2004 Annual Operating Budget BookKODIAK ISLAND BOROUGH
ADOPTED BUDGET
FOR
FISCAL YEAR ENDING JUNE 30 2004
AS SUBMITTED BY:
PATRICK CARLSON
BOROUGH MANAGER
ON
MAY 15 2003
AND AS AMENDED BY THE KODIAK ISLAND BOROUGH
AND ADOPTED ON JUNE 5, 2003
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
GABRIELLE LEDOUX, MAYOR
ROBIN HEINRICHS, DEPUTY MAYOR
TOM ABELL
TUCK BONNEY
PAT BRANSON
GREG RAZO
WAYNE STEVENS
NANCY WELLS
TABLE OF CONTENTS
BUDGETMESSAGE ................................................................................................................... ............................... 7
BUDGETCALENDAR ................................................................................................................. .............................13
STRATEGICPLAN ...................................................................................................................... .............................1
FINANCIALSUMMARIES ........................................................................................................... .............................25
FUNDSTRUCTURE .............................................................................................................................. ............................... 25
FISCALPOLICY .................................................................................................................................... ............................... 26
FUNDSUMMARY ....................................................................................................................................... ............................... 31
GENERALFUND ......................................................................................................................... .............................
REVENUE SOURCES AND GENERAL FUND ESTIMATES ............................................................................. ...............................
35
FUNDBALANCE ..................................................................................................................................... .............................
CHILDCARE ASSISTANCE PROGRAM ............................................................................................ ...............................
GENERALFUND REVENUE SUMMARY ............................................................................................ .............................42
RESOURCEMANAGEMENT ................................................................................................................. .............................
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT ......................................... .............................43
WELFARETO WORK ............................................................................................................................. .............................
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT ......................................... .............................44
BUILDINGAND GROUNDS FUNDS .................................................................................................... .............................
BOROUGHASSEMBLY .......................................................................................................................... .............................
BUILDING AND GROUNDS FUND- BOROUGH BUILDING .............................................................. .............................9
MANAGER'S OFFICE ............................................................................................................................. .............................
BUILDING AND GROUNDS FUND -MENTAL HEALTH CENTER ................................................... .............................96
CLERK'S OFFICE .................................................................................................................................. ...............................
50
LEGALSERVICES ................................................................................................................................... .............................
BUILDING AND GROUNDS FUND -PARKS OPERATION AND MAINTENANCE ........................ ............................100
FINANCE ................................................................................................................................................ ...............................
54
FINANCEIMANAGEMENT INFORMATION SERVICES .................................................................. ...............................
56
ASSESSING ............................................................................................................................................ ...............................
58
ENGINEERINGAND FACILITIES ......................................................................................................... .............................
SERVICEDISTRICT NO. 1 ..................................................................................... ............................... ............................
COMMUNITYDEVELOPMENT DEPARTMENT ................................................................................ .............................6
SERVICEAREA NO.2 ............................................................................................ ............................... ............................
BUILDINGINSPECTION ........................................................................................................................ .............................
MONASHKABAY ROAD SERVICE AREA ......................................................... ............................... ............................
ECONOMICDEVELOPMENT ................................................................................................................ .............................
BAYVIEW ROAD SERVICE AREA ...................................................................... ............................... ............................
GENERALADMINISTRATION ........................................................................................................... ...............................
68
EMERGENCYPREPAREDNESS ............................................................................................................ .............................
SCHOOLDISTRICT SUPPORT ............................................................................................................ ...............................
72
HEALTHAND SANITATION ................................................................................................................. .............................
EDUCATION CULTURE AND RECREATION .................................................................................. ...............................
76
TRANSFERS ........................................................................................................................................... ...............................
78
SPECIALREVENUE FUNDS ...................................................................................................... .............................
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES ........................................... ............................... 81
SPECIALREVENUE FUND RECAP .................................................................................................... ...............................
84
CHILDCARE ASSISTANCE PROGRAM ............................................................................................ ...............................
86
RESOURCEMANAGEMENT ................................................................................................................. .............................
WELFARETO WORK ............................................................................................................................. .............................
BUILDINGAND GROUNDS FUNDS .................................................................................................... .............................
BUILDING AND GROUNDS FUND- BOROUGH BUILDING .............................................................. .............................9
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 ............................................... ............................... ............................
WOMENSBAY ROAD SERVICE AREA ............................................................... ............................... ............................
SERVICEDISTRICT NO. 1 ..................................................................................... ............................... ............................
SERVICEAREA NO.2 ............................................................................................ ............................... ............................
MONASHKABAY ROAD SERVICE AREA ......................................................... ............................... ............................
BAYVIEW ROAD SERVICE AREA ...................................................................... ............................... ............................
2
FIREPROTECTION AREA NO. 1 ...................................................................................................... ............................... 118
WOMENSBAY FIRE DEPARTMENT ............................................................................................... ............................... 120
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT ................................... ............................... 122
WOODLAND ACRES STREET LIGHT AREA .................................................................................. ............................... 124
TRINITY ISLANDS LIGHTING DISTRICT ...................................................................................... ............................... 126
MISSION LAKE TIDE GATE SERVICE AREA ................................................................................ ............................... 128
KODIAKARTS COUNCIL ................................................................................................................. ............................... 130
FACILITIESFUND .............................................................................................................................. ............................... 132
TOURISMDEVELOPMENT ............................................................................................................... ............................... 134
DEBT SERVICE FUND ...................... ...............................
........ ............................137
DEBT SERVICE - EDUCATION AND HEALTH ............................................................................. ............................... 146
DEBTSERVICE - OTHER .................................................................................................................. ............................... 148
CAPITALPROJECTS FUNDS ................................................................................................ ............................... 151
ENTERPRISEFUNDS ................................................................................. ............................... ............................179
MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL ......................................... ............................... 180
HOSPITALENTERPRISE FUND ....................................................................................................... ............................... 182
KODIAK FISHERIES RESEARCH CENTER ..................................................................................... ............................... 184
911 SERVICE ....................................................................................................................................... ............................... 186
APPENDIX................................................................................................... ............................... ............................189
FISCAL YEAR 2004 AT A GLANCE
The Borough's general fund mill rate remains at 9.25 mills. This will reflect a tax bill of $925.00 for property valued at
$100,000. This mill rate includes funding for schools but not service districts such as road and fire districts. The Borough
increased the mill rate from 6.75 mills to 9.25 mills in FY 1998. Immediately thereafter, the voters of the Borough established
a tax cap, which would limit tax increases for two years. The two -year period has expired and the Assembly may pass an
ordinance rescinding the tax cap.
There will be a transfer of $348,620 from the General Fund to Debt Service for annual payments of principal and interest on
the 1993, 1994, 1998, 2000E, 2000F and 2003 bonds. The FY 1993 bonds will be completely paid off in FY2004. Because
the Facilities Fund is transferring $404,060 and the Hospital Enterprise Fund is transferring $394,560 to the Debt Service
Fund for payment of principal and interest on the 1993, 1994, 1998 and 2003 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 $798,620, or about one mill.
The Facilities Fund is growing every year. At the end of FY2004 the fund balance of the Facilities Fund should be
$8,386,523. Accordingly, we have budgeted approximately $1,100,000 in interest earnings for fiscal year 2004, This is
actually $60,335 less than was earned in FY2003 but we wanted to be conservative in these days of declining and low interest
rates.
Service District Number One decreased their mill rate from 1.25 mill to 1 mill.
H
G
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presen tation
Award
PRESENTED TO
Kodiak Island Borough
Alaska
For the Fiscal Year Beginning
July 1, 2002
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, 2002.
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 2004 award.
E
INTRODUCTION
BUDGET MESSAGE
KODIAK ISLAND BOROUGH
Fiscal Year 2004
BUDGET LETTER OF TRANSMITTAL
The Residents of Kodiak Island Borough
Kodiak, Alaska 99615
Residents,
Transmitted herewith is the fiscal year 2004 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 2004 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 FY2003 Budget
The most significant issue in FY2003 was the "Jane Doe" lawsuit. The Kodiak Island Borough lost this lawsuit in FY2003
' and had to pay a settlement of $2,373,389 in FY2003. To put this into perspective, this settlement is 21% of the $11,538,811
FY2004 budget. This settlement did not cause the Borough to raise the mill levy for FY2004 but it did noticeably decrease the
fund balance of the General Fund and the Hospital Enterprise Fund.
Federal Payment in Lieu of Taxes came in well above budget. We budgeted $520,000 and the actual revenue was $786,014.
Because of this we have increased our FY2004 budget to $685,121.
Severance taxes on fish were $133,935 under budget, which is not a large amount but is notable since our communities largest
industry is commercial fishing. To see the trend in commercial fishing severance taxes please see the chart on page 37
State raw fish tax from the department of revenue came in $160,513 over budget and raw fish tax from the State Department
of Community and Economic Development came in at $15,605 under budget. Together the raw fish tax came in on a
positive note. Please refer to the Fish Chart on page 39.
Because of the mild winter most road service districts had an increase in their FY2003 fund balance.
For many years the building and grounds fund had a negative fund balance. In FY2003 the fund balance went from a negative
$181,419 to a positive $370,131 Interest earnings in the Facilities Fund pay for the insurance on the Borough owned
buildings, including schools. In FY2003 the Facilities Fund transferred $622,560 to the Building and Grounds fund, mostly
for insurance on school buildings. Without this transfer this insurance would have to be paid by charging more rent and
ultimately using more tax dollars.
The fund balance in the Faculties fund went up $11,901,922 in FY 2003. This was due to an $11,805,734 payment from the
State of Alaska for the Sale of Shuyak Island to the State and $1,160,335 in interest earnings. This was our last payment from
the State of Alaska. Eighty -five percent of the interest earnings from the previous year can be used for insurance, debt
reimbursement, and capital projects, the remaining 15% must be kept in the fund for inflation proofing.
These are the major issues from FY2003that were taken into consideration in forming the FY2004 budget. There were many
other items that happened in FY2003 that went into forming the FY2004 budget and these can be found through out the
budget.
Major Policy Issues
For FY2004 the major concern of the Borough was controlling expenditures in the wake of the "Jane Doe" lawsuit. While the
General Fund still has a healthy Fund Balance ($1,804,110), the Borough does not want to draw down on it in FY2004. Also,
in FY2004 the Borough did not want to increase property taxes. The chart on Page 41 shows the Fund Balance of the General
Fund over the last ten years
Another major issues is paying for increasing education costs with stagnant State Aid for education, declining State Revenue
Sharing and Municipal Assistance, and a desire of the populace to not raise taxes. Increases in tax revenue are not keeping
pace with the increased educational costs the Borough must bear. 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 almost all of
insurance that would normally be paid for by the general fund. This is budgeted at $500,000 for FY2004. 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 $404,060 to pay for a portion of this debt service expense.
In FY2003 General Fund expenditures exceeded revenues by $ 1,408,935. This leaves the Borough with an estimated fund
balance in the General Fund of $1,804,110. This decrease was discussed in the section on previous year performance so we
will not repeat it here. The one point to remember is that without the "Jane Doe" lawsuit the fund balance would have
increased by $964,454. We have to remember that this is a one time occurrence and not indicative of Borough performance
over time.
As always, the budget process included considerable debate about school funding. State appropriations for education
have been static, but the 4 -6 mill window has staid in place. School Districts are finding it harder each year to balance their
budgets and still provide a quality education. This year the Borough's total School District budget is $8,167,440 with a direct
contribution to the school district of $7,026,440 and in -kind services budgeted at $1,141,670. $400,000 of the direct
contribution budget is held in reserve pending an unexpected need from the School District. 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.
Considering the factors involved in this calculation, such as assessed value and instructional units, the local
contribution to education will undoubtedly increase over the next several years. The State of Alaska mandates that Boroughs
will contribute 4 to 6 mills to their school districts. If their contribution is not in this window than state funding will be
reduced. The Borough's contribution is very close to the upper end of this window. (This window does not include debt
service. This is because much of the Boroughs school related debt is refunded by the State directly). There is considerable
interest by some of the large school districts in the state to change the required local funding window from the current 4 -6
mills to 5 -7 mills or even 6 -8 mills. If adopted, these changes could result in substantial increases in the KIB budget. Added
pressures on the school budget, including building maintenance, teacher contract negotiations, and increasing health insurance
costs, will cause the school board and administration to closely examine the school district budget in the future and tell the
public precisely what the millage rate is for education.
1
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 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. 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 maintain the mill rate for the General Fund of the Borough at 9.25 mills. The voters of the Kodiak
Island Borough initiated and passed a property tax revenue cap in October of 1998, limiting the amount of any potential
increases to the mill rate. Pursuant to Alaska law respecting initiatives however this limit was 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 FY1996 to FY1999 but it did go up in FY2000 to
FY2002. Unfortunately the fund balance did go down in FY2003 as we discussed before. This year's budget does not include
any use of fund balance in the General Fund. There is a chart on fund balance on page 41.
Since 1999, Borough General Fund revenues have increased from $10,172,146 to an estimated $11,538,811 an
increase of 13%.
General Fund expenditures are expected to decrease from $13,073,954 in FY2003 to a budgeted $ 11,538,811 in
FY2004. The reason for this decrease is the "Jane Doe" settlement in FY2003. Again, without this settlement FY2003
expenditures would have been only $10,700,565.
1 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 FY2004
' the Facilities fund is transferring $500,000 to building and grounds and $404,060 to debt service. If the Facilities fund were
not available this $904,060 would have to be paid out of the General Fund and ultimately the individual taxpayers. This is a
savings of over one mill.
' This year the direct appropriation to the Kodiak Island Borough School District is staying level at $6,626,440. The
Borough has set aside $400,000 if an additional appropriation is needed. Budgeted in -kind services are budgeted $285,505
over FY2003 actual expenditures. If education expenditures continue to rise faster than our assessed value increases, then we
' will have to raise our mill rate or free up revenues through decreased expenses in other areas.
Various service districts within the Borough levy a property tax to provide service within the Borough. These levies
t range up to 2.0 mills. Services provided include road maintenance, fire protection, and street lighting and a tide Gate. The
Trinity Acres Lighting District and the Mission Lake Tide Gate are two new service districts for FY2004.
Property assessments have increased from last year 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
11
l
property rolls has continued. The taxable value of real and personal property for FY2004 is $808,291,775, an increase of
$47,839,918 (6 %) over FY2003's value of $760,451,857.
The total proposed budget for fiscal year 2003 calls for expenditures and transfers of $25,423,789. 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 $11,538,811 or
50% of the total budget. Of this, $7,425,730 is for transfers to other funds (mostly KIBSD) leaving expenditures in the
General Fund of $4,113,081, which amounts to just 36% of the total General Fund Budget.
General Fund revenues are budgeted at $8,180,031 (77 %) from property taxes, $836,000 (8%) from severance taxes,
$89,500 (1 %) from licenses and permits, $1,404,110 (13 %) from intergovernmental sources, $127,570 (1%) from interest
earnings, and $ 51,600 ( <1 %) from miscellaneous revenue.
General Fund expenditures and transfers are budgeted at $1,209,600 (10 %) for general government, $137,230 (1 %)
for public safety, $8,054,730 (70 %) for education, $147,230 (1%) for culture and recreation, $280,900 (2 %) for health and
welfare, $304,360 (3 %) for assessing, $873,210 (8%) for finance and MIS, and $531,551 (4 %) for community development.
The FY2004 budget totals $11,538,811, which is $1,535,143 less than actual expenditures of $13,073,954 in FY2003.
Debt service will be less in FY2004 than it was in FY2003; $1,875,860 in FY2004 compared to $2,300,817 in
FY2003. There was a transfer of $350,000 to the General Fund in FY2003 to help pay for the "Jane Doe" settlement.
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 $8,761,577 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 FY2004 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 IBCA, providing recognition of our strong economy. It is
imperative that we continue to be financially responsible and seek cost effective improvements throughout Borough
operations.
Budget Document Organization
The Borough has been a participant in the Distinguished Budgetary Presentation Award program since FY1990. The
Borough has received the Distinguished Budgetary Presentation Award for all of their budgets from FY 1991 through
FY2003. We will be submitting this budget to the GFOA for their evaluation.
A
10 1
Acknowledgment
Particular appreciation is directed to all members of the Kodiak Island Borough staff for their cooperative, efficient
and dedicated service during the past year is expressed. Special appreciation is also given to the finance department for their
assistance in the preparation of this document. Also, I would like to give thanks to each member of the Assembly for their
interest and support in adopting legislation, goals, and policy guidance that allows staff to conduct the financial affairs of the
Kodiak Island Borough in a progressive and responsible manner.
Conclusion
The requested appropriations have not been established easily. The Assembly provided goals and objectives in
December, which helped the staff build budgets around these goals from the start. During the months of February and March,
budget sessions were conducted with all departments and agencies. Since then, several budget work sessions have been held
with the Assembly. As usual, this process was difficult due to limited revenues and the unavailability of State revenue
projections until after the legislative session ended in May.
The Borough Manager and staff stand ready to work with you in the upcoming year to carry out the highest level of
service to the taxpayers of the Kodiak Island Borough.
Respectfully submitted,
KODIAK ISLAND BOROUGH
Patrick Carlson
I Borough Manager
� I
� I
I
Karleton G. Short
Finance Director
11
t BUDGET CALENDAR
KODIAK ISLAND BOROUGH
' FISCAL YEAR 2004
The following activity is outlined as essential for the orderly formulation of the fiscal year 2004 Borough
I budget (July 1, 2003 through June 30, 2004).
DATE
ITEM
BY
January 21, 2003
Budget Preparation Message
Manager
January 21
Distribution of budget worksheets to aid departments and
Finance Officer
service districts in submitting their requests
January 27
Distribution of forms to gather input from autonomous not -for-
Manager
p rofit organizations
February 7
Final day for departmental budget requests to be returned to
Department
Manager via Finance Officer
Heads
February 8
Revenue forecast all funds
Finance Officer
February -March
Work sessions to resolve or justify differences of department
Manager/ Finance
budgets
Officer/
Dept. Heads
February 28
Due date for public and not-for-profit agencies budget requests
Manager
March 14
Receipt of Service District budgets
Service Districts
April 24
Annual budget message /Distribution of draft budget to
Manager
Assembl
April 24
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 Aril 1
May 15
Introduction of Budget Ordinance Power Point presentation)
Mana er
May 15
Publication on hearing
Clerk
June 5
Public hearing and adoption of budget (as required by KIB Code
Assembly
Section 3.8.50 ) by June 10
July 1
Budget execution
All concerned
13
1
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 forecast for all funds by the third week in February.
During February and March, work sessions are held between the Manager, Finance Officer, and department heads to
resolve or justify the departmental budgets.
Service district budgets must be received by March 31 of the year, per Section 4.20.030 of the Borough code. The
school district budget must be received by April 30 of the year, per Section 3.08.030 B of the code.
The Manager presents his annual budget message during the first week of April. The proposed budget and capital
program must be presented to the Borough Assembly in a work session prior to April 30, per section 3.08.030 A of the code.
During the months of April and May, the Assembly reviews the budget with the Manager and department heads. In
May, the Manager introduces the budget ordinance. There must be a public hearing on the budget on or before June 10 of
each year. The Borough Clerk posts the notices of this public hearing.
The budget shall be adopted by a favorable vote of a majority of all members of the Assembly no later than June 10
through the adoption of an ordinance setting forth the appropriation levels and the millage rate. The Borough Mayor may veto
the ordinance, but his veto may be overridden by two- thirds of all the votes to which the Assembly is entitled on the question.
If the Assembly does not adopt the budget by June 10, the budget, as presented by the Manager, shall be deemed to .
have been finally adopted, per Section 3.08.060 of the code.
Budget Amendments '
According to the Borough Code for Public Finance — Budget, upon adoption of the budget through Assembly passage ,
of the budget ordinance the budget is in effect for the budget year (July 1 — June 30).
Amendments to the budget can occur anytime during the fiscal year through the Borough Assembly or administrative
action. Generally, the following actions are required at the level of the particular change.
1. All new appropriations are authorized by an appropriation ordinance that amends the annual budget ordinance.
2. A resolution of the Borough Assembly is required to move (appropriate) amounts between departments and
projects.
Basis of Accounting
The term `basis of accounting" is used to describe the timing of recognition that is, when the effects of transactions or
events should be recognized.
The Kodiak Island Borough uses the same basis for budgeting as accounting. The Comprehensive Annual Report
(CAFR) shows the status of the borough's finances on the basis of "generally accepted accounting principles" (GAAP). In all
r
14 1
' cases this conforms to the way the borough prepares its budget. The CAFR shows fund expenditures and revenues on both a
GAAP basis and a budget basis for comparison purposes.
' The budget of general government type funds (for example, the General Fund, Special Revenue Funds, and Debt
Service Fund) is prepared on a modified accrual basis. This means that obligations of the borough are budgeted as
expenditures when they are incurred, but revenues are recognized only when they are measurable and available. An exception
' to this general rule is principal and interest on general long -term debt, which is recognized when due. Prepayment of
insurance and similar services extending over more than one year is allocated to the years benefited.
' The Enterprise Funds (Municipal Solid Waste and Collection, Hospital, Kodiak Fisheries Research Center, and 911
Services) also budget obligations when incurred as expenditures. Revenues are recognized when they are obligated to the
borough (for example user fees are recognized as revenues when services are provided).
1 In all funds when goods and services are not received by the end of the year, the encumbrances lapse.
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STRATEGIC PLAN
STRATEGIC PLAN
(FISCAL YEARS 2004 -2008)
Adopted by the Kodiak Island Borough Assembly
Resolution No. 2003 -01
KODIAK ISLAND BOROUGH MISSION, VISION, AND GUIDING PRINCIPLES
I. MISSION
Our Mission is to provide quality service to the public in a fiscally responsible manner while fulfilling
Borough responsibilities and exercising powers required by Alaska Statute Title 29 and the Kodiak Island
Borough Code of Ordinances.
II. VISION
Our vision is that the Kodiak Island Borough government is trusted and respected as a leader in providing
the highest quality of services to the public in a cost effective, efficient manner, that is open, dynamic, and
focused.
III. OUR GUIDING PRINCIPLES
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.
17
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, get in the way of accomplishing our objectives. Flexibility and responsiveness, with
accountability, will be the principal boundaries of our operation.
INTEGRITY, LOYALTY, AND TRUST
Ethical conduct is paramount and we will work to create an environment of trust and loyalty based on open,
honest, and positive interactions with whomever we have contact.
STEWARDSHIP
We are committed to and expect the most efficient use of the public resources and will strive to maximize
the life, value, and utility of the public property under our trusteeship.
TEAMWORK
We will work professionally and cooperatively together as a team with a spirit of mutual respect to
accomplish our mission, recognizing the important contributions each member can bring to the operation
IV. KODIAK ISLAND BOROUGH GOALS
The Kodiak Island Borough was created as a regional government to serve the public by financing and
administering the primary functions of Education, Assessment & Collection of Taxes, Land Use through
Planning & 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.
18
' Table of Powers
MANDATORY POWERS
' A. Education
B. General Administration and Finance
C. Tax Assessment and Collection
D. Planning and Zoning
E.
F.
G.
H.
I.
ADOPTED POWERS
Community Health (restricted area - wide)'
Solid Waste Collection and Disposal (non area -wide, outside cities)
Parks and Recreation (non area -wide, outside cities)
Economic Development (non area -wide, outside cities)
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.
iflt a. Maintain a vigilant and active lobbying effort to insure a strong voice for education at the state and
!!� federal level.
b. Continue to actively participate and support regional organizations such as the Alaska Municipal
League and the Southwest Alaska Municipal Conference as vehicles for increased funding for
education.
2. Continue to improve our positive and cooperative working relationship with the Kodiak Island Borough
School District that maximizes efficiency and positive outcomes.
a. Annually create and or review a memorandum of agreement for all in -kind projects and operations prior
to budget preparations by both bodies, that stipulates service types, levels and agreed costs and financial
plans.
b. Create a long -term fiscal plan for budget purposes that deal 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.
c. 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.
