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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 it 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 -2- r D ul-I �i Fl 1 rl I 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 -3- 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. 1 L I I I I I I I I I I I I -4- 1 � I I ' /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. -5- INTRODUCTION 1 1 1 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. -8- 1 1 d I I 1 1 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. 1 9 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 -10- C 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 -11- 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 - 13 - 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 -14- 1 ' cases this conforms to the way the borough prepares its budget. The CAFR shows fund expenditures and revenues on both a GAAP basis and a budget basis for comparison purposes. ' The budget of general government type funds (for example, the General Fund, Special Revenue Funds, and Debt Service Fund) is prepared on a modified accrual basis. This means that obligations of the borough are budgeted as expenditures when they are incurred, but revenues are recognized only when they are measurable and available. An exception ' to this general rule is principal and interest on general long -term debt, which is recognized when due. Prepayment of insurance and similar services extending over more than one year is allocated to the years benefited. ' The Enterprise Funds (Municipal Solid Waste and Collection, Hospital, Kodiak Fisheries Research Center, and 911 Services) also budget obligations when incurred as expenditures. Revenues are recognized when they are obligated to the borough (for example user fees are recognized as revenues when services are provided). I In all funds when goods and services are not received by the end of the year, the encumbrances lapse. -15- b ZINK 00" /A.KMIKOK E HINW( v KODIAK ISLAND Q BOROUGH ARCT IC OCEAN y !BARROW PRUDNDE bt4Y KOTZEBUE — NOME 0� 1 NORTON SOUND FAIRBANKS 1 � ALASKA \ ANCHORAGE VALDEZ BETHEL KENA DILLINGHAM _ E SEED -v• - \j BRISTOL 34Y GULF OF AL45KA KODIAK ISLAND /� NORTH PACIFIC OCEAN CANADA STRATEGIC PLAN V.) il Tri • • • t 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 -17- 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. - 18- 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 -19- 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. -20- 1 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. -21- 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. -22- 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 -23- 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 -24- 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 -27- 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