000
Page 99
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND - SCHOOL BUILDINGS
Program Description
This program provides insurance on all Borough owned school buildings; provides snow removal and sanding of all
school parking lots as well as removal of winter sand and gravel from parking lots in the spring.
Goal
Provide owner responsible maintenance and services.
Objectives for 2006 -2007
• Identify a school facility maintenance list.
• Provide a painting schedule to address needed exterior maintenance for all buildings
Significant Budget Changes
No significant budget changes.
Page 100
1
SCHOOL BUILDINGS
'
Expenditures
F.Y. 2006
Personnel Services
F.Y. 2007
Employee Benefits
ACTUAL
Contracted Services
'
Support Goods & Services
$135
Capital Outlay
$1,000
Operating Transfers
'
TOTAL
1
Ul
EXPENDITURES
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$135
$3,069
$1,000
$2,916
$2,000
37
1,143
0
1,485
1,320
0
0
0
0
0
300,118
216,967
222,000
233,347
280,500
0
4,558
80,000
0
50,000
100,000
140,270
0
674
0
$400,290
$366,007
$303,000
$238,422
$333,820
Page 101
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
Engineering and Facilities department is responsible for the direct operations, maintenance and repair of all KIB owned parks
and recreation facilities, which include: Kodiak Recreation Facility (ball field and BMX park), the Anton Larsen Bay dock,
Island Lake Creek Trail, Monashka Bay Park, Womens Bay Parks, Mill Bay Park, Otmeloi Park, and the Chiniak School Park.
Goal
To provide a safe system of parks and facilities for the diverse recreational needs of Borough residents.
Objectives for 2006 -2007
• Complete the BMX bike facility
• Maintain existing parks and remove hazards
• Work with the City of Kodiak on a shared maintenance program
Significant Budget Changes
No significant budget changes.
Page 102
PARKS
EXPENDITURES
Page 103
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$7,385
$1,785
$1,000
$2,875
$8,000
Fringe Benefits
2,107
557
0
122
0
Contracted Services
2,015
7,875
15,000
2,596
7,500
Support Goods & Services
1,906
1,069
5,500
1,317
5,500
Capital Outlay
0
0
1,000
0
0
TOTAL
$13,413
$11,286
$22,500
$6,910
$21,000
Page 103
1
PROGRAM BUDGET SUMMARY I
COASTAL MANAGEMENT
'
Program Description
The passage of the Alaska Coastal Management Act in 1977 created the opportunity for local governments, rural
regions, and the State of Alaska to cooperatively manage the use of Alaska's coastal resources with the federal government.
The Alaska Coastal Management Program (ACMP) provides a framework for the orderly and balanced development of
Alaska's coast, with full opportunity for coastal residents to take part in the planning and permitting processes in their region.
'
The Kodiak Island Borough participates in the ACMP through the Kodiak Island Borough Coastal Management Program/Plan.
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 2006 -2007
• Continue to participate through review, analysis, and comment at the programmatic and policy levels of the
ACMP.
• Continue to participate through review, analysis, and comment 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 one ACMP regulatory changes, have been fully adopted.
,
Significant Budget Changes
,
No significant budget changes.
Previous Year's Accomplishments ,
❖ Review of approximately 35 projects for coastal consistency.
Page 104 1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
COASTAL MANAGEMENT
$38,154
$15,329
$14,900
REVENUES
AND EXPENDITURES
Contracted Services
4,490
F.Y. 2004
F.Y. 2005 F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
Revenues
5,650
Capital Outlay
0
State of Alaska Grants $44,649
$1,805 $31,208
$36,072
$25,650
TOTAL $44,649
$1,805 $31,208
$36,072
$25,650
Expenditures
Personnel Services
$38,154
$15,329
$14,900
$2,988
$15,500
Contracted Services
4,490
3733
15,758
0
4,500
Support Services
2,004
1,743
1,450
160
5,650
Capital Outlay
0
0
0
0
0
TOTAL
$44,648
$20,805
$32,108
$3,148
$25,650
PERFORMANCE INDICATORS
F.Y. 2004 F.Y. 2005 F.Y. 2006 F.Y. 2007
ACTUAL ACTUAL ESTIMATED PROJECTED
Vessel and facility contingency plans reviewed 0 0 1 1
Federal and state project reviews 0 35 40 40
Page 105
1
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. LEPC's are required by federal law to: 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.
Goal
To continue to locally implement the requirements of SARA Title III, known as the Federal Community Right -to-
Know program.
To develop and implement a comprehensive training program for emergency responders in the region.
To provide designated staff support for the LEPC and region -wide emergency response planning programs.
Objectives for 2006 -2007
• 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
KIB shares administration of this fund with the City of Kodiak by "trading off' every other year. There are
no significant budget changes.
Page 106
r
1
1
t
_J
LEPC
$22,429
$12,563
$0
$3,902
REVENUES AND EXPENDITURES
Contracted Services
0
0
F.Y. 2004 F.Y. 2005 F.Y. 2006
F.Y. 2006
F.Y. 2007
Support Goods & Services
ACTUAL ACTUAL BUDGET
ACTUAL
BUDGET
Revenues
5,510
FEMA GRANT
LEPC Grant
$20,000 $18,001 $0
$0
$20,000
EOP Grant
17,937 0 0
0
0
TOTAL
$37,937 $18,001 $0
$0
$20,000
Expenditures
Personnel Services
$22,429
$12,563
$0
$3,902
$10,000
Contracted Services
0
0
0
0
4,490
Support Goods & Services
2,683
5,520
0
0
5,510
FEMA GRANT
Personnel Services
1,668
0
0
0
0
Contracted Services
702
0
0
0
0
Support Goods & Services
9
9
0
0
0
TOTAL
$27,491
$18,092
$0
$3,902
$20,000
Page 107
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
To provide safe, well - drained and maintained road surfaces, free of snow and ice within current budgetary constraints.
Objectives for 2006 -2007
• Continue the program of improving and maintaining existing drainage ditches area wide.
• To improve gravel road surfaces.
Significant Budget Changes
No significant budget changes.
Page 108
WOMENS BAY ROAD SERVICE
$877
$673
$600
$400
$600
Fringe Benefits
REVENUES
AND EXPENDITURES
250
175
250
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
32,000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Grading /Ditching
54,077
23,422
31,350
7,085
Property Taxes
$90,276
$93,550
$93,000
$96,059
$96,300
Annual Use Permits
20,000
20,000
20,000
20,000
20,000
State Shared Revenue
0
0
0
0
0
Interest Earnings
2,191
5,051
900
9,318
3,300
Use of Fund Balance
0
0
0
0
0
TOTAL
$112,467
$118,601
$113,900
$125,377
$119,600
Expenditures
Personnel Services
$877
$673
$600
$400
$600
Fringe Benefits
233
188
250
175
250
Snow Removal /Sanding
71,623
17,623
30,000
31,913
32,000
Repairs & Maintenance
35,976
72,896
30,000
86,926
32,000
Grading /Ditching
54,077
23,422
31,350
7,085
33,050
Support Goods & Services
773
686
21,700
576
21,700
Transfers Out
0
0
0
0
0
TOTAL
$163,559
$115,488
$113,900
$127,075
$119,600
PERFORMANCE INDICATORS
Number of miles 12 12 12 12 12
Road Service Cost per Mile $13,630 $9,624 $9,492 $10,590 $9,967
Page 109
PROGRAM BUDGET SUMMARY
SERVICE DISTRICT NO. 1
Program Description
Service District No. 1 provides maintenance service to roads within the district, including snow removal, ditching and
grading. Service District No. 1 is comprised of Tax Code Area (TCA) 2 and TCA 7.
Goal
To continue providing road maintenance service within the district.
To provide safe and useable roads within the district.
Objectives for 2006 -2007
• To continue encouraging the Borough to pursue funds for paving all the roads in the district.
• To provide proper road signage and dust abatement.
Significant Budget Changes
The mil rate is being increased from 1.0 to 1.25 mils to accurately reflect road maintenance costs over the last three
years.
Page 110
SERVICE AREA NO. 1
$5,595
$5,684
$5,900
$4,698
$5,900
Fringe Benefits
REVENUES
AND EXPENDITURES
1,350
1,006
1,350
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
95,000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Grading /Ditching
108,220
68,324
50,000
58,598
Property Taxes
$141,321
$154,016
$162,000
$162,305
$215,000
Payment in Lieu of Taxes
0
0
500
0
0
State Shared Revenue
0
0
0
0
0
Penalties & Interest
4,050
4,840
2,000
13,077
0
Use of Fund Balance
0
0
39,850
0
0
TOTAL
$145,371
$158,856
$204,350
$175,382
$215,000
Expenditures
Personnel Services
$5,595
$5,684
$5,900
$4,698
$5,900
Fringe Benefits
1,159
1,263
1,350
1,006
1,350
Snow Removal /Sanding
69,785
50,316
95,000
51,389
95,000
Repairs & Maintenance
18,720
73,507
50,000
72,568
61,350
Grading /Ditching
108,220
68,324
50,000
58,598
50,000
Support Goods & Services
500
461
2,100
610
1,400
TOTAL
$203,979
$199,555
$204,350
$188,869
$215,000
PERFORMANCE INDICATORS
Number of miles 10 10 10 10 10
Road Service Cost per Mile $20,398 $19,956 $20,435 $18,887 $21,500
Page 111
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 4, 6 and 8.
Goal
To obtain water and sewer services for this area.
Objectives for 2006 -2007
• This service district is currently inactive.
Significant Budget Changes
Fund balance will be used to defray any administrative costs incurred over the next year.
Page 112
SERVICE AREA NO.2
REVENUE
F.Y. 2004
ACTUAL
Revenues
Interest Earnings $42
TOTAL $42
:S AND EXPENDITURES
F.Y. 2005 F.Y. 2006 F.Y. 2006 F.Y. 2007
ACTUAL BUDGET ACTUAL BUDGET
_ $95 $0 $164 $0
$95 $0 $164 $0
Expenditures
Support Goods & Services $0 $0 $0 $0 $0
TOTAL $0 $0 $0 $0 $0
Page 113
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
To maintain, repair, and provide snow removal for roads in the Monashka Bay Road Service Area.
Objectives for 2006 -2007
• To provide the same high standard of safe and adequate roads as previous years.
• To repair /rebuild roads, ditches and culverts within the service area, bringing them up to current Borough code.
• Develop a road maintenance plan.
Significant Budget Changes
The mill rate is increasing from 1.75 to 2.50 to keep up with road maintenance costs.
Page 114
1
1
1
1
i
1
1
1
1
f
1
1
1
1
1
1
1
1
1
t
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
MONASHKA BAY ROAD SERVICE AREA
REVENUES AND EXPENDITURES
Expenditures
Personnel Services
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
Snow Removal /Sanding
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
15,112
4,905
20,000
921
20,000
Property Taxes
$23,884
$23,939
$28,756
$28,135
$40,500
State Revenue Sharing
0
0
0
0
0
Interest Earnings
672
1,685
183
2,698
2,675
Use of Fund Balance
0
0
14,076
0
0
TOTAL
$24,556
$25,624
$43,015
$30,833
$43,175
Expenditures
Personnel Services
$507
$634
$515
$408
$825
Snow Removal /Sanding
11,003
4,625
12,000
15,630
15,000
Repairs & Maintenance
15,112
4,905
20,000
921
20,000
Grading /Ditching
3,100
26,944
10,000
6,993
7,000
Support Goods & Services
105
219
500
76
350
TOTAL
$29,827
$37,327
$43,015
$24,028
$43,175
PERFORMANCE INDICATORS
Number of miles 2 2 2 2 2
Road Service Cost per Mile $14,914 $18,664 $21,508 $12,014 $21,588
Page 115
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
To maintain, repair, and provide snow removal for the roads in the Bay View Road Service Area.
Objectives for 2006 -2007
• To provide safe and adequate roads.
Significant Budget Changes
No significant budget changes.
Page 116
1
1
1
1
1
1
1
1
1
1
1
BAYVIEW ROAD SERVICE AREA
REVENUES AND EXPENDITURES
Expenditures
Personnel Services
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
Fringe Benefits
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
5,383
2,102
2,500
2,620
2,500
Property Taxes
$5,587
$5,587
$4,600
$5,611
$4,600
State Shared Revenue
0
0
0
0
0
Interest Earnings
61
40
200
45
200
TOTAL
$5,648
$5,627
$4,800
$5,656
$4,800
Expenditures
Personnel Services
$161
$33
$0
$33
$0
Fringe Benefits
47
10
0
16
0
SnowRemoval/Sanding
5,383
2,102
2,500
2,620
2,500
Repairs & Maintenance
300
1,418
1,000
978
1,000
Gradirxt/Ditehing
7,755
1,852
1,300
763
1,300
Support Goods & Services
72
9
0
8
0
TOTAL
$13,718
$5,424
$4,80
$4,418
$4,800
PERFORMANCE INDICATORS
Number of miles 1 1
Road Service Cost per (vile $13,718 $5,424
Page 117
1 1 1
$4,800 $4,418 $4,800
1
PROGRAM BUDGET SUMMARY '
FIRE PROTECTION AREA NO. 1
(BAYSIDE FIRE DEPARTMENT)
Program Description I
Bayside Fire Department is responsible for providing fire suppression, fire prevention, and EMS services to the
citizens of Fire Protection Area No. 1.
Goal
To minimize the impact on life and property attributable to fire through public education and fire suppression
programs. To maintain a stable 1.5 mil rate for these services to Fire Protection Area No. 1 property owners.
Objectives for 2006 -2007
• To maintain a force of 20 to 25 trained fire fighters.
• To respond with a fire engine and fire fighters within five minutes of an alarm on 90% of all calls.