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.
b. Conduct a comprehensive needs and condition survey of all facilities.
c. Generate a short (one year) and long term (five year) plan with funding and staffing needs to address
any deficiencies for each facility.
d. Focus on projects that are eligible for the State =s Major Maintenance bond program and insure that all
eligible projects are submitted for consideration and scoring.
e. Complete a memorandum of understanding between KIB and KIBSD that will minimize confusion,
delineate responsibilities, and achieve cooperative completion of maintenance programs in a cost
effective manner.
' This adopted power is restricted to Hospital and Mental Health services only.
19
B.
2.
4.
6.
General Administration and Finance Goals and Objectives
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 that includes
contingency plans for the potential of significant financial crisis at the State level in 2005 -2006 due to the
depletion of the Constitutional Budget Reserve.
a. Update the existing long -term fiscal plan to produce a reliable and comprehensive plan reflecting
assumptions and fiscal projections under the current fiscal and political environment.
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.
Annually examine user fees during the budget process to ensure the fee structure fairly reflects the cost of
providing special services or objectively quantifies general fund subsidies for Assembly consideration.
a. Ensure all user fees cover the actual cost of providing the service unless a lower level of funding has
been approved by the Assembly to minimize general fund subsidies of special services.
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.
Review current policies and procedures to reduce the inventory of tax - foreclosed property through annual
sale that minimizes negative community impacts.
a. Review current process to ensure all properties are reviewed and selected for documented public
purposes prior to disposal in a timely manner.
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.
20
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
'I
the local economy.
ry
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
insure physical plant needs are met and to coordinate with Kodiak College.
i
B.
2.
4.
6.
General Administration and Finance Goals and Objectives
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 that includes
contingency plans for the potential of significant financial crisis at the State level in 2005 -2006 due to the
depletion of the Constitutional Budget Reserve.
a. Update the existing long -term fiscal plan to produce a reliable and comprehensive plan reflecting
assumptions and fiscal projections under the current fiscal and political environment.
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.
Annually examine user fees during the budget process to ensure the fee structure fairly reflects the cost of
providing special services or objectively quantifies general fund subsidies for Assembly consideration.
a. Ensure all user fees cover the actual cost of providing the service unless a lower level of funding has
been approved by the Assembly to minimize general fund subsidies of special services.
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.
Review current policies and procedures to reduce the inventory of tax - foreclosed property through annual
sale that minimizes negative community impacts.
a. Review current process to ensure all properties are reviewed and selected for documented public
purposes prior to disposal in a timely manner.
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.
20
a. Evaluate all Borough land and conduct another land sale in the summer of 2003 of land that is
appropriate for development and in demand.
C.
2.
Q
9
4.
Tax Assessment and Collection Goals and Objectives
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 currents.
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.
Implement a Geographic Information System (GIS) for the Kodiak Island Borough.
a. Form a steering committee of GIS stakeholders that 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.
Planning and Zoning Goals and Objectives
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.
a. 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.
b. 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.
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.
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 Kodiak Island Borough
Comprehensive Plan to maximize efficiencies and minimize confusion.
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.
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.
21
E. Community Health Goals and Objectives
1. Create a long -term facilities plan for the Hospital and Mental Health Center.
a. Working with the contractor and advisory groups create a long -term plan for health facility maintenance
and construction to serve the needs and changing demographics of the community.
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.
F. Solid Waste Collection and Disposal Goals and Objectives
1. Consolidate existing plans and long -term needs into a comprehensive plan that addresses the solid waste
function in an economic and efficient manner.
a. Integrate the Solid Waste Rate Study into current operations.
b. Identify future site for landfill and options for utilization of existing landfill after closeout.
c. Review and implement any needed operational safety items at the landfill facility.
d. Continue to take steps that will extend the existing landfill 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.
G. Parks and Recreation Goals and Objectives
1. Evaluate and identify those lands under KIB ownership that would be appropriate for parks and recreation
facilities.
a. Study the Salonie Creek valley for potential expansion of recreational uses.
b. Review urban areas for potential neighborhood pocket parks in areas of growth.
c. Develop standards for playground equipment and related improvements to ensure the highest degree of
utility at the lowest reasonable cost.
2. Create a road system trails plan using public participation and existing trails with a focus on a trail
network that is interconnected and allows for maximum use for all citizens.
a. Reenergize the Parks and Recreation Committee and complete a trails 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 Kodiak Island Borough and ensures any environmental
restrictions on fisheries are based on sound science and fairly reflects any socio- economic impacts on our
region.
a. Create and fund a fishery based economic enterprise fund to address the long term health of the local
fishing industry and staff the fund with personnel that has the expertise and initiative to pursue a
22
� I
comprehensive and effective program that leads to sustainable and economically productive fisheries
that insure 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. Insure the Public Air Terminal Facility is integrated with the State and Borough Transportation and
Comprehensive Plans.
3. Continue to pursue high quality telecommunications access through fiber optics and Internet access to
outlying areas.
a. Insure that telecommunications are integrated into the long -term plans that allow for maximum
M 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 manner with the
public.
a. Continue to have a Community Development Department monitor the contract to ensure conflicts are
IL minimized and public health and safety is maximized.
23
FINANCIAL SUMMARIES
1
FUND STRUCTURE
FINANCIAL SUMMARIES
The Borough accounts are organized on the basis of fund and account groups, each of which is considered a
separate accounting entity. Operations of each fund are accounted for with a separate set of self - balancing accounts
that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate. Borough
resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be
spent and the means by which spending activities are controlled. The various funds in this report are grouped into six
generic fund types within two broad fund categories.
Governmental Fund Types
General Fund - The General Fund is the operating fund of the Borough and is used to account for all financial
resources, except those that are required to be accounted for in another fund.
Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources
(other than major capital projects) that are legally restricted to expenditures for specific purposes.
Debt Service Funds - The Debt Service Funds are used to account for the accumulation of, resources for, and the
payment of general long -term debt principal, interest, and related costs.
go
Capital Protect Funds - Capital Projects Funds are used to account for financial resources to be used for acquisition
or construction of major capital facilities and equipment.
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.
25
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:
Operating Budget Policies
The budget is a plan for allocating resources. The objective is to enable service delivery with allocated
resources. Services must be delivered to the citizens at a level that will meet real needs as efficiently and
effectively as possible.
The Borough's goal is to pay for all recurring expenditures with recurring revenues and to use non - recurring
revenues for non - recurring expenditures.
It is important that a positive undesignated fund balance and a positive cash balance be shown in all
governmental funds at the end of each fiscal year.
When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year must be reduced
sufficiently to create a positive undesignated fund balance and a positive cash balance.
When possible, the Borough will integrate performance measurement and productivity indicators within the
budget. This should be done in an effort to improve the productivity of Borough programs and employees.
Productivity analysis should become a dynamic part of the Borough administration.
The budget must be structured so that the Assembly and the general public can readily establish the
relationship between expenditures and the achievement of service objectives.
The individual department and agency budget submissions must be prepared with the basic assumption that
the Assembly will always attempt to maintain the current tax rates.
Budgetary review by the Assembly will focus on the following basic concepts:
Staff Economy
The size and distribution of staff will be a prime concern. The Assembly will seek to limit
staff increases to areas where approved program growth and support absolutely requires
additional staff and to reduce staff where this can be done without adversely affecting
approved service levels.
OR
� I
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.
27
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.
27
2. Debt Policies
The Borough will not fund current operations from the proceeds of borrowed funds.
The Borough will confine long -term borrowing to funding of capital improvements or projects that cannot
be financed from current revenues.
When the Borough finances capital projects by issuing bonds, it will repay the debt within a period not to
exceed the expected useful life of the project.
Target debt ratios will be annually calculated and included in the review of financial trends.
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.
3. 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.
4. Investment Policies
28
The Borough will maintain an investment policy based on the Government Finance Officers Association
(GFOA) model investment policy.
The Borough will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections,
and deposits of all funds will be scheduled to ensure maximum cash availability and investment potential.
When permitted by law, the Borough will pool its various funds for investment purposes.
The Borough will obtain the best possible return on all investments consistent with the underlying criteria of
liquidity and safety of principal.
The Borough will regularly review contractual opportunities for consolidated banking services.
5. 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.
6. 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.
29
..
The Borough will identify the cash flow needs for all new projects and determine which financing method
best meets the cash flow needs of the project.
7. Reserve Policies
The Borough will maintain a fund balance designation for fiscal cash liquidity purposes; i.e. fiscal reserve
that will provide sufficient cash flow to minimize the potential of short-term tax anticipation borrowing.
The Borough will maintain appropriated contingencies to provide for unanticipated expenditures. The three
contingencies and their recommended minimum funding levels are:
Emergency Contingency 1.00% of General Fund
Personnel Contingency .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 2003 these are the levels of funding required to meet these needs. Basically this is
unencumbered fund balance in the General Fund:
Emergency Contingency
$10,852,095 X 1% _ $108,520
Personnel Contingency
10,852,095 X .5% = 54,260
Litigation Contingency
10,852,095 X .25% = 27,130
Total
$189,910
The unreserved fund balance the General Fund easily covers these amounts.
We have also set up a fund for insurance deductibles and funded it with a $100,000 transfer from the
General Fund in the first year.
30
I I Fund Summary
31
Budget Summary, All Funds
'
Fiscal Year 2004
Special
Debt
Capital
General
Revenue
Service
Projects
Enterprise
Fund
Funds
Funds
Funds
Funds
Total
Estimated Beginning Balance
$ 1,804,110
$40,657,329
$ 176,285
709,857
$ (3,857,284)
$ 39,490,298
'
Revenues
Property Taxes
$7,128,390
621,540
7,749,930
Bed Tax
45,000
-
-
-
45,000
Non Ad Valorem Taxes
$198,520
-
198,520
Payment in Lieu of Taxes
$703,121
1,000
704,121
'
Severance Taxes
$836,000
836,000
Penalties & Interest on Taxes
$150,000
-
150,000
Rents & Royalties
-
456,120
2,273,835
2,729,955
User Fees
-
2,686,900
2,686,900
Land Sales Activites
209,225
209,225
Licenses & Permits
$89,500
21,000
110,500
Federal Revenues
$420,000
25,000
-
445,000
State Revenues
$984,110
595,810
$717,850
2,464,390
40,000
4,802,160
Fines
$800
800
Interest Earnings
$127,570
1,117,900
4,000
45,000
51,060
1,345,530
Miscellaneous
$45,800
71,650
-
1,271,590
1,389,040
Sale of Fixed Assets
$5,000
5,000
Transfers In
$850,000
1,217,450
1,147,240
350,000
-
3,564,690
Total Available Funds
$ 13,342,921
$ 45,039,024
$ 2,045,375 $
3,569,247
$ 2,466,101
$ 66,462,669
Expenditures
General Government
$2,082,810
-
-
-
-
2,082,810
Education
8,054,730
1,146,230
449,112
9,650,072
Health & Welfare
280,900
729,630
1,225,952
133,000
2,369,482
Assessing
304,360
-
-
-
304,360
Community Development
531,551
531,551
Child Care Assistance
540,000
540,000
Welfare to Work
25,000
25,000
Resource Management
83,775
83,775
KIB Buildings
991,760
991,760
Coastal Management
25,940
25,940
Road Maintenance
-
349,670
349,670
Public Safety /Fire Districts
137,230
823,450
960,680
Culture and Recreation
147,230
53,650
200,880
Economic Development
-
45,000
-
45,000
Solid Waste
-
-
2,002,245
2,002,245
Capital Outlay
-
1,011,094
-
1,011,094
Contingencies
851,450
851,450
Transfers Out
0
904,060
3,219,160
4,123,220
Total Use of Funds
$ 11,538,811
$ 4,693,755
$ 1,875,860 $
2,686,158
$ 5,354,405
$ 26,148,989
31
Kodiak Island Borough F.Y. 2004 Mill Rates
TCA 1
Street
Street
Tide
Borough
City of Road Road Road Road Fire Fire Fire Light
Light
Gate
Fund
Kodiak Fund Fund Fund Fund Fund Fund Fund Fund
Fund
Fund Total
Tax Code Area (TCA) 100
240 242 244 246 2 252 254 260
261
262
TCA 1
9.25 2.00
City of Kodiak
TCA 2
9.25
Woodland Acres Street Lighting
Fire Protection Area No. 1
Service Area No. 1
1.00
TCA 3
9.25
KIB Airport Fire Protection Area
TCA 4
9.25
Bayview Road Service Area
Fire Protection Area No. 1
TCA 5
9.25
Entire Borough
(excluding special assessment areas)
TCA 6
9.25
Monashka Bay Road Service Area
Fire Protection Area No. 1
'No Road Service Properties
9.25
TCA 7
9 25
Service Area No. 1
Fire Protection Area No. 1
'No Road Service Properties
9.25
TCA 71
9 25
Mission Lake Tide Gate Area
`No Road Service Properties
9.25
TCA 72
9.25
Trinity Islands Street Lighting
TCA 8
9.25
Fire Protection Area No. 1
TCA 9
9.25
Womens Bay Rd & Fire Service Area
'No Road Service Properties
9.25
1.00
1.50
000
1.25
1.00
1.50
1.50
1 00
1.00
1 .00
2.00
1.50
1.50
1.50
1.50
1 50
1.50
1 50
iE411111
11.25
11.75
10.50
11.75
9.25
12.25
10.75
11.75
10.75
1.00 12.75
1.00 11.75 '
0.50 12.25 '
10.75
1.25 12.50
1.25 10.50
32
TEN -YEAR ANALYSIS OF TAX RATE AND LEVY
Fiscal
Personal Property
Real Property
Total
Mill
Total
Year
Assessed Value
Assessed Value
Assessed Value
Rate
Tax Levy
1995
93,647,978
524,131 ,078
617,779,056
6.75
4,276,125
1996
101 ,835,076
538,627,500
640,462,576
6.75
4,341,250
1997
104,677,687
549,456,964
654,134,651
6.75
4,415,409
1998
107,599,892
573,745,998
681,345,890
9.25
6,302,449
1999
109,304,683
577,551 ,709
686,856,392
9.25
6,353,422
2000
120,878,748
594,870,287
715,749,035
9.25
6,620,679
2001
121,849,192
626,906,351
748,755,543
9.25
6,925,989
2002
116,117,838
635,934,054
752,051,892
9.25
6,956,480
2003
117,456,245
642,995,612
760,451,857
9.25
7,034,180
2004
110,941,504
659,695,261
770,636,765
9.25
7,128,390
Note: FY2004 is an estimated figure
Tax Rate Per $1,000
Last Ten Years
ae
ar
s
s
rr
10.00
9.00
8.00
7.00
6.00
u
io
5.00
4.00
3.00
2.00
1.00
0.00
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
Fiscal Year
33
Assessed Values - Last Ten Years
900,000,000
800,000,000
700,000,000
600,000,000
500,000,000
a
d
N
N
N 400,000,000
N
Q
300, 000, 000
200, 000, 000
100, 000, 000
34
1995 1996 1997 1998 1999 2000 2001 2002 2003
Fiscal Year
—+— Personal Property tReal Property tTotal Assessed Value
GENERAL FUND
GENERALFUND
Revenue Sources And General Fund Estimates
The largest source of revenue for the general fund continues to be property taxes at 71 %. Intergovernmental revenue
constitutes 12% 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 2004.
GENERAL FUND REVENUES
Property Tax
Severance Tax
Licenses & Permits
Intergovernmental Revenues
Interest Earnings
Miscellaneous Revenues
Use of Fund Balance
Total
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2001 Actual
2002 Actual
2003 Budget
2003 Actual
2004 Budget
$7,773,419
$8,642,053
$7,829,850
$8,102,113
$8,180,031
854,232
724,302
836,000
702,065
836,000
95,129
95,859
89,250
116,176
89,500
1,643,014
2,040,977
1,403,030
1,475,113
1,404,110
583,632
294,691
250,000
171,532
127,570
63,096
340,900
698,660
686,861
901,600
0
0
2,052,705
0
0
$11,012,522
$12,138,782
$13,159,495
$11,253,860
$11,538,811
General Fund Revenues
Miscellaneous Revenues
8%
Intei '
Intergovernmental RevE
12%
Licenses & Permits
1%
Severance Tax
7%
-rty Tax
1
35
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 2004 is based on the
assessed valuation as of January 1, 2003. That value is estimated to be $770,636,765. KIB has set the tax levy for
real and personal property at 9.25 mills; this will generate estimated property tax revenue of $7,128,390 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 $770,637.
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
an
M
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.
r
PAYMENT IN LIEU OF TAXES
PILT — Federal. Payments in Lieu of Taxes (PILT) are Federal payments to local governments that help
offset losses in property taxes due to nontaxable Federal lands within their boundaries. PILT payments are made
annually for tax- exempt Federal lands administered by the BLM, the National Park Service, the U.S. Fish and
Wildlife Service (all agencies of the Interior Department), the U.S. Forest Service (part of the U.S. Department of
Agriculture), and for Federal water projects and some military installations. Congress appropriates PILT payments
each year. The BLM allocates payments according to a formula in the PELT Act that includes population, receipt -
sharing payments, and the amount of Federal land within an affected borough. The estimated amount for 2004 PELT
revenue, $685,121, is based on what was received in fiscal year 2003.
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 9.25 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 2002 and
2003, the estimated revenue for 2004 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. r.
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 2004 at $780,000.
36
Overall the 2004 severance tax is estimated to be $836,000. For budget purposes, the amount of tax
generated by one (1) mill is $90,378.
Severance Taxes
1.400.000
1,200.000
1,000.000
800,000
800.000
400,000
200.000
1984 19e5 1nn8 1997 18% lane 2000 2001 2002 2003
--*—FM tMinhq — * —TW6w —M—ToW
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 $88,646 or 77% in FY 2003. 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 averagesat $68,000 for fiscal year 2004. 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.
To determine the amount of revenue that we should receive from Fish and Wildlife through the Department
of Interior, we anticipated that the fees collected by Fish and Wildlife would remain stable. With this knowledge the
budgeted amount is the same as last year, $420,000.
State Revenues
37
State Revenue Sharing. AS 29.60.010- 29.60.030: State Equalization of Tax Resources for Municipal
Services. This program has two major elements, Municipal Tax Equalization and State Aid for Miscellaneous
Services. The equalization entitlement computation is based on population, the relative ability to generate revenue,
and local tax burden of the taxing entity. The state aid provides money for public roads, hospitals, health clinics and
volunteer fire departments. This second element's revenue for public roads and fire departments is budgeted in our
special revenue funds. Based on the State's indication that this program will decline, we are estimating the FY2004
General Fund revenue to be $5,850.
Safe Communities. AS 29.60.350- 29.60.370 and 43.20.016: Distribution of Gross Business Receipt Taxes.
Monies in the Municipal Assistance Fund are generated by the corporate income tax, which is collected by the state.
If the appropriation is insufficient for distribution of the full base amount to each Alaskan municipality, the amount
available will be prorated based on the amounts received during FY78. If the amount appropriated exceeds the base
amount to be distributed, the excess shall be allocated to each municipality on the basis of the net cities population.
To calculate this number, the population of the municipality minus the population of cities within the municipality
equals the net cities population. The current net cities population of the KIB for municipal assistance purposes is
6,666. The total official census of the Borough is 13,913 adopted by the Alaska Department of Community and
Regional Affairs for purposes of entitlement computation for FY2004. Our projection for FY2004 is $64,260, a
significant reduction due to expected State budget cuts.
Fish Tax Revenue Sharing. AS 43.75 and 43.77 authorizes the State to levy taxes on fisheries businesses.
A portion of the tax is refunded to municipalities and boroughs. There are two types of fishery taxes. One is the
fisheries business tax (A 43.75) and it levies the tax on businesses and persons who process or export fisheries
resources from Alaska. The tax is based on the value paid to commercial fishers. The rate of the tax is based on the
processing activity of the business. The processing activity is classified as either "established" or "developing" by
the Alaska Department of Fish and Game. The rates are as follows:
Established
Floating 5%
Salmon Cannery 4.5%
Shore -based 3%
Develoying
Floating 3%
Shore -based 1%
Fisheries businesses file with the State on a calendar year. Their tax returns are due by March 31 of the
following year. From the taxes collected, the Department of Revenue distributes the taxes based on locale of the
business. Municipalities will receive 50% of the tax collected from businesses within their jurisdiction. If the tax is
collected within a city as well as a borough, the payment will be split equally between the borough and the city. For
those businesses that operate outside a municipality or organized borough 50% of those funds collected are shared
through an allocation program administered by the Alaska Department of Community and Economic Development.
The other fishery tax is the fishery resource landing tax (AS43.77). This tax is levied on processed fishery
resources first landed in Alaska. The tax is based on the unprocessed value of the resource. This value is determined
by multiplying a statewide average price per pound (based on Alaska Department of Fish and Game data) by the
unprocessed weight. This tax is primarily collected from factory trawlers and floating processors which process
fishery resources outside of the state's 3 -mile limit and bring their products to Alaska for transshipment.
This tax is also based on a calendar year and is to be filed by March 31. The rate is based on classification.
The Alaska Department of Fish and Game determines whether the resource is "established "' or "developing ". The
rates are as follows: established 3 %, and developing 1 %. The tax collected in this category is distributed in the same
manner as the fisheries business tax.
Budgeting for this revenue is difficult. As with our severance tax on raw fish there are many factors. Not
only do we need to consider the number of fish available for harvesting, the market price of fish at the time of
purchase, environmental and market issues, we do not know all of the businesses filing with the State, we also do not
know the statistics of the tax collected outside the municipalities and unorganized boroughs. For budgeting purposes,
we look at the prior years revenues and the factors that are known and budget accordingly. This method estimated
2004 fish tax revenue to be $800,000.
38
1.500
0
Fish Tax Revenue Sharing
1,000
c
500
1995 1998 1987 1888 109¢IscaI Y"9000 2001 2002 2003 2004
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 2004 the General Fund is
expected to have approximately $7,500,000 held in investments. With an expected return of rate between 1.5% and
2 %, we are estimating interest revenue to be $127,570.
Interest Earnings
700,000 _ -- - -- -- _ — -- — - - - -- --
800,000
500,000 -_- --
400,000
300,000 - _ _.- - - - -- - —
200.000 -- - -_ - - - - -
100,000
0
1995 1998 1987 1998 1999 2000 2001 2002 2003 2004
39
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 2004
we are estimating $24,000. Another large contributor to the miscellaneous revenue is the passport fee. KIB began '
processing passports in Fiscal year 1999. Prior to that the State of Alaska processed them. The revenue generated in
fiscal years 2000 through 2002averaged $6,600. In fiscal year 2003 revenues climbed to $12,000. We budgeted
conservatively, closer to the average, for 2004 at $7,000. Overall the estimated revenue from these sources is
$45,800. '
40
FUND BALANCE
General Fund Balance. It is the goal of the KIB to maintain a General Fund balance of 1 to 2 million
dollars. For fiscal year 2004 we do not anticipate a use fund balance. Last fiscal year, 2003, the Borough budgeted
$2,052,705 use of fund balance. The following charts show the Fund Balance for the last ten years and the changes
that took place.
