2001 Annual Operating Budget BookKODIAK ISLAND BOROUGH
ADOPTED BUDGET
FOR
FISCAL YEAR ENDING JUNE 30 2001
AS SUBMITTED BY:
DAVID JENSEN
BOROUGH MANAGER
Wil
APRIL 27, 2000
AND AS AMENDED BY THE KODIAK ISLAND BOROUGH
AND ADOPTED ON JUNE 1, 2000
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
DR. GARY STEVENS, MAYOR
TUCK BONNEY, DEPUTY MAYOR
TOM ABELL
SCOTT ARNDT
TUCK BONNEY
PAT BRANSON
ROBIN HEINRICHS
GREG SPALINGER
DARLENE TURNER
1
TABLE OF CONTENTS
BUDGETMESSAGE .................................................................................................................... ..............................7
BUDGETCALENDAR ................................................................................................................. .............................11
ASSEMBLY STRATEGIC PLAN ................................................................................................. .............................15
FINANCIALSUMMARIES ........................................................................................................... .............................19
FUNDSTRUCTURE ................................................................................................................................. .............................19
FISCALPOLICY ....................................................................................................................................... .............................20
FUNDSUMMARY ......................................................................................................................................... .............................25
NON - PROFIT AGENCIES FUNDING ..................................................................................................... .............................30
GENERALFUND ......................................................................................................................... .............................31
REVENUE SOURCES AND GENERAL FUND ESTIMATES ............................................................... .............................32
BOROUGHASSEMBLY .......................................................................................................................... .............................40
MANAGER'S OFFICE ............................................................................................................................. .............................42
CLERK'S OFFICE ..................................................................................................................................... .............................44
LEGALSERVICES ................................................................................................................................... .............................46
FINANCE................................................................................................................................................... .............................48
FINANCE/MANAGEMENT INFORMATION SERVICES .................................................................... .............................50
ASSESSING............................................................................................................................................... .............................52
ENGINEERING AND FACILITIES ......................................................................................................... .............................54
COMMUNITY DEVELOPMENT DEPARTMENT ................................................................................. .............................56
BUILDINGINSPECTION ........................................................................................................................ .............................58
ECONOMICDEVELOPMENT ................................................................................................................ .............................60
GENERAL ADMINISTRATION .............................................................................................................. .............................62
EMERGENCYPREPAREDNESS ............................................................................................................ .............................64
SCHOOLDISTRICT SUPPORT ............................................................................................................... .............................66
HEALTHAND SANITATION ................................................................................................................. .............................68
EDUCATION, CULTURE AND RECREATION ..................................................................................... .............................70
TRANSFERS............................................................................................................................................. .............................72
SPECIALREVENUE FUNDS ...................................................................................................... .............................75
SPECIAL REVENUE FUND RECAP ....................................................................................................... .............................80
CHILD CARE ASSISTANCE PROGRAM .............................................................................................. .............................82
RESOURCE MANAGEMENT ................................................................................................................. .............................84
WELFARETO WORK .............................................................................................................................. .............................86
BUILDINGAND GROUNDS FUNDS ..................................................................................................... .............................88
BUILDING AND GROUNDS FUND - ENGINEERING AND FACILITIES ........................................... .............................90
BUILDING AND GROUNDS FUND- BOROUGH BUILDING .............................................................. .............................92
BUILDING AND GROUNDS FUND- MENTAL HEALTH CENTER .................................................... .............................94
BUILDING AND GROUNDS FUND- SCHOOL BUILDINGS ............................................................... .............................96
BUILDING AND GROUNDS FUND -PARKS OPERATION AND MAINTENANCE .......................... .............................98
COASTALMANAGEMENT .................................................................................... ............................... ............................100
LOCAL EMERGENCY PLANNING COMMITTEE ............................................... ............................... ............................102
WOMENS BAY ROAD SERVICE AREA ............................................................... ............................... ............................104
SERVICE DISTRICT NO. 1 ...................................................................................... ............................... ............................106
SERVICEAREA NO. 2 ............................................................................................. ............................... ............................108
MONASHKA BAY ROAD SERVICE AREA .......................................................... ............................... ............................110
BAY VIEW ROAD SERVICE AREA ....................................................................... ............................... ............................112
FIRE PROTECTION AREA NO. 1 ........................................................................... ............................... ............................114
WOMENS BAY FIRE DEPARTMENT ................................................................... ............................... ............................116
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT ........ ............................... ............................118
WOODLAND ACRES STREET LIGHT AREA ...................................................... ............................... ............................120
pi
J
7
7
' KODIAK ARTS COUNCIL .................................................................................................................. ............................... 122
FACILITIES .............................................................................................................................. ............................... 124
TOURISMDEVELOPMENT ............................................................................................................... ............................... 126
DEBT SERVICE FUND ................................................................................ ............................... ............................129
' DEBT SERVICE - EDUCATION AND HEALTH .................................................. ............................... ............................130
DEBTSERVICE - OTHER ...................................................................................... ............................... ............................132
CAPITAL PROJECTS FUND ...................................................................... ............................... ............................135
ENTERPRISE ................................................................................. ............................... ............................155
MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL ......................................... ............................... 156
' HOSPITAL ENTERPRISE FUND ........................................................................................................ ............................... 158
KODIAK FISHERIES RESEARCH CENTER ......................................................... ............................... ............................160
911 SERVICE ........................................................................................................................................ ............................... 162
APPENDIX ................................................................................................... ............................... ............................165
GLOSSARY ................................................................................................. ............................... ............................185
� I
II
� I
� I
� I
I]
IF
3
FISCAL YEAR 2001 AT A GLANCE
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 $673,240 from the General Fund to Debt Service for annual payments of principal and
interest on the 1989, 1993, 1994, and 1998 school and hospital bonds. Also, the facilities fund is transferring '
$330,330 to the Debt Service Fund for payment of principal and interest on the 1993, 1994, and 1998 bonds.
4
1
1
1
t
' /GOVERNMENT FINANCE OFFICERS ASSOCIATION
� Distinguished
� Budget Presentation
� Award
1
PRESENTED TO
1 Kodiak Island Borough,
Alaska
1
For the Fiscal Year Beginning
1 July 1, 1999
1
w� 3;z-- zelf-
President
1 Y
Director
1 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, 1999.
' 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.
1 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.
' 5
INTRODUCTION
' June 1, 2000
BUDGET MESSAGE
KODIAK ISLAND BOROUGH
Fiscal Year 2001
BUDGET LETTER OF TRANSMITTAL
' The Residents of Kodiak Island Borough
Kodiak, Alaska 99615
I Residents,
Transmitted herewith is the fiscal year 2001 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 2001.
Mission Statement
The Kodiak Island Borough is organized to execute the powers which 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, and animal control. Service districts within the Kodiak Island Borough provide fire
protection, road maintenance and construction and street lighting and solid waste disposal.
Major Policy Issues
Last year one of the major policy issues of the Kodiak Island Borough was the decline in fund balance over
the previous five years and how to reverse this. We are pleased to report that in Fiscal Year 2000 General Fund
revenues exceeded expenditures by $601,845. This leaves the Borough with an estimated fund balance in the
General Fund of $1,385,307. This is good news considering that the goal of the Assembly last year was to have a
$1,000,000 fund balance by the end of FY 2002. The main reasons for this large gain was an increase in several
revenue line items such as severance taxes and interest earnings and generally holding the line on expenditures
and lapsing those funds.
As always, the budget process included considerable debate about school funding. With State
appropriations for education static for the last ten years, it was challenging for the Borough to balance the budget.
Especially when the Borough aspires to provide a quality education to the students of the Borough but is reluctant
to raise tax rates. This year the Borough's direct contribution to the school district is budgeted at $5,966,440, a
$410,130 (7 %) 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 65% of the Borough's General Fund revenues and
the taxable assessed value of the Borough only went up by 4.6% last 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
$6,813,520. 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 65% 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. In the future we
will better define the school district contribution as a millage equivalency.
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 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
VA
7
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.
i
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 last year with the decline in revenues, reductions were necessary in this area as well.
This year we were able to keep contributions to non - profits at the same level of funding as last year. r
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. W
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. --
Basis of Accounting
Basis of accounting refers to revenues and expenditures, or expenses, as being recognized in the
accounts and reported in the combined financial statements. Basis of accounting relates to the timing of the
measurements made, regardless of the measurement focus applied.
The Kodiak Island Borough uses the same basis for budgeting as accounting.
Governmental fund types are accounted for using the modified accrual basis of accounting. Expenditures
are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred.
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.
Pursuant to this basis of accounting, material revenues, which are both measurable and available, are
accrued, and other revenues are recorded on the cash basis.
Proprietary fund types (Enterprise and Internal Service funds) are accounted for using the accrual basis of
accounting wherein revenues are recognized when earned and expenses are recognized when incurred.
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.
There is also a statewide tax cap initiative to limit property taxes to ten mills on the ballot for this fall
election. We believe that this would limit the City of Kodiak to ten mills and the Kodiak Island Borough, including
its' service districts, to ten mills. However, these legal issues that will emerge if the initiative passes will be settled
in court challenges.
Nonetheless, the current tax rate for the General Fund of the Kodiak Island Borough is 9.25 mills. If the
tax cap passes there is a very real possibility that the fire service districts, the road service districts, and the street
lighting district would be adversely affected or cease to exist. It would probably not be possible to cut back on
School District or non - profit expenditures enough to save the service districts. This would make driving in the
service districts much harder in the winter, fire insurance costs would go up in the service districts, and street
lighting would cease to exist. In the alternative, education will be cut substantially.
' As mentioned reviousl , the fund balance of the Kodiak Island Borough had been declining for several
P Y g g
fiscal years but in FY 2000 we were able to reverse that trend and actually add some $601,845 to fund balance.
This year we have budgeted to use $122,520 of fund balance to balance the budget.
Since 1997, Borough General Fund revenues have increased from $8,467,866 to $10,517,410 ( +24 %).