• To increase personnel's expertise in fire prevention and suppression activities.
• To complete a 20' x 30' addition to the present utility building.
• To complete the installation of new roofing and siding to the existing utility building.
• Purchase a new 1,250 gallon per minute "pumper" fire engine.
• To complete the foundation excavation for a four bay addition to the Bayside Station.
• To complete the design and engineering for the four bay addition.
• Build a four bay addition to the Bayside Fire Station.
• To complete the design and engineering for new restroom facilities, media library, mechanical rooms and storage
loft.
Significant Budget Changes
No significant budget changes.
Page 118 1
1
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I Page 119
FIRE PROTECTION AREA NO. 1
'
REVENUES
AND EXPENDITURES
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
'
Revenues
Grants
$0
$142,371
$0
$0
$0
Property Taxes
309,435
330,757
330,000
345,551
346,000
Payment in Lieu of Taxes
0
0
500
0
0
1
State Shared Revenue
0
0
0
0
0
Interest Earnings
21,801
18,406
0
43,044
0
Instruction /space rent/other
5,289
5,229
5,500
6,909
5,500
Use of Fund Balance
0
0
85,250
0
349,660
TOTAL
$336,525
$496,763
$421,250
$395,504
$701,160
Expenditures
Salaries
$61,086
$63,388
$70,640
$67,650
$73,340
Volunteers
23,715
16,350
22,000
23,295
24,000
Fringe Benefits
20,898
19,989
29,310
24,911
30,020
Contracted Services
2,320
4,105
13,000
5,124
13,000
Support Goods & Services
125,809
90,785
141,300
99,444
140,800
Capital Outlay
339,459
179,320
115,000
35,033
380,000
1
Depreciation
0
0
30,000
0
40,000
Transfers Out
0
0
0
0
0
TOTAL
$573,287
$373,937
$421,250
$255,457
$701,160
1
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I Page 119
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 mutual aid response to emergency medical service (EMS)
calls within the service area.
The department also provides structural fire suppression by contract to the Airport Fire Protection Area.
Goal
To provide effective, safe and timely emergency response whenever called upon by the community.
To minimize the impact on life and property caused by fire.
To provide first responder emergency medical response service through training and continuing medical education
reducing initial care patient contact until advanced support and transport can be provided.
To maintain a constitution and bylaws.
Maintain up -to -date equipment.
Objectives for 2006 -2007
• To respond with an engine company within ten minutes of an alarm on 90% of all calls for assistance
• To maintain a trained force of 20 fire fighters and support staff
• Work toward achieving compliance with NFPA and OSHA regulations
• To increase personnel expertise in fire prevention and suppression activities
• To participate and support in mutual aid agreements for the Kodiak Area community
• To continue in our multi -year program to replace fire apparatus and response vehicles to meet current NFPA
requirements
• To research and apply for grant monies as they become available to augment the annual operating budget of the
department
• Develop and formalize SOP /SOG to better define department operations
• Equip the new tanker with up to date equipment
Significant Budget Changes
No significant budget changes. i
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Page 120 1
WOMENS BAY FIRE DEPARTMENT
Revenues
Property Taxes
State Grant
State Shared Revenue
Interest Earnings
Other
Rent
Use of Fund Balance
Operating Transfers
TOTAL
Expenditures
Personnel Services
Fringe Benefits
Contracted Services
Support Goods & Services
Capital Outlay
Debt Service
Operating Transfers
TOTAL
REVENUES
AND EXPENDITURES
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$58,744
$60,907
$63,000
$62,476
$63,000
3,995
0
0
0
0
0
297
0
0
0
1,878
1,669
500
3,609
500
0
30
0
9,535
0
9,441
9,000
9,000
0
9,000
0
0
262,000
0
0
16,780
18,757
16,700
16,467
16,700
$90,838
$90,660
$351,200
$92,087
$89,200
$3,163
$618
$3,000
$1,670
$3,000
3,219
96
650
499
0
110
30
0
0
0
40,807
52,237
52,825
39,428
48,400
244,091
(1,438)
284,725
222,457
27,800
0
1,570
10,000
1,275
10,000
0
0
0
0
0
$291,390
$53,113
$351,200
$265,329
$89,200
Page 121
PROGRAM BUDGET SUMMARY
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT
Program Description
This program is responsible for providing fire suppression and fire prevention services to the citizens of the Kodiak
Island Borough Airport Fire Protection Area.
Goal
To minimize the impact on life and property attributable to fire through the development and implementation of fire
prevention and suppression programs.
Objectives for 2006 -2007
• To continue contracting with Womens Bay Fire Department to provide the fire service to the district.
Significant Budget Changes
No significant budget changes.
Page 122
1
1
1
1
1
1
1
1
1
1
1
1
Y
1
1
1
1
AIRPORT FIRE PROTECTION DISTRICT
$16,780
$18,757
$15,400
$16,467
$16,700
REVENUES
AND EXPENDITURES
30
90
26
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
$16,730
Property Taxes
$15,381
$15,520
$15,390
$15,204
$15,390
Penalties & Interest
283
971
100
1,176
1,000
Use of Fund Balance
0
0
0
0
340
TOTAL
$15,664
$16,491
$15,490
$16,380
$16,730
Expenditures
Contracted Services
$16,780
$18,757
$15,400
$16,467
$16,700
Support Goods & Services
27
30
90
26
30
Operating Transfers
0
0
0
0
0
TOTAL
$16,807
$18,787
$15,490
$16,493
$16,730
Page 123
PROGRAM BUDGET SUMMARY
WOODLAND ACRES STREET LIGHT AREA
Program Description
The Woodland Acres street light area shall provide 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 Woodland Acres.
Objectives for 2006 -2007
• To maintain and adequately fund the current street lights throughout Woodland Acres.
Significant Budget Changes
No significant budget changes.
Page 124
WOODLAND ACRES STREET LIGHTS
$0
$0
$0
$0
Support Goods & Services 5,448
REVENUES
AND EXPENDITURES
5,659
6,000
Capital Outlay 0
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
$5,476
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
$0
$0
$0
$0
$0
Interest Earnings
271
480
500
619
600
Use of Fund Balance
0
0
4,500
0
5,400
TOTAL
$271
$480
$5,000
$619
$6,000
Expenditures
Personnel Services $0
$0
$0
$0
$0
Support Goods & Services 5,448
5,476
4,030
5,659
6,000
Capital Outlay 0
0
970
0
0
TOTAL $5,448
$5,476
$5,000
$5,659
$6,000
Page 125
PROGRAM BUDGET SUMMARY
TRINITY ISLANDS LIGHTING DISTRICT
Program Description
The Trinity Islands street light service area shall provide 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 2006 -2007
• To maintain streetlights throughout Trinity Islands subdivision.
Significant Budget Changes
This service area was established in fiscal year 2004.
Page 126
TRINITY ISLANDS LIGHTING DISTRICT
$0
$655
$0
$655
REVENUES
AND EXPENDITURES
2,945
1,822
2,945
F.Y. 2004
F.Y. 2005 F.Y. 2006
F.Y. 2006
F.Y. 2007
0
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
$3,599
$3,721 $3,600
$3,892
$3,600
Interest Earnings
0
0 0
0
0
Proceeds from Debt
0
0 0
0
0
TOTAL
$3,599
$3,721 $3,600
$3,892
$3,600
Expenditures
Personnel Services $585
$0
$655
$0
$655
Support Goods & Services 1,099
1,773
2,945
1,822
2,945
Capital Outlay 7,500
0
0
0
0
TOTAL $9,184
$1,773
$3,600
$1,822
$3,600
Page 127
PROGRAM BUDGET SUMMARY
MISSION LAKE TIDE GATE SERVICE AREA
Program Description
This service area provides for tide -gate maintenance to the residents of the Mission Lake area.
Goal
Provide maintenance of the newly installed tide gate.
Objectives for 2006 -2007
• To remove debris and maintain the tide gate.
Significant Budget Changes
This service area was established in fiscal year 2004.
Page 128
MISSION LAKE TIDE GATE
Revenues
Property Taxes
Interest Earnings
Miscellaneous -Other
Proceeds from Debt
TOTAL
Expenditures
Personnel Services
Contracted Services
Support Goods & Services
Capital Outlay
TOTAL
REVENUES AND EXPENDITURES
$3,939
$1,000
F.Y. 2004
F.Y. 2005 F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
1,354
200
12
200
$2,463
$2,456 $2,460
$2,456
$2,460
0
0 0
0
0
10,000
0 0
0
0
0
0 0
0
0
$12,463
$2,456 $2,460
$2,456
$2,460
$4,624
$3,939
$1,000
$366
$1,000
0
0
0
1,000
0
184
1,354
200
12
200
0
0
1,260
0
1,260
$4,808
$5,293
$2,460
$1,378
$2,460
Page 129
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
To maintain the roads within new Trinity Islands housing subdivision.
Objectives for 2006 -2007
• To maintain the 428 lineal feet of new pavement.
Significant Budget Changes
This service area was formed mid -year in fiscal year 2004.
Page 130
t
1
1
i
1
1
1
1
1
1
1
i
1
i
1
1
1
1
1
TRINITY ISLANDS PAVING
$0
$182
$0
REVENUES
AND EXPENDITURES
Support Goods and Services
0
F.Y. 2004
F.Y. 2005 F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
Revenues
7,910
Operating Transfer, capital projects
0
Special Assessments $0
$0 $22,140
$42,171
$22,140
TOTAL $0
$0 $22,140
$42,171
$22,140
Expenditures
Allocated Salaries
$0
$182
$0
$0
$0
Support Goods and Services
0
43
14,230
38
14,230
Debt Service
0
0
7,910
0
7,910
Operating Transfer, capital projects
0
216,508
0
0
0
TOTAL
$0
$216,733
$22,140
$38
$22,140
Page 131
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, and works with the Kodiak Island Borough School District and other community agencies to facilitate arts education. The
Kodiak Arts Council facilitates arts education programs and services; presents a Performing Arts Series of touring artists and
local artists and performances; produces theater, dance, music and cultural events; serves local artists and arts organizations;
offers youth arts programs, including summer programs; advocates for arts awareness, development and support; works with
Kodiak's diverse to facilitate cultural development and multi - cultural awareness and preservation; encourages
community understanding, tolerance, unity, and respect through cultural education, participation, and sharing.
Goal
To increase public awareness and participation in the Arts
To ensure effective education in the Arts
To advocate and promote public and private support of the Arts
To provide services to artists, arts organizations, and the community
To define Borough arts needs and recommend long -range solutions and programs.
Objectives for 2006 -2007
• 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.
• To increase earned and contributed income by the quality and worth of programming and increase
audience /membership support.
Significant Budget Changes
No significant budget changes.
Page 132
KODIAK ARTS COUNCIL
Revenues
Council Reimbursement
TOTAL
Expenditures
Personnel Services
Employee Benefits
Insurance and Bonding
TOTAL
REVENUES AND EXPENDITURES
$45,875
$44,410
F.Y. 2004
F.Y. 2005 F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
490
0
423
0
$53,838
$56,704 $56,910
$60,423
$65,780
$53,838
$56,704 $56,910
$60,423
$65,780
$44,411
$45,875
$44,410
$45,659
$47,160
9,427
12,295
12,500
16,027
18,620
434
490
0
423
0
$54,272
$58,660
$56,910
$62,109
$ 65, 7 80
PERFORMANCE INDICATORS
Membership
Audiences:
Com m unity Perform ances
Student/School events
Classes, Workshops, Exhibits
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
850
875
900
900
4000
4000
3500
3500
1,400
1,400
1,500
1,500
400
400
400
400
Page 133
1
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 2006 -2007
The Borough would like to realize a 4.7% rate of return on our Facilities Fund investments this year. '
Significant Budget Changes
No significant budget changes '
L�
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t
1
1
1
1
1
1
1
1
1
i
1
1
1
1
1
1
1
1
FACILITIES FUND
$0
$0
$284,000
$0
$623,500
Operating Transfers
REVENUES
AND EXPENDITURES
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
220,000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Capital Projects
622,384
125,000
114,000
114,000
Interest Earnings
$723,909
$1,114,072
$1,680,000
$1,781,653
$1,800,000
Proceeds - Shuyak Island
0
0
0
0
0
TOTAL
$723,909
$1,114,072
$1,680,000
$1,781,653
$1,800,000
Expenditures
Contingencies
$0
$0
$284,000
$0
$623,500
Operating Transfers
Building and Grounds
268,540
208,880
212,000
140,560
220,000
Debt Service
404,060
550,368
680,000
462,475
714,000
Capital Projects
622,384
125,000
114,000
114,000
242,500
Capital Projects, State funds
0
0
390,000
0
0
TOTAL
$1,294,984
$884,248
$1,680,000
$717,035
$1,800,000
Page 135
lJ
PROGRAM BUDGET SUMMARY I
TOURISM DEVELOPMENT I
Program Description I
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 2006 -2007
• To fund a variety of tourism packages available within the Kodiak Island Borough.
'
Significant Budget Changes
,
No significant budget changes.
t
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11
Page 136 1
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
F.Y. 2004
F.Y. 2005 F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
0
0
0
0
$56,177
$20,886 $45,000
$47,535
$45,000
355
24 0
0
0
$56,532
$20,910 $45,000
$47,535
$45,000
$0
$0
. $0
$0
$0
45,000
45,000
45,000
45,000
45,000
0
0
0
0
0
0
0
0
0
0
$45,000
$45,000
$45,000
$45,000
$45,000
Page 137
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
To make all payments in a timely manner.
Objectives for 2006 -2007
• To make timely payments to the trust beneficiaries
• To purchase needed equipment for the hospital.
Significant Budget Changes
No significant budget changes.