. I Fund BeMnw
L.ut Ten Y"m with FY2003 Prohobd
A"u Jud9mont Paid In FY 2003
3.500.000
3.000.000
2.500.000
2.000.000
1.500.000
1.000.000
500.000
0
1995 1998 1997
CHANGES IN GENERAL FUND BALANCE
LAST TEN YEARS
L(M10.W0
1300.000
1 047 2
1.000.000
300,000
0
-300.000
- 1.000.000
- 1300.000
- 2.000.WD
1995
(450.605) 1479.7381
1785, 746,
(983260)
1996 1997 1998 1999 2000 2001 2002 2003 2004
41
1998 1999 2000 2001 2002 2003 2004
GENERAL FUND REVENUE SUMMARY
42
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004 '
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Property Tax
Real Property
$6,104,688
$6,195,391
$6,167,767
$6,265,740
$6,390,730
Allowance for Disabled Vets
(13,481)
(18,990)
(15,270)
(29,210)
(25,94 ,
Allowance for Farm Use
(11,054)
(10,137)
(10,030)
(10,137)
(10,140;
Allowance for Seniors
(271,439)
(296,579)
(247,350)
(296,394)
(252,470
Personal Property
1,123,145
1,069,251
1,074,090
1,063,617
1,026,210
TOTAL PROPERTY TAXES
$6,931,859
$6,938,936
$6,969,207
$6,993,616
$7,128,390
Non Ad Valorem Taxes
Boat Tax - over 5 tons
$7,830
$7,710
$7,890
$7,979
$8,520)
Motor Vehicle Tax
178,783
194,793
180,000
193,799
190,000
TOTAL NON AD VALOREM TAXES
$186,613
$202,503
$187,890
$201,778
$198,520
Payment in Lieu of Taxes
I
PILOT - Federal
$473,737
$1,337,974
$520,000
$786,014
$685,121
PILOT - Kodiak Island Housing
18,731
18,289
18,000
23,919
18,000
TOTAL PAYMENT IN LIEU OF TAXES
$492,468
$1,356,263
$538,000
$809,933
$703,121
Severance Taxes
Fish
$791,234
$670,851
$800,000
$639,487
$780,000
Mining
6,979
7,444
6,000
4,988
6,000
Logging
56,019
46,007
30,000
57,590
50,000
TOTAL SEVERANCE TAXES
$854,232
$724,302
$836,000
$702,065
$836,000
Penalties and Interest Tax
Penalties and Interest
$162,478
$144,351
$150,000
$131,054
$150,000
TOTAL PENALTIES & INTEREST TAX
$162,478
$144,351
$150,000
$131,054
$150,000
Licenses and Permits
Building Permits
$66,117
$68,126
$68,000
$88,646
$68,000
Subdivision
4,965
7,030
4,000
6,000
4,000
Conditional Use Permit
2,200
800
2,000
1,000
2,000
Zoning Compliance
3,380
6,792
4,000
3,140
4,000
Exception
0
200
500
0
500
Variance Fee
1,000
2,000
500
200
500
Zoning Change Fee
2,600
400
500
1,400
500
Electric Permit
7,175
5,330
5,000
6,761
5,OOC
Plumbing Permit
4,512
4,581
3,000
4,212
3,000
Planning & Zoning (P &Z) Review Fee
600
600
250
150
500
Special Land Use
20
0
0
0
C
Dog License
2,560
0
1,500
4,667
1,50C
TOTAL LICENSES AND PERMITS
$95,129
$95,859
$89,250
$116,176
$89,500
INTERGOVERNMENTAL REVENUES
Federal Shared Revenue
National Wildlife Refuge
$399,160
$420,733
$420,000
$394,064
$420,000
National Forest Fund
31
92
30
67
C
TOTAL FEDERAL SHARED REVENUE
$399,191
$420,825
$420,030
$394,131
$420,OOC
42
1
Fines
Animal Control
Zoning Violations
TOTAL FINES
Interest
Interest Earnings
Gain /loss
TOTALINTEREST
Miscellaneous - Classified
Jury Duty
Sale of Copies
Sale of Maps
Sale of Computer Data
Fee - Dishonored Checks
Other
Legal Fee Reimbursement
Passport Fees
TOTAL MISC. CLASSIFIED
Use of Fund Balance
Operating Transfers In
Land Sale
Building and Grounds
Debt Service - Other
Hospital
Capital Projects
TOTAL OPERATING TRANSFERS IN
Sale of Fixed Assets
Sale of General Fixed Assets
TOTAL SALE OF FIXED ASSETS
TOTAL REVENUES, OTHER FINANCING
SOURCES AND TRANSFERS IN
F.Y. 2001
F.Y. 2002
F.Y. 2003
State Shared Revenues
F.Y. 2004
State Revenue Sharing
ACTUAL
Municipal Assistance
ACTUAL
BUDGET
$112,492
Raw Fish Tax
$110,000
Raw Fish Tax - Off Shore
$55,850
Telephone and Electric
119,829
TOTAL STATE SHARED REVENUES
If
TOTAL INTERGOVERNMENTAL
Fines
Animal Control
Zoning Violations
TOTAL FINES
Interest
Interest Earnings
Gain /loss
TOTALINTEREST
Miscellaneous - Classified
Jury Duty
Sale of Copies
Sale of Maps
Sale of Computer Data
Fee - Dishonored Checks
Other
Legal Fee Reimbursement
Passport Fees
TOTAL MISC. CLASSIFIED
Use of Fund Balance
Operating Transfers In
Land Sale
Building and Grounds
Debt Service - Other
Hospital
Capital Projects
TOTAL OPERATING TRANSFERS IN
Sale of Fixed Assets
Sale of General Fixed Assets
TOTAL SALE OF FIXED ASSETS
TOTAL REVENUES, OTHER FINANCING
SOURCES AND TRANSFERS IN
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$112,492
$109,221
$110,000
$111,700
$55,850
110,760
119,829
120,000
128,514
64,260
948,364
1,287,344
718,380
796,373
800,000
58,583
76,904
60,000
44,395
50,000
13,623
26,854
13,000
26,202
14,000
$1,243,823
$1,620,152
$1,021,380
$1,107,184
$984,110
$1,643,014
$2,040,977
$1,441,410
$1,501,315
$1,404,110
$75
$290
$500
$455
$500
0
150
300
0
300
$75
$440
$800
$455
$800
$583,632
$294,691
$250,000
$171,532
$127,570
0
0
0
0
0
$583,632
$294,691
$250,000
$171,532
$127,570
$100
$138
$100
$38
$100
18,184
17,112
20,000
15,111
24,000
659
1,114
660
1,925
600
1,750
1,112
2,500
1,600
2,000
55
25
100
50
100
17,129
108,690
10,000
6,236
10,000
0
4,681
2,500
0
2,000
6,990
6,525
7,000
12,135
7,000
$44,867
$139,397
$42,860
$37,095
$45,800
$0
$0
$2,052,705
$0
$0
$0
$0
$650,000
$650,000
$50,000
0
0
0
0
200,000
18,154
0
0
0
0
0
0
350,000
0
600,000
0
200,000
0
0
0
$18,154
$200,000
$1,000,000
$650,000
$850,000
$0
$1,063
$5,000
$0
$5,000
$0
$1,063
$5,000
$0
$5,000
11,012,522
$12,138,782
$13,563,122
$11,315,019
$11,538,81 1
43
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT
GENERAL FUND EXPENDITURES BY DEPARTMENT
F.Y. 2001 F.Y. 2002
ACTUAL ACTUAL
F.Y. 2003 F.Y. 2003
BUDGET ACTUAL
F.Y. 2004
BUDGET
EXPENDITURES
Dept. 100
Borough Assembly
$137,001
$130,302
$156,250
$150,043
$158,210
Dept. 105
Borough Manager
159,273
207,262
200,960
187,472
218,870
Dept. 110
Borough Clerk
263,192
261,763
284,938
279,180
292,968
Dept. 115
Borough Attorney
435,338
196,185
2,584,200
2,519,767
188,200
Dept. 120
Finance Department
389,584
419,344
479,748
419,078
520,700
Dept. 125
Mgmt Information Services
293,892
515,256
399,968
300,302
352,510
Dept. 130
Assessing
288,959
176,077
247,280
219,789
304,360
Dept. 135
Engineering /Facilities
85,310
102,673
96,635
86,791
72,080
Dept. 140
Community Development
377,375
373,066
433,806
322,851
431,910
Dept. 142
Building Inspection
129,908
128,067
130,000
140,252
131,730
Dept. 160
Economic Development
38,000
68,653
124,100
58,245
99,641
Dept. 165
General Administration
239,410
272,429
229,660
217,122
279,272
Dept. 175
Emergency Preparedness
3,002
2,422
5,500
2,369
5,500
Dept. 180
Education Support
6,824,276
7,362,720
7,618,320
7,621,250
8,054,730
Dept. 185
Health and Sanitation
594,072
280,847
286,095
286,095
280,900
Dept. 190
Culture and Recreation
153,481
147,227
152,282
152,282
147,230
Dept. 195
Transfers
323,296
55,034
133,380
111,066
0
TOTAL EXPENDITURES
$10,735,368
$10,699,327
$13,563,122
$13,073,954
$11,538,811
44
General Fund Expenditures by Function
QM
dia
.ao
ate wa a.o�ea,
Newt etm wenre
R
Nemtq
Te
AI15
Gpntunily Devebgneni
• ` f Octerai OOVemtttenl
NOec Salary
Education support is an area that has been experiencing steady growth in the General Fund budget and currently
accounts for over two thirds of the expenditures projected for FY 2004. Education support has grown from nearly
$3.3 million in fiscal year 1995 to a budgeted $8 million in fiscal year 2004, a 243% increase over ten years.
GENERAL FUND EXPENDITURES BY FUNCTION
45
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2001 Actual
2002 Actual
2003 Budget
2003 Actual
2004 Budget
General Government
$1,642,819
$1,225,648
$3,686,023
$3,551,441
$1,209,600
Public Safety
132,910
130,489
135,500
142,621
137,230
Education
6,824,276
7,362,720
7,618,320
7,621,250
8,054,730
Culture and Recreation
153,481
147,227
152,282
152,282
147,230
Health and Welfare
594,072
280,847
286,095
286,095
280,900
Assessing
288,959
176,077
247,280
219,789
304,360
Finance /MIS
683,476
934,600
879,716
719,380
873,210
Community Development
415,375
441,719
557,906
381,096
531,551
Total
$10,735,368
$10,699,327
$13,563,122
$13,073,954
$11,538,811
45
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 2003 -2004
• 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.
46
u
w
BOROUGH ASSEMBLY
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
EXPENDITURES
PROJECTED
Regular Assembly Meetings
22
21
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
6
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$20,800
$21,600
$21,600
$21,600
$21,600
Fringe Benefits
2,250
1,737
1,820
1,837
1,780
Political Lobbyist
62,000
62,000
60,000
62,000
62,000
Support Goods & Services
51,951
44,965
72,830
64,606
72,830
TOTAL
$137,001
$130,302
$156,250
$150,043
$158,210
PERFORMANCE INDICATORS
47
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Regular Assembly Meetings
22
21
20
20
Special Meetings
8
3
6
6
Joint Work Sessions
7
3
3
3
Work Sessions
22
20
27
27
SWAMC Conference Attendees
2
4
4
4
AML Conference Attendees
11
3
3
3
Ordinances
28
14
18
18
Resolutions
46
50
30
30
Contracts
38
44
37
37
Other Action Items
81
45
49
49
47
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 2003 -2004
• 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.
48
MANAGER'S OFFICE
EXPENDITURES
49
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$111,806
$141,915
$148,020
$137,015
$162,100
Fringe Benefits
23,302
37,643
42,390
39,355
43,330
Support Goods & Services
29,165
32,704
35,550
31,102
38,440
Capital Outlay
0
0
0
0
0
Allocated to other funds
(5,000)
(5,000)
(25,000)
(20,000)
(25,000)
TOTAL
$159,273
$207,262
$200,960
$187,472
$218,870
PERSONNEL
Number of Employees
Position:
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
Borough Manager
1
1
1
1
Administrative Assistant
0
1
1
1
Secretary III
1
0
0
0
TOTAL
2
2
2
2
49
PROGRAM BUDGET SUMMARY
CLERK'S OFFICE
Program Description
The Borough clerk's office is responsible for administrative support to the Mayor and Assembly; conduction
of elections, records management program, and providing public information.
Goal
To provide efficient administrative support to the governing body; administer Borough elections according
to local, state, and federal statutes; provide policy guidance, direction, and assistance to the Mayor and '
Assembly members; provide a uniform method for the management, preservation, retention, and disposal of
Borough records in order to increase administrative efficiency, organize paper flow, and reduce
administrative costs.
Objectives for 2003 -2004
• 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
50
CLERK'S OFFICE
EXPENDITURES
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services $132,604
$138,199
$149,490
$149,737
$152,940
Fringe Benefits 32,346
27,341
38,418
38,771
33,588
Support Goods & Services 98,242
96,223
97,030
90,672
106,440
TOTAL $263,192
$261,763
$284,938
$279,180
$292,968
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
PERSONNEL
Number of Employees
F.Y. 2001 _
1.00
1.00
F.Y. 2002
F.Y. 2003
F.Y. 2004
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
no
3.00
3.00
PERFORMANCE INDICATORS
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
28
14
18
180
46
50
30
30
119
180
172
172
22
21
20
20
8
3
6
6
7
3
3
3
17
20
27
27
6
0
1
1
26
18
19
19
25
23
25
25
8
11
6
6
9
6
7
7
70
53
53
53
4
3
2
1
1
0
2
0
118
386
142
142
10,311
10,085
10099
10099
4
4
3
4
57 cu.ft.
75 cu.ft.
75 cu.ft.
75 cu.ft.
48 cu.ft.
99 cu.ft.
100 cu.ft.
100 cu.ft.
100
137
103
103
457
471
445
445
51
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 2003 -2004
• 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
52
LEGAL SERVICES
EXPENDITURES
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Legal Fees $411,684
$175,188
$2,550,000
$2,497,240
$150,000
Support Goods & Services 23,654
20,997
34,200
22,527
38,200
TOTAL $435,338
$196,185
$2,584,200
$2,519,767
$188,200
I
t
53
PROGRAM BUDGET SUMMARY
FINANCE
Program Description
The Borough Finance Department has different areas of responsibility, many of them quite dissimilar. The
department's main function is to properly budget, account for, and report promptly and correctly on all revenues and
expenditures of the Kodiak Island Borough and its subsidiary and /or affiliated governmental entities. All budgeting,
accounting, and reporting efforts are to be annually updated to include all new pronouncements by our promulgating
policy bodies including GASB, AICPA, etc. The finance department also includes the borough's Management
Information Services department, exhibited on 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 2003 -2004
• 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.
• To have the Comprehensive Annual Financial Report (CAFR) distributed by November 30.
• To continue our high rate of tax collections and all other receivables.
Significant Budget Changes
No significant budget changes
Previous Year's Accomplishments
❖ The Kodiak Island Borough received the GFOA Distinguished Budgetary Award for our fiscal year 2003
budget. We also received the award in fiscal years 1990 through 2002.
❖ 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.
❖ We have maintained our high rate of tax collections. At this time, 99.7% of FY 2002 and 98.6% of FY 2003
taxes have been collected.
54
FINANCE
EXPENDITURES
PERSONNEL
Number of Employees
Position:
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
1
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$353,568
$352,294
$376,850
$324,601
$377,230
Fringe Benefits
92,120
89,238
97,468
98,554
113,520
Support Goods & Services
73,636
73,287
76,650
67,143
101,950
Capital Outlay
0
0
0
(71,220)
0
Allocated to other funds
(129,740)
(95,475)
(71 ,220)
0
(72,000)
TOTAL
$389,584
$419,344
$47 9,748
$419,078
$520,700
PERSONNEL
Number of Employees
Position:
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
Finance Director
1
1
1
1
Accountant
2
2
2
2
Accounting Technician
2
2
2
2
Clerk /Cashier
1
1
1
1
Secretary III
1
1
1
1
TOTAL
7
7
7
7
PERFORMANCE INDICATORS
11 55
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Monthly Financials
7 working days
6 working days
5 working days
7 working days
Annual Report (CAFR)
January 31
26 -Dec
November 30
November 30
Personnel Turnover
1
2
2
0
Total Tax Levy
$7,502,556
$7,554,226
$7,662,434
$7,767,768
Current Tax Collections
$7,276,075
$7,401,663
$7,509,185
$7,640,000
Percent of Current Taxes Collected
97%
98%
98%
98%
Outstanding Delinquent Taxes
$342,021
$341,345
$307,005
$320,000
Number of Residential Garbage Accounts
424
434
445
450
Certificate of Achievement
Yes
Yes
Yes
Yes
Distinguished Budgetary Presentation
Yes
Yes
Yes
Yes
Commercial Garbage Accounts
340
314
310
320
11 55
PROGRAM BUDGET SUMMARY
FINANCENANAGEMENT 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 2003 -2004
• 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.
56
FINANCE /MANAGEMENT INFORMATION
SERVICES
EXPENDITURES
PERFORMANCE INDICATORS
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$186,812
$163,592
$189,100
$175,343
$198,980
Fringe Benefits
49,925
42,964
52,678
44,081
53,690
Contracted Services
0
14,729
0
0
0
Support Goods & Services
203,208
217,996
257,690
201,767
241,840
Capital Outlay
10,092
214,625
42,500
17,761
0
Allocated to other funds
(156,145)
(138,650)
(142,000)
(138,650)
(142,000)
TOTAL
$293,892
$515,256
$399,968
$300,302
$352,510
140
Phone system users supported
PERSONNEL
800
800
800
Number of Employees
Position:
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
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
PC Technician 1
1.00
0.00
0.00
0.00
TOTAL
4.00
3.00
3.00
3.00
PERFORMANCE INDICATORS
57
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Devices
193
193
200
200
Network users supported
375
3050
3050
3050
Communications Lines
63
63
65
65
Local Area Networks
12
11
11
11
Token Ring Connection
60
0
0
0
Wide Area Ethernet Connections
8
8
8
8
Work Requests
2,400
n/a
n/a
n/a
Network servers
28
33
54
54
AS400 users supported
135
135
140
140
Phone system users supported
800
800
800
800
57
PROGRAM BUDGET SUMMARY
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 2003 -2004
• Complete the implementation of the Kb software, which includes getting the digital imaging
system online and 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.
58
ASSESSING
Personnel Services
Fringe Benefits
Support Goods & Services
Capital Outlay
Allocated to Projects
TOTAL
Position:
Assessor
Appraiser
Assessment Clerk I
Assessment Clerk II
TOTAL
ASSESSED VALUE
Real Property (net after all exemptions
Personal Property
Total Assessed Value
EXPENDITURES
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$201,768
$141,668
$178,820
$150,803
$198,410
50,120
28,640
39,410
43,461
77,160
37,071
42,769
42,050
40,025
41,790
0
0
0
0
0
0
(37,000)
(13,000)
(14,500)
(13,000)
$288,959
$176,077
$247,280
$219,789
$304,360
PERSONNEL
Number of Employees
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
4
4
4
4
PERFORMANCE INDICATORS
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
$626,906,351
$635,931,458
$642,995,612
$674,532,897
121,849,192
116,117,602
117,456,245
133,758,878
$748,755,543
$752,049,060
$760,451,857
$808,291,775
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
$33,387,007 $9,025,107 $7,064,154
1,350,943 (5,731,590) 1,338,643
$34,737,950 $3,293,517 $8,402,797
$31,537,285
5,206 5,224 5,276 5,480
1,683 1,734 1,840 1,920
$187,188,886 $188,012,265 $188,149,491 $192,409,310
I 1
PROGRAM BUDGET SUMMARY
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 2003 -2004
• Complete PKIMC parking and access project
• Extend the life of the existing landfill footprint by encouraging recycling
• Paint Main Elementary School
• Paint Port Lions School
• Continue to perform annual roof maintenance to school buildings
• Pave Woodland Acres area and Trinity Islands Subdivision area public roads
Significant Budget Changes
No significant budget changes.
60
ENGINEERING AND FACILITIES
EXPENDITURES
PERSONNEL
Number of Employees
Position:
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
1
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$55,254
$67,464
$108,460
$57,370
$111,000
Fringe Benefits
13,442
16,107
41,495
16,206
32,130
Contracted Services
751
4,460
3,200
545
3,200
Support Goods & Services
55,863
54,642
63,480
52,670
45,750
Allocated to Projects
(40,000)
(40,000)
(120,000)
(40,000)
(120,000)
TOTAL
$85,310
$102,673
$96,6
$86,791
$72,080
PERSONNEL
Number of Employees
Position:
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
Engineering and Facilities Director
1
1
1
1
Project Manager
0
1
1
1
Secretary III
1
1
1
1
TOTAL
2
3
3
3
ii71
PROGRAM BUDGET SUMMARY
COMMUNITY DEVELOPMENT DEPARTMENT
Program Description
The Community Development Department is responsible for a wide range of functions including: contract
management (e.g. building inspection, junk removal and animal control); grant writing and administration; research
and information services (e.g. population determinations, economic and social data); land use planning (e.g. staff to
the Planning and Zoning Commission, area and comprehensive plan preparation, permitting, and enforcement);
liaison with federal and state governments (e.g. Kodiak National Wildlife Refuge, Katmai National Park, and federal
and State project reviews); and mapping and drafting services. This requires the department to administer a number
of Kodiak Island Borough code sections, including: Title 6 Animals; Title 10 Vehicles and Traffic, Title 16
Subdivisions, and Title 17 Zoning. The department also works with other Borough departments, assisting them in
their administration of Title 8 Health and Safety; Title 13 Utilities, Title 15 Buildings and Construction, and Title 18
Borough Real Property.
Goal
To perform the functions assigned to the department as efficiently and cost effectively as possible; to
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 2003 -2004
• Begin the revision process for the Larsen Bay and Chiniak Comprehensive Plans
• Complete the revision and update of the Womens Bay Community Plan
• Complete the update of the Emergency Operations Plan for all cities within the Borough
• Initiate the update of the Kodiak Island Borough Coastal Management Plan
• Initiate the update of the Overall Kodiak Island Borough Comprehensive Plan
• Continue work on the Kodiak Road System Trail Plan
• 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 Assistant Planner position, and reclassification of the Secretary III
position to a Secretary I, in order to maintain the level of service in its core duties and responsibilities.
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 processed 23 abbreviated and preliminary plats; and reviewed 20 final plats that were
forwarded to the Manager's Office for final processing and filing.
❖ The department prepared and processed 48 public hearing cases heard before the KIB planning and Zoning
Commission, and average of four (4) public hearing cases per month.
❖ The department initiated the Womens Bay planning process with the completion of a draft goals and
objectives document
COMMUNITY DEVELOPMENT
EXPENDITURES
PERSONNEL
Number of Employees
Position:
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
1
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$270
$283,183
$299,750
$243,413
$305,640
Fringe Benefits
67,620
72,364
74,576
64,006
84,510
Professional Services
0
0
30,000
10,674
10,000
Support Goods & Services
54,754
53,519
62,480
50,308
66,310
Allocated to Projects
(15,851)
(36,000)
(33,000)
(45,550)
(34,550)
TOTAL
$377,375
$373,066
$433,806
$322,851
$431,910
PERSONNEL
Number of Employees
Position:
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
Community Development Director
1
1
1
1
Associate Planner /L.R. Planning
1
1
1
1
Associate Planner /Enforcement
0
1
1
1
Assistant Planner
1
0
0
0
Draftsman/Technician
1
1
1
1
Secretary III
1
1
1
1
TOTAL
5
5
5
5
PERFORMANCE INDICATORS
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Zoning Compliance Permits Issued
160
161
145
150
Planning & Zoning Commission Cases
60
55
41
45
Zoning Violations - Complaints Responded To
30
41
21
30
Federal & State Project Reviews
70
50
31
30
Junk Cars Removed by the Junk Removal Program
320
192
145
150
Other Junk Removed by the Junk Removal Program
10 tons
8 tons
9 tons
9 tons
Linear feet of maps produced
6,000 ft
6,500 ft
7,500 ft
9,500 ft
PROGRAM BUDGET SUMMARY
BUILDING INSPECTION
Program Description
The Kodiak Island Borough building inspection program ensures compliance with adopted building codes
and related zoning codes. The Borough contracts with the City of Kodiak for administration of the Borough's
building inspection program. Inspections performed on residential and commercial building construction include
structural, mechanical, electrical, and plumbing inspections. Plan reviews for construction projects are conducted by
the City of Kodiak building inspection staff or the International Conference of Building Officials (ICBO) 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 2003 -2004
• 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 Conference of Building Officials.
• 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 ICBO building, mechanical, electrical, and plumbing codes.
• To maintain delegated plan review responsibility from the State of Alaska, Department of Public
Safety, Division of Fire Prevention.
0 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.
64
BUILDING INSPECTION
Contracted Services
Support Goods & Services
TOTAL
Commercial Building Permits
Residential Building Permits
Borough Plumbing Permits
Borough Electrical Permits
65
EXPENDITURES
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$124,606
$122,377
$124,500
$134,615
$124,50(
5,302
5,690
5,500
5,637
7,23(
$129,908
$128,067
$130,000
$140,252
$131,73(
PERFORMANCE INDICATORS
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
33
29
30
32
198
221
200
210
80
84
78
80
120
121
120
124
65
PROGRAM BUDGET SUMMARY
ECONOMIC DEVELOPMENT
Program Description
The function of the Economic Development Program is to provide the Assembly with the opportunity to
pursue the most feasible economic development opportunities that will be of benefit to the entire community.
