2005 Annual Operating Budget BookKODIAK ISLAND BOROUGH
ADOPTED BUDGET
FOR
FISCAL YEAR ENDING JUNE 30 2005
AS SUBMITTED BY:
PATRICK CARLSON
BOROUGH MANAGER
ON
APRIL 29, 2004
AND AS AMENDED BY THE KODIAK ISLAND BOROUGH
AND ADOPTED ON JUNE 3, 2004
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
GABRIELLE LEDOUX, MAYOR
TUCK BONNEY, DEPUTY MAYOR
TOM ABELL
PAT BRANSON
ROBIN HEINRICHS
CECIL RANNEY
WAYNE STEVENS
NANCY WELLS
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TABLE OF CONTENTS I
INTRODUCt ION............................................................................................................................................ ..............................
43
BUDGETMESSAGE .................................................................................................................... ..............................8
GENERALFUND REVENUE ............................................................................................................... ...............................
44
BUDGETCALENDAR ................................................................................................................. .............................13
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT ...................................... ...............................
46
STRATEGICPLAN ...................................................................................................................... .............................18
BOROUGHASSEMBLY ....................................................................................................................... ...............................
MANAGER'S OFFICE ........................................................................................................................... ...............................
48
50
FINANCIALSUMMARIES ........................................................................................................... .............................27
CLERK'S OFFICE .................................................................................................................................. ...............................
'
FUNDSTRUCTURE .............................................................................................................................. ...............................
27
54
FISCALPOLICY .................................................................................................................................... ...............................
28
BUILDING AND GROUNDS FUND -PARKS OPERATION AND MAINTENANCE ..................... ...............................
FUNDSUMMARY ...................................................................................................................................... ...............................
33
58
GENERALFUND ......................................................................................................................... .............................37
ASSESSING ............................................................................................................................................ ...............................
60
REVENUE SOURCES AND GENERAL FUND ESTIMATES ............................................................................. ............................... 37
FUNDBALANCE ................................................................................................................................... ...............................
43
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES ........................................... ...............................
GENERALFUND REVENUE ............................................................................................................... ...............................
44
SPECIALREVENUE FUND RECAP .................................................................................................... ............................... 86
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT ...................................... ...............................
46
BOROUGHASSEMBLY ....................................................................................................................... ...............................
MANAGER'S OFFICE ........................................................................................................................... ...............................
48
50
CLERK'S OFFICE .................................................................................................................................. ...............................
52
BUILDING AND GROUNDS FUND -MENTAL HEALTH CENTER ................................................. ............................... 96
LEGALSERVICES ................................................................................................................................ ...............................
54
98
FINANCE.................................................................................................................................................. .............................
BUILDING AND GROUNDS FUND -PARKS OPERATION AND MAINTENANCE ..................... ...............................
'
FINANCE/MANAGEMENT INFORMATION SERVICES .................................................................. ...............................
58
102
104
ASSESSING ............................................................................................................................................ ...............................
60
106
ENGINEERINGAND FACILITIES ...................................................................................................... ...............................
COMMUNITYDEVELOPMENT DEPARTMENT .............................................................................. ...............................
62
64
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BUILDINGINSPECTION ...................................................................................................................... ...............................
66
110
ECONOMICDEVELOPMENT .............................................................................................................. ...............................
68
112
GENERALADMINISTRATION ........................................................................................................... ...............................
70
114
EMERGENCYPREPAREDNESS ......................................................................................................... ...............................
72
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SCHOOLDISTRICT SUPPORT ............................................................................................................ ...............................
74
HEALTHAND SANITATION ............................................................................................................... ...............................
EDUCATION CULTURE AND RECREATION .................................................................................. ...............................
76
78
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TRANSFERS ........................................................................................................................................... ...............................
80
SPECIAL FUNDS .................................................................................................... ...............................
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES ........................................... ...............................
83
SPECIALREVENUE FUND RECAP .................................................................................................... ............................... 86
CHILDCARE ASSISTANCE PROGRAM ............................................................................................ ............................... 88
RESOURCEMANAGEMENT ............................................................................................................... ............................... 90
BUILDINGAND GROUNDS FUNDS .................................................................................................. ...............................
92
BUILDING AND GROUNDS FUND- BOROUGH BUILDING ........................................................... ............................... 94
BUILDING AND GROUNDS FUND -MENTAL HEALTH CENTER ................................................. ............................... 96
BUILDING AND GROUNDS FUND - SCHOOL BUILDINGS ............................................................. ...............................
98
BUILDING AND GROUNDS FUND -PARKS OPERATION AND MAINTENANCE ..................... ...............................
100
COASTALMANAGEMENT ............................................................................................................... ...............................
LOCAL EMERGENCY PLANNING COMMITTEE .......................................................................... ...............................
102
104
WOMENSBAY ROAD SERVICE AREA .......................................................................................... ...............................
106
SERVICEDISTRICT NO. 1 ................................................................................................................. ...............................
108
SERVICEAREA NO. 2 ........................................................................................................................ ...............................
110
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MONASHKABAY ROAD SERVICE AREA ..................................................................................... ...............................
112
BAYVIEW ROAD SERVICE AREA .................................................................................................. ...............................
114
FIREPROTECTION AREA NO. 1 ...................................................................................................... ............................... 116 1
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WOMENS BAY FIRE DEPARTMENT ............................................................................................... ...............................
118
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT ................................... ...............................
120
'
WOODLAND ACRES STREET LIGHT AREA .................................................................................. ...............................
TRINITY ISLANDS LIGHTING DISTRICT ....................................................................................... ...............................
122
124
MISSION LAKE TIDE GATE SERVICE AREA ................................................................................ ...............................
126
TRINITY ISLANDS SUBDIVISION PAVING DISTRICT ................................................................................. ...............................
128
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KODIAK ARTS COUNCIL .................................................................................................................. ...............................
FACILITIESFUND .............................................................................................................................. ...............................
130
132
TOURISMDEVELOPMENT ............................................................................................................... ...............................
134
FULLERTRUST ....................................................................................................................................... ...............................
DEBTSERVICE FUND ................................................................................ ............................... ............................139
136
DEBT SERVICE - EDUCATION AND HEALTH .............................................................................. ...............................
150
'
DEBT SERVICE - OTHER .................................................................................................................. ...............................
CAPITALPROJECTS FUNDS .................................................................... ............................... ............................155
152
'
ENTERPRISE FUNDS ................................................................................. ............................... ............................181
MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL ......................................... ...............................
182
HOSPITALENTERPRISE FUND ....................................................................................................... ...............................
184
KODIAK FISHERIES RESEARCH CENTER......... ......
911 SERVICE ........................................................................................................................................ ...............................
186
188
APPENDIX ................................................................................................... ............................... ............................191
1 GLOSSARY ................................................................................................. ............................... ............................203
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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.
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Kodiak Island Borough
Fiscal Year 2005
Electorate
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
Borough Attorney
Assistant Fire
Chief
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Community
Development
Director
Associate Planner
LRP
Associate Planner
Enforcement
Drafting Technician
Secretary III
Borough Mayor
Borough Assembly
Borough Manager
Borough Clerk
Finance/MIS
Director
Assistant Clerk Deputy Clerk
Administrative
Assistant
Arts Council
Director
Assessor
ssessor
Finance/MIS
Director
Property Appraiser
MIS Programmer/
Secretary III
Analyst
Assessment Clerk II
General
MIS Operations
Accountant
Assessment Clerk I
Supervisor
Accounting Tech
Accounts Payable
MIS Network
Accounting Tech
Administrator
Payroll
Childcare Assistance
Administrator
Revenue
Accountant
Cashier
5
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
Kodiak Island Borough
Alaska
For the Fiscal Year Beginning
July 1, 2003
President Executive Director
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget
Presentation Award to the Kodiak Island Borough for its annual budget for the fiscal years beginning July 1, 1990 through July 1,
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 2005 award.
71
I FISCAL YEAR 2005 AT A GLANCE
' The Borough's general fund mill rate was increased 1 mill. This brings the total General Fund Mill Rate to 10.25 mills. This will
reflect a tax bill of $1,025 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 Borough will contribute an amount equivalent to 10.71 mills to the School District
' this year
There will be a transfer of $348,620 from the General Fund to Debt Service for annual payments of principal and interest on the 1998,
' 2000E, 2000F, 2003, and 2004 bonds. Because the Facilities Fund is transferring $550,368 and the Hospital Enterprise Fund is
transferring $295,602 to the Debt Service Fund for payment of principal and interest on the 1998, 2000E, 2000F, 2003, and 2004
bonds the General Fund of the Kodiak Island Borough does not have to make principal and interest payments on these bond issues as
related to the Kodiak Island Hospital. This is a savings to the General Fund in the amount of $845,970, or more than one mill.
The Facilities Fund is growing every year. At the end of FY2004 the fund balance of the Facilities Fund should be $37,664,821.
Accordingly, we have budgeted $1,400,000 in interest earnings for fiscal year 2005.
' This year P.E.R.S (Public Employees Retirement System) raised our employer contribution rate from 0 to 5 %. We have also been
informed that are rate will go up 5% in FY2006 and another 5% in FY2007. A 5% increase in our PERS rate increases General Fund
' expenditures by $76,000.
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BUDGET MESSAGE
KODIAK ISLAND BOROUGH
Fiscal Year 2005
BUDGET LETTER OF TRANSMITTAL
The Residents of Kodiak Island Borough
Kodiak, Alaska 99615
Residents,
Transmitted herewith is the fiscal year 2005 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 2005
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 FY2005 Budget
The fund balance of the General Fund increased $316,708 in FY2004. This means that the General Fund had a fund balance of
$2,104,804 going into FY2005. The Borough did reserve $ 768,207 of this fund balance to balance the FY2005 budget leaving an
unreserved fund balance of $1,336,597. Major variances in the FY2004 budget to actual are listed below.
Federal Payment in Lieu of Taxes came in well above budget. We budgeted $685,739 and the actual revenue was $808,739, or
$123,000 over budget. Federal- shared revenues for the National Wildlife Refuge in Kodiak did come in $40,000 under budget,
$379,000 instead of the budgeted $420,000.
Severance taxes in FY2004 were higher than in FY2003 and FY2002. In FY 2004 severance taxes were $799,693 compared to
$702,065 in FY2003 and $728,064 in FY2002. To see the trend in commercial fishing severance taxes please see the chart on page 39
State raw fish tax in FY2004 was $$649,928. This is $190,840 less than FY2003's total of $840,768 and $714,320 less than
FY2002's total of $1,364,248. Please refer to the Fish Chart on page 41.
The winter of 2003/2004 was particularly bad in terms of weather. In FY2003 snow removal costs for all of the service districts was
$32,842. In FY2004 snow removal cost was $157,794, an increase of $124,952 or 380 %.
The State made their last payment in FY 2003 to the Borough for the sale of Shuyak Island. The total purchase price of this Island to
the State of Alaska was 42 million dollars. The Borough established a special revenue fund named the "Facilities Fund" to account
for the sale of this asset and the use of the proceeds. Eighty -five percent of the interest earnings from the previous year can be used
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for insurance, debt reimbursement (capped at 50 %), and capital projects, the remaining 15% must be kept in the fund for inflation
proofing.
' The Borough voters approved a bond sale in FY2004 with the first payments to be made in FY2005. The annual payments on these
bonds will be about $700,000 per year. The State is going to reimburse the Borough for 70% of the debt service payments leaving the
Borough with an obligation of around $210,000 per year.
Major Policy Issues
' The major policy issue for FY2005 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 FY2005 we did have to increase our property tax rate form 9.25 mills to 10.25 mills, an increase of 1 mill. Most of
this increase did go to the debt service fund to pay for the new 2004 bond issue.
' Paying for increased education costs is one of the major problems for the Borough. As illustrated on page 75 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.
This year the Borough's total School District budget is $8,333,440 with a direct contribution to the school district of $7,326,440 and
in -kind services budgeted at $1,007,000.
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
$300,970 for FY2005. 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 FY2004 the Facilities fund is moving $550,368 to pay for a portion of this debt service
expense.
In FY2004 General Fund expenditures exceeded revenues by $ 316,708. This leaves the Borough with an estimated fund balance in
the General Fund of $2,104,804. We have budgeted to "use" $768,207 of this fund balance in FY2005. This would leave 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.
' 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.
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Scrap metal, corrugated cardboard, aluminum, used oil, household hazardous waste, and white paper, are items that are being ,
recycled, or removed from the landfill. Our landfill permit is in the final stages of approval by the 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 10.25 mills, an increase of 1 mill. 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 did allow an increase for new debt service and inflation. In FY2004 a bond issue was approved that was sold in FY
'
2005. 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 was in a state of decline from FY 1996 to FY 1999 but it did go up in FY2000 to
FY2002. Unfortunately the fund balance did go down in FY2003 $1,034,727 due to the "Jane Doe" lawsuit. The fund balance did
technically go up $295,890 in FY2004 to $2,104,805. This year's budget does include a use of fund balance in the General Fund of
$768,207 that leaves an unreserved fund balance of $1,336,598 for FY2004. There is a chart on fund balance on page 43.
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12%
Since FY2000, Borough General Fund revenues have increased from $10,186,537 to an estimated $11,382,885 an increase of
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General Fund expenditures are expected to increase from $9,827,480 in FY2000 to a budgeted $12,151,092 in FY2005, an
increase of $2,323,612. During this time frame General Fund School District expenditures went from $6,500,341 to a budgeted
$8,536,207, an increase of $2,035,866. As you can see almost the entire increase in expenditures since FY2005 has been for increased
education funding.
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 years interest earnings for building insurance, debt service, and capital projects. In FY2005 the Facilities fund is
budgeted to transfer $550,368 to building and grounds for property insurance and $300,970 to debt service. If the Facilities fund were
not available this $851,338 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. 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 FY2005 is $783,909,250, an increase of $13,272,485 (1.7 %) over
FY2004's value of $770,636,765.
'
The total proposed budget for fiscal year 2005 calls for expenditures and transfers of $25,626,090. The Kodiak Island
Borough School District's (KIBSD) proposed budget of $25,735,170 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 $51,158,959.
The largest component of the Budget is the General Fund. The proposed General Fund budget is $12,151,092 or 47% of the
total budget. Of this, $7,887,207 is for transfers to other funds (mostly KIBSD) leaving expenditures in the General Fund of $
'
4,263,885, which amounts to just 35% of the total General Fund Budget.
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' General Fund revenues are budgeted at $9,027,070 (74%) from property taxes, $899,240 (7 %) from severance taxes, $89,500
(1%) from licenses and permits, $1,225,075 (10 %) from intergovernmental sources, $100,000 (1 %) from interest earnings, and
$42,000 ( <I %) from miscellaneous revenue. To balance the budget we budgeted using $768,267 of our fund balance. This is 6% of
' our revenue budget.
General Fund expenditures and transfers are budgeted at $1,238,912 (17 %) for general government, $137,730 (1 %) for public
' safety, $8,536,207 (70 %) for education, $125,987 (1 %) for culture and recreation, $267,037 (2 %) for health and welfare, $320,560
(3 %) for assessing, $871,735 (8 %) for finance and MIS, and $652,924 (4 %) for community development. The FY2005 budget totals
$12,151,092, which is $1,132,317 more than actual expenditures of $11,018,775 in FY2004.
' Debt service will be $829,091 more in FY2005 than it was in FY2004; $2,734,470 in FY2005 compared to $1,905,379 in
FY2004. The 1993 GO bond issue was paid off in FY2004 but a new bond issue (2003 GO) was passed in FY2003 and sold in
FY2004.
' 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 $7,826,705 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 FY2005 and beyond. The State of Alaska is not receiving the money from the sale
of oil that it did several years ago. This is due to both declining production on the North Slope and decreased prices. Because of these
' declining revenues the State is trying to cut or contain costs wherever possible. One large area is education. While the State has
continued level funding, the State has not kept up with the escalating cost of education. This means that the Boroughs pay for a larger
share of education by making up the difference in diminishing state support for education.
' Along with cuts in State and Federal funding are the increasing costs of complying with State and Federal regulations such as
the Clean Water Act, wetland regulations, and others.
' The economy of the Borough is sound. We have a diversified economic base including fishing, timber harvesting, tourism, a
rocket launch facility, a Fisheries Research Center, and a large contingent of Federal and State government employees. The 1998
Bond issue was given an A- rating by Fitch, providing recognition of our strong economy. It is imperative that we continue to be
' financially responsible and seek cost effective improvements throughout Borough operations.
I 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 FY2004. We
will be submitting this budget to the GFOA for their evaluation.
Acknowledgment
Particular appreciation is directed to all members of the Kodiak Island Borough staff for their cooperative, efficient and
dedicated service during the past year is expressed. Special appreciation is also given to the finance department for their assistance in
the preparation of this document. Also, I would like to give thanks to each member of the Assembly for their interest and support in
adopting legislation, goals, and policy guidance that allows staff to conduct the financial affairs of the Kodiak Island Borough in a
progressive and responsible manner.
Conclusion
11
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 I
the taxpayers of the Kodiak Island Borough.
Respectfully submitted,
KODIAK ISLAND BOROUGH
R Co'�
Patrick Carlson
Borough Manager
Karleton G. Short
Finance Director
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INTRODUCTION
BUDGET CALENDAR
' KODIAK ISLAND BOROUGH
FISCAL YEAR 2005
' The following activity is outlined as essential for the orderly formulation of the fiscal year 2005 Borough
budget (July 1, 2004 through June 30, 2005).
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DATE
ITEM
BY
January 23, 2004
Budget Preparation Message
Manager
January 23
Distribution of budget worksheets to aid departments and
Finance Officer
service districts in submitting their requests
January 26
Distribution of forms to gather input from autonomous not -for-
Manager
p rofit organizations
February 6
Final day for departmental budget requests to be returned to
Department
Manager via Finance Officer
Heads
February 20
Revenue forecast all funds
Finance Officer
February -March
Work sessions to resolve or justify differences of department
Manager/ Finance
budgets
Officer/
Dept. Heads
February 20
Due date for public and not-for-profit agencies budget requests
Manager
March 31
Receipt of Service District budgets
Service Districts
April 29
Annual budget message /Distribution of draft budget to
Manager
Assembl
April 29
Prior to April 30, submission of proposed budget and budget
Manager/
message for Assembly in a work session (per KIB Code
Finance
Subsection 3.08.030) to include KIBSD budget
Officer /Mayor/
Assembl
April -May
Assembly department review
Manager/
Dept. heads
April 30
Receipt of KIBSD budget (if KIBSD wants their budget
School District
incorporated into KIB budget, then by April 1
May 20
Introduction of Budget Ordinance Power Point presentation)
Manager
Ma 20
Publication on hearing
Clerk
June 3
Public hearing and adoption of budget (as required by KIB Code
Assembly
Section 3.8.50 ) by June 10
July 1
Budget execution
All concerned
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The Budget Process
The budget process begins on the first Friday in January of each year with the budget preparation message by the Borough '
Manager. At this time, budget worksheets are distributed to the various departments to aid them in preparing their requests. The
following week, forms are distributed to solicit input from the villages and from autonomous, not - for - profit organizations.
Departmental budget requests must be returned to the Finance Department by the second week in February. Departments '
must include line item monetary requests and goals and objectives for the upcoming fiscal year. 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 t
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.
1
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.
14
i
1
' 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 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.
1
1
n
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).
In all funds when goods and services are not received by the end of the year, the encumbrances lapse.
15
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STRATEGIC PLAN
'
Introduced by:
Manager Carlson
Requested by:
Assembly
Drafted by:
Manager Carlson
Introduced:
01/08/2004
'
Adopted:
01/10/2004
KODIAK ISLAND BOROUGH
'
RESOLUTION NO. 2004 -04
A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
'
ADOPTING THE KODIAK ISLAND BOROUGH
1
L'
STRATEGIC PLAN FOR THE YEARS 2004 -2008
WHEREAS, the Kodiak Island Borough Assembly held a strategic planning session on January 3,
2004; and
WHEREAS, this session culminated in the preparation of the Kodiak Island Borough Strategic Plan
for the years 2004 -2008; 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 2004 -2008, which outlines the Kodiak Island
Borough's mission, vision, and guiding principles, is hereby adopted.
ATTEST:
Judith A. Nielsen, cmc, Borough Clerk
r
KODIAK ISLAND BOROUGH
Gabrielle LeDoux, Borough Mayor
Kodiak Island Borough, Alaska
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS 10TH DAY OF JANUARY 2004
17
Resolution No. 2004 -04
M
STRATEGIC PLAN
(FISCAL YEARS 2004 -2008)
Adopted by the Kodiak Island Borough Assembly
Resolution No. 2004 -04
KODIAK ISLAND BOROUGH'S MISSION, VISION, AND GUIDING PRINCIPLES
I. MISSION
Our Mission is to provide quality service to the public in a fiscally responsible manner while fulfilling
Borough responsibilities and exercising powers required by Alaska Statute Title 29 and the Kodiak Island
Borough Code of Ordinances.
II. VISION
Our vision is that the Kodiak Island Borough government is trusted and respected as a leader in
providing the highest quality of services to the public in a cost effective, efficient manner, that is open,
dynamic, and focused.
Kodiak Island Borough, Alaska Resolution No. 2004 -04
18
' 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
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's resources and will strive to
maximize the life, value, and utility of the public property under our trusteeship.
TEAMWORK
We will work professionally and cooperatively together as a team with a spirit of mutual respect to
accomplish our mission, recognizing the important contributions each member can bring to the operation.
Kodiak Island Borough, Alaska
19
Resolution No. 2004 -04
fl
IV. KODIAK ISLAND BOROUGH GOALS
The Kodiak Island Borough was created as a regional government to serve the public by financing and
administering the primary functions of Education, Assessment and Collection of Taxes, Land Use through
Planning and Zoning, Mental and Physical Health, and General Administration. Other services include Solid
Waste Collection and Disposal, Parks and Recreation, Economic Development, and Animal Control. It is our
overall goal to provide these services in an efficient and cost effective manner, and to strive for public
satisfaction. The following strategies are designed to accomplish these goals and are modified annually to be
used as a foundation for the design and implementation of the Kodiak Island Borough's annual budget.
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. I
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) I
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
1. Pursue increased funding at the state and federal level to offset the local cost for education.
a. Maintain a vigilant and active lobbying effort to ensure a strong voice for education at the
state and federal level and pursue a formal legislative definition of "minor maintenance
and in -kind expenses ", by the State.
b. Continue to actively participate and support regional organizations such as the Alaska
Municipal League and the Southwest Alaska Municipal Conference as vehicles for
increased funding for education.
C. Continue to support and pursue Borough formation and School District consolidation in
order to create a fairer distribution of the cost of education.
This adopted power is restricted to Hospital and Mental Health services only.
Kodiak Island Borough, Alaska
20
Resolution No. 2004 -04
L
F
' 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 that 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.
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. Create and provide to the voters a General Obligation Bond ballot to take advantage of
the current program for State participation on bonded debt for school facilities that
provides sufficient information to assist the public in making a decision.
' b. Focus on projects that are eligible for the State's Major Maintenance bond program and
ensure that all eligible projects are submitted for consideration and scoring.
' 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.
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 physical plant needs are met and to coordinate with Kodiak
College.
5. Continue to support educational solutions between the College and KIBSD that generate training
' and educational opportunities that assist transition form school to work.
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
Ll
Kodiak Island Borough, Alaska
21
Resolution No. 2004 -04
0
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. 1
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. 1
a. Ensure all user fees cover the actual cost of providing the service unless a lower level of
funding has been approved by the Assembly to minimize general fund subsidies of
special services.
4. Increase the volume and quality of public information and education using all forms of media in
a cost - effective manner that allows for interactive or two -way communications.
a. Expand and maintain a quality web page that allows for access to public interest in items
such as meeting schedules, minutes, and agendas, review items, along with maps showing
trails, wetlands, ownership, and evacuation plans and additional links to other public
resources.
b. Provide the Assembly and public with accurate and timely financial reports that reflects
the Borough's financial position in a user - friendly format.
5. Review current policies and procedures to reduce the inventory of tax- foreclosed property
through annual sale that minimizes negative community impacts.
6
7
a. Review current process to ensure all properties are reviewed and selected for documented
public purposes prior to disposal in a timely manner.