' Virtually all 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
$1,922,707 to $1,104,310 (43 %). Most of the increase in area -wide property tax is attributable to raising the mill
rate from 6.75 mills to 9.25 mills in FY1998.
As mentioned, the largest increase in expenditures is for school district support. In FY1995 the amount of
school district support from the General Fund was $3,861,961, by FY2000 this number had grown to an estimated
' $6,481,035, an 83% increase. Put another way, in FY 1995 school district support amounted to 47% of General
Fund expenditures, by FY 2001 it had risen to 65% of the General Fund. For FY 2001 the Borough has increased
school district support to $6,813,520, an increase of 5 %.
' 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 FY2001. Service District Number One
increased their mill rate from .50 mills to 1.0 mills. All of the other service district mill levies remained the same.
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 FY2001 is
$748,755,543, an increase of $33,006,508 ( +5 %) over FY2000's value of $715,749,035.
The total proposed budget for fiscal year 2001 calls for expenditures and transfers of $24,090,992. The
Kodiak Island Borough School District's (KIBSD) proposed budget of $23,073,342 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 $5,966,440, an increase of $410,130 from FY2000. If the Kodiak Island Borough School
District were included as part of the Kodiak Island Borough, the Borough budget would total $47,164,334.
The largest component of the Budget is the General Fund. The proposed General Fund budget is
$10,517,410 or 44% of the total budget. Of this, $6,677,810 is for transfers to other funds (mostly KIBSD) leaving
' expenditures in the General Fund of $3,839,600, which amounts to just 16% of the total Borough budget.
General Fund revenues are budgeted at $7,632,870 (74 %) from property taxes, $955,620 (9 %) from
' severance taxes, $81,150 (1 %) from licenses and permits, $1,454,510 (14 %) from intergovernmental sources,
$250,000 (2 %) from interest earnings, and $20,140 ( <1 %) from miscellaneous revenue. We are including, as part
of our revenues, a use of fund balance in the amount of $122,520.
' General Fund expenditures and transfers are budgeted at $1,947,670 (18 %) for general government,
$138,000 (1%) for public safety, $6,813,520 (65 %) for education, $164,930 (2 %) for culture and recreation,
$716,550 (7 %) for health and welfare, $307,460 (3 %) for assessing, and $449,280 (4 %) for community
' development. The FY2001 budget totals $10,537,410, which is $ 440,175 more than the amended budget of
$10,097,235 for FY2000.
For many years capital projects made up the largest component of the Kodiak Island Borough's 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.
Looking Ahead
The Borough faces many challenges for FY2001 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, 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
FY1990. The Borough has received the Distinguished Budgetary Presentation Award for all of their budgets from
FY 1991 through FY2000. 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
David Jensen Karleton G. Short
Borough Manager Finance Director
10 "`
1
n
1
BUDGET CALENDAR
KODIAK ISLAND BOROUGH
FISCAL YEAR 2001
The following activity is outlined as essential for the orderly formulation of the fiscal year 2001 Borough budget
(July 1, 2000 through June 30, 2001).
DATE
ITEM
BY
January 7, 2000
Budget Preparation Message
Manager
January 7
Distribution of budget worksheets to aid departments and
service districts in submitting their requests
Finance Officer
January 7
Distribution of forms to solicit input from outlying cities
Manager
January 21
Distribution of forms to gather input from autonomous not -for-
profit organizations
Manager
January 21
Final day for departmental budget requests to be returned to
Manager (via Finance Officer)
Department
Heads
January 21
Revenue forecast (all funds)
Finance Officer
February-March
Work sessions to resolve or justify differences of department
budgets
Mayor /Manager/
Finance Officer/
Dept. Heads
February 29
Due date for public and not - for - profit agencies budget requests
Manager
March 9
Mayor /Deputy Mayor receive preliminary budget
Manager
March 16
Receipt of Service District budgets
Service Districts
March 28
Mayor's input received
Manager
April 27
Annual budget message
Mayor /Manager
April 27
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
Mayor /Manager/
Finance Officer/
Assembly
April -May
Assembly department review
Mayor /Manager/
Dept. heads
April 28
Receipt of KIBSD budget (if KIBSD wants their budget
incorporated into KIB budget, then by April 1)
School District
May 18
Introduction of Budget Ordinance (Power Point presentation)
Manager /Mayor
May 18
Publication on hearing
Clerk
June 1
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
11
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 a 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 March 31 of the year, per Section 3.08.030 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 B 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 Manager 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.
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.
12
a
0
H
n
7
r
fl
r
Fri
m m m m i m m m m m m m m r m m m r m
A1?C71C OCEAN
PJ BARROW
11h PRUDHOE BAY
W
ZINKI
OOIAK
V E
HINW(
AKHIOK
O •�
e KODIAK
a� ISLAND
BOROUGH
` KOTZEBUE
!.Q _ ARCTIC _ CIRCLE
NOME CANADA
0� ' NORTON SOUND FAIRBANKS
ALASKA
7
yj� BETHEL
DILLINGHAM
VALDEZ
\ BRISTOL BAY
4
GULF OF ALASKA
KODIAK
ISLAND
KANI
NORTH PACIFIC OCEAN
STRATEGIC PLAN
1
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 29, the Kodiak Island Borough Charter, and Borough Ordinance.
' Purpose
In order to prepare the Borough's budget for fiscal year 2001, 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.
' Background
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 29, the Kodiak Island Borough Charter, and Borough Ordinance 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. In addition, a ballot initiative will go before the voters of the state of Alaska to establish a 10 -mill
' cap on property. The Kodiak Island Borough must balance providing services with the revenue that can be made
available. 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 work session was held with the Borough staff, manager, and mayor. The work session focussed on
1) work session 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 4) development of program and service
priorities.
' A second one -day work session 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
I BOROUGH RESPONSIBILITIES AND PROGRAMS
' 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
15
Departmental Responsibilities and Programs
Departmental responsibilities and programs are shown in Table 1. Over the last three years Borough staffing levels in -�
the primary departments have decreased over the past three years 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 have been 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
departments. These goals and objectives are too broad and general to provide specific guidance. Department heads
should develop their own goals and 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 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 the funds that are available
♦ 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, and outcome, 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
Short-term FY 2000/2001
• Achieve a level- funding budget for FY 2001 to maintain existing services while evaluating other reasonable ®°
sources of Borough revenue
• Raise the purchase limit requiring Assembly approval as an interim measure for a year (ordinance change
required) ..�
♦ Investigate feasibility of a commercial marine vessel property tax that would resolve equity issues between local
residents who pay severance tax and non - residents who do not but get the same level of service
• Investigate availability of state deferred maintenance revenues
♦ Participate in AML and SWAMC efforts to maintain municipal revenue sharing �.
♦ Continue discussions on needs for a General Obligation Bond for municipal and school district facility construction
and repair
• Monitor settlement in Exxon Valdez lawsuit
♦ Maintain financial support for non - profits
Mid -term FY 2001/2002 �.
• If proposition on municipal tax cap passes and municipal revenue sharing is curtailed, evaluate means of defining
what service level will be provided
16
J
1
0
♦ If proposition on municipal tax cap passes and municipal revenue sharing is curtailed, finding other potential
sources of municipal revenue
♦ 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
Short-term FY 2000/2001
♦ Assess the need for filling the vacant auto -CAD staff position vs. contracting services out, including effects on
taxation /assessment and management of Borough lands
Convert the Engineering Department into a Public Works Department funded from the General Fund; reduce staff
from four to three
♦ Conduct a study of Borough and School District MIS needs, to develop recommendations on hardware, software,
and Borough - School District linkage
♦ Designate the Taxation /Assessment Director as Acting Borough Manager
♦ Incorporate MIS as a function of the Finance Department
Mid -term FY 2001/2002
♦ When programs are consolidated, clarify specific staff assignments
Evaluate where Borough services can be efficiently contracted out
Contract Services Initiatives and Action Items
Short-term FY 2000/2001
Evaluate the performance of the Borough's Juneau lobbyist and whether adjustments should be made
♦ Evaluate the performance of Borough's municipal attorney, maintain use of a local firm but determine whether
adjustments should be made
♦ Require regular annual reports from Borough state and federal lobbyists
Mid -term FY 2001/2002
♦ Settle leasing and contracting issues in the Fisheries Research Center
Borough Programs Initiatives and Action Items
Short-term FY 2000/2001
Develop a program for Citizen of the month award based on Civic duty and contribution
Re- evaluate the recycling program, including the need to set up rules and regulations, the capability of Threshold
to expand service, making recycling mandatory, giving credit for Community Service at the recycling center, and
centralizing operations at the landfill
♦ Pursue state and federal funding for paving the road to the Kodiak Rocket Launch facility, including the State
STIP and federal FHWA funds
Mid -term FY 2001/2002
♦ Evaluate the need for a non - area -wide emergency service /power service district
17
♦ Evaluate private lands used by the public that could be acquired into public ownership; coordinate with Lesnoi Inc.
Borough /School District Coordination Initiatives and Action Items
Short-term FY 2000/2001
Conduct a study of Borough and School District MIS needs, to develop recommendations on hardware, software,
and Borough - School District linkage (repeated above)
♦ Re- 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 lobbying appropriate action
Mid -term FY 2001/2002
Evaluate a Borough land trade for Northstar School land
Consider tying some of an Exxon Valdez settlement to an Education Endowment Fund
Borough Land Sales
Short-term FY 2000/2001
Pursue sale of Borough foreclosed lands in an equitable and consistent manner
♦ Initiate sales of foreclosed lots dating from 1997 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 Planning & Zoning Commission)
Mid -term FY 2001/2002
Evaluate tract development vs. current lot sales procedure
Capital Projects and Borough Bonds
Short-term FY 2000/2001
♦ Initiate designs for repair of school roof using existing budget line item
Mid -term FY 2001/2002
♦ 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
1s
FINANCIAL SUMMARIES
' FINANCIAL SUMMARIES
FUND STRUCTURE
The Borough accounts are organized on the basis of fund and account groups, each of which is considered a
separate accounting entity. Operations of each fund are accounted for with a separate set of self - balancing accounts
that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate. Borough
resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be
' spent and the means by which spending activities are controlled. The various funds in this report are grouped into six
generic fund types within two broad fund categories.