Page 138
i
1
1
1
i
1
1
1
1
1
1
i
1
i
1
1
1
1
1
FULLER TRUST
REVENUES
AND EXPENDITURES
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Fuller Trust Proceeds
$171,042
$75,000
$75,000
$75,000
$75,000
Use of Fund Balance
0
0
0
0
0
TOTAL
$171,042
$75,000
$75,000
$75,000
$75,000
Expenditures
Beneficiary payments
$24,500
$22,500
$8,500
$8,500
$8,500
Insurance and bonding
0
47
0
127
0
Operating Transfer, hospital
0
0
66,500
66,500
66,500
TOTAL
$24,500
$22,547
$75,000
$75,127
$75,000
Page 139
DEBT SERVICE FUNDS
1
DEBT SERVICE FUND
I 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.
I 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.
I 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.
3,000
2,500
2,000
1,500
' 1.000
' 500
1
Per Capka Bonded debt
Page 141
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
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%
0.00%
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed fifteen (15) percent.
Debt Service Expense Per Govememental Funds Expense
13%
12%
11%
10%
9%
8%
m
7%
c
m
m 6%
a
5%
4 °h
3%
2%
1%
0%
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
Years
1.00%
Page 142
1
1
1
i
1
1
1
1
1
1
1
1
1
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
1,000,000
800,000
600,000
400,000
�a
m 200,000
a
C 0
LL
- 200,000
- 400,000
- 600,000
1997 1998 1999 2000 2001 2002 2003 2004
Years
Bond Ratings
The Borough's bond ratings are further evidence of its financial strength.
Page 143
Moody's Standard
Investors Service And Poors Fitch Ratings
General Obligation, 1998
AAA AAA
General Obligation, 2000 E
Aaa AAA
General Obligation, 2000 F
Aaa AAA
General Obligation, 2003
Aaa AAA
General Obligation, 2004C
Aaa AAA
General Obligation, 2004D
Aaa AAA
Such rankings mean the Borough's bonds are considered to be of excellent investment quality. Having solid financial policies
and strong financial reserves
are principle reasons for these excellent bond ratings.
Page 143
General Obligation
Bonds Series 1998
General Obligation
Bonds Series 2000E
General Obligation
Bonds Series 2000F
General Obligation
Bonds Series 2003
General Obligation
Bonds Series 2004C
General Obligation
Bonds Series 2004D
Total
Summary of Outstanding Debt
410,000
General Obligation Bonds
10,460,000
Outstanding FY 2007 Requirements
Outstanding
Balance
Balance
July 1,2006 Principal Interest
June 30,2007
$2,080,000
9,225,000 60,000 396,496
9,165,000
830,000
700,000
150,000
41,313
120,000
1,030,000 1,030,000
8,810,000 310,000
49,460
27,038
378,034
580,000
L
10,870,000
410,000
440,975
10,460,000
$29,385,000
$1,333,315
$2,080,000
$31,465,000
Page 144
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I Page 145
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.
Interest Principal Interest
'
Fiscal Interest due due due
year rate August 15 February 15 February 15
Total
2007 4.00% 198,248 60,000 198,248
456,496
'
2008 4.30% 197,048 1,150,000 197,047
1,544,095
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
$ 1,019,550 $ 9,225,000 $ 1,019,5 $
11,264,096
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I Page 145
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.
Fiscal
year
2007
2008
2009
2010
2011
I
it
Page 146 1
Interest
rate
4.88%
5.00%
5.00%
5.00%
5.00%
Interest
due
August 01
20,656
17,000
13,000
8,875
4,500
$ 64,031
Principal
due
February 01
150,000
160,000
165,000
175,000
180,000
$ 830,000
Interest
due
February 01
Total
20,656
191,313
17,000
194,000
13,000
191,000
8,875
192,750
4,500
189,000
$ 64,031
$ 958,063
GENERAL OBLIGATION BOND, 2000 SERIES F
RETIItEMENT 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.
Page 147
Interest
Principal
Interest
Fiscal
Interest
due
due
due
year
rate
August 01
February 01
February Ol
Total
2007
7.00%
24,730
120,000
24,730
169,460
2008
7.00%
20,530
130,000
20,530
171,060
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
$ 7� 8�
$$ 700,000
$ 78,005
$ 856,010
Page 147
GENERAL OBLIGATION BOND, 2003 SERIES B
RETIREMENT SCHEDULE
2003 REFUNDING BOND ISSUE
This issue, dated March 26, 2003, 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 2003 Series B 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 refund a portion of the 1993 and all of the 1994 Series A General
Obligation Bonds.
Interest
Fiscal Interest due
year rate August 15
2007 5.40% 13,519
$ 13,519
Principal Interest
due due
February 15 February 15 Total
1,030,000 13,519 1,057,038
$ 1,030,000 $ 13,519 $ 1,057,038
Page 148
LJ
I 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 Nominee of the Depository Trust Company, New York, New York, the securities
depository for the 2004 Series C Bond. This issue was marketed by the Alaska Municipal Bond Bank.
Legal opinion was rendered by bond council, Wohlforth, Vassar, Johnson & Brecht of Anchorage,
' Alaska. This bond was issued to fund planning, design, and construction of capital improvements to
the Larsen Bay School, Kodiak Middle School and Kodiak High School. The proceeds will also be used
to develop an earthquake evaluation plan.
t
i
1
Fiscal year
2007
2008
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%
4.250%
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 1
192,892
185,142
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
.� L, 177,1 J /
Principal due
July 1
310,000
325,000
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
$ 8,810,000
Interst due
January 1
185,142
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
$ 2,006,265
Total
703,034
703,378
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
$ 12,689,462
I Page 149
1
GENERAL OBLIGATION BOND, 2004 D
RETIREMENT SCHEDULE
2004D BOND ISSUE
This issue, dated December 1, 2004, was issued under a book entry system registered in the name of Cede &
Company, as Nominee of the Depository Trust Company, New York, New York, the securities depository for
the 2004 Series D Bond. This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was
rendered by bond council, Wohlforth, Vassar, Johnson & Brecht of Anchorage, Alaska. This bond was
issued to fund the acquisition and construction of school capital improvements in the Borough, including a
new school pool and the Kodiak High School Voc Ed /Classroom reclamation.
Fiscal year
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Interest
rate
3.00%
3.00%
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 1
223,563
217,413
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
$ 2,688,463
Principal due
XT- _._._L.._ ,
410,000
420,000
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
$ 10,870
Interst due
May 1
217,413
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
$ 2,464,
Total
850,975
848,525
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
$ 16,023,
�1
1
'J
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Page 150 1
SUMMARY OF BONDED DEBT SERVICE REQUIREMENTS TO MATURITY
Annual principal and interest requirements on General Obligation Refunding and Construction Bonds
Year Principal Interest Total
2007
2,080,000
1,333,315
3,413, 315
2008
2,185,000
1,261,058
3,446,058
2009
2,280,000
1,167, 551
3,447,551
2010
2,370,000
1,069,969
3,439,969
2011
2,470,000
966,900
3,436,900
2012
2,220,000
858,045
3,078,045
2013
2,310,000
765,996
3,075,996
2014
2,405,000
669,361
3,074,361
2015
965,000
567,921
1,532,921
2016
1,000,000
528,621
1,528,621
2017
1,040,000
487,586
1,527,586
2018
1,080,000
444,345
1,524,345
2019
1,130, 000
397,224
1,527,224
2020
1,180, 000
346,024
1,526,024
2021
1,230,000
292,064
1,522,064
2022
1,285, 000
235,476
1,520,476
2023
1,345,000
174,073
1,519,073
2024
1,410,000
107,126
1,517,126
2025
1,480,000
36,335
1,516,335
$31,465,000
$ 11, 708, 991
$43,173,991
Page 151
I
PROGRAM BUDGET SUMMARY I
DEBT SERVICE — EDUCATION AND HEALTH ,
Program Description
This fund was established to finance and account for the payment of interest and principal on all general obligation ,
debts.
Goal
This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees related to
serial bond debt incurred by the Borough to construct schools and a new hospital
Objectives for 2006 -2007 ,
• To meet all debt service requirements when due, thus avoiding any charges for penalties or interest. ,
Significant Budget Changes
No significant budget changes. '
Page 152 1
F
L
'
REVENUES AND EXPENDITURES
'
F.Y. 2004
ACTUAL
F.Y. 2005
ACTUAL
F.Y. 2006
BUDGET
F.Y. 2006
ACTUAL
F.Y. 2007
BUDGET
Revenues
State Shared Revenues
Debt Reimbursement - current
$798,412
$926,187
$1,885,040
$2,129,906
$1,780,665
'
Debt Reimbursement- 2 yr lag
0
16,500
0
16,500
0
Interest Earnings
0
11,236
9,280
40,264
6,000
Other
720
747
0
(747)
0
Premium on Bonds
0
118,830
0
0
0
'
Transfers In
1,147,240
1,356,067
1,697,680
1,480,155
1,645,145
TOTAL REVENUES
$1,946,372
$2,429,567
$3,592,000
$3,666,078
$3,431,810
'
Expenditures
EDUCATION
Legal Fees
$0
$38,956
$0
$0
$0
Support Goods and Services
25,832
4,705
2,500
0
5,000
'
Principal Payments
Loan Payable - EPA
20,833
10,416
0
0
0
General Obligation 1993
455,000
0
0
0
0
General Obligation 1998
25,000
30,000
30,000
30,000
30,000
General Obligation 2000 E
130,000
135,000
145,000
145,000
150,000
General Obligation 2000 F
95,000
105,000
110,000
110,000
120,000
'
General Obligation 2003
General Obligation 2004 C
28,000
0
498,000
490,000
508,000
490,000
508,000
310,000
520,000
325,000
General Obligation 2004 D
0
0
180,000
180,000
410,000
Interest Payments
General Obligation -1993
20,794
0
0
0
0
'
General Obligation - 1998
203,690
202,690
201,490
201,490
200,290
General Obligation 2000 E
60,788
54,613
48,200
48,200
41,260
General Obligation 2000 F
74,368
65,818
57,050
57,050
49,460
'
General Obligation 2003
31,442
36,310
26,350
26,350
13,650
General Obligation 2004 C
0
387,490
398,040
385,784
370,290
General Obligation 2004 D
0
0
638,380
638,377
440,975
'
SUBTOTAL EDUCATION
$1,170,747
$2,058,998
$2,835,010
$2,640,251
$2,675,925
HOSPITAL
Support Goods & Services
$292
$0
$0
$0
$0
Principal -1993A GO Bond
445,000
0
0
0
0
Principal -1998 GO Bond
30,000
25,000
30,000
30,000
30,000
Principal - 2003 GO Bond
27,000
487,000
497,000
497,000
510,000
Interest- 1993A GO Bond
20,157
0
0
0
0
'
Interest -1998 GO Bond
199,605
198,405
197,410
197,405
196,205
Interest -2003 GO Bond
30,779
35,553
25,820
25,813
13,390
Operating Transfer
0
0
0
0
0
'
SUBTOTAL HOSPITAL
$752,833
$745,958
$750,230
$750,218
$749,595
KARLUK LOANS
Principal
$4,334
$4,443
$4,550
$5,468
$4,790
Interest
2,425
2,317
2,210
3,020
1,500
'
SUBTOTAL KARLUK LOANS
$6,759
$6,760
$6,760
$8,488
$6,290
TOTAL EXPENDITURES
$1,930,339
$2,811,716
$3,592,000
$3,398,957
$3,431,810
Ci
I Page 153
PROGRAM BUDGET SUMMARY I
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 2006 -2007
• 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. ,
1
I �
Page 154 1
DEBT SERVICE - OTHER
$0
$0
$0
$0
$0
REVENUES AND EXPENDITURES
F.Y. 2004
F.Y. 2005 F.Y. 2006
F.Y. 2006
F.Y. 2007
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
Page 155
CAPITAL PROJECTS FUNDS
1
CAPITAL PROJECTS FUNDS
I Description
' The Various Borough Projects Fund accounts for general government construction projects, capital improvements to
facilities and utilities, and performance for feasibility studies not accounted for in other funds. Financing is provided from
General Fund, Special Revenue Fund, and Enterprise Fund revenues.
' The State Capital Grants Fund accounts for capital improvement projects relating to grants received from the State of
Alaska. School bond projects are financed through General Obligation Bonds, and state grant projects are funded by State of
Alaska legislative appropriations.
Goal
' To protect the Borough's interest in each capital project by ensuring satisfactory job progress, reasonable
performance, and clear and accurate communications.
'
Objectives for 2006 -2007
' • To administer professional and construction contracts in a manner consistent with the appropriate legal
requirements, Borough policies, and department needs for each project.
' Significant Budget Changes
I No significant budget changes.
