2003 Annual Operating Budget BookKODIAK ISLAND BOROUGH
ADOPTED BUDGET
FISCAL YEAR ENDING JUNE 30, 2003
AS SUBMITTED BY:
PATRICK CARLSON
BOROUGH MANAGER
ON
MAY 16, 2002
AND AS AMENDED BY THE KODIAK ISLAND BOROUGH
AND ADOPTED ON JUNE 4, 2002
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
GABRIELLE LEDOUX, MAYOR
ROBIN HEINRICHS, DEPUTY MAYOR
TOM ABELL
TUCK BONNEY
PAT BRANSON
GREG RAZO
WAYNE STEVENS
DARLENE TURNER
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TABLE OF CONTENTS
BUDGETMESSAGE ..................................................................................................................... ..............................7
BUDGETCALENDAR ................................................................................................................. .............................13
STRATEGICPLAN ...................................................................................................................... .............................17
FINANCIALSUMMARIES ........................................................................................................... .............................23
FUNDSTRUCTURE ................................................................................................................................. .............................23
FISCALPOLICY ....................................................................................................................................... .............................2
FUND SUMMARY ......................................................................................................................................... .............................
GENERAL ......................................................................................................................... .............................33
REVENUE SOURCES AND GENERAL FUND ESTIMATES ................................................................................ .............................
CHILDCARE ASSISTANCE PROGRAM .............................................................................................. .............................84
FUNDBALANCE ..................................................................................................................................... .............................39
RESOURCEMANAGEMENT ................................................................................................................. .............................86
GENERALFUND REVENUE SUMMARY ............................................................................................ .............................40
WELFARETO WORK .............................................................................................................................. .............................88
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT ......................................... .............................42
BUILDINGAND GROUNDS FUNDS ..................................................................................................... .............................90
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT ......................................... .............................42
BUILDING AND GROUNDS FUND- BOROUGH BUILDING .............................................................. .............................92
BOROUGHASSEMBLY .......................................................................................................................... .............................44
BUILDING AND GROUNDS FUND - MENTAL HEALTH CENTER .................................................... .............................94
MANAGER'S OFFICE ............................................................................................................................. .............................46
BUILDING AND GROUNDS FUND- SCHOOL BUILDINGS ............................................................... .............................96
CLERK'S OFFICE ..................................................................................................................................... .............................48
BUILDING AND GROUNDS FUND -PARKS OPERATION AND MAINTENANCE .......................... .............................98
LEGALSERVICES ................................................................................................................................... .............................50
COASTALMANAGEMENT .................................................................................... ............................... ............................
FINANCE................................................................................................................................................... .............................5
LOCALEMERGENCY PLANNING COMMITTEE ............................................... ............................... ............................102
FINANCE/MANAGEMENT INFORMATION SERVICES .................................................................. ...............................
WOMENSBAY ROAD SERVICE AREA ............................................................... ............................... ............................104
ASSESSING............................................................................................................................................... .............................56
SERVICEDISTRICT NO. 1 ...................................................................................... ............................... ............................
ENGINEERINGAND FACILITIES ......................................................................................................... .............................58
SERVICEAREA NO. 2 ............................................................................................. ............................... ............................
COMMUNITYDEVELOPMENT DEPARTMENT ................................................................................. .............................60
MONASHKABAY ROAD SERVICE AREA .......................................................... ............................... ............................110
BUILDINGINSPECTION ........................................................................................................................ .............................62
BAY VIEW ROAD SERVICE AREA ...................................................................... ............................... ............................112
ECONOMICDEVELOPMENT ................................................................................................................ .............................64
GENERALADMINISTRATION .............................................................................................................. .............................66
EMERGENCYPREPAREDNESS ............................................................................................................ .............................68
SCHOOLDISTRICT SUPPORT ............................................................................................................... .............................70
HEALTHAND SANITATION ................................................................................................................. .............................72
EDUCATION, CULTURE AND RECREATION ..................................................................................... .............................74
TRANSFERS............................................................................................................................................. .............................
SPECIAL REVENUE FUNDS ...................................................................................................... .............................79
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES .............................................. .............................79
SPECIALREVENUE FUND RECAP ....................................................................................................... .............................82
CHILDCARE ASSISTANCE PROGRAM .............................................................................................. .............................84
RESOURCEMANAGEMENT ................................................................................................................. .............................86
WELFARETO WORK .............................................................................................................................. .............................88
BUILDINGAND GROUNDS FUNDS ..................................................................................................... .............................90
BUILDING AND GROUNDS FUND- BOROUGH BUILDING .............................................................. .............................92
BUILDING AND GROUNDS FUND - MENTAL HEALTH CENTER .................................................... .............................94
BUILDING AND GROUNDS FUND- SCHOOL BUILDINGS ............................................................... .............................96
BUILDING AND GROUNDS FUND -PARKS OPERATION AND MAINTENANCE .......................... .............................98
COASTALMANAGEMENT .................................................................................... ............................... ............................
LOCALEMERGENCY PLANNING COMMITTEE ............................................... ............................... ............................102
WOMENSBAY ROAD SERVICE AREA ............................................................... ............................... ............................104
SERVICEDISTRICT NO. 1 ...................................................................................... ............................... ............................
SERVICEAREA NO. 2 ............................................................................................. ............................... ............................
MONASHKABAY ROAD SERVICE AREA .......................................................... ............................... ............................110
BAY VIEW ROAD SERVICE AREA ...................................................................... ............................... ............................112
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FIREPROTECTION AREA NO. 1 .......................................................................... ............................... ............................114
WOMENS BAY FIRE DEPARTMENT ................................................................... ............................... ............................116
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT ....... ............................... ............................118
WOODLAND ACRES STREET LIGHT AREA ...................................................... ............................... ............................120
KODIAKARTS COUNCIL ...................................................................................... ............................... ............................122
FACILITIESFUND .................................................................................................. ............................... ............................124
TOURISM DEVELOPMENT ................................................................................... ............................... ............................126
DEBTSERVICE FUND ................................................................................ ............................... ............................128
DEBT SERVICE - EDUCATION AND HEALTH .................................................. ............................... ............................138
DEBTSERVICE - OTHER ...................................................................................... ............................... ............................140
CAPITAL PROJECTS FUNDS .................................................................... ............................... ............................143
ENTERPRISE FUNDS ........ ...............................
............................175
MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL ............. ............................... ............................176
HOSPITAL ENTERPRISE FUND ............................................................................ ............................... ............................178
KODIAK FISHERIES RESEARCH CENTER ......................................................... ............................... ............................180
911 SERVICE ............................................................................................................ ............................... ............................182
APPENDIX ................................................................................................... ............................... ............................185
GLOSSARY ................................................................................................. ............................... ............................197
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FISCAL YEAR 2003 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 $318,740 from the General Fund to Debt Service for annual payments of principal and interest on
the 1993, 1994, 1998, 2000E, and 2000F school bonds. Because the Facilities Fund is transferring $537,540 and the Hospital '
Enterprise Fund is transferring $224,340 to the Debt Service Fund for payment of principal and interest on the 1993, 1994,
and 1998 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 $761,880,
or about one mill. '
The Kodiak Island Borough was able to give the Kodiak Island Borough School District an additional $295,000 in their local
appropriation this year. The Borough is also budgeting $251,500 more in in -kind contributions. As the state's contributions '
to local school districts remains static and does not keep up with inflation, it leaves the Borough no choice but to raise taxes or
cut other areas of the budget if education funding is to remain constant.
The Facilities Fund is growing every year. We will be receiving the final and largest payment of $11.8 million dollars this '
fiscal year for the sale of Shuyak Island to the State of Alaska. At the end of FY2003 the fund balance of the Facilities Fund
should be $39,116,364. Accordingly, we have budgeted approximately $2,024,520 in interest earnings for fiscal year 2003,
which is $936,354 more than was earned in fiscal year 2002. '
Service District Number One increased their mill rate from 1 mill to 1.25 mills.
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/GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
Kodiak Island Borough
Alaska
For the Fiscal Year Beginning
July 1, 2001
C/
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, 2001.
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 2003 award.
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INTRODUCTION
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The Residents of Kodiak Island Borough
Kodiak, Alaska 99615
Residents,
BUDGET MESSAGE
KODIAK ISLAND BOROUGH
Fiscal Year 2003
BUDGET LETTER OF TRANSMITTAL
Transmitted herewith is the fiscal year 2003 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 2003 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 single largest issue in fiscal year 2002 was the increase of the fund balance in the General Fund. The fund balance at June
30, 2001 was $1,419,677. By June 30, 2002 it had grown to $2,858,317, an increase of $1,438,640 or 101%. Most of this
increase was due to single year revenues and will not be repeated. It should be noted that $245,000 of this fund balance is
reserved for a transfer in the same amount to the Kodiak Island Borough School District in fiscal year 2003. In total the
' General Fund had to budget $595,305 of this fund balance to be used in FY2003. Additionally, the General Fund was far
under budget in FY02 creating a savings of $376,663. Page 42 of this document provides a table of the General Fund
Departments, their budgets and actual expenditures, from which you can see where the savings were achieved.
' The largest increase was Federal Payment in Lieu of Taxes. We budgeted $480,000 and the actual revenue was $1,337,974.
The reason for this $857,974 increase was due to a change in timing of the Federal government's payment. By moving up
their payment date we actually received two payments in one year. In the future we should only receive one payment per year.
Severance taxes on fish were $189,149 under budget, which is not a large amount but is notable since our communities largest
industry is commercial fishing.
' State raw fish tax from the department of revenue came in $205,304 over budget and raw fish tax from the State Department
of Community and Economic Development came in at $66,704 over budget for a total of $272,008.
June 4, 2002
The Borough also received $107,751 in settlements, most notably $69,687 from the SWAMC (South West Alaska Municipal
Conference) Sea Lion agreement. This was to compensate the Kodiak Island Borough for lost revenues due to fishing
closures because of the decline in Sea Lion populations.
Resource Management in Special Revenue Funds also had a large increase in fund balance. The fund balance increased from
$200,604 to $727,199. This can mainly be attributed to Land Sale number 14, which brought in revenues of $483,387.
The building and grounds fund has had a negative fund balance for some time now. This past year we were able to decrease
the deficit from a negative $247,748 to a negative $181,419. Interest earnings in the Facilities Fund pay for the insurance on
the Borough owned buildings, including schools. Without this transfer of $465,000 rental rates in the Borough Building
would have to be increased significantly.
The fund balance in the Faculties fund went up $4,481,016 in FY 2002. This was due to a $4,000,000 payment from the State
of Alaska for the Sale of Shuyak Island to the State and $481,016 in interest earnings. We will receive our last payment of
$11,805,734 in FY2003. 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 FY2002 that were taken into consideration in forming the FY2003 budget. There were many
other items that happened in FY2002 that went into forming the FY2003 budget and these can be found through out the
budget.
Major Policy Issues
One of the major problems of the Kodiak Island Borough for several years was a declining fund balance in the General Fund.
The fund balance of the General Fund had dropped from $3,422,870 in FY 1995 to only $783,459 in FY 1999. This was a
decrease of $2,639,411 or 77%. This trend was finally stopped in FY2000 and our fund balance has been increasing in recent
years. This can be shown in the graph on page 39.
One of our 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
growing at the same rate as 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 1.1 mills. The facilities fund pays for almost
all of insurance that would normally be paid for by the general fund. This is budgeted at $465,000 for FY2003. 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 FY2003 the Facilities fund is moving $537,540 to pay for a portion of this debt service expense.
We are pleased to report that in fiscal year 2002 General Fund revenues exceeded expenditures by $1,438,639. This leaves
the Borough with an estimated fund balance in the General Fund of $2,858,317. Again, this increase was discussed in the
section on previous year performance so we will not repeat it here. The one point to remember is that most of these gains '
were single year revenues and most likely will not be repeated. In fact, many of our revenues will probably be lower than the
historical norm.
As always, the budget process included considerable debate about school funding. State appropriations for education '
have been static for the last ten years, but were increased $202,468 for fiscal year 2003. This year the Borough's direct
contribution to the school district is budgeted at $6,626,440, a $295,000 (4.6 %) increase from last year. In -kind services also
went up by $215,500. While it is nice that we were able to give the School District this increased appropriation, we need to
realize that property taxes constitute 75% of the Borough's General Fund revenues and the taxable assessed value of the
Borough went up by approximately two percent this year. We need to tie increases for education to community growth or
taxable assessed value growth. The total contribution to the school district, including both direct contributions and in kind
services is budgeted at $7,939,350. 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 69%, of the total
General Fund budget. State statutes outline the minimum and maximum amounts that can be contributed to the school district
based on factors of assessed value, mill rate, instructional units, and the cost differentials. This budget appropriation is in the '
upper range of the required window for local funding set by State Statutes.
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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 their 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 will 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.
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 scheme. The Kodiak Island Borough landfill is fully operational with daily
coverage, leachate control and treatment. The current footprint is expected to last until 2020 with planning for lateral
expansion to occur in the near future. Our recycling efforts will extend the life of our landfill. Scrap metal, corrugated
cardboard, aluminum, waste 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 not only improve the management of our solid waste, but 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 is subject to change after two years.
The fund balance of the general fund of the Kodiak Island Borough was in a state of decline from FY 1996 to FY 1999
but it did go up in FY2000 to FY2002. This year we have budgeted a use of fund balance of $595,305 to balance the budget.
The fund balance at the end of FY2002 is estimated at $2,858,317, this will reduce it to $2,263,012.
Since 1998, Borough General Fund revenues have increased from $10,913,346 to an estimated $11,052,095 or only
1 %. We have had increases in property taxes and other revenues but are experiences large decreases in raw fish tax and
severance taxes.
Expenditures are expected to rise from $10,699,327 in FY2002 to a budgeted $11,052,095. The reason this increase
' is not even higher is the Facilities Fund. 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 FY2003 the Facilities fund is transferring $465,000 to building
and grounds and $537,540 to debt service. If the Facilities fund were not available this $1,005,540 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 being increased from $6,331,440
to $6,626,440, and increase of $295,000 or 4.4 %. In -kind services increased by $180,822, bringing the total increase to
$475,822 or 5.9%. When one looks at this rate they have to remember that the total taxable assessed value of the Borough
' went up 1% for FY2003. 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.
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Various service districts within the Borough levy a property tax to provide service within the Borough. These levies
range up to 2.0 mills. Services provided include road maintenance, fire protection, and Street Lighting. The Woodland Acres
Street Lighting District used to levy a mill rate but reduced it to 0 in FY 1999 in an effort to use up some of their fund balance.
It has been levied at 0 again in FY2003. Two of the service districts are increasing their mill levies by .25 mills, Service
District One and the Airport Fire District.
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
property rolls has continued. The taxable value of real and personal property for FY2003 is $760,451,857, an increase of
$8,399,965 (1%) over FY2002's value of $752,051,892.
The total proposed budget for fiscal year 2003 calls for expenditures and transfers of $22,335,025. The Kodiak
Island Borough School District's (KIBSD) proposed budget of $26,240,123 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. This budget includes a local appropriation to the school district of $6,626,440, an
increase of $295,000 from FY2002. If the Kodiak Island Borough School District were included as part of the Kodiak Island
Borough, the Borough budget would total $46,940,218.
The largest component of the Budget is the General Fund. The proposed General Fund budget is $11,052,095 or
50%n of the total budget. Of this, $6,995,850 is for transfers to other funds (mostly KIBSD) leaving expenditures in the
General Fund of $4,056,245, which amounts to just 37% of the total General Fund Borough.
General Fund revenues are budgeted at $7,935,800 (75%) from property taxes, $836,000 (7%) from severance taxes,
$89 (1%) from licenses and permits, $1,523,030 (14%) from intergovernmental sources, $361,855 (3%) from interest
earnings, and $48,660 ( <I%) from miscellaneous revenue.
General Fund expenditures and transfers are budgeted at $1,189,793 (20%) for general government, $135,500 (1%)
for public safety, $7,609,350 (69 %n) for education, $147,230 (1%) for culture and recreation, $280,900 (3%) for health and
welfare, $247,280 (3%) for assessing, $884,136 for finance and MIS, and $557,906 (4%) for community development. The
FY2003 budget totals $11,052,095, which is $352,768 more than actual expenditures of $10,699,327 for FY2002.
Debt service will be marginally less in FY2003 than it was in FY2002; $1,828,770 in FY2003 compared to
$1,990,210 in FY2002. This is due to paying down on our debt. We do have to start paying for the Karluk sanitation project.
We have budgeted $6,770 for this in FY2003.
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 $9,544,932 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 FY2003 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
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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
FY2002. We will be submitting this budget to the GFOA for their evaluation.
' Acknowledgment
t 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
January, 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 Karleton G. Short
Borough Manager Finance Director
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BUDGET CALENDAR
' KODIAK ISLAND BOROUGH
FISCAL YEAR 2003
I The following activity is outlined as essential for the orderly formulation of the fiscal year 2003 Borough
budget (July 1, 2002 through June 30, 2003).
DATE
ITEM
BY
January 18, 2002
Budget Preparation Message
Manager
January 18
Distribution of budget worksheets to aid departments and
Finance Officer
service districts in submitting their requests
January 22
Distribution of forms to gather input from autonomous not -for-
Manager
p rofit organizations
February 8
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 15
Receipt of Service District budgets
Service Districts
April 25
Annual budget message /Distribution of draft budget to
Manager
Assembl
April 25
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
Ma 16
Introduction of Budget Ordinance Power Point presentation)
Manager
Ma 16
Publication on hearing
Clerk
June 6
Public hearing and adoption of budget (as required by KIB Code
Assembly
Section 3.8.50 ) by June 10
July 1
Budget execution
All concerned
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The Budget Process
The budget process begins on the first Friday in January of each year with the budget preparation message by the
Borough Manager. At this time, budget worksheets are distributed to the various departments to aid them in preparing their
requests. The following week, forms are distributed to solicit input from the villages and from autonomous, not - for - profit
organizations.
Departmental budget requests must be returned to the Finance Department by the second week in February.
Departments must include line item monetary requests and goals and objectives for the upcoming fiscal year. Budget requests
by public and not - for - profit organizations must be returned to the Manager's Office no later than the third week in February.
The Finance Officer prepares revenue 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
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' cases this conforms to the way the borough prepares its budget. The CAFR shows fund expenditures and revenues on both a
GAAP basis and a budget basis for comparison purposes.
' The budget of general government type funds (for example, the General Fund, Special Revenue Funds, and Debt
Service Fund) is prepared on a modified accrual basis. This means that obligations of the borough are budgeted as
expenditures when they are incurred, but revenues are recognized only when they are measurable and available. An exception
' to this general rule is principal and interest on general long -term debt, which is recognized when due. Prepayment of
insurance and similar services extending over more than one year is allocated to the years benefited.
' The Enterprise Funds (Municipal Solid Waste and Collection, Hospital, Kodiak Fisheries Research Center, and 911
Services) also budget obligations when incurred as expenditures. Revenues are recognized when they are obligated to the
borough (for example user fees are recognized as revenues when services are provided).
I In all funds when goods and services are not received by the end of the year, the encumbrances lapse.
-15-
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STRATEGIC PLAN
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STRATEGIC PLAN
(FISCAL YEARS 2003 -2007)
Adopted by the Kodiak Island Borough Assembly
Resolution 2002 -05
Kodiak Island Borough's Mission, Vision, and Guiding Principles
I. MISSION
Our Mission is to provide quality service to the public in a fiscally responsible manner while fulfilling Borough
responsibilities and exercising powers required by Alaska Statute Title 29 and the Kodiak Island Borough Code of
Ordinances.
II. VISION
Our vision is that the Kodiak Island Borough government is trusted and respected as a leader in providing the highest
quality of services to the public in a cost effective, efficient manner, that is open, dynamic, and focused.
III. OUR GUIDING PRINCIPLES
Accessibility
All citizens and employees throughout the Borough, regardless of abilities, will have ready access to our services and
facilities. Language and culture will not be barriers. Our operations will be open to the public and will ensure fair
and equitable treatment for all.
Accountability
We will ensure public funds will be administered as required by State law, in a manner that maximizes services in
balance with available resources. We will do so in full accordance with the law and in the public interest with the
highest degree of integrity.
Customers
We will operate in a customer - driven manner both internally and externally with a focus on treating all persons with
courtesy and respect. We will strive to provide the highest quality service and ensure customer satisfaction.
Diversity
We will treat all citizens with dignity and respect. We will demonstrate through our actions an understanding and
appreciation for cultural diversity and individual differences. Under no circumstances will harassment or
discrimination of a sexual, religious, or racial nature be tolerated.
Valued Employees And Volunteers
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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 contribution
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's resources and will strive to maximize the life,
value, and utility of the public property under our trusteeship.
Teamwork
We will work professionally and cooperatively together as a team with a spirit of mutual respect to accomplish our
mission, recognizing the important contributions each member can bring to the operation.
IV. KODIAK ISLAND BOROUGH GOALS
The Kodiak Island Borough was created as a regional government to serve the public by financing and administering
the primary functions of Education, Assessment & 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.
TABLE OF POWERS
Mandatory Powers
A. Education
B. General Administration and Finance
C. Tax Assessment and Collection
D. Planning and Zoning
Adopted Powers
E. Community Health (restricted area - wide)
F. Solid Waste Collection and Disposal (non area -wide, outside cities)
G. Parks and Recreation (non area -wide, outside cities)
H. Economic Development (non area -wide, outside cities)
I. Animal Control (non area -wide, outside cities)
' This adopted power is restricted to Hospital and Mental Health services only.
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A. Education Goals and Objectives
I. Pursue increased funding at the state and federal level to offset the local cost for education.
a. Maintain a vigilant and active lobbying effort to insure a strong voice 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 increasing funding and other municipal affairs.
2. Continue to pursue a positive and cooperative working relationship with the Kodiak Island Borough School
District that minimizes conflict and maximizes efficiency and positive outcomes that are in the public interest.
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 deals with the contribution cap, SB 36, and the fiscal
shortfalls projected for the State of Alaska in 2004 -2005, that minimizes negative impacts on school district
operations and ensures solid educational programs and adequate maintenance and operations of school
facilities.
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. Conduct a comprehensive needs and condition survey of all facilities.
b. Generate a short (one year) and long term (five year) plan with funding and staffing needs to address any
deficiencies for each facility.
c. 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.
d. 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.
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 intergraded with the needs of the School District and the
Kodiak College with a goal of providing training and skills to address the needs of the local economy.
a. Work with stakeholders to generate a listing of local labor needs to ensure training funds are appropriate and
focused.
b. Continue to work with the Kodiak Island Borough School District in the "Career Pathways" program to insure
physical plant needs are met and to coordinate with Kodiak College.
B. General Administration and Finance Goals and Objectives
1. Create and maintain a long term fiscal plan that incorporates Kodiak Island Borough School District funding and
maintenance costs for all Borough operations including enterprise funds that includes contingency plans for the
potential of significant financial crisis at the State level in 2004 -2005.
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.
b. Examine and make recommendations for the creation of a Grant & Project Administrator position for
Assembly consideration that documents the type and scope of work along with position funding options.
2. Continue to provide reliable and competent accounting services to all Borough operations and departments and
ensure timely reconciliation of all accounts receivable and payable.
a. Continue to protect the corpus account of the Facilities Fund to offset the need for increased taxation.
b. Safeguard Borough assets through an investment program that stresses safety of principal as a priority but still
yields sufficient returns on investments to offset the need for tax dollars.
3. Annually examine user fees during the budget process to ensure the fee structure fairly reflects the cost of
providing special services or objectively quantifies general fund subsidies for Assembly consideration.
a. Ensure all user fees cover the actual cost of providing the service unless a lower level of funding has been
approved by the Assembly to minimize general fund subsidies of special services.
4. Increase the volume and quality of public information and education using all forms of media in a cost effective
manner that allows for interactive or two -way communications.
a. Expand and maintain a quality web page that allows for access to public interest 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
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b. Provide the Assembly and public with accurate and timely financial reports that reflects the Borough's
financial position in a user - friendly format.
5. Review current policies and procedures to reduce the inventory of tax - foreclosed property through annual sale
that minimizes negative community impacts.
a. Review current process to ensure all properties are reviewed and selected for documented public purposes
prior to disposal in a timely manner.
6. Review the contract Building Inspection program with a focus on the pros and cons of incorporating that function
into the Facilities Department, or other options that allow for efficient and cost effective services to the public.
a. Review the existing contract with the City of Kodiak and cooperatively determine the best solution for this
program.
7. 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.
8. Continue to review and implement land sale strategies that are in balance with the real estate market and provide
the transfer of developable public lands to the private sector in a cost effective manner.
a. Evaluate all Borough land and conduct another land sale in the summer of 2002 of land that is appropriate for
development and in demand.
b. Pursue a land trade with the City of Kodiak for the Borough's interest in the Lilly Lake tract for other public
interest property along with an evaluation of other municipally owned lands of mutual interest.
C. Tax Assessment and Collection Goals and Objectives
1. Continue to provide a comprehensive taxation and assessment program that is fair and equitable for all citizens
and provides adequate funding to accomplish the mission statement.
a. Review all forms of taxation to ensure 100%n inclusion.
b. Continue to review the property inventory to ensure valuations and data are current.
2. Review taxation options with an eye towards diversification of taxation in order to spread the tax burden as much
as possible.
a. Review current flat rate boat tax and make recommendations to cover cost of administration.
3. Implement a Geographic Information System (GIS) for the 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.
4. Implement a digital photo storage system available to all departments.
a. Acquire and populate a digital photo system that allows for maximum access and utility for all Borough
departments.
D. Planning and Zoning Goals and Objectives
1. 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 Commissioner" 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 process for meetings to ensure
fair and equitable treatment of Borough citizens.
2. Create and implement a phased plan for updating the Comprehensive Plan with maximum public input and
review and update and incorporation of the various area plans.
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.
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c. To the extent possible, merge the Coastal Zone Management Plan with the Kodiak Island Borough
Comprehensive Plan to maximize efficiencies and minimize confusion.
3. Review existing zoning ordinances with a focus on minimizing the amount of zones where possible to mitigate
confusion.
a. Periodically review adopted zoning districts to ensure that they are appropriate and focused on the needs and
direction provided by the Comprehensive Plan.
4. Continue to work towards maximum service delivery and minimal staffing levels by increasing use and
efficiencies of existing assets and state/federal planning grants and efforts.
a. Seek out and utilize other State and Federal planning programs and integrate them with existing Borough
planning needs to maximize resources.
E. Community Health Goals and Objectives
1. Create 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. Analyze all options under existing staffing levels and contracts and seek efficiencies while ensuring a program
that focuses on cleanliness and safety.
a. Review existing metals operation and devise recommendations for post contract time frame.
3. 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.
b. Create an ATV ad -hoc committee to address the needs of ATV users that will minimize negative impacts
while maximizing recreational opportunities for this group.
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. 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.
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b. Determine and foster strategies to create a statewide force to offset negative, incorrect or misleading
information about fisheries.
2. Actively pursue construction of the proposed Public Air Terminal Facility at the State Airport that includes a
fiscal plan and a review of the feasibility of an Airport Authority.
a. Ensure the Public Air Terminal Facility is integrated with the State and Borough Transportation and
Comprehensive Plans.
3. Continue to pursue high quality telecommunications access through fiber optics and Internet access to outlying
areas.
a. Ensure that telecommunications are integrated into the long -term plans that allow for maximum efficiencies
and minimize redundancies through use of common easements and infrastructure.
4. Pursue a land trade with the City of Kodiak for the Borough's interest in the Lilly Lake tract for other public
interest property along with an evaluation of other municipally owned lands of mutual interest.
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 the Community Development Department monitor the contract to ensure conflicts are
minimized and public health and safety is maximized.
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FINANCIAL SUMMARIES
FINANCIAL SUMMARIES
' FUND STRUCTURE
The Borough accounts are organized on the basis of fund and account groups, each of which is considered a separate
' accounting entity. Operations of each fund are accounted for with a separate set of self - balancing accounts that comprise its
assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate. Borough resources are allocated to and
accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending
activities are controlled. The various funds in this report are grouped into six generic fund types within two broad fund
categories.
' Governmental Fund Types
General Fund - The General Fund is the operating fund of the Borough and is used to account for all financial resources,
' except those that are required to be accounted for in another fund.
Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources (other
than major capital projects) that are legally restricted to expenditures for specific purposes.
Debt Service Funds - The Debt Service Funds are used to account for the accumulation of, resources for, and the payment
of general long -term debt principal, interest, and related costs.
' Capital 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.
I I
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FISCAL POLICY
This fiscal policy, adopted March 15, 1990, is a statement of the guidelines and goals that will influence and guide
the financial management practices of the Kodiak Island Borough. A fiscal policy that is adopted, adhered to, and regularly
reviewed is recognized as the cornerstone of sound financial management. Effective fiscal policy:
contributes significantly to the Borough's ability to insulate itself from a fiscal crisis;
enhances long -term financial credibility by helping to achieve the highest bond and credit ratings possible;
promotes long -term financial stability by establishing clear and consistent guidelines;
directs attention to the total financial picture of the Borough rather than single -issue areas;
promotes the view of linking long -run financial planning with day to day operations; and
provides the Assembly and the citizens of the Borough with a framework for measuring the fiscal impact of
government services against established fiscal parameters.
To these ends, the following fiscal policy statements are provided:
1. Operating Budget Policies
The budget is a plan for allocating resources. The objective is to enable service delivery with allocated resources.
Services must be delivered to the citizens at a level that will meet real needs as efficiently and effectively as possible.
The Borough's goal is to pay for all recurring expenditures with recurring revenues and to use non - recurring
revenues for non - recurring expenditures.
It is important that a positive undesignated fund balance and a positive cash balance be shown in all governmental
funds at the end of each fiscal year.
When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year must be reduced
sufficiently to create a positive undesignated fund balance and a positive cash balance.
When possible, the Borough will integrate performance measurement and productivity indicators within the budget.
This should be done in an effort to improve the productivity of Borough programs and employees. Productivity
analysis should become a dynamic part of the Borough administration.
The budget must be structured so that the Assembly and the general public can readily establish the relationship
between expenditures and the achievement of service objectives.
The individual department and agency budget submissions must be prepared with the basic assumption that the
Assembly will always attempt to maintain the current tax rates.
Budgetary review by the Assembly will focus on the following basic concepts:
Staff Economy
The size and distribution of staff will be a prime concern. The Assembly will seek to limit staff
increases to areas where approved program growth and support absolutely requires additional staff
and to reduce staff where this can be done without adversely affecting approved service levels.
Capital Construction
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Emphasis will be placed upon continued reliance on a viable level of pay -down capital construction
to fulfill needs in an Assembly approved comprehensive capital improvements program.
Program Expansions
Proposed expansion to existing programs and services must be submitted as budgetary increments
requiring detailed justification. Every proposed program or service expansion will be scrutinized
on the basis of its relationship to the health, safety, and welfare of the community.
New Programs
New programs or services must also be submitted as budgetary increments requiring detailed
justification. New programs or services will be evaluated on the same basis as program expansion
plus an analysis of long term fiscal impacts.
Existing Service Costs
The justification for base budget program costs will be a major factor during budget review.
Administrative Costs
In all program areas, administrative overhead costs should be kept to an absolute minimum.
Functions of all departments and agencies should be reviewed in an effort toward reducing
duplicate activities within the Borough government and the autonomous and semi- autonomous
agencies, which receive appropriations from the Borough.
The budget will provide for adequate maintenance of capital plant and equipment and for its
orderly replacement.
The administration will maintain budgetary controls at the character level within each
organizational unit. (Characters are broad classifications of expenditures: fringe benefits,
contractual services.)
The preparation and distribution of monthly budget status reports, interim financial statements, and
annual financial reports is required.
' The Borough will remain current in payments to the retirement system.
The Borough will develop and annually update a long -range (three to five years) financial
forecasting system that will include projections of revenues, expenditures, and future costs and
financing of capital improvements that are included in the capital budget.
The Borough will develop and annually update a financial trend monitoring system which will
' examine the fiscal trends from the preceding five years -- trends such as revenues and expenditures
per capita and adjusted for inflation, liquidity, or operating deficits. Where possible, trend
indicators will be developed and tracked for specific elements of the Borough's fiscal policy.
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.
1 -25-
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 one 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
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.
-26-
S.
6.
7.
The Borough will regularly review contractual opportunities for consolidated banking services.
Accounting, Auditing, and Reporting Policies
The Borough will establish and maintain a high standard of accounting practices in conformance with Generally
Accepted Accounting Principals (GAAP).
The accounting system will maintain records on a basis consistent with accepted standards for government
accounting according to the Government Accounting Standards Board (GASB).
Regular monthly financial statements and annual financial reports will present a summary of financial activity by
departments and agencies within all funds.
Where possible, the reporting system will also provide monthly information on the total cost of specific services by
type of expenditure and revenue by fund.
An independent firm of certified public accountants will perform an annual financial and compliance audit and will
publicly issue an opinion, which will be incorporated into the Comprehensive Annual Financial Report (CAFR).
The Borough will annually strive for the GFOA Certificate of Achievement for Excellence in Financial Reporting
and the GFOA Distinguished Budget Presentation Award.
Capital Budget Policies
The Borough will make all capital improvements in accordance with an adopted capital improvements program.
The Borough will develop a multi -year plan for capital improvements that considers its development policies and
links the development process with the capital plan.
The Borough will enact an annual capital budget based on the multi -year capital improvements program.
The Borough will coordinate development of the capital improvement budget with development of the operating
budget. Future operating costs associated with new capital projects will be projected and included in operating
budget forecasts.
The Borough will maintain all its assets at a level adequate to protect its capital investments and to minimize future
maintenance and replacement costs.
The Borough will identify the "full- life" estimated cost and potential funding source for each capital project proposal
before it is submitted to the Assembly for approval.
The Borough will determine the total cost for each potential financing method for capital project proposals.
The Borough will identify the cash flow needs for all new projects and determine which financing method best meets
the cash flow needs of the project.
Reserve Policies
The Borough will maintain a fund balance designation for fiscal cash liquidity purposes; i.e. fiscal reserve that will
provide sufficient cash flow to minimize the potential of short-term tax anticipation borrowing.
The Borough will maintain appropriated contingencies to provide for unanticipated expenditures. The three
contingencies and their recommended minimum funding levels are:
Emergency Contingency 1.00% of General Fund
Personnel Contingency .50% of General Fund
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I
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 have funded it with a $100,000 transfer from the General
Fund for the first year.
-28-
I I
I I
HI--
F
J�
Fund Summary
Budget Summary, All Funds
Fiscal Year 2003
Special Debt Capital
General Revenue Service Projects Enterprise
Fund Funds Funds Funds Funds Total
Estimated Beginning Balance $ 2,858,317 $28,448,271 $ 590,854 1,580,410 $ 2,765,181 $ 36,243,033
Revenues
Property Taxes
$7,059,910
642,490
7,702,400
Bed Tax
45,000
45,000
Non Ad Valorem Taxes
$187,890
-
187,890
Payment in Lieu of Taxes
$538,000
2,500
540,500
Severance Taxes
$836,000
-
836,000
Penalties & Interest on Taxes
$150,000
-
150,000
Rents & Royalties
-
410,340
2,219,570
2,629,910
User Fees
-
2,686,900
2,686,900
Land Sales Activites
205,000
205,000
Licenses & Permits
$89,250
21,000
110,250
Federal Shared Revenues
$420,030
-
420,030
State Shared Revenues
$1,103,000
600,220
741,380
150,000 40,000
2,634,600
Fines
$800
-
-
-
800
Penalties & Interest
$361,855
2,039,420
6,770
51,060
2,459,105
Miscellaneous
$42,860
85,820
-
1,404,000
1,532,680
Sale of Fixed Assets
$5,000
11,805,734
11,810,734
Transfers In
$0
516,270
542,430 -
1,058,700
Total Available Funds
$ 13,652,912
$ 44,822,065
$ 1,339,004 $
2,272,840 $ 9,166,711
$ 71,253,532
Expenditures
General Government
$2,073,929
-
-
-
2,073,929
Education
7,364,350
88,020
460,000 -
7,912,370
Health & Welfare
280,900
205,820
- 224,340
711,060
Assessing
247,280
-
-
247,280
Community Development
602,906
602,906
Child Care Assistance
-
540,000
540,000
Welfare to Work
-
Resource Management
231,000
-
231,000
KIB Buildings
901,680
232,430
1,134,110
Coastal Management
25,940
-
25,940
Road Maintenance
-
376,520
376,520
Public Safety
135,500
545,300
69,000
749,800
Culture and Recreation
147,230
55,820
203,050
Economic Development
45,000
1,947,980
1,992,980
Solid Waste
-
2,796,010
2,796,010
Capital Outlay
Transfers Out - 1,003,140 - 1,003,140
Total Use of Funds $ 10,852,095 $ 3,724,400 $ 293,840 $ 692,430 $ 5,037,330 $ 20,600,095
Estimated Funds Available 6/30/02 $ 2,800,817 $ 41,097,665 $ 1,045,164 $ 1,580,410 $ 4,129,381 $ 50,653,437
-29-
• 11 111 111
:11 111 111
11 111 111
• 11 111 111
m
500,000,000
a
m
N
N
(D 400,000,000
N
Q
/1 111 111
r 11 111 111
11 111 111
s r
Assessed Values - Last Ten Years
-30-
O
0 1 —i E i - i
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003
Fiscal Year
OlOmPersonal Properly -0-Real Property Total Assessed Value
F.Y. 2003 MILL RATES
-31 -
Borough City of
Road
Road
Road Road
Fire
Fire
Fire Street Light
Fund Kodiak
Fund
Fund
Fund Fund
Fund
Fund
Fund Fund
Total
100
240
242
244 246
250
252
254 260
TCA 1 - City of Kodiak
9.25 2.00
11.25
TCA 2 - Woodland Acres Street Lighting
9.25
1.25
1.50
0.00
12.00
- Fire Protection Area No. 1
- Service Area No. 1
TCA 3 - KIB Airport Fire Protection Area
9.25
1.25
10.50
TCA 4 - Bayview Road Service Area
9.25
1.00
1.50
11.75
- Fire Protection Area No. 1
TCA 5 - Entire Borough
9.25
9.25
(excluding special assessment areas)
TCA 6 - Monashka Bay Road Service Area
9.25
1.50
1.50
12.25
- Fire Protection Area No. 1
- No Road Service Properties
9.25
1.50
10.75
TCA 7 - Service Area No. 1
9.25
1.25
1.50
12.00
- Fire Protection Area No. 1
- No Road Service Properties
9.25
1.50
10.75
TCA 8 - Fire Protection Area No. 1
9.25
1.50
10.75
TCA 9 - Womens Bay Rd & Fire Service Area
9.25
2.00
1.25
12.50
- No Road Service Properties
9.25
1.25
10.50
-31 -
Note: FY2003 is an estimated figure
Tax Rate Per $1,000
Last Ten Years
10.00
9.00
8.00
7.00
6.00
¢ 5.00
4.00
3.00
200
1.00
0.00
-32-
s
�4
J
sir
1994 1995 1996 1997 1998 1999 2000 2001 2(x)2 2003
Fiscal Year
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
1994
92,264,018
499,172,455
591,436,473
5.50
3,270,800
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
Note: FY2003 is an estimated figure
Tax Rate Per $1,000
Last Ten Years
10.00
9.00
8.00
7.00
6.00
¢ 5.00
4.00
3.00
200
1.00
0.00
-32-
s
�4
J
sir
1994 1995 1996 1997 1998 1999 2000 2001 2(x)2 2003
Fiscal Year
GENERAL FUND
GENERALFUND
Revenue Sources And General Fund Estimates
The largest source of revenue for the general fund continues to be property taxes at 76 %. Intergovernmental revenue
constitutes 13% of general fund revenues. The Borough instituted a severance tax in fiscal year 1992, which will account for
In 8% of Borough revenue in fiscal year 2003. FY 2002 includes two years of PILT payments.
GENERAL FUND REVENUES
General Fund Revenues
Intergovernmental
13%
Licenses & Perm
1%
Severance Tax
8%
:y Tax
-33-
Miscellaneous Revenues
Interest Earnings 0%
2%
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2000 Actual
2001 Actual
2002 Budget
2002 Actual
2003 Budget
Property Tax
$7,093,280
$7,773,419
$7,794,260
$8,642,053
$7,829,850
Severance Tax
1,175,649
854,232
890,000
724,302
836,000
Licenses & Permits
92,609
95,129
81,170
95,859
89,250
Intergovernmental Revenues
1,300,568
1,643,014
1,792,860
2,040,977
1,403,030
Interest Earnings
358,351
583,632
272,200
294,691
250,000
Miscellaneous Revenues
166,080
63,096
245,500
340,900
48,660
Use of Fund Balance
0
0
0
0
595,305
Total
$10,186,537
$11,012,522
$11,075,990
$12,138,782
$11,052,095
General Fund Revenues
Intergovernmental
13%
Licenses & Perm
1%
Severance Tax
8%
:y Tax
-33-
Miscellaneous Revenues
Interest Earnings 0%
2%
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 2003 is based on the assessed valuation as of
January 1, 2002. That value is estimated to be $760,451,857. KIB has set the tax levy for real and personal property at 9.25
mills; this will generate estimated property tax revenue of $7,059,910 with 84% being from real property and 16% being from
personal property. The current delinquency rate is 3%. For budget purposes, the amount of tax generated by one (1) mill is
$760,452.
Penalty and Interest on Taxes Receivable. AS 29.45.650 and KIB Code of Ordinances establishes the authority to
apply penalties and interest on delinquent property taxes. The KIB levies a penalty of 10% for late payments and interest at
the rate of 12% per annum on past due amounts. The Borough does not recognize the receivable at the time penalties and
interests are applied to the accounts; it is recognized when the payment is made. Based on past collections, a conservative
estimated revenue is $150,000.
NON AD VALOREM TAXES
Motor Vehicle Tax. AS 29.10.431 allows the Division of Motor Vehicles to collect property tax on motor vehicles
on behalf of municipalities and boroughs. The property tax is a Flat rate based on the type of vehicle and the year of the
vehicle. The tax is collected along with the biannual registration fee and remitted to the Borough on a monthly basis. This
method of collection was created in anticipation of reducing the delinquency rate for personal property taxes and improves
collection of taxes on vehicles. Revenue from this source is estimated at $180,000.
PAYMENT IN LIEU OF TAXES
PILT — Federal. Payments in Lieu of Taxes (PILT) are Federal payments to local governments that help offset
losses in property taxes due to nontaxable Federal lands within their boundaries. PILT payments are made annually for tax -
exempt Federal lands administered by the BLM, the National Park Service, the U.S. Fish and Wildlife Service (all agencies of
the Interior Department), the U.S. Forest Service (part of the U.S. Department of Agriculture), and for Federal water projects
and some military installations. Congress appropriates PILT payments each year. The BLM allocates payments according to
a formula in the PILT Act that includes population, receipt - sharing payments, and the amount of Federal land within an
affected borough. The estimated amount for 2003 PILT revenue, $520,000, is based on what was received in fiscal year 2002.
While $1,337,974 was actually received in FY 2002, $652,853 was for our normal payment and $685,121 was for monies that
would normally be received in FY 2003 but was moved forward due to an adjustment in the federal government's payment
schedule.
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 2001 and 2002 the estimated
revenue for 2003 is $6,000.
Timber Severance Tax. The estimated value for timber is $30,000. This is a reduction from last years actual
amount of $46,007 but the severance tax on logging has been in a state of decline for several years now. As recent as FY1995
$112,822 was collected, by FY2002 this had dropped to $46,007. We attribute this decline to a decrease in production due to au
the decreased demand in Asia for our timber.
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
n
-34- 1
' 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 2003 at $800,000.
' Overall the 2003 severance tax is estimated to be $836,000. For budget purposes, the amount of tax generated by one
(1) mill is $90,378.
Sevmrm Tax"
L.ut Ton Yom
a.N000s
' slaas.am
sl.oN oos
sNSam
sws.aN
' sm=
N
INp IN. INS IM IN1 1SN IN7 7000 3001 3007
' - , V- Fish (Mining tTimber -M -Total
' 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 $68,126 or 7l% in FY 2002. 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 at $68,000 for fiscal year 2003, which is the same level as earned last year. The total budgeted amount for licenses
' and permits is $89,250.
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
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. The estimate for
-35-
FY2003 General Fund is $110,000. This budgeted figure was based on what we received last year; according to the state, the
program is expected to generate the same dollars as last year.
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
FY2003. Our projection for FY2003 is $120,000; this figure is based on what we received last year because the state is
expected to remit approximately the same as last year.
Fish Tax Revenue Sharing. AS 43.75 and 43.77 authorizes the State to levy taxes on fisheries businesses. A
portion of the tax is refunded to municipalities and boroughs. There are two types of fishery taxes. One is the fisheries
business tax (A 43.75) and it levies the tax on businesses and persons who process or export fisheries resources from Alaska.
The tax is based on the value paid to commercial fishers. The rate of the tax is based on the processing activity of the
business. The processing activity is classified as either "established" or "developing" by the Alaska Department of Fish and
Game. The rates are as follows:
Established
Floating 5%
Salmon Cannery 4.5%
Shore -based 3%
Developing
Floating 3%
Shore -based 1%
Fisheries businesses file with the State on a calendar year. Their tax returns are due by March 31 of the following
year. From the taxes collected, the Department of Revenue distributes the taxes based on locale of the business.
Municipalities will receive 50% of the tax collected from businesses within their jurisdiction. If the tax is collected within a
city as well as a borough, the payment will be split equally between the borough and the city. For those businesses that
operate outside a municipality or organized borough 50% of those funds collected are shared through an allocation program
administered by the Alaska Department of Community and Economic Development.
The other fishery tax is the fishery resource landing tax (AS43.77). This tax is levied on processed fishery resources
first landed in Alaska. The tax is based on the unprocessed value of the resource. This value is determined by multiplying a
statewide average price per pound (based on Alaska Department of Fish and Game data) by the unprocessed weight. This tax
is primarily collected from factory trawlers and floating processors which process fishery resources outside of the state's S-
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 2003 fish tax revenue to be $740,000.
-36-
1.500
Fish Tax Revenue Sharing
1.000
f
500
0
1994 1995 1996 1997 1996 1999 2000 2001 2002 2003
F1..1 Ynr
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 2003 the General Fund is expected to have
approximately $6,875,000 held in investments. With an expected return of rate between 3% and 4%, we are estimating
interest revenue to be $250,000.
Interest Earnings
19" ,995 1996 1997 1996 1999 2600 2001 200¢ 2000
-37-
nommoon oil
19" ,995 1996 1997 1996 1999 2600 2001 200¢ 2000
-37-
q�'
MISCELLANEOUS REVENUE
Miscellaneous Revenue. This category includes revenues generated from animal control, sale of copies, sale of
computer data, 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 2003 we are estimating $20,000.
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 year 2000 was $6,345, $6,990 in
fiscal year 2001 and $6,525 in fiscal year 2002. The budgeted amount for 2003 is $7,000. Overall the estimated revenue from
these sources is $42,860.
-38- 1 �
FUND BALANCE
General Fund Balance. It is the goal of the KIB to maintain a General Fund balance of I to 2 million dollars. For
fiscal year 2003 we anticipate a use fund balance in the amount of $595,305. Last fiscal year, 2002, the Borough did not
budget the use of fund balance, for fiscal year 2003 we have balanced the budget with an estimated use of Fund Balance in the
amount of $595,305. The following charts show the Fund Balance for the last ten years and the changes that took place.
Genwd Fund Balwwo
Last Ten Y"m
3300.000
3.000.000
2300.000
2.000.000
1.300.000
1.000.000
300.000
0
19!X1 1904
Note: 2002 figure is estimated
CHANGES IN GENERAL FUND BALANCE
LAST TEN YEARS
2.000.000
1.300.000
1.000.000
300.000
0
- 300.000
- 1.000.000
•1300.000
1993 1094 1995 1996 1997 logo 1999 2000 2001 2002
-39-
1995 1998 1997 1998 1999 2000 2001 2002
GENERAL FUND REVENUE SUMMARY
Property Tax
Real Property
Allowance for Disabled Vets
Allowance for Farm Use
Allowance for Seniors
Personal Property
TOTAL PROPERTY TAXES
Non Ad Valorem Taxes
Boat Tax - over 5 tons
Motor Vehicle Tax
TOTAL NON AD VALOREM TAXES
Payment In Lieu of Taxes
PILOT - Federal
PILOT - Kodiak Island Housing
TOTAL PAYMENT IN LIEU OF TAXES
Severance Taxes
Fish
Mining
Logging
TOTAL SEVERANCE TAXES
Penalties and Interest Tax
Penalties and Interest
TOTAL PENALTIES & INTEREST TAX
Licenses and Permits
Building Permits
Subdivision
Conditional Use Permit
Zoning Compliance
Exception
Variance Fee
Zoning Change Fee
Electric Permit
Plumbing Permit
Planning & Zoning (P &Z) Review Fee
Special Land Use
Dog License
TOTAL LICENSES AND PERMITS
INTERGOVERNMENTAL REVENUES
Federal Shared Revenue
National Wildlife Refuge
National Forest Fund
TOTAL FEDERAL SHARED REVENUE
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$5,617,040
$6,104,688
$6,152,520
$6,195,391
$6,152,520
(16,053)
(13,481)
(15,270)
(18,990)
(15,270)
(11,054)
(11,054)
(10,030)
(10,137)
(10,030)
(260,879)
(271,439)
(244,850)
(296,579)
(247,350)
995,729
1,123,145
1,074,090
1,069,251
1,074,090
$6,324,783
$6,931,859
$6,956,460
$6,938,936
$6,953,960
$3,955
$7,830
$7,800
$7,710
$7,890
183,479
178,783
180,000
194,793
180,000
$187,434
$186,613
$187,800
$202,503
$187,890
$448,310
$473,737
$480,000
$1,337,974
$520,000
21,160
18,731
20,000
18,289
18,000
$469,470
$492,468
$500,000
$1,356,263
$538,000
$1,051,378
$791,234
$860,000
$670,851
$800,000
11,449
6,979
10,000
7,444
6,000
112,822
56,019
20,000
46,007
30,000
$1,175,649
$854,232
$890,000
$724,302
$836,000
$111,593
$162,478
$150,000
$144,351
$150,000
$111,593
$162,478
$150,000
$144,351
$150,000
$68,597
$66,117
$60,000
$68,126
$68,000
4,300
4,965
4,000
7,030
4,000
1,400
2,200
2,000
800
2,000
2,980
3,380
4,000
6,792
4,000
0
0
500
200
500
600
1,000
500
2,000
500
400
2,600
500
400
500
6,063
7,175
5,000
5,330
5,000
4,481
4,512
3,000
4,581
3,000
475
600
250
600
250
50
20
0
0
0
3,263
2,560
1,420
0
1,500
$92,609
$95,129
$81,170
$95,859
$89,250
$211,782
$399,160
$420,000
$420,733
$420,000
45
31
200
92
30
$211,827
$399,191
$420,200
$420,825
$420,030
-40-
State Shared Revenues
State Revenue Sharing
Municipal Assistance
Raw Fish Tax
Raw Fish Tax - Off Shore
Telephone and Electric
TOTAL STATE SHARED REVENUES
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
Debt Service - Other
M.I.S.
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. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$119,821
$112,492
$148,820
$109,221
$110,000
122,097
110,760
119,800
119,829
120,000
728,557
948,364
1,082,040
1,287,344
680,000
105,423
58,583
10,000
76,904
60,000
12,843
13,623
12,000
26,854
13,000
$1,088,741
$1,243,823
$1,372,660
$1,620,152
$983,000
$1,300,568
$1,643,014
$1,792,860
$2,040,977
$1,403,030
$245
$75
$1,000
$290
$500
150
0
300
150
300
$395
$75
$1,300
$440
$800
$358,351
$583,632
$272,090
$294,691
$250,000
0
0
110
0
0
$358,351
$583,632
$272,200
$294,691
$250,000
$3
$100
$0
$138
$100
17,606
18,184
20,000
17,112
20,000
612
659
600
1,114
660
1,180
1,750
2,500
1,112
2,500
75
55
100
25
100
4,036
17,129
7,000
108,690
10,000
0
0
2,500
4,681
2,500
6,345
6,990
6,500
6,525
7,000
$29,857
$44,867
$39,200
$139,397
$42,860
$0
$0
$0
$0
$595,305
$21,745
$18,154
$0
$0
$0
108,083
0
0
0
0
0
0
200,000
200,000
0
$129,828
$18,154
$200,000
$200,000
$0
$6,000
$0
$5,000
$1,063
$5,000
$6,000
$0
$5,000
$1,063
$5,000
$10,186,537
$11,012,522
$11,075,990
$12,138,782
$11,052,095
41 -
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT
1
- 42 - 1
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
EXPENDITURES
Dept. 100 Borough Assembly
$140,393
$137,001
$161,390
$130,302
$161,420
Dept. 105 Borough Manager
187,042
159,273
182,980
207,262
198,730
Dept. 110 Borough Clerk
226,622
263,192
285,380
261,763
274,938
Dept. 115 Borough Attorney
197,866
435,338
259,250
196,185
184,200
Dept. 120 Finance Department
369,644
389,584
455,910
419,344
484,168
Dept. 125 Mgmt Information Services
329,256
293,892
615,630
515,256
399,968
Dept. 130 Assessing
279,314
288,959
275,690
176,077
247,280
Dept. 135 Engineering /Facilities
182,697
85,310
126,330
102,673
97,635
Dept. 140 Community Development
304,701
377,375
380,090
373,066
433,806
Dept. 142 Building Inspection
120,472
129,908
110,510
128,067
130,000
Dept. 160 Economic Development
37,755
38,000
81,160
68,653
124,100
Dept. 165 General Administration
177,861
239,410
286,180
272,429
272,870
Dept. 175 Emergency Preparedness
2,790
3,002
5,500
2,422
5,500
Dept. 180 Education Support
6,500,341
6,824,276
7,377,290
7,362,720
7,609,350
Dept. 185 Health and Sanitation
730,888
594,072
286,920
280,847
280,900
Dept. 190 Culture and Recreation
166,630
153,481
155,780
147,227
147,230
Dept. 195 Transfers
55,905
323,296
30,000
55,034
0
TOTAL EXPENDITURES
$10,010,177
$10,735,368
$11,075,990
$10,699,327
$11,052,095
1
- 42 - 1
1
General Fund Expenditures by Function
' Education
69%
1
1
lion
h and Welfare
3%
lssessing
2%
Finance/MIS
8%
Community Development
5%
, neral Government
11%
1%
1 -43-
Education support is an area that is experiencing steady growth in the General Fund budget and currently accounts for over
two thirds of the expenditures projected for FY 2003. Education support has grown from $5,406,666 in fiscal year
1998 to a
budgeted $7,364,350 in fiscal year 2003.
GENERAL FUND EXPENDITURES BY FUNCTION
'
Fiscal Year Fiscal Year Fiscal Year
Fiscal Year
Fiscal Year
2000 Actual 2001 Actual 2002 Budget
2002 Actual
2003 Budget
General Government $1,168,386 $1,642,819 $1,331,510
$1,225,648
$1,189,793
'
Public Safety 123,262 132,910 116,010
130,489
135,500
Education 6,500,341 6,824,276 7,377,290
7,362,720
7,609,350
'
Culture and Recreation 166,630 153,481 155,780
Health and Welfare 730,888 594,072 286,920
147,227
280,847
147,230
280,900
Assessing 279,314 288,959 275,690
176,077
247,280
Finance /MIS 698,900 683,476 1,071,540
934,600
884,136
'
Community Development 342,456 415,375 461,250
441,719
557,906
Total $10,010,177 $10,735,368 $11,075,990
$10,699,327
$11,052,095
'
For Fiscal Year 2002, the Finance /MIS budget was increased significantly for the purchase and
installation of a new
AS400
computer system. Fortunately, the computer purchase was less than expected and Finance /MIS department completed the
'
fiscal year under budget.
1 -43-
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 2002 -2003
• Ensure funding levels that reflect the priorities of Borough citizens.
• Improve efficiency of local government through policy decisions. r
• 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.
!s!!
BOROUGH ASSEMBLY
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
EXPENDITURES
PROJECTED
Regular Assembly Meetings
20
22
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
10
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$21,600
$20,800
$21,600
$21,600
$21,600
Fringe Benefits
3,321
2,250
1,790
1 ,737
1,820
Political Lobbyist
63,000
62,000
60,000
62,000
60,000
Support Goods & Services
52,472
51,951
78,000
44,965
78,000
TOTAL
$140,393
$137,001
$161,390
$130,302
$161,420
PERFORMANCE INDICATORS
-45-
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Regular Assembly Meetings
20
22
24
24
Special Meetings
17
8
10
10
Joint Work Sessions
6
7
12
12
Work Sessions
28
22
24
24
SWAMC Conference Attendees
3
2
5
5
AML Conference Attendees
6
11
12
12
Ordinances
12
28
30
30
Resolutions
32
46
40
40
Contracts
37
38
40
40
Other Action Items
70
81
80
80
-45-
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
To assist the Assembly with policy implementation and to administer quality, cost - effective services to the citizens of
the Kodiak Island Borough.
Objectives for 2002 -2003
• 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.
-46-
MANAGER'S OFFICE
EXPENDITURES
-47-
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$115,343
$111,806
$121,320
$141,915
$148,020
Fringe Benefits
33,227
23,302
34,640
37,643
42,390
Support Goods & Services
38,472
29,165
32,020
32,704
33,320
Capital Outlay
0
0
0
0
0
Allocated to other funds
0
(5,000)
(5,000)
(5,000)
(25,000)
TOTAL
$187,042
$159,273
$182,980
$207,262
$198,730
PERSONNEL
Number of Employees
Position:
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
Borough Manager
1
1
1
1
Administrative Assistant
1
0
1
1
Secretary III
0
1
0
0
TOTAL
2
2
2
2
-47-
rr
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 2002 -2003
• 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
0
-48- 1
i
CLERK'S OFFICE
Personnel Services
Fringe Benefits
Support Goods & Services
TOTAL
Position:
Borough Clerk
Borough Deputy Clerk
Assistant Clerk
TOTAL
EXPENDITURES
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$123,992
$132,604
$150,470
$138,199
$149,490
32,390
32,346
41,680
27,341
33,418
70,240
98,242
93,230
96,223
92,030
$226,622
$263,192
$285,380
$261,763
$274,938
Special Meetings
14
PERSONNEL
3
10
Joint Work Sessions
Number of Employees
7
7
10
Work Sessions
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
Other Meetings Attended
1.00
1.00
1.00
1.00
Plats Filed
1.00
1.00
1.00
1.00
Plats added /archived
1.00
1.00
1.00
1.00
Beverage Licenses Reviewed
3.00
3.00
3.00
3.00
PERFORMANCE INDICATORS
-49-
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Ordinances
15
28
17
30
Resolutions
31
46
49
40
Minutes (pages)
207
119
180
200
Regular Assembly Meetings
22
22
21
24
Special Meetings
14
8
3
10
Joint Work Sessions
8
7
7
10
Work Sessions
31
17
23
24
Other Meetings Attended
12
6
8
8
Plats Filed
25
26
18
20
Plats added /archived
69
25
19
30
Beverage Licenses Reviewed
4
8
8
5
Gaming Licenses Reviewed
5
9
4
6
Borough Newspage Publications
54
70
52
65
Elections
2
4
2
1
Initiative Petition
0
1
1
0
Absentee Voters - municipal
160
118
n/a
n/a
Absentee Voters - general
397
1,421
n/a
n/a
Registered Voters
n/a
10,421
n/a
n/a
Registered Voters - municipal
9,935
10,311
n/a
n/a
Registered Voters - general
10,421
10,421
n/a
n/a
Code Supplements
4
4
4
4
Archival Records Destroyed
64.5 cu.ft.
57 cu.ft.
75 cu.ft.
80 cu.ft.
Archival Records Added
52.5 cu.ft.
48 cu.ft.
93 cu.ft.
50 cu.ft.
Notary
110
100
114
100
Passports filed
520
457
427
400
-49-
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 2002 -2003
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
-50-
LEGAL SERVICES
Legal Fees
Support Goods & Services
TOTAL
-51-
EXPENDITURES
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$129,506
$411,684
$223,250
$173,254
$150,000
68,360
23,654
36,000
20,997
34,200
$197,866
$435,338
$259,250
$194,251
$184,200
-51-
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 2002 -2003
• To maintain the Certificate of Achievement Award for Financial Reporting for fiscal year 2002.
• 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 2002 budget.
We also received the award in fiscal years 1990 through 2001.
❖ Upon submittal of our fiscal year 2001 annual report, we received GFOA's Certificate of Achievement Award. We
also received Certificate of Achievement awards for fiscal years 1988 through 2000. We are hoping to receive one
for our fiscal year 2002 report.