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 Project 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.
J
19
1
FISCAL POLICY
(Adopted March 15, 1990)
This fiscal policy is a statement of the guidelines and goals that will influence and guide the financial '
management practices of the Kodiak Island Borough. A fiscal policy that is adopted, adhered to, and regularly
reviewed is recognized as the cornerstone of sound financial management. Effective fiscal policy:
contributes significantly to the Borough's ability to insulate itself from a fiscal crisis;
enhances long term financial credibility by helping to achieve the highest bond and credit ratings possible;
promotes long term financial stability by establishing clear and consistent guidelines;
directs attention to the total financial picture of the Borough rather than single issue areas;
promotes the view of linking long -run financial planning with day to day operations; and
provides the Assembly and the citizens of the Borough with a framework for measuring the fiscal impact of
government services against established fiscal parameters.
To these ends, the following fiscal policy statements are provided:
Operating Budget Policies
The budget is a plan for allocating resources. The objective is to enable service delivery with allocated
resources. Services must be delivered to the citizens at a level which 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
no
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 as
approved service levels.
..
20 Go
'
Capital Construction
Emphasis will be placed upon continued reliance on a viable level of paydown 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.
'
forecasting system that will include projections of revenues, expenditures, and future costs
Existing Service Costs
' The justification for base budget program costs will be a major factor during budget review.
Administrative Costs
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
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 -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
C
3.
4.
5.
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.
The Borough will regularly review contractual opportunities for consolidated banking services.
Accounting, Auditing, and Reporting Policies
22
C
C
C
r
J
L
i
L
n
f'
�I
6.
7.
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 which considers its development policies
and links the development process with the capital plan.
The Borough will enact an annual capital budget based on the multi -year capital improvements program.
The Borough will coordinate development of the capital improvement budget with development of the
operating budget. Future operating costs associated with new capital projects will be projected and included
in operating budget forecasts.
The Borough will maintain all its assets at a level adequate to protect its capital investments and to minimize
future maintenance and replacement costs.
The Borough will identify the "full -life" estimated cost and potential funding source for each capital project
proposal before it is submitted to the Assembly for approval.
The Borough will determine the total cost for each potential financing method for capital project proposals.
The Borough will identify the cash flow needs for all new projects and determine which financing method best
meets the cash flow needs of the project.
Reserve Policies
The Borough will maintain a fund balance designation for fiscal cash liquidity purposes; i.e. fiscal reserve that
will provide sufficient cash flow to minimize the potential of short term tax anticipation borrowing.
The Borough will maintain appropriated contingencies to provide for unanticipated expenditures. The three
contingencies and their recommended minimum funding levels are:
Emergency Contingency 1.00% of General Fund
Personnel Contingency .50% of General Fund
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.
23
Fund Summary
Budget Summary, All Funds
Fiscal Year 2001
Special Debt Capital
General Revenue Service Projects Enterprise
Fund Funds F Funds Funds Total
Estimated Beginning Balance
Revenues
Property Taxes
Bed Tax
Non Ad Valorem Taxes
Payment in Lieu of Taxes
Severance Taxes
Penalties & Interest on Taxes
Rents & Royalties
User Fees
Land Sales Activites
Licenses & Permits
Federal Shared Revenues
State Shared Revenues
Fines
Penalties & Interest
Miscellaneous
Bond Proceeds
Sale of Fixed Assets
Transfers In
Total Available Funds
Expenditures
General Government
Education
Health & Welfare
Assessing
Community Development
Child Care Assistance
Welfare to Work
Resource Management
Public Transportation
KIB Buildings
Coastal Management
Road Maintenance
Public Safety
Culture and Recreation
Economic Development
Solid Waste
Capital Outlay
Transfers Out
Total Use of Funds
Estimated Funds Available 6/30/01
$ 1,385,307 $18,135,406 $ 385,169 $ 621,374 $ 1,586,735 $22,113,990
6,796,870
534,570
$ 1,947,670
7,331,440
-
42,700
720,566
42,700
198,000
307,460
198,000
478,000
2,500
449,280
480,500
955,620
-
955,620
160,000
-
156,800
160,000
-
396,640
2,272,370
2,669,010
472,770
-
2,551,400
2,551,400
-
110,800
-
110,800
81,150
21,000
- 212,634
102,150
350,200
94,330
-
444,530
1,104,310
787,090 1,636,140
2,643,090 40,000
6,210,630
2,300
- -
- -
2,300
250,600
1,050,422
457,253 75,000
1,833,275
$15,840
75,720
- 3,161,158
3,252,718
$2,000
4,000,000
-
4,002,000
-
121,130 1,194,600
2,523,808
3,839,538
$ 11,780,197
$ 25,372,308 $ 3,215,909
$ 3,721,717 $ 12,210,471
$ 56,300,601
$1,947,670
-
$ 1,947,670
6,813,520
2,050,060
8,863,580
720,566
-
720,566
307,460
307,460
449,280
449,280
500,000
500,000
309,830
309,830
156,800
156,800
92,000
92,000
472,770
5,271,950 5,744,720
-
283,660
- 283,660
118,000
400,230
80,000 598,230
160,914
51,720
- 212,634
-
42,900
42,900
- 3,439,332
3,439,332
-
422,330 -
422,330
$ 10,517,410
$ 2,732,240 $ 2,050,060 $ 3,439,332
$ 5,351,950 $ 24,090,992
$ 1,262,787 $ 22,640,068 $ 1,165,849 $ 282,385 $ 6,858,521 $ 32,209,609
25
Assessed Values - Last Ten Years
EIIII>�IZIII>�IIdII
700,000,000
500,000,000
a
H 400,000,000
N
d
N
N
a
300,000,000
KIIIIIIIIIIIIIIII
100,000,000
0+—
1992
1993 1994 1995 1996 1997 1998 1999
Fiscal Year
'*'Personal Property 'Real Property 'q Assessed Value
2000 2001
26
F.Y. 2001 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 One
9.25
- Service District No. 1
12.25
TCA 3 - KIB Airport Fire Protection District
9.25
TCA 4 - Bayview Road Service District
9.25
- Fire Protection Area One
10.75
TCA 5 - Entire Borough
9.25
(excluding special assessment areas)
12.50
TCA 6 - Monashka Bay Road Service District
9.25
- Fire Protection Area One
- No Road Service Properties
9.25
TCA 7 - Service District No. 1
9.25
- Fire Protection Area One
- No Road Service Properties
9.25
TCA 8 - Fire Protection Area One
9.25
TCA 9 - Womens Bay Rd & Fire Service Dist
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: FY2001 is an estimated figure ; , M
Tax Rate Per $1,000
I r--,
10
9 '
8
7
6
m
oc 5
4 ..
3
2
1
0
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
Fiscal Year
rl
'i
.d
28
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
1987
46,204,800
374,136,300
420,341,100
4.51
2,181,410
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
Note: FY2001 is an estimated figure ; , M
Tax Rate Per $1,000
I r--,
10
9 '
8
7
6
m
oc 5
4 ..
3
2
1
0
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
Fiscal Year
rl
'i
.d
28
STATE OF ALASKA
' RAW FISH TAX, PREVIOUS, TEN YEARS
' 1991 1992 1993 1994 1995 19% 1997 1998 1999 2000
' Raw fish tax was between $600,000 and $900,000 per year in the 1980's, but underwent a tremendous increase in
1990 to over $2,000,000. It dropped to $1,082,779 in 1991 as a result of the Exxon Valdez oil spill but had
climbed back to $1,295,291 by 1992. For fiscal year 2001, we are projecting $845,000.
' RAW FISH TAX PREVIOUS TEN YEARS
Fiscal Amount
' Year Received
1991 1,082,779
1992 1,295,921
1993 1,005,664
1994 1,244,127
1995 997,032
1996 1,077,121
1997 1,349,834
' 1998 994,768
1999 918,010
2000 833,980
29
1,800,000
1,400,000
1200 000
'
1,000,000
800,000
' 600,000
'
400,000
'
200,000
0
' 1991 1992 1993 1994 1995 19% 1997 1998 1999 2000
' Raw fish tax was between $600,000 and $900,000 per year in the 1980's, but underwent a tremendous increase in
1990 to over $2,000,000. It dropped to $1,082,779 in 1991 as a result of the Exxon Valdez oil spill but had
climbed back to $1,295,291 by 1992. For fiscal year 2001, we are projecting $845,000.
' RAW FISH TAX PREVIOUS TEN YEARS
Fiscal Amount
' Year Received
1991 1,082,779
1992 1,295,921
1993 1,005,664
1994 1,244,127
1995 997,032
1996 1,077,121
1997 1,349,834
' 1998 994,768
1999 918,010
2000 833,980
29
NON - PROFIT AGENCIES FUNDING
FY 2001 SUMMARY
AGENCY STATE KIB FY2001 FY2000 FY1999
REQUEST FUNDS FUNDS TOTAL TOTAL TOTAL
HEALTH & SOCIAL SERVICES
American Red Cross
3,450
0
1,750
1,750
1,750
3,500
Brother Francis Shelter
29,381
0
25,000
25,000
25,000
25,000
Hope Community Resources
5,000
0
65,000
65,000
5,000
5,200
KANA - EMS Program
0
0
5,000
5,000
0
0
Kodiak Baptist Mission
33,803
9,587
7,868
17,455
18,640
32,860
Kodiak Council on Alcoholism
37,240
7,350
21,466
28,816
29,724
42,388
Kodiak Public Health Center
9,200
0
4,500
4,500
4,500
4,500
Kodiak Women's Resource and Crisis Center
32,250
3,516
28,734
32,250
28,123
40,925
Salvation Army
8,800
0
7,500
7,500
7,500
8,000
Senior Citizens of Kodiak
24,704
0
24,704
24,704
25,000
25,000
Small World, Inc.
