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2002 Annual Operating Budget BookKODIAK ISLAND BOROUGH ADOPTED BUDGET FOR FISCAL YEAR ENDING JUNE 30, 2002 AS SUBMITTED BY: PATRICK CARLSON BOROUGH MANAGER ON APRIL 26, 2001 AND AS AMENDED BY THE KODIAK ISLAND BOROUGH AND ADOPTED ON JUNE 7, 2001 KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY GABRIELLE LEDOUX, MAYOR ROBIN HEINRICHS, DEPUTY MAYOR TOM ABELL Y TUCK BONNEY Y PAT BRANSON N GREG RAZO N WAYNE STEVENS y DARLENE TURNER ^v 1 TABLE OF CONTENTS I BUDGETMESSAGE .................................................................................................................... ..............................7 ' BUDGETCALENDAR ................................................................................................................. .............................11 19 FISCALPOLICY ....................................................................................................................................... .............................20 FUNDSUMMARY ......................................................................................................................................... .............................25 ASSEMBLYSTRATEGIC PLAN ................................................................................................. .............................15 GENERALFUND ......................................................................................................................... .............................29 FINANCIALSUMMARIES ........................................................................................................... .............................19 ' FUNDSTRUCTURE ............................................................................................................................. ............................... 19 FISCALPOLICY ....................................................................................................................................... .............................20 FUNDSUMMARY ......................................................................................................................................... .............................25 ' GENERALFUND ......................................................................................................................... .............................29 REVENUE SOURCES AND GENERAL FUND ESTIMATES ................................................................................ .............................29 BOROUGHASSEMBLY .......................................................................................................................... .............................40 ' MANAGER'S OFFICE ............................................................................................................................. .............................42 CLERK'S OFFICE ..................................................................................................................................... .............................44 LEGALSERVICES ................................................................................................................................... .............................46 FINANCE................................................................................................................................................... ............................. ' FINANCE/MANAGEMENT INFORMATION SERVICES .................................................................... .............................50 ASSESSING............................................................................................................................................... .............................52 ENGINEERINGAND FACILITIES ......................................................................................................... .............................54 , COMMUNITYDEVELOPMENT DEPARTMENT ................................................................................. .............................56 BUILDINGINSPECTION ........................................................................................................................ .............................58 ECONOMICDEVELOPMENT ................................................................................................................ .............................60 GENERALADMINISTRATION .............................................................................................................. .............................62 ' EMERGENCYPREPAREDNESS ............................................................................................................ .............................64 SCHOOLDISTRICT SUPPORT ............................................................................................................... .............................66 HEALTHAND SANITATION ................................................................................................................. .............................68 ' EDUCATION CULTURE AND RECREATION ..................................................................................... .............................70 TRANSFERS............................................................................................................................................. .............................7 SPECIALREVENUE FUNDS . ............................... ................................................................... .............................75 ' REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES .............................................. .............................75 SPECIALREVENUE FUND RECAP ....................................................................................................... .............................78 CHILDCARE ASSISTANCE PROGRAM .............................................................................................. .............................80 RESOURCEMANAGEMENT ................................................................................................................. .............................82 WELFARETO WORK .............................................................................................................................. .............................8 BUILDINGAND GROUNDS FUNDS ..................................................................................................... .............................86 BUILDING AND GROUNDS FUND - ENGINEERING AND FACILITIES ........................................... .............................88 BUILDING AND GROUNDS FUND- BOROUGH BUILDING .............................................................. .............................90 BUILDING AND GROUNDS FUND- MENTAL HEALTH CENTER .................................................... .............................92 BUILDING AND GROUNDS FUND- SCHOOL BUILDINGS ............................................................... .............................94 BUILDING AND GROUNDS FUND -PARKS OPERATION AND MAINTENANCE .......................... .............................96 COASTALMANAGEMENT .................................................................................................................... ............................. LOCALEMERGENCY PLANNING COMMITTEE ............................................... ............................... ............................100 WOMENSBAY ROAD SERVICE AREA ............................................................... ............................... ............................102 SERVICEDISTRICT NO. 1 ...................................................................................... ............................... ............................ SERVICEAREA NO. 2 ............................................................................................. ............................... ............................ MONASHKABAY ROAD SERVICE AREA .......................................................... ............................... ............................108 BAYVIEW ROAD SERVICE AREA ...................................................................... ............................... ............................110 FIREPROTECTION AREA NO. 1 ........................................................................... ............................... ............................112 WOMENSBAY FIRE DEPARTMENT ................................................................... ............................... ............................11 KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT ........ ............................... ............................116 WOODLANDACRES STREET LIGHT AREA ...................................................... ............................... ............................118 GLOSSARY ............................................................................................................................. ............................... 201 fl 11 KODIAKARTS COUNCIL ...................................................................................... ............................... ............................120 FACILITIESFUND .................................................................................................. ............................... ............................122 TOURISM DEVELOPMENT..........,.- ..... ........ *,***,,**,,* ... *,,*,,* ........... 124 DEBTSERVICE FUND ................................................................................ ............................... ............................127 DEBT SERVICE - EDUCATION AND HEALTH .................................................. ............................... ............................138 DEBTSERVICE -OTHER .......................................................................... CAPITAL PROJECTS FUNDS. ............................... ............................140 143 ENTERPRISEFUNDS ................................................................................. ............................... ............................169 MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL ............. ............................... ............................170 HOSPITAL ENTERPRISE FUND ............................................................................ ............................... ............................172 KODIAK FISHERIES RESEARCH CENTER ......................................................... ............................... ............................174 911 SERVICE ............................................................................................................ ............................... ............................176 APPENDIX ................................................................................................... ............................... ............................179 GLOSSARY ............................................................................................................................. ............................... 201 fl 11 r� FISCAL YEAR 2002 AT A GLANCE 1 The Borough's mill rate remains at 9.25 mills. This will reflect a tax bill of $925.00 for property valued at $100,000. 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 $393,180 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 $504,920 and the Hospital Enterprise Fund is transferring $261,740 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 saves the General Fund $766,660, or about one mill. The Kodiak Island Borough was able to give the Kodiak Island Borough School District an additional $365,000 in their local appropriation this year. As the state's contributions to local school districts remain static or do not keep up with inflation it leaves the Borough no choice but to raise taxes or cut other areas of the budget if education is to be funded at a static level. The Facilities Fund is growing every year and should earn approximately $1,313,990 in interest earnings in fiscal year 2002. , This is $284,848 more than was budgeted for fiscal year 2001. 1 1 � �l �J 1 I 0 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished B udget Pro-. entation Award PRESENTED TO Kodiak Island Borough, Alaska For the Fiscal Year Beginning July 1, 2000 Pi 'L 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, 2000. 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 2001 award. r r 1 June 7, 2001 f ' C BUDGET MESSAGE KODIAK ISLAND BOROUGH Fiscal Year 2002 BUDGET LETTER OF TRANSMITTAL The Residents of Kodiak Island Borough Kodiak, Alaska 99615 Residents, Transmitted herewith is the fiscal year 2002 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 2002. Mission Statement The Kodiak Island Borough is organized to execute the powers that have been granted to it through legislative action or voter mandate in a manner that provides the optimum service levels to the public as cost effectively as possible. These powers include area -wide powers and non area -wide powers. Area -wide powers are health, education, assessment and collection of taxes for both the Borough and cities within the Borough, planning and zoning, and general administrative services. Non area -wide powers include parks and recreation, economic development, solid waste disposal, and animal control. Service districts within the Kodiak Island Borough provide fire protection, road maintenance and construction and street lighting. Major Policy Issues For many years now the major policy issue of the Kodiak Island Borough is how to pay 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. We are pleased to report that in fiscal year 2001 General Fund revenues exceeded expenditures by $277,045. This is especially good news in light of the fact that the Borough had budgeted to use $378,900 of our General Fund - fund balance to pay for expenditures last year. This leaves the Borough with an estimated fund balance in the General Fund of $1,419,560. This is good news considering that the fund balance in the General Fund had dropped to $783,459 in FY 1999. The main reasons for this large gain was an increase in several revenue line items such as interest earnings and generally holding the line on expenditures and lapsing those funds. 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 $943,232 for fiscal year 2002. This year the Borough's direct contribution to the school district is budgeted at $6,331,440, a $365,000 (6 %) increase from last year. While it is nice that we were able to give the School District this increased appropriation, we need to realize that property taxes constitute 72% of the ' Borough's General Fund revenues and the taxable assessed value of the Borough went up by less than one percent (.89) this year. We need to tie increases for education to community growth or taxable assessed value growth. The total contribution to the school district is budgeted at $7,320,110. 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 68% of the total General Fund budget. State statutes outline the minimum and maximum amounts that can be contributed to the school district based on factors of assessed value, mill rate, instructional units, and the cost differentials. This budget appropriation is in the upper range of the required window for local funding set by State Statutes. ' Considering the factors involved in this calculation, such as assessed value and instructional units, the local contribution to education will undoubtedly increase over the next several years. 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 r 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. 7 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, and actually had increases in some areas. The existing solid waste program has resulted in significant progress toward a high quality, environmentally responsible program. Our landfill permit renewal was submitted to the Department of Environmental Conservation (DEC) in 1997 and is still under review. We continue to receive high marks on our landfill operation inspections by DEC. In 1998 and 1999 we began construction of a leachate collection system and Phase 1 of the landfill closure. We project use of the existing landfill footprint through 2016. We have increased our recycling effort by separately collecting scrap metal, junk vehicles, lead acid batteries, waste oil, burnable lumber, construction and demolition debris, cardboard, white paper, magazines and aluminum cans. Continued waste reduction endeavors will enable us to reduce the importation of material that becomes solid waste thus extending the life of our landfill. All of these efforts will not only improve our solid waste management, 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 FY1999 but it did go up in both FY2000 and FY2001. This year we have not budgeted to use any fund balance to balance the budget. We did move $200,000 into the General Fund from Capital Projects however. This is not a recurring source of funds. Since 1998, Borough General Fund revenues have increased from $10,172,146 to an estimated $10,818,950 ( +6 %) for FY 2002. Most of this increase comes from property tax and payments from the federal government for the Kodiak National Wildlife Refuge. During this same time frame however revenues from the State of Alaska dropped from $1,417,887 to $1,115,620 ( -27 %). Most of the increase in area -wide property tax is attributable to either new construction or an increase in property value. Expenditures are expected to go down from $11,643,164 in FY1999 to a budgeted $10,818,950. The reason for this decrease 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 FY1999 the General Fund had to transfer $1,016,770 to the debt service fund, in FY2002 we only need to transfer $393,180. This is a savings of almost one mill. This year the appropriation to the Kodiak Island Borough School District is being increased by $365,000 or 6.1 %. When one looks at this rate they have to remember that the total taxable assessed value of the Borough went up less than 1% for FY2002. If education expenditures continue to rise faster than our assessed value increases then we will have to raise our mill rate. 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 FY1999 in an effort to use up some of their fund balance. It has been levied at 0 again in FY2002. All of the service districts maintained their mill levies at the same rate as last year. 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 FY2002 is $755,396,059, an increase of $6,640,516 (1 %) over FY2001's value of $748,755,543. The total proposed budget for fiscal year 2002 calls for expenditures and transfers of $26,537,350. The Kodiak Island Borough School District's (KIBSD) proposed budget of $24,785,408 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 $6,331,440, an I� r� J HI C [ I E [I !l n 1 1 I� 1 increase of $365,000 from FY2001. If the Kodiak Island Borough School District were included as part of the Kodiak Island Borough, the Borough budget would total $51,322,758. The largest component of the Budget is the General Fund. The proposed General Fund budget is $10,818,950 or 41% of the total budget. Of this, $6,775,290 is for transfers to other funds (mostly KIBSD) leaving expenditures in the General Fund of $4,044,660, which amounts to just 37% of the total Borough budget. General Fund revenues are budgeted at $7,794,260 (72 %) from property taxes, $890,000 (8.2 %) from severance taxes, $81,170 (1 %) from licenses and permits, $1,535,820 (14 %) from intergovernmental sources, $272,200 (3 %) from interest earnings, and $245,500 (3 %) from miscellaneous revenue. General Fund expenditures and transfers are budgeted at $2,180,170 (20 %) for general government, $116,010 (1%) for public safety, $7,365,290 (68 %) for education, $155,780 (1 %) for culture and recreation, $286,920 (3 %) for health and welfare, $275,690 (3 %) for assessing, and $439,090 (4 %) for community development. The FY2002 budget totals $10,818,950, which is $ 167,426 less than the amended budget of $10,986,376 for FY2001. Debt service will be considerably less in FY2002 than it was in FY2001; $1,990,210 in FY2002 compared to $2,266,892 in FY2001. The biggest reason for this decrease is that the 1989 General Obligation School Bonds were paid off in FY2001. This bond issue required approximately $1,200,000 of principal and interest payments each year, 70% of which were reimbursed by the State. We did do a new bond issue in FY2001 whose first payments are due in FY2002. These payments will be around $300,000 per year, with the State paying 70% of these costs. For many years capital projects made up the largest part of the Kodiak Island Borough budget. With the completion of the Hospital remodel and addition, North Star Elementary, the addition to Peterson Elementary, Near Island Fisheries Research Center and the Kodiak Island Fisheries Research Center, the capital projects funds have become much smaller. At this time our only large Capital Projects are the High School Roof Repair and the Kodiak Island Borough Waste Management Implementation Plan. For a full list of all of our capital projects please turn to the Capital Projects Section of this budget. The Borough faces many challenges for FY2002 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, and a large contingent of Federal and State government employees. The new Kodiak Fisheries Research Center has brought new jobs to Kodiak. The 1998 Bond issue was given an A- rating by Fitch IBCA, providing recognition of our strong economy. It is imperative that we continue to be financially responsible and seek cost effective improvements throughout Borough operations. Budget Document Organization ' The Borough has been a participant in the Distinguished Budgetary Presentation Award program since FY 1990. The Borough has received the Distinguished Budgetary Presentation Award for all of their budgets from FY 1991 through FY2001. We will be submitting this budget to the GFOA for their evaluation. ' Acknowledgment Particular appreciation 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 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, which 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 arbitrarily. 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 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 service to the taxpayers of the Kodiak Island Borough. Respectfully submitted, KODIAK ISLAND BOROUGH Patrick Carlson Karleton G. Short Borough Manager Finance Director 10 u ' BUDGET CALENDAR KODIAK ISLAND BOROUGH FISCAL YEAR 2002 The following activity is outlined as essential for the orderly formulation of the fiscal year 2001 Borough budget (July 1, 2001 through June 30, 2002). 