❖ We have maintained our high rate of tax collections. At this time, 97% of FY 2001 and 98% of FY 2002 taxes have '
been collected.
FINANCE
Personnel Services
Fringe Benefits
Support Goods & Services
Capital Outlay
Allocated to other funds
TOTAL
Position:
Finance Director
Accountant
Accounting Technician
Clerk/Cashier
Secretary III
TOTAL
PERSONNEL
Number of Employees
F.Y. 2000
1
2
2
1
1
7
F.Y. 2001
EXPENDITURES
1
1
2
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$344,722
$353,568
$370,460
$352,294
$376,850
95,845
92,120
101,220
89,238
97,468
59,932
73,636
77,230
73,287
81,070
0
0
3,000
0
0
(130,855)
(129,740)
(96,000)
(95,475)
(71,220)
$369,644
$389,584
$455,910
$419,344
$484,168
PERSONNEL
Number of Employees
F.Y. 2000
1
2
2
1
1
7
F.Y. 2001
F.Y. 2002
1
1
2
2
2
2
1
1
1
1
7
7
PERFORMANCE INDICATORS
F.Y. 2003
2
2
1
-53-
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Monthly Financials
7 working days
7 working days
7 working days
7 working days
Annual Report (CAFR)
November 30
January 31
December 26
November 30
Personnel Turnover
1
1
2
1
Total Tax Levy
$7,094,389
$7,502,556
$7,554,226
$7,662,434
Current Tax Collections
$6,873,327
$7,276,075
$7,401,663
$7,509,185
Percent of Current Taxes Collected
97%
97%
98%
98%
Outstanding Delinquent Taxes
$294,604
$342,021
$341,345
$350,000
Number of Residential Garbage Accounts
440
424
434
445
Certificate of Achievement
Yes
Yes
Yes
Yes
Distinguished Budgetary Presentation
Yes
Yes
Yes
Yes
Commercial Garbage Accounts
400
340
314
310
-53-
M
PROGRAM BUDGET SUMMARY
FINANCE/MANAGEMENT INFORMATION SERVICES
Program Description
M
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
To continue to provide the very best, cost - effective data processing services to the Borough and KIBSD.
To continue to use all standard available resources to ensure user satisfaction while investigating innovations to
increase productivity.
To optimize the Borough's management information systems through the use of computer resources where
applicable.
To increase productivity through teamwork, sharing information, and pooling resources.
Objectives for 2002 -2003
0 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.
E
-54-
1
PERFORMANCE INDICATORS
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
FINANCE /MANAGEMENT INFORMATION SERVICES
PROJECTED
Devices
148
148
'
150
Network users supported
EXPENDITURES
375
50
50
Communications Lines
25
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
12
12
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
0
Personnel Services
$256,725
$186,812
$193,530
$163,592
$189,100
2,100
Fringe Benefits
70,186
49,925
50,670
42,964
52,678
'
Contracted Services
Support Goods & Services
0
128,849
0
203,208
0
271,200
14,729
217,996
0
257,690
Capital Outlay
40,521
10,092
238,880
214,625
42,500
Allocated to other funds
(167,025)
(156,145)
(138,650)
(138,650)
(142,000)
'
TOTAL
$329,256
$293,892
$615,630
$515,256
$399,968
PERSONNEL
'
Number
of Employees
Position:
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
MIS Director
0.25
0.00
0.00
0.00
'
Senior System Analyst
1.00
1.00
1.00
1.00
Operations Supervisor
1.00
1.00
1.00
1.00
'
LAN Administrator
PC Technician 1
1.00
1.00
1.00
1.00
1.00
0.00
1.00
0.00
TOTAL
4.25
4.00
3.00
3.00
PERFORMANCE INDICATORS
-55-
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Devices
148
148
148
150
Network users supported
375
375
50
50
Communications Lines
25
25
25
25
Local Area Networks
10
12
12
12
Token Ring Connection
60
60
5
0
Wide Area Ethernet Connections
8
8
70
75
Work Requests
2,100
2,400
2,400
3,000
Network servers
26
28
28
28
AS400 users supported
120
120
-55-
kl
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 2002 -2003
• 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 Womens 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 I
No significant budget changes except for the incorporation of allocated funds from the Land Sale and E-911 budgets
to better reflect the impact of those services on the Assessing budget. I
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.
•S Completed many activities that were historically completed by the Resource Manager.
❖ Technical and appraisal support for a variety of other Borough projects.
-56- 1
ASSESSING
c
EXPENDITURES
Position:
Assessor
Appraiser
Assessment Clerk I
Assessment Clerk 11
TOTAL
ASSESSED VALUE
Real Property (net after all exemptions)
Personal Property
Total Assessed Value
CHANGE IN VALUE FROM PRIOR YEAR
Real Property
Personal Property
Total Value Increase From Prior Year
NUMBER OF PARCELS
Number of Personal Property Accounts
ASSESSED VALUE PER EMPLOYEE
PERSONNEL
Number of Employees
F.Y. 2000
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
1
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$212,863
$201,768
$216,880
$141,668
$178,820
Fringe Benefits
59,824
50,120
53,010
28,640
39,410
Support Goods & Services
26,492
37,071
41,800
42,769
42,050
Capital Outlay
2,355
0
1,000
0
0
Allocated to Projects
(22,220)
0
(37,000)
(37,000)
(13,000)
TOTAL
$279,314
$288,959
$275,690
$176,077
$247,280
Position:
Assessor
Appraiser
Assessment Clerk I
Assessment Clerk 11
TOTAL
ASSESSED VALUE
Real Property (net after all exemptions)
Personal Property
Total Assessed Value
CHANGE IN VALUE FROM PRIOR YEAR
Real Property
Personal Property
Total Value Increase From Prior Year
NUMBER OF PARCELS
Number of Personal Property Accounts
ASSESSED VALUE PER EMPLOYEE
PERSONNEL
Number of Employees
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
4
4
4
4
PERFORMANCE INDICATORS
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
$594,870,287
$626,906,351
$635,931,458
$642,995,612
120,498,249
121,849,192
116,117,602
117,456,245
$715,368,536
$748,755,543
$752,049,060
$760,451,857
$17,318,578
$33,387,007
$9,025,107
$7,064,154
11,193,566
1,350,943
(5,731,590)
1,338,643
$28,512,144
$34,737,950
$3,293,517
$8,402,797
5,149
5,206
5,224
5,227
1,687
1,683
1,734
1,905
$178,842,134 $187,188,886 $188,012,265 $188,149,491
-57-
PROGRAM BUDGET SUMMARY
ENGINEERING AND FACILITIES
Program Description
The Engineering and Facilities department is responsible for solid waste disposal in the KIB, which includes:
recycling, landfill operations, metal recycling, waste hauling, and hazardous waste disposal. This department is responsible
for direct operation, maintenance and repair of all borough facilities, which includes: the Borough Building, the Kodiak
Fisheries Research Center, the Chiniak Library and Tsunami shelter, the Red Cross Building, and the Spruce Cape Heliport,
but does not include the Kodiak Island Borough School District ( KIBSD) facilities and hospital facilities. The Engineering
and Facilities department is responsible for direct operation, maintenance and repair of all KIB owned parks and recreation
facilities, which include: Smokey's Recreation Facility (BMX park and baseball diamond), the Anton Larsen Bay boat launch
facility, and eight other parks. Engineering and Facilities is also responsible for design and construction of all capital and
repair projects in the borough, which include: major maintenance and construction of all KIB owned facilities including
KIBSD and hospital facilities.
The Engineering and Facilities department administers Borough codes related to construction and utility
improvements. The staff is responsible for grant generation and management, fiscal management of capital and maintenance
projects, and facilities inspections of KIB owned facilities. Additionally, Engineering and Facilities staff manages service
district contracts and acts as liaison for the service districts and the Kodiak Island Borough.
Goal
To design, construct, operate, maintain and repair all the Kodiak Island Borough owned facilities and to manage the
programs that have been entrusted to the Engineering and Facilities department in order to maximize the benefits
obtained for the costs expended.
Objectives for 2002 -2003
• Complete Phase I, access and parking at Providence Kodiak Island Medical Center.
• Complete the Anton Larsen Bay sportfishing access improvements.
• Complete Oil and Water separator building at the baler.
• Continue support for service areas
Significant Budget Changes
No significant budget changes.
I .
-58- 1
ENGINEERING AND FACILITIES
EXPENDITURES
PERSONNEL
Number of Employees
Position:
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
1
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$80,876
$55,254
$170,860
$67,464
$108,460
Fringe Benefits
21,067
13,442
50,990
16,107
41,495
Contracted Services
0
751
0
4,460
3,200
Support Goods & Services
80,754
55,863
64,480
54,642
64,480
Allocated to Projects
0
(40,000)
(160,000)
(40,000)
(120,000)
TOTAL
$182,697
$85,310
$126,330
$102,673
$97,635
PERSONNEL
Number of Employees
Position:
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
Engineering and Facilities Director
1
1
1
1
Project Manager
0
0
1
1
Secretary III
1
1
1
1
Project Assistant
1
0
0
0
TOTAL
3
2
3
3
The Engineering /Facilities department was moved from the Special Revenue Fund to the General Fund
in fiscal year 2001, data for fiscal year 2000 is shown for informational purposes.
-59-
ri
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 2002 -2003
• Complete a revision of the Larsen Bay Comprehensive Plan.
• Investigate low -cost software solutions to move from manual to computer aided permit data management.
• Work with the state and federal governments on the continued implementation of the Kodiak Sub -area Oil
Spill Contingency Plan.
• Update the Kodiak Island Borough Coastal Management Plan in conjunction with Phase I Comprehensive
Plan revision and update.
• Continue work on the Kodiak Road System Comprehensive Trail Plan.
• Continue implementation of the Kodiak Island Borough zoning enforcement policy to correct zoning
violations, including the use of legal action when necessary.
• Continue to provide Borough decision makers with timely, quality information when needed.
• Continue to perform routine assignments efficiently, including review of code sections the department is
responsible for administering, particularly Titles 16 and 17.
• In cooperation with Assessing, MIS and the other borough departments, continue the transition from
automated mapping services to a Geographical Information System (GIS).
Significant Budget Changes
No significant budget changes.
Previous Year's Accomplishments
❖ The department continued to function as an information and referral center for Borough residents and non - residents,
providing, for example, a focal point about coastal development activities in the region.
❖ The department also continued its involvement in oil spill planning activities in the Kodiak Island Borough. This
included initial development of a framework for providing oil spill response equipment, training and response
planning to protect Kodiak Island Borough resources from the impacts of future oil spills and the review of individual
vessel and facility oil spill contingency plans.
❖ Issued 162 zoning compliance permit; most zoning compliance permits issued at the time of application.
M
COMMUNITY DEVELOPMENT
EXPENDITURES
PERFORMANCE INDICATORS
Zoning Compliance Permits Issued
Planning & Zoning Commission Cases
Zoning Violations - Complaints Responded To
Federal & State Project Reviews
Junk Cars Removed by the Junk Removal Program
Other Junk Removed by the Junk Removal Program
Linear feet of maps produced
F.Y. 2000
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ESTIMATED
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$239,829
$270,852
$276,680
$283,183
$299,750
Fringe Benefits
65,390
67,620
81,530
72,364
74,576
Professional Services
(468)
0
0
0
30,000
Support Goods & Services
40,217
54,754
57,880
53,519
62,480
Allocated to Projects
(40,267)
(15,851)
(36,000)
(36,000)
(33,000)
TOTAL
$304,701
$377,375
$380,090
$373,066
$433,806
PERSONNEL
Number of Employees
Position:
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
Community Development Director
1
1
1
1
Associate Planner /L.R. Planning
1
1
1
1
Associate Planner /Enforcement
0
0
1
1
Assistant Planner
1
1
0
0
Draftsman/Technician
1
1
1
1
Secretary III
1
1
1
1
TOTAL
5
5
5
5
PERFORMANCE INDICATORS
Zoning Compliance Permits Issued
Planning & Zoning Commission Cases
Zoning Violations - Complaints Responded To
Federal & State Project Reviews
Junk Cars Removed by the Junk Removal Program
Other Junk Removed by the Junk Removal Program
Linear feet of maps produced
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
140
160
162
160
60
60
60
60
80
30
30
30
60
70
70
70
300
320
320
320
10 tons
10 tons
15 tons
30 tons
3,000 ft
6,000 ft
6,000 ft
6,000 ft
-61-
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 2002 -2003
• 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.
• 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.
r
-62-
BUILDING INSPECTION
EXPENDITURES
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Contracted Services $115,770
$124,606
$105,000
$122,377
$124,500
Support Goods & Services 4,702
5,302
5,510
5,690
5,500
TOTAL $120,472
$129,908
$110,510
$128,067
$130,000
PERFORMANCE INDICATORS
-63-
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Commercial Building Permits
54
33
29
30
Residential Building Permits
156
198
221
200
Borough Plumbing Permits
80
80
84
78
Borough Electrical Permits
110
120
121
120
ISO Rating
received
received
3
3
-63-
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 2002 -2003
• 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.
WE
ECONOMIC DEVELOPMENT
Professional Services
Chamber of Commerce
Support Goods & Services
TOTAL
EXPENDITURES
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
4,755
5,000
33,000
33,000
0
0
$37,755
$38,000
F.Y. 2002
F.Y. 2002
F.Y. 2003
BUDGET
ACTUAL
BUDGET
41,000
28,500
61,100
40,160
40,153
33,000
0
0
30,000
$81,160
$68,653
$124,100
-65-
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 2002 -2003
• 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
because of staff turnover at the accountant level and our new accountant will be on leave during the audit.
t
t
-66-
GENERAL ADMINISTRATION
EXPENDITURES
07-
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$1,934
$0
$0
$0
$0
Fringe Benefits
13,878
45,428
45,310
77,746
0
Professional Services
27
2,000
5,000
5,250
1,000
Audit Expense
78,433
115,408
110,000
75,808
120,000
Support Goods & Services
83,589
76,574
125,870
113,625
151,870
TOTAL
$177,861
$239,410
$286,180
$272,429
$272,870
07-
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 2002 -2003
• 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.
ai
11
-68-
EMERGENCY PREPAREDNESS
EXPENDITURES
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Support Goods & Services $2,790
$3,002
$5,500
$2,422
$5,500
TOTAL $2,790
$3,002
$5,500
$2,422
$5,500
PERFORMANCE INDICATORS
F.Y. 2000 F.Y. 2001 F.Y. 2002 F.Y. 2003
ACTUAL ACTUAL ESTIMATED PROJECTED
Number of Tsunami Sirens 18 18 18 18
-69-
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 2002 -2003
• 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 KIND stated as mill Rate Equivalents
" I
I
1
{111 ■ ■ ■ ■
1994 1995 1998 1997 1998 1999 2000 2001 2002 2003
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.
r
I
-70-
MOEN
1
■ ■
■
OEM
, ■
■
■
■ ■
■
11
■ 11
1
I I
. ■
■
11
■
1 11'
■
■
.
1994 1995 1998 1997 1998 1999 2000 2001 2002 2003
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.
r
I
-70-
SCHOOL DISTRICT SUPPORT
EXPENDITURES
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Professional Services
$502,754
$507,990
$520,000
$517,085
$520,000
Audit Expense
49,038
49,339
37,000
31,924
37,000
Support Goods & Services
44,349
36,917
45,000
38,421
56,500
Operating Transfers
Building & Grounds
22,640
24,000
50,670
50,670
50,670
KIBSD
5,556,310
5,966,440
6,331,440
6,331,440
6,626,440
Debt Service
325,250
239,590
393,180
393,180
318,740
TOTAL
$6,500,341
$6,824,276
$7,377,290
$7,362,720
$7,609,350
Bororough Contributions per Student
eA
61113
3,000
2,500
2.W0
w
$ 1,500
1,000
500
® -7I-
1994 1995 1996 1997 1998 1999 2000 2001 2002
4I
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 2002 -2003
• 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.
-72-
3
7
3
s
7
3
a
a
P
HEALTH & SANITATION
EXPENDITURES
- 73 -
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Emergency Medical Services
$15
$0
$0
$0
$0
Mental Health Center
0
4,788
4,753
4,753
0
Animal Control
52,000
52,000
52,000
60,000
60,000
Ambulance Service
65,000
0
0
0
0
Council on Alcoholism
29,802
28,816
28,756
28,756
21,466
State Health Services - Village
9,342
6,385
8,883
8,883
0
State Health Services -KANA
1,420
2,554
2,535
2,535
0
Women's Resource & Crisis Center
28,164
36,807
38,684
38,684
36,328
American Red Cross
1,750
1,750
2,500
2,500
2,500
Kodiak Baptist Mission
18,752
17,446
33,268
33,268
30,000
Small World Day Care Center
0
0
8,000
8,000
0
Special Olympics
7,000
7,000
7,000
7,000
7,000
Health Center Support
3,363
3,672
3,500
3,444
0
Senior Citizen Support
25,000
24,704
24,704
24,704
27,720
Kodiak Respite Care /Hope Resrc
5,000
5,000
5,000
5,000
5,000
KANA Family Center
0
0
0
0
12,000
Salvation Army
7,500
7,500
8,500
8,500
9,060
Brother Francis Shelter
25,000
25,000
29,820
29,820
32,000
Kodiak Youth Services Network
0
0
0
0
5,000
Kodiak State Fair Board
0
0
15,000
15,000
0
Kodiak Area Transit
0
0
0
0
10,000
Threshold Services
0
0
0
0
10,315
Unallocated Funds
0
0
14,017
0
12,511
Operating Transfers:
Debt Service
451,780
370,650
0
0
0
TOTAL EXPENDITURES
$730,888
$594,072
$286,920
$280,847
$280,900
- 73 -
w
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
To 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 2002 -2003
• 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.
M i
11
-74-
EDUCATION, CULTURE & RECREATION
EXPENDITURES
-75-
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
KMXT Public Radio
$7,500
$7,500
$7,609
$7,609
$7,500
Historical Society
5,000
4,968
4,500
4,500
4,500
Summer Basketball
5,000
5,000
0
0
0
Kodiak Island Sportsmen Assn
0
0
2,500
2,500
5,400
Kodiak Arts Council
15,000
15,000
15,000
15,000
15,000
Village Libraries
16,500
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
8,000
7,583
7,583
7,583
8,135
Kodiak College
60,000
60,000
60,000
60,000
60,000
Kodiak Little League
5,000
5,000
5,600
5,600
5,600
Santa to the Villages
2,300
2,300
2,300
2,300
0
Karluk IRA Council
8,200
0
0
0
0
KANA Youth Olympics
2,000
2,000
0
0
0
KANA Family Center
12,000
12,000
12,000
12,000
0
Kodiak Youth Services Network
5,000
5,000
5,000
5,000
0
Girl Scouts
1,000
1,000
2,050
2,050
2,050
Kodiak Football League
3,000
0
0
0
5,000
St. Mary's School
0
0
2,085
2,085
1,097
Unallocated Funds
0
0
8,553
0
11,948
Operating Transfers
5,130
5,130
0
0
0
TOTAL
$166,630
$153,481
$155,780
$147,227
$147,230
-75-
Im
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 2002 -2003
N/A
Significant Budget Changes
N/A
-76-
TRANSFERS
Operating Transfers
Mental Health
Debt Service
Debt Service Other
Capital Projects -KIB
TOTAL
F.Y. 2000
ACTUAL
EXPENDITURES
F.Y. 2001
ACTUAL
F.Y. 2002 F.Y. 2002 F.Y. 2003
BUDGET ACTUAL BUDGET
$0
$323,296
$0
0
0
20,000
33,905
0
0
22,000
0
10,000
$55,905
$323,296
$30,000
- 77 -
$0
$0
20,000
0
25,034
0
10,000
0
$55,034
$0
SPECIAL REVENUE FUNDS
SPECIAL REVENUE FUNDS
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
The overall revenue budget for Special Revenue Funds is $16,551,444.
f REVENUE
K,
f Y TAX
ROYALTIES
3%
NEOUS
LAND SAi
76%
LAND SALES
Facilities Fund. In December 1995 the Kodiak Island Borough entered into an agreement with the Exxon Valdez
Oil Spill Trustee Council ( EVOSTC) to sell all of the Borough's rights on Shuyak Island to the State of Alaska. The
proceeds of the sale established the Facilities Fund, which currently accounts for eighty -four percent of the total Special
Revenue Funds revenue budget. This fund will receive a final payment in the amount of $11 million from EVOSTC this
fiscal year.
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 revenues 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. The amount budgeted for fiscal year 2003 is based on the remaining active land sale accounts.
INTEREST EARNINGS
Penalties and Interest. The majority of this revenue is from the Facilities Fund and it is for interest earned on
investments. It is estimated that the interest that will be earned is $2,024,520. The estimated amount for the Service Areas,
Fire Protection Areas, and Lighting Areas funds is $14,900. This interest is earned based on the cash balance of the funds.
The interest budgeted was a conservative one due to the recent decline in the interest rates.
-79-
0
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 Programs. Alaska Statutes (AS) 44.47.250 - 44.47.3 10 created the State of Alaska Day Care
Assistance Act, this statute 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 paid 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 2003 is $540,000.
Alaska Coastal Management Program (ACMP) AS 46.40.010 - 46.40. 100 State grant for development and
implementation of local coastal district programs. The State of Alaska matches federal funding for coastal management and
provides grants to eligible communities to implement the Alaska Coastal Management Program, at a local level. The ACMP
is a vehicle for managing coastal resources to achieve a balance between economic growth and resource protection. The
Kodiak Island Borough Coastal Management Program (KIBCMP) was adopted in 1984 at the local, state and federal levels.
Since adoption, all levels of government have used the KIBCMP to assist decision- making about development projects.
Permit applications for projects that would affect natural resources in the Borough are reviewed to ensure that they are
consistent with the KIBCMP. Funding in FY 2003 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, 2
LEPC representatives, 2 local government representatives, and a member of the general public, work with Alaska Department
of Emergency Services to decide grant funding levels and LEPC grant awards, based on the availability of funds appropriated
by the state legislature for LEPC's. LEPC support and grant administration have historically been shared by 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 spills 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 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 2003.
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 2003 is $70,000.
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 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 does change these amounts based on cost of living adjustments and available funds. The estimate for
FY2003 is $14,280. This budgeted figure was based on what we received in fiscal year 2002.
3
-80-
PROPERTY TAX
Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010 - 29.45.500. We have several service districts
that levy a mill rate and collect taxes on the property located within their boundaries. The following table shows these service
districts, the assessed value of the property within their boundaries, their mill rate and the amount of taxes due them.
Service District
Womens Bay Road Service Area
Road Service Area No. 1
Monashka Bay Road Service Area
Bay View Road Service Area
Fire Protection Area No. 1
Womens Bay Fire Department
Woodland Acres Street Light Service Area
KIB Airport Fire Protection District
Net Taxable
Mill Levy
Property
Value
Tax
$44,621,862
2.00
$89,244
$112,097,005
1.25
$140,121
$15,659,580
1.50
$23,489
$5,547,099
1.00
$5,547
$201,346,466
1.50
$302,020
$46,482,462
1.25
$58,103
$25,341,079
0.00
0
$13,225,152
1.25
$16,531
The property taxes actually budgeted are slightly less than the table above due to the different service district boards
wanting to be somewhat conservative in their revenue projections. Generally 85% of property taxes are from real property,
15% comes from personal property. Overall, the current Borough -wide delinquency rate is 1.99 %.
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 2002 generated $50,671 in revenues; we budgeted a very conservative $45,000 for fiscal year 2003.
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 2003, the Borough is charging an annual rate of $1.85 per square foot,
which equates to $394,080 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 2003,
$25,000, is based on the amount of gravel extracted in fiscal year 2002. The royalty rate is $1.25 per cubic yard.
-81-
SPECIAL REVENUE FUND RECAP
SPECIAL REVENUE FUNDS BUDGET SUMMARY
FISCAL YEAR 200212003
Local
Emergency
Welfare to Buildings & Planning Coastal Womens Bay Service Area Service
Child Care Work Land Sales Grounds Committee Management Service Area No. 1 Area No. 2
Beginning Fund Balance 564,745 $53,902 $727,199 ($181,419) $0 ($9,612) $187,697 $258,448 $3,986
Revenues
Property Taxes
Bed Tax
P.I L.O.T - KIHA
Licenses & Permits
Rents & Royalties
Land Sales Activities
Federal Grants
State Shared Revenues
State Grants
Kodiak Arts Council
Transportation Revenues
Penalties & Interest
Miscellaneous
Sale of Shuyak Island
Transfers In
Total Revenues & Transfers In
Total Available Funds
Expenditures
Child Care Assistance
Welfare to Work
Resource Management
KIB Buildings
Coastal Management
Road Maintenance
Public Safety
Entertainment
Economic Development
Transfers Out
Total Use of Funds
Est. Funds Available 6/30/02
0
0
0
0
0
0
82,500
167,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,000
0
0
0
1,000
0
0
0
20,000
0
0
0
0
25,000
385,340
0
0
0
0
0
0
0
205,000
0
0
0
0
0
0
0
70,000
0
0
0
0
0
0
0
0
0
0
0
0
0
3,000
4,000
0
540,000
0
0
0
20,000
25,940
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,000
0
200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
515,670
0
0
0
0
0
540,000
70,000
231,000
901,010
20,000
25,940
110,500
173,500
200
604,745
123,902
958,199
719,591
20,000
16,328
298,197
431,948
4,186
540,000
0
0
0
0
0
0
0
0
0
70,000
0
0
0
0
0
0
0
0
0
231,000
0
0
0
0
0
0
0
0
0
901,680
0
0
0
0
0
0
0
0
0
0
25,940
0
0
0
0
0
0
0
0
0
109,900
237,550
200
0
0
0
0
20,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
600
0
0
540,000
70,000
231,000
901,680
20,000
25,940
110,500
237,550
200
$64,745 $53,902 $727,199 (S182,089) $0 ($9,612) $187,697 $194,398 $3,986
-82-
0
0
0
600
KIB Airport
0
0
0
0
516,270
Monashka
5,470
Fire
Womens Bay
Fire
Woodland
55,820
13,830,254
45,000
16,443,794
Bay Service
Bay View Road
Protection
Fire
Protection
Acres Street
Kodiak Arts
40,118,904
Tourism
44,945,967
Area
Service Area
Area No, 1
Department
District
Light Area
Council
Facilities Fund
Development
TOTAL
$55,127
$3,944
$914,185
$21,526
$48,667
$34,430
$2,293
$26,288,650
$28,404
$28,502,173
19,690
4,600
297,500
54,000
16,700
0
0
0
0
642,490
0
0
0
0
0
0
0
0
45,000
45,000
0
0
500
0
0
0
0
0
0
2,500
0
0
0
0
0
0
0
0
0
21,000
0
0
0
0
0
0
0
0
0
410,340
0
0
0
0
0
0
0
0
0
205,000
0
0
0
0
0
0
0
0
0
70,000
1,410
670
5,000
200
0
0
0
0
0
14,280
0
0
0
0
0
0
0
0
0
585,940
0
0
0
0
0
0
55,820
0
0
55,820
0
0
0
0
0
0
0
0
0
0
2,300
200
0
5,000
200
2,000
0
2,024,520
0
2,039,420
0
0
9,000
21,000
0
0
0
0
0
30,000
0
0
0
0
0
0
0
11,805,734
0
11,805,734
0
0
0
600
0
0
0
0
0
516,270
23,400
5,470
312,000
80,800
16,900
2,000
55,820
13,830,254
45,000
16,443,794
78,527
9,414
1,226,185
102 326
65,567
36,430
58,113
40,118,904
- 73,404
44,945,967
0
0
0
0
0
0
0
0
0
540,000
0
0
0
0
0
0
0
0
0
70,000
0
0
0
0
0
0
0
0
0
231,000
0
0
0
0
0
0
0
0
0
901,680
0
0
0
0
0
0
0
0
0
25,940
23,400
5,470
0
0
0
0
0
0
0
376,520
0
0
408,600
90,800
17,020
9,000
0
0
0
545,420
0
0
0
0
0
0
55,820
0
0
55,820
0
0
0
0
0
0
0
0
45,000
45,000
0 0 0 0 0 0 0 1,002,540 0 1,003,140
23,400 5,470 408,600 90,800 17,020 9,000 55,820 1,002,540 45,000 3,794,520
$55,127 $3,944 $817,585 $11,526 $48,547 $27,430 $2,293 $39,116,364 $28,404 $41,151,447
-83-
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 2002 -2003
• 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 child care.
Significant Budget Changes
No significant budget changes.
-84-
CHILD CARE ASSISTANCE
REVENUES AND EXPENDITURES
PERSONNEL
Number of Employees
Position: F.Y. 2000 F.Y. 2001 F.Y. 2002 F.Y. 2003
Local Administrator 1.0 1.0 1.0 1.0
PERFORMANCE INDICATORS
F.Y. 2000 F.Y. 2001 F.Y. 2002 F.Y. 2003
Average number of families served per month 68 66 80 82
Average number of children served per month 125 143 130 140
-85-
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
State of Alaska Grants
$479,403
$463,388
$540,049
$440,925
$540,000
Misc. - Classified
4,031
0
0
0
0
Use of Fund Balance
0
0
0
0
0
Transfers In
0
0
0
0
0
TOTAL
$483,434
$463,388
$540,049
$440,925
$540,000
Expenditures
Personnel Services
$40,079
$40,745
$42,130
$42,881
$44,380
Employee Benefits
14,171
14,563
17,110
16,333
18,223
Day Care Subsidy
410,528
396,384
464,194
445,871
459,212
Support Goods & Services
15,026
11,697
16,615
14,255
18,185
Capital Outlay
0
0
0
0
0
TOTAL
$479,804
$463,389
$540,049
$519,340
$540,000
PERSONNEL
Number of Employees
Position: F.Y. 2000 F.Y. 2001 F.Y. 2002 F.Y. 2003
Local Administrator 1.0 1.0 1.0 1.0
PERFORMANCE INDICATORS
F.Y. 2000 F.Y. 2001 F.Y. 2002 F.Y. 2003
Average number of families served per month 68 66 80 82
Average number of children served per month 125 143 130 140
-85-
M
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 lands for the maximum benefit of Borough residents. To provide decision makers with the tools and
information to make informed decisions about 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 and to
provide the transfer of developable public lands to the private sector in a cost effective manner.
Objectives for 2002 -2003
• 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
♦ Completed Land Sale No. 14, which included Block 2 of Selief Estates, Lots 1 -5 Sargent Creek subdivision,
and a lot in East Addition.
♦ Completed two land trades to facilitate expanded parking and improved access to North Star School.
♦ Appraised and prepared a ten acre tract for sale in the Monashka Bay area.
♦ Appraised and prepared excess land at North Star School for sale.
r
v
11
-86- 1
RESOURCE MANAGEMENT
$87,420
$40,000
$52,500
$52,910
$15,000
Employee Benefits
REVENUES
AND EXPENDITURES
0
182
0
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
20,000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Capital Outlay
38,992
0
0
0
Annual Use Permit
$1,000
$1,000
$1,000
$1,000
$1,000
Road Fees
0
0
0
0
0
Gravel Sales
30,000
16,406
25,000
21,150
25,000
Principal Payments
323,464
112,128
14,500
564,722
200,000
Cash discounts
(19,900)
0
0
0
0
Interest Payments
15,897
0
0
20,542
5,000
Other
26,475
0
0
296
0
Land Leases
80
0
0
80
0
Use of Fund Balance
0
0
55,250
0
0
Debt Service
0
0
0
0
0
TOTAL
$377,016
$129,534
$95,750
$607,790
$231,000
Expenditures
Personnel Services
$87,420
$40,000
$52,500
$52,910
$15,000
Employee Benefits
177
0
0
182
0
Contracted Services
13,294
36,161
15,000
6,671
20,000
Support Goods & Services
27,522
24,208
28,250
11,435
96,000
Capital Outlay
38,992
0
0
0
50,000
Operating Transfers
0
0
0
10,000
50,000
TOTAL
$167,405
$100,369
$95,750
$81,198
$231,000
PERFORMANCE INDICATORS
-87-
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Electrical right -of -way permits issued
15
0
4
4
Telephone right -of -way permits issued
7
1
1
1
Tax foreclosed parcels
8
7
16
8
Foreclosed Parcels Redeemed
2
2
2
4
-87-
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 2002 -2003
• Maximize the use of the Federal grant.
Significant Budget Changes
The Kodiak Island Borough will not be managing the State portion of this program in fiscal year 2003.
Previous Year's Accomplishments
❖ This program served an average of 80 clients per month. The clients were assessed and placed in work activities. All
clients were monitored each month.
-88-
WELFARE TO WORK
$10,275
$4,740
$5,475
$5,475
$0
Professional Fees
REVENUES
AND EXPENDITURES
111,795
106,484
0
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Personnel Services
5,155
0
6,700
0
State of Alaska Grants
$145,755
$134,968
$117,600
$61,117
$0
Federal Grants
16,028
40,791
66,992
12,711
70,000
TOTAL
$161,783
$175,759
$184,592
$73,828
$70,000
Expenditures
DHSS
Personnel Services
$10,275
$4,740
$5,475
$5,475
$0
Professional Fees
135,003
129,497
111,795
106,484
0
Support Goods & Services
477
731
330
327
0
DOL
Personnel Services
5,155
0
6,700
0
5,006
Employee benefits
1,564
0
1,410
0
1,400
Professional Fees
6,671
40,330
58,238
14,854
63,493
Support Goods & Services
2,638
461
644
589
101
TOTAL
$161,783
$175,758
$184,592
$127,729
$70,000
-89-
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.
To provide for snow removal and parking lot maintenance around all Borough facilities, including school buildings. '
Objectives for 2002 -2003
• Maintain the Borough building, grounds, school buildings and parks. '
Significant Budget Changes
The expenditure budgets for the Building and Grounds funds have increased significantly this year due to increased ,
costs for insurance. This is also why we are increasing the transfer from the Facilities Fund.
-90-
BUILDING AND GROUNDS
REVENUES AND EXPENDITURES
Expenditures
Borough Building
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
KIB Mental Health Center
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
178,311
89,650
140,670
184,098
380,670
Rents & Royalties - KIB
$164,130
$186,390
$205,380
$205,380
$205,380
-City of Kodiak
57,910
65,770
72,460
72,460
72,460
-KIBSD
74,680
84,810
93,440
93,440
93,440
- Borough Building Annex
6,000
8,108
7,680
7,680
7,680
- Kodiak Tribal Council
5,130
9,405
10,260
8,550
0
- Apartment Rent
400
400
400
1,920
1,920
- Mental Health
10
10
0
10
0
-Day Care Assistance
3,560
3,560
4,460
4,460
4,460
Miscellaneous - Classified
2,197
800
0
0
670
Use of Fund Balance
0
0
0
0
0
Transfers In- General Fund KIB
27,770
29,130
50,670
50,670
50,670
Transfers In- Facilities Fund
100,000
92,000
102,230
102,230
465,000
Transfers In -Debt Service
3,911
854
0
0
0
Transfers In- Capital Projects
0
0
0
0
0
TOTAL
$445,698
$481,236
$546,980
$546,800
$901,680
Expenditures
Borough Building
$268,428
$304,987
$377,440
$267,850
$492,140
KIB Mental Health Center
3,006
3,389
1,130
3,226
1,130
School Buildings
178,311
89,650
140,670
184,098
380,670
Parks Operation & Maintenance
29,212
24,635
27,740
24,183
27,740
TOTAL
$478,957
$422,661
$546,980
$479,357
$901,680
-91-
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND - BOROUGH BUILDING
Program Description
The Borough building provides administrative office space for a wide variety of municipal government functions.
Goal
To provide efficient, cost - effective space for public service functions.
Objectives for 2002 -2003
• Upgrade Borough Building with improvements to the architecture.
• Installation of a back -up generator.
• Review of Borough Building roof and appropriate maintenance.
Significant Budget Changes
The Building requires more upgrades and maintenance to meet codes. Insurance costs have also increased.
-92-
BOROUGH BUILDING
EXPENDITURES
-93-
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$32,926
$35,471
$21,700
$40,682
$22,560
Fringe Benefits
10,608
10,392
7,140
11,966
7,305
Contracted Services
0
0
5,000
0
0
Support Goods & Services
223,668
258,742
283,600
208,185
350,700
Capital Outlay
1,226
382
60,000
0
111,575
Operating Transfer -Debt Service Other
0
0
0
0
0
TOTAL
$268,428
$304,987
$377,440
$260,833
$492,140
PERSONNEL
Number
of Employees
Position:
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
Maintenance Worker
0.5
0.5
0.5
0.5
-93-
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 Mental Health Center, and space rent for non - profit programs.
Goal
To provide a safe, useable environment.
Objectives for 2002 -2003
• Maintain insurance on the entire building group.
• Maintain grounds of entire building per agreement with Providence.
• Maintain the structures in accordance with the lease document.
Significant Budget Changes
No significant budget changes.
-94-
MENTAL HEALTH CENTER
EXPENDITURES
-95-
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$1,525
$40
$0
$0
$0
Fringe Benefits
311
21
0
0
0
Support Goods & Services
1,170
3,328
1,130
3,226
1,130
Capital Outlay
0
0
0
0
0
TOTAL
$3,006
$3,389
$1,130
$3,226
$1,130
-95-
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND - SCHOOL BUILDINGS
Program Description
This program provides insurance on all Borough owned school buildings; and provides snow removal and sanding of
all school parking lots as well as removal of gravel from parking lots in the spring.
Goal
To provide safe, adequate buildings and grounds conducive to a learning environment.
Objectives for 2002 -2003
• To have all Borough -owned school buildings fully insured for fiscal year 2002 -2003.
• Continue to provide school -wide roof maintenance support.
• Continue to provide snow removal and sweeping of all school parking lots.
0 Construct additional parking areas to ease overcrowding.
Significant Budget Changes
Insurance costs have risen, and the Borough intends to do more middle sized projects.
-96-
SCHOOL BUILDINGS
EXPENDITURES
-97-
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Salary & Benefits
$9,554
$0
$0
$0
$0
Contracted Services
18,675
0
18,670
21,000
0
Support Goods & Services
120,714
89,650
120,000
163,098
198,670
Capital Outlay
29,368
0
2,000
0
182,000
TOTAL
$178,311
$89,650
$140,670
$184,098
$380,670
-97-
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: Smokey's Recreation Facility (BMX park and baseball diamond), the Anton Larsen
Bay boat launch facility, Island Lake Creek Trail, Monashka Bay Park, Womens Bay Fire District Park, Panamarof Creek
Park, Spruce Cape Park, Mill Bay Park, Otmeloi Park, and the Chiniak School Park.
Goal
To provide a system of parks and facilities to serve the diverse recreational needs of Borough residents.
Objectives for 2002 -2003
• Continue construction at the Anton Larsen Bay boat launch facility.
• To complete the BMX facility.
• In cooperation with City Parks and Recreation, create a rough practice football field at the old Hospital site
on Rezanof Drive.
• Remove old structures at the abandoned park on City property near the treatment facility.
Significant Budget Changes
No significant budget changes
-98-
PARKS OPERATION AND MAINTENANCE
Expenditures
Personnel Services
Fringe Benefits
Contracted Services
Support Goods & Services
Capital Outlay
TOTAL
Position:
Maintenance Worker
New trails/parks construction
EXPENDITURES
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$5,412
$4,813
$0
$2,693
$0
1,507
1,570
0
652
0
17,224
14,889
14,100
15,520
14,100
5,069
3,363
13,640
5,318
13,640
0
0
0
0
0
$29,2 12
$24,635
$27,740
$24,183
$27,740
PERSONNEL
Number of Employees
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
0.5
0.5
0
0
PERFORMANCE INDICATORS
F.Y. 2000 F.Y. 2001
ACTUAL ACTUAL
1 0
-99-
F.Y. 2002 F.Y. 2003
ESTIMATED PROJECTED
0 0
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; and to continue the full integration of the KIBCMP into
the activities of the Kodiak Island Borough Community Development Department.
Objectives for 2002 -2003
• To continue to participate through review, analysis, and comment at the programmatic and policy levels of the
ACMP.
• To continue to participate through review, analysis, and comment in ACMP project reviews.
• To continue representation on the Alaska Coastal Policy Council by an elected official from the Kodiak region.
• To continue staff level representation on the ACMP working group.
• Update and incorporate the KIBCMP into the KIB Comprehensive Plan revision and update, Phase I.
Significant Budget Changes
There are no significant budget changes anticipated for this program.
Previous Year's Accomplishments
❖ Secured grant funding (see Coastal Impact Assistance Program in the Capital Projects section of this document)
in the amount of $189,985. This grant will be used to: update and revise the KIBCMP and the KIB
Comprehensive Plan; provide for aerial photography to be digitized into the Geographical Information System,
and provide for marine debris cleanup and property acquisition for public access.
•:• Review of approximately 35 projects for coastal consistency.
11
COASTAL MANAGEMENT
$15,267
$15,851
$15,000
REVENUES
AND EXPENDITURES
Contracted Services
5,785
F.Y. 2000
F.Y. 2001 F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
Revenues
5,900
Capital Outlay
0
State of Alaska Grants $25,670
$28,440 $25,940
$15,977
$25,940
TOTAL $25,670
$28,440 ' $25,940
$15,977
$25,940
Expenditures
Personnel Services
$15,267
$15,851
$15,000
$15,000
$15,000
Contracted Services
5,785
8,350
5,040
4,500
5,040
Support Services
4,618
4,240
5,900
5,942
5,900
Capital Outlay
0
0
0
0
0
CMG Special Project
0
0
0
0
0
TOTAL
$25,670
$28,441
$25,940
$25,442
$25,940
PERFORMANCE INDICATORS
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Vessel and facility contingency plans reviewed
3
5
3
2
Federal and state project reviews
60
70
70
70
Special projects completed
1
1
1
0
-101-
PROGRAM BUDGET SUMMARY
LOCAL EMERGENCY PLANNING COMMITTEE
Program Description
The Local Emergency Planning Committee (LEPC) of the Kodiak Island Borough has been established pursuant to
federal and state laws. LEPC's are required by federal law to: establish procedures for receiving and processing requests from
the public for information about hazardous materials in the region; prepare and periodically review the local emergency
operations plan; evaluate the need for resources necessary to develop, implement and exercise the emergency operations plan,
and submit recommendations to local governments, and serve as an advisory committee to local government with respect to
emergency planning, training and response.
Goal
Continue to locally implement the requirements of SARA Title III (Federal Community Right -to -Know program);
develop and implement a comprehensive training program for emergency responders in the region; and provide
designated staff support for the LEPC and region -wide emergency response planning programs.
Objectives for 2002 -2003
• Continue region -wide emergency response planning programs.
Significant Budget Changes
This grant has historically been managed jointly by the Kodiak Island Borough and the City of Kodiak. This grant
will be managed by the Kodiak Island Borough Community Development Department during fiscal year 2002 -2003.
Previous Year's Accomplishments
❖ An updated, comprehensive Emergency Operations Plan was completed for the Kodiak region, with "step down
plans" developed for the six villages in the borough.
❖ Kodiak Island Borough staff represented local government as a member of the State Emergency Response
Commission (SERC).
❖ Incident Command System (ICS) training was provided for local emergency response personnel.
❖ An in -depth Haz -mat training program and functional exercise was conducted that incorporated representatives
from the private sector, federal and state governments, the Fairbanks and Anchorage Haz -mat teams, and City of
Kodiak and Kodiak Island Borough staff.
- 102-
LOCAL EMERGENCY PLANNING COMMITTEE
REVENUE
F.Y. 2000
ACTUAL
Revenues
State of Alaska Grants $30,600
TOTAL $30,600
Expenditures
:S AND EXPENDITURES
F.Y. 2001 F.Y. 2002 F.Y. 2002 F.Y. 2003
ACTUAL BUDGET ACTUAL BUDGET
$19,500 $0 $0 $20,000
$19,500 $0 $0 $20,000
Personnel Services
$2,178
$0
$0
$0
$13,000
Contracted Services
25,941
16,877
0
0
5,000
Support Goods & Services
2,481
2,623
0
0
2,000
TOTAL
$30,600
$19,500
$0
$0
$20,000
-103-
PROGRAM BUDGET SUMMARY
WOMENS BAY ROAD SERVICE AREA
Program Description
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 roads, free of snow and ice.
Objectives for 2002 -2003
• The continued program of improving and maintaining existing drainage ditches area wide.
• To improve gravel road surfaces.
• To seal cracks in existing asphalt road surfaces in an effort to preserve the existing road surfaces.
Significant Budget Changes
No significant budget changes.
EXIT
WOMENS BAY SERVICE AREA
$50,647
$12,701
$30,000
$111,928
$88,300
Repairs & Maintenance
REVENUES
AND EXPENDITURES
28,880
1,294
21,600
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Transfers Out
600
0
600
600
Property Taxes
$76,151
$80,956
$78,500
$85,947
$82,500
Annual Use Permits
20,000
20,000
20,000
20,000
20,000
State Shared Revenue
5,875
4,821
0
5,184
3,000
Interest Earnings
10,537
11,230
5,280
4,883
5,000
TOTAL
$112,563
$117,007
$103,780
$116,014
$110,500
Expenditures
Snow Removal /Sanding
$50,647
$12,701
$30,000
$111,928
$88,300
Repairs & Maintenance
18,200
75,347
28,880
1,294
21,600
Grading/Ditching
10,193
13,459
23,000
0
0
Support Goods & Services
355
864
21,300
0
0
Transfers Out
600
0
600
600
600
TOTAL
$79,995
$102,371
$103,780
$113,822
$110,500
PERFORMANCE INDICATORS
Number of miles
12
12
12
12
12
Road Service Cost per Mile
$6,666
$8,531
$8,648
$9,485
$9,208
-105-
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 to provide maintenance service to roads within the district.
To provide safe and useable roads to district residents.
Objectives for 2002 -2003
• To continue encouraging the Borough to pursue the funds for all the roads in the district.
Significant Budget Changes
The mill rate is increasing from 1 to 1.25.
V..
SERVICE AREA N0. 1
REVENUES AND EXPENDITURES
Revenues
Property Taxes
Payment in Lieu of Taxes
State Shared Revenue
Penalties & Interest
Use of Fund Balance
TOTAL
Expenditures
Personnel Services
Fringe Benefits
Snow Removal /Sanding
Repairs & Maintenance
Grading/Ditching
Support Goods & Services
TOTAL
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$54,117
$124,292
$124,000
$131,006
$167,500
237
349
2,000
291
2,000
5,024
4,050
5,000
4,265
4,000
11,952
14,039
8,000
6,383
0
0
0
62,150
0
64,050
$71,330
$142,730
$201,150
$141,945
$237,550
$3,078
$3,041
$3,400
$2,722
$3,400
351
368
750
250
750
46,618
16,415
65,000
85,007
95,000
22,531
35,131
50,000
1,523
40,000
30,413
44,326
30,000
21,924
45,000
2,257
646
52,000
1,131
53,400
$105,248
$99,926
$201,150
$112,557
$237,550
PERFORMANCE INDICATORS
Number of miles
Road Service Cost per Mile
10 10 10
$10,525 $9,993 $20,115
10 10
$11,256 $23,755
- 107-
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 2002 -2003
• 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.
-108-
SERVICE AREA NO. 2
Revenues
Interest Earnings
TOTAL
Expenditures
Support Goods & Services
TOTAL
REVENUES AND EXPENDITURES
F.Y. 2000 F.Y. 2001 F.Y. 2002 F.Y. 2002 F.Y. 2003
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$199 $203 $200 $89 $200
$199 $203 $200 $89 $200
$1 $1 $200
$1 $1 $200
$1 $200
$1 $200
-109-
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 2002 -2003
0 To provide the same high standard of safe and adequate roads at the same mill rate (1.5 mills).
Significant Budget Changes
No significant budget changes.
-110-
MONASHKA BAY ROAD SERVICE AREA
$0
$0
$500
$0
$500
REVENUES
AND EXPENDITURES
3,996
12,000
11,539
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
8,500
Support Goods & Services
74
80
900
Property Taxes
$21,498
$22,338
$19,690
$22,602
$19,690
State Revenue Sharing
1,243
886
1,410
1,081
1,410
Interest Earnings
2,749
3,258
2,300
1,399
2,300
TOTAL
$25,490
$26,482
$23,400
$25,082
$23,400
Expenditures
Personnel Services
$0
$0
$500
$0
$500
Snow Removal /Sanding
12,776
3,996
12,000
11,539
12,000
Repairs & Maintenance
729
0
1,500
0
1,500
Grading/Ditching
10,258
6,303
8,500
19,736
8,500
Support Goods & Services
74
80
900
63
900
TOTAL
$23,837
$10,378
$23,400
$31,338
$23,400
PERFORMANCE INDICATORS
Number of miles
2
2
2
2
2
Road Service Cost per Mile
$11,919
$5,189
$11,700
$15,669
$11,700
-III-
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 2002 -2003
• To provide safe and adequate roads.
Significant Budget Changes
No significant budget changes.
-112-
BAY VIEW ROAD SERVICE AREA
REVENUES
AND EXPENDITURES
F.Y. 2000
F.Y. 2001 F.Y.
2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
$5,057
$5,033
$4,600
$5,338
$4,600
State Shared Revenue
447
371
670
394
670
Interest Earnings
221
242
200
105
200
TOTAL
$5,725
$5,646
$5,470
$5,837
$5,470
Expenditures
Snow Removal /Sanding
$3,920
$879
$2,500
$3,806
$2,500
Repairs & Maintenance
0
1,823
1,000
0
1,000
Grading/Ditching
1,071
1,841
1,970
1,413
1,970
Support Goods & Services
16
17
0
14
0
TOTAL
$5,007
$4,560
$5,470
$5,233
$5,470
PERFORMANCE INDICATORS
Number of miles
1
1
1
1
1
Road Service Cost per Mile
$5,007
$4,560
$5,470
$5,233
$5,470
-113-
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 2002 -2003
• To maintain a force of 20 to 25 trained fire fighters. a
• To respond with a fire engine and fire fighters within five minutes of an alarm on 9010 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.
- 114-
FIRE PROTECTION AREA NO. 1
Revenues
Property Taxes
Payment in Lieu of Taxes
State Shared Revenue
Interest Earnings
Other
Instruction
Use of Fund Balance
TOTAL
Expenditures
Salaries
Allocated
Volunteers
Fringe Benefits
Contracted Services
Support Goods & Services
Capital Outlay
Depreciation
Transfers Out
TOTAL
REVENUES
AND EXPENDITURES
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$252,644
$279,146
$287,500
$289,922
$297,500
710
524
500
436
500
12,675
9,320
5,000
1,685
5,000
36,261
49,403
0
21,323
0
4,859
0
9,000
7,931
9,000
0
4,979
0
0
0
0
0
54,400
0
96,600
$307,149
$343,371
$356,400
$321,297
$408,600
$52,609
$56,541
$65,000
$55,676
$65,000
(2,178)
0
2,000
0
0
4,839
9,185
15,000
13,965
20,000
13,216
11,288
25,500
12,424
25,500
1,680
578
12,000
3,708
12,000
61,795
84,888
100,900
129,076
126,100
10,719
0
111,000
8,879
130,000
0
0
25,000
0
30,000
1,616
985
0
2,664
0
$144,296
$163,464
$356,400
$226,392
$408,600
-115-
PROGRAM BUDGET SUMMARY
WOMENS BAY FIRE DEPARTMENT
Program Description
Womens Bay Volunteer Fire Department is responsible for providing fire suppression services and first responder
level EMS response to the citizens of Womens Bay Fire Protection Area.
Area.
Goal
The department also provides first responder service for structural fire suppression to the Airport Fire Protection
To minimize the impact on life and property attributed to fire through the development and implementation of fire
prevention and suppression programs.
To provide first responder emergency medical response services to the area residents through the training and
continuing medical education decreasing the arrival time of area medical support services.
Objectives for 2002 -2003
• To respond with an engine company within ten minutes of an alarm on 90% of all calls.
• To maintain a trained force of 20 fire fighters.
• To maintain compliance with NFPA and OSHA regulations.
• To increase personnel expertise in fire prevention and suppression activities.
• To maintain, update and upgrade equipment and fire apparatus.
• Provide medical support to the community and increase personnel training.
• Participate and support functional consolidation focusing on area wide joint training development and
standardization.
Significant Budget Changes
The use of a proposed $10,000 to fund facility repairs and maintenance. Replace the existing second floor windows
to meet code requirements and repair roofing damage on the fire station facility.
WOMENS BAY FIRE DEPARTMENT
Revenues
Property Taxes
State Shared Revenue
Interest Earnings
Other
Rent
Use of Fund Balance
Operating Transfers
TOTAL
Expenditures
Personnel Services
Fringe Benefits
Contracted Services
Support Goods & Services
Capital Outlay
Operating Transfers
TOTAL
REVENUES AND EXPENDITURES
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$49,896
$52,899
$52,000
$55,927
$54,000
416
259
0
685
200
9,979
11,365
4,500
4,928
5,000
17
0
0
2,951
12,000
8,250
7,870
9,000
9,000
9,000
0
0
0
0
10,000
600
0
600
14,327
600
$69,158
$72,393
$66,100
$87,818
$90,800
$38
$931
$1,700
($33)
$1,700
0
0
3,000
6
3,000
0
1,701
2,000
85
2,000
25,452
43,381
48,350
57,978
64,350
6,486
14,305
11,050
0
19,750
0
0
0
0
0
$31,976
$60,318
$66,100
$58,036
$90,800
-117-
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 2002 -2003
• To obtain contract fire services for the State Airport
Significant Budget Changes
This year, the Airport Fire Protection District will contract with the Womens Bay Fire District rather than the City of
Kodiak for fire protection services. The fee for this service will be the amount of the real and personal property taxes
received from the Airport Fire Protection District. The mill rate is increasing from 1 to 1.25, which is equivalent to the mill
rate for the Womens Bay Fire Protection Area.
- 118-
AIRPORT FIRE PROTECTION DISTRICT
$15,138
$14,169
$27,890
$0
REVENUES
AND EXPENDITURES
90
89
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
$14,258
$28,010
$13,797
$17,020
Property Taxes $28,482
$13,995
$27,910
$13,728
$16,700
Penalties & Interest 1,129
1,905
100
974
200
TOTAL $29,611
$15,900
$28,010
$14,702
$16,900
Expenditures
Contracted Services
$15,138
$14,169
$27,890
$0
$16,780
Support Goods & Services
90
89
120
70
120
Operating Transfers
0
0
0
13,727
120
TOTAL
$15,228
$14,258
$28,010
$13,797
$17,020
-119-
PROGRAM BUDGET SUMMARY
WOODLAND ACRES STREET LIGHT AREA
Program Description
To provide street lighting to the residents of Woodland Acres.
Goal
To provide street lighting to ensure a safer environment for all residents and visitors of Woodland Acres.
Objectives for 2002 -2003
• To maintain and adequately fund the current street lights throughout Woodland Acres.
Significant Budget Changes
No significant budget changes.
-120-
WOODLAND ACRES STREET LIGHT AREA
$0
$0
$0
5,473
6,000
REVENUES
AND EXPENDITURES
0
3,000
0
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
$0
$0
$0
$0
$0
State Revenue Sharing
54
0
0
0
0
Interest Earnings
2,402
2,181
2,000
783
2,000
Use of Fund Balance
0
0
7,000
0
7,000
TOTAL
$2,456
$2,181
$9,000
$783
$9,000
Expenditures
Personnel Services
Support Goods & Services
Capital Outlay
TOTAL
$0
5,098
0
$5,098
$0
$0
$0
$0
5,473
6,000
4,967
6,000
0
3,000
0
3,000
$5,473
$9,000
$4,967
$9,000
- 121 -
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
J
To increase awareness and participation in the Arts; ensure effective education in the Arts; advocate and promote _
public and private support of the Arts; provide services to artists, arts organizations, and the community, and define
Borough arts needs and recommend long -range solutions and programs.
Objectives for 2002 -2003
• 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.
- 122-
KODIAK ARTS COUNCIL
REVENUES
AND EXPENDITURES
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Council Reimbursement
$53,518
$52,465
$51,720
$56,672
$55,820
TOTAL
$53,518
$52,465
$51,720
$56,672
$55,820
Expenditures
Personnel Services
$42,205
$42,271
$42,270
$44,370
$45,970
Employee Benefits
10,345
9,367
9,450
9,475
8,950
Insurance and Bonding
851
912
0
598
900
TOTAL
$53,401
$52,550
$51,720
$54,443
$55,820
PERFORMANCE INDICATORS
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Membership
(corporations, businesses, families & individuals)
795
800
820
820
Audiences:
Community Performances
9,150
7,000
7,000
7,050
Student/School Events
6,500
6,000
6,000
6,000
Classes/Workshops/Exhibits
2,225
2,225
2,225
2,300
- 123 -
PROGRAM BUDGET SUMMARY
FACILITIES FUND
I �
I �
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 will receive the balance of $11,805,734 this fiscal year.
$6 million of the proceeds were used for the Kodiak Fisheries Research Center in FY96 and the remainder of this '
money is set aside. Interest earnings, after inflation proofing, can be used for capital projects, debt service and insurance on
buildings.
Goal
The single most important goal is to preserve the principal of the fund. Next is to achieve a fair rate of return on our
investments.
Objectives for 2002 - 2003
• The Borough would like to realize a 5% rate of return on our Facilities Fund investments in FY 2003.
Significant Budget Changes
No significant budget changes.
-124-
FACILITIES FUND
Revenues
Interest Earnings
Proceeds - Shuyak Island
TOTAL
Expenditures
Contribution to Fund Balance
Operating Transfers
Building and Grounds
Debt Service
Capital Projects
TOTAL
50,000,000
45,000,000
40,000,000
35,000,000
30,000,000
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
REVENUES AND EXPENDITURES
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$925,970
$1,293,632
$1,313,990
$1,088,166
$2,024,520
4,000,000
4,000,000
4,000,000
4,000,000
11,805,734
$4,925,970
$5,293,632
$5,313,990
$5,088,166
$13,830,254
$0
$0
$4,706,840
$0
$12,827,714
100,000
92,000
102,230
102,230
465,000
278,561
393,330
504,920
504,920
537,540
200,640
301,746
0
0
0
$579,201
$787,076
$5,313,990
$607,150
$13,830,254
Facilities Fund - Fund Balance
FY 1997 - FY 2002 Actual, FY 2003 - FY 2008 Projected
- 125-
FY 1997 FY 1998 FY 1999 FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007
I �
PROGRAM BUDGET SUMMARY
TOURISM DEVELOPMENT
I �
I �I
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 2002 -2003 ,
• To fund a variety of tourism packages available within the Kodiak Island Borough.
Significant Budget Changes
No significant budget changes.
-126-
TOURISM DEVELOPMENT
REVENUES AND EXPENDITURES
e
1
1
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
0
0
0
0
Bed Tax Revenue $37,888
$42,510
$52,000
$41,027
$45,000
Interest Earnings 0
67
200
1
0
TOTAL $37,888
$42,577
$52,200
$41,028
$45,000
Expenditures
Contracted Services
Kodiak Convention Bureau
Alaska Ocean Seas & Fisheries
Village portion
Support Goods & Services
TOTAL
$0
$0
$0
$0
$0
37,900
37,900
47,200
47,200
45,000
0
0
0
0
0
0
0
5,000
0
0
24
16
0
13
0
$37,924
$37,916
$52,200
$47,213
$45,000
- 127-
DEBT SERVICE FUNDS
r
1
I Debt Administration
DEBT SERVICE FUND
The necessity to incur debt in order to finance the capital program carries with it the obligation to manage the debt program
' effectively. As a result, the level of outstanding debt and the borough's ability to incur and repay additional debt bear careful
examination. The Kodiak Island Borough has a written debt policy in the Kodiak Island borough Code, Title 3 — Revenue and
Finance, Chapter 3.01 — Fiscal Policy, 3.01.030
' Debt Policies. The policy is used to analyze the existing debt position of the borough and assess the impact of future
financing requirements on the borough's ability to service additional debt.
1
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
1,800
1,400
1,200
1,000
800
800
400
200
Y"M
- 129-
2002 2003
1994 1998 1998 1997 1998 1999 2000 2001
Net debt as a percentage of the estimated market value of taxable property should not exceed two (2) percent. Between the
years 1994 and 2000 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.
W D1M Per Assessed Value
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed fifteen (15) percent.