15,952
0
0
0
0
13,000
Special Olympics
7,040
0
7,000
7,000
7,000
7,000
HEALTH & SOCIAL SERVICES SUBTOTAL
$206,820
$20,453
$198,522
$218,975
$152,237
$207,373
EDUCATION, CULTURE & RECREATION
Chiniak Public Library
0
0
3,000
3,000
3,000
3,000
City of Kodiak Library
0
0
3,000
3,000
3,000
3,000
Head Start
7,583
0
7,583
7,583
8,000
8,000
KANA - Family Center
12,000
0
12,000
12,000
12,000
16,000
KMXT Public Radio
10,527
0
7,500
7,500
7,500
15,000
Karluk IRA Council
0
0
0
0
13,400
37,500
Kodiak Arts Council
15,000
0
15,000
15,000
15,000
16,000
Kodiak College
130,000
0
60,000
60,000
60,000
60,000
Kodiak Girl Scouts
2,050
0
1,000
1,000
1,000
1,000
Kodiak Historical Society
4,968
0
4,968
4,968
5,000
10,000
Kodiak Island Convention & Visitors Bureau
38,500
0
37,900
37,900
0
0
Kodiak Island Sportsmen Association
0
0
0
0
0
2,000
Kodiak Little League
7,000
0
5,000
5,000
5,000
5,000
Kodiak Summer Sports Camps
6,000
0
5,000
5,000
5,000
5,000
Kodiak Football League
0
0
0
0
3,000
0
Kodiak Youth Services
12,000
0
5,000
5,000
5,000
10,000
Youth Olympics Program
2,500
0
2,000
2,000
2,000
2,000
Santa to the Villages
2,311
0
2,300
2,300
2,300
2,300
Village Libraries
0
0
15,000
15,000
18,000
18,000
RECREATION SUBTOTAL
$250,439
$0
$186,251
$186,251
$168,200
$213,800
TOTALS
$457,259
$20,453
$384,773
$320,437
$320,437
$421,173
��
30 .�
GENERAL FUND
r�
General Fund
General Fund Balance
Last Ten Years
3,500,000 3,422,870
2,972,225
3,000,000
2,500,000 2,375,653
1,981.577 2,035,321 2,048,941
2,000,000
1,774,750
1,569,205
1,500,000
1,000,000
500,000
p - — --
1991 1992 1993 1994 1995 1996 1997 1998 1999 2000
Note: 2000 figure is estimated
CHANGES IN GENERAL FUND BALANCE
LAST TEN YEARS
1,500,000
1,000,000
500,000
0
- 500,000
-1,000,000
1 500 000
1,047,217
601,848
340,332
206,827
53,744
(206,397)
(�` • `) (479,736)
(785,746)
(923,284)
1991 1992 1993 1994 1995 19% 1997 1998 1999 2000
The Borough used $785,480 of fund balance in FY 1999, but is estimated to increase the balance by $601,848 in
FY 2000. This year's budget includes a decrease of the fund balance by $122,520 to fund the school district
budget.
31
REVENUE SOURCES AND GENERAL FUND ESTIMATES
TAXES
Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010- 29.45.500: The assessed valuation
(as of January 1, 1999) is estimated at $749,506,901. The tax levy for real and personal property is 9.25 mills.
The estimated property tax revenue is $6,796,870, with 84% being from real property and 16% being from
personal property. The current delinquency rate is 3 %. For budget purposes, the amount of tax generated by one
(1) mill is $749,500.
Severance Tax. KIB Ordinance 91 -03 created a new code section 3.26.010- 3.26.090: The tax levy for the
severance tax is the base Borough mill levy of 9.25 mills. The estimated severance tax revenue for FY2001 is
$955,620. The breakdown of value: rock, sand, and gravel is equal to $10,000; timber is equal to $95,620; fish is
equal to $850,000, with no estimated revenues from minerals at this time. For budget purposes, the amount of tax
generated by one (1) mill is $103,310.
Penalty and Interest on Taxes Receivable. AS 29.45.650 and KIB Code of Ordinances: Interest and
penalty on delinquent property taxes. Penalty is levied at 10% for late payment and the interest rate is 12% per
annum. Estimated revenue from this source is $160,000.
Motor Vehicle Tax. AS 29.10.431 provides for an alternative to the collection of property tax on motor
vehicles. A motor vehicle tax would be levied at a flat rate and collected by the Department of Public Safety,
Division of Motor Vehicles, and remitted to the Borough. This motor vehicle tax is anticipated to reduce the '
delinquency rate for personal property taxes and improve collection of taxes on vehicles. Revenue from this
source is estimated at $190,000.
STATE REVENUES
State Revenue Sharing. AS 29.60.010- 29.60.030: State Equalization of Tax Resources for Municipal a
Services. The equalization entitlement computation is based on population, the relative ability to generate
revenue, and local tax burden of the taxing entity. The State of Alaska has reduced State Revenue Sharing by
11% for fiscal year 2001. This amount could be reduced even more in upcoming years depending on the State's
fiscal conditions at the time. The estimate for FY2001 is $106,640.
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
population of the municipality minus the population of cities within the municipality. The current net cities
population of the KIB for municipal assistance purposes is 6,083. The total official census of the Borough is
13,989 adopted by the Alaska Department of Community and Regional Affairs for purposes of entitlement
'
computation for FY2001. Municipal assistance is dependent on legislative appropriation and has been reduced by
11% this year. Our projection for FY2001 is $108,670.
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 FY2001 is $12,000.
Fish Tax Revenue Sharing. AS 43.75.130: Refund to local governments of the amount of fisheries
business tax revenue collected by the state. Fisheries businesses are those who take, purchase, or otherwise
acquire a fishery resource. The amount of the refund for the Borough is 50% of the revenues collected in the
Borough outside cities and 25% of the revenues collected from fishery businesses located in cities within the
Borough. The estimate for this fiscal year is $820,000.
32
LOCAL REVENUE
Interest Earned on Investments. KIB Ordinance No. 84 -2, Investment of Monies: Available monies are
invested under the guidelines established by this ordinance and investment and collateral ization policy procedures
determined by the Finance Director. A central treasury is maintained for efficiency of pooled resources. We are
estimating a 5.5% return on our investments. Estimated interest revenue for FY2001 is $250,000 (in General
Fund).
Miscellaneous Revenue. This category includes revenues generated from animal control, emergency
services, sale of copies, and other miscellaneous revenue. Our estimated revenue from these sources is $15,840.
33
$9,000,000
$8,000,000
$7,000,000
$8,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
1998 Actual
t Propert y Tax
Inres Eami
$8,000,000
$7,000,000
$8,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
1999 Actual 2000 Actual
f Severance Tax Licenses & Permits
— * — Miscellaneous Revenues o— Use of Fund Balarx
GENERAL FUND EXPENDITURES
1998 Actual 1999 Actual
-- * — General Government t Public Safety
- W Health and Welfare +Assessing
GENERAL FUND REVENUES
2000 Actual
—�— Education
2001 Budget
Intergovernmental Rever
2001 Budget
W Culture and Recreation
34
GENERAL FUND REVENUES
Property
74%
Intergovernmental Revenues
14%
Interest Earnings
2%
liscellaneous Revenues
0%
35
Fiscal Year Fiscal Year
Fiscal Year
Fiscal Year
1998 Actual 1999 Actual
2000 Actual
2001 Budget
Property Tax
$7,110,269 $7,148,052
$7,351,602
$7,632,870
Severance Tax
931,695 1,006,290
1,160,115
955,620
Licenses & Permits
86,139 86,523
92,609
81,150
Intergovernmental
2,286,705 1,595,847
1,300,568
1,454,510
Revenues
Interest Earnings
389,252 238,515
358,351
250,600
Miscellaneous Revenues
109,286 96,918
132,175
20,140
Use of Fund Balance
0 0
0
122,520
Total
$10,913,346 $10,172,145
$10,395,420
$10,517,410
The largest source of revenue for the general
fund continues to be property taxes at 74 %. Intergovernmental
revenue constitutes 14% of general fund revenues. The Borough instituted a severance tax in fiscal year 1992,
which will account for 9% of Borough revenue in fiscal year 2001.