Goal
Economic development encompasses a diverse range of activities, which enable the Assembly to objectively
pursue the most feasible programs designed to benefit the community.
Objectives for 2003 - 2004
• 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.
..�
ECONOMIC DEVELOPMENT
EXPENDITURES
67
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Professional Services
5,000
28,500
61,100
14,002
36,641
Chamber of Commerce
33,000
40,153
33,000
33,000
33,000
Support Goods & Services
0
0
30,000
11,243
30,000
TOTAL
$38,000
$68,653
$124,100
$58,245
$99,641
67
PROGRAM BUDGET SUMMARY
GENERAL ADMINISTRATION
Program Description
The function of the General Administration Department is to provide services to the Kodiak Island Borough
that cannot be directly identified within any specific fund or program.
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 2003 -2004
• Maintain the employee of the quarter and employee of the year incentive awards programs.
• Maintain the service award program (service pins) for employees to promote and reward longevity.
• Maintain the Drug -Free Workplace program, including training, for all employees to comply with
federal grant requirements.
• Maintain the Blood -borne Pathogens Training program for all employees to comply with
Occupational Safety and Health Administration (OSHA) standards.
• Provide Hepatitis B vaccinations to all employees in accordance with OSHA Blood borne
Pathogens program.
• Provide for an annual audit process to comply with federal and state laws.
• Maintain a Risk Management Program and liability insurance on the building, including
administration of a safety program to prevent liability.
• Provide continuing education opportunities to department staff in order to increase efficiency and
maintain/increase knowledge of applicable state and federal laws.
Significant Budget Changes
The Fringe Benefits line item 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.
WE
GENERAL ADMINISTRATION
EXPENDITURES
.'
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$0
$0
$0
$0
$0
Fringe Benefits
45,428
77,746
0
105
0
Professional Services
2,000
5,250
1,000
0
1,000
Audit Expense
115,408
75,808
120,000
80,118
120,000
Support Goods & Services
76,574
113,625
108,660
136,899
158,272
TOTAL
$239,410
$272,429
$229,660
$217,122
$279,272
.'
t
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 2003 - 2004
• 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.
I I
I I
I I
I I
7 0 �1
EMERGENCY PREPAREDNESS
EXPENDITURES
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Support Goods & Services
$3,002
$2,422
$5,500
$2,369
$5,500
TOTAL
$3,002
$2,422
$5,500
$2,369
$5,500
PERFORMANCE INDICATORS
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Number of Tsunami Sirens
18
18
18
18
71
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 2003 -2004
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 will be
provided.
Significant Budget Changes
No significant budget changes.
Contributions to the KISSD stated as mill Rate Equivalents
12.00
10.00
8A0
W 6.00
W O
4.00
2.00
0.00
9.45 9.39
8.84 8.88
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
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.
72
SCHOOL DISTRICT SUPPORT
EXPENDITURES
F.Y. 2002
F.Y. 2001
F.Y. 2003
ACTUAL
Professional Services
$507,990
Audit Expense
49,339
Support Goods & Services
36,917
Operating Transfers
$520,000
Building & Grounds
24,000
KI BSD
5,966,440
KIBSD contingency
65,470
Debt Service
239,590
EXPENDITURES
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
BUDGET
ACTUAL
BUDGET
$517,085
$520,000
$516,590
$520,000
31,924
37,000
34,893
37,000
38,421
65,470
73,917
72,000
50,670
50,670
50,670
50,670
6,331,440
6,626,440
6,626,440
6,626,440
400,000
393,180
318,740
318,740
348,620
Borough Contributions per Student
3,500
3,000
2,500
c
v
a
m 2,000
a
v
a 1.500
c
0
w
1,000
500
73
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
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 2003 -2004
• 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.
74
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
Special Olympics
Health Center Support
Senior Citizen Support
Kodiak Respite Care /Hope Resrc
KANA Family Center
Salvation Army
Brother Francis Shelter
Kodiak Youth Services Network
Kodiak State Fair Board
Kodiak Area Transit
Threshold Services
Unallocated Funds
Operating Transfers:
Debt Service
TOTAL EXPENDITURES
EXPENDITURES
F.Y. 2001
F.Y. 2002
ACTUAL
ACTUAL
$4,788
$4,753
52,000
60,000
28,816
28,756
6,385
8,883
2,554
2,535
36,807
38,684
1,750
2,500
17,446
33,268
0
8,000
7,000
7,000
3,672
3,444
24,704
24,704
5,000
5,000
0
0
7,500
8,500
25,000
29,820
0
0
0
15,000
0
0
0
0
0
0
F.Y. 2003
F.Y. 2003
BUDGET
ACTUAL
$5,195
$4,689
60,000
60,000
21,466
28,657
0
7,506
0
2,501
36,328
39,767
2,500
2,500
30,000
39,380
0
0
7,000
7,000
0
27,720
37,720
5,000
5,000
12,000
0
9,060
9,060
32,000
32,000
5,000
0
0
0
10,000
0
10,315
10,315
12,511
0
370,650 0 0
$594,072 $280,847 $286,095
F.Y. 2004
ni innr_T
�v
60,000
22,110
0
0
41,248
2,500
30,000
0
7,000
0
27,720
5,000
0
9,060
34,584
0
0
10,000
10,315
21,363
0 0
$286,095 $280,900
11 75
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 2003 -2004
• 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.
76
EDUCATION, CULTURE & RECREATION
EXPENDITURES
11 77
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
KMXT Public Radio
$7,500
$7,609
$7,500
$7,500
$7,500
Historical Society
4,968
4,500
4,500
4,500
4,500
Summer Basketball
5,000
0
0
0
0
Kodiak Island Sportsmen Assn
0
2,500
5,400
5,400
5,400
Kodiak Arts Council
15,000
15,000
15,000
15,000
15,000
Village Libraries
15,000
15,000
15,000
15,000
15,000
Chiniak Public Library
3,000
3,000
3,000
3,000
3,000
City of Kodiak Library
3,000
3,000
3,000
3,000
3,000
Head Start
7,583
7,583
8,135
8,135
8,135
Kodiak College
60,000
60,000
60,000
60,000
60,000
Kodiak Little League
5,000
5,600
5,600
5,600
5,600
Santa to the Villages
2,300
2,300
0
0
0
KANA Youth Olympics
2,000
0
0
0
0
KANA Family Center
12,000
12,000
5,052
12,000
12,000
Kodiak Youth Services Network
5,000
5,000
0
5,000
7,500
Girl Scouts
1,000
2,050
2,050
2,050
2,050
Kodiak Football League
0
0
5,000
5,000
5,000
St. Mary's School
0
2,085
1,097
1,097
1,097
Kodiak Teen Court
0
0
0
0
8,705
Unallocated Funds
0
0
11,948
0
(16,257)
Operating Transfers
5,130
0
0
0
0
TOTAL
$153,481
$147,227
$152,282
$152,282
$147,230
11 77
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 2003 -2004
N/A
Significant Budget Changes
N/A
78
TRANSFERS
Operating Transfers
Mental Health
Insurance Contingency
Debt Service
Debt Service Other
Capital Projects -KIB
TOTAL
EXPENDITURES
F.Y. 2001 F.Y. 2002
ACTUAL ACTUAL
$323,296
$0
0
0
0
20,000
0
25,034
0
10,000
$323,296
$55,034
F.Y. 2003
F.Y. 2003
F.Y. 2004
BUDGET
ACTUAL
BUDGET
$0
$0
$0
100,000
100,000
0
0
0
0
0
11,066
0
33,380
0
0
$133,380
$111,066
$0
79
SPECIAL REVENUE FUNDS
SPECIAL REVENUE FUNDS
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
The overall revenue budget for Special Revenue Funds is $3,164,245.
PROPERTY TAX
21%
INTERGOV'T REVENL
20
LAND SALES
INTEREST
35
RENTS & ROYALTIES
15%
MISCELLANEOUS
2%
D SALE
7%
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 $17,900. The interest budgeted is conservative one due to the recent decline in interest rates.
81
INTERGOVERNMENTAL REVENUE
State Grants
Three of our special revenue funds are funded with grant dollars: Child Care Assistance, Alaska Coastal
Management Program, and Local Emergency Planning Committee.
Child Care Assistance Program Alaska Statutes (AS) 44.47.250 - 44.47.310 created the State of Alaska
Day Care Assistance Act, which implemented a program to assist in providing day care for the children of low and
moderate - income families. This program distributes its monies through a formula grant program. Formula grants do
not require a formal grant - writing request. The KIB must report monthly to the State on how much money has been
expended for daycare assistance, how many families are served and how many children are enrolled. The State
analyzes these numbers and informs the Borough on the amount of the grant award. The estimate for FY 2004 is
$540,000.
Alaska Coastal Management Program (RCMP) 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 2004 is $25,940 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 $20,000 for FY 2004.
Federal Grants
Welfare to Work. The federal grant is a competitive grant that KIB was awarded in fiscal year 2000. The
grant amount awarded was $123,810. The Borough has until June 30, 2004 to expend the funds. The amount
budgeted as revenue for fiscal year 2004 is $25,000.
State Revenue
State Revenue Sharing. AS 29.60.010- 29.60.030: State Equalization of Tax Resources for Municipal
Services. The state aid provides money for public roads, hospitals, health clinics and volunteer fire departments. The
82
State of Alaska pays to each road service district an amount per mile of road within the service district and an amount
per capita population in fire districts. The state changes these amounts based on cost of living adjustments and
available funds. The estimate for FY 2004 is $9,870. This budgeted figure was based on seventy -five percent of
what was received in fiscal year 2003.
PROPERTY TAX
Real and Personal Property Taxes Alaska Statutes (AS) 29.45.010 - 29.45.500. We have several service
areas that levy a mill rate and collect taxes on the property located within their boundaries. The following table
shows these service areas, the assessed value of the property within their boundaries, their mill rate and the amount of
taxes due them.
Service District
Net Taxable
Mill Levy
Property
Value
Tax
Womens Bay Road Service Area
$45,153,673
2.00
$90,307.35
Road Service Area No. 1
$106,099,207
1.00
$106,099.21
Monashka Bay Road Service Area
$15,751,987
1.50
$23,627.98
Bay View Road Service Area
$5,586,199
1.00
$5,586.20
Fire Protection Area No. 1
$205,913,525
1.50
$308,870.29
Womens Bay Fire Department
$47,014,273
1.25
$58,767.84
KIB Airport Fire Protection District
$15,055,666
1.25
$18,819.58
Woodland Acres Street Light Area
$26,816,698
0.00
$0.00
Trinity Islands Street Light Area
$7,198,468
0.50
$3,599.23
Mission Lake Tide Gate Area
$2,463,258
1.00
$2,463.26
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 %n of property taxes
are from real property, 15 %n comes from personal property. Overall, the current Borough -wide delinquency rate is
1.64 %n.
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 2003 generated $30,412 in revenues; we budgeted $45,000 for fiscal year 2004.
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 2004, the Borough is charging an annual rate of $1.85
per square foot, which equates to $430,120 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 2004, $25,000, is based on the estimates and averages of gravel extracted in past years. The royalty rate is
$1.25 per cubic yard.
83
1
SPECIAL REVENUE FUND RECAP
Child Care Assistance
540,000
0
0
0
0
0
0
0
0
0
SPECIAL REVENUE FUNDS BUDGET SUMMARY
0
25,000
0
0
0
0
0
0
'
FISCAL YEAR 2003/2004
Resource Management
0
0
83,775
0
0
0
0
0
0
0
KIB Buildings
0
0
0
991,760
Local
0
0
0
0
0
Coastal Management
0
0
0
0
0
Emergency
0
0
0
0
Monashka
0
0
0
Welfare to
0
Buildings &
Planning
Coastal
Womens Bay
Service Area
Service
Bay Service
0
0
Child Care
Work
Land Sales
Grounds
Committee
Mgmt
Service A
N 1
Area No 2
Area
0
Beginning Fund Balance
$13,668
$0
$122,621
$370,132
$0
$0
$219,685
$353,551
$4,031
$67,000
0
Revenues
0
0
0
0
0
Transfers Out
0
0
0
0
0
Property Taxes
0
0
0
0
0
0
83,500
134,000
0
20,100
25,940
Bed Tax
0
0
0
0
0
0
0
0
0
0
P.I. L.O.T. - KIHA
0
0
0
0
0
0
0
500
0
0
Licenses & Permits
0
0
1,000
0
0
0
20,000
0
0
0
Rents & Royalties
0
0
25,000
431,120
0
0
0
0
0
0
Land Sales Activities
0
0
209,225
0
0
0
0
0
0
0
Federal Grants
0
25,000
0
0
0
0
0
0
0
0
State Shared Revenues
0
0
0
0
0
0
3,000
4,000
0
1,000
State Grants
540,000
0
0
0
20,000
25,940
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
0
5,000
5,000
100
1,500
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
650,000
550,670
0
0
0
0
0
0
Total Revenues & Transfers In
540,000
25,000
885,225
981,790
20,000
25,940
111,500
143,500
100
22,600
Total Available Funds
553,668
25,000
1,007,846
1 351,922
20,000
25,940
331,185
497,051
4,131
89,600
Expenditures
Child Care Assistance
540,000
0
0
0
0
0
0
0
0
0
Welfare to Work
0
25,000
0
0
0
0
0
0
0
0
Resource Management
0
0
83,775
0
0
0
0
0
0
0
KIB Buildings
0
0
0
991,760
0
0
0
0
0
0
Coastal Management
0
0
0
0
0
25,940
0
0
0
0
Road Maintenance
0
0
0
0
0
0
112,100
188,500
100
43,500
Public Safety
0
0
0
0
20,000
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
Transfers Out
0
0
0
0
0
0
0
0
0
0
Total Use of Funds
540,000
25,000
83,775
991,760
20,000
25,940
112,100
188,500
100
43,500
Est. Funds Available 6/30/04 $13,668 $0 $924,071 $360,162 $0 $0 $219,085 $308,551 $4,031 $46,100
' Use of Fund Balance and Contingencies are not included in this summary. I
84 1
4,600
301,500
55,000
KIB Airport
0
Trinity
2,460
Fire
Womens Bay
Fire
Woodland
Islands Mission
Bay View Road
Protection
Fire
Protection
Acres Street
Street Light Lake Tide Kodiak Arts Tourism
Service Area
Area No. 1
Department
District
Light Area
Area Gate Council Facilities Fund Development TOTAL
$5,966
$1,046,959
$254,695
$30,702
$28,884
$0 $0 $0 $38,115,583 $23,855 $40,657,329
4,600
301,500
55,000
16,780
0
3,600
2,460
0
0
0
621,540
0
0
0
0
0
0
0
0
0
45,000
45,000
0
500
0
0
0
0
0
0
0
0
1,000
0
0
0
0
0
0
0
0
0
0
21,000
0
0
0
0
0
0
0
0
0
0
456,120
0
0
0
0
0
0
0
0
0
0
209,225
0
0
0
0
0
0
0
0
0
0
25,000
670
1,000
200
0
0
0
0
0
0
0
9,870
0
0
0
0
0
0
0
0
0
0
585,940
0
0
0
0
0
0
0
53,650
0
0
53,650
0
0
0
0
0
0
0
0
0
0
0
200
0
5,000
100
1,000
0
0
0
1,100,000
0
1,117,900
0
9,000
9,000
0
0
0
0
0
0
0
18,000
0
0
0
0
0
0
0
0
0
0
0
0
0
16,780
0
0
0
0
0
0
0
1,217,450
5,470
312,000
85,980
16,880
1,000
3,600
2,460
53.650
1,100,000
45,000
4,381,695
11,436
1
340,675
47,582
29,884
3,600
2,460
53,650 _
39,215,583
68,855
45,039,024
$5,966 $855,359 $129,915 $30,702 $20,884 ($7,260) ($49,890) $0 $38,311,523 $23,855 $40,345,269
FNI
0
0
0
0
0
0
0
0
0
0
540,000
'
0
0
0
0
0
0
0
0
0
0
25,000
0
0
0
0
0
0
0
0
0
0
83,775
0
0
0
0
0
0
0
0
0
0
991,760
0
0
0
0
0
0
0
0
0
0
25,940
5,470
0
0
0
0
0
0
0
0
0
349,670
0
503,600
210,760
16,880
9,000
10,860
52,350
0
0
0
823,450
'
0
0
0
0
0
0
0
53,650
0
0
53,650
0
0
0
0
0
0
0
0
0
45,000
45,000
0
0
0
0
0
0
0
0
0
0
851,450
0
0
0
0
0
0
0
0
904,060
0
904,060
'
5,470
503,600
210,760
16,880
9,000
10,860
52,350
53,650
904,060
45,000
4,693,755
$5,966 $855,359 $129,915 $30,702 $20,884 ($7,260) ($49,890) $0 $38,311,523 $23,855 $40,345,269
FNI
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 2003 -2004
• 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.
86
CHILD CARE ASSISTANCE
Expenditures
Personnel Services
REVENUES AND EXPENDITURES
$42,881
$44,380
$45,767
$44,173
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
18,430
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Support Goods & Services
11,697
14,255
18,185
13,828
State of Alaska Grants
$463,388
$519,438
$521,867
$498,636
$540,000
Use of Fund Balance
0
0
0
0
0
Transfers In
0
0
0
0
0
TOTAL
$463,388
$519,438
7521,867
$498,636
$540,000
Expenditures
Personnel Services
$40,745
$42,881
$44,380
$45,767
$44,173
Employee Benefits
14,563
16,333
18,223
17,177
18,430
Day Care Subsidy
396,384
445,971
441,079
421,863
459,212
Support Goods & Services
11,697
14,255
18,185
13,828
18,185
Capital Outlay
0
0
0
0
0
TOTAL
$463,389
$519,440
$521,867
$498,635
$540,000
PERSONNEL
Number of Employees
Position:
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
Local Administrator
1.0
1.0
1.0
1.0
PERFORMANCE INDICATORS
F.Y. 2001 F.Y. 2002 F.Y. 2003 F.Y. 2004
ACTUAL ACTUAL ESTIMATED PROJECTED
Average number of families served per month 66 70 65 70
Average number of children served per month 143 180 110 125
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
87
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 2003 -2004
• 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.
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.
88
RESOURCE MANAGEMENT
REVENUES AND EXPENDITURES
PERFORMANCE INDICATORS
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
0
0
Telephone right -of -way permits issued
1
0
Annual Use Permit
$1,000
$1,000
$1,000
$1,000
$1,000
Interest Earnings
0
0
0
15,183
0
Gravel Sales
16,406
21,150
25,000
56,742
25,000
Principal Payments
112,128
564,722
200,000
38,430
204,250
Cash discounts
0
0
0
7,625
0
Interest Payments
0
20,542
5,000
0
4,975
Other
0
296
0
75
0
Land Leases
0
80
0
1,481
0
Use of Fund Balance
0
0
650,000
0
50,000
Transfer In - Debt Service
0
0
0
0
650,000
TOTAL
$129,534
$607,790
$881,000
$120,536
$935,225
Expenditures
Personnel Services
$40,000
$52,910
$21,000
$21,613
$21,000
Employee Benefits
0
182
0
152
0
Contracted Services
36,161
6,671
20,000
1,725
10,000
Support Goods & Services
24,208
11,435
90,000
1,625
2,775
Contengencies
24,208
11,435
90,000
1,625
851,450
Capital Outlay
0
0
50,000
0
50,000
Operating Transfers
0
10,000
700,000
700,000
0
TOTAL
$124,577
$92,633
$971,000
$726,740
$935,225
PERFORMANCE INDICATORS
89
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Electrical right -of -way permits issued
0
0
0
0
Telephone right -of -way permits issued
1
0
0
0
Tax foreclosed parcels
7
19
7
10
Foreclosed Parcels Redeemed
2
5
4
2
89
PROGRAM BUDGET SUMMARY
WELFARE TO WORK
Program Description
The purpose of this program is to solicit the assistance of community organizations in helping families move
into employment, off dependency on temporary assistance (TANF), and achieve economic self- sufficiency.
Goal
Three key provisions in TANF make the goal and urgency for moving Temporary Assistance clients into
employment:
1. Five year limit of service in a lifetime.
2. Two year limit —requirement to be in a work activity within 24 months.
3. Participant rates — states are required to have an increasing number of participants in work activity.
Objectives for 2003 -2004
• Maximize the use of the Federal grant.
Significant Budget Changes
No significant budget changes.
.s
WELFARE TO WORK
Revenues
State of Alaska Grants
Federal Grants
TOTAL
Expenditures
DHSS
Personnel Services
Professional Fees
Support Goods & Services
DOL
Personnel Services
Employee benefits
Professional Fees
Support Goods & Services
TOTAL
REVENUES AND EXPENDITURES
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
731
$134,968
$61,117
$0
$0
$0
40,791
12,711
49,891
27,692
25,000
$175,759
$73,828
$49,891
$27,692
$25,000
$4,740
$5,475
$0
$0
$750
129,497
106,484
0
0
24,250
731
327
0
0
0
0
1,657
1,501
347
0
0
0
0
29
0
40,330
14,854
48,390
27,316
0
461
589
0
0
0
$175,758
$129,386
$49,891
$27,692
$25,000
91
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 2003 -2004
• Create a checklist for the review of KIB buildings, grounds and parks.
Significant Budget Changes
No significant budget changes.
92
1
1
1
11
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. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$186,390
$205,380
$205,380
$205,370
$216,480
65,770
72,460
72,460
72,320
104,510
84,810
93,440
93,440
99,898
95,560
8,108
7,680
7,680
7,680
8,680
9,405
8,550
0
0
0
400
1,920
4,620
2,700
0
10
10
0
0
0
3,560
4,460
4,460
4,460
5,890
800
0
670
0
0
0
0
810
0
9,970
29,130
50,670
50,670
50,670
50,670
92,000
102,230
622,560
622,560
500,000
854
0
0
0
0
0
0
0
0
0
$481,236
$546,800
$1,062,750
$1,065,658
$991,760
$304,987
$267,850
$499,080
$233,034
$348,410
3,389
3,226
8,700
12,861
6,130
89,650
184,098
527,230
330,095
612,000
24,635
24,183
27,740
31,566
25,220
$422,661
$479,357
$1,062,750
$607,556
$991,760
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 routine maintenance in an effort to provide a safe,
pleasing appearance of the government administrative offices.
Objectives for 2003 -2004
• 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
BOROUGH BUILDING
EXPENDITURES
PERSONNEL
Number of Employees
Position:
Maintenance Worker
F.Y. 2001 F.Y. 2002
0.5 0.5
F.Y. 2003 F.Y. 2004
0.5 0.5
95
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$35,471
$40,682
$22,560
$33,132
$23,440
Fringe Benefits
10,392
11,966
7,305
9,449
8,695
Contracted Services
0
4,282
0
0
0
Support Goods & Services
258,742
210,920
357,640
189,555
204,700
Capital Outlay
382
0
111,575
12
11,575
Operating Transfers
0
0
0
886
100,000
TOTAL
$304,987
$267,850
$499,080
$233,034
$348,410
PERSONNEL
Number of Employees
Position:
Maintenance Worker
F.Y. 2001 F.Y. 2002
0.5 0.5
F.Y. 2003 F.Y. 2004
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 2003 -2004
• Investigate electrical transformer health for Building A
• Provide for owner responsible maintenance
Significant Budget Changes
No significant budget changes.
1
1
1
1
1
96
MENTAL HEALTH CENTER
Expenditures
Personnel Services
Fringe Benefits
Support Goods & Services
Capital Outlay
TOTAL
EXPENDITURES
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
$40
$0
$0
$0
21
0
0
0
3,328
3,226
8,700
12,861
0
0
0
0
$3,389
$3,226
$8,700
$12,861
97
F.Y. 2004
$0
0
6,130
0
$6,130
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 2003 -2004
• 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
SCHOOL BUILDINGS
EXPENDITURES
99
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$0
$0
$0
$1,398
$0
Employee Benefits
0
0
0
268
0
Contracted Services
0
21,000
0
15
0
Support Goods & Services
89,650
163,098
345,230
328,414
430,000
Capital Outlay
0
0
182,000
0
82,000
Operating Transfers
0
0
0
0
100,000
TOTAL
$89,650
$184,098
$527,230
$330,095
$612,000
99
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 2003 -2004
• Complete the BMX bike facility
• Maintain existing parks and remove hazards
Significant Budget Changes
No significant budget changes.