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 seek out and evaluate all options for providing superior services through
consolidation, annexation, unification or other methods that may maximize efficiencies.
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 conduct another land sale in the summer of 2004 of land
that is appropriate for development and in demand.
DI
Kodiak Island Borough, Alaska Resolution No. 2004 -04
22
H
I J
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. Tax Assessment and Collection Goals and Objectives
1. Continue to provide a comprehensive taxation and assessment program that is fair and equitable
' for all citizens and provides adequate funding to accomplish the mission statement.
a. Review all forms of taxation to ensure 100% inclusion.
b. Continue to review the property inventory to ensure valuations and data are current.
2. Review taxation options with an eye towards diversification of taxation in order to spread the tax
burden as much as possible.
' a. Review current flat rate boat tax and make recommendations to cover cost of
administration.
3. Implement a Geographic Information System (GIS) for the Borough.
a. Form a steering committee of GIS stakeholders to address the implementation and
' maintenance of a web ready GIS system.
b. Encourage the participation of other entities to collaborate cooperatively in the GIS
process and ensure compatibility to the greatest extent possible with federal and state
' agencies.
C. Integrate the GIS program with the E -911 system and seek financing opportunities
through the grant process.
D. Planning and Zoning Goals and Objectives
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 and update and incorporation of the various area plans.
Kodiak Island Borough, Alaska Resolution No. 2004 -04
23
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 citizens 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.
b. Identify future site for landfill expansion area and options for utilization of existing
E. Community Health Goals and Objectives
1. Create long -term facilities Master plan for the Hospital and Mental Health Center.
long for health
a. Working with the contractor and advisory groups to create a -term plan
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.
2. Seek to acquire sufficient land to support future Hospital growth that is reflective of the long-
term facilities plan for the Hospital.
a. Utilizing the product of E. 1. a., seek to acquire sufficient land to serve any future
construction needs.
3. Continue to advocate for hospital costs and citizen medical expenses to be carried by the State
and Federal government in a fairer manner, along with seeking out additional grant
opportunities.
Objectives
F. Solid Waste Collection and Disposal Goals and
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. Integrate the Solid Waste Rate Study into current operations.
b. Identify future site for landfill expansion area and options for utilization of existing
landfill after closeout.
Kodiak Island Borough, Alaska Resolution No. 2004 -04
24
0
u
1
1
1
1
F
C. Review and implement any needed operational safety items at the landfill facility that are
consistent with federal and state standards.
d. 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.
e. 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.
G. Parks and Recreation Goals and Objectives
1 2.
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.
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.
H. Economic Development Goals and Objectives
1. Maintain vigilance and effective participation in fishery politics and legislation that advocates for
' long -term preservation of landings of product to the Borough and ensures any environmental
restrictions on fisheries are based on sound science and fairly reflect any socio- economic impacts
on our region.
' a. Pursue a comprehensive and effective program that leads to sustainable and economically
productive fisheries that ensure the long -term health of the fishery habitat and ecosystem.
' b. Find and work with industry representatives that have a regional and cooperative focus to
assist in the direction of efforts and resources in affecting fisheries policy and legislation.
C. Determine and foster strategies to create a statewide force to offset negative, incorrect or
misleading information about fisheries.
2. Actively pursue construction of the proposed Public Air Terminal Facility at the State Airport
that includes a fiscal plan and a review of the feasibility of an Airport Authority.
a. Ensure the Public Air Terminal Facility is integrated with the State and Borough
Kodiak Island Borough, Alaska Resolution No. 2004 -04
' 25
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.
I. Animal Control Goals and Objectives
1. Continue to support a program that protects the public and animals in a cooperative cost effective
and efficient manner.
a. Continue to have the Community Development Department monitor the contract to
t
ensure conflicts are minimized and public health and safety is maximized.
Kodiak Island Borough, Alaska Resolution No. 2004 -04
26
FINANCIAL SUMMARIES
FINANCIAL SUMMARIES
FUND STRUCTURE
The Borough accounts are organized on the basis of fund and account groups, each of which is considered a separate
' accounting entity. Operations of each fund are accounted for with a separate set of self - balancing accounts that comprise its assets,
liabilities, fund equity, revenues, and expenditures or expenses as appropriate. Borough resources are allocated to and accounted for
in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.
The various funds in this report are grouped into 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 Pr0lect Funds - Capital Projects Funds are used to account for financial resources to be used for acquisition or construction
' of major capital facilities and equipment.
' 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.
1 27
1
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.
t
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.
between
The budget must be structured so that the Assembly and the general public can readily establish the relationship
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 I
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. I
28 1
Capital Construction
Emphasis will be placed upon continued reliance on a viable level of pay -down capital construction to
fulfill needs in an Assembly approved comprehensive capital improvements program.
Program Expansions
Proposed expansion to existing programs and services must be submitted as budgetary increments requiring
detailed justification. Every proposed program or service expansion will be scrutinized on the basis of its
relationship to the health, safety, and welfare of the community.
New Programs
New programs or services must also be submitted as budgetary increments requiring detailed justification.
New programs or services will be evaluated on the same basis as program expansion plus an analysis of
long term fiscal impacts.
Existing Service Costs
The justification for base budget program costs will be a major factor during budget review.
Administrative Costs
In all program areas, administrative overhead costs should be kept to an absolute minimum.
Functions of all departments and agencies should be reviewed in an effort toward reducing duplicate
activities within the Borough government and the autonomous and semi - autonomous agencies, which
receive appropriations from the Borough.
The budget will provide for adequate maintenance of capital plant and equipment and for its orderly
replacement.
The administration will maintain budgetary controls at the character level within each organizational unit.
(Characters are broad classifications of expenditures: fringe benefits, contractual services.)
The preparation and distribution of monthly budget status reports, interim financial statements, and annual
financial reports is required.
' The Borough will remain current in payments to the retirement system.
The Borough will develop and annually update a long -range (three to five years) financial forecasting
system that will include projections of revenues, expenditures, and future costs and financing of capital
improvements that are included in the capital budget.
The Borough will develop and annually update a financial trend monitoring system which will examine the
' fiscal trends from the preceding five years -- trends such as revenues and expenditures per capita and
adjusted for inflation, liquidity, or operating deficits. Where possible, trend indicators will be developed
and tracked for specific elements of the Borough's fiscal policy.
' 2. Debt Policies
The Borough will not fund current operations from the proceeds of borrowed funds.
1 29
3.
4.
The Borough will confine long -term borrowing to funding of capital improvements or projects that cannot be financed from
current revenues.
I
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.
I
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.
30 1
1
1
1
1
1
1
1
1a.
1
1
1
1
1
i
The Borough will obtain the best possible return on all investments consistent with the underlying criteria of liquidity and
safety of principal.
The Borough will regularly review contractual opportunities for consolidated banking services.
Accounting, Auditing, and Reporting Policies
The Borough will establish and maintain a high standard of accounting practices in conformance with Generally Accepted
Accounting 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:
31
Emergency Contingency 1.00% of General Fund
Personnel Contingency .50% of General Fund
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 2005 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 $1,336,597 unreserved fund balance in the General Fund easily covers these amounts.
32
Fund Summary
Budget Summary, All Funds
Fiscal Year 2005
33
Special
Debt
Capital
General
Revenue
Service
Projects
Enterprise
Fund
Funds
Funds
Funds
Funds
Total
Estimated Beginning Balance
$
2,104,804
$40,319,758
$ 192,230
523,069
$ (4,741,121)
$
38,398,740
Revenues
Property Taxes
$7,973,550
693,790
-
-
8,667,340
Bed Tax
-
45,000
45,000
Non Ad Valorem Taxes
$198,520
-
198,520
Payment in Lieu of Taxes
$705,000
1,000
706,000
Severance Taxes
$899,240
-
899,240
Penalties & Interest on Taxes
$150,000
-
150,000
Rents & Royalties
-
430,000
2,309,700
2,739,700
User Fees
3,296,300
3,296,300
Land Sales Activites
-
205,000
-
205,000
Licenses & Permits
$89,500
21,000
110,500
Federal Revenues
$400,075
-
400,075
State Revenues
$825,000
137,657
$1,371,643
3,541,122
5,875,422
Fines
$800
-
-
-
800
Interest Earnings
$100,000
1,405,800
6,760
1,000
40,000
1,553,560
Miscellaneous
$36,200
128,560
-
-
107,000
271,760
Sale of Fixed Assets
$5,000
-
-
-
5,000
Transfers In
$0
317,670
1,356,067
390,000
-
2,063,737
Total Available Funds
$
13,487,689
$ 43,705,235
$ 2,926,700
$ 4,455,191
$ 1,011,879
$
65,586,694
Expenditures
General Government
$2,110,647
-
-
-
-
2,110,647
Education
8,536,207
1,981,740
10,517,947
Health & Welfare
267,037
752,730
1,427,560
2,447,327
Assessing
320,560
-
-
320,560
Community Development
652,924
652,924
Child Care Assistance
-
79,750
79,750
Resource Management
231,000
231,000
KIB Buildings
736,270
736,270
Coastal Management
25,650
25,650
Road Maintenance
364,300
364,300
Fire Districts
-
586,650
586,650
Public Safety
137,730
122,607
260,337
Culture and Recreation
125,987
56,910
-
182,897
Economic Development
-
45,000
2,010,429
2,055,429
Solid Waste
-
$3,334,300
3,334,300
Capital Outlay
-
3,364,742
3,364,742
Other
-
573,162
-
573,162
Transfers Out
0
851,338
-
295,602
1,146,940
Total Use of Funds
$
12,151,092
$ 3,672,637
$ 2,734,470
$ 3,364,742
$ 7,067,891
$
28,990,832
Estimated Funds Available 6/30/05
$
1,336,597
$ 40,032,598
$ 192,230
$ 1,090,449
$ (6,056,012)
$
36,595,862
33
Kodiak Island Borough F.Y. 2005 Mill Rates
Tax Code Area ( TCA)
Borough City of
Fund Kodiak
100
Road
Fund
240
Road
Fund
242
Road
Fund
244
Road Fire
Fund Fund
246 250
Street
Fire Fire Light
Fund Fund Fund
252 254 260
Street Tide
Light Gate
Fund Fund
261 262
Total
TCA 1
10.25 2.00
12.25
City of Kodiak
TCA 2
10.25
1.00
1.50
0.00
12.75
Woodland Acres Street Lighting
Fire Protection Area No. 1
Service Area No. 1
TCA 3
10.25
1.25
11.50
KIB Airport Fire Protection Area
TCA 4
10.25
1.00 1.50
12.75
Bayview Road Service Area
Fire Protection Area No. 1
TCA 5
10.25
10.25
Entire Borough
(excluding special assessment areas)
TCA 6
10.25
1.50
1.50
13.25
Monashka Bay Road Service Area
Fire Protection Area No. 1
"No Road Service Properties
10.25
1.50
ii.75
TCA 7
10.25
1.00
1.50
12.75
Service Area No. 1
Fire Protection Area No. 1
"No Road Service Properties
10.25
1.50
11.75
TCA 71
10.25
1.00
1.50
1.00
13.75
Mission Lake Tide Gate Area
'No Road Service Properties
10.25
1.50
1.00
12.75
TCA 72
10.25
1.00
1.50
0.50
13.25
Trinity Islands Street Lighting
TCA 8
10.25
1.50
11.75
Fire Protection Area No. 1
TCA 9
10.25
2.00
1.25
13.50
Womens Bay Rd & Fire Service Area
'No Road Service Properties
10.25
1.25
11.50
34
1 TEN -YEAR ANALYSIS OF TAX RATE AND LEVY
1
Fiscal
Personal Property
Real Property
Total
Year
Assessed Value
Assessed Value
Assessed Value
'
1996
101,835,076
538,627,500
640,462,576
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
'
Note: FY2005 is an estimated
figure
1
Tax Rate Per $1,000
Last Ten Years
1
12.00
1
10.00
'
8.00
1
� 6.00
1
4.00
1
2.00
'
0.00
1996
1997 1993
1999 2000
2001 2002
1
Fiscal Year
1
1
1
35
Mill Total
Rate Tax Levv
6.75 4,341,250
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
3003 2004 2005
Assessed Values - Last Ten Years
900, 000, 000
800,000,000
700,000,000
600,000,000
d
500,000,000
v
N
N
a 400,000,000
N
Q
300,000,000
200,000,000
100,000,000
36
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Fiscal Year
—*— Personal Property --o--Real Property —w--Total Assessed Value
GENERAL FUND
Id
III
GENERAL FUND
' Revenue Sources And General Fund Estimates
' The largest source of revenue for the general fund continues to be property taxes at 74%. Intergovernmental revenue constitutes 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 2005.
GENERAL FUND REVENUE SUMMARY
General Fund Revenues
Revenues
Property Tax
37
Licenses & Permits
so.--To.. Interoovernmental Revenues
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2002 Actual
2003 Actual
2004 Budget
2004 Actual
2005 Budget
Property Tax
$8,645,543
$8,136,381
$8,180,031
$8,199,100
$9,027,070
Severance Tax
728,064
702,065
836,000
799,693
899,240
Licenses & Permits
95,859
116,176
89,500
118,030
89,500
Intergovernmental Revenues
2,040,977
1,873,528
1,203,915
1,201,694
1,225,075
Interest Earnings
294,676
171,532
127,570
121,827
100,000
Miscellaneous Revenues
340,900
1,037,550
901,600
895,139
42,000
Use of Fund Balance
0
0
222,575
0
768,207
Total
$12,146,019
$12,037,232
$11,561,191
$11,335,483
$12,151,092
General Fund Revenues
Revenues
Property Tax
37
Licenses & Permits
so.--To.. Interoovernmental Revenues
1
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 2005 is based on the assessed valuation as of January 1, 2004.
That value is estimated to be $777,907,4515. KIB has set the tax levy for real and personal property at 10.25 mills, which will
generate estimated property tax revenue of $7,341,672 with 86% being from real property and 14% being from personal property.
The current delinquency rate is 3 %. For budget purposes, the amount of tax generated by one (1) mill is $777,900.
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 I
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 $190,000.
PAYMENT IN LIEU OF TAXES I
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. PELT 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 2005 PILT revenue, $685,000, is based on what was received in fiscal year 2004.
SEVERANCE TAXES
The Kodiak Island Borough levies a tax on certain natural resources that are severed or harvested within the boundaries
Kodiak Island Borough. The tax rate is the borough -wide mill levy, which is currently 10.25 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 2005 is $6,000.
Timber Severance Tax. The estimated value for timber is $50,000. This is an increase over last year's budgeted amount of
$30,000. 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 and we overestimated the decrease in revenue last year. With this year's budget we
are attempting to bring the budget amount in line with the actual trend.
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 2005 at $800,000.
38 1
1
1
Overall the 2005 severance tax is estimated to be $856,000. For budget purposes, the amount of tax generated by one (1)
mill is $83,500.
Severance Taxes
1,200.000
1,000,000
800,000
ew.000
400,000
200,000
■Fish •Mining ■Timber
F1
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 $91,227 or 78% in FY 20043. 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
$68,000 for fiscal year 2005. The total budgeted amount for licenses and permits is $89,500.
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 FY05.
39
0
1995 1998 1997 1998 1999 2000 2001 2002 2003 2004
1
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.
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 Developing '
Floating 5% Floating 3%
Salmon Cannery 4.5% Shore -based 1%
Shore -based 3%
Fisheries businesses file with the State on a calendar year. Their tax returns are due by March 31 of the following year. '
From the taxes collected, the Department of Revenue distributes the taxes based on locale of the business. Municipalities will receive
50% of the tax collected from businesses within their jurisdiction. If the tax is collected within a city as well as a borough, the '
payment will be split equally between the borough and the city. For those businesses that operate outside a municipality or organized
borough 50% of those funds collected are shared through an allocation program administered by the Alaska Department of
Community and Economic Development.
The other fishery tax is the fishery resource landing tax (AS43.77). This tax is levied on processed fishery resources first '
landed in Alaska. The tax is based on the unprocessed value of the resource. This value is determined by multiplying a statewide
average price per pound (based on Alaska Department of Fish and Game data) by the unprocessed weight. This tax is primarily '
collected from factory trawlers and floating processors which process fishery resources outside of the state's 3 -mile limit and bring
their products to Alaska for transshipment.
This tax is also based on a calendar year and is to be filed by March 31. The rate is based on classification. The Alaska '
Department of Fish and Game determines whether the resource is "established "' or "developing ". The rates are as follows:
established 3 %, and developing 1 %. The tax collected in this category is distributed in the same manner as the fisheries business tax.
Budgeting for this revenue is difficult. As with our severance tax on raw fish there are many factors. Not only do we need to
consider the number of fish available for harvesting, the market price of fish at the time of purchase, environmental and market issues,
we do not know all of the businesses filing with the State, we also do not know the statistics of the tax collected outside the '
municipalities and unorganized boroughs. For budgeting purposes, we look at the prior years revenues and the factors that are known
and budget accordingly. This method estimated 2005 fish tax revenue to be $805,000.
40
�
Fish Tax Revenue Sharing
1,500
1,000
I
c
500
0
INTEREST EARNINGS
' Interest Earned on Investments. KIB Code of Ordinances sections 3.04.01 through 3.04.030 establishes 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 2005 the General Fund is expected to have approximately $7,500,000 held in
investments. With an expected return of rate between 1.25% and 1.5 %, we are estimating interest revenue to be $100,000.
' Interest Earnings
'
700,000
600,000
1996
500,000
'
400,000
2000
2001
'
300,000
2004
200,000
'
100,000
0
'
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
'
41
1995 1996 1997 1998 199PIS -1 Y-2000 2001 2002 2003 2004
1
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 2005, total miscellaneous revenue is budgeted at $36,200. ,
42 1
r
'
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 FY2005 Projected
Assumes JudgnvM Paid in FY 2003
'
3,500,000
3,000,000
2,972,225
2,838,837
2,500,000
2,048,941
2,100,000
2,000,000
1,804,110
1,569,205
1,500,000
1,419,678
1,331,793
'
1,142,515
1,000,000
783,459
500,0 00
i
0
1996 1997 1998 1999 20W 2001 2002 2003 2004 2005
r
'
CHANGES IN GENERAL FUND BALANCE
LAST TEN YEARS
1
2,000,000
1,500,000
' 1,000,000
500,000
0
t - 500,000
- 1,000,000 } ( 923,284) (785,746) (768207)I
(1,034,727)
- 1,500,000
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
1
We estimate a fund balance of $2,100,000 for fiscal the fiscal year ending June 30, 2004. For fiscal year 2005 we are anticipating
using $768,207 of fund balance, leaving an ending balance of $1,332,000.
1
' 43
GENERAL FUND REVENUE
Property Tax
Real Property
Personal Property
TOTAL PROPERTY TAXES
Non Ad Valorem Taxes
Boat Tax - over 5 tons
Motor Vehicle Tax
TOTAL NON AD VALOREM TAXES
Payment in Lieu of Taxes
PILOT - Federal
PILOT - Kodiak Island Housing
TOTAL PAYMENT IN LIEU OF TAXES
Severance Taxes
Fish
Mining
Logging
TOTAL SEVERANCE TAXES
Penalties and Interest Tax
Penalties and Interest
TOTAL PENALTIES & INTEREST TAX
Licenses and Permits
Building Permits
Subdivision
Conditional Use Permit
Zoning Compliance
Exception
Variance Fee
Zoning Change Fee
Electric Permit
Plumbing Permit
Planning & Zoning (P &Z) Review Fee
Dog License
TOTAL LICENSES AND PERMITS
INTERGOVERNMENTAL REVENUES
Federal Shared Revenue
National Wildlife Refuge
National Forest Fund
TOTAL FEDERAL SHARED REVENUE
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005 s
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$5,928,208
$5,929,999
$6,102,180
$6,076,102
$6,923,110
1,015,284
1,063,617
1,026,210
981,285
1,050,440
$6,943,492
$6,993,616
$7,128,390
$7,057,387
$7,973,550
$6,644
$7,979
$8,520
$7,275
$8,520
194,793
193,799
190,000
165,148
190,000
$201,437
$201,778
$198,520
$172,423
$198,520
$1,337,974
$786,014
$685,121
$808,739
$685,000
18,289
23,919
18,000
24,728
20,000
$1,356,263
$809,933
$703,121
$833,467
$705,000
$674,613
$639,487
$780,000
$746,118
$841,490
7,444
4,988
6,000
6,822
6,190 �.
46,007
57,590
50,000
46,753
51,560
$728,064
$702,065
$836,000
$799,693
$899,240
$144,351
$131,054
$150,000
$135,823
$150,000
$144,351
$131,054
$150,000
$135,823
$150,000
$68,126
$88,646
$68,000
$91,227
$68,000
7,030
6,000
4,000
6,995
4,000
800
1,000
2,000
2,050
2,000
6,792
3,140
4,000
3,820
4,000
200
0
500
0
500
2,000
200
500
250
500
400
1,400
500
450
500
5,330
6,761
5,000
8,943
5,000
4,581
4,212
3,000
3,887
3,000
600
150
500
75
500
0
4,667
1,500
333
1,500 _
$95,859
$116,176
$89,500
$118,030
$89,500
$420,733 $394,064 $420,000
92 67 0
$420,825 $394,131 $420,000
$379,039 $400,000
68 75
$379,107 $400,075
44
J
WN
E Miscellaneous - Classified
Jury Duty
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
Sale of Copies
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
'
State Shared Revenues
1,114
1,925
600
1,539
2,000
'
State Revenue Sharing
$109,221
$111,700
$0
$0
$0
Municipal Assistance
119,829
128,514
0
0
0
Temporary Fiscal Relief
0
0
146,320
146,321
0
Raw Fish Tax
Raw Fish Tax - Off Shore
1,287,344
76,904
796,373
44,395
573,595
50,000
573,595
76,333
755,000
50,000
Fisheries Revitalization Aid
0
362,963
0
0
0
Telephone and Electric
26,854
26,202
14,000
26,338
20,000
Liquor License
0
9,250
0
0
0
'
TOTAL STATE SHARED REVENUES
$1,620,152
$1,479,397
$783,915
$822,587
$825,000
'
TOTAL INTERGOVERNMENTAL
$2,040,977
$1,873,528
$1,203,915
$1,201,694
$1,225,075
Fines
0
0
200,000
200,000
0
'
Animal Control
$290
$455
$500
$85
$500
Zoning Violations
150
0
300
0
300
$1,000,000
TOTAL FINES
$440
$455
$800
$85
$800
Interest
Sale of General Fixed Assets
$1,063
$0
$5,000
Interest Earnings
$294,676
$171,532
$127,570
$121,827
$100,000
$5,000
TOTAL INTEREST
$294,676
$171,532
$127,570
$121,827
$100,000
E Miscellaneous - Classified
l
1
1 45
Jury Duty
$138
$38
$100
$103
$100
Sale of Copies
17,112
15,111
24,000
15,408
24,000
'
Sale of Maps
1,114
1,925
600
1,539
2,000
Sale of Computer Data
1,112
1,600
2,000
1,350
0
Fee - Dishonored Checks
25
50
100
35
100
Other
108,690
6,236
10,000
14,109
10,000
Legal Fee Reimbursement
4,681
0
2,000
0
0
Passport Fees
6,525
12,135
7,000
12,510
0
TOTAL MISC. CLASSIFIED
$139,397
$37,095
$45,800
$45,054
$36,200
Use of Fund Balance
$0
$0
$222,575
$0
$768,207
Operating Transfers In
'
Land Sale
$0
$650,000
$50,000
$50,000
$0
Building and Grounds
0
0
200,000
200,000
0
Hospital
0
350,000
600,000
0
0
Capital Projects
TOTAL OPERATING TRANSFERS IN
200,000
$200,000
0
0
$850,000
600,000
0
$1,000,000
$850,000
$0
Sale of Fixed Assets
Sale of General Fixed Assets
$1,063
$0
$5,000
$0
$5,000
'
TOTAL SALE OF FIXED ASSETS
$1,063
$0
$5,000
$0
$5,000
TOTAL REVENUES, OTHER FINANCING
SOURCES AND TRANSFERS IN
$12,146,019
$12,037,232
$11,561,191
$11,335,483
$12,151,09T
l
1
1 45
fl
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT
GENERAL FUND EXPENDITURES BY DEPARTMENT
f'
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
EXPENDITURES
Dept. 100 Borough Assembly
$130,302
$150,043
$158,210
$137,850
$159,410
Dept. 105 Borough Manager
210,326
187,472
218,870
194,938
209,110
Dept. 110 Borough Clerk
265,107
279,180
292,968
292,205
330,102
Dept. 115 Borough Attorney
196,185
2,519,767
188,200
89,685
188,200
Dept. 120 Finance Department
425,307
419,078
520,700
409,521
639,870
Dept. 125 Mgmt Information Services
519,779
300,302
352,510
257,239
231,865
Dept. 130 Assessing
179,816
219,789
304,360
209,133
320,560
Dept. 135 Engineering /Facilities
103,876
86,791
72,080
63,755
92,220
Dept. 140 Community Development
379,854
320,851
454,290
375,392
539,084
Dept. 142 Building Inspection
128,084
140,252
131,730
162,221
132,230
Dept. 160 Economic Development
68,653
58,245
124,100
53,652
113,840
Dept. 165 General Administration
270,005
217,122
279,272
250,590
259,870
Dept. 175 Emergency Preparedness
2,574
2,369
5,500
5,129
5,500
Dept. 180 Education Support
7,363,880
7,621,250
8,054,730
8,096,941
8,536,207
Dept. 185 Health and Sanitation
280,847
286,095
240,184
257,037
267,037
Dept. 190 Culture and Recreation
147,227
152,282
163,487
163,487
125,987
Dept. 195 Transfers
55,034
111,066
0
0
0
TOTAL EXPENDITURES
$10,726,856
$13,071,954
$11,561,191
$11,018,775
$12,151,092
f'
1
1
General Fund Expenditures by Function
Education
71%
W.
ition
i and Welfare
2%
>ssessing
3%
Finance /MIS
7%
Community Development
5%
neral Government
10%
Education support is an area that has been experiencing steady growth in the General Fund budget and currently accounts for 71% of
the expenditures projected for FY 2005. Education support has grown from nearly $4.7 million in fiscal year 1996 to a budgeted $8.3
million in fiscal year 2005, a 180% increase over ten years.
