2006 Annual Operating Budget BookKODIAK ISLAND BOROUGH
ADOPTED BUDGET
FOR
FISCAL YEAR ENDING JUNE 30 2006
AS SUBMITTED BY:
INTERIM BOROUGH MANAGER
NANCY GALSTAD
ON
MAY 19, 2005
AND AS AMENDED BY THE KODIAK ISLAND BOROUGH
AND ADOPTED ON JUNE 3, 2005
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
JEROME SELBY, MAYOR
TUCK BONNEY, DEPUTY MAYOR
TOM ABELL
MIKE ANDERSON
PAT BRANSON
CECIL RANNEY
NANCY WELLS
BARBARA WILLIAMS
TABLE OF CONTENTS I
INTRODUCTION........................................................................................................................................... ............................... 4
BUDGETMESSAGE ................................................................................................................... ...............................
8
BUDGETCALENDAR ................................................................................................................. .............................13
96
STRATEGICPLAN ...................................................................................................................... .............................18
98
FINANCIALSUMMARIES ........................................................................................................... .............................27
FUNDSTRUCTURE ............................................................................................................................... ...............................
27
FISCALPOLICY ..................................................................................................................................... ...............................
28
FUNDSUMMARY ....................................................................................................................................... ...............................
33
GENERALFUND ......................................................................................................................... .............................39
REVENUE SOURCES AND GENERAL FUND ESTIMATES ............................................................................. ...............................
39
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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 ....................................................................................................... ...............................
COMMUNITYDEVELOPMENT DEPARTMENT ................................................................................. .............................66
64
BUILDINGINSPECTION ...................................................................................................................... ...............................
68
ECONOMICDEVELOPMENT .............................................................................................................. ...............................
70
GENERALADMINISTRATION ............................................................................................................ ...............................
72
EMERGENCYPREPAREDNESS ............................................................................................................ .............................74
SCHOOLDISTRICT SUPPORT ............................................................................................................. ...............................
76
HEALTHAND SANITATION ............................................................................................................... ...............................
EDUCATION CULTURE AND RECREATION ................................................................................... ...............................
78
80
TRANSFERS........................................................................................................................................... ...............................
82
SPECIALREVENUE FUNDS .................................................................................................... ...............................
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES ............................................ ............................... 85
SPFCIAL REVENUE FUND RECAP ..................................................................................................... ............................... 88
CHILDCARE 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
WOMENSBAY ROAD SERVICE AREA ................................................................ ............................... ............................106
SERVICEDISTRICT NO. 1 ...................................................................................... ............................... ............................108
SERVICEAREA NO. 2 ............................................................................................. ............................... ............................110
MONASHKA BAY ROAD SERVICE AREA .......................................................... ............................... ............................112
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BAYVIEW ROAD SERVICE AREA ....................................................................... ............................... ............................114
FIREPROTECTION AREA NO. 1 ........................................................................... ............................... ............................116
WOMENSBAY FIRE DEPARTMENT .................................................................... ............................... ............................118 1
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KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT .................................... ...............................
120
WOODLAND ACRES STREET LIGHT AREA .................................................................................. ...............................
122
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TRINITY ISLANDS LIGHTING DISTRICT ....................................................................................... ...............................
MISSION LAKE TIDE GATE SERVICE AREA ................................................................................. ...............................
124
126
TRINITY ISLANDS SUBDIVISION PAVING DISTRICT ................................................................. ...............................
128
KODIAKARTS COUNCIL .................................................................................................................. ...............................
130
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FACILITIES FUND .............................................................................................................................. ...............................
TOURISMDEVELOPMENT ............................................................................................................... ...............................
132
134
FULLERTRUST ................................................................................................................................... ...............................
136
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DEBT SERVICE FUND ............................................................................... ............................... ............................139
DEBT SERVICE - EDUCATION AND HEALTH .............................................................................. ...............................
150
DEBTSERVICE - OTHER .................................................................................................................. ...............................
152
CAPITALPROJECTS FUNDS ................................................................................................ ...............................
155
ENTERPRISEFUNDS ............................................................................................................. ...............................
185
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MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL .......................................... ...............................
HOSPITALENTERPRISE FUND ........................................................................................................ ...............................
186
188
KODIAK FISHERIES RESEARCH CENTER ..................................................................................... ...............................
190
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911 SERVICE ........................................................................................................................................ ...............................
APPENDIX ................................................................................................... ............................... ............................195
192
GLOSSARY ............................................................................................................................. ...............................
207
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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.
Kodiak Island is known for the huge Kodiak brown bear, world -class sport fishing, and one of the largest commercial fishing
ports in the nation. Kodiak is the largest island in the State of Alaska and the second largest island 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.
Among the many things that make Kodiak unique is the privilege of housing of the nation's largest United States Coast Guard
Base and the first commercial rocket launch facility. I
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Kodiak Island Borough
Fiscal Year 2006
Electorate
Borough Mayor
Borough Assembly
Borough Attorney
Borough Manager
Borough Clerk
Assistant Clerk Deputy Clerk
Engineering/
Facilities Director
Secretary III
_ Maintenance
Worker
KFRC
Maintenance
Engineer
_ KFRC
Receptionist
Environmental
Specialist
Baler /Landfill
Supervisor
Baler Operator II
Baler Operator II
Baler Operator I
Baler Operator I
Baler Operator I
Assistant Fire
Chief
Community
Development
Director
Associate Planner
LRP
Associate Planner
Enforcement
Drafting Technician
Secretary III
Administrative
Arts Council
Assistant
Director
Finance/MIS
Assessor
Director
Property Appraiser
MIS Programmer/
General
Analyst
Accountant
Appraiser
Technician
MIS Operations
Accounting Tech
Assessment Clerk I
Supervisor
Accounts Payable
Accounting Tech
Payroll
MIS Network
Childcare Assistance
Administrator
Administrator
Revenue
Accountant
Cashier
Secretary III
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GOVERNMENT FINANCE OFFICERS ASSOCIATION
D i s tingui s hed
Budget Presenhition
Award
PREMED TO
Kodiak Island Boriough
Alaska
1 :01 th-' Fiscal Y.ar 13e : - Oulir;,
July 1, 2004
i
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, 2003.
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 2006 award.
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INTRODUCTION
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1 FISCAL YEAR 2006 AT A GLANCE
' The Borough's general fund mill rate was increased .75 mills. This brings the total General Fund Mill Rate to 11.0 mills.
This will reflect a tax bill of $1,100 for property valued at $100,000. This mill rate includes funding for schools but not
service districts such as road and fire districts. It should be noted that the General Fund of the Borough is contributing an
' amount equivalent to 10.67 mills to the Kodiak Island Borough School District this year
There will be a transfer of $694,450 from the General Fund to Debt Service for annual payments of principal and interest on
' the 1998, 2000E, 2000F, 2003, 2004C, and 2004D bonds. Because the Facilities Fund is transferring $680,000 and the
Hospital Enterprise Fund is transferring $320,230 to the Debt Service Fund for payment of principal and interest on the 1998,
2000E, 2000F, 2003, 2004C and 2004D bonds the General Fund of the Kodiak Island Borough does not have to make
principal and interest payments of $1,014,680 which would be more than one mill.
i The Facilities Fund is growing every year. At the end of FY2005 the fund balance of the Facilities Fund should be
$37,776,628. Accordingly, we have budgeted $1,680,000 in interest earnings for fiscal year 2006.
' This year P.E.R.S (Public Employees Retirement System) raised our employer contribution rate from 5 to 10 %. 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 %. 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 fund balance of the General Fund at June 30, 2005 was $1,816,482. If FY2006 we are budgeting to use $606.323. The
' Borough will have to reverse this trend in years to come. The only way to change this is to increase revenues (property taxes),
decrease expenditures, or a combination of both.
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The Residents of Kodiak Island Borough
Residents,
BUDGET MESSAGE
KODIAK ISLAND BOROUGH
Fiscal Year 2006
BUDGET LETTER OF TRANSMITTAL
Transmitted herewith is the fiscal year 2006 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 2006 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 FY2006 Budget
The fund balance of the General Fund decreased $293,000 in FY2005. This means that the General Fund had a fund
balance of $1,816,482 going into FY2006. The Borough did reserve $606,323 of this fund balance to balance the FY2006
budget leaving an unreserved fund balance of $1,210,159. Major variances in the FY2005 budget to actual are listed below.
Federal Payment in Lieu of Taxes came slightly more than budget (we budgeted $797,090 and received $801,270).
Federal- shared revenues for the National Wildlife Refuge in Kodiak came in $64,000 under budget. We budgeted $400,075
and received $335,857.
Severance taxes in FY2005 came in over budget by $106,298. FY2005 total severance taxes were $1,005,538
compared to $799,693 in FY2004 and $702,065 in FY2003. To see the trend in commercial fishing severance taxes please see
the chart on page 41.
In FY 2005 interest earnings in the General Fund were $204,612, which was $54,612 more than the budget of
$150,000. In FY 2004 General Fund interest earnings were $135,823 and in FY 2003 they were $131,054. Interest rates are
still going up.
The winter of 2004/2005 was not particularly bad in terms of weather. In FY2005 snow removal costs for all of the
service districts was $57,043. In FY2004 snow removal cost was $86,170, a reduction of $29,127 or 34 %.
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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 FY 1996. At 6/30/2005 the Facilities Fund had a fund balance of $37,774,331. Eighty -
five percent of the interest earnings from the previous year can be used for insurance, debt reimbursement (capped at 50 %),
and capital projects, the remaining 15% must be kept in the fund for inflation proofing. Interest earnings have dropped
significantly since the year 2000 and have only recently started to rise. 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, 2005 it had risen to 3.12 %.
Major Policy Issues
' The major policy issue for FY2006 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 has been harder in the
face of State funding cuts. In FY1986 State Revenue Sharing and Safe Communities (Municipal Assistance) was $1,598,859,
now it is 0. This is a reduction of over 2 mills. For FY2006 we did have to increase our property tax rate from 10.25 mills to
1 11.00 mills, an increase of .75 mills. Most of this increase went to the debt service fund to pay for the new 2004C and 2004D
bond issues.
Paying for increased education costs is one of the major problems for the Borough. As illustrated on page 76 the
Borough has had to significantly increase their contribution 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 flat $15.00 if they are over 5 tons. If they are less than five tons
' they are not taxed.) The Borough is right at this cap. 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.
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This year the Borough's total School District budget is $9,599,970 with a direct contribution to the school district of
$7,640,000, in -kind services budgeted at $1,010,000 and debt service of $949,970 (net of State debt reimbursement).
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 $250,000 for FY2006. 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 FY2006 the Facilities fund is moving $680,000 to pay
for a portion of this debt service expense.
In FY2005 General Fund expenditures exceeded revenues by $248,589. This leaves the Borough with an estimated
fund balance in the General Fund of $1,816,482. We had budgeted to "use" $768,207 of this fund balance in FY2005. This
would have left us with a fund balance of $1,336,597. If the Borough had not increased the mill rate by one mill the FY2005
ending fund balance would have been budgeted at $558,689. At this level the cash flow of the General Fund would become
very tight.
This year the Assembly also had 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. This year we were able to keep contributions to non - profits at basically the same level of funding
as last year.
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.
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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, plastic #'s 1 & 2, and mixed paper. Our landfill permit has been approved by the Alaska
Department of Environmental Conservation after years of work. All of these efforts will improve the management of our
solid waste and will result in a significant cost savings to the budget in future years.
Tax Rate and Financial Analysis
This budget will increase the General Fund mill rate to 11.00 mills, an increase of .75 mills. 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. In FY2004 a bond issue
was approved that was sold in FY 2005. Again in FY2005 a bond issue was approved and sold in FY2005. Most of this
increase was due to this increase in bonded debt. 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, 2005 is estimated to be $1,816,482. This budget includes a "use of
Fund Balance" of $606,323 to balance the budget. A tax increase of .75 mills would be needed to balance this budget without
using our fund balance. While using this fund balance this year will not bring us below our targeted amount of $1,000,000 to
$2,000,000 in fund balance we will have to reverse this trend in the future.
Since FY2001 Borough General Fund revenues have increased from $11,012,520 to an estimated $12,476,095 an
increase of 13 %. The Borough did budget to use $606,323 of fund balance to balance the FY2006 budget. This was not
included in the above calculations.
General Fund expenditures are expected to increase from $10,735,369 in FY2001 to a budgeted $13,082,418 in
FY2006, an increase of $2,347,049. During this time frame General Fund School District expenditures went from $6,824,276
to a budgeted $9,057,560, an increase of $2,233,284. As you can see almost the entire increase in expenditures since FY2005
has been for increased education funding.
This year P.E.R.S (Public Employees Retirement System) raised our employer contribution rate from 5 to 10 %. 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 %. 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
FY2006 the Facilities fund is budgeted to transfer $250,000 to building and grounds for property insurance, $680,000 to debt
service and $314,000 to capital projects. If the Facilities fund were not available this $1,244,000 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 2.0 mills. A complete schedule of these rates can be found on page 36. The Monashka Bay Road Service area
raised their mill rate from 1.5 to 1.75 mills. Services provided include road maintenance, fire protection, street lighting and a
tide Gate.
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 FY2006 is $798,915,949, an
increase of $15,006,699 (1.9 %) over FY2005's value of $783,909,250.
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The total proposed budget for fiscal year 2006 calls for expenditures and transfers of $30,645,464. The Kodiak
Island Borough School District's (KIBSD) proposed budget of $29,141,730 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 $ 59,787,194.
The largest component of the Budget is the General Fund. The proposed General Fund budget is $13,082,418 or
43% of the total budget. Of this, $8,376,560 is for transfers to other funds (mostly KIBSD) leaving expenditures in the
General Fund of $4,705,858, which amounts to just 36% of the total General Fund Budget.
General Fund revenues are budgeted at $ 9,880,290 (76 %) from property taxes, $965,030 (7 %) from severance taxes,
$104,500 (1 %) from licenses and permits, $1,239,075 (9 %) from intergovernmental sources, $230,000 (2 %) from interest
earnings, and $57,000 (<I %) from miscellaneous revenue. To balance the budget we budgeted using $606,323 of our fund
balance. This is 5% of our revenue budget.
General Fund expenditures and transfers are budgeted at $2,427,083 (17 %) for general government, $171,030 (1 %)
for public safety, $9,057,560 (70 %) for education, $125,987 (1%) for culture and recreation, $150,335 (2 %) for health and
welfare, $385,820 (3 %) for assessing, and $606,270 (4 %) for community development. The FY2006 budget totals
$13,082,418, which is $1,102,594 more than actual expenditures of $11,979,824 in FY2005.
Debt service will be $780,284 more in FY2006 than it was in FY2005; $3,592,000 in FY2006 compared to
$2,811,716 in FY2005. State debt reimbursement is budgeted to go up $477,278 to pay for new bond issues that were sold in
FY2005. The State pays for 70% of this new debt. The 2005C issue was for $9,300,000 and the 2005D issue was for
$11,050,000.
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 FY2006 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.
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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
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
FY2005. We will be submitting this budget to the GFOA for their evaluation.
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Acknowledgment
Particular appreciation is directed to all members of the Kodiak Island Borough staff for their cooperative, efficient
and dedicated service during the past year 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
- J�aa44; - A. 1 A V A e-
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Rick Gifford Karleton G. Short
Borough Manager Finance Director
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BUDGET CALENDAR
' KODIAK ISLAND BOROUGH
FISCAL YEAR 2006
The following activity is outlined as essential for the orderly formulation of the fiscal year 2006 Borough
budget (July 1, 2005 through June 30, 2006).
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DATE
ITEM
BY
January 14 2005
Budget Preparation Message
Manager
January 14
Distribution of budget worksheets to aid departments and
service districts in submitting their requests
Finance Officer
January 14
Distribution of forms to gather input from autonomous not -for-
p rofit organizations
Manager
February 4
Final day for departmental budget requests to be returned to
Manager via Finance Officer
Department
Heads
February 18
Revenue forecast all funds
Finance Officer
February -March
Work sessions to resolve or justify differences of department
budgets
Manager/ Finance
Officer/
Dept. Heads
February 18
Due date for public and not-for-profit agencies budget requests
Manager
March 31
Receipt of Service District budgets
Service Districts
April 28
Prior to April 30, submission of proposed budget and budget
message for Assembly in a work session (per KIB Code
Subsection 3.08.030 ) to include KIBSD budget
Manager
April -May
Assembly department review
Manager/
Dept. heads
April 30
Receipt of KIBSD budget (if KIBSD wants their budget
incorporated into KIB budget, then by Aril 1
School District
May 19
Introduction of Budget Ordinance Power Point presentation)
Manager
Ma 19
Publication on hearing
Clerk
June 2
Public hearing and adoption of budget (as required by KIB Code
Section 3.8.50 ) by June 10
Assembly
July 1
Budget execution
All concerned
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The Budget Process
The budget process begins on the first Friday in January 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. Budget requests
by public and not - for - profit organizations must be returned to the Manager's Office no later than the third week in February.
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.
The Manager presents his annual budget message during the first 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 Kodiak Island Borough uses the same basis for budgeting as accounting. The Comprehensive Annual Report
(CAFR) shows the status of the borough's finances on the basis of "generally accepted accounting principles" (GAAP). In all
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cases this conforms to the way the borough prepares its budget. The CAFR shows fund expenditures and revenues on both a
GAAP basis and a budget basis for comparison purposes.
' The budget of general government type funds (for example, the General Fund, Special Revenue Funds, and Debt
Service Fund) is prepared on a modified accrual basis. This means that obligations of the borough are budgeted as
expenditures when they are incurred, but revenues are recognized only when they are measurable and available. 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).
I In all funds when goods and services are not received by the end of the year, the encumbrances lapse.
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STRATEGIC PLAN
Introduced by:
Mayor Selby
Requested by:
Assembly
Drafted by:
Assembly
Introduced:
01/20/2005
Adopted:
01/20/2005
KODIAK ISLAND BOROUGH
RESOLUTION NO. FY2005 -12
A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
ADOPTING THE KODIAK ISLAND BOROUGH
STRATEGIC PLAN FOR THE YEARS 2005 -2009
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WHEREAS, the Kodiak Island Borough Assembly held strategic planning sessions on November 19-
20, 2004; and
WHEREAS, these sessions culminated in the preparation of the Kodiak Island Borough Strategic Plan
for the years 2005 -2009; 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 2005 -2009 which outlines the Kodiak Island
Borough's mission, vision, and guiding principles is hereby adopted.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS TWENTIETH DAY OF JANUARY 2005
KODIAK ISLAND BOROUGH
ATTEST:
Jerome Selby, Borough Mayor
Judith A. Nielsen, CMC, Borough Clerk
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STRATEGIC PLAN
(FISCAL YEARS 2005 -2009)
Adopted by the Kodiak Island Borough Assembly
Resolution No. FY 2005 -12
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.
11. 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
• ACCESSIBILITY
All citizens and employees throughout the Borough, regardless of abilities, will have ready access to our
services and facilities. Language and culture will not be barriers. Our operations will be open to the public and
will ensure fair and equitable treatment for all.
• ACCOUNTABILITY
We will ensure public funds will be administered as required by State 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.
• CUSTOMERS
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We will operate in a customer - driven manner both internally and externally with a focus on treating all
persons with courtesy and respect. We will strive to provide the highest quality service and ensure customer
' satisfaction.
• DIVERSITY
' We will treat all citizens with dignity and respect. We will demonstrate through our actions an
understanding and appreciation for cultural diversity and individual differences. Under no circumstances will
harassment or discrimination of a sexual, religious, or racial nature be tolerated.
' • VALUED EMPLOYEES AND VOLUNTEERS
We will enable and encourage employees and volunteers to self manage their work with the expectation that
they are accountable for their decisions and actions. We will strive to provide and maintain quality - working
' conditions along with providing the resources necessary for success. While recognizing the importance of each
member's contributions to the operation, we will nurture teamwork and recognize and reward hard work,
creativity, and innovation.
• PURSUIT OF EXCELLENCE
We are committed to quality and excellence and 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 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.
I 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. Community Health (restricted area - wide)'
F. Solid Waste Collection and Disposal (non area -wide, outside cities)
G. Parks and Recreation (non area -wide, outside cities)
H. Economic Development (non area -wide, outside cities)
I. Animal Control (non area -wide, outside cities)
A. Education Goals and Objectives
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 School District 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 Kodiak Island
Borough School District 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.
c. Create a long -term fiscal plan for budget purposes that deals with the contribution cap, SB 36, and
the fiscal shortfalls projected for the State of Alaska in 2004 -2005, that minimizes negative
impacts on school district operations and ensures solid educational programs and adequate
maintenance and operations of school facilities.
This adopted power is restricted to Hospital and Mental Health services only.
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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.
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 School District 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 Kodiak Island Borough School District
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.
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.
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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.
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.
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.
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' D. Planning and Zoning Goals and Objectives
1. Create a bi- annual 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. Prioritize the updating of Village Community Plans in an expedited manner to ensure their plans
are current and useful in their grant applications.
' b. Create a template for the processing of sub -area plans that are integrated with the Borough
comprehensive plan to ensure a responsive, cost effective, and active review process that
facilitates citizen's needs and excites and encourages citizen participation.