I Page 157
Revenues:
Fund 410 - Borough Capital Projects $ 3,691,698 $ - $ 390,000 $ 4,081,698
Fund 420 -State Capital Grant/Loan 20,852,760 - - 20,852,760
Fund 430 -State Capital Grants 2,906,212 - - 2,906,212
Fund 490 - Enterprise Fund Capital Projects 3,660,288 - - 3,660,288
Projects:
Fund 410 - Borough Capital Projects $ 3,691,698 $ - $ 390,000 $ 4,081,698
Fund 420 -State Capital Grant/Loan 20,852,760 - - 20,852,760
Fund 430 -State Capital Grants 2,906,212 - - 2,906,212
Fund 490 - Enterprise Fund Capital Projects 3,660,288 - - 3,660,288
Page 158
$ 3,580,967
$ 486,987 $ -
'
21,365,248
-
837,513
2,068,699
2,772,190
-
'
$ 2,649,980
$ 1,458,518
554,554
2,107,832 7,385,818 - - -
'
1,105,140
2,653,352
1,801,072 -
1,006,936
I
'
Page 159
Projects:
85 Village Metals Removal
146 BMX Bike Paris
03106 KHS emergency generator 50,000
03109 Borough Building air handling penthouse 10,000
03110 Borouqh Building emergency generator 20,000
Page 160
$ - $ 150,000
68,920
$ 150,000 $
68,920
50,000
10,000
20,000
333,084
Debt Service - - - -
Ann f%nf%
$ 114,409 $ - $
31,667 -
2,403,507 70,187
$ - $ 390,000 $
$ 121,257 $ 28,743 $
Page 161
50,000 - - -
10,000 - - - -
Project Title:
Village Metals Removal
Project Number: 85
Project Description:
Metals Removal from the Villages
,
Expenditure Category
Estimated Prior Years
Project
Total Cost Expenditures
Total Cost Expenditures
Balance
2006 -07 2007 -08 2008 -09 2009 -10 20010 -11
Administration
$ 10,000 $ 9,419
$ 581
$ 581 - - - -
,
Land
- -
-
-
Site Investigation
Design Services
- -
-
-
Construction
140,000 111,575
28,425
28,162 - -
Equipment
- 262
(262)
- - - - -
Other Services
- -
-
- "
Contingency
-
-
- - -
- -
Overhead
19,642
$ 19,642
$ - $ - $ - $
Totals
150,000 7 f 121,257
28,743
28,743 - T - - - r- - r- T
'
Cost Beyond 5 -year program: None
Source of Funding: Facilities Fund
Operating Budget Effect: None
Project Title: BMX Bike Park
Project Number: 146
Project Description: Construct a bike park for public use.
'
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance
2006 -07
2007 -08 2008 -09 2009 -10 20010 -11
Administration $ 6,000 $ 5,553 $
447
$ 447
$ - $ - $ - $ -
,
Land - -
-
-
-
Site Investigation
Design Services - -
-
-
- -
Construction 62,920 43,725
19,195
19,195
- - -
Equipment - -
-
-
-
Other Services - -
-
-
- "
Contingency - -
Overhead
-
-
- - -
- -
Totals $ 68,920 $ 49,278 $
19,642
$ 19,642
$ - $ - $ - $
Cost Beyond 5 -year program: None
Source of Funding: Contributions and interest earn
'
ings
Operating Budget Effect: $10,000 per year from the Buildings and Grounds Fund
I
Page 162 1
I Page 163
Project Tile: Bayside Storage Addition 8c 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
2006 -07
2007 -08 2008 -09 2009 -10 20010 -11
Administration $ 20,000 $ 20 $ 19,980
$ 19,980
$ $ $ $
Land - -
-
Site Investigation - - -
-
'
Design Services 27,500 3,000 24,500
24,500
Construction 350,000 350,000
350,000
-
Equipment - -
- -
Other Services 2,500 - 2,500
2,500
- - -
'
Contingency
Overhead
Totals $ 400,000 $ 3,020 $ 396,980
$ 396,980
$ - $ - $ - $
'
Cost Beyond 5 -year program: None
Source of Funding: Fire Protection Area No. 1
Operating Budget Effect: $10,000 per year
'
'
Project Tile: Bayside Underground Electrical
Project Number: 00102
Project Description: Replace power pole with underground electric.
'
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance
2006 -07
2007 -08 2008 -09 2009 -10 20010 -11
Administration $ 2,000 $ - $ 2,000
$ 2,000
$ - $ - $ - $ -
Land - -
-
'
Site Investigation
Design Services
Construction 20,000 - 20,000
20,000
- -
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
I Page 163
Project Title: KHS emergency generator
Project Number: 03106
Project Tite: Northstar School road /parking lot design Project Number: 03105
Project Description: Move generator from the hospital to the high school.
Project Description: Design a combined playground/parking area and address drainage issues.
Expenditure Category Estimated Prior Years
Expenditure Category Estimated Prior Years Project
,
Total Cost Expenditures Balance 2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Balance 2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Administration $ 1,000 $ 5,547 $ (4,547) $ - $ - $ _ $ _ $ _
Administration $ 1,000 $ -
Land - _
Site Investigation - _ _
_
Design Services 49,000 21,737 27,263 22,193
Site Investigation
Construction - _ _
Equipment - _ _
- _
Other Services - 523 (523)
Construction 49,000 -
Contingency - _ _
Overhead
_ _
Totals $ 50,000 $ 27,807 $ 22,193 $ 22,193 $ - $ - $ $
'
Cost Beyond 5 -year program: None
Source of Funding: Interest Earnings
,
Operating Budget Effect: None
Totals $ 50,000 $
Project Title: KHS emergency generator
Project Number: 03106
Project Description: Move generator from the hospital to the high school.
'
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance 2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
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: Interest Earnings
'
Operating Budget Effect: None
Page 164 1
I Page 165
'
Project Title: 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
2006 -07
2007 -08 2008 -09
2009 -10 2010 -11
Administration $ 1,000 $ - $ 1,000
$ 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: None
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
2006 -07
2007 -08 2008 -09
2009 -10 2010 -11
'
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: None
I Page 165
1
Page 166 1
Project Title: Fiber Optic Survey
Project Number: 05001
Project Description: Survey the ocean floor in preparation for the installation of fiber optic cable
between Kodiak Island
and The mainland".
Expenditure Category Estimated Prior Years
Project
'
Total Cost Expenditures
Balance
2006 -07 2007 -08
2008 -09 2009 -10 2010 -11
Administration $ 73,694 $ 4,452
$
69,242
$ 70,187 $ -
$ - $ _ $ _
Land - _
_
Site Investigation
Design Services - -
_
Construction 2,400,000 2,399,055
945
Equipment - -
_
Other Services
Contingency
Overhead
Totals $ 2,473,694 $ 2,403,507
$
70,187
$ 70,187 $
Cost Beyond 5 -year program: None
Source of Funding: NOAH Grant
Operating Budget Effect: None
'
,
Project Title: Computer Upgrade
Project Number: 06001
Project Description: Replace outdated computers
Expenditure Category Estimated Prior Years
Project
'
Total Cost Expenditures
Balance
2006 -07 2007 -08
2008 -09 2009 -10 2010 -11
Administration $ - $ -
$
-
$ _ $
$ $ $
Land - -
_
_
Site Investigation - -
_
_
Design Services - -
_
_
Construction - -
_
_
Equipment 114,000 42,758
71,242
71,242
Other Services - -
-
_
Contingency
Overhead - -
-
-
Totals $ 114,000 $ 42,758
$
71,242
$ 71,242 $ -
$
Cost Beyond 5 -year program: None
Source of Funding: General Fund
Operating Budget Effect: None
Page 166 1
,
Revenues:
Interest
$ 500,000 $
- $ - $ 500,000
I
Proceeds from 2004A Bond Issue
9,302,760
- - 9,302,760
Proceeds from 2004B Bond Issue
11,050,000
- - 11,050,000
Transfer in - General Fund
-
- - -
Projects:
03119 High School Swimming Pool
$ 6,210,000 $
- $ - $ 6,210,000
04101 Old Harbor Gym
2,251,134
- - 2,251,134
04102 Larsen Bay School Repair
339,883
- - 339,883
05010 KHS asbestos & floor covering
304,704
- - 304,704
,
05011 District -wide floor covering replacement
728,708
- - 728,708
05012 KHS heating and ventilation
250,000
- - 250,000
05016 East School heating and ventilation
520,000
- - 520,000
05017 Learning Center renovation
1,181,336
- - 1,181,336
1
Contin encies
510,510
- - 510,510
MMEM
F
y � p [
E
p
F
S �
1
S
I i
Page 168
$ 1,012,488 $
9,302, 760
11,050,000
$ 237,184 Project is on hold pending additional funding
1,581 124,645 2,124,908
Page 169
b,bul 299,103 -
6,337 215,606 506,765
140 249.860 -
4z?J J3,b /2 486,000
2,846 89,654 1,088,836
- 510,510 - - _ _
F,
Project Title:
Old Harbor Gym & Voc Ed Renovation Project Number: 04101
'
Project Description:
Construct gym addition and renovate voc-ed area
Project Title:
High School Swimming Pool
Estimated
Project Number: 03119
Project
Project Description:
Construct new pool
Total Cost
Expenditures
Expenditure Category
Estimated
Prior Years
Project
$ 56,431
'
$ 56,001 $
Total Cost
Expenditures
Balance
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
1,151
Construct Mgmt, Consultant
$ 98,000
$ 73,632
$ 24,368
$ $ - $ _ $ _ $ _
-
Construct Mgmt, in -house
160,000
35,489
124,511
-
-
Land
-
5,105
(5,105)
124,645
-
Site Investigation
-
_
-
_
-
Design Services
463,000
122,230
340,770
This project is currently on hold, pending
-
Construction
4,900,000
-
4,900,000
approval of a new bond issue to cover
-
Equipment
150,000
-
150,000
increased construction cost estimates. -
-
Technology
_
_
_
8,903
-
Indirect Admin
145,000
728
144,272
89,032
-
Art
49,000
-
49,000
_
$ 1,581
Contingency
245,000
-
245,000
None
Totals
$ 6,210,000
$ 237,184
$ 5,972,816
$ - $ - $ - $ _ $ _
Cost Beyond 5 -year program:
None
Operating Budget Effect: None
Source of Funding: 20048 Bond issue
Operating Budget Effect: None
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 2006 -07
2007 -08 2008 -09 2009 -10 2010 -11
Construct Mgmt, Consultant
$ 56,431
$ 430
$ 56,001 $
$ 56,001 $ - $ - $ -
Construct Mgmt, in -house
56,431
1,151
55,280 -
55,280
Land
-
-
_
Site Investigation
-
-
_
Design Services
124,645
-
124,645 124,645
- - -
Construction
1,780,638
-
1,780,638 -
1,780,638
Equipment
89,032
-
89,032 -
89,032 -
Technology
-
-
_
_
Indirect Admin
46,022
-
46,022 -
46,022 - -
Art
8,903
-
8,903 -
8,903
Contingency
89,032
-
89,032 -
89,032
Totals
$ 2,251,134
$ 1,581
$ 2,249,553 $ 124,645
$ 2,124,908 $ - $ - $ -
Cost Beyond 5 -year program:
None
Source of Funding: 2004A Bond Issue
'
Operating Budget Effect: None
Page 170 1
Project Title:
Project Description:
' Expenditure Category
Larsen Bay School Floor Repair Project Number: 04102
Project will level the school's floors which have been affected by differential settlement of the foundation
Estimated
Construct Mgmt, Consultant
Project
Construct Mgmt, in -house
Total Cost
Land
Balance 2006 -07
Site Investigation
'
Design Services
Construction
$ 5,392 $ -
Equipment
-
Technology
(515) -
Indirect Admin
Art
18,000
Contingency
18,000 -
Totals
Larsen Bay School Floor Repair Project Number: 04102
Project will level the school's floors which have been affected by differential settlement of the foundation
Estimated
Prior Years
Project
Project
Total Cost
Expenditures
Balance 2006 -07
2007 -08 2008 -09 2009 -10 2010 -11
$ 5,750
$ 358
$ 5,392 $ -
$ 5,392 $ - $ - $
-
515
(515) -
-
18,000
1,969
18,000 -
18,000 - -
288,000
-
288,000
288,000 - - -
8,600
-
8,600
8,600 - - -
5,750
-
5,750 -
5,750
13,783
92,440
13,783 -
13,268 - - -
$ 339,883
$ 873
$ 339,010 $ -
$ 339,010 $
' Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
L. JI
J
i
Project Title: Ouzinkie Gym Renovation Project Number: 04103
Project Description: Construct gym addition
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Construct Mgmt, Consultant
$ 40,085
$ 649
$ 39,436
$ - $ 39,436 $ -
Construct Mgmt, in -house
30,813
1,969
28,844
- 28,844 - -
Land
-
-
-
- -
Site Investigation
-
-
-
- -
Design Services
92,440
-
92,440
92,440 - - -
Construction
1,540,669
-
1,540,669
- 1,540,669 - - -
Equipment
43,222
-
43,222
- 43,222 - - -
Technology
-
-
-
- - - - -
Indirect Admin