1 DATE ITEM BY January 19, 2001 Budget Preparation Message Manager January 19 Distribution of budget worksheets to aid departments and service districts in submitting their requests Finance Officer January 5 Distribution of forms to solicit input from outlying cities Manager January 19 Distribution of forms to gather input from autonomous not -for- p rofit organizations Manager February 2 Final day for departmental budget requests to be returned to Manager via Finance Officer Department Heads February 2 Revenue forecast all funds Finance Officer February-March Work sessions to resolve or justify differences of department budgets Manager/ Finance 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 26 Annual budget message Manager April 26 Prior to April 30, submission of proposed budget and budget message for Assembly in a work session (per KIB Code Subsection 3.08.030) to include KIBSD budget Manager/ Finance Officer /Mayor/ Assembl April -May Assembly department review Manager/ Dept. heads April 30 Receipt of KIBSD budget (if KIBSD wants their budget incorporated into KIB budget, then by Aril 1 School District May 17 Introduction of Budget Ordinance Power Point presentation) Manager May 17 Publication on hearing Clerk June 7 Public hearing and adoption of budget (as required by KIB Code Section 3.8.50 ) by June 10 Assembly July 1 Budget execution All concerned 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 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. 12 C 1� L I r u Li STRATEGIC PLAN ' ASSEMBLY STRATEGIC PLAN Mission 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. ' Purpose In order to prepare the Borough's budget for fiscal year 2002, the Borough Manager and Assembly have taken a strategic approach to evaluating Borough funding requirements and potential sources of revenues. The objective of the Borough strategic planning process is to provide a structured way of developing program and service ' priorities as the Borough prepares the budget for its next fiscal year. The collaborative approach involves both Borough staff and decision - makers in the planning process. Back, rq ound Like other local governments in the State of Alaska, the Kodiak Island Borough faces the challenge of fulfilling its responsibilities as required by Alaska Statute Title 29 and the Kodiak Island Borough Code of Ordinances as traditional sources of revenue are becoming less certain. State law and local ordinances require that the Borough ' provide specific services and programs. Other programs and services have been implemented either to meet specific needs as approved by residents of Kodiak, or to replace services that were once provided to local residents by state and federal government. However, the amount of municipal revenue sharing provided to local governments from the State of Alaska has been reduced by the Alaska Legislature over the last couple of years, and is likely to be reduced further this year. The Kodiak Island Borough must balance providing services with the available revenue. This balancing process will require decisions on types and levels of services that are provided to the public, including services required by law. Planning Process A survey was sent out in December to all department heads /workshop participants prior to the Borough staff workshop. The survey asked for information on: 1) responsibilities, programs, and funding associated with each department; 2) relevant trends that departments have had to address over the last three years; and 3) issues and needs that should be addressed in the staff workshop. An initial one -day workshop was held with the Borough staff, manager, and mayor. The workshop focused on 1) workshop objectives, 2) Borough issues and needs, 3) department program and service trends, 4) how Borough staff can be more effective in administering programs and services, and 5) development of program and service M priorities. A second one -day workshop was held with the Borough Assembly, manager, and mayor. The workshop identified 1) Borough Assembly budget planning issues and objectives; 2) review of Borough department responsibilities, programs, and funding; 3) refinement of Borough issues, needs, and trends with Assembly perspectives; 4) review of Borough administration program /service funding priorities; and 5) Borough Assembly program /service funding priorities BOROUGH RESPONSIBILITIES AND PROGRAMS 1� General Borough Powers Borough area -wide and non area -wide powers include the following: Area -wide powers Non area -wide powers Education Solid Waste Disposal Assessment & Collection of taxes Parks & Recreation Planning and Zoning Economic Development Health Animal Control General Administration III Departmental Re�SQonsibilities and Programs Borough responsibilities are shown in the preceding table. Over the last three years Borough staffing levels in the primary departments have decreased from 27 to 22 full -time equivalent employees. Borough funding levels in these departments, outside of specific capital projects, have decreased roughly 25 percent. Staff was able to consolidate functions, although they are increasingly dependent on shared internal services. It is a challenge to maintain the level of service provided to the public and enforcement of Borough regulations. Historically, a general set of departmental goals of objectives have been adopted by the Assembly and given to department supervisors. These goals and objectives are too broad and general to provide specific guidance. Department supervisors should develop their own objectives based on responsibilities, available staff resources and budget, and providing efficient services to the public. STRATEGIC INITIATIVES AND ACTION ITEMS The following strategic initiatives and action items are based on the results of workshops with both the Borough staff and the Borough Assembly. It should be viewed as a starting point, and should be updated on a regular basis. Updating should include a 1) regular review of initiatives /action items and report on progress, 2) acknowledgement and removal of items that have been accomplished, and 3) addition of new short-term and mid- term items to the action list. Strategic Workshop Objectives Identify funding and set priorities for Borough actions and projects ♦ Balance service levels with available funds Use a deliberative process to develop a stable budget for the Borough and School District ♦ Develop stable and equitable sources of revenue • Address both day -to -day and long -term Borough needs Establish some measure of progress, outcome, and effectiveness of Borough actions; determine that outcomes are feasible before pursuing them Consider changes in how government is run; however, anticipate and assess the effects of change, and develop a plan to implement changes Budget Initiatives and Action Items Achieve a level- funding budget for FY 2002 to maintain existing services while evaluating other reasonable sources of Borough revenue Investigate feasibility of a commercial marine vessel property tax ♦ Investigate availability of state deferred maintenance revenues ♦ Participate in AML and SWAMC efforts to maintain municipal assistance and revenue sharing Monitor settlement in Exxon Valdez lawsuits Maintain non - profit funding levels Establish a process for designating use of Exxon Valdez settlement funds, if awarded Evaluate use and allocation of Shuyak Island Fund revenue on an annual basis, within the limits allowed by Borough ordinance Departmental /Staffing Initiatives and Action Items ♦ Convert the Engineering Department into a Public Works Department funded from the General Fund • When programs are consolidated, clarify specific staff assignments 16 1 Evaluate where Borough services can be efficiently contracted out L ' Contract Services Initiatives and Action Items ♦ Require regular reports from Borough state and federal lobbyists ' Borough Programs, Initiatives, and Action Items Periodic recognition of U.S. citizens based on civic duty and contribution ♦ Continue to re- evaluate the recycling program, including the need to set up rules and regulations, the ' capability of Thresholds to expand service, making recycling mandatory, giving credit for community service at the recycling center, and centralizing operations at the landfill Research unification of fire districts and unified emergency services ♦ Assess unified emergency services systems for support and training of rural emergency services providers ♦ Review and update the Borough comprehensive plan Improve intergovernmental communications Review sales tax policy Review broad -based economic development including outlying communities to enrich their economic development potential Fishery issues, access, research, and resources — to include sea lions, eiders, and sea otters Develop economic resource base for the outlying cities, including support for the fish processing plant in Port Lions ♦ Increased travel to outlying cities to discuss issues and needs ♦ Evaluate the need for a non - area -wide emergency service /power service district ♦ Evaluate private lands used by the public that could be acquired into public ownership; coordinate with Lesnoi Inc. ♦ Collective bargaining settlement with new labor contract Pursue state and federal funding for paving the road to the Kodiak Rocket Launch Facility, including the state 4_ STIP and federal FHWA funds ♦ Pursue improved communications including fiber optics ♦ Pursue stable energy rates Borough /School District Coordination Initiatives and Action Items Continue to evaluate the arrangement for maintenance and repair of school district facilities; evaluate consolidation of Borough and school district maintenance, engineering functions, including direction provided by Alaska Statute Title 29 ♦ Track progress of state rural school reimbursement legislation and take appropriate lobbying action ♦ Continue to evaluate a Borough land trade for Northstar Elementary School land Consider tying a portion of Exxon Valdez settlement into an education endowment fund ♦ Continue searching for a long -term plan for funding education, including diversified education in the rural schools Capital improvements and renovation of village schools ♦ Develop resources to fund crossing guards 17 G Borough Land Sales ♦ Pursue sale of Borough foreclosed lands in an equitable and consistent manner Initiate sales of foreclosed lots dating from 1998 and earlier periods (Borough ordinance requires that lots must be in arrears for three years before they can be sold) Develop an improved process for sale of non - foreclosed Borough lands, including priority locations for disposal, and a tract /bid process to ensure timely and orderly development of Borough lands in compliance with Borough standards (Borough staff and the Planning & Zoning Commission) ♦ Evaluate tract development vs current lot sales procedure Capital Projects and Borough Bonds Continue repair of high school roof Maintain Borough -owned facilities in the urban and rural areas Provide better access to, development of infrastructure, and maintenance of transportation facilities — (ferry, airport, roads, better access for outlying city residents to Kodiak and the mainland Evaluate privatization of Borough solid waste services, including lessons learned from past failed efforts and the experience of other communities (particularly regarding compaction and baling) Identify alternatives for airfield terminal operations and public access Accomplishments for FY 2001 Raised the manager's purchase limit Submitted to and approved by the qualified voters of the Kodiak Island Borough at the October 3, 2000 Municipal Election the issuance of General Obligation Bonds in the principal amount of not to exceed $2,660,000 to finance the acquisition and construction of school and related capital improvements in the Borough Conducted a study of Borough and School District MIS needs, to develop recommendations on hardware, software, and Borough - School District linkage ♦ Incorporated the MIS as a function of the Finance Department ♦ Reduced the Engineering Department Staff from four to three Contracted with the Borough's new Juneau lobbyist Evaluated the performance of and maintained the use of a local firm as the Borough's municipal attorney Contracted with the new Borough manager ♦ Completed design of high school roof ♦ Settled leasing and contracting issues at the Kodiak Fisheries Research Center ♦ Settled legal issues surrounding the landfill contract Lease renewed and settlement of Womens Bay gravel pit 18 FINANCIAL SUMMARIES Ci FUND STRUCTURE FINANCIAL SUMMARIES ' The Borough accounts are organized on the basis of fund and account groups, each of which is considered a separate accounting entity. Operations of each fund are accounted for with a separate set of self - balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate. Borough resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds in this report are grouped into six generic fund types within two broad fund categories. I 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 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. 1 19 FISCAL POLICY (Adopted March 15, 1990) that influence and the financial management This fiscal policy is a statement of the guidelines and goals will guide 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. IL 20 I Capital Construction 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 21 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 21 3. 4. When the Borough finances capital projects by issuing bonds, it will repay the debt within a period not to exceed the expected useful life of the project. Target debt ratios will be annually calculated and included in the review of financial trends. Net debt, as a percentage of the estimated market value of taxable property should not exceed two percent. The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed 15 percent. The Borough recognizes the importance of underlying and overlapping debt in analyzing financial conditions and will regularly analyze its indebtedness. The Borough will maintain good communications about its financial condition with bond and credit institutions. The Borough will follow a policy of full disclosure in every annual financial statement and bond official statement. The Borough will avoid borrowing on tax anticipation and maintain an adequate fund balance. Revenue Policies The Borough will try to maintain a diversified and stable revenue structure to shelter it from short-run fluctuations in any 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. 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. 22 fl d I �I u �I n H_ L.. F� 5. 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 minimiz 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 23 Personnel Contingency .50% of General Fund Litigation Contingency .25% of General Fund The Borough will maintain sufficient self - insurance reserves, as established by professional judgment, based on the funding techniques utilized and the recorded losses. r!i it k'. f ' r�" 24 1 Fund Summary Budget Summary, All Funds Fiscal Year 2002 Special Debt Capital General Revenue Service Projects Enterprise Fund Funds Fu nds Funds Funds Total Estimated Beginning Balance $ 1,419,560 $ 23,276,449 $ 458,922 $ 2,846,997 $ 591,775 $ 28,593,702 Revenues Property Taxes 6,956,460 594,200 - - 7,550,660 Bed Tax - 52,000 52,000 Non Ad Valorem Taxes 187,800 - 187,800 Payment in Lieu of Taxes 500,000 2,500 502,500 Severance Taxes 890,000 - 890,000 Penalties & Interest on Taxes 150,000 - 150,000 Rents & Royalties - 419,080 2,349,570 2,768,650 User Fees - 2,695,400 2,695,400 Land Sales Activites - 14,500 - 14,500 Licenses & Permits 81,170 21,000 102,170 Federal Shared Revenues 420,200 92,110 512,310 State Shared Revenues 1,115,620 687,569 829,370 2,090,943 $40,000 4,763,502 Fines 1,300 - - - - 1,300 Penalties & Interest 272,200 1,336,770 1,000 70,000 85,260 1,765,230 Miscellaneous 39,200 69,720 - - 1,253,298 1,362,218 Sale of Fixed Assets 5,000 4,000,000 - - 4,005,000 Transfers In 200,000 153,500 1,159,840 - 1,513,340 Total Available Funds $ 12,238,510 $ 30,719,398 $ 2,449,132 $ 5,007,940 $ 7,015,303 $ 57,430,283 Expenditures General Government $ 2,314,057 - - - $ 2,314,057 Education 6,822,776 1,222,550 - 8,045,326 Health & Welfare 589,284 767,660 1,688,540 3,045,484 Assessing 288,959 - - 288,959 Community Development 415,375 415,375 Child Care Assistance - 540,049 540,049 Welfare to Work 201,610 201,610 Resource Management 95,750 95,750 KIB Buildings 546,980 546,980 Coastal Management 25,940 25,940 Road Maintenance 333,400 333,400 Public Safety 132,910 459,510 69,000 661,420 Culture and Recreation 153,481 51,720 - 205,201 Economic Development - 52,200 1,947,980 2,000,180 Solid Waste - 2,718,008 2,718,008 Capital Outlay - 4,291,861 - 4,291,861 Transfers Out - 607,750 200,000 - 807,750 Total Use of Funds $ 10,716,842 $ 2,914,909 $ 1,990,210 $ 4,491,861 $ 6,423,528 $ 26,537,350 Estimated Funds Available 6/30/02 $ 1,521,668 $ 27,804,489 $ 458,922 $ 516,079 $ 591,775 $ 30,892,932 25 Assessed Values - Last Ten Years 700,000,000 ZOEMM m 500,000,000 2 R H 400,000,000 N m N N Q 300,000,000 200,000,000 100,000,000 0 4-- 1993 1994 1995 1996 1997 1998 1999 2000 Fiscal Year —*—Personal Property —W—Real Property —dP—Total Assessed Value 2001 2002 26 F.Y. 2002 MILL RATES 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 TCA 2 - Woodland Acres Street Lighting 9.25 - Fire Protection Area No. 1 9.25 - Service Area No. 1 12.25 TCA 3 - KIB Airport Fire Protection Area 9.25 TCA 4 - Bayview Road Service Area 9.25 - Fire Protection Area No. 1 10.75 TCA 5 - Entire Borough 9.25 (excluding special assessment areas) 12.50 TCA 6 - Monashka Bay Road Service Area 9.25 - Fire Protection Area No. 1 - No Road Service Properties 9.25 TCA 7 - Service Area No. 1 9.25 - Fire Protection Area No. 1 - No Road Service Properties 9.25 TCA 8 - Fire Protection Area No. 1 9.25 TCA 9 - Womens Bay Rd & Fire Service Area 9.25 - No Road Service Properties 9.25 2.00 1.00 1.00 11.25 1.50 0.00 11.75 27 1.00 10.25 1.00 1.50 11.75 9.25 1.50 1.50 12.25 1.50 10.75 1.50 11.75 1.50 10.75 1.50 10.75 1.25 12.50 1.25 10.50 Note: FY2002 is an estimated figure Tax Rate Per $1,000 10 9 8 7 6 m is 5 4 3 2 1 28 0 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 Fiscal Year FIFTEEN 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 1988 39,003,109 369,860,196 408,863,305 4.51 1,926,427 1989 48,795,064 379,969,521 428,764,585 4.50 1,991,902 1990 58,727,868 378,072,396 436,800,264 4.50 2,034,500 1991 73,508,740 406,433,607 479,942,347 4.50 2,237,629 1992 76,594,500 439,710,369 516,304,869 5.50 2,840,482 1993 91,537,867 467,821,217 559,359,084 5.50 3,075,629 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 116,117,602 639,278,457 755,396,059 9.25 6,987,414 Note: FY2002 is an estimated figure Tax Rate Per $1,000 10 9 8 7 6 m is 5 4 3 2 1 28 0 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 Fiscal Year GENERAL FUND General Fund Revenue Sources And General Fund Estimates The largest source of revenue for the general fund continues to be property taxes at 75 %. Intergovernmental revenue constitutes 14% of general fund revenues. The Borough instituted a severance tax in fiscal year 1992, which will account for 8% of Borough revenue in fiscal year 2002. GENERAL FUND REVENUES Property Tax Severance Tax Licenses & Permits Intergovernmental Revenues Interest Earnings Miscellaneous Revenues Use of Fund Balance Total Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 1999 Actual 2000 Actual 2001 Budget 2001 Actual 2002 Budget $7,148,053 $7,093,280 $7,732,870 $7,773,419 $7,794,260 1,006,290 1,175,649 955,620 854,232 890,000 86,523 92,609 81,150 92,889 81,170 1,595,847 1,300,568 1,557,096 1,643,014 1,535,820 238,515 358,351 260,600 573,518 272,200 96,918 166,080 20,140 63,096 245,500 0 0 378,900 0 0 $10,172,146 $10,186,537 $10,986,376 $11,000,168 $10,818,950 General Fund Revenues - FY 2002 Severance Tax 'ermits tergovernmental Revenues 14.2% Interest Earnings 2.5% Aiscellaneous Revenues 2.3% Property 72.0° 29 1 PROPERTY TAXES I 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 2002 is based on the assessed valuation as of January 1, 2001. That value is estimated to be $752,049,060. KIB has set the tax levy for real and personal property at 9.25 mills; this will generate estimated property tax revenue of $6,956,460, with 85% being from real property and 15% being from ' personal property. The current delinquency rate is 3 %. For budget purposes, the amount of tax generated by one (1) mill is $752,000. Penalty and Interest on Taxes Receivable. AS 29.45.650 and KIB Code of Ordinances establishes the authority to ' apply penalties and interest on delinquent property taxes. The KIB levies a penalty of 10% for late payments and interest at the rate of 12% per annum on past due amounts. The Borough does not recognize the receivable at the time penalties and interests are applied to the accounts; it is recognized when the payment is made. Based on past collections, a conservative estimated revenue is $150,000. Non Ad Valorem Taxes Motor Vehicle Tax. AS 29.10.431 allows the Division of Motor Vehicles to collect property tax on motor vehicles on behalf of municipalities and boroughs. The property tax is a flat rate based on the type of vehicle and the year of the vehicle. The tax is collected along with the biannual registration fee and remitted to the Borough on a monthly basis. This method of collection was created in anticipation of reducing the delinquency rate for personal property taxes and improves collection of taxes on vehicles. Revenue from this source is estimated at $180,000. PAYMENT IN LIEU OF TAXES PILOT — 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 2002 PILT revenue, $480,000, is based on what was received in fiscal year 2001, $473,737. SEVERANCE TAXES KIB Ordinance 91 -03 created a new code section 3.26.010 - 3.26.090. This code levies a tax on certain natural resources that are severed or harvested within the Kodiak Island Borough. The tax rate is the borough -wide mill levy of 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. The construction industry has remained steady for the last three fiscal years and we do not see any change so we are using the same number as the last four years, $10,000. Timber Severance Tax. The estimated value for timber is $30,000. This is down $65,000 from last year. The fiscal year 2001 budget was based on the production of two logging companies operating within the Borough, one of which decreased production dramatically. The reason for the decrease in production is due to 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 be? Does the market prefer wild fish to farmed fish? With these issues in mind, the Borough budgets fish tax for 2002 at $860,000. Overall the 2002 severance tax is estimated to be $900,000. For budget purposes, the amount of tax generated by one (1) mill is $97,300. 30 1 1 1 F i t 1 Severance Taxes 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% ■Fish ■Gravel GTimber LICENSES AND PERMITS Licenses and permits are revenues associated with the building industry. The largest portion of revenue in this category is building permits with electrical permits following at a distant second. Fiscal year 2001 generated $66,117 in building permits and electrical permits were $7,175. For fiscal year 2002 the estimated revenue for building permits is $60,000 and $5,000 for electrical permits. According to the requests made to Planning and Zoning, it looks as though the building sector is remaining constant, so we have budgeted these revenues at the same level as last year. The total budgeted amount for licenses and permits is $81,170. 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. We also know that FWS purchased more parcels in calendar year 2000, increasing the number of acres they hold. With this knowledge the budgeted amount is $420,000, an increase of $70,000 over the 2001 budgeted amount. 