1
t00
PARKS OPERATION AND MAINTENANCE
EXPENDITURES
PERSONNEL
Number of Employees
Position:
Maintenance Worker
New trails /parks construction
F.Y. 2001 F.Y. 2002 F.Y. 2003 F.Y. 2004
0.5 0 0 0
PERFORMANCE INDICATORS
F.Y. 2001
A !`T I I A I
F.Y. 2002 F.Y. 2003 F.Y. 2004
ACTUAL ESTIMATED PROJECTED
0 0 0
BE
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$4,813
$2,693
$0
$7,463
$5,000
Fringe Benefits
1,570
652
0
1,586
0
Contracted Services
14,889
15,520
14,100
11,926
15,000
Support Goods & Services
3,363
5,318
13,640
10,591
5,220
Capital Outlay
0
0
0
0
0
TOTAL
$24,635
$24,183
$27,740
$31,566
$25,220
PERSONNEL
Number of Employees
Position:
Maintenance Worker
New trails /parks construction
F.Y. 2001 F.Y. 2002 F.Y. 2003 F.Y. 2004
0.5 0 0 0
PERFORMANCE INDICATORS
F.Y. 2001
A !`T I I A I
F.Y. 2002 F.Y. 2003 F.Y. 2004
ACTUAL ESTIMATED PROJECTED
0 0 0
BE
PROGRAM BUDGET SUMMARY
INSURANCE DEDUCTIBLE
Program Description
The purpose of this fund is to maintain reserves for paying insurance deductibles in case of a large loss.
Goal
Maintain $100,000 in the fund, which is the highest amount of any of the Borough's insurance deductibles.
Objectives for 2003 -2004
• Conserve the fund balance
Significant Budget Changes
No significant budget changes
1
1
1
1
1
102
INSURANCE DEDUCTIBLE
EXPENDITURES
103
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Operating Transfers - General Fund
$0
$0
$100,000
$100,000
$0
TOTAL
$0
$0
$100,000
$100,000
$0
Expenditures
Support Goods & Services
$0
$0
$100,000
$0
$0
TOTAL
$0
$0
$100,000
$0
$0
103
PROGRAM BUDGET SUMMARY
COASTAL MANAGEMENT
Program Description
The passage of the Alaska Coastal Management Act in 1977 created the opportunity for local governments,
rural regions, and the State of Alaska to cooperatively manage the use of Alaska's coastal resources with the federal
government. The Alaska Coastal Management Program (ACMP) provides a framework for the orderly and balanced
development of Alaska's coast, with full opportunity for coastal residents to take part in the planning and permitting
processes in their region. The Kodiak Island Borough participates in the ACMP through the Kodiak Island Borough
Coastal Management Program/Plan.
Goal
To update, as needed, the Kodiak Island Borough Coastal Management Program ( KIBCMP).
To fully participate in project reviews initiated by the state or federal governments.
To continue the full integration of the KIBCMP into the activities of the Kodiak Island Borough Community
Development Department.
Objectives for 2003 -2004
• 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 Coastal District Association.
• Initiate a strategy for updating the KIBSCP once ACMP regulating changes, currently under
consideration, have been adopted.
Significant Budget Changes
No significant budget changes.
Previous Year's Accomplishments
• *e Review of approximately 35 projects for coastal consistency.
i
1
104
COASTAL MANAGEMENT
$15,851
$15,000
$16,550
REVENUES
AND EXPENDITURES
Contracted Services
8,350
F.Y. 2001
F.Y. 2002 F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
Revenues
4,890
Capital Outlay
0
State of Alaska Grants $28,440
$15,977 $23,850
$10,289
$25,940
TOTAL $28,440
$15,977 $23,850
$10,289
$25,940
Expenditures
Personnel Services
$15,851
$15,000
$16,550
$16,550
$16,550
Contracted Services
8,350
4,500
4,500
5,934
4,500
Support Services
4,240
5,942
2,800
3,319
4,890
Capital Outlay
0
0
0
0
0
CMG Special Project
0
0
0
0
0
TOTAL
$28,441
$25,442
$23,850
$25,803
$25,940
PERFORMANCE INDICATORS
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Vessel and facility contingency plans reviewed
3
0
0
0
Federal and state project reviews
60
50
30
35
Special projects completed
1
0
0
1
105
PROGRAM BUDGET SUMMARY
LOCAL EMERGENCY PLANNING COMMITTEE
Program Description
The Local Emergency Planning Committee (LEPQ 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 2003 - 2004
• Continue region -wide emergency response planning programs.
• Participate in the Kodiak Emergency Plan update.
• Participate in the community wide preparedness exercise.
Significant Budget Changes
No significant budget changes.
I �
I �
106 1
LOCAL EMERGENCY PLANNING COMMITTEE
REVENUES
AND EXPENDITURES
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
LEPC Grant
$19,500
$0
$20,000
$20,000
$20,000
FEMA Grant
0
0
17,937
0
0
TOTAL
$19,500
$0
$37,937
$20,000
$20,000
Expenditures
Personnel Services
$0
$0
$13,000
$13,000
$13,000
Contracted Services
16,877
0
5,000
5,938
5,000
Support Goods & Services
2,623
0
2,000
1,062
2,000
Contracted Services - FEMA
0
0
17,937
0
0
TOTAL
$19,500
$0
$37,937
$20,000
$20,000
107
PROGRAM BUDGET SUMMARY
WOMENS BAY ROAD SERVICE AREA
Program Description
The Womens Bay Road Service Area provides maintenance service to roads within the service area,
including snow removal and ice control, culvert and drainage ditch repairs and maintenance.
Goal
To provide safe, well- drained road surfaces, free of snow and ice within current budgetary constraints.
Objectives for 2003 -2004
• The continued program of improving and maintenance of existing drainage ditches area wide.
• To improve gravel road surfaces.
• To seal cracks in existing asphalt surfaces in an effort to preserve the existing road surfaces.
Significant Budget Changes
No significant budget changes.
108
WOMENS BAY SERVICE AREA
REVENUES AND EXPENDITURES
PERFORMANCE INDICATORS
Number of miles
Road Service Cost per Mile
12 12 12
$8,531 $9,485 $11,708
12 12
$6,890 $9,342
109
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
$80,956
$85,947
$82,500
$86,487
$83,500
Annual Use Permits
20,000
20,000
20,000
20,000
20,000
State Shared Revenue
4,821
5,184
3,000
5,116
3,000
Interest Earnings
11,230
4,883
5,000
3,068
5,000
Use of Fund Balance
0
0
30,000
0
600
TOTAL
$117,007
$116,014
$140,500
$114,671
$112,100
Expenditures
Personnel Services
$0
$0
$0
$440
$0
Fringe Benefits
0
0
0
59
0
Snow Removal /Sanding
12,701
111,928
118,300
80,594
30,000
Repairs & Maintenance
75,347
1,294
21,600
991
30,000
Grading /Ditching
13,459
0
0
600
30,400
Support Goods & Services
864
0
0
0
21,700
Transfers Out
0
600
600
0
0
TOTAL
$102,371
$113,822
$140,500
$82,684
$112,100
PERFORMANCE INDICATORS
Number of miles
Road Service Cost per Mile
12 12 12
$8,531 $9,485 $11,708
12 12
$6,890 $9,342
109
PROGRAM BUDGET SUMMARY
SERVICE DISTRICT NO. 1
Program Description
Service District No. 1 provides maintenance service to roads within the district, including snow removal,
ditching and grading. Service District No. 1 is comprised of Tax Code Area (TCA) 2 and TCA 7.
Goal
To continue providing road maintenance service within the district.
To provide safe and useable roads within the district.
Objectives for 2003 - 2004
• 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
The mill rate is decreasing from 1.25 to 1.00.
Ito
SERVICE AREA NO. 1
$3,041
$2,722
$3,400
$4,427
$3,900
Fringe Benefits
REVENUES
AND EXPENDITURES
750
625
700
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
95,000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Grading /Ditching
44,326
21,924
45,000
32,150
Property Taxes
$124,292
$131,006
$167,500
$170,941
$134,000
Payment in Lieu of Taxes
349
291
2,000
436
500
State Shared Revenue
4,050
4,265
4,000
4,573
4,000
Penalties & Interest
14,039
6,383
0
4,060
5,000
Use of Fund Balance
0
0
64,050
0
45,000
TOTAL
$142,730
$141,945
$237,550
$180,010
$188,500
Expenditures
Personnel Services
$3,041
$2,722
$3,400
$4,427
$3,900
Fringe Benefits
368
250
750
625
700
Snow Removal /Sanding
16,415
85,007
95,000
17,983
95,000
Repairs & Maintenance
35,131
1,523
40,000
28,577
42,000
Grading /Ditching
44,326
21,924
45,000
32,150
44,500
Support Goods & Services
646
1,131
53,400
1,146
2,400
TOTAL
$99,926
$112,557
$237,550
$84,908
$188,500
PERFORMANCE INDICATORS
Number of miles
10
10
10
10
10
Road Service Cost per Mile
$9,993
$11,256
$23,755
$8,491
$18,850
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 2003 -2004
• To obtain funding for the project design.
• To explore alternatives for obtaining water and sewer services, i.e. annexation to the City of Kodiak.
Significant Budget Changes
The board has voted to use their fund balance to defray any administrative costs incurred over the next year.
112
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1
i
1
SERVICE AREA NO. 2
Revenues
Interest Earnings
TOTAL
Expenditures
Support Goods & Services
TOTAL
REVENUES AND EXPENDITURES
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$203
$89
$200
$46
$100
$203
$89
$200
$46
$100
$1
$1
$200
$0
$100
$1
$1
$200
$0
$100
113
PROGRAM BUDGET SUMMARY
MONASHKA BAY ROAD SERVICE AREA
Program Description
Monashka Bay Road Service Area is responsible for the road maintenance in the service area.
Goal
To maintain, repair, and provide snow removal for roads in the Monashka Bay Road Service Area.
Objectives for 2003 - 2004
• 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.
I �
114
MONASHKA BAY ROAD SERVICE AREA
$0
$0
$500
$423
$500
REVENUES
AND EXPENDITURES
11,539
12,000
5,750
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
2,722
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
5,000
Support Goods & Services
80
63
900
Property Taxes
$22,338
$22,602
$19,690
$23,489
$20,100
State Revenue Sharing
886
1,081
1,410
1,076
1,000
Interest Earnings
3,258
1,399
2,300
872
1,500
Use of Fund Balance
0
0
0
0
20,900
TOTAL
$26,482
$25,082
$23,400
$25,437
$43,500
Expenditures
Personnel Services
$0
$0
$500
$423
$500
Snow Removal /Sanding
3,996
11,539
12,000
5,750
12,000
Repairs & Maintenance
0
0
1,500
2,722
25,000
Grading /Ditching
6,303
19,736
8,500
4,466
5,000
Support Goods & Services
80
63
900
202
1,000
TOTAL
$10,378
$31,338
$23,400
$13,563
$43,500
PERFORMANCE INDICATORS
Number of miles
2
2
2
2
2
Road Service Cost per Mile
$5,189
$15,669
$11,700
$6,782
$21,750
115
PROGRAM BUDGET SUMMARY
BAY VIEW ROAD SERVICE AREA
Program Description
Bay View Road Service Area is responsible for the road maintenance in the service area.
Goal
To maintain, repair, and provide snow removal for the roads in the Bay View Road Service Area.
Objectives for 2003 -2004
• To provide safe and adequate roads.
Significant Budget Changes
No significant budget changes.
— ,
.o ■
ON ■
..ti ■
am
as
.m W
«r M
116
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
REVENUES AND EXPENDITURES
F.Y. 2001
F.Y. 2002 F.Y.
2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
$5,033
$5,338
$4,600
$5,547
$4,600
371
394
670
387
670
242
105
200
84
200
$5,646
$5,837
$5,470
$6,018
$5,470
$0
$0
$0
$141
$0
0
0
0
18
0
879
3,806
2,500
994
2,500
1,823
0
1,000
2,400
1,000
1,841
1,413
1,970
426
1,970
17
14
0
17
0
$4,560
$5,233
$5,470
$3,996
$5,470
PERFORMANCE
INDICATORS
1
1
1
1
1
$4,560
$5,233
$5,470
$3,996
$5,470
117
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 2003 -2004
• 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. '
1
118
FIRE PROTECTION AREA NO. 1
$56,541
$55,676
$65,000
$55,963
$72,840
Volunteers
REVENUES
AND EXPENDITURES
20,000
16,710
20,000
Fringe Benefits
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
Contracted Services
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
84,888
129,076
135,430
95,616
141,100
Property Taxes
$279,146
$289,922
$297,500
$303,806
$301,500
Payment in Lieu of Taxes
524
436
500
523
500
State Shared Revenue
9,320
1,685
5,000
1,181
1,000
Interest Earnings
49,403
21,323
0
17,193
0
Other
0
7,931
9,000
4,354
9,000
Instruction
4,979
0
0
0
0
Use of Fund Balance
0
0
105,930
0
191,600
TOTAL
$343,371
$321,297
$417,930
$327,057
$503,600
Expenditures
Salaries
$56,541
$55,676
$65,000
$55,963
$72,840
Volunteers
9,185
13,965
20,000
16,710
20,000
Fringe Benefits
11,288
12,424
25,500
14,254
13,660
Contracted Services
578
3,708
12,000
3,750
16,000
Support Goods & Services
84,888
129,076
135,430
95,616
141,100
Capital Outlay
0
8,879
130,000
2,580
210,000
Depreciation
0
0
30,000
0
30,000
Transfers Out
985
2,664
0
3,664
0
TOTAL
$163,464
$226,392
$417,930
$192,537
$503,600
119
PROGRAM BUDGET SUMMARY
WOMENS BAY FIRE DEPARTMENT
Program Description
Womens Bay Volunteer Fire Department is responsible for providing fire suppression services and first
responder EMS response to the citizens of Womens Bay Fire Protection Area.
The department also provides first responder service for structural fire suppression by contract to the Airport
Fire Protection Area.
Goal
To provide effective, safe and timely emergency response whenever called upon by the community.
To minimize the impact on life and property caused by fire.
To provide first responder emergency medical response service through training and continuing medical
education reducing the time until medical transport can be provided.
Objectives for 2003 - 2004
• To respond with an engine company within ten minutes of an alarm on 90 %n 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 service area wide consolidation focusing on joint training development and
standardization.
• To develop and provide a multi -year program for fire apparatus and response vehicle replacement to
meet current NFPA requirements.
Significant Budget Changes I I
The service area board is recommending the purchase of a Class A Fire Engine to replace the 20- year -old
primary response vehicle. With an estimated cost of $220,000, the board is requesting a down payment of $100,000 '
from Use of Fund Balance, with the remainder being financed over a five -year period utilizing funds from the
operating budget.
I �
120
WOMENS BAY FIRE DEPARTMENT
REVENUES AND EXPENDITURES
Expenditures
Personnel Services
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
Fringe Benefits
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
1,701
85
2,000
6,820
2,500
Property Taxes
$52,899
$55,927
$54,000
$56,381
$55,000
State Grant
0
0
0
4,575
0
State Shared Revenue
259
685
200
237
200
Interest Earnings
11,365
4,928
5,000
2,986
5,000
Other
0
2,951
12,000
60
0
Rent
7,870
9,000
9,000
8,625
9,000
Use of Fund Balance
0
0
0
0
124,780
Operating Transfers
0
14,327
17,060
17,131
16,780
TOTAL
$72,393
$87,818
$97,260
$89,995
$210,760
Expenditures
Personnel Services
$931
($33)
$1,700
$1,188
$2,000
Fringe Benefits
0
6
3,000
0
3,000
Contracted Services
1,701
85
2,000
6,820
2,500
Support Goods & Services
43,381
57,978
70,810
38,884
57,100
Capital Outlay
14,305
0
19,750
24,305
146,160
Operating Transfers
0
0
0
0
0
TOTAL
$60,318
$58,036
$97,260
$71,197
$210,760
121
PROGRAM BUDGET SUMMARY
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT
Program Description
This program is responsible for providing fire suppression and fire prevention services to the citizens of the
Kodiak Island Borough Airport Fire Protection Area.
Goal
To minimize the impact on life and property attributable to fire through the development and
implementation of fire prevention and suppression programs.
Objectives for 2003 -2004
• To continue contracting with Womens Bay Fire Department to provide the fire service to the district.
Significant Budget Changes
No significant budget changes.
122
AIRPORT FIRE PROTECTION DISTRICT
$14,169
$0
$16,780
$16,531
REVENUES
AND EXPENDITURES
89
70
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
$13,797
$16,900
$16,585
$16,880
Property Taxes $13,995
$13,728
$16,700
$16,531
$16,780
Penalties & Interest 1,905
974
200
481
100
TOTAL $15,900
$14,702
$16,900
$17,012
$16,880
Expenditures
Contracted Services
$14,169
$0
$16,780
$16,531
$16,780
Support Goods & Services
89
70
120
54
100
Operating Transfers
0
13,727
0
0
0
TOTAL
$14,258
$13,797
$16,900
$16,585
$16,880
123
PROGRAM BUDGET SUMMARY
WOODLAND ACRES STREET LIGHT AREA
Program Description
The Woodland Acres street light area shall provide construction, operation and maintenance of street lights
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 2003 -2004
• To maintain and adequately fund the current street lights throughout Woodland Acres.
Significant Budget Changes
No significant budget changes.
124
WOODLAND ACRES STREET LIGHT AREA
REVENUES AND EXPENDITURES
Revenues
Property Taxes
State Revenue Sharing
Interest Earnings
Use of Fund Balance
TOTAL
Expenditures
Personnel Services
Support Goods & Services
Capital Outlay
TOTAL
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$0
$0
$0
$0
$0
0
0
0
0
0
2,181
783
2,000
408
1,000
0
0
7,000
0
8,000
$2,181
$783
$9,000
$408
$9,000
$0
$0
SO
$0
$0
5,473
4,967
6,000
5,505
6,030
0
0
3,000
0
2,970
$5,473
$4,967
$9,000
$5,505
$9,000
125
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 2003 -2004
• To construct streetlights throughout Trinity Islands subdivision.
Significant Budget Changes
This service area is new as of fiscal year 2004.
126
TRINITY ACRES STREET LIGHT AREA
REVENUES AND EXPENDITURES
Expenditures
Personnel Services $0
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
0
9,000
TOTAL $0
$0
$0
Property Taxes
$0
$0
$0
$0
$3,600
State Revenue Sharing
0
0
0
0
0
Interest Earnings
0
0
0
0
0
Proceeds from Debt
0
0
0
0
7,260
TOTAL
$0
$0
$0
$0
$10,860
Expenditures
Personnel Services $0
$0
$0
$0
$0
Support Goods & Services 0
0
0
0
1,860
Capital Outlay 0
0
0
0
9,000
TOTAL $0
$0
$0
$0
$10,860
I
127
PROGRAM BUDGET SUMMARY
MISSION LAKE TIDE GATE SERVICE AREA
Program Description
This service area provides for tide -gate maintenance to the residents of the Mission Lake area.
Goal -
Provide maintenance of the tide gate.
Objectives for 2003 -2004
• To remove debris from the tide gate.
Significant Budget Changes
This service area is new as of fiscal year 2004.
128
Mission Lake Tide Gate
REVENUES AND EXPENDITURES
Expenditures
Personnel Services $0
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
0
51,150
TOTAL $0
$0
$0
Property Taxes
$0
$0
$0
$0
$2,460
State Revenue Sharing
0
0
0
0
0
Interest Earnings
0
0
0
0
0
Miscellaneous -Other
0
0
0
0
20,000
Proceeds from Debt
0
0
0
0
29,890
TOTAL
$0
$0
$0
$0
$52,350
Expenditures
Personnel Services $0
$0
$0
$0
$1,000
Support Goods & Services 0
0
0
0
200
Capital Outlay 0
0
0
0
51,150
TOTAL $0
$0
$0
$0
$52,350
129
PROGRAM BUDGET SUMMARY
KODIAK ARTS COUNCIL
Program Description
The Kodiak Arts Council serves the Kodiak Island Borough as a leader and representative in matters that
affect the arts, and works with the Kodiak Island Borough School District and other community agencies to facilitate
arts education. The Kodiak Arts Council facilitates arts education programs and services; presents a Performing Arts
Series of touring artists and local artists and performances; produces theater, dance, music and cultural events; serves
local artists and arts organizations; offers youth arts programs, including summer programs; advocates for arts
awareness, development and support; works with Kodiak's diverse peoples to facilitate cultural development and
multi - cultural awareness and preservation; encourages community understanding, tolerance, unity, and respect
through cultural education, participation, and sharing.
Goal
To increase public awareness and participation in the Arts.
To ensure effective education in the Arts
To advocate and promote public and private support of the Arts
To provide services to artists, arts organizations, and the community
To define Borough arts needs and recommend long -range solutions and programs.
Objectives for 2003 -2004
• 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.
130
KODIAK ARTS COUNCIL
REVENUES AND EXPENDITURES
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
9,240
Insurance and Bonding
912
598
Council Reimbursement $52,465
$56,672
$55,820
$54,444
$53,650
TOTAL $52,465
$56,672
$55,820
$54,444
$53,650
Expenditures
Personnel Services
$42,271
$44,370
$45,970
$43,557
$44,410
Employee Benefits
9,367
9,475
8,950
9,177
9,240
Insurance and Bonding
912
598
900
850
0
TOTAL
$52,550
$54,443
$55,820
$53,584
$53,650
PERFORMANCE INDICATORS
Membership
(corporations, businesses, families & individuals)
F.Y, 2001 F.Y. 2002
ACTUAL ACTUAL
800 800
F.Y. 2003 F.Y. 2004
ESTIMATED PROJECTED
800 800
Audiences:
Community Performances 7,000 7,000 7,000 7,000
Student/School Events 6,000 6,000 6,000 6,000
Classes/Workshops /Exhibits 2,225 2,225 2,225 2,225
131
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.
Six million dollars of the proceeds were used for the Kodiak Fisheries Research Center in FY96 and the
remainder of this money was set aside. Interest earnings, after inflation proofing, can be used for capital projects,
debt service and insurance on buildings.
Goal
Preserve the principal of the fund; and to achieve a fair rate of return on our investments.
Objectives for 2003 -2004
• The Borough would like to realize a 2% rate of return on our Facilities Fund investments in FY 2004.
Significant Budget Changes
No significant budget changes
132
FACILITIES FUND
$0
$0
$12,827,714
$0
$195,940
Operating Transfers
REVENUES
AND EXPENDITURES
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
500,000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Debt Service
393,330
504,920
462,670
462,670
Interest Earnings
$1,293,632
$1,088,166
$1,949,650
$1,160,335
$1,100,000
Proceeds - Shuyak Island
4,000,000
4,000,000
11,805,734
11,805,734
0
Proceeds - Shuyak Island
0
0
257,560
0
0
TOTAL
$5,293,632
$5,088,166
$14,012,944
$12,966,069
$1,100,000
Expenditures
Contribution to Fund Balance
$0
$0
$12,827,714
$0
$195,940
Operating Transfers
Building and Grounds
92,000
102,230
622,560
622,560
500,000
Insurance Contingency
0
0
46,083
0
0
Debt Service
393,330
504,920
462,670
462,670
0
Capital Projects
301,746
0
53,917
53,917
404,060
TOTAL
$787,076
$607,150
$14,012,944
$1,139,147
$1,100,000
133
1
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 2003 -2004
• To fund a variety of tourism packages available within the Kodiak Island Borough.
Significant Budget Changes
No significant budget changes.