' c. 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 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.
' 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. 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.I.a., seek to acquire sufficient land to serve any future construction
' needs.
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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.
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.
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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.
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.
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 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.
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.
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.
b. Encourage the Parks and Recreation Committee to move ahead with conceptual plans for Mill Bay
Park and the End of the Road Park.
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
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' 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.
2. Actively pursue development of airport capacity and look for opportunities for fish cargo.
a. Ensure the Public Air Terminal Facility is integrated with the State and Borough Transportation
and Comprehensive Plans.
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.
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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FUND STRUCTURE
FINANCIAL SUMMARIES
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 six 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.
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.
Capital Protect Funds - Capital Projects Funds are used to account for financial resources to be used for acquisition or
construction of major capital facilities and equipment.
I 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.
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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.
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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
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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
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plus an analysis of long term fiscal impacts.
Existing Service Costs
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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
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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
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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
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annual financial reports is required.
The Borough will remain current in payments to the retirement system.
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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
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financing of capital improvements that are included in the capital budget.
The Borough will develop and annually update a financial trend monitoring system which will
examine the fiscal trends from the preceding five years - -trends such as revenues and expenditures
per capita and adjusted for inflation, liquidity, or operating deficits. Where possible, trend
indicators will be developed and tracked for specific elements of the Borough's fiscal policy.
2. Debt Policies
The Borough will not fund current operations from the proceeds of borrowed funds.
The Borough will confine long -term borrowing to funding of capital improvements or projects that cannot be
financed from current revenues.
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When the Borough finances capital projects by issuing bonds, it will repay the debt within a period not to exceed the
expected useful life of the project.
Target debt ratios will be annually calculated and included in the review of financial trends.
Net debt, as a percentage of the estimated market value of taxable property should not exceed two percent.
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed 15 percent.
The Borough recognizes the importance of underlying and overlapping debt in analyzing financial conditions and
will regularly analyze its indebtedness.
The Borough will maintain good communications about its financial condition with bond and credit institutions.
The Borough will follow a policy of full disclosure in every annual financial statement and bond official statement.
The Borough will avoid borrowing on tax anticipation and maintain an adequate fund balance.
Revenue Policies
The Borough will try to maintain a diversified and stable revenue structure to shelter it from short-run fluctuations in
any single revenue source.
The Borough will attempt to maintain a diversified and stable economic base by supporting policies that promote
tourism, fishing, agriculture, commercial, and industrial employment.
The Borough 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
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.
30
7
i
r �
C
t
r
�s.
7.
The Borough will regularly review contractual opportunities for consolidated banking services.
Accounting, Auditing, and Reporting Policies
The Borough will establish and maintain a high standard of accounting practices in conformance with Generally
Accepted Accounting 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
31
Litigation Contingency .25% of General Fund
The Borough will maintain sufficient self - insurance reserves, as established by professional judgment, based on the funding
techniques utilized and the recorded losses.
For fiscal year 2006 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 $1,816,482 unreserved fund balance in the General Fund easily covers these amounts.
32
1
Fund Summary
Budget Summary, All Funds
Fiscal Year 2006
Special Debt Capital
General Revenue Service Projects Enterprise
' Fund Funds Funds Funds Funds Total
Estimated Beginning Balance $ 1,816,482 $40,323,233 $ 274,501 21,723,883 $ (7,779,486) $ 56,358,613
t
Revenues
Property Taxes
8,782,290
724,946
9,507,236
General Government
Bed Tax
45,000
2,427,083
45,000
9,057,560
Non Ad Valorem Taxes
188,000
-
11,892,570
'
Health 1, Welfare
Assessing
188,000
Payment in Lieu of Taxes
760,000
1,000
Community Development
606,270
761,000
_
Severance Taxes
965,030
=
=
83,090
965,030
Penalties & Interest on Taxes
150,000
-
52,000
150,000
52,000
Rents & Royalties
-
433,000
658,000
2,086,800
2,519,800
'
User Fees
-
3,533,060
3,533.060
Road Maintenance
Land Sales Activities
=
5,000
=
388,205
'
5,000
-
Licenses & Permits
104,500
21,000
525,940
Public Safety
125,500
11,060
Federal Revenues
400,075
108,740
74,639
150,335
583,454
State Revenues
839,000
1,741,293
$1,885,040
593,343
45,000
5,058,676
1,881,914
3,502,060
Fines
1,000
-
-
1,000
3,261,367
Interest Earnings
230,000
266,700
9,280
350,000
60,000
915,980
Miscellaneous
56,200
89,500
-
-
38,000
183,700
Sale of Fixed Assets
t
Total Use of Funds
'
Transfers In
-
43,759,412
1,697,680
379,000
-
45,836,092
$ 83,917,969
Total Available Funds
$ 14,292,577
$87,518,824
$ 3,866,501 $
23,120,865
$ (2,061,626)
$ 126,737,141
33
Expenditures
General Government
$2,427,083
-
2,427,083
Education
9,057,560
2,835,010'
" "" �" "�"
11,892,570
'
Health 1, Welfare
Assessing
284,320
385,820
756,990
1,404,620
-
2.445,930
385,820
Community Development
606,270
_
_
606,270
QbW Qwp AwAtaricce
-
83,090
83,090
Resource Management
52,000
52,000
'
KIB Buildings
658,000
658,000
MISMI'anagement
25,650
25,650
Road Maintenance
388,205
388,205
'
Fire Districts
-
525,940
525,940
Public Safety
171,030
11,060
=
182,090
Culture and Recreation
150,335
56,910
-
207,245
'
Economic Development
Solid Waste
-
45,000
1,881,914
3,502,060
1,926,914
3,502,060
Capital Outlay
-
3,261,367 -
3,261,367
Other
-
511,000
- -
511,000
Transfers Out
0
1,244,000
- 320,230
1,564,230
t
Total Use of Funds
$ 13,082,418
$ 3,600,855
$ 3,592,000
$ 3,261,367 $ 7,108,824 $
30,645,464
Estimated Funds Available 6/30/06
$ 1,210,159
$ 83,917,969
$ 274,501
$ 19,859,498 $ (9,170,450) $
96,091,677
33
1
THREE YEAR BUDGET SUMMARY, ALL F UNDS
Sale of Fixed Assets
Sale of Bonds
TRANSFERS IN 1,000,000 850,000 - 985,990 227,637 266,700 1,147,240 1,356,067 1,697,680
TOTAL SOURCE OF FUNDS $ 11,469,469 $ 12,581,235 $ 12,476,095 S 3,299,616 $ 2,790,728 $ 3,436,179 $ 1,946,372 $ 2,893,895 $ 3,592,000
EXPENDITURES
General Fund
Special Revenue Funds
Debt Service Funds
FY04
FY05
FY06
FY04
FY05
FY06
FY04 FY05 FY06
Education
Actual
Estimated
Budgeted
Actual
Estimated
Budgeted
Actual Estimated Budgeted
REVENUES
254,313
284,320
Assessing
209,133
Property Taxes
$ 7,057,387
S 7,958,487
$ 8,782,290
S 650,690
$ 690,453
$ 724,946
$ $ $
Bed Tax
-
-
-
56,177
20,886
45,000
-
Non Ad Valorem Taxes
172,423
210,178
188,000
-
-
-
58,625
Payment in Lieu of Taxes
833,467
801,270
760,000
1,000
498,544
Severance Taxes
799,693
1,005,538
965,030
-
-
25,650
Penalties & Interest on Taxes
135,823
204,612
150,000
-
357.837
-
Fire Districts
Rents & Royalties
-
-
-
448,100
423,416
433,000
138,603
User Fees
171,030
19,440
12.542
-
-
"
127,335
Land Sales Activites
54,272
58,660
-
9,206
22
5,000
-
Licenses & Permits
118.030
107,058
104,500
21,000
21,000
21.000
-
Federal Revenues
379,107
335,857
400,075
-
-
-
State Revenues
822,587
800,495
839,000
123,250
77,230
108,740
798,412 1,407,762 1,885,040
Sale of Fixed Assets
Sale of Bonds
TRANSFERS IN 1,000,000 850,000 - 985,990 227,637 266,700 1,147,240 1,356,067 1,697,680
TOTAL SOURCE OF FUNDS $ 11,469,469 $ 12,581,235 $ 12,476,095 S 3,299,616 $ 2,790,728 $ 3,436,179 $ 1,946,372 $ 2,893,895 $ 3,592,000
EXPENDITURES
General Government
$ 1,695,783 $
2,195,172
$ 2,427,083
$
$
$
Education
8,120,996
8,495,132
9,057,560
Health & Welfare
257,037
254,313
284,320
Assessing
209,133
246,884
385,820
Community Development
429,044
515,728
606,270
Child Care Assistance
-
-
-
74,845
75.425
83.090
Resource Management
58,625
33,710
52,000
KIB Bu+ldin s
762,288
498,544
658,000
"
44,648
36,276
25,650
Road Maintenance
411,083
357.837
388,205
Fire Districts
-
-
881,484
445.837
525,940
Public Safety
138,603
145,260
171,030
19,440
12.542
11,060
6d Recreation
163,487
127,335
150,335
54,272
58,660
56,910
Economic Development
-
-
-
45,000
45,000
45,000
Solid Waste
-
-
Capital Outlay
-
Other
-
24,500
22,547
511,000
TRANSFERES OUT
10,000
1,344,984
884,248
1,244,000
TOTAL USE OF FUNDS
$11,024,083
$11,979,824
$13,082,418
$3,721,169
$2,470,626
$3,600,855
34
$ - $ - $
1,170,747 2,058,998 2,835,010
759,592 752,718 756,990
$1,930,339 $2,811,716 $3,592,000
®s
am
Capital Projects Funds
Enterprise Funds
TOTAL
FY04
FY05
FY06
FY04
FY05
FY06
FY04
FY05
FY06
Actual
Estimated
Budgeted
Actual
Estimated
Budgeted
Actual
Estimated
Budgeted
$ -
$ 7,708,077 $
8,648,940 $
9,507,236
56,177
20,886
45,000
172,423
210,178
188,000
833,467
801,270
761,000
799,693
1,005,538
965.030
135823
204,612
150,000
2,279,600
2,719,403
2,086,800
2,727,700
3,142,819
2,519,800
3,304,470
3,162,880
3,533,060
3,304,470
3,162,880
3,533,060
9,206
22,738
1%000
139,030
128,058
125,500
45,046
2,399,595
424,153
2,735,452
400.075
344,325
518,105
2.088,574
2,803.592
2,832.780
-
-
-
-
85
500
1,000
369
384,080
16,863
35,180
60,000
883,009
1,802,205
2,367,743
15,161
42,767
38,000
334,790
349,785
240,610
20,352,760
-
216,508
1,253,384
-
-
3,133,230
2,650,212
3,217,764
$ 418,356
$ 23,816,337
$ 1,637,464
$ 5,616,094
$ 5,960,230
$ 5,717,860
$ 22,749,907 $
27,689,665 $
26,859,598
$ -
$ -
$
S
$ 1,695,783 $
2,195,172 $
2,427,083
131,324
69,841
-
9,423,067
10,623,971
11,892,570
22,882
1,449,571
1,414,164
1,404,620
2,466,200
2,444,077
2,445,930
-
-
209.133
246.884
385,820
-
429,044
515.728
606,270
74,845
75.425
83,090
58,625
33,710
52,000
762,288
498,544
658,000
44,648
36,276
25,650
411.083
357.837
388,205
881,484
445.837
525,940
-
-
-
158,043
157,802
182,090
217,759
185,995
207,245
1,800,973
1,831, 863
1,881,914
1,845,973
1,876, 863
1, 926,914
.
-
3.052,143
3,355,368
3,502,060
3,052,143
3,355.368
X502,060
656,423
2,977,637
3261367
-
-
-
656,423
2,977,637
3,261,367
-
-
-
-
24,500
22,547
511,000
-
-
1,994,560
295,602
320,230
3,349,544
1,179,850
1,564,230
$787,747
$3,070,361
$3,261,367
$8,297,247
$6,896,997
$ 7,108,824
$25,760,585
$27,229,524
$30,645,464
35
Kodiak Island Borough F.Y. 2006 Mill Rates
T Code Area (TCA)
Borough
Fund
100
City of Road
Kodiak Fund
240
Road
Fund
242
Road Road
Fund Fund
244 246
Fire
Fund
250
Street Street
Fire Fire Light Light
Fund Fund Fund Fund
252 254 260 261
Tide
Gate
Fund
262
Total
TCA 1
11.00
2.00
13.00
City of Kodiak
TCA 2
11.00
1.00
1.50
0.00
13.50
Woodland Acres Street Lighting
Fire Protection Area No. 1
Service Area No. 1
TCA 3
11.00
1.25
12.25
KIB Airport Fire Protection Area
TCA 4
11.00
1.00
1.50
13.50
Bayview Road Service Area
Fire Protection Area No. 1
TCA 5
11.00
11.00
Entire Borough
(excluding special assessment areas)
TCA 6
11.00
1.75
1.50
14.25
Monashka Bay Road Service Area
Fire Protection Area No. 1
'Properties with no road service
11.00
1.50
12.50
TCA 7
11.00
1.00
1.50
13.50
Service Area No, 1
Fire Protection Area No. 1
'Properties with no road service
11.00
1.50
12.50
TCA 71
11.00
1.00
1.50
1.00
14.50
Mission Lake Tide Gate Area
'Properties with no road service
11.00
1.50
1.00
13.50
TCA 72
11.00
1.00
1.50
0.50
14.00
Trinity Islands Street Lighting
TCA 8
11.00
1.50
12.50
Fire Protection Area No. 1
TCA 9
11.00
2.00
1.25
14.25
Womens Bay Rd & Fire Service Area
`Properties with no road service
11.00
1.25
12.25
36
TEN -YEAR ANALYSIS OF TAX RATE AND LEVY
Fiscal
Personal Property
Real Property
Total
Year
Assessed Value
Assessed Value
Assessed Value
6,302,449
9.25
6,353,422
1997
104,677,687
549,456,964
654,134,651
1998
107,599,892
573,745,998
681,345,890
1999
109,304,683
577,551,709
686,856,392
2000
120,878,748
594,870,287
715,749,035
2001
121,849,192
626,906,351
748,755,543
2002
116,117,838
635,934,054
752,051,892
2003
117,456,245
642,995,612
760,451,857
2004
110,941,504
659,695,261
770,636,765
2005
105,481,537
678,427,713
783,909,250
2006
106,206,504
692,709,445
798,915,949
Note: FY2006 is an estimated figure
Tax Rate Per $1,000
Last Ten Years
12.00
10.00
8.00
d
io
¢ 6.00
4.00
2.00
0.00
Mill
Total
Rate
Tax Levy
6.75
4,415,409
9.25
6,302,449
9.25
6,353,422
9.25
6,620,679
9.25
6,925,989
9.25
6,956,480
9.25
7,034,180
9.25
7,128,390
10.25
8,035,070
11.00
8,788,075
37
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
Fiscal Year
Assessed Value - Wt Tan Yuan
Itoo,000,000
500,000,000
700,000,000
500,000,000
m
soo 000.000
E
400 000.000
a
300.000.000
200.000.000
100.000,000
2000 2001 2002 2000
Flsoel Year
Personal Property + Reel Prop" Total Assessed Value
2004 2005
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 75 %. Intergovernmental revenue
constitutes nearly 10% of general fund revenues. The Borough instituted a severance tax in fiscal year 1992, which will
account for 7% of Borough revenue in fiscal year 2006.
GENERAL FUND REVENUE SUMMARY
General Fund Revenues
M
as & Permits
0.8
ergovernmental Revenues
9.5
Interest Earnings
1.8%
Miscellaneous Revenues
0.4
Use of Fund Balance
4.6
Property T
75.5
39
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2003 Actual
2004 Actual
2005 Budget
2005 Actual
2006 Budget
Property Tax
$8,136,381
$8,199,100
$9,119,160
$9,174,547
$9,880,290
Severance Tax
702,065
799,693
899,240
1,005,538
965,030
Licenses & Permits
116,176
118,030
89,500
107,058
104,500
Intergovernmental Revenues
1,873,528
1,201,694
1,205,075
1,136,352
1,239,075
Interest Earnings
171,532
105,813
155,084
265,392
230,000
Miscellaneous Revenues
1,037,550
895,139
62,000
42,348
57,200
Use of Fund Balance
0
0
768,207
0
606,323
Total
$12,0 37,232
$11,3 19,469
$12,2 98,266
$11,7 31,235
$13,0 82,418
General Fund Revenues
M
as & Permits
0.8
ergovernmental Revenues
9.5
Interest Earnings
1.8%
Miscellaneous Revenues
0.4
Use of Fund Balance
4.6
Property T
75.5
39
PROPERTY TAXES
Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010- 29.45.500 gives municipalities the authority to
levy a property tax. The Kodiak Island Borough's tax revenue for fiscal year 2006 is based on the assessed valuation as of
January 1, 2005. That value is estimated to be $804,670,972. KIB has set the tax levy for real and personal property at 11.0
mills, which will generate estimated property tax revenue of $8,782,290 with 87% being from real property and 13% being
from personal property. The current delinquency rate is 3 %. For budget purposes, the amount of tax generated by one (1)
mill is $804,000.
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
estimated 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. Revenue from this source is estimated at $180,000.
PAYMENT IN LIEU OF TAXES
PILT — Federal. Payments in Lieu of Taxes (PILT) are Federal payments to local governments that help offset
losses in property taxes due to nontaxable Federal lands within their boundaries. PILT payments are made annually for tax -
exempt Federal lands administered by the 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 2006 PILT revenue, $745.000, is based on what was received in fiscal year 2005
$789,503.
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 11.0 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 2003 and 2004, the estimated
revenue for 2006 is $6,640.
Timber Severance Tax. The estimated value for timber is $55,330. This is an increase over the $46,750 received in
FY2004. 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 appears that the decline has slowed. This we feel that the decline has stopped and that we should at least be
at the FY2004 level. It should be noted that in FY1997 we received $272,000 and the mill rate was only 9.25 mills.
Fish Severance Tax. Budgeting for fish severance tax involves many factors. How many fish will be available for
harvesting? What countries will be buying our fish? What will the price per pound be? What will the environmental issues
be? Does the market prefer wild fish to farmed fish? Many of these variables are very difficult to predict and with these
issues in mind, the Borough is budgeting fish tax for 2006 at $903,060.
40
f
t
i
I
7
C
1
Overall the 2006 severance tax is estimated to be $965,030. For budget purposes, the amount of tax generated by one
(1) mill is $96,500.
Severance Taxes
1,200.000
1.000.000
600,000
600.000
400.000
200,000
■Fish 0Mining ■Timber
LICENSES AND PERMITS
Licenses and permits are revenues associated with the building industry. The largest portion of revenue in this
category is building permits, which amounted to $77,597 or 72% in FY 2005. Much of this 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 2006. 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 $380,000 and $420,000 over the past four years; as such, we are
budgeting $400,000 for FY06.
State Revenues
The State of Alaska discontinued the State Revenue Sharing and the Safe Communities programs in fiscal year 2004.
The abolishment of the programs reduces revenue for public road, fire and health services.
41
0
1996 1997 1996 1999 2000 2001 2002 2003 2004 2005
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
Floating 5%
Salmon Cannery 4.5%
Shore -based 3%
Developing
Floating 3%
Shore -based 1%
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 2006 fish tax revenue to be $700,000.
42
r
1
0
H,
L
I
Fish Tax Revenue Sharing
1,500
1,000
1
5W
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 2006 the General Fund is expected to have
approximately $7,500,000 held in investments. With an expected return of rate between 2.5% and 3.0 %, we are estimating
interest revenue to be $230,000.
Interest Earnings
1996 1997 1988 1888 2000 2001 2002 2008 2004 2005
43
0
19% 1997 1898 1999 2000FI-W Y-2001 2002 2003 2004 2005
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. Our largest source of revenue in this category is from the
sale of copies, which typically brings in approximately $18,000 per year. For fiscal year 2006, total miscellaneous revenue is
budgeted at $56,200. 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. I
n
H
9
J
Li
44 1
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 FY2006 Projected
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
2,109,495
1,816,482
1,210,159
We estimate a fund balance of $1,816,482 for fiscal the fiscal year ending June 30, 2005. For fiscal year 2006 we are
anticipating using $606,323 of fund balance, leaving an ending balance of $1,210,159.