General Fund Revenues - FY 2001
Severance Tax
9%
A991MI&6
Licenses &
Permits
1%
Property
74%
Intergovernmental Revenues
14%
Interest Earnings
2%
liscellaneous Revenues
0%
35
GENERAL FUND REVENUE SUMMARY
REVENUES
Non Ad Valorem Taxes
Boat Tax - over 5tons
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
Motor Vehicle Tax
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDG
Property Tax
$210,698
$171,565
$208,000
$191,296
$198,000
Real Property
$5,580,974
$5,607,125
$5,776,880
$5,779,852
$6,010,330
Allowance for Disabled Vets
(15,361)
(19,505)
(16,060)
(16,053)
(16,000)
Allowance for Farm Use
(12,127)
(11,054)
(11,060)
(11,054)
(11,000)
Allowance for Seniors
(243,488)
(236,335)
(260,900)
(260,879)
(275,000)
Personal Property
978,3
1,
1,087,370
1,08
1,088
TOTAL PROPERTY TAXES
$6,288,353
$6,341,132
$6,576,230
$6,579,243
$6,796,870
Non Ad Valorem Taxes
Boat Tax - over 5tons
$8,103
$5,785
$8,000
$7,817
$8,000
Motor Vehicle Tax
20 2, 5 95
1
20
183,
190,000
TOTAL NON AD VALOREM TAXES
$210,698
$171,565
$208,000
$191,296
$198,000
Payment in Lieu of Taxes
PILOT - Federal
$433,504
$437,084
$483,270
$448,310
$450,000
PILOT- Kodiak island Housing
18,866
22,872
26,200
21,160
28,000
PILOT - State of Alaska
0
0
0
0
0
TOTAL PAYMENT IN LIEU OF TAXES
$452,370
$459,956
$509,470
$469,470
$478,000
Severance Taxes
Fish
$742,952
$900,331
$950,000
$1,051,378
$850,000
Mining
9,342
10,269
9,250
11,449
10,000
Logging
17
95,6
85,0
97 ,288
95,6
TOTAL SEVERANCE TAXES
$931,695
$1,006,290
$1,044,250
$1,160,115
$955,620
Penalties and Interest Tax
Penalties and Interest
$1
$175,
$ 140,0 0 0
$111,593
$ 160,00 0
TOTAL PENALTIES & INTEREST TAX
$158,848
$175,399
$140,000
$111,593
$160,000
Licenses and Permits
Building Permits
$60,686
$60,708
$60,000
$68,597
$60,000
Subdivision
6,205
7,100
4,000
4,300
4,000
Conditional Use Permit
2,450
1,000
2,000
1,400
2,000
Zoning Compliance
4,006
2,900
4,000
2,980
4,000
Exception
0
0
0
0
500
Variance Fee
800
800
500
600
500
Zoning Change Fee
1,800
400
500
400
500
Electric Permit
4,830
5,028
5,000
6,063
5,000
Plumbing Permit
3,193
3,379
3,000
4,481
3,000
Planning & Zoning (P &Z) Review Fee
900
25
250
475
250
Special Land Use
0
0
0
50
0
Dog License
0
5,183
1,400
3,263
1,400
Site Plan Review
1,269
0
0
0
0
TOTAL LICENSES AND PERMITS
$86,139
$86,523
$80,650
$92,609
$81,150
INTERGOVERNMENTAL REVENUES
Federal Shared Revenue
National Wildlife Refuge $775,082
National Forest Fund 1
TOTAL FEDERAL SHARED $775,250
REVENUE
$177,899 $211,780 $211,782 $350,000
6 1 200 4 200
$177,960 $211,980 $211,827 $350,200
36
1
F.Y. 1998 F.Y. 1999 F.Y. 2000 F.Y. 2000 F.Y. 2001
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
State Shared Revenues
State Revenue Sharing
$304,222
$290,063
$119,820
$119,821
$106,640
Municipal Assistance
200,898
197,785
131,920
122,097
108,670
Raw Fish Tax
920,903
855,077
728,560
728,557
820,000
Raw Fish Tax - Off Shore
73,865
62,933
100,000
105,423
45,000
Amusement and Games
0
0
14,000
0
12,000
Telephone and Electric
11,567
12,029
8,000
12,843
12,000
TOTAL STATE SHARED REVENUES
$1,511,455
$1,417,887
$1,102,300
$ 1, 0 88,741
$1,104,310
TOTAL INTERGOVERNMENTAL
$2,286,705
$1,595,847
$1,314,280
$1,300,568
$1,454,510
Fines
Animal Control
$2,005
$725
$2,000
$245
$2,000
Zoning Violations
300
150
300
150
300
TOTAL FINES
$2,305
$875
$2,300
$395
$2,300
Interest
Interest Earnings
$389,252
$238,515
$250,000
$358,351
$250,000
Gain /loss
$0
$0
$0
$0
$600
TOTAL INTEREST
$389,252
$238,515
$250,000
$358,351
$250,600
Miscellaneous - Classified
Jury Duty
$268
$75
$600
$3
$0
Sale of Copies
0
0
0
17,606
600
Sale of Maps
682
567
600
612
600
Sale of Computer Data
250
1,058
600
1,180
0
Fee - Dishonored Checks
25
125
75
75
140
Other
57,739
7,036
7,000
4,036
7,000
Emergency Medical Services
30,156
30,665
33,000
0
0
Insurance Rebate - Misc.
0
0
0
0
0
Admin. Fee - Capital Projects
0
0
2,000
0
0
Legal Fee Reimbursement
8,703
2,195
2,500
0
2,500
Passport Fees
0
6,360
5,000
6,345
5,000
IBEW Reimbursement
0
0
0
0
0
Exxon Reimbursement
0
0
0
0
0
Manville Settlement Trust
9,158
11,091
0
0
0
TOTAL MISC. CLASSIFIED
$106,981
$59,172
$51,375
$29,857
$15,840
Use of Fund Balance
$0
$0
($187,220)
$0
$122,520
Operating Transfers In
Debt Service - Other
$0
$32,632
$0
$21,745
$0
M.I.S.
0
0
101,680
74,178
0
TOTAL OPERATING TRANSFERS IN
$0
$32,632
$101,680
$95,923
$0
Sale of Fixed Assets
Sale of General Fixed Assets $0 $4,239 $2,000 $6,000 $2,000
TOTAL SALE OF FIXED ASSETS $0 $4,239 $2,000 $6,000 $2,000
TOTAL REVENUES, OTHER FINANCING
SOURCES AND TRANSFERS IN $10,913,346 $10,172,145 $10,093,015 $10,395,420 $10,517,410
37
1
GENERAL FUND EXPENDITURES I
X NDITURES BY DEPARTMENT SUMMARY
38
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
EXPENDITURES
Dept. 100 Borough Assembly
$129,212
$136,417
$146,520
$140,393
$142,000
Dept. 105 Borough Manager
199,994
254,593
192,170
187,042
175,990
Dept. 110 Borough Clerk
282,769
287,719
267,270
226,622
260,450
Dept. 115 Borough Attorney
191,017
155,801
202,000
197,866
161,000
Dept. 120 Finance Department
606,413
562,367
387,540
369,644
381,680
Dept. 125 Mgmt Information
713,810
685,274
343,836
329,256
401,560
Services
Dept. 130 Assessing
295,230
318,894
283,720
279,314
307,460
Dept. 135 Engineering /Facilities
87
2
4,220
183,268
131,700
Dept. 140 Community
Development
424,789
417,268
359,060
304,701
400,280
Dept. 142 Building Inspection
98,989
92,274
144,600
120,472
112,500
Dept. 160 Economic Development
68,251
72,225
49,000
37,755
49,000
Dept. 165 General Administration
307,976
224,626
241,587
177,861
284,290
Dept. 175 Emergency
2,366
2,384
5,500
2,790
5,500
Preparedness
Dept. 180 Education Support
Dept. 185 Health and Sanitation
6,517,331
1,455,983
7,044,970
1,179,420
6,481,035
764,847
6,500,341
730,888
6,813,520
720,566
Dept. 190 Culture and Recreation
241,390
208,930
173,330
166,630
160,914
Dept. 195 Transfers
571,297
0
51,000
22,000
9,000
TOTAL EXPENDITURES
$12,106,904
$11,643,164
$10,097,235
$9,976,843
$10,517,410
38
General Fund Expenditures by Function
LOU '
6
Culture and Recreation
2%
Health and Welfare
7%
Assessing
3%
)mmunity
jelopment
4%
General Government
19%
Education support accounts for over half of the general fund expenditures projected for FY 2000. 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 $6,813,520 in fiscal year 2001.
GENERAL FUND EXPENDITURES BY FUNCTION
Last Three Years
39
Public Safety
1%
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
1998 Actual
1999 Actual
2000 Budget
2001 Budget
General Government
$3,002,575
$2,306,799
$1,836,143
$1,947,670
Public Safety
101,355
94,658
150,100
118,000
Education
6,517,331
7,044,970
6,481,035
6,813,520
Culture and Recreation
241,390
208,930
173,330
160,914
Health and Welfare
1,455,983
1,179,420
764,847
720,566
Assessing
295,230
318,894
283,720
307,460
Community Development
493,040
489,493
408,060
449,280
Total
$12,106,904
$11,643,164
$10,097,235
$10,517,410
39
Public Safety
1%
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 2000 -2001
• 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. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$16,800
$20,000
$21,600
$21,600
$21,600
Fringe Benefits
1,838
3,279
3,320
3,321
2,400
Political Lobbyist
60,203
63,478
60,000
63,000
60,000
Support Goods & Services
50,371
49,660
61,600
52,472
58,000
TOTAL
$129,212
$136,417
$146,520
$140,393
$142,000
PERFORMANCE INDICATORS
41
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Regular Assembly Meetings
22
24
20
24
Special Meetings
0
2
17
4
Joint Work Sessions
8
10
6
10
Work Sessions
33
24
28
24
SWAMC Conference Attendees
3
3
3
3
AML Conference Attendees
4
4
6
4
Ordinances
30
20
12
20
Resolutions
50
40
32
40
Contracts
71
60
37
60
Other Action Items
30
30
70
30
41
PROGRAM BUDGET SUMMARY
MANAGER'S OFFICE
Program Description
The Manager is appointed by the Mayor and Assembly of the Kodiak Island Borough. The manager ...
provides administrative guidance to KIB assembly policy decisions, and serves as the chief executive 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 2000 -2001
• 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.
V"
42 ""
MANAGER'S OFFICE
EXPENDITURES
43
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
A CTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$124,868
$164,770
$127,530
$115,343
$118,330
Fringe Benefits
35,306
38,962
35,870
33,227
31,630
Support Goods & Services
39,820
49,886
28,770
38,472
31,030
Capital Outlay
0
975
0
0
0
Allocated to KFRC
0
0
0
0
(5,000)
TOTAL
$199,994
$254,593
$192,170
$187,042
$175,990
PERSONNEL
Number of Employees
Position:
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
Borough Manager
1
1
1
1
Administrative Assistant
1
1
1
0
Secretary III
0
0
0
1
TOTAL
2
2
2
2
43
F]
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 2000 -2001
• 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
k
0
r
0
�I�
1
CLERK'S OFFICE
1
1
1
EXPENDITURES
PERSONNEL
Number of Employees
Position:
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
1.00
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$147,451
$156,426
$139,320
$123,992
$144,790
Fringe Benefits
40,189
39,678
42,950
32,390
30,140
Support Goods & Services
91,542
89,066
84,200
70,240
85,520
Capital Outlay
3,587
2,549
800
0
0
TOTAL
$282,769
$287,719
$267,270
$226,622
$260,450
PERSONNEL
Number of Employees
Position:
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
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
0.00
1.00
1.00
Records Coordinator
1.00
1.00
0.00
0.00
TOTAL
3.00
3.00
3.00
3.00
PERFORMANCE INDICATORS
45
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Ordinances
30
20
12
20
Resolutions
50
40
32
40
Minutes (pages)
421
400
186
400
Regular Assembly Meetings
22
24
20
24
Special Meetings
4
4
17
4
Joint Work Sessions
8
10
6
10
Work Sessions
33
24
28
24
Other Meetings Attended
12
12
12
12
Plats Filed
19
20
22
20
Beverage Licenses Reviewed
0
5
5
5
Gaming Licenses Reviewed
7
6
6
6
Borough Newspage Publications
51
65
65
65
Elections
3
1
3
2
Initiative Petition
2
0
0
0
Recount
0
0
0
0
Absentee Voters
179
256
200
200
Registered Voters
10,389
10,331
10,000
10,100
Code Supplements
4
4
4
4
Archival Records Requests
160
160
160
160
Archival Records Destroyed
100 cu.ft.