30,813
-
30,813
- 30,813 - -
Art
7,703
-
7,703
- 7,703 -
Contingency
72,510
-
72,510
- 72,510
Totals
$ 1,858,255
$ 2,618
$ 1,855,637
$ 92,440 $ 1,763,197 $
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
I Page 171
J
Project Title:
Earthquake Evaluation Study
Prior Years
Project Number: 05002
Project Description:
Evaluate school facilities ability to withstand strong ground motion
Expenditure Category
Estimated Prior Years
Project
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Construct Mgmt, Consultant
Total Cost Expenditures
Balance
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Admin
$ 100,000 $ 93,519
$ 6,481
$ - $ - $ - $ - $ _
Equipment
- 1,384
(1,384)
- -
Engineering Services
400,000 169,465
230,535
217,945 - - -
Other
- 17,687
(17,687)
- - - -
Totals
$ 500,000 $ 282,055
$ 217,945
$ 217,945 $ - $ - $ - $ -
Cost Beyond 5 -year program:
None
217,000
-
Source of Funding: 2004A Bond Issue
217,000 - - - -
Equipment
Operating Budget Effect:
None
-
- - -
Technology
-
-
-
Project Title:
KMS, Repair Spalling Concrete
2,000
Project Number: 05009
Project Description:
Repairlreplace 5,000 sf of concrete walks and stairs at Kodiak Middle School
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Construct Mgmt, Consultant
$ -
$ -
$ -
$ - $ $ - $ $
Construct Mgmt, in -house
4,400
421
3,979
3,979 - -
Land
-
-
-
-
Site Investigation
-
-
-
-
Design Services
4,400
-
4,400
4,400 - - - -
Construction
217,000
-
217,000
217,000 - - - -
Equipment
-
-
-
- - -
Technology
-
-
-
- -
Indirect Admin
2,000
-
2,000
2,000 - -
Art
-
-
-
- - -
Contingency
10,118
-
10,118
10,118 - - -
Totals
$ 237,918
$ 421
$ 237,497
$ 237,497 $ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
Page 172
1
1
1
1
I
1
Page 173
Project Title: Floor covering
replacement
Project Title: KHS Asbestos Removal /Floor Repair
Project Number: 05010
Project Description: Removal/replacement in failing
Project Description: Remove floor
tiles containing asbetos and install new flooring at Kodiak High School
'
Prior Years
Project
Expenditure Category Estimated
Prior Years
Project
2006 -07
2007 -08 2008 -09 2009 -10 2010 -11
Total Cost
Expenditures
Balance
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
'
Construct Mgmt, Consultant $ -
Construct Mgmt, in -house 5,304
4,847
457
$ _ $ _
458
14,606
Land
'
Land
Site Investigation -
-
_
_
'
Design Services 14,000
Construction 269,200
-
14,000
269,200
14,000
269,200
Equipment
_
_
Technology -
_
-
_
'
Indirect Admin 3,000
Art
755
_
2,245
_
2,245 - - - -
Contingency 13,200
13,200
13,200 - - - -
-
Totals $ 304,704
$ 5,601
$ 299,103
$ 299,103 $ - $ - $ - $ -
'
Cost Beyond 5 -year program: None
3,057
1,000
2,057 - - -
Source of Funding: 2004A Bond Issue
_
Operating Budget Effect: None
Contingency 32,708
32,708
-
32,708 - -
Totals $ 728,708
$ 6,337
$ 722,371
$ 215,606
$ 506,765 $ - $ - $ -
'
Page 173
Project Title: Floor covering
replacement
Project Number: 05011
Project Description: Removal/replacement in failing
floor finishes at four schools in the borough
'
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2006 -07
2007 -08 2008 -09 2009 -10 2010 -11
Construct Mgmt, Consultant $ -
$ -
$ _
$ _
$ _ $ _ $ _ $ _
Construct Mgmt, in -house 20,000
5,394
14,606
14,606
'
Land
Site Investigation
Design Services -
_
_
Construction 672,000
-
672,000
200,000
472,000 - - -
Equipment
Technology -
-
_
-
-
Indirect Admin 4,000
943
3,057
1,000
2,057 - - -
Art
_
Contingency 32,708
32,708
-
32,708 - -
Totals $ 728,708
$ 6,337
$ 722,371
$ 215,606
$ 506,765 $ - $ - $ -
'
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
Page 173
'I
I�
Project Title:
KHS HVAC Upgrade
Project Number: 05012
Project Description:
Replacement of the remaining older HVAC controls with new controls based on district standards
,
Expenditure Category
Estimated Prior Years
Project
Expenditure Category
Estimated
Total Cost Expenditures
Balance
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Construct Mgmt, Consultant
$ - $ -
$ -
$ - $ - $ $ - $
Construct Mgmt, Consultant
Construct Mgmt, in -house
4,000 140
3,860
3,860 - - -
Construct Mgmt, in -house
Land
2,690 4,330
- 4,330 -
Land
Site Investigation
-
-
- - -
Site Investigation
Design Services
10,000 -
10,000
10,000 -
Design Services
Construction
224,000
224,000
224,000 - - -
Construction
Equipment
- -
-
- "
Equipment
Technology
-
-
- -
Technology
IndirectAdmin
.1,000
1,000
1,000
Indirect Admin
Art
- -
-
- - -
Art
Contingency
11,000 -
11,000
11,000 - - -
Contingency
Totals
$ 250,000 $ 140
$ 249,860
$ 249,860 $ - $ - $ - $
Totals
$ 596,020
$ 2,690 $ 593,330
$ 37,000 $ 5 $ - $ - $ -
,
Cost Beyond 5 -year program:
None
,
Source of Funding: 2004A Bond Issue
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
Operating Budget Effect: None
,
Page 174 1
Project Title:
KHS Exterior Insulation & Window Upgrade
Project Number: 05013
Project Description:
Installation of Exterior Insulation and Finish System; and replacement of single paned windows.
Expenditure Category
Estimated
Prior Years Project
,
Total Cost
Expenditures Balance
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Construct Mgmt, Consultant
$ -
$ - $ -
$ $ - $ $ - $ -
Construct Mgmt, in -house
7,020
2,690 4,330
- 4,330 -
Land
-
- -
Site Investigation
-
-
'
Design Services
37,000
- 37,000
37,000 - -
Construction
521,000
521,000
- 521,000
Equipment
-
- -
Technology
-
- -
- -
Indirect Admin
5,000
- 5,000
- 5,000 - - -
Art
-
-
Contingency
26,000
- 26,000
- 26,000 -
Totals
$ 596,020
$ 2,690 $ 593,330
$ 37,000 $ 5 $ - $ - $ -
Cost Beyond 5 -year program:
None
,
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
Page 174 1
'
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Project Title:
IRMA Roof Complex Upgrade
Project Number: 05014
Project Description:
Replacement of - 68,000sf of roofing system not replaced in previous project.
'
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
'
Construct Mgmt, Consultant
$ -
$ -
$ -
$ - $ - $ - $ - $ -
'
Construct Mgmt, in -house
6,000
2,732
3,268
- 3,268 - -
Total Cost
Land
Balance
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Construct Mgmt, Consultant $ 125,272
$ -
Site Investigation
-
-
-
- -
116,700
Design Services
30,000
-
30,000
30,000 - - -
'
Construction
460,000
-
460,000
460,000 - - -
Equipment
269,673
approval of a new bond issue to cover _
'
Construction 3,790,163
Equipment 228,206
Technology
-
increased construction cost estimates. _
-
- -
Indirect Admin
4,000
-
4,000
- 4,000 - - -
'
Art
Art 37,902
-
37,902
- - - - -
Contingency
23,504
23,504
23,504
Totals
$ 523,504
$ 2,732
$ 520,772
$ $ 520,772 $ $ $
'
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
'
Project Title: High School Voc edtclassroom 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
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Construct Mgmt, Consultant $ 125,272
$ -
$ 125,272
$ - $ - $ $ - $ -
Construct Mgmt, in -house 125,749
9,049
116,700
- - - -
'
Land
Site Investigation
This project is currently on hold, pending
Design Services 269,673
269,673
approval of a new bond issue to cover _
'
Construction 3,790,163
Equipment 228,206
-
3,790,163
228,206
increased construction cost estimates. _
Technology
Indirect Admin 94,821
-
94,821
- -
Art 37,902
-
37,902
- - - - -
'
Contingency 169,002
169,002
Totals $ 4,840,788
$ 9,049
$ 4,831,739
$ $ $ $ $
Cost Beyond 5 -year program: None
'
Source of Funding: 2004B Bond Issue
Operating Budget Effect: None
I Page 175
Project Title: East School heating and ventilation Project Number: 05016
Project Description: Replace HVAC system
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2006 -07
2007 -08 2008 -09 2009 -10 2010 -11
Construct Mgmt, Consultant
$ -
$ -
$ -
$ -
$ $ - $ _ $
Construct Mgmt, in -house
6,000
428
5,572
5,572
- - -
Land
-
-
-
-
- - -
Site Investigation
-
-
-
-
- - -
Design Services
28,000
-
28,000
28,000
- - -
Construction
460,000
-
460,000
-
460,000 - -
Equipment
-
-
-
-
-
Technology
-
-
-
-
-
Indirect Admin
4,000
-
4,000
-
4,000 - - -
Art
9,690
-
-
-
- - -
Contingency
22,000
-
22,000
-
22,000 -
Totals
$ 520,000
$ 428
$ 519,572
$ 33,572
$ 486,000 $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
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
2006 -07
2007 -08 2008 -09 2009 -10 2010 -11
Construct Mgmt, Consultant
$ 29,000
$ -
$ 29,000
$ 9,000
$ 20,000 $ - $ - $
Construct Mgmt, in -house
16,000
2,846
13,154
3,154
10,000 - - -
Land
-
-
-
-
- - -
Site Investigation
-
-
-
-
- - -
Design Services
77,500
-
77,500
77,500
- - -
Construction
969,000
-
969,000
-
969,000 - -
Equipment
29,000
-
29,000
-
29,000 - -
Technology
-
-
-
- - -
Indirect Admin
3,000
3,000
-
3,000 - -
Art
9,690
9,690
-
9,690 - -
Contingency
48,146
-
48,146
-
48,146 -
Totals
$ 1,181,336
$ 2,846
$ 1,178,490
$ 89,654
$ 1,088,836 $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
Page 176
Revenues:
Interest Earnings $ - $ -
Anton Larsen Bay Boat Ramp 620,000 - - 620,000
CIAP - Coastal Impact Program 319,985 - - 319,985
Chiniak Multi - Use Grant 20,000 - - 20,000
KHS Pool filter 60,000 - - 60,000
Pre - Disaster Mitigation Grant 41,724 - - 41,724
06002 Homeland Securitv 17.733 - - 17.733
Projects:
177 Anton Larsen Bay Boat Ramp
620,000
620,000
Page 178
03118 Chiniak Multi - Use Grant 20,000 - - 20,000
05019 Homeland Security 17,733 - 17,733
05020 Predisaster Mitigation Grant 41,724 - - 41,724
06007 ADF & G Buildinq Desiqn 1,500,000 - - 1,500,000
1
1
1
1
1
1
1
1
1
1
1
1
1
i
1
1
1
1
1
560,000 60,000 - - - -
Page 179
9,946 10,054 - - - -
- 17,733 -
16,790 24,934 - - - -
- 1.500.000 - - - -
r
Project Title: Anton Larsen Bay Boat Ramp Project Number: 177
Project Description: Investigate the needs for sports fishing improvements in Anton Larsen Bay.
Building additional parking areas and a boat ramp.
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Administration $ 25,000
$ 15,146
$ 9,854
$ 9,854 $ - $ - -
Land -
-
-
-
Site Investigation -
-
Design Services 50,000
93,833
(43,833)
- - -
Construction 530,000
488,028
41,972
3,139 -
Equipment 10,000
-
10,000
10,000 - -
Other Services 5,000
-
5,000
- - - - -
Contingency
Overhead
_
Totals $ 620,000
$ 597,007
$ 22,993
$ 22,993 $ $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: State Grant with Federal monies
Operating Budget Effect: None
Project Title: School Facility Repair and Upgrade FY00 Project Number: 00100
Project Description: Repair High School Roof
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Administration $ - $ 16,237 $ (16,237) $ $ - $ - $ - $
Land - - - - Site Investigation - - - - - -
Design Services - 64,477 (64,477) - - - -
Construction 126,770 35,702 91,068 10,354 - -
Equipment - - - - - - -
Other Services - - - -
Contingency - - -
Overhead - - - - - -
Totals $ 126,770 $ 116,416 $ 10,354 $ 10,354 $ $ $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
Page 180
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Project Title:
ADF &G Research Project
Project Number: 02107
Project Description:
A feasibility study to determine
whether Alaska Dept. of Fish & Game offices should
A one -time grant to coastal districts to off -set the impact of oil and gas exploration and development
remain in their present building
or build a new building near other similar facilities.