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
(293,013)
(450,645) (479,736)
(923,284) (785,746)
(1,034,727)
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
45
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
1
GENERAL FUND REVENUE
INTERGOVERNMENTAL REVENUES
Federal Shared Revenue
National Wildlife Refuge
National Forest Fund
TOTAL FEDERAL SHARED REVENUE
$394,064
67
$394,131
$379,039 $400,000
68 75
$379,107 $400,075
$335,788 $400,000
69 75
$335,857 $400,075
He
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Property Tax
Real Property
$5,929,999
$6,076,102
$6,923,110
$6,962,534
$7,614,300
Personal Property
1,063,617
981,285
1,050,440
995,953
1,167,990
TOTAL PROPERTY TAXES
$6,993,616
$7,057,387
$7,973,550
$7,958,487
$8,782,290
Non Ad Valorem Taxes
Boat Tax - over 5 tons
$7,979
$7,275
$8,520
$6,575
$8,000
Motor Vehicle Tax
193,799
165,148
190,000
203,603
180,000
TOTAL NON AD VALOREM TAXES
$201,778
$172,423
$198,520
$210,178
$188,000
Payment in Lieu of Taxes
PILT - Federal
$786,014
$808,739
$777,090
$789,053
$745,000
PILT - Kodiak Island Housing
23,919
24,728
20,000
12,217
15,000
TOTAL PAYMENT IN LIEU OF TAXES
$809,933
$833,467
$797,090
$801,270
$760,000
Severance Taxes
Fish
$639,487
$746,118
$841,490
$980,109
$903,060
Mining
4,988
6,822
6,190
8,416
6,640
Logging
57,590
46,753
51,560
17,013
55,330
TOTAL SEVERANCE TAXES
$702,065
$799,693
$899,240
$1,005,538
$965,030
Penalties and Interest Tax
Penalties and Interest
$131,054
$135,823
$150,000
$204,612
$150,000
TOTAL PENALTIES & INTEREST TAX
$131,054
$135,823
$150,000
$204,612
$150,000
Licenses and Permits
Building Permits
$88,646
$91,227
$68,000
$77,597
$80,000
Subdivision
6,000
6,995
4,000
4,500
7,000
Conditional Use Permit
1,000
2,050
2,000
2,575
2,000
Zoning Compliance
3,140
3,820
4,000
4,500
4,000
Exception
0
0
500
0
500
Variance Fee
200
250
500
1,500
500
Zoning Change Fee
1,400
450
500
250
500
Electric Permit
6,761
8,943
5,000
6,529
5,000
Plumbing Permit
4,212
3,887
3,000
3,742
3,000
Planning & Zoning (P &Z) Review Fee
150
75
500
75
500
Dog License
4,667
333
1,500
5,790
1,500
TOTAL LICENSES AND PERMITS
$116,176
$118,030
$89,500
$107,058
$104,500
INTERGOVERNMENTAL REVENUES
Federal Shared Revenue
National Wildlife Refuge
National Forest Fund
TOTAL FEDERAL SHARED REVENUE
$394,064
67
$394,131
$379,039 $400,000
68 75
$379,107 $400,075
$335,788 $400,000
69 75
$335,857 $400,075
He
State Shared Revenues
State Revenue Sharing
Municipal Assistance
Temporary Fiscal Relief
Raw Fish Tax
Raw Fish Tax - Off Shore
Fisheries Revitalization Aid
Telephone and Electric
Liquor License
TOTAL STATE SHARED REVENUES
TOTAL INTERGOVERNMENTAL
Fines
Animal Control
Zoning Violations
TOTAL FINES
Interest
Interest Earnings
TOTALINTEREST
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. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2004
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$111,700
$0
$0
$0
$0
128,514
0
0
0
0
0
146,321
0
0
113,000
796,373
573,595
735,000
717,066
700,000
44,395
76,333
50,000
56,224
0
362,963
0
0
0
0
26,202
26,338
20,000
27,205
26,000
9,250
0
0
0
0
$1,479,397
$822,587
$805,000
$800,495
$839,000
$1,873,528
$1,201,694
$1,205,075
$1,136,352
$1,239,075
$455
$85
$500
$0
$500
0
0
300
500
500
$455
$85
$800
$500
$1,000
$171,532
$105,813
$100,000
$137,907
$230,000
0
(16,014)
55,084
127,485
0
$171,532
$105,813
$155,084
$265,392
$230,000
$38
$103
$100
$5
$100
15,111
15,408
24,000
15,921
24,000
1,925
1,539
2,000
1,123
2,000
1,600
1,350
0
1,350
0
50
35
100
25
100
6,236
14,109
10,000
5,784
10,000
12,135
12,510
20,000
17,640
20,000
$37,095
$45,054
$56,200
$41,848
$56,200
$0
$0
$768,207
$0
$606,323
$650,000
$50,000
$0
$0
$0
0
200,000
0
0
0
350,000
0
0
0
0
0
600,000
0
0
0
$1,000,000
$850,000
$0
$0
$0
$0
$0
$5,000
$0
$0
$0
$0
$5,000
$0
$0
12,037,232 11,319,469 $12,298,266 $11,731,235 $13,082,418
47
1
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT
GENERAL FUND EXPENDITURES BY DEPARTMENT
48
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
EXPENDITURES
Dept. 100 Borough Assembly
$150,043
$137,850
$159,410
$126,388
$160,230
Dept. 105 Borough Manager
187,472
194,938
359,110
312,586
237,150
Dept. 110 Borough Clerk
279,180
292,205
328,502
304,257
359,570
Dept. 115 Borough Attorney
2,519,767
89,685
138,200
112,510
153,200
Dept. 120 Finance Department
419,078
409,521
596,990
556,616
664,770
Dept. 125 Mgmt Information Services
300,302
257,239
356,865
379,051
429,213
Dept. 130 Assessing
219,789
209,133
270,560
246,884
385,820
Dept. 135 Engineering /Facilities
86,791
63,755
92,220
76,195
111,980
Dept. 140 Community Development
320,851
375,392
439,084
428,407
528,270
Dept. 142 Building Inspection
140,252
133,474
132,230
139,832
132,230
Dept. 160 Economic Development
58,245
53,652
113,840
87,321
78,000
Dept. 165 General Administration
217,122
250,590
299,870
327,569
310,970
Dept. 175 Emergency Preparedness
2,369
5,129
5,500
5,428
38,800
Dept. 180 Education Support
7,621,250
8,120,996
8,624,237
8,495,132
9,057,560
Dept. 185 Health and Sanitation
286,095
257,037
254,313
254,313
284,320
Dept. 190 Culture and Recreation
152,282
163,487
127,335
127,335
150,335
Dept. 195 Transfers
111,066
0
0
0
0
TOTAL EXPENDITURES
$13,071,954
$11,014,083
$12,298,266
$11,979,824
$13,082,418
48
General Fund Expenditures by Function
h�M��ro sn P- kaijon
and Welfare
2*/*
ssessing
3%
Education
70%
Finance/MIS
8%
Community
Development
5%
feral Government
10%
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 2006. Education support has grown from nearly $4.8 million in fiscal year 1997 to
a budgeted $9.3 million in fiscal year 2006, an 87% increase over ten years.
GENERAL FUND EXPENDITURES BY FUNCTION
49
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2003 Actual
2004 Actual
2005 Budget
2005 Actual
2006 Budget
General Government
$3,551,441
$1,029,023
$1,377,312
$1,259,505
$1,333,100
Public Safety
142,621
138,603
137,730
145,260
171,030
Education
7,621,250
8,120,996
8,624,237
8,495,132
9,057,560
Culture and Recreation
152,282
163,487
127,335
127,335
150,335
Health and Welfare
286,095
257,037
254,313
254,313
284,320
Assessing
219,789
209,133
270,560
246,884
385,820
Finance /MIS
719,380
666,760
953,855
935,667
1,093,983
Community Development
379,096
429,044
552,924
515,728
606,270
Total
$13,071,954
$11,014,083
$12,298,266
$11,979,824
$13,082,418
49
PROGRAM BUDGET SUMMARY
BOROUGH ASSEMBLY
Program Description
The Kodiak Island Borough Mayor and Assembly are elected by the registered voters of the Kodiak Island Borough
to establish policy for the Borough by the Assembly/Manager form of government under which the Borough operates.
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 2005 -2006
• 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.
90
BOROUGH ASSEMBLY
EXPENDITURES
PERFORMANCE INDICATORS
Regular Assembly Meetings
Special Meetings
Joint Work Sessions
Work Sessions
SWAMC Conference Attendees
AML Conference Attendees
Ordinances
Resolutions
Contracts
Other Action Items
F.Y. 2003
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
6
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$21,600
$21,600
$21,600
$21,300
$21,600
Fringe Benefits
1,837
1,869
2,980
2,791
3,630
Political Lobbyist
62,000
62,000
62,000
62,000
62,000
Support Goods & Services
64,606
52,381
72,830
40,297
73,000
TOTAL
$150,043
$137,850
$159,410
$126,388
$160,230
PERFORMANCE INDICATORS
Regular Assembly Meetings
Special Meetings
Joint Work Sessions
Work Sessions
SWAMC Conference Attendees
AML Conference Attendees
Ordinances
Resolutions
Contracts
Other Action Items
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
20
17
6
12
3
2
27
28
4
2
3
2
18
14
30
32
41
51
71
56
F.Y. 2005
F.Y. 2006
ESTIMATED
PROJECTED
18
18
10
9
2
2
27
27
2
3
4
3
15
16
30
31
45
46
50
59
51
PROGRAM BUDGET SUMMARY
MANAGER'S OFFICE
Program Description
The Assembly of the Kodiak Island Borough appoints the Manager. The manager provides administrative guidance
to KIB assembly policy decisions, and serves as the chief administrative officer of the Kodiak Island Borough.
Goal
Assist the Assembly with policy implementation and administer quality, cost - effective services to the citizens of the
Kodiak Island Borough.
Objectives for 2005 -2006
• 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 budget changes.
MANAGER'S OFFICE
EXPENDITURES
53
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$137,015
$148,496
$273,420
$239,325
$143,920
Fringe Benefits
39,355
44,394
50,250
50,771
65,620
Contracted Services
0
0
20,000
15,981
0
Support Goods & Services
31,102
27,048
40,440
29,392
47,610
Capital Outlay
0
0
0
0
0
Allocated to other funds
(20,000)
(25,000)
(25,000)
(22,883)
(20,000)
TOTAL
$187,472
$194,938
$359,110
$312,586
$237,150
PERSONNEL
Number of Employees
Position:
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
Borough Manager
1
1
1
1
Administrative Assistant
1
1
1
1
TOTAL
2
2
2
2
53
1
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 2005 -2006
• 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
54
d
7
�11
i�
f
i
CLERK'S OFFICE
EXPENDITURES
PERFORMANCE INDICATORS
F.Y. 2003 F.Y. 2004
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
Initiative Petition
Absentee Voters - municipal
Registered Voters - municipal
Code Supplements
Archival Records Destroyed (cubic feet)
Archival Records Added (cubic feet)
Notary
Passports filed
30
172
20
6
3
27
1
19
25
6
7
53
2
2
142
10,099
3
75
100
103
445
32
119
17
12
2
28
1
28
18
7
5
53
2
250
10,101
2
101
96
96
439
F.Y. 2005
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
30
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$149,737
$159,479
$164,400
$161,328
$173,880
Fringe Benefits
38,771
50,973
59,662
57,388
78,650
Support Goods & Services
90,672
81,753
104,440
85,541
107,040
TOTAL
$279,180
$292,205
$328,502
$304,257
$359,570
10,000
10,067
PERSONNEL
2
100
92
100
Number of Employees
95
98
440
Position:
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
Borough Clerk
1.00
1.00
1.00
1.00
Borough Deputy Clerk
1.00
1.00
1.00
1.00
Assistant Clerk
1.00
1.00
1.00
1.00
TOTAL
3.00
3.00
3.00
3.00
EXPENDITURES
PERFORMANCE INDICATORS
F.Y. 2003 F.Y. 2004
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
Initiative Petition
Absentee Voters - municipal
Registered Voters - municipal
Code Supplements
Archival Records Destroyed (cubic feet)
Archival Records Added (cubic feet)
Notary
Passports filed
30
172
20
6
3
27
1
19
25
6
7
53
2
2
142
10,099
3
75
100
103
445
32
119
17
12
2
28
1
28
18
7
5
53
2
250
10,101
2
101
96
96
439
F.Y. 2005
F.Y. 2006
ESTIMATED
PROJECTED
15
16
30
31
120
137
18
18
10
9
2
2
27
27
1
1
20
22
20
21
7
7
5
6
53
53
2
2
1
250
214
10,000
10,067
2
2
100
92
100
99
95
98
440
441
55
PROGRAM BUDGET SUMMARY
LEGAL SERVICES
Program Description
The Borough attorneys provide legal counsel and advice to the Mayor and Assembly, the Manager and all
departments of the Borough. The attorneys are responsible for representing the Borough in lawsuits brought by or against the
Borough in state or federal courts.
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 2005 -2006
• 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
56
LEGAL SERVICES
EXPENDITURES
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Legal Fees $2,497,240
$84,530
$108,000
$105,944
$133,000
Support Goods & Services 22,527
5,155
30,200
6,566
20,200
TOTAL $2,519,767
$89,685
$138,200
$112,510
$153,200
57
PROGRAM BUDGET SUMMARY
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 2005 -2006
• To maintain the Certificate of Achievement Award for Financial Reporting for fiscal year 2005.
• 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 2005 budget.
We also received the award in fiscal years 1990 through 2004.
❖ Upon submittal of our fiscal year 2004 annual report, we received GFOA's Certificate of Achievement Award. We
also received Certificate of Achievement awards for fiscal years 1988 through 2003 and are hoping to receive one for
our fiscal year 2005 report.
❖ We have maintained our high rate of tax collections. At this time, April 7, 2005, 99% of FY 2004 and 97.0% of FY
2005 taxes have been collected.
58
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FINANCE
EXPENDITURES
PERFORMANCE INDICATORS
F.Y. 2003 F.Y. 2004 F.Y. 2005 F.Y. 2006
Monthly Financials
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
30 -Mar
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$324,601
$306,918
$381,480
$363,564
$403,910
Fringe Benefits
98,554
96,072
139,300
131,055
184,110
Support Goods & Services
67,143
79,721
99,210
84,997
103,750
Capital Outlay
0
0
0
0
0
Allocated to other funds
(71,220)
(73,190)
(23,000)
(23,000)
(27,000)
TOTAL
$419,078
$409,521
$596,990
$556,616
$664,770
Yes
Yes
PERSONNEL
297
367
380
380
Number of Employees
Position:
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
Finance Director
1
1
1
1
Accountant
2
2
2
2
Accounting Technician
2
2
2
2
Clerk/Cashier
1
1
1
1
Secretary III
1
1
1
1
TOTAL
7
7
7
7
PERFORMANCE INDICATORS
F.Y. 2003 F.Y. 2004 F.Y. 2005 F.Y. 2006
Monthly Financials
15 working days
10 working days
10 working days
10 working days
Annual Report (CAFR)
30 -Mar
29 -Mar
30 -Nov
30-Nov
Personnel Turnover
2
2
1
1
Total Tax Levy
$7,662,434
$7,739,651
$8,737,770
$10,265,735
Current Tax Collections
$7,509,185
$7,598,076
$8,563,000
$10,060,420
Percent of Current Taxes Collected
98%
98%
98%
98%
Outstanding Delinquent Taxes
$307,005
$359,617
$350,000
$400,000
Number of Residential Garbage Accounts
445
436
460
480
Certificate of Achievement
Yes
Yes
Yes
Yes
Distinguished Budgetary Presentation
Yes
Yes
Yes
Yes
Commercial Garbage Accounts
297
367
380
380
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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 2005 -2006
• 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
Personnel Services
Fringe Benefits
Contracted Services
Support Goods & Services
Capital Outlay
Allocated to other funds
TOTAL
Position:
Senior System Analyst
Operations Supervisor
LAN Administrator
TOTAL
Devices
Network users supported
Communications Lines
Local Area Networks
Wide Area Ethernet Connections
Network servers
AS400 users supported
Phone system users supported
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$175,343
$172,147
$182,630
$186,559
$188,080
44,081
55,076
65,855
68,961
89,248
0
0
0
0
0
201,767
172,016
247,030
231,095
290,535
17,761
0
0
0
0
(138,650)
(142,000)
(138,650)
(107,564)
(138,650)
$300,302
$257,239
$356,865
$379,051
$429,213
PERSONNEL
Number
of Employees
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
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. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
200
200
200
200
3050
3210
3050
3220
65
65
65
65
11
11
11
11
8
9
9
10
54
56
56
57
140
140
140
145
800
800
800
810
R
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PROGRAM BUDGET SUMMARY 1
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 2005 -2006
• 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
❖ Completed another phase of the reappraisal of borough property, focusing on remote properties located on the road
system.
•8 Focused on the entry and valuation of property using the new computer system, which is approximately 60%
complete.
❖ Completed many activities that were historically completed by the Resource Manager.
❖ Technical and appraisal support for a variety of other Borough projects.
I
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ASSESSING
EXPENDITURES
F.Y. 2003 F.Y. 2004 F.Y. 2005
ACTUAL ACTUAL BUDGET
Personnel Services
Fringe Benefits
Contracted Services
Support Goods & Services
Capital Outlay
Allocated to Projects
TOTAL
Position:
Assessor
Appraiser
Assessment Clerk I
Assessment Clerk II
Appraiser Technician
TOTAL
F.Y. 2005 F.Y. 2006
$150,803
$139,927
$156,030
$158,500
$246,010
43,461
47,286
81,770
53,111
109,270
0
0
0
6,364
0
40,025
34,920
44,260
41,909
39,540
0
0
1,500
0
1,000
(14,500)
(13,000)
(13,000)
(13,000)
(10,000)
$219,789
$209,133
$270,560
$246,884
$385,820
6,200
PERSONNEL
1,763
2,000
2,100
Number
of Employees
$195,976,861
$200,792,750
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
1
1
1
1
1
1
1
1
1
1
1
1
1
0
0
0
ASSESSED VALUE
Real Property (net after all exemptions)
Personal Property
Total Assessed Value
CHANGE IN VALUE FROM PRIOR YEAR
Real Property
Personal Property
Total Value Increase From Prior Year
NUMBER OF PARCELS
Number of Personal Property Accounts
ASSESSED VALUE PER EMPLOYEE
PERFORMANCE INDICATORS
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
$642,995,612
$660,040,861
$678,425,914
$696,990,000
117,456,245
110,941, 506
105, 481, 531
106,181, 000
$760,451,857
$770,982,367
$783,907,445
$803,171,000
$7,064,154
$17,045,249
$18,385,053
$18,564,086
1,338,643
($6,514,739)
($5,459,975)
$699,469
$8,402,797
$10,530,510
$12,925,078
$19,263,555
5,276
5,574
6,000
6,200
1,840
1,763
2,000
2,100
$190,112,964
$192,745,592
$195,976,861
$200,792,750
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PROGRAM BUDGET SUMMARY I
ENGINEERING AND FACILITIES
Program Description
The Engineering and Facilities Department is responsible for the safe operation and maintenance of all Borough
owned grounds and facilities; coordination 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, and the Borough Baler Landfill.
Objectives for 2005 - 2006
• Complete "build out' of the hospital ground floor I
• Continue to perform annual maintenance review of school buildings and other public facilities
• Perform seismic safety evaluations for school facilities
• Commence preparatory work associated with paving roads in the Woodland Acres area
• Prepare Requests for Proposal for architectural work associated with the approved bond projects in Ouzinkie and
Old Harbor
• Begin design and construction of the new pool facility
Significant Budget Changes
No significant budget changes. I
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1
1
1
1
i
1
1
1
1
1
ENGINEERING AND FACILITIES
EXPENDITURES
65
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$57,370
$56,325
$126,730
$57,238
$118,800
Fringe Benefits
16,206
16,776
40,890
17,783
63,830
Contracted Services
545
21
3,200
0
2,200
Support Goods & Services
52,670
30,633
41,400
40,992
47,150
Allocated to Projects
(40,000)
(40,000)
(120,000)
(39,818)
(120,000)
TOTAL
$86,791
$63,755
$92,220
$76,195
$111,980
PERSONNEL
Number of Employees
Position:
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
Engineering and Facilities Director
1
1
1
1
Project Manager
1
1
0
0
Project Manager /Inspector
0
0
0
1
Project Assistant
0
0
0
1
Secretary III
1
1
1
1
TOTAL
3
3
2
4
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PROGRAM BUDGET SUMMARY
COMMUNITY DEVELOPMENT DEPARTMENT
Program Description
The Community Development Department is responsible for a wide range of functions including: contract
management (e.g. building inspection, junk removal and animal control); grant writing and administration; research and
information services (e.g. population determinations, economic and social data); land use planning (e.g. staff to the Planning
and Zoning Commission, area and comprehensive plan preparation, permitting, and enforcement); 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 2005 -2006
• 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 work on a Kodiak Island Road System Recreation Plan (KIRSR).
• Initiate the review and update of the Overall Kodiak Island Borough Comprehensive Plan (KIBCP).
• Continue the review and update of the Kodiak Island Borough Coastal Management Plan (KIBCMP).
• Complete and publish the update of the Kodiak Area Emergency Operations Plan.
• Continue the comprehensive plan revision process for Larsen Bay, Akhiok, Old Harbor and Chiniak.
Significant Budget Changes
The budgeted amount for travel and per diem was erroneously omitted from last year's budget; we have requested
$6,500 for this line item based on historical attendance and expenses of educational and professional seminars and
conferences.
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.
❖ The department continued work on the Womens Bay plan update with the completion of a public hearing draft plan.
❖ The department initiated the Chiniak plan update with the completion of two town meetings, a background report and
a draft goals and objectives document.