� I
GENERAL FUND EXPENDITURES BY FUNCTION
'
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2002 Actual
2003 Actual
2004 Budget
2004 Actual
2005 Budget
General Government
$1,230,835
$3,551,441
$1,209,600
$1,029,023
$1,238,912
Safety
130,658
142,621
137,230
167,350
137,730
' Public
Education
7,363,880
7,621,250
8,054,730
8,096,941
8,536,207
Culture and Recreation
147,227
152,282
163,487
163,487
125,987
Health and Welfare
280,847
286,095
240,184
257,037
267,037
Assessing
179,816
219,789
304,360
209,133
320,560
Finance /MIS
945,086
719,380
873,210
666,760
871,735
'
Community Development
Total
448,507
$10,726,856
379,096
$13,071,954
578,390
$11,561,191
429,044
$11,018,775
652,924
$12,151,092
r-
I
1 47
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 2004 -2005
• 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.
48
BOROUGH ASSEMBLY
Personnel Services
Fringe Benefits
Political Lobbyist
Support Goods & Services
TOTAL
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. 2002
EXPENDITURES
ACTUAL
ACTUAL
21
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$21,600
$21,600
$21,600
$21,600
$21,600
1,737
1,837
1,780
1,869
2,980
62,000
62,000
62,000
62,000
62,000
44,965
64,606
72,830
52,381
72,830
$130,302
$150,043
$158,210
$137,850
$159,410
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. 2002
F.Y. 2003
ACTUAL
ACTUAL
21
20
3
6
3
3
20
27
4
4
3
3
14
18
50
30
44
41
45
71
F.Y. 2004
F.Y. 2005
ESTIMATED
PROJECTED
17
18
12
10
2
2
28
27
2
2
5
4
14
15
32
30
50
45
56
50
49
PROGRAM BUDGET SUMMARY
MANAGER'S OFFICE
Program Description
The Manager is appointed by the Assembly of the Kodiak Island Borough. 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 2004 -2005
• 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.
50
MANAGER'S OFFICE
EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$144,535
$137,015
$162,100
$148,496
$143,420
Fringe Benefits
37,845
39,355
43,330
44,394
50,250
Contracted Services
0
0
0
0
0
Support Goods & Services
32,946
31,102
38,440
27,048
40,440
Capital Outlay
0
0
0
0
0
Allocated to other funds
(5,000)
(20,000)
(25,000)
(25,000)
(25,000)
TOTAL
$210,326
$187,472
$218,870
$194,938
$209,110
PERSONNEL
Number
of Employees
Position:
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
Borough Manager
1
1
1
1
Administrative Assistant
1
1
1
1
TOTAL
2
2
2
2
51
1
PROGRAM BUDGET SUMMARY I
CLERK'S OFFICE '
Program Description
The Borough clerk's office is responsible for administrative support to the Mayor and Assembly; conduction of elections, r
records management program, and providing public information.
Goal 1
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 t
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 2004 -2005 ,
• 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
�
52 1
CLERK'S OFFICE
Personnel Services
Fringe Benefits
Support Goods & Services
TOTAL
Position:
Borough Clerk
Borough Deputy Clerk
Assistant Clerk
TOTAL
Ordinances
Resolutions
Minutes (pages)
Regular Assembly Meetings
Special Meetings
Joint Work Sessions
Work Sessions
Other Meetings Attended
Plats Filed
Plats added /archived
Beverage Licenses Reviewed
Gaming Licenses Reviewed
Borough Newspage Publications
Elections
Initiative Petition
Absentee Voters - municipal
Registered Voters - municipal
Code Supplements
Archival Records Destroyed
Archival Records Added
Notary
' Passports filed
1.00 1.00
1.00 1.00
1.00
EXPENDITURES
1.00
1.00
1.00
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$141,078
$149,737
$152,940
$159,479
$164,400
27,577
38,771
33,588
50,973
59,662
96,452
90,672
106,440
81,753
106,040
$265,107
$279,180
$292,968
$292,205
$330,102
27
0
1
PERSONNEL
1
18
19
Number of Employees
20
23
25
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. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
14
18
14
15
50
30
32
30
180
172
119
120
21
20
17
18
3
6
12
10
3
3
2
2
20
27
28
27
0
1
1
1
18
19
28
20
23
25
18
20
11
6
7
7
6
7
5
5
53
53
53
53
3
2
2
2
0
2
0
0
386
142
250
250
10,085
10,099
10,101
10,000
4
3
2
2
75 cu.ft.
75 cu.ft.
100.5 cu. ft.
100 cu. ft.
99 cu.ft.
100 cu.ft.
6
100 cu. ft.
137
103
96
95
471
445
439
440
53
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 2004 -2005
• 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
54
LEGAL SERVICES
EXPENDITURES
1 --,
1
1 55
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
Legal Fees
ACTUAL
$175,188
ACTUAL
$2,497,240
BUDGET
$158,000
ACTUAL
$84,530
BUDGET
$158,000
Support Goods & Services
20,997
22,527
30,200
5,155
30,200
TOTAL
$196,185
$2,519,767
$188,200
$89,685
$188,200
1 --,
1
1 55
PROGRAM BUDGET SUMMARY I
FINANCE I
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 pages 64 and 65.
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 2004 -2005
• To maintain the Certificate of Achievement Award for Financial Reporting for fiscal year 2003.
'
• To maintain the award for a Distinguished Budgetary Presentation by the Government Finance Officers Association.
• To continue to have the Short Report (monthly financial statements) distributed within seven working days of the
end of the month.
by November 30.
• To have the Comprehensive Annual Financial Report (CAFR) distributed
• 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 2004 budget. We also ,
received the award in fiscal years 1990 through 2003.
•:• Upon submittal of our fiscal year 2002 annual report, we received GFOA's Certificate of Achievement Award. We also
received Certificate of Achievement awards for fiscal years 1988 through 2002. We are hoping to receive one for our fiscal
year 2003 report. t
•:• We have maintained our high rate of tax collections. At this time, 99.1% of FY 2003 and 98.0% of FY 2004 taxes have been
collected.
56 1
[i
1
FINANCE
1
EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$358,898
$324,601
$377,230
$306,918
$381,480
'
Fringe Benefits
89,759
98,554
113,520
96,072
139,300
Support Goods & Services
73,613
67,143
101,950
79,721
142,090
Capital Outlay
0
0
0
0
0
1
Allocated to other funds
(96,963)
(71,220)
(72,000)
(73,190)
(23,000)
TOTAL
$425,307
$419,078
$520,700
$409,521
$639,870
'
PERSONNEL
Number of Employees
Posi tion:
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
Finance Director
1
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. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Monthly Financials
Annual Report (CAFR)
6 working days
26 -Dec
15 working days
30 -Mar
10 working days
10 -Dec
10 working days
30 -Nov
Personnel Turnover
2
2
2
1
Total Tax Levy
$7,554,226
$7,662,434
$7,739,651
$8,737,770
Current Tax Collections
$7,401,663
$7,509,185
$7,598,076
$8,563,000
'
Percent of Current Taxes Collected
98%
98%
98%
98%
Outstanding Delinquent Taxes
$341,345
$307,005
$359,617
$350,000
Number of Residential Garbage Accounts
434
445
436
460
Certificate of Achievement
Yes
Yes
Yes
Yes
'
Distinguished Budgetary Presentation
Yes
Yes
Yes
Yes
Commercial Garbage Accounts
314
297
367
380
1 57
1
PROGRAM BUDGET SUMMARY I
FINANCE /MANAGEMENT INFORMATION SERVICES ,
Program Description
Provide data processing 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 specified periodic basis; oversee 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.
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 2004 -2005
• Increase user satisfaction with use of the Borough's local area network (LAN). '
• Reduce overall microcomputer costs by standardizing resources and procedures.
• Increase user's satisfaction with daily operations of LAN and personal computers (PC) through training that would
increase the working knowledge of PC's and the use of the LAN. '
• Prepare for GASB 34 software changes
• Replace one third of the Borough's PC's.
• Assist in the design and implementation of a GIS system. '
Significant Budget Changes
No significant budget changes. '
58 1
e
1 FINANCE /MANAGEMENT INFORMATION
SERVICES
EXPENDITURES
' F.Y. 2002 F.Y. 2003 F.Y. 2004 F.Y. 2004 F.Y. 2005
59
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Services
$167,086
$175,343
$198,980
$172,147
$167,630
' Personnel
Fringe Benefits
43,239
44,081
53,690
55,076
65,855
Contracted Services
14,729
0
0
0
0
' Support
Goods & Services
Capital Outlay
228,703
204,672
201,767
17,761
241,840
0
172,016
0
137,030
0
Allocated to other funds
(138,650)
(138,650)
(142,000)
(142,000)
(138,650)
TOTAL
$519,779
$300,302
$352,510
$257,239
$231,865
PERSONNEL
'
Number
of Employees
Position:
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
Senior System Analyst
1.00
1.00
1.00
1.00
Operations Supervisor
1.00
1.00
1.00
1.00
LAN Administrator
1.00
1.00
1.00
1.00
TOTAL
3.00
3.00
3.00
3.00
i
PERFORMANCE INDICATORS
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Devices
Network
193
200
200
200
users supported
3050
3050
3050
3050
Communications Lines
63
65
65
65
Local Area Networks
11
11
11
11
1
Wide Area Ethernet Connections
8
8
9
9
Network servers
33
54
55
56
AS400 users supported
135
140
140
140
Phone system users supported
800
800
800
800
59
1
PROGRAM BUDGET SUMMARY I
ASSESSING ,
Program Description
The primary function of this department is the annual valuation and assessment of nearly 5,000 real and over 2,000 personal ,
property accounts at their full and true value. The real property function requires reassessment programs phased over a three -year
period, 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, compilation of data in support of the Borough administration and
processing of appeals, along with compliance and filing activities for the severance tax.
This department also administers the E -911 address system, which requires a detailed inventory of property addresses.
Additionally, the department has taken responsibility for land sales and property acquisition support with the loss of the Resource
Manager position in FY2000.
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 2004 -2005
• Complete the implementation of the Kb software, which includes getting the digital imaging system online and i
completion of the loading of property data.
• Integrate the Kb database with the GIS /mapping to enable that system to become operational.
• 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 all borough property.
❖ Focused on the entry and valuation of property using the new computer system, which is approximately 40% complete.
Completed many activities that were historically completed by the Resource Manager.
❖ Technical and appraisal support for a variety of other Borough projects.
60 1
1
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
1
PERFORMANCE INDICATORS
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
ASSESSING
$635,931,458
$642,995,612
$678,427,713
'
116,117,602
117,456,245
EXPENDITURES
110,000,000
$752,049,060
$760,451,857
$783,909,244
$795,000,000
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
' ACTUAL
Personnel Services
$144,978
ACTUAL
$150,803
BUDGET
$198,410
ACTUAL
$139,927
BUDGET
$206,030
5,224
Fringe Benefits
28,949
43,461
77,160
47,286
81,770
2,000
Support Goods & Services
42,889
40,025
41,790
34,920
44,260
1 '
Capital Outlay
0
0
0
0
1,500
Allocated to Projects
(37,000)
(14,500)
(13,000)
(13,000)
(13,000)
f
u
TOTAL
$179,816
$219,789
$304,360
$209,133
$320,560
'
PERSONNEL
I
Number of Employees
Position:
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
Assessor
1
1
1
1
Appraiser
1
1
1
1
Assessment Clerk 1
1
1
1
1
Assessment Clerk II
1
1
0
0
Appraiser Technician
0
0
1
1
'
TOTAL
4
4
4
4
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
1
PERFORMANCE INDICATORS
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
$635,931,458
$642,995,612
$678,427,713
$685,000,000
116,117,602
117,456,245
105,481,531
110,000,000
$752,049,060
$760,451,857
$783,909,244
$795,000,000
$635,931,458
$7,064,154
$35,432,101
$6,572,237
116,117,602
1,338,643
(11,974,708)
4,518,463
$752,049,060
$8,402,797
$23,457,393
$11,090,700
5,224
5,276
5,574
6,000
1,734
1,840
1,763
2,000
$188,012,265 $253,483,952 $261,303,083 $265,000,000
1 61
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.
Goal '
To design, construct, operate, maintain, and repair all the Kodiak Island Borough owned facilities and grounds in a safe
responsible manner and to manage the programs that have been entrusted to the Engineering and Facilities Department to '
administer to maximize the benefits obtained for the costs expended.
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 2004 -2005
• Complete "build out" of the hospital ground floor '
• Continue to perform annual maintenance review of school buildings and other public facilities
• Perform seismic safety evaluations for schools/tsunami shelters
• Commence preparatory work associated with paving roads in the Woodland Acres area
• Construct and install approved bond projects for the Kodiak High School HVAC system and the Kodiak Middle School
I
concrete.
• Prepare Requests for Proposal for architectural work associated with the approved bond projects in Ouzinkie and Old
Harbor I
Significant Budget Changes
This department requests a budget increase to include a new project accountant position. I
1
62 1
63
EXPENDITURES
ENGINEERING AND FACILITIES
F.Y. 2003
F.Y. 2004
'
Personnel Services
ACTUAL
Fringe Benefits
BUDGET
Contracted Services
'
Support Goods & Services
$57,370
Allocated to Projects
$56,325
TOTAL
16,188
16,206
'
Position:
40,890
Engineering and Facilities Director
545
Project Manager
1
Secretary III
54,895
TOTAL
45,750
30,633
41,400
(40,000)
(40,000)
(120,000)
(40,000)
(120,000)
i
$86,791
1
$63,755
1
1
t
1
1
of Employees
63
EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$68,333
$57,370
$111,000
$56,325
$126,730
16,188
16,206
32,130
16,776
40,890
4,460
545
3,200
21
3,200
54,895
52,670
45,750
30,633
41,400
(40,000)
(40,000)
(120,000)
(40,000)
(120,000)
$103,876
$86,791
$72,080
$63,755
$92,220
PERSONNEL
Number
of Employees
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
1
1
1
1
1
1
1
0
1
1
1
1
3
3
3
2
63
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); 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 I
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 2004 -2005 '
• Continue the revision process for the Larsen Bay, Akhiok, Old Harbor and Chiniak Comprehensive Plans
• Complete the update and public reviews of the Womens Bay Community Plan
• Complete the update of the Emergency Operations Plan for all cities within the Borough
• Initiate the review and update of the Kodiak Island Borough Coastal Management Plan (KIBCMP)
• Initiate the review and update of the Overall Kodiak Island Borough Comprehensive Plan ( KIBCP)
• Continue work on the Kodiak Island Road System Trails Plan (KIRSTP)
• Continue implementation of the Kodiak Island Borough zoning enforcement policy to correct zoning violations,
including the use of legal action when necessary '
• Provide Borough residents and decision makers with timely and quality information
• In cooperation with Assessing, MIS and other Borough departments, complete a GIS needs assessment and continue
the transition from automated mapping services to a Geographical Information System (GIS)
Significant Budget Changes
This department has requested an increase in the contractual services budget in order to continue working on the village plan
updates, the KIBCMP, KIBCP and KIRSTP.
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 initiated the Womens Bay planning process with the completion of a town meeting and a draft goals and
objectives document
64 1
Wo
COMMUNITY DEVELOPMENT
Wo
Personnel Services
`+ Fringe Benefits
Professional Services
Support Goods & Services
Im Capital Outlay
Allocated to Projects
TOTAL
Position:
Community Development Director
Associate Planner /L.R. Planning
Associate Planner /Enforcement
Draftsman/Technician
Secretary III
TOTAL
1 1
1 1
1 1
1 1
1 1
5 5
PERFORMANCE INDICATORS
F.Y. 2002 F.Y. 2003
ACTUAL ACTUAL
Zoning Compliance Permits Issued
Planning & Zoning Commission Public Hearings
Zoning Violations - Complaints Responded To
Federal & State Project Reviews
Junk Cars Removed by the Junk Removal Program
Other Junk Removed by the Junk Removal Program
Linear feet of maps produced
Square feet of maps produced
1
EXPENDITURES
1
1
1
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$288,694
$243,413
$305,640
$260,389
5320,260
72,867
64,006
84,510
72,022
106,874
0
10,674
32,380
0
50,000
53,656
50,308
66,310
60,981
62,450
0
0
0
0
0
(35,363)
(47,550)
(34,550)
(18,000)
(500)
$379,854
$320,851
$454,290
$375,392
$539,084
PERSONNEL
Number of Employees
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
1 1
1 1
1 1
1 1
1 1
5 5
PERFORMANCE INDICATORS
F.Y. 2002 F.Y. 2003
ACTUAL ACTUAL
Zoning Compliance Permits Issued
Planning & Zoning Commission Public Hearings
Zoning Violations - Complaints Responded To
Federal & State Project Reviews
Junk Cars Removed by the Junk Removal Program
Other Junk Removed by the Junk Removal Program
Linear feet of maps produced
Square feet of maps produced
1
1
1
1
1
1
1
1
1
1
5
5
F.Y. 2004 F.Y. 2005
ESTIMATED PROJECTED
161
145
145
140
55
53
50
52
41
21
30
25
50
31
35
30
192
145
150
125
8 tons
9 tons
10 tons
8 tons
6,500 ft
7,500 ft
7,500 ft
3,000 ft
n/a
n/a
n/a
9,000 ft
65
n
PROGRAM BUDGET SUMMARY
BUILDING INSPECTION
Program Description
�J
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 2004 -2005
• To continue to serve the public in a timely manner.
• To increase inspection proficiency through training, reference materials, field inspections, and contact with the
International Code Council.
• To complete commercial plan reviews and permit issuance within one month, and to complete residential plan
reviews and permit issuance within one week 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.
BUILDING INSPECTION
EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Contracted Services
$122,377
$134,615
$124,500
$154,853
$125,000
Support Goods & Services
5,707
5,637
7,230
7,368
7,230
TOTAL
$128,084
$140,252
$131,730
$162,221
$132,230
PERFORMANCE INDICATORS
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Commercial Building Permits
29
30
44
40
Residential Building Permits
221
200
179
180
Borough Plumbing Permits
84
78
92
80
Borough Electrical Permits
121
120
180
150
67
I
PROGRAM BUDGET SUMMARY
ECONOMIC DEVELOPMENT
A
ht
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 2004 -2005
• 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
The budget for Professional Services includes funds for a lobbyist to include travel and per diem to Washington DC.
68
69
F.Y. 2004 F.Y. 2004 F.Y. 2005
BUDGET ACTUAL BUDGET
43,000
20,000
$124,100
5,499
EXPENDITURES
1
F.Y. 2003
ACTUAL
ECONOMIC DEVELOPMENT
28,500
14,002
40,153
Professional Services
0
Chamber of Commerce
$68,653
Support Goods & Services
'
TOTAL
69
F.Y. 2004 F.Y. 2004 F.Y. 2005
BUDGET ACTUAL BUDGET
43,000
20,000
$124,100
5,499
EXPENDITURES
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
28,500
14,002
40,153
33,000
0
11,243
$68,653
$58,245
69
F.Y. 2004 F.Y. 2004 F.Y. 2005
BUDGET ACTUAL BUDGET
43,000
20,000
$124,100
5,499
55,840
43,500
43,000
4,653
15,000
$53,652
$113,840
iJ
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 2004 - 2005
• 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 i
The Fringe Benefits line item has been decreased to zero since we have fulfilled our obligation to the State of Alaska for our
participation in the Retirement Incentive Program. We have budgeted the audit expense to be higher than last year due to staff
turnover at the accountant level.
0
i;
F�
70 1
III
F.Y. 2005
$0
0
0
110,000
$259,870
EXPENDITURES
F.Y. 2002
E
G NERAL ADMINISTRATION
F.Y. 2004
F.Y. 2004
'
Personnel Services
BUDGET
Fringe Benefits
$0
Professional Services
$0
Audit Expense
77,746
Support Goods & Services
0
TOTAL
5,250
0
1,000
147,104
75,808
80,118
120,000
102,930
111,201
136,899
158,272
0
$270,005
$217,122
$279,272
$250,590
III
F.Y. 2005
$0
0
0
110,000
$259,870
EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
$0
$0
$0
$369
77,746
105
0
187
5,250
0
1,000
147,104
75,808
80,118
120,000
102,930
111,201
136,899
158,272
0
$270,005
$217,122
$279,272
$250,590
III
F.Y. 2005
$0
0
0
110,000
$259,870
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 2004 -2005
• 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.
72
EMERGENCY PREPAREDNESS
1
1
1
EXPENDITURES
1
1
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Support Goods & Services
$2,574
$2,369
$5,500
$5,129
$5,500
TOTAL
$2,574
$2,369
$5,500
$5,129
$5,500
PERFORMANCE INDICATORS
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Number of Tsunami Sirens
18
18
18
18
f
1
1
1
1
1
1
1
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 2004 -2005
• 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
7
Cr
w 6.00
tl
A
4.00
2.00
0.0Q
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
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.
74
SCHOOL DISTRICT SUPPORT
EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Professional Services
$518,245
$516,590
$520,000
$520,845
$520,000
Audit Expense
31,924
34,893
37,000
62,425
37,000
Support Goods & Services
38,421
73,917
72,000
87,941
92,000
Operating Transfers
Building & Grounds
50,670
50,670
50,670
50,670
50,670
KIBSD
6,331,440
6,626,440
6,626,440
6,626,440
7,326,440
KIBSD contingency
0
0
400,000
400,000
0
Debt Service
393,180
318,740
348,620
348,620
510,097
TOTAL
$7,363,880
$7,621,250
$8,054,730
$8,096,941
$8,536,207
Borough Contributions per Student
3,500
3,000
2,500
a 2,000
1,500
w
1,000
., ,
2 V� 2 I-t
2,321 212
19% 1997 1998 1999 2000 2001 2002 2003 2004 2005
75
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 2004 -2005
• 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.