Expenditure Category
Estimated Prior Years
Project
Total Cost Expenditures
Balance 2006 -07 2007 -08 2008-09 2009 -10 2010 -11
Administration
$ 15,000 $ 18,437
$ (3,437) $ - $ - $ - $ - $ -
Land
- -
$ 13,339
Site Investigation
- -
-
Design Services
185,000 104,537
80,463 76,997 - - - -
Construction
- -
- -
Equipment
- -
-
Other Services
- 30
(30) - -
Contingency
- -
-
Overhead
- -
- - _
Totals
$ 200,000 $ 123,003
$ 76,997 $ 76,997 $ - $ - $
Cost Beyond 5 -year program: None
-
Source of Funding: State Grant
287,235
Operating Budget Effect: None
95,866
Project Title:
CIAP Grant
Project Number: 03114
Project Description:
A one -time grant to coastal districts to off -set the impact of oil and gas exploration and development
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Administration
$ 14,250
$ 911
$ 13,339
$ 13,339 $ - $ - $ $
Land
13,500
-
13,500
13,500 - -
Site Investigation
-
-
-
Design Services
-
Construction
-
Equipment
-
-
-
-
Other Services
287,235
191,369
95,866
95,866 -
Contingency
5,000
-
5,000
5,000 - -
Overhead
Totals
$ 319,985
$ 192,280
$ 127,705
$ 127,705 $ - $ $
Cost Beyond 5 -year program: None
Source of Funding: Grant
Operating Budget Effect:
None
Page 181
1
Project Title: Chiniak Multi -use
Estimated
Project Number: 03118
Project Description: Repaidreplace public buildings
in Chiniak
Total Cost
Expenditure Category Estimated Prior Years
Project
Administration
Total Cost Expenditures
Balance
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Administration $ 1,000 $ 6,454
$ (5,454)
$ - $ - $ - $ - $ -
Land - -
-
- - - -
Site Investigation -
- - - - - -
- -
Design Services - -
-
- - - -
Construction 19,000 3,492
15,508
10,054 - -
Equipment - -
-
- - - -
Other Services - -
-
- - - -
Contingency - -
-
- - - - -
Overhead - -
-
- - - - -
Totals $ 20,000 $ 9,946
$ 10,054
$ 10,054 $ - $ $ - $
Cost Beyond 5 -year program: None
- - - -
Totals
Source of Funding: Enterprise Fund
$ 49,698
$ 10,302 $ 10,302 $ $
Operating Budget Effect: None
Project Title: KHS Pool filter
Project Number: 05006
Project Description: replace failing filters
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Administration
$ -
$ -
$ - $ - $ - $ - $ $ -
Land
-
-
- - - - -
Site Investigation
-
-
- - - - - -
Design Services
-
-
- - - - -
Construction
-
-
- - - - -
Equipment
60,000
49,698
10,302 10,302 - - - -
Other Services
-
-
- - - - -
Contingency
-
-
- - - - -
Overhead
-
-
- - - -
Totals
$ 60,000
$ 49,698
$ 10,302 $ 10,302 $ $
Cost Beyond 5 -year program: None
Source of Funding: Federal Grant
Operating Budget Effect: None
Ci
Page 182
1
'
Project Title: Predisaster Mitigation Planning
Project Number: 05020
Project Title: Homeland Security Grant
Project Number: 05019
Project
Project Description: A grant to obtain portable decontamination equipment and supplies
'
Expenditure Category Estimated Prior Years
Project
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Total Cost Expenditures
Balance
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Planning $ - $
$ -
$ - $ $ - $ $
'
Administration
-
- - -
Equipment 17,733
17,733
17,733
Totals $ 17,733 $
$ 17,733
$ 17,733 $ - $ - $ - $
Cost Beyond 5 -year program: None
- - -
Source of Funding: DHS and EM
Operating Budget Effect: None
-
- - -
'
Totals $ 41,724 $ 16,790
$ 24,934
$ 24,934 $ - $ $ - $
Cost Beyond 5 -year program: None
'
Project Title: Predisaster Mitigation Planning
Project Number: 05020
Project Description: Preparation of a multilurisdictional plan for FEMAhazard mitigation project grant funding eligibility
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Administration $ 41,724 $ 16,790
$ 24,934
$ 24,934 $ $ $ - $ -
Land - -
-
- -
'
Site Investigation -
-
- - -
Design Services
Construction -
- -
Equipment -
Other Services
- - -
Contingency
Overhead - -
-
- - -
'
Totals $ 41,724 $ 16,790
$ 24,934
$ 24,934 $ - $ $ - $
Cost Beyond 5 -year program: None
Source of Funding: DHS & EM/FEMA
'
Operating Budget Effect: None
I Page 183
1
Project Tide: ADF &G Building Design
Project Number: 06007
Project Number:
Project Description: Design a new facility to house the local offices
of the Alaska Department of Fish & Game
'
Expenditure Category Estimated Prior Years
Project
Prior Years
Project
Total Cost Expenditures
Balance
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Expenditures
Administration $ - $ -
$
$ 5,000 $ $ - $ - $
Construct Mgmt, Consultant $ -
Land - -
$ -
- - -
'
Site Investigation - -
-
- - -
- - - - -
Design Services - -
-
1,495,000 - -
-
Construction - -
- - -
-
Equipment - -
- - - -
- -
Design Services -
Other Services - -
-
- - -
'
Contingencies - -
-
- - -
390,000 - - -
1,500,000 -
1,500,000
-
-
Totals $ 1,500,000 $ -
$ 1,500,000
$ 1,500,000 $ $ - $ - $
'
Cost Beyond 5 -year program: None
Indirect Admin -
Source of Funding: State Grant
-
- -
'
Operating Budget Effect: None
-
-
- -
Contingency -
-
-
- - -
Totals $ 390,000
$ -
Project Title: Seismic Repair
Project Number:
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
2006 -07 2007 -08 2008 -09 2009 -10 2010 -11
Construct Mgmt, Consultant $ -
$ -
$ -
$ - $ - $ - $ - $ -
Construct Mgmt, in -house -
-
-
- - - - -
Land -
-
-
- - - -
Site Investigation -
-
-
- - - -
Design Services -
-
-
- - - -
'
Construction 390,000
-
390,000
390,000 - - -
Equipment -
-
-
- - -
Technology -
-
-
Indirect Admin -
-
-
- -
Art -
-
-
- -
Contingency -
-
-
- - -
Totals $ 390,000
$ -
$ 390,000
$ 390,000 $ - $ - $ $
'
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
'
Page 184 1
Revenues:
Landfill Closeout/Leachate Treatment
Transfer- Facilities Fund
Transfer- Hospital
Projects:
165 Landfill Closeout/Leachate Treatment
03112 Hospital access and parkina phase I & II
$ 3,000,000 $ - $ - $ 3,000,000
45,288 - - 45,288
615,000 - - 615,000
$ 3,000,000 $ - $ - $ 3,000,000
660.288 - - 660,288
Page 186
1
1
1
1
1
7
1
1
1
1
1
1
1
1
1
1
1
1
1
$ 2,251,902 $
45,288 - - - -
475,000 - - - -
$ 2,628,452 $ 371,548
24,900 635,388 - - -
79,712 - - - -
Page 187
Project Title: Landfill Closeout/Leachate Treatment Project Number: 165
Project Description: Construct leachate control building and drainage at the Landfill.
Expenditure Category Estimated
Prior Years
Project
Project Number: 03112
Total Cost
Expenditures
Balance
2006 -07 2007 -08 2008.09 2009 -10 2010 -11
Administration $ 35,000
$ 73,655
$ (38,655)
$ 50,000 $ - $ - $ - $
Land -
-
-
- - -
Site Investigation -
-
-
- - - -
Design Services 350,000
412,724
(62,724)
200,000 - - - -
Construction 2,615,000
2,140,340
474,660
121,548 - - -
Equipment -
1,733
(1,733)
- - - - -
Other Services -
-
-
- - - - -
Contingency -
-
-
- - -
Overhead -
-
-
- - - - -
Totals $ 3,000,000
$ 2,628,452
$ 371,548
$ 371,548 $ - $ - $ - $ -
Cost Beyond 5 -year program: None
20,000
-
20,000
Source of Funding: State Grant and Loan
- -
Other Services
Operating Budget Effect: None
-
-
-
Project Title:
Hospital Access and Parking Phase 16 11
Project Number: 03112
Project Description:
Constuct new access from Rezanof Drive, Construct doctor's, handicap, and public parking.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2006 -07
2007 -08 2008 -09 2009 -10 2010 -11
Administration
$ 5,000
$ 19,045
$ (14,045)
$ 50,000
$ - $ - $ - $ -
Land
-
-
-
-
-
Site Investigation
5,000
-
5,000
5,000
- -
Design Services
5,000
5,855
(855)
-
- -
Construction
625,288
-
625,288
330,388
- - -
Equipment
20,000
-
20,000
250,000
- -
Other Services
-
-
-
-
- - -
Contingency
-
-
-
-
- - -
Overhead
-
-
-
-
- - -
Totals
$ 660,288
$ 24,900
$ 635,388
$ 635,388
$ - $ - $ $ -
Cost Beyond 5 -year program: None
Source of Funding: Enterprise Fund
Operating Budget Effect: None
1
1
Page 188
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
Page 189
Fbspital
Solid Waste
Enterprise
Kodiak Fisheries
911
Enterprise Fund
Fund
Research Center
Service
Total
Beginning Retained Earnings
$ 3,695,050
$15,752,822
$ 11,042,682
$41,064
$ 30,531,618
Revenues
Collection Fees
$2,756,345
-
-
-
2,756,345
Disposal Fees
899,265
-
-
-
899,265
State Revenue Sharing
-
-
-
-
-
Rents and Royalties
-
720,000
1,366,800
-
2,086,800
Customer Charges
-
-
-
69,000
69,000
Interest Earnings
-
-
60,000
-
60,000
Other
103,913
-
-
103,913
Transfers
-
66,500
-
-
66,500
Total Revenues and Transfers in
3,759,523
786,500
7426,800
69,000
6,041,823
Total Available Funds
7,454,573
16,539,322
12,469,482
110,064
36,573,441
Expenses
Waste Collection
1,432,000
-
-
-
1,432,000
Waste Disposal
V 2,327,523
-
-
-
2,327,523
Personnel costs
-
-
200,770
10,500
211,270
Contracted Services
-
-
-
58,500
58,500
Dorm Facility
-
-
22,600
-
22,600
Depreciation
-
1,276,560
744,294
-
2,020,854
Debt service interest
-
56,720
425,165
-
481,885
Other
-
167,000
658,930
-
825,930
Transfers out
-
235,593
-
-
235,593
Total Use of Rinds
3,759,523
1,735,873
2,051,759
69,000
7,616,155
Est. Retained Earnings 6/30/07
$ 3,695,050
$14,803,449
$ 10,417,723
$ 41,064
$ 28,957,286
Page 189
ENTERPRISE FUNDS
E
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 I
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 2006 -2007
• 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.
• Prepare a request for proposals for a new collection contract and an overall solid waste management plan.
• Prepare a request for proposals for a lateral expansion design. 1
• Acquire a replacement dump truck.
Significant Budget Changes I
There is an increase in the budget to keep pace with increases in collection and landfill operating costs.
I
C
Page 190 1
'
MUNICIPAL U ICIPAL SOLID WASTE
Expenditures
Revenues
$2,378,060
Collection Fees
$2,756,345
Disposal Fees
923,477
Penalty/Interest
944,834
Metals Recycling
13,856
Operating transfers
13,000
Use of Fund Balance
66,000
TOTAL REVENUES
Expenditures
I
REVENUES AND EXPENDITURES
F.Y. 2004 F.Y. 2005 F.Y. 2006 F.Y. 2006 F.Y. 2007
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$2,251,246
Waste Collection:
$2,378,060
Allocated Salaries
$2,756,345
Contracted Services
923,477
Support Goods & Services
944,834
Waste Disposal:
13,856
Personnel Services
13,000
Employee Benefits
66,000
Contracted Services
33,434
Contributions
66,340
Support Goods & Services
0
Depreciation
1
Operating transfers
0
TOTAL EXPENDITURES
I
REVENUES AND EXPENDITURES
F.Y. 2004 F.Y. 2005 F.Y. 2006 F.Y. 2006 F.Y. 2007
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$2,251,246
$2,179,248
$2,378,060
$2,779,669
$2,756,345
907,478
923,477
1,086,000
944,834
899,265
13,856
42,151
13,000
82,359
66,000
44,311
33,434
25,000
66,340
37,913
0
0
0
0
0
0
0
0
0
0
$3,216,891
$3,178,310
$3,502,060
$3,873,202
$3,759,523
2,000 0 0 0 0
1,324,943 1,418,830 1,400,000 1,352,618 1,414,000
31,995 9,421 15,000 8,514 18,000
342,131
394,552
379,690
405,068
416,940
152,983
194,525
223,670
209,104
245,350
152,837
207,282
219,000
261,073
202,800
5,445
9,853
10,000
5,258
10,000
780,009
861,460
949,580
862,442
1,104,107
259,800
259,445
305,120
245,510
348,326
0
0
0
0
0
$3,052,143
$3,355,368
$3,502,060
$3,349,587
$3,759,523
Position:
Environmental Specialist
Baler/Landfill Supervisor
Baler Operator II
Baler Operator I
TOTAL
PERSONNEL
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2007
1
1
1
1
1
1
1
1
1
1
1
2
4
4
4
3
7
7
7
7
PERFORMANCE INDICATORS
F.Y. 2004 F.Y. 2005 F.Y. 2006 F.Y. 2007
ACTUAL ACTUAL ESTIMATED PROJECTED
Total Solid Waste Disposal, Tons (MSW, Sludge, 15,703 15,277 16,290 15,804
Asbestos, C&D)
Baled Waste, tons (MSW)
Scrap Metals, received, tons"
Asbestos, cubic yards
U
11,381 11,218 11,444 11,430
833 953 416 400
276 459 73 250
I Page 191
1
PROGRAM BUDGET SUMMARY I
HOSPITAL ENTERPRISE FUND I
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 2006 -2007
• 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.
Page 192 1
1
1
1
!I
I Page 193
HOSPITAL ENTERPRISE FUND
REVENUES
AND EXPENDITURES
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Interest Earnings
$0
$84
$0
$0
$0
MRI Contributions
1,305
0
0
0
0
'
Providence Lease
Use of Fund Balance
720,000
0
1,153,333
0
720,000
935,850
720,000
0
720,000
949,373
Operating Transfers In
0
0
0
66,500
66,500
Sale of Fixed Assets
0
0
0
0
0
TOTAL REVENUES
$721,305
$1,153,417
$1,655,850
$786,500
$1,735,873
Expenditures
Employee Salaries
$6,434
$6,463
$0
$5,000
$5,000
Employee Benefits
568
506
0
0
0
Contracted Services
(7,977)
0
0
0
0
Support Goods & Services
28,398
30,170
0
13,477
12,000
Depreciation
1,261,302
1,238,064
1,276,560
1,074,311
1,276,560
Debt Service Interest Payments
NBA FY 2000 loan
16,949
0
0
0
0
Facilities loan
63,470
69,784
59,060
59,059
56,720
Operating Transfers
1,994,560
295,602
320,230
320,230
235,593
Contribution
1,300,000
0
0
150,000
150,000
TOTAL EXPENDITURES
$4,663,704
$1,640,589
$1,655,850
$1,622,077
$1,735,873
1
1
1
!I
I Page 193
1
PROGRAM BUDGET SUMMARY I
KODIAK FISHERIES RESEARCH CENTER I
Program Description I
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 Dep"ent 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. I
Objectives for 2006 -2007
• 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.