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COMMUNITY DEVELOPMENT
EXPENDITURES
67
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
'
Personnel Services $243,413
$260,389
$250,260
$260,453
$327,760
Fringe Benefits 64,006
72,022
106,874
83,069
136,110
1
Professional Services 10,674
Support Goods & Services 50,308
0
60,981
20,000
62,450
29,268
56,117
0
69,800
Capital Outlay 0
0
0
(500)
0
Allocated to Projects (47,550)
TOTAL $320,851
(18,000)
$375,392
(500)
$439,084
0
$428,407
(5,400)
$528,270
PERSONNEL
'
Number of Employees
Position:
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
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
PERFORMANCE
INDICATORS
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Zoning Compliance Permits Issued
145
156
187
150
Planning & Zoning Commission Public Hearings
53
35
52
52
Zoning Violations - Complaints Responded To
21
30
25
25
Federal & State Project Reviews
31
35
30
30
Junk Cars Removed by the Junk Removal Program
145
188
125
100
Other Junk Removed by the Junk Removal Program
9 tons
10 tons
8 tons
7.5
Linear feet of maps produced
7,500 ft
7,000 ft
3,000 ft
n/a
®
Square feet of maps produced
n/a
n/a
9,000 ft
9,000 ft
67
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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 2005 - 2006
in
'
• To continue to serve the public 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
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Contracted Services
$134,615
$126,106
$125,000
$132,496
$125,000
Support Goods & Services
5,637
7,368
7,230
7,336
7,230
TOTAL
$140,252
$133,474
$132,230
$139,832
$132,230
PERFORMANCE INDICATORS
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Commercial Building Permits
47
44
40
40
Residential Building Permits
166
179
180
180
Borough Plumbing Permits
78
65
80
75
Borough Electrical Permits
120
127
150
130
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PROGRAM BUDGET SUMMARY
ECONOMIC DEVELOPMENT
Program Description
The function of the Economic Development Program is to provide the Assembly with the opportunity to pursue the
most feasible economic development opportunities that will be of benefit to the entire community.
Goal
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 2005 -2006
• 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.
70
ECONOMIC DEVELOPMENT
EXPENDITURES
71
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Professional Services
14,002
5,499
55,840
43,263
25,000
Chamber of Commerce
33,000
43,500
43,000
43,000
43,000
Support Goods & Services
11,243
4,653
15,000
1,058
10,000
TOTAL
$58,245
$53,652
$113,840
$87,321
$78,000
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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 2005 -2006
'
• 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
The Fringe Benefits line item remains at zero since we have fulfilled our obligation to the State of Alaska for our
participation in the Retirement Incentive Program.
72 1
GENERAL ADMINISTRATION
73
EXPENDITURES
Personnel Services
Fringe Benefits
F.Y. 2004
Professional Services
F.Y. 2005
Audit Expense
ACTUAL
Support Goods & Services
BUDGET
Capital Outlay
p
TOTAL
$369
$0
$550
$0
105
187
0
7,588
0
0
147,104
0
94,094
0
80,118
102,930
110,000
19,088
110,000
136,899
189,870
206,249
175,970
0
0
73
EXPENDITURES
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$0
$369
$0
$550
$0
105
187
0
7,588
0
0
147,104
0
94,094
0
80,118
102,930
110,000
19,088
110,000
136,899
189,870
206,249
175,970
0
0
0
0
25,000
$217,122
$250,590
$299,870
$327,569
$310,970
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 2005 -2006
• 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.
74
EMERGENCY PREPAREDNESS
Support Goods & Services
Capital Outlay
TOTAL
Number of Tsunami Sirens
18 18
18 18
75
EXPENDITURES
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$2,369
$5,129
$5,500
$5,428
$8,800
$0
$30,000
$2,369
$5,129
$5,500
$5,428
$38,800
PERFORMANCE INDICATORS
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
18 18
18 18
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 2005 -2006
• 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.
Contributions to the KIBSD stated as mill Rate Equivalents
12.00
10.00
8.00
d
A
a
Cr 6.00
m
4.00
2.00
0.00
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.
76
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
SCHOOL DISTRICT SUPPORT
EXPENDITURES
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Professional Services
$516,590
$521,695
$520,000
$494,307
$520,000
Audit Expense
34,893
62,425
37,000
32,935
37,000
Support Goods & Services
73,917
87,941
92,000
106,171
112,000
Operating Transfers
Building & Grounds
50,670
50,670
50,670
0
50,670
KIBSD
6,626,440
6,649,645
7,326,440
7,326,440
7,640,440
KIBSD contingency
0
400,000
88,030
25,182
0
Debt Service
318,740
348,620
510,097
510,097
697,450
TOTAL
$7,621,250
$8,120,996
$8,624,237
$8,495,132
$9,057,560
Borough Contributions per Student
3,500
3,000
2,500
2,000
1,500
1,000
500
77
1997 1998 1999 2000 2001 2002 2003 2004 2005 2008
PROGRAM BUDGET SUMMARY
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 2005 -2006
• 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.
78
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HEALTH & SANITATION
'
EXPENDITURES
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
Mental Health Center
ACTUAL
$4,689
ACTUAL
$0
BUDGET
$0
ACTUAL
$0
BUDGET
$0
Animal Control
60,000
57,500
60,000
60,000
60,000
Council on Alcoholism
28,657
22,110
22,110
22,110
21,060
'
State Health Services - Village
7,506
0
0
0
0
State Health Services -KANA
2,501
0
0
0
0
Women's Resource & Crisis Center
39,767
41,248
41,248
41,248
42,554
American Red Cross
2,500
2,500
2,500
2,500
2,500
Kodiak Baptist Mission
39,380
30,000
25,000
25,000
25,000
Special Olympics
7,000
7,000
6,780
6,780
6,780
Senior Citizen Support
37,720
27,720
27,720
27,720
27,720
Health Care Foundation
0
0
0
0
25,000
Kodiak Respite Care /Hope Resrc
5,000
5,000
5,000
5,000
5,000
Salvation Army
9,060
9,060
9,060
9,060
9,060
'
Brother Francis Shelter
32,000
34,584
34,584
34,584
37,895
Kodiak Youth Services Network
0
0
0
0
0
Kodiak Area Transit
0
10,000
9,996
9,996
10,000
Threshold Services
10,315
10,315
10,315
10,315
10,315
Unallocated Funds
0
0
0
0
1,436
TOTAL EXPENDITURES
$286,095
$257,037
$254,313
$254,313
$284,320
1
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1 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 2005 -2006
• 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.
80
EDUCATION, CULTURE & RECREATION
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
EXPENDITURES
F.Y. 2003
ACTUAL
F.Y. 2004 F.Y. 2005
ACTUAL BUDGET
F.Y. 2005 F.Y. 2006
ACTUAL BUDGET"
$7,500
$7,500
$7,500
$7,500
$7,500
4,500
4,500
4,500
4,500
4,500
5,400
5,400
2,000
2,000
4,000
15,000
15,000
12,000
12,000
15,000
15,000
15,000
15,000
15,000
15,000
3,000
3,000
0
0
3,000
3,000
3,000
3,000
3,000
3,000
8,135
8,135
8,135
8,135
9,623
60,000
60,000
60,000
60,000
60,000
5,600
5,600
3,000
3,000
3,000
12,000
12,000
7,200
7,200
12,000
5,000
7,500
0
0
0
2,050
2,050
1,000
1,000
1,000
5,000
5,000
2,000
2,000
3,000
1,097
1,097
0
0
0
0
8,705
0
0
3,600
2,000
2,000
1,000
0
0
0
0
5,112
0
0
0
0
0
$152,282
$163,487
$127,335
$127,335
$150,335
N
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 2005 -2006
N/A
Significant Budget Changes
N/A
82
TRANSFERS
EXPENDITURES
83
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Operating Transfers
Mental Health
$0
$0
$0
$0
$0
Insurance Contingency
100,000
0
0
0
0
Debt Service
0
0
0
0
0
Debt Service Other
11,066
0
0
0
0
Capital Projects -KIB
0
0
0
0
0
TOTAL
$111,066
$0
$0
$0
$0
83
SPECIAL REVENUE FUNDS
n
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SPECIAL REVENUE FUNDS
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
The overall revenue budget for Special Revenue Funds is $3,169,479.
INTERGOVT REVENL
3%
LAND SALES
PROPERTY TAX
25%
INTEREST
54%
ITS & ROYALTIES
16%
MISCELLANEOUS
2%
LAND SALE
0%
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.
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 from
the Service Area, Fire Protection Area, and Lighting Area funds, based on the cash balance of each fund, is $1,685,700. The
interest budgeted is conservative one due to the economic trends.
1 85
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 - 44.47.310 created the State of Alaska Day Care
Assistance Act, which implemented a program to assist in providing day care for the children of low and moderate - income
families. This program distributes administrative monies quarterly based on a proposed budgeted amount. In fiscal year 2004
the Borough submitted a grant proposal that the Commissioner of the Department of Health and Social Services (DHSS)
approved waiving the requirements of competitive solicitation for the program. Kodiak Island Borough submits a Quarterly
Cumulative Fiscal Report along with a Quarterly Narrative. The budget for fiscal year 2006 is $83,090.
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 2006 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
Net Taxable Value
Mill Levy
Property Tax
Womens Bay Road Service Area
48,203,320
2.00
93,000
Road Service Area No. 1
211,232,831
1.00
162,000
Monashka Bay Road Service Area
15,911,000
1.75
28,756
Bay View Road Service Area
5,606,800
1.00
4,800
Fire Protection Area No. 1
231,143,218
1.50
330,000
Womens Bay Fire Department
48,042,967
1.25
63,000
KIB Airport Fire Protection District
7,422,700
1.25
15,390
Woodland Acres Street Light Area
30,813,585
0.00
0
Trinity Islands Street Light Area
7,783,932
0.50
3,600
Mission Lake Tide Gate Area
2,455,600
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. Fiscal
year 2005 generated $20,886 in revenues; we are budgeting $45,000 for fiscal year 2006.
86
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I RENTS AND ROYALTIES
' Office Rent. The Borough charges rent for office space to the Borough departments and outside agencies that have
offices within the Borough Building. For fiscal year 2006, the Borough is charging an annual rate of $1.85 per square foot,
which equates to $433,000 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 2006,
$25,000, is based on the estimates and averages of gravel extracted in past years. The royalty rate is $1.25 per cubic yard.
7
n
1 87
SPECIAL REVENUE FUND RECAP
SPECIAL REVENUE FUNDS BUDGET SUMMARY
FISCAL YEAR 20052006
Flevenllss
P.I.L.O.T. - t(1HA
Monashka
0
Fire
Buildings & Coastal Womens Bay Service Area
Service Bay Service
Bay View Road
Protection
Child Care Land Sales Grounds Mgmt Service Area No 1
Area No. 2 Area
Service Area
Area No. 1
Beginning Fund Balance 58,339 $718,083 $326.393 ($34,470) $171,705 5254,236
$4,167 $50,026
($1,905)
5933.024
Flevenllss
P.I.L.O.T. - t(1HA
0
0
0
0
0
500
0
0
0
500
Licenses & Pea is
0
1,000
0
0
20,000
0
0
0
0
0
State Grants
83,090
0
0
25,650
0
0
0
0
0
0
Kodiak Arts Council
0
0
0
0
0
0
0
0
0
0
Transfers In
0
0
250,000
0
0
0
0
0
0
0
Total Revenues & Transfers In
83,090
31,000
658,000
25,650
113,900
164,500
0
28,939
4,800
336,000
Total Available Funds
91,429
749,083
984,393
(8,820)
285,605
418,736
4,167
78,965
2,895
1,269,024
E)penditures
f tVdCare'Assistance
83.090
0
0
0
aJFIesource Management
0
52.000
0
0
KIB Buildings
0
0
658 000
0
0
0
0
0
0
0
Coastal Managenent
0
0
0
25.650
0
0
0
0
0
0
Road Maintenance
0
0
0
0
4
Public Safety
0
0
0
0
Entertainrm_nt
0
0
0
0
0
0
0
0
0
0
Economic Development
0
0
0
0
0
0
0
0
0
0
Fuller Trust Beneficiaries
0
0
0
0
0
Outer-
0
0
0
0
0
0 w
0
0 „
.-I-q-1,
,, -9.
Transfers Out
0
0
0
0
0
0
0
0
0
0
Total Use of Funds
83,090
52,000
658,000
25,650
113,900
204,350
0
43,015
4,800
421,250
Est, Funds Available 6/30/04
38,339
$697,083
$326,393
(534,470)
$171,705
5214,
54,167
535,950
($1,905)
$847,774
Use of Fund Balance and Contingencies are not included in this summary
'i i
1
1
1
i
i
1
1
1
1
1
1
1
1
1
1
1
1
1
1
IaBAirport
0
Trinity
0
0
Women Bay Fire
Woodard
Islands
Mssion
Trinity
Fire Protection
Acres Street
Street Light
Lake Tde
Islands Kodak Arts Tourism
Departrrent District
Light Area
Area
Gate
Paving Council Facilities Fund Development Fuller Trust TOTAL
$91,691 $27,264
$18.711
($3,637)
$4,101
($216,733) ($2,368) $37,774,331 $1,296 $196,995 $40,323,233
0 0
0
0
0
0
0
0
0
0
1,000
0 0
0
0
0
0
0
0
0
0
21,000
0 0
0
0
0
0
0
0
0
0
108,740
0 0
0
0
0
0
56,910
0
0
0
56,910
16,700
0
0
0 0
0
0
0
0
0
266,700
89200
15,490
500
3,600 2,460
22,140
56,910
1,680,000
45,000
75,000
3,436,179
180,891
42,754
19,211
(37) 6,561
( 194,593)
54,522
39,454,331
46,298
273,995
43,759,412
0 0
0
0
0
0
0
0
0
0
658,000
0 0
0
0
0
0
0
0
0
0
25,650
0 0
0
0
0
0
56,910
0
0
0
56,910
0 0
0
0
0
0
0
0
45,000
0
45,000
0
0
0
0 0
0
0
1,244,000
0
0
1,244,000
89200
15,490
5,000
3,600 2,460
22,140
56,910
1,680,000
45,000
75,000
3,600,855
$91,691
$27,264
$14,211
($3,637) $4,101
($216,733)
($2,388)
$37,774,331
$1,298
$198,995
$40,158,557
89
PROGRAM BUDGET SUMMARY I
CHILD CARE ASSISTANCE PROGRAM I
Program Description I
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 child care for eligible 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 and the US
Objectives for 2005 -2006
• To promote childcare assistance programs to eligible parents for the best and fullest 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.
• To implement new computer system provided by the
State.
Significant Budget Changes
No significant budget changes.
90
CHILD CARE ASSISTANCE
Expenditures
Personnel Services
REVENUES AND EXPENDITURES
$44,869
$42,710
$43,691
$43,410
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
27,370
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Support Goods & Services
13,828
11,188
13,510
9,295
State of Alaska Grants
$498,636
$74,606
$79,750
$75,425
$83,090
Use of Fund Balance
0
0
0
0
0
Transfers In
0
0
0
0
0
TOTAL
$498,636
$74,606
$79,750
$75,425
$83,090
Expenditures
Personnel Services
$45, 767
$44,869
$42,710
$43,691
$43,410
Employee Benefits
17,177
18,788
23,530
22,439
27,370
Day Care Subsidy
421,863
0
0
0
0
Support Goods & Services
13,828
11,188
13,510
9,295
12,310
Capital Outlay
0
0
0
0
0
TOTAL
$498,635
$74,845
$79,750
$75,425
$83,090
PERSONNEL
Number of Employees
Position:
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
Local Administrator
1.0
1.0
1.0
1.0
PERFORMANCE INDICATORS
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Average number of families served per month
65
55
65
65
Average number of children served
per month
110
91
110
110
91
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PROGRAM BUDGET SUMMARY I
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
To manage Borough lands for the maximum benefit of Borough residents.
To provide decision makers with the tools and information to make informed decisions on the allocation, use, and
development of Borough lands and resources.
To continue to review and implement land sale strategies that are in balance with the real estate market. '
To help transfer developable public lands to the private sector in a cost effective manner.
Objectives for 2005 -2006 '
• Evaluate all Borough land and conduct a land sale in the summer of 2005 of land that is appropriate for
development, in demand and does not compete with private developers. '
• Prepare land for sale in the Womens Bay area.
• Sell land in the Monashka Bay area.
Significant Budget Changes ,
No significant budget changes.
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.
92 1
i
1
L
Y
R
RESOURCE MANAGEMENT
REVENUES AND EXPENDITURES
Expenditures
Personnel Services
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
Employee Benefits
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
1,725
8,195
10,000
5,496
4,550
Annual Use Permit
$1,000
$1,000
$1,000
$1,000
$1,000
Interest Earnings
15,183
0
0
13,695
21,000
Gravel Sales
56,742
40,000
25,000
0
25,000
Principal Payments
38,430
9,206
200,000
17,294
0
Cash discounts
7,625
0
0
0
0
Interest Payments
0
0
5,000
5,444
5,000
Other
75
0
0
0
0
Land Leases
1,481
80
0
80
0
Use of Fund Balance
0
0
0
0
0
Transfer In - Debt Service
0
650,000
0
0
0
TOTAL
$120,536
$700,286
$231,000
$37,513
$52,000
Expenditures
Personnel Services
$21,613
$21,223
$21,000
$11,500
$11,494
Employee Benefits
152
90
0
0
0
Contracted Services
1,725
8,195
10,000
5,496
4,550
Support Goods & Services
1,625
29,117
200,000
16,714
35,956
Capital Outlay
0
0
0
0
0
Operating Transfers
700,000
50,000
0
0
0
TOTAL
$725,115
$108,625
$231,000
$33,710
$52,000
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.
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 2005 -2006
• Create a checklist for the review of KIB buildings, grounds and parks.
Significant Budget Changes
No significant budget changes.
94
BUILDING AND GROUNDS
REVENUES AND EXPENDITURES
11
1 95
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Interest Earnings
$0
$0
$0
$5,871
$3,000
Rents & Royalties - KIB
205,370
216,480
216,480
226,420
216,480
-City of Kodiak
72,320
72,387
72,320
72,387
72,320
-KIBSD
99,898
104,510
95,560
104,510
95,560
- Borough Building Annex
7,680
10,263
14,750
9,768
14,750
- Apartment Rent
2,700
0
0
0
0
-Day Care Assistance
4,460
4,460
5,890
4,460
5,890
Use of Fund Balance
0
0
30,300
0
0
Transfers In- General Fund KIB
50,670
50,670
0
0
0
y
Transfers In- Facilities Fund
622,560
268,540
208,970
208,880
250,000
TOTAL
$1,065,658
$727,310
$644,270
$632,296
$658,000
Expenditures
Borough Building
$233,034
$343,315
$263,800
$256,051
$282,530
KIB Mental Health Center
12,861
5,270
11,970
5,470
11,970
School Buildings
330,149
400,290
346,000
225,737
341,000
Parks Operation & Maintenance
31,566
13,413
22,500
11,286
22,500
'
TOTAL
$607,610
$762,288
$644,270
$498,544
$658,000
11
1 95
PROGRAM BUDGET SUMMARY I
BUILDING AND GROUNDS FUND - BOROUGH BUILDING I
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 2005 -2006
• 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.
1
t
96 1
BOROUGH BUILDING
EXPENDITURES
Expenditures
low
Personnel Services
Fringe Benefits
Contracted Services
Support Goods & Services
Capital Outlay
Operating Transfers
TOTAL
Position:
Maintenance Worker
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$33,132
$45,120
$51,060
$48,170
$51,060
9,449
12,411
17,740
17,195
17,740
0
0
0
2,912
0
189,555
185,784
186,000
184,476
204,730
12
0
9,000
3,298
9,000
886
100,000
0
0
0
$233,034
$343,315
$263,800
$256,051
$282,530
PERSONNEL
Number of Employees
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
0.5 0.5
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 2005 -2006
• Replace aging boiler
• Provide for owner responsible maintenance
Significant Budget Changes
No significant budget changes.
1
1
1
1
1
i
98
'
1
1
r
MENTAL HEALTH CENTER
EXPENDITURES
99
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
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
12,861
5,270
10,970
5,470
10,970
Capital Outlay
0
0
0
0
0
TOTAL
$12,861
$5,270
$11,970
$5,470
$11,970
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
To provide owner responsible maintenance and services.
Objectives for 2005 -2006
• Continue to investigate School roofs needing repair
• Provide a painting schedule to address needed exterior maintenance for all buildings
Significant Budget Changes
No significant budget changes.
100
r
1
1
1
1
1
1
1
SCHOOL BUILDINGS
EXPENDITURES
101
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$1,398
$135
$1,000
$3,069
$1,000
Employee Benefits
268
37
0
1,143
0
Contracted Services
15
0
0
0
0
Support Goods & Services
328,468
300,118
263,000
216,967
260,000
Capital Outlay
0
0
82,000
4,558
80,000
Operating Transfers
0
100,000
0
0
0
TOTAL
$330,149
$400,290
$346,000
$225,737
$341,000
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 2005 -2006
• 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.