Debt Service Expense Per Oovorrxacen111 Funds Expense
15%
14%
13%
12%
11%
10%
9%
8%
7%
8%
5%
4%
3%
2%
1%
0%
1984 1085 1998 1997 1888 1999 2000 2001 2002 200:
Ysan
-130-
10W 1006 10M 1007 10M 1000 2M 1001 no IOW
V—
Summary of Outstanding Debt
General Obligation Bonds
-131-
Outstanding
FY 2003 Requirements
Outstanding
Balance
Balance
July 1,2002
Principal
Interest
June 30,2003
General Obligation
Bonds Series 1993
3,680,000
860,000
171,460
2,820,000
General Obligation
Bonds Series 1994
1,030,000
0
27,810
1,030,000
General Obligation
Bonds Series 1998
9,445,000
50,000
405,170
9,395,000
General Obligation
Bonds Series 2000E
1,365,000
125,000
66,726
1,240,000
General Obligation
Bonds Series 2000F
1,095,000
85,000
82,018
1,010,000
Total
$16,615,000
$1,120,000
$753,184
$15,495,000
-131-
GENERAL OBLIGATION BONDS, 1993 SERIES A
RETIREMENT SCHEDULE
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.
Bonds are payable at First Trust N.A., St. Paul, Minnesota.
-132-
Interest
Principal
Interest
Fiscal
Interest
due
due
due
year
rate
August 15
February 15
February 15
Total
2003
4.4%
85,730
860,000
85,730
1,031,460
2004
4.55%
66,810
900,000
66,810
1,033,620
2005
4.75%
46,335
940,000
46,335
1,032,670
2006
4.9%
24,010
980,000
24,010
1,028,020
$ 222,885
$ 3,680,000
$ 222,885
$ 4,125,770
-132-
GENERAL OBLIGATION BONDS, 1994 SERIES A
RETIREMENT SCHEDUL
1994 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 1994 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.
Bonds are payable at First Trust N.A., St. Paul, Minnesota.
-133-
Interest
Principal
Interest
Fiscal
Interest
due
due
due
year
rate
August 15
February 15
February 15
Total
2003
5.4%
27,810
-
27,810
55,620
2004
5.4%
27,810
-
27,810
55,620
2005
5.4%
27,810
-
27,810
55,620
2006
5.4%
27,810
-
27,810
55,620
2007
5.4%
-
1,030,000
27,810
1,057,810
$ 111,240
$ 1,030,000
$ 139,050
$ 1,280,290
-133-
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.
I
-134-
Interest
Principal
Interest
Fiscal
Interest
due
due
due
year
rate
August 15
February 15
February 15
Total
2003
3.75%
202,585
50,000
202,585
455,170
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
1,543,046
2011
4.30%
119,648
1,305,000
119,648
1,544,296
2012
4.30%
91,590
1,360,000
91,590
1,543,180
2013
4.30%
62,350
1,420,000
62,350
1,544,700
2014
4.30%
32,820
1,480,000
32,820
1,545,640
$ 1,824,779
$ 9,445,000
$ 1,824,779
$ 13,094,558
I
-134-
GENERAL OBLIGATION BOND, 2000 SERIES E
RETIREMENT SCHEDULE
i I I I]�1��1]�i1i.Y.Yi1y
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.
-135-
Interest
Principal
Interest
Fiscal
Interest
due
due
due
year
rate
August 01
February 01
February 01
Total
2003
4.75%
33,363
125,000
33,363
191,725
2004
4.75%
30,394
130,000
30,394
190,788
2005
4.75%
27,306
135,000
27,306
189,613
2006
4.75%
24,100
145,000
24,100
193,200
2007
4.88%
20,656
150,000
20,656
191,313
2008
5.00%
17,000
160,000
17,000
194,000
2009
5.00%
13,000
165,000
13,000
191,000
2010
5.00%
8,875
175,000
8,875
192,750
2011
5.00%
4,500
180,000
4,500
189,000
$ 179,194
$ 1,365,000
$ 179,194
$ 1,723,388
-135-
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.
-136-
LJ
I1
n
Interest
Principal
Interest
Fiscal
interest
due
due
due
year
rate
_ AuRust 01
February 01
February 01
Total
2003
9.00%
41,009
85,000
41,009
167,018
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
$ 217,631
$ 1,095,000
$ 217,631
$ 1,530,263
-136-
LJ
I1
n
SUMMARY OF BONDED DEBT SERVICE REQUIREMENTS TO MATURITY
Annual principal and interest requirements on General Obligation Refunding and Construction Bonds
Year
Principal
Interest
Total
2003
1,120,000
780,993
1,900,993
2004
1,180,000
727,691
1,907,691
2005
1,235,000
669,816
1,904,816
2006
1,295,000
607,786
1,902,786
2007
1,360,000
515,079
1,875,079
2008
1,440,000
469,156
1,909,156
2009
1,505,000
402,606
1,907,606
2010
1,575,000
332,886
1,907,886
2011
1,645,000
259,736
1,904,736
2012
1,360,000
183,180
1,543,180
2013
1,420,000
124,700
1,544,700
2014
1,480,000
65,640
1,545,640
$16,615,000
$ 5,139,268
$ 21,754,268
-137 -
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 2002 -2003
• To meet all debt service requirements when due, thus avoiding any charges for penalties or interest.
Significant Budget Changes
No significant budget changes.
#A-
11
-138- ,
r
t DEBT SERVICE - EDUCATION AND HEALTH
REVENUES AND EXPENDITURES
F.Y. 2000 F.Y. 2001 F.Y. 2002
ACTUAL ACTUAL BUDGET
F.Y. 2002 F.Y. 2003
ACTUAL BUDGET
Expenditures
EDUCATION
Professional Fees
Support Goods and Services
Principal Payments
Loan Payable - EPA
School Bonds - 1989
General Obligation 1993
General Obligation 1998
General Obligation 2000 E
General Obligation 2000 F
Interest Payments
School Bonds - 1989
General Obligation - 1993
General Obligation - 1994
General Obligation - 1998
General Obligation 2000 E
General Obligation 2000 F
SUBTOTAL EDUCATION
HOSPITAL
Professional Fees
Support Goods & Services
Principal - 1993A GO Bond
Principal - 1998 GO Bond
Interest - 1993A GO Bond
Interest - 1994A GO Bond
Interest - 1998 GO Bond
SUBTOTAL HOSPITAL
KARLUK LOANS
Principal
Interest
SUBTOTAL KARLUK LOANS
TOTAL EXPENDITURES
$1,604,897
$1,617,592
$829,370
Revenues
'
State Shared Revenues
16,500
Debt Reimbursement - current
16,500
Debt Reimbursement - 2 yr lag
23,699
Interest Earnings
1,000
Other
6,770
Transfers In
0
TOTALREVENUES
F.Y. 2000 F.Y. 2001 F.Y. 2002
ACTUAL ACTUAL BUDGET
F.Y. 2002 F.Y. 2003
ACTUAL BUDGET
Expenditures
EDUCATION
Professional Fees
Support Goods and Services
Principal Payments
Loan Payable - EPA
School Bonds - 1989
General Obligation 1993
General Obligation 1998
General Obligation 2000 E
General Obligation 2000 F
Interest Payments
School Bonds - 1989
General Obligation - 1993
General Obligation - 1994
General Obligation - 1998
General Obligation 2000 E
General Obligation 2000 F
SUBTOTAL EDUCATION
HOSPITAL
Professional Fees
Support Goods & Services
Principal - 1993A GO Bond
Principal - 1998 GO Bond
Interest - 1993A GO Bond
Interest - 1994A GO Bond
Interest - 1998 GO Bond
SUBTOTAL HOSPITAL
KARLUK LOANS
Principal
Interest
SUBTOTAL KARLUK LOANS
TOTAL EXPENDITURES
$1,604,897
$1,617,592
$829,370
$824,733
$741,380
16,500
16,500
0
16,500
0
23,699
24,718
1,000
31,884
6,770
0
0
0
12,675
0
1,055,591
1,194,600
1,179,840
1,179,840
1,080,620
$2,700,687
$2,853,410
$2,010,210
$2,065,632
$1,828,770
$2,100
$14,225
$0
$0
$0
1,289
4,982
27,700
812
1 ,000
20,833
20,833
20,840
20,833
0
1,080,000
1,155,000
0
0
0
385,000
400,000
415,000
415,000
435,000
25,000
25,000
25,000
25,000
25,000
0
0
120,000
120,000
125,000
0
0
80,000
80,000
0
118,380
40,425
0
0
0
137,105
121,513
104,710
104,713
86,660
28,080
28,080
28,080
28,080
28,080
207,440
206,503
205,570
205,565
204,630
0
0
87,720
75,599
66,730
0
0
107,930
107,931
88,020
$2,005,227
$2,016,560
$1,222,550
$1,183,533
$1,060,120
$2,100
$0
$0
$0
$0
960
584
1,000
780
1,000
375,000
390,000
410,000
410,000
425,000
20,000
25,000
25,000
25,000
25,000
134,203
119,015
102,640
102,635
84,800
27,540
27,540
27,540
27,540
25,540
203,168
202,418
201,480
201,480
200,540
$762,971
$764,557
$767,660
$767,435
$761,880
$0
$0
$4,024
$0
$1,490
0
0
15,976
0
5,280
$0
$0
$20,000
$0
$6,770
$2,768,198
$2,781,117
$2,010,210
$1,950,968
$1,828,770
- 139-
PROGRAM BUDGET SUMMARY
DEBT SERVICE — OTHER
Program Description
This department was set up to handle the long -term portion of the accrued vacation of Kodiak Island Borough
employees.
Goal
To always have sufficient funds to cover the long -term portion of the employees' accrued vacations.
Objectives for 2002 -2003
• To have funds available to cover the long -term portion of the employees' accrued vacations.
Significant Budget Changes
It is not possible to estimate the direction or amount of transfer in this account; therefore we have made the decision
to no longer budget for this account.
-140-
DEBT SERVICE - OTHER
$0
$0
$0
$0
$0
Transfers Out:
REVENUES AND EXPENDITURES
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
0
Buildings and Grounds
3,911
854
0
Transfers In:
0
Fire Service
0
0
0
General Fund KIB
$33,905
$0
$0
$25,034
$0
Buildings and Grounds
0
0
0
1,113
0
Bayside Fire Station
1,616
985
0
2,664
0
TOTAL TRANSFERS IN
$35,521
$985
$0
$28,811
$0
Expenditures
Employee Benefits
$0
$0
$0
$0
$0
Transfers Out:
General Fund
21,745
18,154
0
0
0
Land Sale Fund
0
0
0
0
0
Buildings and Grounds
3,911
854
0
0
0
Fire Service
0
0
0
0
0
TOTAL EXPENDITURES
$25,656
$19,008
$0
$0
$0
- 141 -
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 $448,000 at the end of fiscal year 2003. 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
5,000,000
4,500,000
4,000,000
3,500,000
c 3,000,000
m 2,500,000
c 2,000,000
U.
1,500,000
1,000,000
500,000
0
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003
Years
Bond Ratings
The Borough's bond ratings are further evidence of its financial strength
Moody's Standard
Investors Service And Poors Fitch Ratings
General Obligation, School Refunding, 1989 Aaa AAA
General Obligation, 1993 Aaa AAA
General Obligation, 1994 Aaa AAA
General Obligation, 1998 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.
-142-
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 2002 -2003
• To administer professional and construction contracts in a manner consistent with the appropriate legal
requirements, Borough policies, and department needs for each project.
Significant Budget Changes
I No significant budget changes.
-143-
Revenues:
Fund 410 - Borough Capital Projects $ 2,327,987
Fund 420 -State Capital Grant /Loan 1,505,000
Fund 430 -State Capital Grants 3,257,968
Fund 490 - Enterprise Fund Capital Proiects 3.000.000
138,055 $ 692,430 $ 2,882,36241
1,505,000 -
224,587 - 3,033,381
- 740,000 3,740.000
Projects:
Fund 410 - Borough Capital Projects $ 2,327,987 $ 138,055 $ 692,430 $ 2,882,362
Fund 420 -State Capital Grant /Loan 1,505,000 1,505,000 -
Fund 430 -State Capital Grants 3,257,968 224,587 3,033,381
Fund 490 -Enter rise Fund Ca ital Projects 3 000 000 - 740,000 1740,000
- 144-
$ 712,430 $ 15,000 $ t"a,000 $ - $
997,025 160,000 - - - -
2,241,254 - -
000
' .2.013 $ 869,772 $ 58,511 $ $ $
' 1,000,555 1,734,917 75,232
Z,241,254 959,060 259,687
11
� I
� I
� I
-145-
I �
Capital Projects
Fund 410-Borough Capital Projects:
Life-to-Date
FY 2 002
Completed
Projects
FY 2003
Additions
L-T-D
00
Budget
'
Revenues:
Interest Earnings
$
162,161
$ -
$
$
162,16
1 .'_
I
Sale of 2000 Series E Taxable Bond
-
1,192,870
-
130 East Elementary Doorways
State Matching Grant
133 Red Cross Building Repairs
-
-
150,000
150,000
55,000 -
Total Revenues
$ 1,355,031
$ -
$ 150,000
$
1,505,031
26,500
75,00
'
173 Bayside Classroom Equipment
75,000 -
-
Operating Transfers In:
General Fund
$
499,611
$ 138,055
$ -
4 ,566
25,000 -
'.-5410S
25,000
-
-
50,000
- , - 50,000
'
-4
Facilities Fund
54,330 54,330
53,345
-
492,430
00106 MIS Study
545,775
-
Debt Service
-
53,742 53,742
-
-
01105 High School Roof Repair
ide Fire DepAMhent
$
400,000
$ -
$ -
$
400,000
Faings inn 5kin
,IS Project
20,000
-
-
'
20,00
- -
Tnta► nnaratinn Transfers In
$
972,956
$ 138,0
$ 542,430
$
1,377,331
Projects:
85 Village Metals Removal
$ 150,000 $ -
140,000 -
$ -
-
$ 150,000
'
105 Anton Larsen Dock
114 State Airport Improvements
11,000 -
11,000
117 Heliopad Striping
3,000
4,200 -
-
3,000
"`�' .
'
130 East Elementary Doorways
133 Red Cross Building Repairs
12,000 -
12,000
146 BMX Bike Trail
55,000 -
55,000
159 Borough Parks
26,500 -
-
26,500
75,00
'
173 Bayside Classroom Equipment
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 -00
54,330 54,330
00106 MIS Study
30,000 29,983
-
01 101 Matching School Repair FY -01
53,742 53,742
-
01105 High School Roof Repair
968,106 -
968,106
53,34
02109 Matching School Repair FY -02 KH
_ 53,345 -
-
,IS Project
20,000 -
-
20,00
'
03100 Weatherproof High School Penthouse walls
- -
50,000
50,000
03101 IRMA cricket installation and cleaning
80,000
80,000
1v abatement & carpet`bstall
- -
100,000
100, 0
103 East and Main Elementary paint
50,000
50,
'
03104 Refinish wooden gym floors
60,000
60,000
03105 Northstar School road /parking lot design
50,000
50,000
OIib6` i `6iWet'Cjent 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
400 Undesignated
224,764
144,430
369,194
- 146-
117,161 $
870
$ 1,310,031 $
53,345
20,000 $ 15,000 $ 10,000 $ $
150,000 -
170,000 $ 15,000 $ 10,000
50,000 - - -
492,430 - -
$ 120,994
$ 21,754
$ 7,251 -
139,580
420
-
60
8,205
2,735
-
3,000
-
-
4,200
-
6,778
5,222
-
49,278
4,292
1,431 -
10,231
16,269
- -
"48,200
-
20
-
-
20,624
3,282
1,094 -
MUMMOSUC4,330
_
9,983
53,742
-
740,323
227,783
_
-
37,500
12,500 - - -
-
80,000
-
-
100,000
-
-
25,000
25,000 - - -
-
60,000
- -
-
50,000
50,000
_
20,000
-
50,000
- -
-
7,500
2,500 -
-
20,000
-
-
2,000
6,000 - - -
17,870
-
-
1.292.013
:.•
- 147 -
Project Title: Village Metals Removal
Project Description: Metals Removal from the Villages
Project Number: 85
Expenditure Category Estimated
Prior Years
Project
Total Cost
Total Cost
Expenditures
Balance
2002 -03
2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 10,000
$ 9,419
$ 581
$ 436
$ 145 $ - $ - $ -
Land -
-
Site Investigation
507
93
93
Construction 120,800
Design Services -
-
224
Equipment 11,000
-
Construction 140,000
111,575
28,425
21,319
7,106
Equipment -
Contingency
Other Services
Totals $140,000
Contingency
$ 420
$ 420 $ $ $ $
Cost Beyond 5 -year program: None
Overhead -
-
Fund
Totals 150,000
120,994
29,006
21,754
7,251
Cost Beyond 5 -year program: None
Source of Funding: General Revenue
Fund
Operating Budget Effect: None
Project Title: Anton Larsen Dock Project Number: 105
Project Description: Construct parking area and straighten ramp at the Anton Larsen boat dock.
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration $7,600
$7,597
$ 3
$ 3 $ - $ - $ - $ -
Land
-
-
Site Investigation -
Design Services 600
507
93
93
Construction 120,800
120,576
224
224
Equipment 11,000
10,900
100
100
Other Services
Contingency
Overhead
Totals $140,000
$139,580
$ 420
$ 420 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue
Fund
Operating Budget Effect: $5,000 per year from the Buildings and Grounds Fund
- 148-
I
Project Title: State Airport lrnpro vein enis Project Number: 114
Project Description: Repair old float plane rrash rescue area and float plane access.
'
Expenditure Category Estimated Prior Years
Total Cost Expenditures
Project
Balance
2002 -03
2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 60 $ 60
$ 0
$ 1,500
$ 500 $ - $ - $
Land -
Project
'
Site Investigation
Balance
2002 -03
2003 -04 2004 -05 2005 -06 2006 -07
'
Design Services
$
$ 1,000
$ $ $ $
Construction 10,940
10,940
6,705
2,235
Equipment -
'
Other Services
-
Contingency
3,000
2,000
Overhead -
-
Totals $ 11,000 $ 60
$ 10,940
$ 8,205
$ 2,735 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Fund
$ 3,000
$ 3,000
$ $ $ $
t
Operating Budget Effect: $1,000 per year from the Buildings and Grounds Fund
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Fund
- 149-
Project Title: Helipad Striping
Project Number: 117
Project Description: Paint stripes on the helipad.
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance
2002 -03
2003 -04 2004 -05 2005 -06 2006 -07
'
Administration $ $
$
$ 1,000
$ $ $ $
Land
Site Investigation
Design Services
-
Construction 3,000
3,000
2,000
Equipment
-
Other Services
Contingency
Overhead
Totals $ 3,000 $
$ 3,000
$ 3,000
$ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Fund
Operating Budget Effect: None
- 149-
Project Title: East Elementary Doorways
Project Number: 133
Project Number: 130
Project Description: Install a new interior door at East Elementarv.
Expenditure Category Estimated Prior Years
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance 2002 -03
Total Cost Expenditures
Balance
2002 -03
2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 200 $
$ 200
$ 200
$ - $ $ $ -
Land -
-
-
Site Investigation
Construction 11,000 6,589
4,411 4,411
Design Services -
-
Other Services
Construction 4,000
4,000
4,000
Equipment -
Overhead
-
Other Services
$ 5,222 $ 5,222
$ $ $ $
Cost Beyond 5 -year program: None
Contingency
Source of Funding: General Revenue Fund
Overhead
Operating Budget Effect: None
Totals $ 4,200 $
$ 4,200
$ 4,200
$ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Fund
Operating Budget Effect: None
Project Title: Red Cross Building Repairs
Project Number: 133
Project Description: Complete ADA arressibility with
driveway and ramp.
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance 2002 -03
2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 1,000 $ 189
$ 811 $ 811
$ $ $ $ -
Land -
-
Site Investigation
Design Services
-
Construction 11,000 6,589
4,411 4,411
Equipment
Other Services
Contingency
Overhead
-
Totals $ 12,000 $ 6,778
$ 5,222 $ 5,222
$ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Fund
Operating Budget Effect: None
- 150-
Project Title: BMX Bike Trail Project Number: 146
Project Description: Construct a bike trail fur public use.
Expenditure Category
Estimated Prior Years
Project
Project Number: 159
Project Description: Renovation of Borough parks and football field.
Total Cost Expen ditures
Balance
2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration
$ 6,000 $ 5,553
$ 447
$ 335 $ 112 $ - $ - $ -
Land
-
2003 -04 2004 -05 2005 -06 2006 -07
-
Site Investigation
$ 6,500
$ $ $ - $ -
Land
Design Services
-
Site investigation
Construction
49,000 43,725
5,275
3,956 1,319
Equipment
-
-
"
Other Services
9,769
Equipment -
Contingency
Other Services
Overhead
-
Contingency
Totals
$ 55,000 $ 49,278
$ 5,722
$ 4,292 $ 1,431 $ $ $
Cost Beyond 5 -year program:
None
Totals $ 26,500 $ 10,231
Source of Funding: General
Revenue Fund
$ $ $ $
Cost Beyond 5 -year program: None
Operating Budget Effect:
$10,000 per year from the Buildings
and Grounds Fund
Project Title: Borough Parks
Project Number: 159
Project Description: Renovation of Borough parks and football field.
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance
2002 -03
2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 6,500 $
$ 6,500
$ 6,500
$ $ $ - $ -
Land
-
-
Site investigation
Design Services -
Construction 20,000 10,231
9,769
9,769
Equipment -
Other Services
Contingency
Overhead -
Totals $ 26,500 $ 10,231
$ 16,269
$ 16,269
$ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Fund
Operating Budget Effect: $2,000 per year
- 151 -
1
1
I I
Project Title: Bayside Classroom Equipment Project Number: 173
Project Description: Divider wall for classroom
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 5,000 $ 1,035 $ 3,965 $ $ $ - $ - $ -
Land - -
Site Investigation
Design Services 5,000 5,000
Construction 63,000 47,165 15,835
Equipment - - -
Other Services 2,000 2,000
Contingency -
Overhead
Totals $ 75,000 $ 48,199 $ 26,801 $ $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Special Revenue Fund
Operating Budget Effect: None
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 2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 20,000 $ 20 $ 19,980 $ $ $ $ $ -
Land - -
Site Investigation
Design Services 27,500 27,500
Construction 350,000 350,000
Equipment -
Other Services 2,500 2,500
Contingency -
Overhead -
Totals $ 400,000 $ 20 $ 399,980 $ $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Special Revenue Fund
Operating Budget Effect: $10,000 per year
- 152-
Project Title: State Fair & Rodeo Water Project
Project Number: 182
Project Description: Upgrade water system.
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance
2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 5,000 $ $
5,000
$ 3,282 $ 1,094 $ $ - $ -
Land
Site investigation -
-
Design Services 2,000
2,000
Construction 18,000 20,624
(2,624)
Equipment -
Other Services
Contingency
Overhead -
- -
Totals $ 25,000 $ 20,624 $
4,376
$ 3,282 $ 1,094 $ $ $
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 $ $ $ $ $
Land
Site Investigation
Design Services -
Construction 20,000 20,000
Equipment
Other Services
Contingency
Overhead
Totals $ 22,000 $ $ 22,000 $ $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Special Revenue Fund
Operating Budget Effect: None
- 153 -
I �
I I
FE
Project Title: High School Roof Repair
Project Number: 01105
Project Description: Sale of Series 2000F General Obligation Bonds
for High School roof repair.
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance
2002 -03
2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 68,106 $ 65,310
$ 2,796
$ 2,796
$ $ - $ - $
Land -
-
Site Investigation
Design Services - -
-
Construction 900,000 675,013
224,987
224,987
Equipment - -
-
-
Other Services
Contingency
Overhead
Totals $ 968,106 $ 740,323
$ 227,783
$ 227,783
$ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: G.O. Bond Issuance
Operating Budget Effect: None
Project Title: Matching School Repair FY -02 Project Number: 02109
Project Description: School facilities upgrade and repair.
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 53,345 $ $ 53,345 $ 53,345 $ $ $ $ -
Land -
Site investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead -
Totals $ 53,345 $ $ 53,345 $ 53,345 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Fund
Operating Budget Effect: None
- 154-
Project Title: GIS Project Number: 02110
Project Description: Purchase and install a Geographical Information System.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration
$ 1,000
$
$ 1,000
$ 1,000 $ $ - $ $ -
Land
$ 1,875
$ 625 $ - $ - $ -
Land
-
Site Investigation
-
Site investigation
Design Services
Construction
-
-
-
Equipment
4,000
47,500
4,000
4,000
Other Services
15,000
Equipment
15,000
15,000
Contingency
-
-
-
Overhead
-
-
Totals
$ 20,000
$
$ 20,000
$ 20,000 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: $10,000 General Fund, $10,000 Resource Management
Operating Budget Effect: None
Project Title: Weatherproof HS penthouse walls Project Number: 03100
Project Description: Repair leaks in high school penthouse.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2002 -03
2003 -04 2004 -05 2005 -06 2006 -07
Administration
$ 2,500
$
$ 2,500
$ 1,875
$ 625 $ - $ - $ -
Land
-
Site investigation
Design Services
Construction
47,500
47,500
35,625
11,875
Equipment
-
-
Other Services
Contingency
Overhead
-
-
-
Totals
$ 50,000
$
$ 50,000
$ 37,500
$ 12,500 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Fund
Operating Budget Effect: None
- 155 -
I �
Project Title: IRMA cricket installation Project Number: 03101
Project Description: Installation of drainage system on High School roof.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration
$ 1,000
$
$ 1,000
$ 1,000 $ $ $ $
Land
-
-
Site investigation
3,000
3,000
3,000
Design Services
-
Construction
76,000
76,000
76,000
Equipment
-
-
-
Other Services
Contingency
Overhead
-
Totals
$ 80,000
$
$ 80,000
$ 80,000 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Special Revenue Fund
Operating Budget Effect: None
Project Title: KHS asbestos abatement & carpet installation Project Number: 03102
Project Description: Remove asbestos flooring and install new carpet.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration
$ 1,000
$
$ 1,000
$ 1 $ $ - $ $
Land
-
Site Investigation
3,000
3,000
3,000
Design Services
-
Construction
96,000
96,000
96,000
Equipment
Other Services
Contingency
Overhead
-
Totals
$ 100,000
$
$ 100,000
$ 100,000 $ $ $ $
Cost Beyond 5 -year program: None
e
Source of Funding: Special Revenue Fund
Operating Budget Effect: None
- 156-
Project Title: East & Main Elementary paint Project Number: 03103
Project Description: Exterior painting of East and Main Elementary Schools.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Total Cost
Expenditures
Balance
2002 -03
2003 -04 2004 -05 2005 -06 2006 -07
Administration
$ 1,000
$
$ 1,000
$ 500
$ 500 $ - $ $ -
Land
-
Site investigation
Site Investigation
Design Services
-
Design Services
-
59,000
59,000
-
Construction
49,000
-
49,000
24,500
24,500
Equipment
Contingency
Other Services
Overhead
-
Contingency
Totals
$ 60,000
$
$ 60,000
$ 60,000 $ $ $ $
Overhead
-
Totals
$ 50,000
$
$ 50,000
$ 25,000
$ 25,000 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Fund
Operating Budget Effect: None
Project Title: Refinish wooden gym floors Project Number: 03104
Project Description: Refinish the wooden gym floors at the high school and middle school
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration
$ 1,000
$
$ 1,000
$ 1,000 $ - $ $ $
Land
-
"
Site investigation
Design Services
-
Construction
59,000
59,000
59,000
Equipment
-
-
Other Services
Contingency
Overhead
-
Totals
$ 60,000
$
$ 60,000
$ 60,000 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Special Revenue Fund
Operating Budget Effect: None
- 157 -
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
2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration
$ 1,000
$
$ 1,000
$ 1,000 $ - $ $ - $
Land
-
-
Site Investigation
-
Design Services
49,000
49,000
49,000
Construction
-
-
Equipment
Other Services
Contingency
Overhead
Totals
$ 50,000
$
$ 50,000
$ 50,000 $ $ $ $
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 2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 1,000 $ $ 1,000 $ 1,000 $ - $ - $ - $
Land - - -
Site Investigation
Design Services - -
Construction 49,000 49,000 49,000
Equipment
Other Services
Contingency
Overhead -
Totals $ 50,000 $ $ 50,000 $ 50,000 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Special Revenue Fund
Operating Budget Effect:
- 158-
Project Title: IRMA roof cleaning /repair Project Number: 03107
Project Description: Clean roof above high school science labs.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration
$ 1,000
$
$ 1,000
$ 1,000 $ $ - $ $ -
Land
-
-
-
Site investigation
Design Services
-
-
-
Construction
19,000
19,000
19,000
Equipment
-
-
Other Services
Contingency
Overhead
-
-
-
Totals
$ 20,000
$
$ 20,000
$ 20,000 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Special Revenue Fund
Operating Budget Effect: None
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
Total Cost
Expenditures
Balance
2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration
$ 1,000
$
$ 1,000
$ 1,000 $ - $ - $ - $
Land
-
-
"
Site investigation
Design Services
-
Construction
49,000
49,000
49,000
Equipment
-
Other Services
Contingency
Overhead
Totals
$ 50,000
$
$ 50,000
$ 50,000 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Special Revenue Fund
Operating Budget Effect: None
- 159-
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
Total Cost
Expenditures
Balance
2002 -03
2003 -04 2004 -05 2005 -06 2006 -07
Administration
$ 1,000
$
$ 1,000
$ 750
$ 250 $ - $ - $
Land
Site investigation
-
-
Site investigation
Design Services
-
Design Services
19,000
-
-
Equipment
Construction
9,000
9,000
6,750
2,250
Equipment
-
Contingency
-
Other Services
Overhead
-
Contingency
Totals
$ 20,000
$
$ 20,000
$ 20,000 $ $ $ $
Overhead
-
Totals
$ 10,000
$
$ 10,000
$ 7,500
$ 2,500 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Special Revenue Fund
Operating Budget Effect: None
Project Title: Borough Building emergency generator Project Number: 03110
Project Description: Move generator from hospital to Borough Building.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration
$ 1,000
$
$ 1,000
$ 1,000 $ $ $ $ -
Land
Site investigation
Design Services
-
Construction
19,000
19,000
19,000
Equipment
Other Services
Contingency
Overhead
-
Totals
$ 20,000
$
$ 20,000
$ 20,000 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Special Revenue Fund
Operating Budget Effect:
KI
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 2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
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
- 161-
Revenues:
Interest $ 20,000 $ 20,000 $ $
2000 E General Obii ation Bonds 1,485,000 1,485,000
Total Pevenues Transfers In 1.505.000 S 1.505.000
Projects:
01102 Hi h School Root Repair $ 1,505,000 $ 1,505,000 $ $ -
- 162-
$ - $ 20,000 $
1,485,000 _
s 1.505 000 s
$ $ 300,958 $
MOBILOMM
-163-
Revenues:
Interest Earnings
$ $ - $
Clean WaterGrant/DEC
50,000 -
Loan Proceeds - Karluk Clean Water Project
350,000 89,189
KIB Waste Management Implementation
1,585,800
Anton Larsen Bay Boat Ramp
400,000
Oil Spill Response Equipment
400,000 -
High School Roof Repair
252,168 125,398
Fish Passage
10,000 10,000
Tw G ate
10,000 -
ADF&G Research
200.000 -
Projects:
142 Clean Water Fund/Karluk
164 KIB Waste Management Implement
169 Clean Water Fund /Karluk Construction
177 Anton Larsen Bay Boat Ramp
184 Oil Spill Response Equipment
00100 High School Roof Repair FY -00
00103 Island Lake Fish Passage
00104 Tide Gate
01100 High School Roof Repair FY -01
02107 ADF &G Research Studv
$ 50,000 $ - $
1,585,800 -
350,000 89,189
400,000 -
400,000 JIM
126,770 dos
10,000 10,000
10,000 -
125,398 125,398
9nn nnn
260,811
1,585,800
400,000
400,000
126,770
10,000
51nn nnn
$ 50,000
1,585,800
260,811
400,000
400,000
126,770
10,000
200.000
.. .
u
-164-
,190
82,083
163,236
9 - -
;$00 - - -
199,042
d0 4
0 160,000
1 60 . 000
92 $ 26,808 $
71,463 1,427,073
99,073 225,695 75,232
411 589
,714 46,056
7 'AOA ❑ a�a
-165 -
Project Title: Clean Water Fund Project Number: 142
Project Description: Design and pretirnanary construction of new Karluk landfill.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Total Cost
Expenditures
Balance
2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration
$ 16,000
$ 15,790
$ 210
$ 210 $ - $ - $ $
Land
-
-
-
Site Investigation
Design Services
6,800
6,798
2
Construction
27,200
603
26,597
26,598
Equipment
95,885
(95,885)
-
-
Other Services
6,254
(6,254)
Contingency
-
Overhead
-
-
-
Totals
$ 50,000
$ 23,192
$ 26,808
$ 26,808 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: State Loan
Operating Budget Effect: None
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
2002 -03
2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 630,000
$ 154,324
$ 475,676
$ 422,480
$ 46,942 $ $ - $ -
Land
Site Investigation
Design Services -
-
-
Construction 1,227,100
15,000
1,212,100
1,004,594
111,622
Equipment -
95,885
(95,885)
-
-
Other Services
6,254
(6,254)
Contingency
-
Overhead -
-
-
-
Totals $ 1,857,100
$ 271,463
$ 1,585,637
$ 1,427,073
$ 158,564 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
l
Operating Budget Effect: None
i
I
M
Project Title: Anton Larsen Bay Bout Ramp Project Number: 177
Project Description: Investigate the needs for sports fishing improvements in Anton Larsen Buy.
Building additional parking areas and u boat ramp.
Expenditure Category Estimated
Prior Years
Project
Project Description: Purchase of oil spill response equipment
Total Cost
Expenditures
Balance
2002 -03
2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 25,000
$ 5,403
$ 19,597
$ 14,697
$ 4,899 $ $ - $
Land -
-
Land -
-
-
Site investigation
Site Investigation -
-
Design Services 50,000
92,936
(42,936)
-
-
Construction 310,000
-
310,000
257,332
9,732
Equipment 10,000
589
10,000
7,500
2,500
Other Services 5,000
Contingency
5,000
3,750
1,250
Contingency -
-
-
Overhead -
$ 589
_
-
-
Totals $ 400,000
$ 98,339
$ 301,661
$ 283,279
$ 18,381 $ $ $
Cost Beyond 5 -year program: None
Operating Budget Effect: None
Source of Funding: State Grant with Federal monies
Operating Budget Effect: None
Project Title: Oil Spill Response Equipment
Project Number: 184
Project Description: Purchase of oil spill response equipment
Expenditure Category Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 21,000
$ 22,898
$ (1,898)
$ $ - $ $ $
Land -
Site Investigation -
-
Design Services 500
500
Construction 100,000
104,000
(4,000)
Equipment 278,500
272,013
6,487
589
Other Services
Contingency
Overhead
Totals $ 400,000
$ 399,411
$ 589
$ 589 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
- 167-
Project Title: School Facility Repair and Upgrade FY00 Project Number: 00100
Project Description: Repair High School Root
Expenditure Category Estimated
Prior Years
Project
Project
Total Cost
Expenditures
Balance
2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 20,000
$ 16,237
$ 3,763
$ 3,763 $ $ $ $ -
Land
-
-
Land
Site investigation -
-
Design Services 60,000
64,477
(4,477)
-
Construction 46,770
-
46,770
42,293
Equipment -
Construction
8,000
Other Services
6,696
6,696
Equipment
Contingency
Overhead -
-
-
-
Totals $ 126,770
$ 80,714
$ 46,056
$ 46,056 $ $ $ $
Cost Beyond 5 -year program: None
Overhead
-
Source of Funding: State Grant
Totals
Operating Budget Effect: None
$ 1,304
$ 8,696
$ 8,696 $ $ $ $
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
2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration
$ 2,000
$
$ 2,000
$ 2,000 $ - $ - $ - $ -
Land
-
Site investigation
Design Services
-
Construction
8,000
1,304
6,696
6,696
Equipment
-
Other Services
Contingency
Overhead
-
Totals
$ 10,000
$ 1,304
$ 8,696
$ 8,696 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: $10,000 per year
- 168-
Project Title: High School Roof Repair FY01 Project Number: 01100
Project Description: Repair High School Roof
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration $ $ $ $ $ $ $ $
Land
Site investigation
Design Services
Construction 125,398 125,398
Equipment -
Other Services
Contingency
Overhead -
Totals $ 125,398 $ 125,398 $ $ $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding:
Operating Budget Effect:
Revenues:
Landfill Closeout/Leachate Treatment $ 3,000,000 $ $ $ 3,000,000
Transfer- Hospital - - 740,000 740,000
Total Revenues, Transfers In S 3,000,000 S S 740.000 6 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
03113 Hospital Specialty Clinic roof re air /re lace - 40,000 40,000
Total State Grant Projects S 3,000,000 S 740,000 S 3,740.000
-170-
$ 2,241,254
$ 2,241,254 $ 569,060 $ 189,687 -
- 350,000 70,000 - - -
- 40,000 - - - 959.060 • .:
171-
n
Project Title: Landfill Closeout /Learhate Treatment Project Number: 165
Project Description: Contract learhate control building at the Balerfarilit..
Expenditure Category Estimated
Prior Years
Project
Project
Total Cost
Expenditures
Balance
2002 -03
2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 35,000
$ 35,215
$ (215)
$
$ $ $ - $
Land -
$
$ 5,000
$ 2,000
$ 2,500
Site Investigation -
-
-
-
Design Services 350,000
343,699
6,301
4,565
1,522
Construction 2,615,000
1,862,340
752,660
564,495
188,165
Equipment
5,000
5,000
2,000
Other Services
500
Construction
665,000
Contingency
266,000
332,500
66,500
Equipment
Overhead
-
-
10,000
Totals $ 3,000,000
$ 2,241,254
$ 758,746
$ 569,060
$ 189,687 $ $ $
Cost Beyond 5 -year program: None
Contingency
Source of Funding: State Grant and Loan
Operating Budget Effect: None
Overhead
-
-
Project Title: Hospital Access and Parking Phase I $ 11 Project Number: 03112
Project Description: Constuct new access from Rezanof Drive; Construct doctors, handicap, and public parking.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2002 -03
2003 -04
2004 -05 2005 -06 2006 -07
Administration
$ 5,000
$
$ 5,000
$ 2,000
$ 2,500
$ 500 $ $
Land
-
-
-
Site Investigation
5,000
5,000
2,000
2,500
500
Design Services
5,000
5,000
2,000
2,500
500
Construction
665,000
665,000
266,000
332,500
66,500
Equipment
20,000
20,000
8,000
10,000
2,000
Other Services
Contingency
Overhead
-
-
Totals
$ 700,000
$
$ 700,000
$ 280,000
$ 350,000
$ 70,000 $ $
Cost Beyond 5 -year program: None
Source of Funding: Enterprise Fund
Operating Budget Effect: None
n
41
- 172-
' 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 2002 -03 2003 -04 2004 -05 2005 -06 2006 -07
Administration $ 1,000 $ $ 1,000 $ 1,000 $ $ $ $
Land - _ -
Site Investigation
Design Services -
Construction 39,000 39,000 39,000
Equipment -
Other Services
Contingency
Overhead - -
Totals $ 40,000 $ $ 40,000 $ 40,000 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: Enterprise Fund
Operating Budget Effect: None
- 173-
ENTERPRISE FUNDS
ENTERPRISE FUNDS
Included in the Enterprise Funds of the Kodiak Island Borough are solid waste management, the hospital, the Kodiak Fisheries
Research Center and 911 service.
Enterprise Funds Recap
- 175 -
Hospital
Solid Waste
Enterprise
Kodiak Fisheries
911
Enterprise Fund
Fund
Research Center
Service
Total
Beginning Retained Earnings
$ 1,006,526
$ 813,506
$ 888,560
$ 56,590
$ 2,765,181
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
1,499,570
2,219,570
Customer Charges
-
-
$69,000
69,000
Interest Earnings
-
51,060
51,060
Other
25,700
130,000
155,700
Amortization of grants
52,410
598,540
397,350
1,048,300
Total Revenues and Transfers in
2,696,010
1,688,540
1,947,980
69,000
6,401,530
Total Available Funds
3,702,536
2,502,046
2,836,540
125,590
9,166,711
Expenditures
Waste Collection
1,285,340
1,285,340
Waste Disposal
1,510,670
-
-
1,510,670
Personnel costs
185,060
$10,500
195,560
Contracted Services
-
,
58,500
Dorm Facility
-
31,450
-
31,450
Depreciation
1,179,350
740,330
-
1,919,680
Debt service interest
122,280
519,840
642,120
Other
125,170
471,300
-
596,470
Transfers out
-
261,740
261,740
Total Use of Funds
2,796,010
1,688,540
1,947,980
69,000
6,501,530
Est. Retained Earnings 6/30/03
$ 906,526
$ 813,506
$ 888,560
$ 56,590
$ 2,665,181
- 175 -
PROGRAM BUDGET SUMMARY
MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL
Program Description
The Kodiak Island Borough provides waste collection, disposal, and recycling services for the residents and
commercial generators of the greater Kodiak urban area. A private contractor provides collection services. Individuals and
commercial generators 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 active 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 2003 estimates that sixty one percent
(5910) or $1,620,900 of the revenue will come from the collection fees. Dump fees are estimated to be $997,000 or thirty -eight
percent (38%) of the revenues. The miscellaneous fees make up the final four percent, (1 %), or $25,700.
When estimating revenues for 2003 the population of the greater Kodiak area was considered as well as the business
arena. The population figures for fiscal year 2003 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 2003 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 villages 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 2002 -2003
• Operate the baler /landfill facility in a cost effective and safe manner.
• Complete construction of the wastewater treatment/storage facility.
• Continue the pollution prevention plan, storm water and groundwater monitoring, and other programs required by
regulatory permits.
• Plan for closure and post- closure of stage I cell.
• Plan and prepare for future lateral expansion.
• Determine that the KIB operation is consistent with the DEC operating permit and achieve an 85 or above rating
during DEC inspection of landfill.
• Remove household hazardous waste from the community.
• Implement a metal recycling program.
• Develop a survey control of the landfill to determine rate of fill.
Significant Budget Changes
We are adding the Environmental Specialist position this year to manage a grant for upgrade of the landfill.
Additionally, we are adding another Baler Operator II. The Environmental Specialist position will be funded by the EVOS
grant and therefore no significant effect on this budget. The Baler Operator II is being added due to the elimination of the
metals removal contract with an outside source.
J
- 176-
F ]
� I
1b
MUNICIPAL SOLID WASTE
Revenues
Collection Fees - Customer
Collection Fees - Contractor
Commercial Collection Fees
Construction Dumpsters
Dump Fee - Customer
Dump Fee - Contractor
Dump Fee - USCG
Fees - Junk Removal
Penalties and Interest
Recycle Efforts
Use of Fund Balance
Amortization of contributions in aid of
construction
TOTALREVENUES
Expenditures
Waste Collection:
Contracted Services
Support Goods & Services
Waste Disposal:
Personnel Services
Employee Benefits
Contracted Services
Contributions
Support Goods & Services
Depreciation
Operating transfers
TOTAL EXPENDITURES
Posi
Environmental/Civil Engineer
Environmental Specialist
Baler /Landfill Supervisor
Baler Operator II
Baler Operator I
TOTAL
Total Tons Entering Landfill
Baled Waste, tons
Scrap Metals received, tons'
Asbestos, cubic yards
'does not include white goods (appliances)
REVENUES AND EXPENDITURES
F.Y. 2000
ACTUAL
F.Y. 2001
ACTUAL
F.Y. 2002
BUDGET
F.Y. 2002
ACTUAL
F.Y. 2003
BUDGET
$104,455
$106,485
$101,000
$109,845
$101,000
568,782
574,066
546,000
585,676
546,000
1,024,165
1,038,375
963,900
1,023,237
963,900
0
0
0
22,008
10,000
514,782
442,388
546,000
659,743
546,000
292,266
291,203
306,000
285,425
306,000
161,783
148,379
155,000
141,169
145,000
6,725
7,915
8,500
8,147
8,500
32,416
19,120
34,200
37,789
12,200
4,205
3,330
5,000
0
5,000
0
0
0
0
100,000
52,408 52,408 52,408 52,408 52,410
$2,761,987 $2,683,668 $2,718,008 $2,925,447 $2,796,010
1,134,267 1,208,094 1,076,100 1,233,854 1,250,000
42,461 42,510 43,000 42,729 35,340
237,112
251,214
264,350
277,991
335,570
90,848
87,179
96,010
89,194
155,030
300,214
285,131
375,000
276,463
180,000
8,801
2,844
600
7,315
5,000
729,972
641,220
742,288
622,500
719,810
98,159
93,714
120,660
115,255
115,260
(418,869)
0
0
0
0
$2,222,965
$2,611,906
$2,718,008
$2,665,301
$2,796,010
PERSONNEL
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
0
0
0
0
0
0
0
1
1
1
1
1
1
1
1
1
3
3
3
4
5
5
5
7
PERFORMANCE INDICATORS
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
17,000
18,281
12,500
16,871
1,400
1,411
800
188
F.Y. 2002 F.Y. 2003
ESTIMATED PROJECTED
19,211
20,000
18,074
18,500
1,137
1,137
900
1,250
- 177-
LI
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. This lease calls for payments of $60,000 per month to the Kodiak Island Borough. This money will be used to pay the
debt on the Kodiak Island Hospital.
The main source of revenue is the lease payments received from Providence, $720,000. The next major source of
revenue is also from Providence. According to the lease, Providence is to share, in equal amounts, any operating gains
Providence had in their previous fiscal year. The maximum amount that the Kodiak Island Borough can receive in one year is
$600,000. We do not share in any loses. For fiscal year 2003 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
fees related to serial bond debt incurred by the Borough to construct the Providence Kodiak Island Medical Center.
Objectives for 2002 -2003
• To meet all debt service requirements when due, thus avoiding any charges for penalties or interest.
• To serve as the equipment replacement fund for the hospital.
• To provide the maintenance fund for major maintenance of the hospital for the long term.
• Complete Phase I of the hospital access and parking project.
• Complete re- roofing of the Specialty Clinic portion of the hospital.
Significant Budget Changes
u
The First Union Bank loan, with annual payments of $692,000, will be paid off this fiscal year. This is significant in
that it will help the Hospital cash flow in future years.
- 178-
F]"
1
Employee Benefits
$61
HOSPITAL ENTERPRISE FUND
$0
$3,039
$0
Professional Services
9,270
1
0
REVENUES
AND EXPENDITURES
Support Goods & Services
6,513
0
109,160
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2002
F.Y. 2003
1,179,350
1,279,552
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
'
Revenues
1st Union Bank loan
135,695
100,304
62,670
62,940
62,670
State Revenue Sharing
$44,883
$39,907
$40,000
$39,617
$40,000
'
CPSI Computer
Interest Earnings
21,934
12,506
0
3,631
0
1
Other
0
0
0
50
0
0
PKIMC Gain
217,662
372,732
200,000
486,359
200,000
281,740
Fuller Trust Proceeds
55,000
53,400
60,000
54,070
60,000
$1,675,094
Providence Lease
720,000
720,000
720,000
720,000
720,000
Kodiak Island Health Care
70,000
50,000
70,000
25,550
70,000
Amortization of grants
598,537
598,537
598,540
598,537
598,540
Operating Transfers In
(8,669)
0
0
0
0
Sale of Fixed Assets
0
(186,197)
0
0
0
TOTAL REVENUES
$1,719,347
$1,660,885
$1,688,540
$1,927,814
$1,688,540
Expenditures
Employee Benefits
$61
$0
$0
$3,039
$0
Professional Services
9,270
0
0
0
Support Goods & Services
6,513
0
109,160
7,752
166,560
Depreciation
1,274,984
1,180,922
1,179,350
1,279,552
1,179,350
Debt Service Interest Payments
1st Union Bank loan
135,695
100,304
62,670
62,940
62,670
NBA Equipment Loan
22,467
0
0
0
0
'
CPSI Computer
32,503
0
0
0
0
NBA FY 2000 loan
32,772
71,386
55,620
55,616
55,620
Other (Medicaid refund)
27,494
0
0
0
0
Operating Transfers
0
191,030
281,740
266,195
224,340
TOTAL EXPENDITURES
$1,541,759
$1,543,641
$1,688,540
$1,675,094
$1,688,540
1 - 179-
PROGRAM BUDGET SUMMARY
KODIAK FISHERIES RESEARCH CENTER
Program Description
The Kodiak Island Borough is the owner /landlord of this facility. This facility is managed, operated, maintained and
repaired by the Engineering and Facilities department. 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
resources. In addition, the Kodiak Fisheries Research Center contains an 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 the island, a touch tank with live tide pool creatures and a 10-
foot diameter aquarium featuring local marine organisms.
As with the Hospital Enterprise fund, the main source of revenue is lease payments. The tenants of the Research
Center are National Oceanic and Atmospheric Administration (NOAA), Alaska Department of Fish & Game, and University of
Alaska, Fairbanks. The budgeted revenue for rent is determined by the lease agreements.
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 of Alaska; and to provide an interpretive center to enhance
the public's knowledge, understanding and appreciation of the rich, diverse ecosystems of the Kodiak Island
Archipelago.
Objectives for 2002 -2003
• Develop the interpretive center into a high quality public education and visitor information center.
• Continue to pursue improvements and construction to develop a fisheries research campus.
• Maintain seawater pumps and columns to guarantee an adequate quantity of seawater to the facility.
• Maintain full space utilization of the facility.
• Provide 220 volt power to the users of the facility.
Significant Budget Changes
No significant budget changes.
- 180-
� I
1
KODIAK FISHERIES RESEARCH FACILITY
Revenues
Interest Earnings
Rents and Royalties
Amortization of Grants
Transfer -In
Sale of Fixed Assets
TOTALREVENUES
Expenditures
RESEARCH FACILITY
Personnel
Employee Benefits
Support Goods & Services
Depreciation
Debt Service - Interest
Janitorial
Heating
Electrical
Plumbing
t Air Conditioning
Elevators
Miscellaneous
Operating Transfers
Subtotal
DORM FACILITY
Support Goods & Services
Heating
Electrical
Plumbing
Miscellaneous
TOTAL EXPENDITURES
REVENUES AND EXPENDITURES
F.Y. 2000 F.Y. 2001 F.Y. 2002 F.Y. 2002 F.Y. 2003
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$45,324
$39,791
$51,060
$55,684
$51,060
1,494,341
1,484,927
1,499,570
1,497,865
1,499,570
397,351
397,351
397,350
397,351
397,350
0
0
0
0
0
0
(27,071)
0
0
0
$1,937,016
$1,894,998
$1,947,980
$1,950,900
$1,947,980
$103,741
$158,985
$153,060
$150,582
$163,060
34,084
36,065
32,000
36,995
32,000
0
0
0
317
0
746,707
744,001
740,330
742,970
740,330
549,763
535,325
519,840
519,838
503,300
40,127
41,088
47,000
35,066
47,000
63,786
64,784
85,000
81,581
75,000
158,833
149,826
178,000
131,060
178,000
39,342
104,789
57,000
11,203
73,540
7,898
2,438
11,000
546
11,000
597
1,800
2,000
2,263
2,000
50,790
49,923
91,300
57,373
91,300
0
0
0
0
0
$1,795,668
$1,889,023
$1,916,530
$1,769,794
$1,916,530
$788
$802
$3,150
$1,124
$3,150
3,659
5,592
7,000
4,627
7,000
3,794
4,765
7,500
5,246
7,500
1,135
2,838
3,700
3,429
3,700
357
2,032
10,100
2,000
10,100
$9,733
$16,029
$31,450
$16,426
$31,450
$1,805,401 $1,905,052 $1,947,980 $1,786,220 $1,947,980
PERSONNEL
'
Position:
Maintenance Engineer
Reception isUlnterpretive Specialist
Maintenance Worker
ta4 TOTAL
F.Y. 2000
F.Y. 2001
F.Y. 2002
F.Y. 2003
1
1
1
1
1
1
1
1
0
0
0.5
0.5
2
2
2.5
2.5
- 181 -
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 2002 -2003
• 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
n
r
- 182-
911 SERVICE
$0
$0
$10,500
$10,500
$10,500
REVENUES
AND EXPENDITURES
30,000
58,500
72,952
F.Y. 2000
F.Y. 2001 F.Y. 2002
F.Y. 2002
F.Y. 2003
0
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
Revenues
$69,000
$83,452
$69,000
Customer Charges
$63,694
$69,078 $69,000
$69,520
$69,000
TOTAL REVENUES
$63,694
$69,078 $69,000
$69,520
$69,000
Expenditures
Allocated Salaries
$0
$0
$10,500
$10,500
$10,500
Contracted Services
35,909
30,000
58,500
72,952
58,500
Support Good & Services
0
0
0
0
0
TOTAL EXPENDITURES
$35,909
$30,000
$69,000
$83,452
$69,000
PERFORMANCE INDICATORS
F.Y. 2000 F.Y. 2001 F.Y. 2002 F.Y. 2003
ACTUAL ACTUAL ESTIMATED PROJECTED
Fire calls per year n/a n/a 94 188
Ambulance calls per year n/a n/a 377 754
- 183 -
APPENDIX
APPENDIX
2002 -2003
Personnel Summary
na-
ilk
NOTE: In FY 2000, several positions were eliminated through attrition due to budget constraints.
- 185-
1999
2000
2001
2002
2003
Department
Appr
Approved
Approved
Approved
Budgeted
Borough Clerk
3.00
3.00
3.00
3.00
3.00
Manager
2.00
2.00
2.00
2.00
2.00
Assessor
4.00
4.00
4.00
4.00
4.00
General Administration
1.00
0.00
0.00
0.00
0.00
Engineering/Facilities
4.00
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
6_00
4.25
4.00
3_00
3.00
Subtotal General Fund
32.00
28.25
28.00
27.00
27.00
Resource Management
1.00
0.00
0.00
0.00
0.00
Child Care Program
0.75
1.00
1.00
1.00
1.00
Buildings and Grounds
0.00
0.00
0.00
0.50
0.50
Bayside Fire Department
1.00
1.00
1.00
1.00
1.00
Municipal Solid Waste
6.00
5.00
5.00
5.00
7.00
Kodiak Fisheries Research
2_00
2_00
2.00
2.50
2.50
Total
42.75
37.25
37.00
37.00
39.00
na-
ilk
NOTE: In FY 2000, several positions were eliminated through attrition due to budget constraints.
- 185-
KODIAK ISLAND BOROUGH
CLASS TITLES AND PAY RANGES
ASSESSING
Pay Range
Assessor
24.0
Property Appraiser
19.0
Assessment Clerk 11
12.0
Assessment Clerk 1
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 11
17.5
Baler Operator 1
16.0
Maintenance Worker
16.5
Secretary III
11.0
Interpretive Special ist/Recept ion ist -KFRC
10.5
FINANCE DEPARTMENT
Finance Director
24.5
General Accountant
20.5
Revenue Accountant
20.5
Accounting Technician/Accounts Payable
15.0
Accounting Tech nician/Payrol 1
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
SERVICE DISTRICTS
Assistant Fire Chief
20.5
OTHER CLASSIFICATIONS
Kodiak Arts Council Director
16.5
- 186-
KODIAK ISLAND BOROUGH
t SALARY SCHEDULE
(Yearly Salary)
Grade Step A Step B Step C Step D Step E Step F Step G Step H Step I Step J Step K Step L Step M
' 7.0 25,167 25,796 26,441 27,102 27,780 28,474 29,186 29,916 30,664 31,430 32,216 33,021 33,847
7.5 25,796 26,441 27,102 27,780 28,474 29,186 29,916 30,664 31,430 32,216 33,021 33,847 34,693
8.0 26,441 27,102 27,780 28,474 29,186 29,916 30,664 31,430 32,216 33,021 33,847 34,693 35,561
8.5 27,102 27,780 28,474 29,186 29,916 30,664 31,430 32,216 33,021 33,847 34,693 35,561 36,450
9.0 27,780 28,474 29,186 29,916 30,664 31,430 32,216 33,021 33,847 34,693 35,561 36,450 37,361
9.5 28,474 29,186 29,916 30,664 31,430 32,216 33,021 33,847 34,693 35,561 36,450 37,361 38,295
10.0 29,186 29,916 30,664 31,430 32,216 33,021 33,847 34,693 35,561 36,450 37,361 38,295 39,252
10.5 29,916 30,664 31,430 32,216 33,021 33,847 34,693 35,561 36,450 37,361 38,295 39,252 40,233
11.0 30,664 31,430 32,216 33,021 33,847 34,693 35,561 36,450 37,361 38,295 39,252 40,233 41,239
11.5 31,430 32,216 33,021 33,847 34,693 35,561 36,450 37,361 38,295 39,252 40,233 41,239 42,270
12.0 32,216 33,021 33,847 34,693 35,561 36,450 37,361 38,295 39,252 40,233 41,239 42,270 43,327
12.5 33,021 33,847 34,693 35,561 36,450 37,361 38,295 39,252 40,233 41,239 42,270 43,327 44,410
13.0 33,847 34,693 35,561 36,450 37,361 38,295 39,252 40,233 41,239 42,270 43,327 44,410 45,521
13.5 34,693 35,561 36,450 37,361 38,295 39,252 40,233 41,239 42,270 43,327 44,410 45,521 46,659
14.0 35,561 36,450 37,361 38,295 39,252 40,233 41,239 42,270 43,327 44,410 45,521 46,659 47,825
' 14.5 36,450 37,361 38,295 39,252 40,233 41,239 42,270 43,327 44,410 45,521 46,659 47,825 49,021
15.0 37,361 38,295 39,252 40,233 41,239 42,270 43,327 44,410 45,521 46,659 47,825 49,021 50,246
15.5 38,295 39,252 40,233 41,239 42,270 43,327 44,410 45,521 46,659 47,825 49,021 50,246 51,502
16.0 39,252 40,233 41,239 42,270 43,327 44,410 45,521 46,659 47,825 49,021 50,246 51,502 52,790
' 16.5 40,233 41,239 42,270 43,327 44,410 45,521 46,659 47,825 49,021 50,246 51,502 52,790 54,110
17.0 41,239 42,270 43,327 44,410 45,521 46,659 47,825 49,021 50,246 51,502 52,790 54,110 55,463
17.5 42,270 43,327 44,410 45,521 46,659 47,825 49,021 50,246 51,502 52,790 54,110 55,463 56,849
18.0 43,327 44,410 45,521 46,659 47,825 49,021 50,246 51,502 52,790 54,110 55,463 56,849 58,270
' 18.5 44,410 45,521 46,659 47,825 49,021 50,246 51,502 52,790 54,110 55,463 56,849 58,270 59,727
19.0 45,521 46,659 47,825 49,021 50,246 51,502 52,790 54,110 55,463 56,849 58,270 59,727 61,220
19.5 46,659 47,825 49,021 50,246 51,502 52,790 54,110 55,463 56,849 58,270 59,727 61,220 62,751
20.0 47,825 49,021 50,246 51,502 52,790 54,110 55,463 56,849 58,270 59,727 61,220 62,751 64,320
' 20.5 49,021 50,246 51,502 52,790 54,110 55,463 56,849 58,270 59,727 61,220 62,751 64,320 65,928
21.0 50,246 51,502 52,790 54,110 55,463 56,849 58,270 59,727 61,220 62,751 64,320 65,928 67,576
21.5 51,502 52,790 54,110 55,463 56,849 58,270 59,727 61,220 62,751 64,320 65,928 67,576 69,265
22.0 52,790 54,110 55,463 56,849 58,270 59,727 61,220 62,751 64,320 65,928 67,576 69,265 70,997
22.5 54,110 55,463 56,849 58,270 59,727 61,220 62,751 64,320 65,928 67,576 69,265 70,997 72,772
23.0 55,463 56,849 58,270 59,727 61,220 62,751 64,320 65,928 67,576 69,265 70,997 72,772 74,591
23.5 56,849 58,270 59,727 61,220 62,751 64,320 65,928 67,576 69,265 70,997 72,772 74,591 76,456
' 24.0 58,270 59,727 61,220 62,751 64,320 65,928 67,576 69,265 70,997 72,772 74,591 76,456 78,367
24.5 59,727 61,220 62,751 64,320 65,928 67,576 69,265 70,997 72,772 74,591 76,456 78,367 80,326
25.0 61,220 62,751 64,320 65,928 67,576 69,265 70,997 72,772 74,591 76,456 78,367 80,326 82,335
- 187 -
ar 2003
ENGINEERING
FACILITIES
DIRECTOR
BOROUGH
BOROUGH 5;:ROUGN
MANAGER
A7TORPiEv ;;;.ERK
ASSISTANT FIRE
CHIEF
ARTS COUNCIL
DIRECTOR
ENVIRONMENTAL
SPECIALIST
BALER'LANDRLL
SUPERVISOR
�R
BALER
--4 OPERAT.Ri
ADMINISTRATIVE
ASSISTANT
ASSISTANT
CLERK
DEPUTY CLERK
ASSESSOR
ASSESSMENT
CLERKI
ASSESSMENT
CLERK 11
PPERTY
AA. SER
REVENUE
ACCOUNTANT
CASI'IER
SECRETARY III
FINANCE,MIS
DIRECTOR
GENERAL
ACOUNTANT
ACOUNTING
TECKACCTS
PAYABLE
ACOUNTING
TECHIPAYROLL
CHILD CARE
4CCICTANf F
PRO GRAMr,
ANALYS
OPERA'
SUPER
N'
ADN
ENGINEERING
FACILITIES
DIRECTOR
MAINTENANCE
E
WQRKER
SECRETARY M
KFRC
cw
RECEPTIS'
ENVIRONMENTAL
SPECIALIST
BALER'LANDRLL
SUPERVISOR
�R
BALER
--4 OPERAT.Ri
ADMINISTRATIVE
ASSISTANT
ASSISTANT
CLERK
DEPUTY CLERK
ASSESSOR
ASSESSMENT
CLERKI
ASSESSMENT
CLERK 11
PPERTY
AA. SER
REVENUE
ACCOUNTANT
CASI'IER
SECRETARY III
FINANCE,MIS
DIRECTOR
GENERAL
ACOUNTANT
ACOUNTING
TECKACCTS
PAYABLE
ACOUNTING
TECHIPAYROLL
CHILD CARE
4CCICTANf F
PRO GRAMr,
ANALYS
OPERA'
SUPER
N'
ADN
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
yj M • • '7
ASSEMBLY MEMBERS
Deputy Mayor
BOROUGH MANAGER
BOROUGH CLERK
BOROUGH ATTORNEY
Term
Expires
Gabrielle LeDoux 2004
219 Mill Bay Road
Kodiak, AK 99615
Robin Heinrichs
2004
P.O. Box 2812
Kodiak, AK 99615
Tom Abell
2002
P.O. Box 2224
Kodiak, AK 99615
Tuck Bonney
2002
P.O. Box 2265
Kodiak, AK 99615
Pat Branson
2004
P.O. Box 3888
Kodiak, AK 99615
Greg Razo
2003
P.O. Box 4186
Kodiak, AK 99615
Wayne Stevens
2003
1719 Selief Lane
Kodiak, AK 99615
Darlene Turner
2002
P.O. Box 668
Kodiak, AK 99615
Patrick Carlson
710 Mill Bay Road
Kodiak, AK 99615
Phone: (907) 486 -9300
Fax: (907) 486 -9374
Judith Neilsen, CIVIC
710 Mill Bay Road
Kodiak, AK 99615
Phone: (907) 486 -9310
Fax: (907) 486-9374
Jamin, Ebell, Schmitt & Mason
323 Carolyn Street
Kodiak, AK 99615
Phone: (907) 486 -6024
-189-
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 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 last few 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.