76
HEALTH & SANITATION
' Mental Health Center
Animal Control
Council on Alcoholism
' State Health Services - Village
State Health Services -KANA
Women's Resource & Crisis Center
' American Red Cross
Kodiak Baptist Mission
Small World Day Care Center
' S pecial Olympics
Health Center Support
Senior Citizen Support
Kodiak Respite Care /Hope Resrc
Salvation Army
Brother Francis Shelter
Kodiak State Fair Board
Kodiak Area Transit
Threshold Services
Unallocated Funds
TOTAL EXPENDITURES
r
1
1
1
1
1
1
1
F.Y. 2002
ACTUAL
$4,753
60,000
28,756
8,883
2,535
38,684
2,500
33,268
8,000
7,000
3,444
24,704
5,000
8,500
29,820
15,000
0
0
0
$280,847
EXPENDITURES
F.Y. 2003
ACTUAL
F.Y. 2004 F.Y. 2004 F.Y. 2005
BUDGET ACTUAL BUDGET
60,000
60,000
28,657
22,110
7,506
0
2,501
0
39,767
41,248
2,500
2,500
39,380
30,000
0
0
7,000
7,000
0
0
37,720
27,720
5,000
5,000
9,060
9,060
32,000
34,584
0
0
0
10,000
10,315
10,315
0
(19,353)
$286,095
$240,184
77
$0
$0
57,500
60,000
22,110
0
0
0
0
0
41,248
0
2,500
0
30,000
0
0
0
7,000
0
0
0
27,720
0
5,000
0
9,060
0
34,584
0
0
0
10,000
0
10,315
0
0
2 07,037
$257,037 $267,037
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 2004 -2005
• 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.
78
I EDUCATION, CULTURE & RECREATION
EXPENDITURES
79
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
KMXT Public Radio
$7,609
$7,500
$7,500
$7,500
$0
Historical Society
4,500
4,500
4,500
4,500
0
Kodiak Island Sportsmen Assn
2,500
5,400
5,400
5,400
0
Kodiak Arts Council
15,000
15,000
15,000
15,000
0
Village Libraries
15,000
15,000
15,000
15,000
0
Chiniak Public Library
3,000
3,000
3,000
3,000
0
City of Kodiak Library
3,000
3,000
3,000
3,000
0
Head Start
7,583
8,135
8,135
8,135
0
Kodiak College
60,000
60,000
60,000
60,000
0
Kodiak Little League
5,600
5,600
5,600
5,600
0
Santa to the Villages
2,300
0
0
0
0
KANA Family Center
12,000
12,000
12,000
12,000
0
Kodiak Youth Services Network
5,000
5,000
7,500
7,500
0
Girl Scouts
2,050
2,050
2,050
2,050
0
Kodiak Football League
0
5,000
5,000
5,000
0
St. Mary's School
2,085
1,097
1,097
1,097
0
Kodiak Teen Court
0
0
8,705
8,705
0
Unallocated Funds
0
0
0
0
125,987
Operating Transfers
0
0
0
0
0
TOTAL
$147,227
$152,282
$163,487
$163,487
$125,987
79
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 2004 -2005
N/A
Significant Budget Changes
N/A
80
r
EXPENDITURES
r
'
TRANSFERS
'
F.Y. 2004
ACTUAL
Operating Transfers
BUDGET
Mental Health
$0
'
Insurance Contingency
$0
0
Debt Service
0
Debt Service Other
20,000
0
Capital Projects -KIB
0
'
TOTAL
w
0
1
0
1
0
1
$111,066
1
$0
i
1
1
1
1
i
1
81
F.Y. 2005
BUDGET
$0
0
0
0
0
$0
EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
$0
$0
$0
$0
0
100,000
0
0
20,000
0
0
0
25,034
11,066
0
0
10,000
0
0
0
$55,034
$111,066
$0
$0
81
F.Y. 2005
BUDGET
$0
0
0
0
0
$0
SPECIAL REVENUE FUNDS
I
r
1
SPECIAL REVENUE FUNDS
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
The overall revenue budget for Special Revenue Funds is $3,164,245.
PROPERTY TAX
24%
INTERGOVT REVE
4%
GENTS & ROYALTIES
16%
MISCELLANEOUS
3%
SALE
7%
LAND SALES
Facilities Fund. In December 1995 the Kodiak Island Borough entered into an agreement with the Exxon Valdez Oil Spill
Trustee Council (EVOSTC) to sell the Borough's rights on Shuyak Island to the State of Alaska. The proceeds of the sale established
the Facilities Fund. This fund received its final payment of $11 million from EVOSTC 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 $1,100,000. 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 $1,205,800. The interest budgeted is
conservative one due to the recent decline in interest rates.
83
INTERGOVERNMENTAL REVENUE
State S rants G
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 t
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 2005 is $78,430.
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 2005
is $25,650 for routine implementation.
Local Emergency Planning Committee (LEPC) Alaska Department of Environmental Conservation funds the LEPC. The
State Emergency Response Committee (SERC), a committee made up of State Commissioner -level appointees, two LEPC
representatives, two local government representatives, and a member of the general public, work with Alaska Department of
Emergency Services to determine grant funding levels and LEPC grant awards, based on the availability of funds appropriated by the
state legislature. LEPC support and grant administration have historically been shared between the Kodiak Island Borough and the
City of Kodiak by periodically passing the responsibility back and forth from one local government to the other, as staffing and other
considerations have dictated, in the best interest of serving the overall Borough community. The KIB LEPC is established to plan and
educate the community about natural and human - created disasters /events, and to provide a local committee to assist staff in the
development of Emergency Operation Plans (EOP) and sub -area oil spill contingency plans. The KIB LEPC meets state and federal
requirements for membership and has traditionally been affiliated with the local Emergency Services Committee (ESC) in order to
provide better efficiency and coordination between the two committees.
Grant funding for LEPC comes through the Alaska Department of Environmental Conservation from the "470" fund, which
is a nickel -a -barrel tax on oil transported through the Trans - Alaska Oil Pipeline. This tax is primarily intended to support hazardous
material planning, primarily for oil spills, but local communities can also consider "all hazards" planning as long as the general
obligations of the grant are fulfilled. The Kodiak Island Borough expects to receive $14,320 for FY 2005.
r
n
84 1
PROPERTY TAX
1
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
$48,221,937
2.00
$96,443.87
Road Service Area No. 1
$146,040,379
1.00
$146,040.38
Monashka Bay Road Service Area
$16,354,121
1.50
$24,531.18
Bay View Road Service Area
$5,586,199
1.00
$5,586.20
Fire Protection Area No. 1
$220,377,612
1.50
$330,566.42
Womens Bay Fire Department
$48,773,706
1.25
$60,967.13
KIB Airport Fire Protection District
$12,415,612
1.25
$15,519.52
Woodland Acres Street Light Area
$29,518,817
0.00
$0.00
Trinity Islands Street Light Area
$7,576,783
0.50
$3,788.39
Mission Lake Tide Gate Area
$3,052,100
1.00
$3,052.10
The property taxes actually budgeted are slightly less than the table above due to the different service district boards wanting
to be somewhat conservative in their revenue projections. Generally 85% of property taxes are from real property, 15% comes from
personal property. Overall, the current Borough -wide delinquency rate is 1.64 %.
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 2004 generated $56,177
in revenues; we budgeted $45,000 for fiscal year 2005.
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 2005, the Borough is charging an annual rate of $1.85 per square foot, which equates to
$405,000 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 2005, $25,000, is based
on the estimates and averages of gravel extracted in past years. The royalty rate is $1.25 per cubic yard.
1 85
SPECIAL REVENUE FUND RECAP
SPECIAL REVENUE FUNDS BUDGET SUMMARY
Property Taxes
0
0
'
FISCAL YEAR 2004/2005
0
92,500
152,000
0
20,100
Local
Bed Tax
0
0
0
Emergency
Monashka
0
0
0
0
Buildings & Planning
Coastal W omens Bay Service Area Service Bay Service
Bay View Road
0
'
Child Care Land Sales
Grounds Committee
Mgmt Service Area No. 1 Area No. 2 Area
Service Area
0
0
Beginning Fund Balance $16,821 $714,281
$335,156 ($14,512)
($18,998) $168,594 $294,943 $4,072 $61,730
($2,106)
0
Revenues
Property Taxes
0
0
0
0
0
92,500
152,000
0
20,100
4,600
Bed Tax
0
0
0
0
0
0
0
0
0
0
P.I.L.O.T. - KIHA
0
0
0
0
0
0
500
0
0
0
Licenses & Permits
0
1,000
0
0
0
20,000
0
0
0
0
Rents & Royalties
0
25,000
405,000
0
0
0
0
0
0
0
Land Sales Activities
0
205,000
0
0
0
0
0
0
0
0
Federal Grants
0
0
0
0
0
0
0
0
0
0
State Shared Revenues
0
0
0
0
0
0
0
0
0
0
State Grants
79,750
0
0
32,257
25,650
0
0
0
0
0
Kodiak Arts Council
0
0
0
0
0
0
0
0
0
0
Transportation Revenues
0
0
0
0
0
0
0
0
0
0
Penalties & Interest
0
0
0
0
0
500
2,000
0
1,500
200
Miscellaneous
0
0
0
0
0
0
0
0
0
0
Sale of Shuyak Island
0
0
0
0
0
0
0
0
0
0
Transfers In
0
0
300,970
0
0
0
0
0
0
0
Total Revenues & Transfers In
79,750
231,000
705,970
32,257
25,650
113,000
154,500
0
21,600
4,800
Total Available Funds
96,571
945,281
1.041,126
17,745
6,652
281,594
449,443
4,072
83,330
2,694
Expenditures
Child Care Assistance
79,750
0
0
0
0
0
0
0
0
0
Resource Management
0
231,000
0
0
0
0
0
0
0
0
KIB Buildings
0
0
736,270
0
0
0
0
0
0
0
Coastal Management
0
0
0
0
25,650
0
0
0
0
0
Road Maintenance
0
0
0
0
0
113,600
202,400
0
43,500
4,800
Public Safety
0
0
0
32,257
0
0
0
0
0
0
Entertainment
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
0
0
0
0
0
Other
0
0
0
0
0
0
0
0
0
0
Transfers Out
0
0
0
0
0
0
0
0
0
0
Total Use of Funds
79,750
231,000
736,270
32.257
25.650
113,600
202,400
0
43,500
4,800
Est. Funds Available 6130/04 $16,821 $714,281 $304,856 ($14,512) ($18,998) $167,994 $247,043 $4,072 $39,830 ($2,106)
86
F1
1 87
0
0
0
0
0
0
0
0
0
0
0
79,750
0
0
KIB Airport
0
Trinity
0
0
0
0
0
0
231,000
Fire
Protection
Womens Bay
Fire
Fire
Protection
Woodland
Acres Street
Islands
Street Light
Mission
Lake Tide
Trinity
Islands
Kodiak Arts
0
Tourism
0
736,270
'
Area No. 1
Department
District
Light Area
Area
Gate
Paving
Council
Facilities Fund
Development
Fuller Trust
TOTAL
$810,197
$57,928
$29,560
$23,707
($5,585)
$7,655
$0
($434)
$37,664,821
$25,387
$146,542
$40,319,758
474,960
96,200
15,490
5,000
10,860
52,350
0
0
0
0
0
687,117
321,000
60,000
15,390
0
3,600
2,460
22,140
0
0
0
0
693,790
0
0
0
0
0
0
0
0
0
45,000
0
45,000
500
0
0
0
0
0
0
0
0
0
0
1,000
0
0
0
0
0
0
0
0
0
0
0
21,000
'
0
0
0
0
0
0
0
0
0
0
0
430,000
'
0
0
0
0
0
0
0
0
0
0
0
205,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
137,657
0
0
0
0
0
0
0
56,910
0
0
0
56,910
0
0
0
0
0
0
0
0
0
0
0
0
0
500
100
1,000
0
0
0
0
1,400,000
0
0
1,405,800
5,500
9
0
0
7,260
49,890
0
0
0
0
0
71,650
0
0
0
0
0
0
0
0
0
0
0
0
'
0
16,700
0
0
0
0
0
0
0
0
0
317,670
327,000
86,200
15,490
1,000
10,860
52,350
22,140
56,910
1,400,000
45,000
0
3,385,477
'
1,137,197
144,128
45,050
24,707
5,275
60,005
22,140
56,476
39,064,821
70,387
146,542
43,705,235
F1
1 87
0
0
0
0
0
0
0
0
0
0
0
79,750
0
0
0
0
0
0
0
0
0
0
0
231,000
0
0
0
0
0
0
0
0
0
0
0
736,270
0
0
0
0
0
0
0
0
0
0
0
25,650
0
0
0
0
0
0
22,140
0
0
0
0
386,440
474,960
96,200
15,490
5,000
10,860
52,350
0
0
0
0
0
687,117
0
0
0
0
0
0
0
0
0
0
0
0
0
0
56,910
0
0
0
0
45,000
0
0
56,910
45,000
0
0
0
0
0
0
0
0
0
0
24,500
24,500
0
0
0
0
0
0
0
0
548,662
0
0
548,662
0
0
0
0
0
0
0
0
851,338
0
0
851,338
'
474,960
96,200
15,490
5,000
10,860
52,350
22,140
56,910
1,400,000
45,000
24,500
3,672,637
$662,237
$47,928
$29,560
$19,707
($5,585)
$7,655
$0
($434)
$37,664,821
$25,387
$122,042
$40,032,598
F1
1 87
PROGRAM BUDGET SUMMARY
CHILD CARE ASSISTANCE PROGRAM
Program Description
Administration of state and federal financial assistance programs that subsidize the cost of childcare for eligible low to
moderate - income families while parents work and/or attend school. Children served are age birth to 13 years.
Goal
To give low to moderate income families access to affordable, quality childcare.
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 Coast
Guard.
Objectives for 2004 -2005
• 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 which is provided by the State.
Significant Budget Changes
No significant budget changes.
88
n
1
1
1
1
1
1
CHILD CARE ASSISTANCE
Expenditures
Personnel Services
REVENUES AND EXPENDITURES
$45,767
$40,670
$44,869
$42,710
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
23,530
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Support Goods & Services
14,255
13,828
15,900
11,188
State of Alaska Grants
$519,438
$498,636
$75,000
$78,000
$79,750
Use of Fund Balance
0
0
0
0
0
Transfers In
0
0
0
0
0
TOTAL
$519,438
$498,636
$75,000
$78,000
$79,750
Expenditures
Personnel Services
$42,881
$45,767
$40,670
$44,869
$42,710
Employee Benefits
16,333
17,177
18,430
18,788
23,530
Day Care Subsidy
445,971
421,863
0
0
0
Support Goods & Services
14,255
13,828
15,900
11,188
13,510
Capital Outlay
0
0
0
0
0
TOTAL
$519,440
$498,635
$75,000
$74,845
$79,750
PERSONNEL
Number of Employees
Position:
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
Local Administrator
1.0
1.0
1.0
1.0
PERFORMANCE INDICATORS
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Average number of families served per month
70
65
60
65
Average number of children served
per month
180
110
100
110
The average number of families and children served per month decreased from 2002 to 2003 due to new income
eligibility requirements instated on 9/1/02
89
1
PROGRAM BUDGET SUMMARY
RESOURCE MANAGEMENT
Program Description
The Borough's land and resource base is a multi - million dollar asset. It should be viewed in the context of a `land trust" with '
the citizens of the Borough as the beneficiary. KIB received 56,500 acres from the State of Alaska by organizing as a Borough.
Another 15,000 acres has been acquired from Native Corporations 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 2004 -2005 '
• Evaluate all Borough land and conduct another land sale in the summer of 2003 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 excess land at North Star School.
• Sell land in the Monashka Bay area. ,
Significant Budget Changes
No significant budget changes. 1
Previous Year's Accomplishments
Appraised and subdivided a ten acre tract for sale in the Monashka Bay area.
Appraised and prepared excess land at North Star School for sale.
90 1
'
RESOURCE MANAGEMENT
1
REVENUES
AND EXPENDITURES
'
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
'
Revenues
Annual Use Permit
$1,000
$1,000
$1,000
$1,000
$1,000
Interest Earnings
0
15,183
0
0
0
Gravel Sales
21,150
56,742
25,000
40,000
25,000
' Principal
Payments
564,722
38,430
204,250
9,206
200,000
Cash discounts
0
7,625
0
0
0
Interest Payments
20,542
0
4,975
0
5,000
296
75
0
0
0
' Other
Land Leases
80
1,481
0
80
0
Use of Fund Balance
0
0
50,000
0
0
Transfer In - Debt Service
0
0
650,000
650,000
0
TOTAL
$607,790
$120,536
$935,225
$700,286
$231,000
Expenditures
'
Personnel Services
$52,910
$21,613
$21,000
$21,223
$21,000
Employee Benefits
182
152
0
90
0
Services
6,671
1,725
10,000
8,195
10,000
' Contracted
Support Goods & Services
11,435
1,625
854,225
29,117
200,000
Capital Outlay
0
0
50,000
0
0
Operating Transfers
10,000
700,000
0
50,000
0
TOTAL
$81,198
$725,115
$935,225
$108,625
$231,000
91
1
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 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 2004 -2005
• Create a checklist for the review of KIB buildings, grounds and parks.
Significant Budget Changes
No significant budget changes.
92
eN"
` BUILDING AND GROUNDS
Revenues
Rents & Royalties - KIB
-City of Kodiak
-KIBSD
- Borough Building Annex
- Kodiak Tribal Council
- Apartment Rent
- Mental Health
-Day Care Assistance
Miscellaneous - Classified
Use of Fund Balance
Transfers In- General Fund KIB
Transfers In- Facilities Fund
Transfers In -Debt Service
Transfers In- Capital Projects
TOTAL
Expenditures
Borough Building
KIB Mental Health Center
School Buildings
Parks Operation & Maintenance
TOTAL
REVENUES
AND EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$205,380
$205,370
$216,480
$216,480
$216,480
72,460
72,320
104,510
72,387
72,320
93,440
99,898
95,560
104,510
95,560
7,680
7,680
8,680
10,263
14,750
8,550
0
0
0
0
1,920
2,700
0
0
0
10
0
0
0
0
4,460
4,460
5,890
4,460
5,890
0
0
0
0
0
0
0
130,000
0
30,300
50,670
50,670
50,670
50,670
0
102,230
622,560
268,540
268,540
300,970
0
0
0
0
0
0
0
0
0
0
$546,800
$1,065,658
$880,330
$727,310
5736,270
$267,850
$233,034
$342,040
$343,315
$263,800
3,226
12,861
5,430
5,270
11,970
184,098
330,095
507,560
400,290
438,000
24,183
31,566
25,300
13,413
22,500
$479,357
$607,556
$880,330
$762,288
$736,270
93
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND - BOROUGH BUILDING
Program Description
The Borough Building provides administrative office space for Borough government, City of Kodiak government and the
Kodiak Island Borough School District — Central offices. It is also the site of Assembly Chambers and is the community's Emergency
Response Center during disasters.
Goal
To provide adequate lawn care, snow removal and general routine maintenance in an effort to provide a safe and pleasing
appearance.
Objectives for 2004 -2005
• 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.
94
1
1
F.Y. 2002
BOROUGH BUILDING
F.Y. 2004
F.Y. 2004
'
Expenditures
ACTUAL
Personnel Services
ACTUAL
Fringe Benefits
Contracted Services
$33,132
$23,440
Support Goods & Services
$51,060
Capital Outlay
9,449
8,695
Operating Transfers
17,740
'
TOTAL
0
0
0
Position:
1
Maintenance Worker
185,784
186,000
0
12
11,575
0
9,000
0
886
100,000
100,000
0
i
$233,034
$342,040
$343,315
1
PERSONNEL
EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$40,682
$33,132
$23,440
$45,120
$51,060
11,966
9,449
8,695
12,411
17,740
4,282
0
0
0
0
210,920
189,555
198,330
185,784
186,000
0
12
11,575
0
9,000
0
886
100,000
100,000
0
$267,850
$233,034
$342,040
$343,315
$263,800
PERSONNEL
Number of Employees
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
0.5
0.5
0.5
0.5
95
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 2004 -2005
• Investigate electrical transformer health for Building A
• Provide for owner responsible maintenance
Significant Budget Changes
No significant budget changes.
96
i
1
MENTAL HEALTH CENTER
r
Expenditures
Personnel Services
Fringe Benefits
Support Goods & Services
Capital Outlay
TOTAL
1
1
i
r
1
1
r
r
r
1
r
r
r
i
EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$0
$0
$0
$0
$1,000
0
0
0
0
0
3,226
12,861
5,430
5,270
10,970
0
0
0
0
0
$3,226
$12,861
$5,430
$5,270
$11,970
97
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 2004 -2005
• 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.
98
1
1
u
99
1
SCHOOL BUILDINGS
EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
'
Personnel Services
$0
$1,398
$0
$135
$1,000
Employee Benefits
0
268
0
37
0
Contracted Services
21,000
15
0
0
0
Support Goods & Services
163,098
328,414
325,560
300,118
355,000
Capital Outlay
0
0
82,000
0
82,000
Operating Transfers
0
0
100,000
100,000
0
'
i
TOTAL
$184,098
$330,095
$507,560
$400,290
$438,000
1
u
99
1
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 2004 -2005
• Complete the BMX bike facility
• Maintain existing parks and remove hazards
Significant Budget Changes
No significant budget changes.
100
I PARKS OPERATION AND MAINTENANCE
EXPENDITURES
101
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$2,693
$7,463
$5,000
$7,385
$1,000
Fringe Benefits
652
1,586
0
2,107
0
Contracted Services
15,520
11,926
15,000
2,015
15,000
Support Goods & Services
5,318
10,591
5,300
1,906
5,500
Capital Outlay
0
0
0
0
1,000
TOTAL
$24,183
$31,566
$25,300
$13,413
$22,500
101
Mi
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 2004 -2005
• 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.
102
9
n
n
r
i
�q
r
L
C
COASTAL MANAGEMENT
REVENUES
AND EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
State of Alaska Grants
$15,977
$10,289
$25,650
$25,650
$25,650
TOTAL
$15,977
$10,289
$25,650
$25,650
$25,650
Expenditures
Personnel Services
$15,000
$16,550
$15,500
$38,154
$15,500
Contracted Services
4,500
5,934
4,500
4,490
4,500
Support Services
5,942
3,319
5,650
2,004
5,650
Capital Outlay
0
0
0
0
0
CMG Special Project
0
0
0
0
0
TOTAL
$25,442
$25,803
$25,650
$44,648
$25,650
PERFORMANCE INDICATORS
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Vessel and facility contingency plans
reviewed
0
0
0
0
Federal and state project reviews
50
31
35
35
Special projects completed
0
0
0
0
103
PROGRAM BUDGET SUMMARY I
LOCAL EMERGENCY PLANNING COMMITTEE
Program Description
The Local Emergency Planning Committee (LEPC) of the Kodiak Island Borough has been established pursuant to federal ,
and state laws. LEPC's are required by federal law to: establish procedures for receiving and processing requests from the public for
information about hazardous materials in the region; prepare and periodically review the local emergency operations plan; evaluate the
need for resources necessary to develop, implement and exercise the emergency operations plan, and submit recommendations to local
governments; and serve as an advisory committee to local government with respect to emergency planning, training and response.
Goal
To continue to locally implement the requirements of SARA Title III, known as the Federal Community Right -to -Know
program.
To develop and implement a comprehensive training program for emergency responders in the region.
To provide designated staff support for the LEPC and region -wide emergency response planning programs.
Objectives for 2004 -2005
• Continue region -wide emergency response planning programs.
• Implement the Kodiak Emergency Operations Plan update. I
• Participate in the design and implementation of a full -scale Homeland Security Exercise (FSE) that exercises Borough
and City personnel and resources.
Significant Budget Changes '
No significant budget changes.
I
104 1
LOCAL EMERGENCY PLANNING COMMITTEE
$0
$13,000
$11,000
$22,429
REVENUES
AND EXPENDITURES
0
5,938
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
LEPC Grant $0
$20,000
$14,320
$13,850
$14,320
EOP Grant 0
0
17,937
15,264
17,937
TOTAL $0
$20,000
$32,257
$29,114
$32,257
Expenditures
Personnel Services
$0
$13,000
$11,000
$22,429
$11,000
Contracted Services
0
5,938
0
0
0
Support Goods & Services
0
1,062
3,320
1,463
3,320
FEMA GRANT
Personnel Services
0
0
1,087
1,668
1,087
Contracted Services
0
0
16,850
16,837
16,850
Support Goods & Services
0
0
0
9
TOTAL
$0
$20,000
$32,257
$42,406
$32,257
105
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 road surfaces, free of snow and ice within current budgetary constraints.