102
1
1
1
1
r
l
1
1
1
1
1
1
1
1
1
1
1
PARKS OPERATION AND MAINTENANCE
EXPENDITURES
103
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$7,463
$7,385
$1,000
$1,785
$1,000
Fringe Benefits
1,586
2,107
0
557
0
Contracted Services
11,926
2,015
15,000
7,875
15,000
Support Goods & Services
10,591
1,906
5,500
1,069
5,500
Capital Outlay
0
0
1,000
0
1,000
TOTAL
$31,566
$13,413
$22,500
$11,286
$22,500
103
PROGRAM BUDGET SUMMARY
COASTAL MANAGEMENT
Program Description
The passage of the Alaska Coastal Management Act in 1977 created the opportunity for local governments, rural
regions, and the State of Alaska to cooperatively manage the use of Alaska's coastal resources with the federal government.
The Alaska Coastal Management Program (ACMP) provides a framework for the orderly and balanced development of
Alaska's coast, with full opportunity for coastal residents to take part in the planning and permitting processes in their region.
The Kodiak Island Borough participates in the ACMP through the Kodiak Island Borough Coastal Management
Program/Plan.
Goal
To update, as needed, the Kodiak Island Borough Coastal Management Program ( KIBCMP).
To fully participate in project reviews initiated by the state or federal governments.
To continue the full integration of the KIBCMP into the activities of the Kodiak Island Borough Community
Development Department.
Objectives for 2005 -2006
• 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.
104
J
0
1
f
r
H
L
1
COASTAL MANAGEMENT
REVENUES AND EXPENDITURES
P v � v 01)nA P v *3nnrl G v 0nnC; r: v onna
Revenues
State of Alaska Grants
$25,951
$44,649
$25,650
$1,805
$25,650
TOTAL
$25,951
$44,649
$25,650
$1,805
$25,650
Expenditures
Personnel Services
$16,550
$38,154
$15,500
$30,800
$15,500
Contracted Services
5,934
4,490
4,500
3,733
4,500
Support Services
3,319
2,004
5,650
1,743
5,650
Capital Outlay
0
0
0
0
0
TOTAL
$25,803
$44,648
$25,650
$36,276
$25,650
PERFORMANCE INDICATORS
a
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Vessel and facility contingency plans reviewed
0
0
0
1
Federal and state project reviews
31
0
35
40
1
1
1
i
1
i
1
1
1
i105
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 2005 -2006
• Continued the program of improving and maintaining existing drainage ditches area wide.
• To improve gravel road surfaces.
Significant Budget Changes
No significant budget changes.
106
WOMENS BAY SERVICE AREA
Expenditures
Personnel Services
REVENUES AND EXPENDITURES
$877
$500
$673
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
188
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
30,000
Repairs & Maintenance
991
35,976
30,000
Property Taxes
$86,487
$90,276
$92,500
$93,550
$93,000
Annual Use Permits
20,000
20,000
20,000
20,000
20,000
State Shared Revenue
5,116
0
0
0
0
Interest Earnings
3,068
2,191
500
5,051
900
Use of Fund Balance
0
0
600
0
0
TOTAL
$114,671
$112,467
$113,600
$118,601
$113,900
Expenditures
Personnel Services
$440
$877
$500
$673
$600
Fringe Benefits
59
233
250
188
250
Snow Removal /Sanding
80,594
71,623
30,000
17,623
30,000
Repairs & Maintenance
991
35,976
30,000
72,896
30,000
Grading/Ditching
600
54,077
31,650
23,422
31,350
Support Goods & Services
0
773
21,200
686
21,700
Transfers Out
0
0
0
0
0
TOTAL
$82,684
$163,559
$113,600
$115,488
$113,900
PERFORMANCE INDICATORS
Number of miles 12 12 12 12 12
Road Service Cost per Mile $6,890 $13,630 $9,467 $9,624 $9,492
107
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 2005 -2006
• 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
No significant budget changes.
108
SERVICE AREA NO. 1
Revenues
Property Taxes
Payment in Lieu of Taxes
State Shared Revenue
Penalties & Interest
Use of Fund Balance
TOTAL
Expenditures
Personnel Services
Fringe Benefits
Snow Removal /Sanding
Repairs & Maintenance
Grading/Ditching
Support Goods & Services
TOTAL
Number of miles
Road Service Cost per Mile
REVENUES AND EXPENDITURES
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$170,941
$141,321
$152,000
$154,016
$162,000
436
0
500
0
500
4,573
0
0
0
0
4,060
4,050
2,000
4,840
2,000
0
0
47,900
0
39,850
$180,010
$145,371
$202,400
$158,856
$204,350
$4,427
$5,595
$4,400
$5,684
$5,900
625
1,159
900
1,263
1,350
17,983
69,785
95,000
50,316
95,000
28,577
18,720
50,000
73,507
50,000
32,150
108,220
50,000
68,324
50,000
1,146
500
2,100
461
2,100
$84,908
$203,979
$202,400
$199,555
$204,350
PERFORMANCE INDICATORS
10
10
10
10
10
$8,491
$20,398
$20,240
$19,956
$20,435
109
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 2005 -2006
• This service district is currently inactive.
Significant Budget Changes
Fund balance will be used to defray any administrative costs incurred over the next year.
110
SERVICE AREA NO. 2
REVENUES
AND EXPENDITURES
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Interest Earnings
$46
$42
$0
$95
$0
TOTAL
$46
$42
$0
$95
$0
Expenditures
Support Goods & Services
$1
$0
$0
$0
$0
TOTAL
$1
$0
$0
$0
$0
I�il
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 2005 -2006
• 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 1.50 to 1.75.
112
MONASHKA BAY ROAD SERVICE AREA
REVENUES AND EXPENDITURES
M0
PERFORMANCE INDICATORS
Number of miles 2 2 2 2 2
Road Service Cost per Mile $6,782 $14,914 $21,750 $18,664 $21,508
113
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
$23,489
$23,884
$20,100
$23,939
$28,756
State Revenue Sharing
1,076
0
0
0
0
Interest Earnings
872
672
1,500
1,685
183
Use of Fund Balance
0
0
21,900
0
14,076
TOTAL
$25,437
$24,556
$43,500
$25,624
$43,015
Expenditures
Personnel Services
$423
$507
$500
$634
$515
Snow Removal /Sanding
5,750
11,003
12,000
4,625
12,000
Repairs & Maintenance
2,722
15,112
25,000
4,905
20,000
Grading/Ditching
4,466
3,100
5,000
26,944
10,000
Support Goods & Services
202
105
1,000
219
500
TOTAL
$13,563
$29,827
$43,500
$37,327
$43,015
PERFORMANCE INDICATORS
Number of miles 2 2 2 2 2
Road Service Cost per Mile $6,782 $14,914 $21,750 $18,664 $21,508
113
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 2005 -2006
• To provide safe and adequate roads.
Significant Budget Changes
No significant budget changes.
114
�. BAY VIEW ROAD SERVICE AREA
REVENUES AND EXPENDITURES
C V nnno C V nnnA C V nnna C V nnna C V )non
Revenues
Property Taxes
State Shared Revenue
Interest Earnings
TOTAL
Expenditures
Personnel Services
Fringe Benefits
Snow Removal /Sanding
Repairs & Maintenance
Grading/Ditching
Support Goods & Services
TOTAL
Number of miles
Road Service Cost per Mile
- P0,-W41 - po,z:)Oi y+,ovv Do,Uoi r,ovv
007 n n n n
$141
$161
$0
$33
$0
18
47
0
10
0
994
5,383
2,500
2,102
2,500
2,400
Ann
300
7 7GC
1,000
i Onn
1,418
A or-
1,000
i Ono
PERFORMANCE INDICATORS
1 1 1 1 1
$3,996 $13,718 $4,800 $5,424 $4,800
W,
PROGRAM BUDGET SUMMARY
FIRE PROTECTION AREA NO. 1
(BAYSIDE FIRE DEPARTMENT)
Program Description
Bayside Fire Department is responsible for providing fire suppression, fire prevention, and 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 2005 -2006
• 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.
• To complete the erection of a three container modular burn building being purchased by the Bayside Volunteer
Firefighters Association and donated to the Bayside Fire Department.
• To complete tree and stump removal from the property purchased adjacent to the fire station.
• 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.
• To complete the design and engineering for new restroom facilities, media library, mechanical rooms and storage
loft.
Significant Budget Changes
No significant budget changes.
116
FIRE PROTECTION AREA NO. 1
Revenues
Property Taxes
Payment in Lieu of Taxes
State Shared Revenue
Interest Earnings
Instruction/space rent/other
Use of Fund Balance
TOTAL
Expenditures
Salaries
Volunteers
Fringe Benefits
y , Contracted Services
Support Goods & Services
Capital Outlay
Depreciation
Transfers Out
TOTAL
REVENUES AND EXPENDITURES
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$303,806
$309,435
$321,000
$330,757
$330,000
523
0
500
0
500
1,181
0
0
0
0
17,193
21,801
0
18,406
0
4,354
5,289
5,500
5,229
5,500
0
0
147,960
0
85,250
$327,057
$336,525
$474,960
$354,392
$421,250
$55,963
$61,086
$70,000
$63,388
$70,640
16,710
23,715
22,000
16,350
22,000
14,254
20,898
19,860
19,989
29,310
3,750
2,320
13,000
4,105
13,000
95,616
125,809
135,100
90,785
141,300
2,580
339,459
185,000
179,320
115,000
0
0
30,000
0
30,000
3,664
0
0
0
0
$192,537
$573,287
$474,960
$373,937
$421,250
117
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.
Objectives for 2005 -2006
• 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.
• Acquire a new tanker truck
Significant Budget Changes
No significant budget changes.
118
aw
r
WOMENS BAY FIRE DEPARTMENT
$3,163
$3,000
$618
$3,000
Fringe Benefits
0
3,219
REVENUES
AND EXPENDITURES
650
Contracted Services
�..
110
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
40,807
68,200
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
22,725
Revenues
22,725
Debt Service
0
0
1,625
1,570
Property Taxes
$56,381
$58,744
$60,000
$60,907
$63,000
0
State Grant
7,060
3,995
0
0
0
State Shared Revenue
237
0
0
297
0
Interest Earnings
2,986
1,878
500
1,669
500
Other
60
0
0
30
0
'
Rent
8,625
9,441
9,000
9,000
9,000
Use of Fund Balance
0
0
10,000
0
0
Operating Transfers
17,131
16,780
16,700
18,757
16,700
TOTAL
$92,480
$90,838
$96,200
$90,660
$89,200
Expenditures
r..
s
v
E
r
Personnel Services
$1,188
$3,163
$3,000
$618
$3,000
Fringe Benefits
0
3,219
650
96
650
Contracted Services
6,820
110
0
30
0
Support Goods & Services
38,884
40,807
68,200
52,237
52,825
Capital Outlay
24,305
244,091
22,725
(1,438)
22,725
Debt Service
0
0
1,625
1,570
10,000
Operating Transfers
0
0
0
0
0
TOTAL
$71,197
$291,390
$96,200
$53,113
$89,200
119
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 2005 -2006
• To maintain and adequately fund the current street lights throughout Woodland Acres.
Significant Budget Changes
No significant budget changes.
122
WOODLAND ACRES STREET LIGHT AREA
REVENUES
AND EXPENDITURES
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
$0
$0
$0
$0
$0
Interest Earnings
408
271
1,000
480
500
Use of Fund Balance
0
0
4,000
0
4,500
TOTAL
$408
$271
$5,000
$480
$5,000
Expenditures
Personnel Services
$0
$0
$0
$0
$0
Support Goods & Services
5,505
5,448
4,030
5,476
4,030
Capital Outlay
0
0
970
0
970
TOTAL
$5,505
$5,448
$5,000
$5,476
$5,000
123
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 2005 -2006
• To maintain streetlights throughout Trinity Islands subdivision.
Significant Budget Changes
This service area was established in fiscal year 2004.
124
TRINITY ACRES STREET LIGHT AREA
REVENUES AND EXPENDITURES
L
11
1
Ll
w
1 125
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
`
Property Taxes
$0
$3,599
$3,600
$3,721
$3,600
Interest Earnings
0
0
0
0
0
Proceeds from Debt
0
0
7,260
0
0
TOTAL
$0
$3,599
$10,860
$3,721
$3,600
Expenditures
Personnel Services
$0
$585
$655
$0
$655
Support Goods & Services
0
1,099
2,030
1,773
2,945
Capital Outlay
0
7,500
8,175
0
0
TOTAL
$0
$9,184
$10,860
$1,773
$3,600
L
11
1
Ll
w
1 125
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 2005 -2006
• To remove debris and maintain the tide gate.
Significant Budget Changes
This service area was established in fiscal year 2004.
126
MISSION LAKE TIDEGATE
1
1
1
REVENUES
AND EXPENDITURES
1
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
-y Revenues
Property Taxes
$0
$2,463
$2,460
$2,456
$2,460
Interest Earnings
0
0
0
0
0
-� Miscellaneous -Other
0
10,000
20,000
0
0
Proceeds from Debt
0
0
29,890
0
0
TOTAL
$0
$12.463
$52,350
$2,456
$2,460
Expenditures
Personnel Services
$0
$4,624
$1,000
$3,939
$1,000
Support Goods & Services
0
184
200
1,354
200
Capital Outlay
0
0
51,150
0
1,260
TOTAL
$0
$4,808
$52,350
$5,293
$2,460
1
1
1
1
1
1
1
1
Ll
PROGRAM BUDGET SUMMARY
TRINITY ISLANDS SUBDIVISION PAVING DISTRICT
Ei
Program Description I
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 2005 -2006
• To maintain the 428 lineal feet of new pavement. '
Significant Budget Changes
This service area was formed mid -year in fiscal year 2004.
r,
128
,.W
TRINITY ISLANDS PAVING
REVENUES
AND EXPENDITURES
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Special Assessments
$0
$0
$22,140
$0
$22,140
TOTAL
$0
$0
$22,140
$0
$22,140
Expenditures
Support Goods and Services
$0
$0
$14,230
$43
$14,230
Debt Service
0
0
7,910
0
7,910
TOTAL
$0
$0
$22,140
$43
$22,140
129
�
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 peoples 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 2005 - 2006 '
• 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.
1
1
130
KODIAK ARTS COUNCIL
REVENUES AND EXPENDITURES
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
12,500
Insurance and Bonding
850
434
Council Reimbursement $54,444
$53,838
$56,910
$56,704
$56,910
TOTAL $54,444
$53,838
$56,910
$56,704
$56,910
Expenditures
Personnel Services
$43, 557
$44,411
$44,410
$45,875
$44,410
Employee Benefits
9,177
9,427
12,500
12,295
12,500
Insurance and Bonding
850
434
0
490
0
TOTAL
$53,584
$54,272
$56,910
$58,660
$56,910
131
PROGRAM BUDGET SUMMARY 1
FACILITIES FUND 1
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 2005 -2006
• The Borough would like to realize a 4.5% rate of return on our Facilities Fund investments this year.
Significant Budget Changes
No significant budget changes
I W
132 1
FACILITIES FUND
Revenues
Interest Earnings
Proceeds - Shuyak Island
TOTAL
Expenditures
Contingencies
Operating Transfers
Building and Grounds
Debt Service
Capital Projects
Capital Projects, State funds
TOTAL
REVENUES AND EXPENDITURES
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$1,160,335
$723,909
$1,400,000
$1,114,072
$1,680,000
11,805,734
0
0
0
0
$12,966,069
$723,909
$1,400,000
$1,114,072
$1,680,000
$0
$0
$515,662
$0
$436,000
622,560
268,540
208,970
208,880
250,000
462,670
404,060
550,368
550,368
680,000
53,917
622,384
0
125,000
114,000
0
0
0
0
200,000
$1,139,147
$1,294,984
$1,275,000
$884,248
$1,680,000
133
PROGRAM BUDGET SUMMARY
TOURISM DEVELOPMENT
Program Description
The purpose of this fund is to promote increased development of the tourism industry and various tourism programs
within the Kodiak Island Borough.
Goal
Implement tourism development activities including, but not limited to, fishing, bear viewing, hiking and lodging.
Objectives for 2005 -2006
• To fund a variety of tourism packages available within the Kodiak Island Borough.
Significant Budget Changes
No significant budget changes.
134
TOURISM DEVELOPMENT
REVENUES AND EXPENDITURES
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
45,000
Village portion
0
0
Bed Tax Revenue $30,412
$56,177
$45,000
$20,886
$45,000
Interest Earnings 39
355
0
24
0
TOTAL $30,451
$56,532
$45,000
$20,910
$45,000
Expenditures
Contracted Services
$0
$0
$0
$0
$0
Kodiak Convention Bureau
45,000
45,000
45,000
45,000
45,000
Village portion
0
0
0
0
0
Support Goods & Services
0
0
0
0
0
TOTAL
$45, 000
$45,000
$45,000
$45,000
$45,000
135
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 2005 -2006
• To make timely payments to the trust beneficiaries
• To purchase needed equipment for the hospital.
Significant Budget Changes
No significant budget changes.
136
1
1
1
1
1
1
1
1
1
1
i
1
1
1
1
i
1
1
FULLER TRUST
REVENUES AND EXPENDITURES
F.Y. 2003 F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
0
47
0
Fuller Trust Proceeds $0 $171,042
$0
$75,000
$75,000
Use of Fund Balance 0 0
24,500
0
0
TOTAL $0 $171,042
$24,500
$75,000
$75,000
Expenditures
Beneficiary payments
$0
$24,500
$24,500
$22,500
$8,500
Insurance and bonding
0
0
0
47
0
Operating Transfer, hospital
0
0
0
0
66,500
TOTAL
$0
$24,500
$24,500
$22,547
$75,000
137
DEBT SERVICE FUNDS
DEBT SERVICE FUND
Debt Administration
The necessity to incur debt in order to finance the capital program carries with it the obligation to manage the debt program
' effectively. As a result, the level of outstanding debt and the borough's ability to incur and repay additional debt bear careful
examination. The Kodiak Island Borough has a written debt policy in the Kodiak Island borough Code, Title 3 — Revenue and
Finance, Chapter 3.01 — Fiscal Policy, 3.01.030
I 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.
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.
i
t
Per Capita Bonded debt
1987 199e 1999 2000 2001 2002 2003 2004 2005 2006
139
9i
1987 199e 1999 2000 2001 2002 2003 2004 2005 2006
139
Net debt as a percentage of the estimated market value of taxable property should not exceed two (2) percent. Between the
years 1997 and 2006 the net debt as a percentage of estimated market value is over the two (2) percent because seventy (70)
percent of the debt was reimbursed by the State of Alaska.
Net Bonded Debt per Assessed Value
6.00%
5.00%
4.00
3.00%
2.00%
1.00%
0.00%
1997 1998 1998 2000 2001 2002 2003 2004 2005 2008
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed fifteen (15) percent.
Debt Service Expense Per Dovernemental Funds Expense
10%
9%
8%
7%
e
6%
9
5%
4%
3%
2%
1%
0%
140
1997 1998 1999 2000 2001 2002 2003 2004 2006 2006
Years
Fund Balance
One measure of a funds financial strength is the level of its fund balance (i.e., revenues exceed expenditures). We estimate
that the Debt Service Fund balance will amount to approximately $33,900 at the end of fiscal year 2005. 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
1,800,000
1,600,000
1,400,000
1,200,000
C
1,000,000
m
V 800,000
LL 600,000
400,000
200,000
0
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Years
Bond Ratings
The Borough's bond ratings are further evidence of its financial strength.
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
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.
141
Summary of Outstanding Debt
General Obligation Bonds
14-2
No
r
1
1
1
1
1
Outstanding
FY 2006 Requirements
Outstanding
Balance
Balance
July 1,2005
Principal
Interest
June 30,2006
General Obligation
Bonds Series 1998
9,285,000
60,000
398,895
9,225,000
General Obligation
Bonds Series 2000E
975,000
145,000
48,200
830,000
General Obligation
Bonds Series 2000F
810,000
110,000
57,050
700,000
General Obligation
Bonds Series 2003
2,035,000
1,005,000
52,163
1,030,000
General Obligation
Bonds Series 2004C
9,300,000
490,000
398,034
8,810,000
General Obligation
Bonds Series 2004D
11,050,000
180,000
638,377
10,870,000
Total
$33,455,000
$1,990,000
$1,592,718
$31,465,000
14-2
No
r
1
1
1
1
1
143
GE Qt OBLIGATION REFUNDING BONDS, 1998 SERIES A
'
REITI2EMWf 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, Bittrw, and Cherot. The paying agent for this issue was 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
2006 4.00 199,448 60,000 199,447
458,895
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 430% 62,350 1,420,000 62,350
1,544,700
2014 4.30 31,820 1,480,000 31,820
1,543,640
$ 1,218,998 $ 9,285,000 $ 1,218,993
$ 11,722,991
143
D
�• •' • : • : • ol O 111 511 R 1
' 1' • ICI I�I�
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 Tnnst Company, New York, New
York, the securities depository for the 2000 Series E Bond.
This issue was marketed by the Alaska Nla nicipal Bond Bank Legal opinion was rendered by
bond council, Wohlforth, Vassar, Johnson & Brecht of Anchorage, Alaska
This bond was issued to repair the high school roof. The high school roof repair is scheduled
to be completed by the fall of 2001.