The first launch at the Kodiak Launch Complex occurred on November 5, 1998, involving a sub - orbital launch for the U.S.
Air Force to evaluate it's early warning ground -based radar. In the coming year, AADC expects to support a Strategic Targets
(STARS) rocket launch sometime in late summer, continue to host Missile Defense Agency (MDA) survey teams, continue to
support MDA's EIS process, issue a Design/Build RFP and begin construction of our Maintenance and Storage Facility, and
take delivery of our new Range Safety System.
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.
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, 2002 is 14.9^/x, which is a slight increase compared to 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.
The assessed value of real and personal property in the Kodiak Island Borough rose from $591,436,473 in fiscal year 1994 to
$760,451,857 in fiscal year 2003, an increase of 29% 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.
_190-
DEMOGRAPHIC STATISTICS
KODIAK, ALASKA
Last Ten Fiscal Years
Fiscal
School
Unemployment
Year
Population (a)
Enrollment (b)
Rate (c)
1993
15,535
2,686
5.6%
1994
15,245
2,873
9.8%
1995
15,575
2,830
11.7%
1996
15,400
2,889
14.9%
1997
14,058
2,902
9.4%
1998
14,181
2,852
5.1%
1999
13,848
2,798
5.2%
2000
13,989
2,810
12.8%
2001
14,028
2,774
10.4%
2002
13,913
2,854
14.9%
Sources. (a) per Borough Community Development Department, except 1992 and 1993
(b) Kodiak Island Borough School District, October count
(c) Department of labor, Anchorage
- 191 -
KODIAK ISLAND BOROUGH
MISCELLANEOUS STATISTICAL DATA
Last Ten Fiscal Years
1993
Land area - square miles
7,130
Miles of improved street
21.5
Building permits:
1
Permits issued
183
Value of buildings (thousands)
9,578
Fire Protection:
9
Number of fire stations
2
Number of employees
1
Police Protection: none
199
Recreation:
2,830
Parks (number of acres)
223
Facilities:
65.5
Number of playgrounds
15
Number of swimming pools
1
Education:
1,471
Number of schools
29%
Kodiak Area Elementary
3
Kodiak Area Junior High
1
Kodiak Area High School
1
Village Schools (a)
9
Number of support personnel (b)
171
Number of teachers (d)
172
Number of students
2,686
Number of Municipal Employees
67
Elections:
Number of registered voters
6,654
Number voting in last election
2,328
Percent of registered voters
35%
(a) The majority of Village Schools are grades K -12
(b) All non - teaching employees.
1994 1995 1996
7,130 7,130 7,130
21.6 21.6 21.6
96 218 201
4,740 10,360 11,728
2 2 2
1 1 1
223 223 224
15 15 16
1 1 1
3
3
4
1
1
1
1
1
1
9
9
9
180
180
104 (c)
191
195
199
2,873
2,830
2,889
64
65
65.5
7,061
7,382
8,217
2,634
2,113
1,471
37%
29%
18%
- 192-
1997
1998
1999
2000
2001
2002
7,130
7,130
7,130
7,130
7,130
7,130
21.6
21.6
21.6
25.4
25.4
25.6
148
182
192
210
231
220
7,822
24,302
15,007
11,806
12,882
11,934
2
2
2
2
2
2
1
1
1
1
1
1
224
224
224
224
224
223
16
16
16
16
16
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
9
9
8
8
8
8
101
156
163 n/a
n/a
136.76
199
202
208 n/a
n/a
195.61
2,902
2,852
2,798
2,810
2,776
2,823
61.5
42.75
37.25
37
37
39
9,350
9,957
10,389
10,100
10,421
10,085
2,120
2,076
1,972
3,861
2,521
2,914
23%
21%
19%
38%
24%
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 :
varies from year to year depending
on the number of grants
received.
- 193-
PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS
KODIAK, ALASKA
Last Ten Fiscal Years
INSTRUCTION
PROPERTY VALUE'
MWI!
Commercial
Residential
Deposits
Fiscal
No. of
No. of
in Local
Year
Permits
Value
Permits
Value
Banks
Commercial
Residential
Nontaxable
1993
55
3,359,264
143
6,218,434
94,838,546
148,714,050
350,458,405
2,271,468,957
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
' 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.
MWI!
PROJECTED ASSESSED VALUES
Years 1993 - 2002 are actual, with projection through 2007
$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
1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
PROJECTED POPULATION
18,000
16,000
14,000
12,000
10,000
8,000
6,000
4,000
2,000
0
14,058 14,1 B 1 14.131 14.275 14.421 14.568 n
14 716 14866 15017
13.848 13.989 _ r-, n n n I
1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
- 195-
PROJECTED RAW FISH TAX
Years 1992 -2002 are actual, with projection through 2007
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
PROJECTED STATE AID
Years 1993 -2002 are actual with projection through 2007
S700,000
5600,000
5500,000
5400,000
5300,000
$200,000
S100,000
SO
1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
■ State Revenue Share ■ Municipal Assistance
- 196-
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.
1 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.
t BASIS OF ACCOUNTING - A term referring o when revenues expenditures, ex and transfers
9 � P � enses P
(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
- 197-
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
- 198-
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
BM-22
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. The use of annual operating budgets is usually
required by law. 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.
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.
TAX ROLL - The official list showing the amount of taxes levied against each taxpayer or property.
Frequently, the tax roll and the assessment roll are combined, but even in these cases the two can be
distinguished.
-201 -
LINE ITEM BUDGET
PROGRAM BP0200
ORGANIZATION 1 . .
. 310 Debt Servi
REPORT BUDGET LISTING
ORGANIZATION 2 . .
. *ALL
USER . . . FIDIR
ORGANIZATION 3 . .
. *ALL
DATE . . . 12/13/02
ORGANIZATION 4 . .
. *ALL
TIME . . . 10:12
ORGANIZATION 5 . .
. *ALL
HOLD . . . YES
ACCOUNT . . . . . .
. *ALL
COPIES . . 1
OUTPUT QUEUE: FILASI
DISTRIBUTION: *NONE
SELECTION OPTIONS
FROM ORGANIZATION 1 . . .
100
General Fu
FROM ORGANIZATION 2 . . .
.
FROM ORGANIZATION 3 . . .
.
FROM ORGANIZATION 4 . . .
.
FROM ORGANIZATION 5 . . .
.
FROM ACCOUNT . . . . . . .
.
ORGANIZATION LEVEL . . . .
3A
Department
ACCOUNT TYPE . . . . . . .
BOTH
CLASSIFICATION TOTALS . .
YES
DOCUMENTS . . . . . . . .
NO
PAGE BREAK LEVEL . . . . .
2
COLUMN HEADINGS
COLUMN 11 . . . . . . . .
1997
Actual Balance
COLUMN 12 . . . . . . . .
1998
Actual Balance
COLUMN 13 . . . . . . . .
1999
Actual Balance
COLUMN 14 . . . . . . . .
2000
Actual Balance
COLUMN 15 . . . . . . . .
2001
Actual Balance
COLUMN 10 . . . . . . . .
2002
Amended Budget
COLUMN 17 . . . . . . . .
2002
C/Y Locked
COLUMN 21 . . . . . . . .
2003
Assembly
USE % CHANGE COLUMN . . .
NO
THRU
ORGANIZATION 1 . .
. 310 Debt Servi
THRU
ORGANIZATION 2 . .
. *ALL
THRU
ORGANIZATION 3 . .
. *ALL
THRU
ORGANIZATION 4 . .
. *ALL
THRU
ORGANIZATION 5 . .
. *ALL
THRU
ACCOUNT . . . . . .
. *ALL
REPORT SORT BY TYPE . . . YES
TRANSACTIONS . . . . . . . NO
WORKSHEET COLUMN
NO
NO
NO
NO
NO
NO
NO
NO
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 1
DATE 12/13/02
Department 000 - Fund Revenues
BUDGET
LISTING
BP0200
TIME 10:12:22
RE10 Property T
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002 FY 2003
6,104,688
Actual
Actual
Actual
Actual
Actual
Amended
Revenue Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate Approved
Fund 100 - General Fund
REVENUE
Department 000 - Fund Revenues
RE10 Property T
311 -100 Real Property Tax
3,901,746
5,580,974
5,607,125
5,617,040
6,104,688
6,152,520
6,253,914
6,152,520
311 -110 Disabled Vets Allow
9,462-
15,361-
19,505-
16,053-
13,481-
15,270-
18,990-
15,270-
311 -120 Farm Use Allowance
8,282-
12,127-
11,054-
11,054-
11,054-
10,030-
10,137-
10,030-
311 -130 Senior Citizen Allow
180,035-
243,488-
236,335-
260,879-
271,439-
244,850-
296,579-
247,350-
311 -200 Personal PropertyTax
697,708
978,355
1,000,901
-- -- -- - - --
995,729
--- -- - - - - --
1,123,145
-- --- - - ----
1,074,090
----- - - - - --
1,015,284
----- - - - - --
1,074,090
- -- -- - - - - --
Property T TOTAL . . . . .
---- - - -----
4,401,675
--- -- - - - - --
6,288,353
-
6,341,132
6,324,783
6,931,859
6,956,460
6,943,492
6,953,960
RE13 Non Ad Val
313 -100 Boat Tax Over 5 Tons
7,993
8,103
5,786
3,955
7,830
7,800
6,644
7,890
313 -110 Motor Vehicle Tax
187,339
202,595
165,780
-------
183,479
---- - - - - - --
178,783
----- - - - ---
180,000
-- --- ------
194,793
--- -- - - - - --
180,000
----- - -- - --
Non Ad Val TOTAL . . . . .
----- - - - ---
195,332
-- --- - - - - --
210,698
----
171,566
187,434
186,613
187,800
201,437
187,890
RE14 Payment In
314 -100 PILOT - Federal
456,929
433,504
437,084
448,310
473,737
480,000
1,337,974
520,000
314 -200 PILOT - KIHA
16,387
18,866
22,872
21,160
18,731
20,000
18,289
18,000
314 -300 PILOT -State Of AK
0
0
0
0
0
-- -- - - ---
0
- --- - ---- --
0
- --- - - - - - --
0
----- - - - ---
Payment In TOTAL . . . . .
----- - --- --
473,316
----- - - - - --
452,370
-- --- - - - - --
459,956
----- - -- - --
469,470
--
492,468
500,000
1,356,263
538,000
RE16 Severance
316 -100 Fish
566,243
742,952
900,331
1,051,378
791,234
860,000
674,613
800,000
316 -200 Mining
7,360
9,342
10,269
11,449
6,979
10,000
7,444
6,000
316 -300 Logging
272,035
179,401
95,690
112,822
56,019
20,000
46,007
30,000
316 -400 SeveranceTaxes Other
0
0
0
0
0
0
0
0
-
Severance TOTAL . . . . .
----- - - ----
845,638
----- - - - - --
931,695
----- - - - ---
1,006,290
-- --- - -- - --
1,175,649
----- - - - - --
854,232
----- - - - - --
890,000
----- - - - - --
728,064
- ---- - -- --
836,000
RE19 Penalties
319 -100 Penalties /Interest
139,392
158,848
175,399
---
111,593
--- --- --- --
162,478
----- - - - - --
150,000
----- - - - - --
144,351
----- - - - - --
150,000
----- - - - - --
Penalties TOTAL . . . . .
----- - -- - --
139,392
----- - - - - --
158,848
----- - --
175,399
111,593
162,478
150,000
144,351
150,000
RE20 Licenses &
322 -110 Building Permits
33,882
60,686
60,708
68,597
66,117
60,000
68,126
68,000
322 -120 Subdivision
2,830
6,205
7,100
4,300
4,965
4,000
7,030
4,000
322 -130 Cond Use Permit
800
2,450
1,000
1,400
2,200
2,000
800
2,000
322 -140 Zoning Compl Permit
4,179
4,006
2,900
2,980
3,380
4,000
6,792
4,000
322 -150 Exception Permits
0
0
0
0
0
500
200
500
322 -160 Variance Fee
0
800
800
600
1,000
500
2,000
500
322 -170 Zoning Change Fee
220
1,800
400
400
2,600
500
400
500
322 -180 Electric Permit
4,369
4,830
5,028
6,063
7,175
5,000
5,330
5,000
322 -190 Plumbing Permit
4,117
3,193
3,379
4,481
4,512
3,000
4,581
3,000
322 -200 P & Z Review Fee
350
900
25
475
600
250
600
250
11 It -.F a Z. S .x 6 s a a t L 4� a a 1. 1
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 2
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
............... .... ............
Fund 100 - General Fund
... ...................................
.. ............
.....a...........
Department 000 - Fund Revenues ...
--------------------------------------------
...
322 -210 Special Land Use
0
0
0
50
20
0
0
0
322 -230 Dog Licenses
1,879
1,269
5,183
3,263
2,560
1,420
0
1,500
322 -240 Business License
0
0
0
0
0
0
0
0
322 -250 Site Plan Review
0
0
0
0
0
0
0
0
Licenses & TOTAL . . . . .
---- -- - -- --
52,626
- -- -- - - - ---
86,139
----- - - - - --
86,523
----- - - - - --
92,609
- -- -- - - - ---
95,129
-- --- -- - - --
81,170
----- - - - - --
95,859
----- -- - - --
89,250
RE32 Federal Sh
332 -100 Nat Wildlife Refuge
0
775,082
177,899
211,782
399,160
420,000
420,733
420,000
332 -110 National Forest Fund
237
168
61
45
31
200
92
30
Federal Sh TOTAL . . . . .
----- -- -- --
237
--- -- ------
775,250
---- ----- --
177,960
----- - -- ---
211,827
- ---- - -- - --
399,191
- -- -- - -- - --
420,200
- ---- - - - - --
420,825
----- - - - ---
420,030
RE35 State Shar
335 -110 State Rev Sharing
331,009
304,222
290,063
119,821
112,492
148,820
109,221
110,000
335 -120 Safe Communities
231,102
200,898
197,785
122,097
110,760
119,800
119,829
120,000
335-130 Fish Tax -Dept Of Rev
1,306,814
920,903
855,077
728,557
948,364
1,082,040
1,287,344
680,000
335 -132 Raw Fish -DCED
43,020
73,865
62,933
105,423
58,583
10,000
76,904
60,000
335 -150 Telephone & Electric
10,622
11,567
12,029
12,843
13,623
12,000
26,854
13,000
State Shar TOTAL . . . . .
----- - - - - --
1,922,567
----- - - - - --
1,511,455
--- --- - - - --
1,417,887
----- ------
1,088,741
--- -- ------
1,243,822
---- - -- ----
1,372,660
---- -------
1,620,152
--- -- - - - - --
983,000
RE51 Fines
351 -100 Animal Control
1,725
2,005
725
245
75
1,000
290
500
351 -120 Zoning Violations
600
300
150
150
0
300
150
300
Fines TOTAL . . . . . . .
----- - - - - --
2,325
----- - - - - --
2,305
----- - - - - --
875
----- - - - - --
395
--- -- -- - - --
75
- --- - - - - ---
1,300
----- -- -- --
440
----- - - - - --
800
RE61 Penalties
361 -100 Interest Earnings
371,414
389,252
238,515
358,351
583,632
272,090
294,676
250,000
361 -110 Gain /Loss On Sale
0
0
0
0
0
110
0
0
Penalties TOTAL . . . . .
----- - - ----
371,414
----- - -- - --
389,252
----- - --- --
238,515
--- -- - - - ---
358,351
----- - - - ---
583,632
---- -- - - - --
272,200
--- -- -- ----
294,676
----- - - ----
250,000
RE80 Miscellano
380 -110 Jury Duty
575
268
75
3
100
0
138
100
380 -120 Sale Of Copies
188
0
0
17,606
18,184
20,000
17,112
20,000
380 -122 Sale Of Maps
1,570
682
567
612
659
600
1,114
660
380 -124 Sale /Computer Data
250
250
1,058
1,180
1,750
2,500
1,112
2,500
380 -130 Dishonored Check Fee
33
25
125
75
55
100
25
100
380 -140 Day Care - Admin
0
0
0
0
0
0
0
0
380 -150 Local Elec /Reimb
0
0
0
0
0
0
0
0
380 -170 Other
7,415
57,739
7,036
4,036
17,129
7,000
108,690
10,000
380 -210 Emergency Med Sery
37,871
30,156
30,665
0
0
0
0
0
380 -220 Recycle Efforts
0
0
0
0
0
0
0
0
380 -230 Insur Rebate - Misc
0
0
0
0
0
0
0
0
380 -250 Admin Fee /Cap.Proj.
2,790
0
0
0
0
0
0
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 3
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
------------------------------------------------------
------------------------------------------------------
Fund 100 - General Fund
- --------------------
- - - - --
----------------------------------
--------------------------
Department 000 - Fund Revenues
380 -260 Legal Fee Reimb.
2,840
8,703
2,195
0
0
2,500
4,681
2,500
380 -270 Passport Fee
0
0
6,360
6,345
6,990
6,500
6,525
7,000
380 -280 IBEW Reimb.
0
0
0
0
0
0
0
0
380 -290 Alyeska Settlement
0
0
0
0
0
0
0
0
380 -900 Exxon Reimb.
0
0
0
0
0
0
0
0
380 -910 Manville Settl Trust
0
9,158
11,091
0
0
0
0
0
Miscellano TOTAL . . . . .
----- - -- - --
53,532
----- - - - - --
106,981
---- --- -- --
59,172
-- --- --- - --
29,857
--- ---- -- --
44,867
-- -- --- -- --
39,200
----- - -- - --
139,397
----- - --- --
42,860
RE89 Other Fina
389 -100 Use Of Fund Balance
0
0
0
0
0
0
0
595,305
Other Fina TOTAL . . . . .
- ---- -- ----
0
-- --- - - - - --
0
-- --- - - - - --
0
----- - - - - --
0
----- -- -- --
0
----- - -----
0
- ------ -- --
0
- --- - --- ---
595,305
RE91 Operating
391 -310 Debt Service - Other
9,672
0
32,632
21,745
18,154
0
0
0
391 -410 Capital Projects -KIB
0
0
0
0
0
200,000
200,000
0
391 -600 Transfer In -MIS Fund
0
0
0
108,083
0
0
0
0
Operating TOTAL . . . . .
----- ---- --
9,672
---- - - - - - --
0
-- --- - - - - --
32,632
----- - - - - --
129,828
----- - - - ---
18,154
---- - - -- ---
200,000
- ---- - - - - --
200,000
----- - - - - --
0
RE92 Sale Of Fi
392 -100 Sale /Gen.Fixed Assets
0
0
4,239
6,000
0
5,000
1,063
5,000
Sale Of Fi TOTAL . . . . .
----- --- - --
0
-- -- - - - - - --
0
----- - - - - --
4,239
----- - - - - --
6,000
-----------
0
-- ------- --
5,000
----- -- - - --
1,063
-----------
5,000
Fund Reven TOTAL . . .
-----------
8,467,726
--- -- - -- - --
10,913,346
----- - -- - --
10,172,146
----- - -----
10,186,537
----- -- - ---
11,012,520
----- - - - - --
11,075,990
---- - - - - - --
12,146,019
---- - - --- --
11,052,095
REVENUE TOTAL . . . . . .
----- - - - - --
8,467,726
----- - - - - --
10,913,346
----- - - - - --
10,172,146
----- - - -- --
10,186,537
- -- ---- -- --
11,012,520
------ - - - --
11,075,990
-- --- - - - - --
12,146,019
----- -- - ---
11,052,095
Kodiak Island Borough LIVE 4.6
F I N
A N C I A
L M A N A G
E M E N T
PAGE 4
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 100 - General Fund
--- ----
- - --
--------
- ----
- - ----
EXPENSE
Department 100 - Legislative
--------------------------------------------
EX10 Personnel
410 -106 Mayoral Stipend
0
0
3,200
4,800
4,000
4,800
4,800
4,800
410 -108 Assembly Stipend
16,800
----- - - - - -- -----
16,800
- --
16,800
16,800
16,800
16,800
16,800
16,800
Personnel TOTAL . . . . .
16,800
---
16,800
----- - - - - --
20,000
- ---- - - ---- -----
21,600
- - - - --
20,800
- -- -- - - -- --
21,600
----- - - - - --
21,600
- -- -- - - - - --
21,600
EX20 Employee B
420 -120 FICA Taxes
0
643
1,499
1,652
1,591
1,650
1,652
1,650
420 -130 Group Insurance
0
0
0
0
0
0
0
0
420 -140 Retirement
1,855
1,161
1,686
1,529
519
40
29
40
420 -150 Workers Compensation
0
-----
34
94
140
140
100
56
130
Employee B TOTAL . . . . .
--- - -- ---
1,855
-- - - -- --
1,838
----- - - - - --
3,279
----- ------ ----
3,321
- --- - --
2,250
---- - - - - - --
1,790
- -- -- -- -- --
1,737
- ---- - - - ---
1,820
EX30 Profession
430 -100 Political Lobbyist
50,692
60,203
63,478
63,000
62,000
60,000
62,000
60,000
430 -170 Contract Negotiators
0
0
0
0
0
0
0
0
Profession TOTAL . . . . .
----- -- -- -- ---
50,692
-- - - - - --
60,203
---- - - - - ---
63,478
----- - - - - -- ---
63,000
-- - - - - --
62,000
- ---- - - ----
60,000
-- -- - - - - - --
62,000
--- -- - - - - --
60,000
EX50 Support Go
450 -100 Office Supplies
136
0
0
0
182
0
37
0
450 -120 Printing /Binding
0
0
13
0
0
0
0
.0
450 -140 Dues /Books /Period
18,045
16,079
15,676
21,738
17,201
20,000
17,356
20,000
450 -200 Honorarium /Amenities
628
741
3,748
3,383
3,304
2,500
3,174
2,500
450 -210 Food /Business Lunch
2,782
4,382
7,207
1,709
2,644
6,500
4,966
6,500
450 -220 Insur And Bonding
6,000
0
0
0
763
6,000
644
6,000
450 -290 Recruit /Relocation
0
6,632
0
0
0
0
0
0
450 -300 Travel /Per Diem
10,482
18,373
22,998
25,642
27,857
28,000
11,726
28,000
450 -301 Mayor Travel /Per Diem
0
0
0
0
0
15,000
7,062
15,000
450 -340 Telephone
2
0
18
0
0
0
0
0
Support Go TOTAL . . . . .
---- - - - ---- --
38,075
--- - - - - --
46,207
---- - -- -- --
49,660
----- - -- - -- -----
52,472
- - - - --
51,951
----- - - - - --
78,000
---- - - -- - --
44,965
----- -- - - --
78,000
Legislativ TOTAL . . .
- -- -- - - - - -- --
107,422
--- - - -- --
125,048
----- - - - ---
136,417
----- - - - - -- -----
140,393
--- - --
137,001
---- - - - - - --
161,390
--- -- - - -- --
130,302
----- - -----
161,420
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 5
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
------------------------------------- -- -- -------------
Fund 100 - General Fund
--
---- -- - - --- ----
--
--------------------------------------------
Department 105 - Borough Management
--------------------------------------------
EX10 Personnel
410 -110 Salaries
123,291
124,868
164,770
115,223
109,350
120,520
143,982
147,770
410 -120 Temporary Help
0
0
0
0
2,184
0
0
0
410 -130 Overtime
196
0
0
120
272
800
-
553
-- --
250
-- ----
Personnel TOTAL . . . . .
-- --- - -- - --
123,487
- ---- -- - ---
124,868
--- --- - - - --
164,770
---- -- - -- --
115,343
- ---- - - - - --
111,806
--- -- - - ---
121,320
--- ----
144,535
-----
148,020
EX20 Employee B
420 -110 Unemployment Taxes
550
273
642
910
304
500
338
250
420 -120 FICA Taxes
8,262
8,379
10,841
8,642
7,887
9,250
9,700
10,010
420 -130 Group Insurance
14,443
17,759
15,837
14,439
11,341
24,100
27,254
31,070
420 -140 Retirement
13,044
8,391
10,717
8,268
3,030
180
196
220
420 -150 Workers Compensation
511
504
925
968
740
610
357
840
420 -160 Termination Reserve
0
0
0
--- - --
0
----- - - - - --
0
----- - - - - --
0
----- - - - - --
0
----- - - - - --
0
----- - - - - --
Employee B TOTAL . . . . .
---- - - - - - --
36,810
----- - - - - --
35,306
-----
38,962
33,227
23,302
34,640
37,845
42,390
EX50 Support Go
450 -100 Office Supplies
442
502
660
353
583
600
1,027
600
450 -115 Computer Software
0
0
0
0
0
0
0
0
450 -120 Printing /Binding
3,450
3,490
3,413
1,526
2,141
4,000
537
3,000
450 -130 Postage
0
0
0
0
0
0
0
0
450 -140 Dues /Books /Period
2,995
2,579
2,091
1,603
2,089
1,500
3,520
2,000
450 -160 Furniture /Fixtures
0
0
0
0
891
0
0
1,500
450 -170 Machinery /Equipment
495
0
573
242
125
0
946
0
450 -210 Food /Business Lunch
266
209
438
765
694
900
528
1,200
450 -220 Insur And Bonding
600
0
0
0
2,266
600
1,804
600
450 -250 Data Services
6,568
11,540
11,510
0
0
0
0
0
450 -270 Continuing Education
0
513
0
135
15
0
1,075
0
450 -290 Recruit /Relocation
0
0
10,214
15,031
0
0
0
0
450 -300 Travel /Per Diem
8,105
8,976
11,328
7,709
8,324
10,500
9,270
10,500
450 -330 Rent
8,570
9,485
7,340
8,570
9,730
10,720
10,720
10,720
450 -340 Telephone
2,615
2,143
2,240
2,372
2,307
3,000
3,363
3,000
450 -430 Repairs /Maintenance
171
383
79
166
0
200
- --- -- -
156
---- - - - - - --
200
----- - - - ---
Support Go TOTAL . . . . .
---- -- - ----
34,277
---- - - - - - --
39,820
----- - - - - --
49,886
----- - - - - --
38,472
----- - - - - --
29,165
- - --
32,020
32,946
33,320
EX70 Capital Ou
470 -100 Machinery /Equipment
0
0
0
0
0
0
0
0
470 -110 Furnitures /Fixtures
0
0
975
0
0
0
0
0
470 -115 Computer Software
0
0
0
0
-- --- -
0
-
0
-- --- - - -- --
0
-- ---- -- ---
0
--- --- - - - --
Capital Ou TOTAL . . . . .
----- ------
0
---- -- - - - --
0
---- -- -----
975
-----
0
- ---- -- ---
0
0
0
0
EX92 Allocated
492 -164 Evos Grant
0
0
0
0
0
0
0
5,000-
492 -530 Alloc /Solid Waste
0
0
0
0
0
0
0
10,000-
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 6
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
- - - -- ----
Fund 100 - General Fund
- - - - --
----------------
---
---
_
Department 105 Borough Management =
--------------------------------------------
492 -540 Allocated to Hospital
0
0
0
0
0
0
0
5,000-
492 -555 Allocated to KFRC
0
-----------
0
0
0
5,000-
5,000-
5,000-
5,000-
Allocated TOTAL . . . . .
0
----- - - -- --
0
- -- -- - - - - --
0
----- ---- -- -
0
---- - - - - -- ----
5,000-
-- - ----
5,000-
- ---- - - - - --
5,000-
----- - - - ---
25,000-
Borough Ma TOTAL . . .
-----------
194,574
----- - - - - --
199,994
----- - - -- --
254,593
--- -- - - - - -- ----
187,042
----- -- -----
159,273
- - - - --
182,980
- ---- - - - - --
210,326
----- -- ----
198,730
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 7
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
--------------------------------------------------------------------------------------------
Fund 100 - General Fund
----
- - - -- -
- - - - - - -- ------
- - - - -- -------
- - - - --
--------------------------------------------
Department 110 - Borough Clerk
EX10 Personnel
410 -110 Salaries
129,436
144,685
148,004
118,809
122,365
144,890
123,926
141,360
410 -120 Temporary Help
0
0
3,900
1,668
4,410
0
11,959
2,000
410 -130 Overtime
3,340
2,766
4,522
3,515
-- --- - -- ---
5,829
-
5,580
5,193
-------
6,130
Personnel TOTAL . . . . .
----- - - -- --
132,776
-----------
147,451
----- - - - - --
156,426
123,992
132,604
150,470
141,078
149,490
EX20 Employee B
420 -110 Unemployment Taxes
1,683
727
818
1,161
447
770
488
388
420 -120 FICA Taxes
9,816
11,114
11,991
9,380
9,970
11,050
10,601
11,430
420 -130 Group Insurance
16,969
17,823
13,634
12,112
17,484
28,880
16,599
20,520
420 -140 Retirement
14,292
9,926
12,294
8,932
3,553
230
186
230
420 -150 Workers Compensation
543
599
941
805
692
750
297-
850
420 -160 Termination Reserve
0
0
0
0
0
0
0
0
Employee B TOTAL . . . . .
43,303
40,189
39,678
32,390
32,346
41,680
27,577
33,418
EX50 Support Go
450 -100 Office Supplies
785
1,071
898
789
2,454
1,200
1,556
1,200
450 -110 Operating Supplies
819
1,357
1,016
460
139
0
0
0
450 -115 Computer Software
0
0
0
0
0
0
0
0
450 -120 Printing /Binding
9,241
8,127
9,301
5,336
6,549
9,500
6,132
9,500
450 -130 Postage
12
0
0
0
0
0
0
0
450 -140 Dues /Books /Period
1,596
1,027
784
4,018-
768
1,500
1,520
1,500
450 -160 Furniture /Fixtures
0
45
0
0
0
0
3,671
0
450 -170 Machinery /Equipment
385
67
0
0
0
0
0
0
450 -180 Equipment Rental
0
0
0
0
0
0
0
0
450 -210 Food /Business Lunch
10
0
28
0
8
0
0
0
450 -220 Insur And Bonding
50
180
90
0
0
0
0
0
450 -230 Advertising /Hearings
21,327
21,131
19,432
19,947
25,713
21,000
25,118
21,000
450 -250 Data Services
4,701
10,638
15,530
0
0
0
0
0
450 -270 Continuing Education
5,589
2,814
3,949
5,788
1,190
5,000
2,512
12,000
450 -290 Recruit /Relocation
98
0
161
732
0
0
122
0
450 -300 Travel /Per Diem
1,326
3,272
3,664
3,520
5,937
4,200
8,004
1,000
450 -330 Rent
23,440
25,950
20,090
23,440
26,620
29,330
29,330
29,330
450 -340 Telephone
2,447
2,088
3,073
3,338
3,716
2,500
2,925
2,500
450 -430 Repairs /Maintenance
261
35
0
0
206
0
282
0
450 -470 Election Local
16,276
13,540
11,050
10,558
24,692
19,000
15,280
14,000
450 -480 Boards & Committees
250
200
0
350
250
0
0
0
450 -530 Document Destruction
0
0
0
0
0
0
0
0
450 -531 Records Restoration
9,263
0
0
0
0
0
- - --
0
--- --- - - - --
0
---- - - - - - --
Support Go TOTAL . . . . .
----- - - - - --
97,876
----- - - - - --
91,542
-- --- - - - - --
89,066
----- - - - - --
70,240
----- - - - - --
98,242
----- - -
93,230
96,452
92,030
EX70 Capital Ou
470 -100 Machinery /Equipment
0
670
0
0
0
0
0
0
470 -110 Furnitures /Fixtures
0
2,917
2,549
0
0
0
0
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 8
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
--------------------------------------------------------------------------------------------------------------------------------------------------
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
--------------------------------------------------------------------------------------------------------------------------------------------------
Fund 100 - General Fund
Department 110 - Borough Clerk
--------------------------------------------
470 -115 Computer Software
0
0
0
0
0
0
0
0
Capital Ou TOTAL
--- -- -- ----
0
- ---- -- - - --
3,587
-- --- - --- --
2,549
----- - -- - --
0
--- ----- ---
0
-- --- - -----
0
----- - -- - --
0
- -- -- - - - ---
0
Borough C1 TOTAL . . .
--- -- - - - ---
273,955
-- -- - ---- --
282,769
----- - - ----
287,719
- ---- - -----
226,622
- --- -- - -- --
263,192
- ---- -- - - --
285,380
----- -- -- --
265,107
--- -- - - - ---
274,936
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 9
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 100 - General Fund
=
a =69a
Department 115 Borough a Attorney
--------------------------------------------
EX31 Legal Sery
431 -110 Litigation Expenses
160
0
0
50-
375,284
123,250
70,545
50,000
431 -120 Legal Fees
91,903
152,223
82,187
- - - - --
129,556
--- -- - -- - -- -
36,400
---- - - -- --
100,000
---- -- - - ---
104,643
- -- -- -- -- --
100,000
----- - - - - --
Legal Sery TOTAL . . . . .
----- - - ----
92,063
----- - - - ---
152,223
-----
82,187
129,506
411,684
223,250
175,188
150,000
EX50 Support Go
450 -120 Printing /Binding
3,310
8,159
11,060
6,433
0
8,000
0
8,000
450 -130 Postage
0
0
0
0
0
0
0
0
450 -210 Food /Business Lunch
0
0
0
0
0
0
0
0
450 -220 Insur And Bonding
0
0
0
0
0
0
0
0
450 -230 Advertising /Hearings
28,514
28,512
49,415
54,492
15,011
25,000
9,842
25,000
450 -240 Filing /Record Fees
1,371
2,123
1,139
1,235
843
3,000
675
1,200
450 -245 Title Search Fees
0
0
12,000
6,200
7,800
0
9,000
0
450 -270 Continuing Education
0
0
0
0
0
0
0
0
450 -290 Recruit /Relocation
0
0
0
0
0
0
0
0
450 -300 Travel /Per Diem
0
0
0
0
0
0
0
0
450 -325 Settlement Costs
0
0
0
0
0
0
1,480
0
450 -340 Telephone
0
0
0
----- - - -- --
0
--- -- - - - - --
0
----- - - - ---
0
----- - - - - --
0
----- - -- ---
0
- ---- -- - ---
Support Go TOTAL . . . . .
---- - -- -- --
33,195
----- -- - ---
38,794
73,614
68,360
23,654
36,000
20,997
34,200
Borough At TOTAL . . .
----- - - -- --
125,258
-- --- - - - ---
191,017
- ---- - - - - --
155,801
- -- -- - - - - --
197,866
----- - - - - --
435,338
- -- ---- ----
259,250
--- --- - - - --
196,185
----- - - - - --
184,200
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
Printing /Binding
450 -140
Dues /Books /Period
PAGE 10
DATE 12/13/02
450 -170
BUDGET
LISTING
Insur And Bonding
450 -250
Data Services
450 -270
BP0200
TIME 10:12:22
Recruit /Relocation
450 -300
Travel /Per Diem
450 -330
Rent
450 -340
Telephone
FIDIR
Repairs /Maintenance
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Computer Software
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
...... -- - - - - -- - - ------- - - -- -- - - - -_
Fund 100 - General Fund
200
4,850
-==-=.====
.............
3,988
10,674
10,000
8,675
Department 120 - Finance Department
--------------------------------------------
101,957
143,870
170,040
0
0
0
0
0
EX10 Personnel
5,639
4,984
5,611
4,900
6,000
5,011
6,000
0
410 -110 Salaries
360,536
361,272
324,003
340,699
350,722
365,290
356,336
371,750
410 -120 Temporary Help
6,486
0
12,154
1,876
0
0
0
0
410 -130 Overtime
2,274
-----
6,278
7,329
2,147
2,846
5,170
2,562
5,100
Personnel TOTAL . . . . .
- -- ---
369,296
----- - -- - --
367,550
---- --- - - --
343,486
----- - - - - --
344,722
- ---- -- -- -- --
353,568
--- - - - - --
370,460
- --- --- ----
358,898
----- - - - - --
376,850
EX20 Employee B
23-
200
-- --- - - - - --
155,338
---- -------
206,552
--- ---- -- -- -----
228,144
- -- - -- ----
59,932
--- - - --
73,636
---- --- - - -- ---
77,035
420 -110 Unemployment Taxes
4,654
1,750
1,810
2,912
872
1,750
916
858
420 -120 FICA Taxes
26,764
25,633
23,913
24,353
24,788
27,430
25,239
28,250
420 -130 Group Insurance
45,427
47,750
43,172
41,882
54,239
69,630
62,140
65,630
420 -140 Retirement
39,581
24,643
28,751
24,459
9,840
550
518
570
420 -150 Workers Compensation
1,520
1,481
1,817
2,239
2,381
1,860
946
2,160
420 -160 Termination Reserve
0
0
0
0
0
0
0
0
Employee B TOTAL
EX50 Support Go
450 -100
Office Supplies
450 -115
Computer Software
450 -120
Printing /Binding
450 -140
Dues /Books /Period
450 -160
Furniture /Fixtures
450 -170
Machinery /Equipment
450 -220
Insur And Bonding
450 -250
Data Services
450 -270
Continuing Education
450 -290
Recruit /Relocation
450 -300
Travel /Per Diem
450 -330
Rent
450 -340
Telephone
450 -430
Repairs /Maintenance
Support Go
TOTAL . . . . . .
EX70 Capital Ou
470 -100
Machinery /Equipment
470 -110
Furnitures /Fixtures
470 -115
Computer Software
Capital Ou
TOTAL . . . . . .
EX92 Allocated
492 -205
Alloc to Day Care
492 -208
Welfare to Work
492 -210
Alloc to Land Sales
492 -400
Capital Projects
----- - -- ---
117,946
--- -- - -- - --
101,257
----- - - - - -- -----
99,463
-- -- -- -----
95,845
- - - ---
92,120
----- - -- - -- -----
101,220
- - - - -- ---
89,759
-- - -- - --
97,468
3,845
3,940
5,087
2,542
2,531
4,500
2,418
4,000
87
28
0
785
0
100
26
100
9,447
9,218
10,740
8,903
10,596
11,805
12,070
12,000
1,491
1,763
2,449
2,379
3,037
2,400
2,047
3,000
0
0
0
0
0
500
3,670
1,000
115
1,598
0
0
220
500
734
200
4,850
4,675
4,675
3,988
10,674
10,000
8,675
15,000
101,957
143,870
170,040
0
0
0
0
0
2,736
5,639
4,984
5,611
4,900
6,000
5,011
6,000
0
0
150
0
0
150
1,108
0
2,719
5,123
4,458
5,500
8,468
6,000
1,637
6,000
24,942
26,880
20,810
24,280
27,570
30,380
30,380
27,570
3,104
3,818
4,507
5,754
5,640
4,500
5,860
6,000
45
0
244
190
0
200
23-
200
-- --- - - - - --
155,338
---- -------
206,552
--- ---- -- -- -----
228,144
- -- - -- ----
59,932
--- - - --
73,636
---- --- - - -- ---
77,035
-- - - -- -- -
73,613
-- -- - - -- --
81,070
8,600
8,072
0
0
0
2,000
0
0
0
0
5,284
0
0
1,000
0
0
0
0
0
0
0
0
0
0
8,600
8,072
5,284
-----
0
- - - - --
0
--- -- - - -- -- -----
3,000
-- - --- ----
0
-- -- - --
0
0
0
4,490-
5,000-
5,000-
5,000-
5,000-
5,000-
0
0
5,720-
10,275-
4,740-
5,805-
6,963-
0
0
0
34,600-
39,860-
40,000-
5,000-
5,000-
1,000-
139-
0
0
0
0
0
0
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 11
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 100 - General Fund
Department 120 - Finance Department
--------------------------------------------
492 -530 Alloc /Solid Waste
0
0
69,200-
75,720-
75,000-
75,000-
75,000-
55,220-
492 -555 Allocated to KFRC
0
0
0
0
-- -- - - - - -- -
5,000-
---- - - - - --
5,000-
-- -- - - - - - --
5,000-
----- - - - - --
10,000-
----- - - -- --
Allocated TOTAL . . . . .
-----------
139-
- ---- - --- --
0
----- - - ----
114,010-
-
130,855-
129,740-
95,805-
96,963-
71,220-
Finance De TOTAL . . .
-----------
651,041
----- -- - - --
683,431
----- - - - - --
562,367
---- - - -- - -- -----
369,644
- -- - --
389,584
----- - -- - --
455,910
-- --- - - -- --
425,307
--- -- - - - - --
484,168
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 12
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 100 - General Fund
Department 125 - Management Info Services
--------------------------------------------
EX10 Personnel
410 -110 Salaries
0
0
0
250,809
179,796
182,150
151,146
180,790
410 -120 Temporary Help
0
0
0
0
1,110
0
7,907
0
410 -130 Overtime
- --
0
--- -- - --
0
---- --
0
5,916
5,906
11,380
8,033
8,310
Personnel TOTAL . . . . .
0
- -- --
0
----- - - - - --
0
- -- -- - - - - --
256,725
----- - -- - --
186,812
--- -- - - - ---
193,530
----- - - - - --
167,086
-- --- - - - - --
189,100
EX20 Employee B
420 -110 Unemployment Taxes
0
0
0
1,933
377
750
447
368
420 -120 FICA Taxes
0
0
0
17,986
13,796
14,810
12,896
14,480
420 -130 Group Insurance
0
0
0
32,168
29,256
33,860
29,361
36,470
420 -140 Retirement
0
0
0
16,626
5,239
280
234
280
420 -150 Workers Compensation
0
0
0
1,473
1,257
970
301
1,080
420 -160 Termination Reserve
0
0
0
0
0
0
0
0
Employee B TOTAL . . . . .
- --
0
--- -- - - - - --
0
----- - - - - --
0
---- ---- - --
70,186
- ---- --- ---
49,925
----- -- - - --
50,670
- ---- - - - - --
43,239
--- -- - - - ---
52,678
EX30 Profession
430 -140 Contracted Services
0
0
0
0
0
0
14,729
0
- ----
Profession TOTAL .....
- - -- --
0
- --- --- ----
0
----- - - - ---
0
- --- -- - - - --
0
--- -- --- - --
0
----- - -- ---
0
----- - - - - --
14,729
----- - - - - --
0
EX50 Support Go
450 -100 Office Supplies
0
0
0
519
974
1,000
1,594
570
450 -110 Operating Supplies
0
0
0
5,873
9,425
14,000
7,852
12,170
450 -115 Computer Software
0
0
0
350
10,479
7,000
20,433
5,950
450 -120 Printing /Binding
0
0
0
312
1,210
1,500
95
1,000
450 -140 Dues /Books /Period
0
0
0
247
269
1,000
118
920
450 -160 Furniture /Fixtures
0
0
0
288
0
0
480
1,900
450 -170 Machinery /Equipment
0
0
0
830
36,656
20,000
51,730
52,020
450 -180 Equipment Rental
0
0
0
12,907
2,343
41,000
0
0
450 -210 Food /Business Lunch
0
0
0
0
0
0
425
0
450 -220 Insur And Bonding
0
0
0
0
4,354
5,000
3,217
5,000
450 -230 Advertising /Hearings
0
0
0
0
0
0
130
0
450 -270 Continuing Education
0
0
0
4,704
9,122
10,000
3,884
9,000
450 -280 Staff Training
0
0
0
0
1,092
600
0
1,000
450 -290 Recruit /Relocation
0
0
0
0
0
0
396
0
450 -300 Travel /Per Diem
0
0
0
210
486
1,800
545
1,800
450 -330 Rent
0
0
0
28,900
32,820
36,160
36,138
36,160
450 -340 Telephone
0
0
0
5,374
5,036
11,140
9,192
15,140
450 -430 Repairs /Maintenance
0
0
0
5,715
2,868
11,000
8,504
9,260
450 -435 Maint Agreements
- ----
0
- - ----
0
- --- - - --- --
0
----- - --
62,620
86,074
110,000
83,970
105,800
Support Go TOTAL . . . . .
0
0
- --
0
-- --- - -- - --
128,849
--- -- -- - - --
203,208
--- -- - -- ---
271,200
-----------
228,703
----- -- - - --
257,690
EX70 Capital Ou
470 -100 Machinery /Equipment
0
0
0
40,521
10,092
238,880
204,672
42,500
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 13
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
-----------------------------------------------------------------------
Fund 100 - General Fund
--------------------------------------------
Department 125 - Management Info Services
--------------------------------------------
470 -110 Furnitures /Fixtures
0
0
0
0
0
0
0
0
470 -115 Computer Software
--
0
--- - - - - --
0
-- ---- -- - --
0
----- - - - - --
0
----- -- - - -- -----------
0
0
--- -- - - - - --
0
--- -- - - - ---
0
- -- -- -- -- --
Capital Ou TOTAL . . . . .
0
0
0
40,521
10,092
238,880
204,672
42,500
EX92 Allocated
492 -110 Enterprise Funds
0
0
0
27,595-
29,500-
12,000-
12,000-
12,000-
492 -120 Allocated To KIBSD
0
0
0
0
0
0
0
0
492 -220 Alloc /Buildings &Gnd
0
0
0
27,940-
0
0
0
0
492 -290 Allocated to KIBSD
0
0
0
111,490-
126,645-
126,650-
----
126,650-
- - - --
130,000-
----- - - - - --
-----------
Allocated TOTAL . . . . .
0
----- - - - - --
0
----- - - - - --
0
----- - - - --- -----
167,025-
- - - - --
156,145-
--- -- --
138,650-
----- -
138,650-
142,000-
-----------
Management TOTAL . . .
0
- -- -- - - - - --
0
----- - - - ---
0
- --- - -- - --- -----
329,256
-- ----
293,892
----- - - - - --
615,630
----- - - - - --
519,779
------- ----
399,968
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 14
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 100 - General Fund
Department 130 - Assessing Department
--------------------------------------------
EXIO Personnel
410 -110 Salaries
209,595
209,008
212,018
212,657
201,597
216,690
144,073
177,840
410 -120 Temporary Help
0
0
332
206
0
0
0
0
410 -130 Overtime
636
70
384
0
171
190
905
980
Personnel TOTAL . . . . .
--- -- - - -- --
210,231
-- --- - - - - --
209,078
----- --- ---
212,734
----- - - - - -- ---
212,863
-- -- -- --
201,768
----- - - - - --
216,880
- --- -- - -- --
144,978
--- -- -- - ---
178,820
EX20 Employee B
420 -110 Unemployment Taxes
2,291
989
1,023
1,644
568
1,000
567
490
420 -120 FICA Taxes
14,934
15,019
15,385
15,412
14,216
16,380
11,055
13,690
420 -130 Group Insurance
17,810
19,678
19,501
22,918
25,553
31,540
15,995
21,790
420 -140 Retirement
22,584
14,193
17,650
15,050
5,498
330
216
260
420 -150 Workers Compensation
4,407
2,196
3,848
4,800
4,285
3,760
1,116
3,180
420 -160 Termination Reserve
0
0
0
0
0
0
0
0
Employee B TOTAL . . . . .
-- -- - ------
62,026
----- --- - --
52,075
- ---- --- - --
57,407
---- - -- - --- -----
59,824
- - -- --
50,120
---- -- - - ---
53,010
- -- -- - -- ---
28,949
----- - --- --
39,410
EX30 Profession
430 -140 Contracted Services
0
0
0
0
0
0
0
0
Profession TOTAL .....
-- --- - - - - --
0
----- - - - - --
0
--- -- ---- --
0
----- - - - - -- -----
0
-- - - --
0
-- -- - - - -- --
0
----- -- -- --
0
- ---- - - - - --
0
EX50 Support Go
450 -100 Office Supplies
959
2,340
2,086
2,150
2,725
2,000
1,788
2,200
450 -115 Computer Software
1,249
1,375
0
1,560
1,780
2,500
2,525
2,500
450 -120 Printing /Binding
353
305
1,544
1,200
972
1,500
644
1,000
450 -130 Postage
0
0
0
32
0
0
0
0
450 -140 Dues /Books /Period
771
755
1,959
776
604
2,000
889
1,000
450 -160 Furniture /Fixtures
1,465
2,575
225
709
500
500
0
1,50.0
450 -190 Maps
0
0
0
0
0
0
0
0
450 -220 Insur And Bonding
0
0
0
0
0
0
0
0
450 -240 Filing /Record Fees
1,166
1,370
1,496
1,625
1,167
1,750
2,492
1,750
450 -250 Data Services
20,975
32,334
44,800
0
0
0
0
0
450 -270 Continuing Education
1,710
821
3,298
878
1,191
3,500
3,667
4,300
450 -290 Recruit /Relocation
0
0
388
0
652
0
3,393
0
450 -300 Travel /Per Diem
4,317
2,641
530
2,313
5,135
4,500
2,886
4,000
450 -330 Rent
12,730
14,100
10,920
12,730
19,190
21,150
21,150
21,150
450 -340 Telephone
1,564
1,461
1,866
2,319
3,155
2,400
3,455
2,650
450 -430 Repairs /Maintenance
35
0
206
200
0
0
0
0
Support Go TOTAL . . . . .
----- - - - - --
47,294
-- -- - -- - - --
60,077
----- - - - - --
69,318
---- - -- -- -- -----
26,492
- - - --- -
37,071
-- -- - - - ---
41,800
----- - - - - --
42,889
----- - - -- --
42,050
EX70 Capital Ou
470 -100 Machinery /Equipment
3,030
0
0
1,855
0
500
0
0
470 -110 Furnitures /Fixtures
2,714
0
1,325
500
0
500
0
0
470 -115 Computer Software
2,200
--- -- --- - --
0
----- - - - - --
0
----- -- - - --
0
- --- -- - - - -- -----
0
- - - - -- -----
0
- - - - --
0
----- - - - - --
0
---- - - --- --
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 15
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
.......
Expense
Expense
......
Expense
Expense
Budget
__-------
Estimate
Approved
--------------------------------'____..........
Fund 100 - General Fund
_._.._
-_-_----------_
-_----______•__-------_---------__
______________________
.......... = ` "
Department 130 - Assessing Department
--------------------------------------------
Capital Ou TOTAL . . . . .
7,944
0
1,325
2,355
0
1,000
0
0
EX92 Allocated
492 -130 Coastal Management
0
0
0
0
0
0
0
0
492 -200 Special Revenue Funds
4,000-
26,000-
0
22,220-
0
0
0
0
492 -210 Alloc to Land Sales
0
0
21,890-
0
0
32,500-
32,500-
10,000-
492 -560 911 Services
0
-----------
0
--- -- - - - ---
0
----- --- - --
0
----- - - -- --
0
----- - - - - -- -----
4,500-
- -----
4,500-
3,000-
Allocated TOTAL . . . . .
4,000-
26,000-
21,890-
22,220-
0
37,000-
- -- -- - - - - --
37,000-
----- - - -- --
13,000-
Assessing TOTAL . . .
-----------
323,495
----- - - ----
295,230
----- - - - - --
318,894
----- - - - - --
279,314
----- - - - - -- -
288,959
---- - - ----
275,690
----- - - - - --
179,816
---- - - - - ---
247,280
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
0
4,460
2,500
PAGE 16
DATE 12/13/02
0
BUDGET
LISTING
0
0
700
0
BP0200
TIME 10:12:22
0
0
0
0
0
----- -- -- --
4,414
----- - - - - -- -----
0
FIDIR
- - - - --- -----
0
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
3,768
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 100 - General Fund
0
1,678
580
0
0
945
1,000
643
--------------------------------------------
--------------------------------------------
Department 135 - Engineering /Facilities
--------------------------------------------
1,191
550
0
0
125
500
635
500
EX10 Personnel
624
0
0
0
1,000
165
500
225
410 -110 Salaries
138,963
82,605
0
0
53,760
168,470
66,756
107,990
410 -120 Temporary Help
4,924
6,717
0
0
0
0
1,518
0
410 -130 Overtime
601
354
0
0
1,494
2,390
59
470
-----
Personnel TOTAL . . . . .
- -- ---
144,488
----- - - - - --
89,676
----- -- - - --
0
-- --- --- --- --
0
--- -- - - --
55,254
- ---- - - - - --
170,860
----- - - - - --
68,333
- ---- - - - - --
108,460
EX20 Employee B
1,572
4,000
0
1,439
0
0
458
1,000
420 -110 Unemployment Taxes
1,544
498
0
0
267
750
262
245
420 -120 FICA Taxes
10,915
6,512
0
0
4,065
13,070
4,971
8,300
420 -130 Group Insurance
12,924
7,658
0
0
6,656
33,800
10,397
30,710
420 -140 Retirement
12,996
5,130
0
0
1,428
260
69
160
420 -150 Workers Compensation
3,324
1,726
0
0
1,026
3,110
489
2,080
420 -160 Termination Reserve
0
0
0
0
0
0
0
0
-----
Employee B TOTAL . . . . .
- - - ---
41,703
----- - - - - --
21,524
----- - -- - --
0
----------- --
0
--- - - -- --
13,442
----- -- - - --
50,990
----- -- - - --
16,188
----- - - - - --
41,495
EX30 Profession
430 -140 Contracted Services
430 -141 Road Inspection
430 -142 Driveway Inspection
Profession TOTAL
EX50 Support Go
450 -100 Office Supplies
450 -110 Operating Supplies
450 -115 Computer Software
450 -120 Printing /Binding
450 -140 Dues /Books /Period
450 -160 Furniture /Fixtures
450 -170 Machinery /Equipment
450 -220 Insur And Bonding
450 -230 Advertising /Hearings
450 -250 Data Services
450 -270 Continuing Education
450 -290 Recruit /Relocation
450 -300 Travel /Per Diem
450 -330 Rent
450 -340 Telephone
450 -430 Repairs /Maintenance
450 -440 Auto Repairs &Maint.
Support Go TOTAL . . . . . .
EX70 Capital Ou
470 -100 Machinery /Equipment
4,414
0
0
0
103
0
4,460
2,500
0
0
0
0
648
0
0
700
0
0
0
0
0
0
0
0
----- -- -- --
4,414
----- - - - - -- -----
0
- - ---- -- --
0
- - - - --- -----
0
- - - - --
751
---- - - - - - --
0
-- --- - -- ---
4,460
----- - - - ---
3,200
1,676
1,705
0
0
3,768
3,000
1,105
3,000
2,301
1,245
0
0
2,624
2,000
3,001
2,000
198
800
0
0
0
500
0
0
1,678
580
0
0
945
1,000
643
1,000
1,191
550
0
0
125
500
635
500
786
624
0
0
0
1,000
165
500
225
503
0
0
50
500
1,858
500
0
0
0
0
1,938
3,000
2,211
3,000
148
132
0
0
64
0
696
0
10,679
18,580
0
0
0
0
0
0
2,482
776
0
0
2,690
4,000
1,572
4,000
0
1,439
0
0
458
1,000
438
1,000
1,644
778
0
0
3,056
5,000
1,102
5,000
28,798
29,370
0
0
33,560
36,980
36,980
36,980
3,650
3,077
0
0
4,464
4,000
4,441
5,000
113
534
0
0
1,321
2,000
48
2,000
10,811
12,499
0
0
800
0
0
0
66,380
73,192
-----------
0
-
0
--- -- - -- --
55,863
- -- -- -- -- --
64,480
----- -- -- --
54,895
- ---- -- -- --
64,480
700
0
0
0
0
0
0
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 17
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 100 - General Fund
Department 135 - Engineering/Facilities=
--------------------------------------------
470 -110 Furnitures /Fixtures
0
0
0
0
0
0
0
0
470 -115 Computer Software
650
0
0
0
0
0
0
0
470 -120 Automotive
0
0
----- - - - - --
0
----- - - -- --
0
----- - - - - -- --
0
--- - - - ---
0
----- - - - - --
0
- ---- - - - - --
0
----- - - - - --
-----
Capital Ou TOTAL . . . . .
-- ----
1,350
0
0
0
0
0
0
0
EX92 Allocated
492 -110 Enterprise Funds
0
0
0
0
0
0
0
0
492 -130 Coastal Management
258,335-
184,305-
0
0
0
0
0
0
492 -400 Capital Projects
0
0
0
0
0
120,000-
0
80,000-
492 -555 Allocated to KFRC
0
0
0
0
-- -- -- -- - -- -----
40,000-
- -- ---
40,000-
---- -- -- - --
40,000-
----- ---- --
40,000-
- ---- -- - ---
-----------
Allocated TOTAL . . . . .
258,335-
- ---- - - - - --
184,305-
-- --- --- - --
0
0
40,000-
160,000-
40,000-
120,000-
--
Engineerin TOTAL . . .
--
0
----- - -- - --
87
----- - - - - --
0
----- - - - - -- -----
0
- - - - --
85,310
----- - - - - --
126,330
-----------
103,876
-----------
97,635
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 18
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 100 - General Fund
Department 140 - Community Development
--------------------------------------------
EX10 Personnel
410 -110 Salaries
296,398
283,624
275,732
236,824
262,993
267,680
280,988
288,870
410 -120 Temporary Help
318
112
0
0
548
1,000
824
1,000
410 -130 Overtime
5,255
4,331
3,208
3,005
7,311
8,000
6,882
----
9,880
----- -- - ---
-
Personnel TOTAL . . . . .
---- -- - ---
301,971
-- --- - - - - --
288,067
--- -- --- - --
278,940
-- --- - - -- --
239,829
- --- - -- - ---
270,852
----- - - - ---
276,680
-------
288,694
299,750
EX20 Employee B
420 -110 Unemployment Taxes
3,176
1,158
1,175
1,781
562
1,250
714
736
420 -120 FICA Taxes
21,069
19,906
19,462
16,912
18,996
21,200
21,328
22,920
420 -130 Group Insurance
25,740
28,479
28,298
25,008
35,347
53,810
47,685
44,580
420 -140 Retirement
32,303
19,572
23,610
16,554
6,908
410
429
450
420 -150 Workers Compensation
6,746
4,283
4,820
5,135
5,807
4,860
2,711
5,890
420 -160 Termination Reserve
0
0
0
0
0
0
0
0
- - --
-----
Employee B TOTAL . . . . .
- - - - --
89,034
----- - - ----
73,398
- ---- - - - - --
77,365
---- - --- ---
65,390
----- - - - - --
67,620
----- -- ----
81,530
---- - - -----
72,867
---- - --
74,576
EX30 Profession
430 -140 Contracted Services
0
150
0
468-
0
-- - -- - --
0
-- --- - --- --
0
--- -- -- ----
30,000
- ---- -- - - --
Profession TOTAL . . . . .