134
TOURISM DEVELOPMENT
REVENUES AND EXPENDITURES
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
45,000
Alaska Ocean Seas & Fisheries
0
0
Bed Tax Revenue $42,510
$50,671
$45,000
$30,412
$45,000
Interest Earnings 67
1
0
39
0
TOTAL $42,577
$50,672
$45,000
$30,451
545,000
Expenditures
Contracted Services
$0
$0
$0
$0
$0
Kodiak Convention Bureau
37,900
47,200
45,000
45,000
45,000
Alaska Ocean Seas & Fisheries
0
0
0
0
0
Village portion
0
0
0
0
0
Support Goods & Services
16
13
0
0
0
TOTAL
$37,916
$47,213
$45,000
$45,000
$45,000
135
DEBT SERVICE FUNDS
DEBT SERVICE FUND
' Debt Administration
The necessity to incur debt in order to finance the capital program carries with it the obligation to manage the debt program
t 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
800
600
400
200
1997 1 19y9
- L
2000 x601 2002
L03
I ,; -
1995 1996
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 Assessed Value
400%
9.50%
9.00%
2.60%
2.00%
1.60%
1.00%
0.50%
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed fifteen (15) percent
Debt Service Expense Per Governmental Funds Expense
10%
9%
8%
7%
u
8%
9
d 5%
u
d
IL
4%
3%
2%
1%
0%
1995 1998 1997 1998 1999 2000 2001 2002 2003 200-
Y"rs
138
0.00%
1666 1966 1967 1966 1966 2000 2001 2002 2009 20W
Y—
Summary of Outstanding Debt
General Obligation Bonds
139
Outstanding
FY 2004 Requirements
Outstanding
Balance
Balance
July 1,2003
Principal
Interest
June 30,2004
General Obligation
Bonds Series 1993
900,000
900,000
40,950
0
General Obligation
Bonds Series 1998
9,395,000
55,000
403,296
9,340,000
General Obligation
Bonds Series 2000E
1,240,000
130,000
60,788
1,110,000
General Obligation
Bonds Series 2000F
1,010,000
95,000
74,368
915,000
General Obligation
Bonds Series 2003
3,075,000
55,000
62,221
3,020,000
Total
$15,620,000
$641,622
$1,235,000
$14,385,000
139
00
GENERAL OBLIGATION BONDS, 1993 SERIES A
RETIREMENT S CHEDULE
1993 Bond Issue
This issue, dated November 15, 1993, was issued as registered bonds 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 1993 Bonds.
This issue was marketed by John Nuveen & Co. Legal opinion was rendered by bond council,
Wohlforth, Argetsinger, Johnson & Brecht of Anchorage, Alaska.
These bonds were issued to build the Northstar Elementary School, remodel the Ouzinkie School, and
remodel and expand the Kodiak Island Hospital.
us
Bonds are payable at First Trust N.A., St. Paul, Minnesota. ■
Interest Principal Interest '
Fiscal Interest due due due
year rate August 15 February 15 February 15 Total
2004 4.55% 20,475 900,000 20,475 940,950 '
$ 20,475 $ 900,000 $ 20,475 $ 940,950
li
140 1
I I
I I
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.
'
This resulted in a total interest savings of $504,859.
Interest Principal Interest
'
Fiscal Interest due due due
year rate August 15 February 15 February 15
Total
2004 4.00% 201,648 55,000 201,648
458,296
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
2011 4.30%
1,543,046
119,648 1,305,000 119,648
1,544,296
i 2013
2012 4.30% 91,590 1,360,000 91,590
4.30% 62,350 1,420,000
1,543,180
62,350
1,544,700
2014 4.30% 31,820 1,480,000 31,820
1,543,640
$ 1,621,194 $ 9,395,000 $ 1,621,194
$ 12,637,388
141
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.
Interest
Interest
Principal
Fiscal
Interest
due
due
year
rate
August 01
February 01
2004
4.75°x6
30,394
130,000
2005
4.75%
27,306
135,000
2006
4.75%
24,100
145,000
2007
4.88%
20,656
150,000
2008
5.00%
17,000
160,000
2009
5.00%
13,000
165,000
2010
5.00%
8,875
175,000
2011
5.00%
4,500
180,000
$ 145,831
$ 1,240,000
Interest
due
February 01
Total
30,394
190,788
27,306
189,613
24,100
193,200
20,656
191,313
17,000
194,000
13,000
191,000
8,875
192,750
4,500
189,000
$ 145,831
$ 1,531,663
142
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.
143
Interest
Principal
Interest
Fiscal
Interest
due
due
due
year
rate
August 01
February 01
February 01
Total
2004
9.00%
37,184
95,000
37,184
169,368
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
$ 176,623
$ 1,010,000
$ 176,623
$ 1,363,245
143
GENERAL OBLIGATION BOND, 2003 SERIES B
RETIREMENT SCHEDULE
2003 REFU NDING 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
2004
4.75%
25,740
2005
4.75%
35,931
2006
4.90%
26,081
2007
5.40%
13,519
$ 3,075,000
$ 112,013
$ 101,271
Principal
Interest
due
due
February 15
February 15
Total
55,000
36,481
117,221
985,000
35,931
1,056,863
1,005,000
26,081
1,057,163
1,030,000
13,519
1,057,038
$ 3,075,000
$ 112,013
$ 3,288,283
N
144
1
1
1
1
1
1
1
1
1
7
3
3
1
1
1
1
1
SUMMARY OF BONDED DEBT SERVICE REQUIREMENTS TO MATURITY
Annual principal and interest requirements on General Obligation Refunding and Construction Bonds.
Year Principal Interest Total
2004
1,235,000
641,622
2005
1,280,000
593,389
2006
1,320,000
556,309
2007
1,360,000
514,306
2008
1,440,000
469,156
2009
1,505,000
402,606
2010
1,575,000
332,886
2011
1,645,000
259,736
2012
1,360,000
183,180
2013
1,420,000
124,700
2014
1,480,000
63,640
$15,620,000
$4,141,529
1,876,622
1,873,389
1,876,309
1,874,306
1,909,156
1,907,606
1,907,886
1,904,736
1,543,180
1,544,700
1,543,640
$19,761,529
145
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,
serial and term, and other than that payable exclusively from special assessments and revenue debt issued for and serviced by a
government enterprise (formally called a sinking fund).
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.
146
1
DEBT SERVICE - EDUCATION AND HEALTH
REVENUES AND EXPENDITURES
Expenditures
EDUCATION
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
$0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
1,000
11,128
1,400
Principal Payments
State Shared Revenues
Debt Reimbursement - current
$1,617,592
$833,194
$741,380
$783,512
$717,850
Debt Reimbursement - 2 yr lag
16,500
16,500
0
16,500
0
Interest Earnings
24,718
31,884
6,770
43,514
4,000
Other
0
12,675
0
21,355
0
Use of Fund Balance
0
0
399,130
0
6,770
Transfers In
1,194,600
1,179,840
1,155,490
1,005,750
1,147,240
TOTAL REVENUES
$2,853,410
$2,074,093
$2,302,770
$1,870,631
$1,875,860
Expenditures
EDUCATION
11 147
Professional Fees
$14,225
$0
$0
$0
$0
Support Goods and Services
4,982
812
1,000
11,128
1,400
Principal Payments
Loan Payable - EPA
School Bonds - 1989
20,833
1,155,000
20,833
0
20,840
0
20,833
0
20,840
0
General Obligation 1993
400,000
415,000
435,000
435,000
455,000
General Obligation 1998
25,000
25,000
25,000
25,000
25,000
General Obligation 2000 E
0
120,000
125,000
125,000
130,000
General Obligation 2000 F
0
80,000
85,000
85,000
95,000
General Obligation 2003
0
0
0
0
28,000
'
Interest Payments
School Bonds - 1989
40,425
0
0
0
0
General Obligation - 1993
121,513
104,713
86,660
86,660
20,700
General Obligation - 1994
28,080
28,080
28,080
28,080
0
General Obligation - 1998
206,503
205,565
204,630
204,628
203,690
'
General Obligation 2000 E
0
75,599
66,730
66,725
60,790
General Obligation 2000 F
0
107,931
106,180
82,018
74,370
General Obligation 2003
0
0
0
0
31,440
SUBTOTAL EDUCATION
$2,016,560
$1,183,533
$1,184,120
$1,170,072
$1,146,230
HOSPITAL
Support Goods & Services
$584
$780
$1,000
$11,103
$1,000
'
Principal - 1993A GO Bond
390,000
410,000
425,000
425,000
445,000
Principal - 1998 GO Bond
25,000
25,000
25,000
25,000
30,000
Principal - 2003 GO Bond
0
0
0
0
27,000
'
Interest - 1993A GO Bond
119,015
102,635
84,800
84,800
20,250
Interest - 1994A GO Bond
27,540
27,540
25,540
27,540
0
Interest - 1998 GO Bond
202,418
201,480
200,540
200,543
199,610
Operating Transfer
SUBTOTAL HOSPITAL
0
$764,557
0
350,000
0
0
$767,435
$1,111,880
$773,986
$722,860
KARLUK LOANS
Principal
$0
$0
$1,490
$4,228
$4,340
'
Interest
0
0
5,280
2,531
2,430
SUBTOTAL KARLUK LOANS
$0
$0
$6,770
$6,759
$6,770
'
TOTAL EXPENDITURES
$2,781,117
$1,950,968
$2,302,770
$1,950,817
$1,875,860
11 147
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.
x
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
decision
'
It is not possible to estimate the direction or amount of transfer in this account; therefore we have made the to no
longer budget for this account.
u
I 1
148
DEBT SERVICE - OTHER
$0
$0
$0
$0
$0
REVENUES AND EXPENDITURES
F.Y. 2001
F.Y. 2002 F.Y. 2003
F.Y. 2003
F.Y. 2004
0
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
Revenues
0
0
0
0
Transfers In:
854
0
0
0
General Fund KIB
$0
$25,034 $0
$11,066
$0
Buildings and Grounds
0
1,113 0
886
0
Bayside Fire Station
985
2,664 0
3,664
0
TOTAL TRANSFERS IN
$985
$28,811 $0
$15,616
$0
Expenditures
Employee Benefits
$0
$0
$0
$0
$0
Transfers Out:
General Fund
18,154
0
0
0
0
Land Sale Fund
0
0
0
0
0
Buildings and Grounds
854
0
0
0
0
Fire Service
0
0
0
0
0
TOTAL EXPENDITURES
$19,008
$0
$0
$0
$0
149
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
2,500,000
2,000,000
m
1,500,000
1 . 0
m
C 1,000,000
LL
500,000
0
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
Years
Bond Ratings
The Borough's bond ratings are further evidence of its financial strength.
150
Moody's
Standard
Investors Service
And Poors Fitch Ratings
General Obligation, 1993
Aaa
AAA
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.
150
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 2003 -2004
• 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.
151
Projects:
Fund 410 - Borough Capital Projects $ 3,104,714 $ 2,141,134 $ $ 963,58
Fund 420 -State Capital Grant /Loan - - -
Fund 430 -State Capital Grants 3,739,357 1,115,383 - 2,623,97
Fund 490-Enterprise Fund Capital Projects 3,740,000 - - 3,740,000
Total'
1
152
Capital Projects
Completed
FY 2004 FY 200
Summary by Fund
Life -to -Date
Projects
Additions L -T -D Budg(
Revenues:
Fund 410 - Borough Capital Projects
$ 3,104,714
$ 2,141,134
$ $ 963,58(
Fund 420 -State Capital Grant /Loan
-
-
Fund 430 -State Capital Grants
3,739,357
1,115,383
- 2,623,97
Fund 490 - Enterprise Fund Capital Protects
3,740,000
-
- 3,740,00(
Projects:
Fund 410 - Borough Capital Projects $ 3,104,714 $ 2,141,134 $ $ 963,58
Fund 420 -State Capital Grant /Loan - - -
Fund 430 -State Capital Grants 3,739,357 1,115,383 - 2,623,97
Fund 490-Enterprise Fund Capital Projects 3,740,000 - - 3,740,000
Total'
1
152
Previous
Activity
Activity
Activity
Activity
Activity
Years Activity
FY 2004
FY 2005
FY 2006
FY 2007
FY 2008
$ 400,000
$ 20,000
$ 20,000
$ 20,000
$ 20,000
$ 20,000
20,000
-
-
-
-
-
1,083,865
1,706,583
2,242,193
1,107,807
-
-
-
-r --
$ - 20 000
$ 20 000
$ 20 000
$ 20 000
$ 267,725 $ 202,693 $ 339,789 $ 119,994 $ - $
1,243,883 1,492,797 262,279 -
2,311,323 586,198 862,592 -
1,464,660 119,994
153
Capital Projects
$ 150,000
Completed
FY 2004
105 Anton Larsen Dock
FY 2004
Fund 410- Borough Capital Projects:
Life -to -Date
Projects
Additions
L -T -D Bud et
Revenues:
130 East Elementary Doorways
4,200
-
4,200
133 KIB Annex Building Repairs
Interest Earnings
$ 162,161
$ (137,749)
$263,670
$
563,580
2000E Bond
1,192,870
968,106
(224,764)
-
-
State Matching Grant
150,000
150,000
-
400,000
-
Total Revenues
$ 1,505,031
$ 980,357
$ 38,906
$
563,580
Operating Transfers !n:
-
22,000
00105 Matching School Repair FY -2000
54,330
54,330
General Fund
$ 529,991
$ 491,085
$ (38,906)
$
-
GIS - Funds 100, 210
20,000
20,000
01101 Matching School Repair -
53,742
53,742
Land Sales
50,000
50,000
53,345
02110 GIS Project
Facilities Fund
545,775
545,775
03100 Weatherproof High School Penthouse walls
50,000
50,000
Debt Service
-
80,000
80,000
03102 KHS asbestos abatement & carpet install
Bayside Fire Department
400,000
-
-
50,000
400,000
Capital Projects - Fund 430
53,917
53,917
60,000
- -
-
Total Operating Transfers in
$1,599,683
$ 1 160 777
$ (38,906)
$
400,000
Total Revenues
$ 3,104
$ 2,141,134
$ -
$
963,580
Projects:
85 Village Metals Removal
$ 150,000
$ - $
- $ 150,000
105 Anton Larsen Dock
140,000
140,000
- -
114 State Airport Improvements
11,000
-
- 11,000
130 East Elementary Doorways
4,200
-
4,200
133 KIB Annex Building Repairs
12,000
12,000
- -
146 BMX Bike Park
55,000
-
55,000
159 Borough Parks
26,500
26,500
-
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
00105 Matching School Repair FY -2000
54,330
54,330
-
01105 High School Roof Repair
968,106
968,106
-
01106 MIS Study
30,000
30,000
01101 Matching School Repair -
53,742
53,742
02109 Matching School Repair FY -02 KHS Roof
53,345
53,345
02110 GIS Project
20,000
20,000
- -
03100 Weatherproof High School Penthouse walls
50,000
50,000
- -
03101 IRMA cricket installation and cleaning
80,000
80,000
03102 KHS asbestos abatement & carpet install
100,000
100,000
-
03103 East and Main Elementary paint
50,000
50,000
-
03104 Refinish wooden gym floors
60,000
60,000
- -
03105 Northstar School road /parking lot design
50,000
-
- 50,000
03106 KHS emergency generator
50,000
-
- 50,000
03107 IRMA roof cleaning and repair
20,000
20,000
- -
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
03117 School Upgrade /Repair Matching Grant
53,917
53,917
- -
WB Community Plan Revision
33,380
-
- 33,380
400 Undesignated
369,194
369,194
- -
Total Borough Projects
$ 3,104,714
$ 2,141,134 $
- $ 963,580
154
1
$ 120,994
Previous
$
Budget
8,205
Budget
-
Budget
2,000 - -
Budget
5,722
Budget
Years Activity
26,801
FY 2004
20
FY 2005
199,990 119,994 - -
FY 2006
976
FY 2007
-
FY 2008
22,000
22,795
27,205
- - -
-
10,000
40,000 - - -
-
5,000
45,000 - -
-
$
8,000 -
$
20,000
$
20,000
$
20,000
$
20,000
$
20,000
$ 202,693
$ 339,789 $ 119,994
$
$
20,000
$
20,000
$
20,000
$
20,000
$
20,000
400,000
-
-
-
$
400,000
$
-
$
-
$
-
$
-
$
-
$
400,000
$
20,000
$
20,000
$
20,000
$
20,000
$
20,000
$ 120,994
$ 29,006
$
60
8,205
2,735 -
-
2,200
2,000 - -
49,278
5,722
-
48,200
26,801
- - -
20
79,996
199,990 119,994 - -
24,024
976
- - - -
-
-
22,000
22,795
27,205
- - -
-
10,000
40,000 - - -
-
5,000
45,000 - -
-
2,000
8,000 -
2,353
3,583
14,064 - -
-
2,000
6,000 - - -
$ 267,725
$ 202,693
$ 339,789 $ 119,994
155
Project Title: Village Metals Removal Project Number: 85
Project Description: Metals Removal from the Villages
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2003 -04 2004 -05 2005 -06 2006 -07 2007 -08
Administration $ 10,000
$ 9,419
$ 581 $ $ $ $ $
Land
-
-
Site Investigation
Land - -
Design Services -
-
-
Construction 140,000
111,575
28,425 29,006
Equipment -
-
Construction 10,940 10,940 6,705
Other Services
Equipment -
Contingency
Other Services
Overhead
-
- -
Totals 7 150,000
120,994
29,006 29,006
Cost Beyond 5 -year program: None
$ 2,735 $ $ $
Source of Funding: General Revenue Fund
Operating Budget Effect: None
Source of Funding: General Revenue Fund
Operating Budget Effect: $1,000 per year from the Buildings and Grounds Fund
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 2003 -04
2004 -05 2005 -06 2006 -07 2007 -08
Administration $ 60 $ 60 $ 0 $ 1,500
$ 500 $ $ $
Land - -
-
Site Investigation
Design Services - -
-
Construction 10,940 10,940 6,705
2,235
Equipment -
-
Other Services
Contingency
Overhead - - -
Totals $ 11,000 $ 60 $ 10,940 $ 8,205
$ 2,735 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Fund
Operating Budget Effect: $1,000 per year from the Buildings and Grounds Fund
'
1
156
Project Title: East Elementary Doorways Project Number: 130
Project Description: Install a new interior security door at East Elementary.
Expenditure Category
Estimated
Prior Years Project
Project
Total Cost
Expenditures Balance
2003 -04 2004 -05 2005 -06 2006 -07 2007 -08
Administration
$ 200
$ $ 200
$ 200 $ $ $ $
Land
-
-
-
Site Investigation
-
-
Design Services
-
-
-
Construction
4,000
4,000
2,000 2,000
Equipment
-
-
- -
Other Services
5,275
5,275
Equipment
Contingency
-
-
-
Overhead
-
-
Totals
$ 4,200
$ $ 4,200
$ 2,200 $ 2,000 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Fund
Operating Budget Effect: None
Project Title: BMX Bike Park Project Number: 146
Project Description: Construct a bike park for public use.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2003 -04 2004 -05 2005 -06 2006 -07 2007 -08
Administration
$ 6,000
$ 5,553
$ 447
$ 447 $ $ $ $
Land
-
-
-
Site Investigation
Design Services
-
-
-
-
Construction
49,000
43,725
5,275
5,275
Equipment
-
-
-
-
Other Services
Contingency
Overhead
Totals
$ 55,000
$ 49,278
$ 5,722
$ 5,722 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General
Revenue Fund
Operating Budget Effect:
$10,000 per year from the Buildings and Grounds Fund
157
Project Title: Bayside Classroom Equipment
Bayside Storage Addition & Engine Bay
Project Number: 173
Project Description: Divider wall for classroom
Addition of storage room for classroom and other equipment,
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance
2003 -04
2004 -05 2005 -06 2006 -07 2007 -08
Administration $ 5,000 $ 1,035
$ 3,965
$ 3,965
$ $ $ $
Land
2004 -05
-
Administration
Site Investigation -
-
-
$ 5,994 $ $
Design Services 5,000 -
5,000
5,000
-
Construction 63,000 47,165
15,835
15,835
-
Equipment - -
-
-
27,500 27,500
Other Services 2,000
2,000
2,000
Construction
Contingency
-
-
105,000
Overhead -
-
-
-
Totals $ 75,000 $ 48,199
$ 26,801
$ 26,801
$ $ $ $
1,250
750
Contingency
Cost Beyond 5 -year program: None
-
-
-
Source of Funding: Special Revenue Fund
- - -
-
Operating Budget Effect: None
Totals
$ 400,000 $ 20 $ 399,980 $
79,996
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
2003 -04
2004 -05
2005 -06 2006 -07 2007 -08
Administration
$ 20,000 $ 20 $ 19,980 $
3,996
$ 9,990
$ 5,994 $ $
Land
- - -
-
-
-
Site Investigation
-
-
-
-
Design Services
27,500 27,500
5,500
13,750
8,250
Construction
350,000 350,000
70,000
175,000
105,000
Equipment
- -
-
-
-
Other Services
2,500 2,500
500
1,250
750
Contingency
- -
-
-
-
Overhead
- - -
-
-
Totals
$ 400,000 $ 20 $ 399,980 $
79,996
$ 199,990
$ 119,994 $ $
Cost Beyond 5 -year program: None
Source of Funding: Special
Revenue Fund
Operating Budget Effect:
$10,000 per year
1
i
i
1
1
1
158
Project Title: State Fair & Rodeo Water Project Project Number: 182
Project Description: Upgrade water system.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Total Cost
Expenditures
Balance 2003 -04 2004 -05 2005 -06 2006 -07 2007 -08
Administration
$ 5,000
$
$ 5,000 $ $ $ $ $
Land
-
-
Site Investigation
-
-
Design Services
2,000
2,000
Construction
18,000
24,024
(6,024) 976
Equipment
-
-
-
Other Services
Contingency
Overhead
-
-
-
Totals
$ 25,000
$ 24,024
$ 976 $ 976 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Fund
Operating Budget Effect: None
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 2002 -03
2003 -04 2004 -05 2005 -06 2006 -07
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: Special Revenue Fund
Operating Budget Effect: None
159
Project Title: Northstar School road /parking lot design Project Number: 03105
Project Description: Design a combined playground /parking area and address drainage issues.
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2003 -04 2004 -05 2005 -06 2006 -07 2007 -08
Administration $ 1,000 $ 1,058 $ (58) $ $ $ $ $
Land - - -
Site Investigation - - -
Design Services 49,000 21,737 27,263 27,205
Construction - - - -
Equipment
Other Services
Contingency
Overhead - -
Totals $ 50,000 $ 22,795 $ 27,205 $ 27,205 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Fund
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
2003 -04
2004 -05 2005 -06 2006 -07 2007 -08
Administration $ 1,000 $
$ 1,000
$ 200
$ 800 $ $ $
Land -
-
Site Investigation
Design Services -
-
-
-
Construction 49,000
49,000
9,800
39,200
Equipment -
-
Other Services
Contingency
Overhead
-
-
Totals $ 50,000 $
$ 50,000
$ 10,000
$ 40,000 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Special Revenue Fund
Operating Budget Effect:
A
160
Project Title: Borough Building additional parking Project Number: 03108
Project Description: Construction of additional parking lot off Mill Bay Road.
Expenditure Category Estimated Prior Years
Project
Project
Total Cost Expenditures
Balance
2003 -04
2004 -05 2005 -06 2006 -07 2007 -08
Administration $ 1,000 $
$ 1,000
$ 100
$ 900 $ $ $
Land -
-
-
-
Site Investigation
-
-
-
Design Services -
-
-
-
Construction 49,000
49,000
4,900
44,100
Equipment
-
-
-
Other Services
1,800
7,200
Equipment -
Contingency
-
-
Overhead -
-
-
-
Totals $ 50,000 $
$ 50,000
$ 5,000
$ 45,000 $ $ $
Cost Beyond 5 -year program: None
Overhead -
Source of Funding: Special Revenue Fund
-
-
Totals $ 10,000
Operating Budget Effect: None
$ 10,000 $
2,000
$ 8,000 $ $ $
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
2003 -04
2004 -05 2005 -06 2006 -07 2007 -08
Administration $ 1,000
$
$ 1,000 $
200
$ 800 $ $ $
Land -
-
-
-
Site Investigation
Design Services -
-
-
-
Construction 9,000
9,000
1,800
7,200
Equipment -
-
-
Other Services
Contingency
Overhead -
-
-
-
Totals $ 10,000
$
$ 10,000 $
2,000
$ 8,000 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Special Revenue Fund
Operating Budget Effect: None
161
Project Title: Borough Building emergency generator Project Number: 03110
Project Description: Move generator from hospital to Borough Building.