Objectives for 2004 -2005
• The continued program of improving and maintenance of existing drainage ditches area wide.
• To improve gravel road surfaces.
Significant Budget Changes
No significant budget changes.
106
WOMENS BAY SERVICE AREA
'
REVENUES
AND EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
$85,947
$86,487
$83,500
$90,276
$92,500
Annual Use Permits
20,000
20,000
20,000
20,000
20,000
Shared Revenue
5,184
5,116
3,000
0
0
' State
Interest Earnings
4,883
3,068
5,000
2,191
500
Use of Fund Balance
0
0
600
0
600
'
TOTAL
$116,014
$114,671
$112,100
$112,467
$113,600
Expenditures
Personnel Services
$0
$440
$0
$877
$500
' Fringe
Benefits
0
59
0
233
250
Snow Removal /Sanding
111,928
80,594
30,000
71,623
30,000
Repairs & Maintenance
1,294
991
30,000
35,976
30,000
Grading /Ditching
0
600
30,400
54,077
31,650
Support Goods & Services
0
0
21,700
773
21,200
Transfers Out
600
0
0
0
0
'
TOTAL
$113,822
$82,684
$112,100
$163,559
$113,600
PERFORMANCE
INDICATORS
1
Number of miles
12
12
12
12
12
Road Service Cost per Mile
$9,485
$6,890
$9,342
$13,630
$9,467
1
1
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 2004 -2005
• To continue encouraging the Borough to pursue funds for all the roads in the district.
• To provide thru signage and dust abatement.
Significant Budget Changes
No significant budget changes.
108
,
109
SERVICE AREA NO. 1
REVENUES
AND EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
$131,006
$170,941
$134,000
$141,321
$152,000
Payment in Lieu of Taxes
291
436
500
0
500
State Shared Revenue
4,265
4,573
4,000
0
0
Penalties & Interest
6,383
4,060
5,000
4,050
2,000
Use of Fund Balance
0
0
45,000
0
47,900
TOTAL
$141,945
$180,010
$188,500
$145,371
$202,400
Expenditures
Personnel Services
$2,722
$4,427
$3,900
$5,595
$4,400
Fringe Benefits
250
625
700
1,159
900
Snow Removal /Sanding
85,007
17,983
95,000
69,785
95,000
Repairs & Maintenance
1,523
28,577
42,000
18,720
50,000
' Grading
/Ditching
21,924
32,150
44,500
108,220
50,000
Support Goods & Services
1,131
1,146
2,400
500
2,100
TOTAL
$112,557
$84,908
$188,500
$203,979
$202,400
PERFORMANCE INDICATORS
Number of miles
10
10
10
10
10
_.
Road Service Cost per Mile
$11,256
$8,491
$18,850
$20,398
$20,240
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 2004 -2005
• 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
r
$46
$100
$42
$0
SERVICE AREA NO. 2
$46
$100
$42
Revenues
Interest Earnings
TOTAL
Expenditures
Support Goods & Services
TOTAL
REVENUES AND EXPENDITURES
F.Y. 2002 F.Y. 2003 F.Y. 2004 F.Y. 2004 F.Y. 2005
$89
$46
$100
$42
$0
$89
$46
$100
$42
$0
111
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 2004 -2005
• To provide the same high standard of safe and adequate roads at the same mill rate (1.5 mills).
Significant Budget Changes
The repair and maintenance line item has been increased significantly this year in order to address general ditch maintenance
and potential dredging of the pond located at the bottom of Three Sisters Way.
112
I N Expenditures
Personnel Services
$0
$423
$500
$507
$500
Snow Removal /Sanding
11,539
5,750
12,000
11,003
12,000
MONASHKA BAY ROAD SERVICE AREA
0
2,722
25,000
15,112
25,000
REVENUES
AND EXPENDITURES
4,466
5,000
3,100
5,000
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
105
1,000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$29,827
Revenues
PERFORMANCE INDICATORS
Property Taxes
$22,602
$23,489
$20,100
$23,884
$20,100
2
State Revenue Sharing
1,081
1,076
1,000
0
0
$21,750
Interest Earnings
1,399
872
1,500
672
1,500
f
Use of Fund Balance
0
0
20,900
0
21,900
TOTAL
$25,082
$25,437
$43,500
$24,556
$43,500
I N Expenditures
Personnel Services
$0
$423
$500
$507
$500
Snow Removal /Sanding
11,539
5,750
12,000
11,003
12,000
Repairs & Maintenance
0
2,722
25,000
15,112
25,000
Grading /Ditching
19,736
4,466
5,000
3,100
5,000
Support Goods & Services
63
202
1,000
105
1,000
TOTAL
$31,338
$13,563
$43,500
$29,827
$43,500
PERFORMANCE INDICATORS
Number of miles
2
2
2
2
2
Road Service Cost per Mile
$15,669
$6,782
$21,750
$14,914
$21,750
1
'
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 2004 -2005
• To provide safe and adequate roads.
Significant Budget Changes
No significant budget changes.
114
BAY VIEW ROAD SERVICE AREA
' 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
1
REVENUES AND EXPENDITURES
F.Y. 2002
F.Y. 2003 F.Y.
2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
$5,338
$5,547
$4,600
$5,587
$4,600
394
387
670
0
0
105
84
200
61
200
$5,837
$6,018
$5,470
$5,648
$4,800
$0
$141
$0
$161
$0
0
18
0
47
0
3,806
994
2,500
5,383
2,500
0
2,400
1,000
300
1,000
1,413
426
1,970
7,755
1,300
14
17
0
72
0
$5,233
$3,996
$5,470
$13,718
$4,800
PERFORMANCE
INDICATORS
1
1
1
1
1
$5,233
$3,996
$5,470
$13,718
$4,800
115
PROGRAM BUDGET SUMMARY
FIRE PROTECTION AREA NO. 1
(BAYSIDE FIRE DEPARTMENT)
Program Description
Bayside Fire Department is responsible for providing fire suppression and fire prevention 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.
Objectives for 2004 -2005
• 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 finish design and begin construction of new restroom facilities, media library, boiler room and storage loft.
• Continue with the design of new truck bay addition.
• Replace Squad 13, which carries personnel and equipment.
• Replace 25 Motorola Minitor II pagers with Minitor III.
• Maintain the service district mil rate at 1.5 mils.
Significant Budget Changes
No significant budget changes.
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FIRE PROTECTION AREA NO. 1
$55,676
$55,963
$72,840
$61,086
$70,000
Volunteers
REVENUES
AND EXPENDITURES
20,000
23,715
22,000
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
19,860
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Support Goods & Services
129,076
95,616
141,100
125,169
Property Taxes
$289,922
$303,806
$301,500
$309,435
$321,000
Payment in Lieu of Taxes
436
523
500
0
500
State Shared Revenue
1,685
1,181
1,000
0
0
Interest Earnings
21,323
17,193
0
13,180
0
Instruction /space rent/other
7,931
4,354
9,000
5,289
5,500
Use of Fund Balance
0
0
498,390
0
147,960
TOTAL
$321,297
$327,057
$810,390
$327,904
$474,960
Expenditures
Salaries
$55,676
$55,963
$72,840
$61,086
$70,000
Volunteers
13,965
16,710
20,000
23,715
22,000
Fringe Benefits
12,424
14,254
13,660
20,898
19,860
Contracted Services
3,708
3,750
16,000
2,320
13,000
Support Goods & Services
129,076
95,616
141,100
125,169
135,100
Capital Outlay
8,879
2,580
516,790
339,459
185,000
Depreciation
0
0
30,000
0
30,000
Transfers Out
2,664
3,664
0
0
0
TOTAL
$226,392
$192,537
$810,390
$572,647
$474,960
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.
Area.
Goal
The department also provides first responder service for structural fire suppression by contract to the Airport Fire Protection
L
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.
Objectives for 2004 -2005
• 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
Significant Budget Changes
The service area board has entered into an agreement with the Kodiak Island Borough to borrow $50,000 to finance in full
the purchase cost of the Pierce 2004 Class A fire engine contracted in FY04. This loan will be paid annually for five years at an
interest rate of 3.25 percent.
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WOMENS BAY FIRE DEPARTMENT
($33)
$1,188
$2,000
$3,163
$3,000
Fringe Benefits
REVENUES
AND EXPENDITURES
3,000
3,219
650
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Capital Outlay
0
24,305
146,160
244,091
Property Taxes
$55,927
$56,381
$55,000
$58,744
$60,000
State Grant
0
4,575
0
7,780
0
State Shared Revenue
685
237
200
0
0
Interest Earnings
4,928
2,986
5,000
1,878
500
Other
2,951
60
0
0
0
Rent
9,000
8,625
9,000
9,441
9,000
Use of Fund Balance
0
0
124,780
0
10,000
Operating Transfers
14,327
17,131
16,780
16,780
16,700
TOTAL
$87,818
$89,995
$210,760
$94,623
$96,200
Expenditures
Personnel Services
($33)
$1,188
$2,000
$3,163
$3,000
Fringe Benefits
6
0
3,000
3,219
650
Contracted Services
85
6,820
2,500
110
0
Support Goods & Services
57,978
38,884
57,100
40,487
68,200
Capital Outlay
0
24,305
146,160
244,091
22,725
Debt Service
0
0
0
0
1,625
Operating Transfers
0
0
0
0
0
TOTAL
$58,036
$71,197
$210,760
$291,070
$96,200
W E
PROGRAM BUDGET SUMMARY
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT
Program Description
This program is responsible for providing fire suppression and fire prevention services to the citizens of the Kodiak Island
Borough Airport Fire Protection Area.
Goal
To minimize the impact on life and property attributable to fire through the development and implementation of fire
prevention and suppression programs.
Objectives for 2004 -2005
• To continue contracting with Womens Bay Fire Department to provide the fire service to the district.
Significant Budget Changes
No significant budget changes.
120
AIRPORT FIRE PROTECTION DISTRICT
REVENUES AND EXPENDITURES
F.Y. 2002 F.Y. 2003 F.Y. 2004
'
Revenues
$16,780
Property Taxes
$15,400
Penalties & Interest
'
TOTAL
27
Expenditures
'
Contracted Services
Support Goods & Services
0
Operating Transfers
0
TOTAL
1
$16,880
a
$15,490
1
1
t
1
$13,728 $16,531 $16,780
F.Y. 2004 F.Y. 2005
$15,381 $15,390
$0
$16,531
$16,780
$16,780
$15,400
70
54
100
27
90
13,727
0
0
0
0
$13,797
$16,585
$16,880
$16,807
$15,490
121
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
To provide street lighting, ensuring a safer environment for all residents and visitors of Woodland Acres.
Objectives for 2004 -2005
• 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. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
$0
$0
$0
$0
$0
State Revenue Sharing
0
0
0
0
0
Interest Earnings
783
408
1,000
271
1,000
Use of Fund Balance
0
0
8,000
0
4,000
TOTAL
$783
$408
$9,000
$271
$5,000
Expenditures
Personnel Services
$0
$0
$0
$0
$0
Support Goods & Services
4,967
5,505
6,030
5,448
4,030
Capital Outlay
0
0
2,970
0
970
TOTAL
$4,967
$5,505
$9,000
$5,448
$5,000
123
PROGRAM BUDGET SUMMARY
TRINITY ISLANDS LIGHTING DISTRICT
Program Description
The Trinity Islands street light area shall provide construction, operation and maintenance of streetlights on public streets
within its boundaries.
Goal
To provide street lighting, ensuring a safer environment for all residents and visitors of Trinity Islands.
Objectives for 2004 -2005
• To construct streetlights throughout Trinity Islands subdivision.
Significant Budget Changes
This service area is new as of fiscal year 2004.
124
TRINITY ACRES STREET LIGHT AREA
REVENUES AND EXPENDITURES
Expenditures
Personnel Services $0
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
7,500
8,175
TOTAL $0
$0
$10,860
Property Taxes
$0
$0
$3,600
$3,599
$3,600
State Revenue Sharing
0
0
0
0
0
Interest Earnings
0
0
0
0
0
Proceeds from Debt
0
0
7,260
0
7,260
TOTAL
$0
$0
$10,860
$3,599
$10,860
Expenditures
Personnel Services $0
$0
$0
$585
$655
Support Goods & Services 0
0
1,860
1,099
2,030
Capital Outlay 0
0
9,000
7,500
8,175
TOTAL $0
$0
$10,860
$9,184
$10,860
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 tide gate.
Objectives for 2004 -2005
• To remove debris from the tide gate.
Significant Budget Changes
This service area is new as of fiscal year 2004.
126
REVENUES AND EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
Mission Lake Tide Gate
1
BUDGET
'
BUDGET
Revenues
Property Taxes
$0
State Revenue Sharing
$2,463
Interest Earnings
0
Miscellaneous -Other
'
Proceeds from Debt
0
TOTAL
0
Expenditures
0
Personnel Services
0
Support Goods & Services
'
Capital Outlay
20,000
TOTAL
0
29,890
0
29,890
$0
$0
$52,350
$12,463
$52,350
$0
$0
$1,000
$4,624
$1,000
0
0
200
184
200
0
0
REVENUES AND EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$0
$0
$2,460
$2,463
$2,460
0
0
0
0
0
0
0
0
0
0
0
0
20,000
10,000
20,000
0
0
29,890
0
29,890
$0
$0
$52,350
$12,463
$52,350
$0
$0
$1,000
$4,624
$1,000
0
0
200
184
200
0
0
51,150
0
51,150
$0
$0
$52,350
$4,808
$52,350
127
I
PROGRAM BUDGET SUMMARY
Trinity Islands Subdivision Paving District
J
Program Description '
This is a local improvement district created to pave the roads in the Trinity Islands housing subdivision. This district was
funded through an interfund loan that will be paid back through special assessments.
Goal
To pave the roads within new Trinity Islands housing subdivision.
Objectives for 2004 -2005
• To pave 1,428 lineal feet of dirt road plus three cul -de -sacs in order to reduce dust and road maintenance.
Significant Budget Changes
This service area was formed mid -year in fiscal year 2004.
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F.Y. 2002
F.Y. 2003
Trinity Islands Paving
F.Y. 2004
F.Y. 2005
ACTUAL
Revenues
'
Special Assessments
BUDGET
TOTAL
'
Expenditures
$0
Contingencies
$0
Debt Service
'
TOTAL
$22,140
$0
$0
REVENUES AND EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$0
$0
$0
$0
$22,140
$0
$0
$0
$0
$22,140
$0
$0
$0
$0
$14,230
0
0
0
0
7,910
$0
$0
$0
$0
$22,140
129
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PROGRAM BUDGET SUMMARY I
KODIAK ARTS COUNCIL I
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 2004 -2005
• 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.
0
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I KODIAK ARTS COUNCIL
REVENUES AND EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
'
Revenues
Council Reimbursement
$56,672
$54,444
$53,650
$53,838
$56,910
TOTAL
$56,672
$54,444
$53,650
$53,838
$56,910
'
Expenditures
Personnel Services
$44,370
$43,557
$44,410
$44,411
$44,410
Benefits
9,475
9,177
9,240
9,427
12,500
' Employee
Insurance and Bonding
598
850
0
434
0
TOTAL
$54,443
$53,584
$53,650
$54,272
$56,910
'
PERFORMANCE INDICATORS
F.Y. 2002
F.Y. 2002
F.Y. 2003
F.Y. 2004
' ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Membership
(corporations, businesses, families
& individuals)
800
800
800
800
'
Audiences:
Community Performances
7,000
7,000
7,000
7,000
Student/School Events
6,000
6,000
6,000
6,000
ClassesMorkshops /Exhibits
2,225
2,225
2,225
2,225
'
131
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PROGRAM BUDGET SUMMARY
FACILITIES FUND
Program Description
This fund was established with the proceeds from the sale of Shuyak Island. The Borough entered into an agreement with the
Exxon Valdez Oil Spill Trustee Council to sell all of its rights on Shuyak Island for $42 million to the State of Alaska. The Borough
received $8 million in fiscal year 1996, $2,194,266 in fiscal year 1997, $4,000,000 in fiscal years 1998 through 2002 and received the
balance of $11,805,734 in fiscal year 2003. $6 million was utilized in construction of the Kodiak Fisheries Research Center and the
remaining $36 million established the Facilities Fund.
The purpose of this fund is to maintain the proceeds of the sale and use interest earnings to help support Borough operations.
Provisions have been established dictating that 85% of the previous years' interest earnings can be used to pay for maintenance and
repair of Borough buildings, insurance on Borough buildings, and upgrade and reconstruction of existing buildings. Additionally, up
to 50% of the total amount available in any one fiscal year can be used toward debt service on general obligation bonds issued for
facilities construction.
Goal
Preserve the principal of the fund; and to achieve a fair rate of return on our investments.
Objectives for 2004 -2005
• The Borough would like to realize a 2% rate of return on our Facilities Fund investments in FY 2005.
Significant Budget Changes
No significant budget changes
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REVENUES AND EXPENDITURES
F.Y. 2002 F.Y. 2003 F.Y. 2004 F.Y. 2004 F.Y. 2005
$1,088,166
$1,160,335
'
$1,424,934
$1,400,000
FACILITIES C S
11,805,734
0
'
Revenues
0
Interest Earnings
0
Proceeds - Shuyak Island
0
Proceeds - Shuyak Island
$12,966,069
TOTAL
$1,424,934
Expenditures
Contingencies
Operating Transfers
'
Building and Grounds
Insurance Contingency
$0
Debt Service
$548,662
Capital Projects
'
TOTAL
268,540
300,970
0
0
0
0
1
504,920
462,670
404,060
404,060
550,368
0
53,917
622,384
622,384
0
$607,150
$1,139,147
$1,294,984
$1,294,984
$1,400,000
REVENUES AND EXPENDITURES
F.Y. 2002 F.Y. 2003 F.Y. 2004 F.Y. 2004 F.Y. 2005
$1,088,166
$1,160,335
$1,294,984
$1,424,934
$1,400,000
4,000,000
11,805,734
0
0
0
0
0
0
0
0
$5,088,166
$12,966,069
$1,294,984
$1,424,934
$1,400,000
$0
$0
$0
$0
$548,662
102,230
622,560
268,540
268,540
300,970
0
0
0
0
0
504,920
462,670
404,060
404,060
550,368
0
53,917
622,384
622,384
0
$607,150
$1,139,147
$1,294,984
$1,294,984
$1,400,000
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 2004 -2005
• To fund a variety of tourism packages available within the Kodiak Island Borough.
Significant Budget Changes
No significant budget changes.
134
REVENUES AND EXPENDITURES
F.Y. 2002 F.Y. 2003 F.Y. 2004
F.Y. 2004 F.Y. 2005
$50,671
$30,412
'
$56,177
$45,000
TOURISM DEVELOPMENT
39
0
'
Revenues
$50,672
Bed Tax Revenue
$45,000
Interest Earnings
'
TOTAL
Expenditures
$0
Contracted Services
$0
Kodiak Convention Bureau
$0
Alaska Ocean Seas & Fisheries
45,000
Village portion
Support Goods & Services
45,000
TOTAL
0
0
0
0
0
0
0
0
0
0
13
0
0
0
0
$47,213
$45,000
$45,000
$45,000
$45,000
REVENUES AND EXPENDITURES
F.Y. 2002 F.Y. 2003 F.Y. 2004
F.Y. 2004 F.Y. 2005
$50,671
$30,412
$45,000
$56,177
$45,000
1
39
0
355
0
$50,672
$30,451
$45,000
$56,532
$45,000
$0
$0
$0
$0
$0
47,200
45,000
45,000
45,000
45,000
0
0
0
0
0
0
0
0
0
0
13
0
0
0
0
$47,213
$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 2004 -2005
• To make timely payments to the trust beneficiaries
• To purchase needed equipment.
Significant Budget Changes
No significant budget changes.
136
1
1
i
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
FULLER TRUST
REVENUES
AND EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Fuller Trust Proceeds
$0
$30,412
$30,000
$171,042
$0
Use of Fund Balance
0
0
0
0
24,500
TOTAL
$0
$30,412
$30,000
$171,042
$24,500
Expenditures
Beneficiary payments
$0
$0
$30,000
$24,500
$24,500
TOTAL
$0
$0
$30,000
$24,500
$24,500
137
DEBT SERVICE FUNDS
l
DEBT SERVICE FUND
Debt Administration
The necessity to incur debt in order to finance the capital program carries with it the obligation to manage the debt program
effectively. As a result, the level of outstanding debt and the borough's ability to incur and repay additional debt bear careful
examination. The Kodiak Island Borough has a written debt policy in the Kodiak Island borough Code, Title 3 — Revenue and
Finance, Chapter 3.01— Fiscal Policy, 3.01.030
' Debt Policies. The policy is used to analyze the existing debt position of the borough and assess the impact of future financing
requirements on the borough's ability to service additional debt.
Review and analysis of the Borough's debt provides a capital financing plan for infrastructure and other improvements. Both available
' resources and Borough needs drive the Borough's debt issuance program. Long -term projected financing is linked with economic,
demographic and financial resources expected to be available to repay the debt. The use of debt ratios is only one tool of many in
determining a course of action and is not used exclusively in making decisions.
Decisions regarding the use of debt is based upon a number of factors including, but not limited to, the long -term needs of the
Borough and the amount of resources available to repay the debt. The Kodiak Island Borough has a five year Capital Improvement
Program. Each year the assembly updates the program to maintain the list of needed capital improvement priorities. Capital funds
spent on projects will result in long -term economic growth beyond the initial capital expenditure and will in turn contribute
significantly to the economy and revenue for many years.
Legal Debt Margin
The State of Alaska Statutes and the Kodiak Island Borough Code do not establish a legal debt margin. The voters of the Kodiak
Island Borough ultimately determine the amount of debt that can be outstanding. The citizens of the borough pass a ballot question
giving the Borough the authority to issue bonds to fund projects.
The Borough maintains debt at a manageable level considering economic factors including population, assessed valuation, and other
current and future tax- supported essential service needs.
Debt Per Capita
1,600
1,400
1,200
1,000
600
Soo
400
200
1 139
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Net debt as a percentage of the estimated market value of taxable property should not exceed two (2) percent. Between the years 1995
and 2003 the net debt as a percentage of estimated market value is over the two (2) percent because seventy (70) percent of the debt
was reimbursed by the State of Alaska.
Net Debt Per A---d Value
400%
3.50%
900%
250%
2.00%
50%
1,00%
0.50%
000%
1990 1997 1998 1999 2000 2001 2002 2003 2DD4 2005
Y—
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed fifteen (15) percent.
Debt Service Expense Per Governemerdel Funds Expense
10%
9%
8%
7%
6%
a
1 5%
it
4%
3%
2%
1%
0%
1998 1997 1998 1999 2000 2001 2002 2003 2004 200
Years
140
t
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 $11,109 at the end of fiscal year 2004. 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
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.
1
' 141
1,800,000
'
1,600,000
1,400,000
1,200,000
'
C
1,000,000
m
800,000
C
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.
1
' 141
General Obligation
Bonds Series 1998
General Obligation
Bonds Series 2000E
General Obligation
Bonds Series 2000F
General Obligation
Bonds Series 2003
General Obligation
Bonds Series 2004C
Total
Summary of Outstanding Debt
General Obligation Bonds
Outstanding
FY 2005 Requirements
Outstanding
Balance
Balance
July 1,2004
Principal
Interest
June 30,2005
9,340,000
55,000
403,296
9,285,000
1,110,000
130,000
60,788
980,000
915,000
95,000
74,368
820,000
3,020,000
55,000
62,221
2,965,000
9,300,000
490,000
387,490
8,810,000
$23,685,000
$825,000
$988,162
$22,860,000
142
1
1
GENERAL OBLIGATION REFUNDING BONDS, 1998 SERIES A
RETIREMENT SCHEDULE
1998 Bond Issue
This issue, dated December 7, 1998, was issued under a book entry system registered in the
name of Cede & Company, as Nominee of The Depository Trust Company, New York, New
York, the securities depository for the 1998 Bonds. The financial advisor for this issue was
Kaplan Financial Consulting, Inc. Legal opinion was rendered by bond council, Birch,
Horton, Bittner, and Cherot. The paying agent for this issue 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.