----- ------
0
---- - --- ---
150
----- -- -- --
0
----- -- - - --
468-
---
0
0
0
30,000
EX50 Support Go
450 -100 Office Supplies
3,216
1,660
524
802
1,005
1,000
2,002
1,000
450 -115 Computer Software
0
14
0
0
0
0
0
0
450 -120 Printing /Binding
4,526
4,906
4,770
3,641
3,889
5,000
5,332
4,000
450 -140 Dues /Books /Period
3,255
2,629
2,182
2,957
1,194
2,000
2,251
2,200
450 -160 Furniture /Fixtures
715
0
0
0
0
0
0
2,500
450 -170 Machinery /Equipment
0
0
0
0
435
2,000
1,465
0
450 -190 Maps
12
0
701
0
0
0
0
1,000
450 -220 Insur And Bonding
0
0
105
0
0
0
0
0
450 -250 Data Services
14,378
25,800
34,490
0
0
0
0
0
450 -270 Continuing Education
6,149
5,659
4,697
2,197
3,309
3,900
537
5,000
450 -290 Recruit /Relocation
0
952
295
907
5,846
0
708
0
450 -300 Travel /Per Diem
1,911
1,158
839
211
2,388
6,100
4,406
6,500
450 -310 Training Materials
35
0
0
0
0
0
310
0
450 -330 Rent
20,360
22,540
17,450
20,360
23,120
25,480
25,480
25,480
450 -340 Telephone
2,885
3,029
3,071
3,180
3,506
3,500
3,180
3,800
450 -430 Repairs /Maintenance
860
907
311
445
1,046
500
614
1,000
450 -480 Boards & Committees
8,300
8,400
7,900
5,517
9,016
8,400
7,371
10,000
--- - - - - --
Support Go TOTAL . . . . .
----- - -- - --
66,602
- ---- - - - ---
77,654
----- - - - - --
77,335
-- --- - - - ---
40,217
----- -- - ---
54,754
--- -- - -- ---
57,880
--- -- - - - - --
53,656
--
62,480
EX70 Capital Ou
470 -100 Machinery /Equipment
3,273
520
0
0
0
0
0
0
470 -110 Furnitures /Fixtures
730
0
677
0
0
0
0
0
470 -115 Computer Software
650
0
0
0
0
0
0
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 19
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
------ ----- --- - - - - - -- - - - - - --
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 100 - General Fund
Department 140 - Community Development
--------------------------------------------
Capital Ou TOTAL . . . . .
-----------
4,653
---- - - - - - --
520
----- - - - - --
677
---- -- - - - --
0
----- - -- - --
0
---- - - - - - --
0
----- - - - - --
0
----- - - - ---
0
EX92 Allocated
492 -130 Coastal Management
38,492-
15,000-
1,049-
15,267-
15,851-
15,000-
14,363-
15,000-
492 -210 Alloc to Land Sales
0
0
0
0
0
15,000-
15,000-
10,000-
492 -230 Allocated to CMG
0
0
16,000-
25,000-
0
0
0
0
492 -530 Alloc /Solid Waste
0
0
0
0
0
0
0
2,000-
492 -560 911 Services
0
-----------
0
----- - - - - --
0
-- --- -- - - --
0
----- - - - - -- -----
0
---
6,000-
6,000-
6,000-
Allocated TOTAL . . . . .
38,492-
15,000-
17,049-
40,267-
- -- -----
15,851-
- - - - --
36,000-
-- --- - - - ---
35,363-
- --- - - - - - --
33,000-
Community TOTAL . . .
423,768
-----------
424,789
-- -- - ------
417,268
----- - - - - -- -
304,701
---- - - - - -- -
377,375
---- - - - - --
380,090
---- - - -- - --
379,854
---- -- - - - --
433,806
Kodiak Island Borough LIVE 4.6
F I N A
N C I A
L M A N A G
E M E N T
PAGE 20
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
PY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 100 - General Fund
Department 142 - Building Official
--------------------------------------------
EX30 Profession
430 -140 Contracted Services
79,343
--- -
93,934
88,271
115,770
124,606
105,000
122,377
124,500
Profession TOTAL . . . . .
- - - -- -- -----
79,343
- - ----
93,934
- --- -- - - ---
88,271
----- -- - - -- --
115,770
-- - --- - --
124,606
---- -- - -- -- -----
105,000
- - - ---
122,377
--- -- -- - ---
124,500
EX50 Support Go
450 -100 Office Supplies
0
0
0
0
0
0
0
0
450 -120 Printing /Binding
0
0
0
0
0
0
0
0
450 -250 Data Services
0
0
0
0
0
0
0
0
450 -300 Travel /Per Diem
0
0
0
0
0
0
0
0
450 -330 Rent
4,400
4,870
3,770
4,400
5,000
5,510
5,510
5,500
450 -340 Telephone
177
185
233
302
302
0
197
0
Support Go TOTAL . . . . .
---- - - --- -- - --
4,577
-- - - -- --
5,055
- --- -- - ----
4,003
- -- -- - -- - -- ----
4,702
-- -- ---
5,302
---- - - --- -- -----
5,510
--- - --
5,707
--- -- -- - - --
5,500
Building 0 TOTAL . . .
-- -- - - - -- -- -- ---
83,920
- - - ---
98,989
----- -- -- --
92,274
---- - - - --- -
120,472
---- - - - - --
129,908
----- - -- - -- -----
110,510
- - - - --
128,084
--- -- ---- --
130,000
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 21
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
--------------------------------------------------------------------------------------------------------------------------------------------------
Fund 100 - General Fund
--------------------------------------------
--------------------------------------------
Department 160 - Economic Development
--------------------------------------------
EX10 Personnel
410 -110 Salaries
0
80
0
0
0
0
0
0
410 -120 Temporary Help
0
0
0
0
0
0
0
0
410 -130 Overtime
40
40
0
0
0
0
0
0
Personnel TOTAL . . . . .
--- -- - --- --
40
---- - --- - --
120
- -- -- - -----
0
----- -- - - -- -----
0
--- --- --
0
----- - - --
0
- -- --- -- ---
0
-- -- -- - - - --
0
EX20 Employee B
420 -110 Unemployment Taxes
1
1
0
0
0
0
0
0
420 -120 FICA Taxes
3
9
0
0
0
0
0
0
420 -130 Group Insurance
18
16
0
0
0
0
0
0
420 -140 Retirement
4
8
0
0
0
0
0
0
420 -150 Workers Compensation
0
1
0
0
0
0
0
0
Employee B TOTAL . . . . .
----- - - ----
26
- ---- - - - ---
35
-- -- -------
0
----- -- - --- --
0
--- - - -- -- ---
0
-- --- - --
0
----- - - - ---
0
---- - - - - - --
0
EX30 Profession
430 -140 Contracted Services
20,851
16,096
25,025
4,755
5,000
41,000
28,500
61,100
Profession TOTAL . . . . .
-- --- - - - - --
20,851
---- --- - ---
16,096
-- -- - - -- - --
25,025
----- - - - - -- -----
4,755
- -- - -- ---
5,000
-- -- - ---
41,000
----- - - - - --
28,500
----- - - - - --
61,100
EX48 Contributi
448 -362 Chamber Of Commerce
30,000
33,000
33,000
33,000
33,000
33,000
33,000
33,000
448 -364 Kod ConventionBureau
20,000
0
0
0
0
0
0
0
448 -386 City Of Kodiak
0
14,000
14,000
0
0
0
0
0
448 -390 Ak Ocean Seas &Fisher
0
5,000
200
0
0
0
0
0
448 -401 Kodiak Salmon Workgroup
0
0
0
0
0
7,160
7,153
0
Contributi TOTAL . . . . .
- --- - -- - ---
50,000
- ---- -- ----
52,000
- --- - --- ---
47,200
- --- -- -- - -- ---
33,000
-- - - - - -- --
33,000
-- --- -- --
40,160
- -- -- - -- ---
40,153
---- -- - - - --
33,000
EX50 Support Go
450 -100 Office Supplies
0
0
0
0
0
0
0
0
450 -120 Printing /Binding
21
0
0
0
0
0
0
0
450 -140 Dues /Books /Period
0
0
0
0
0
0
0
0
450 -300 Travel /Per Diem
745
0
0
0
0
0
0
30,000
Support Go TOTAL . . . . .
- ---- - - - - --
766
---- - - - - - --
0
--- -- --- - --
0
--- -- -- ---- -
0
-- -- - ----- --
0
--- --- ---
0
-- --- - --- --
0
-- --- - - ----
30,000
EX94 Operating
494 -410 Capital Proj - KIB
0
0
0
0
0
0
0
0
Operating TOTAL .....
- ---- - -- - --
0
- --- -- - - - --
0
--- -- --- - --
0
----- - -- - -- -----
0
- -- - -- --
0
-- - -- - ---
0
-- --- - - -- --
0
- --- - - - - - --
0
Economic D TOTAL . . .
- -- -- - - - - --
71,663
-----------
68,251
--- -- ---- --
72,225
----- -- - --- -----
37,755
---- -- -
38,000
---- - - ----
61,160
--- -- ------
68,653
---- -- - - ---
124,100
a ® ® 0" Nod N"
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 22
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 100 - General Fund
Department General Administration
--------------------------------------------
EX10 Personnel
410 -110 Salaries
37,344
46,086
37,770
1,767
0
0
0
0
410 -120 Temporary Help
0
0
0
32
0
0
0
0
410 -130 Overtime
349
506
666
135
0
0
0
0
410 -140 Allocated Salaries
0
0
0
0
0
0
--- -- --
0
-- -- - - --
0
--- -- -- ----
-----
Personnel TOTAL . . . . .
- - -- --
37,693
- ---- -- - - --
46,592
- --- -- --- --
38,436
----- - -- - -- ----
1,934
-- --- --
0
----
0
---
0
0
EX20 Employee B
420 -110 Unemployment Taxes
580
301
272
18
0
0
0
0
420 -120 FICA Taxes
2,851
3,505
2,896
142
0
0
0
0
420 -130 Group Insurance
3,048
3,767
5,510
548
0
0
0
0
420 -140 Retirement
59,335
69,046
5,825
13,161
45,428
45,310
77,746
0
420 -150 Workers Compensation
156
188
205
9
0
0
0
0
420 -160 Termination Reserve
0
0
0
0
0
0
-- -- --
0
-- -- - -- ----
0
--- -- -- - - --
--
Employee B TOTAL . . . . .
--- - - - ---
65,970
-- -- ---- - --
76,807
-- --- ------
14,708
- --- -- - -- --
13,878
--- -- - - -- --
45,428
--- - -
45,310
77,746
0
EX30 Profession
430 -170 Contract Negotiators
0
0
0
27
2,000
5,000
--
5,250
--- -- -- -- --
1,000
--- -- -- - - --
-----
Profession TOTAL . . . . .
-- - ---
0
- ---- - - - - --
0
-- -- ----- --
0
-- --- - - -- --
27
- -- -- - - -- --
2,000
--- -- ----
5,000
5,250
1,000
EX32 Audit Expe
432 -100 Professional Sery
79,779
65,517
76,029
58,273
88,892
80,000
70,509
90,000
432 -110 Out Of Pocket Exp
31,612
18,009
18,407
20,160
26,516
30,000
5,299
30,000
432 -120 Contracted Services
0
0
0
0
0
0
---- - -- - --
0
-- --- - - -- --
0
--- -- --- - --
---
Audit Expe TOTAL . . . . .
-- -- - ---
111,391
- --- - - -- - --
83,526
-- --- - - -- --
94,436
--- -- -- - ---
78,433
--- -- - -- ---
115,408
-
110,000
75,808
120,000
EX50 Support Go
450 -100 Office Supplies
2,502
2,697
2,423
1,519
653
2,500
824
2,500
450 -120 Printing /Binding
2,496
1,915
1,681
266
1,190
1,S00
1,493
1,500
450 -130 Postage
17,590
17,271
16,053
16,238
17,799
20,000
17,856
25,000
450 -160 Furniture /Fixtures
0
0
0
0
0
0
0
0
450 -170 Machinery /Equipment
295
0
153
0
0
0
0
0
450 -180 Equipment Rental
0
0
0
405
10,876
14,000
7,904
14,000
450 -200 Honorarium /Amenities
2,490
2,086
1,395
1,523
1,377
2,000
0
2,000
450 -210 Food /Business Lunch
0
0
0
0
118
0
0
0
450 -220 Insur And Bonding
60,081
54,497
26,912
42,253
28,153
50,000
26,180
75,000
450 -230 Advertising /Hearings
0
0
0
0
0
0
0
0
450 -250 Data Services
0
0
2,520
0
0
0
0
0
450 -270 Continuing Education
198
790
465
94
409
1,000
0
1,000
450 -280 Staff Training
10,505
2,836
1,930
7,438
4,309
3,500
131
3,500
450 -290 Recruit /Relocation
0
177
225
767
0
200
0
200
450 -300 Travel /Per Diem
479
664
565
507
0
1,500
0
1,500
450 -320 Bad Debts Expense
2,457
8,279
14,433
2,652
1,118
10,000
3,699
10,000
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 23
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
--------------------------------------------------------------------------------------------------------------------------------------------------
Fund 100 - General Fund
--------------------------------------------
--------------------------------------------
Department 165 - General Administration
--------------------------------------------
450 -325 Settlement Costs
0
0
0
308
279
0
0
0
450 -330 Rent
7,730
8,560
6,620
7,730
8,780
9,670
9,670
9,670
450 -340 Telephone
1,268
1,279
1,671
1,889
1,883
0
2,341
0
450 -430 Repairs /Maintenance
0
0
0
0
0
0
0
0
450 -440 Auto Repairs &Maint.
0
0
0
0
370-
10,000
1,053
6,000
450 -495 Bank Fees
0
0
0
0
0
0
39,250
0
-----
Support Go TOTAL . . . . .
---- --
108,091
----- - - - - --
101,051
----- - -- - --
77,046
----- - - - - --
83,589
----- - - - - --
76,574
--- -- -- -- --
125,870
- -- -- - -- - --
110,401
- ---- --- - --
151,870
EX70 Capital Ou
470 -100 Machinery /Equipment
0
0
0
0
0
0
0
0
470 -120 Automotive
0
0
0
0
0
0
0
0
-
Capital Ou TOTAL .....
---- - -- - --
0
----- - - ----
0
- ---- --- - --
0
- --- - - - - - --
0
----- - - - - --
0
----- - - -- --
0
--- --- - ----
0
----- ---- --
0
EX92 Allocated
492 -200 Special Revenue Funds
0
0
0
0
0
0
0
0
---
Allocated TOTAL .....
-- - -- - --
0
-- --- - -----
0
-- -- - -- - - --
0
----- - - -- --
0
----- --- ---
0
---- --- - - --
0
-- -- -- - ----
0
----- - -- - --
0
----
General Ad TOTAL . . .
- -- ----
323,145
----- - -----
307,976
----- -- -- --
224,626
----- - - - ---
177,861
---- -- -- - --
239,410
--- -- --- - --
286,180
---- - - - ----
269,205
---- -------
272,870
r_A a ® M" � i M r M S" 1k, 11 io M M M M !
Kodiak Island Borough LIVE 4.6
F I
N A N C I A L
M A N A G
E M E N T
PAGE 24
DATE 12/13/02
BUDGET LISTING
EP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
. :.....
Estimate
:- .......- ....._
Approved
:.. :. :..
..:..: ............................................................................................................
Fund 100 - General Fund
Department 175 Emergency Prepardness
--------------------------------------------
EX50 Support Go
450 -100 Office Supplies
30
0
0
0
0
100
0
100
450 -120 Printing /Binding
348
0
794
0
0
1,200
0
1,200
450 -170 Machinery /Equipment
0
0
0
0
0
0
0
0
450 -300 Travel /Per Diem
0
0
0
0
0
1,000
0
1,000
450 -340 Telephone
0
0
0
0
0
1,000
0
1,000
450 -350 Electricity
1,831
1,682
1,590
1,522
1,603
1,200
1,765
1,200
450 -430 Repairs /Maintenance
906
684
0
1,268
1,399
1,000
809
1,000
----
Support Go TOTAL . . . . .
- - -- - --
3,115
----- - - - - -- --
2,366
--- - - -- --
2,384
- ---- - -- - -- ----
2,790
- - - - --- --
3,002
--- - --- --
5,500
---- - -- - - --
2,574
----- -- -- --
5,500
EX70 Capital Ou
470 -100 Machinery /Equipment
1,295
0
-
0
--
0
----- - ----
0
- - -
0
--- - --- ---
0
-- --- - -- ---
0
--- -- -- - ---
-
Capital Ou TOTAL . . . . .
---- - -----
1,295
- ---- --- -- ---
0
--- - --
0
-- ---
0
-- ---
0
0
0
0
-----
Emergency TOTAL . . .
- - - - --
4,410
- --- - - - - - -- -
2,366
---- - -----
2,384
----- - - - - -- -
2,790
---- - - - - -- --
3,002
--- - -- - --
5,500
-- ----- - - --
2,574
--- -- - -- - --
5,500
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 25
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 100 - General Fund
--------------------------------------------
--------------------------------------------
Department 180 - School District Support
--------------------------------------------
EX30 Profession
430 -160 Data Proc.Services
0
315,530
0
121,409
126,645
126,650
126,650
126,650
430 -165 Providence M.H. Sery
0
199,800
399,600
381,345
381,345
381,350
361,345
381,350
430 -167 School Crossing Guards
0
-- --- --- ---
0
----- - - ----
0
- ---- - - - - --
0
--- --------
0
--- -
12,000
10,250
12,000
Profession TOTAL . . . . .
0
515,330
399,600
502,754
---- - --
507,990
-- --- - -----
520,000
-----------
518,245
- -- -- -- - - --
520,000
EX32 Audit Expe
432 -100 Professional Sery
23,820
33,944
20,042
38,277
39,120
30,000
26,764
30,000
432 -110 Out Of Pocket Exp
4,316
- --- -- -- - --
6,675
--- -- - - ----
8,624
-- --- - - - - --
10,761
---- - --- ---
10,219
-
7,000
5,160
7,000
Audit Expe TOTAL . . . . .
26,136
40,619
28,666
49,038
---- - -- - --
49,339
-- ---- - -- --
37,000
--- -- -- ----
31,924
-- --- - - - ---
37,000
EX50 Support Go
450 -220 Insur And Bonding
36,996
46,717
39,194
44,349
35,417
45,000
37,421
55,000
450 -225 Insurance Deductible
0
- --- -- --- --
0
--- ---- - - --
0
- -- -- - - -- --
0
--- -- - ---
1,500
-
0
1,000
1,500
Support Go TOTAL . . . . .
36,996
46,717
39,194
--
44,349
---- - -- ---
36,917
------ - - - --
45,000
-- -- - -- - ---
38,421
- --- - -- -- --
56,500
EX94 Operating
494 -200 Mental Health
465,480
198,875
0
0
0
0
0
0
494 -220 Building And Grounds
122,000
114,640
114,640
22,640
24,000
50,670
50,670
50,670
494 -290 KIBSD
3,995,000
4,804,000
5,655,840
5,556,310
5,966,440
6,331,440
6,331,440
6,626,440
494 -300 Debt Service
237,990
238,540
239,030
325,250
239,590
393,180
393,180
318,740
494 -410 Capital Proj - KIB
0
558,610
303,480
0
0
0
0
0
494 -600 Mgmt Info Services
198,340
--- -
0
-
264,520
0
0
0
0
0
Operating TOTAL . . . . .
-- - -- --
5,018,810
- ---- -- - --
5,914,665
--- -- -- - ---
6,577,510
- --- --- - ---
5,904,200
-- -- -------
6,230,030
-- --- - -----
6,775,290
- ---- - -- ---
6,775,290
-- -- - --- - --
6,995,850
School Dis TOTAL . . .
----- - - -- --
5,083,942
----- - -- - --
6,517,331
--- -- -- - - --
7,044,970
- ---- - -- - --
6,500,341
-- --- - -- - --
6,824,276
-- --- --- - --
7,377,290
-- --- - - - ---
7,363,880
-- -- - - - - - --
7,609,350
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 26
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 100 - General Fund
= Department 185 Health =& Sanitation
--------------------------------------------
EX44 Contracted
444 -100 Emergency Med Sery
30,665
30,156
30,362
15
0
0
0
0
444 -110 Animal Control
60,500
46,000
52,000
52,000
52,000
52,000
60,000
- --
60,000
-- ----
Contracted TOTAL . . . . .
- --- - --- ---
91,165
-- --- -- -- --
78,156
- --- -- --- --
82,362
- ---- - - -- --
52,015
--- -- --- --- -
52,000
---- - -- ---
52,000
--- -- - --
60,000
--- --
60,000
EX48 Contributi
448 -300 Mental Health Center
0
0
0
0
4,788
4,753
4,753
0
448 -302 Council /Alcoholism
44,041
43,018
42,388
29,802
28,816
28,756
28,756
21,466
448 -304 State Hlth - Villages
14,656
13,584
12,927
9,342
6,385
8,883
8,883
0
448 -306 State Health - KANA
4,885
4,528
4,310
1,420
2,554
2,535
2,535
0
448 -308 Women's Resource Cen
41,417
40,926
40,925
28,164
36,807
38,684
38,684
36,328
448 -310 American Red Cross
3,000
3,000
3,500
1,750
1,750
2,500
2,500
2,500
448 -312 Alaska Legal Sery
0
0
0
0
0
0
0
0
448 -314 Kod Baptist Mission
45,822
44,480
32,859
18,752
17,446
33,268
33,268
30,000
448 -316 Small World(DayCare)
18,000
18,000
13,000
0
0
8,000
8,000
0
448 -318 Special Olympics
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
448 -320 Hlth Center Support
2,000
2,061
4,209
3,363
3,672
3,500
3,444
0
448 -322 SeniorCitizenSupport
24,000
24,000
25,000
25,000
24,704
24,704
24,704
27,720
448 -324 Kodiak Respite Care
5,000
5,000
5,200
5,000
5,000
5,000
5,000
5,000
448 -366 KANA Family Center
0
0
0
0
0
0
0
12,000
448 -380 Salvation Army
7,500
7,500
8,000
7,500
7,500
8,500
8,500
9,060
448 -382 Br Francis Shelter
20,000
20,000
25,000
25,000
25,000
29,820
29,820
32,000
448 -384 Kod Youth Sery Net
0
0
0
0
0
0
0
5,000
448 -398 City Ambulance
95,000
95,000
95,000
65,000
0
0
0
0
448 -400 Kodiak State Fair Board
0
0
0
0
0
15,000
15,000
0
448 -402 Kodiak Area Transit Sys.
0
0
0
0
0
0
0
10,000
448 -404 Threshold Services
0
0
0
0
0
0
0
10,315
448 -900 Public Libraries
0
0
0
0
0
0
0
0
448 -910 Funding /Non - Profits
0
0
0
0
0
14,017
0
12,511
--
Contributi TOTAL . . . . .
----- - - - ---
332,321
--- -- -- -- --
328,097
-- -- ----- --
319,318
----- - - - - --
227,093
---- - -- - - --
171,422
--- -- --- ---
234,920
----- - - -- --
220,847
--- -- --- -
220,900
EX94 Operating
494 -200 Mental Health
50,940
240,570
0
0
0
0
0
0
494 -205 Day Care Assistance
0
3,000
0
0
0
0
0
0
494 -220 Building And Grounds
58,980
22,800
0
0
0
0
0
0
494 -230 Coastal Management
0
0
0
0
0
0
0
0
494 -300 Debt Service
697,290
780,860
777,740
451,780
370,650
0
0
0
494 -410 Capital Proj - KIB
0
0
0
0
0
0
0
0
494 -530 Solid Waste Disposal
0
0
0
0
0
0
0
- - --
0
---- -- - ---
Operating TOTAL . . . . .
----- - - ----
807,210
----- - -- ---
1,047,230
-- --- - - -- --
777,740
--- -- - - - ---
451,780
- --- - - - - - --
370,650
- --- -- -- - --
0
----- - -
0
-
0
Health & S TOTAL . . .
-- -- - - - ----
1,230,696
- ---- -- ----
1,453,483
- ---- - - -- --
1,179,420
- ---- - - - - --
730,888
- ---- - -- - --
594,072
---- -- -- - --
286,920
---- - - - -- --
280,847
--- -- --- ---
280,900
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 27
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 100 - General Fund
--------------------------------------------
--------------------------------------------
Department 190 - Educ, Culture,
Recreation
--------------------------------------------
EX48 Contributi
448 -330 KMXT Public Radio
15,000
15,000
15,000
7,500
7,500
7,609
7,609
7,500
448 -332 Historical Society
9,000
9,000
10,000
5,000
4,968
4,500
4,500
4,500
448 -334 Summer Basket Ball
5,000
5,000
5,000
5,000
5,000
0
0
0
448 -338 Kod Is Sportsmen
2,000
2,000
2,000
0
0
2,500
2,500
5,400
448 -340 Kodiak Art Council
14,000
14,000
16,000
15,000
15,000
15,000
15,000
15,000
448 -342 Village Libraries
18,000
18,000
18,000
16,500
15,000
0
0
15,000
448 -344 Chiniak Public Lib
3,000
3,000
3,000
3,000
3,000
0
0
3,000
448 -346 City Of Kodiak Lib
3,000
3,000
3,000
3,000
3,000
0
0
3,000
448 -348 Head Start
8,000
8,000
8,000
8,000
7,583
7,583
7,583
8,135
448 -350 Kodiak College
34,000
45,000
60,000
60,000
60,000
60,000
60,000
60,000
448 -352 Kod Little League
5,000
5,000
5,000
5,000
5,000
5,600
5,600
5,600
448 -356 Santa In The Village
2,300
2,300
2,300
2,300
2,300
2,300
2,300
0
448 -358 Karluk IRA Council
20,000
20,000
20,000
8,200
0
0
0
0
448 -365 KANA Youth Olympics
2,000
2,000
2,000
2,000
2,000
0
0
0
448 -366 KANA Family Center
16,000
16,000
16,000
12,000
12,000
12,000
12,000
0
448 -384 Kod Youth Sery Net
5,000
5,000
10,000
5,000
5,000
5,000
5,000
0
448 -392 Girl Scouts
0
0
1,000
1,000
1,000
2,050
2,050
2,050
448 -396 Kod Football League
0
0
0
3,000
0
0
0
5,000
448 -399 ST. MARY'S
0
0
0
0
0
2,085
2,085
1,097
448 -900 Public Libraries
0
0
0
0
0
21,000
21,000
0
448 -910 Funding /Non - Profits
0
0
0
- ----------
0
- -- - -- - --
0
---
8,553
0
11,948
Contributi TOTAL . . . . .
161,300
172,300
196,300
161,500
-- - -- - -- ---
148,351
-- ---- --
155,780
- ---- - -----
147,227
- -- --
147,230
EX94 Operating
494 -220 Building And Grounds
5,130
45,590
5,130
5,130
5,130
0
0
0
494 -300 Debt Service
0
0
7,500
0
0
0
0
0
494 -410 Capital Proj - KIB
0
0
0
0
0
0
0
0
494 -430 Cap Proj -State Grant
0
---- ---- --
17,500
--- -
0
0
0
0
0
0
Operating TOTAL . . . . .
-
5,130
-- - ----
63,090
--- -- -- - - --
12,630
-- --- - -- - --
5,130
-- -- -- ----- --
5,130
--- ---- --
0
--- ---- ----
0
- ---- - - -- --
0
Educ, Cult TOTAL . . .
-- --- ---- --
166,430
- ---- - -- ---
235,390
- -- -- -- - ---
208,930
- --- - - - - ---
166,630
----- - -- - -- -----------
153,481
155,780
----- - - - ---
147,227
- -- --- - -- --
147,230
c- l � � No M M M M "a am � a" SM M r M M M �
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 28
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
..............°___._:.__'_'_°__'___`
= 100
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund General' Fund==.==_°__'
_____'•_____ °
°_________`_`__
-_"
`___`__ ___ °___'__
°__ °__ °_________
°___.
= = __�_____
Department 195- Transfers Out
--------------------------------------------
EX94 Operating
494 -200 Mental Health
0
0
0
0
323,296
0
0
0
494 -220 Building And Grounds
0
12,000
0
0
0
0
0
0
494 -274 Exxon Claims Settle
0
0
0
0
0
0
0
0
494 -300 Debt Service
0
0
0
0
0
20,000
20,000
0
494 -310 Debt Service Other
0
14,507
0
33,905
0
0
25,034
0
494 -410 Capital Proj - KIB
250,000
544,790
0
22,000
0
10,000
10,000
0
494 -430 Cap Proj -State Grant
0
0
0
0
0
0
0
0
494 -530 Solid Waste Disposal
0
0
0
0
0
0
0
0
494 -540 Hospital
0
0
0
0
0
0
0
0
Operating TOTAL . . . . .
---- --- -- --
250,000
----- --- - --
571,297
-- --- - --- --
0
---- - - - - - --
55,905
- ---- - - - - --
323,296
---- ---- ---
30,000
-- --- -- - ---
55,034
--- -- -- - - --
0
Transfers TOTAL . . .
----- --- ---
250,000
---- - - - ----
571,297
-- --- -- - - --
0
----- - -- - --
55,905
---- -- -- - --
323,296
- --- -- --- --
30,000
-- --- - - - - --
55,034
--- -- - - - - --
0
EXPENSE TOTAL . . . . . .
---- - ------
9,313,739
---- -- - -- --
11,457,448
-- --- -- - ---
10,957,888
----- - --- --
9,827,480
- ---- - - -- --
10,735,369
- --- -- --- --
11,075,990
- --- - - - - - --
10,726,056
--- -- - - - ---
11,052,095
General Fu TOTAL REVENUE
8,467 726
10,913 = 346 =
10,172,146
10,166,537
11,012 520
11,075,990 =
12,146019
11 052,095
General Fu TOTAL EXPENSE
9,313x739
11 457,448
10x957,888
9,827,480
10,735 369
11,075 990
10,726 056
11 052,095
General Fu TOTAL NET
846x013=
S6v 544x102
785 742E
359,057
= 277 151
= _ = =. =0
1,419 963
. 0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 29
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
334 -120 DCAP Reimbursement
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
334 -130 Administration
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
Fund 205 - Child Care Assistance
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE34 State Of A
334 -120 DCAP Reimbursement
194,158
161,939
170,535
0
0
0
0
0
334 -130 Administration
25,302
25,334
69,719
69,275
67,004
75,855
72,759
80,788
334 -134 TCCB Reimbursement
19,561
0
0
0
0
0
0
0
334 -136 TCCB Admin
3,081
0
0
0
0
0
0
0
334 -140 Day Care Travel
499
528
0
0
0
0
708
0
334 -142 ARA Reimbursement
37,064
0
0
0
0
0
0
0
334 -144 ARA Admin
5,827
0
0
0
0
0
0
0
334 -146 Block Grant Reimb
25,509
0
0
0
0
0
0
0
334 -148 Block Grant Admin.
3,059
0
0
0
0
0
0
0
334 -150 Pass II Reimb
0
60,699
52,254
50,079
33,475
81,008
74,129
79,212
334 -151 Pass II Admin
0
9,513
0
0
0
0
0
0
334 -152 Pass III Reimb
0
102,654
205,014
360,449
362,909
383,186
371,842
380,000
334 -153 Pass III Admin
0
14,514
0
0
0
0
0
0
State Of A TOTAL . . . . .
- ---- - - -- --
314,060
- --- -- --- --
375,181
- -- -- - - - - --
497,522
-- ---- --- --
479,803
--- -- -- - ---
463,388
-- --- - - - - --
540,049
-- --- -- ----
519,438
----- - - - - --
540,000
RE80 Miscellano
380 -145 DayCareDiscretionary
0
0
0
4,031
0
0
0
0
Miscellano TOTAL .....
----- -- - ---
0
-- --- - - -- --
0
- --- -- - -- --
0
--- -- ------
4,031
---- -- --- --
0
-- --- -- -- --
0
----- -- - ---
0
-- --- -- ----
0
RE89 Other Fina
389 -100 Use Of Fund Balance
0
--- -- --
0
--- -- -- - ---
0
- ---- --
0
----
0
0
0
0
Other Fina TOTAL .....
-- --
0
0
-- --
0
- - -- ---
0
-- --- -- -- --
0
--- -- -- ----
0
- --- - -- - ---
0
- -- -- -- -- --
0
RE91 Operating
391 -100 General Fund
0
3,000
0
0
0
0
0
0
Operating TOTAL .....
-- --- - - -- --
0
--- -- -- - ---
3,000
- ---- - - -- --
0
--- -- ------
0
-- --- - - -- --
0
--- -- -- -- --
0
----- -- - ---
0
- ---- -- - ---
0
Fund Reven TOTAL . . .
---- -- --- --
314,060
--- -- - -- ---
378,181
----- -- - - --
497,522
- --- -- -- - --
483,834
----- - - - - --
463,388
----- --- ---
540,049
- --- - --- - --
519,438
---- - --- ---
540,000
REVENUE TOTAL . . . . . .
- --- -- --- --
314,060
- --- - -- - - --
378,181
- --- -- - - - --
497,522
---- - --- - --
483,834
-- --- - - -- --
463,388
- -- -- -- - ---
540,049
- --- - -- - - --
519,438
-----------
540,000
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 30
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 205 - Child Care Assistance
EXPENSE
Department 310 - Day Care /Debt Sery PKIMC
--------------------------------------------
EX10 Personnel
410 -110 Salaries
21,051
24,480
35,621
34,619
35,745
36,860
37,757
39,110
410 -120 Temporary Help
0
1,994
4,379
266
0
0
0
0
410 -130 Overtime
24
136
556
194
0
270
124
270
410 -140 Allocated Salaries
2,651
3,333
4,490
5,000
5,000
5,000
5,000
5,000
--
Personnel TOTAL . . . . .
--- - - -- --
23,726
- ---- - - -- --
29,943
---- - - - -- --
45,046
----- - -- - --
40,079
---- - --- ---
40,745
-- --- - -- ---
42,130
----- - - -- --
42,881
--- -- -- - - --
44,380
EX20 Employee B
420 -110 Unemployment Taxes
450
233
275
332
123
250
123
123
420 -120 FICA Taxes
1,569
1,994
3,457
2,468
2,523
2,840
2,628
2,990
420 -130 Group Insurance
279
1,755
4,491
8,670
10,737
13,770
13,343
14,830
420 -140 Retirement
2,327
1,701
2,962
2,534
1,008
60
57
60
420 -150 Workers Compensation
104
135
195
167
172
190
182
220
--
Employee B TOTAL . . . . .
--- - - -- --
4,729
-- --- - - - - --
5,818
----- - - - - --
11,380
----- - - - - --
14,171
- ---- - - - - --
14,563
- ---- - - - - --
17,110
---- - - -- - --
16,333
--- -- -- -- --
18,223
EX30 Profession
430 -110 DCAP Subsidy
194,158
161,939
170,535
0
0
0
0
0
430 -115 Block Grant Subsidy
25,523
0
0
0
0
0
0
0
430 -120 ARA Subsidy
37,064
0
0
0
0
0
0
0
430 -125 TCCB Subsidy
19,588
0
0
0
0
0
0
0
430 -131 Pass II Subsidy
0
60,699
52,254
50,079
33,475
81,008
74,129
79,212
430 -132 Pass III Subsidy
0
102,654
204,740
360,449
362,909
383,186
371,842
380,000
430 -140 Contracted Services
0
928
0
0
0
0
0
0
- ----
Profession TOTAL . . . . .
- - -- --
276,333
- ---- - - -- --
326,220
----- - - ----
427,529
----- - - -- --
410,528
- --- - - - - - --
396,384
---- - - -- - --
464,194
--- -- - -- ---
445,971
--- -- -- - ---
459,212
EX50 Support Go
450 -100 Office Supplies
300
1,334
728
514
986
1,130
315
1,200
450 -120 Printing /Binding
580
731
457
539
452
1,000
1,299
1,500
450 -140 Dues /Books /Period
0
0
0
15
0
0
0
0
450 -170 Machinery /Equipment
0
175
0
0
249
900
0
900
450 -220 Insur And Bonding
2,113
1,839
1,392
2,464
737
2,500
1,820
2,500
450 -250 Data Services
1,800
2,670
5,170
6,010
4,000
4,000
4,020
4,000
450 -270 Continuing Education
0
0
0
195
607
1,000
0
1,000
450 -290 Recruit /Relocation
0
0
174
0
0
175
80
175
450 -300 Travel /Per Diem
902
528
874
1,287
696
1,000
1,863
2,000
450 -330 Rent
3,560
4,070
3,940
3,560
3,560
4,460
4,460
4,460
450 -340 Telephone
297
300
337
442
410
450
398
450
--
Support Go TOTAL . . . . .
--- - - ----
9,552
-- --- - - -- --
11,647
----- - --- --
13,072
- ---- - - - - --
15,026
- --- - - -- - --
11,697
-- -- --- - ---
16,615
----- - - -- --
14,255
-----------
18,185
EX70 Capital Ou
470 -100 Machinery /Equipment
0
0
0
0
0
0
0
0
470 -115 Computer Software
0
1,025
0
0
0
0
0
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 31
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 205 - Child Care Assistance
Department 310 - Day Care /Debt Sery PKIMC
--------------------------------------------
-----------
Capital Ou TOTAL . . . . .
0
----- - - ----
1,025
-- --- - - - ---
0
--- -- - -- - --
0
--- -- -- - - --
0
--- -- - -- - --
0
----- -- - ---
0
----- - - -- --
0
EX94 Operating
494 -310 Debt Service Other
0
0
-- --- --
0
-- -- -- - --
0
-----------
0
--- -- --- - --
0
--- -- - ----
0
---- -
0
-----
- ---
Operating TOTAL .....
-------
0
----
0
- -
0
0
0
-
0
--- ---
0
- --- --
0
--
Day Care TOTAL . . . .
-- - - -- - --
314,340
----- - --- --
374,653
--- -- --- - --
497,027
----- -- - ---
479,804
----- - - - - --
463,389
---- - - - -- --
540,049
--- -- ------
519,440
-- --- - --- --
540,000
--
EXPENSE TOTAL . . . . . .
--- - - -- --
314,340
----- -- - - --
374,653
----- - -- - --
497,027
---- - - - - - --
479,804
- -- -- - -- - --
463,389
--- -- -- - ---
540,049
-- --- -- - ---
519,440
--- -- - - - - --
540,000
-----------
Child Care TOTAL REVENUE
314,060
- ---- - - - - --
378,181
---- - - - -- --
497,522
----- - -- - --
483,834
--- -- --- - --
463,388
--- -- -- -- --
540,049
---- -- -- ---
519,438
-- -- - - -- - --
540,000
--
Child Care TOTAL EXPENSE
--- - - -- --
314,340
--- -- -- - ---
374,653
- -- -- -- - - --
497,027
----- - -- - --
479,804
--- -- -- - ---
463,389
--- -- - - -- --
540,049
----- - - - ---
519,440
---- - - -- ---
540,000
--
Child Care TOTAL NET . . .
--- -- -- --
280-
--- -- -- - - --
3,528
--- -- - - - ---
495
----- --- ---
4,030
----- - - - - --
1-
- ---- - - - - --
0
----- -- ----
2-
--- -- ------
0
r r t I" ice' Look, 9 1 1 1 9 1 1 1. I=" "A 1" 11
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 32
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
:__ :__ :_ :
re
Fund 208 - Welfa To Work
___ :__ °__ :
: :_•___ :_'•__E
p - i 26 t 66 i 6226
= ° = = = =
= == = 2626 = 256226
= = = = = =
= 622622 ' 62
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE31 Federal Gr
331 -382 DOL -Work Creation
0
0
0
1,479
6,617
15,179
7,446
7,733
331 -383 DOL- Participant Wages
0
0
0
3,491
13,417
26,067
6,880
39,296
331 -384 DOL -Case Management
0
0
0
0
17,040
0
0
0
331 -385 DOL- Support Services
0
0
0
1,701
3,256
16,992
2,469
16,464
331 -386 DOL - Grant Admin
0
0
0
9,357
461
8,754
305
6,507
Federal Gr TOTAL . . . . .
----- - - - - --
0
----- -- - - --
0
-----------
0
- ---- - - - ---
16,028
- --- -- - -- --
40,791
--- -- - - - - --
66,992
--- -- - - -- --
17,100
--- -- -- - - --
70,000
RE34 State Of A
334 -373 DHSS Case Management
0
0
86,121
108,787
102,515
88,295
89,109
0
334 -374 DHSS Support Sery
0
0
1,889
26,216
26,982
22,000
25,361
0
334 -375 DHSS Grant Admin
0
0
5,720
10,752
5,471
7,305
3,130
0
State Of A TOTAL . . . . .
-- --- -- - ---
0
-- --- -- - - --
0
-----------
93,730
- ---- - - - - --
145,755
-----------
134,968
----- - -- ---
117,600
----- - - -- --
117,600
-- --- -- -- --
0
RE91 Operating
391 -100 General Fund
0
0
0
0
0
0
0
0
Operating TOTAL .....
----- - -- ---
0
- --- -- -- - --
0
-- --- - - - - --
0
----- -- - ---
0
---- - -- - - --
0
-- --- --- - --
0
----- -- -- --
0
--- -- --- - --
0
Fund Reven TOTAL . . .
-- --- -- ----
0
-- --- - - - - --
0
- ---- - -----
93,730
----- - -----
161,783
- -- -- - - - ---
175,759
---- - - -- - --
184,592
----- - - - - --
134,700
--- -- -- - - --
70,000
REVENUE TOTAL . . . . . .
----- --- ---
0
-- --- -- - - --
0
-- -- -- --- --
93,730
---- -- - -- --
161,783
- ---- - - - - --
175,759
-- -- - - --- --
184,592
-- -- -- - -- --
134,700
--- -- -- -- --
70,000
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 33
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 208 - Welfare To Work
-
-
- -- -
- - - -- -----
-- - - - - --
EXPENSE
Department 282 - DHSS Welfare to Work
--------------------------------------------
EX10 Personnel
410 -140 Allocated Salaries
0
--
0
-- --- - - - - --
5,720
- ---- -- - ---
10,275
-- --- --- --- --
4,740
--- -- - ---
5,475
---- --- -- --
5,306
-- --- - -- ---
0
-- --- - - ----
-
Personnel TOTAL . . . . .
---- ----
0
0
5,720
10,275
4,740
5,475
5,306
0
EX30 Profession
430 -180 Case Mgt - DHSS
0
0
85,718
108,787
102,515
88,295
88,295
0
430 -190 WtOW /DHSS /SupportSery
0
----- -- ----
0
--- -- - - - - --
1,889
---- - - -- - --
26,216
----- - -- - -- ----
26,982
- - - -- --
23,500
--- -- - - - - --
23,672
----- -- - ---
0
- ---- - - - - --
Profession TOTAL . . . . .
0
0
87,607
135,003
129,497
111,795
111,967
0
EX50 Support Go
450 -100 Office Supplies
0
0
403
0
0
0
0
0
450 -220 Insur And Bonding
0
0
0
477
731
330
327
0
450 -300 Travel /Per Diem
0
0
0
0
0
0
0
0
Support Go TOTAL . . . . .
-- --- -- ----
0
----- - - - - --
0
- --- - - - - ---
403
----- --- --- ---
477
-- - - - ---
731
--- ---- -- --
330
-- --- - - ----
327
----- - -- - --
0
EX94 Operating
494 -100 General Fund
0
0
0
0
--
0
---
0
-----------
0
----- - -
0
Operating TOTAL .....
--- -- -- -- --
0
---- - - -- - --
0
- --- -- - ----
0
-- --- -- --
0
-- --- ---
0
0
- ---
0
--- -- - - - ---
0
DHSS TOTAL . . . . . .
--- -- - --- --
0
----- - - - - --
0
--- -- - - - - --
93,730
---- - - --- --
145,755
---- - - - - - --
134,968
--- -- -- - - --
117,600
- ---- -- - ---
117,600
- ---- - -----
0
Kodiak Island Borough LIVE 4.6
F I N A
N C I A
L M A N A G E M
E N T
PAGE 34
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended Expenditure
Assembly
ACCOUNT
==.===------------------ ----- ..... = ............
Expense
__
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 208 - Welfare To Work
...............
_._
.............. _...............
________________
____�__�_______________________
Department 283 DOL Welfare to Work
--------------------------------------------
EX10 Personnel
410 -110 Salaries
0
0
0
5,155
0
1,500
0
1,501
410 -120 Temporary Help
0
0
0
0
0
0
0
0
410 -130 Overtime
0
0
0
0
0
0
0
0
410 -140 Allocated Salaries
0
0
0
0
0
5,200
1,657
3,505
Personnel TOTAL
---- -- -- - -- -- ---
0
- -- - --
0
--- -- -- -- -- - --
0
-- - -- - -- -
5,155
--- - - -- - --
0
----- - --- -- ---
6,700
-- - - -- --
1,657
- --- - -- ----
5,006
EX20 Employee B
420 -110 Unemployment Taxes
0
0
0
47
0
20
0
13
420 -120 FICA Taxes
0
0
0
349
0
390
0
391
420 -130 Group Insurance
0
0
0
804
0
560
0
560
420 -140 Retirement
0
0
0
341
0
400
0
399
420 -150 Workers Compensation
0
0
0
23
0
40
0
37
420 -160 Termination Reserve
0
0
0
0
0
0
0
0
Employee B TOTAL . . . . .
--- -- -- - - -- - ----
0
--- - --
0
- --- - -- -- -- -----
0
- - -- -- -
1,564
---- - - - - --
0
--- -- - - -- -- -----
1,410
- -- - --
0
- ---- -- - ---
1,400
EX30 Profession
430 -185 Case Management DOL
0
0
0
0
17,040
0
0
0
430 -194 WtoW Work Creation
0
0
0
1,479
6,617
15,179
7,446
7,733
430 -195 WtoW ParticipantWages
0
0
0
3,491
13,417
26,067
6,880
39,296
430 -196 WtoW /DOL /Support Ser
0
0
0
1,701
3,256
16,992
528
16,464
Profession TOTAL . . . . .
- -- -- - - - - -- -- ---
0
- - - - --
0
- ---- - - - --- -----
0
-- - --- ----
6,671
-- - - - --
40,330
---- - - --- -- ----
58,238
- - -- - --
14,854
--- -- - - - ---
63,493
EX50 Support Go
450 -100 Office Supplies
0
0
0
0
0
0
0
0
450 -220 Insur And Bonding
0
0
0
0
461
306
305
101
450 -230 Advertising /Hearings
0
0
0
0
0
300
284
0
450 -300 Travel /Per Diem
0
0
0
2,638
0
38
0
0
Support Go TOTAL . . . . .
-- --- - - ---- -- ---
0
- - - ---
0
--- -- - --- -- ----
0
- - -- - -- -
2,638
--- - - - - - --
461
- --- - - -- --- -----
644
-- - - --
589
--- -- -- - - --
101
EX70 Capital Ou
470 -100 Machinery /Equipment
0
0
0
0
0
0
0
0
Capital Ou TOTAL .....
--- -- - -- --- - ----
0
- - - ---
0
-- --- ---- -- - ----
0
- - -- -- -
0
--- -- - ----
0
-- --- - -- --- ---
0
-- -- - ---
0
-- --- -- - ---
0
DOL TOTAL . . . . . .
---- - -- - - -- -- ---
0
- -- - --
0
-- --- - --- -- -- ---
0
-- - - -- ------
16,028
- - - --
40,791
----- - -- - -- ----
66,992
- --- ---
17,100
- -- -- - - -- --
70,000
EXPENSE TOTAL . . . . . .
- --- - - - - --- --- --
0
- - -- --
0
-- --- -- ---- ---
93,730
-- - -- - -- -
161,783
--- - - --- --
175,759
- ---- - ----- -----
184,592
-- - ---
134,700
--- -- - - - ---
70,000
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 35
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001 FY 2002 FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual Amended Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense Budget Estimate
Approved
Fund 208 - Welfare To Work
Work Asst TOTAL REVENUE 0 0 93,730 161,783 175,759 184,592 134,700 70,000
- --- -- -- - -- - --- - - - - -- - --- - -- - - -- --- -- --- - -- --- -- - - - -- ---- - - - - -- --- -- -- -- -- - ---- - - -- --
Work Asst TOTAL EXPENSE 0 0 93,730 161,783 175,759 184,592 134,700 70,000
---- - = --- -- ----- - - -- -- ----- -- -- -- - --- -- -- - -- -- --- - - - - -- -- ---- --- -- - ---- --- --- ----- - - - - --
work Asst TOTAL NET ... 0 0 0 0 0 0 0 0
r r �■r � r r r r r r r r ar r r r r �r �r
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 36
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE20 Licenses &
322 -100 Annual Use Permit
1,000
0
3,000
1,000
1,000
1,000
1,000
1,000
Licenses & TOTAL . . . . .
--- -- -- ----
1,000
-- --- -- - ---
0
-- --- -- ----
3,000
----- - - -- --
1,000
- --- - - -- - -- ---
1,000
-- --- ---
1,000
-- --- - --- --
1,000
- -- -- -- - ---
1,000
RE40 Charges Fo
340 -200 Fee - Road &UtilInspect
0
0
50
0
0
0
0
0
Charges Fo TOTAL . . . . .
---- - - -- ---
0
-- -- - -- - - --
0
-- --- -- -- --
50
----- - - - - --
0
- --- -- - - - -- --
0
-- - --- ---
0
--- -- - - -- --
0
--- -- - - - ---
0
RE61 Penalties
361 -100 Interest Earnings
0
0
0
0
0
0
0
0
Penalties TOTAL .....
- ---- - - - ---
0
-- --- - - -- --
0
- --- -- --- --
0
---- - - -- - --
0
--- -- -- - - -- ----
0
- - --- --
0
- ---- -- - ---
0
-- --- - -- - --
0
RE63 Rents And
363 -500 Gravel Sales
99,935
54,614
57,524
30,000
16,406
25,000
21,150
25,000
--
Rents And TOTAL . . . . .
----- - - ----
99,935
-- --- - - ----
54,614
-- -- -- - -- --
57,524
- --- - - -- - --
30,000
- ---- -- -- -- --
16,406
-- - - --- --
25,000
----- - - - - --
21,150
- ---- -- --
25,000
RE71 Land Sales
371 -100 Land Sale- Principal
196,298
114,215
137,048
323,464
101,005
11,000
564,722
200,000
371 -105 Land Sale -Cash Disc
0
0
0
19,900-
0
0
0
0
371 -110 Land Sale- Interest
67,707
34,397
21,809
15,897
10,941
3,500
20,542
5,000
371 -120 Land Sale -Fees /Penalty
0
0
0
0
182
0
96
0
371 -130 Land Sale -Title Search
0
0
0
0
0
0
0
0
371 -140 Land Sale - Attorn Fees
1,491
0
0
0
0
0
0
0
Land Sales TOTAL . . . . .
---- - - -- ---
265,496
-----------
148,612
-----------
158,857
--- -- - -- - --
319,461
----------- ---
112,128
-- - - - - --
14,500
- ---- - - ----
585,360
-- --- - - -- --
205,000
RE80 Miscellano
380 -170 Other
0
870
400
26,475
0
0
0
0
380 -190 Land Leases
80
0
BO
so
0
0
280
0
Miscellano TOTAL . . . . .
- ---- -- ----
80
---- - - - ----
870
-- ---- -- - --
480
---- - - - - - --
26,555
- -- -- - - - --- --
0
---- -- - --
0
----- - - - - --
280
--- -- --- - --
0
RE89 Other Fina
389 -100 Use Of Fund Balance
0
0
0
0
0
45,250
0
0
Other Fina TOTAL . . . . .
--- ---- - ---
0
---- - - - - - --
0
- --- -- - - - --
0
---- - - --- --
0
- -- -- -- - --- ----
0
-- -- ---
45,250
--- -- - - - - --
0
-- --- -- ----
0
RE91 Operating
391 -310 Debt Service - Other
0
0
7,220
0
0
0
0
0
391 -410 Capital Projects -KIB
0
0
0
0
0
0
0
0
Operating TOTAL .....
----- -- - ---
0
-- --- -- -- --
0
-- --- -- -- --
7,220
- --- - - - -- --
0
- ---- - - - - -- --
0
--- - -- - --
0
----- - - -- --
0
-- --- ---- --
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 37
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
Fund 210 - Land Sales
Department 000 - Fund Revenues
--------------------------------------------
Fund Reven TOTAL . . .
-----------
366,511
- ---- -- ----
204,096
----- --- - --
227,131
- ------- ---
377,016
--- ------ -- -----
129,534
-- ----
85,750
--- -- -- - ---
607,790
---- -- - ----
231,000
REVENUE TOTAL . . . . . .
-- -- - ------
366,511
- ---- - - -- --
204,096
----- - --- --
227,131
------ -- ---
377,016
-- --- - ----- ---
129,534
--- -----
85,750
------- -- --
607,790
- -- -- - - ----
231,000
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 38
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
410 -110 Salaries
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
410 -120 Temporary Help
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 210 - Land Sales
EXPENSE
Department 231 - Resource Management
--------------------------------------------
EX10 Personnel
410 -110 Salaries
70,203
74,867
79,187
340
0
0
410
0
410 -120 Temporary Help
0
675
0
0
0
0
0
0
410 -130 Overtime
464
419
510
0
0
0
0
0
410 -140 Allocated Salaries
44,630
40,800
56,490
87,080
40,000
----
52,500
-
52,500
-- - - - --
15,000
--- -- ----
Personnel TOTAL . . . . .
-- -- - - - - - --
115,297
-- --- - - - - --
116,761
---- -------
136,187
-- --- - - -- -- -
87,420
--- -- - - - --
40,000
- - -- - --
52,500
-- - --
52,910
15,000
EX20 Employee B
420 -110 Unemployment Taxes
564
249
250
3
0
0
0
0
420 -120 FICA Taxes
4,867
5,503
5,658
25
0
0
30
0
420 -130 Group Insurance
7,294
8,961
9,100
122
0
0
142
0
420 -140 Retirement
7,497
4,849
6,060
25
0
0
1
0
420 -150 Workers Compensation
2,131
1,440
1,960
2
0
0
9
0
Employee B TOTAL . . . . .
- ---- - -- ---
22,353
- --- -- - - - --
21,002
-- -- -- - -- --
23,028
----- --- --- -
177
--- - - - - - --
0
----- - -- - -- -----
0
-- -- -- -----------
182
0
EX30 Profession
430 -140 Contracted Services
7,383
8,857
1,566
13,294
36,161
7,000
6,671
20,000
--
Profession TOTAL . . . . .
- --- - - -- ---
7,383
- ---- - -- - --
8,857
--- -- -- ----
1,566
-- --- - - -- --
13,294
- --- - - -- - --
36,161
- -- -- - -- --- -----
7,000
- - -- -- -
6,671
---- - - --
20,000
EX50 Support Go
450 -100 Office Supplies
717
162
80
0
0
0
0
0
450 -110 Operating Supplies
840
686
720
605
0
0
0
1,000
450 -115 Computer Software
100
0
0
2,170
0
0
0
1,000
450 -120 Printing /Binding
284
176
152
0
0
250
0
250
450 -140 Dues /Books /Period
274
221
241
0
0
500
0
500
450 -170 Machinery /Equipment
0
0
0
0
0
0
0
0
450 -220 Insur And Bonding
5,675
2,059
2,548
1,678
498
0
0
0
450 -230 Advertising /Hearings
0
0
0
0
706
1,500
0
1,500
450 -240 Filing /Record Fees
7,220
1,482
918
515
270
1,000
2,130
1,000
450 -250 Data Services
3,303
5,700
10,590
12,310
17,500
0
0
0
450 -260 Surveys
6,368
19,191
5,245
5,772
4,820
10,000
9,305
20,000
450 -270 Continuing Education
2,448
2,033
2,139
0
0
0
0
0
450 -300 Travel /Per Diem
314
78
70
0
212
3,000
0
3,000
450 -330 Rent
4,170
4,610
3,570
4,170
0
0
0
0
450 -340 Telephone
793
590
601
302
202
0
0
0
450 -450 Contingencies
0
0
0
0
0
0
0
67,750
Support Go TOTAL . . . . .
----- - - - ---
32,506
---- - - -- - --
36,988
-- --- - - -- --
26,874
----- - -- ---
27,522
- --- - -- -- --
24,208
-- --- - -- - --
16,250
----- - - - ---
11,435
- -- -- --- - --
96,000
EX70 Capital Ou
470 -040 Land
69,161
0
4,012
38,992
0
0
0
50,000
470 -070 Buildings
0
0
0
0
0
0
0
0
470 -100 Machinery /Equipment
0
677
0
0
0
0
0
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 39
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 210 - Land Sales
--------------------------------------------
--------------------------------------------
Department 231 - Resource Management
--------------------------------------------
Capital Ou TOTAL . . . . .
-----------
69,161
----- - - - - --
677
----- - - - ---
4,012
-- -- -------
38,992
----- - - - - -- -----
0
- - - - --
0
-- --- -- - ---
0
----- - - - - --
50,000
EX92 Allocated
492 -400 Capital Projects
0
0
0
0
0
0
0
0
Allocated TOTAL .....
0
0
0
0
0
0
0
0
EX94 Operating
494 -100 General Fund
0
0
0
0
0
0
0
0
494 -220 Building And Grounds
20,000
0
0
0
0
0
0
0
494 -240 Womens Bay Road Dist
0
0
0
0
0
0
0
0
494 -310 Debt Service Other
1,040
1,320-
0
0
0
0
0
0
494 -410 Capital Proj - KIB
0
0
0
0
0
10,000
10,000
50,000
494 -430 Cap Proj -State Grant
0
0
0
0
0
0
0
0
494 -530 Solid Waste Disposal
0
0
0
0
0
0
0
0
Operating TOTAL . . . . .
-- --- - - - - --
21,040
- --- - - - -- --
1,320-
- ---- - - - - --
0
-----------
0
--- -- - -- --- --
0
--- -- -- --
10,000
- -- -- --- ---
10,000
-- -- - - - - - --
50,000
Resource M TOTAL . . .
--- ---- - - --
267,740
------ --- --
182,965
- --- -- - - - --
191,667
----- - -- ---
167,405
-- --- - - - - -- ------
100,369
- -- --
85,750
--- -- -- - - --
81,198
- -- -- - - - - --
231,000
EXPENSE TOTAL . . . . . .
-----------
267,740
-- --- -- -- --
182,965
- ---- - - ----
191,667
----- - -- - --
167,405
- -- -- - -- --- ---
100,369
-- - - -- --
85,750
- -- -- -- - ---
81,198
- --- - --- ---
231,000
Land Sales TOTAL REVENUE
366,511
204,096
227,131
377,016
129,534
85,750
607,790
231,000
Land Sales TOTAL EXPENSE
----- - - -- --
267,740
- ---- - --- --
182,965
---- -- -- - --
191,667
----- - - - - --
167,405
-- --- - - - - -- ----
100,369
- -- - - --
85,750
-- --- -- - ---
81,198
- -- -- - - -- --
231,000
Land Sales TOTAL NET . . .
----- - - -- --
98,771
----- - - - - --
21,131
- --- -- -- - --
35,464
--- -- - - - - --
209,611
----- - - -- -- ---
29,165
-- -- - ---
0
-- --- -- - ---
526,592
-- --- - - - - --
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 40
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
Fund 220 - Building And Grounds
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE61 Penalties
361 -100 Interest Earnings
0
0
0
0
0
0
0
0
Penalties TOTAL .....
----- - - - ---
0
----- - -- - --
0
-- -- - - - ----
0
----- - - -- -- -
0
--- --- - --- ----
0
- - -- - --
0
-- -- - -- -- --
0
--- -- -- - ---
0
RE63 Rents And
363 -100 KIB
160,348
178,355
140,670
164,130
186,390
205,380
205,380
205,380
363 -110 City Of Kodiak
57,910
64,110
64,504
57,910
65,770
72,460
72,460
72,460
363 -120 KIB School District
74,580
78,278
82,680
74,680
84,810
93,440
93,440
93,440
363 -140 Borough Bldg - Annex
0
5,800
6,300
6,000
8,108
7,680
7,680
7,680
363 -145 Kod Tribal Council
5,124
5,130
5,130
5,130
9,405
10,260
8,550
0
363 -150 Kodiak AMI
550
400
400
400
400
400
1,920
1,920
363 -170 Mental Health Center
9,100
20,980
10
10
10
0
10
0
363 -190 Day Care Assist Prog
3,560
4,070
3,940
3,560
3,560
4,460
4,460
4,460
Rents And TOTAL . . . . .