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 31 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 1 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 FY2002 General Fund is $112,490. This budgeted figure was given to us by the state. Municipal Assistance. 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 6,083. The total official census of the Borough is 14,028 adopted by the Alaska Department of Community and Regional Affairs for purposes of entitlement computation for FY2002. Our projection for FY2002 is $119,850; this figure was also given to us by the state. 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 taxis collected within a city as well as a borough, the payment will be split equally between the borough and the city. For those businesses that operate outside a municipality or organized borough 50% of those funds collected are shared through an allocation program administered by the Alaska Department of Community and Economic Development. The other fishery tax is the fishery resource landing tax (AS43.77). This tax is levied on processed fishery resources first landed in Alaska. The tax is based on the unprocessed value of the resource. This value is determined by multiplying a statewide average price per pound (based on Alaska Department of Fish and Game data) by the unprocessed weight. This tax is primarily collected from factory trawlers and floating processors which process fishery resources outside of the state's 3- mile limit and bring their products to Alaska for transshipment. This tax is also based on a calendar year and is to be filed by March 31. The rate is based on classification. The Alaska Department of Fish and Game determines whether the resource is "established "' or "developing ". The rates are as follows: established 3 %, and developing 1 %. The tax collected in this category is distributed in the same manner as the fisheries business tax. Budgeting for this revenue is difficult. As with our severance tax on raw fish there are many factors. Not only do we need to consider the number of fish available for harvesting, the market price of fish at the time of purchase, environmental and market issues, we do not know all of the businesses filing with the State, we also do not know the statistics of the tax collected outside the municipalities and unorganized boroughs. For budgeting purposes, we look at the prior years revenues and the factors that are known and budget accordingly. This method estimated 2002 fish tax revenue to be $835,000. 32 h11 0 n ��k s J fl G Fish Tax Revenue Sharing 1,500 1,000 a H c 500 1995 1996 199! 1998 1898 2000 Fiscal Year 2001 2002 Electric and Telephone Cooperative Revenue Sharing. AS 10.25.570: Electric and Telephone Cooperative Act. A refund to local governments of the gross revenue tax collected from electric and telephone cooperatives within the Borough area outside the city, less the cost expended by the State in their collection. The estimate for FY2002 is $12,000. This figure was determined by past years histories. Electric & Telephone Revenues 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2,000 0 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 1993 1994 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 2002 we are estimating a 5.0% return on our investments. The General Fund is expected to have approximately $6,000,000 held in investments. With an expected return rate of 5.0 %, the interest revenue would be $298,000. Interest Earnings 700,000 600.000 500,000 400,000 1 300,000' Ems! 200,000 100,000 i v, 0 1992 1993 MISCELLANEOUS REVENUE 1994 1995 1996 1997 1998 1999 2000 2001 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 is from the sale of copies. We started charging for copy services two years ago. In fiscal year 2000 we generated $17,600 in revenue, fiscal year 2001 shows $18,000. For fiscal year 2002 we are estimating $20,000. Another large contributor to the miscellaneous revenue is the passport fee. Fiscal year 1999 was the first year the KIB started processing passports. Prior to that the State of Alaska processed them. The revenue generated in 1999 was $6,360, 2000 generated $6,345 and 2001 was $6,990. The budgeted amount for 2002 is $7,000. Overall the estimated revenue from these sources is $40,500. 34 FUND BALANCE General Fund Balance. It is the goal of the KIB to maintain a General Fund balance of 1 to 2 million dollars. For fiscal year 2002 we are not anticipating the need to use fund balance. Last fiscal year, 2001, the Borough budgeted using $378,900 of fund balance. The following charts show the Fund Balance for the last ten years and the changes that took place. General Fund Balance Last Ten Years 3,500,000 �,azz,aiu 3,000,000 2,972'225 2,500,000 2,375,653 1,981,577 2,035,321 2,048,941 2,000,000 1,500,000 1,000,000 500,000 0 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 Note: 2001 figure is estimated 1,500,000 1,000,000 500,000 0 -500,000 - 1,000,000 - 1,500,000 CHANGES IN GENERAL FUND BALANCE LAST TEN YEARS 1,047,217 340,332 359,056 206,827 277,045 53,744 (450,645) (479,736) (785,746) (923,284) 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 35 REVENUES 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 GENERAL FUND REVENUE SUMMARY F.Y. 1999 F.Y. 2000 F.Y. 2001 ACTUAL ACTUAL BUDGET $5,607,125 $5,617,040 $6,110,330 (19,505) (16,053) (16,000) (11,054) (11,054) (11,000) (236,335) (260,879) (275,000) 1,000,901 995,729 1,088,540 $6,341,132 $6,324,783 $6,896,870 F.Y. 2001 F.Y. 2002 $6,104,688 $6,152,520 (13,481) (15,270) (11,054) (10,030) (271,439) (244,850) 1,123,145 1,074,090 $6,931,859 $6,956,460 $5,786 $3,955 $8,000 $7,830 $7,800 165,780 183,479 190,000 178,783 180,000 $171,566 $187,434 $198,000 $186,613 $187,800 $437,084 $448,310 $450,000 $473,737 $480,000 22,872 21,160 28,000 18,731 20,000 $459,956 $469,470 $478,000 $492,468 $500,000 $900,331 $1,051,378 $850,000 $791,234 $860,000 10,269 11,449 10,000 6,979 10,000 95,690 112,822 95,620 56,019 20,000 $1,006,290 $1,175,649 $955,620 $854,232 $890,000 $175,399 $111,593 $160,000 $162,478 $150,000 $175,399 $111,593 $160,000 $162,478 $150,000 $60,708 $68,597 $60,000 $66,117 $60,000 7,100 4,300 4,000 4,965 4,000 1,000 1,400 2,000 2,200 2,000 2,900 2,980 4,000 3,380 4,000 0 0 500 0 500 800 600 500 1,000 500 400 400 500 2,600 500 5,028 6,063 5,000 7,175 5,000 3,379 4,481 3,000 4,512 3,000 25 475 250 600 250 0 50 0 20 0 5,183 3,263 1,400 320 1,420 $86,523 $92,609 $81,150 $92,889 $81,170 $177,899 $211,782 $350,000 $399,160 $420,000 61 45 200 31 200 $177,960 $211,827 $350,200 $399,191 $420,200 36 37 F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET State Shared Revenues State Revenue Sharing $290,063 $119,821 $105,456 $112,492 $148,820 Municipal Assistance 197,785 122,097 108,670 110,760 119,800 Raw Fish Tax 855,077 728,557 923,770 948,364 825,000 Raw Fish Tax - Off Shore 62,933 105,423 45,000 58,583 10,000 Amusement and Games 0 0 12,000 0 0 Telephone and Electric 12,029 12,843 12,000 13,623 12,000 TOTAL STATE SHARED REVENUES $1,417,887 $1,088,741 $1,206,896 $1,243,823 $1,115,620 TOTAL INTERGOVERNMENTAL $1,595,847 $1,300,568 $1,557,096 $1,643,014 $1,535,820 Fines Animal Control $725 $245 $2,000 $75 $1,000 Zoning Violations 150 150 300 0 300 TOTAL FINES $875 $395 $2,300 $75 $1,300 Interest Interest Earnings $238,515 $358,351 $260,000 $573,518 $272,090 Gain /loss 0 0 600 0 110 TOTAL INTEREST $238,515 $358,351 $260,600 $573,518 $272,200 Miscellaneous - Classified Jury Duty $75 $3 $0 $100 $0 Sale of Copies 0 17,606 600 18,184 20,000 Sale of Maps 567 612 600 659 600 Sale of Computer Data 1,058 1,180 0 1,750 2,500 Fee - Dishonored Checks 125 75 140 55 100 Other 7,036 4,036 7,000 17,129 7,000 Emergency Medical Services 30,665 0 0 0 0 Legal Fee Reimbursement 2,195 0 2,500 0 2,500 Passport Fees 6,360 6,345 5,000 6,990 6,500 Manville Settlement Trust 11,091 0 0 0 0 TOTAL MISC. CLASSIFIED $59,172 $29,857 $15,840 $44,867 $39,200 Use of Fund Balance $0 $0 $378,900 $0 $0 Operating Transfers In Debt Service - Other $32,632 $21,745 $0 $18,154 $0 M.I.S. 0 108,083 0 0 0 Capital Projects 0 0 0 0 200,000 TOTAL OPERATING TRANSFERS IN $32,632 $129,828 $0 $18,154 $200,000 Sale of Fixed Assets Sale of General Fixed Assets $4,239 $6,000 $2,000 $0 $5,000 TOTAL SALE OF FIXED ASSETS $4,239 $6,000 $2,000 $0 $5,000 TOTAL REVENUES, OTHER FINANCING SOURCES AND TRANSFERS IN $10,172,146 $10,186,537 $10,986,376 $11,000,168 $ 1 0 ,818,950 37 SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT GENERAL FUND EXPENDITURES BY DEPARTMENT EXPENDITURES Dept. 100 Borough Assembly Dept. 105 Borough Manager Dept. 110 Borough Clerk Dept. 115 Borough Attorney Dept. 120 Finance Department Dept. 125 Mgmt Information Services Dept. 130 Assessing Dept. 135 Engineering /Facilities Dept. 140 Community Development Dept. 142 Building Inspection Dept. 160 Economic Development Dept. 165 General Administration Dept. 175 Emergency Preparedness Dept. 180 Education Support Dept. 185 Health and Sanitation Dept. 190 Culture and Recreation Dept. 195 Transfers TOTAL EXPENDITURES F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $136,417 $140,393 $142,000 $137,001 $161,390 254,593 187,042 175,990 159,273 182,980 287,719 226,622 270,450 263,192 280,380 155,801 197,866 361,000 435,338 259,250 562,367 369,644 381,680 389,584 455,910 685,274 329,256 395,060 283,800 427,750 318,894 279,314 307,460 288,959 275,690 2 183,268 131,700 85,310 126,330 417,268 304,701 400,280 377,375 390,090 92,274 120,472 112,500 129,908 110,510 72,225 37,755 49,000 38,000 49,000 224,626 177,861 284,290 237,410 286,180 2,384 2,790 5,500 3,002 5,500 7,044,970 6,500,341 6,820,020 6,822,776 7,365,290 1,179,420 730,888 656,382 589,284 286,920 208,930 166,630 160,914 153,481 155,780 0 55,905 332,150 323,150 0 $11,643,164 $10,010,748 $10,986,376 $10,716,842 $10,818,950 GENERAL FUND EXPENDITURES $8,000,000 - $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 T 1999 Actual 2000 Actual 2001 Actual 2002 Budget tG.n al Government -a- Public Safety A Education -A Culture and Recreation - ,Health and Welfare 0 Assessing -Community Development 38 General Fund Expenditures by Function Culture and Recreation 1% Health and Welfare 3% kssessing 3% mity Development 4% 1% General Government 20% Education support accounts for over two thirds of the general fund expenditures projected for FY 2002. This is also an area that is experiencing rapid growth in the general fund budget. Education support has grown from $3,861,967 in fiscal year 1995 to a budgeted $7,165,290 in fiscal year 2002. GENERAL FUND EXPENDITURES BY FUNCTION 39 Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 1999 Actual 2000 Actual 2001 Budget 2001 Actual 2002 Budget General Government $2,306,799 $1,867,857 $2,474,320 $2,314,057 $2,180,170 Public Safety 94,658 123,262 118,000 132,910 116,010 Education 7,044,970 6,500,341 6,820,020 6,822,776 7,365,290 Culture and Recreation 208,930 166,630 160,914 153,481 155,780 Health and Welfare 1,179,420 730,888 656,382 589,284 286,920 Assessing 318,894 279,314 307,460 288,959 275,690 Community Development 489,493 342,456 449,280 415,375 439,090 Total $11,643,164 $10,010,748 $10,986,376 $10,716,842 $10,818,950 39 PROGRAM BUDGET SUMMARY BOROUGH ASSEMBLY Program Description The Kodiak Island Borough Mayor and Assembly is 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 2001 -2002 • Ensure funding levels that reflect the priorities of Borough citizens. • Improve efficiency of local government through policy decisions. • Ensure Borough elections are conducted according to all local, state, and federal statutes. • Provide for quality education K -12 and promote education for all citizens. Significant Budget Changes No significant budget changes. 40 BOROUGH ASSEMBLY EXPENDITURES PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL ACTUAL BUDGET ACTUAL BUDGET Personnel Services $20,000 $21,600 $21,600 $20,800 $21,600 Fringe Benefits 3,279 3,321 2,400 2,250 1,790 Political Lobbyist 63,478 63,000 60,000 62,000 60,000 Support Goods & Services 49,660 52,472 58,000 51,951 78,000 TOTAL $136,417 $140,393 $142,000 $137,001 $161,390 PERFORMANCE INDICATORS F.Y. 2002 PROJECTED 24 10 12 24 3 4 20 40 60 60 41 F.Y. 1999 F.Y. 2000 F.Y. 2001 ACTUAL ACTUAL ESTIMATED Regular Assembly Meetings 24 20 24 Special Meetings 2 17 4 Joint Work Sessions 10 6 10 Work Sessions 24 28 24 SWAMC Conference Attendees 3 3 3 AML Conference Attendees 4 6 4 Ordinances 20 12 20 Resolutions 40 32 40 Contracts 60 37 60 Other Action Items 30 70 30 F.Y. 2002 PROJECTED 24 10 12 24 3 4 20 40 60 60 41 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 2001 -2002 • 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. 42 MANAGER'S OFFICE EXPENDITURES F.Y. 1999 F.Y. 2000 ACTUAL ACT F.Y. 2001 F.Y. 2001 F.Y. 2002 BUDGET ACTUAL BUDGET Personnel Services $164,770 $115,343 $118,330 $111,806 $121,320 Fringe Benefits 38,962 33,227 31,630 23,302 34,640 Support Goods & Services 49,886 38,472 31,030 29,165 32,020 Capital Outlay 975 0 0 0 0 Allocated to KFRC 0 0 (5,000) (5,000) (5,000) TOTAL $254,593 $187,042 $175,990 $159,273 $182,980 PERSONNEL Number of Employees Position: F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2002 Borough Manager 1 1 1 1 Administrative Assistant 1 1 0 1 Secretary III 0 0 1 0 TOTAL 2 2 2 2 43 PROGRAM BUDGET SUMMARY CLERK'S OFFICE Program Description The Borough clerk's office is responsible for administrative support to the Mayor, Assembly, conduction of elections, records management program, and 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 2001 -2002 • 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 44 s 1 1 L I 1 1 1 CLERK'S OFFICE EXPENDITURES F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Personnel Services $156,426 $123,992 $144,790 $132,604 $150,470 Fringe Benefits 39,678 32,390 30,140 32,346 41,680 Support Goods & Services 89,066 70,240 95,520 98,242 88,230 Capital Outlay 2,549 0 0 0 0 TOTAL $287,719 $226,622 $270,450 $263,192 $280,380 PERSONNEL Number of Employees Position: F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2002 Borough Clerk 1.00 1.00 1.00 1.00 Borough Deputy Clerk 1.00 1.00 1.00 1.00 Assistant Clerk 0.00 1.00 1.00 1.00 Records Coordinator 1.00 0.00 0.00 0.00 TOTAL 3.00 3.00 3.00 3.00 PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL ESTIMATED PROJECTED Ordinances 20 15 20 20 Resolutions 40 31 40 40 Minutes (pages) 400 207 400 400 Regular Assembly Meetings 24 22 24 24 Special Meetings 4 14 4 10 Joint Work Sessions 10 8 10 12 Work Sessions 24 31 24 24 Other Meetings Attended 12 12 12 12 Plats Filed 20 25 20 20 Plats added /archived n/a 69 70 75 Beverage Licenses Reviewed 5 4 5 5 Gaming Licenses Reviewed 6 5 6 6 Borough Newspage Publications 65 54 65 65 Elections 1 2 2 1 Initiative Petition 0 0 0 0 Recount 0 0 0 0 Absentee Voters 256 n/a n/a 200 Absentee Voters - municipal n/a 160 200 n/a Absentee Voters - general n/a 397 400 n/a Registered Voters 10,331 n/a n/a 10,200 Registered Voters - municipal n/a 9,935 10,000 n/a Registered Voters - general n/a 10,421 10,500 n/a Code Supplements 4 4 4 4 Archival Records Requests 160 160 160 160 Archival Records Destroyed 100 cu.ft. 64.5 cu.ft. 70 cu.ft. 100 cu.ft. Archival Records Added 100 cu.ft. 52.5 cu.ft. 55 cu.ft. 100 cu.ft. Notary 100 110 100 100 Passports filed 201 520 550 400 45 PROGRAM BUDGET SUMMARY LEGAL SERVICES Program Description The Borough attorneys provide legal counsel and advice to the Mayor/Manager, the Assembly, 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 2001 -2002 • Defend lawsuits brought against the Borough. • Provide legal advice and counsel, and answer legal questions raised by the Mayor/Manager and Assembly. • Assist departments in resolving legal problems as they arise before they create serious difficulty. Significant Budget Changes No significant budget changes 46 LEGAL SERVICES Legal Fees Support Goods & Services TOTAL 47 EXPENDITURES F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $82,187 $129,506 $300,000 $411,684 $223,250 73,614 68,360 61,000 23,654 36,000 $155,801 $197,866 $361,000 $ $2 47 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 2001 -2002 1 • To maintain the Certificate of Achievement Award for Financial Reporting for fiscal year 2001. • 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 2001 budget. We also received the award in fiscal years 1990 through 2000. ❖ Upon submittal of our fiscal year 2000 annual report, we received GFOA's Certificate of Achievement Award. We also received Certificate of Achievement awards for fiscal years 1988, 1989, 1990, 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998 and 1999. We are hoping to receive one for our fiscal year 2001 report. ❖ We have maintained our high rate of tax collections. At this time, 96.9% of FY 2001 and 99.8% of FY 2000 taxes have been collected. t jl 48 1 FINANCE Position: Finance Director Accountant Accounting Technician Clerk /Cashier Secretary III TOTAL Monthly Financials Annual Report (CAFR) Personnel Turnover Total Tax Levy Current Tax Collections Percent of Current Taxes Collected Outstanding Delinquent Taxes Number of Utility Accounts Certificate of Achievement Distinguished Budgetary Presentation Commercial Garbage Accounts EXPENDITURES F.Y. 2000 F.Y. 1999 F.Y. 2001 ACTUAL Personnel Services $343,486 Fringe Benefits 99,463 Support Goods & Services 228,144 Capital Outlay 5,284 Allocated to other funds (114,010) TOTAL $562,367 Position: Finance Director Accountant Accounting Technician Clerk /Cashier Secretary III TOTAL Monthly Financials Annual Report (CAFR) Personnel Turnover Total Tax Levy Current Tax Collections Percent of Current Taxes Collected Outstanding Delinquent Taxes Number of Utility Accounts Certificate of Achievement Distinguished Budgetary Presentation Commercial Garbage Accounts EXPENDITURES F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL BUDGET ACTUAL BUDGET $344,722 $354,610 $353,568 $370,460 95,845 88,200 92,120 101,220 59,932 66,870 73,636 77,230 0 3,000 0 3,000 (130,855) (131,000) (129,740) (96,000) $369,6 $38 $38 9,584 $455,910 PERSONNEL Number of Employees F.Y. 1999 1 2 2 1 1 F.Y. 2000 F.Y. 2001 1 2 2 1 1 2 2 1 1 F.Y. 2002 Q 7 7 7 7 PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL ESTIMATED PROJECTED 7 working days 7 working days 7 working days 7 working days December 15 November 30 November 30 November 30 1 1 1 1 $7,455,190 $7,722,179 $7,998,860 $7,998,860 $7,231,534 $7,490,514 $7,758,890 $7,758,890 7% 97% 97% 97% 6 $ 220,000 $230,000 $230,000 $230,000 0 440 460 460 Yes Yes Yes Yes Yes Yes Yes Yes 380 400 430 430 49 a PROGRAM BUDGET SUMMARY FINANCE /MANAGEMENT INFORMATION SERVICES Program Description Provide data processing services to the Borough and KIBSD. Areas of responsibility include: developing and maintaining the management information systems (MIS); evaluating and selecting hardware, software, and applications software; operating the central distribution data center; controlling data input and output; designing and managing data communications and telecommunications networks; controlling forms; developing information processing policies and procedures; conducting feasibility studies of new manual or automated systems; allocating processing costs to user departments; researching potential systems, methods, or equipment that could improve cost - effectiveness or increase productivity; ensuring the security of all MIS operations; developing and implementing office automation systems; reporting on the performance of the preceding areas of responsibility to senior management on a specified periodic basis; oversee the maintenance of data processing and communication equipment; and reviewing and approving data processing equipment acquisitions or external services and contracts throughout the Borough and KIBSD. Goal 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 2001 -2002 • 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. • Train Borough employees to effectively use the Borough -wide local area network (LAN) FAX system. • Implement financial software upgrade for the Borough • Prepare for GASB 34 software changes • Upgrade AS /400 Significant Budget Changes The PC Technician position was eliminated this year. 50 H i� [l II 1 1 LI t 1 FINANCE /MANAGEMENT INFORMATION SERVICES EXPENDITURES F.Y. 1999 F.Y. 2000 Personnel Services Fringe Benefits Contracted Services Support Goods & Services Capital Outlay Allocated to other funds TOTAL 90,611 5,700 146,493 130,567 $685, $256,725 70,186 0 128,849 40,521 Position: MIS Director Senior System Analyst Operations Supervisor LAN Administrator PC Technician I System Operator TOTAL $329,256 PERSONNEL Number of Employees 1.00 1.00 1.00 1.00 F.Y. 2001 F.Y. 2001 BUDGET ACTUAL $222,860 $186,812 61,600 49,925 0 0 206,745 203,208 60,000 0 (156,145) (156,145) $395,060 $283,800 1.00 1.00 1.00 1.00 F.Y. 2001 0.00 1.00 1.00 1.00 1.00 0.00 i 11 F.Y. 2002 50,670 0 280,200 60,000 (156,650) $427,750 F.Y. 2002 0.00 1.00 1.00 1.00 0.00 i 11 F.Y. 2002 375 25 12 40 28 2,400 28 51 PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 F.Y. 2001 ACTUAL ACTUAL ESTIMATED Devices 148 148 148 Network users supported 325 375 375 Communications Lines 25 25 25 Local Area Networks 8 10 12 Token Ring Connection 60 60 60 Wide Area Ethernet Connections 7 8 8 Work Requests 1878 2,100 2,400 Network servers n/a 26 28 In fiscal year 1999, the MIS department was an Internal Ser ice fund; the data for this year is shown here for comparison purposes. fie` her NC ^� F.Y. 2002 50,670 0 280,200 60,000 (156,650) $427,750 F.Y. 2002 0.00 1.00 1.00 1.00 0.00 i 11 F.Y. 2002 375 25 12 40 28 2,400 28 51 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 annually 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. This 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, this 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 tax roll in the State of Alaska. Furthermore, it is the goal of this department to process the tax roll efficiently at the lowest real and political expense possible. Objectives for 2001 -2002 • 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 in 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. Significant Budget Changes 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. Previous Year's Accomplishments ❖ Completed another phase of the reappraisal of all borough property. ❖ Focused on the entry and valuation of property using the new computer system, which is approximately 40% complete. ❖ Completed many activities that were historically completed by the Resource Manager. ❖ Technical and appraisal support for a variety of other Borough projects. 