Expenditure Category Estimated
Prior Years
Project
Project
Total Cost
Expenditures
Balance
2003 -04 2004 -05 2005 -06 2006 -07 2007 -08
Administration $ 1,000
$ 933
$ 67
$ 67 $ $ $ $
Land -
-
-
-
Site Investigation
Design Services -
-
-
-
Construction 19,000
1,420
17,580
3,516 14,064
Equipment -
-
-
- -
Other Services
Contingency
Overhead -
-
- -
Totals $ 20,000
$ 2,353
$ 17,647
$ 3,583 $ 14,064 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Special Revenue Fund
Operating Budget Effect:
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 2003 -04 2004 -05 2005 -06 2006 -07 2007 -08
Administration
$
$
$ $ $ $ $ $
Land
Site Investigation
Design Services
Construction
8,000
8,000 2,000 6,000
Equipment
-
- -
Other Services
Contingency
Overhead
-
-
Totals
$ 8,000
$
$ 8,000 $ 2,000 $ 6,000 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Special Revenue Fund
Operating Budget Effect: None
�I
1
162
Project Title: Womenn Bay Community Plan Revision Project Number: 03120
Project Description: Update and revise the Womens Bay Community Plan
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06
Administration $ 33,380 $ $ 33,380 $ $ $ $ $
Land -
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead - -
Totals $ 33,380 $ $ 33,380 $ $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding:
Operating Budget Effect:
163
CAPITAL PROJECTS Completed FY 2004 FY 2004
Fund 420 -State Capital Grant/Loan Life -to -Date Projects Additions L -T -D Budget
Revenues:
Interest $ S $ - S
Total Revenuesli In $ - $ - $ - $
Projects:
03119 High School Swimming Pool $ $ $ S
A
1
164
Previous Activity Activity �2� X200 FY2
Years Activi FY 2004 FY 2005
$ 20,000 $ S $ $ $
J _
$ 20,000 $ $
$ $ 5 $ S _ $ -
- $ - $ $ - $ $
I (,
Project Title:
KIB Waste Management Implementation
Project Number: 164
Project Description:
Implementation
of waste management plan developed
under EVOSTC project.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2003 -04
2004 -05 2005 -06 2006 -07 2007 -08
Administration
$ 630,000
$ 202,199
$ 427,801
$ 385,021
$ 42,780 $ $ $
Land
-
-
-
-
-
Site Investigation
Design Services
-
-
-
-
Construction
1,111,400
15,000
1,096,400
840,930
93,437
Equipment
-
155,679
(155,679)
-
Other Services
6,354
(6,354)
Contingency
Overhead
-
-
-
-
-
Totals
$ 1,741,400
$ 379,232
$ 1,362,168
$ 1,225,952
$ 136,217 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect:
None
166
This page is intentionally left blank.
167
CAPITAL PROJECTS
Completed
FY 2004 FY 2004
Fund 430 -State Capital Grants
Life -to -Date
Projects
Additions L -T -D Budget
Revenues:
1 ,741 ,400
-
- 1,741 ,400
Interest Earnings
$ -
$ -
$ $ -
Clean Water Grant /DEC
50,000
50,000
-
Loan Proceeds - Karluk Clean Water Project
350,000
350,000
-
KIB Waste Management Implementation
1,741,400
-
- 1,741,400
Anton Larsen Bay Boat Ramp
400,000
-
400,000
Oil Spill Response Equipment
400,000
400,000
- -
School Repair
377,972
125,398
- 252,574
03114 CIAP Grant
189,985
189,985
-
Tide Gate
10,000
-
- 10,000
Chiniak Grant
20,000
-
- 20,000
ADF &G Research
200,000
-
200,000
Total Revenues/TransfersIn
$ 3,739,357
$ 1,115,383
$ - $ 2,623,974
Projects:
142 Clean Water Fund /Karluk
$ 50,000
$ 50,000 $
$ -
164 KIB Waste Management Implement
1 ,741 ,400
-
- 1,741 ,400
169 Clean Water Fund /Karluk Construction
350,000
350,000
- -
177 Anton Larsen Bay Boat Ramp
400,000
-
400,000
184 Oil Spill Response Equipment
400,000
400,000
-
00100 High School Roof Repair FY -00
_ 126,770
-
- 126,770
00104 Tide Gate
10,000
-
- 10,000
01100 High School Roof Repair FY01
125,398
125,398
- -
02107 ADF &G Research Study
200,000
-
- 200,000
03114 CIAP Grant
189,985
189,985
- -
03116 School Upgrade /Repair
125,804
-
- 125,804
03118 Chiniak Multi -use
20,000
-
- 20,000
Total State Grant Projects
$ 3,739,357
$ 1,115,383 $
- $ 2,623,974
I6S
Previous Activity Activity Activity Activity Activity
Years Activity FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
$ $ - $ $ 5 $
330,191 1,411,209
566,475 -
110,609 141,965
7,600 2,400
4,000 16,000 -
64,991 135,009
$ 1,083,865 $ 1,706,583 $
169
379,232
1,225,952
136,217 -
566,475
8,525
80,714
4,982
41,074 - -
8,904
1,096
-
8,904
1,096
- -
64,991
135,009
- - -
20,008
84,989
84,989
110,762
15,043
- - - -
3,895
16,105
- -
$ 1,243,883
$ 1,492,797
$ 262,279
169
Project Title:
KIB Waste Management Implementation
Project Number: 164
Project Description:
Implementation of waste management plan developed wider EVOSTC project.
Expenditure Category
Estimated Prior Years Project
Balance 2003 -04 2004 -05 2005 -06 2006 -07 2007 -08
Administration
Total Cost Expenditures Balance
2003 -04 2004 -05 2005 -06 2006 -07 2007 -08
Administration
$ 630,000 $ 202,199 $ 427,801
$ 385,021 $ 42,780 $ $ $
Land
- - -
- -
Site Investigation
Design Services
- - -
- -
Construction
1,111,400 15,000 1,096,400
840,930 93,437
Equipment
- 155,679 (155,679)
- -
Other Services
6,354 (6,354)
10,000 -
Contingency
-
Overhead
- -
- -
Totals
$ 1,741,400 $ 379,232 $ 1,362,168
$ 1,225,952 $ 136,217 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Totals
Operating Budget Effect:
None
$ 8,525 $ 8,525 $ $ $ $
Project Title:
Anton Larsen Bay Boat Ramp
Project Number: 177
Project Description:
Investigate the needs for sports fishing improvements
in Anton Larsen &rv.
Building additional parking areas and a boat ramp.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2003 -04 2004 -05 2005 -06 2006 -07 2007 -08
Administration
$ 25,000
$ 14,043
$ 10,957 $ $ $ $ $
Land
-
-
Site Investigation
Design Services
65,000
93,833
(28,833)
Construction
470,000
458,600
11,400 8,525
Equipment
10,000
10,000 -
Other Services
5,000
5,000
Contingency
-
-
Overhead
-
Totals
$ 575,000
$ 566,475
$ 8,525 $ 8,525 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: State Grant with Federal monies
Operating Budget Effect: None
t
170
Project Title: School Facility Repair and Upgrade FY00 Project Number: 00100
Project Description: Repair High School Roof
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2003 -04
2004 -05 2005 -06 2006 -07 2007 -08
Administration $ 20,000
$ 16,237
$ 3,763
$ 753
$ 3,010 $ $ $
Land -
-
-
-
-
Site Investigation -
-
Design Services 60,000
64,477
(4,477)
-
-
Construction 46,770
-
46,770
4,229
38,064
Equipment -
-
-
-
Other Services
Contingency
Overhead -
-
-
-
Totals $ 126,770
$ 80,714
$ 46,056
$ 4,982
$ 41,074 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
Project Title: Tide Gate Project Number: 00104
Project Description: Install tide gate in exit culvert of Mission Lake
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2003 -04 2004 -05 2005 -06 2006 -07 2007 -08
Administration $ 2,000 $ 2,137 $ (137) $ $ $ $ $
Land - -
Site Investigation -
Design Services 4,342 (4,342)
Construction 8,000 2,425 5,575 1,096
Equipment - - - -
Other Services
Contingency
Overhead - - -
Totals $ 10,000 $ 8,904 $ 1,096 $ 1,096 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: $10,000 per year
171
Project Title:
ADF &G Research Project
Project
Project Number: 00104
Project Description:
A feasibility study to determine
whether Alaska Dept. of Fish & Game offices should
Balance
remain in their present building
or build a new building near other similar facilities.
Expenditure Category
Estimated Prior Years
Project
$ 6,934
$ 6,934 $ $ $
Total Cost Expenditures
Balance
2003 -04 2004 -05 2005 -06 2006 -07 2007 -08
Administration
$ 15,000 $ 10,994
$ 4,006 $
4,006 $ $ $ $
Land
- -
-
-
Site Investigation
10,000 -
10,000
10,000
Design Services
175,000 53,997
121,003
121,003
Construction
- -
-
-
Equipment
-
Other Services 162,235
19,625
Other Services
71,305
71,305
Contingency -
Contingency
-
Overhead
-
-
-
Totals
$ 200,000 $ 64,991
$ 135,009 $
135,009 $ $ $ $
Cost Beyond 5 -year program: None
$ 84,989 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect:
None
Project Title: Coastal Impact Assitance Program (CIAP) Grant Project Number: 03114
Project Description: Assess, map,monitor and manage coastal and marine resources.
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2003 -04
2004 -05 2005 -06 2006 -07 2007 -08
Administration $ 14,250
$ 383
$ 13,867
$ 6,934
$ 6,934 $ $ $
Land 13,500
-
13,500
6,750
6,750
Site Investigation -
Design Services
Construction
Equipment -
-
-
-
Other Services 162,235
19,625
142,610
71,305
71,305
Contingency -
-
-
Overhead -
-
-
-
Totals $ 189,985
$ 20,008
$ 169,977
$ 84,989
$ 84,989 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Enterprise Fund
Operating Budget Effect: None
t
172
Project Title: FY03 School Upgrad /Repair Project Number: 03116
Project Description: Miscellaneous school repairs
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2003 -04 2004 -05 2005 -06 2006 -07 2007 -08
Administration $ 12,580
$ 42,128
$ (29,548) $ $ $ $ $
Land -
Balance 2003 -04
2004 -05 2005 -06 2006 -07 2007 -08
Site Investigation -
$ (1,172) $
-
Design Services 18,870
-
18,870
Construction 94,354
67,302
27,052 15,043
Equipment -
1,331
(1,331) -
Other Services
-
Contingency
- -
Overhead -
-
- -
Totals $ 125,804
$ 110,761
$ 15,043 $ 15,043 $ $ $ $
Cost Beyond 5 -year program: None
- -
Source of Funding: Enterprise Fund
$ 16,105 $ 16,105
$ $ $ $
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 2003 -04
2004 -05 2005 -06 2006 -07 2007 -08
Administration $ 1,000 $ 2,172
$ (1,172) $
$ $ $ $
Land - -
Site Investigation
Design Services - -
-
Construction 19,000 1,722
17,278 16,105
Equipment - -
- -
Other Services
Contingency
Overhead -
- -
Totals $ 20,000 $ 3,895
$ 16,105 $ 16,105
$ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Enterprise Fund
Operating Budget Effect: None
173
CAPITAL PROJECTS
Completed
FY 2004 FY 2004
Fund 490 - Enterprise Funds Capital Projects
Life -to -Date
Projects
Additions L -T -D Budget
Revenues:
Landfill Closeout /Leachate Treatment
$ 3,000,000
$
$ - $ 3,000,000
Transfer- Hospital
740,000
740,000
Total Revenues/Transfers In
$ 3,740,000
$ -
$ - $ 3,740,000
Projects:
165 Landfill Closeout /Leachate Treatment $ 3,000,000 $ $ - $ 3,000,000
03112 Hospital access and parking phase I & II 700,000 - - 700,000
03_113 Hospital Specialty Clinic roof repair /replace 40,000 - - 40,000
Total State Grant Projects $ 3,740,000 $ - $ - $ 3,740,000
174
Previous Activity Activity Activity Activity Activity
Years Activity FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
$ 2,242,193 $ 757,807 $ $ $ $
740,000 - - - -
$ 2,982,193 $ 757,807 $ - $ $ - $ -
$ 2,242,193 $ 378,904 $ 378,904 $ - $ $
9,017 207,295 483,688
60,112 - -
$ 2,311,323 $ 586,198 $ 862,592 $ - $ - $
175
Project Title: Landfill Closeout /Leachate Treatment Project Number: 165
Project Description: Construct Leachate control building and drainage at the Landfill.
Expenditure Category Estimated
Prior Years
Project
Project Number: 03112
Project Description:
Total Cost
Expenditures
Balance
2003 -04
2004 -05 2005 -06 2006 -07 2007 -08
Administration $ 35,000
$ 36,154
$ (1,154)
$
$ $ $ $
Land -
-
Balance
2003 -04
2004 -05 2005 -06 2006 -07 2007 -08
Site Investigation -
-
-
$ 583
$ 175
Design Services 350,000
343,699
6,301
2,574
2,574
Construction 2,615,000
1,862,340
752,660
376,330
376,330
Equipment -
-
-
-
-
Other Services
400
120
280
Construction
Contingency
-
665,000
199,500
465,500
Overhead -
-
-
-
Totals $ 3,000,000
$ 2,242,193
$ 757,807
$ 378,904
$ 378,904 $ $ $
Cost Beyond 5 -year program: None
-
Contingency
Source of Funding: State Grant and Loan
Overhead
Operating Budget Effect: None
-
-
-
Project Title:
Hospital Access and Parking Phase I & 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
2003 -04
2004 -05 2005 -06 2006 -07 2007 -08
Administration
$ 5,000
$ 4,417
$ 583
$ 175
$ 408 $ $ $
Land
-
-
-
-
Site Investigation
5,000
-
5,000
1,500
3,500
Design Services
5,000
4,600
400
120
280
Construction
665,000
-
665,000
199,500
465,500
Equipment
20,000
20,000
6,000
14,000
Other Services
-
-
-
-
Contingency
Overhead
-
-
-
-
Totals
$ 700,000
$ 9,017
$ 690,983
$ 207,295
$ 483,688 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Enterprise Fund
Operating Budget Effect: None
176
Project Title: Hospital Specialty Clinic roof repair /replace Project Number: 03113
Project Description: Repair /replace roof as needed on hospital Specialty Clinic.
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2003 -04 2004 -05 2005 -06 2006 -07 2007 -08
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
177
ENTERPRISE FUNDS
Included in the Enterprise Funds of the Kodiak Island Borough are solid waste management, the hospital, the Kodiak Fisheries
Research Center and 911 services.
Enterprise Funds Recap
Hospital
Solid Waste
Enterprise
Kodiak Fisheries
911
Enterprise Fund
Fund
Research Center
Service
Total
Beginning Retained Earnings
$ (2,002,852)
$ (1,403,090)
$ (505,435)
$ 54,093
$ (3,857,284)
Revenues
Collection Fees
1,620,900
-
1,620,900
Dump Fees
997,000
-
997,000
State Revenue Sharing
-
40,000
40,000
PKIMC Gain
200,000
-
200,000
Rents and Royalties
720,000
1,553,835
-
2,273,835
Customer Charges
-
-
69,000
69,000
Interest Earnings
-
51,060
-
51,060
Other
25,700
50,000
-
75,700
Amortization of grants
-
598,540
397,350
-
995,890
Total Revenues and Transfers in
2,643,600
1,608,540
69,000
6,323,385
2,002,245
Total Available Funds
640,748
205,450
123,093
2,466,101
1,496,810
Expenditures
Waste Collection
1,286,730
-
-
-
1,286,730
Waste Disposal
1,526,260
-
-
1,526,260
Personnel costs
-
160,365
10,500
170,865
Contracted Services
-
58,500
58,500
Dorm Facility
-
$21,600
-
21,600
Depreciation
1,160,600
740,330
1,900,930
Debt service interest
64,000
503,300
567,300
Other
576,650
576,650
Transfers out
-
1,994,560
-
-
1,994,560
Total Use of Funds
2,812,990
3,219,160
69,000
8,103,395
2,002,245
Est. Retained Earnings 6/30/04
$ (2,172,242)
$ (3,013,710)
$ (505,435)
$ 54,093
$ (5,637,294)
Per GASB 33, grants are no longer amortized which has significantly reduced retained earnings in the Enterprise Funds.
179
..
PROGRAM BUDGET SUMMARY
MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL
."
Program Description 4°
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 generates the most revenue. Fiscal year 2004 estimates that fifty -eight percent (58%) or
$1,620,900 of the revenue will come from the collection fees. Dump fees are estimated to be $997,000 or thirty -six percent (36 %)
of the revenues. The miscellaneous fees make up the final six percent, (6%), or $195,090.
When estimating revenues for fiscal year 2004, the population of the greater Kodiak area was considered as well as the
business arena. The population figures for fiscal year 2004 show 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, therefore the budget
for 2004 is relatively the same.
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 2003 -2004
• 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 closurelpost closure revenues
• Acquire a solid waste permit from the ADEC ■•
Significant Budget Changes
No significant budget changes.
M
180
MUNICIPAL SOLID WASTE
0
0
5,000
5,000
0
Contracted Services
REVENUES
AND EXPENDITURES
1,250,000
1,275,845
1,250,000
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
36,730
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Personnel Services
251,214
277,991
342,570
312,934
Collection Fees - Customer
$106,485
$109,845
$101,000
$109,753
$101,000
Collection Fees - Contractor
574,066
585,676
558,000
590,316
546,000
Commercial Collection Fees
1,038,375
1,023,237
963,900
989,745
963,900
Construction Dumpsters
0
22,008
10,000
44,727
10,000
Dump Fee - Customer
442,388
659,743
546,000
585,825
546,000
Dump Fee - Contractor
291,203
285,425
306,000
281,993
306,000
Dump Fee - USCG
148,379
141,169
145,000
135,666
145,000
Fees - Junk Removal
7,915
8,147
8,500
7,243
8,500
Penalties and Interest
19,120
37,789
12,200
36,856
12,200
Recycle Efforts
3,330
0
5,000
35,993
5,000
Use of Fund Balance
0
0
116,980
0
169,390
Amortization of contributions in aid of
construction
52,408
52,408
52,410
0
0
TOTAL REVENUES
$2,683,668
$2,925,447
$2,824,990
$2,818,117
$2,812,990
Expenditures
Waste Collection
Allocated Salaries
0
0
5,000
5,000
0
Contracted Services
1,208,094
1,233,854
1,250,000
1,275,845
1,250,000
Support Goods & Services
42,510
42,729
36,730
33,970
36,730
Waste Disposal:
1
Baler Operator 1
3
3
4
Personnel Services
251,214
277,991
342,570
312,934
330,720
Employee Benefits
87,179
89,194
155,030
120,254
137,940
Contracted Services
285,131
276,463
180,000
99,880
180,000
Contributions
2,844
7,315
5,000
4,020
5,000
Support Goods & Services
641,220
622,500
735,400
876,117
757,340
Depreciation
93,714
115,255
115,260
72,189
115,260
Operating transfers
0
0
0
0
0
TOTAL EXPENDITURES
$2,611,906
$2,665,301
$2,824,990
$2,800,209
$2,812,990
PERSONNEL
Position:
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
Environmental Specialist
0
0
1
1
Baler /Landfill Supervisor
1
1
1
1
Baler Operator II
1
1
1
1
Baler Operator 1
3
3
4
4
TOTAL
5
5
7
7
Total Tons Entering Landfill
Baled Waste, tons
Scrap Metals received, tons'
Asbestos, cubic yards
PERFORMANCE INDICATORS
F.Y. 2001 F.Y. 2002
ACTUAL ACTUAL
18,281 19,774
16,871 12,081
1,411 1,103
188 821
F.Y. 2003 F.Y. 2004
ESTIMATED PROJECTED
19,524
20,706
11,804
12,242
1,421
1,432
765
533
181
ar
PROGRAM BUDGET SUMMARY
HOSPITAL ENTERPRISE FUND
Program Description
On April 22, 1997, the Kodiak Island Borough leased the Kodiak Island Hospital to Providence Health System in Alaska.
The hospital is now known as the Providence Kodiak Island Medical Center to reflect the partnership. The lease payment made to
the Kodiak Island Borough is $60,000 per month. This money will be used to pay the debt on the Kodiak Island Hospital.
The main source of revenue for this fund is from the lease payments made by Providence, which totals $720,000 per year.
Another source of revenue is provided for in the lease, which provides for Providence to share, in equal amounts, any operating
gains made by the hospital in the previous fiscal year. While not required to share any losses, the Borough can receive up to a
maximum amount of $600,000 via this provision. For fiscal year 2004 we have conservatively estimated this revenue to be
$200,000.
Goal
This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees related to serial
bond debt incurred by the Borough to construct the Providence Kodiak Island Medical Center.
Objectives for 2003 -2004
• 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.
182
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
1st Union Bank loan
NBA FY 2000 loan
Facilities loan
Operating Transfers
TOTAL EXPENDITURES
REVENUES AND EXPENDITURES
F.Y. 2001 F.Y, 2002 F.Y. 2003 F.Y. 2003 F.Y. 2004
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$39,907
$39,617
$40,000
$39,084
$40,000
12,506
3,631
0
655
5,000
0
50
5,000
54,000
0
372,732
486,359
200,000
83,999
200,000
53,400
54,070
60,000
56,428
50,000
720,000
720,000
720,000
720,000
720,000
50,000
25,550
70,000
0
0
0
0
0
0
1,605,620
598,537
598,537
598,540
0
598,540
0
0
0
0
0
(186,197)
0
0
0
0
$1,660,885
$1,927,814
$1,693,540
$954,166
$3,219,160
$0
$3,039
$5,000
0
0
0
0
7,752
166,560
1,180,922
1,279,552
1,179,350
$802
$0
54,000
0
2,671
0
1,006,115
1,160,600
100,304
62,940
62,670
22,352
0
71,386
55,616
55,620
38,389
0
0
0
0
0
64,000
191,030
266,195
224,340
224,340
1,994,560
$1,543,641
$1,675,094
$1,693,540
$1,348,669
$3,219,160
183
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 2003 -2004
• 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.