Page 194 1
KODIAK FISHERIES RESEARCH FACILITY
REVENUES AND EXPENDITURES
TOTAL EXPENDITURES
i
Position:
Maintenance Engineer
Receptionist/Interpretive Specialist
Maintenance Worker
TOTAL
IJ
F.Y. 2004 F.Y. 2005 F.Y. 2006 F.Y. 2006 F.Y. 2007
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$16,863
Revenues
$60,000
Interest Earnings
$60,000
Rents and Royalties
1,566,070
Miscellaneous
1,572,401
Use of Fund Balance
0
Transfer -In
0
Sale of Fixed Assets
0
TOTAL REVENUES
0
Expenditures
1
RESEARCH FACILITY
0
Personnel
0
Employee Benefits
0
Support Goods & Services
0
Depreciation
0
Debt Service - Interest
Janitorial
$1,576,463
Heating
$1,881,914
Electrical
$2,051,759
Plumbing
152,116
Air Conditioning
171,647
Elevators
10,012
Miscellaneous
73,540
Operating Transfers
192,000
Subtotal
32
2,000
173
DORM FACILITY
1,991
Heating
2,000
Electrical
2,000
Plumbing
61,441
Miscellaneous
TOTAL EXPENDITURES
i
Position:
Maintenance Engineer
Receptionist/Interpretive Specialist
Maintenance Worker
TOTAL
IJ
F.Y. 2004 F.Y. 2005 F.Y. 2006 F.Y. 2006 F.Y. 2007
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$16,863
$35,096
$60,000
$92,471
$60,000
1,559,600
1,566,070
1,366,800
1,572,401
1,366,800
0
616
0
73
0
0
0
455,114
0
624,959
0
0
0
0
0
0
0
0
0
0
$1,576,463
$1,601,782
$1,881,914
$1,664,945
$2,051,759
$155,676
$170,611
$98,200
$126,495
$127,480
45,445
57,099
68,070
41,070
73,290
0
3,848
12,430
6,965
12,430
745,259
745,258
744,294
745,037
744,294
485,713
466,813
446,780
409,967
425,165
35,078
37,487
47,000
35,338
47,000
78,072
109,132
95,000
129,578
132,500
153,512
152,116
178,000
171,647
178,000
10,012
10,991
73,540
10,006
192,000
21
32
2,000
173
2,000
1,991
2,387
2,000
2,042
2,000
75,501
61,441
93,000
52,903
93,000
0
0
0
0
0
$1,786,280
$1,817,215
$1,860,314
$1,731,221
$2,029,159
$2,611
$5,834
$7,000
$9,373
$10,000
4,025
4,169
7,500
4,837
7,500
2,784
2,616
3,700
2,931
3,700
5,273
2,029
3,400
3,657
1,400
$14,693
$14,648
$21,600
$20,798
$22,600
$1,800,973 $1,831,863 $1,881,914 $1,752,019 $2,051,759
PERSONNEL
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2007
1
1
1
1
1
1
1
1
0.5
0.5
0.5
0.5
2.5
2.5
2.5
2.5
Page 195
PROGRAM BUDGET SUMMARY I
911 SERVICE I
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. I
Objectives for 2006 -2007 1
• 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
C
it
I
Page 196 1
1
1
1
1
1
1
1
1
1
i
i
f
1
1
1
1
911 SERVICE
REVENUES AND EXPENDITURES
F.Y. 2004
F.Y. 2005
F.Y. 2006
F.Y. 2006
F.Y. 2007
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
58,500
Support Goods & Services
0
0
Customer Charges $101,435
$26,721
$69,000
$65,614
$69,000
TOTAL REVENUES $101,435
$26,721
$69,000
$65,614
$69,000
Expenditures
Allocated Salaries
$9,000
$3,000
$10,500
$3,000
$10,500
Contracted Services
71,427
66,177
58,500
54,000
58,500
Support Goods & Services
0
0
0
193
0
TOTAL EXPENDITURES
$80,427
$69,177
$69,000
$57,193
$69,000
Page 197
AppENpIX
1
1 APPENDIX
STATISTICAL INFORMATION
GENERAL INFORMATION
The Kodiak Island Borough lies at the western border of the Gulf of Alaska, about 40 miles south of the Kenai Peninsula and
approximately 200 miles south of Anchorage. Nearly two -thirds of the Borough lies in the Kodiak Archipelago. One -third of
the Borough is on the Alaska Peninsula across the Shelikof Strait from Kodiak Island. The 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, logging, and tourism. While some segments of the commercial fishing industry have declined, others have grown.
There have been large cutbacks in the logging industry, which can be attributed back to the slowdown in the Asian economy
several years ago. 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 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
1 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.
f The preliminary unemployment rate at June 30, 2006 is 11.7 %, compared to 9.0% at June 30, 2005. This year the local
salmon nm was late accounting for the higher than normal June rate. 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
1 local unemployment rate has fluctuated from 5.1 % to 14.9% over the last five years, but the overall average has remained
around 9 %.
The assessed value of real and personal property in the Kodiak Island Borough rose from $681,345,890 in fiscal year 1998 to
$809,236,402 in fiscal year 2007, an increase of approximately 19% 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.
J
I Page 199
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
Sue Jeffrey
PO Box 3363
Kodiak, AK 99615
Reed Oswalt
PO Box 722
Kodiak, AK 99615
Cecil Ranney
11240 Womens Bay Drive
Kodiak, AK 99615
Mel Stephens
P.O. Box 1129
Kodiak, AK 99615
Barbara Williams
PO Box 4146
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, Ebell, Schmitt & Mason
323 Carolyn Street
Kodiak, AK 99615
Phone: (907) 486 -6024
Term
Ex Tres
2007
2008
2007
2008
2008
2006
2006
2007
Page 200
Contact Information
Borough Offices
Mailing Address
Web Address
Assessing Department
Clerk's Office
Engineering/Facilities Department
Baler Facility
Kodiak Fisheries Research Center
Finance Department
Cashier
Solid Waste Billing
Childcare Assistance Program
Management Information Services
Manager's Office
Other Borough Contacts
Bayside Fire Station
Womens Bay Volunteer Fire Department
Kodiak Island Borough
710 Mill Bay Road
Kodiak, AK 99615
www.kib.co.kodiak.ak.us
907 486 -9353
907 486 -9310
907 486 -9343
907 486 -9345
907 481 -1800
907 486 -9323
907 486 -9324
907 486 -9326
907 486 -9375
907 486 -9333
907 486 -9300
907 486 -4536
907 487 -4312
Page 201
2005 -2006
Personnel Summary
Page 202
2003
2004
2005
2006
2007
Department
Approved
Approved
Approved
Approved
Budgeted
Borough Clerk
3.00
3.00
3.00
3.00
3.00
Manager
2.00
2.00
2.00
2.00
2.00
Assessor
4.00
4.00
4.00
4.00
4.00
Engineering/Facilities
3.00
3.00
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
4.00
3.00
3.00
3.00
3.00
Subtotal General Fund
28.00
27.00
29.00
29.00
29.00
Child Care Program
1.00
1.00
1.00
1.00
1.00
Buildings and Grounds
0.00
0.50
1.00
1.00
1.00
Bayside Fire Department
1.00
1.00
1.00
1.00
1.00
Municipal Solid Waste
5.00
5.00
7.00
7.00
7.00
Kodiak Fisheries Research
2.00
2.50
2.00
2.00
2.00
Total
37.00
37.00
41.00
41.00
41.00
Page 202
1
`1
I Page 203
KODIAK ISLAND BOROUGH
CLASS TTfLES AND PAY RANGES
'
ASSESSING
PAY RANGE
ANNUAL SALARY
Assessor
24.0
$60,034 - $80,740
Property Appraiser
Appraiser Technician
19.0
14.0
$46,899 - $63,074
$36,637 - $49,273
Assessment Clerk 1
10.0
$30,070 - $40,441
CLERK'S OFFICE
Borough Clerk
23.0
$57,142 - $76,849
Deputy Clerk
17.5
$43,550 - $58,570
Assistant Clerk
11.0
$31,592 - $42,488
'
COMMUNITY DEVELOPMENT
Community Development Director
24.0
$60,034 - $80,740
Associate Planner /LRP
20.5
$50,505 - $67,924
Associate Planner /ENF
20.5
$50,505 - $67,924
Drafting Technician
18.5
$45,755 - $61,535
Secretary III
11.0
$31,592 - $42,488
ENGINEERING & FACILITIES
Engineering & Facilities Director
25.0
$63,074 - $84,827
Environmental Specialist
23.0
$57,142 - $76,849
'
Project Manager /inspector
20.5
$50,505 - $67,924
Solid Waste Baler /Landfill Supervisor
19.5
$48,071 - $64,651
Maintenance Engineer -KFRC
18.5
$45,755 - $61,535
Baler Operator II
17.5
$43,550 - $58,570
Baler Operator 1
16.0
$40,441 - $54,388
Maintenance Worker
16.5
$41,452 - $55,748
Projects Assistant
12.0
$33,192 - $44,639
Secretary III
11.0
$31,592 - $42,488
Interpretive Special ist/Receptionist -KFRC
10.5
$30,822 - $41,452
FINANCE DEPARTMENT
I
Finance Director
24.5
$61,535 - $82,758
General Accountant
20.5
$50,505 - $67,924
Revenue Accountant
Accounting Technician /Accounts Payable
20.5
15.0
$50,505 - $67,924
$38,492 - $51,767
Accounting Technician /Payroll
15.0
$38,492 - $51,767
Cashier
11.0
$31,592 - $42,488
Secretary III
11.0
$31,592 - $42,488
Local Administrator - Child Care Assistance Program
12.0
$33,192 - $44,639
I
MANAGEMENT INFORMATION SYSTEMS
Programmer /Analyst
19.0
$46,899 - $63,074
LAN Administrator
19.0
$46,899 - $63,074
Operations Supervisor
19.0
$46,899 - $63,074
MANAGER'S OFFICE
Borough Manager
Contract
Administrative Assistant
Assistant Fire Chief
15.0
20.5
$38,492 - $51,767
$50,505 - $67,924
Kodiak Arts Council Director
16.5
$41,452 - $55,748
`1
I Page 203
KODIAK ISLAND BOROUGH
MISCELLANEOUS STATISTICAL DATA
Last Ten Fiscal Years
Page 204
1997
1998
1999
2000
Land area - square miles
7,130
7,130
7,130
7,130
Miles of improved street
21.6
21.6
21.6
25.4
Building permits:
Permits issued
148
182
192
210
Value of buildings (thousands)
7,822
24,302
15,007
11,806
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
224
Facilities:
Number of playgrounds
16
16
16
16
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)
9
8
7
8
Number of support personnel (b)
101
156
163
158
Number of teachers (d)
199
202
208
200
Number of students
2,862
2,851
2,798
2,810
Number of Municipal Employees
61.5
42.75
37.25
37
Elections:
Number of registered voters
9,350
9,957
10,389
10,100
Number voting in last election
2,120
2,076
1,972
3,861
Percent of registered voters
23%
21%
19%
38%
(a) The majority of Village Schools are grades K -12
(b) All non - teaching employees.
Page 204
'
2001
2002
2003
2004
2005
2006
7,130
7,130
7,130
7,130
7,130
7,130
25.4
25.6
25.6
25.6
25.6
25.6
231
220
213
223
205
222
12,882
11,934
14,623
17,658
12,689
11,928
2
1
2
1
2
1
2
1
2
1
2
1
224
223
223
223
223
223
16
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
8
7
7
7
7
8
143.27
136.76
136.76
200.99
146.25
150.62
178.6
184.3
172.5
227.14
216.89
205.63
2,774
2,821
2,750
2,677
2,678
2,728"
37
39
39
41
41
41
10,421
10,085
10,101
9,671 ,6
9,282
9,300
2,521
24%
2,914
29%
2,181
22%
2,599
27%
2,181
23%
2,200
24%
(c) In FY96 this was
changed to full time equivalents
(d) School district personnel
figures include
staffing from the General Fund and
Grants. Grant staffing
varies from year to
year depending on the number of grants
received.
r
1
Page 205
DEMOGRAPHIC STATISTICS
Unemployment
Rate (c)
7.7%
8.2%
6.8%
7.2%
9.5%
8.9%
10.0%
9.5%
9.5%
8.7%
Page 206
KODIAK, ALASKA
Last Ten Fiscal Years
Fiscal
School
Year
Population (a)
Enrollment (b)
1997
14,058
2,862
1998
14,181
2,851
1999
13,848
2,798
2000
13,989
2,810
2001
13,913
2,774
2002
14,167
2,821
2003
13,874
2,750
2004
13,811
2,677
2005
13,466
2,678
2006
13,638
2,728
Sources: (a) per State Dept of Larbor
(b) State of Alaska, Dept of Education
(c) Department of Labor
Unemployment
Rate (c)
7.7%
8.2%
6.8%
7.2%
9.5%
8.9%
10.0%
9.5%
9.5%
8.7%
Page 206
Ll
* Estimated actual value of real properly
** Nontaxable real propertyvalues based on Borough Assessing records from Kb Systems.
Source: Borough Assessing records, Cityof Kodiak building department and local bankers.