143
Interest
Principal
Interest
Fiscal
Interest
due
due
due
year
rate
August 15
February 15
February 15
Total
2005
4.00%
200,548
55,000
200,548
456,096
2006
4.00%
199,448
60,000
199,448
458,896
2007
4.00%
198,248
60,000
198,248
456,496
2008
4.30%
197,048
1,150,000
197,048
1,544,096
2009
4.30%
172,323
1,200,000
172,323
1,544,646
2010
4.30%
146,523
1,250,000
146,523
1,543,046
2011
4.30%
119,648
1,305,000
119,648
1,544,296
2012
4.30%
91,590
1,360,000
91,590
1,543,180
2013
4.30%
62,350
1,420,000
62,350
1,544,700
2014
4.30%
31,820
1,480,000
31,820
1,543,640
$ 1,419,546
$ 9,340,000
$ 1,419,546
$ 12,179,092
143
GENERAL OBLIGATION BOND, 2000 SERIES E
RETIREMENT SCHEDULE
2000E BOND ISSUE
This issue, dated December 12, 2000, was issued under a book entry system registered in the
name of Cede & Company, as Nominee of the Depository Trust Company, New York, New
York, the securities depository for the 2000 Series E Bond.
This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was rendered by
bond council, Wohlforth, Vassar, Johnson & Brecht of Anchorage, Alaska.
This bond was issued to repair the high school roof. The high school roof repair is scheduled
to be completed by the fall of 2001.
144
Interest
Principal
Interest
Fiscal
Interest
due
due
due
year
rate
August 01
February 01
February 01
Total
2005
4.75%
27,306
135,000
27,306
189,613
2006
4.75%
24,100
145,000
24,100
193,200
2007
4.88%
20,656
150,000
20,656
191,313
2008
5.00%
17,000
160,000
17,000
194,000
2009
5.00%
13,000
165,000
13,000
191,000
2010
5.00%
8,875
175,000
8,875
192,750
2011
5.00%
4,500
180,000
4,500
189,000
$ 115,438
$ 1,110,000
$ 115,438
$ 1,340,875
144
t
GENERAL OBLIGATION BOND, 2000 SERIES F
RETIREMENT SCHEDULE
2000F BOND ISSUE
This issue, dated December 12, 2000, was issued under a book entry system registered in the
name of Cede & Company, as Nominee of the Depository Trust Company, New York, New
York, the securities depository for the 2000 Series F Bond.
This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was rendered by
bond council, Wohlforth, Vassar, Johnson & Brecht of Anchorage, Alaska.
This bond was issued to upgrade Peterson Elementary. The Peterson Project has already been
completed.
145
Interest
Principal
Interest
Fiscal
Interest
due
due
due
year
rate
August 01
February 01
February 01
Total
2005
8.35%
32,909
105,000
32,909
170,818
2006
6.90%
28,525
110,000
28,525
167,050
2007
7.00%
24,730
120,000
24,730
169,460
2008
7.00%
20,530
130,000
20,530
171,060
2009
7.05%
15,980
140,000
15,980
171,960
2010
7.10%
11,045
150,000
11,045
172,090
2011
7.15%
5,720
160,000
5,720
171,440
$ 139,439
$ 915,000
$ 139,439
$ 1,193,878
145
GENERAL OBLIGATION BOND, 2003 SERIES B
RETIREMENT SCHEDULE
2003 REFUNDING BOND ISSUE
This issue, dated March 26, 2003, was issued under a book entry system registered in the
name of Cede & Company, as Nominee of the Depository Trust Company, New York, New
York, the securities depository for the 2003 Series B Bond.
This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was rendered by
bond council, Wohlforth, Vassar, Johnson & Brecht of Anchorage, Alaska. This bond was
issued to refund a portion of the 1993 and all of the 1994 Series A General Obligation Bonds.
Principal
Interest
Interest
Fiscal
Interest
due
year
rate
August 15
2005
4.75%
35,931
2006
4.90%
26,081
2007
5.40%
13,519
$ 3,020,000
$ 75,531
$ 75,531
Principal
Interest
due
due
February 15
February 15
Total
985,000
35,931
1,056,863
1,005,000
26,081
1,057,163
1,030,000
13,519
1,057,038
$ 3,020,000
$ 75,531
$ 3,171,063
146
GENERAL OBLIGATION BOND, 2004 SERIES C
RETIREMENT SCHEDULE
2004 REFUNDING 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, W ohlforth, Vassar, Johnson & Brecht of Anchorage, Alaska. This bond was
issued to fund planning, design, and construction of capital improvements to the Larsen Bay School, Kodiak
Middle School and Kodiak High School. The proceeds will also be used to develop an earthquake evaluation
plan.
147
Interest
Interest due
Principal due
Interst due
Fiscal year
rate
August 15
February 15
February 15
Total
2005
5.000%
$ 182,348
$ 490,000
$ 205,142
$ 877,490
2006
5.000%
192,892
310,000
192,892
695,784
2007
4.250%
185,142
325,000
185,142
695,284
2008
4.250%
178,236
340,000
178,236
696,471
2009
4.250%
171,011
350,000
171,011
692,021
2010
4.250%
163,573
365,000
163,573
692,146
2011
4.250%
155,817
385,000
155,817
696,634
2012
4.250%
147,636
400,000
147,636
695,271
2013
4.000%
139,136
415,000
139,136
693,271
2014
4.000%
130,836
435,000
130,836
696,671
2015
4.000%
122,136
450,000
122,136
694,271
2016
4.100%
113,136
470,000
113,136
696,271
2017
4.250%
103,501
485,000
103,501
692,001
2018
4.300%
93,194
510,000
93,194
696,389
2019
4.400%
82,229
530,000
82,229
694,459
2020
4.500%
70,569
555,000
70,569
696,139
2021
4.500%
58,082
580,000
58,082
696,164
2022
4.625%
45,032
605,000
45,032
695,064
2023
4.750%
31,041
635,000
31,041
697,083
2024
4.800%
15,960
665,000
15,960
696,920
$ 2,381,505
$ 9,300,000
$ 2,404,299
$ 14,085,804
147
SUMMARY OF BONDED DEBT SERVICE REQUIREMENTS TO MATURITY
Annual principal and interest requirements on General Obligation Refunding and Construction Bonds.
Year Principal Interest Total
2005
1,770,000
980,879
2,750,879
2006
1,630,000
942,092
2,572,092
2007
1,685,000
884,590
2,569,590
2008
1,780,000
825,627
2,605,627
2009
1,855,000
744,627
2,599,627
2010
1,940,000
660,032
2,600,032
2011
2,030,000
571,370
2,601,370
2012
1,760,000
478,451
2,238,451
2013
1,835,000
402,971
2,237,971
2014
1,915,000
325,311
2,240,311
2015
450,000
244,271
694,271
2016
470,000
226,271
696,271
2017
485,000
207,001
692,001
2018
510,000
186,389
696,389
2019
530,000
164,459
694,459
2020
555,000
141,139
696,139
2021
580,000
116,164
696,164
2022
605,000
90,064
695,064
2023
635,000
62,083
697,083
2024
665.000
31,920
696,920
$23,685,000 $ 8,285,711
$31,970,711
148
PROGRAM BUDGET SUMMARY
DEBT SERVICE — EDUCATION AND HEALTH
Program Description
This fund was established to finance and account for the payment of interest and principal on all general obligation debts.
Goal
This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees related to serial
bond debt incurred by the Borough to construct schools and a new hospital
Objectives for 2003 -2004
• To meet all debt service requirements when due, thus avoiding any charges for penalties or interest.
Significant Budget Changes
No significant budget changes.
150
1
1
u
0
I
wr
DEBT SERVICE - EDUCATION AND HEALTH
REVENUES AND EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
State Shared Revenues
Debt Reimbursement - current
$833,194
$783,512
$717,850
$798,412
$1,371,643
Debt Reimbursement - 2 yr lag
16,500
16,500
0
0
0
Interest Earnings
31,884
43,514
4,000
0
6,760
Other
12,675
21,355
0
720
0
Use of Fund Balance
0
0
26,770
0
0
Transfers In
1,179,840
1,005,750
1,147,240
1,147,240
1,356,067
TOTAL REVENUES
$2,074,093
$1,870,631
$1,895,860
$1,946,372
$2,734,470
Expenditures
EDUCATION
Support Goods and Services
$812
$11,128
$21,400
$872
$1,400
Principal Payments
Loan Payable - EPA
20,833
20,833
20,840
20,833
20,840
General Obligation 1993
415,000
435,000
455,000
455,000
0
General Obligation 1998
25,000
25,000
25,000
25,000
30,000
General Obligation 2000 E
120,000
125,000
130,000
130,000
135,000
General Obligation 2000 F
80,000
85,000
95,000
95,000
105,000
General Obligation 2003
0
0
28,000
28,000
498,000
General Obligation 2004
0
0
0
0
285,171
Interest Payments
General Obligation - 1993
104,713
86,660
20,700
20,794
0
General Obligation - 1994
28,080
28,080
0
0
0
General Obligation - 1998
205,565
204,628
203,690
203,690
202,690
General Obligation 2000 E
75,599
66,725
60,790
60,788
54,620
General Obligation 2000 F
107,931
82,018
74,370
74,368
65,820
General Obligation 2003
0
0
31,440
31,442
36,310
General Obligation 2004
0
0
0
0
546,889
SUBTOTAL EDUCATION
$1,183,533
$1,170,072
$1,166,230
$1,145,787
$1,981,740
HOSPITAL
Support Goods & Services
$780
$11,103
$1,000
$292
$0
Principal -1993A GO Bond
410,000
425,000
445,000
445,000
0
Principal - 1998 GO Bond
25,000
25,000
30,000
30,000
25,000
Principal - 2003 GO Bond
0
0
27,000
27,000
487,000
Interest - 1993A GO Bond
102,635
84,800
20,250
20,157
0
Interest- 1994A GO Bond
27,540
27,540
0
0
0
Interest - 1998 GO Bond
201,480
200,543
199,610
199,605
198,410
Interest - 2003 GO Bond
0
0
0
30,779
35,560
Operating Transfer
0
350,000
0
0
0
SUBTOTAL HOSPITAL
$767,435
$1,123,986
$722,860
$752,833
$745,970
KARLUK LOANS
Principal
$4,026
$4,228
$4,340
$4,334
$4,440
Interest
15,976
2,531
2,430
2,425
2,320
SUBTOTAL KARLUK LOANS
$20,002
$6,759
$6,770
$6,759
$6,760
TOTAL EXPENDITURES
$1,970,970
$2,300,817
$1,895,860
$1,905,379
$2,734,470
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 2003 -2004
• 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
DEBT SERVICE - OTHER
REVENUES AND
EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Transfers In:
General Fund KIB
$25,034
$11,066
$0
$0
$0
Buildings and Grounds
1,113
886
0
0
0
Bayside Fire Station
2,664
3,664
0
0
0
TOTAL TRANSFERS IN
$28,811
$15,616
$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
r
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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 2005
FY 2005
Summary by Fund
Budget
Projects
Additions
L -T -D Budget
Revenues:
'
Fund 410 - Borough Capital Projects
Fund 420 -State Capital Grant /Loan
$ 1,300,384
-
$
S -
-
$ 1,300,384
-
Fund 430 -State Capital Grants
2,932,125
145,804
-
2,786,321
Fund 490 - Enterprise Fund Capital Projects
3,740,000
-
3,740,000
Total Revenues:
$ 7,972,509
$ 145,804
$ -
$ 7,826,705
Projects:
Fund 410 - Borough Capital Projects
$ 1,300,384
$ -
$ -
$ 1,300,384
Fund 420 -State Capital Grant /Loan
-
-
-
-
Fund 430 -State Capital Grants
2,932,125
145,804
-
2,786,321
Fund 490 - Enterprise Fund Capital Projects
3,740,000
-
-
3,740,000
Total Projects:
$ 7,972,509
$ 145,804
$ -
$ 7,826,705:
156
Previous Activity Activity Activity Activity Activity
'ears Activity FY 2005 FY 2006 FY 2007 FY 2008 FY 2009
$ 1,299,384 $ 1,000 $ - $ - $ - $ -
' 1,157,567 1,628,754
1,437,632 2,302,368
$ 3,894,583 $ 3,932,122 $ - $ - $ - $ -
' $ 293,105 $ 656,098 $ 27,298 $ _ $ _ $
58,409
1,459,844 1,223,733 - -
2,343,353 1,416,760 -
$ 4,154,711 $ 3,296,591 $ 27,29$ $ $ $
157
Capital Projects Life -to -Date Completed FY 2005 FY 2005
Fund 410 - Borough Capital Projects: Budget Projects Additions L -T -D Budget
Revenues:
Interest Earnings $ 209,080 $ $ $ 209,080
Contributions for BMX Track 13,920 - 13,920
State Matching Grant - -
Total Revenues $ 223,000 $ - $ $ 223,000
Operating Transfers In:
$ 150,000 $
- $ - $ 150,000
General Fund
$ 55,000 $
- $ - $ 55,000
GIS - Funds 100, 210
-
- - -
Land Sales
-
- - -
Facilities Fund
622,384
- - 622,384
Debt Service
-
- -
Bayside Fire Department
400,000
- 400,000
Capital Projects - Fund 430
-
- -
Total Operating Transfers In
$1,077,384 $
$ $ 1,077,38
Total Revenues
$ 1,300,38 $
- $ $ 1,300,384
Projects:
85 Village Metals Removal
$ 150,000 $
- $ - $ 150,000
114 State Airport Improvements
11,000
- - 11,000
130 East Elementary Doorways
4,200
- - 4,200
146 BMX Bike Park
68,920
- - 68,920
173 Bayside Classroom Equipment
75,000
- - 75,000
174 Bayside Storage Addition & Engine Bay
400,000
- - 400,000
182 State Fair & Rodeo Water Project
25,000
- - 25,000
00102 Bayside Underground Electrical
22,000
- - 22,000
03105 Northstar School road /parking lot design
50,000
- - 50,000
03106 KHS emergency generator
50,000
- - 50,000
03108 Borough Building additional parking
50,000
- - 50,000
03109 Borough Building air handling penthouse
10,000
- - 10,000
03110 Borough Building emergency generator
20,000
- - 20,000
03111 Borough Building security doors
8,000
- - 8,000
03120 WB Community Plan Revision
33,380
- - 33,380
400 Undesignated
322,884
- - 322,884
Total Borough Projects
$ 1,300,384 $
- $ - $ 1,300,384
r
158
Previous
Budget
Budget
Budget
Budget
Budget
Years Activity
10,940
FY 2005
FY 2006
FY 2007
FY 2008
FY 2009
'
$ 208,080
$
1,000
$ -
$ -
$ -
S
13,920
396,980
-
'
24,024
976
$ 222,000
$
1,000
$
$
$
$
'
$ 55,000
$
$
S
$
$
-
3,400
6,600 -
2,353
17,647
'
622,384
8,000
_ _
22,380
10,000
'
400,000
-
-
-
-
-
$ 1,077,384
$
-
$
$
$
$ -
$ 1,299,384
$
1,000
$
$ -
$ -
$ -
$ 120,994
$ 27,950
$ 1,056 -
60
10,940
- - - -
-
4,200
- -
'
49,278
19,642
48,200
26,800
- - - -
3,020
396,980
-
'
24,024
976
-
22,000
- - - -
22,795
27,205
- - - -
'
50,000
50,000
_
-
3,400
6,600 -
2,353
17,647
'
8,000
_ _
22,380
10,000
'
293,105
$ 656,098
$ 27,298
t
1�9
1
Project Title: Village Metals Removal Project Number: 85
Project Description: Metals Removal from the Villages
Expenditure Category Estimated
Prior Years
Project
Project Title: State Airport Improvements Project Number: 114
Project Description: Repair old float plane crash rescue area and float plane access ramp.
Total Cost
Expenditures
Balance
2004 -05
2005 -06 2006 -07 2007 -08 2008 -09
Administration $ 10,000
$ 9,419
$ 581
$ 450
$ 131 $ $ $
Land -
-
-
-
-
Site Investigation
Equipment - - -
Other Services
Contingency
Design Services -
-
-
-
Construction 140,000
111,575
28,425
27,500
925
Equipment -
-
-
-
-
Other Services
Contingency
Overhead
Totals 150,000
120,994
29,006
27,950
1,056
Cost Beyond 5 -year program: None
Source of Funding: Facilities Fund
Operating Budget Effect: None
160 1
Project Title: State Airport Improvements Project Number: 114
Project Description: Repair old float plane crash rescue area and float plane access ramp.
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
Administration $ 60 $ 60 $ 0 $ $ $ - $ $
Land
Site Investigation
Design Services - -
Construction 10,940 10,940 10,940
Equipment - - -
Other Services
Contingency
Overhead - - -
Totals $ 11,000 $ 60 $ 10,940 $ 10,940 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Interest Earnings
Operating Budget Effect: $1,000 per year from the Buildings and Grounds Fund
160 1
1
0
'
Project Title: East Elementary Doorways
Project Description: Install a new interior security door at East Elementary.
Project Number: 130
Project Number: 146
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance 2004 -05
2005 -06 2006 -07 2007 -08 2008 -09
'
Administration $ 200 $
$ 200 $ 200
$ $ $ $
2005 -06 2006 -07 2007 -08 2008 -09
Land
Administration $ 6,000 $ 5,553 $
447 $
$ 447 $ $ $
Site Investigation
Land -
-
-
Design Services -
- -
'
Construction 4,000
4,000 4,000
-
Equipment -
Construction 62,920 43,725
19,195
19,195
Other Services
Equipment - -
-
-
Contingency
Other Services
'
Overhead
Contingency
Totals $ 4,200 $
$ 4,200 $ 4,200
$ $ $ $
'
Cost Beyond 5 -year program: None
Totals $ 68,920 $ 49,278 $
19,642 $
$ 19,642 $ $ $
Source of Funding: Interest Earnings
Cost Beyond 5 -year program: None
Operating Budget Effect: None
Source of Funding: Contributions and interest earnings
Operating Budget Effect: $10,000 per year from the Buildings and Grounds Fund
161
Project Title: BMX Bike Park
Project Number: 146
'
Project Description: Construct a bike park for public use.
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance 2004 -05
2005 -06 2006 -07 2007 -08 2008 -09
'
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
161
1
Project Title: Bayside Classroom Equipment
Project Description: Divider wall for classroom
Project Number: 173
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
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
2,500
2,000
2,000
Contingency
-
-
-
Overhead -
-
-
Totals $ 75,000
$ 48,200
$ 26,800
$ 26,800 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Fire Protection Area No. l
Operating Budget Effect: None
Operating Budget Effect: $10,000 per year
Project Title: Bayside Storage Addition & Engine Bay Project Number: 174 '
Project Description: Addition of storage room for classroom and other equipment,
additon of one engine bay, install sprinkler system in classroom.
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance
2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
Administration $ 20,000 $ 20
$ 19,980
$ 19,980 $ $ $ $
Land - -
-
-
Site Investigation - -
-
-
Design Services 27,500 3,000
24,500
24,500
Construction 350,000 -
350,000
350,000
Equipment -
-
-
Other Services 2,500
2,500
2,500
'
Contingency -
-
-
Overhead -
-
-
Totals $ 400,000 $ 3,020
$ 396,980
$ 396,980 $ $ $ $
'
Cost Beyond 5 -year program: None
Source of Funding: Fire Protection Area No. 1
Operating Budget Effect: $10,000 per year
'
162 1
1
'
1 163
P roject Title: State Fair &Rodeo Water Project
Project Number: 00102
Project Number: 182
Project Description: Replace power pole with underground electric.
Project Description: Upgrade water system.
Expenditure Category Estimated Prior Years
Project
Expenditure Category Estimated Prior Years
Project
Balance
2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
'
Total Cost Expenditures
Balance
2004 -05
2005 -06 2006 -07 2007 -08 2008 -09
Land
Administration $ 5,000 $
$ 5,000
$ 76
$ $ $ $
Land -
'
Design Services -
-
-
Site Investigation -
Construction 20,000
20,000
20,000
Design Services 2,000
2,000
-
'
Other Services
Contingency
Construction 18,000 24,024
(6,024)
900
Overhead
Equipment -
-
22,000
$ 22,000 $ $ $ $
Other Services
Cost Beyond 5 -year program: None
'
Contingency
Operating Budget Effect: None
Overhead
Totals $ 25,000 $ 24,024
$ 976
$ 976
$ $ $ $
'
Cost Beyond 5 -year program: None
Source of Funding: Interest Earnings
Operating Budget Effect: None
1 163
Project Title: Bayside Underground Electrical
Project Number: 00102
'
Project Description: Replace power pole with underground electric.
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance
2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
'
Administration $ 2,000 $ $
2,000
$ 2,000 $ $ $ $
Land
-
-
Site Investigation
'
Design Services -
-
-
Construction 20,000
20,000
20,000
Equipment -
-
-
'
Other Services
Contingency
Overhead
Totals $ 22,000 $ $
22,000
$ 22,000 $ $ $ $
'
Cost Beyond 5 -year program: None
Source of Funding: Fire Protection Area No. 1
Operating Budget Effect: None
1 163
1
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
Expenditure Category Estimated Prior Years
Total Cost
Expenditures
Balance
2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
Administration
$ 1,000
$ 1,058
$ (58)
$ 205 $ $ $ $ -
Land
-
-
-
-
Site Investigation
-
-
-
-
Design Services
49,000
21,737
27,263
27,000
Construction
-
-
-
-
Equipment
-
Totals $ 50,000 $
$ 50,000 $ 50,000 $ $ $ $
Other Services
Cost Beyond 5 -year program: None
Source of Funding: Interest Earnings
Contingency
Operating Budget Effect: None
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
Project Title: KHS emergency generator
Project Number: 03106
Project Description: Move generator from the hospital to the high school.
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance 2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
Administration $ 1,000 $
$ 1,000 $ 1,000 $ $ $ $
Land -
- -
Site Investigation
Design Services -
- -
Construction 49,000
49,000 49,000
Equipment -
- -
Other Services
Contingency
Overhead -
-
Totals $ 50,000 $
$ 50,000 $ 50,000 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Interest Earnings
Operating Budget Effect: None
11
164 1
Project Title: Borough Building additional parking Project Number: 03108
Project Description: Construction of additional parking lot off Mill Bay Road.
t
1
r
Expenditure Category Estimated
Prior Years
Project
Project Description: Construct a penthouse for the air conditioner and air handling equipment.
Total Cost
Expenditures
Balance
2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
Administration $ 1,000
$
$ 1,000
$ 1,000 $ $ $ $
Land -
$ $ 1,000
-
-
Site Investigation
-
-
Design Services -
-
-
Construction 49,000
-
49,000
49,000
Equipment
9,000
-
-
Other Services
-
-
-
Contingency
Overhead
Totals $ 50,000
$
$ 50,000
$ 50,000 $ $ $ $
Cost Beyond 5 -year program: None
$ $ 10,000
$ 3,400
$ 6,600 $ $ $
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
2004 -05
2005 -06 2006 -07 2007 -08 2008 -09
Administration $ 1,000
$ $ 1,000
$ 400
$ 600 $ $ $
Land -
-
-
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
1 165
Project Title: Borough Building emergency generator Project Number: 03110
Project Description: Move generator from hospital and install in Borough Building.