100 cu.ft.
100 cu.ft.
100 cu.ft.
Archival Records Added
100 cu.ft.
100 cu.ft.
100 cu.ft.
100 cu.ft.
Notary
180
100
100
100
Passports filed
0
201
400
400
45
1
LEGAL SERVICES
PROGRAM BUDGET SUMMARY
Program Description • „r
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 2000 -2001
• 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
.W
."
46 W`
1
LEGAL SERVICES
' EXPENDITURES
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
'
Legal Fees $152,223
$82,187
$132,000
$129,506
$100,000
Support Goods & Services 38,794
73,614
70,000
68,360
61,000
TOTAL $191,017
$155,801
$202,000
$197,866
$161,000
1
1
1 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 2000 -2001
• To maintain the Certificate of Achievement Award for Financial Reporting for fiscal year 1999.
• 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 2000
budget. We also received the award in fiscal years 1990 through 1999.
❖ Upon submittal of our fiscal year 1998 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, and 1997. We are hoping to receive one for our fiscal year 1999 report.
❖ We have maintained our high rate of tax collections. At this time, 97% of 1998 taxes are collected.
48
' F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
FINANCE
7 working days
7 working days
7 working days
$7,455,190
$7,722,179
'
EXPENDITURES
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
'
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$367,550
$343,486
$347,230
$344,722
$354,610
Fringe Benefits
101,257
99,463
101,030
95,845
88,200
'
Support Goods & Services
206,552
228,144
63,080
59,932
66,870
Capital Outlay
8,072
5,284
2,500
0
3,000
Allocated to other funds
(77,018)
(114,010)
(126,300)
(130,855)
(131,000)
'
TOTAL
$606,413
$562,367
$387,540
$369,644
$381,680
PERSONNEL
'
Number of Employees
Position:
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
'
Finance Director
1
1
1
1
Accountant
2
2
2
2
Accounting Technician
2
2
2
2
'
Clerk/Cashier
2
1
1
1
Secretary III
1
1
1
1
TOTAL
8
7
7
7
'
PERFORMANCE INDICATORS
' F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Monthly Financials 3 working days
7 working days
7 working days
7 working days
Annual Report (CAFR)
February 20
December 15
November 30
November 30
'
Personnel Turnover
1
1
1
1
Total Tax Levy
$7,384,490
$7,455,190
$7,722,179
$7,998,860
Current Tax Collections
$7,162,950
$7,231,534
$7,490,514
$7,758,890
'
Percent of Current Taxes Collected
97%
97%
97%
97%
Outstanding Delinquent Taxes
$221,540
$220,000
$230,000
$230,000
Number of Utility Accounts
380
410
440
460
'
Certificate of Achievement
Yes
Yes
Yes
Yes
Distinguished Budgetary Presentation
Yes
Yes
Yes
Yes
I Commercial Garbage Accounts 360 380 400 430
49
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 2000 -2001
• 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
• Assure Year 2000 compliance for all systems
Significant Budget Changes
No significant budget changes. t
I
50 1
FINANCE /MANAGEMENT INFORMATION SERVICES
I EXPENDITURES
PERSONNEL
Number of Employees
Position:
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
1.00
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$323,902
$311,903
$236,450
$256,725
$222,860
Fringe Benefits
108,717
90,611
72,215
70,186
61,600
Contracted Services
0
5,700
0
0
0
Support Goods & Services
192,399
146,493
151,711
128,849
198,090
Capital Outlay
88,792
130,567
50,500
40,521
50,000
Allocated to other funds
0
0
(167,040)
(167,025)
(130,990)
TOTAL
$713,810
$685,274
$343,836
$329,256
$401,560
PERSONNEL
Number of Employees
Position:
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
MIS Director
1.00
1.00
0.25
0.00
Senior System Analyst
1.00
1.00
1.00
1.00
Analyst
1.00
0.00
0.00
0.00
Operations Supervisor
1.00
1.00
1.00
1.00
LAN Administrator
0.00
1.00
1.00
1.00
PC Technician II
1.00
0.00
0.00
0.00
PC Technician 1
1.00
1.00
1.00
1.00
System Operator
0.00
1.00
0.00
0.00
TOTAL
6.00
6.00
4.25
4.00
PERFORMANCE INDICATORS
F.Y. 1999
F.Y. 1998
F.Y. 2001
ACTUAL
Devices
146
Network users supported
275
Communications Lines
25
Local Area Networks
7
Token Ring Connection
60
Wide Area Ethernet Connections
0
Work Requests
1865
Network servers
n/a
F.Y. 1999
F.Y. 2000
F.Y. 2001
ACTUAL
E STIMATED
PR
148
148
148
325
375
375
25
25
25
8
10
12
60
60
60
7
8
8
1878
2,100
2,400
n/a
26
28
In fiscal years 1998 and 1999, the MIS department was an Internal Service fund; the data for those
years is shown here for comparison purposes.
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 2000 -2001
• Continue real property inventory.
• Continue audit and compliance program to insure all taxable property is on the tax roll to ensure
fairness and equity.
• Maintain existing data integrity and implement approved recommendations arising from the budgeted
MIS study.
Significant Budget Changes
No significant budget changes
Previous Year's Accomplishments
❖ Completed another phase of the tri- annual reappraisal of all Borough property resulting in over
$230,000 annually.
❖ Completion of a Borough land sale resulting in $270,000 in revenues.
❖ Completed the Refuge Revenue Sharing appeal, resulting in over $280,000 annually.
❖ Completed the Shared Fisheries Tax process.
❖ Brought the Kb system software on line for real and personal property.
52
ASSESSING
EXPENDITURES
PERSONNEL
Number of Employees
Position:
Assessor
Appraiser
Appraiser Technician I
Assessment Clerk I
Assessment Clerk 11
TOTAL
ASSESSED VALUE
Real Property (net after all exemptions)
Personal Property
Total Assessed Value
F.Y. 1998
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
1
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$209,078
$212,734
$211,190
$212,863
$213,270
Fringe Benefits
52,075
57,407
62,820
59,824
54,300
Support Goods & Services
60,077
69,318
30,930
26,492
39,390
Capital Outlay
0
1,325
1,000
2,355
500
Allocated to Projects
(26,000)
(21,890)
(22,220)
(22,220)
0
TOTAL
$295,230
$318,894
$283,720
$279,314
$307,460
PERSONNEL
Number of Employees
Position:
Assessor
Appraiser
Appraiser Technician I
Assessment Clerk I
Assessment Clerk 11
TOTAL
ASSESSED VALUE
Real Property (net after all exemptions)
Personal Property
Total Assessed Value
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
1
1
1
1
1
1
1
1
2
1
0
0
0
1
1
1
0
0
1
1
4
4
4
4
PERFORMANCE INDICATORS
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
$573,742,998
$577,551,709
$594,870,287
$620,000,000
107,599,892
109,304,683
120,498,249
121,000,000
$681,342,890
$686,856,392
$715,368,536
$741,000,000
CHANGE IN VALUE FROM PRIOR YEAR
Real Property
$24,286,034
$3,808,711
$17,318,578
$25,129,713
Personal Property
2,922,205
1,704,791
11,193,566
501,751
Total Value Increase From Prior Year
$27,208,239
$5,513,502
$28,512,144
$25,631,464
NUMBER OF PARCELS
4,901
4,993
5,149
5,181
ASSESSED VALUE PER EMPLOYEE
$170,335,723
$171,000,000
$178,842,134
$185,250,000
53
f
PROGRAM BUDGET SUMMARY
ENGINEERING AND FACILITIES
Program Description
C
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.
Goal
To ensure the department is responsive to the needs of the citizens and maximizes the benefits obtained
for the costs expended. '
Objectives for 2000 -2001
• Complete repairs and upgrades required to bring the Kodiak Fisheries Research Facility to full '
operational capacity.
• 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.
• Continue to provide support for the Service Districts.
Significant Budget Changes
The Engineering /Facilities department has been moved from the Special Revenue Fund to the General
Fund this fiscal year.
I
'd
IF
1
54
ENGINEERING AND FACILITIES
EXPENDITURES
PERSONNEL
Number of Employees
Position:
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
1
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$89,676
$72,921
$136,110
$80,876
$106,120
Fringe Benefits
21,524
21,204
46,165
21,067
34,520
Contracted Services
0
0
5,000
0
15,000
Support Goods & Services
73,192
69,425
101,490
80,754
65,060
Capital Outlay
0
0
10,000
571
1,000
Allocated to Projects
( 184, 3 05)
(163,548)
(294,545)
0
( 90,000)
TOTAL
$87
$2
$4,220
$183,268
$131,700
PERSONNEL
Number of Employees
Position:
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
Engineering and Facilities Director
1
1
1
1
Construction Inspector
1
0
0
0
Secretary III
1
1
1
1
Project Assistant
1
1
1
0
TOTAL
4
3
3
2
The Engineering /Facilities department has been moved from the Special Revenue Fund to the General Fund
this fiscal year, data for previous years is shown for informational purposes.
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 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, these include: 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 the Parks and Recreation Committee, the Kodiak Area Transit System (KATS) Advisory Committee, the Local
Emergency Planning Committee (LEPC), and 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 2000 -2001
• 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 and complete one sub - regional geographic comprehensive plan, as prioritized by the Kodiak Island
Borough Assembly and Planning and Zoning Commission.