Page 207
PROPERTY VALUE, CONSTRUCTION AND
BANK DEPOSITS
KODIAK, ALASKA
'
Last Ten Fiscal Years
CONSTRUCTION
PROPERTY VALUE*
1
Commercial
Residential
Deposits
Fiscal
No. of
No. of
in Local
Year
Permits
Value
Permits
Value
Banks
Commercial
Residential
Nontaxable
1
1997
36
1,559,938
112
6,262,439
108,926,259
161,787,264
411,955,734
2,420,596,952
1998
35
16,316,909
147
7,985,544
107,973,700
169,262,016
414,174,887
2,469,500,329
1999
51
6,784,879
141
8,222,313
123,206,000
172,709,507
422,160,780
2,475,199,399
'
2000
54
2,720,259
156
9,086,074
120,465,733
193,882,996
433,023,355
2,510,199,399
2001
33
1,379,673
198
11,501,804
119,637,923
194,403,496
441,527,962
1,986,318,619
'
2002
30
1,494,337
190
10,439,985
117,241,908
199,689,615
443,305,997
1,994,297,545 **
2003
47
2,915,740
166
11,707,269
129,546,701
205,053,253
454,987,608
1,994,303,245
'
2004
44
2,859,775
179
14,798,679
128,062,000
198,268,272
486,159,441
1,668,216,446
2005
47
2,097,983
158
10,590,784
135,302,544
210,328,700
482,244,145
1,666,526,546
2006
30
1,555,718
192
10,372,416
141,199,391
213,258,488
497,589,811
1,663,156,146
* Estimated actual value of real properly
** Nontaxable real propertyvalues based on Borough Assessing records from Kb Systems.
Source: Borough Assessing records, Cityof Kodiak building department and local bankers.
Page 207
State Per Capita Tax Comparison
2005
2000
1500
1000
500
0 1
Bristol Bay Haines Kenai Denali Ketchikan Aleutians Fairbanks Matanuska- Kodiak Island Lake &
Borough Borough Peninsula Borough Gateway East North Star Susitna Borough Penisula
Borough Borough Borough Borough Borough Borough
PROJECTED ASSESSED VALUES
Fiscal Years 1997 - 2006 are actual, with projection through 2011
$1,000,000,000
$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
$0
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Page 208
11,176
1,154
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Page 208
PROJECTED POPULATION
16,000
14,000
12,000
10,000
8,000
6,000
4,000
2,000
0
14,058 14,181 167 ,
13,913 14
13,848 13,989 13,874 13,811 13,913 13,658
. . . , . . 13 . R 13n 13x12,8 12,972 12,822
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Projected Student Enrollment
2,900
2,850
2,800
2,750
2,700
2,650
2,600
2,550
2,500
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
The future values in both the projected population and projected student enrollment charts were
calculated using the Forecast function in Excel.
Page 209
1
Gifford
Introduced by: Manager
Drafted by: Finance Director
Introduced: 05/18/2006
Public Hearing: 05/18/2006
Public Hearing: 06/01/2006
Amended: 06/01/2006
Adopted: 06/01/2006
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2007 -01
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
,
LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN THE
KODIAK ISLAND BOROUGH. FOR THE EXPENSES AND LIABILITIES OF THE
KODIAK ISLAND BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE
FIRST DAY OF JULY 2006 AND ENDING ON THE THIRTIETH DAY OF JUNE 2007
(FISCAL YEAR 2007 BUDGET)
NOW, THEREFORE, BE IT ORDAINED BY THE KODIAK ISLAND BOROUGH ASSEMBLY THAT:
Section 1: This ordinance is not of general application and shall not be codified.
Section 2: The following sums of money, or as much thereof as may be authorized by law, as may
be needed or deemed necessary to defray all expenses and liabilities of the Kodiak
Island Borough, be and the same, is hereby appropriated for municipal purposes and
objects of the Kodiak Island Borough and other taxing entities hereinafter specified for the
fiscal year commencing on the first day of July 2006 and ending on the thirtieth day of
June 2007.
Section 3: Adoption of this ordinance recognizes that funds are appropriated at department and /or
project level. Compositions of these figures are as delineated in the full detail budget
document. The full document is available to all elected and appointed officials for their
use. Copies may be reviewed by interested citizens at the Borough Building during
normal working hours and also at the A. Holmes Johnson, Chiniak, and village public
libraries during their normal operating hours.
Page 210 1
Budget Ordinance
A. General Fund (100)
Revenues
Percentage
Taxes
Real Property
54.71%
7,464,057
Personal Property
7.57%
1,032,925
Non ad valorem taxes
2.03%
276,700
Payment in lieu of taxes
5.61%
765,000
Severance Taxes
7.45%
1,016,793
Penalties & Interest on Tax
1.10%
150,000
Licenses & Permits
0.77%
104,500
Intergovernmental
16.26%
2,217,945
Investments Earnings
2.93%
400,000
Other
0.44%
60,200
Use of Fund
Balance
1.13%
154,296
Total General Fund
Revenues
100.00%
13,642,416
Expenditures FTE
Legislative
1.19%
161,790
Personnel Services
21,600
Fringe Benefits
5,190
Lobbyist
62,000
Support Services
73,000
Borough Management
2
1.88%
256,253
Personnel Services
161,600
Fringe Benefits
75,433
Support Services
39,220
Allocated
(20,000)
Borough Clerk
3
2.65%
361,490
Personnel Services
160,430
Fringe Benefits
98,730
Support Services
102,330
Legal Services
0.95%
130,000
Cost of Litigation
120,000
Support Services
10,000
Finance /Accounting
7
4.74%
647,023
Page 211
Personnel Services
409,500
Fringe Benefits
206,843
Support Services
95,680
Capital Outlay
Allocated to
Projects
(65,000)
Finance /MIS 3
3.49%
475,838
Personnel Services
196,250
Fringe Benefits
102,378
Contracted Services
11,000
Support Services
294,860
Capital Outlay
10,000
Allocated
(138,650)
Assessing 4
2.93%
399,150
Personnel Services
243,180
Fringe Benefits
126,620
Support Services
42,350
Capital Outlay
Allocated to other funds
(13,000)
Engineering /Facilities 2
1.11%
152,102
Personnel Services
86,720
Fringe Benefits
40,750
Professional Services
25,700
Support Services
48,932
Allocated to
Projects
(50,000)
Community Development 5
4.50%
613,420
Personnel Services
326,750
Fringe Benefits
157,160
Professional Services
60,000
Support Services
71,910
Capital Outlay
Allocated to
Projects
(2,400)
Building Inspectors
0.97%
132,640
Contracted Services
125,000
Support Goods and Services
7,640
Economic Development
0.51%
70,000
Professional Services
22,000
Contributions
43,000
Support Goods & Services
5,000
General Administration
2.18%
297,370
Page 212
Fringe Benefits
Professional Services
Audit Expense
96,000
Contracted Services
20,000
Support Services
156,370
Capital Outlay
25,000
Emergency Preparedness
0.06%
Support Services
8,800
Capital Outlay
-
Education Support
66.58%
Professional Services
508,000
Audit Expense
37,000
Support Goods and Services
102,000
Operating Transfers
8,435,990
Health & Social Services
2.12%
Contracted Services
60,000
Contributions
229,880
Education, Culture & Recreation
1.23%
Contributions
167,220
Transfers Out
2.91
Transfers
396,450
Total General Fund Expenditures
B. Special Revenue Funds
(Revenues and Expenditures)
1 Child Care Assistance (205)
3 Land Sales (210)
Buildings & Grounds Fund
4 (220)
5 Coastal Management (230)
6 Local Emergency Planning Committee (234)
7 Women's Bay Road Service Area (240)
8 Service Area No. 1 (242)
9 Service Area No. 2 (243)
10 Monashka Bay Road Services Area (244)
AM
9,082,990
289,880
167,220
396,450
13,642,416
89,280
96,700
706,980
25,650
20,000
119,600
215,000
43,175
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11
12
13
14
15
16
17
18
19
20
21
22
C.
1
2
D.
1
2
3
4
Bay View Road Service Area (246)
Fire Protection Area No. 1
(254)
Women's Bay Fire Department (252)
KIB Airport Fire Area (254)
Woodland Acres Street Light Area (260)
Trinity Acres Lighting Dist.
(261)
Mission Lake Tide Gate (262)
Trinity Acres Paving Dist. 263)
Kodiak Arts Council (275)
Facilities Fund (276)
Tourism Development (277)
Fern Fuller Trust (290)
Total Special Revenue Funds
Debt Service
Funds
Debt Service (300)
Debt Service - Other (310)
Total Debt Service Funds
(Revenues and Expenditures)
Capital Project Funds (Revenues and Expenditures)
Capital Project - Borough, Various (410)
Capital Project - School Bonds, Various (420)
Capital Projects - State Grants (430)
Capital Projects - Enterprise Funds (490)
Total Capital Projects Funds
4,800
701,160
89,200
16,730
6,000
3,600
2,460
22,140
65,780
1,800,000
45,000
75,000
4,148,255
3,431,810
U
3,431,810
390,000
0
0
0
Page 214
E. Enterprise Funds
1 Solid Waste Disposal Fund (530)
2 Hospital Enterprise Fund (540)
3 Near Island Research Fund (555)
4 911 Service (560)
Total Enterprise Funds
Total all Funds
(Revenues and Expenditures)
Page 215
3,759,523
1,735,873
2,051,759
69,000
7,616,155
$ 29,228,636
Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby levied for the
value as of January 1, 2006, to be used for the purposes as specified in the Budget for
the Fiscal Year 2007 of the Kodiak Island Borough commencing on the first day of July ,
2006 and ending on the thirtieth day of June 2007 to defray expenses and liabilities of
said entity as enumerated in the applicable budgets.
The millage rates by taxing entity are as follows: '
A. City of Kodiak 2.00 mills*
B. Kodiak Island Borough 10.50 mills
'
C. Womens Bay Road Service Area 2.00 mills
D. Womens Bay Fire Dept. 1.25 mills
E. Bay View Road Service Area 1.00 mills
,
F. Fire Protection Area No. 1 1.50 mills
G. Monashka Bay Road Service Area 2.50 mills
H. Service Area No. 1 Roads 1.25 mills
I. Woodland Acres Street Light Area 0.00 mills
J. Service Area No. 2 0.00 mills
K. KIB Airport Fire Area 1.25 mills
L. Trinity Islands Street Light Service Area .50 mills
M. Mission Lake Tide Gate Service Area 1.00 mills
*Kodiak City Ordinance Numbers 906 and 908 exempt all personal property from City of
,
Kodiak taxation.
Section 5: The tax rate on boats is set at $1 per foot with a minimum of $30. Boats that weigh less
than 5 tons are exempt.
Section 6: Kodiak Island Borough Staff is hereby authorized and directed to effect the necessary
line item changes within the limits established above by fund, project, and department to
properly monitor, account, and report on the expenditure of these funds.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FIRST DAY OF JUNE, 2006
KODIAK ISLAND BOROUGH
'
ATTEST: Jerome M. Selby, Borough Mayor
Judith A. Nielsen, CMC, Borough Clerk
Page 216 1
GLOSSARY
1
GLOSSARY
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 they 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.
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 much of the vacant
federally owned land.
' Board of Equalization — An official board of the Kodiak Island Borough that holds annual hearings for the purpose
of settling disputes regarding the assessed value of property within the Borough.
' BOND — A written promise to pay a specified sum of money, called the face value or principal amount, at a
specified date in the future, called the maturity date, together with periodic interest at a specified date.
BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given period of
time and the proposed means of financing them. Sometimes the term "budget" designates the financial plan
presented to the appropriating governing body for adoption, and sometimes, the plan finally approved by that body.
' BUDGET DOCUMENT - The official written statement prepared by the Borough's administrative staff to present a
comprehensive financial program to the Borough Assembly. The first part provides overview information, together
with a message from the budget- making authority, and a summary of the proposed expenditures and the means of
financing them. The second consists of schedules supporting the summary. These schedules show in detail the
past year's actual revenues, expenditures, and other data used in making the estimates. The third part is
composed of personnel and salary schedules, the chart of accounts, and a glossary.
' 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.
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).
Page 217
Page 218 1
'
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 are not consumed through
use are defined as capital items.
'
COMPONENT UNIT - A separate government unit, agency, or nonprofit 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 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 — Depreciation is where 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 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 using up 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.
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
Page 218 1
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 revenues and expenditures for regular day -to-
day operations of the Borough, including the school district, 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 — General Obligation Bonds are debt backed by the full faith and credit of a
government agency.
' GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (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 encompass 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 provide a standard by which to measure 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 governmental fund types: general, special revenue, debt
service, and capital projects.
IN -KIND SERVICES — The Borough pays for some School District expenditures directly. These include such items
as audit fees and insurance.
INTERFUND TRANSFERS - Amounts transferred from one fund to another fund. This includes 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 certain 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.
LIABILITIES - Debt or other legal obligations arising from present obligations of a particular entity, to transfer
assets or provide services to other entities in the future as a result of past transactions or events.
MEASUREMENT FOCUS - The accounting convention that determines (1) which assets and which liabilities are
included on a government's balance sheet and where they are reported, and (2) whether an operating statement
presents information on the flow of financial resources (revenues and expenditures) or information on the flow of
economic resources (revenue and expenses).
MILL - A measure of the rate of property taxation, representing one one - thousandth of a dollar of assessed value.
Page 219
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 governmental 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. 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 - Governmental 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
governmental 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 (i.e. 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: to provide (a service), to supply (a given need), to control, reduce, or
eliminate (an occurrence), to maintain (standards), or to 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 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
Page 220
' quantifiably be addressed in terms such as: to increase an activity, to maintain a service level, to reduce the
incidence, or to eliminate a problem.
PROPERTY TAX - A tax levied on the assessed value of property.
PROPRIETARY FUNDS - A type of fund that accounts for governmental operations that are financed and
operated in a manner similar to private business enterprises. The only proprietary fund type used by the Borough
is the enterprise funds.
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. General long -term debt proceeds and operating transfers -in are classified as "other
1 financing sources" rather than revenues. Increases in the net total assets of a proprietary fund type other than
expense refunds, capital contributions, and residual equity transfers. Operating transfers, as in governmental fund
types, are classified separately from revenues.
SEVERANCE TAX - A severance tax is 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.
i SPECIAL ASSESSMENTS — Special assessments are 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 is 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 be proposed to be $0.575
per $100 of assessed value.
' 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.
11
u
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