52 E HI F� J 1 ASSESSING EXPENDITURES F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Personnel Services $212,734 $212,863 $213,270 $201,768 $216,880 Fringe Benefits 57,407 59,824 54,300 50,120 53,010 Support Goods & Services 69,318 26,492 39,390 37,071 41,800 Capital Outlay 1,325 2,355 500 0 1,000 Allocated to Projects (21,890) (22,220) 0 0 (37,000) TOTAL $318,894 $279,314 $307,460 $288,959 $275,690 PERSONNEL Number of Employees Position: F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2002 Assessor 1 1 1 1 Appraiser 1 1 1 1 Appraiser Technician 1 1 0 0 0 Assessment Clerk 1 1 1 1 1 Assessment Clerk II 0 1 1 1 TOTAL 4 4 4 4 PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2002 A A ESTIMATED PROJECTED ASSESSED VALUE Real Property (net after all exemptions) $577,551,709 $594,870,287 $626,906,351 $632,000,000 Personal Property 109,304,683 120,498,249 121,849,192 118,000,000 Total Assessed Value $686,856,392 $715,368,536 $748,755,543 $750,000,000 CHANGE IN VALUE FROM PRIOR YEAR Real Property Personal Property Total Value Increase From Prior Year $3,808,711 $17,318,578 1,704,791 11,193,566 $32,036,064 $5,093,649 NUMBER OF PARCELS ASSESSED VALUE PER EMPLOYEE $5,513,502 $28,512,144 4,993 5,149 $171,000,000 $178,842,134 53 5,198 5,220 $187,188,886 $187,500,000 0 PROGRAM BUDGET SUMMARY ENGINEERING AND FACILITIES Program Description H-1 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 2001 -2002 • To introduce solid waste stream reduction at the KIB landfill in order to extend the life of the current landfill. • Complete site work and outstanding items at Kodiak Island Medical Center. • Complete High School re -roof design and construction. • Complete design and construction of Anton Larsen Bay public access. • Complete construction and compliance upgrades at KIB landfill. Significant Budget Changes project. The Project Manager position is added this fiscal year as a temporary position for the High School Roof Repair 54 ENGINEERING AND FACILITIES L: 2a , k , 11kt1W: *1 Cep /I " - a< <C l 55 F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Personnel Services $72,921 $80,876 $106,120 $55,254 $170,860 Fringe Benefits 21,204 21,067 34,520 13,442 50,990 Contracted Services 0 0 15,000 751 0 Support Goods & Services 69,425 80,754 65,060 55,863 64,480 Capital Outlay 0 571 1,000 0 0 Allocated to Projects (163,548) 0 (90,000) (40,000) (160,000) TOTAL $2 $183,268 $131,700 $85,310 $126,330 PERSONNEL Number of Employees Position: F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2002 Engineering and Facilities Director 1 1 1 1 Project Manager 0 0 0 1 Secretary III 1 1 1 1 Project Assistant 1 1 0 0 TOTAL 3 3 2 3 The Engineering /Facilities department was moved from the Special Revenue Fund to the General Fund in fiscal year 2001, data for previous years is shown for informational purposes. Cep /I " - a< <C l 55 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. The Community Development Department is also responsible for administering 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 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. In addition, the department provides staff assistance to a number of other ad -hoc and permanent Borough advisory committees. Goal To perform the functions assigned to the department as efficiently and 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; and to serve as an information and referral service for Borough residents and non - residents. Objectives for 2001 -2002 data • Investigate low -cost software solutions to move from manual to computer aided permit management. • Work with the state and federal governments on the continued implementation of the Kodiak Sub -area Oil Spill Contingency Plan, specifically the development of additional geographic response strategies (GRS). • Initiate Phase I of an overall revision and update of the KIB Comprehensive Plan. • Update the Kodiak Island Borough Coastal Management Plan in conjunction with Phase I Comprehensive Plan revision and update. • Continue work on an update of the Kodiak Road System Comprehensive Policy and Land Use 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 work on the Year 2000 Federal Census, in cooperation with the Alaska Department of Labor, Census and Geographic Information Network. • Continue to provide Borough decision makers with timely, quality information. • 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, begin transition from automated mapping services to Geographical Information Services. 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. Most zoning compliance permits are issued at the time of application. ❖ 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. ❖ The department was actively responsible for the completion of a number of long range planning projects: The Kodiak Sub -area Oil Spill Contingency Plan was updated with the completion of 21 geographic response strategies; the Regional Emergency Operations Plan was updated, including the completion of six village annexes. 56 COMMUNITY DEVELOPMENT Personnel Services Fringe Benefits Professional Services Support Goods & Services Capital Outlay Allocated to Projects TOTAL Position: Community Development Director Associate Planner /L.R. Planning Associate Planner /Enforcement Assistant Planner Drafts man/Technician Secretary III TOTAL EXPENDITURES F.Y. 1999 F.Y. 2000 ACTUAL ACTUAL $278,940 $239,829 77,365 65,390 0 (468) 77,335 40,217 677 0 (17,049) (40,267) $417,268 $304,701 5 5 PERSONNEL Number of Employees $400,280 F.Y. 1999 F.Y. 2000 1 1 1 1 1 0 0 1 1 1 1 1 5 5 3 tons PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 ACTUAL ACTUAL Zoning Compliance Permits Issued 240 140 Planning & Zoning Commission Cases 52 60 Zoning Violations - Complaints Responded To 70 80 Federal & State Project Reviews 80 60 Junk Cars Removed by the Junk Removal Program 250 300 Other Junk Removed by the Junk Removal Program 3 tons 10 tons Linear feet of maps produced 6,000 ft 3,000 ft F.Y. 2001 F.Y. 2001 F.Y. 2002 79,030 0 48,020 0 (15,000) 67,620 81,530 0 0 54,754 67,880 0 0 (15,851) (36,000) $377,375 $ F.Y. 2001 F.Y. 2002 1 1 1 1 0 1 1 0 1 1 1 1 5 5 F.Y. 2001 F.Y. 2002 60 60 30 30 70 70 320 320 10 tons 15 tons 6,000 ft 6,000 ft 57 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 2001 -2002 1 • 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 I Commercial and residential building starts have continued to be strong and are expected to remain so as a result of low interest rates. 58 1 r BUILDING INSPECTION EXPENDITURES F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Contracted Services $88,271 $115,770 $107,500 $124,606 $105,000 Support Goods & Services 4,003 4,702 5,000 5,302 5,510 TOTAL $92,274 $ 120,472 $112,500 $ 129,908 $11 0,510 PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2002 ACT ACTUAL ESTIMA PROJECTED Borough Building Permits Issued 120 110 120 120 Borough Plumbing Permits Issued 82 80 80 80 Borough Electrical Permits Issued 111 110 120 120 _ Inspection Trips 1,200 1,200 1,200 1,200 ISO Rating no received received received 1 1 i 1 1 i 1 1 1 59 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 2001 -2002 • Provide an increased opportunity for the Assembly to pursue programs beneficial to the community. • Promote economic diversification. • Enhance the economic viability of the community by pursuing activities that may contribute to an increased tax base, as well as provide for better public amenities and services. This effort is being coordinated with the City of Kodiak through the Kodiak Chamber of Commerce. Significant Budget Changes No significant budget changes. 60 ECONOMIC DEVELOPMENT EXPENDITURES F.Y. 2001 F.Y. 2002 ACTUAL BUDGET 5,000 F.Y. 1999 F.Y. 2000 F.Y. 2001 0 ACTUAL ACTUAL BUDGET Professional Services 25,025 4,755 16,000 Chamber of Commerce 33,000 33,000 33,000 City of Kodiak 14,000 0 0 Alaska Ocean Seas 200 0 0 TOTAL $72,225 $37,755 $49, F.Y. 2001 F.Y. 2002 ACTUAL BUDGET 5,000 16,000 33,000 33,000 0 0 0 0 $38,000 $4 61 0 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 2001 -2002 • Employee of the quarter and employee of the year incentive awards programs. • Service award program (service pins) for employees to promote and reward longevity. • Drug -Free Workplace program, including training, for all employees to comply with federal grant requirements. • Bloodborne Pathogens Training program for all employees to comply with Occupational Safety and Health Administration (OSHA) standards. • Hepatitis B vaccinations to all employees in accordance with OSHA Bloodborne Pathogens program. • Provide for an annual audit process to comply with federal and state laws. • Maintain 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 ' No significant budget changes. 62 ' GENERAL ADMINISTRATION Personnel Services Fringe Benefits Professional Services Audit Expense Support Goods & Services TOTAL Position: Human Resource Director Human Resource Assistant TOTAL PERSONNEL Number of Employees F.Y. 1999 0.3 0.8 0.8 63 F.Y. 2000 F.Y. 2001 F.Y. 2002 45,310 5,000 110,000 $286,180 0.0 EXPENDITURES 0.0 0.0 F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 ACTUAL ACTUAL BUDGET ACTUAL $38,436 $1,934 $0 $0 14,708 13,878 45,310 45,428 0 27 5,000 0 94,436 78,433 110,000 115,408 77,046 83,589 123,980 76,574 $224,626 $177,861 $284,290 $ 237,410 PERSONNEL Number of Employees F.Y. 1999 0.3 0.8 0.8 63 F.Y. 2000 F.Y. 2001 F.Y. 2002 45,310 5,000 110,000 $286,180 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 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 2001 -2002 • 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. 64 EMERGENCY PREPAREDNESS Support Goods & Services TOTAL Number of Tsunami Sirens EXPENDITURES F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 ACTUAL ACTUAL BUDGET ACTUAL $2,384 $2,7 $ 5,500 $ 3,002 $2,384 $2,7 $ 5,500 $3,002 PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 F.Y. 2001 A C T UAL ACTUA ESTI MATE D 18 18 18 65 F.Y. 2002 BUDG F.Y. 2002 PR OJECTED 18 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 2001 -2002 • 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 The appropriation to the School District is being increased $365,000 or 6.1 %. Contributions to the KIBSD stated as mill Rate Equivelants 12.Oc 1 O.Oc 8.00 e W 6.00 • A K 4.00 2.00 0.00 FY 2001 is budgeted, others are actual. z' P 8.74 9,01 8.10 7.14 7.40 6'91 6.75 6.10 ! i I 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 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. 66 i i i 1 1 1 1 1 1 1 1 1 1 1 1 1 SCHOOL DISTRICT SUPPORT Professional Services Audit Expense Support Goods & Services Operating Transfers Building & Grounds KIBSD Debt Service Capital Projects Mgmt Information Services TOTAL KIBSD Funding and Expenditures 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 This chart exhibits how school district expenditures have increased over the last ten years while State revenues have not kept pace. The difference has been made up through the Kodiak Island Borough General Fund, and ultimately, the taxpayers. 67 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 ■KIB Education Expenditures MKIBSD State Revenues OKIBSD General Fund Expenditures EXPENDITURES F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $399,600 $502,754 $507,990 $507,990 $508,000 28,666 49,038 37,000 49,339 37,000 39,194 44,349 45,000 35,417 45,000 114,640 22,640 24,000 24,000 50,670 5,655,840 5,556,310 5,966,440 5,966,440 6,331,440 239,030 325,250 239,590 239,590 393,180 303,480 0 0 0 0 264,520 0 0 0 0 $7,044,970 $6,500,341 $6,820,020 $6,822,776 $7,365,290 KIBSD Funding and Expenditures 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 This chart exhibits how school district expenditures have increased over the last ten years while State revenues have not kept pace. The difference has been made up through the Kodiak Island Borough General Fund, and ultimately, the taxpayers. 67 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 ■KIB Education Expenditures MKIBSD State Revenues OKIBSD General Fund Expenditures 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 2001 -2002 • 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 Due to the significant interest earnings in the Facilities Fund, the General Fund no longer has to transfer money to the Debt Service Fund for bond payments. 68 HEALTH & SANITATION Emergency Medical Services Animal Control Ambulance Service Council on Alcoholism State Health Services - Village State Health Services -KANA Women's Resource & Crisis Center American Red Cross Kodiak Baptist Mission Small World Day Care Center Special Olympics Health Center Support Senior Citizen Support Kodiak Respite Care /Hope Resrc Salvation Army Brother Francis Shelter Unallocated Funds Operating Transfers: Debt Service TOTAL EXPENDITURES 777,740 451,780 $1,179,420 $730,888 A1 0 17 -CA's 4 4, {, 3," 69 F.Y. 2001 EXPENDITURES F.Y. 1999 F.Y. 2000 ACTUAL ACTUAL $30,362 $15 52,000 52,000 95,000 65,000 42,388 29,802 12,927 9,342 4,310 1,420 40,925 28,164 3,500 1,750 32,859 18,752 13,000 0 7,000 7,000 4,209 3,363 25,000 25,000 5,200 5,000 8,000 7,500 25,000 25,000 0 0 777,740 451,780 $1,179,420 $730,888 A1 0 17 -CA's 4 4, {, 3," 69 F.Y. 2001 F.Y. 2001 F.Y. 2002 BUDGET ACTUAL BUDGET $0 $0 $0 52,000 52,000 52,000 65,000 0 0 28,809 28,816 21,466 7,662 6,385 0 2,554 2,554 0 36,807 36,807 35,198 1,750 1,750 2,500 17,446 17,446 23,760 0 0 0 7,000 7,000 7,000 4,500 3,672 3,500 24,704 24,704 24,704 5,000 5,000 5,000 7,500 7,500 8,500 25,000 25,000 29,820 0 0 73,472 370,650 370,650 0 $656,382 $589,2 $28 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 2001 -2002 • 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. 70 EDUCATION, CULTURE & RECREATION KMXT Public Radio Historical Society Summer Basketball Kodiak Island Sportsmen Assn Kodiak Arts Council Village Libraries Chiniak Public Library City of Kodiak Library Head Start Kodiak College Kodiak Little League Santa to the Villages Karluk IRA Council KANA Youth Olympics KANA Family Center Kodiak Youth Services Network Girl Scouts Kodiak Football League St. Mary's School Unallocated Funds Operating Transfers TOTAL EXPENDITURES F.Y. 1999 F.Y. 2000 ACTUAL ACTUAL $15,000 $7,500 10,000 5,000 5,000 5,000 2,000 0 16,000 15,000 18,000 16,500 3,000 3,000 3,000 3,000 8,000 8,000 60,000 60,000 5,000 5,000 2,300 2,300 27,500 8,200 2,000 2,000 16,000 12,000 10,000 5,000 1,000 1,000 0 3,000 0 0 0 0 5,130 5,130 $20 $ F.Y. 2001 BUDGET 71 $7,500 4,968 5,000 0 15,000 15,000 3,000 3,000 7,583 60,000 5,000 2,300 0 2,000 12,000 5,000 1,000 0 0 7,433 5,130 F.Y. 2001 ACTUAL $7,500 4,968 5,000 0 15,000 15,000 3,000 3,000 7,583 60,000 5,000 2,300 0 2,000 12,000 5,000 1,000 0 0 0 5,130 F.Y. 2002 BUDGET $7,609 4,500 0 0 15,000 15,000 3,000 3,000 7,583 60,000 5,600 2,300 0 0 12,000 5,000 2,050 0 2,085 11,053 0 $16 $153,481 $1 55, 7 80 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 2001 -2002 N/A Significant Budget Changes N/A 72 TRANSFERS Operating Transfers Mental Health Debt Service Other Capital Projects -KIB TOTAL F.Y. 1999 ACTUAL $0 0 0 $0 EXPENDITURES F.Y. 2000 F.Y. 2001 ACTUAL BUDGET $0 $323,150 33,905 9,000 22,000 0 $55,905 $332, 73 F.Y. 2001 F.Y. 2002 ACTUAL BUDGET $323,150 $0 0 0 0 0 $323,150 $ 0 SPECIAL REVENUE FUNDS 1 1 SPECIAL REVENUE FUNDS REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES The overall revenue budget for Special Revenue Funds is $7,442,949. Inter 18' LAND SALES Land Sale 55% nts & Royalties 6% Miscellaneous 1% Facilities Fund. Fifty -four percent of the total Special Revenue Funds revenue budget is budgeted in the Facilities Fund. This fund will receive $4 million from the Exxon Valdez Oil Spill Trustee Council ( EVOSTC). The KIB entered into an agreement with EVOSTC in December 1995 to sell all of the Borough's rights on Shuyak Island to the State of Alaska. 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. With the last land sale, the interest rate was increased to 12% and a 10% discount was offered for cash payment in full. The amount budgeted for fiscal year 2002 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 $1,313,990. Of the remaining $22,780, $200 is for penalties estimated for Tourism Development with the remaining $22,580 for interest earned based on the cash balance of the Service Areas, Fire Protection Areas, and Lighting Areas funds. The interest budgeted was a conservative one. This was done because of the recent decline in the interest rates. I INTERGOVERNMENTAL REVENUE State Grants Three of our special revenue funds are funded with grant dollars: Child Care Assistance, Alaska Coastal Management Program, and Welfare to Work. The first two are fully funded with state monies and Welfare to Work has both state and federal monies. ' 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 75 Intergovernmental Revenue 11% Property tax 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 2002 is $540,049. Welfare to Work. 7 AAC 78 The goal of the Welfare to Work (WTW) grant is to move Temporary Assistance for Needy Families (TANF) served clients into employment, to increase the duration of that employment, and to increase the earnings of those employed. This grant is financed with State grant dollars and this program is also a formula grant. The Borough works with the State of Alaska Department of Labor to implement this grant. The Department of Labor assists the client in finding suitable, stable work. The estimate for FY 2002 is $201,610. 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 2002 is $25,000 for routine implementation. 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 2002, $92,110, is the remaining amount on the grant. r(I as 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 FY2002 is $12,080. This budgeted figure was given to us by the state. 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 Net Taxable Mill Levy Property Value Tax Womens Bay Road Service Area $41,068,800 2.00 $82,138 Road Service Service Area No. 1 $131,654,819 1.00 $131,655 Monashka Bay Road Service Area $15,013,200 1.50 $22,520 Bay View Road Service Area $5,888,100 1.00 $5,888 Fire Protection Area No. 1 $194,063,900 1.50 $291,096 Womens Bay Fire Department $45,404,282 1.25 $56,755 Woodland Acres Street Light Service Area $24,857,466 0.00 0 KIB Airport Fire Protection District $13,727,450 2.00 $27,455 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 1.8 %. 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 76 1 Borough and have their own bed tax are exempt from collecting on KIB's behalf. Fiscal year 2001 generated $52,322 in revenues; we budgeted 2002 on this amount. I RENTS AND ROYALTIES Office Rent. The Borough charges rent for office space to the Borough departments and outside agencies that have ' offices within the Borough Building. For fiscal year 2002, the Borough is charging an annual rate of $1.75 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 2002, $25,000, is based on the amount of gravel extracted in fiscal year 2001. The royalty rate is $1.25 per cubic yard. 1 1 1 1 77 SPECIAL REVENUE FUND RECAP SPECIAL REVENUE FUNDS BUDGET SUMMARY FISCAL YEAR 2001/2002 Local Emergency Welfare to Buildings & Planning Coastal Womens Bay Service Area Service Area Child Care Land Sales Work Grounds Committee Management Service Area No. 1 No. 2 Beginning Fund Balance $13,668 $200,604 $0 ($244,138) $0 ($147) $185,505 $229,060 $3,897 Revenues Property Taxes 0 0 0 0 0 0 78,500 124,000 0 Bed Tax 0 0 0 0 0 0 0 0 0 P.I.L.O.T. - KIHA 0 0 0 0 0 0 0 2,000 0 Licenses & Permits 0 1,000 0 0 0 0 20,000 0 0 Rents & Royalties 0 25,000 0 394,080 0 0 0 0 0 Land Sales Activities 0 14,500 0 0 0 0 0 0 0 Federal Grants 0 0 92,110 0 0 0 0 0 0 State Shared Revenues 0 0 0 0 0 0 0 5,000 0 State Grants 540,049 0 109,500 0 0 25,940 0 0 0 Kodiak Arts Council 0 0 0 0 0 0 0 0 0 Transportation Revenues 0 0 0 0 0 0 0 0 0 Penalties & Interest 0 0 0 0 0 0 5,280 8,000 200 Miscellaneous 0 0 0 0 0 0 0 0 0 Sale of Shuyak Island 0 0 0 0 0 0 0 0 0 Transfers In 0 0 0 152,900 0 0 0 0 0 Total Revenues & Transfers In 540,049 40,500 201,610 546,980 0 25,940 103,780 139,000 200 Total Available Funds 553,717 241,104 201,610 302,842 0 25,793 289,285 368,060 4,097 Expenditures Child Care Assistance 540,049 0 0 0 0 0 0 0 0 Welfare to Work 0 0 201,610 0 0 0 0 0 0 Resource Management 0 95,750 0 0 0 0 0 0 0 Public Transportation 0 0 0 0 0 0 0 0 0 KIB Buildings 0 0 0 546,980 0 0 0 0 0 Coastal Management 0 0 0 0 0 25,940 0 0 0 Road Maintenance 0 0 0 0 0 0 103,180 201,150 200 Public Safety 0 0 0 0 0 0 0 0 0 Entertainment 0 0 0 0 0 0 0 0 0 Economic Development 0 0 0 0 0 0 0 0 0 Transfers Out 0 0 0 0 0 0 600 0 0 Total Use of Funds 540,049 95,750 201,610 546,980 0 25,940 103,780 201,150 200 Est. Funds Available 6/30/01 $13,668 $145,354 $0 ($244,138) $0 ($147) $185,505 $166,910 $3,897 78 19,690 4,600 287,500 KIB Airport 27,910 Monashka Bay View Fire Womens Bay Fire Woodland Bay Service Road Service Protection Fire Protection Acres Street Kodiak Arts Tourism Area Area Area No. 1 Department District Light Area Council Facilities Fund Development TOTAL 0 0 500 0 0 $61,385 $3,340 $819,280 $200,138 $34,036 $38,614 $62 $21,706,201 $24,944 $23,276,449 19,690 4,600 287,500 52,000 27,910 0 0 0 0 594,200 0 0 0 0 0 0 0 0 52,000 52,000 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 0 419,080 0 0 0 0 0 0 0 0 0 14,500 0 0 0 0 0 0 0 0 0 92,110 1,410 670 5,000 0 0 0 0 0 0 12,080 0 0 0 0 0 0 0 0 0 675,489 0 0 0 0 0 0 51,720 0 0 51,720 0 0 0 0 0 0 0 0 0 0 2,300 200 0 4,500 100 2,000 0 1,313,990 200 1,336,770 0 0 9,000 9,000 0 0 0 0 0 18,000 0 0 0 0 0 0 0 4,000,000 0 4,000,000 0 0 0 600 0 0 0 0 0 153,500 23,400 5,470 302,000 66,100 28,010 2,000 51,720 5,313,990 52,200 7,442,949 84,785 8,810 1,121,280 266,238 62,046 40,614 51,782 27,020,191 77,144 30,719,398 0 0 0 0 0 0 0 0 0 540,049 0 0 0 0 0 0 0 0 0 201,610 0 0 0 0 0 0 0 0 0 95,750 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 546,980 0 0 0 0 0 0 0 0 0 25,940 23,400 5,470 0 0 0 0 0 0 0 333,400 0 0 356,400 66,100 28,010 9,000 0 0 0 459,510 0 0 0 0 0 0 51,720 0 0 51,720 0 0 0 0 0 0 0 0 52,200 52,200 0 0 0 0 0 0 0 607,150 0 607,750 23,400 5,470 356,400 66,100 28,010 9,000 51,720 607,150 52,200 2,914,909 $61,385 $3,340 $764,880 $200,138 $34,036 $31,614 $62 $26,413,041 $24,944 $27,804,489 79 IF PROGRAM BUDGET SUMMARY CHILD CARE ASSISTANCE PROGRAM Program Description Administration of state and federal financial assistance programs that subsidize the cost of child care for eligible low to moderate income families while parents work and/or attend school. Children served are age birth to 13 years. Goal I To 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 2001 -2002 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 child care 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. Significant Budget Changes General funds will be required to maintain the program office at 40 hours per week with one employee. 80 F CJ H s CHILD CARE ASSISTANCE REVENUES AND EXPENDITURES Expenditures Personnel Services F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 Employee Benefits ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 427,529 410,528 464,194 396,384 464,194 State of Alaska Grants $497,522 $479,403 $540,049 $463,388 $540,049 Misc. - Classified 0 4,031 0 0 0 Use of Fund Balance 0 0 0 0 0 Transfers In 0 0 0 0 0 TOTAL $497,522 $483,434 $540,049 $463,388 $540,049 Expenditures Personnel Services $45,046 $40,079 $42,000 $40,745 $42,130 Employee Benefits 11,380 14,171 14,670 14,563 17,110 Day Care Subsidy 427,529 410,528 464,194 396,384 464,194 Support Goods & Services 13,072 15,026 17,185 11,697 16,615 Capital Outlay 0 0 2,000 0 0 TOTAL $497,027 $479,804 $540,049 $463,389 $540,049 PERSONNEL Number of Employees Position: F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2002 Local Administrator 1.0 1.0 1.0 1.0 PERFORMANCE INDICATORS FY 1999 FY 2000 FY 2001 FY 2002 ACTUAL ACTUAL ESTIMATED PROJECTED Average number of children served per month 118 125 143 150 Average number of families served per month 65 68 66 70 81 �I PROGRAM BUDGET SUMMARY RESOURCE MANAGEMENT 13 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. The Borough has recently sold 26,600 acres of land on Shuyak Island for 36 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. Objectives for 2001 -2002 • Conduct Land Sale #14. Significant Budget Changes No significant budget changes. Previous Year's Accomplishments Sale of tax foreclosed property to the U.S. Government to be included in the Kodiak Wildlife Refuge. 