----- - - - ---
311,172
-----------
357,123
-- --- - - -- --
303,634
--- -- - - - --- -
311,820
---- - -- --- -----------
358,453
394,080
- ---- -- - ---
393,900
--- -- --- - --
385,340
RE80 Miscellano
380 -230 Insur Rebate - Misc
0
0
0
0
0
0
0
0
380 -261 Other
0
520
0
2,197
800
0
0
670
Miscellano TOTAL . . . . .
----- -- - ---
0
----- - - - - --
520
-- --- - - -- --
0
---- - - - -- -- -
2,197
-- -- -- - - -- -
800
--- - - - - - --
0
- ---- -- - ---
0
--- -- - - - ---
670
RE89 Other Fina
389 -100 Use Of Fund Balance
0
0
0
0
0
0
0
0
Other Fina TOTAL .....
-- --- -- - ---
0
-- -- - - -- - --
0
---- -- - ----
0
----- - - ---- -
0
-- -- - -- --- ----
0
- - -- ---
0
----- - -----
0
---- --- - - --
0
RE91 Operating
391 -100 General Fund
186,110
195,030
119,770
27,770
29,130
50,670
50,670
50,670
391 -210 Land Sale Fund
20,000
0
0
0
0
0
0
0
391 -276 Facilities Fund
0
0
180,000
100,000
92,000
102,230
102,230
465,000
391 -310 Debt Service - Other
0
0
718
3,911
854
0
0
0
391 -410 Capital Projects -KIB
0
---- --
0
0
0
0
0
0
0
Operating TOTAL . . . . .
- ----
206,110
----- - - - - --
195,030
-- --- - - - ---
300,488
----- - - - - -- -
131,681
---- - -- - -- ----
121,984
---- ---
152,900
--- -- - - - - --
152,900
--- -- -- - ---
515,670
Fund Reven TOTAL . . .
-----------
517,282
--- -- - - - - --
552,673
-----------
604,122
-- --- - - - --- -----
445,698
- - - - -- ----
481,237
-- -- - --
546,980
----- - - -- --
546,800
--- -- - - - - --
901,680
REVENUE TOTAL . . . . . .
- ---- - - - - --
517,282
----- -- -- --
552,673
-- --- - -- - --
604,122
-- --- -- - --- -----
445,698
- - - - -- -
481,237
---- - -- - --
546,980
--- -- - - -- --
546,800
-----------
901,680
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 41
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 220 - Building And Grounds
EXPENSE
Department 232 - Borough Building
--------------------------------------------
EX10 Personnel
410 -110 Salaries
41,458
56,410
23,334
30,435
34,659
21,670
40,097
21,960
410 -120 Temporary Help
8,068
9,316
2,490
2,027
0
0
735
0
410 -130 Overtime
410
1,372
186
464
812
30
1,509
600
410 -140 Allocated Salaries
0
0
- -- - --
1,857
---- - - - - - --
0
----- - -- - --
0
- ---- - - ----
0
-- --- - - - ---
0
-- --- - - - ---
0
----- - - - - --
Personnel TOTAL . . . . .
----- - - - ---
49,936
-----
67,098
27,867
32,926
35,471
21,700
42,341
22,560
EX20 Employee B
420 -110 Unemployment Taxes
835
475
230
315
116
120
130
60
420 -120 FICA Taxes
3,155
5,042
1,962
2,519
2,657
1,650
3,055
1,730
420 -130 Group Insurance
4,907
6,961
3,032
4,925
6,397
5,230
8,721
5,355
420 -140 Retirement
3,845
3,677
1,945
2,224
959
30
59
30
420 -150 Workers Compensation
1,404
2,328
908
625
--- - -- - --
263
---- - - -- - --
110
-----------
136
--- --------
130
- -- -- --- ---
Employee B TOTAL . . . . .
-----------
14,146
-- --- - - - - --
18,483
---- -- - ----
8,077
--
10,608
10,392
7,140
12,101
7,305
EX30 Profession
430 -140 Contracted Services
12,150
0
4,968
- ---
0
- ---
0
--- -- - -- - --
5,000
-----------
2,121
-- - - - - -- - -
0
----- -- - ---
Profession TOTAL . . . . .
- ---- - - -- --
12,150
----- - -- - --
0
---- - --
4,968
----- --
0
0
5,000
2,121
0
EX50 Support Go
450 -100 Office Supplies
0
27
0
0
241
100
536
0
450 -160 Furniture /Fixtures
0
0
721
0
0
500
16
0
450 -220 Insur And Bonding
8,968
6,921
6,037
8,204
9,930
10,600
14,932
15,000
450 -230 Advertising /Hearings
63
72
18
0
0
0
0
0
450 -261 Eng /Fac AdminSupport
50,981
72,414
68,168
0
0
30,000
0
0
450 -270 Continuing Education
0
0
0
0
200
0
0
0
450 -350 Electricity
60,570
58,527
62,588
64,115
68,185
70,000
62,563
70,000
450 -360 Fuel- Heating
18,688
15,696
14,359
21,472
24,280
30,000
24,091
25,000
450 -370 Water /Sewer
5,534
5,560
5,570
5,546
4,012
5,700
7,765
5,700
450 -380 Snow Removal /Sanding
9,675
7,055
9,968
4,010
2,797
9,000
7,399
9,000
450 -410 Janitorial Services
55,583
59,082
89,282
95,650
96,682
56,000
84,849
56,000
450 -430 Repairs /Maintenance
35,918
52,339
40,613
24,671
52,415
70,000
13,212
50,000
450 -450 Contingencies
0
0
- -- -- - - - - --
0
- --- - - - - - --
0
-- -- -- ----
0
---- - - -- - --
1,700
- ---- - - - - --
0
-----------
120,000
-- -- - - - ----
Support Go TOTAL . . . . .
-----------
245,980
277,693
297,324
223,668
258,742
283,600
215,363
350,700
EX70 Capital Ou
470 -100 Machinery /Equipment
8,633
2,990
0
1,226
0
0
0
0
470 -110 Furnitures /Fixtures
0
0
677
0
0
0
0
0
470 -130 Landscaping
0
2,200
0
0
382
5,000
0
5,000
470 -140 Remodel /Renovation
5,534
15,635
22,300
0
--- ---
0
----- -- - ---
55,000
--- -- --- - --
0
- -- -- - -- ---
106,575
--- -- - - -- --
Capital Ou TOTAL . . . . .
---- - - --- --
14,167
- ---- - - ----
20,825
---- - - - - - --
22,977
--- --
1,226
382
60,000
0
111,575
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 42
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 220 - Building And Grounds
---------------------------------=---
Department 232 - Borough Building
Borough Bu TOTAL . . .
----- - - - - --
336,379
-- --- - - -- --
384,099
- -- --- -- - --
361,213
- --
268,428
---- - - - - - --
304,987
- -- -- ------
377,440
---- - - -- ---
271,926
----- - -- - --
492,140
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 43
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 220 - Building And Grounds
Department 233 - Mental Health Center
--------------------------------------------
EX10 Personnel
410 -110 Salaries
21,584
9,475
293
1,280
40
0
0
0
410 -120 Temporary Help
9,825
140
390
245
0
0
0
0
410 -130 Overtime
104
0
0
0
0
0
0
0
410 -140 Allocated Salaries
0
--
0
----- ------
0
----- - - - - --
0
- --- -- ----- -----
0
- - -- -- -----
0
- - - - --
0
- -- -- -- - ---
0
-- --- - - -- --
Personnel TOTAL . . . . .
-- ---- - - -
31,513
9,615
683
1,525
40
0
0
0
EX20 Employee B
420 -110 Unemployment Taxes
410
13
7
15
0
0
0
0
420 -120 FICA Taxes
2,361
720
52
115
3
0
0
0
420 -130 Group Insurance
2,514
1,441
0
49
17
0
0
0
420 -140 Retirement
2,393
654
25
75
1
0
0
0
420 -150 Workers Compensation
1,343
356
--
31
- - - - --
57
- --- - - - - - -- --
0
--- - - - - -- ---
0
-- -- - - --
0
--- -- -- - ---
0
----- - - - - --
Employee B TOTAL . . . . .
- ---- -- -- --
9,021
----- -- --
3,184
- --- -
115
311
21
0
0
0
EX30 Profession
430 -140 Contracted Services
0
0
- - -- --
0
- -- -- -- - - --
0
----- - - -- -- --
0
--- -- ---- -----------
0
0
----- --- ---
0
----- -- - - --
Profession TOTAL .....
----- - - ----
0
-----
0
0
0
0
0
0
0
EX50 Support Go
450 -220 Insur And Bonding
702
0
2,620
1,140
1,336
1,100
1,345
1,100
450 -261 Eng /Fac AdminSupport
17,177
12,029
0
0
0
0
0
0
450 -340 Telephone
0
0
1,100-
0
0
0
0
0
450 -350 Electricity
16,076
7,564
0
0
539
0
528
0
450 -360 Fuel- Heating
11,208
4,129
0
0
673
0
319
0
450 -370 Water /Sewer
14,243
7,073
0
0
299
0
199
0
450 -380 Snow Removal /Sanding
1,899
0
0
0
20
0
0
0
450 -410 Janitorial Services
10,823
5,580
0
0
83
0
55
0
450 -430 Repairs /Maintenance
10,546
8,221
4,411
- -- - --
30
----- ---- -- -----
378
-- - - -- ---
30
-- --- - --
780
----- - - - - --
30
----- - - -- --
Support Go TOTAL . . . . .
----- -- ----
82,674
----- - - ----
44,.596
- --- -
5,931
1,170
3,328
1,130
3,226
1,130
EX70 Capital Ou
470 -140 Remodel /Renovation
0
0
--- - ---
0
-- -- - - - - --
0
----- - -- - -- --
0
--- - - - --- ---
0
-- -- - ---
0
--- -- -- ----
0
---- - - - - - --
Capital Ou TOTAL .....
-- -- -- - -- --
0
-- - -
0
-
0
0
0
0
0
0
Mental Hea TOTAL . . .
--- -- - - ----
123,208
--- -- - - - - --
57,395
---- -- - - - --
6,729
--- -- --- - -- -
3,006
---- - -- - -- ---
3,389
-- - --- --
1,130
---- - -- - ---
3,226
--- -- -- - ---
1,130
M s M r M r r M M M s M M M M M M r
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 44
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 220 - Building And Grounds
Department 234 - School Buildings - KIB
--------------------------------------------
EX10 Personnel
410 -110 Salaries
0
0
0
0
0
0
0
0
410 -120 Temporary Help
0
0
0
8,297
0
0
0
0
410 -130 Overtime
0
0
0
0
0
0
0
0
-----
Personnel TOTAL .....
--- ---
0
-- --- - -- - --
0
- ---- - - - - --
0
----- - - -- -- -
8,297
---- - - - ---
0
-- --- - --- --
0
---- - - - -- --
0
-- ---- - -- --
0
EX20 Employee B
420 -110 Unemployment Taxes
0
0
0
83
0
0
0
0
420 -120 FICA Taxes
0
0
0
635
0
0
0
0
420 -130 Group Insurance
0
0
0
0
0
0
0
0
420 -140 Retirement
0
0
0
0
0
0
0
0
420 -150 Workers Compensation
0
0
0
539
0
0
0
0
420 -160 Termination Reserve
0
0
0
0
0
0
0
0
-----
Employee B TOTAL .....
-- - ---
0
---- - - -- - --
0
-- --- ---- --
0
----- - - -- -- -
1,257
-- -- - - - - --
0
-- -- - - --- --
0
----- - - - - --
0
----- -- - - --
0
EX30 Profession
430 -140 Contracted Services
0
700
4,550
18,675
0
18,670
21,000
0
-----
Profession TOTAL . . . . .
--- ---
0
- ---- - -- - --
700
-- --- - - - ---
4,550
--- -- - - -- -- -
18,675
---- -- - ---
0
----- -- -- --
18,670
---- - - - - - --
21,000
--- -- - - - - --
0
EX50 Support Go
450 -100 Office Supplies
0
0
0
0
0
0
0
0
450 -110 Operating Supplies
0
0
0
0
6-
0
0
0
450 -115 Computer Software
0
0
0
0
0
0
0
0
450 -120 Printing /Binding
0
0
0
0
6
0
0
0
450 -140 Dues /Books /Period
0
0
0
0
0
0
0
0
450 -160 Furniture /Fixtures
0
0
0
0
0
0
0
0
450 -170 Machinery /Equipment
0
0
0
0
0
0
0
0
450 -220 Insur And Bonding
90,636
84,827
65,678
78,617
77,622
90,000
74,602
150,000
450 -230 Advertising /Hearings
0
0
0
0
0
0
0
0
450 -250 Data Services
0
0
0
0
0
0
0
0
450 -270 Continuing Education
0
0
0
0
0
0
0
0
450 -290 Recruit /Relocation
0
0
0
0
0
0
0
0
450 -300 Travel /Per Diem
0
0
0
3,498
0
0
0
0
450 -330 Rent
0
0
0
0
0
0
0
0
450 -340 Telephone
0
0
0
0
0
0
0
0
450 -380 Snow Removal /Sanding
25,299
21,189
34,478
26,590
4,507
30,000
40,950
30,000
450 -430 Repairs /Maintenance
0
0
0
12,009
7,521
0
11,141
18,670
450 -431 Minor Rep /Maint School
0
0
0
0
0
0
38,566
0
450 -440 Auto Repairs &Maint.
0
0
0
0
0
0
0
0
-----
Support Go TOTAL . . . . .
------
115,935
-----------
106,016
-----------
100,156
----------- -----------
120,714
89,650
-----------
120,000
-----------
165,259
-- ---------
198,670
EX70 Capital Ou
470 -100 Machinery /Equipment
0
3,104
0
0
0
0
0
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 45
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 220 - Building And Grounds
Department 234 - School Buildings - KIB
--------------------------------------------
470 -110 Furnitures /Fixtures
0
0
0
0
0
0
0
0
470 -115 Computer Software
0
0
0
0
0
0
0
0
470 -130 Landscaping
0
0
350
0
0
2,000
0
2,000
470 -140 Remodel /Renovation
0
0
0
29,368
0
0
0
0
470 -160 School Projects
0
-----
0
-- --- ------
0
---- - -- - --
0
---- - --- - -- -----------
0
0
----- - -- --
0
-- --- --
180,000
------
Capital Ou TOTAL . . . . .
0
3,104
-
350
29,368
0
-
2,000
--- -
0
-- --- - - -- --
182,000
-
School TOTAL . . . . .
---- '- ----
115,935
-- - -- - - --
109,820
-- - - - - --
105,056
- - - -- --
178,311
- -- - - --
89,650
-- -- - --
140,670
- --- ---
186,259
- - - - - ---
380,670
�r �r �r �■r rr �r �r rs rr �r r� rr rr �■r �r r� err �r r
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 46
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 220 - Building And Grounds
= Department 236 Parks Operation /Maint =:
--------------------------------------------
EX10 Personnel
410 -110 Salaries
16,457
5,328
3,468
4,647
4,464
0
2,711
0
410 -120 Temporary Help
7,427
9,426
3,730
765
0
0
191
0
410 -130 Overtime
27
0
0
0
349
0
30
0
410 -140 Allocated Salaries
1,605
0
1,199
0
0
0
0
0
---
Personnel TOTAL . . . . .
-- --- ---
25,516
-- --- - - - ---
14,754
--- -- - - ----
8,397
---- - - -- - --
5,412
- -- -- -- - --- --
4,813
--- --- - --
0
---- - - - - - --
2,932
- -- -- -- - - --
0
EX20 Employee B
420 -110 Unemployment Taxes
260
199
69
54
8
0
12
0
420 -120 FICA Taxes
871
1,112
546
407
360
0
217
0
420 -130 Group Insurance
510
967
556
582
1,020
0
575
0
420 -140 Retirement
457
366
296
308
130
0
4
0
420 -150 Workers Compensation
262
279
313
156
52
0
135-
0
420 -160 Termination Reserve
0
0
0
0
0
0
0
0
-----
Employee B TOTAL . . . . .
- - - ---
2,360
----- - - ----
2,923
-- --- - - -- --
1,780
-- --- - - -- --
1,507
- ---- - -- - -- -----
1,570
---- --
0
----- - - - - --
673
--- -- -- - - --
0
EX30 Profession
430 -140 Contracted Services
1,310
13,250
14,550
17,224
14,889
14,100
15,520
14,100
----
Profession TOTAL . . . . .
-- - - ---
1,310
- ---- - - -- --
13,250
-- --- - - -- --
14,550
- ---- - - - - --
17,224
---- - - - - - --
14,889
- --- - - -- - --
14,100
----- - - - - --
15,520
---- - -- - ---
14,100
EX50 Support Go
450 -110 Operating Supplies
0
212
0
393
415
390
0
390
450 -220 Insur And Bonding
415
591
589
525
394
530
69
530
450 -230 Advertising /Hearings
0
475
1,454
504
0
500
0
500
450 -261 Eng /Fac AdminSupport
3,757
6,211
11,832
0
0
0
0
0
450 -390 Refuse Coll /Disposal
0
0
0
0
0
0
0
0
450 -400 Road Grade /Ditching
0
0
0
0
0
0
0
0
450 -430 Repairs /Maintenance
4,072
7,618
6,950
3,647
2,554
12,220
5,249
12,220
-----------
Support Go TOTAL . . . . .
8,244
---- - - - - - --
15,107
-----------
20,825
- ---- - - -- --
5,069
- ---- - - - - --
3,363
---- - - -- - --
13,640
- ---- - - - ---
5,318
-- --- --- - --
13,640
EX70 Capital Ou
470 -100 Machinery /Equipment
0
0
3,750
0
0
0
0
0
-
Capital Ou TOTAL . . . . .
---- -- - - --
0
-- --- -- ----
0
---- - -- -- --
3,750
--- -- -- - ---
0
----- - - -- --
0
-- -- -- -- - --
0
- ---- - - -- --
0
--- ---- ----
0
-----
Parks Oper TOTAL . . .
-- ----
37,430
----- -- - - --
46,034
----- -- ----
49,302
-- --- -- - - --
29,212
--- -- - - - - --
24,635
---- - - -- - --
27,740
----- - - -- --
24,443
--- -- -- - - --
27,740
-----
EXPENSE TOTAL . . . . . .
- -- ---
612,952
--- -- - -- - --
597,348
-- -- -- - - - --
522,300
---- - - -- - --
478,957
- --- - - -- - --
422,661
---- - - -- - --
546,980
--- -- -- - - --
485,854
--- -- --- - --
901,680
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 47
DATE 12/13/02
BUDGET
LISTING
SP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001 FY 2002 FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual Amended Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense Budget Estimate
Approved
Fund 220 - Building And Grounds
Building A TOTAL REVENUE 517,282 552,673 604,122 445,698 481,237 546,980 546,800 901,680
Building A TOTAL EXPENSE 612,952 597,348 522,300 478,957 422,661 546,980 485,854 901,680
Building A TOTAL NET . . . 95,670- 44,675- 81,822 33,259- 58,576 0 60,946 0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 48
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
PY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
_
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
Fund - CoastalaManagement-----------
.. a.--s:
. as---=.-a-s-z..-..a--a-.e..-
as .a-- ----------
--
- --- -s
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE34 State Of A
334 -118 90- 12- 05Csta1 Mgt Grant
0
0
0
0
0
0
0
0
334 -119 91 -X -ZZ Cstl Mgt Plan Grt
0
0
0
0
0
0
0
0
334 -125 Cstal Mgt Grant
35,159
31,120
26,090
25,670
28,440
25,940
24,805
25,940
334 -128 CMG Fed 377
0
0
0
0
0
0
0
0
334 -129 CMG Special Project
45,000
0
10,000
0
0
0
0
0
State Of A TOTAL . . . . .
----- -- ----
80,159
- ---- - - - ---
31,120
-- --- - - -- --
36,090
--- -- - - -- -- -
25,670
--- - - -- - -- ----
28,440
-- -- - --
25,940
----- - -- - --
24,805
-- --- - - -- --
25,940
Fund Reven TOTAL . . .
---- - - - - ---
80,159
-- --- - - - - --
31,120
-- -- -- - - - --
36,090
-- --- - - - --- -----
25,670
-- - - -- -----
28,440
- - -- -- -----
25,940
- - ----
24,805
--- -- -- - - --
25,940
REVENUE TOTAL . . . . . .
- --- - -- - ---
80,159
---- - - - - ---
31,120
-- --- - - - - --
36,090
----- - - - --- -
25,670
---- -- - --- ----
28,440
- - -- - --
25,940
---- - - - - ---
24,805
--- -- - - -- --
25,940
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 49
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 230 - Coastal Management
----- ---- ----- --- -- - - - - -- -
EXPENSE
Department 252 - Coastal Managment Program
--------------------------------------------
EX10 Personnel
410 -140 Allocated Salaries
22,303
15,000
- -----
15,000
- -- ----
15,267
---- - - - - - -- -----
15,851
- - ---- --
15,000
-- -------
14,363
- -- -- --- ---
15,000
----- - - - - --
- ----
Personnel TOTAL . . . . .
---- --
22,303
-- ---
15,000
----
15,000
15,267
15,851
15,000
14,363
15,000
EX30 Profession
430 -140 Contracted Services
2,300
1,940
- - --
5,755
----- - - - - --
5,785
---- - - -- - -- ---
8,350
-- -- - --- ---
5,040
-- - - - ---
4,500
- -- -- - -----
5,040
----- - - -- --
----
Profession TOTAL . . . . .
-- -----
2,300
----- --
1,940
5,755
5,785
8,350
5,040
4,500
5,040
EX50 Support Go
450 -110 Operating Supplies
0
0
0
324
0
300
479
300
450 -120 Printing /Binding
897
1,343
169
666
0
700
238
700
450 -130 Postage
27
11
16
15
0
0
0
0
450 -170 Machinery /Equipment
0
344
589
584
0
300
0
300
450 -220 Insur And Bonding
304
95
290
303
85
100
231
100
450 -300 Travel /Per Diem
5,290
6,887
2,216
2,726
-
4,155
--- -- - --- ---
4,500
-- ------
4,994
----- ------
4,500
--- --- - - ---
-- --
Support Go TOTAL . . . . .
-- - -- --
6,518
- --- - - - ----
8,680
----- --- - --
3,280
--- --- -- -- --
4,618
4,240
5,900
5,942
5,900
EX70 Capital Ou
470 -100 Machinery /Equipment
0
506
2,056
---- --- - --
0
--- -- - - - - -- -----
0
- - -- -- -----
0
- - ----
0
- ---- -- - ---
0
-- --- - - - - --
-- ---------
Capital Ou TOTAL . . . . .
0
---- - - - -- --
506
-
2,056
0
0
0
0
0
----
Coastal Ma TOTAL . . .
-------
31,121
- ---- - - - ---
26,126
- ---- - - - ---
26,091
--- -- - -- - -- -
25,670
---- -- -- -- --
28,441
--- -- - ---
25,940
- -- -- - - - ---
24,805
----- - --- --
25,940
----
EXPENSE TOTAL . . . .
-- -- ---
31,121
-- --- - - - - --
26,126
---- -- - - - --
26,091
-- -- - --- --- ----
25,670
- - -- - -- ---
28,441
-- - - - - --
25,940
- --- - ------
24,805
--- -- -- - - --
25,940
Coastal Ma TOTAL REVENUE
80,159
31,120
36,090
25,670
28,440
25,940
24,805
25,940
Coastal Ma TOTAL EXPENSE
31,121
26,126
26,091
25,670
28,441
25,940
24,805
25,940
Coastal Ma TOTAL NET . . .
49,038
4,994
9,999
0
1-
0
0
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 50
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
Fund 234 - L.E.P.C.
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE34 State Of A
334 -124 LEPC Grant
0
25,400
32,204
30,600
19,500
0
0
20,000
State Of A TOTAL . . . . .
---- -- --- --
0
-- --- - --- --
25,400
-- --- -- - ---
32,204
---- - -- - - -- -----
30,600
- - -- -- ---
19,500
-- ---- --
0
- -- -- - -- - --
0
----- - -- ---
20,000
Fund Reven TOTAL . . .
----- - - - - --
0
----- --- - --
25,400
-- -- --- ----
32,204
----- - - ---- -----
30,600
- - - - -- --
19,500
--- - - ----
0
---- - - - - ---
0
----- - -----
20,000
REVENUE TOTAL . . . . . .
- --- -- - ----
0
-----------
25,400
----- - -----
32,204
----- - - - - -- -
30,600
--- - - -- - -- -----
19,500
--- - --
0
----- - - -- --
0
- --- - ------
20,000
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 51
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
--------------------------------------------------------------------------------
Fund 234 - L.E.P.C.
- -
- - -- -
- - -- --
- -- ---------------
--
--------------------------------------------
--------------------------------------------
EXPENSE
Department 242 - Emergency Planning Commit
--------------------------------------------
EX10 Personnel
410 -140 Allocated Salaries
0
0
1,049
2,178
0
0
0
13,000
-- ---
Personnel TOTAL . . . . .
- - - - --
0
- ---- - - ----
0
-- --- - - - - --
1,049
--------- -- -----
2,178
- -- - -- -----
0
- - - ---
0
----- --- ---
0
- ---- ------
13,000
EX30 Profession
430 -140 Contracted Services
0
20,642
29,050
25,941
16,877
0
0
5
-- ---
Profession TOTAL . . . . .
- -- - --
0
---- - - - -- --
20,642
----- - -- - --
29,050
---- - ---- -- --
25,941
--- -- - --- --
16,877
--- - - -- --
0
----- - - ----
0
- -- -- - --- --
5,000
EX50 Support Go
450 -100 Office Supplies
0
0
272
1,147
363
0
0
0
450 -120 Printing /Binding
0
4,483
564
0
117
0
0
0
450 -130 Postage
0
0
0
0
0
0
0
0
450 -220 Insur And Bonding
0
0
165
86
102
0
0
200
450 -230 Advertising /Hearings
0
276
0
1,248
2,041
0
0
1,800
450 -300 Travel /Per Diem
0
0
1,105
0
0
0
0
0
450 -450 Contingencies
0
0
-
0
- -
0
0
0
0
0
-----
Support Go TOTAL . . . . .
- - -- --
0
- --- - - - - --
4,759
- ---- - - --
2,106
----- - -- - -- -----
2,481
- -- - -- -----
2,623
- - - ---
0
---- - -- - ---
0
----- - - - - --
2,000
---
Emergency TOTAL . . .
-- - --- --
0
--- -- -- - ---
25,401
-----------
32,205
-- --- --- --- --
30,600
--- - - - - -- -----
19,500
-- -- --
0
- -- -- -- - ---
0
-- --- - - - - --
20,000
-- ---
EXPENSE TOTAL . . . . . .
- - ----
0
-- --- - - -- --
25,401
- ---- - - -- --
32,205
----------- -----
30,600
- - - --- ---
19,500
-- - - -- --
0
- -- -- - - - ---
0
--- -- - - - - --
20,000
-----
L.E.P.C. TOTAL REVENUE
- - - - --
0
--- -- -- - - --
25,400
--- -- -- - ---
32,204
-- --- - - - - -- -----
30,600
- -- - -- --
19,500
--- - - - - --
0
--- -- - - -- =-
0
---- -------
20,000
-----
L.E.P.C. TOTAL EXPENSE
- - -- --
0
-- --- - - - - --
25,401
- --- - - -- ---
32,205
-- -- ---- - -- --
30,600
-- - - - -- -- ---
19,500
-- -- - - --
0
-- --- -- - ---
0
-- -- - - - ----
20,000
L.E.P.C. TOTAL NET . . .
0
1-
1-
0
0
0
0
0
�■a1 sm am fim ! 4 t' _* 1_ Z, I _> t ! ! 1 a 6 * L 4 1 __ 4 t o 1 1
rr rr rr rr rr rr �r rr rr r rr rr rr rr r r rr rr rr
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 52
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
Fund - WomenssBayRROadaSery .........
.....:......:..........-----------
..--------
. -----------
............
....a.. ------------
_._.........
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE10 Property T
311 -100 Real Property Tax
64,831
62,311
67,761
70,418
74,080
72,000
77,904
75,000
311 -200 Personal PropertyTax
5,249
4,615
6,102
5,733
6,876
6,500
8,043
7,500
Property T TOTAL . . . . .
-- --- - - - ---
70,080
-- --- -- - ---
66,926
-- --- -- -- --
73,863
----- --- --- -
76,151
--- -- - -- -- ----
80,956
-- --- -- -
78,500
--- - - -- - --
85,947
----- -- - ---
82,500
RE20 Licenses &
322 -100 Annual Use Permit
20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
Licenses & TOTAL . . . . .
--- --- - - ---
20,000
-- --- - - ----
20,000
-- --- -- ----
20,000
-- --- -- - - --
20,000
---- - - - -- -- -----------
20,000
----
20,000
- - -- - --
20,000
--- -- -- - ---
20,000
RE34 State Of A
334 -250 Disaster Relief St
0
0
0
0
0
0
0
0
State Of A TOTAL .....
- ---- - - - ---
0
----- - - - - --
0
-- --- - --- --
0
----- - - -- --
0
- ---- - - - - -- -
0
--- - - - -- --
0
- ---- - - - - --
0
--- -- -- - ---
0
RE35 State Shar
335 -110 State Rev Sharing
9,459
8,816
8,520
5,875
4,821
0
5,184
3,000
State Shar TOTAL . . . . .
--- -- - - - ---
9,459
-- --- -- - - --
8,816
-- --- -- - ---
8,520
----- - -- - --
5,875
- ---- -- - --- ----
4,821
- --- - --
0
-- --- - - - ---
5,184
-- --- --- - --
3,000
RE61 Penalties
361 -100 Interest Earnings
11,376
8,227
8,034
10,537
11,230
5,280
4,883
5,000
Penalties TOTAL . . . . .
--- -- - - - - --
11,376
----- - - - - --
8,227
----- - - ----
8,034
----- -- - ---
10,537
- ---- - - - --- ---
11,230
--- --- --
5,280
----- - --- --
4,883
--- -- --- - --
5,000
RE89 Other Fina
389 -100 Use Of Fund Balance
0
0
0
0
0
0
0
0
Other Fina TOTAL .....
---- - --- ---
0
-- --- - - ----
0
-- --- - - -- --
0
----- -- - ---
0
- ---- - - -- -- --
0
-- -- -- - --
0
- ---- - -- - --
0
--- -- - - - - --
0
Fund Reven TOTAL . . .
----- -- - ---
110,915
-- --- - - -- --
103,969
-- --- - --- --
110,417
----- - - ----
112,563
-- --- -- ---- ----
117,007
-- -----
103,780
-- -- -- - ----
116,014
-- --- - - - - --
110,500
REVENUE TOTAL . . . . . .
---- --- - ---
110,915
---- - - - - ---
103,969
-- --- -- -- --
110,417
-- --- - - - - --
112,563
- ---- -- - ---
117,007
-- -- - ------
103,780
----- - - -- --
116,014
--- -- ---- --
110,500
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 53
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
----------------------------------------------'-----------------------------------------------------
Fund 240 - Womens Bay Road Sery
-- - -
- - -- -- -
- - -- -- ---------------
--
----- ----------- ---- ---- -- --- -- -- -- -- --
EXPENSE
Department 222 - Womens Bay Road Service
--------------------------------------------
EX46 Service Di
446 -110 Snow Removal /Sanding
30,180
40,670
42,714
50,647
12,701
30,000
56,556
30,000
446 -120 Repairs /Maintenance
77,407
43,053
9,165
18,200
75,347
29,265
39,120
30,000
446 -125 Grading /Ditching
41,802
24,713
43,563
-
10,193
13,459
---- -
23,000
16,252
28,300
-----
Service Di TOTAL . . . . .
--- - --
149,389
--- -- - - - - --
108,436
- --- - - - - --
95,442
-----------
79,040
- - - - --
101,507
----- -- - ---
82,265
-- --- -- ----
111,928
--- -- -- - ---
88,300
EX50 Support Go
450 -100 Office Supplies
39
0
0
0
500
100
0
100
450 -120 Printing /Binding
0
0
0
0
0
0
0
0
450 -220 Insur And Bonding
858
583
402
355
364
1,000
260
1,000
450 -230 Advertising /Hearings
18
0
18
0
0
200
65
0
450 -330 Rent
0
0
0
0
0
0
0
0
450 -340 Telephone
0
0
0
0
0
750
969
500
450 -430 Repairs /Maintenance
0
0
640-
0
0
0
0
0
450 -440 Auto Repairs&Maint.
0
0
0
0
0
0
0
0
450 -450 Contingencies
0
0
0
-----------
0
0
-
18,865
-----------
0
20,000
-----------
Support Go TOTAL . . . . .
915
-----------
583
220-
355
864
20,915
1,294
-----------
21,600
EX94 Operating
494 -100 General Fund
0
0
0
0
0
0
0
0
494 -252 Womens Bay Fire Dist
0
0
0
600
0
600
600
600
---
Operating TOTAL . . . . .
-- - - -- --
0
- --- - - -- - --
0
- --- -- - - - --
0
----- - -- - --
600
---- - - -- - --
0
--- -- - - -- --
600
--- -- -- - ---
600
----- -- - - --
600
---
Womens Bay TOTAL . . .
-- - --- --
150,304
-- --- -- - - --
109,019
--- -- -- - ---
95,222
----- - --- --
79,995
--- --- - - - --
102,371
--- -- - -- ---
103,780
--- -- - - ----
113,822
- ---- - - - - --
110,500
---
EXPENSE TOTAL . . . . . .
---- -- --
150,304
- ---- - - - - --
109,019
------ -----
95,222
---- ---- - --
79,995
- ---- --- ---
102,371
-- --- - - -- --
103,780
---- ---- ---
113,822
---- - -- -- --
110,500
Womens Bay TOTAL REVENUE
110,915
103,969
110,417
112,563
117,007
103,780
116,014
110,500
----
Womens Bay TOTAL EXPENSE
-- --- --
150,304
----- - - - - --
109,019
- --- - - -- - --
95,222
----- - -- - --
79,995
-- --- - - - - --
102,371
--- -- -- - - --
103,780
--- -- -- -- --
113,822
----- -- - - --
110,500
-
Womens Bay TOTAL NET . . .
---- - - -- --
39,389-
- --- - - -- - --
5,050-
-- -- - -- - --
15,195
----- - - - ---
32,568
-- --- - - -- --
14,636
---- - -- - --
0
----- -- ----
2,192
----- -- - ---
0
r r r r i a 1 t_ 9 i s I .x 1 1 4
rr rr r r r r r r r r r r r r r r rr rr r
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 54
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
= -
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
Fund 242 Service District No= i____________________________________________________°______________________________
_=___'_______________________'_
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE10 Property T
311 -100 Real Property Tax
194,608
88,168
72,531
52,546
119,824
120,000
126,507
162,500
311 -200 Personal PropertyTax
5,471
-
2,261
2,229
1,571
4,468
4,000
4,499
5,000
Property T TOTAL . . . . .
----- - - - --
200,079
-- --- - - - - --
90,429
----- - - - - --
74,760
- ---- --- - -- ----
54,117
- - --- --
124,292
-- --- - - -- -- ---
124,000
-- - - - ---
131,006
-- --- -- ----
167,500
RE14 Payment In
314 -200 PILOT - KIHA
2,990
3,071
327
237
349
2,000
291
2,000
Payment In TOTAL . . . . .
--- --- - - ---
2,990
- ---- - -----
3,071
--- -- - - ----
327
- ---- - - -- -- --
237
-- - - --- --
349
---- - - - - --- ---
2,000
----- ---
291
--- -- ------
2,00.0
RE35 State Shar
335 -110 State Rev Sharing
8,018
--- -
9,166
8,889
5,024
4,050
5,000
4,265
4,000
State Shar TOTAL . . . . .
-- - - - --
8,018
-- -- --- - - --
9,166
----- -- -- --
8,889
- --- - - - - - -- --
5,024
-- - - -- - --
4,050
-- --- - - - - -- -----
5,000
- -- ---
4,265
-----------
4,000
RE61 Penalties
361 -100 Interest Earnings
25,614
- -- -- -- ----
18,939
12,044
11,952
14,039
8,000
6,383
0
Penalties TOTAL . . . . .
25,614
-- -- -- - ----
18,939
----- - - -- --
12,044
- ---- - - - - -- -
11,952
--- - - -- - -- --
14,039
--- - -- - -- --
8,000
--- - --- --
6,383
-- --- -- - ---
0
RE89 Other Fina
389 -100 Use Of Fund Balance
0
0
0
0
0
62,150
0
64,050
Other Fina TOTAL . . . . .
-----------
0
---- - - - -- --
0
----- -- ----
0
---- - - - -- -- -
0
-- -- ---- -- --
0
--- --- --- --
62,150
--- -- - - --
0
-- ----- - ---
64,050
RE91 Operating
391 -100 General Fund
0
0
0
0
0
0
0
0
Operating TOTAL .....
- ---- -- - - --
0
-- -- -- -----
0
-- --- - - -- --
0
----- - - - - -- -
0
---- - -- ---
0
- ---- - - - - -- -----
0
-- - ---
0
- -- -- -- - ---
0
Fund Reven TOTAL . . .
--- -- - - - - --
236,701
-- --- - - - - --
121,605
---- -- --- --
96,020
----- - - - - -- -
71,330
-- -- - -- - --
142,730
----- -- -- -- -----
201,150
- - -- --
141,945
----- --- ---
237,550
REVENUE TOTAL . . . . . .
-- --- - - - ---
236,701
- --- -- - - - --
121,605
--- --- - -- --
96,020
----- - - ---- -
71,330
--- - - -----
142,730
----- - - - - -- -
201,150
-- -- - - - - --
141,945
-- --- - - ----
237,550
J
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 55
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 242 - Service District No 1
--------------------------------------------
------------------------------'-------------
EXPENSE
Department 224 - Road Service District #1
--------------------------------------------
EX10 Personnel
410 -109 Chairman Stipend
2,400
2,400
2,400
2,600
2,400
2,400
2,400
2,400
410 -110 Salaries
3,092
351
410
236
163
500
200
500
410 -120 Temporary Help
1,098
621
0
0
0
0
33
0
410 -130 Overtime
316
33
237
242
478
500
89
500
410 -140 Allocated Salaries
0
0
0
0
0
0
0
0
--
Personnel TOTAL . . . . .
--- -- ----
6,906
--- -- - - ----
3,405
-----------
3,047
---- -- -- --- -----
3,078
- - - ---
3,041
--- --- -- - --
3,400
----- -- ----
2,722
----- - - -- --
3,400
EX20 Employee B
420 -110 Unemployment Taxes
53
9
6
15
6
50
2
50
420 -120 FICA Taxes
325
168
232
235
233
250
208
250
420 -130 Group Insurance
318
30
179
52
96
200
27
200
420 -140 Retirement
630
16
57
34
18
200
0
200
420 -150 Workers Compensation
78
--
27
--- -
15
---- --
15
--- --
15
-
50
13
50
-----
Employee B TOTAL . . . . .
----
1,404
-- - -- --
250
- -- --
489
- --- --- -----
351
- - ---
368
--- ----- - --
750
-- --- - - - ---
250
--- -- - - -- --
750
EX46 Service Di
446 -110 Snow Removal /Sanding
54,392
47,607
68,154
46,618
16,415
65,000
85,007
95,000
446 -120 Repairs /Maintenance
46,019
71,299
32,352
22,531
35,131
50,000
1,523
40,000
446 -125 Grading /Ditching
-----
11,638
- - -- --
19,815
- ---- - --- --
36,727
- --- - - -- ---
30,413
----- - ---
44,326
--- -- -
30,000
21,924
45,000
Service Di TOTAL . . . . .
112,049
138,721
137,233
-- -
99,562
- - --
95,872
-- --- - - - - --
145,000
- ---- -- - ---
108,454
- ---- - - -- --
180,000
EX50 Support Go
450 -110 Operating Supplies
0
0
460
0
0
0
0
500
450 -120 Printing /Binding
140
0
498
0
0
300
58
500
450 -140 Dues /Books /Period
0
0
0
0
0
0
0
0
450 -220 Insur And Bonding
1,590
1,204
652
500
514
1,200
542
1,200
450 -230 Advertising /Hearings
93
0
18
1,757
132
500
29
1,000
450 -255 Accounting Services
0
0
0
0
0
0
0
0
450 -330 Rent
0
0
0
0
0
0
0
0
450 -340 Telephone
0
0
0
0
0
0
502
200
450 -430 Repairs /Maintenance
0
0
0
0
0
0
0
0
450 -440 Auto Repairs &Maint.
4-
0
0
0
0
0
0
0
450 -450 Contingencies
----
0
- - --- --
0
----- - - - - --
0
---- -- - -- --
0
-- --- - -- - -- -
0
--- - - -- ---
50,000
-- --- - --
0
--- --
50,000
Support Go TOTAL . . . . .
1,819
1,204
1,628
2,257
646
- --
52,000
- - ----
1,131
--- -- - - -- --
53,400
EX94 Operating
494 -410 Capital Proj - KIB
220,160
25,820
0
0
0
0
0
0
Operating TOTAL . . . . .
----
220,160
-- -- ---
25,820
--- -- --- - --
0
--- --------
------- -----------
0
- ---- - -- - -- ---
0
-- -- - ---
-----------
0
- ---- - - - - --
----- - - ----
0
--- -- -- ----
-----------
0
-- --- - - - - --
swu ll, I l d ��� M r m r m m m m�� r
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 56
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 242 - Service District No 1
Department 224 - Road Service District #1
--------------------------------------------
Road Servi TOTAL . . .
342,338
169,400
142,397
105,248
99,927
201,150
112,557
237,550
--
EXPENSE TOTAL . . . . . .
--- -- ----
342,338
---- - - - -- --
169,400
-----------
142,397
-- ---- --- --
105,248
----- - -- - --
99,927
-- ---- -- ---
201,150
---- - - - - ---
112,557
-- ---------
237,550
Service Di TOTAL REVENUE
236,701
121,605
= 96,020
71,330
- 142,730
201,150
141,945
237,550
Service Di TOTAL EXPENSE
342,338
169,400
142,397
105,248
99,927
201,150
112,557
237,550
Service Di TOTAL NET . . .
105,637-
47,795-
46,377-
33,918-
42,803
0
29,388
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 57
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
-------------------------------------------------------------------------------------------------------------------------------------------------
Fund 243 - Service Area No 2
--------------------------------------------
-------------------------------------------
REVENUE
Department 000 - Fund Revenues
--------'------------------------------------
RE10 Property T
311 -100 Real Property Tax
0
0
0
0
0
0
0
0
311 -200 Personal PropertyTax
0
0
0
0
0
0
0
0
Property T TOTAL .....
-- -- — - ----
0
- ---- - -- ---
0
---- - - - - - --
0
--- -- --- --- -----
0
- - - - -- ----
0
- - -- - --
0
-- --- -- ----
0
--- ---- - ---
0
RE61 Penalties
361 -100 Interest Earnings
169
-
173
- -
159
---
199
203
200
89
200
Penalties TOTAL . . . . .
- ---- -- ---
169
----- - - --
173
- -- - -- --
159
--- -- - -- - -- -----
199
- - -- -- ---
203
-- - - - ---
200
- ---- --- ---
89
-- --- - -- ---
200
RE89 Other Fina
389 -100 Use Of Fund Balance
0
0
0
0
0
0
0
0
Other Fina TOTAL .....
----- - - - - --
0
--- -- - - - ---
0
- ---- -- -- --
0
----------- ---
0
-- -- - --- ---
0
-- - - - - --
0
--- -- ------
0
-----------
0
Fund Reven TOTAL . . .
-- --- - - - - --
169
- ---- - - -- --
173
- ---- - - -- --
159
--- -- --- - -- --
199
--- - - -- -- -----
203
-- - - --
200
---- - - - - ---
89
----- - -- ---
200
REVENUE TOTAL . . . . . .
---- -- - -- --
169
----- --- ---
173
- ---- -- - ---
159
-- --- - -- - -- -
199
---- - -- - -- ---
203
-- - - -- --
200
--- -- -- ----
89
----- -- - - --
200
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 58
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
--------------------------------------------
EX10 Personnel
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002 FY 2002 FY 2003
0
Actual
Actual
Actual
Actual
Actual
Amended Expenditure Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget Estimate Approved
Fund 243 - Service Area No 2
EXPENSE
Department 225 - Service District $ 2
--------------------------------------------
EX10 Personnel
410 -140 Allocated Salaries
0
0
0
0
0
-----
0
- -- - -- -- ---
0
- - -- -- --
0
--- --- ---
--
Personnel TOTAL ......
--- - - -- -- ----
0
- - - - - -- - ---
0
- - ----- --
0
--- - -- - -- - ---
0
- - -- - --
0
0
0
0
EX50 Support Go
450 -110 Operating Supplies
0
0
0
0
0
200
0
200
450 -120 Printing /Binding
0
0
0
0
0
0
0
0
450 -140 Dues /Books /Period
0
0
0
0
0
0
0
0
450 -220 Insur And Bonding
0
0
1
1
1
0
1
0
450 -230 Advertising /Hearings
0
0
0
0
0
0
0
0
450 -255 Accounting Services
0
0
0
0
- ---
0
- - - - - -- -----
0
- --- -- ----
0
- - - - - -- - ----
0
-- - - --
----
Support Go TOTAL . . . . .
- - -- - -- --
0
--- -- -- -- -----
0
- - ---- ----
1
- - -- - --
1
1
200
1
200
-----
Service Di TOTAL . . .
- - - --- - ---
0
-- - - --- -----
0
- - ---- - ----
1
-- - --- - ----
1
-- - - -- -----------
1
-- ---
200
- - - - -- ---
1
-- --- ---
200
--
EXPENSE TOTAL . . . . . .
-- --- - --- - ----
0
-- - --- --
0
-- -- --- -- -----
1
- - -- -- ---
1
--- - -- -- ---
1
-- --- --- ---
200
-- -- - --- - --
1
-- - - - ---
200
Service Ar TOTAL REVENUE
169
173
159
199
203
200
89
200
Service Ar TOTAL EXPENSE
0
0
1
1
1
200
1
200
Service Ar TOTAL NET . . .
169
173
158
198
202
0
88
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 59
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
--------------------------------------------------------------------------------------------------------------------------------------------------
Fund 244 - Monashka Bay Rd Dist
-------------------------------------------
--------------------------------------------
REVENUE
Department 000 - Fund Revenues
RE10 Property T
311 -100 Real Property Tax
19,419
19,510
19,335
21,262
22,144
19,405
22,439
19,405
311 -200 Personal PropertyTax
193
182
211
236
194
285
163
285
Property T TOTAL . . . . .
----- ------
19,612
------ - ----
19,692
---- - ---- --
19,546
-------- --- -
21,498
---- - - - - -- -----------
22,338
-
19,690
-- --- -----
22,602
------ -- ---
19,690
RE34 State Of A
334 -250 Disaster Relief St
0
0
0
0
0
0
0
0
State Of A TOTAL .....
0
0
0
0
0
0
0
0
RE35 State Shar
335 -110 State Rev Sharing
1,762
1,690
1,855
1,243
886
1,410
1,081
1,410
State Shar TOTAL . . . . .
- ------ ----
1,762
- --- - - - - - --
1,690
----- --- - --
1,855
- ----- - -- -- --
1,243
--- - - -- -- -----
886
- - - - -- --
1,410
--- -- -- --
1,081
----- - - - - --
1,410
RE61 Penalties
361 -100 Interest Earnings
3,724
4,126
2,769
2,749
3,258
2,300
1,399
2,300
Penalties TOTAL . . . . .
-- -- -------
3,724
--- --- -- ---
4,126
- -- -- -- - - --
2,769
-- --- - - - --- ----
2,749
--- - - -- -----
3,258
- - - - -- -
2,300
-- -- - -- - --
1,399
---- -- - - ---
2,300
RE89 Other Fina
389 -100 Use Of Fund Balance
0
0
0
0
0
0
0
0
Other Fina TOTAL .....
--- -- - - - - --
0
----- --- - --
0
---- -- -----
0
----- - - - - -- -----
0
- - - - -- -
0
----- - - --- -----
0
- - - ---
0
---- --- - ---
0
Fund Reven TOTAL . . .
--- ---- - - --
25,098
---- -- - - ---
25,508
----- - - - - --
24,170
- ---- --- --- ----
25,490
- ---- -- -----
26,482
- - - - -- -----
23,400
- - - - --
25,082
- -- -- - -- - --
23,400
REVENUE TOTAL . . . . . .
----- - - - - --
25,098
----- - - - - --
25,508
----- - - - - --
24,170
- ---- - - - --- ----
25,490
--- -- -- -----
26,482
- - - - -- -----
23,400
------
25,082
----- - - ----
23,400
M M M M M M M M M M M M M M M M M i i
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 60
DATE 12/13/02
BUDGET
LISTING
BPO200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
EXPENSE
Department 226 - Monaskha Bay Rd District
--------------------------------------------
EX10 Personnel
410 -110 Salaries
159
0
0
0
0
400
0
400
410 -140 Allocated Salaries
0
0
0
0
0
0
0
0
-----
Personnel TOTAL . . . . .
-- - - --
159
----- - - - - --
0
----- - - - - --
0
-- --- - - - - -- -
0
---- - - - - -- -----
0
- -----
400
----- - - - - --
0
-- --- -- - ---
400
EX20 Employee B
420 -110 Unemployment Taxes
3
0
0
0
0
0
0
0
420 -120 FICA Taxes
12
0
0
0
0
10
0
10
420 -130 Group Insurance
16
0
0
0
0
40
0
40
420 -140 Retirement
18
0
0
0
0
40
0
40
420 -150 Workers Compensation
3
0
0
0
0
10
0
10
--
Employee B TOTAL . . . . .
--- -- ----
52
--- -- - --- --
0
-- --- -- - - --
0
--- -- - - - --- -----
0
- - - --- -----
0
- -- - --
100
- ---- - - - - --
0
-- --- -- - - --
100
EX46 Service Di
446 -110 Snow Removal /Sanding
7,043
6,614
15,073
12,776
3,996
12,000
11,539
12,000
446 -120 Repairs /Maintenance
0
57
40,722
729
0
1,500
0
1,500
446 -125 Grading /Ditching
3,438
---
10,470
1,890
10,258
6,303
8,500
19,736
8,500
---
Service Di TOTAL . . . . .
-- - --
10,481
----- - - - - --
17,141
-- --- - - - - --
57,685
----- -- - --- -
23,763
---- - -- - -- ---
10,299
-- --- - --
22,000
----- -- - - --
31,275
--- -- -- - ---
22,000
EX50 Support Go
450 -100 Office Supplies
0
0
0
0
0
350
0
350
450 -120 Printing /Binding
0
0
0
0
0
0
0
0
450 -220 Insur And Bonding
271
117
83
74
80
100
63
100
450 -230 Advertising /Hearings
18
0
18
0
0
200
0
200
450 -255 Accounting Services
0
0
0
0
0
0
0
0
450 -330 Rent
0
0
0
0
0
0
0
0
450 -440 Auto Repairs &Maint.
0
0
0
0
0
0
0
0
450 -450 Contingencies
0
0
0
0
0
250
0
250
-----
Support Go TOTAL
-- - ---
289
-- --- - - - - --
117
-- --- - - -- --
101
- -- -- - - -- -- -
74
---- -- -- -- ---
80
-- - --- --
900
----- - - - - --
63
-- ----- - - --
900
- --
Monaskha B TOTAL . . .
-- --- ---
10,981
--- -- - --- --
17,258
-- -- -- - - - --
57,786
-- --- - - - - -- -----
23,837
- -- - -- -
10,379
-- --- --- --
23,400
--- -- - -- ---
31,338
---- - - - -- --
23,400
-----
EXPENSE TOTAL . . . . . .
- - - ---
10,981
--- -- - - - - --
17,258
-- --- - - - - --
57,786
- ---- - - - --- -----
23,837
- -- --- ---
10,379
-- -- -- --
23,400
-- --- -- - - --
31,338
-----------
23,400
Monashka B TOTAL REVENUE . .
25,098 25,508 24,170 25,490 26,482 23,400 25,082 23,400
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 61
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002 FY 2002 FY 2003
Actual
Actual
Actual
Actual
Actual
Amended Expenditure Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget Estimate Approved
Fund 244 - Monashka Bay Rd Dist
-- --- - - - - --
Monashka B TOTAL EXPENSE 10,981 17,258 57,786 23,837 10,379 23,400 31,338 23,400
----------- - ---- -- -= -- - -- -- - - ---- - -- --- -- - -- ----- -- - - -- --- -- --- - -- - -- -- --- ---
Monashka B TOTAL NET . . . 14,117 8,250 33,616- 1,653 16,103 0 6,256- 0
ww ww w■ ww ww
w w
w
w w
w
w
w w
w
w w w ww
Kodiak Island Borough LIVE 4.6
F I N A
N C I A
L M A N A G E M
E N T
PAGE 62
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
Fund 246 Bay View Road Service
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE10 Property T
311 -100 Real Property Tax
4,459
4,783
4,739
5,055
5,031
4,600
5,336
4,600
311 -200 Personal PropertyTax
13
14
15
2
2
0
2
0
Property T TOTAL
----- - -- - -- -- ---
4,472
- - - - --
4,797
---- - - - -- -- ---
4,754
-- - - - - -- ---
5,057
-- - -- - --
5,033
----- - --- -- -----
4,600
-- - - --
5,338
-- --- -- -- --
4,600
RE35 State Shar
335 -110 State Rev Sharing
784
733
675
447
371
670
394
670
State Shar TOTAL . . . . .
- ---- - - - - -- -- --
784
-- - - - --
733
---- - - - -- -- - ----
675
- - - --- -----
447
- -- - --
371
--- -- - --- -- --
670
--- - - -- --
394
---- - -- -- --
670
RE61 Penalties
361 -100 Interest Earnings
331
376
245
221
242
200
105
200
Penalties TOTAL . . . . .
----- - - - - -- -----------
331
376
----- - - -- -- - ----
245
- - - - -- ---
221
-- - -- ---
242
---- - --- --- -----
200
-- - - --
105
--- -- ------
200
RE89 Other Fina
389 -100 Use Of Fund Balance
0
0
0
0
0
0
0
0
Other Fina TOTAL .....
- --- -- - - - -- -- ---
0
- -- - --
0
----- -- -- -- ----
0
- - - - - -- --
0
-- - --- - --
0
----- - - - --- ---
0
-- - --- --
0
- -- -- --- ---
0
Fund Reven TOTAL . . .
- -- -- - -- - -- -- ---
5,587
- - - ---
5,906
----- - - ---- -----
5,674
- -- - -- ----
5,725
- - --- --
5,646
----- - - - - -- -----
5,470
- -- - --
5,837
-- --- --- ---
5,470
REVENUE TOTAL . . . . . .
-- ----- - - -- - ---
5,587
-- - - ---
5,906
--- --- --- -- - ---
5,674
- -- - --- -
5,725
-- -- - --- --
5,646
---- ---- --- ----
5,470
- - - -- --
5,837
--- -- -- ----
5,470
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 63
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
--------------------- ------ --- -- ----------- -- ----
Fund 246 - Bay View Road Service
--------------------------------------------
------------------------------------------------------------------------------------------------
-------------------------------------------
EXPENSE
Department 228 - Bayview Dr Rd Sry Distric
--------------------------------------------
EX30 Profession
430 -140 Contracted Services
0
0
0
0
0
0
0
0
-- ---
Profession TOTAL .....
-- - - --
0
----- - - -- --
0
---- --- - ---
0
-- ------ --- --
0
--- - --- -- --
0
--- - - - - --
0
-- --- --- ---
0
-- --- - - -- --
0
EX46 Service Di
446 -110 Snow Removal /Sanding
1,722
3,853
7,196
3,920
879
2,500
3,806
2,500
446 -120 Repairs /Maintenance
598
995
125
0
1,823
1,000
0
1,000
446 -125 Grading /Ditching
0
-
2,728
--- - --
1,040
---- - -
1,071
----
1,841
-
1,970
1,413
1,970
- ----
Service Di TOTAL . . . . .
- ----
2,320
-- - - -
7,576
- -- --
8,361
---- - -- ----
4,991
- -- - -- --
4,543
--- -- -- --
5,470
----- - - ----
5,219
- ---- -- - - --
5,470
EX50 Support Go
450 -120 Printing /Binding
0
0
0
0
0
0
0
0
450 -220 Insur And Bonding
39
26
18
16
17
0
14
0
450 -230 Advertising /Hearings
18
0
18
0
0
0
0
0
450 -255 Accounting Services
0
0
0
0
0
0
0
0
450 -330 Rent
0
0
0
0
0
0
0
0
450 -440 Auto Repairs &Maint.
0
0
0
0
0
0
0
0
- ----
Support Go TOTAL . . . . .
- - ----
57
-- --- - - - ---
26
----- -- -- --
36
----------- ---
16
-- -- - --- ---
17
-- - - - - --
0
----- -- ----
14
--- -- - - -- --
0
-- ----
Bayview Dr TOTAL . . .
--- --
2,377
-----------
7,602
--- -- --- ---
8,397
-- --- - -- --- --
5,007
-- -- -- - -- ---
4,560
-- -- - ---
5,470
-----------
5,233
---- - --- ---
5,470
----
EXPENSE TOTAL . . . . . .
--- -- --
2,377
--- -- ---- --
7,602
- ---- - - - ---
8,397
--- -- - --- -- -----
5,007
- - - - -- ---
4,560
-- -- - ---
5,470
- --- - --- ---
5,233
-- -- - - - - ---
5,470
----
Bay View R TOTAL REVENUE
-- - - - --
5,587
--- -- - === ==
5,906
-- --- --- ---
5,674
- ---- -== = == --
5,725
-_- - -- - -- ==
5,646
a := . : = :__
5,470
5,837
5,470
Bay View R TOTAL EXPENSE
2,377
7,602
8,397
5,007
4,560
5,470
5,233
5,470
- ----
Bay View R TOTAL NET . . .
- - -- --
3,210
---- - - - - - --
1,696-
- --- - --- - --
2,723-
----- - - - --- ----
718
- - - - - -- --
1,086
--- -- -- --
0
-- -- - -- - ---
604
- --- -------
0
[ * t* l o f 6 1 1 i r _ _4 in f i f t 1 M r M r M �
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 64
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE10 Property T
311 -100 Real Property Tax
205,840
217,898
227,996
247,565
272,125
282,500
282,880
292,500
311 -200 Personal PropertyTax
5,053
4,869
5,221
5,079
7,021
5,000
7,042
5,000
Property T TOTAL . . . . .
---- - -- - ---
210,893
-- --- -- -- --
222,767
-- -- --- - - --
233,217
----- - - -- -- -
252,644
---- - - - - --
279,146
-- -- - - ----- ---
287,500
-- -- - - --
289,922
- ---- - --- --
297,500
RE14 Payment In
314 -200 PILOT - KIRA
2,243
2,586
654
710
524
500
436
500
Payment In TOTAL . . . . .
-- -- - -- - ---
2,243
- ---- - - - ---
2,586
- ---- - --- --
654
-- --- - - ---- -
710
-- -- - - - - --
524
---- - - --- -- --
500
--- - -- ---
436
--- -- -- - - --
500
RE35 State Shar
335 -110 State Rev Sharing
17,592
17,320
16,221
10,175
9,320
5,000
1,066
5,000
335 -160 Wildland Fires
0
3,210
0
2,500
0
0
619
0
State Shar TOTAL . . . . .
---- -------
17,592
---- - ---- --
20,530
- -- -- -- - - --
16,221
----- - --- -- -----
12,675
- -- ---
9,320
- -- -- --- --- ---
5,000
-- - -- - --
1,685
--- -- - -- - --
5,000
RE40 Charges Fo
340 -200 Fee- Road &UtilInspect
0
0
0
0
0
0
0
0
Charges Fo TOTAL .....
----- -- ----
0
--- -- - - - - --
0
----- -- - - --
0
- -- -- - --- -- -
0
--- --- - - --
0
---- - --- - -- ----
0
- - -- - --
0
----- - --- --
0
RE61 Penalties
361 -100 Interest Earnings
34,236
43,543
21,457
36,261
49,403
0
21,323
0
Penalties TOTAL . . . . .
- --- --- - ---
34,236
----- - -- - --
43,543
- ---- - - - ---
21,457
--- -- - - -- -- -
36,261
---- - - - - --
49,403
---- - - - - --- ----
0
- - -- - --
21,323
--- --- - ----
0
RE80 Miscellano
380 -120 Sale Of Copies
0
10
0
0
0
0
0
0
300 -170 Other
0
3,338
37,120
4,859
0
0
351
0
380 -240 Rental Income
6,000
2,000
0
0
0
0
0
0
300 -245 Classroom Rental
0
0
0
0
0
1,000
0
1,000
380 -247 Instruction
0
0
0
0
4,979
8,000
7,580
8,000
Miscellano TOTAL . . . . .