184
KODIAK FISHERIES RESEARCH FACILITY
REVENUES AND EXPENDITURES
Expenditures
RESEARCH FACILITY
Personnel
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2003
F.Y. 2004
Employee Benefits
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
0
317
0
0
0
Interest Earnings
$39,791
$55,684
$51,060
$71,875
$51,060
Rents and Royalties
1,484,927
1,497,865
1,499,570
1,538,968
1,553,835
Amortization of Grants
397,351
397,351
433,213
0
397,350
Transfer -In
0
0
0
0
0
Sale of Fixed Assets
(27,071)
0
0
0
0
TOTAL REVENUES
$1,894,998
$1,950,900
$1,983,843
$1,610,843
$2,002,245
Expenditures
RESEARCH FACILITY
Personnel
$158,985
$150,582
$163,060
$159,792
$115,110
Employee Benefits
36,065
36,995
32,000
41,293
45,255
Support Goods & Services
0
317
0
0
0
Depreciation
744,001
742,970
740,330
116,511
740,330
Debt Service - Interest
535,325
519,838
503,300
503,300
503,300
Janitorial
41,088
35,066
47,000
42,443
47,000
Heating
64,784
81,581
75,000
47,016
75,000
Electrical
149,826
131,060
178,000
136,323
178,000
Plumbing
104,789
11,203
73,540
14,933
73,540
Air Conditioning
2,438
546
11,000
1,959
2,000
Elevators
1,800
2,263
2,000
2,191
2,000
Miscellaneous
49,923
57,373
124,821
84,150
199,110
Operating Transfers
0
0
0
0
0
Subtotal
$1,889,023
$1,769,794
$1,950,051
$1,149,911
$1,980,645
DORM FACILITY
Support Goods & Services
$802
$1,124
$5,492
$0
$0
Heating
5,592
4,627
7,000
7,281
7,000
Electrical
4,765
5,246
7,500
5,109
7,500
Plumbing
2,838
3,429
3,700
5,794
3,700
Miscellaneous
2,032
2,000
10,100
4,038
3,400
$16,029
$16,426
$33,792
$22,222
$21,600
TOTAL EXPENDITURES $1,905,052 $1,786,220 $1,983,843 $1,172,133 $2,002,245
PERSONNEL
Position:
F.Y. 2001
F.Y. 2002
F.Y. 2003
F.Y. 2004
Maintenance Engineer
1
1
1
1
Receptionist/Interpretive Specialist
1
1
1
1
Maintenance Worker
0
0.5
0.5
0.5
TOTAL
2
2.5
2.5
2.5
185
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 2003 -2004
• 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
186
911 SERVICE
REVENUES
AND EXPENDITURES
F.Y. 2001
F.Y. 2002 F.Y. 2003
F.Y. 2003
F.Y. 2004
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
Revenues
Customer Charges
$69,078
$69,520 $69,000
$68,003
$69,000
TOTAL REVENUES
$69,078
$69,520 $69,000
$68,003
$69,000
Expenditures
Allocated Salaries $0 $10,500 $10,500 $10,500 $10,500
Contracted Services 30,000 72,952 58,500 60,000 58,500
TOTAL EXPENDITURES $30,000 $83,452 $69,000 $70,500 $69,000
187
APPENDIX
do
r
s
r
189
APPENDIX
2003 -2004
Personnel Summary
2000 2001
2002
2003
2004
Department
Appr Approved
Appro
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
X 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
W
37.25 37.00
37.00
39.00
39.00
do
r
s
r
189
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 Specialist/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
190
Jiak Island Borough
ELECTORATE
)rganizational Chart
Fiscal Year 2004
BORGUGH
MAYOR
_ _ _ _ _
_ BOROUGH
AssEMBly
Kodiak Island
' ,
Borough �,r
BOROUGH
BOROUGH
BOROUGH
MANAGER
ATTORNEY
CLERK
ASSISTANT FIRE
CHIEF
ASSISTANT
DEPUTY
CLERK
ADMINISTRATIVE
CLERK
ASSISTANT
ARTS COUNCIL
DIRECTOR
COMMUNITY
DEVELOPMENT
ENGINEER W G;
FACILITIES
ASSESSOR
FINANCEJMIS
DIRECTOR
DIRECTOR
DIRECTOR
KFRC
MAINTENANCE
MAINTENANCE
ENGINEER
WORKER
ASSOCIATE
PROPERTY
REVENUE
GENERAL
PROGi
PLANNER/LRP
APPRAISER
ACCOUNTANT
ACOUNTANT
AN
KFRC
RECEPTIONIST
SECRETARY III
ENVIRONMENTAL
ASSOCIATE
SPECIALIST
ASSESSMENT
O'
PLANNER/ENF
CLERK II
ACOUNTANG
S
TECKACCTS.
CASMER
PAYABLE
BALER/LANDFILL
SUPERVISOR
ASSESSMENT
CLERKI
ACOUNTANG
°AL ER
TECH/PAYROII
T RA E T-F1
O I
SECRETARY (11
�- -�
Kodiak Island Borough
Salary Schedule
Step A B
Grade
7.0 A 25,673 26,315
H 12.3427 12.6513
7.5 A 26,315 26,973
H 12.6513 12.9676
8.0 A 26,973 27,647
H 12.9676 13.2918
8.5 A 27,647 28,338
H 13.2918 13.6241
9.0 A 28,338 29,047
H 13.6241 13.9647
9.5 A 29,047 29,773
H 13.9647 14.3138
10.0 A 29,773 30,517
H 14.3138 14.6716
10.5 A 30,517 31,280
H 14.6716 15.0384
11.0 A 31,280 32,062
H 15.0384 15.4144
11.5 A 32,062 32,864
H 15.4144 15.7998
12.0 A 32,864 33,685
H 15.7998 16.1948
12.5 A 33,685 34,527
H 16.1948 16.5997
13.0 A 34,527 35,391
H 16.5997 17.0147
13.5 A 35,391 36,275
H 17.0147 17.4401
14.0 A 36,275 37,182
' H 17.4401 17.8761
14.5 A 37,182 38,112
H 17.8761 18.3230
15.0 A 38,112 39,065
H 18.3230 18.7811
15.5 A 39,065 40,041
H 18.7811 19.2506
16.0 A 40,041 41,042
H 19.2506 19.7319
16.5 A 41,042 42,068
H 19.7319 20.2252
17.0 A 42,068 43,120
H 20.2252 20.7308
17.5 A 43,120 44,198
H 20.7308 21.2491
18.0 A 44,198 45,303
H 21.2491 21.7803
18.5 A 45,303 46,436
H 21.7803 22.3248
19.0 A 46,436 47,596
H 22.3248 22.8829
' 19.5 A 47,596 48,786
H 22.8829 23.4550
20.0 A 48,786 50,006
H 23.4550 24.0414
20.5 A 50,006 51,256
H 24.0414 24.6424
21.0 A 51,256 52,538
H 24.6424 25.2585
21.5 A 52,538 53,851
H 25.2585 25.8900
22.0 A 53,851 55,198
' H 25.8900 26.5373
22.5 A 55,198 56,577
H 26.5373 27.2007
23.0 A 56,577 57,992
H 27.2007 27.8807
' 23.5 A 57,992 59,442
H 27.8807 28.5777
24.0 A 59,442 60,928
H 28.5777 29.2921
24.5 A 60,928 62,451
H 29.2921 30.0244
25.0 A 62,451 64,012
H 30.0244 30.7750
25.5 A 64,012 65,612
H 30.7750 31.5444
C
26,973
12.9676
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
16.3230
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
D
27,647
132918
28,338
13.6241
29,047
13.9647
29,773
143138
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
258900
55,198
26.5373
56,577
27.2007
57,992
27.8807
59,442
28.5777
60,928
29.2921
62,451
300244
64,012
307750
65,612
31 .5444
67,253
32.3330
68,934
33.1413
E F G
28,338 29,047 29,773
13.6241 13.9647 14.313 8
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 157998 16 1948
32,864 33,685 34,527
153998 16.1948 16,5997
33,685 34,527 35,391
16.194 8 16.5997 17,0147
34,527 35,391 36,275
165997 17 014 7 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
178761 18.3230 18,7811
38,112 39,065 40,041
18.3230 187811 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 292921
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
H
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
240414
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
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
1 8.7811
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
240414
51,256
24.6424
52,538
25.2585
53,851
25 -8900
55,198
26.5373
56,577
27.2007
57,992
278807
59,442
28.5777
60,928
292921
62,451
300244
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 K L M
32,062 32,864 33,685 34,527
15.4144 15.7998 16.1948 16.5997
32,864 33,685 34,527 35,391
15.7998 1 6. 1948 16,5997 17.0147
33,685 34,527 35,391 36,275
16.1948 16.5997 17.0147 17.4401
34,527 35,391 36,275 37,182
16.5997 17.0147 17.4401 17.8761
35,391 36,275 37,182 38,112
17.0147 174401 17.8 7 61 18.3230
36,275 37,182 38,112 39,065
17.4401 17.8761 18.3230 18.7811
37,182 38,112 39,065 40,041
17.8 761 183230 18.7811 19.2506
38,112 39,065 40,041 41,042
18,3230 18.7811 19.2506 19.7319
39,065 40,041 41,042 42,068
18.7811 19.2506 19.7319 20.2252
40,041 41,042 42,068 43,120
19.2506 19.7319 20.2252 20.7308
41,042 42,068 43,120 44,198
19.7319 20.2252 20.7308 21.2491
42,068 43,120 44,198 45,303
20.2252 20.7308 21.2491 21.7803
43,120 44,198 45,303 46,436
20.7308 21.2491 21.7803 22.3248
44,198 45,303 46,436 47,596
21.2491 21.7803 22.3248 22.8829
45,303 46,436 47,596 48,786
21.7803 22,3248 22.8829 23.4550
46,436 47,596 48,786 50,006
22.3248 22.8829 23.4550 24.0414
47,596 48,786 50,006 51,256
22.8829 23.4550 24.0414 24.6424
48,786 50,006 51,256 52,538
23.4550 24.0414 24.6424 25.2585
50,006 51,256 52,538 53,851
24.0414 24.6424 25.2585 25.8900
51,256 52,538 53,851 55,198
24.6424 25.2585 25.8900 26.5373
52,538 53,851 55,198 56,577
25.2585 25.8900 26.5373 27.2007
53,851 55,198 56,577 57,992
25.8900 26.5373 27.2007 27.8807
55,198 56,577 57,992 59,442
26.5373 27.2007 27.8807 28.5777
56,577 57,992 59,442 60,928
27.2007 27.8807 28.5777 29.2921
57,992 59,442 60,928 62,451
27,8807 28.5777 29.2921 30.0244
59,442 60,928 62,451 64,012
28.5777 29.2921 30.0244 301750
60,928 62,451 64,012 65,612
29.2921 30.0244 30.7750 31,5444
62,451 64,012 65,612 67,253
30.0244 30.7750 31.5444 32.3330
64,012 65,612 67,253 68,934
30.7750 31.5444 32.3330 33.1413
65,612 67,253 68,934 70,657
31.5444 32.3330 33.1413 33.9698
67,253 68,934 70,657 72,424
32.3330 33.1413 33.9698 34.8190
68,934 70,657 72,424 74,234
33.1413 33.9698 34.8190 35.6895
70,657 72,424 74,234 76,090
33.9698 34.8190 35.6895 36.5817
72,424 74,234 76,090 77,992
34.8190 35.6895 36.5817 37.4962
74,234 76,090 77,992 79,942
35.6895 36.5817 37.4962 38.4336
76,090 77,992 79,942 81,940
36.5817 37.4962 38.4336 39.3944
77,992 79,942 81,940 83,989
37.4962 38.4336 39.3944 40.3793
79,942 81,940 83,989 86,089
38.4336 39.3944 40.3793 41.3888
1 191
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
MAYOR Gabrielle LeDoux
219 Mill Bay Road
Kodiak, AK 99615
ASSEMBLY MEMBERS
Deputy Mayor Robin Heinrichs
377 Neva Way
Kodiak, AK 99615
Tom Abell
P.O. Box 2224
Kodiak, AK 99615
Tuck Bonney
P.O. Box 2265
Kodiak, AK 99615
Pat Branson
P.O. Box 3888
Kodiak, AK 99615
Greg Razo
P.O. Box 4186
Kodiak, AK 99615
Wayne Stevens
1719 Selief Lane
Kodiak, AK 99615
Nancy Wells
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 Neilsen, CMC
710 Mill Bay Road
Kodiak, AK 99615
Phone: (907) 486 -9310
Fax: (907) 486 -9374
BOROUGH ATTORNEY Jamin, Ebell, Schmitt & Mason
323 Carolyn Street
Kodiak, AK 99615
Phone: (907) 486-6024
Term
Expires
2004
111
2005
2005
2004
2003
2003
2005
193
STATISTICAL INFORMATION
GENERAL INFORMATION
The Kodiak Island Borough lies at the western border of the Gulf of Alaska, about 40 miles south of the Kenai
Peninsula and approximately 200 miles south of Anchorage. 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.
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, 2003 is 10.0%, compared to 17.7% at June 30, 2002 and 10.4% at
June 30, 2001. 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 3.1% to 22.4% 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 $617,779,056 in fiscal
year 1995 to $808,291,775 in fiscal year 2004, an increase of more than 30% 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.
M
.I
194
DEMOGRAPHIC STATISTICS
KODIAK, ALASKA
Last Ten Fiscal Years
Fiscal
Year
Population (a)
1994
15,245
1995
15,575
1996
15,400
1997
14,058
1998
14,181
1999
13,848
2000
13,989
2001
13,913
2002
14,167
2003
13,852
Sources. (a) per Borough Community Development Department
(b) State of Alaska, Dept of Education
(c) Department of Labor, Anchorage
School
Enrollment (b)
2,748
2,711
2,872
2,862
2,851
2,798
2,810
2,774
2,820
2,742
195
Unemployment
Rate (c)
9.4%
11.2%
13.7%
7.7%
8.2%
6.8%
7.2%
9.5%
8.9%
10.0%
KODIAK ISLAND BOROUGH
MISCELLANEOUS STATISTICAL DATA
Last Ten Fiscal Years
Land area - square miles
Miles of improved street
Building permits:
Permits issued
Value of buildings (thousands)
Fire Protection:
Number of fire stations
Number of employees
Police Protection: none
Recreation:
Parks (number of acres)
Facilities:
Number of playgrounds
Number of swimming pools
Public Education:
Number of schools
Kodiak Area Elementary
Kodiak Area Middle School
Kodiak Area High School
Village Schools (a)
Number of support personnel (b)
Number of teachers (d)
Number of students
Number of Municipal Employees
Elections:
Number of registered voters
Number voting in last election
Percent of registered voters
(a) The majority of Village Schools are grades K -12
(b) All non - teaching employees.
1994
1995
1996
1997
7,130
7,130
7,130
7,130
21.6
21.6
21.6
21.6
96
218
201
148
4,740
10,360
11,728
7,822
2
2
2
2
1
1
1
1
223
223
224
224
15
15
16
16
1
1
1
1
3
3
4
4
1
1
1
1
1
1
1
1
9
9
9
9
180
180
104 (c
101
191
195
199
199
2,748
2,711
2,872
2,862
64
65
65.5
61.5
7,061
7,382
8,217
9,350
2,634
2,113
1,471
2,120
37%
29%
18%
23%
196
1998
1999
2000
2001
2002
2003
7,130
7,130
7,130
7,130
7,130
7,130
21.6
21.6
25.4
25.4
25.6
1
182
192
210
231
220
213
24,302
15,007
11,806
12,882
11,934
14,623
2
2
2
2
2
2
1
1
1
1
1
1
224
224
224
224
223
223
16
16
16
16
15
15
1
1
1
1
1
1
4 4 4
4
4
4
1 1 1
1
1
1
1 1 1
1
1
1
8 7 8
8
7
7
156 163 n/a
n/a
136.76
136.76
202 208 n/a
n/a
195.61
195.61
2,851 2,798 2,810
2,774
2,821
2,821
42.75 37.25 37
37
39
39
9,957 10,389 10,100
10,421
10,085
10,085
2,076 1,972 3,861
2,521
2,914
2,914
21% 19% 38%
24%
29%
29%
(c) In FY96 this was changed to full time equivalents
(d) School district personnel figures include staffing from the General Fund and Grants.
Grant staffing
varies from year to year depending on the number of grants received.
197
PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS
KODIAK, ALASKA
Last Ten Fiscal Years
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
198
CONSTRUCTION
PROPERTY VALUE'
Commercial
Residential
Deposits
Fiscal
No. of
No, of
in Local
Year
Permits
Value
Permits
Value
Banks
Commercial
Residential
Nontaxable
1994
45
2,947,984
146
5,037,061
98,970,444
148,156,300
367,798,350
2,354,550,201
1995
59
6,055,321
159
4,305,352
103,838,289
155,755,000
382,872,500
2,404,513,974
1996
41
3,862,599
160
7,864,907
108,116,331
157,911,064
391,545,900
2,404,872,414
1997
36
1,559,938
112
6,262,439
108,926,259
161,787,264
411,955,734
2,420,596,952
1998
35
16,316,909
147
7,985,544
107,973,700
169,262,016
414,174,887
2,469,500,329
1999
51
6,784,879
141
8,222,313
123,206,000
172,709,507
422,160,780
2,475,199,399
2000
54
2,720,259
156
9,086,074
120,465,733
193,882,996
433,023,355
2,510,199,399
2001
33
1,379,673
198
11,501,804
119,637,923
194,403,496
441,527,962
1,986,318,619"
2002
30
1,494,337
190
10,439,985
117,241,908
199,689,615
443,305,997
1,994,297,545
200347
2,915,740
166
11,707,269
129,546,701
368,951,631
585,967,545
1,990,000,000 est.
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
198
PROJECTED ASSESSED VALUES
Years 1994 - 2003 are actual, with projection through 2008
$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
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
PROJECTED POPULATION
18,000
16,000
14,000
12,000
10,000
8,000
6,000
4,000
2,000
0
14,181
14.058 19848 13,989 13,913 13,852
_ 14,167 13,409 13,379 13,462 13.341 13254
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
199
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
PROJECTED RAW FISH TAX
Years 1994 -2003 are actual, with projection through 2108
994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Projected State Aid
Years 1994 - 2003 are actual, with projection through 2008
350,000
300,000
250,000
200,000
150,000
100,000
50,000
200
1
1
i
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Instate Revenue Sharing OSate Communities
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.
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.
BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given
period of time and the proposed means of financing them. Sometimes the term "budget" designates the
financial plan presented to the appropriating governing body for adoption, and sometimes, the plan finally
approved by that body.
BUDGET DOCUMENT - The official written statement prepared by the Borough's administrative staff to
present a comprehensive financial program to the Borough Assembly. The first part provides overview
information, together with a message from the budget- making authority, and a summary of the proposed
expenditures and the means of financing them. The second consists of schedules supporting the
summary. These schedules show in detail the past year's actual revenues, expenditures, and other data
used in making the estimates. The third part is composed of personnel and salary schedules, the chart of
accounts, and a glossary.
BUDGET MESSAGE - A general discussion of the proposed budget presented in writing by the budget -
making authority to the Borough Assembly. The budget message contains an explanation of the principal
budget items, an outline of the Borough's experience during the past period and its financial status at the
time of the message, and recommendations regarding the financial policy for the coming period.
CAPITAL PROJECTS FUND - Funds established to account for financial resources to be used for the
acquisition or construction of major capital facilities (other than propriety and trust funds).
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
201
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.
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.
ENCUMBRANCES - Commitments related to unperformed contracts, in the form of purchase orders or
contracts, for goods or services. Used in budgeting, encumbrances are not expenditures or liabilities, but
represent the estimated amount of expenditures that will result if unperformed contracts in process are
completed.
ENTERPRISE FUND - A proprietary fund established to account for operations that are financed and
operated in a manner similar to private business enterprises. In this case, the intent of the governing
body is that the expenses, including depreciation, of providing goods and services to the general public
on a continuing basis be financed or recovered primarily through user charges.
EXPENDITURE - Decrease in net financial resources. Expenditures include current operating expenses
requiring the present or future use of net current assets, debt service and capital outlays,
intergovernmental grants, entitlements, and shared revenues.
EXPENSES - Outflows or other using up of assets or incurrence of liabilities (or a combination of both)
from delivering or producing goods, rendering services, or carrying out other government units, and /or
other funds.
FIDUCIARY FUND TYPES - The trust and agency funds used to account for assets held by a
government unit in a trustee capacity or an agent for individual, private organizations, other government
units and /or other funds.
FISCAL YEAR - The twelve -month period to which the annual operating budget applies and at the end of
which a government determines the financial position and results of its operations. The Borough's fiscal
year extends from July 1 to the following June 30.
FUND - A fiscal and accounting entity with a self - balancing set of accounts in which cash and /or other
financial resources, all related liabilities, and residual equities or balances, and changes therein are
recorded and segregated to carry on specific activities or attain certain objectives in accordance with
special regulations, restrictions, or limitations.
FUND BALANCE — The difference between the total assets available for appropriation and the total of
current liabilities of the fund.
FUND TYPE - The three broad fund categories of governmental accounting are subdivided into seven
fund types. The seven types are: general, special revenue, debt services, capital projects, enterprises,
internal service, and trust and agency.
GENERAL FUND - A type of governmental fund used to account for revenues and expenditures for
regular day -to -day operations of the Borough, including the school district, which are not accounted for in
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specific purpose funds. The primary sources of revenue for this fund are local taxes and federal and
state revenues.
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.
INTERFUND TRANSFERS - Amounts transferred from one fund to another fund. This includes
reimbursements, residual equity transfers, and operating transfers.
INTERGOVERNMENTAL REVENUES - Revenues from other governments in the form of grants,
entitlements, shared revenues, or payments in lieu of taxes.
INVESTMENT - Securities held for the production of income in the form of interest in compliance with the
policies set out by the Borough's Code of Ordinances.
LAPSE - As applied to appropriations, the automatic termination of an appropriation. Except for
indeterminate appropriations and continuing appropriations, an appropriation is made for a certain period
of time.
LEVY - To impose taxes, special assessments, or service charges for the support of government
activities. Also used to denote the total amount of taxes, special assessments, or service charges
imposed by a government.
LIABILITIES - Debt or other legal obligations arising from present obligations of a particular entity, to
transfer assets or provide services to other entities in the future as a result of past transactions or events.
MEASUREMENT FOCUS - The accounting convention that determines (1) which assets and which
liabilities are included on a government's balance sheet and where they are reported, and (2) whether an
operating statement presents information on the flow of financial resources (revenues and expenditures)
or information on the flow of economic resources (revenue and expenses).
MILL - A measure of the rate of property taxation, representing one one - thousandth of a dollar of
assessed value.
MILLAGE RATE - The tax rate on property, based on mill(s). A rate of 1 mill applied to a taxable value of
$100,000 would yield $100 in taxes.
MODIFIED ACCRUAL BASIS OF ACCOUNTING - A basis of accounting in which revenues and other
financial resources are recognized when they become susceptible to accrual, that is when they are both
"measurable" and "available to finance expenditures of the current period ". "Available" means collectable
in the current period or soon enough thereafter to be used to pay liabilities of the current period.
Expenditures are recognized when the fund liability is incurred except for (1) inventories of materials and
supplies that may be considered expenditures either when purchased or when used, and (2) prepaid
insurance and similar items that may be considered expenditures either when paid for or when
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consumed. All governmental funds, expendable trust funds and agency funds are accounted for using
the modified accrual basis of accounting.
OPERATING BUDGET - Plans of current expenditures and the proposed means of financing them. The
annual operating budget is the primary means by which most of the financing, acquisition, spending, and
service delivery activities of a government are controlled. Law usually requires the use of an annual
operating budget. Annual operating budgets are essential to sound financial management and should be
adopted by every government.
OPERATING TRANSFERS - All INTERFUND transfers other than residual equity transfers.
ORDINANCE - A formal legislative enactment by the legislative body which, if not in conflict with any
highest form of law, has the full force and effect of law within the boundaries of the municipality to which it
applies. The difference between an ordinance and a resolution is that the latter requires less legal
formality and has a lower legal status. Revenue raising measures, such as the imposition of taxes,
special assessments and service charges, universally require ordinances.
OTHER FINANCING SOURCES - Governmental funds, general long -term debt proceeds, land lease
payments, land sale payments, proceeds from the sale of fixed assets, operating transfers -in, service
charges and fees for governmental services.
OVERSIGHT RESPONSIBILITY - The basic, but not the only, criterion for including a government
department, agency, institution, commission, public authority, or other organization in a government unit's
reporting entity for general purpose financial reports. Oversight responsibility is derived from the
government unit's power and includes, but is not limited to, financial interdependency, selection of
governing authority, designation of management, ability to significantly influence operations and
accountability for fiscal matters.
PROGRAM - An organized set of related work activities that are directed toward a common purpose or
goal and represent a well- defined expenditure of Borough resources.
PROGRAM BUDGET - A budget which structures budget choices and information in terms of programs
and their related activities (i.e. repairing roads, treating water, etc.), provides information on what each
program is committed to accomplish in the long run (goals) and in the short run (objectives), and
measures the degree of achievement of program objectives (performance measures).
PROGRAM DESCRIPTION - A program description describes the function of the program, the various
activities involved in the program, and other pertinent information about the program. It answers the
question, "what does this program do ?"
PROGRAM GOAL - A program goal is a general statement on the intended effect or purpose of the
program's activities. It includes terms such as: to provide (a service), to supply (a given need), to control,
reduce, or eliminate (an occurrence), to maintain (standards), or to maximize (quality). A goal is not
limited to a one -year time frame and should generally not change from year to year. A goal statement
describes essential reason for the program's existence.
PROGRAM OBJECTIVE - Objectives are statements of the intended beneficial and /or tangible effects of
a program's activities. They are measurable and related to the proposed budget year. They are specific
targets toward which a manager can plan, schedule work activities, and make staff assignments.
Objectives should 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 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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