Fig
2006
2007
2008
2009
2010
2011
Interest
rate
4.75%
4.88%
5.00%
5.00%
5. 00%
5.00%
Interest
due
August 01
24,100
20,656
17,000
13,000
8,875
4,500
$ 88,131
Principal
due
February 01
145,000
150,000
160,000
165,000
175,000
180,000
$ 975,000
Interest
due
February 01
24,100
20,656
17,000
13,000
8,875
4,500
$ 88,131
Total
193,200
191,313
194,000
191,000
192,750
189,000
$ 1,151,263
I1
r
H
144 1
i1KN M i•o
�i %III i • 11 �Y
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
Principal
Interest
Interest
Fiscal
Interest
due
year
rate
August 01
2006
6.90%
28,525
2007
7.00%
24,730
2008
7.00%
20,530
2009
7.05%
15,980
2010
7.10%
11,045
2011
7.15%
5,720
$ 810,000
$ 106,530
$ 106,530
Principal
Interest
due
due
February 01
February 01
Total
110,000
28,525
167,050
120,000
24,730
169,460
130,000
20,530
171,060
140,000
15,980
171,960
150,000
11,045
172,090
160,000
5,720
171,440
$ 810,000
$ 106,530
$ 1,023,060
145
I: X1111: 2u12O •1912P 1
iI l' D! 11 I :• I I A O
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
Principal
Interest
Fiscal
Interest due
due
due
year
rate August 15
February 15
February 15
Total
2006
4.90 26,081
1,005,000
26,081
1,057,163
2007
5.40 13,519
1,030,000
13,519
1,057,038
$ 39,600
$ 2,035,000
$ 39,600
$ 2,114,200
146
1
I GENERAL OBLIGATION BOND, 2004 C
147
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
'
Interest due
Principal due
Interst due
Fiscal year
Interest rate
July 1
July 1
January 1
Total
'
2006
5.000%
205,142
490,000
192,892
888,034
2007
4.250%
192,892
310,000
185,142
703,034
'
2008
2009
4.250%
4.250%
185,142
178,236
325,000
340,000
178,236
703,378
171,011
699,246
2010
4.250%
171,011
350,000
163,573
699,584
'
2011
4.250%
163,573
365,000
155,817
704,390
2012
4.250%
155,817
385,000
147,636
703,453
'
2013
4.000%
147,636
400,000
139,136
701,771
2014
4.000%
139,136
415,000
130,836
704,971
'
2015
4.000%
130,836
435,000
122,136
702,971
2016
4.100%
122,136
450,000
113,136
705,271
2017
4.250%
113,136
470,000
103,501
701,636
'
2018
4.300%
103,501
485,000
93,194
706,695
2019
4.400%
93,194
510,000
82,229
705,424
'
2020
4.500%
82,229
530,000
70,569
707,799
2021
4.500%
70,569
555,000
58,082
708,651
'
2022
4.625%
58,082
580,000
45,032
708,114
2023
4.750%
45,032
605,000
31,041
711,073
'
2024
2025
4.800%
4.800%
31,041
15,960
635,000
665,000
15,960
712,001
15,960
$ 2,404,299
$ 9,300,000
$ 2,199,157 $
13,577,496
147
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.
148
Interest due
Principal due
Interst due May
Fiscal year
Interest rate
November 1
November 1
1
Total
2006
3.00%
414,815
180,000
223,563
818,377
2007
3.00%
223,563
410,000
217,413
850,975
2008
3.00%
217,413
420,000
211,113
848,525
2009
3.00%
211,113
435,000
204,588
850,700
2010
3.00%
204,588
445,000
197,913
847,500
2011
3.50%
197,913
460,000
189,863
847,775
2012
3.50%
189,863
475,000
181,550
846,413
2013
3.50%
181,550
490,000
172,975
844,525
2014
4.00%
172,975
510,000
162,775
845,750
2015
4.00%
162,775
530,000
152,175
844,950
2016
4.00%
152,175
550,000
141,175
843,350
2017
4.00%
141,175
570,000
129,775
840,950
2018
4.00%
129,775
595,000
117,875
842,650
2019
4.50%
117,875
620,000
103,925
841,800
2020
4.50%
103,925
650,000
89,300
843,225
2021
4.50%
89,300
675,000
74,113
838,413
2022
4.50%
74,113
705,000
58,250
837,363
2023
5.00%
58,250
740,000
39,750
838,000
2024
5.00%
39,750
775,000
20,375
835,125
2025
5.00%
20,375
815,000
-
835,375
$ 3,103,277
$ 11,050,000
$ 2,688,463
$ 16,841,740
148
SUMMARY OF BONDED DEBT SERVICE REQUIREMENTS TO MATURITY
Annual principal and interest requirements on General Obligation Refunding and Construction Bonds.
Year Principal Interest Total
2006
1,990,000
1,592,718
3,582,718
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
$ 33,455,000
$ 13,301,709
$ 46,756,709
149
f�
PROGRAM BUDGET SUMMARY
DEBT SERVICE — EDUCATION AND HEALTH
Program Description
This fund was established to finance and account for the payment of interest and principal on all general obligation
debts.
Goal
1
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 2005 -2006
• To meet all debt service requirements when due, thus avoiding any charges for penalties or interest.
Significant Budget Changes
No significant budget changes.
'
r
i
1
150
'
I I
151
REVENUES AND EXPENDITURES
'
F.Y. 2003
ACTUAL
F.Y. 2004
ACTUAL
F.Y. 2005
BUDGET
F.Y. 2005
ACTUAL
F.Y. 2006
BUDGET
Revenues
State Shared Revenues
Debt Reimbursement - current
$783,512
$798,412
$1,371,643
$1,391,262
$1,885,040
'
Debt Reimbursement - 2 yr lag
16,500
0
0
16,500
0
Interest Earnings
43,514
0
6,760
11,236
9,280
Other
21,355
720
0
0
0
Premium on Bonds
0
0
0
118,830
0
Transfers In
1,005,750
1,147,240
1,356,067
1,356,067
1,697,680
TOTAL REVENUES
$1,870,631
$1,946,372
$2,734,470
$2,893,895
$3,592,000
Expenditures
EDUCATION
Legal Fees
$0
$0
$0
$38,956
$0
Support Goods and Services
11,128
25,832
1,400
4,705
2,500
'
Principal Payments
Loan Payable - EPA
20,833
20,833
20,840
10,416
0
General Obligation 1993
435,000
455,000
0
0
0
'
General Obligation 1998
25,000
25,000
30,000
30,000
30,000
General Obligation 2000 E
125,000
130,000
135,000
135,000
145,000
General Obligation 2000 F
85,000
95,000
105,000
105,000
110,000
General Obligation 2003
0
28,000
498,000
498,000
508,000
'
General Obligation 2004 C
0
0
285,171
490,000
490,000
General Obligation 2004 D
0
0
0
0
180,000
Interest Payments
General Obligation - 1993
86,660
20,794
0
0
0
General Obligation - 1994
28,080
0
0
0
0
General Obligation - 1998
204,628
203,690
202,690
202,690
201,490
General Obligation 2000 E
General Obligation 2000 F
66,725
82,018
60,788
74,368
54,620
65,820
54,613
65,818
48,200
57,050
General Obligation 2003
0
31,442
36,310
36,310
26,350
General Obligation 2004 C
0
0
546,889
387,490
398,040
General Obligation 2004 D
0
0
0
0
638,380
'
SUBTOTAL EDUCATION
$1,170,072
$1,170,747
$1,981,740
$2,058,998
$2,835,010
HOSPITAL
Support Goods & Services
$11,103
$292
$0
$0
$0
Principal - 1993A GO Bond
425,000
445,000
0
0
0
Principal - 1998 GO Bond
25,000
30,000
25,000
25,000
30,000
Principal - 2003 GO Bond
Interest - 1993A GO Bond
0
84,800
27,000
20,157
487,000
0
487,000
0
497,000
0
Interest - 1994A GO Bond
27,540
0
0
0
0
Interest - 1998 GO Bond
200,543
199,605
198,410
198,405
197,410
Interest - 2003 GO Bond
0
30,779
35,560
35,553
25,820
Operating Transfer
350,000
0
0
0
0
SUBTOTAL HOSPITAL
$1,123,986
$752,833
$745.970
$745,958
$750,230
KARLUK LOANS
Principal
$4,228
$4,334
$4,440
$4,443
$4,550
Interest
2,531
2,425
2,320
2,317
2,210
SUBTOTAL KARLUK LOANS
$6,759
$6,759
$6,760
$6,760
$6,760
TOTAL EXPENDITURES
$2,300,817
$1,930,339
$2,734,470
$2,811.716
$3,592.000
151
PROGRAM BUDGET SUMMARY
DEBT SERVICE — OTHER
Program Description
This department was set up to handle the long -term portion of the accrued vacation of Kodiak Island Borough
employees.
Goal
To always have sufficient funds to cover the long -term portion of the employees' accrued vacations.
Objectives for 2005 -2006
• 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.
152
1
r
r
r
r
e
t
DEBT SERVICE - OTHER
Revenues
Transfers In:
REVENUES AND EXPENDITURES
F.Y. 2003 F.Y. 2004 F.Y. 2005 F.Y. 2005 F.Y. 2006
General Fund KIB
$11,066
$0
$0
$0
$0
Buildings and Grounds
886
0
0
0
0
Bayside Fire Station
3,664
0
0
0
0
TOTAL TRANSFERS IN
$15,616
$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
153
CAPITAL PROJECTS FUNDS
CAPITAL PROJECTS FUNDS
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 2004 -2005
• 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
No significant budget changes.
155
Capital Projects
Life -to -Date
Completed
FY 2006 FY 2006
Summary by Fund
Budget
Projects
Additions L -T -D Bwdg.et,
Revenues:
Fund 410 - Borough Capital Projects
$ 3,774,078
$ 304,509
$ 114,000 $ 3,800,078
Fund 420 -State Capital Grant /Loan
20,552,760
-
- 20,552,760
Fund 430 -State Capital Grants
3,078,125
516,725
2,561,400
Fund 490- Enterprise Fund Capital Projects
3,74 0,000
-
- 3,740,000
Projects:
Fund 410 - Borough Capital Projects $ 3,774,078 $ 369,709 $ 179,200 $ 3,800,078
Fund 420 -State Capital Grant /Loan 20,552,760 - - 20,552,760
Fund 430 -State Capital Grants 3,078,125 516,725 - 2,561,400
Fund 490 - Enterprise Fund Capital Projects 3,7 40,000 - - 3,740,000
156
s AdWy Ac y Activity Activity Activity
S .A atMD1b*- ,;;,FY FY 2010
$ 3,635,439 $ 238,639 $ 50,000 $ 50,000 $ 50,000 S 50,000
20,676,071 300,000 200,000 50,000 - -
1,596,048 200,000 - -
2,781,657 658,343 300,000 - - -
$ 2,672,790 $ 474,251 $ 420,023 $ 199,930 $ 33,084 $ -
115,239 1,523,425 9,289,888 7,976,332 1,437,760 -
2,104,163 900,691 - - - -
2.433.638 363.000 983.074 - - -
157
Capital Projects
;Fund 410 - Borough Capital P
Revenues:
Interest Earnings
Contributions for BMX Track
Federa Grant
$ 209,080
13,920
2,473,694
Total Revenues
$ 2,
Completed FY 2006 PY,;
Projects Additions L -T -D Budget
$ 25,000 $ $ 184,080
- - 13,920
2,473,694
Operating Transfers In:
General Fund
$ 55,000
$ 55,000
$ $
GIS - Funds 100, 210
-
-
. La`n�d' "S�1es
Facilities Fund
622,384
8,000
114,000 728,384
Fund 263 - Trinity Acres Paving
-
216,509
- -
Debt Service
-
_
Bayside Fire Department
400,000
-
- 400,000
Total Operating Transfers In
$1
$ 279,509
$ 114,00'0 $ 1 384
dotal Revenues
$ 3,774,078
$ 304
$ 114-000 S 3
Projects:
Is Removal
r2-0,Ea State Airport Improvements
ntary Doorways ;
146 BMX Bike Park
173 Bayside Classroom Equipment
174 Bayside Storage Addition & Engine Bay
MV - 'Fair &' 1 1 1 1
00102 Bayside Underground Electrical
. 03105 Northstar School road /parkin,g lot design
03106 KHS emergency generator
03108 Borough Building additional parking
03109 Borough Building air handling penthouse
vow
111 Borough Building sec�dnt doors
04104 Trinity Island Subdivision Road Paving
$ 150,000 $ S - ..$
11,000 11.000
4,20
68,920 68,920
75,000 - 75,000
400,000 - 400,000
25.000
22,000 - 22.00
-
50,000 50,000
50,000 50,000 -
10,000 - 10,000
low
8,000 8.000
33,380 - . _338-
216,509 -
- - 2,473,694
55,000 - -
114,000 114,000
65200 333,084
369,70 $ 179,200 $ 3,800,078
05001 Fiber Optic Survey 2,473,694
05007 Mission Lake Tidegate 55,000
:
Undesi nafed 267,884
tat Borough Projects $ 3,774,078
Life -to -Date
F
I�Sti
Previous Budget Budget Budget Budget Budget
Yea.
$ 208,080 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000
13,920 - - - - -
2,399,055 74,639 - - - -
$ 50,000
1,000 49,000
3,400 6,600
2,403,507 70,187
11V
Project Title:
Village Metals Removal
Project Number: 146
Project Number: 85
Project Description:
Metals Removal from the Villages
Expenditure Category
Estimated Prior Years
Expenditure Category
Estimated Prior Years
Project
Balance 2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
Administration
Total Cost Expenditures
Balance 2005 -06
2006 -07 2007 -08 2008 -09 2009 -10
Administration
$ 10,000 $ 9,419
$ 581 $
$ 581 $ $ _ $ u
Land
-
_
- _
Site Investigation
62,920 43,725
19,195 19,195
Equipment
Design Services
- -
Other Services
_
Construction
140,000 111,575
28,425
28,162
Equipment
- 262
(262)
-
Other Services
-
Contingency
Overhead
- -
Totals
$ 150,000 $ 121,257
$ 28,743 $
$ 28,743 $ '$ $
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 u.% e,
Expenditure Category
Estimated Prior Years
Project
Total Cost Expenditures
Balance 2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
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 earnings
Operating Budget Effect: $10,000 per year from the Buildings and Grounds Fund
160
IMM
Project Title: Bayside Classroom Equipment Project Number: 173
r ` Project Description: Divider wall for classroom:
Expenditure Category Estimated
Prior Years
Project
,. Total Cost
Expenditures
Balance 2005 -06
2006 -07 2007 -08 2008 -09 2009 -10
Administration $ 5,000
$ 1,035
$ 3,965 $
$ 3,965 $ $ $
Land -
-
-
-
Site Investigation -
-
-
-
® Design Services 5,000
-
5,000
5,000
Construction 63,000
47,165
15,835
15,835
Equipment -
-
-
-
Other Services 2,000
182,300
2,000
2,000
°® Contingency -
-
-
-
Overhead -
-
-
-
Totals $ 75,000
$ 48,200
$ 26,800 $
$ 26,800 $ $ $
w
-
Overhead - -
-
Cost Beyond 5 -year program: None
-
-
°°$ Totals $ 400,000 $ 3,020
Source of Funding: Fire Protection Area No. l
$ 105.750
$ 191,300
Operating Budget Effect: None
Cost Beyond 5 -year program: None
�.. Source of Funding: Fire Protection Area No. 1
Project Title: Bayside Storage Addition & Engine Bay Project Number: 174
Project Description: Addition of storage room for classroom and otter equipment,
additon of one engine bay, install sprinkler systent in classroom.
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance
2005 -06
2006 -07
2007 -08 2008 -09 2009 -10
Administration $ 20,000 $ 20
$ 19,980
$ 8,000
$ 8,000
$ 3,980 $ $
Land - -
-
-
-
-
Site Investigation -
-
-
Design Services 27,500 3,000
24,500
24,500
-
-
Construction 350,000 -
350,000
72,250
182,300
95,450
NOW Equipment -
-
-
-
-
Other Services 2,500
2,500
1,000
1,000
500
Contingency -
-
-
-
-
Overhead - -
-
-
-
-
°°$ Totals $ 400,000 $ 3,020
$ 396,980
$ 105.750
$ 191,300
$ 99,930 $
Cost Beyond 5 -year program: None
�.. Source of Funding: Fire Protection Area No. 1
Operating Budget Effect: $10,000 per year
"rM
Project Title: Bayside Underground Electrical
Estimated
Prior Years
Project Number: 00102
Project Description: Replace power pole with underground electric.
Total Cost
Expenditure Category Estimated Prior Years
Project
2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
Administration
Total Cost Expenditures
Balance
2005 -06
2006 -07 2007 -08 2008 -09 2009 -10
Administration $ 2,000 $
$ 2,000
$ 2,000
$ $ $ $
Land -
-
-
-
Site Investigation
-
Design Services
49,000
Design Services -
-
-
Construction
Construction 20,000
20,000
20,000
-
Equipment -
-
-
Other Services
Other Services
Contingency
-`
Contingency
Overhead -
-
-
Overhead
Totals $ 22,000 $
$ 22,000
$ 22,000
$ $ $ $
Totals
$ 50,000
Cost Beyond 5 -year program: None
$ 27,205
$ 27,205_ $ $ $ $
Source of Funding: Fire Protection Area No. 1
Operating Budget Effect: None
Project Title: Northstar School road /parking lot design Project Number: 03105
Project Description: Design a combined playground /parking area and address drainage issues.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
Administration
$ 1,000
$ 1,058
$ (58)
$ 205 $ $ $ $
Land
-
-
-
-
Site Investigation
-
-
-
-
Design Services
49,000
21,737
27,263
27,000
Construction
-
-
-
-
Equipment
Other Services
-`
Contingency
Overhead
-
-
-
-
Totals
$ 50,000
$ 22,795
$ 27,205
$ 27,205_ $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Interest Earnings
Operating Budget Effect: None
162
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
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures Balance
Total Cost Expenditures
Balance 2005 -06
2006 -07 2007 -08 2008 -09 2009 -10
Administration $ 1,000 $
$ 1,000 $ 1,000
$ $ - $ - $
Land -
- -
u Site Investigation
Site Investigation
Design Services -
y Design Services -
-
Construction 9,000 9,000
Construction 49,000
49,000
49,000
Equipment -
-
-
Other Services
Contingency
y Contingency
Overhead - -
Overhead -
-
-
Totals $ 50,000 $
$ 50,000 $ 1,000
$ 49,000 $ $ $
Source of Funding: Facilities Fund
Cost Beyond 5 -year program: None
Operating Budget Effect: None
Source of Funding: Interest Earnings
Operating Budget Effect: None
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
2005 -06
2006 -07 2007 -08 2008 -09 2009 -10
Administration $ 1,000 $ $ 1,000
$ 400
$ 600 $ $ $
Land - -
-
-
u Site Investigation
Design Services -
-
Construction 9,000 9,000
3,000
6,000
Equipment - -
-
-
Other Services
Contingency
Overhead - -
-
-
Totals $ 10,000 $ $ 10,000
$ 3,400
$ 6,600 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Facilities Fund
Operating Budget Effect: None
163
Project Title:
,
Project Title: Borough Building emergency generator
Project Number: 03110
Project Description: Move generator from hospital and install in Borough Building.