• Update, as necessary, the Kodiak Island Borough Coastal Management Plan; continuing the use of this plan as
an element of the Kodiak Island Borough Comprehensive Policy and Land Use Plan.
• Continue work on the 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 the Parks and Recreation Committee, the Planning and Zoning Commission, KATS Advisory
Committee, LEPC, and the Assembly 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.
Significant Budget Changes
There are no significant budget changes anticipated for this department.
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; and the Pasagshak Area Comprehensive Plan was completed and incorporated into Borough code with
adoption by the Kodiak Island Borough Assembly.
56
COMMUNITY DEVELOPMENT
EXPENDITURES
PERSONNEL
Number of Employees
Position:
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
1
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$288,067
$278,940
$266,320
$239,829
$288,230
Fringe Benefits
73,398
77,365
87,480
65,390
79,030
Professional Services
150
0
0
(468)
0
Support Goods & Services
77,654
77,335
45,260
40,217
48,020
Capital Outlay
520
677
0
0
0
Allocated to Projects
(15,000)
(17,049)
(40,000)
(40,267)
(15,000)
TOTAL
$424,789
$417,268
$359,060
$304,701
$400,280
PERSONNEL
Number of Employees
Position:
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
Community Development Director
1
1
1
1
Associate Planner /L.R. Planning
1
1
1
1
Associate Planner /Enforcement
1
1
0
0
Assistant Planner
0
0
1
1
Draftsman/Technician
1
1
1
1
Secretary III
1
1
1
1
TOTAL
5
5
5
5
PERFORMANCE INDICATORS
57
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Zoning Compliance Permits Issued
180
240
140
160
Planning & Zoning Commission Cases
79
52
60
60
Zoning Violations - Complaints Responded To
76
70
80
30
Federal & State Project Reviews
115
80
60
70
Junk Cars Removed by the Junk Removal
245
250
300
320
Program
Other Junk Removed by the Junk Removal
3 tons
3 tons
10 tons
10 tons
Program
Linear feet of maps produced
4,500 ft
6,000 ft
3,000 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 2000 -2001
• 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
Commercial and residential building starts have continued to be strong and are expected to remain so as a
result of low interest rates.
58
BUILDING INSPECTION
EXPENDITURES
59
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Contracted Services
$93,934
$88,271
$140,000
$115,770
$107,500
Support Goods & Services
5,055
4,003
4,600
4,702
5,000
TOTAL
$98,989
$92,274
$144,600
$120,472
$112,500
PERFORMANCE INDICATORS
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Borough Building Permits Issued
90
120
110
120
Borough Plumbing Permits Issued
50
82
80
80
Borough Electrical Permits Issued
90
111
110
120
Inspection Trips
1,200
1,200
1,200
1,200
ISO Rating
n/a
no
received
received
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 2000 -2001
• 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
1
I
ECONOMIC DEVELOPMENT
'
EXPENDITURES
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
'
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$120
$0
$0
$0
$0
Fringe Benefits
35
0
0
0
0
Professional Services
16,096
25,025
16,000
4,755
16,000
Chamber of Commerce
33,000
33,000
33,000
33,000
33,000
City of Kodiak
14,000
14,000
0
0
0
Ak Ocean Seas
5,000
200
0
0
0
TOTAL
$68,251
$72,225
$49,000
$37,755
$49,000
rl
iJ
1
1
1
1
F 1
1
61
1
C
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 2000 -2001
• 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
EXPENDITURES
63
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$46,592
$38,436
$0
$1,934
$0
Fringe Benefits
76,807
14,708
40,257
13,878
45,310
Professional Services
0
0
5,000
27
5,000
Audit Expense
83,526
94,436
110,000
78,433
110,000
Support Goods & Services
101,051
77,046
86,330
83,589
123,980
Capital Outlay
0
0
0
0
0
Allocated to projects
0
0
0
0
0
TOTAL
$307,976
$224,626
$241,587
$177,861
$284,290
PERSONNEL
Number of Employees
Position:
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
Human Resource Director
0.7
0.3
0.0
0.0
Human Resource Assistant
0.3
0.8
0.0
0.0
Personnel Assistant
0.0
0.0
0.0
0.0
TOTAL
1.0
0.8
0.0
0.0
63
PROGRAM BUDGET SUMMARY
EMERGENCY PREPAREDNESS
Program Description
r
The major function of this program is to implement an emergency warning system through the installation
and operation of a system of strategically located sirens. This program is coordinated with the City of Kodiak and
the villages in the region.
•��
It is the goal of this program to have in place an emergency warning system.
Objectives for 2000 -2001
• Review the current status of all sirens located outside the City of Kodiak.
• Analyze gaps in the existing emergency warning system and determine what hardware is necessary to
fill those gaps.
• Develop a funding and work program to implement a comprehensive emergency warning system.
Significant Budget Changes
Additional funding is necessary to complete a comprehensive review of the current siren hardware, located
outside the City of Kodiak; and to develop a plan for the repair, replacement and addition of necessary sirens to
complete the system.
.r
+rY
64
EMERGENCY PREPAREDNESS
EXPENDITURES
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTU
ACTU
BUDGE
ACTUAL
BUDGET
Support Goods & Services
$2,366
$2,384
$5,500
$2,790
$5,500
Capital Outlay
0
0
0
0
0
TOTAL
$2,366
$2,384
$5,500
$2,790
$5,500
PERFORMANCE INDICATORS
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Number of Tsunami Sirens
17
18
18
18
i
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. The liability insurance is actually
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 2000 -2001
• To work effectively with the Kodiak Island Borough School District to establish an adequate level of
funding from the Kodiak Island Borough to ensure that continued high quality education will be
provided.
Significant Budget Changes
No significant budget changes.
Contributions to the KIBSD stated as mill Rate Equivelants
w
11
Mill
11
1
■
■
■ '
1
11
_
■ ■
■
11'
■ ■
■
■ ■
No
.
■
■ ■
.
■
IN
■
1992 1993 1994 1995 1996 1997 1998 1999 20D0 2001
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.
1
t
i
1
1
SCHOOL DISTRICT SUPPORT
Professional Services
Audit Expense
Support Goods & Services
Operating Transfers
Mental Health Center
Building & Grounds
KIBSD
Debt Service
Capital Projects
Mgmt Information Services
TOTAL
EXPENDITURES
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTU
ACTU
BUDGET
ACTUA
BUDGET
$515,330
$399,600
$492,835
$502,754
$501,490
40,619
28,666
37,000
49,038
37,000
46,717
39,194
47,000
44,349
45,000
198,875
0
0
0
0
114,640
114,640
22,640
22,640
24,000
4,804,000
5,655,840
5,556,310
5,556,310
5,966,440
238,540
239,030
325,250
325,250
239,590
558,610
303,480
0
0
0
0
264,520
0
0
0
$6,517,331
$7,044,970
$6,481,035
$6,500,341
$6,813,520
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.
1991 1992 1993 1994 1995 1996 1997 1998 1999 2000
■KIB Education Expenditures ■KIBSD State Revenues 13 KIBSD General Fund Expenditures
67
1
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 2000 -2001
• To continue to fund high quality care delivery by non - profit health agencies.
• To review new applications by non- profit agencies and select high - quality agencies for the delivery of
these services.
• To distribute state revenue sharing funds to the designated agencies.
Significant Budget Changes
No significant budget changes.
ft
68
HEALTH & SANITATION
EXPENDITURES
69
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Emergency Medical Services
$30,156
$30,362
$32,450
$15
$0
Animal Control
48,000
52,000
52,000
52,000
52,000
Ambulance Service
95,000
95,000
65,000
65,000
65,000
Council on Alcoholism
43,018
42,388
29,724
29,802
28,816
State Health Services - Village
13,584
12,927
8,540
9,342
8,540
State Health Services -KANA
4,528
4,310
2,840
1,420
2,840
Women's Resource & Crisis Center
40,926
40,925
28,123
28,164
36,811
American Red Cross
3,000
3,500
1,750
1,750
1,750
Kodiak Baptist Mission
44,480
32,859
18,640
18,752
17,455
Small World Day Care Center
18,000
13,000
0
0
0
Special Olympics
7,000
7,000
7,000
7,000
7,000
Mental Health Center Support
2,061
4,209
4,500
3,363
4,500
Senior Citizen Support
24,000
25,000
25,000
25,000
24,704
Kodiak Respite Care
5,000
5,200
5,000
5,000
5,000
Rainbow Child Care Center
2,500
0
0
0
0
Salvation Army
7,500
8,000
7,500
7,500
7,500
Brother Francis Shelter
20,000
25,000
25,000
25,000
25,000
Operating Transfers:
Mental Health
240,570
0
0
0
0
Daycare Assistance
3,000
0
0
0
0
Building and Grounds
22,800
0
0
0
0
Debt Service
780,860
777,740
451,780
451,780
433,650
TOTAL EXPENDITURES
$1,455,983
$1,179,420
$764,847
$730,888
$720,566
69
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 2000 -2001
• 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
EXPENDITURES
1 71
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
A CTUAL
BUDGET
ACTUAL
BUDGET
KMXT Public Radio
$15,000
$15,000
$7,500
$7,500
$7,500
Historical Society
9,000
10,000
5,000
5,000
4,968
Summer Basketball
5,000
5,000
5,000
5,000
5,000
Crime Stoppers
6,000
0
0
0
0
Kodiak Island Sportsmen Association
2,000
2,000
0
0
0
Kodiak Arts Council
14,000
16,000
15,000
15,000
15,000
Village Libraries
18,000
18,000
18,000
16,500
15,000
Chiniak Public Library
3,000
3,000
3,000
3,000
3,000
City of Kodiak Library
3,000
3,000
3,000
3,000
3,000
Head Start
8,000
8,000
8,000
8,000
7,583
Kodiak College
45,000
60,000
60,000
60,000
60,000
Kodiak Little League
5,000
5,000
5,000
5,000
5,000
Santa to the Villages
2,300
2,300
2,300
2,300
2,300
Karluk IRA Council
20,000
27,500
13,400
8,200
0
KANA Youth Olympics
2,000
2,000
2,000
2,000
2,000
KANA Family Center
16,000
16,000
12,000
12,000
12,000
Alaska Future Leaders
0
0
0
0
0
Kodiak Youth Services Network
5,000
10,000
5,000
5,000
5,000
Girl Scouts
0
1,000
1,000
1,000
1,000
Kodiak Football League
0
0
3,000
3,000
0
Unallocated Funds
0
0
0
0
7,433
Operating Transfers
63,090
5,130
5,130
5,130
5,130
TOTAL
$241,390
$208,930
$173,330
$166,630
$160,914
1 71
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 2000 -2001
N/A
Significant Budget Changes
N/A
72
n
TRANSFERS
EXPENDITURES
73
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 1999
F.Y. 2001
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Operating Transfers
Building and Grounds
$12,000
$0
$0
$0
$0
Debt Service Other
14,507
0
9,000
0
9,000
Capital Projects -KIB
544,790
0
42,000
22,000
0
TOTAL
$571,297
$0
$51,000
$22,000
$9,000
73
SPECIAL REVENUE FUNDS
SPECIAL REVENUE FUNDS
DAYCARE
' This fund accounts for a State of Alaska grant to finance day care for children of low- income, employed families.