82 RESOURCE MANAGEMENT REVENUES AND EXPENDITURES Expenditures Personnel Services F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 Employee Benefits ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 1,566 13,294 47,000 36,161 15,000 Annual Use Permit $3,000 $1,000 $1,000 $1,000 $1,000 Road Fees 50 0 0 0 0 Gravel Sales 57,524 30,000 45,000 16,406 25,000 Principal Payments 137,048 323,464 110,800 112,128 14,500 Cash discounts 0 (19,900) 0 0 0 Interest Payments 21,809 15,897 0 0 0 Other 400 26,475 0 0 0 Land Leases 80 80 0 0 0 Use of Fund Balance 0 0 0 0 55,250 Debt Service 7,220 0 0 0 0 TOTAL $227,131 $377,016 $156,800 $129,534 $95,750 Expenditures Personnel Services $136,187 $87,420 $40,000 $40,000 $52,500 Employee Benefits 23,028 177 0 0 0 Contracted Services 1,566 13,294 47,000 36,161 15,000 Support Goods & Services 26,874 27,522 69,800 24,208 28,250 Capital Outlay 4,012 38,992 0 0 0 TOTAL $191,667 $167,405 $156,800 $100,369 $95,750 PERSONNEL Number of Employees Position: F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2002 Resource Manager 1 0 0 0 PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL E PROJEC Electrical right -of -way permits issued 15 15 0 5 Telephone right -of -way permits issued 7 7 1 2 Tax foreclosed parcels 10 8 7 7 Foreclosed Parcels Redeemed 1 2 2 4 83 I PROGRAM BUDGET SUMMARY WELFARE TO WORK u 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 2001 -2002 • To increase the number of clients and serve the needs of the community. Significant Budget Changes The State of Alaska budget has been adjusted to serve non - native clients as all native clients have been directed to a similar grant taken over by the Kodiak Area Native Association. The budget for 2001 and 2002 has been adjusted to reflect the transfer. The federal budget is based on a three -year grant starting in 1999 for $123,810. Each budget cycle the budget is based on life to date expenditures remaining. 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. A fl 7 11 HI 84 1 WELFARE TO WORK $5,720 $10,275 $4,740 $4,740 $4,740 Professional Fees REVENUES AND EXPENDITURES 135,003 104,025 129,108 F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 731 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Personnel Services 0 5,155 6,700 State of Alaska Grants $93,730 $145,755 $109,500 $134,579 $109,500 Federal Grants 0 16,028 107,783 40,791 92,110 TOTAL $93,730 $161,783 $217,283 $175,370 $201,610 Expenditures DHSS Personnel Services $5,720 $10,275 $4,740 $4,740 $4,740 Professional Fees 87,607 135,003 104,025 129,108 104,025 Support Goods & Services 403 477 735 731 735 DOL Personnel Services 0 5,155 6,700 0 6,700 Employee benefits 0 1,564 1,402 0 1,410 Professional Fees 0 6,671 96,619 40,330 81,400 Support Goods & Services 0 2,638 3,062 461 2,600 TOTAL $93,730 $161,783 $217,283 $175,369 $201,610 am I G �� Al 85 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 maintain Borough owned buildings, parks, and other improvements or facilities at an acceptable level. To pay for snow removal around all Borough facilities, including school buildings. Objectives for 2001 -2002 • Maintain the Borough building, grounds, school buildings and parks. Significant Budget Changes No significant budget changes. 86 BUILDING AND GROUNDS REVENUES AND EXPENDITURES Expenditures Engineering /Facilities F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 Borough Building ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 6,729 3,006 0 3,277 1,130 Rents & Royalties - KIB $140,670 $164,130 $186,390 $186,390 $205,380 -City of Kodiak 64,504 57,910 65,770 65,770 72,460 -KIBSD 82,680 74,680 84,810 84,810 93,440 - Borough Building Annex 6,300 6,000 5,980 8,108 7,680 - Kodiak Tribal Council 5,130 5,130 5,130 9,405 10,260 - Apartment Rent for KANA 400 400 0 400 400 - Mental Health 10 10 0 10 0 -Day Care Assistance 3,940 3,560 3,560 3,560 4,460 Miscellaneous - Classified 0 2,197 0 800 0 Use of Fund Balance 0 0 0 0 0 Transfers In- General Fund KIB 119,770 27,770 29,130 29,130 50,670 Transfers In- Facilities Fund 180,000 100,000 92,000 92,000 102,230 Transfers In -Debt Service 718 3,911 0 854 0 Transfers In- Capital Projects 0 0 0 0 0 TOTAL $604,122 $445,698 $472,770 $481,236 $546,980 Expenditures Engineering /Facilities $2 $183,268 $0 $0 $0 Borough Building 361,213 268,428 328,220 301,488 377,440 KIB Mental Health Center 6,729 3,006 0 3,277 1,130 School Buildings 105,056 178,311 114,000 89,650 140,670 Parks Operation & Maintenance 49,302 29,212 30,550 24,635 27,740 TOTAL $522,302 $662,225 $472,770 $419,050 $546,980 87 PROGRAM BUDGET SUMMARY BUILDING AND GROUNDS FUND - ENGINEERING AND FACILITIES Program Description The Engineering and Facilities Department coordinates, implements, and monitors capital and repair construction projects within the Kodiak Island Borough. The staff manages service district contracts and acts as liaison for the service districts with the public and elected officials. The Engineering and Facilities Department administers municipal codes related to construction and utility improvements. The staff is responsible for grant generation and management, fiscal management of capital and maintenance projects, facilities inspections including deficiency identification and correction, generation of requests for proposals and projects, requests for major equipment purchases, consultant selection and construction contract administration and coordination with other governmental agencies regarding project and regulatory requirements. This ' department is also responsible for issuing and maintaining leases of borough owned buildings and/or land; and issuing driveway, road and woodcutting permits. Goal To ensure the department is responsive to the needs of the citizens and maximizes the benefits obtained for the costs expended. Objectives for 2001 -2002 • Complete construction of the landfill stage 1 closure facilities • Implement driveway permit procedures • Continue with subdivision reviews to aid the Community Development Department • Provide support for the Service Districts • Complete High School re -roof design • Complete design of Anton Larsen Bay Public Access Significant Budget Changes The Engineer/Facilities department has been moved to the General Fund in fiscal year 2001. u F1 D 88 1 W ENGINEERING AND FACILITIES Personnel Services Fringe Benefits Contracted Services Support Goods & Services x Capital Outlay Allocated to Projects TOTAL Position: Engineering and Facilities Director Construction Inspector Secretary III Project Assistant TOTAL EXPENDITURES F.Y. 1998 F.Y. 1999 F.Y. 2000 F.Y. 2001 ACTU F.Y. 1999 F.Y. 2000 F.Y. 2001 PR OJECTED F.Y. 2001 11 F.Y. 2002 15 ACTUAL ACTUAL BUDGET 17 ACTUAL 17 BUDGET Sf of new building construction $72,921 $80,876 50,000 $0 0 $0 $0 21,204 21,067 0 0 0 0 0 0 0 0 69,425 80,754 0 0 0 0 571 0 0 0 (163,548) 0 0 0 0 $2 $ $ $ $ PERSONNEL Number of Employees F.Y. 1998 F.Y. 1999 F.Y. 2000 F.Y. 2001 1 1 1 0 1 0 0 0 1 1 1 0 1 1 1 0 4 3 3 0 PERFORMANCE INDICATORS Note: The Engineering /Facilities department was moved from the General Fund to Special Revenue Funds in fiscal year 1999. In fiscal year 2001, it was returned to the General Fund. 89 F.Y. 1998 F.Y. 1999 F.Y. 2000 F.Y. 2001 ACTU ACTUAL ESTIMATED PR OJECTED Completed Projects 11 15 15 0 Active Projects 17 17 17 0 Sf of new building construction 54,637 50,000 5,000 0 Note: The Engineering /Facilities department was moved from the General Fund to Special Revenue Funds in fiscal year 1999. In fiscal year 2001, it was returned to the General Fund. 89 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 2001 -2002 • Upgrade buildings architectural, mechanical and electrical systems. Significant Budget Changes Building will require more upgrades and maintenance to meet codes. 90 BOROUGH BUILDING EXPENDITURES PERSONNEL Number of Employees Position: Maintenance Worker Department/Office remodels Building enhancement projects PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 ACTUAL A 1 1 3 3 F.Y. 2001 F.Y. 2002 0.5 0.5 F.Y. 2001 F.Y. 2002 3 1 r F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Expenditures Personnel Services $27,867 $32,926 $29,690 $35,471 $21,700 Fringe Benefits 8,077 10,608 7,380 10,392 7,140 Contracted Services 4,968 0 0 0 5,000 Support Goods & Services 297,324 223,668 251,150 255,243 283,600 Capital Outlay 22,977 1,226 40,000 382 60,000 Operating Transfer -Debt Service Other 0 0 0 0 0 TOTAL $361,213 $268,428 $328,220 $301,488 $377,440 PERSONNEL Number of Employees Position: Maintenance Worker Department/Office remodels Building enhancement projects PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 ACTUAL A 1 1 3 3 F.Y. 2001 F.Y. 2002 0.5 0.5 F.Y. 2001 F.Y. 2002 3 1 r 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 2001 -2002 • Maintain insurance on the entire building group. • Maintain grounds of entire building per agreement with Providence. Significant Budget Changes There is a significant reduction in maintenance and operating costs as a result of the contract with Providence Health Systems, which began in fiscal year 1999. 92 MENTAL HEALTH CENTER EXPENDITURES F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Expenditures Personnel Services $683 $1,525 $0 $40 $0 Fringe Benefits 115 311 0 21 0 Contracted Services 0 0 0 0 0 Support Goods & Services 5,931 1,170 0 3,217 1,130 Capital Outlay 0 0 0 0 0 TOTAL $6,72 $ 3,006 $0 $3,277 $1,130 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 have adequate insurance on all Borough owned school buildings. Objectives for 2001 -2002 • To have all Borough -owned school buildings fully insured for fiscal year 2001 -2002. • Continue to provide school -wide roof maintenance support. • Continue to provide snow removal and sweeping of all school parking lots. Significant Budget Changes No significant budget changes 94 SCHOOL BUILDINGS Expenditures Salary & Benefits Contracted Services Support Goods & Services Capital Outlay TOTAL EXPENDITURES F.Y. 1999 F.Y. 2000 ACTUAL ACTUAL F.Y. 2001 F.Y. 2001 F.Y. 2002 BUDGET ACTUAL BUDGET $0 $9,554 $0 $0 $0 4,550 18,675 0 0 18,670 100,156 120,714 112,000 89,650 120,000 350 29,368 2,000 0 2,000 $105,056 $178,311 $114,000 $89,650 $140,670 95 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 2001 -2002 • To construct the Anton Larsen Bay boat launch facility. • To complete the BMX facility. Significant Budget Changes No significant budget changes 96 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. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $8,397 $5,412 $23,730 $4,813 $0 1,780 1,507 6,820 1,570 0 14,550 17,224 0 14,889 14,100 20,825 5,069 0 3,363 13,640 3,750 0 0 0 0 $4 9,3 0 2 $29,212 $30,550 $24, $2 7,74 0 PERSONNEL Number of Employees 0.5 0.5 PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 ACTUAL ACTUAL 1 1 F.Y. 2001 F.Y. 2002 0.5 0 F.Y. 2001 F.Y. 2002 E PRO 0 0 97 PROGRAM BUDGET SUMMARY I 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 2001 -2002 • 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 ❖ Kodiak Island Borough staff were involved in substation review process for the Prince William Sound Tanker Contingency Plan renewal. ❖ A special ACMP/KIBCMP project developed "geographic response plans" for sensitive areas in the Kodiak region, as part of the Kodiak Island Borough's oil spill prevention planning and response strategy. The completed plans are for twenty-one (2 1) discrete sites. Upon review and acceptance by the federal and state governments, the plans were incorporated into the regional oil spill contingency plan. �.P n 98 COASTAL MANAGEMENT $15,000 $15,267 $15,000 REVENUES AND EXPENDITURES Contracted Services 5,755 F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 5,900 Capital Outlay 2,056 State of Alaska Grants $36,090 $25,670 $25,940 $28,440 $25,940 TOTAL $36,090 $2 $2 5,94 0 $ 28,440 $25,940 Expenditures Personnel Services $15,000 $15,267 $15,000 $15,851 $15,000 Contracted Services 5,755 5,785 5,040 8,350 5,040 Support Services 3,280 4,618 5,900 4,240 5,900 Capital Outlay 2,056 0 0 0 0 CMG Special Project 10,000 0 0 0 0 TOTAL $36,091 $25,670 $25,940 $28,441 $25,940 PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL ESTIMATED PROJECTED Vessel and facility contingency plans reviewed 5 3 5 5 Federal and state project reviews 80 60 70 70 Special projects completed 1 1 1 0 I - � 99 PROGRAM BUDGET SUMMARY 1 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 2001 -2002 • The management of this grant will transfer to the City of Kodiak. Significant Budget Changes This grant has historically been managed jointly by the Kodiak Island Borough and the City of Kodiak. With recent changes in staffing, this grant will be managed solely by the City of Kodiak. It is expected that the Kodiak Island Borough will be involved in the management of this grant again 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. n 100 1 LOCAL EMERGENCY PLANNING COMMITTEE REVENUE F.Y. 1999 ACTUAL Revenues State of Alaska Grants 32,204 TOTAL $32,204 Expenditures S AND EXPENDITURES F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL BUDGET ACTUAL BUDGET 30,600 19,500 19,500 0 $30,600 $19,500 $19,500 $ Personnel Services $1,049 $2,178 $0 $0 $0 Contracted Services 29,050 25,941 19,500 16,877 0 Support Goods & Services 2,106 2,481 0 2,862 0 TOTAL $32,205 $30,600 $19,500 $19,740 $ 0 Q r ' � 101 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 and ice removal, ditching and culvert maintenance. Goal To provide safe, well drained roads, free of snow and ice. Objectives for 2001 -2002 • To clean, repair, or create drainage ditches area -wide. • To improve the surfaces of gravel roads. Significant Budget Changes No significant budget changes. 102 WOMENS BAY SERVICE AREA $0 $0 $3,130 $0 $0 Employee Benefits REVENUES AND EXPENDITURES 0 300 0 F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 12,701 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 28,880 Grading /Ditching 43,563 10,193 23,000 Property Taxes $73,863 $76,151 $73,900 $80,956 $78,500 Annual Use Permits 20,000 20,000 20,000 20,000 20,000 State Shared Revenue 8,520 5,875 4,260 4,821 0 Interest Earnings 8,034 10,537 5,280 11,230 5,280 TOTAL $110,417 $112,563 $103,440 $117,007 $103,780 Expenditures Personnel Services $0 $0 $3,130 $0 $0 Employee Benefits 0 0 300 0 0 Snow Removal /Sanding 42,714 50,647 30,000 12,701 30,000 Repairs & Maintenance 9,165 18,200 25,910 75,347 28,880 Grading /Ditching 43,563 10,193 23,000 13,459 23,000 Support Goods & Services (220) 355 21,100 864 21,300 Transfers Out 0 600 0 0 600 TOTAL $95,222 $79,995 $103,440 $102,371 $103,780 PERFORMANCE INDICATORS Number of miles 12 12 12 12 12 Road Service Cost per Mile $7,935 $6,666 $8,620 $8,531 $8,648 103 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 2001 -2002 • To continue encouraging the Borough to pursue the funds for all the roads in the district. Significant Budget Changes No significant budget changes. 104 SERVICE AREA NO. 1 REVENUES AND EXPENDITURES Expenditures Personnel Services F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 Fringe Benefits ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 68,154 46,618 65,000 16,415 65,000 Property Taxes $74,760 $54,117 $108,000 $124,292 $124,000 Payment in Lieu of Taxes 327 237 2,000 349 2,000 State Shared Revenue 8,889 5,024 5,000 4,050 5,000 Penalties & Interest 12,044 11,952 8,000 14,039 8,000 Use of Fund Balance 0 0 28,150 0 62,150 TOTAL $ $71,330 $151,150 $142,7 $20 1,1 5 0 Expenditures Personnel Services $3,047 $3,078 $3,400 $3,041 $3,400 Fringe Benefits 489 351 750 368 750 Snow Removal /Sanding 68,154 46,618 65,000 16,415 65,000 Repairs & Maintenance 32,352 22,531 50,000 35,131 50,000 Grading /Ditching 36,727 30,413 30,000 44,326 30,000 Support Goods & Services 1,628 2,257 2,000 646 52,000 TOTAL $142,397 $105,248 $151,150 $99,926 $201,150 105 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 2001 -2002 • 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. 106 1 1 1 1 1 1 1 1 1 SERVICE AREA NO. 2 REVENU F.Y. 1999 ACTUAL Revenues Interest Earnings $159 TOTAL $159 Expenditures ES AND EXPENDITURES F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL BUDGET ACTUAL BUDGET $199 $200 $203 $200 $199 $200 $203 $200 Support Goods & Services $1 $1 $200 $1 $200 TOTAL $1 $1 $200 $1 $200 PERFORMANCE INDICATORS Number of miles n/a n/a n/a n/a n/a Road Service Cost per Mile $0 $0 $0 $0 $0 107 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 2001 -2002 • 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. r 108 ' MONASHKA BAY ROAD SERVICE AREA REVENUES AND EXPENDITURES Expenditures Personnel Services F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 Snow Removal /Sanding ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 40,722 729 1,500 0 1,500 Property Taxes $19,546 $21,498 $19,690 $22,338 $19,690 State Revenue Sharing 1,855 1,243 1,410 886 1,410 Interest Earnings 2,769 2,749 2,300 3,258 2,300 TOTAL $24,170 $25,490 $23,400 $26,482 $23,400 Expenditures Personnel Services $0 $0 $500 $0 $500 Snow Removal /Sanding 15,073 12,776 12,000 3,996 12,000 Repairs & Maintenance 40,722 729 1,500 0 1,500 Grading /Ditching 1,890 10,258 8,500 6,303 8,500 Support Goods & Services 101 74 900 80 900 TOTAL $57,786 $23,837 $23,400 $10,378 $23,400 PERFORMANCE INDICATORS Number of miles 2 2 2 2 2 Road Service Cost per Mile $28,893 $11,919 $11,700 $5,189 $11,700 109 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 2001 -2002 • To provide safe and adequate roads. Significant Budget Changes No significant budget changes. 110 3 1 1 i 1 1 1 1 1 1 1 BAY VIEW ROAD SERVICE AREA REVENUES AND EXPENDITURES F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 Revenues Property Taxes $4,754 $5,057 $4,600 $5,033 $4,600 State Shared Revenue 675 447 670 371 670 Interest Earnings 245 221 200 242 200 TOTAL $5,674 $5,725 $5,470 $5,646 $5,470 Expenditures Personnel Services $0 $0 $0 $0 $0 Employee Benefits 0 0 0 0 0 Snow Removal /Sanding 7,196 3,920 2,500 879 2,500 Repairs & Maintenance 125 0 1,000 1,823 1,000 Grading /Ditching 1,040 1,071 1,970 1,841 1,970 Support Goods & Services 36 16 0 17 0 TOTAL $8,397 $5,007 $5,470 $4,560 $5,470 PERFORMANCE INDICATORS Number of miles 1 1 1 1 1 Road Service Cost per Mile $8,397 $5,007 $5,470 $4,560 $5,470 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 2001 -2002 • To maintain a force of 20 to 25 trained fire fighters. • To respond with a fire engine and fire fighters within five minutes of an alarm on 90% of all calls. • To increase personnel's expertise in fire prevention and suppression activities. • To finish design and begin construction of new restroom facilities, media library, boiler room and storage loft. • Continue with the design of new truck bay addition. • Replace Squad 13, which carries personnel and equipment. • Replace 25 Motorola Minitor II pagers with Minitor IIl. • Maintain the service district mil rate at 1.5 mils. Significant Budget Changes No significant budget changes. W �V 112 FIRE PROTECTION AREA NO. 1 $50,301 $52,609 $65,000 $56,541 $65,000 Allocated REVENUES AND EXPENDITURES 0 0 2,000 F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 15,000 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Contracted Services 7,484 1,680 19,000 578 Property Taxes $233,217 $252,644 $252,000 $279,146 $287,500 Payment in Lieu of Taxes 654 710 500 524 500 State Shared Revenue 16,221 12,675 5,000 9,320 5,000 Interest Earnings 21,457 36,261 0 49,403 0 Other 37,120 4,859 15,000 0 9,000 Rent 0 0 0 0 0 Instruction 0 0 0 4,979 0 Use of Fund Balance 0 0 0 0 54,400 TOTAL $308,669 $30 7,149 $27 2,500 $3 $356, Expenditures Salaries $50,301 $52,609 $65,000 $56,541 $65,000 Allocated 0 (2,178) 0 0 2,000 Volunteers 9,387 4,839 15,000 9,185 15,000 Fringe Benefits 15,749 13,216 25,500 11,288 25,500 Contracted Services 7,484 1,680 19,000 578 12,000 Support Goods & Services 64,426 61,795 98,000 84,888 100,900 Capital Outlay 4,137 10,719 25,000 0 111,000 Depreciation 0 0 25,000 0 25,000 Transfers Out 990 1,616 0 985 0 TOTAL $152,474 $144,296 $272,500 $163,464 $356,400 113 PROGRAM BUDGET SUMMARY WOMENS BAY FIRE DEPARTMENT Program Description Womens Bay Volunteer Fire Department is responsible for providing fire suppression and fire prevention services to the citizens of Womens Bay Fire Protection Area. The department also provides first responder service for structural fire suppression to the Airport Fire Protection Area. Goal To minimize the impact on life and property attributed to fire through the development and implementation of fire prevention and suppression programs. Objectives for 2001 -2002 • 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 No significant budget changes. J 11 fl 114 1 WOMENS BAY FIRE $689 $38 $1,700 $931 $1,700 DEPARTMENT 0 0 3,000 0 3,000 Contracted Services REVENUES AND EXPENDITURES 0 1,701 2,000 F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 48,350 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues TOTAL $39,307 $31,976 $ $6 0,318 Property Taxes $48,491 $49,896 $48,470 $52,899 $52,000 State of Alaska Grant 3,546 0 0 0 0 State Shared Revenue 428 416 250 259 0 Interest Earnings 6,818 9,979 3,000 11,365 4,500 Other 17 17 0 0 0 Rent 9,000 8,250 9,000 7,870 9,000 Operating Transfers 0 600 0 0 600 TOTAL $ $69,1 $60, $7 $ Expenditures Personnel Services $689 $38 $1,700 $931 $1,700 Fringe Benefits 0 0 3,000 0 3,000 Contracted Services 0 0 0 1,701 2,000 Support Goods & Services 34,819 25,452 45,470 43,381 48,350 Capital Outlay 3,799 6,486 10,550 14,305 11,050 TOTAL $39,307 $31,976 $ $6 0,318 $ 115 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 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 2001 -2002 • To obtain contract fire services for the State Airport Significant Budget Changes The contract for fire services was made with the Womens Bay Volunteer Fire Department rather than the city of Kodiak this year. 116 AIRPORT FIRE PROTECTION DISTRICT REVENUES AND EXPENDITURES F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Property Taxes $29,178 $28,482 $27,910 $13,995 $27,910 Penalties & Interest 586 1,129 100 1,905 100 TOTAL $ $29,611 $28,010 $15,900 $28,010 Expenditures Contracted Services $14,133 $15,138 $27,890 $14,169 $27,890 Support Goods & Services 101 90 120 89 120 TOTAL $14,234 $15,228 $28,010 $14,258 $28,010 117 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 2001 -2002 • To maintain and adequately fund the current street lights throughout Woodland Acres. Significant Budget Changes No significant budget changes. 