Estimated Prior Years Project
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
Total Cost Expenditures Balance 2005 -06
2006 -07 2007 -08 2008 -09 2009 -10
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 $ 67
$ 17,580 $ $ $
Cost Beyond 5 -year program: None
None
Source of Funding: Facilities Fund
Operating Budget Effect: None
ti
Project Title:
Womens Bay Community Plan Revision Project Number: 03120
Project Description:
Update and revise the Womens Bay Community Plan
Expenditure Category
Estimated Prior Years Project
Total Cost Expenditures Balance 2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
Administration
$ 33,380 $ 22,380 $ 11,000 $ 11,000 $ $ $ $
Land
- - - -
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
- -
Totals
$ 33,380 $ 22,380 $ 11,000 $ 11,000 $ - $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Fund
Operating Budget Effect:
None
164
Project Title: Fiber Optic Survey
Project Number: 05001
Project Description:
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
Administration $ 73,694
$ 4,452
$ 69,242
$ 69,242 $ $ $ $
Land -
-
-
_
Site Investigation
Design Services
-
-
-
Construction 2,400,000
2,399,055
945
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: NOAA Grant
Operating Budget Effect: None
r.. Project Title: Computer Upgrade Project Number: 06001
Project Description: Replace outdated computers
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
Administration $ $ $ $ $ $ $ $
Land
Site Investigation
,.e Design Services
Construction
Equipment 114,000 114,000 114,000
Other Services - -
Contingency
Overhead - -
Totals $ 114,000 $ $ 114,000 $ 114,000 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Fund
1 ° Operating Budget Effect: None
MW
165
am
CAPITAL PROJECTS Life -to -Date Completed FY 2006 FY 2006
`Fund 420 -State Capital Grant/Loan Budget Projects Additions L -T -D Budget
Revenues:
Interest
Proceeds from 2004A Bond Issue
Proceeds from 2004B Bond Issue
$ 200,000 $ S $ 200,000
9,302,760 9,302,760
1 1,050,000 11,050.000
t
Projects:
03119 High School Swimming Pool
04101 Old Harbor Gym
04102 Larsen Bay School Repair
P4103Ouzinkie Gym
1 05002 Earthquak evaluation
:Oflj �►I concrete repair
05010 KHS asbestos & floor covering
05011 District -wide floor covering replacement
05012 KHS heating and ventilation
M,, 0OWdiak'Mth School insulation and windows
08014 IRMA Roof complex upgrade
C� fool Voc ed /classroom reclamation
05016 East School heating and ventilation
05017 Learning Center renovation
05018 High School Pool Reclamation
otai
$ 6,210,000 $ $ $ 6,210,000 ,
2,251,315 2,251,315
339,883 - 339,883
2
W
304,704 304,704
728,708 728,708
250,000 250,000
596,020
523,504
4
520,000 520,000 ,
1,182,336 1,182,336
650,000 650,000
210,117 210.117
Ci
166
Activity Activity Activity Activity Activity
F ZQQfi - ;241?7 FY 2008 F 2009 FY 2010
$ 323,311 $ 300,000 $ 200,000 $ 50.000 S
9,302,760
11.050.000
$ 65,720 $
760,826
$ 4,297,140
$ 1,086,314 $ - $ -
430
-
750,885
1,500,000 - -
358
-
-
339,525
31,281'
X979
-
_
349,092
102,825
-
-
152,352
152,352 -
-
-
240,474
240,474 247,760 -
-
50,000
200,000
- - -
167
182,000 338,000 - -
413,468 768,868 - -
213,549 436,451 - -
Project Title: High School Swimming Pool Project Number: 03119
Project Description: Construct new pool
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
Total Cost
Expenditures
Balance
2005 -06
2006 -07
2007 -08 2008 -09 2009 -10
Construct Mgmt, Consultant
$ 98,000
$ -
$ 98,000
$
$ 49,000
$ 49,000 $ $ -
Construct Mgmt, in -house
160,000
65,720
94,280
42,426
47,140
4,714
Land
-
-
Equipment
Site Investigation
-
-
-
_
_
Design Services
463,000
Art -
463,000
208,350
231,500
23,150
Construction
4,900,000
4,900,000
245,000
3,675,000
980,000
Equipment
150,000
150,000
67,500
75,000
7,500
Technology
-
-
-
72,500
7,250
Indirect Admin
145,000
145,000
65,250
24,500
2,450
Art
49,000
49,000
22,050
122,500
12,250
Contingency
245,000
245,000
110,250
-
-
Totals
$ 6,210,000
$ 65,720
$ 6,144,280
$ 760,826
$ 4,297,140
$ 1,086,314 $ $
Cost Beyond 5 -year program: 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 2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
Construct Mgmt, Consultant $
$ 430
$ (430) $ $ $ $ - $ _
...
Construct Mgmt, in -house
-
Land
Site Investigation
Design Services
Construction
Equipment
Technology
_
Indirect Admin 2,251,315
2,251,315 750,885 1,500,000
Art -
-
Contingency -
_ _
Totals $ 2,251,315
$ 430
$ 2,250,885 $ $ 750,885 $ 1,500,000 $ S
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
168
Project Title:
Larsen Bay School Floor Repair
Project Number: 04102
Project
"' Project Description:
Project will level the school's floors which have been affected by differential settlement of the foundation
Expenditure Category
Estimated Prior Years
Project
Expenditures
Balance
Total Cost Expenditures
Balance 2005 -06 2006 -07
2007 -08 2008 -09 2009 -10
low Construct Mgmt, Consultant
$ 5,750 $ 358 $
5,392 $ $
$ 5,392 $ $
Construct Mgmt, in -house
- -
-
Construct Mgmt, in -house
Land
-
-
1,541
Site Investigation
-
-
.r
Design Services
18,000 -
18,000 -
18,000
Construction
288,000
288,000
288,000
Equipment
8,600
8,600
8,600
Technology
-
-
_
Indirect Admin
5,750
5,750
5,750
Art
-
-
15,407
Contingency
13,783 -
13,783
13,783
Totals
w
$ 339,883 $ 358 $
339,525 $ $
$ 339,525 $ $
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
01 " Operating Budget Effect: None
Project Title: Ouzinkie Gym Renovation Project Number: 04103
Project Description: Construct gym addition
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2005 -06
2006 -07
2007 -08 2008 -09 2009 -10
„& Construct Mgmt, Consultant
$
$ 647
$ (647)
$ 2,004
$ 14,030
$ 24,051 $ $
Construct Mgmt, in -house
-
-
1,541
10,785
18,488 -
Land
-
Site Investigation
-
+ Design Services
4,622
32,354
55,465
Construction
15,407
600,861
924,401
Equipment
2,161
15,128
25,933
Technology
Indirect Admin
1,858,255
1,858,255
1,541
10,785
18,490
Art
-
-
153
1,074
1,300
Contingency
-
-
3,852
26,962
46,220
'
Totals
$ 1,858,255
$ 647
$ 1,857,608
$ 31,281
$ 711,979
$ 1,114,348 $ $
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
11
169
Project Title: Earthquake Evaluation Study Project Number: 05002
Project Description: Evaluate school facilities ability to withstand strong ground motion
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2005 -06
2006 -07 2007 -08 2008 -09 2009 -10
Construct Mgmt, Consultant
$ -
$ -
$ -
$ -
$ _ $ $ $
Construct Mgmt, in -house
100,000
43,394
56,606
50,000
6,606
Land
-
-
-
_
Site Investigation
-
_
_
_
Design Services
400,000
908
399,092
299,092
96,219
Construction
-
_
_
Equipment
670
(670)
Technology
-
-
Indirect Admin
Contingency
-
3,111
(3,111)
Totals
$ 500,000
$ 48,083
$ 451,917
$ 349,092
$ 102,825 $ $ $
Cost Beyond 5 -year program:
None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
Project Title:
KMS, Repair Spalling Concrete
Project Number: 05009
Project Description:
RepaiNreplace
5,000 sf of concrete walks and
stairs at Kodiak Middle School
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2005 -06
2006 -07 2007 -08 2008 -09 2009 -10
Construct Mgmt, Consultant
$ -
$
$ -
$
$ - $ $ $
Construct Mgmt, in -house
4,400
4,400
4,400
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
$
$ 237,918
$
$ 237,918 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
,
Operating Budget Effect: None
1
170 1
Project Title:
KHS Asbestos Removal/Floor Repair
Project Number: 05010
Project Number: 05011
Project Description:
Remove floor tiles
containing asbetos and install new flooring at Kodiak High School
Expenditure Category
Estimated
Prior Years Project
Expenditure Category
Total Cost
Expenditures Balance
2005 -06 2006 -07
2007 -08 2008 -09 2009 -10
Construct Mgmt, Consultant
$ -
$ $ _
$ $ _
$ _ $ $
Construct Mgmt, in -house
5,304
5,304
2,652
2,652
Land
-
-
Construct Mgmt, in -house
20,000
Site Investigation
-
_
_
_
Design Services
14,000
14,000
7,000
7,000
Construction
269,200
269,200
134,600
134,600
Equipment
-
_
_
_
Technology
-
_
_
-
Indirect Admin
3,000
3,000
1,500
1,500
Art
-
-
-
Technology
Contingency
13,200
13,200
6,600
6,600
Totals
$ 304,704
$ $ 304,704
$ $ 152,352
$ 152,352 $ $
1,360
Art
-
-
Cost Beyond 5 -year program:
None
Contingency
32,708
Source of Funding: 2004A Bond Issue
10,794
10,794
11,120
Operating Budget Effect: None
$ 728,708 $
$ 728,708
$ $ 240,474
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
2005 -06 2006 -07
2007 -08
2008 -09 2009 -10
Construct Mgmt, Consultant
$ - $
$ -
$ $ _
$ _
$ - $
Construct Mgmt, in -house
20,000
20,000
6,600
6,600
6,800
Land
-
-
Site Investigation
Design Services
-
_
_
_
Construction
672,000
672,000
221,760
221,760
228,480
Equipment
-
-
Technology
-
_
-
_
Indirect Admin
4,000
4,000
1,320
1,320
1,360
Art
-
-
Contingency
32,708
32,708
10,794
10,794
11,120
Totals
$ 728,708 $
$ 728,708
$ $ 240,474
$ 240,474
$ 247,760 S
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
171
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
Project Number: 05013
Project Description:
Total Cost
Expenditures Balance
2005 -06
2006 -07 2007 -08 2008 -09 2009 -10
Construct Mgmt, Consultant $ -
$ $ -
$ -
$ - $ $ $
Construct Mgmt, in -house 4,000
4,000
800
3.200
Land -
$ $ -
$ -
$ _ $ $ $
Site Investigation -
-
-
_
Design Services 10,000
10,000
2,000
8,000
Construction 224,000
224,000
44,800
179,200
Equipment -
_
_
Technology -
-
-
_
Indirect Admin 1,000
1,000
200
800 y '
Art -
-
-
-
Contingency 11,000
11,000
2,200
8,800
Totals $ 250,000
$ $ 250,000
$ 50,000
$ 200,000 $ $ $
Cost Beyond 5-year program: None
5,000
1,000
4,000
Source of Funding: 2004A Bond Issue
-
-
Operating Budget Effect: None
Contingency
26,000
26,000
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
2005 -06
2006 -07 2007 -08 2008 -09 2009 -10
Construct Mgmt, Consultant
$ -
$ $ -
$ -
$ _ $ $ $
Construct Mgmt, in -house
7,020
7,020
1,000
6,020
Land
-
Site Investigation
-
-
Design Services
37,000
37,000
37,000
-
Construction
521,000
521,000
100,000
421,000
Equipment
-
-
_
Technology
-
_
_
Indirect Admin
5,000
5,000
1,000
4,000
Art
-
-
-
Contingency
26,000
26,000
10,000
16,000
Totals
$ 596,020
$ $ 596,020
$ 149,000
$ 447,020 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
J
1
172
+ow
1
Project Title:
IRMA Roof Complex Upgrade
Project Number: 05015
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
2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
Total Cost Expenditures
Balance
2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
Construct Mgmt, Consultant
$ - $
$ _
$ _ $ _ $ $ $
Construct Mgmt, in -house
6,000
6,000
2,100 3,900 -
Land
-
-
-
Site Investigation
-
_
_
Design Services
30,000
30,000
10,500 19.500
Construction
460,000
460,000
161,000 299,000
Equipment
Technology _ _ _
Indirect Admin 4,000 4,000 1,400 2,600
Art - - -
Contingency 23,504 23,504 8,226 15,278
Totals $ 523,504 $ $ 523,504 $ 183,226 $ 340,278 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
Project Title:
High School Voc ed /classroom reclamation
Project Number: 05015
Project Description:
Reclaim voc -ed space currently used as office space and non voe -ed classrooms
Expenditure Category
Estimated Prior Years Project
Total Cost Expenditures Balance
2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
Construct Mgmt, Consultant
$ $ $
$ _ $ $ $ $ _
Construct Mgmt, in -house
Land
Site Investigation
Design Services
Construction
Equipment
Technology
Indirect Admin
4,190,000 4,190,000
1000,000 2,000,000 1,190,000
Art
- -
Contingency
- _
_ _
Totals
$ 4,190,000 $ $ 4,190,000
$ $ 1,000.000 $ 2,000,000 $ 1,190,000 $
Cost Beyond 5 -year program:
None
Source of Funding: 2004B Bond Issue
Operating Budget Effect: None
173
Project Title:
East School heating and ventilation
Project Number: 05016
Project Description:
Replace HVAC system
Remodel a shipping /receiving building into classrooms
Expenditure Category
Estimated Prior Years
Project
Project
Total Cost Expenditures
Balance
2005 -06 2006 -07
2007.08 2008 -09 2009 -10
Construct Mgmt, Consultant
$ - $
$ -
$ $ -
$ - $ $'
Construct Mgmt, in -house
6,000
6,000
2,100
3,900
Land
-
-
_
_
Site Investigation
-
-
_
_
Design Services
28,000
28,000
9,800
18,200
Construction
460,000
460,000
161,000
299,000
Equipment
-
-
_
_
Technology
-
-
_
_
Indirect Admin
4,000
4,000
1,400
2,600
Art
-
-
-
-
Contingency
22,000
22,000
7,700
14,300
Totals
$ 520,000 $
$ 520,000
$ $ 182,000
$ 338,000 $ $
Cost Beyond 5 -year program:
None
Contingency
48,146
Source of Funding: 2004A Bond Issue
16,851
31,295
Operating Budget Effect: None
$ 1,181,336 $
$ 1,181,336 $
$ 413,468
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 2005 -06
2006 -07
2007 -08 2008 -09 2009 -10
Construct Mgmt, Consultant
$ 29,000 $
$ 29,000 $
$ 10,150
$ 18,850 $ $
Construct Mgmt, in -house
16,000
16,000
5,600
10,400
Land
-
-
_
_
Site Investigation
-
_
_
Design Services
77,500
77,500
27,125
50,375
y
Construction
969,000
969,000
339,150
629,850
Equipment
29,000
29,000
10,150
18,850
Technology
-
-
_
Indirect Admin
3,000
3,000
1,050
1,950
Art
9,690
9,690
3,392
6,298
Contingency
48,146
48,146
16,851
31,295
Totals
$ 1,181,336 $
$ 1,181,336 $
$ 413,468
$ 767,868 $ $
Cost Beyond 5 -year program:
None
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
174 1
t
1
1
Project Title:
High School Pool Reclamation
Project Number: 05018
Project Description:
Filll in the existing pool and covert the space to a wrestling room
Expenditure Category
Estimated Prior Years
Project
Total Cost Expenditures
Balance
2005 -06 2006 -07
2007 -08 2008 -09 2009 -10
Construct Mgmt, Consultant
$ 14,059 $
$ 14,059
$ $ 4,921
$ 9,138 $ $
Construct Mgmt, in -house
18,746
18,746
6,561
12,185
land
-
_
'
Site Investigation
Design Services
37,491
37,491
13,122
24,369
Construction
468,641
468,641
164,024
304,617
'
Equipment
_ -
_
_
_
Technology
Indirect Admin
14,059
14,059
4.921
9,138
Art
-
_
'
Contingency
23,432
23,432
8,201
15,231
Totals
$ 576,428 $
$ 576,428
$ $ 201,750
=
$ 374,678 $ $
Cost Beyond 5 -year program:
None
'
Source of Funding: 2004A Bond Issue
Operating Budget Effect: None
175
CAPITAL PROJECTS Life -to -Date Completed FY 2006 FY 2006
Fund 430 -State Capital Grants Budget Projects Additions L -T -D Budgel
Revenues:
Interest Earnings
$ -
$
1,741,400
KIB Waste Management Implementation
1,741,400
1,741,400
Anton Larsen Bay Boat Ramp
560,000
126,770
560,000
School Penair
252,574
252,574
"
T de Gate
20.000
20,000
200,000
�C ak Grano
e 20,000
20,000
-
ADF &G Research
200,000
-
200,000
SHSGP Grant
138,151
138,151
-
Kodiak Cadastral Project
40,000
40,000
-
Alaska Coastal Mgmt Grant
46,000
46,000
-
KHS Pool filter
60,000
-
60)
Total Revenues/Transfers In $ 3,078,125 $ 516,725 $ - S 2.561.40b
Projects:
164 KIB Waste Management Implement
1,741,400
1,741,400
177 Anton Larsen Bay Boat Ramp
560,000
560,000
00100 High School Roof Repair FY -00
126,770
126,770
-
00104 Tide Gate
20,000
20,000
-
02107 ADF &G Research Study
200,000
-
200,000
®��g S "thool Upgrade /Repair
125,804
125,804
-
03118 Chiniak Multi -use
20,000
20,000
04106 SHSGP Homeland Security Grant
138,151
138,151
05003 Kodiak Cadastral Project
40,000
40,000
M_A k Coastal Mgmt Grant
-
105006 KHS Pool filter
60.000
60.000
< Total State Grant Projects
$ 3.078,125
$ 516,725 $
S 2.561,400
1
t
J
J
Previous Activity Activity Activity Activity Activity
Yjsy FY 2006 FY 2007 FY 2008 FY 2009 FY 2010
-
976,048
560,000
60.000
jk.$ 1 200,000 S - $ $ - $
936,714 804,685
595,407 -
91,466
177
8,686 - -
46,850 - -
53,752 - - _
C
Project Title: KIB Waste Management Implementation
Project Number: 164
Project Description: Implementation of waste management plan developed under EVOSTC project.
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance 2005 -06
2006 -07 2007 -08 2008 -09 2009 -10
Administration $ 630,000 $ 274,651
$ 355,349 $ 100,000
$ $ - $ - $
Land - -
Site Investigation
- _
Design Services - -
-
Construction 1,111,400 124,170
987,230 704,685
Equipment - 527,373
(527,373) -
Other Services 10,521
(10,521)
Contingency -
Overhead - -
-
Totals $ 1,741,400 $ 936,715
$ 804,685 $ 804,685
$ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
,
Operating Budget Effect: None
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 2005 -06
2006 -07 2007 -08 2008 -09 2009 -10
Administration $ 25,000 $ 14,386
$ 10,614 $
$ - $ - $ - $
Land - -
Site Investigation -
Design Services 50,000 93,833
(43,833) -
Construction 470,000 487,188
(17,188)
Equipment 10,000 -
10,000
Other Services 5,000
5,000
Contingency
-
Overhead - -
Totals $ 560,000 $ 595,407
$ (35,407) $
$ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: State Grant with Federal monies
,
Operating Budget Effect: None
178 1
r
s Project Title: ADF &G Research Project Project Number: 02107
Project Description: A feasibility study to determine whether Alaska Dept. of Fish & Game offices should
remain in their present building or build a new building near other similar facilities.
.. Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
Administration $ 15,000 $ 13,002 $ 1,998 $ 2,526 $ $ $ $
Land - - -
�' Site Investigation - - -
Design Services 185,000 101,294 83,706 83,178
Construction - - - -
Equipment
Other Services
Contingency
Overhead - - -
'� Totals $ 200,000 $ 114,296 $ 85,704 $ 85,704 $ $ $ $
Cost Beyond 5 -year program: None
•• Source of Funding: State Grant
Operating Budget Effect: None
s
Project Title: KHS Pool filter
Project Number: 05006
Project Description: replace failing filters
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
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
179
;CAPITAL PROJECTS Life -to -Date Completed FY 2006 FY ''2b06
Fund 490- Enterprise Funds Capital Projects Budget Projects Additions L -T -D Budget,
Revenues:
Landfill Closeout /Leachate Treatment $3,000,000 $ $ $ 3,000,000
Transfer- Facilities Fund 125,000 125,000
Transfer- Hospital 615,000 615,000
Total Revenues /Transfers In $ 3,740,000 $ $ S3.740,000
Projects:
165 Landfill Closeout /Leachate Treatment $3,000,000 $
03112 Hospital access and parking phase I & II 700,000
03113 Hospital Specialty Clinic roof repair /replace 40.000
$ - $3,000,000
700,000
40.000
M
Previous Activity Activity Activity Activity Activity
rs Activity FY 2006 FY 2007 FY 2008 FY 2009 FY 2010
$ 2,306,657 $ 393,343 $ 300,000 $ S S
125,000 - -
350,000 265,000 - -
$ 2,331,955 $ 233,000 $ 435,045 $ -
21,971 130,000 548,029 - -
79,712 -
181
Project Title:
Landfill Closeout /Leachate Treatment
182
Project Number: 165
Project Description:
Construct leachate control building and drainage at the Landfill.
Expenditure Category
Estimated Prior Years
Project
handicap, and public parking.
Total Cost Expenditures
Balance 2005 -06
2006 -07 2007 -08 2008 -09 2009 -10
Administration
$ 35,000 $ 72,339 $
(37,339) $
$ 15,000 $ - $ - $ -
Land
- -
_
Site Investigation
-
$ $ $ $
Design Services
350,000 396,692
(46,692)
-
Construction
2,615,000 1,862,340
752,660 233,000
420,045
Equipment
- 584
(584) -
-
Other Services
-
Construction 665,000
Contingency
125,000
523,029
Overhead
20,000
-
20,000
Totals $ 3,000,000 $ 2,331,955 $ 668,045 $ 233,000 $ 435,045 $
Cost Beyond 5 -year program: None
Source of Funding: State Grant and Loan ,
Operating Budget Effect: None
182
Project Title: Hospital Access and Parking Phase I & 11
Project Number: 03112
Project Description: Constuct new access from Pezanof Drive; Construct doctor's,
handicap, and public parking.
Expenditure Category Estimated
Prior Years Project
Total Cost
Expenditures Balance
2005 -06
2006 -07 2007 -08 2008 -09 2009 -10
Administration $ 5,000
$ 16,666 $ (11,666)
$ 5,000
$ $ $ $
Land -
- _
_
Site Investigation 5,000
- 5,000
5,000
Design Services 5,000
5,305 (305)
-
-
Construction 665,000
- 665,000
125,000
523,029
Equipment 20,000
20,000
-
20,000
Other Services
-
_
Contingency
Overhead
- -
-
_
Totals $ 700,000
$ 21,971 $ 678,029
$ 130,000
$ 548,029 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Enterprise Fund
Operating Budget Effect: None
182
.w
0
.r.