- -- -- - - - ---
6,000
----- - - - - --
5,348
-- --- - -- - --
37,120
---- - - - -- -- -
4,859
-- -- -- - - --
4,979
- --- - --- - -- -----------
9,000
7,931
--- -- - - - ---
9,000
RE89 Other Fina
389 -100 Use Of Fund Balance
0
0
0
0
0
54,400
0
96,600
Other Fina TOTAL . . . . .
- ---- -- - ---
0
-- --- - - - - --
0
-- --- - - - - --
0
-- -- - -- - - -- ---
0
-- - - - - --
0
----------- -----
54,400
- - - - --
0
--- -- -- - - --
96,600
RE91 Operating
391 -100 General Fund
0
0
0
0
0
0
0
0
391 -300 Debt Service
0
0
0
0
0
0
0
0
391 -310 Debt Service - Other
0
0
0
0
0
0
0
0
391 -530 Solid Waste Disposal
0
0
0
0
0
0
0
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G E
M E N T
PAGE 65
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001 FY 2002
FY 2002 FY 2003
Actual
Actual
Actual
Actual
Actual Amended
Revenue Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue Budget
Estimate Approved
Fund 250 - Fire Protect Area Nol
Department 000 - Fund Revenues
Operating TOTAL 0 0 0 0 0 0 0 0
----- - - - - -- - ---- - - -- -- ----- - -- - -- ---- - --- - -- ----- - - - --- ----- ------ --- -- -- - --- - --- -- -- --
Fund Reven TOTAL . . . 270,964 294,774 308,669 307,149 343,372 356,400 321,297 408,600
-- --- - - -- -- --- -- - --- -- - ---- - -- - -- ---- -- ----- --- -- - -- - -- --- -- - - - --- ----------- ----- -- -- --
REVENUE TOTAL . . . . . . 270,964 294,774 308,669 307,149 343,372 356,400 321,297 408,600
M r =� r M M M M M M M= M M M
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 66
DATE 12/13/02
Department 212 - Bayside Fire Station
BUDGET
LISTING
BP0200
TIME 10:12:22
--------------------------------------------
EX10 Personnel
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001 FY 2002
FY 2002
FY 2003
54,469
Actual
Actual
Actual
Actual
Actual Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense Budget
Estimate
Approved
Fund 250 - Fire Protect Area Nol
EXPENSE
Department 212 - Bayside Fire Station
--------------------------------------------
EX10 Personnel
410 -110 Salaries
77,838
74,947
50,301
52,609
54,469
65,000
56,583
65,000
410 -120 Temporary Help
720
0
0
0
0
0
160
0
410 -130 Overtime
0
0
0
0
2,071
0
0
0
410 -140 Allocated Salaries
0
0
0
2,178-
0
0
0
0
410 -150 Volunteer Stipends
8,760
7,700
9,387
4,839
9,185
-- --
17,000
- - --- -- ---
13,965
-- - - - --- ---
20,000
-- --- ---
Personnel TOTAL . . . . .
---- - - - ----
87,318
-- --- -- ----
82,647
- --- -- - -- --
59,688
----- - -- - -- -
55,270
--- - --
65,725
----
82,000
70,708
85,000
EX20 Employee B
420 -110 Unemployment Taxes
581
314
236
462
138
500
124
500
420 -120 FICA Taxes
5,105
4,686
3,836
4,012
4,268
5,000
4,305
5,000
420 -130 Group Insurance
3,404
3,867
3,862
3,869
4,960
7,000
5,790
7,000
420 -140 Retirement
8,566
51,013
4,401
3,814
1,573
8,000
84
8,000
420 -150 Workers Compensation
5,609
4,347
3,414
1,059
349
5,000
2,271
5,000
420 -160 Termination Reserve
0
0
0
0
0
0
0
0
--
-
Employee B TOTAL . . . . .
---- - -- - --
23,265
-- --- - - - - --
64,227
-- --- -- ----
15,749
----- - - -- -- -----
13,216
- - - - --
11,288
--- -- --- --- -----
25,500
- -- - -- -----
12,574
-- - -
25,500
EX30 Profession
430 -140 Contracted Services
309
1,280
918
0
0
4,000
275
4,000
430 -175 Contract Instruction
0
1,645
6,566
1,680
578
8,000
3,433
8,000
--
Profession TOTAL . . . . .
--- - - - ---
309
-- --- -- - ---
2,925
----- - - -- --
7,484
----- - - - - -- ---
1,680
-- - -- ---
578
-- --- - -- --- --
12,000
--- - - - - -- -----
3,708
-- ----
12,000
EX48 Contributi
448 -370 BaysideVolunteerAssoc.
0
0
0
0
0
0
0
0
--
Contributi TOTAL .....
-- -- - - ---
0
-- --- -- -- --
0
-- -- -- - -- --
0
----- - - - - -- ----
0
- -- - ---
0
----- - --- -- ---
0
-- - -- - -- -----
0
-- -- --
0
EX50 Support Go
450 -100 Office Supplies
304
28
345
666
532
400
235
1,000
450 -110 Operating Supplies
5,975
6,833
12,699
14,663
12,987
12,000
26,338
15,000
450 -120 Printing /Binding
0
234
702
711
2,339
1,000
826
2,000
450 -130 Postage
0
0
0
74
474
400
170
500
450 -140 Dues /Books /Period
0
62
728
325
165
400
50
400
450 -160 Furniture /Fixtures
0
24,949
0
0
0
0
0
0
450 -170 Machinery /Equipment
16,816
1,310
0
0
17,243
0
22,457
20,000
450 -180 Equipment Rental
0
0
0
0
0
0
0
0
450 -210 Food /Business Lunch
3,214
3,303
1,133
3,136
7,858
5,000
4,739
5,000
450 -220 Insur And Bonding
9,156
9,308
6,732
6,996
7,715
10,000
8,831
12,000
450 -230 Advertising /Hearings
0
25
0
1,344
419
1,000
162
1,000
450 -255 Accounting Services
0
0
0
0
0
0
0
0
450 -270 Continuing Education
201
2,351
2,551
1,975
1,270
6,000
3,992
6,000
450 -300 Travel /Per Diem
192
2,561
5,137
4,200
7,417
8,000
13,263
8,000
450 -340 Telephone
792
2,048
1,782
1,862
1,715
2,000
1,782
2,000
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 67
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
-- - -- - -- --------------------------------------------------------------------------------------------------------------------------
Fund 250 - Fire Protect Area Nol
- ---
---- - - - ---
----------------------------
Department 212 - Bayside Fire Station
--------------------------------------------
450 -350 Electricity
4,220
6,501
7,783
8,552
7,997
8,000
7,574
9,000
450 -360 Fuel- Heating
5,287
4,232
4,706
6,172
6,466
6,000
5,498
8,000
450 -370 water /Sewer
1,169
1,085
1,085
1,085
1,085
1,200
1,085
1,200
450 -390 Refuse Coll /Disposal
356
0
0
12
66
0
0
0
450 -430 Repairs /Maintenance
15,528
10,667
6,989
5,391
4,551
20,000
20,916
20,000
450 -440 Auto Repairs &Maint.
4,561
2,761
12,054
4,190
4,589
10,000
11,690
15,000
450 -450 Contingencies
0
0
0
441
0
9,500
0
0
Support Go TOTAL . . . . .
-- --- --- - --
67,771
--- -- --- - --
78,258
----- - - -- --
64,426
-- -- -- --- --
61,795
---- - - --- --
84,888
--- -- - -- ---
100,900
-- --- -- - ---
129,608
-----------
126,100
EX70 Capital Ou
470 -040 Land
0
0
0
0
0
0
0
0
470 -070 Buildings
0
0
0
0
0
0
0
0
470 -100 Machinery /Equipment
1,500
14,979
3,487
10,719
0
111,000
8,879
130,000
470 -110 Furnitures /Fixtures
0
0
650
0
0
0
0
0
470 -120 Automotive
0
0
0
0
0
0
0
0
Capital Ou TOTAL . . . . .
-- --- - - - ---
1,500
----- -- - ---
14,979
--- -- -- - ---
4,137
-- -- - - -- ---
10,719
-- --- --- ---
0
--- -- -- ----
111,000
----- --- ---
8,879
-- -- - - -- - --
130,000
EX72 Depreciati
472 -200 Equipment
0
-- --- ------
0
-- -- - - - - - --
0
--- -- - - - - --
0
-- --- --- - --
0
-- --- -- - - --
25,000
--- -- - -- ---
0
-----------
30,000
Depreciati TOTAL . . . . .
0
0
0
0
0
25,000
0
-- -- - - --- --
30,000
EX94 Operating
494 -310 Debt Service Other
1,420
11,198-
990
1,616
985
0
2,664
0
494 -410 Capital Proj - KIB
0
400,000
0
0
---
0
0
0
0
Operating TOTAL . . . . .
- --- -------
1,420
---- -- - -- --
388,802
-----------
990
-- - -----
1,616
-- --- -- ----
985
-- ---- - - ---
0
----- -- ----
2,664
- -- -- -- - - --
0
Bayside Fi TOTAL . . .
---- -------
181,583
--- -- - -- - --
631,838
- --- - - -- ---
152,474
--- -- - -- - --
144,296
--- -- - -- ---
163,464
--- -- -- - ---
356,400
-- --- - -----
228,141
---- -- - - - --
408,600
EXPENSE TOTAL . . . . . .
--- -- - - -- --
181,583
----- - - - - --
631,838
- ---- -- - - --
152,474
-- --- - -- - --
144,296
- --- - - -- - --
163,464
--- -- - - - - --
356,400
----- - - - ---
228,141
----- -- - - --
408,600
Fire Prote TOTAL REVENUE
- ---- - -- - --
270,964
---- - - - - - --
294,774
-- -- - - - ---
308,669
-- - - - - -- --
307,149
- ---- - - - - --
343,372
--- -- - - -- --
356,400
----- - - -- --
321,297
----- - - -- --
408,600
Fire Prote TOTAL EXPENSE
181,563
631,838
152,474
144,296
163,464
356,400
228,141
408,600
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 68
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001 FY 2002 FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual Amended Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense Budget Estimate
Approved
Fund 250 - Fire Protect Area Nol
--------------------------------------------
Fire Prote TOTAL NET . . . 89,381 337,064- 156,195 162,853 179,908 0 93,156 0
Kodiak Island Borough LIVE 4.6
F I N A
N C I A
L M A N A G E M
E N T
PAGE 69
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
.............................. .............
Fund 252 - Womens Bay Fire Dept.
..... ............
.... s._.............
_..._.............
-_..... ...........
..__- __�....s_
:_ :�
:_______ -_�
REVENUE s_z._ � ..............................
Department 000 - Fund Revenues
--------------------------------------------
RE10 Property T
311 -100 Real Property Tax
40,376
41,146
44,652
46,313
48,601
48,000
50,900
49,000
311 -200 Personal PropertyTax
3,280
3,032
3,839
3,583
4,298
4,000
5,027
5,000
Property T TOTAL . . . . .
-- --- - - - - -- -----
43,656
- - -- --
44,178
----------- ----
48,491
- - -- - -- --
49,896
--- - - - - --
52,899
--- --- - - --- -----------
52,000
55,927
----- -- - - --
54,000
RE34 State Of A
334 -251 DNR Grant
0
-
0
3,546
-- ---
0
- ------ --
0
-
0
0
0
State Of A TOTAL .....
-- --- - ---- -----------
0
0
--- -- - ----
3,546
-
0
-- - - - --
0
--- -- - - - --- -- ---
0
------
0
----- - - - - --
0
RE35 State Shar
335 -110 State Rev Sharing
548
542
428
278
259
0
242
200
335 -160 Wildland Fires
2,154
0
0
138
0
0
443
0
State Shar TOTAL . . . . .
----- - --- -- -----
2,702
- - ----
542
---- - -- - --- -- ---
428
- -- --- ----
416
- - -- ---
259
--- --- - - --- - ---
0
- -- ----
685
---- --- ----
200
RE61 Penalties
361 -100 Interest Earnings
5,104
-- --- -- - --- -- ---
6,201
- - -- --
6,818
- ---- - - - - -- ----
9,979
- - -- - -- ---
11,365
-- - - ---
4,500
- -
4,928
--
5,000
Penalties TOTAL . . . . .
5,104
6,201
6,818
9,979
-
11,365
------ - - -- --
4,500
-- - ---
4,928
---- - - - - - --
5,000
RE80 Miscellano
380 -170 Other
50
12
17
17
0
0
2,951
12,000
380 -240 Rental Income
9,000
9,000
9,000
---
8,250
7,870
9,000
9,000
9,000
Miscellano TOTAL . . . . .
-- --- - - -- -- -- ---
9,050
- - -- --
9,012
- --- -- - -- -- -
9,017
- - -- - -- ---
8,267
-- -- - ---
7,870
-- --- - - -- -- ---
9,000
-- -- ----
11,951
----- - - - - --
21,000
RE89 Other Fina
389 -100 Use Of Fund Balance
0
- ---- - - -- -- -- ---
0
- - -- --
0
-- -- - - - -- -- -----
0
-- - --- ---
0
-- -- -- --
0
--- -- - --- -- --
0
10,000
Other Fina TOTAL . . . . .
0
0
0
0
0
---
0
-- - - --
0
--- -- -- ----
10,000
RE91 Operating
391 -240 Women's Bay Road Dist
0
0
0
600
0
600
600
600
391 -254 Airport Fire District
0
0
0
0
0
0
13,727
0
Operating TOTAL . . . . .
-- --- - - - - -- - --
0
-- - -----
0
----- -- ---- -- ---
0
--- --- ---
600
-- -- - ---
0
-- -- ----- -- -- ---
600
------
14,327
---- - -- -- --
600
Fund Reven TOTAL . . .
- -- -- - - -- -- ---
60,512
-- - - - - --
59,933
--- -- -- - --- -- ---
68,300
- --- -- - --
69,158
-- - - - ---
72,393
-- --- - - -- -- ---
66,100
-- -- - ---
87,818
---- - - - ----
90,800
REVENUE TOTAL . . . . . .
---- -- --- -- ----
60,512
- - -- - --
59,933
--- -- --- - -- -- ---
68,300
- ----- ---
69,158
-- -- - ---
72,393
----- - - -- -- - --
66,100
-- -- - - --
87,818
- ---- - - - - --
90,800
�. .� r r
r r
r
r r
r
r�
rr �■r
■r
�r rr r r
m m m m m M m m m MM � M M M m m m s'
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 70
DATE 12/13/02
BUDGET
LISTING
8P0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000 FY 2001
FY 2002
FY 2002 FY 2003
Actual
Actual
Actual
Actual Actual
Amended
Revenue Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue Revenue
Budget
Estimate Approved
Fund 252 - Womens Bay Fire Dept
-------------------------------
-------------------------------
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 71
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 252 - Womens Bay Fire Dept.
--------------------------------------------
--------------------------------------------
EXPENSE
Department 214 - Bells Flats Russian Creek
--------------------------------------------
EX10 Personnel
410 -140 Allocated Salaries
0
0
0
0
0
0
0
0
410 -150 Volunteer Stipends
-- ---
0
- - - - --
0
----- - - -- --
689
- -- -
38
931
1,700
33-
1,700
Personnel TOTAL . . . . .
0
0
---- - --
689
--- -- - -- - -- -
38
-- ---- - - -- ---
931
-- -- - - --
1,700
-- --- -- - ---
33-
- --- - - - - - --
1,700
EX20 Employee B
420 -150 Workers Compensation
-- ---
0
---- --
0
----- - - -- --
0
-- --- --- - --
0
-
0
3,000
6
3,000
Employee B TOTAL . . . . .
0
0
0
----- -- - -- ----
0
- -- - - -- -----
0
- -- ---
3,000
- --- - -- ----
6
-- --- - -- ---
3,000
EX30 Profession
430 -140 Contracted Services
- ----
0
--- ---
0
- --- -- -- - --
0
- -- -- - - - - --
0
- -
1,701
2,000
85
2,000
Profession TOTAL . . . . .
0
0
0
---- --- -- ---
0
-- - - -- -- --
1,701
--- - - -- --
2,000
---- - -- - ---
85
-----------
2,000
EX50 Support Go
450 -100 Office Supplies
267
16
97
59
ill
500
0
500
450 -110 Operating Supplies
4,081
2,598
6,066
4,839
19,660
18,050
23,241
12,500
450 -120 Printing /Binding
0
0
0
10
28
100
0
100
450 -130 Postage
28
17
34
0
79
50
0
50
450 -140 Dues /Books /Period
130
200
141
161
257
200
0
200
450 -160 Furniture /Fixtures
0
0
0
0
0
0
492
0
450 -170 Machinery /Equipment
10,240
11,939
8,100
3,110
1,940
13,250
13,434
12,750
450 -180 Equipment Rental
0
0
2,386
0
0
0
0
0
450 -210 Food /Business Lunch
0
0
136
0
0
200
0
200
450 -220 Insur And Bonding
4,459
6,696
5,858
6,199
6,850
8,000
7,815
9,000
450 -230 Advertising /Hearings
0
0
0
0
89
0
0
0
450 -255 Accounting Services
0
0
0
0
0
0
0
0
450 -300 Travel /Per Diem
1,428
178
2,132
0
82
2,000
1,105
2,000
450 -310 Training Materials
206
129
824
434
265
4,000
0
4,000
450 -340 Telephone
395
400
441
433
495
900
584
900
450 -350 Electricity
2,893
2,701
2,953
3,184
2,620
3,000
2,937
3,000
450 -360 Fuel- Heating
3,159
2,567
2,634
3,670
4,386
3,000
3,482
3,000
450 -430 Repairs /Maintenance
6,584
2,907
1,893
1,284
5,005
3,500
3,422
13,500
450 -440 Auto Repairs &Maint.
1,049
898
977
2,069
1,514
2,500
1,703
2,500
450 -460 Cleaning Supplies
-- ---
0
---- --
0
-
147
0
0
150
0
150
Support Go TOTAL . . . . .
34,939
----- - -- --
31,246
--- --- --- --
34,819
----------- --
25,452
--- - -- - -- --
43,381
--- --- ---
59,400
- ---- -- -- --
58,215
-- -- -- - - - --
64,350
EX70 Capital Ou
470 -100 Machinery /Equipment
0
1,723
3,799
6,486
14,305
0
0
18,750
470 -110 Furnitures /Fixtures
---
1,004
-- - - - ---
0
- ---- - --- --
0
---
0
0
0
0
1,000
Capital Ou TOTAL . . . . .
1,004
1,723
--- -----
3,799
- -- -- - - ---- ----
6,486
- - -- - -- ---
14,305
------ --
0
- - - -- -- - --
0
- --- - --- ---
19,750
�s � r ■r � r r r r r� r r r r� r� r r r
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 72
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 252 - Womens Bay Fire Dept.
_ Department 214 Bells Flats Russian Creek
--------------------------------------------
EX94 Operating
494 -240 Womens Bay Road Dist
0
0
0
0
0
0
0
0
---
Operating TOTAL .....
-- --- - --
0
-- --- --- ---
0
-- --- - - -- --
0
- -- --- --- -- -
0
-- -- - -- - -- ---
0
-- - - - ---
0
- --- - - - - ---
0
-- --- - - ----
0
-- ---
Bells Flat TOTAL . . .
- - - ---
35,943
-- --- - - ----
32,969
----- - -----
39,307
----- ------ -
31,976
--- - - ----- --
60,318
-- -- -----
66,100
----- - -- ---
58,273
--- -- --- ---
90,800
-----
EXPENSE TOTAL . . . . . .
-- - ---
35,943
-- --- --- ---
32,969
--- -- -- -- --
39,307
--- -- - -- - -- ----
31,976
- - -- - -- ---
60,318
-- --- ---
66,100
----- -- - - --
58,273
--- -- -- - - --
90,800
___
Womens Bay TOTAL REVENUE
__ __ _ ___
60,512
________ _ __
59,933
__________°
68,300
--- .._ ... _. _.__._
69,158
-.... ...........
72,393
66,100
._. ...... --
87,818
----
90,800
Womens Bay TOTAL EXPENSE
35,943
.
32,969
= == s 39 a
,30731
x _=
976
E s
60,318
8
66,10058,273
2
90,800
...........
Womens Bay TOTAL NET . . .
24,569
...........
26,964
...........
28,993
........... ...........
37,182
...........
12,075
0
...........
29,545
...........
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 73
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
Fund 254 - KIB Airport Fire Dist
-- -- -� ° -- - --- - � - � -- � -- a - --- -- :.
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE10 Property T
311 -100 Real Property Tax
0
13,537
14,659
15,138
7,658
15,310
7,643
9,230
311 -200 Personal PropertyTax
0
802
- - --- --
14,519
- --- -- - - - --
13,344
---- - - ----- --
6,337
-- - - -- - -- ---
12,600
-- - -- - --
6,085
-- --- -- ----
7,470
----
Property T TOTAL . . . . .
-- --- - -- ---
0
- ---
14,339
29,178
28,482
13,995
27,910
13,728
- --- ---
16,700
RE61 Penalties
361 -100 Interest Earnings
0
--
287
-- - - --
586
- - -- - --
1,129
-- - --- -- -
1,905
--- - ------ --
100
--- - ---
974
---- - ----
200
----
Penalties TOTAL . . . . .
--- -- - -- -
0
--- --
287
--- -
586
---
1,129
1,905
--
100
--
974
-- - - - --
200
RE80 Miscellano
380 -170 Other
0
- --
0
---- - - -- --
0
-- --- - - ----
0
----- - --- -- -
0
--- - - -- - -- ---
0
-- - -- ---
0
-- --- - - --
0
-- - --
Miscellano TOTAL .....
----- - - -
0
-
0
0
0
0
0
--
0
--- - - -
0
RE89 Other Fina
389 -100 Use Of Fund Balance
0
---- --- --
0
----- - - -- --
0
- ---- -- -- --
0
----- - -- - -- -
0
---- - - - - -- ---
0
-- - - - - --
0
----- - - - ---
0
- -- -- - - --
Other Fina TOTAL .....
--
0
0
0
0
0
0
0
- -
0
Fund Reven TOTAL . . .
--- --- - ----
0
- -- -- - --- --
14,626
- ---- - - -- --
29,764
- ---- - --- -- -----
29,611
- --- -- ---
15,900
-- - - - - --
28,010
- -- -- -- - ---
14,702
- --- - - -- - --
16,900
REVENUE TOTAL . . . . . .
- ---- ------
0
-- --- -- - - --
14,626
---- - --- - --
29,764
----- - -- - -- ---
29,611
-- -- - --- -
15,900
---- - --- --
28,010
----- - -- ---
14,702
--- -- -- -- --
16,900
� � � - � � �� r � r rr r r ■r �r r� rr r� r r r� r�
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 74
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
--------------------------------------------------------------------------------------------------------------------------------------------------
Fund 254 - KIB Airport Fire Dist
EXPENSE
Department 000 - Fund Revenues
--------------------------------------------
EX94 Operating
494 -252 Womens Bay Fire Dist
0
0
0
0
0
0
0
0
Operating TOTAL .....
---- - - -- - --
0
- --- - - - - - --
0
---- - - - -- --
0
--- -- - - - --- --
0
-- -- - -- -- -
0
--- - - -- - --
0
--- -- - - -- --
0
-----------
0
Fund Reven TOTAL
----- - - - ---
0
-- --- -- - ---
0
-- --- - - -- --
0
-- --- - - - - -- -
0
--- - -- - - -- -----
0
- - - - --
0
----- - -- - --
0
--- -- - - - ---
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 75
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
---------------------- -- ---------- -- ----- ---
Fund 254 - KIB Airport Fire Dist
- - - - -- -- --
- -- --
-
Department 216 - Airport Protection
--------------------------------------------
EXIO Personnel
410 -150 Volunteer Stipends
0
0
0
0
0
0
0
0
Personnel TOTAL .....
----- - - -- --
0
-----------
0
--- -- - --- --
0
---- - --- --- -----
0
- ----- -----
0
- -- ---
0
----- -- - ---
0
---- -- -----
0
EX30 Profession
430 -140 Contracted Services
0
12,087
14,133
--- - -
15,138
14,169
--- - - --- ---
27,890
-- - - ---
0
--- -- -
16,780
--- --
Profession TOTAL . . . . .
-- --- - - - - --
0
- --- -- - -- --
12,087
-- - - --
14,133
----------- --
15,138
-
14,169
-
27,890
-- ---
0
- - -- --
16,780
EX50 Support Go
450 -220 Insur And Bonding
0
57
101
90
89
120
70
120
Support Go TOTAL . . . . .
-- -- -- - ----
0
---- - - - -- --
57
-- --- - - -- --
101
-- -- ---- --- --
90
--- - - -- -- --
89
--- - - -- --
120
-- -- - --- ---
70
----- - - ----
120
EX94 Operating
494 -252 Womens Bay Fire Dist
0
0
- -
0
--- - -
0
--- - -- ---
0
- -- ---
0
---
13,727
--- --
0
--
Operating TOTAL .....
-- --- - -- - --
0
----- - - --
0
-- - - --
0
-- ----
0
- - --
0
--- --
0
--- ---
13,727
--- - - - - --
0
Airport Pr TOTAL . . .
----- - --- --
0
- --- - - - -- --
12,144
- ---- - - -- --
14,234
---- - - -- - -- ----
15,228
- - --- -- -
14,258
-- -- - -- - --
28,010
----- -- ----
13,797
- --- -- -- - --
16,900
EXPENSE TOTAL . . . . . .
----- -- - ---
0
--- -- - --- --
12,144
- ---- - --- --
14,234
----- - -- - -- ----
15,228
- --- - -- ---
14,258
-- - - - ---
28,010
- ---- - - - ---
13,797
--- -- -- - ---
16,900
KIB Airpor TOTAL REVENUE
--- ------ --
----------
0
- --- - --- - --
-- --- -- - - --
14,626
- --- -- - -- --
--- -- -- - ---
29,764
- --- - - - - -- ----
----- --- --- ---
29,611
- - - - --- ---
-- -- -- -- -----
15,900
-- - - - - --
- - - - --
28,010
----- --- ---
--- - - ---- -
14,702
----- -- - - --
----- - --- --
16,900
KIB Airpor TOTAL EXPENSE
----------
0
----- -- - - --
12,144
--- -- - - -- --
14,234
----- - -- --- --
15,228
--- - - -- -- ---
14,258
-- - -- - --
28,010
--- -- - - - - --
13,797
- --- - - - - ---
16,900
KIB Airpor TOTAL NET . . .
-- --- --- - --
0
- ---- - - - - --
2,482
--- -- -- - - --
15,530
--- -- --- - -- ---
14,383
-- -- - - -- ---
1,642
-- - - - - --
0
----- - - - ---
905
--- -- - -- - --
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 76
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
.....
Approved
:_ ......
Fund 260 - Woodland Acres Lights
........................
._....................
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE10 Property T
311 -100 Real Property Tax
8,799
9,785
0
0
0
0
0
0
311 -200 Personal PropertyTax
35
36
0
0
-
0
-- --- -- ---
0
-- - -- - --
0
- -- -- - - - ---
0
-- --- --- - --
Property T TOTAL . . . . .
-- --- - - - ---
8,834
-- --- - - - - --
9,821
-- --- - - - - --
0
- -- -- - -- ---
0
---
0
0
0
0
RE35 State Shar
335 -110 State Rev Sharing
137
157
89
54
0
0
-- --
0
--- -- -- - ---
0
--- -- --- - --
State Shar TOTAL . . . . .
- ---- - - ----
137
- ---- - - - - --
157
-- --- - - - - --
89
- --- - - - - --- -
54
--- -- - - - -- ---
0
--- -
0
0
0
RE61 Penalties
361 -100 Interest Earnings
2,183
2,486
2,145
2,402
2,181
2,000
783
2,000
--- - --
Penalties TOTAL . . . . .
----- - - ----
2,183
--- -- - - - - --
2,486
-- --- - - -- --
2,145
--- -- - - - --- --
2,402
--- - -- - -- ----
2,181
-- -- - --
2,000
---- - - - - - --
783
-----
2,000
RE80 Miscellano
380 -170 Other
0
0
0
0
0
0
0
--
0
-- -- ----
Miscellano TOTAL .....
--- -- ------
0
--- -- - - - - --
0
-- --- - -- - --
0
--- -- - - -- -- ----
0
- - -- --- ----
0
-- -- - --
0
-- --- -- - -
0
---
0
RE89 Other Fina
389 -100 Use Of Fund Balance
0
0
0
0
0
7,000
0
7,000
--- - --
Other Fina TOTAL . . . . .
--- -- -- - ---
0
----- - - - - --
0
-- --- - - - - --
0
- ---- - - -- -- --
0
--- - - -- -- -
0
--- - --- - --
7,000
- --- - - -- - --
0
-- - --
7,000
Fund Reven TOTAL . . .
--- -- -- - ---
11,154
----- - - - ---
12,464
- ---- - -- - --
2,234
----- - - ---- --
2,456
--- - - -- -- ----
2,181
- --- ---
9,000
-- -- - - -- - --
783
--- -- - - -- --
9,000
REVENUE TOTAL . . . . . .
--- -- ---- --
11,154
--- -- - - -- --
12,464
-- --- - - - - --
2,234
--- -- - - ---- -----
2,456
- -- - -- ----
2,181
- - -- - --
9
---- - - -- - --
783
----- -- ----
91000
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 77
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 260 - Woodland Acres Lights
-------------------------------------------
-----
- - - - --
--------------------------------------------
EXPENSE
Department 230 - Woodland Acres St Lights
--------------------------------------------
EX10 Personnel
410 -140 Allocated Salaries
-----
0
--- --
0
--- --
0
0
0
0
0
0
Personnel TOTAL .....
-
0
-- --- -
0
--- -- - -----
0
- --- - - - ---- -
0
---- ------ ---
0
-- - --- --
0
--- -- - - - - --
0
---- -- - - ---
0
EX50 Support Go
450 -220 Insur And Bonding
79
52
35
31
29
0
23
0
450 -255 Accounting Services
0
0
0
0
0
0
0
0
450 -350 Electricity
- ---
5,004
- - -- - --
4,938
----- - - -- --
5,030
----- -- - - --
5,067
---- - -- - --
5,444
--
6,000
5,394
6,000
Support Go TOTAL . . . . .
5,083
4,990
5,065
- -
5,098
-- --- --- -
5,473
---- - -- ---
6,000
- -- -- -- -- --
5,417
----- - -- - --
6,000
EX70 Capital Ou
470 -100 Machinery /Equipment
--
0
-- -- - -- --
0
- --- -- - -- --
0
-- --- --- - --
0
--- -- - - --
0
--
3,000
0
3,000
Capital Ou TOTAL . . . . .
0
0
0
-- -
0
-- -- -- -- --
0
-- - -- -- --
3,000
- -- -- -- ----
0
-- --- - -- - --
3,000
---
Woodland A TOTAL . . .
-- - - -- --
5,083
- ---- ---- --
4,990
----- - --- --
5,065
----------- -----
5,098
- - - - -- ----
5,473
--- -- --
9,000
-- --- -- - - --
5,417
-- -- -- -- ---
9,000
--------
EXPENSE TOTAL . . . . . .
---
5,083
-- --- -- -- --
4,990
- -- -- - - -- --
5,065
- --- - - -- - -- -----
5,098
-- ---- --
5,473
--- -- -- --
9,000
- -- -- -- ----
5,417
- - --- - - -- --
9,000
Woodland A TOTAL REVENUE
11,154
12,464
2,234
2,456
2,181
9,000
783
9,000
Woodland A TOTAL EXPENSE
5,083
4,990
5,065
5,098
5,473
9,000
5,417
9,000
Woodland A TOTAL NET . . .
6,071
7,474
2,831-
2,642-
3,292-
0
4,634-
0
d sholwa MINN" e- 11 ■ ■ A It _ It F It I r a a a _ It I a r
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G E
M E N T
PAGE 78
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
Fund =275 s Kodiak Arts Council =_ —._..___'__'
.............:__•__°__'__.....__'__°°__°_°___'__°__°____°______`__
°_____.__..........__._.._..._.
._::.:_______ ________________________:._ :.__
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE30 Intergover
330 -100 Kod Arts Coun Reimb
69,210
- -
66,028
-
44,696
53,518
52,465
-- --
51,720
- --
54,441
-- - --
55,820
----- -- - ---
Intergover TOTAL . . . . .
----- -- --
69,210
- --- -- -- --
66,028
- ---- - --- -- - ---
44,696
- - -- - -- -
53,518
-- - -- ---
52,465
--- - - -
51,720
----- -
54,441
55,820
Fund Reven TOTAL . . .
- ---- - - - ---
69,210
-- --- -- - - --
66,028
--- -- -- ---- --
44,696
--- -- ---- -
53,518
--- -- - -- -- -
52,465
--- - - -- - --
51,720
----- -- - ---
54,441
--- -- -- ----
55,820
REVENUE TOTAL . . . . . .
- ---- - - -- --
69,210
----- - - - - --
66,028
-- --- - - -- -- --
44,696
--- - - -- -- ----
53,518
- - --- -- -
52,465
-- --- --- --
51,720
--- -- -- - ---
54,441
-- --- -- ----
55,820
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 79
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 275 - Kodiak Arts Council
--------------------------------------------------------------------------------
EXPENSE
Department 285 - Kodiak Arts Council
--------------------------------------------
EX10 Personnel
410 -110 Salaries
52,395
52,395
34,736
42,205
42,271
- ----
42,270
45,224
45,970
Personnel TOTAL . . . . .
-- --- --- ---
52,395
--- -- - - -- --
52,395
---- - - -- ---
34,736
---- - --- - -- ----
42,205
-- --
42,271
--- - - ----
42,270
--- -- --- - --
45,224
-- --- - - -- --
45,970
EX20 Employee B
420 -110 Unemployment Taxes
593
242
186
404
123
250
123
120
420 -120 FICA Taxes
3,895
3,837
2,592
3,238
3,202
3,230
3,422
3,520
420 -130 Group Insurance
5,491
6,728
2,260
3,462
4,647
4,490
5,713
4,980
420 -140 Retirement
5,784
3,621
1,415
3,039
1,192
1,270
68
70
420 -150 Workers Compensation
258
267
167
202
203
210
217
260
Employee B TOTAL . . . . .
-- --- - -- ---
16,021
- --- - - - -- --
14,695
- ---- - - -- --
6,620
---- -- -- - -- -
10,345
--- - -- - - -- --
9,367
--- - --- --
9,450
--- -- -- ----
9,543
---- - -- - - --
8,950
EX50 Support Go
450 -220 Insur And Bonding
797
1,267
--- -- --
981
--- -- - - ---
851
--- - --- --
912
- -
0
-
598
900
Support Go TOTAL . . . . .
-- --- - - - - --
797
-- --
1,267
-
981
-- -----
851
- - -- ---
912
-- -- ---
0
-- --- -- ----
598
- ---- - -- ---
900
Kodiak Art TOTAL . . .
- --- - - --- --
69,213
- ---- - - - - --
68,357
-----------
42,337
--- -- - -- - -- ---
53,401
-- -- - --- --
52,550
--- - - ----
51,720
-----------
55,365
-- --- - -----
55,820
EXPENSE TOTAL . . . . . .
-- --- -- - ---
69,213
----- - - - - --
68,357
-----------
42,337
----- - --- -- -----
53,401
- - - - -- ---
52,550
-- - - - ---
51,720
---- - -- - - --
55,365
-- --- - -- ---
55,820
Kodiak Art TOTAL REVENUE
69,210
66,028
44,696
53,518
52,465
51,720
54,441
55,820
Kodiak Art TOTAL EXPENSE
----- - - - - --
-----------
69,213
----- - - - ---
--- -- -- - ---
68,357
---- -- - - - --
- --- - - - - ---
42,337
- ---- - -- - -- -
-- --- - -- - -- -
53,401
---- -- ---- ----
---- - -- - -- ----
52,550
- - -- - --
-- - ---
51,720
-- --- -- -- --
- --- - -- - ---
55,365
--- -- -- - ---
-- --- - - -- --
55,820
Kodiak Art TOTAL NET . . .
3-
2,329-
2,359
117
85-
0
924-
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 80
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
_..........................
Revenue
Budget
_..............
Estimate
= =......
Approved
......
=.r:.. ...................... = .......................
Fund 276 - Facilities Fund
= ..............................
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE61 Penalties
361 -100 Interest Earnings
213,749
85,398
681,413
925,970
1,293,632
----
1,313,990
----- --- - --
1,088,177
- -- -- --- - --
2,024,520
--- ---- -- --
Penalties TOTAL . . . . .
-- --- - - ----
213,749
- --- - -- - - --
85,398
-- -- -- --- --
681,413
--- -- - - -- --
925,970
--- -- --
1,293,632
1,313,990
1,088,177
2,024,520
RE80 Miscellano
380 -281 Proceeds - Shuyak is
2,194,266
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
----- - - - - --
11,805,734
--- -- - - -- --
Miscellano TOTAL . . . . .
-- --- - - ----
2,194,266
-- -- - - - - - --
4,000,000
-- --- - - -- --
4,000,000
--- -- - - - - --
4,000,000
- -- -- - - - ---
4,000,000
--- -- - -- - --
4,000,000
4,000,000
11,805,734
RE89 Other Fina
389 -100 Use Of Fund Balance
0
0
0
0
0
-
0
-- - - - - --
0
----- - - -- --
0
----- -- -- --
Other Fina TOTAL .....
---- - - - - ---
0
----- - - - - --
0
-- --- - - ----
0
----- - - - ---
0
- --- - - - - --
0
---
0
0
0
RE91 Operating
391 -555 Transfer In Fund 555
0
420,000
0
0
0
0
-- --
0
- -- - ---
0
--- -- -- ----
Operating TOTAL .....
-- -- - - - ----
0
--- -- - - - ---
420,000
-- -- -- --- --
0
-- --- - - -- --
0
--- -- - - - - --
0
---- - - -
0
--- -
0
0
Fund Reven TOTAL . . .
---- - -- - ---
2,408,015
--- -- - - - - --
4,505,398
-- ----- - - --
4,681,413
-- -- - - - - - --
4,925,970
- ---- - - -- --
5,293,632
----- - --- --
5,313,990
- --- - -- - - --
5,088,177
--- -- -- - - --
13,830,254
REVENUE TOTAL . . . . . .
----- --- ---
2,408,015
----- - - -- --
4,505,398
-- --- - - - - --
4,681,413
-- --- - -- - --
4,925,970
----- - - -- --
5,293,632
--- --- -----
5,313,990
---- - -- -- --
5,088,177
--- -- -- - ---
13,830,254
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 81
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
--------------------------------------------
EX50 Support Go
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000 FY 2001
FY 2002 FY 2002
FY 2003
0
Actual
Actual
Actual
Actual Actual
Amended Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense Expense
Budget Estimate
Approved
Fund 276 - Facilities Fund
EXPENSE
Department 286 - Facilities
--------------------------------------------
EX50 Support Go
450 -450 Contingencies
0
0
0
-- -
0
---- - - --
0
--- - - -
4,706,840
----- - --
0
--- -- -
12,827,714
--
Support Go TOTAL . . . . .
-- -- -- -----
0
---- - - --- --
0
-- --- - --
0
- --
0
-- - --
0
- --
4,706,840
- - ---
0
--- - - -- --
12,827,714
EX94 Operating
494 -220 Building And Grounds
0
0
160,000
100,000
92,000
102,230
102,230
465,000
494 -300 Debt Service
81,500
0
0
278,561
393,330
504,920
504,920
537,540
494 -410 Capital Proj - KIB
0
185,000
296,000
200,640
301,746
0
0
0
494 -426 KRFC
0
0
-- ---
0
-----------
0
-----------
0
---- - - - - ---
0
----- - -- ---
0
----- -- - ---
0
----- - - ---
Operating TOTAL . . . . .
-- ---------
81,500
----- -
185,000
476,000
579,201
787,076
607,150
607,150
-
1,002,540
Facilities TOTAL . . .
-- -- - -- - ---
81,500
- ---- - - - ---
185,000
- ---- -- - ---
476,000
----- - -- ---
579,201
---- ----- --
787,076
------ -- - --
5,313,990
--- -- -- - - --
607,150
-- --- - - -- --
13,830,254
EXPENSE TOTAL . . . . . .
-- --- - - -- --
81,500
- ---- - - ----
185,000
- ---- - --- --
476,000
----- - -- ---
579,201
-- --- - -----
787,076
------- ----
5,313,990
--- --------
607,150
-- --- -- - - --
13,830,254
Facilities TOTAL REVENUE
2,408,015
4,505,398
4,681,413
4,925,970
5,293,632
5,313,990
5,088,177
13,830,254
Facilities TOTAL EXPENSE
------ ---
81,500
-------- --
185,000
--- --- - ---
476,000
-- -- -- ----
579,201
----- - -----
787,076
------ ---
5,313,990
------- ----
607,150
--- -- --- --
13,830,254
Facilities TOTAL NET . . .
2,326,515
4,320,398
4,205,413
4,346,769
4,506,556
0
4,481,027
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 82
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
=.__sa_.a
Revenue
:._.............
Budget
.:
Estimate
Approved
Fund 277 - Tourism Development
:.s.--.z....-z
....... ..........
:_
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE17 Sales Taxe
317 -100 Bed Tax Revenues
11,300
37,247
39,609
37,888
42,510
52,000
50,671
--
45,000
-- ----
Sales Taxe TOTAL . . . . .
--- -- -- - ---
11,300
-----------
37,247
--- -- -- - ---
39,609
- --- - - -- - -- --
37,888
-- -- --- -- --
42,510
--- - - -- --
52,000
----- -- --
50,671
-----
45,000
RE19 Penalties
319 -100 Penalties /Interest
0
0
0
0
67
0
1
0
-- - ---
Penalties TOTAL .....
-- --- - - - - --
0
----- -- - ---
0
- ---- - - -- --
0
- -- -- - - - - -- -----
0
- -- --- ----
67
- - - - - --
0
--- -- - - - - --
1
-----
0
RE61 Penalties
361 -100 Interest Earnings
0
26
0
0
0
200
--
0
--- ---
0
- ---- -- - ---
Penalties TOTAL . . . . .
- --- -- -- - --
0
-- --- - - -- --
26
- --- - - --- --
0
-- --- - -- - -- ---
0
-- ---- -- -----
0
-- --
200
-----
0
0
Fund Reven TOTAL . . .
-- --- - - - ---
11,300
-- -- -- -- - --
37,273
--- -- -- - - --
39,609
---- - - - - - -- -
37,888
--- -- -- - -- --
42,577
--- - --- --
52,200
--- -- - - - - --
50,672
--- --- -- ---
45,000
REVENUE TOTAL . . . . . .
---- - - - - ---
11,300
-- --- - - -- --
37,273
- ---- - -----
39,609
-- --- - -- - -- ---
37,888
---- - - -- ----
42,577
- - -- - --
52,200
-- --- - --- --
50,672
-- --- ---- --
45,000
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 83
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
-------------------------------------------------------------------------------------------------------------------------
Fund 277 - Tourism Development
--------------------------------------------
------------------=
------
--------------------------------------------
EXPENSE
Department 287 - Tourism Development
--------------------------------------------
EX30 Profession
430 -140 Contracted Services
0
0
10,000
0
0
0
0
0
Profession TOTAL .....
----- ---- --
0
----- - - -- --
0
-- -- ---- - --
10,000
---- ---- - -- -----
0
- - - - -- --
0
--- -- - ---
0
-- --- - -----
0
-- --- - --- --
0
EX48 Contributi
446 -364 Kod ConventionBureau
0
29,100
28,600
35,400
37,900
47,200
47,200
45,000
448 -369 Village Tourism Dev
0
0
0
0
0
5,000
0
0
448 -390 Ak Ocean Seas &Fisher
0
0
0
2,500
0
0
0
0
Contributi TOTAL . . . . .
----- - - - - --
0
----- - - - - --
29,100
----- - - - - --
28,600
----- - - - - -- -
37,900
---- -- -- -- -----
37,900
- - - - --
52,200
--- -- - - - - --
47,200
----- - - -- --
45,000
EX50 Support Go
450 -220 Insur And Bonding
0
167
4-
24
16
0
13
0
450 -255 Accounting Services
0
0
0
0
0
0
0
0
450 -320 Bad Debts Expense
0
---- - ----
0
-- ----- - -
0
-----
0
0
0
0
0
Support Go TOTAL . . . . .
--
0
--
167
- - - - --
4-
----- - - - - -- -----
24
- - - --- ---
16
-- - - - - --
0
-- ----- - - --
13
----- - - - ---
0
Tourism De TOTAL . . .
----- - - - - --
0
----- - - - - --
29,267
----- - - ----
38,596
-- -- ----- -- -----
37,924
- - - - -- -
37,916
---- --- - --
52,200
--- -- - - - - --
47,213
----- --- - --
45,000
EXPENSE TOTAL . . . . . .
----- - - - - --
0
--- -- - -- ---
29,267
-- -- - - -----
38,596
---- - --- - -- -
37,924
-- -- - - - - -- -
37,916
---- - -- - --
52,200
----- -- - ---
47,213
---- --- ----
45,000
Tourism De TOTAL REVENUE
----- -- -- --
11,300
----- -- ----
37,273
----- - - - ---
39,609
----- - - ---- -----
37,888
- --- -- -----
42,577
- - -- --
52,200
----- - - - ---
50,672
- -- --------
45,000
Tourism De TOTAL EXPENSE
----- - - - - --
0
----- - - - - --
29,267
----- -- - - --
38,596
--- -- - - - - -- -----
37,924
- - - - -- -----
37,916
- - - ---
52,200
- ---- - - - ---
47,213
-----------
45,000
Tourism De TOTAL NET . . .
- -- ---- - - --
11,300
- ---- - - - - --
8,006
-- --- - - - - --
1,013
----- - - - - -- -
36-
---- - - - --- -----
4,661
- - -- --
0
-----------
3,459
-----------
0
Kodiak island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 84
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
........ _'_°______°_= -_ s_______________=_=
Fund 300 - Debt Service
a_..==__. _ ..........
__._._...................
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE35 State Shar
335 -200 SchDebtReimb- Current
1,586,899
1,466,104
1,634,098
1,604,897
1,617,592
829,370
833,194
741,380
335 -210 SchDebt Reimb- 2YrLag
0
117,158
16,500
16,500
16,500
0
16,500
0
335 -220 Alaska Cigarette Tax
71,232
68,070
0
0
0
0
0
0
-- - ---
State Shar TOTAL . . . . .
----- - - -- --
1,658,131
- ---- - -- - --
1,651,332
-- --- - - -- --
1,650,598
- -- -- -- ----
1,621,397
--- -- -- - - --
1,634,092
- -- -- ---- --
829,370
---- - --- ---
949,694
--- --
741,380
RE61 Penalties
361 -100 Interest Earnings
77,107
14,840
0
23,699
24,718
1,000
31,884
6,770
361 -110 Gain /Loss On Sale
0
0
0
0
0
0
-- --
0
- - - - ---
0
--- -- -- - - --
Penalties TOTAL . . . . .
-- --- - - - ---
77,107
-- --- - - - ---
14,840
----- - --- --
0
----- - - -- --
23,699
- --- - -- - - --
24,718
----- - -
1,000
----
31,884
6,770
RE80 Miscellano
380 -170 Other
25
0
1,834
0
0
0
12,675
-- - --
0
---- - -- - - --
Miscellano TOTAL . . . . .
-----------
25
- --- - - - - ---
0
----- - - -- --
1,834
--- -- - - - ---
0
- --- - - - -- --
0
-----------
0
--- - - -
12,675
0
RE89 Other Fins
389 -100 Use Of Fund Balance
0
0
0
0
0
0
--
0
--- -- --- - --
0
--- -- ---- --
Other Fina TOTAL .....
--- -- -- - ---
0
----- -- - - --
0
----- - - ----
0
----- - - - - --
0
----- - - -- --
0
--- ----- -
0
0
0
RE91 Operating
391 -100 General Fund
935,280
1,019,400
1,024,270
777,030
610,240
413,180
413,180
318,740
391 -276 Facilities Fund
81,500
0
0
278,561
393,330
504,920
504,920
537,540
391 -540 PKIMC
0
0
0
0
191,030
261,740
261,740
224,340
- -- ---
Operating TOTAL . . . . .
- --- - --- ---
1,016,780
----- - - - ---
1,019,400
-- -- -- - - ---
1,024,270
-- --- - - -- --
1,055,591
----- - - -- --
1,194,600
---- - - -- - --
1,179,840
- --- - --- - --
1,179,840
--- --
1,080,620
RE93 Proceeds O
393 -102 Proceeds /1993 Bonds
0
0
0
0
0
0
0
0
393 -108 Proceeeds /1998 Bonds
0
0
9,740,000
0
0
0
0
0
393 -200 Accrued Interest
0
0
24,236
0
0
0
0
-- - - - --
0
-- --- - - - - --
Proceeds 0 TOTAL .....
-- --- -- - ---
0
- --- - - - - ---
0
-- --- - - - - --
9,764,236
--- -- -- -- --
0
- ---- -- - - --
0
- --- - - -- ---
0
--- -
0
0
Fund Reven TOTAL . . .
--- -- --- - --
2,752,043
--- -- -- - - --
2,685,572
- --- - - -- ---
12,440,938
----- - --- --
2,700,687
--- -- - - -- --
2,853,410
- -- ---- -- --
2,010,210
----- - - - - --
2,074,093
----- -- - - --
1,828,770
REVENUE TOTAL . . . . . .
--- -- --- ---
2,752,043
-- --- - - - ---
2,685,572
--- -- -- ----
12,440,938
---- -- --- --
2,700,687
-- --- - -- - --
2,853,410
- --- -- -- - --
2,010,210
--- -- ---- --
2,074,093
--- -- -- ----
1,828,770
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 85
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
430 -130 Consultants
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Profession TOTAL .....
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 300 - Debt Service
EXPENSE
Department 300 - Debt Service - School
EX30 Profession
430 -130 Consultants
0
0
0
2,100
- --- - - --- --
0
-- -- -- --- --
0
--- -- ---- --
0
----- -- -- --
0
-
Profession TOTAL .....
---- -------
0
- -- -- - - ----
0
--- -- - - - - --
0
2,100
0
0
0
--- -- - - - --
0
EX31 Legal Sery
431 -120 Legal Fees
0
0
0
0
----
14,225
--- --------
0
-- --- - - - ---
0
- - ---
0
Legal Sery TOTAL . . . . .
----- --- ---
0
----- - - - - --
0
----- - -- - --
0
- --- - --
0
14,225
0
--- - -
0
-- --- - - -- --
0
EX50 Support Go
450 -120 Printing /Binding
0
0
0
0
0
200
0
0
450 -140 Dues /Books /Period
0
0
0
0
0
2,000
0
0
450 -220 Insur And Bonding
0
0
0
0
0
0
0
0
450 -230 Advertising /Hearings
0
0
0
0
0
0
0
0
450 -300 Travel /Per Diem
0
0
0
0
4,065
0
0
0
450 -340 Telephone
0
0
0
0
0
500
0
0
450 -450 Contingencies
0
0
0
0
0
20,000
0
0
450 -500 Paying Agent Fees
2,054
2,080
964
1,289
917
5,000
812
1,000
450 -505 Bond Issuance Fee
0
0
0
0
0
0
0
0
Support Go TOTAL . . . . .
------ -- - --
2,054
---- - - - ----
2,080
- ---- --- - --
964
--- -- - - - - --
1,289
-- --- - - - - --
4,982
-- --- - - - - --
27,700
--- -- - - ----
812
---- ---- ---
1,000
EX70 Capital Ou
470 -115 Computer Software
0
0
0
0
0
0
0
0
Capital Ou TOTAL .....
----- - -- - --
0
---- - --- ---
0
-- --- --- - --
0
----- - - - - --
0
-- --- - -- - --
0
--- -- - -- ---
0
---- -- - - - --
0
- -- -- - -- - --
0
EX75 Debt Servi
475 -100 EPA Fed Principal
20,833
20,833
20,833
20,833
20,833
20,840
20,833
0
475 -150 GO 1989 Refund -Prin
890,000
945,000
1,015,000
1,080,000
1,155,000
0
0
0
475 -170 GO 1993A Bond -Prin
330,000
350,000
370,000
385,000
400,000
415,000
415,000
435,000
475 -220 GO 1998 Refund Bond
0
0
75,000
25,000
25,000
25,000
25,000
25,000
475 -225 GO 2000 -E Bond Prin
0
0
0
0
0
120,000
120,000
125,000
475 -226 GO 2000 -F Bond Prin
0
0
0
0
0
80,000
80,000
0
Debt Servi TOTAL . . . . .
1,240,833
1,315,833
1,480,833
1,510,833
1,600,833
660,840
660,833
585,000
EX76 Debt Servi
476 -140 GO 1989 Ref - Interest
320,938
258,311
190,928
118,380
40,425
0
0
0
476 -180 GO 1993A- Interest
188,060
169,910
151,535
137,105
121,513
104,710
104,713
86,660
476 -190 GO 1994A- Interest
275,215
275,215
151,648
28,080
28,080
28,080
28,080
28,080
476 -220 GO 1998 Refund Bond
0
0
30,899
207,440
206,503
205,570
205,565
204,630
476 -225 GO 2000 -E Interest
0
0
0
0
0
87,720
75,599
66,730
476 -226 GO 2000 -F Interest
0
------- - - --
0
- ---- -- -- --
0
---- -------
0
-----------
0
----- -- - ---
107,930
-- ---------
107,931
----- - --- --
68,020
----- ------
IF - 1 � � M M � 11 1i ! 1 1 A ! 1 ! 1 ! 1 S, � am
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 86
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
.........
Expense
Expense
Expense
........s._____.__.:.__.__
Expense
Budget
...... : :.--
Estimate
°--- °--- ..._
Approved
: : :s ----
... .............. :_... -°------..........
Fund 300 - Debt Service
---..
---:..........
_:_..........
-- �` ---- `-`- ------ a� -- "----..:....-`-
Department 300 - Debt Service -
--------------------------------------------
--
School
Debt Servi TOTAL . . . . .
784,213
703,436
525,010
491,005
396,521
534,010
521,888
474,120
EX93 Refunded
493 -100 Discount on Bonds
0
0
11,457
0
0
0
0
0
493 -110 Purch /Restr Escrow
0
0
4,831,438
0
0
0
0
0
493 -120 Underwriters Disc
0
0
8,767
0
0
0
0
0
493 -130 Bond Insurance
0
0
32,968
0
0
0
0
0
493 -140 Insurance Expense
0
0
34,444
0
0
0
0
0
493 -150 Dep /Accrued Int Pay
0
0
12,243
0
0
0
0
0
493 -160 Other
0
0
926
0
0
0
0
0
Refunded TOTAL . . . . . .
----- - - -- --
0
---- - - - - - --
0
- ----------
4,932,243
----- - - - - --
0
-- --- - - - - --
0
-- --- - - - ---
0
--- -- - - -- --
0
--- -- - -- ---
0
Debt Servi TOTAL . . .
--- -- --- ---
2,027,100
-- ----- - - --
2,021,349
----- - - - - --
6,939,050
-- --- - - - - --
2,005,227
---- - - -- ---
2,016,561
- ---- - - - - --
1,222,550
- ---- - - - - --
1,183,533
---- - - -- - --
1,060,120
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 87
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
----------------------------------------=--------------------------------------------------------------------------------
Fund 300 - Debt Service
-------------------------
-----------------
----------------- ---------------
Department 305 - Debt Service
--
- Hospital
--------------------------------------------
EX30 Profession
430 -130 Consultants
0
0
0
2,100
0
0
0
0
Profession TOTAL .....
- ---- -- -- --
0
- --- -- -----
0
----- - - - - --
0
----- - - - - --
2,100
- ---- - -----
0
----- - - - ---
0
--- -- - - - - --
0
----- - -- - --
0
EX50 Support Go
450 -120 Printing /Binding
0
0
0
0
0
0
0
0
450 -140 Dues /Books /Period
0
0
0
0
0
0
0
0
450 -220 Insur And Bonding
0
0
0
0
0
0
0
0
450 -230 Advertising /Hearings
0
0
0
0
0
0
0
0
450 -300 Travel /Per Diem
0
0
0
0
0
0
0
0
450 -450 Contingencies
0
0
0
0
0
0
0
0
450 -500 Paying Agent Fees
0
0
648
960
584
1,000
780
1,000
450 -505 Bond Issuance Fee
0
0
0
0
0
0
0
0
Support Go TOTAL . . . . .
0
0
648
960
584
1,000
780
1,000
EX75 Debt Servi
475 -170 GO 1993A Bond -Prin
325,000
345,000
360,000
375,000
390,000
410,000
410,000
425,000
475 -220 GO 1998 Refund Bond
0
----- - -- - --
0
---- - - - - - --
75,000
----- - - ----
20,000
--- -- - - - - --
25,000
----- - - ----
25,000
-----
25,000
25,000
Debt Servi TOTAL . . . . .
325,000
345,000
435,000
395,000
415,000
- - - - --
435,000
----- -- - - --
435,000
--- -- - - - - --
450,000
EX76 Debt Servi
476 -180 GO 1993A- Interest
184,230
166,355
148,243
134,203
119,015
102,640
102,635
84,800
476 -190 GO 1994A- Interest
269,496
269,495
148,518
27,540
27,540
27,540
27,540
25,540
476 -220 GO 1998 Refund Bond
0
-- --- - - - - --
0
----- - - - - --
30,269
----- - - - - --
203,168
--- -- - --- --
202,418
----- - - - - --
201,480
-- -----
201,480
200,540
Debt Servi TOTAL . . . . .
453,726
435,850
327,030
364,911
348,973
- - --
331,660
--- ---- -- --
331,655
--- -- -- - - --
310,880
EX93 Refunded
493 -100 Discount on Bonds
0
0
11,224
0
0
0
0
0
493 -110 Purch /Restr Escrow
0
0
4,733,238
0
0
0
0
0
493 -120 Underwriters Disc
0
0
8,589
0
0
0
0
0
493 -130 Bond Insurance
0
0
32,298
0
0
0
0
0
493 -140 Insurance Expense
0
0
33,744
0
0
0
0
0
493 -150 Dep /Accrued Int Pay
0
0
11,994
0
0
0
0
0
493 -160 Other
0
0
907
0
0
0
0
0
Refunded TOTAL . . . . . .
- ---- -- -- --
0
----- -- - - --
0
----- - - - - --
4,831,994
- ---- - -- --- -----
0
- - - - --
0
--- -- --- - --
0
---- - - -- ---
0
----- - - -- --
0
EX94 Operating
494 -425 Cap Proj Hospital
1,146,713
--- ------ --
0
-- --- - - - - --
0
----- - - ----
0
-----
0
0
0
0
Operating TOTAL .....
1,146,713
0
0
-- - - -- -----
0
-- ---- -----
0
- - - - --
0
- ---- - -----
0
----- - -- - --
0
� I A a S I I - f I ! I t I f 1 � O ® " :A a 19
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 88
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:12:22
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 300 - Debt Service
--------------------------------------------
--------------------------------------------
Department 305 - Debt Service
- Hospital
--------------------------------------------
Debt Servi TOTAL . . . .