118 7 3 WOODLAND ACRES STREET LIGHT AREA REVENUES AND EXPENDITURES F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Property Taxes $0 $0 $0 $0 $0 State Revenue Sharing 89 54 0 0 0 Interest Earnings 2,145 2,402 2,000 2,181 2,000 Use of Fund Balance 0 0 7,000 0 7,000 TOTAL $2,234 $2,456 $9,000 $2,181 $9,0 Expenditures Personnel Services $0 $0 $0 $0 $0 Support Goods & Services 5,065 5,098 6,000 5,473 6,000 Capital Outlay 0 0 3,000 0 3,000 TOTAL $5,065 $5,098 $9,000 $5,473 $9,000 119 i PROGRAM BUDGET SUMMARY KODIAK ARTS COUNCIL Program Description The Kodiak Arts Council serves the Kodiak Island Borough as a leader and representative in matters that affect the arts, and works with the Kodiak Island Borough School District and other community agencies to facilitate arts education. The Kodiak Arts Council facilitates arts education programs and services; presents a Performing Arts Series of touring artists and local artists and performances; produces theater, dance, music and cultural events; serves local artists and arts organizations; offers youth arts programs, including summer programs; advocates for arts awareness, development and support; works with Kodiak's diverse peoples to facilitate cultural development and multi - cultural awareness and preservation; encourages community understanding, tolerance, unity, and respect through cultural education, participation, and sharing. Goal To increase 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 2001 -2002 • 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 which 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. u F 120 1 KODIAK ARTS COUNCIL $34,736 $42,205 $42,270 REVENUES AND EXPENDITURES $42,270 Employee Benefits F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 912 0 TOTAL Council Reimbursement $ 44,696 $53,518 $51,720 $52,465 $51,720 TOTAL $44,696 $53,518 $51,720 $52,465 $51,720 Expenditures Personnel Services $34,736 $42,205 $42,270 $42,271 $42,270 Employee Benefits 6,620 10,345 9,450 9,367 9,450 Insurance and Bonding 981 851 0 912 0 TOTAL $42,337 $53,401 $51,720 $52,550 $51,720 PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL ESTIMATED PROJECTED Membership (corporations, businesses, families & individuals) 795 795 825 825 Audiences: Community Performances 9,065 9,150 7,000 7,000 Student/School Events 6,500 6,500 6,000 6,000 Classes /Workshops /Exhibits 2,215 2,225 2,225 2,225 121 PROGRAM BUDGET SUMMARY FACILITIES FUND Program Description This fund was established with the proceeds from the sale of Shuyak Island. The Borough entered into an agreement with the Exxon Valdez Oil Spill Trustee Council to sell all of its rights on Shuyak Island for $42 million to the State of Alaska. The Borough received $8 million in fiscal year 1996, $2,194,266 in fiscal year 1997, $4,000,000 in fiscal years 1998, 1999, 2000 and 2001 and will receive the balance as follows: FY02 $ 4,000,000 FY03 $11,805,734 $6 million of the proceeds was used for the Kodiak Fisheries Research Center in FY96 and the remainder of this money is being 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 2001 -2002 • The Borough would like to realize a 5% to of return on our investments in FY 2002. Significant Budget Changes No significant budget changes. 122 FACILITIES FUND REVENUES AND EXPENDITURES F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Interest Earnings $681,413 $925,970 $1,385,888 $1,192,199 $1,313,990 Proceeds - Shuyak Island 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 TOTAL $4,68 1,413 $4,925,97 $5,385, $5, 192,199 $5,313, Expenditures Contribution to Fund Balance $0 $0 $4,598,812 $0 $4,706,840 Operating Transfers Building and Grounds & 180,000 100,000 92,000 92,000 102,230 Debt Service `�' 0 278,561 393,330 393,330 504,920 Capital Projects 296,000 200,640 301,746 301,746 0 TOTAL $ 47 6, 000 $5 79,201 $5,385, $787,07 $5,313,990 Facilities Fund - Fund Balance FY 1997 - FY 2001 Actual, FY 2002 - FY 2006 Projected 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 final payment from the State of ka will be received here, in FY03 FY1997 FY1998 FY1999 FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 123 PROGRAM BUDGET SUMMARY TOURISM DEVELOPMENT Program Description The purpose of this fund is to promote increased development of the tourism industry and various tourism programs within the Kodiak Island Borough. Goal Implement tourism development activities including, but not limited to, fishing, bear viewing, hiking and lodging. Objectives for 2001 -2002 • To fund a variety of tourism packages available within the Kodiak Island Borough. Significant Budget Changes No significant budget changes. U `e-1 f 1V'k,g,5 124 TOURISM DEVELOPMENT $10,000 $0 $0 $0 $0 Kodiak Convention Bureau REVENUES AND EXPENDITURES 37,900 37,900 37,900 F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 0 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 5,000 Support Goods & Services (4) 0 0 Bed Tax Revenue $39,609 $37,888 $42,700 $42,510 $52,000 Interest Earnings 0 0 200 67 200 TOTAL $ $3 $4 2,90 0 $ 42,577 $5 Expenditures Contracted Services $10,000 $0 $0 $0 $0 Kodiak Convention Bureau 28,600 37,900 37,900 37,900 47,200 Alaska Ocean Seas & Fisheries 0 24 0 0 0 Village portion 0 0 5,000 0 5,000 Support Goods & Services (4) 0 0 16 0 TOTAL $ $ $42, $37,916 $52,2 125 DEBT SERVICE FUNDS H DEBT SERVICE FUND Debt Administration The necessity to incur debt in order to finance the capital program carries with it the obligation to manage the debt program effectively. As a result, the level of outstanding debt and the borough's ability to incur and repay additional debt bear careful examination. The Kodiak Island Borough has a written debt policy in the Kodiak Island borough Code, Title 3 — Revenue and Finance, Chapter 3.01 — Fiscal Policy, 3.01.030 ' Debt Policies. The policy is used to analyze the existing debt position of the borough and assess the impact of future financing requirements on the borough's ability to service additional debt. Review and analysis of the Borough's debt provides a capital financing plan for infrastructure and other improvements. Both available resources and Borough needs drive the Borough's debt issuance program. Long -term projected financing is linked with economic, demographic and financial resources expected to be available to repay the debt. The use of debt ratios is only one tool of many in determining a course of action and is not used exclusively in making decisions. Decisions regarding the use of debt is based upon a number of factors including, but not limited to, the long -term needs of the Borough and the amount of resources available to repay the debt. The Kodiak Island Borough has a five year Capital Improvement Program. Each year the assembly updates the program to maintain the list of needed capital improvement ' priorities. Capital funds spent on projects will result in long -term economic growth beyond the initial capital expenditure and will in turn contribute significantly to the economy and revenue for many years. Legal Debt Margin 1 L 1 The State of Alaska Statutes and the Kodiak Island Borough Code do not establish a legal debt margin. The voters of the Kodiak Island Borough ultimately determine the amount of debt that can be outstanding. The citizens of the borough pass a ballot question giving the Borough the authority to issue bonds to fund projects. The Borough maintains debt at a manageable level considering economic factors including population, assessed valuation, and other current and future tax- supported essential service needs. Debt Per Capita 1,600 1,400 1,200 1,000 800 6 600 400 200 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 Y"M 127 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. Net Debt Per Assessed Value 4d0% 4.00% 3.50% 3.00% 2.50% 2.00% \X� 1.50% (J� 7.00% 0.50% 000% 1992 1993 1994 1995 1996 1997 1995 19% 2000 2001 2002 Yew The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed fifteen (15) percent. Debt Service Expense Per Gavernemennl funds Expense 20% 18% 16% 14% m 12% a B ro 10% m o. 8% 6% 4% 2% 0% 1986 1988 1990 1992 1994 1996 1998 2000 2002 Years 128 1 1 1 1 1 1 1 1 1 1 1 1 i i i 1 1 1 1 Summary of Outstanding Debt General Obligation Bonds 129 Outstanding FY 2002 Requirements Outstanding Balance Balance July 1,2001 Principal Interest June 30,2002 General Obligation Bonds Series 1993 4,505,000 825,000 240,528 3,680,000 General Obligation Bonds Series 1994 1,030,000 0 55,620 1,030,000 General Obligation Bonds Series 1998 9,495,000 50,000 408,920 9,445,000 General Obligation Bonds Series 2000E 1,485,000 120,000 87,715 1,365,000 General Obligation Bonds Series 2000F 1,175,000 80,000 107,931 1,095,000 Total $17,690,000 $1,075,000 $900,714 $16,615,000 129 SUMMARY OF BONDED DEBT SERVICE REQUIREMENTS TO MATURITY AS OF JUNE 30, 2002 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 $ 21,754,268 130 GENERAL OBLIGATION BONDS, 1993 SERIES A RETIREMENT SCHED 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. 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 $ 4,125,770 131 GENERAL OBLIGATION BONDS, 1994 SERIES A RETIREMENT SCHEDULE 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. 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 S 111,240 S 1,030,000 139,050 S 1,280,290 132 C GENERAL OBLIGATION REFUNDING BONDS, 1998 SERIES A RETIREMENT SCHEDULE 1 u I n 1 1 _I F1 F1 i 1998 Bond Issue This issue, dated December 7, 1 998, 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. F'�r" "tl 1 133 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 F'�r" "tl 1 133 GENERAL OBLIGATION BOND, 2000 SERIES E RETIREMENT SCHEDULE 2000E BOND ISSUE This issue, dated December 12, 2000, was issued under a book entry system registered in the name of Cede & Company, as Nominee of the Depository Trust Company, New York, New York, the securities depository for the 2000 Series E Bond. This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was rendered by bond council, W ohlforth, 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. 134 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 $ 1,723,388 134 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. 135 Interest Principal Interest Fiscal Interest due due due year rate August 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 $ 1,530,263 135 LONG TERM DEBT The following is a summary of long -term debt for the year ended June 30, 2002 Interest Principal Payments Authorized Prior Years Fiscal Year 2002 Issue Maturity Fiscal Balance at Retired/ Balance at Type of Debt Rates Dates Date Dates Dates Amount Year Amount Issued Retired July 1, 2001 Issued Refunded June 30, 2002 General Obligation School 66-80% 8/1 -2/1 5/1/89 8/1/00 Refunding Bonds - 1989 Series 0 1989 10,000,000 10,000,000 10,000,000 0 0 0 0 General Obligation 3.90 -7.00% 8/15 -2/15 11/15/93 2/15/06 2 /15/03 860,000 Bonds - 1993 Series 2115/04 900,000 2/15/05 940,000 2/15/06 980,000 3,680,000 1994 9,215,000 9,215.000 4,710,000 4,505,000 0 825,000 3,680,000 General Obligation 5.40 -5.50% 2/15/07 11/15/93 2/15/14 2 /15/07 1,030,000 Bonds - 1994 Series 1,030,000 1994 9,985,000 9,985,000 8,955,000 1,030,000 0 0 1,030,000 General Obligation 3.254.30% 8/15 -2/15 12/22/98 2/15/14 2 /15/03 50,000 Bonds - 1998 Series 2/15/04 55,000 2115/05 55,000 2/15/06 60,000 2/15/07 60,000 2/15/08 1,150,000 2/15/09 1,200,000 2/15110 1,250,000 2/15/11 1,305,000 2/15/12 1,360,000 2/15/13 1,420,000 2/15/14 1,480,000 9,445,000 1999 9,740,000 0 245.000 9,495,000 0 50,000 9,445,000 General Obligation 4.75 -5.00% 8/01 -02/01 12/12/00 2/1/11 2 /1/03 125,000 Bonds - Series 2000E 2/1/04 130,000 2/1/05 135,000 2/1/06 145,000 2/11/07 150,000 2/11/08 160,000 2/1/09 165,000 2/1/10 175,000 211111 180,000 136 I f f i t ff f -� /"m rpm rpm rpm rwx " [ =z f ` I I I - I 2/1/03 General Obligation 8.875 - 7150% 8/01 -02/01 12/12/00 2/1/11 2 /1/04 Bonds - Series 2000F 2/1/05 2/1/06 2/1/07 2/1/08 2/1/09 2/1/10 2/1/11 1,365,000 2001 1,485,000 0 0 1,485,000 0 120,000 1,365,000 85,000 95,000 105,000 110,000 120,000 130,000 140,000 150,000 160,000 1,095,000 2001 1,175,000 0 0 1,175,000 0 80,000 1,095,000 16,615,000 41,600,000 29,200,000 23,910,000 17,690,000 0 1,075,000 16,615,000 137 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 2000 -2001 • To meet all debt service requirements when due, thus avoiding any charges for penalties or interest. Significant Budget Changes No new bond issues are envisioned for this fiscal year. No issues have been authorized and are un- issued. 138 DEBT SERVICE - EDUCATION AND HEALTH REVENUES AND EXPENDITURES Expenditures EDUCATION Professional Fees F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 Support Goods and Services ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 360,000 375,000 390,000 390,000 410,000 State Shared Revenues 20,833 20,833 20,840 20,833 20,840 Debt Reimbursement- current $1,634,098 $1,604,897 $1,636,140 $1,617,592 $829,370 Debt Reimbursement - 2 yr lag 16,500 16,500 0 16,500 0 Interest Earnings 0 23,699 0 24,718 1,000 Other 1,834 0 0 0 0 Use of Fund Balance 0 0 0 0 0 Transfers In 1,024,270 1,055,591 1,194,600 1,194,600 1,159,840 Proceeds on Bond Refund 9,764,236 0 0 0 0 TOTAL REVENUES $12,440,938 $2,700,687 $2,830,740 $2,853,410 $1,990,210 Expenditures EDUCATION Professional Fees $0 $2,100 $0 $0 $0 Support Goods and Services 964 1,289 27,700 4,982 27,700 Principal Payments 360,000 375,000 390,000 390,000 410,000 Loan Payable - EPA 20,833 20,833 20,840 20,833 20,840 School Bonds - 1989 1,015,000 1,080,000 1,155,000 1,155,000 0 General Obligation 1993 370,000 385,000 400,000 400,000 415,000 General Obligation 1998 75,000 25,000 25,000 25,000 25,000 General Obligation 2000 E 0 0 0 0 120,000 General Obligation 2000 F 0 0 0 0 80,000 Interest Payments $12,533,722 $2,768,198 $2,830,740 $2,766,892 $1,990,210 School Bonds - 1989 190,928 118,380 40,430 40,425 0 General Obligation - 1993 151,535 137,105 121,510 121,513 104,710 General Obligation - 1994 151,648 28,080 28,080 28,080 28,080 General Obligation - 1998 30,899 207,440 231,500 206,503 205,570 General Obligation 2000 E 0 0 0 0 87,720 General Obligation 2000 F 0 0 0 0 107,930 Refunded Bond Expenses 4,932,243 0 0 0 0 SUBTOTAL EDUCATION $6,939,050 $2,005,227 $2,050,060 $2,002,335 $1,222,550 HOSPITAL Professional Fees $0 $2,100 $0 $0 $0 Support Goods & Services 648 960 16,700 584 1,000 Principal - 1993A GO Bond 360,000 375,000 390,000 390,000 410,000 Principal - 1998 GO Bond 75,000 20,000 25,000 25,000 25,000 Interest - 1993A GO Bond 148,243 134,203 119,020 119,015 102,640 Interest - 1994A GO Bond 148,518 27,540 27,540 27,540 27,540 Interest - 1998 GO Bond 30,269 203,168 202,420 202,418 201,480 Refunded Bond Expenses 4,831,994 0 0 0 0 SUBTOTAL HOSPITAL $5,594,672 $762,971 $780,680 $764,557 $767,660 TOTAL EXPENDITURES $12,533,722 $2,768,198 $2,830,740 $2,766,892 $1,990,210 139 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 200 -2001 • 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 Revenues Transfers In: General Fund KIB Bayside Fire Station TOTALTRANSFERSIN Expenditures Employee Benefits Transfers Out: General Fund Land Sale Fund Buildings and Grounds Fire Service TOTAL EXPENDITURES REVENUES AND EXPENDITURES F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $0 $33,905 $9,000 $0 $0 990 1,616 0 985 0 $990 $35,521 $9,000 $985 $0 $0 $0 $9,000 $0 $0 32,632 21,745 0 18,154 0 7,220 0 0 0 0 718 3,911 0 854 0 0 0 0 0 0 $40,570 $25,656 $9,000 $19,008 $0 141 Fl 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 $272,651 at the end of fiscal year 2001/02. 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 7,000,000 6,000,000 5,000,000 m 4,000,000 m 3,000,000 LL 2,000,000 1,000,000 1 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 Years t Bond Ratings ' The Borough's bond ratings are further evidence of its financial strength. Moody's Investors Standard Service And Poors Fitch's 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 1 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 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 2000 -2001 • To administer professional and construction contracts in a manner consistent with the appropriate legal requirements, Borough policies, and department needs for each project. Significant Budget Changes No significant budget changes. 143 Capital Projects FY 2001 Completed FY 2002 FY 2002 Summary by Fund L -T -D Budget Projects Additions L -T -D Budget Revenues: Fund 410 - Borough Capital Projects $ 4,017,545 $ 1,807,903 $ 45,000 $ 2,254,642 Fund 420 -State Capital Grant/Loan 1,505,000 25,000 1,530,000 Fund 430 -State Capital Grants 3,057,968 10,000 3,047,968 Fund 490 -State Capital Grant/Loan 3,000,000 3,000,000 Total Revenues: $ 11,580,513 $ 1,817,903 $ 70,000 $ 9,832,610 Projects: Fund 410 - Borough Capital Projects $ 4,017,575 $ 1,762,933 $ - $ 2,254,642 Fund 420 -State Capital Grant/Loan 1,505,000 - 25,000 1,530,000 Fund 430 -State Capital Grants 3,057,968 10,000 - 3,047,968 Fund 490 -State Capital Grant/Loan 3,000,000 - 3,000,000 Total Projects: $ 11,580,543 $ 1,772,933 $ 25,000 $ 9,832,610 144 Previous Activity Activity Activity Activity Activity Years Activity FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 $ 2,209,642 $ 45,000 $ - $ $ - $ - 1,505,000 25,000 - - - 957,025 2,090,943 - - "'° 2,231,804 768,196 - - $ 6,903,471 $ 2,929,139 $ - $ $ - $ MA $ 557,840 $ 1,694,802 $ 1,000 $ 1,000 $ - $ 300,958 1,229,042 - 918,833 799,821 1,329,314 2,231,804 768,196 - - ' $ 4,009,435 $ 4,491,861 $ 1,330,314 $ 1,000 $ $ � I � I 1I 1� 1 145 1 Capital Projects Fund 410 - Borough Capital Projects: Revenues: Interest Earnings Sale of 2000 Series E Taxable Bond Total Revenues Operating Transfers In: General Fund Facilities Fund Debt Service Bayside Fire Department Total Operating Transfers In Total Revenues FY 2001 Completed L -T -D Budget Projects _ $ 117,161 $ - $ 1,192,870 $ 1,310,031 $ - $ $ 1,448,880 $ 949,269 $ - $ 499,611 790,386 790,386 - - 68,248 68,248 - 400,000 - - 400,000 $ 2,707,514 $ 1 ,807,903 $ - $ 899,611 $ 4,017,545 $ 1,807,903 $ 45,000 $ 2,254,642 FY 2002 FY 2002 Additions L -T -D Budget 45,000 $ 162,161 1,192,870 45,000 $ 1,355,031 Projects: 85 Village Metals Removal $ 150,000 $ - $ - $ 150,000 105 Anton Larsen Dock 140,000 - - 140,000 114 State Airport Improvements 11,000 - - 11,000 117 Heliopad Striping 3,000 - - 3,000 128 Peterson School 1,169,450 1,169,450 - 130 East Elementary Doorways 4,200 - - 4,200 133 Red Cross Building Repairs 12,000 - - 12,000 145 Computer Software Acquisition 465,747 465,747 - - 146 BMX Bike Trail 55,000 - 55,000 152 High School Roof Replacement Design 72,800 72,800 - 159 Borough Parks 26,500 - 26,500 172 Nixon Ranch Road Project 23,000 23,000 - 173 Bayside Classroom Equipment 75,000 - - 75,000 174 Bayside Storage Addition & Engine Bay 400,000 - 400,000 182 State Fair & Rodeo Water Project 25,000 - - 25,000 183 School Freezer Relocation 31,869 31,869 - - 00101 High School Roof Repair 67 67 - - 00102 Bayside Underground Electrical 22,000 - - 22,000 00105 Matching School Repair FY -00 54,330 - - 54,330 00106 MIS Study 30,000 - - 30,000 01101 Matching School Repair FY -01 53,742 - - 53,742 01105 High School Roof Repair 968,106 - - 968,106 400 Undesignated 224,764 - (200,000) 24,764 Transfers Out - Fund 100 - 200,000 200,000 Total Borough Projects $ 4,017,575 $ 1,762,933 $ $ 2,254,642 1 146 Previous Activity Activity Activity Activity Activity Years Activity FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 $ 117,161 $ 45,000 $ - $ - $ - $ - 1,192,870 - - - - - $ 1,310,031 $ 45,000 $ - $ - $ - $ - $ 499,611 $ - $ - $ - $ - $ _ 400,000 - - - - - $ 899,611 - $ - $ - $ - $ _ $ 2,209,642 $ 45,000 $ - $ - $ - $ - $ 120,994 $ 29,006 $ - $ - 139,580 420 - - - - 60 10,940 - - - - - 1,000 1,000 1,000 - - - 4,200 - - - - 6,778 5,222 - - - - 49,278 5,722 10,231 16,269 48,200 26,800 - - - - 20 399,980 15,308 9,692 - 22,000 - - - - 54,330 - 29,983 17 - - - - 53,742 - 4,572 963,534 24,764 - 200,000 - - - - $ 557,840 1,694,802 $ 1,000 $ 1,000 147 Kodiak Island Borough Capital Improvements Program Fiscal Years 2001 -02 through 2005 -06 Fund 410 Project Title: Village Metals Removal Project Number: 85 Project Description: Metals Removal from the Villages Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 Administration $ 10,000 $ 9,419 $ 581 $ 581 $ $ $ $ Land - - - - Site investigation - - - Design Services - - - - Construction 140,000 111,575 28,425 28,425 — Equipment - - - - Other Services - - - - Contingency - Overhead - Totals $ 150,000 $ 120,994 $ 29,006 $ 29,006 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None Project Title: Anton Larsen Dock Project Number: 105 Project Description: Repair Anton Larsen dock. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 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 Funding Operating Budget Effect: $5,000 per year from Buildings and Grounds Fund 1 [ft } Kodiak Island Borough Capital Improvements Program Fiscal Years 2001 -02 through 2005 -06 Fund 410 Project Title: State Airport lmprovements Project Number: 114 Project Description: Repair old float plane crash rescue area and float plane access. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 Administration $ 60 $ 60 $ $ $ $ $ $ Land - - Site investigation Design Services - - - Construction 10,940 10,940 10,940 Equipment - _ _ Other Services Contingency Overhead - - - _ Totals $ 11,000 $ 60 $ 10,940 $ 10,940 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: $1,000 per year from Buildings and Grounds Fund Project Title: Helipad Striping Project Number: 117 Project Description: Paint stripes on the helipad. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2004 -05 Administration $ $ $ $ $ $ $ $ _ Land Site investigation Design Services _ _ _ _ Construction 3,000 3,000 1,000 1,000 1,000 Equipment Other Services Contingency Overhead - _ _ _ Totals $ 3,000 $ $ 3,000 $1,000 $1,000 $1,000 $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None 149 Kodiak Island Borough Capital Improvements Program Fiscal Years 2001 -02 through 2005 -06 Fund 410 Project Title: East Elementary Doorways Project Number: 130 Project Description: Install a new interior door at East Elementary. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 Administration $ 200 $ $ 200 $ 200 $ $ $ $ Land - - - - Site investigation - Design Services - - - - Construction 4,000 6,589 4,000 4,000 Equipment - - - - Other Services Contingency Overhead - - - Totals $ 4,200 $ $ 4,200 $ 4,200 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None Project Title: Red Cross Building Repairs Project Number: 133 Project Description: Complete ADA accessibility with driveway and ramp Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 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 Funding Operating Budget Effect: None 1 [I 1 i e 150 Kodiak Island Borough Capital Improvements Program Fiscal Years 2001 -02 through 2005 -06 Fund 410 Nor= Project Title: Project Description: Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals BMX Bike Ti-ail Project Number: 146 Construct a hike trail fa• public use. Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 $ 6,000 $ 5,553 $ 447 $ 447 $ $ $ $ 49,000 43,725 5,275 5,275 $ 55,000 $ 49,278 $ 5,722 $5,722 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: $10,000 per year from Buildings and Grounds Fund Project Title: Project Description: Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals Borough Parks Project Number: 159 Renovation of Boa parks. Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 $ 500 $ $ 500 $ 500 $ $ $ $ 20,000 10,231 9,769 9,769 6,000 - 6,000 6,000 $ 26,500 $ 10,231 $ 16,269 $ 16,269 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: $2,000 per year 151 Kodiak Island Borough Capital Improvements Program Fiscal Years 2001 -02 through 2005 -06 Fund 410 Project Title: Bayside Classroom Equipment Project Number: 173 Project Title: : Project Description: Divider wall for classroom Project Description: Addition of storage room for classroom and other equipment, Expenditure Category Estimated Prior Years Project additon of one engine bay, install sprinkler system in classroom. Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 Administration $ 5,000 $ 1,035 $ 3,965 $ 3,965 $ $ $ $ Administration Land - - - Land �. Site investigation - - - " Design Services 5,000 - 5,000 5,000 Construction 63,000 47,165 15,835 15,835 Equipment Equipment - - - - 2,500 2,500 1,000 Other Services 2,000 2,000 2,000 Contingency - - Overhead - - Totals $ 75,000 $ 48,200 $ 26,800 $ 26,800 $ $ $ $ , Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None I Cost Beyond 5 -year program: None Source of Funding: Special Revenue Fund /Bayside Fire Department Operating Budget Effect: $10,000 per year 152 Project Title: : Ba sid Stora e Addition & Engine Bay Project Number: y Storage 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 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 Administration $ 20,000 $ 20 $ 19,980 $ 5,000 $ 14,980 $ $ _ $ _ Land - - - Site investigation - - " Design Services 27,500 27,500 27,500 Construction 350,000 350,000 350,000 Equipment - - Other Services 2,500 2,500 1,000 1,500 Contingency - - Overhead - - Totals $ 400,000 $ 20 $ 399,980 $ 6,000 $ 393,980 $ $ $ Cost Beyond 5 -year program: None Source of Funding: Special Revenue Fund /Bayside Fire Department Operating Budget Effect: $10,000 per year 152 -y Kodiak Island Borough Capital Improvements Program Fiscal Years 2001 -02 through 2005 -06 Fund 410 Project Title: Project Description: Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals State Fair & Rodeo Water Project Project Number: 182 Upgrade water system. Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 $ 5,000 $ $ 5,000 $ 5,000 $ - $ $ $ 2,000 2,000 2,000 18,000 15,308 2,692 2,692 $ 2 $ 15,308 $ 9,692 $ 9,692 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None Project Title: Project Description: Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals Bayside Underground Electrical Project Number: 00102 Replace power pole with underground electric. Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 $ 2,000 $ $ 2,000 $ 2,000 $ $ $ $ 20,000 20,000 20,000 $ 22,000 $ $ 22,000 $ 22,000 $ $ $ $ V Cost Beyond 5 -year program: None Source of Funding: General Fund Operating Budget Effect: None 153 Kodiak island Borough Capital Improvements Program Fiscal Years 2001 -02 through 2005 -06 Fund 410 Project Title: High School Roof Repair Project Number: 01105 Project Description: Sale of Series 2000F General Obligation Bonds Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 Administration $ 968,106 $ 4,572 $ 963,534 $ 963,534 $ - $ - $ - $ _ Land - - _ _ Site investigation Design Services Construction Equipment Other Services Contingency Overhead - - _ Totals $ 968,106 $ 4,572 $ 963,534 $ 963,534 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Fund Operating Budget Effect: None 154 1 1 1 1 1 1 1 1 1 1 1 1 1 CAPITAL PROJECTS FY 2001 Completed FY 2002 FY 2002 Fund 420 -State Capital Grant/Loan L -T -D Budget Projects Additions L -T -D Budget Revenues: Interest $ 20,000 $ - $ 25,000 $ 45,000 2000 E General Obligation Bonds 1,485,000 - 1,485,000 Total Revenues[Transfers In $ 1,505,000 $ $ 25,000 $ 1,530,000 Projects: 01102 High School Roof Repair $ 1,505,000 $ $ 25,000 $ 1,530,000 Total Project $ 1,505,000 $ - $ 25,000 $ 1,530,000 156 Previous Activity Activity Activity Activity Activity Years Activity FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 $ 20,000 $ 25,000 $ $ - $ _ $ 1,485,000 $ 1,505,000 $ 25,000 $ - $ - $ $ _ $ 300,958 $ 1,229,042 $ - $ - $ _ $ $ 300,958 $ 1,229,042 $ $ - $ _ $ _ 157 Project Title: High School Roof Repair Project Number: 01102 Project Description: Sale of Series 2000E General Obligation Bonds Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 Administration $ 20,000 $ 10,866 $ 9,134 $ 9,134 $ - $ - $ - $ - Land - - - Site investigation Design Services - - - - Construction 1,392,386 290,092 1,102,294 1,102,294 Equipment - - - - Other Services - - - Contingency 117,614 117,614 117,614 Overhead - - - - Totals $ 1,530,000 $ 300,958 $ 1,229,042 $ 1,229,042 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Fund Operating Budget Effect: None 158 CAPITAL PROJECTS FY 2001 Completed FY 2002 FY 2002 1,585,800 Fund 430 -State Capital Grants L -T -D Budget Projects Additions L -T -D Budget 177 Anton Larsen Bay Boat Ramp Revenues: - 400,000 184 Oil Spill Response Equipment 400,000 - - 400,000 Interest Earnings $ - $ $ $ 10,000 10,000 Clean Water Grant/DEC 50,000 - 50,000 01100 High School Roof Repair FY -01 Loan Proceeds - Karluk Clean Water Project 350,000 - 350,000 $ 3,047,968 KIB Waste Management Implementation 1,585,800 - 1,585,800 Anton Larsen Bay Boat Ramp 400,000 - 400,000 Oil Spill Response Equipment 400,000 - 400,000 High School Roof Repair 252,168 - 252,168 Island Lake Creek Fish Passage 10,000 10,000 Tide Gate 10,000 - - 10,000 Total Revenues/Transfers In $ 3,057,968 $ 10,000 $ - $ 3,047,968 Projects: 142 Clean Water Fund /Karluk 50,000 50,000 164 KIB Waste Management Implement 1,585,800 - 1,585,800 = 169 Clean Water Fund /Karluk Construction 350,000 - - 350,000 177 Anton Larsen Bay Boat Ramp 400,000 - - 400,000 184 Oil Spill Response Equipment 400,000 - - 400,000 00100 High School Roof Repair FY -00 126,770 - - 126,770 00103 Island Lake Creek Fish Passage 10,000 10,000 - 00104 Tide Gate 10,000 - - 10,000 01100 High School Roof Repair FY -01 125,398 - 125,398 Total State Grant Projects $ 3,057,968 $ 10,000 $ $ 3,047,968 Ll 160 1 Previous Activity Activity Activity Activity Activity Years Activity FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 23,190 26,810 82,083 267,917 163,236 1,422,564 88,169 311,831 400,000 199,042 53,126 1,304 8,696 $ 957,025 $ 2,090,943 $ we 23,191 26,809 163,236 93,250 1,329,314 - 89,189 260,811 88,169 311,831 354,702 45,298 - 73,644 53,126 1,304 8,696 125,398 _ $ 918,833 $ 799,821 $ 1,329,314 $ 161 Kodiak Island Borough t Capital Improvements Program Fiscal Years 2001 -02 through 2005 -06 ' Fund 430 Project Title: Clean Water Fund Project Project Number: 142 Total Cost Project Description: Design and prelimanary construction of new Km luk landfill. 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 Expenditure Category Estimated Prior Years Project $ 93,250 $ 93,250 $ $ $ 1,385,800 58,834 Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 ' Administration $ 16,000 $ 15,790 $ 210 $ 210 $ $ $ $ - Land - - - - Site investigation - - - Design Services 6,800 6,798 2 - , Construction 27,200 603 26,597 26,599 Equipment Other Services - - - - - Contingency Overhead - - - - Totals $ 50,000 $ 23,191 $ 26,809 $ 26,809 $ - $ - $ - $ - Cost Beyond 5 -year program: None , Source of Funding: State Grant Operating Budget Effect: None Project Title: Project Description: Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals KIB Waste Management Implementation Project Number: 164 Implementation of waste management plan developed under EVOSTC project. Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 $ 190,000 $ 98,149 $ 91,851 $ 93,250 $ 93,250 $ $ $ 1,385,800 58,834 1,326,966 1,232,318 10,000 6,254 3,746 3,746 $ 93,250 $ 1,329,314 $ $ $ $ 1,422,564 $ 1,585,800 $ 163,236 Cost Beyond 5 -year program: None Source of Funding: State Grant Operating Budget Effect: None 162 Kodiak Island Borough Capital Improvements Program Fiscal Years 2001 -02 through 2005 -06 Fund 430 Project Title: Clean Water Fund /Karluk Construction Project Number: 169 Project Description: Construct a new landfill in Karluk. investigate the needs for sports fishing improvements in Anton Larsen Bay. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 Administration $ 48,750 $ 3,769 $ 44,981 $ 44,981 $ $ $ $ Land - - - - ' -- Site investigation Site investigation - - Design Services - - - Construction 200,000 85,024 114,976 114,976 Equipment 90,000 396 89,604 89,604 Other Services 11,250 - 11,250 11,250 Contingency - - - Overhead - - �. Totals $ 350,000 $ 89,189 $ 260,811 $ 260,811 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: State Grant/Loan Operating Budget Effect: None Ik 1 163 Project Title: Anton Larsen Bay Boat Ramp Project Number: 177 Project Description: investigate the needs for sports fishing improvements in Anton Larsen Bay. Involves possibilly of building additional parking areas and a Goat ramp. Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 Administration $ 25,000 $ 5,351 $ 19,649 $ 19,649 $ $ $ $ Land - - - - Site investigation - - Design Services 80,000 82,818 (2,818) - - Construction 280,000 - 280,000 292,182 Equipment 10,000 10,000 - Other Services 5,000 5,000 Contingency = Overhead Totals $ 400,000 $ 88,169 $ 311,831 $ 311,831 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: Operating Budget Effect: State Grant with Federal monies None Ik 1 163 Kodiak Island Borough Capital Improvements Program Fiscal Years 2001 -02 through 2005 -06 Fund 430 Project Title: Oil Spill Response Equipment Project Number: 00100 Project Number: 184 Repair High School Roof Project Description: Purchase of oil spill response equipment Expenditure Category Estimated Prior Years Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 $ 3,763 $ $ $ $ Administration $ 21,000 $ 20,143 $ 857 $ 857 $ $ $ $ Site investigation Land - _ _ 60,000 57,407 Site investigation - - Construction 46,770 - 46,770 Design Services 500 500 - - _ Construction 100,000 99,000 1,000 1,000 Contingency Equipment 278,500 235,059 43,441 43,441 - Other Services - - - _ $ 53,126 Contingency Overhead - - _ = Totals $ 400,000 $ 354,702 $ 45,298 $ 45,298 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: State Grant Operating Budget Effect: None I Project Title: School Facility Repair and Upgrade FY00 Project Number: 00100 Project Description: Repair High School Roof Expenditure Category Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 Administration $ 20,000 $ 16,237 $ 3,763 $ 3,763 $ $ $ $ Land - _ _ - Site investigation - - _ _ Design Services 60,000 57,407 2,593 2,593 Construction 46,770 - 46,770 46,770 Equipment - _ _ Other Services Contingency Overhead - - - Totals $ 126,770 $ 73,644 $ 53,126 $ 53,126 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: State Grant Operating Budget Effect: None 164 Kodiak Island Borough Capital Improvements Program Fiscal Years 2001 -02 through 2005 -06 Fund 430 Project Title: Project Description: Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals Tide Gate Project Number: 00104 Install tide gate in exit culvert of Mission Lake Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 $ 2,000 $ $ 2,000 $ 2,000 $ $ $ $ 8,000 1,304 6,696 6,696 $ 8,696 $ 8,696 $ $ $ $ $ 10,000 $ 1,304 Cost Beyond 5 -year program: None Source of Funding: State Grant Operating Budget Effect: $10,000 per year 11 t I U 1 165 CAPITAL PROJECTS FY 2001 Completed FY 2002 FY 2002 Fund 490 -State Capital Grant/Loan L -T -D Budget Projects Additions L -T -D Budget Revenues: Landfill Closeout/Leachate Treatment Total Revenues/Transfers In 3,000,000 - $ 3,000,000 $ $ 3,000,000 $ 3,000,000 , Projects: ' 165 Landfill Closeout/Leachate Treatment 3,000,000 - 3,000,000 Total State Grant Projects $ 3,000,000 $ $ - $ 3,000,000 1 I � 166 Previous Years Activity Activity Activity Activity Activity Activity FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 2,231,804 768,196 - - - $ 2,231,804 $ 768,196 $ 2,231,804 768,196 $ 2,231,804 $ 768,196 $ 167 Kodiak Island Borough Capital Improvements Program Fiscal Years 2001 -02 through 2005 -06 Fund 490 Project Title: Project Description: Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals Landfill Closeout /Leachate Treatment Project Number: 165 Leachate control. Stage I of landfill closeout Estimated Prior Years Project Total Cost Expenditures Balance 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 $ 36,000 $ 35,215 $ 785 $ 785 $ $ $ $ 350,000 343,699 6,301 6,301 2,614,000 1,852,890 761,110 761,110 $ 3,000,000 $ 2,231,804 $ 768,196 $ 768,196 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: State Grant Operating Budget Effect: None 168 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 Hospital 169 Solid Waste Enterprise Kodiak Fisheries Enterprise Fund Fund Research Center 911 Service Total Beginning Retained Earnings $ (761,481) $ 560,783 $ 721,951 $ 70,522 $ 591,775 Revenues Collection Fees 1,610,900 - - 1,610,900 Dump Fees 1,007,000 - 1,007,000 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 - - - 69,078 69,078 Interest Earnings - - 51,060 - 51,060 Other 47,700 130,000 - - 177,700 Amortization of grants 52,408 598,540 397,350 - 1,048,298 Transfers in - - - - Total Revenues and Transfers in $1,688,540 $ 69,078 $6,423,606 $ 2,718,008 $ 1,947,980 Total Available Funds $2,249,323 $ 139,600 $7,015,381 $ 2,669,931 $ 1,956,527 Expenditures Waste Collection $ 1,419,100 $ - $ - $ $1,419,100 Waste Disposal 1,298,908 1,298,908 Personnel costs - 185,060 10,500 195,560 Contracted Services - - - 57,500 57,500 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 $1,688,540 $ 68,000 $6,422,528 $ 1,947,980 $ 2,718,008 Est. Retained Earnings 6/30/02 $ (761,481) $ 560,783 $ 721,951 $ 71,600 $ 592,853 169 1 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 2002 estimates that fifty -nine percent (59 %) or $1,610,900 of the revenue will come from the collection fees. Dump fees are estimated to be $1,007,000 or thirty-seven percent (37 %) of the revenues. The miscellaneous fees make up the final four percent, (4 %), or $100,108. When estimating revenues for 2002 the population of the greater Kodiak area was considered as well as the business arena. The population figures for fiscal year 2002 have not been released yet, but from observation of the area it is felt that the population will remain steady as well as the business industry. Since the population trend remains constant, the revenues should do the same. The budget for fiscal year 2002 is relatively the same as last year with the exception of a line item for the USCG (U.S. Coast Guard). It was decided to break out the Coast Guard base from the contractor line item for tracking purposes. 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 2001 -2002 • Operate the baler /landfill facility in a cost effective and safe manner. • Complete construction of the wastewater treatment/storage facility and initiate operation and maintenance of vertical expansion, leachate control/treatment system and initial closure. Modify the landfill permit renewal application to address the construction and related operational changes. • Implement a landfill work plan that addresses operational activities as required by the engineering design plans and the new permit renewal. • Continue the pollution prevention plan, storm water and groundwater monitoring, and other programs required by regulatory permits. • Examine, evaluate, and improve collection, transportation, and waste disposal and recycling options; continue to assist the City and USCG in implementation of projects to provide improved wastewater sludge product; formulate strategies and identify opportunities for the reduction, recycling and reuse of solid waste materials. • Begin implementation of the Master Waste Management Plan for the Kodiak Island Borough remote villages. Significant Budget Changes No significant budget changes. 170 i n C U- F f F I L� r 1 ' MUNICIPAL SOLID WASTE REVENUES AND EXPENDITURES F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues ' Collection Fees - Customer $99,932 $104,455 $101,000 $106,463 $101,000 Collection Fees - Contractor 556,916 568,782 546,000 574,066 546,000 ' Commercial Collection Fees Dump Fee - Customer 981,230 438,448 1,024,165 514,782 963,900 546,000 1,038,375 442,388 963,900 546,000 Dump Fee - Contractor 409,258 292,266 306,000 291,203 306,000 Dump Fee - USCG 0 161,783 0 148,379 155,000 Fees - Junk Removal 7,848 6,725 8,500 7,915 8,500 t Penalties and Interest 8,315 32,416 0 18,484 34,200 Recycle Efforts 721 4,205 0 3,330 5,000 Use of Fund Balance 54,341 0 0 0 0 Amortization of contributions in aid of 0 52,408 52,408 52,408 52,408 construction TOTAL REVENUES $2,557,009 $2,761,987 $2,523,808 $2,683,010 $2,718,008 ' Expenditures Waste Collection: Contracted Services 1,091,988 1,134,267 1,076,100 1,208,094 1,076,100 Support Goods & Services 39,868 42,461 43,000 42,510 343,000 Waste Disposal: Personnel Services 277,580 237,112 246,080 251,214 264,350 ' Employee Benefits 101,916 90,848 89,300 87,179 96,010 Contracted Services 307,634 300,214 304,000 285,131 420,000 Contributions 23,524 8,801 0 2,844 600 Support Goods & Services 167,789 729,972 668,658 585,827 397,288 Depreciation 104,201 98,159 96,670 93,714 120,660 0 0 0 0 0 Operating transfers 418,869 (418,869) 0 0 0 ' TOTAL EXPENDITURES $2,533,369 $2,222,965 $2,523,808 $2,556,513 $2,718,008 PERSONNEL ' Position: F.Y. 1998 F.Y. 1999 F.Y. 2000 F.Y. 2001 Environmental /Civil Engineer 1 0 0 0 Environmental Specialist 0 0 0 0 Baler /Landfill Supervisor 1 1 1 1 ' Baler Operator II 1 1 1 1 Baler Operator 1 3 3 3 3 TOTAL 6 5 5 5 ' PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL ESTIMATED PROJECTED ' Total Tons Entering Landfill 16,925 17,000 18,935 20,000 Baled Waste, tons 11,609 12,500 17,539 18,500 Scrap Metals received, tons" 1,161 1,400 1,396 1,400 ' Asbestos, cubic yards 317 500 1,436 1,650 `does not include white goods (appliances) 1 171 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 receive 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 2002 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 2001 -2002 • 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. Significant Budget Changes KIB is purchasing $160,000 worth of equipment for the hospital per the lease agreement with Providence. 172 F n k r� F H f HI-1 �1� HOSPITAL ENTERPRISE FUND REVENUES AND EXPENDITURES Expenditures Employee Benefits F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 Professional Services ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 13,809 6,513 85,000 0 125,170 State Revenue Sharing $67,327 $44,883 $40,000 $39,907 $40,000 Interest Earnings 18,948 21,934 15,000 12,020 0 PKIMC Gain 420,613 217,662 240,000 372,732 200,000 Fuller Trust Proceeds 46,900 55,000 60,000 53,400 60,000 Providence Lease 720,000 720,000 720,000 720,000 720,000 Kodiak Island Health Care 45,000 70,000 80,000 50,000 70,000 Amortization of grants 0 598,537 598,540 598,537 598,540 Operating Transfers In 0 (8,669) 0 0 0 Sale of Fixed Assets (483) 0 2,300 (186,197) 0 TOTAL REVENUES $1,318,305 $1,719,347 $1,755,840 $1,660,398 $1,688,540 Expenditures Employee Benefits $0 $61 $0 $0 $0 Professional Services 0 9,270 0 0 0 Support Goods & Services 13,809 6,513 85,000 0 125,170 Capital Outlay 0 0 0 0 0 Depreciation 545,084 1,274,984 1,308,120 1,180,922 1,179,350 Debt Service Interest Payments 1st Union Bank loan 171,651 135,695 100,300 100,304 66,664 NBA Equipment Loan 41,045 22,467 0 0 0 CPSI Computer 44,735 32,503 0 0 0 Comdisco Healthcare 55,800 0 0 0 0 NBA FY 2000 loan 0 32,772 71,390 71,386 55,616 Other (Medicaid refund) 2,200 27,494 0 0 0 Operating Transfers 0 0 191,030 191,030 261,740 TOTAL EXPENDITURES $874,324 $1,541,759 $1,755,840 $1,543,641 $1,688,540 173 1 PROGRAM BUDGET SUMMARY I 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 Research; 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 2001 -2002 H • Develop the interpretive center into a high quality public education and visitor information center. • To develop new live marine displays (an octopus aquarium). Significant Budget Changes No significant budget changes. C 174 a KODIAK FISHERIES RESEARCH FACILITY REVENUES AND EXPENDITURES Expenditures RESEARCH FACILITY Personnel F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 Employee Benefits ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 83,464 0 0 0 0 Interest Earnings $842 $45,324 $60,000 $37,847 $51,060 Rents and Royalties 995,891 1,494,341 1,492,370 1,484,927 1,499,570 Amortization of Grants 0 397,351 397,350 397,351 397,350 Transfer -In 786,000 0 0 0 0 Sale of Fixed Assets 0 0 0 (27,071) 0 TOTAL REVENUES $1,782,733 $1,937,016 $1,949,720 $1,893,054 $1,947,980 Expenditures RESEARCH FACILITY Personnel $81,829 $103,741 $138,830 $158,985 $153,060 Employee Benefits 23,931 34,084 31,040 36,065 32,000 Support Goods & Services 83,464 0 0 0 0 Depreciation 3,987 746,707 746,770 744,001 740,330 Debt Service - Interest 560,000 549,763 535,330 535,325 519,840 Janitorial 21,586 40,127 51,000 41,088 47,000 Heating 31,142 63,786 88,000 64,784 85,000 Electrical 115,386 158,833 178,000 149,826 178,000 Plumbing 6,330 39,342 57,000 104,789 57,000 Air Conditioning 0 7,898 11,000 2,438 11,000 Elevators 0 597 2,000 1,800 2,000 Miscellaneous 0 50,790 81,300 49,906 91,300 Operating Transfers 0 0 0 0 0 Subtotal $927,655 $1,795,668 $1,920,270 $1,889,006 $1,916,530 DORM FACILITY Support Goods & Services $171 $788 $3,150 $802 $3,150 Heating 312 3,659 7,000 5,592 7,000 Electrical 2,759 3,794 7,500 4,765 7,500 Plumbing 0 1,135 3,700 2,838 3,700 Miscellaneous 816 357 8,100 2,032 10,100 $4,058 $9,733 $29,450 $16,029 $31,450 TOTAL EXPENDITURES $931,713 $1,805,401 $1,949,720 $1,905,035 $1,947,980 PERSONNEL Position: F.Y. 1998 F.Y. 1999 F.Y. 2000 F.Y. 2001 Maintenance Engineer 1 1 1 1 Receptionist/] nterpretive Specialist 1 1 1 1 Maintenance Worker 0 0 0 0.5 TOTAL 2 2 2 2.5 175 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 2001 -2002 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 176 L r H I L I I- F �I J 911 SERVICE Revenues Customer Charges TOTALREVENUES Expenditures Allocated Salaries Contracted Services Support Good & Services TOTAL EXPENDITURES REVENUES AND EXPENDITURES $0 $0 F.Y. 1999 F.Y. 2000 F.Y. 2001 F.Y. 2001 F.Y. 2002 ACTUAL ACTUAL BUDGET ACTUAL BUDGET 0 0 0 0 $75,951 $63,694 $80,000 $69,078 $69,000 $75,951 $63,694 $80,000 $69,078 $69,000 $0 $0 $0 $0 $10,500 56,891 35,909 80,000 30,000 58,500 (25,512) 0 0 0 0 $31,379 $35,909 $80,000 $30,000 $69,000 Address changes /Assignments per year Fire calls per year Ambulance calls per year PERFORMANCE INDICATORS F.Y. 1999 F.Y. 2000 ACTUAL ACTUAL n/a n/a n/a n/a n/a n/a F.Y. 2001 F.Y. 2002 ESTIMATED PROJECTED n/a 184 n/a 160 n/a 484 177 APPENDIX APPENDIX 2001 -2002 PERSONNEL SUMMARY 179 1998 1999 2000 2001 2002 Department Approv Approved Approved Approved Approved 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 1.00 0.00 0.00 0.00 Engineering/Facilities 3.00 4.00 3.00 3.00 3.00 Community Development 5.00 5.00 5.00 5.00 5.00 Finance 8.00 7.00 7.00 7.00 7.00 Mgmt Information Services 6.00 6.00 4.25 4.00 3.00 Subtotal General Fund 32.00 32.00 28.25 28.00 27.00 Mental Health 21.00 0.00 0.00 0.00 0.00 Resource Management 1.00 1.00 0.00 0.00 0.00 Child Care Program 0.50 0.75 1.00 1.00 1.00 Buildings and Grounds 0.00 0.00 0.00 0.00 0.50 Bayside Fire Department 1.00 1.00 1.00 1.00 1.00 Municipal Solid Waste 6.00 6.00 5.00 5.00 5.00 Kodiak Fisheries Research 0.00 2.00 2.00 2.00 2.50 Total 61.50 42.75 37.25 37.00 37.00 NOTE: The number of Mental Health Center employees was reduced in FY99 when management of the Mental Health Center was assumed by Providence Health Systems. Iii-FY-WO, sevetal posiiwer nated attrition du Qet constrai 179 KODIAK ISLAND BOROUGH CLASS TITLES AND PAY RANGES Effective January 30, 2001 ASSESSING Pay Range Assessor 24.0 Property Appraiser 19.0 Appraiser Technician 14.0 Assessment Clerk II 12.0 Assessment Clerk I 10.0 CLERK'S OFFICE Borough Clerk 23.0 Deputy Clerk 17.5 Assistant Clerk 11.0 COMMUNITY DEVELOPMENT Community Development Director 24.0 Associate Planner/LRP 20.5 Associate Planner/ENF 20.5 Drafting Technician 18.5 Assistant Planner 16.0 Secretary III 11.0 ENGINEERING & FACILITIES Engineering & Facilities Director 25.0 Environmental Specialist 23.0 Project Manager /Inspector 20.5 Construction Inspector/Engineer 20.0 Project Manager 20.0 Construction Inspector /Architect 19.0 Solid Waste Baler/Landfill Supervisor 19.5 Building Official 18.5 Carpenter/Project Manager 18.5 Maintenance Engineer -KFRC 18.5 Baler Operator II 17.5 Baler Operator I 16.0 Maintenance Worker 16.5 Projects Assistant 12.0 Secretary III 11.0 Interpretive Specialist/Receptionist -KFRC 10.5 FINANCE DEPARTMENT Finance Director 24.5 General Accountant 20.5 Revenue Accountant 20.5 Accounting Technician/Accounts Payable 15.0 Accounting Technician/Payroll 15.0 Accounting Clerk 11.5 Cashier 11.0 Secretary III 11.0 Local Administrator - Child Care Assistance Program 12.0 180 H 0 fl u fl 0 MANAGEMENT INFORMATION SYSTEMS Director of Information Systems 23.5 Senior Systems Analyst 20.5 Programmer /Analyst 19.0 LAN Administrator 19.0 Operations Supervisor 19.0 Programmer 17.0 PC Technician II 17.0 PC Technician I 14.5 System Operator 11 13.5 System Operator 1 11.0 MANAGER'S OFFICE Borough Manager Contract Resource Management Officer 21.5 Human Services Director 20.0 Economic Development Director 19.0 Human Resources Assistant 14.0 Administrative Assistant 15.0 Secretary III 11.0 SERVICE DISTRICTS Fire Chief 22.5 Assistant Fire Chief 20.5 Firefighter 15.0 OTHER CLASSIFICATIONS Secretary III 11.0 Secretary II 8.5 Secretary I 7.0 J�s� e a� u kC- 1 KODIAK ISLAND BOROUGH 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 82,335 182 ELECTORATE BOROUGH MAYOR BOROUGH ASSEMBLY BOROUGH BOROUGH MANAGER ATTORNEY ADMINISTRATIVE ASSISTANT ARTS COUNCIL DIRECTOR ASSISTANT FIRE CHIEF BOROUGH CLERK DEPUTY CLERK ASSISTANT CLERK 1NITY ENGINEERING FINANCE /MIS IMENT FACILITIES ASSESSOR TOR DIRECTOR DIRECTOR KFRC MAINTENANCE ASSOCIATE MAINTENANCE ENGINEER WORKER PROPERTY PLANNER APPRAISER REVENUE GENERAL ACCOUNTANT ACCOUNTANT ASSOCIATE KFRC RECEPTIONIST SECRETARY III FZSESSMENT PLANNER CLERK II ACCOUNTING CASHIER TECH /PAYROLL BALER /LANDFILL SUPERVISOR ASSESSMENT CLERK i ACCOUNTING BALER TECH ACCTS. PAYABLE OPERATOR II SECRETARY lil �1 i ASSISTANCE ADMINISTRATOR KODLAK ISLAND BOROUGH ANALYST OPERATIONS SUPERVISOR LAN ADMINISTRATOR KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY MAYOR ASSEMBLY MEMBERS Deputy Mayor BOROUGH MANAGER BOROUGH CLERK BOROUGH ATTORNEY Term Expires Gabrielle LeDoux 2001 219 Mill Bay Road Kodiak, AK 99615 Robin Heinrichs 2001 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 2001 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 pcarlson(a Judith Neilsen, CMC 710 Mill Bay Road Kodiak, AK 99615 Phone: (907) 486 -9310 Fax: (907) 486 -9374 j nielsen6Mib.co.kodiak.ak.us Jamin, Ebell, Schmitt & Mason 323 Carolyn Street Kodiak, AK 99615 Phone: (907) 486 -6024 184 0 1 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. 