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
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TABLE OF CONTENTS I
BUDGETMESSAGE .................................................................................................................... ..............................7
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BUDGETCALENDAR ................................................................................................................. .............................11
19
FISCALPOLICY ....................................................................................................................................... .............................20
FUNDSUMMARY ......................................................................................................................................... .............................25
ASSEMBLYSTRATEGIC PLAN ................................................................................................. .............................15
GENERALFUND ......................................................................................................................... .............................29
FINANCIALSUMMARIES ........................................................................................................... .............................19
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FUNDSTRUCTURE ............................................................................................................................. ...............................
19
FISCALPOLICY ....................................................................................................................................... .............................20
FUNDSUMMARY ......................................................................................................................................... .............................25
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GENERALFUND ......................................................................................................................... .............................29
REVENUE SOURCES AND GENERAL FUND ESTIMATES ................................................................................ .............................29
BOROUGHASSEMBLY .......................................................................................................................... .............................40
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MANAGER'S OFFICE ............................................................................................................................. .............................42
CLERK'S OFFICE ..................................................................................................................................... .............................44
LEGALSERVICES ................................................................................................................................... .............................46
FINANCE................................................................................................................................................... .............................
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FINANCE/MANAGEMENT INFORMATION SERVICES .................................................................... .............................50
ASSESSING............................................................................................................................................... .............................52
ENGINEERINGAND FACILITIES ......................................................................................................... .............................54
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COMMUNITYDEVELOPMENT DEPARTMENT ................................................................................. .............................56
BUILDINGINSPECTION ........................................................................................................................ .............................58
ECONOMICDEVELOPMENT ................................................................................................................ .............................60
GENERALADMINISTRATION .............................................................................................................. .............................62
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EMERGENCYPREPAREDNESS ............................................................................................................ .............................64
SCHOOLDISTRICT SUPPORT ............................................................................................................... .............................66
HEALTHAND SANITATION ................................................................................................................. .............................68
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EDUCATION CULTURE AND RECREATION ..................................................................................... .............................70
TRANSFERS............................................................................................................................................. .............................7
SPECIALREVENUE FUNDS . ............................... ................................................................... .............................75
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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
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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
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FISCAL YEAR 2002 AT A GLANCE
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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.
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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.
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June 7, 2001
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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.
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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
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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
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' 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).
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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.
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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
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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
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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
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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.
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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
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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
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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
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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
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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
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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
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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.
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