0
Mimi
MENEM
Project Title: Hospital Specialty Clinic roof repair /replace Project Number: 03113
Project Description: Repair /replace roof as needed on hospital Specialty Clinic.
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2005 -06 2006 -07 2007 -08 2008 -09 2009 -10
Administration $ 1,000 $ 1,602 $ (602) $ $ $ $ $
Land - -
Site Investigation
Design Services
Construction 39,000 78,110 (39,110)
Equipment
Other Services
Contingency
Overhead - -
Totals $ 40,000 $ 79,712 $ (39,712) $ $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Enterprise Fund
Operating Budget Effect: None
183
VM
ENTERPRISE FUNDS
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
Per GASB 33, grants are no longer amortized which has significantly reduced retained earnings in the Enterprise Funds.
185
Hospital
Solid Waste
Enterprise
Kodiak Fisheries
911
Enterprise Fund
Fund
Research Center
Service
Total
Beginning Retained Earnings
$ (271,891)
$ (6,534,432)
$ (1,005,806)
$ 32,643
$ (7,779,486)
Revenues
Collection Fees
$2,378,060
-
2,378,060
Disposal Fees
1,086,000
1,086,000
State Revenue Sharing
-
_
PKIMC Gain
_
_
Rents and Royalties
720,000
1,366,800
-
2,086,800
Customer Charges
-
-
69,000
69,000
Interest Earnings
-
60,000
-
60,000
Other
38,000
-
-
-
38,000
Total Revenues and Transfers in
3,502,060
720,000
1,426,800
69,000
5,717,860
Total Available Funds
3,230,169
(5,814,432)
420,994
101,643
(2,061,626)
Expenses
Waste Collection
1,415,000
-
-
1,415,000
Waste Disposal
2,087,060
-
-
2,087,060
Personnel costs
-
166,270
10,500
176,770
Contracted Services
-
58,500
58,500
Dorm Facility
-
21,600
-
21,600
Depreciation
1,276,560
744,294
2,020,854
Debt service interest
59,060
446,780
505,840
Other
-
502,970
502,970
Transfers out
-
320,230
-
-
320,230
Total Use of Funds
3
1,655,850
1,881,914
69,000
7,108,824
Est. Retained Earnings 6/30/06
$ (271,891)
$ (7,470,282)
$ (1,460,920)
$ 32,643
$ (9,170,450)
Per GASB 33, grants are no longer amortized which has significantly reduced retained earnings in the Enterprise Funds.
185
PROGRAM BUDGET SUMMARY ,
MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL
Program Description '
The Kodiak Island Borough provides waste collection, waste disposal, and limited recycling services for the residents
'
and commercial generators of the greater Kodiak urban area. A private contractor provides collection services. Individuals
and commercial generators can deliver solid waste such as garbage, construction debris, scrap metal, asbestos, used oil,
,
medical and household hazardous wastes to the baler facility.
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 population of the greater Kodiak area is considered as well as the business arena.
'
Goal
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 2005 -2006
• Operate the baler /landfill facility in a cost effective and safe manner
• Complete the construction of the wastewater treatment facility to treat garbage and building wastewater
• 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.
• Identity potential transfer station areas.
• Prepare a request for proposals for a lateral expansion design. '
• Acquire a replacement bull dozer.
Significant Budget Changes '
There is an increase in the budget to keep pace with increases in operating costs.
186
,
1 187
MUNICIPAL SOLID WASTE
'
REVENUES AND EXPENDITURES
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
'
Revenues
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Collection Fees
$1,689,814
$2,251,246
$2,210,300
$2,179,248
$2,378,060
Disposal Fees
1,055,454
907,478
1,086,000
923,477
1,086,000
Penalty /Interest
36,856
13,856
13,000
42,151
13,000
'
Metals Recycling
35,993
44,311
25,000
33,434
25,000
Operating transfers
1,691,164
0
0
0
0
'
Use of Fund Balance
TOTAL REVENUES
0
$4,509,281
0
$3,216,891
0
$3,334,300
0
$3,178,310
0
$3,502,060
Expenditures
'
Waste Collection:
Allocated Salaries
5,000
2,000
0
0
0
Contracted Services
1,275,845
1,324,943
1,328,000
1,418,830
1,400,000
'
Support Goods & Services
33,970
31,995
14,800
9,421
15,000
Waste Disposal:
Personnel Services
312,934
342,131
375,520
394,552
379,690
Employee Benefits
120,254
152,983
194,600
194,525
223,670
Contracted Services
99,880
152,837
190,000
207,282
219,000
Contributions
4,020
5,445
0
9,853
10,000
Support Goods & Services
876,117
780,009
777,780
861,460
949,580
'
Depreciation
185,632
259,800
258,000
259,445
305,120
Operating transfers
0
0
195,600
0
0
TOTAL EXPENDITURES
$2,913,652
$3,052,143
$3,334,300
$3,355,368
$3,502,060
PERSONNEL
Position:
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
Environmental Specialist
1
1
1
1
Baler /Landfill Supervisor
1
1
1
1
Baler Operator II
1
1
1
2
Baler Operator 1
4
4
4
3
TOTAL
7
7
7
7
PERFORMANCE
INDICATORS
'
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Total Solid Waste Disposal, Tons
16,821
17,303
17,253
17,813
Baled Waste, tons
11,675
11,353
11,557
11,548
'
Scrap Metals received, tons'
1,516
888
1,162
1,100
Asbestos, cubic yards
667
276
300
300
*does not include white goods (appliances)
1 187
PROGRAM BUDGET SUMMARY
HOSPITAL ENTERPRISE FUND
Program Description
On April 22, 1997, the Kodiak Island Borough leased the Kodiak Island Hospital to Providence Health System in
Alaska. The hospital is now known as the Providence Kodiak Island Medical Center to reflect the partnership. The lease
payment made to the Kodiak Island Borough is $60,000 per month. This money will be used to pay the debt on the Kodiak
Island Hospital.
The main source of revenue for this fund is from the lease payments made by Providence, which totals $720,000 per ,
year. Another source of revenue is provided for in the lease, which provides for Providence to share, in equal amounts, any
operating gains made by the hospital in the previous fiscal year. While not required to share any losses, the Borough can
receive up to a maximum amount of $600,000 via this provision.
Goal '
This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees related to I
serial bond debt incurred by the Borough to construct the Providence Kodiak Island Medical Center.
Objectives for 2005 -2006 '
• 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.
J
Significant Budget Changes
No significant budget changes. I
1
188
'
HOSPITAL ENTERPRISE FUND
$5,583
$6,434
$6,463
Employee Benefits
REVENUES
AND EXPENDITURES
0
506
0
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Depreciation
1,272,892
1,261,302
1,276,560
1,238,064
State Revenue Sharing
$39,084
$0
$0
$0
$0
Interest Earnings
655
0
0
84
0
Gain /Loss on Sale
(2,171)
38,389
16,949
18,000
0
Other
54,000
0
0
0
0
PKIMC Gain
0
0
0
0
0
MR[ Contributions
0
1,305
0
0
0
Fuller Trust Proceeds
56,428
0
0
0
0
Providence Lease
720,000
720,000
720,000
1,153,333
720,000
Use of Fund Balance
0
0
934,162
0
935,850
Operating Transfers In
785,251
0
0
0
0
Sale of Fixed Assets
0
0
0
0
0
TOTAL REVENUES
$1,653,247
$721,305
$1,654,162
$1,153,417
$1,655,850
Expenditures
Employee Salaries
$5,583
$6,434
$6,463
Employee Benefits
219
568
0
506
0
Contracted Services
54,000
(7,977)
0
0
0
Support Goods & Services
2,671
28,398
0
30,170
0
Depreciation
1,272,892
1,261,302
1,276,560
1,238,064
1,276,560
Debt Service Interest Payments
1st Union Bank loan
22,352
0
0
0
0
NBA FY 2000 loan
38,389
16,949
18,000
0
0
Facilities loan
0
63,470
64,000
69,784
59,060
Operating Transfers
224,340
1,994,560
295,602
295,602
320,230
TOTAL EXPENDITURES
$1,620,446
$3,363,704
$1,654,162
$1,640,589
$1,655,850
189
1
PROGRAM BUDGET SUMMARY I
KODIAK FISHERIES RESEARCH CENTER I
Program Description ,
The Kodiak Island Borough is the owner /landlord of this state of the art fisheries research center. Federal, state and
university biologists are performing research. This facility is managed, operated and maintained, as well as repaired by the
Engineering and Facilities department of the Borough. The Kodiak Fisheries Research Center (KFRC) houses a multi- agency
research team committed to the preservation, enhancement and management of the North Pacific marine ecosystem and its
resources. In addition, the KFRC contains a public interpretive center that provides an educational and interactive overview of
Kodiak Island wildlife, marine life and fisheries research programs through graphic display panels, interactive computer
programs and videos, a topographic map of Kodiak Island, a touch tank with live tide pool creatures and a 10 foot in diameter
aquarium featuring local marine finfish, shellfish and other marine organisms.
As with the Hospital Enterprise fund, the main source of revenue from this facility is in the form of lease payments. The major
tenant of the facility is the National Oceanic and Atmospheric Administration (NOAA) and its subsidiary, National Marine
Fisheries Service (NMFS). Other important tenants are the State of Alaska's Department of Fish and Game, and the
University of Alaska School of Fisheries and Marine Sciences.
Goal
To provide a world -class research center for use by the National Marine Fisheries Service (a division of NOAA), the
Alaska Department of Fish and Game, and the University Alaska School of Fisheries and Marine Science. To also
provide an interpretive center to enhance the public's knowledge, understanding and appreciation of the rich diverse
ecosystem surrounding the Kodiak Archipelago. '
Objectives for 2005 - 2006
• 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.
i�
190 1
KODIAK FISHERIES RESEARCH FACILITY
REVENUES AND EXPENDITURES
'
Expenditures
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
RESEARCH FACILITY
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
$159,792
$155,676
$97,350
$170,611
$98,200
Interest Earnings
$71,875
$16,863
$40,000
$35,096
$60,000
Rents and Royalties
1,538,968
1,559,600
1,589,700
1,566,070
1,366,800
Contributions
0
0
0
616
744,294
Use of Fund Balance
0
0
380,729
0
455,114
Transfer -In
0
0
0
0
0
'
Sale of Fixed Assets
0
0
0
0
0
TOTAL REVENUES
$1,610,843
$1,576,463
$2,010,429
$1,601,782
$1,881,914
'
Expenditures
RESEARCH FACILITY
Personnel
$159,792
$155,676
$97,350
$170,611
$98,200
Employee Benefits
41,293
45,445
54,590
57,099
68,070
Support Goods & Services
0
0
44,305
3,848
12,430
Depreciation
744,114
745,259
744,114
745,258
744,294
Debt Service - Interest
503,300
485,713
466,820
466,813
446,780
Janitorial
42,443
35,078
47,000
37,487
47,000
Heating
47,016
78,072
80,000
109,132
95,000
Electrical
136,323
153,512
178,000
152,116
178,000
'
Plumbing
14,933
10,012
73,540
10,991
73,540
Air Conditioning
1,959
21
2,000
32
2,000
Elevators
2,191
1,991
2,000
2,387
2,000
'
Miscellaneous
84,150
75,501
199,110
61,441
93,000
Operating Transfers
0
0
0
0
0
'
Subtotal
$1,777,514
$1,786,280
$1,988,829
$1,817,215
$1,860,314
DORM FACILITY
'
Heating
Electrical
$7,281
5,109
$2,611
4,025
$7,000
7,500
$5,834
4,169
$7,000
7,500
Plumbing
5,794
2,784
3,700
2,616
3,700
Miscellaneous
4,038
5,273
3,400
2,029
3,400
'
$22,222
$14,693
$21,600
$14,648
$21,600
TOTAL EXPENDITURES
$1,799,736
$1,800,973
$2,010,429
$1,831,863
$1,881,914
PERSONNEL
'
Position:
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
Maintenance Engineer
1
1
1
1
Receptionist/Interpretive Specialist
1
1
1
1
Maintenance Worker
0.5
0.5
0.5
0.5
TOTAL
2.5
2.5
2.5
2.5
191
PROGRAM BUDGET SUMMARY
911 SERVICE
Program Description
This program is funded solely by a levy on individual phone lines in the area served. This levy generates
approximately $5,750 in revenue each month. The program provides for maintenance of an enhanced emergency response
call -in system. The system hardware (located in the City of Kodiak dispatch center) instantly displays owner and address
information from the phone number calling into 911. This system ensures appropriate and timely response to anyone calling,
even when they are incapable of conversing with the dispatcher. The Community Development department is responsible for
maintenance of the mapping that supports the E911 system.
Goal
Provide quick and efficient emergency service response to all service subscribers.
Objectives for 2005 -2006
• 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
192
911 SERVICE
REVENUES
AND EXPENDITURES
F.Y. 2003
F.Y. 2004
F.Y. 2005
F.Y. 2005
F.Y. 2006
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Customer Charges
$68,003
$101,435
$69,000
$26,721
$69,000
TOTAL REVENUES
$68,003
$101,435
$69,000
$26,721
$69,000
Expenditures
Allocated Salaries
$10,500
$9,000
$10,500
$3,000
$10,500
Contracted Services
60,000
71,427
58,500
66,177
58,500
TOTAL EXPENDITURES
$70,500
$80,427
$69,000
$69,177
$69,000
193
APPENDIX
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
low earth orbit satellites, as well as military, scientific and research missions.
Kodiak is home to the largest U.S. Coast Guard base in the country, employing nearly 1,400 people and providing vital
services to the marine industries that are an integral part of Kodiak's make -up as well as making a significant contribution to
the Kodiak community.
' The Seafood industry is by far the largest industry in the Kodiak Island Borough. This industry includes commercial fishing,
fisheries research, management and enforcement, seafood processing, and maintenance and support services. Kodiak is home
to the largest port in the State, housing over 700 commercial vessels and consistently ranks among the top ten ports in the
United States in terms of amount and value of product delivered.
The preliminary unemployment rate at June 30, 2005 is 8.4 %, compared to 93% at June 30, 2004. Hiring of seasonal cannery
' workers traditionally peaks around July and is virtually nil in December, which generally accounts for seasonal lows and highs
in unemployment. The local unemployment rate has fluctuated from 4.3% to 15.3% over the last five years, but the overall
average has around 9 %.
' The assessed value of real and personal property in the Kodiak Island Borough rose from $654,134,651 in fiscal year 1997 to
$798,915,949 in fiscal year 2006, an increase of approximately 23% 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.
t
1 195
11
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
MAYOR
Jerome Selby
PO Box 1962
Kodiak, AK 99615
ASSEMBLY MEMBERS
Deputy Presiding Officer
Tuck Bonney
P.O. Box 2265
Kodiak, AK
Tom Abell
P.O. Box 2224
Kodiak, AK 99615
Pat Branson
P.O. Box 3888
Kodiak, AK 99615
Reed Oswalt
PO Box 722
Kodiak, AK 99615
Cecil Ranney
11240 Womens Bay Drive
Kodiak, AK 99615
Nancy Wells
P.O. Box 1814
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
Judith Nielsen, 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
196
Term
Expires
2007
2005
2005
2007
2005
2006
2005
2007
t
t
Contact Information
Borough Offices
Mailing Address
Kodiak Island Borough
710 Mill Bay Road
Kodiak, AK 99615
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
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
197
2005 -2006
Personnel Summary
2002
2003
2004
2005
2006
Department
Approved
Approved
Approved
A pproved
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
3.00
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
4.25
4
3_00
3.00
3.00
Subtotal General Fund
28.25
28.00
27.00
29.00
29.00
'
Child Care Program
1.00
1.00
1.00
1.00
1.00
Buildings and Grounds
0.00
0.00
0.50
1.00
1.00
Bayside Fire Department
1.00
1.00
1.00
1.00
1.00
'
Municipal Solid Waste
5.00
5.00
5.00
7.00
7.00
Kodiak Fisheries Research
2.00
2_00
2.50
2.00
2_00
Total
37.25
37.00
37.00
41.00
41.00
198
IN-
1 199
KODIAK ISLAND BOROUGH
CLASS TITLES AND PAY RANGES
a
ASSESSING
Pay Range
Annual Salary
Assessor
24.0
$60,034 - $80,740
1
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
r
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
Finance Director
24.5
$61,535 - $82,758
General Accountant
20.5
$50,505 - $67,924
Revenue Accountant
20.5
$50,505 - $67,924
Accounting Technician /Accounts Payable
15.0
$38,492 - $51,767
Accounting Technician /Payroll
15.0
$38,492 - $51,767
Cashier
11.0
$31,592 - $42,488
Secretary 111
11.0
$31,592 - $42,488
Local Administrator - Child Care Assistance Program
12.0
$33,192 - $44,639
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
i 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
1 199
KODIAK ISLAND BOROUGH
MISCELLANEOUS STATISTICAL DATA
Last Ten Fiscal Years
(a) The majority of Village Schools are grades K -12
(b) All non - teaching employees.
200
1996
1997
1998
1999
Land area - square miles
7,130
7,130
7,130
7,130
Miles of improved street
21.6
21.6
21.6
21.6
Building permits:
Permits issued
201
148
182
192
Value of buildings (thousands)
11,728
7,822
24,302
15,007
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 within 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
9
8
7
Number of support personnel (b)
104 (c;
101
156
163
Number of teachers (d)
199
199
202
208
Number of students
2,872
2,862
2,851
2,798
Number of Municipal Employees
65.5
61.5
42.75
37.25
Elections:
Number of registered voters
8,217
9,350
9,957
10,389
Number voting in last election
1,471
2,120
2,076
1,972
Percent of registered voters
18%
23%
21%
19%
(a) The majority of Village Schools are grades K -12
(b) All non - teaching employees.
200
2000 2001 2002
7,130 7,130 7,130
25.4 25.4 25.6
210 231 220
11,806 12,882 11,934
2 2 2
1 1 1
2003
2004
2005
7,130
7,130
7,130
25.6
25.6
25.6
213
223
205
14,623
17,658
12,689
2
1
2
1
2
1
224 224 223 223 223 223
16 16 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
8
7
7
7
7
n/a
n/a
136.76
136.76
227.14
216.89
n/a
n/a
195.61
195.61
200.99
146.25
2,810
2,774
2,821
2,821
2,697
2,675
37
37
39
39
41
41
10,100
10,421
10,085
10,085
9,234
9,282
3,861
2,521
2,914
2,914
2,006
2,040
38%
24%
29%
29%
22%
22%
(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.
201
202
DEMOGRAPHIC STATISTICS
KODIAK,
ALASKA
Last Ten Fiscal Years
Fiscal
School
Unemployment
Year
Population (a)
Enrollment (b)
Rate (c)
1996
15,400
2,872
13.7%
1997
14,058
2,862
7.7%
1998
14,181
2,851
8.2%
1999
13,848
2,798
6.8%
2000
13,989
2,810
7.2%
2001
13,913
2,774
9.5%
2002
14,167
2,821
8.9%
2003
13,874
2,750
10.0%
2004
13,811
2,677
9.5%
2005
13,466
2,675
9.5%
Sources (a) per State Dept of Larbor
(b) State of Alaska, Dept of Education
(c) Department of Labor
202
PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS
KODIAK, ALASKA
Last Ten Fiscal Years
CON STRUCTION
PROPERTY VALUE*
* Estimated actual value of real property
** Nontaxable real property values based on Borough Assessing records from Kb Systems.
Source: Borough Assessing records, City of Kodiak building department and local bankers
203
Commercial
Residential
Deposits
Fiscal
No. of
No. of
in Local
Year
Permits
Value
Permits
Value
Banks
Commercial
Residential
Nontaxable
1996
41
3,862,599
160
7,864,907
108,116,331
157,911,064
391,545,900
2,404,872,414
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
N/A
N/A
N/A
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
* Estimated actual value of real property
** Nontaxable real property values based on Borough Assessing records from Kb Systems.
Source: Borough Assessing records, City of Kodiak building department and local bankers
203
State Per Capita Tax Comparison
2,000
1,800
1,600
1,400
1,200
1,000
600
600
400
200
PROJECTED ASSESSED VALUES
Fiscal Years 1996 - 2005 are actual, with projection through 2010
$1,200,000,000
$1,000,000,000
$800,000,000
$600,000,000
$400,000,000
$200,000,000
$0
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
204
Bristol Bay Haines Kenai Aleutians Fairbanks Denali Matanuska- Ketchikan Kodiak Lake &
Borough Borough Peninsula East North Star Borough Susitna Gateway Island Penisula
Borough Borough Borough Borough Borough Borough Borough
PROJECTED POPULATION
18,000
16,000
14,000
12,000
10,000
8,000
6,000
4,000
2,000
0
J 15,400
13,989
14,058 14,181 13,848 13,913 14,167 13,874 311 13,881
■ ■ ■ ■I ■ ■ ■ I■ 13,466 n 13,650 ' 3,394 13.120 1z9a4
996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
Projected Student Enrollment
2,900
2,850
2,800
2,750
2,700
2,650
2,600
2,550
2,500
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
205
GLOSSARY
1
I GLOSSARY
1 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).
1 207
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.
wi
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 j
resources, all related liabilities, and residual equities or balances, and changes therein are recorded and
208
�J
' 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.
1 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.
1100]
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
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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
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.
' 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.
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