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, 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. Three launches are scheduled for 2001: the Quick Reaction Launch Vehicle program; the Kodiak STAR, a NASA collaborative mission with the Department of ' Defense; and the Strategic Target System- Kodiak, West Coast Risk Reduction Flight Mission which is responsible for providing the target launch system for various Risk Reduction Flight and Integrated Flight Test Programs. Commercial fishing is by far the largest industry in the Kodiak Island Borough. For all of the fisheries combined, the total catch in calendar year 2000 was valued at 94.7 million dollars compared to $78.7 million in 1998 and $82.3 million in 1996. In recent years, salmon has accounted for approximately one - fourth of the total value of the fisheries industry in Kodiak. The salmon catch in Kodiak continues to fluctuate. The estimated 2000 ex- vessel ' value for salmon is $21.5 million compared to $31.0 million in 1999. Bottom fish deliveries have been strong. In calendar year 2000, the ex- vessel value of Halibut landings was $23,146,998, Pacific Cod had an ex- vessel value of $24,030,302, Sablefish had an ex- vessel value of $6,957,351 and Pollock had an ex- vessel value of $8,720,096. This amounts to a combined value of $62,854,747, or 66% of the total fish landings. ' The assessed value of real and personal property in the Kodiak Island Borough rose from $559,359,084 in fiscal year 1993 to $755,396,059 in fiscal year 2002. This is more than a 35% increase in ten years. The preliminary unemployment rate at June 30, 2001 is 9.7 %, which is a slight decrease compared to 13.2% at June 30, 2000. 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 2.9% to 19.7% over the last ten years. ' Based on current Chamber of Commerce projections, 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. 1 185 EMPLOYMENT BY INDUSTRY KODIAK, ALASKA Last Ten Fiscal Years Total Industries Mining Construction Manufacturing -Food & Kindred Products Trans.,Comm., & Util. Trade - Wholesale - Retail Finance, Insurance, R.E. Services Agric., Forest, & Fish Government - Federal -State -Local Nonclassified 1991 1992 1993 5,711 5,318 5,320 * s 161 164 142 2,091 1,810 1,885 1,961 1,631 1,733 320 339 323 931 851 828 41 45 68 890 806 759 112 136 135 955 828 823 21 52 62 1,116 1,120 1,115 165 174 171 275 277 263 677 669 681 1994 5,811 154 2,260 2,092 301 841 72 769 148 890 99 1,113 166 252 695 1995 6,090 0 186 2,350 2,138 343 960 91 870 141 928 85 1,092 162 248 682 6 *Nondisclosable SOURCE: Alaska Department of Labor, Research & Analysis 1996 1997 6,308 6,193 0 0 158 139 2,584 2,509 2,369 2,299 303 299 883 842 68 69 815 773 145 155 999 1,027 95 70 1,140 1,150 158 172 251 252 731 726 0 1 1998 5737 0 154 1968 1875 297 840 69 771 162 1125 69 1121 170 242 709 1 1999 2000 5705 5621 0 0 127 138 1771 1774 1653 n/a 280 266 999 928 51 51 949 877 162 179 1160 1143 80 86 1122 1105 182 208 226 222 714 676 n/a n/a 186 Sources: (a) per Borough Community Development Department, except 1992 and 1993 (b) Kodiak Island Borough School District, October count. (c) Department of Labor, Anchorage 187 DEMOGRAPHIC STATISTICS KODIAK, ALASKA Last Ten Fiscal Years Fiscal School Unemployment Year Population (a) Enrollment (b) Rate (c) 1992 15,535 2,661 5.1% 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 4.9% 2000 13,989 2,810 12.3% 2001 13,989 2,774 9.7% Sources: (a) per Borough Community Development Department, except 1992 and 1993 (b) Kodiak Island Borough School District, October count. (c) Department of Labor, Anchorage 187 MISCELLANEOUS STATISTICAL DATA KODIAK, ALASKA Last Ten Fiscal Years Land area - square miles Miles of improved street Building permits: Permits issued Value of buildings (thousands) Fire Protection: Number of fire stations Number of employees Police Protection: none Recreation: Parks (number of acres) Facilities: Number of playgrounds Number of swimming pools Education: Number of schools City of Kodiak Elementary City of Kodiak Junior High City of Kodiak High School Village Schools (a) Number of support personnel (b) Number of teachers (d) Number of students Number of Municipal Employees Elections: Number of registered voters Number voting in last election Percent of registered voters (a) The majority of Village Schools are grades K -12 (b) All non - teaching employees. 2 1993 1994 7,130 7,130 7,130 21.5 21.5 21.6 211 183 $12,950 $9,578 2 2 1 1 96 $4,740 2 1 1995 7,130 21.6 218 $10,360 2 1 223 223 223 223 15 15 15 15 1 1 1 1 3 3 3 3 1 1 1 1 1 1 1 1 9 9 9 9 166 171 180 180 164 172 191 195 2,661 2,686 2,873 2,830 72 67 64 65 6,263 6,654 7,061 7,382 1,986 2,328 2,634 2,113 31.7% 35.0% 37.3% 28.6% 188 1996 1997 1998 1999 2000 2001 7,130 7,130 7,130 7,130 7,130 7,130 21.6 21.6 21.6 21.6 21.6 21.6 201 148 182 192 210 231 $11,728 $7,822 $24,302 $15,007 $11,806 $12,882 2 2 2 2 2 2 1 1 1 1 1 1 224 224 224 224 224 224 16 16 16 16 16 16 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 9 8 8 8 104 (c) 101 156 163 n/a n/a 199 199 202 208 n/a n/a 2,889 2,902 2,852 2,798 n/a n/a 65.5 61.5 42.75 37.25 37 37 8,217 9,350 9,957 10,389 10,100 10,200 1,471 2,120 2,076 1,972 3,861 2,521 17.9% 22.7% 20.8% 19.0% 38.2% 24.7% (c) In FY96 this was changed to full time equivalents (d) School district personnel figures include staffing from the General Fund and Grants. Grant staffing varies from year to year depending on the number of grants received. 189 PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS KODIAK, ALASKA Last Ten Fiscal Years CONSTRUCTION PROPERTY VALUE' 190 Commercial Residential Deposits Fiscal No. of No. of in Local Year Permits Value Permits Value Banks Commercial Residential Nontaxable 1992 48 3,748,125 163 9,201,613 103,679,201 134,637,371 333,203,846 2,027,200,278 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" 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. 190 PROJECTED ASSESSED VALUES Years 1992 - 2001 are actual, with projection through 2006 $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 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 PROJECTED POPULATION 18,000 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2,000 0 14,181 14,131 14,275 14,421 14,568 14,716 14,866 14,058 13,848 13,989 vrn m fm FA 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 191 1 1 PROJECTED RAW FISH TAX Years 1992 -2001 are actual, with projection through 2006 3l ,4UU, UUU $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 PROJECTED STATE AID Years 1992 -2001 are actual with projection through 2006 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 ❑ State Revenue Share ® Municipal Assistance 192 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 192 BUDGET ORDINANCE Requested by: Manager Carlson Introduced by: Manager Carlson Drafted by: Finance Officer Introduced: 05/17/2001 Public Hearing: 06/07/2001 Amended: 06/07/2001 Adopted: 06/07/2001 KODIAK ISLAND BOROUGH ' ORDINANCE NO. 2001 -10 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN THE KODIAK ISLAND BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE KODIAK ISLAND BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE FIRST DAY OF JULY 2001 AND ENDING ON THE THIRTIETH DAY OF JUNE 2002 (FISCAL YEAR 2002 BUDGET) BE IT ORDAINED BY THE KODIAK ISLAND BOROUGH ASSEMBLY THAT: Section 1. This ordinance is not of general application and shall not be codified. Section 2. The following sums of money, or as much thereof as may be authorized by law, as may be needed or deemed necessary to defray all expenses and liabilities of the Kodiak Island Borough, be and the same, is hereby appropriated for municipal purposes and objects of the Kodiak Island Borough and other taxing entities hereinafter specified for the fiscal year commencing on the first day of July 2001 and ending on the thirtieth day of June 2002. Section 3. Adoption of this ordinance recognizes that funds are appropriated at department and /or project level. Composition of these figures are as delineated in the full detail budget document. The full document is available to all elected and appointed officials for their use. Copies may be reviewed by interested citizens at the Borough Building during normal working hours and also at the A. Holmes Johnson, Chiniak, and village public libraries during their normal operating hours. A. General Fund (100) ' REVENUES Taxes ' Real Property 57.0% $6,152,520 State Mandated Exemptions (2.5) (270,150) Personal Property 9.9 1,074,090 Non ad valorem taxes 1.7 187,800 Payment in lieu of tax 4.6 500,000 Severance Tax 8.2 890,000 Penalties & Interest on Tax Licenses & Permits Intergovernmental Investment Earnings & Other Operating Transfers Total General Fund Revenues EXPENDITURES FTE Legislative Personnel Services Fringe Benefits Lobbyist Support Services Borough Management Personnel Services Fringe Benefits Support Services Allocated Borough Clerk Personnel Services Fringe Benefits Support Services Legal Services Cost of Litigation Support Services Finance Personnel Services Fringe Benefits Support Services Capital Outlay Allocated to Projects MIS 3 Personnel Services Fringe Benefits Support Services Capital Outlay 1.4 .8 14.2 2.5 .4 1.8 100.00% 1.5% 21,600 1,790 60,000 78,000 2 1.7% 121,320 34,640 32,020 (5,000) 3 2.6% 150,470 41,680 88,230 2.4% 223,250 36,000 7 4.2% 370,460 101,220 77,230 3,000 (96,000) 4.0% $427,750 193,530 50,670 280,200 60,000 194 150,000 81,170 1,535,820 272,200 45,500 $200,000 $10,818,950 $161,390 $182,980 $280,380 $259,250 $455,910 Allocated (156,650) Assessing 4 2.5% $275,690 Personnel Services 216,880 Fringe Benefits 53,010 Support Services 41,800 Capital Outlay 1,000 Allocated to Other Funds (37,000) Engineering /Facilities 2 1.2% $126,330 Personnel Services 170,860 Fringe Benefits 50,990 Support Services 64,480 Allocated to Projects (160,000) Community Development 5 3.6% $390,090 Personnel Services 276,680 Fringe Benefits 81,530 Support Services 67,880 Allocated to Projects (36,000) Building Inspections 1.0% $110,510 Contracted Services 105,000 Support Goods & Services5,510 Economic Development .4% $49,000 Professional Services 16,000 Contributions 33,000 General Administration 2.6% $286,180 Fringe Benefits 45,310 Professional Services 5,000 Audit Expense 110,000 Support Services 125,870 Emergency Preparedness 1 % $5,500 Support Services 5,500 Education Support 68.1% $7,365,290 Professional Services 508,000 Audit Expense 37,000 Support Goods & Services45,000 Operating Transfers 6,775,290 Health & Sanitation 2.7% $286,920 Contracted Services 52,000 195 Contributions 234,920 Education, Culture, & Recreation 1.4% $155,780 Contributions 155,780 Total General Fund Expenditures $10,818,950 B. Special Revenue Funds (Revenues and Expenditures) 1 . Child Care Assistance (205) $540,049 2. Welfare to Work (208) $201,610 3. Resource Manager (210) $95,750 4. Buildings & Grounds Fund (220) $546,980 5. Coastal Management (230) $25,940 6. Local Emergency Planning Committee (234) $0 7. Womens Bay Road Service Area (240) $103,780 8. Service Area No. 1 (242) $201,150 9. Service Area No. 2 (243) $200 10. Monashka Bay Road Service Area (244) $23,400 1 1 . Bay View Road Service Area (246) $5,470 12. Fire Protection Area No. 1 (250) $356,400 13. Womens Bay Fire Department (252) $66,100 14. KIB Airport Fire Area (254) $28,010 15. Woodland Acres Street Light Area (260) $9,000 16. Kodiak Arts Council (275) $51,720 17. Facilities Fund (276) $5,313,990 18. Tourism Development (277) $52,200 Total Special Revenue Funds $7,621,749 196 C. Debt Service Funds (Revenues and Expenditures) 1. Debt Service (300) $1,990,210 2. Debt Service - Other (310) $0 Total Debt Service Funds $1,990,210 D. Capital Project Funds (Revenues and Expenditures) 1 . Capital Project - Borough, Various (410) 0 2. Capital Projects - School Bonds, Various (420) 0 3. Near Island Research Building (426) 0 4. Capital Projects - State Grants (430) 0 E. Enterprise Funds (Revenues and Expenditures) 1 . Solid Waste Disposal Fund (530) $2,718,008 2. Hospital Enterprise Fund (540) $1,688,540 3. Near Island Research Fund (555) $1,947,980 4. 911 Service (560) $69,000 Total Enterprise Funds $6,423,528 TOTAL ALL FUNDS $26,854,437 Section 4. Tax Levy. A tax for the amount specified in the form of a mill levy is hereby levied for the calendar year 2001, to be used for the purposes as specified in the Budget for the Fiscal Year 2002 of the Kodiak Island Borough commencing on the first day of July 2001 and ending on the thirtieth day of June 2002 to defray expenses and liabilities of said entity as enumerated in the applicable budgets. The millage rates by taxing entity are as follows: A. City of Kodiak 2.00 mills* B. Kodiak Island Borough 9.25 mills C. Womens Bay Road Service Area 2.00 mills D. Womens Bay Fire Dept. 1.25 mills E. Bay View Road Service Area 1.00 mill F. Fire Protection Area No. 1 1.50 mills 197 G. Monashka Bay Road Service Area 1.50 mills H. Service Area No. 1 Roads 1.00 mills I. Woodland Acres Street Light Area 0 mills J. Service Area No. 2 0 mills K. KIB Airport Fire Area 1.00 mills *Kodiak City Ordinance Numbers 906 and 908 exempt all personal property from City of Kodiak taxation. Section 5. Kodiak Island Borough staff is hereby authorized and directed to effect the necessary line item changes within the limits established above by fund, project and department to properly monitor, account, and report on the expenditure of these funds. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS SEVENTH DAY OF MAY, 2001 KODIAK ISLAND BOROUGH Gabrielle LeDoux, Mayor ATTEST: Judith A. Nielsen, civic, Borough Clerk WN 1 SCHOOL DISTRICT APPROPRIATION ORDINANCE Requested by: Kodiak Island Borough Board of Education Drafted by:Finance Director Introduced:05 /17/2001 Public Hearing:05 /17/2001 Adopted:05 /17/2001 KODIAK ISLAND BOROUGH RESOLUTION NO. 2001 -28 A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ESTABLISHING THE MINIMUM AMOUNT OF FUNDS TO BE MADE AVAILABLE FROM LOCAL SOURCES FOR THE KODIAK ISLAND BOROUGH SCHOOL DISTRICT FOR THE FISCAL YEAR BEGINNING JULY 1, 2001 AND ENDING JUNE 30, 2002 ' WHEREAS Kodiak Island Borough Code of Ordinances B provides h h g ces 3.08.030 p o des t at the Kodiak Island Borough Board of Education shall submit the proposed budget and local support requirements for the schools by the thirtieth of April; and WHEREAS, within thirty days after receipt of the school district budget, the assembly shall determine the amount of funds to be made available from local sources for school purposes and shall furnish the Board of Education with a statement of the sum to be made ' available; and WHEREAS, the Board of Education has submitted a proposed budget of $24,418,757 ' that includes $7,615,261 (including an additional KIB assembly appropriation of $786,331) in revenue from the Borough as a local source; and WHEREAS, major items of legislation that would affect the funds available from local sources are yet to be enacted by the federal congress and state legislature; and WHEREAS, the actual amount of funds to be appropriated from local sources for school purposes will be incorporated into Ordinance No. 2000 -10, the Borough's fiscal year 2002 appropriation and tax levy ordinance; NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that the minimum amount for the Kodiak Island Borough School District education operating budget for the fiscal year ending June 30, 2002 is set at ' $23,865,606 including a transfer of $6,331,440 and in -kind services of $730,670 from the Kodiak Island Borough as the local source. NOW, THEREFORE, BE IT FURTHER RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that an additional determination regarding additional funding may be made available to the Kodiak Island Borough School District based upon federal and state funding available for the fiscal year ending June 30, 2002. 6 199 1 ADOPTED BY THE ASSEMBLY OF THE KODIA K ISLAND BOROUGH THIS SEVENTEENTH DAY OF MAY, 2001 KODIAK ISLAND BOROUGH Gabrielle LeDoux, Mayor ATTEST: Judith A. Nielsen, cmc, Borough Clerk 200 1 GLOSSARY 1 GLOSSARY ADOPTED BUDGET - Refers to the budget amounts as originally approved by the Kodiak Island Borough assembly at the beginning of the year, and also to the budget document which consolidates all beginning-of-the - year operating appropriations and new capital project appropriations. ' ANNUAL BUDGET - A budget developed and enacted to apply to a single fiscal year. APPROPRIATION - The legal authorization granted to the legislative body of a government which permits officials ' to incur obligations and make expenditures of governmental resources for specific purposes. Appropriations are usually limited in amounts and time they may be expended. ASSESSED VALUATION - The valuation set upon all real and personal property in the Borough that is used as a basis for levying taxes. Tax - exempt property is excluded from the assessable base. ASSESSED VALUE - The fair market value placed on personal and real property owned by taxpayers. ' BASIS OF ACCOUNTING - A term referring to when revenues, expenditures, expenses, and transfers (and the related assets and liabilities) are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the cash ' or accrual method. BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given period of time and the proposed means of financing them. Sometimes the term "budget" designates the financial plan presented to the appropriating governing body for adoption, and sometimes, the plan finally approved by that body. BUDGET DOCUMENT - The official written statement prepared by the Borough's administrative staff to present a comprehensive financial program to the Borough Assembly. The first part provides overview information, together with a message from the budget- making authority, and a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the past year's actual revenues, expenditures, and other data used in making the estimates. The third part is composed of personnel and salary schedules, the chart of accounts, and a glossary. BUDGET MESSAGE - A general discussion of the proposed budget presented in writing by the budget- making authority to the Borough Assembly. The budget message contains an explanation of the principal budget items, an outline of the Borough's experience during the past period and its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. CAPITAL PROJECTS FUND - Funds established to account for financial resources to be used for the acquisition or construction of major capital facilities (other than propriety and trust funds). CAPITAL OUTLAY - Expenditures that result in the acquisition of items such as tools, desks, machinery, and vehicles costing more than $500 each having a useful life of more than one year and are not consumed through use are defined as capital items. COMPONENT UNIT - A separate government unit, agency, or nonprofit corporation that is combined with other component units to constitute the reporting entity in conformity with GAAP. COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) - The official annual report of a government including: (a) the five combined financial statements in the combined statement overview and their related notes, (b) combining statements by fund type and individual fund, and (c) account group financial statements prepared in conformity with GAAP and organized into a financial report pyramid. It also 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. 201 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 incurrences 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 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. 202 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 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 which are directed toward a common purpose or goal and represent a well- defined expenditure of Borough resources. 203 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 tax payer or property. Frequently, the tax roll and the assessment roll are combined, but even in these cases the two can be distinguished. 204