1,925,439
780,850
5,594,672
762,971
764,557
767,660
767,435
761,880
Kodiak Island Borough LIVE 4.6 F
F I N
N A N C I A L
L M A N A G E
E M E N T P
PAGE 89
DATE 12/13/02 B
BUDGET L
LISTING B
BP0200
TIME 10:12:22 F
FIDIR
FY 1997 F
FY 1998 F
FY 1999 F
FY 2000 F
FY 2001 F
FY 2002 F
FY 2002 F
FY 2003
Actual A
Actual A
Actual A
Actual A
Actual A
Amended E
Expenditure A
Assembly
ACCOUNT E
Expense E
Expense E
Expense E
Expense E
Expense B
Budget E
Estimate A
Approved
--------------------------------------------------------------------------------------------------------------------------------------------------
Fund 300 - Debt Service
------------------------------------
Department 307 - Karluk loans
------------- -------------------------------
EX75 Debt Servi
475 -215 Karluk ClinicPrin /Intr 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0
475 -227 Karluk Plan /Design -Princ 0
0 0
0 0
0 0
0 0
0 8
886 0
0 9
930
475 -228 Karluk San Project -Princ 0
0 0
0 0
0 0
0 0
0 3
3,138 0
0 5
560
Debt Servi TOTAL . . . . . 0
----- - - ---- -
- ---- - ----- -
---- - - - - - -- -
----- - - - - -- -
----- - - ---- -
- --- -- -- - -- -
---- --- - - -- -
-- --- - - - - --
EX76 Debt Servi
476 -227 Karluk Plan /Design -Inter 0
0 0
0 0
0 0
0 0
0 4
4,178 0
0 3
3,300
476 -228 Karluk San Project -Inter 0
0 0
0 0
0 0
0 0
0 1
11,798 0
0 1
1,980
Debt Servi TOTAL . . . . . 0
----- - - - --- -
--- -- - - - --- -
-- --- - - - - -- -
----- - - -- -- -
--- -- ------ -
--- ---- - --- -
----- ---- -- -
----- - -----
Karluk TOTAL . . . . . 0
0 0
0 0
0 0
0 0
0 2
20,000 0
0 6
----- - - - - --
EXPENSE TOTAL . . . . . . 3
--- -------- -
---- ------- -
-- --- -- - - -- -
---- -- - - - -- -
-------- --- -
--- -------- -
----- - - - - -- -
------ --- --
Debt Servi TOTAL REVENUE 2
2,752,043 2
2,685,572 1
12,440,938 2
2,700,687 2
2,853,410 2
2,010,210 2
2,074,093 1
1,828,770
Debt Servi TOTAL EXPENSE 3
- -- -- -- -- -- -
----- ---- -- -
----- - - ---- -
--- -- -- ---- -
--- -- - --- -- -
----- - - -- -- -
- ---- - - - --- -
-- --- --- - --
Debt Servi TOTAL NET . . . 1
----- - - - - -- -
----- - -- --- -
---- -- - - --- -
---- - --- - -- -
----- - - - - -- -
--- -- - - - - -- -
-- --- - --- -- -
----- - -- ---
9 1. 1 - a a i i I 6 : 1 1 1 4 6 : 1 ! ! 1� ! s U-4,
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G E
M E N T
PAGE 90
DATE 12/13/02
Department 000 - Fund Revenues
--------------------------------------------
BUDGET
LISTING
BP0200
TIME 10:12:22
RE91 Operating
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002 FY 2003
0
Actual
Actual
Actual
Actual
Actual
Amended
Revenue Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate Approved
Fund 310 - Debt Service - Other
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE91 Operating
391 -100 General Fund
0
14,507
0
33,905
0
0
25,034
0
391 -200 Mental Health Center
0
0
0
0
0
0
0
0
391 -205 Day Care Assistance
0
0
0
0
0
0
0
0
391 -210 Land Sale Fund
1,040
0
0
0
0
0
0
0
391 -220 Building And Grounds
544
0
0
0
0
0
1,113
0
391 -250 Bayside
1,420
0
990
1,616
985
0
2,664
-- - -- ---
0
-- - -- - --
Operating TOTAL
-- --- - -- - -- --
3,004
--- - - - - -- ----
14,507
- - - -- --
990
- ---- - -- - -- --
35,521
--- ---- -- ---
985
-- -- ----
0
---- --
28,811
0
Fund Reven TOTAL . . .
-- --- - - -- --
3,004
-- --- - - - --- --
14,507
--- - - -- --
990
- -- -- -- - --- - ---
35,521
-- --- -- -- ---
985
- - - - --
0
--- -- -- - --- - ----
28,811
-- ----
0
REVENUE TOTAL . . . . . .
- ---- --- - --
3,004
-- --- - - -- -- ----
14,507
- - - -- --
990
-- --- - - - - -- ----
35,521
- - -- --- ---
985
-- -- ----
0
----- --- - -- ---
28,811
--- - ----
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G E
M E N T
PAGE 91
DATE 12/13/02
BUDGET
LISTING
Sery PKIMC
BP0200
TIME 10:12:22
FIDIR
--------------------------------------------
EX20 Employee B
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001 FY 2002 FY 2002 FY 2003
Actual
Actual
Actual
Actual
Actual Amended Expenditure Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense Budget Estimate Approved
Fund 310 - Debt Service - Other
EXPENSE
Department 310 - Day Care /Debt
Sery PKIMC
--------------------------------------------
EX20 Employee B
420 -160 Termination Reserve
0
- ---- --- --
0
--- -- -- -- --
0
0
0
0
0
0
Employee B TOTAL .....
-
0
0
- ---- - --- --
0
- -- -- --- ---
0
- -- -- -- - ---
0
-- --- -- - ---
0
--- -- --- ---
0
- ---- - - - - --
0
EX94 Operating
494 -100 General Fund
9,672
0
32,632
21,745
18,154
0
0
0
494 -200 Mental Health
913
100,088
0
0
0
0
0
0
494 -210 Land Sales
0
1,320
7,220
0
0
0
0
0
494 -220 Building And Grounds
0
499
718
3,911
854
0
0
0
494 -230 Coastal Management
0
0
0
0
0
0
0
0
494 -250 Fire Sery Dist # 1
0
---- -- -----
11,198
--- --- --- --
0
-
0
0
0
0
0
Operating TOTAL . . . . .
10,585
113,105
- --- - -- - --
40,570
---- -- -- ---
25,656
----- -- - ---
19,008
--- -- -- - ---
0
---- - --- - --
0
--- -- - - - - --
0
Day Care TOTAL . . . .
----- -- - ---
10,585
----- - --- --
113,105
--- -- -- - - --
40,570
- --- ---- ---
25,656
- --- - - -- ---
19,008
-- ---- -- - --
0
-- -- ---- ---
0
---- - - --- --
0
EXPENSE TOTAL . . . . . .
-- --- - - -- --
10,585
----- - - - - --
113,105
- ---- - - - - --
40,570
--- -- ---- --
25,656
----- -- -- --
19,008
- -- -- -- ----
0
--- -- -- - ---
0
--- -- - - - - --
0
Debt Servi TOTAL REVENUE
3,004
14,507
990
35,521
985
0
28,811
0
Debt Servi TOTAL EXPENSE
10,585
113,105
40,570
25,656
19,008
0
0
0
Debt Servi TOTAL NET . . .
7,581-
98,598-
39,580-
9,865
18,023-
0
28,811
0
TOTAL REVENUES . . . . . .
15,710,410
20,052,552
29,515,998
20,088,403
21,279,361
20,680,931
21,989,313
29,502,979
TOTAL EXPENSES . . . . . .
----- - -- ---
15,382,338
----- -- -- --
16,847,089
- --- - --- - --
25,967,016
-----------
15,046,765
16,083,907
___________
20,680,931
___________
15,201,328
29,502,979
NET TOTAL . . . . . . . .
- --- - - -- - --
328,072
- ---- -- - ---
3,205,463
---- - --- ---
3,548,982
-- --- -----=
5,041,638
-----------
5,195,454
0
___________
6,787,985
-- -- - --- -_
0
�.� a .11 t E. -A; a---A i�31mw 10000 9 i• a � a * a 3 ■ as a - a n a ., a ■
PROGRAM BP0200
ORGANIZATION 1 . .
. 560 911 Servic
REPORT BUDGET LISTING
ORGANIZATION 2 . .
. *ALL
USER . . . FIDIR
ORGANIZATION 3 . .
. *ALL
DATE . . . 12/13/02
ORGANIZATION 4 . .
. *ALL
TIME . . . 10:18
ORGANIZATION 5 . .
. *ALL
HOLD . . . YES
ACCOUNT . . . . . .
. *ALL
COPIES . . 1
OUTPUT QUEUE: FILASI
DISTRIBUTION: *NONE
SELECTION OPTIONS
FROM ORGANIZATION 1 . . .
530
Solid Wast
FROM ORGANIZATION 2 . . .
.
FROM ORGANIZATION 3 . . .
.
FROM ORGANIZATION 4 . . .
.
FROM ORGANIZATION 5 . . .
.
FROM ACCOUNT . . . . . . .
ORGANIZATION LEVEL . . . .
3A Department
ACCOUNT TYPE . . . . . . .
BOTH
CLASSIFICATION TOTALS . .
YES
DOCUMENTS . . . . . . . .
NO
PAGE BREAK LEVEL . . . . .
2
COLUMN HEADINGS
COLUMN 11 . . . . . . . .
1997
Actual Balance
COLUMN 12 . . . . . . . .
1998
Actual Balance
COLUMN 13 . . . . . . . .
1999
Actual Balance
COLUMN 14 . . . . . . . .
2000
Actual Balance
COLUMN 15 . . . . . . . .
2001
Actual Balance
COLUMN 10 . . . . . . . .
2002
Amended Budget
COLUMN 17 . . . . . . . .
2002
C/Y Locked
COLUMN 21 . . . . . . . .
2003
Assembly
USE % CHANGE COLUMN . . .
NO
THRU
ORGANIZATION 1 . .
. 560 911 Servic
THRU
ORGANIZATION 2 . .
. *ALL
THRU
ORGANIZATION 3 . .
. *ALL
THRU
ORGANIZATION 4 . .
. *ALL
THRU
ORGANIZATION 5 . .
. *ALL
THRU
ACCOUNT . . . . . .
. *ALL
REPORT SORT BY TYPE . . . YES
TRANSACTIONS . . . . . . . NO
WORKSHEET COLUMN
NO
NO
NO
NO
NO
NO
NO
NO
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 1
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:18:01
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
Fund 530 - Solid Waste Disposal
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE40 Charges Fo
340 -130 CollectFees- Customer
88,883
97,103
99,932
104,455
106,485
101,000
109,845
101,000
340 -140 Collect Fees -City
579,528
501,474
556,916
568,782
574,066
546,000
585,676
546,000
340 -150 Commer Collect Fee
925,408
941,100
981,230
1,024,165
1,038,375
963,900
1,023,237
963,900
340 -155 Construction Dumpster
0
0
0
0
0
0
22,008
10,000
340 -160 Dump Fee - Customer
516,541
589,966
438,448
514,782
442,388
546,000
659,743
546,000
340 -170 Dump Fee - USA Waste
252,995
274,312
409,258
292,266
291,203
306,000
285,425
306,000
340 -171 Dump Fee - USCG
0
0
0
161,783
148,379
155,000
141,169
145,000
340 -175 Revenue Over Cap
32,035-
0
0
0
0
0
0
0
340 -210 Fees - Junk Removal
4,439
----- -- - - --
6,475
----- - - - - --
7,848
----- - - - - --
6,725
---- - - -- ---
7,915
----- - - - - --
8,500
----- ------
8,147
8,500
Charges Fo TOTAL . . . . .
2,335,759
2,410,430
2,493,632
2,672,958
2,608,811
2,626,400
----- - - - - --
2,835,250
----- - -- - --
2,626,400
RE61 Penalties
361 -100 Interest Earnings
770
257
1,296
24,726
24,377
27,000
29,955
5,000
361 -110 Gain /Loss On Sale
1,288-
0
0
0
13,493-
0
0
0
361 -120 Penalties
4,971
--- -- -- - - --
7,371
----- - - -- --
7,019
----- - - - - --
7,690
----- - - - ---
8,236
-- --- - - - - --
7,200
- ---- - - -
7,834
7,200
Penalties TOTAL . . . . .
4,453
7,628
8,315
32,416
19,120
- --
34,200
----- - - - - --
37,789
----- - - ----
12,200
RE80 Miscellano
380 -220 Recycle Efforts
11,596
---- - - - - - --
2,406
----- - - - - --
721
----- - - - - --
4,205
-- --- --- ---
3,330
----- - - - - --
5,000
-----
0
5,000
Miscellano TOTAL . . . . .
11,596
2,406
721
4,205
3,330
- - - - --
5,000
----- - - - - --
0
----- - - - - --
5,000
RE89 Other Fina
389 -100 Use Of Fund Balance
0
0
0
0
0
0
0
100,000
389 -110 Amort /AidIn Contruct
76,805
----- - - - - --
74,239
----- - - - - --
54,341
--- -- - --- --
52,408
----- - - - - --
52,408
----- - - - ---
52,408
----- - - - - --
52,408
-
52,410
Other Fina TOTAL . . . . .
76,805
74,239
54,341
52,408
52,408
52,408
--- - - - - - --
52,408
- ---- - - - - --
152,410
Fund Reven TOTAL . . .
----- ---- --
2,428,613
-- --- ---- --
2,494,703
----- - - - - --
2,557,009
----- - - - - --
2,761,987
----- - - - ---
2,683,669
----- - - - - --
2,718,008
----- - - - - --
2,925,447
----- - - - - --
2,796,010
REVENUE TOTAL . . . . . .
----- -- -- --
2,428,613
- --- -- - - - --
2,494,703
----- - - - - --
2,557,009
----- - --- --
2,761,987
----- - - - - --
2,683,669
----- - -- - --
2,718,008
---- -- - - - --
2,925,447
- ---- - - - - --
2,796,010
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 2
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:18:01
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
.................................. ........
Expense
Expense
Expense
Expense
-------------
Expense
°- .............
Budget
_.
Estimate
=......._•________-
Approved
_
Fund 530 - Solid Waste Disposal
________ .................................
___ __
_
-
-_ - -__
EXPENSE
Department 730 - Waste Collection
--------------------------------------------
EX10 Personnel
410 -140 Allocated Salaries
0
0
0
0
0
0
0
0
Personnel TOTAL .....
---- ----- --
0
-- --- - - - - --
0
----- - - - - --
0
----- - - - - --
0
----- - - - ---
0
-- --- - -- - --
0
- ---- -- ----
0
- ---- - - - - --
0
EX30 Profession
430 -140 Contracted Services
1,081,325
1,120,976
1,091,988
1,134,267
1,208,094
1,076,100
1,233,854
1,250,000
Profession TOTAL . . . . .
----- - -- - --
1,081,325
-- -- - - - - ---
1,120,976
----- - - - - --
1,091,988
-- -- -- - - ---
1,134,267
----- - - - - --
1,208,094
---- -- -- - --
1,076,100
----- -- - - --
1,233,854
----- - - ----
1,250,000
EX50 Support Go
450 -100 Office Supplies
203
0
0
0
0
0
0
0
450 -120 Printing /Binding
0
0
0
0
0
0
0
0
450 -130 Postage
1,321
1,377
1,375
1,349
1,459
1,500
1,675
1,700
450 -220 Insur And Bonding
0
11,735
3,893
3,252
3,551
4,000
3,554
5,500
450 -255 Accounting Services
27,280
29,600
34,600
37,860
37,500
37,500
37,500
28,140
450 -270 Continuing Education
0
0
0
0
0
0
0
0
450 -390 Refuse Coll /Disposal
0
0
0
0
0
0
0
0
Support Go TOTAL . . . . .
- --- - - -----
28,804
- ---- - - ----
42,712
----- - -- - --
39,868
----- - - - - --
42,461
---- - - - - ---
42,510
----- - - -- --
43,000
-- -- -- -----
42,729
--- --- - - - --
35,340
Waste Coll TOTAL . . .
----- - - - - --
1,110,129
----- - - - - --
1,163,688
----- - - - - --
1,131,856
----- - - - - --
1,176,728
----- - - - - --
1,250,604
----- - - - ---
1,119,100
--- -- - - - - --
1,276,583
----- - - -- --
1,285,340
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 3
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:18:01
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
-------------------------------------------------------------------------------------------------------------------
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 530 - Solid Waste Disposal
----- ---
-----------------------
---------------------------------------
Department 731 - Waste Disposal
-------------------------------------------- EX10 Personnel
410 -110 Salaries
261,687
259,647
272,559
232,805
243,232
240,350
259,197
323,660
410 -120 Temporary Help
4,380
2,108
10
92
0
14,000
18,114
2,000
410 -130 Overtime
3,990
6,348
5,011
4,215
7,982
10,000
5,642
9,910
410 -140 Allocated Salaries
0
0
-- --- - - - - --
0
----- --
0
0
0
0
0
Personnel TOTAL . . . . .
270,057
268,103
-- --
277,580
----- - - - ---
237,112
----- - - - - --
251,214
-----------
264,350
----- - - - - --
282,953
----- --- - --
335,570
EX20 Employee B
420 -110 Unemployment Taxes
3,888
1,516
1,575
2,089
838
1,390
956
890
420 -120 FICA Taxes
20,479
20,002
21,085
17,729
18,435
20,200
21,158
25,680
420 -130 Group Insurance
27,454
29,246
35,884
31,617
37,110
53,220
56,414
92,360
420 -140 Retirement
28,897
17,830
23,462
16,784
6,717
380
385
500
420 -150 Workers Compensation
11,708
----- - - - - --
12,753
----- -- - - --
19,910
----- - - - - --
22,629
- ----
24,079
20,820
11,018
35,600
Employee B TOTAL . . . . .
92,426
81,347
101,916
- - - - --
90,848
----- - -- - --
87,179
----- - - - - --
96,010
-----------
89,931
-----------
155,030
EX30 Profession
430 -140 Contracted Services
88,509
77,950
46,825
25,792
3,168
130,000
46,997
125,000
430 -143 Construction Dumpster
0
0
0
0
0
0
0
0
430 -145 Junk Removal Services
20,296
21,497
56,820
64,422
50,266
30,000
34,735
50,000
430 -146 Metals Processing
133,463
183,673
198,809
205,000
226,697
210,000
189,731
0
430 -147 Litter Pickup
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
430 -148 Waste Water Trans.
0
0
0
0
0
0
0
0
430 -149 Waste Water Disposal
0
0
-
180
0
0
0
0
0
Profession TOTAL . . . . .
247,268
288,120
----- - - - - --
307,634
---- -- - - - -- -
300,214
---- - - - - --
285,131
-----------
375,000
-----------
276,463
---- ----- --
180,000
EX48 Contributi
448 -902 Donated Trash Dispos
74,907
----
50,536
- ---- - - - - --
23,524
----- ---- --
8,801
----- --
2,844
600
7,315
5,000
Contributi TOTAL . . . . .
74,907
50,536
23,524
-- -- -----
8,801
- - - ---
2,844
----- - - ----
600
---- - -- - ---
7,315
--- -- - - - ---
5,000
EX50 Support Go
450 -110 Operating Supplies
18,097
36,660
49,650
28,964
44,450
40,000
44,682
37,000
450 -112 Hazardous Waste Mat
31,390
39,597
25,186
26,123
0
2,000
0
0
450 -120 Printing /Binding
880
948
1,155
1,585
2,153
3,000
1,728
2,200
450 -140 Dues /Books /Period
233
352
306
197
377
1,000
853
500
450 -170 Machinery /Equipment
540
661
962
10
8,772
10,000
8,181
7,500
450 -180 Equipment Rental
7,330
334
0
3,620
0
1,000
1,120
1,000
450 -220 Insur And Bonding
19,113
13,411
10,304
9,118
10,340
12,000
8,470
14,000
450 -230 Advertising /Hearings
597
1,034
2,101
1,073
601
2,000
535
2,000
450 -250 Data Services
2,964
4,904
7,990
9,290
8,000
8,000
8,000
8,000
450 -255 Accounting Services
28,880
29,600
34,600
37,860
37,500
37,500
37,500
27,080
450 -270 Continuing Education
3,300
2,269
487
1,250
3,747
5,000
3,985
5,000
450 -280 Staff Training
0
0
0
0
0
3,000
753
3,000
450 -290 Recruit /Relocation
6,283
0
1,698
0
330
0
0
3,000
E a B 11, 1 9 0 & A I i 9- a: t t I f i I M [ 1 1 t
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 4
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:18:01
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
.............................................................................................................
Expense
Expense
Expense
Expense
Expense
Budget
...........................
Estimate
Approved
: : :.
.....:
Fund 530 - Solid Waste Disposal
...........................
Department 731WasteDisposal
--------------------------------------------
450 -300 Travel /Per Diem
1,551
1,433
1,367
0
1,190
2,000
681
2,000
450 -320 Bad Debts Expense
1,266
1,006
0
8,955
831
2,500
23,602
5,000
450 -330 Rent
0
0
0
0
0
0
0
0
450 -340 Telephone
2,612
2,738
3,580
3,749
4,017
5,000
4,857
5,000
450 -350 Electricity
26,473
24,067
26,051
26,829
27,214
25,288
26,963
26,000
450 -360 Fuel- Heating
22,232
19,821
16,516
24,341
28,130
30,000
23,850
30,000
450 -390 Refuse Coll /Disposal
0
0
139,565
298,830
297,992
300,000
284,554
306,000
450 -395 Closure /Postclosure
246,629-
227,512
260,731-
128,623
57,115
166,000
170,750
123,530
450 -430 Repairs /Maintenance
29,070
33,305
42,217
26,673
40,234
20,000
73,508
30,000
450 -440 Auto Repairs &Maint.
159
110
674
2,332
547
1,000
426
1,000
450 -490 Interest Expense
0
0
0
25,651
0
0
103,944
0
450 -510 Recycling Services
11,058
68,011
64,111
64,899
67,680
60,000
70,000
75,000
450 -540 Clothing Allowance
3,040
---
2,375
0
--- - - - - --
0
----- - - - - --
0
---- - - - - ---
6,000
----- -- - - --
0
----- - - - - --
6,000
--- -- - - - - --
Support Go TOTAL . . . . .
--- - - ---
29,561-
---- -------
510,148
--
167,789
729,972
641,220
742,288
898,942
719,810
EX70 Capital Ou
470 -100 Machinery /Equipment
0
0
0
0
0
0
0
0
Capital Ou TOTAL .....
-- ---- - - ---
0
-----------
0
-----------
0
----- - - -- --
0
--- -- - - -- --
0
---- ---- ---
0
----- - - - - --
0
- --- - -- - ---
0
EX72 Depreciati
472 -120 Machinery /Equipment
110,601
113,514
104,201
98,159
93,714
120,660
166,151
115,260
472 -130 Baler
0
0
0
0
0
0
0
0
472 -140 Other Improvements
0
0
0
0
0
0
----- - - - - --
0
----- - - -- --
0
--- -- - - - - --
Depreciati TOTAL . . . . .
---- -- - - - --
110,601
----- - - - - --
113,514
----- - - - - --
104,201
----- - - - - --
98,159
-- --- -- ----
93,714
120,660
166,151
115,260
EX92 Allocated
492 -110 Enterprise Funds
0
0
0
0
0
0
0
0
492 -130 Coastal Management
0
4,976-
0
0
0
0
0
0
492 -200 Special Revenue Funds
0
0
0
0
0
0
0
0
Allocated TOTAL .....
----- - - - - --
0
----- - - - - --
4,976-
----- - - - ---
0
----- - - - - --
0
----- -- ----
0
----- - --- --
0
--- -- - - - - --
0
----- -- -- --
0
EX94 Operating
494 -250 Fire Sery Dist # 1
0
0
0
0
0
0
0
0
494 -430 Cap Proj -State Grant
0
0
418,869
418,869-
0
0
0
0
Operating TOTAL . . . . .
----- - - - - --
0
----- - - - - --
0
- ---- - - - - --
418,869
----- - - - - --
418,869-
----- - - - - --
0
----- - - - - --
0
----- - - - - --
0
- ---- - -- ---
0
Waste Disp TOTAL . . .
- --- --- - ---
765,698
- ---- ---- --
1,306,792
---- -- -- - --
1,401,513
---- - ------
1,046,237
-- --- -- - - --
1,361,302
----- - - - ---
1,598,908
----- - - - ---
1,721,755
-- -- - - -- ---
1,510,670
EXPENSE TOTAL . . . . . .
----- - - - - --
1,875,827
----- - - - - --
2,470,480
----- - - - - --
2,533,369
----- - - - ---
2,222,965
----- -- - ---
2,611,906
----- - - - ---
2,718,008
-- --- - - - - --
2,998,338
----- - - - - --
2,796,010
Kodiak Island Borough LIVE 4.6 F I N A N C I A L M A N A G E M E N T PAGE 5
DATE 12/13/02 BUDGET LISTING BP0200
TIME 10:18:01 FIDIR
FY 1997 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 FY 2002 FY 2003
Actual Actual Actual Actual Actual Amended Expenditure Assembly
ACCOUNT Expense Expense Expense Expense Expense Budget Estimate Approved
--------------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------------
Fund 530 - Solid Waste Disposal
Solid Wast TOTAL REVENUE . . 2,428,613 2,494,703 2,557,009 2,761,987 2,683,669 2,718,008 2,925,447 2,796,010
----- -- ---- -- -- - - --- -- ---- - - - -- -- ---- - - - - - -- ----- - - ---- - ---- --- --- - --- - -- -- -- -- --- -- - - --
Solid Wast TOTAL EXPENSE 1,875,827 2,470,480 2,533,369 2,222,965 2,611,906 2,718,008 2,998,338 2,796,010
Solid Wast TOTAL NET . . . 552,786 24,223 23,640 539,022 71,763 0 72,891- 0
M M ® � am M Ml am 1 r I A 1 � E A i 4 !111 IM
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 6
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:18:01
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
--------------------------------------------------------------------------------------------------------------------------------------------------
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
--------------------------------------------------------------------------------------------------------------------------------------------------
Fund 540 - Hosp Enterprise Fund
--------------------------------------------
--------------------------------------------
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE35 State Shar
335 -110 State Rev Sharing
0
70,751
67,327
44,683
39,907
40,000
39,617
40,000
State Shar TOTAL . . . . .
--- -- - - - - --
0
----- --- - --
70,751
- --- -- - - - --
67,327
---- -- -----
44,883
--- -- - --- --
39,907
----- - - - - --
40,000
----- -- - - --
39,617
----- - -- - --
40,000
RE61 Penalties
361 -100 Interest Earnings
7,821
70,149
18,948
21,934
12,506
0
3,631
0
Penalties TOTAL . . . . .
----- - - - - --
7,821
----- - - - - --
70,149
----- - - -- --
18,948
----- - - - - --
21,934
-- --- -- - - --
12,506
-- --- - - - ---
0
----- - -- - --
3,631
----- - - - - --
0
RE80 Miscellano
380 -170 Other
0
9,753
0
0
0
0
50
0
380 -230 Insur Rebate - Misc
0
7,251
0
0
0
0
0
0
380 -912 PKIMC Gain on Oper
0
0
420,613
217,662
372,732
200,000
486,359
200,000
380 -915 FullerTrust Proceeds
0
0
46,900
55,000
53,400
60,000
54,070
60,000
380 -916 Providence Lease
120,000
720,000
720,000
720,000
720,000
720,000
720,000
720,000
380 -917 Kod Hlth Care Found
0
0
45,000
70,000
50,000
70,000
25,550
70,000
Miscellano TOTAL . . . . .
----- -- -- --
120,000
----- - - - ---
737,004
--- -- - - - - --
1,232,513
----- - - - - --
1,062,662
----- - -- - --
1,196,132
--- -- - - - - --
1,050,000
---- -- - - - --
1,286,029
----- - - - - --
1,050,000
RE89 Other Fins
389 -100 Use Of Fund Balance
0
0
0
0
0
0
0
0
389 -110 Amort /AidIn Contruct
0
0
0
598,537
598,537
598,540
598,537
598,540
Other Fins. TOTAL . . . . .
- -- -- - -- - --
0
-- --- -- - ---
0
-- --- --- - --
0
---- - - - - - --
598,537
----- - - - - --
598,537
----- - - - - --
598,540
----- - - - - --
598,537
----- - - - - --
598,540
RE91 Operating
391 -425 Cap Proj - Hospital
576,932
1,300,000
0
0
0
0
0
0
Operating TOTAL . . . . .
----- -- -- --
576,932
- ---- ---- --
1,300,000
---- -- -- ---
0
- ---- - - - ---
0
----- - - - - --
0
----- - - -- --
0
----- - - - ---
0
----- - - - - --
0
RE92 Sale Of Fi
392 -300 Gain /Loss Fixed Assets
0
12,190-
483-
8,669-
186,197-
0
0
0
Sale Of Fi TOTAL . . . . .
- --- - - -- - --
0
-- --- --- - --
12,190-
----- - - - - --
483-
----- - - - - --
8,669-
----- -- - - --
186,197-
----- --- ---
0
- ---- -- - - --
0
----- - -- - --
0
Fund Reven TOTAL . . .
--- -- - - - - --
704,753
----- - - - - --
2,165,714
---- -- - - ---
1,318,305
- --- - - --- --
1,719,347
----- - - - - --
1,660,885
----- - - - - --
1,688,540
----- - - - - --
1,927,814
----- -- - ---
1,688,540
REVENUE TOTAL . . . . . .
----- -- - - --
704,753
- ---- - - - - --
2,165,714
----- - - - - --
1,318,305
----- - - - - --
1,719,347
-- --- - - ----
1,660,885
- --- --- - - --
1,688,540
---- -- -- - --
1,927,814
- ---- - - -- --
1,688,540
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 7
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:18:01
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 540 - Hosp Enterprise Fund
EXPENSE
Department 740 - Hospital Enterprise Fund
--------------------------------------------
EX10 Personnel
410 -110 Salaries
0
0
----- - - - ---
0
-- --- - -- ---
52
--- -- - - -- --
0
- -
0
2,769
0
-----
Personnel TOTAL . . . . .
- - - - --
0
0
0
52
-- -- - - - --
0
----- - - - - --
0
----- -- -- --
2,769
--- -- - - - - --
0
EX20 Employee B
420 -110 Unemployment Taxes
6,529
0
0
1
0
0
1
0
420 -120 FICA Taxes
0
0
0
4
0
0
210
0
420 -140 Retirement
0
0
0
4
0
0
4
0
420 -150 Workers Compensation
0
0
0
-----
0
0
0
58
0
-----
Employee B TOTAL . . . . .
- - - - --
6,529
----- - - ----
0
- - ----
0
---- - - - - ---
9
----- - - - - --
0
----- -- - - --
0
-- -- -- -- - --
273
----- -- ----
0
EX30 Profession
430 -140 Contracted Services
73,640
0
0
9,270
0
0
0
0
---
Profession TOTAL . . . . .
-- --- - --
73,640
--- -- ------
0
------ - ----
0
----- ------
9,270
----- - - - - --
0
----- - - - - --
0
- ----- - - ---
0
----- - - - ---
0
EX32 Audit Expe
432 -100 Professional Sery
28,457
-- -- --
0
----- - - - - --
0
--- -- - - -- --
0
----- -- - ---
0
----- ----
0
0
0
-----
Audit Expe TOTAL . . . . .
28,457
0
0
0
- -
0
- ---- - - - - --
0
----- - - - ---
0
----- - - - - --
0
EX50 Support Go
450 -115 Computer Software
0
16,550
0
0
0
0
0
0
450 -220 Insur And Bonding
0
0
0
213
0
0
0
0
450 -325 Settlement Costs
0
2,822
0
0
0
0
0
0
450 -430 Repairs /Maintenance
0
0
13,809
6,300
0
10,000
12,207
10,000
450 -450 Contingencies
--
0
-- -- - -- --
0
----- - - - - --
0
--- -- - - - - --
0
-- --- --- ---
0
------ - - - --
99,160
- ---- - - - - --
0
-
156,560
Support Go TOTAL . . . . .
0
19,372
13,809
6,513
0
109,160
------- ---
12,207
----- ------
166,560
EX70 Capital Ou
470 -100 Machinery /Equipment
0
0
0
0
0
0
0
0
470 -130 Landscaping
0
106
0
0
0
0
0
0
-----
Capital Ou TOTAL . . . . .
- - - - --
0
- ---- - - -- --
106
--- -- - - - - --
0
----- - - - ---
0
- ---- - - - ---
0
----- - - - ---
0
----- - -- - --
0
--- -- --- ---
0
EX72 Depreciati
472 -020 Buildings
0
0
0
0
0
865,270
865,270
865,270
472 -030 Site Improvement
0
0
0
0
0
12,639
12,641
12,640
472 -120 Machinery /Equipment
--
0
--- - - - - --
583,975
----- - - - - --
545,084
----- - - - - --
1,274,984
-- --- --
1,180,922
301,441
401,641
301,440
Depreciati TOTAL . . . . .
0
583,975
545,084
- - --
1,274,984
-- --- - - - - --
1,180,922
- ---- -- - - --
1,179,350
--- -- - - - - --
1,279,552
----- --- ---
1,179,350
EX76 Debt Servi
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 8
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:18:01
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 540 - Hosp Enterprise Fund
..........
Department 740 - Hospital Enterprise
Fund
--------------------------------------------
476 -210 1st Union - Interest
229,671
202,572
171,651
135,695
100,304
62,670
62,940
62,670
476 -211 NBA Equipment Intr
9,763
51,104
41,045
22,467
0
0
0
0
476 -212 CPSI Computer -Intr
10,596
56,883
44,735
32,503
0
0
0
0
476 -214 Comdisco Healthcare
0
84,592
55,800
0
0
0
0
0
476 -215 NBA FY20001,ease Intr
0
0
0
32,772
71,386
55,620
55,616
55,620
Debt Servi TOTAL . . . . .
- -- ---- - ---
250,030
-- --- -- - ---
395,151
-- --- - - - - --
313,231
----- - - - - --
223,437
--- -- - -----
171,690
----- - - - - --
118,290
----- -- - ---
118,556
-- --- - - - - --
118,290
EX86 Miscellane
486 -150 Other
0
0
0
0
0
0
0
0
Miscellane TOTAL .....
---- - - - -- --
0
----- -- - - --
0
----- - - - - --
0
- ---- -- -- --
0
-- --- - - - - --
0
----- - - - ---
0
----- - - - - --
0
--- --- - - ---
0
EX91 Other
491 -110 Medicaid Refund
0
163,140
2,200
27,494
0
0
0
0
Other TOTAL . . . . . . .
- -- -- - - - - --
0
---- - - - -- --
163,140
--- -- - - -- --
2,200
---- ---- ---
27,494
- ---- - - ----
0
----- - -- ---
0
---- - - -----
0
----- - -----
0
EX94 Operating
494 -300 Debt Service
0
0
0
0
191,030
261,740
261,740
224,340
494 -425 Cap Proj Hospital
1,500,000
----- - - - - --
0
---- ----- --
0
--- -- - - - - --
0
----- - - - ---
0
- ---- - --- --
20,000
----- - - - - --
0
---- - -- - ---
0
----- - - - - --
Operating TOTAL . . . . .
1,500,000
0
0
0
191,030
281,740
261,740
224,340
Hospital E TOTAL . . .
-- --- - -- ---
1,858,656
--- -- - - - - --
1,161,744
----- - - - - --
874,324
----- - - - ---
1,541,759
----- - - - - --
1,543,642
----- - - - - --
1,688,540
----- - - - - --
1,675,097
--- -- -- - - --
1,688,540
EXPENSE TOTAL . . . . . .
-- --- -- -- --
1,858,656
-- --- - -----
1,161,744
----- - - - - --
874,324
----- -- - - --
1,541,759
--- -- --- - --
1,543,642
---- - - - - - --
1,688,540
--- -- - --- --
1,675,097
----- -- ----
1,688,540
Hospital E TOTAL REVENUE
704,753
2,165,714
1,318,305
1,719,347
1,660,885
1,688,540
1,927,814
1,688,540
Hospital E TOTAL EXPENSE
1,858,656
1,161,744
874,324
1,541,759
1,543,642
1,688,540
1,675,097
1,688,540
Hospital E TOTAL NET . . .
1,153,903-
1,003,970
443,981
177,588
117,243
0
252,717
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 9
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:18:01
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
--------------------------------------------------------------------------------------------------------------------------------------------------
Fund 545 - Hospital
--------------------------------------------
--------------------------------------------
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE61 Penalties
361 -100 Interest Earnings
0
0
0
0
0
0
0
0
Penalties TOTAL .....
---- -- - -- --
0
----- - - - - --
0
----- - - - - --
0
----- - - - - -- --
0
-- - - -- - -- -----
0
- - - - --
0
----- -- - - --
0
----- - - - - --
0
Fund Reven TOTAL ...
0
0
0
0
0
0
0
0
REVENUE TOTAL ......
0
0
0
0
0
-----------
0
0
-- ---- - - - --
0
Hospital TOTAL REVENUE
-- --- - - -- --
0
--- -- --- - --
0
----- - - - - --
0
- -- ---- - - -- -----
0
- - - - -- ----
0
-- --- -- -----
0
-- - - --
0
----- -- - ---
0
Hospital TOTAL EXPENSE
---- - - -- -
-- --- - - - -
------- - -
----- - -- - --
---- - - ----
- - - - --
--- - - --
- -- --- - - -
Hospital TOTAL NET ...
-----------
0
-- --- - - - - --
0
- --- -------
0
----- - - - - -- -----
0
- - - - -- -----
0
- - - - -- -----
0
- - -- --
0
-----------
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 10
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:18:01
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Revenue
Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue
Budget
Estimate
Approved
Fund 555 - KFRC
'--
---------------
- -- - --
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE61 Penalties
361 -100 Interest Earnings
0
173,859
842
45,324
39,791
51,060
55,684
51,060
Penalties TOTAL . . . . .
----- -- -- --
0
----- - - - - --
173,859
----- - - -- --
842
---- - - - - - --
45,324
--- -- - -- ---
39,791
--- -- - - - ---
51,060
-- --- - - - - --
55,684
----- - - - - --
51,060
RE63 Rents And
363 -300 GSA Lease
0
0
982,091
1,482,760
1,477,868
1,487,570
1,486,855
1,487,570
363 -310 National Park Sery
0
0
13,500
10,500
0
0
0
0
363 -320 Fish & Game Lease
0
0
0
0
4,800
9,600
9,600
9,600
363 -330 University Of Alaska
0
0
0
0
0
0
0
0
363 -340 KFRC Reception Rev
0
0
300
1,081
2,259
2,400
1,410
2,400
Rents And TOTAL . . . . .
----- - - - - --
0
- ---- - - -- --
0
-- -- ----- --
995,891
-- -- -- --- --
1,494,341
----- - - -- --
1,484,927
---- - - - - - --
1,499,570
----- - -- - --
1,497,865
----- - - - - --
1,499,570
RE89 Other Fina
389 -100 Use Of Fund Balance
0
0
0
0
0
0
0
0
389 -110 Amort /AidIn Contruct
0
0
0
397,351
397,351
397,350
397,351
397,350
Other Fina TOTAL . . . . .
--- -- -- - - --
0
---- -- --- --
0
----- - -- ---
0
- --- - - - - - --
397,351
----- - - - - --
397,351
----- - - - - --
397,350
----- - - -- --
397,351
----- - - - - --
397,350
RE91 Operating
391 -426 KRFC Bldg
0
0
786,000
0
0
0
0
0
Operating TOTAL .....
- -- -- - - - - --
0
----- - - - - --
0
----- - --- --
786,000
----- - - - - --
0
- ---- - - - - --
0
----- - - - - --
0
--- -- -- - - --
0
-- --- - -----
0
RE92 Sale Of Fi
392 -300 Gain /Loss Fixed Assets
0
0
0
0
27,071-
0
0
0
Sale Of Fi TOTAL . . . . .
---- - - - - - --
0
- ---- - -- ---
0
--- -- - -- - --
0
----- - - - - --
0
----- - - - ---
27,071-
---- - ------
0
- ---- - - - ---
0
-- --- - - -- --
0
Fund Reven TOTAL . . .
----- - - - - --
0
----- - -- ---
173,859
----- - - -- --
1,782,733
----- - - - - --
1,937,016
----- -- - - --
1,894,998
- ---- -- - - --
1,947,980
-- --- -- - ---
1,950,900
-- --- - - - - --
1,947,980
REVENUE TOTAL . . . . . .
----- - -----
0
--- -- -- -- --
173,859
--- --- - -- --
1,782,733
--- -- -- ----
1,937,016
----- -- ----
1,894,998
- -- -- -- - ---
1,947,980
- -- ----- ---
1,950,900
--- -- - -----
1,947,980
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 11
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:16:01
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
---
Expense
Expense
Expense
Budget
Estimate
Approved
---------------------------------------------------
--------------------------------------------------
Fund 555 - KFRC
-------- --------------- ---------------------
-------------------
- - - - -
- -
- -
- - -- - - --
-------- --- - - --
EXPENSE
Department 758 - Researh Facility
--------------------------------------------
EX10 Personnel
410 -110 Salaries
0
0
72,697
95,378
105,331
110,760
90,628
110,760
410 -120 Temporary Help
0
0
6,822
7,202
0
0
9,905
0
410 -130 Overtime
0
0
2,310
1,161
3,654
2,300
1,596
2,300
410 -140 Allocated Salaries
0
0
0
0
50,000
50,000
50,000
50,000
Personnel TOTAL . . . . .
----- -- - - --
0
----- - - - - --
0
- -- -- - - - ---
81,829
----- -- - - -- ----
103,741
-- -- ---
156,985
-- ----- - - --
163,060
----- - - - - --
152,129
----- ---- --
163,060
EX20 Employee B
420 -110 Unemployment Taxes
0
0
606
876
310
500
347
500
420 -120 FICA Taxes
0
0
5,700
7,929
7,775
6,710
7,338
6,710
420 -130 Group Insurance
0
0
10,860
17,568
24,047
24,220
29,095
24,220
420 -140 Retirement
0
0
6,093
6,898
3,010
130
145
130
420 -150 Workers Compensation
0
0
672
813
---
923
-- - --
440
-----
188
---- -
440
Employee B TOTAL . . . . .
----- - -- - --
0
----- - - - - --
0
----- - -- ---
23,931
----- -- -- --
34,084
---
36,065
- - - - --
32,000
- - - - --
37,113
---- - -- - ---
32,000
EX50 Support Go
450 -160 Furniture /Fixtures
0
0
0
0
0
0
0
0
450 -220 Insur And Bonding
0
0
31,063
0
0
0
0
0
450 -270 Continuing Education
0
0
519
0
0
0
0
0
450 -290 Recruit /Relocation
0
0*
0
0
0
0
0
0
450 -340 Telephone
0
0
5,667
0
0
0
0
0
450 -350 Electricity
0
0
0
0
0
0
0
0
450 -360 Fuel- Heating
0
0
10,357
0
0
0
0
0
450 -370 Water /Sewer
0
0
5,454
0
0
0
0
0
450 -380 Snow Removal /Sanding
0
0
0
0
0
0
0
0
450 -390 Refuse Coll /Disposal
0
0
6,369
0
0
0
0
0
450 -410 Janitorial Services
0
0
0
0
0
0
0
0
450 -430 Repairs /Maintenance
0
0
190
0
0
0
0
0
450 -450 Contingencies
0
0
23,845
0
0
0
44
0
Support Go TOTAL . . . . .
--- -- - - - - --
0
- -- -- -- -- --
0
---- - - - - - --
83,464
----- - - - --- --
0
---- --- --
0
-- --- - - - - --
0
----- - - -- --
44
- --- -- - - - --
0
EX70 Capital Ou
470 -100 Machinery /Equipment
0
0
0
0
0
0
0
0
Capital Ou TOTAL .....
--- -- -- - - --
0
-- --- - - - - --
0
----- - -----
0
---- -- - - - -- -----
0
- - - - --
0
----- - - - - --
0
---- - - - - - --
0
--- -- - - - - --
0
EX72 Depreciati
472 -120 Machinery /Equipment
0
0
3,987
746,707
744,001
740,330
742,970
740,330
472 -140 Other Improvements
0
0
0
0
0
0
0
0
Depreciati TOTAL . . . . . 0 0 3,987 746,707 744,001 740,330 742,970 740,330
EX76 Debt Servi
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 12
DATE 12/13/02
BUDGET
LISTING
SP0200
TIME 10:18:01
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
--- ___
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
___ ............. _ ................. __°___°_______°___________________:_:_::._____................
Fund 555 - KFRC
__________
............
_______________.
:_....
Department 758 - Researh Facility
--------------------------------------------
476 -216 1997 KFRC Rev Bond
0
0
0
0
0
0
0
0
476 -276 1997 KFRC Rev Bond
0
0
560,000
549,763
535,325
519,840
519,838
503,300
Debt Servi TOTAL . . . . .
--- -- - - - ---
0
-- --- - -- - --
0
- ---- -- - - --
560,000
-- ---- - - ---
549,763
---- --- - --- ---
535,325
-- - - - - --
519,840
-- --- - - - ---
519,838
----- - - - - --
503,300
EX80 Cleaning,
480 -110 Salaries
0
0
0
0
0
0
0
0
480 -120 Supplies
0
0
1,293
777
1,459
2,000
425
2,000
480 -130 Contracted Services
0
0
20,293
39,350
39,629
40,000
34,745
40,000
480 -140 Aquarium Cleaning
0
0
0
0
0
5,000
0
5,000
Cleaning, TOTAL . . . . .
---- -- - -- --
0
----- - - - - --
0
---- -- -----
21,586
- ---- - - - - --
40,127
---- -- - -- -- -----
41,088
- - - - --
47,000
-- --- - - - ---
35,170
--- -- - - -- --
47,000
EX81 Heating
481 -110 Salaries
0
0
0
0
0
0
0
0
481 -120 Fuel
0
0
31,142
63,215
60,820
55,000
72,631
55,000
481 -130 Systm Maint & Repair
0
0
0
571
3,964
20,000
8,950
20,000
Heating TOTAL . . . . . .
- --- - - -- ---
0
---- - - - ----
0
--- --------
31,142
----- - -- - --
63,786
--- -- - -- - --
64,784
- --- - - - -- --
75,000
- --- --- - - --
81,581
--- -- - --- --
75,000
EX82 Electrical
482 -110 Elect -Light & Power
0
0
104,509
146,416
147,884
160,000
135,188
160,000
482 -120 Replacement Parts
0
0
0
23
322
3,000
0
3,000
482 -130 Power /Seawater Systm
0
0
0
0
0
0
0
0
482 -140 System Maint &Repair
0
0
10,877
12,394
1,620
15,000
5,693
15,000
Electrical TOTAL . . . . .
----- - - ----
0
---- - - - ----
0
----- - - ----
115,386
-- --- - - - - --
158,833
-- -- -- - - - --
149,826
-- --- - - - - --
178,000
----- - - - - --
140,881
-- --- - - - - --
178,000
EX83 Plumbing
483 -110 Water
0
0
0
10,453
8,717
9,000
5,714
9,000
483 -120 Supplies
0
0
4,971
661
0
3,000
0
3,000
483 -130 System Maint &Repair
0
0
1,359
8,977
7,507
5,000
1,968
5,000
483 -140 Sea Water Pump Rep
0
0
0
19,251
88,565
40,000
3,521
56,540
Plumbing TOTAL . . . . . .
--
0
--- -- - - - ---
0
--- --- -----
6,330
----- - - - - --
39,342
---- - - -----
104,789
---- - - -----
57,000
-- -- -- - - - --
11,203
- ---- ---- --
73,540
EX84 Air Condit
484 -110 Utilities - Ventilat
0
0
0
7,274
16
10,000
0
10,000
484 -120 System Maint &Repair
0
0
0
624
2,422
1,000
682
1,000
Air Condit TOTAL . . . . .
- ---- - - - - --
0
-- -- - -- ----
0
----- - - - - --
0
- ---- - - ----
7,898
----- - - ----
2,438
-- --- - - - - --
11,000
----- - -- - --
682
- ---- - - - - --
11,000
EX85 Elevators
485 -110 Salaries
0
0
0
0
0
0
0
0
485 -120 System Maint &Repair
0
0
0
597
1,800
2,000
2,263
2,000
Elevators TOTAL . . . . .
----- - - - - --
0
---- - - - - - --
0
----- - - - - --
0
----- - - - - --
597
--- -- - - - - --
1,800
---- --- ----
2,000
--- -- -- - ---
2,263
- ---- -- - - --
2,000
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 13
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:18:01
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 555 - KFRC
Department 758 - Researh Facility
--------------------------------------------
EX86 Miscellane
486 -110 Bldg Engineer /Mang
0
0
0
0
0
27,800
508
27,800
486 -120 Security
0
0
0
0
0
0
0
0
486 -130 FICA /Workers Comp
0
0
0
0
0
0
0
0
486 -140 Lawn /Landscape Maint
0
0
0
430
525
10,000
327
10,000
486 -150 Other
0
0
0
7,446
2,705
0
3,683
0
486 -220 Insurance & Bonding
0
0
0
28,692
30,970
35,000
23,923
35,000
486 -340 Telephone
0
0
0
5,999
10,303
7,000
21,650
7,000
486 -380 Snow Removal /Disp
0
0
0
3,180
1,059
2,000
3,306
2,000
486 -390 Refuse Collection
0
0
0
2,000
2,032
2,000
2,169
2,000
486 -430 Repairs & Maint
0
0
0
3,043
-- ---
2,329
----- - - - - --
7,500
--- -- - - - - --
1,846
----- - --
7,500
-----
Miscellane TOTAL . . . . .
--- --- - -- --
0
----- - - - - --
0
----- - - - - --
0
--- ---
50,790
49,923
91,300
- --
57,412
------
91,300
EX94 Operating
494 -276 Trans Out -Fund 276
0
420,000
0
0
0
0
0
0
494 -426 KRFC
0
- - - - --
0
----- - - - - --
0
----- --- - --
0
-- -- - --- - --
0
----- - - - - --
0
----- - - - - --
0
----- ------
0
----- - - - ---
Operating TOTAL .....
---- -
0
420,000
0
0
0
0
0
0
Researh Fa TOTAL . . .
----- - - - - --
0
--- -- - - -- --
420,000
- --- -- - - - --
927,655
----- - - - - --
1,795,668
----- - - - - --
1,889,024
----- - - - - --
1,916,530
----- - - - - --
1,781,286
-- --- - -- ---
1,916,530
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 14
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:18:01
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
Fund 555 - KFRC
Department 759 - Dorm Facility
--------------------------------------------
EX50 Support Go
450 -220 Insur And Bonding
0
0
171
788
802
3,150
0
3,150
Support Go TOTAL . . . . .
--- -- - - -- --
0
- ---- - - -- --
0
-- -- - - - - - --
171
---- - - - - - -- ---
788
-- - ----- --
802
-- - - - - ---
3,150
----- - - - - --
0
----- - - - - --
3,150
EX72 Depreciati
472 -120 Machinery /Equipment
0
0
0
0
0
0
0
0
472 -140 Other Improvements
0
0
0
0
0
0
0
0
Depreciati TOTAL
----------- -
----------- -
----------- -
----------- - -----------
- -----------
-
----------- 0
0
EX80 Cleaning,
480 -110 Salaries
0
0
0
0
0
0
0
0
480 -120 Supplies
0
0
0
0
0
0
0
0
480 -130 Contracted Services
0
0
0
0
0
0
0
0
Cleaning, TOTAL .....
- ---- - - - - --
0
-- --- - - - - --
0
----- - - - - --
0
----- - - - - -- -----
0
- - - - -- -----
0
- - - - --
0
--- -- - - - - --
0
----- - - - - --
0
EX81 Heating
481 -120 Fuel
0
0
312
3,659
4,518
5,000
4,372
5,000
481 -130 Systm Maint & Repair
0
0
0
0
1,074
2,000
255
2,000
Heating TOTAL . . . . . .
- -- -- - - - - --
0
- ---- - - - - --
0
----- --- - --
312
----- -- - --- ---
3,659
---- ---- ---------
5,592
--
7,000
----- --- ---
4,627
--- -- -- ----
7,000
EX82 Electrical
482 -110 Elect -Light & Power
0
0
2,759
3,788
4,765
5,500
5,550
5,500
462 -120 Replacement Parts
0
0
0
0
0
500
0
500
482 -130 Power /Seawater Systm
0
0
0
0
0
0
0
0
482 -140 System Maint &Repair
0
0
0
6
0
1,500
110
1,500
Electrical TOTAL . . . . .
-------- ---
0
-----------
0
----- - - - - --
2,759
--- -- - - - - -- ---
3,794
--- - -- -- --
4,765
--- - -- - --
7,500
---- - - - - - --
5,660
- --- -- - - ---
7,500
EX83 Plumbing
483 -110 Water
0
0
0
1,135
2,808
2,700
2,842
2,700
483 -120 Supplies
0
0
0
0
0
0
0
0
483 -130 System Maint &Repair
0
0
0
0
30
1,000
587
1,000
Plumbing TOTAL . . . . . .
----- - - - - --
0
----- - - - - --
0
----- -- ----
0
-- --- - - - - -- -----
1,135
- -- - -- -
2,838
-- -- - - - - --
3,700
----- - - - - --
3,429
----- - - - - --
3,700
EX84 Air Condit
484 -110 Utilities - Ventilat
0
0
0
0
0
0
0
0
484 -120 System Maint &Repair
0
0
0
0
0
0
0
0
Air Condit TOTAL .....
---- -- --- --
0
----- - - -- --
0
-- --- - - - - --
0
----- - - -- -- -----
0
- - - - -- --
0
--- - -- - --
0
---- - - - - - --
0
---- - - -- ---
0
EX85 Elevators
485 -120 System Maint &Repair
0
0
0
0
0
0
0
0
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
PAGE 15
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:18:01
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
--------------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------------
Fund 555 - KFRC
--------------------------------------
-----------------------
Department 759 - Dorm Facility
--------------------------------------------
Elevators TOTAL .....
-----------
0
----- - - - - --
0
----- - - - - --
0
-- --- - - - - --
0
-- --- - - - - --
0
----- - - - - --
0
----- - - - - --
0
----- - - - - --
0
EX86 Miscellane
486 -110 Bldg Engineer /Mang
0
0
54
0
0
6,700
0
6,700
486 -140 Lawn /Landscape Maint
0
0
762
109
0
800
0
800
486 -150 Other
0
0
0
0
0
600
0
600
486 -390 Refuse Collection
0
0
0
248
2,032
2,000
2,000
2,000
Miscellane TOTAL . . . . .
--- -- --- - --
0
-- --- - - - ---
0
----- - - - - --
816
----- - - - - --
357
----- - - - - --
2,032
----- - - - ---
10,100
- ---- - --- --
2,000
----- -- - - --
10,100
Dorm Facil TOTAL . . .
----- - - - - --
0
----- ---- --
0
----- ---- --
4,058
----- - -- - --
9,733
----- ------
16,029
----- - -- - --
31,450
----- - - - - --
15,716
--- ---- - - --
31,450
EXPENSE TOTAL . . . . . .
----- - - - - --
0
- -- -- ------
420,000
----- - -- ---
931,713
----- - - - - --
1,805,401
--- -- - - - - --
1,905,053
--- -- - - -- --
1,947,980
- -- -- - - - - --
1,797,002
----- - - ----
1,947,980
KFRC TOTAL REVENUE
- --- - - - -- --
0
----- -- - - --
173,859
----- - - - - --
1,782,733
----- - - - - --
1,937,016
----- - - - - --
1,894,998
----- - - - - --
1,947,980
--- -- - - - - --
1,950,900
----- - --- --
1,947,980
KFRC TOTAL EXPENSE
----- - -- - --
-----------
0
- ---- - - -- --
----- - - - - --
420,000
--- --- -----
--- -- --- - --
931,713
- --- - - - - - --
---- --- - ---
1,805,401
- ---- -- - - --
----- - -- - --
1,905,053
-- --- - - -- --
----- - - - - --
1,947,980
----- - - - -
--- ---- --
1,797,002
--- -- - - - - --
----
1,947,980
KFRC TOTAL NET . . .
--- -- -- - ---
0
----- - - - - --
246,141-
--- -- - - - - --
851,020
----- - - -- --
131,615
- --- - - --- --
10,055-
- ---- - - - - --
0
----- - - - - --
153,898
---- - - - - - --
0
t It t I. 'd t- -a 11 4 1 1 1 1 1 1 1 1 It 4 t t 9 & t o 9
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G E
M E N T
PAGE 16
DATE 12/13/02
BUDGET
LISTING
BP0200
TIME 10:18:01
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001 FY 2002
FY 2002 FY 2003
Actual
Actual
Actual
Actual
Actual Amended
Revenue Assembly
ACCOUNT
Revenue
Revenue
Revenue
Revenue
Revenue Budget
Estimate Approved
Fund 560 - 911 Service
REVENUE
Department 000 - Fund Revenues
--------------------------------------------
RE80 Miscellano
380 -215 Customer Charges 63,178 51,270 75,951 63,694 69,078 69,000 69,520 69,000
Miscellano TOTAL . . . . . 63,178 51,270 75,951 63,694 69,078 69,000 69,520 69,000
----- - -- --- - ---- -- - - -- --- -- -- - - -- - ---- - -- - -- --- -- --- --- -- ---- - -- -- ----- - -- - -- ---- - - - - --
Fund Reven TOTAL . . . 63,178 51,270 75,951 63,694 69,078 69,000 69,520 69,000
- ---- -- - --- ----- -- ---- --- -- - - ---- -- -- -- - - - -- ----- - - - - -- - --- -- - -- -- ---- - - - - - -- ----- - - - - --
REVENUE TOTAL . . . . . . 63,178 51,270 75,951 63,694 69,078 69,000 69,520 69,000
Kodiak Island Borough LIVE 4.6
F I
N A N C I A
L M A N A G
E M E N T
6,482,044
6,308,630
6,423,528
PAGE 17
DATE 12/13/02
TOTAL
BUDGET
LISTING
----- - - - - --
4,237,999
--- -- -- - - --
4,370,785
-- --- ---- --
5,606,034
- --- - - - - - --
6,090,601
BP0200
TIME 10:18:01
--- -- - - - - --
6,501,530
FIDIR
FY 1997
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
FY 2002
FY 2003
Actual
Actual
Actual
Actual
Actual
Amended
Expenditure
Assembly
ACCOUNT
Expense
Expense
Expense
Expense
Expense
Budget
Estimate
Approved
------------------------------------------------
Fund 560 - 911 Service
- -------
- - - - --
--------------------------------------
EXPENSE
Department 760 - NIRF or 911 Service
EX10 Personnel
410 -140 Allocated Salaries
0
0
0
0
0
10,500
10,500
10,500
Personnel TOTAL . . . . .
----- -- -- --
0
---- - -- - - --
0
- --- - - - - - --
0
----- - - - - -- -----
0
- - - - -- -----------
0
10,500
----- - - - ---
10,500
- -- --------
10,500
EX44 Contracted
444 -115 Telephone Services
0
159,561
56,891
35,909
30,000
58,500
72,952
58,500
Contracted TOTAL . . . . .
----- --- ---
0
- --- -- - - - --
159,561
---- ---- - --
56,891
---- - ------ -
35,909
--- -- - - --- ---
30,000
-- --- - --
58,500
---- -- - -- --
72,952
-----------
58,500
EX50 Support Go
450 -120 Printing /Binding
0
444
0
0
0
0
0
0
450 -490 Interest Expense
0
25,770
25,512-
0
0
0
0
0
Support Go TOTAL . . . . .
----- - - - - --
0
----- - - - - --
26,214
-- --- - - - - --
25,512-
- ---- - -- - -- -----
0
- - - - -- -----
0
- - - - --
0
---- - - - - - --
0
----- - - - - --
0
EX76 Debt Servi
476 -220 GO 1998 Refund Bond
0
0
0
0
0
0
0
0
Debt Servi TOTAL .....
- ---- - - - - --
0
----- - - - - --
0
----- - - - - --
0
----- - - - - -- -----
0
- - - - -- ---
0
-- - - - ---
0
----- - - - - --
0
----- -- -- --
0
NIRF /911 TOTAL . . . .
-- --- - - -- --
0
- ---- - -- - --
185,775
-
31,379
-
35,909
--
30,000
---- -- - - --
69,000
----- - - - - --
83,452
----- ------
69,000
EXPENSE TOTAL . . . . . .
0
185,775
31,379
35,909
30,000
69,000
83,452
69,000
911 Servic TOTAL REVENUE
----- - - -- --
-----------
63,178
-- --- - - - - --
- --- - - - - - --
51,270
----- - - - - --
- ---- - - - - --
75,951
----- - - -- -- ----
----- - - - - -- -----
63,694
--- -- -- -----
- - - - -- -
69,078
- - - - --
-- -- - - - ---
69,000
- ---- - - - - --
- - - --
69,520
----- - - - - --
----- - - -- --
69,000
911 Servic TOTAL EXPENSE
--- -- - -- - --
-----------
0
--- -- - - - --
-
----- - -- - --
185,775
-- - ---
-- --- -
---- - - - ---
31,379
--- - - - - - - -- -----
- -- -- - - - - -- ----
35,909
- - ---- -
-- - - - -- -----
30,000
--- -- - ----
- - -- --
69,000
----- - - -- --
----- --- ---
83,452
-- --- - -- ---
- --
69,000
911 Servic TOTAL NET . . .
--- ---- - - --
-----------
63,178
----- -- - ---
-- ---- --- --
134,505-
---- -------
------ --- --
44,572
----------- --
------ ----- --------
27,785
--- - --- -- --
--- ----
39,078
---------
-------
0
----- - -----
------ - - ---
13,932-
----- ------
-----------
0
TOTAL
REVENUES . . . . . .
3,196,544
4,885,546
5,733,998
6,482,044
6,308,630
6,423,528
6,873,681
6,501,530
TOTAL
EXPENSES . . . . . .
----- - - - - --
3,734,483
----- - - - - --
4,237,999
--- -- -- - - --
4,370,785
-- --- ---- --
5,606,034
- --- - - - - - --
6,090,601
----- - - - - --
6,423,528
----- - - -- --
6,553,889
--- -- - - - - --
6,501,530
& .4 t o 1L - 0 E _' t E 1 9 ! a t I ! ! ! 1 f
a ! r w ■ I. f ., w I ■
NET TOTAL . . . . . . . 537,939- 647,547 1,363,213 876,010 218,029 0 319,792 0