Expenditure Category Estimated
Prior Years
Project
Project
Total Cost
Expenditures
Balance
2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
Administration $ 1,000
$ 933
$ 67
$ 67 $ $ $ $
Land -
-
-
Site Investigation
Design Services -
-
Construction 19,000
1,420
17,580
17,580
Equipment -
-
-
-
Other Services
Contingency
'
Overhead -
-
- -
Totals $ 20,000
$ 2,353
$ 17,647
$ 17,647 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Facilities Fund
Operating Budget Effect: None
Project Title: Borough Building security doors Project Number: 03111
Project Description: Install security doors in hallways of KIB and KIBSD offices.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
Administration
$
$
$ $ $ $ $ $
Land
Site Investigation
Design Services
Construction
8,000
8,000 8,000
Equipment
-
- -
Other Services
Contingency
'
Overhead
-
- -
Totals
$ 8,000
$
$ 8,000 $ 8,000 $ $ $ - $
Cost Beyond 5 -year program: None
Source of Funding: Facilities Fund
Operating Budget Effect: None
166
0
sw
Project Title: Womens Bay Community Plan Revision Project Number: 03120
Project Description: Update and revise the Womens Bay Community Plan
r^
1 167
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
Administration $ 33,380
$ 22,380
$ 11,000 $ 10,000 $ $ $ $
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
'
Overhead
Totals $ 33,380
$ 22,380
$ 11,000 $ 10,000 $ $ $ $ -
Cost Beyond 5 -year program: None
Source of Funding: General Fund
Operating Budget Effect: None
r^
1 167
CAPITAL PROJECTS Life -to -Date Completed FY 2005 FY 2005
Fund 420 -State Capital Grant /Loan Budget Projects Additions L -T -D Budget
Revenues:
Interest S $ $ S
Total Revenues /Transfers In $ $ $ $
Projects:
03119 High School Swimming Pool $ - $ $ S
04101 Old Harbor Gym
04102 Larsen Bay School Repair
04103 Ouzinkie Gym
Total Project $ - $ - $ $
168
Previous
Activity
Activity
Activity
Activity
Activity
Years Activity
FY 2005
FY 2006
FY 2007
FY 2008
FY 2009
S
$ -
$
S
$
$
f
$ 58,409
$
$
S
$
S
430
358
647
$ 58,409
$ -
$ -
$
$
$ -
169
CAPITAL PROJECTS
Life -to -Date
Completed
FY 2005 FY 2005
Fund 430 -State Capital Grants
Budget
Projects
Additions L -T -D Budget
Revenues:
00100 High School Roof Repair FY -00
126,770 -
- 126,770
Interest Earnings
$ -
$
5 - $ -
KIB Waste Management Implementation
1,741,400
-
- 1,741,400
Anton Larsen Bay Boat Ramp
560,000
-
- 560,000
School Repair
252,574
125,804
- 126,770
Tide Gate
20,000
20,000
- -
Chiniak Grant
20,000
-
- 20,000
ADF &G Research
200,000
-
- 200,000
SHSGP Grant
138,151
-
- 138,151
Total Revenues /Transfers In
$ 2,932,125
$ 145,804
$ - $ 2 „'
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
03116 School Upgrade /Repair
125,804 125,804
- -
03118 Chiniak Multi -use
20,000 -
- 20,000
04106 SHSGP Homeland Security Grant
138,151 -
138,151
Total State Grant Projects
$ 2,932,125 $ 145,804 $
$ 2 ,786,321
170
Previous Activity Activity Activity Activity Activity
Years Activity FY 2005 FY 2006 FY 2007 FY 2008 FY 2009
' 452,933 1,288,467
479,600 80,400
106,068 20,702
6,721 13,279
112,245 87,755
- 138,151
$ 1,157,567 $ 1,628,754
664,751 1,076,649
595,407 - - -
' 80,714 46,056
112,251 87,749
6,721 13,279 -
$ 1,459,844 $ 1,223,733 $
1 171
Project Title:
KIB Waste Management Implementation Project Number: 164
Project
Project Description:
Implementation of waste management plan developed under EVOSTC project.
'
Expenditure Category
Estimated Prior Years Project
Administration $ 25,000
$ 14,386
Total Cost Expenditures Balance 2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
Administration
$ 630,000 $ 254,821 $ 375,179 $ 375,179 $ $ - $ $
-
Land
- - - -
-
Site Investigation
Design Services 65,000
Design Services
- - - -
Construction
1,111,400 43,303 1,068,097 701,470
(17,188)
Equipment
- 356,107 (356,107) -
-
Other Services
10,521 (10,521)
Contingency -
Contingency
-
Overhead
-
- -
Totals
$ 1,741,400 $ 664,751 $ 1,076,649 $ 1,076,649 $ $ $ $
$ 595,407
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
Source of Funding: State Grant with Federal monies
Operating Budget Effect: None
Project Title:
Anton Larsen Bay Boat Ramp Project Number: 177
Project Description:
Investigate the needs for sports improvements in Anton Larsen Bay.
Building additional parking areas and a boat ramp.
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
Administration $ 25,000
$ 14,386
$ 10,614 $ $ $ $ $
Land -
-
-
Site Investigation
-
Design Services 65,000
93,833
(28,833)
Construction 470,000
487,188
(17,188)
Equipment 10,000
Other Services 5,000
-
10,000
5,000
Contingency -
-
Overhead -
-
- -
Totals $ 575,000
$ 595,407
_L__20,407 $ - $ $
Cost Beyond 5 -year program: None
Source of Funding: State Grant with Federal monies
Operating Budget Effect: None
u
172 1
we
0
Project Title: School Facility Repair and Upgrade FY00 Project Number: 00100
"s Project Description: Repair High School Roof
i
Expenditure Category Estimated
Prior Years
Project
Project Number: 02107
Total Cost
Expenditures
Balance
2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
'"
Administration $ 20,000
$ 16,237
$ 3,763
$ 3,763 $ $ $ $
Expenditure Category
Land -
-
-
-
Site Investigation -
-
2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
.r
Design Services 60,000
64,477
(4,477)
-
Land
Construction 46,770
-
46,770
42,293
Site Investigation
Equipment -
10,000
-
-
Design Services
Other Services
75,223
75,223
Construction
Contingency
-
- - - - -
'
Equipment
Overhead -
-
-
-
Other Services
Totals $ 126,770
$ 80,714
$ 46,056
$ 46,056 $ $ $ $
Contingency
Overhead
Cost Beyond 5 -year program: None
-
-
'
Totals
Source of Funding: State Grant
$ 87,749
$ 87,749 $ $ $ $
'
Operating Budget Effect: None
i
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
173
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
2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
Administration
$ 15,000 $ 12,474
$ 2,526
$ 2,526 $ $ $ $
Land
Site Investigation
10,000 -
10,000
10,000
Design Services
175,000 99,777
75,223
75,223
Construction
- -
-
- - - - -
'
Equipment
Other Services
Contingency
Overhead
- -
-
-
'
Totals
$ 200,000 $ 112,251
$ 87,749
$ 87,749 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
173
Project Title: FY03 School Upgrad /Repair
Project Description: Miscellaneous school repairs
Project Number: 03116
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
Administration
$ 12,580
$ 44,169
$ (31,589) $ $ $
Land
-
-
Site Investigation
-
-
Design Services
18,870
-
18,870
Construction
94,354
93,945
409
Equipment
-
1,331
(1,331)
Other Services
-
Contingency
Overhead
-
-
Totals
$ 125,804
$ 139,445
$ (13,641) $ $ $ _ $
Cost Beyond 5 -year program: None
Source of Funding: Enterprise Fund
Operating Budget Effect: None
Project Title: Chiniak Multi -use Project Number: 03118
Project Description: Repair /replace public buildings in Chiniak
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
Administration $ 1,000 $ 3,918 $ (2,918) $ $ $ $ $
Land - -
Site Investigation
Design Services -
Construction 19,000 2,803 16,197 13,279
Equipment -
Other Services
Contingency
Overhead - - - - -
Totals $ 20,000 $ 6,721 $ 13,279 $ 13,279 $ $ - $ $
Cost Beyond 5 -year program: None
Source of Funding: Enterprise Fund
Operating Budget Effect: None
[1
174
ww
1
175
Project Title:
Homeland Security Grant
Project Number: 04106
Project Description:
Funds are provided to purchase equipment and fund training exercises to prepare for the
no
possibility of a Homeland Security threat.
Expenditure Category
Estimated Prior Years Project
Total Cost Expenditures Balance
2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
Administration
$ $ $
$ $ $ $ $
Land
Site Investigation
Design Services
Construction
°-
Equipment
68,151 68,151
68,151
Other Services
- -
Contingency
Overhead
- -
-
r
Totals
$ 68,151 $ $ 68,151
$ 68,151 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Federal Grant
Operating Budget Effect:
None
t
1
175
r
176
1
CAPITAL PROJECTS
Life -to -Date Completed
FY 2005 FY 2005=
Fund 490 - Enterprise Funds Capital Projects
Budget Projects
Additions L -T -D Budget
03112 Hospital access and parking phase I & II
700,000 -
- 700,000
Revenues:
03113 Hospital Specialty Clinic roof repair /replace
40,000 -
40,000
Landfill Closeout /Leachate Treatment
$ 3,000,000 $ -
S - $ 3,000,000
$ 3,740,000
Transfer- Hospital
740,000 -
740,000
Total Revenues/Transfers In
$ 3,740.000 $ -
$ - $ 3,740,000
176
1
Projects:
165 Landfill Closeout /Leachate Treatment
$ 3,000,000 $ - $
- $ 3,000,000
03112 Hospital access and parking phase I & II
700,000 -
- 700,000
03113 Hospital Specialty Clinic roof repair /replace
40,000 -
40,000
Total State Grant Projects
$ 3,740,000 $ - $
$ 3,740,000
176
I—
1
r
1
I
177
Previous
Activity
y
Activity
y
Activity
y
Activity
y
Activity
y
Years Activity
FY 2005
FY 2006
FY 2007
FY 2008
FY 2009
$ 1,087,632
$ 1,912,368
$ -
$ -
$ -
S
350,000
390,000
$ 1,437,632
$ 2,302,368
$
$
$ -
$
$ 2,264,551
$ 735,449
$
$
S
$
18,689
681,311
60,112
-
2,343,353
$ 1,416,760
$
$
$
$
1
r
1
I
177
1
Project Title: Landfill Closeout /Leachate Treatment
Project Number: 165
Project Description: Construct leachate control building and drainage at
the Landfill.
'
Expenditure Category Estimated Prior Years
Project
Project Title: Hospital Access and Parking Phase f & 11
Project Number: 03112
Total Cost Expenditures
Balance
2004 -05
2005 -06 2006 -07 2007 -08 2008 -09
Administration $ 35,000 $ 58,513 $
(23,513)
$ 15,000
$ $ $ $
Land - -
-
Expenditures
Balance
Site Investigation - -
-
Administration $ 5,000
Design Services 350,000 343,699
6,301
$ 5,000
$ $ $ $
Construction 2,615,000 1,862,340
752,660
720,449
-
-
Equipment - -
-
-
-
5,000
Other Services
Design Services 5,000
5,305
Contingency
-
Overhead
-
-
651,311
Totals $ 3,000,000 $ 2,264,551 $
735,449
$ 735,449
$ $ $ $
20,000
Cost Beyond 5 -year program: None
Other Services -
Source of Funding: State Grant and Loan
-
Contingency
Operating Budget Effect: None
Overhead -
-
L
178 1
Project Title: Hospital Access and Parking Phase f & 11
Project Number: 03112
Project Description: Constuct new
access from Rezanof Drive; Construct doctor's,
handicap, and public parking.
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2004 -05
2005 -06 2006 -07 2007 -08 2008 -09
Administration $ 5,000
$ 13,385
$ (8,385)
$ 5,000
$ $ $ $
Land
-
-
-
Site Investigation 5,000
-
5,000
5,000
Design Services 5,000
5,305
(305)
-
Construction 665,000
-
665,000
651,311
Equipment 20,000
20,000
20,000
Other Services -
-
-
Contingency
Overhead -
-
Totals $ 700,000
$ 18,689
$ 681,311
$ 681,311
$ $ - $ $
Cost Beyond 5 -year program: None
Source of Funding: Enterprise Fund
Operating Budget Effect: None
L
178 1
1
t
� k
1 179
Project Title: Hospital Specialty Clinic roof repair /replace Project Number: 03113
Repair /replace hospital Specialty Clinic.
r
Project Description:
roof as needed
on
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2004 -05 2005 -06 2006 -07 2007 -08 2008 -09
'
Administration $ 1,000
$ 1,602
$ (602) $ $ $ $ $
Land
Site Investigation
Design Services -
-
Construction 39,000
58,510
(19,510)
Equipment
-
Other Services
Contingency
Overhead
Totals $ 40,000
$ 60,112
$ (20,112) $ $ $ $ $
'
Cost Beyond 5 -year program: None
Source of Funding: Enterprise Fund
Operating Budget Effect: None
� k
1 179
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.
t
Enterprise Funds Recap
Hospital
Solid Waste
Enterprise
Kodiak Fisheries
911
'
Enterprise Fund
Fund
Research Center
Service
Total
Beginning Retained Earnings
$ (501,827)
$ (3,585,595)
$ (728,800)
$ 75,101
$ (4,741,121)
Revenues
'
Collection Fees
$2,210,300
2,210,300
Disposal Fees
1,086,000
1,086,000
State Revenue Sharing
-
_
'
PKIMC Gain
Rents and Royalties
720,000
1,589,700
2,309,700
Customer Charges
-
-
69,000
69,000
Interest Earnings
-
40,000
-
40,000
'
Other
38,000
38,000
Amortization of grants
-
-
-
'
Total Revenues and Transfers in
3,334,300
720,000
69,000
1,629,700
5,753,000
Total Available Funds
2,832,473
(2,865,595)
144,101
1,011,879
900,900
Expenditures
Waste Collection
1,342,800
-
-
1,342,800
Waste Disposal
1,991,500
-
-
1,991,500
t
Personnel costs
-
151,940
10,500
162,440
Contracted Services
58,500
58,500
Dorm Facility
-
$21,600
-
21,600
Depreciation
1,276,560
744,114
2,020,674
'
Debt service interest
82,000
466,820
548,820
Other
-
625,955
625,955
Transfers out
-
295,602
-
-
295,602
'
Total Use of Funds
3,334,300
1,654,162
2,010,429
69,000
7,067,891
Est. Retained Earnings 6130105
$ (501,827)
$ (4,519,757)
$ (1,109,529)
$ 75,101
$ (6,056,012)
'
Per GASB 33, grants are no longer amortized which has significantly reduced
retained earnings in the Enterprise Funds.
'
181
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, waste 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, dump fees, and miscellaneous fees. Of
the three categories, the collection fee generally generates over half of the revenue. In estimating revenues, the population of the
greater Kodiak area is considered as well as the business arena. The population figures indicate that the population has remained
steady and observation of the business community reveals the same. Since the population trend remains constant, so should the
revenues.
Goal
To provide a cost effective, environmentally safe waste collection, disposal, and recycling service 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 2004 -2005
• 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
• Complete a survey of the landfill that clearly portraits the amount of time that the present footprint can be utilized for garbage
• Apply for grants that augment local closure /post closure revenues
• Acquire a solid waste permit from the ADEC
Significant Budget Changes
No significant budget changes.
182
f
7
i
r
� I
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1 183
MUNICIPAL SOLID WASTE
REVENUES AND EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Collection Fees
$1,882,593
$1,870,207
$1,610,900
$2,251,246
$2,210,300
Disposal Fees
954,330
875,061
1,015,500
894,609
1,086,000
Penalty /Interest
37,789
36,856
12,200
13,558
13,000
Metals Recycling
0
35,993
5,000
44,311
25,000
Use of Fund Balance
0
0
169,390
0
0
Amort. Of Aid in Construction
52,408
0
0
0
0
TOTAL REVENUES
$2,927,120
$2,818,117
$2,812,990
$3,203,724
$3,334,300
Expenditures
Waste Collection:
Allocated Salaries
0
5,000
0
2,000
0
Contracted Services
1,233,854
1,275,845
1,250,000
1,288,013
1,328,000
Support Goods & Services
42,729
33,970
36,730
31,995
14,800
Waste Disposal:
Personnel Services
277,991
312,934
330,720
342,131
375,520
Employee Benefits
89,194
120,254
137,940
152,983
203,060
Contracted Services
276,463
99,880
180,000
152,837
190,000
Contributions
7,315
4,020
5,000
5,445
0
Support Goods & Services
622,500
876,117
757,340
732,168
964,920
Depreciation
115,255
72,189
115,260
294,576
258,000
Operating transfers
0
0
0
0
0
TOTAL EXPENDITURES
$2,665,301
$2,800,209
$2,812,990
$3,002,148
$3,334,300
Position:
PERSONNEL
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
Environmental Specialist
0
1
1
1
Baler /Landfill Supervisor
1
1
1
1
Baler Operator II
1
1
1
1
Baler Operator 1
3
4
4
4
TOTAL
5
7
7
7
PERFORMANCE INDICATORS
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Total Solid Waste Disposal, Tons
18,524
16,821
16,414
17,253
Baled Waste, tons
11,687
11,675
11,310
11,557
Scrap Metals received, tons'
1,137
1,516
833
1,162
Asbestos, cubic yards
900
667
276
300
'does not include white goods (appliances)
1 183
PROGRAM BUDGET SUMMARY I
HOSPITAL ENTERPRISE FUND I
Program Description
On April 22, 1997, the Kodiak Island Borough leased the Kodiak Island Hospital to Providence Health System in Alaska. t
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
7
This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees related to serial
bond debt incurred by the Borough to construct the Providence Kodiak Island Medical Center. 1
Objectives for 2004 -2005
I
• 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
Significant Budget Changes
No significant budget changes.
7
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C
184 '
HOSPITAL ENTERPRISE FUND
' Revenues
State Revenue Sharing
Interest Earnings
' Other
PKIMC Gain
Fuller Trust Proceeds
Providence Lease
Kodiak Island Health Care
Use of Fund Balance
Amortization of grants
' Operating Transfers In
Sale of Fixed Assets
TOTALREVENUES
' Expenditures
Employee Benefits
Contracted Services
Support Goods & Services
Depreciation
Debt Service Interest Payments
1 st Union Bank loan
NBA FY 2000 loan
Facilities loan
Operating Transfers
TOTAL EXPENDITURES
:r
a&
711
REVENUES AND EXPENDITURES
F.Y. 2002
ACTUAL
F.Y. 2003
ACTUAL
F.Y. 2004
BUDGET
F.Y. 2004
ACTUAL
F.Y. 2005
BUDGET
$39,617
$39,084
$40,000
$0
$0
3,631
655
5,000
0
0
50
54,000
0
0
0
486,359
83,999
200,000
0
0
54,070
56,428
50,000
0
0
720,000
720,000
720,000
720,000
720,000
25,550
0
0
0
0
0
0
2,221,110
0
934,162
598,537
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$1,927,814
$954,166
$3,236,110
$720,000
$1,654,162
$3,039
$802
$0
$7,002
$0
0
54,000
0
(7,977)
0
7,752
2,671
0
28,398
0
1,279,552
1,006,115
1,160,600
1,255,190
1,276,560
62,940
22,352
0
0
0
55,616
38,389
16,950
16,949
18,000
0
0
64,000
63,470
64,000
266,195
224,340
1,994,560
1,994,560
295,602
$1,675,094
$1,348,669
$3,236,110
$3,357,592
$1,654,162
185
PROGRAM BUDGET SUMMARY
KODIAK FISHERIES RESEARCH CENTER
Program Description
The Kodiak Island Borough is the owner /landlord of this state of the art fisheries research center. Federal, state and university
biologists are performing research. This facility is managed, operated and maintained, as well as repaired by the Engineering and
Facilities department of the Borough. The Kodiak Fisheries Research Center (KFRC) houses a multi- agency research team committed
to the preservation, enhancement and management of the North Pacific marine ecosystem and its resources. In addition, the KFRC
contains a public interpretive center that provides an educational and interactive overview of Kodiak Island wildlife, marine life and
fisheries research programs through graphic display panels, interactive computer programs and videos, a topographic map of Kodiak
Island, a touch tank with live tide pool creatures and a 10 foot in diameter aquarium featuring local marine finfish, shellfish and other
marine organisms.
As with the Hospital Enterprise fund, the main source of revenue from this facility is in the form of lease payments. The major tenant
of the facility is the National Oceanic and Atmospheric Administrating (NOAA) and it's 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 2004 -2005
• 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
Significant Budget Changes
No significant budget changes.
186
0
0
d
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r
KODIAK FISHERIES RESEARCH FACILITY
REVENUES
AND EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
$155,676
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
54,590
Support Goods & Services
317
0
0
e Interest Earnings
$55,684
$71,875
$51,060
$46,714
$40,000
Rents and Royalties
1,497,865
1,538,968
1,553,835
1,559,600
1,589,700
Use of Fund Balance
0
0
0
0
380,729
Amortization of Grants
397,351
0
397,350
0
0
Transfer -In
0
0
0
0
0
Sale of Fixed Assets
0
0
0
0
0
TOTAL REVENUES
i
$1,950,900
$1,610,843
$2,002,245
$1,606,314
$2,010,429
Expenditures
RESEARCH FACILITY
Personnel
$150,582
$159,792
$115,110
$155,676
$97,350
Employee Benefits
36,995
41,293
45,255
45,445
54,590
Support Goods & Services
317
0
0
0
44,305
Depreciation
742,970
116,511
740,330
745,259
744,114
Debt Service - Interest
519,838
503,300
503,300
485,713
466,820
Janitorial
35,066
42,443
47,000
35,078
47,000
Heating
81,581
47,016
75,000
78,072
80,000
Electrical
131,060
136,323
178,000
153,512
178,000
Plumbing
11,203
14,933
73,540
10,012
73,540
Air Conditioning
546
1,959
2,000
21
2,000
Elevators
2,263
2,191
2,000
1,991
2,000
Miscellaneous
57,373
84,150
199,110
75,501
199,110
Operating Transfers
0
0
0
0
0
Subtotal
$1,769,794
$1,149,911
$1,980,645
$1,786,280
$1,988,829
DORM FACILITY
Support Goods & Services
$1,124
$0
$0
$0
$0
Heating
4,627
7,281
7,000
2,611
7,000
Electrical
5,246
5,109
7,500
4,025
7,500
Plumbing
3,429
5,794
3,700
2,784
3,700
Miscellaneous
2,000
4,038
3,400
5,273
3,400
$16,426
$22,222
$21,600
$14,693
$21,600
TOTAL EXPENDITURES
$1,786,220
$1,172,133
$2,002,245
$1,800,973
$2,010,429
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
187
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
To provide quick and efficient emergency service response to all service subscribers.
Objectives for 2004 -2005
• 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
188
911 SERVICE
REVENUES AND EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2004
F.Y. 2004
F.Y. 2005
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
�
Customer Charges $69,520
$68,003
$69,000
$101,435
$69,000
TOTAL REVENUES $69,520
$68,003
$69,000
5101,435
$69,000
Expenditures
Allocated Salaries $10,500 $10,500 $10,500 $9,000 $10,500
Contracted Services 72,952 60,000 58,500 71,427 58,500
TOTAL EXPENDITURES $83,452 $70,500 $69,000 $80,427 $69,000
0
c
�
189
APPENDIX
APPENDIX
2003 -2004
Personnel Summary
191
2000
2001
2002
2003
2004
Department
Appro
Approve
Approved
Approved
Budgeted
Borough Clerk
3.00
3.00
3.00
3.00
3.00
Manager
2.00
2.00
2.00
2.00
2.00
Assessor
4.00
4.00
4.00
4.00
4.00
Engineering/Facilities
3.00
3.00
3.00
3.00
3.00
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
4.00
3.00
3.00
3_00
Subtotal General Fund
28.25
28.00
27.00
27.00
27.00
Child Care Program
1.00
1.00
1.00
1.00
1.00
Buildings and Grounds
0.00
0.00
0.50
0.50
0.50
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
2.50
2.50
Total
37.25
37.00
37.00
39.00
39.00
191
KODIAK ISLAND BOROUGH
CLASS TITLES AND PAY RANGES
ASSESSING
Pay Range
Assessor
24.0
Property Appraiser
19.0
Assessment Clerk II
12.0
Assessment Clerk I
10.0
CLERK'S OFFICE
Borough Clerk
23.0
Deputy Clerk
17.5
Assistant Clerk
11.0
COMMUNITY DEVELOPMENT
Community Development Director
24.0
Associate Planner/LRP
20.5
Associate Planner/ENF
20.5
Drafting Technician
18.5
Secretary III
11.0
ENGINEERING & FACILITIES
Engineering & Facilities Director
25.0
Environmental Specialist
23.0
Solid Waste Baler/Landfill Supervisor
19.5
Maintenance Engineer -KFRC
18.5
Baler Operator II
17.5
Baler Operator I
16.0
Maintenance Worker
16.5
Secretary III
11.0
Interpretive Special ist/Receptionist -KFRC
10.5
FINANCE DEPARTMENT
Finance Director
24.5
General Accountant
20.5
Revenue Accountant
20.5
Accounting Technician/Accounts Payable
15.0
Accounting Technician/Payroll
15.0
Cashier
11.0
Secretary III
11.0
Local Administrator - Child Care Assistance Program
12.0
MANAGEMENT INFORMATION SYSTEMS
Programmer /Analyst
19.0
LAN Administrator
19.0
Operations Supervisor
19.0
MANAGER'S OFFICE
Borough Manager
Contract
Administrative Assistant
15.0
Assistant Fire Chief
20.5
Kodiak Arts Council Director
16.5
192
1
i
Step A B c
Grade
7.0 A 25,673 26,315 26,973
H 12.3427 12.6513 12.9676
7.5 A 26,315 26,973 27,647
H 12.6513 12.9676 13.2918
8.0 A 26,973 27,647 28,338
H 12.9676 13.2918 13.6241
8.5 A 27,647 28,338 29,047
H 13.2918 13.6241 13.9647
9.0 A 28,338 29,047 29,773
H 13.6241 13.9647 14.3138
9.5 A 29,047 29,773 30,517
H 13.9647 14.3138 14.6716
10.0 A 29,773 30,517 31,280
H 14.3138 14.6716 15.0384
10.5 A 30,517 31,280 32,062
H 14.6716 15.0384 15.4144
11.0 A 31,280 32,062 32,864
H 15.0384 15.4144 15.7998
11.5 A 32,062 32,864 33,685
H 15.4144 15.7998 16.1948
12.0 A 32,864 33,685 34,527
H 15.7998 16.1948 16.5997
12.5 A 33,685 34,527 35,391
H 16.1948 16.5997 17.0147
13.0 A 34,527 35,391 36,275
H 16.5997 17.0147 17.4401
13.5 A 35,391 36,275 37,182
H 17.0147 17.4401 17.8761
14.0 A 36,275 37,182 38,112
H 17.4401 17.8761 18.3230
14.5 A 37,182 38,112 39,065
H 17.8761 18.3230 18.7811
15.0 A 38,112 39,065 40,041
H 18.3230 18.7811 19.2506
15.5 A 39,065 40,041 41,042
H 18.7811 19.2506 19.7319
16.0 A 40,041 41,042 42,068
H 19.2506 19.7319 20.2252
16.5 A 41,042 42,068 43,120
H 19.7319 20.2252 20.7308
17.0 A 42,068 43,120 44,198
H 20.2252 20.7308 21.2491
17.5 A 43,120 44,198 45,303
H 20.7308 21.2491 21.7803
18.0 A 44,198 45,303 46,436
H 21.2491 21.7803 22.3248
18.5 A 45,303 46,436 47,596
H 21.7803 22.3248 22.8829
19.0 A 46,436 47,596 48,786
H 22.3248 22.8829 214550
19.5 A 47,596 48,786 50,006
H 22.8829 23.4550 24.0414
20.0 A 48,786 50,006 51,256
H 23.4550 24.0414 24.6424
20.5 A 50,006 51,256 52,538
H 24.0414 24.6424 25.2585
21.0 A 51,256 52,538 53,851
H 24.6424 25.2585 25.8900
21.5 A 52,538 53,851 55,198
H 25.2585 25.8900 26.5373
22.0 A 53,851 55,198 56,577
H 25.8900 26.5373 27.2007
22.5 A 55,198 56,577 57,992
H 26.5373 27.2007 27.8807
23.0 A 56,577 57,992 59,442
H 27.2007 27.8807 28.5777
23.5 A 57,992 59,442 60,928
H 27.8807 28.5777 29.2921
24.0 A 59,442 60,928 62,451
H 28.5777 29.2921 30.0244
24.5 A 60,928 62,451 64,012
H 29.2921 30.0244 30.7750
25.0 A 62,451 64,012 65,612
H 30.0244 30.7750 31.5444
25.5 A 64,012 65,612 67,253
H 30.7750 31.5444 32.3330
D
27,647
13.2918
28,338
13.6241
29,047
13.9647
29,773
14.3138
30,517
14.6716
31,280
15.0384
32,062
15.4144
32,864
15.7998
33,685
16.1948
34,527
16.5997
35,391
17.0147
36,275
17.4401
37,182
17.8761
38,112
18.3230
39,065
18.7811
40,041
19.2506
41,042
19.7319
42,068
20.2252
43,120
20.7308
44,198
21.2491
45,303
21.7803
46,436
22.3248
47,596
22.8829
48,786
23.4550
50,006
24.0414
51,256
24.6424
52,538
25.2585
53,851
25.8900
55,198
26.5373
56,577
27.2007
57,992
27.8807
59,442
28.5777
60,928
29.2921
62,451
30.0244
64,012
30.7750
65,612
31.5444
67,253
32.3330
68,934
33.1413
Kodiak Island Borough
Salary Schedule
E
28,338
13.6241
29,047
1 3.9647
29,773
14.3138
30,517
14.6716
31,280
15.0384
32,062
15.4144
32,864
15.7998
33,685
16.1948
34,527
16.5997
35,391
17.0147
36,275
17.4401
37,182
17.8761
38,112
18.3230
39,065
18.7811
40,041
19.2506
41,042
19.7319
42,068
20.2252
43,120
20.7308
44,198
21.2491
45,303
21.7803
46,436
22.3248
47,596
22.8829
48,786
23.4550
50,006
24.0414
51,256
24.6424
52,538
25.2585
53,851
25.8900
55,198
26.5373
56,577
27.2007
57,992
27.8807
59,442
28.5777
60,928
29.2921
62,451
30.0244
64,012
30.7750
65,612
31.5444
87,253
32.3330
68,934
33.1413
70,657
33.9698
F G H
29,047 29,773 30,517
13.9647 14.3138 14.6716
29,773 30,517 31,280
14.3138 14.6716 15.0384
30,517 31,280 32,062
14.6716 15.0384 15.4144
31,280 32,062 32,864
15.0384 15.4144 15.7998
32,062 32,864 33,685
15.4144 15.7998 16.1948
32,864 33,685 34,527
15.7998 16.1948 16.5997
33,685 34,527 35,391
16.1948 16.5997 17.0147
34,527 35,391 36,275
16.5997 17.0147 17.4401
35,391 36,275 37,182
17.0147 17.4401 17.8761
36,275 37,182 38,112
17.4401 17.8761 18.3230
37,182 38,112 39,065
17.8761 18.3230 18.7811
38,112 39,065 40,041
18.3230 18.7811 19.2506
39,065 40,041 41,042
18.7811 19.2506 19.7319
40,041 41,042 42,068
19.2506 19.7319 20.2252
41,042 42,068 43,120
19.7319 20.2252 20.7308
42,068 43,120 44,198
20.2252 20.7308 21.2491
43,120 44,198 45,303
20.7308 21.2491 21.7803
44,198 45,303 46,436
21.2491 21.7803 22.3248
45,303 46,436 47,596
21.7803 22.3248 22.8829
46,436 47,596 48,786
22.3248 22.8829 23.4550
47,596 48,786 50,006
22.8829 23.4550 24.0414
48,786 50,006 51,256
23.4550 24.0414 24.6424
50,006 51,256 52,538
24.0414 24.6424 25.2585
51,256 52,538 53,851
24.6424 25.2585 25.8900
52,538 53,851 55,198
25.2585 25.8900 26.5373
53,851 55,198 56,577
25.8900 26.5373 27.2007
55,198 56,577 57,992
26.5373 27.2007 27.8807
56,577 57,992 59,442
27.2007 27.8807 28.5777
57,992 59,442 60,928
27.8807 28.5777 29.2921
59,442 60,928 62,451
28.5777 29.2921 30.0244
60,928 62,451 64,012
29.2921 30.0244 30.7750
62,451 64,012 65,612
30.0244 30.7750 31.5444
64,012 65,612 67,253
30.7750 31.5444 32.3330
65,612 67,253 68,934
31.5444 32.3330 33.1413
67,253 68,934 70,657
32.3330 33.1413 33.9698
68,934 70,657 72,424
33.1413 33.9698 34.8190
70,657 72,424 74,234
33.9698 34.8190 35.6895
72,424 74,234 76,090
34.8190 35.6895 36.5817
1
31,280
15.0384
32,062
15.4144
32,864
15.7998
33,685
16.1948
34,527
16.5997
35,391
17.0147
36,275
17.4401
37,182
17.8761
38,112
18.3230
39,065
18.7811
40,041
19.2506
41,042
19.7319
42,068
20.2252
43,120
20.7308
44,198
21.2491
45,303
21.7803
46,436
22.3248
47,596
22.8829
48,786
23.4550
50,006
24.0414
51,256
24.6424
52,538
25.2585
53,851
25.8900
55,198
26.5373
56,577
27.2007
57,992
27.8807
59,442
28.5777
60,928
29.2921
62,451
30.0244
64,012
30.7750
65,612
31.5444
67,253
32.3330
68,934
33.1413
70,657
33.9698
72,424
34.8190
74,234
35.6895
76,090
36.5817
77,992
37.4962
J
32,062
15.4144
32,864
15.7998
33,685
16.1948
34,527
16.5997
35,391
17.0147
36,275
17.4401
37,182
17.8761
38,112
18.3230
39,065
18.7811
40,041
19.2506
41,042
19.7319
42,068
20.2252
43,120
20.7308
44,198
21.2491
45,303
21.7803
46,436
22.3248
47,596
22.8829
48,786
23.4550
50,006
24.0414
51,256
24.6424
52,538
25.2585
53,851
25.8900
55,198
26.5373
56,577
27.2007
57,992
27.8807
59,442
28.5777
60,928
29.2921
62,451
30.0244
64,012
30.7750
65,612
31.5444
67,253
32.3330
68,934
33.1413
70,657
33.9698
72,424
34.8190
74,234
35.6895
76,090
36.5817
77,992
37.4962
79,942
38.4336
K L M
32,864 33,685 34,527
15.7998 16.1948 16.5997
33,685 34,527 35,391
16.1948 16.5997 17.0147
34,527 35,391 36,275
16.5997 17.0147 17.4401
35,391 36,275 37,182
17.0147 17.4401 17.8761
36,275 37,182 38,112
17.4401 17.8761 18.3230
37,182 38,112 39,065
17.8761 18.3230 18.7811
38,112 39,065 40,041
18.3230 18.7811 19.2506
39,065 40,041 41,042
18.7811 19.2506 19.7319
40,041 41,042 42,068
19.2506 19.7319 20.2252
41,042 42,068 43,120
19.7319 20.2252 20.7308
42,068 43,120 44,198
20.2252 20.7308 21.2491
43,120 44,198 45,303
20.7308 21.2491 21.7803
44,198 45,303 46,436
21.2491 21.7803 22.3248
45,303 46,436 47,596
21.7803 22.3248 22.8829
46,436 47,596 48,786
22.3248 22.8829 23.4550
47,596 48,786 50,006
22.8829 23.4550 24.0414
48,786 50,006 51,256
23.4550 24.0414 24.6424
50,006 51,256 52,538
24.0414 24.6424 25.2585
51,256 52,538 53,851
24.6424 25.2585 25.8900
52,538 53,851 55,198
25.2585 25.8900 26.5373
53,851 55,198 56,577
25.8900 26.5373 27.2007
55,198 56,577 57,992
26.5373 27.2007 27.8807
56,577 57,992 59,442
27.2007 27.8807 28.5777
57,992 59,442 60,928
27.8807 28.5777 29.2921
59,442 60,928 62,451
28.5777 29.2921 30.0244
60,928 62,451 64,012
29.2921 30.0244 30.7750
62,451 64,012 65,612
30.0244 30.7750 31.5444
64,012 65,612 67,253
30.7750 31.5444 32.3330
65,612 67,253 68,934
31.5444 32.3330 33.1413
67,253 68,934 70,657
32.3330 33.1413 33.9698
68,934 70,657 72,424
33.1413 33.9698 34.8190
70,657 72,424 74,234
33.9698 34.8190 35.6895
72,424 74,234 76,090
34.8190 35.6895 36.5817
74,234 76,090 77,992
35.6895 36.5817 37.4962
76,090 77,992 79,942
36.5817 37.4962 38.4336
77,992 79,942 81,940
37.4962 38.4336 39.3944
79,942 81,940 83,989
38.4336 39.3944 40.3793
81,940 83,989 86,089
39.3944 40.3793 41.3888
1 193
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
Term
Expires
MAYOR Gabrielle LeDoux 2004
219 Mill Bay Road
Kodiak, AK 99615
ASSEMBLY MEMBERS
Deputy Mayor
Robin Heinrichs
2004
377 Neva Way
Kodiak, AK 99615
Tom Abell
2005
P.O. Box 2224
Kodiak, AK 99615
Tuck Bonney
2005
P.O. Box 2265
Kodiak, AK 99615
Pat Branson
2004
P.O. Box 3888
Kodiak, AK 99615
Cecil Ranney
2006
11240 Womens Bay Drive
Kodiak, AK 99615
Wayne Stevens
2006
1719 Selief Lane
Kodiak, AK 99615
Nancy Wells
2005
P.O. Box 1814
Kodiak, AK 99615
BOROUGH MANAGER
Patrick Carlson
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
194
1 STATISTICAL INFORMATION
1 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. Approximately 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. 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
has also been an increase in the number of cruise ships visiting Kodiak in the recent years as the cruise ship companies have expanded
their tours of Alaska's coastal communities.
1 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, 2004 is 10.6 %, compared to 10.3% at June 30, 2003 and 18.2% at June 30, 2002.
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 3.3% to 19.3% over the last ten years,
but the overall average has been 9.5 %.
The assessed value of real and personal property in the Kodiak Island Borough rose from $640,462,576 in fiscal year 1996 to
' $793,694,417 in fiscal year 2005, an increase of nearly 24% 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.
195
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.
196
1995
1996
1997
1998
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
218
201
148
182
Value of buildings (thousands)
10,360
11,728
7,822
24,302
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 outsi(
Recreation:
Parks (number of acres)
223
224
224
224
Facilities:
Number of playgrounds
15
16
16
16
Number of swimming pools
1
1
1
1
Public Education:
Number of schools
Kodiak Area Elementary
3
4
4
4
Kodiak Area Middle School
1
1
1
1
Kodiak Area High School
1
1
1
1
Village Schools (a)
9
9
9
8
Number of support personnel (b)
180
104 (c)
101
156
Number of teachers (d)
195
199
199
202
Number of students
2,711
2,872
2,862
2,851
Number of Municipal Employees
65
65.5
61.5
42.75
Elections:
Number of registered voters
7,382
8,217
9,350
9,957
Number voting in last election
2,113
1,471
2,120
2,076
Percent of registered voters
29%
18%
23%
21%
(a) The majority of Village Schools are grades K -12
(b) All non - teaching employees.
196
2004
7,130
25.6
223
17,658
223
15
1
4
1
1
7
227.14
200.99
2,697
M
n/a
n/a
n/a
'
1999
2000
2001
2002
2003
1
7,130
7,130
7,130
7,130
7,130
21.6
25.4
25.4
25.6
25.6
192
210
231
220
213
15,007
11,806
12,882
11,934
14,623
'
2
2
2
2
2
1
1
1
1
1
de
the city)
'
224
224
224
223
223
'
16
1
16
1
16
1
15
1
15
1
t
4
4
4
4
4
1
1
1
1
1
1
1
1
1
1
7
8
8
7
7
163
n/a
n/a
136.76
251.46
208
n/a
n/a
195.61
214.94
2,798
2,810
2,774
2,825
2,754
37.25
37
37
39
39
10,389
10,100
10,421
10,085
10,099
1,972
3,861
2,521
2,914
2,181
19%
38%
24%
29%
22%
'
(c) In FY96 this was
(d) School district personnel
changed to full time
figures include
equivalents
staffing from the General Fund and Grants.
Grant staffing
varies from year to year depending on the
number of grants received.
1
197
2004
7,130
25.6
223
17,658
223
15
1
4
1
1
7
227.14
200.99
2,697
M
n/a
n/a
n/a
DEMOGRAPHIC STATISTICS
KODIAK, ALASKA
Last Ten Fiscal Years
Fiscal
School
Unemployment
Year
Population (a)
Enrollment (b)
Rate (c)
1995
15,575
2,711
11.2%
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% 'o
2001
13,913
2,774
9.5%
2002
13,623
2,820
8.9%
2003
13,664
2,742
10.0%
2004
13,811
2,697
9.5%
Sources: (a) per Borough Community Development Department /State of Alaska Research and Ananlysis Division
rrr
(b) State of Alaska, Dept of Education
(c) State of Alaska, Department of Labor
4w
N1
198
PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS
KODIAK, ALASKA
Last Ten Fiscal Years
CONSTRUCTION
PROPERTY VALUE'
L .
199
Commercial
Residential
Deposits
Fiscal
No. of
No. of
in Local
Year
Permits
Value
Permits
Value
Banks
Commercial
Residential
Nontaxable
®
1995
59
6,055,321
159
4,305,352
103,838,289
155,755,000
382,872,500
2,404,513,974
a
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
um`
2002
30
1,494,337
190
10,439,985
117,241,908
199,689,615
443,305,997
1,994,297,545"
L 2003
47
2,915,740
166
11,707,269
129,546,701
368,951,631
585,967,545
1,990,000,000
2004
44
2,859,775
179
14,798,679
128,062,000
n/a
n/a
n/a
I
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.
L .
199
PROJECTED ASSESSED VALUES
Fiscal Years 1995 - 2004 are actual, with projection through 2009
$1,000,000,000
$900,000,000
$800,000,000
$700,000,000
$600,000,000
$500,000,000
$400,000,000
$300,000,000
$200,000,000
$100,000,000
$0
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
PROJECTED POPULATION
18,000
16,000
14,000
12,000
10,000
8,000
6,000
4,000
2,000
0
15,575
1 15,400
13,848
14,181
74,058 13 913 13,811
13,623 13.554
. . ■ ■ . 13.114 13,028 1r -n /2 ^884
_ ^ 11 12,757 12,580
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
200
sr
PROJECTED RAW FISH TAX
Years 1995 -2004 are actual, with projection through 2009
No
i
1
1
1
1
1
1
1
1
1
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400.000
$200,000
$0
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
201
GLOSSARY
GLOSSARY
ADOPTED BUDGET - Refers to the budget amounts as originally approved by the Kodiak Island Borough assembly at the
beginning of the year, and also to the budget document which consolidates all beginning -of- the -year operating
appropriations and new capital project appropriations.
ANNUAL BUDGET - A budget developed and enacted to apply to a single fiscal year.
APPROPRIATION - The legal authorization granted to the legislative body of a government that permits officials to incur
obligations and make expenditures of governmental resources for specific purposes. Appropriations are usually limited in
amounts and time they may be expended.
ASSESSED VALUATION - The valuation set upon all real and personal property in the Borough that is used as a basis for
levying taxes. Tax - exempt property is excluded from the assessable base.
ASSESSED VALUE - The fair market value placed on personal and real property owned by taxpayers. By State law, all
taxable property must be assessed annually at 100% of market value.
y 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.
Y 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.
F CAPITAL PROJECTS FUND - Funds established to account for financial resources to be used for the acquisition or
aw construction of major capital facilities (other than propriety and trust funds).
203
r1
J
CAPITAL OUTLAY - Expenditures that result in the acquisition of items such as tools, desks, machinery, and vehicles
costing more than $500 each having a useful life of more than one year and are not consumed through use are defined as ®`
capital items.
COMPONENT UNIT - A separate government unit, agency, or nonprofit corporation that is combined with other
component units to constitute the reporting entity in conformity with GAAP.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) - The official annual report of a government including: (a)
the five combined financial statements in the combined statement overview and their related notes, (b) combining
statements by fund type and individual fund, and (c) account group financial statements prepared in conformity with GAAP
and organized into a financial report pyramid. It also includes support schedules necessary to demonstrate compliance
with finance - related legal and contractual provisions, required supplementary information, extensive introductory material,
and detailed statistical sections.
CONTINGENCY - Those funds included in the budget for the purpose of providing a means to cover minor unexpected
costs during the budget year.
CONTRACTUAL SERVICES - Items of expenditure from services the Borough receives primarily from an outside
company.
CPI — Consumer Price Index
DEBT SERVICE FUNDS - Funds established to account for the accumulation of resources for and the payment of general
long -term debt principal and interest that resulted from the issuance of bonds.
DEFICIT — The excess of expenditures over revenues during an accounting period, or in the case of proprietary funds, the
excess of expenses over revenues during an accounting period.
DEPRECIATION — Depreciation is where the cost of an asset is spread over its useful life.
ENCUMBRANCES - Commitments related to unperformed contracts, in the form of purchase orders or contracts, for
goods or services. Used in budgeting, encumbrances are not expenditures or liabilities, but represent the estimated
amount of expenditures that will result if unperformed contracts in process are completed.
ENTERPRISE FUND - A proprietary fund established to account for operations that are financed and operated in a
manner similar to private business enterprises. In this case, the intent of the governing body is that the expenses,
including depreciation, of providing goods and services to the general public on a continuing basis be financed or
recovered primarily through user charges.
EXPENDITURE - Decrease in net financial resources. Expenditures include current operating expenses requiring the
present or future use of net current assets, debt service and capital outlays, intergovernmental grants, entitlements, and
shared revenues.
EXPENSES - Outflows or other using up of assets or incurrence of liabilities (or a combination of both) from delivering or
producing goods, rendering services, or carrying out other government units, and /or other funds.
FIDUCIARY FUND TYPES - The trust and agency funds used to account for assets held by a government unit in a trustee
capacity or an agent for individual, private organizations, other government units and /or other funds.
FISCAL YEAR - The twelve -month period to which the annual operating budget applies and at the end of which a
government determines the financial position and results of its operations. The Borough's fiscal year extends from July 1 �s
to the following June 30.
FUND - A fiscal and accounting entity with a self - balancing set of accounts in which cash and /or other financial resources, �y
all related liabilities, and residual equities or balances, and changes therein are recorded and segregated to carry on
specific activities or attain certain objectives in accordance with special regulations, restrictions, or limitations.
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FUND BALANCE — The difference between the total assets available for appropriation and the total of current liabilities of
the fund.
FUND TYPE - The three broad fund categories of governmental accounting are subdivided into seven fund types. The
seven types are: general, special revenue, debt services, capital projects, enterprises, internal service, and trust and
agency.
GENERAL FUND - A type of governmental fund used to account for revenues and expenditures for regular day -to -day
operations of the Borough, including the school district, which are not accounted for in specific purpose funds. The
primary sources of revenue for this fund are local taxes and federal and state revenues.
GENERAL OBLIGATION BONDS — General Obligation Bonds are debt backed by the full faith and credit of a government
agency.
GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP) - Uniform minimum standards and guidelines for
financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP
encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time.
They include not only broad guidelines of general applications, but also detailed practices and procedures. GAAP provide
a standard by which to measure financial presentations.
GOVERNMENT FUND TYPES - Funds used to account for the acquisition, use, and balances of expendable financial
resources and the related current liabilities, except those accounted for in the proprietary funds and fiduciary funds.
Under current GAAP, there are four governmental fund types: general, special revenue, debt service, and capital projects.
IN -KIND SERVICES — The Borough pays for some School District expenditures directly. These include such items as
audit fees and insurance.
INTERFUND TRANSFERS - Amounts transferred from one fund to another fund. This includes reimbursements, residual
equity transfers, and operating transfers.
INTERGOVERNMENTAL REVENUES - Revenues from other governments in the form of grants, entitlements, shared
revenues, or payments in lieu of taxes.
INVESTMENT - Securities held for the production of income in the form of interest in compliance with the policies set out
by the Borough's Code of Ordinances.
LAPSE - As applied to appropriations, the automatic termination of an appropriation. Except for indeterminate
appropriations and continuing appropriations, an appropriation is made for a certain period of time.
LEVY - To impose taxes, special assessments, or service charges for the support of government activities. Also used to
t 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.
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.
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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 R
(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 d
activities. They are measurable and related to the proposed budget year. They are specific targets toward which a
manager can plan, schedule work activities, and make staff assignments. Objectives should quantifiably be addressed in
terms such as: 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.
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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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