RESOURCE MANAGEMENT
This fund accounts for the management of Borough -owned lands. The proceeds from the disposal of Borough
land, gravel royalties or lease revenues are generally used for the repairs and maintenance of Borough school
buildings, purchase of private land, preparation of future land sales, and administration of land sale contracts.
WELFARE TO WORK
This fund accounts for activities related to comprehensive case management services to assist welfare to work
clients into employment.
BUILDING AND GROUNDS
This fund accounts for the operations and maintenance of certain buildings and grounds owned by the Borough
which are jointly shared with the City of Kodiak, the Kodiak Island Borough School District, the State of Alaska, and
certain non - profit community organizations.
COASTAL MANAGEMENT
This fund accounts for grants from the State of Alaska for local implementation of the Alaska Coastal Management
Program and the Kodiak Island Borough Coastal Management Program.
LOCAL EMERGENCY PLANNING COMMITTEE
This fund accounts for State of Alaska grants provided for regional emergency preparation, response, and
mitigation planning.
FIRE AND ROAD SERVICES
These funds account for the activities related to service districts established by the voters within the district to
provide road services and fire protection within the service area.
LIGHTING DISTRICT
This fund accounts for activities related to the Woodland Acres Street Light Service Area established by the voters
within the district to provide street lighting within their service area.
TOURISM DEVELOPMENT
This fund accounts for the collection of the Borough Transient Accommodation Tax (Bed Tax) and its subsequent
transfer to the Kodiak Island Convention and Visitors Bureau.
75
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
TAXES
Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010 - 29.45.500. We have several service
districts that levy a mill rate and collect taxes on the property located within their boundaries. The following table
shows these service districts, the assessed value of the property within their boundaries, their mill rate and the
amount of taxes due them.
Service District
Womens Bay Road Service Area
Road Service District No. 1
Monashka Bay Road Service Area
Bay View Road Service Area
Fire Protection No. 1
Womens Bay Fire Department
Woodland Acres Street Light Service Area
KIB Airport Fire Protection District
Net Taxable
Mill Levy
Property
Value
Tax
$40,290,611
2.00
$80,581
$129,508,283
1.00
$129,508
$15,323,919
1.50
$22,986
$5,033,499
1.00
$5,034
$186,350,417
1.50
$279,526
$42,131,211
1.25
$52,664
$24,443,317
0.00
0
$14,168,556
2.00
$28,337
The property taxes actually budgeted are slightly less than the table above. This is 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 %.
STATE GRANTS
ChildCare Assistance Programs. AS 44.47.250 - 44.47.310 State of Alaska Day Care Assistance Act. A grant
to subsidize childcare services for low and moderate income families who are working, attending school or seeking
employment. The estimate for FY 2001 is $500,000.
Alaska Coastal Management Program (ACMP). AS 46.40.010 - 46.40.100 State grant for development and
implementation of local coastal district programs. The State of Alaska matches federal funding for coastal
management and provides grants to eligible communities to implement the Alaska Coastal Management Program,
at a local level. The ACMP is a vehicle for managing coastal resources to achieve a balance between economic
growth and resource protection. The Kodiak Island Borough Coastal Management Program (KIBCMP) was
adopted in 1984 at the local, state and federal levels. Since adoption, the KIBCMP has been used by all levels of
government 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 2001 is $25,000 for routine implementation.
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. The estimate for FY 2001 is $215,000.
STATE REVENUE SHARING
Road and Fire Districts AS 29.60.100 - 29.60.180 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. In FY97 the
base amounts were $2,500 per mile of road and $10 per capita for fire districts. The state does change these
amounts based on cost of living adjustments and available funds.
76
OTHER REVENUE
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 2001, the Borough is charging an annual rate of $1.59 per
square foot.
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.
1
1
1
1
1
1
1
1
1
1
77
FIRE DISTRICTS
Expenditures
Personnel
Bayside Fire
Womens Bay Fire
KIB Airport
$110,200
Support Goods
Department
Department
Fire District
Total
Revenues
69,000
10,550
27,890
107,440
Property Tax
$252,500
$48,470
$27,910
$328,880
Other
20,000
12,250
100
32,350
Use of Fund Balance
0
0
0
0
Total
$272,500
$60,720
$28,0
$361,230
Expenditures
Personnel
$105,500
$4,700
$0
$110,200
Support Goods
98,000
45,470
120
143,590
Other
69,000
10,550
27,890
107,440
Total
$272,500
$60,720
$28,010
$361,230
Per Capita Cost $71 $92 n/a n/a
78
1
1
1
1
1
1
1
w
1
1 $16,000
$14,000
$12,000
$10,000
$8,000
$6,000
$4,000
$2,000
$0
i�
ROAD DISTRICTS
Road Districts
Per Mile Cost
79
Womens Bay Road Road Service District Monashka Bay Service Bayview Road Service
District One District District
Womens Bay Road Service
Monashka
Bayview
Road District
District One
Bay Service
Road
District
Service
District
Revenues
Property Tax
$73,900
$110,000
$19,690
$4,600
Other
29,540
13,000
3,710
870
Use of Fund Balance
0
28,150
0
0
Total
$103,440
$151,150
$23,400
$5,470
Expenditures
Personnel
$3,430
$4,150
$500
$0
Snow Removal
30,000
65,000
12,000
2,500
Repairs and Maintenance
25,910
50,000
1,500
1,000
Grading and Ditching
23,000
30,000
8,500
1,970
Support Services
21,100
2,000
900
0
Operating Transfers
0
0
0
Total
$103,440
$151,150
$23,400
$5,470
Number of Miles
12
10
2
1
Per Mile Cost
$8,620
$15,115
$11,700
$5,470
Road Districts
Per Mile Cost
79
Womens Bay Road Road Service District Monashka Bay Service Bayview Road Service
District One District District
SPECIAL REVENUE
FUND RECAP
BUDGET RECAP
SPECIAL REVENUE FUNDS
FISCAL YEAR 2000/2001
Mental
Child Care
Land Sales
Welfare to
Buildings &
Local
Coastal
Women
Service
Service
Health
Work
Grounds
Emergency
Management
Bay Service
District No.
Area No. 2
Planning
Area
1
Committee
Beginning Fund Balance
(323,296)
$13,668
$146,439
$0
($306,327)
$0
($147)
$170,870
$186,255
$3,695
Revenues
Property Taxes
0
0
0
0
0
0
0
73,900
108,000
0
Bed Tax
0
0
0
0
0
0
0
0
0
0
PILOT -KIHA
0
0
0
0
0
0
0
0
2,000
0
Licenses & Permits
0
0
1,000
0
0
0
0
20,000
0
0
Rents & Royalties
0
0
45,000
0
351,640
0
0
0
0
0
Land Sales Activities
0
0
110,800
0
0
0
0
0
0
0
Federal Grants
0
0
0
94,330
0
0
0
0
0
0
State Shared Revenues
0
0
0
0
0
0
0
4,260
5,000
0
State Grants
0
500,000
0
215,500
0
30,000
25,000
0
0
0
Kodiak Arts Council
0
0
0
0
0
0
0
0
0
0
Transportation Revenues
0
0
0
0
0
0
0
0
0
0
Penalties & Interest
0
0
0
0
0
0
0
5,280
8,000
200
Miscellaneous
0
0
0
0
0
0
0
0
0
0
Sale of Shuyak Island
0
0
0
0
0
0
0
0
0
0
Transfers
In
0
0
0
0
121,130
0
0
0
0
0
Total Available Funds
3,
(323,296)
513,668
303,239
309,830
166,443
30,000
24,853
274,
309 ,2 5 5
Expenditures
Child Care Assistance
0
500,000
0
0
0
0
0
0
0
0
Welfare to Work
0
0
0
309,830
0
0
0
0
0
0
Resource Management
0
0
156,800
0
0
0
0
0
0
0
Public Transportation
0
0
0
0
0
0
0
0
0
0
KIB Buildings
0
0
0
0
472,770
0
0
0
0
0
Coastal Management
0
0
0
0
0
0
25,000
0
0
0
Road Maintenance
0
0
0
0
0
0
0
103,440
151,150
200
Public Safety
0
0
0
0
0
30,000
0
0
0
0
Entertainment
0
0
0
0
0
0
0
0
0
0
Economic Development
0
0
0
0
0
0
0
0
0
0
0
'
Transfers Out
0
0
0
0
0
0
0
0
0
0
Total Use of Funds
0
500,000
156,800
309,830
472,770
30,000
25,000
1 03,440
15
200
Est. Funds Available 6130/99
($323.296)
$13,668
$146,439
$0
($306,327)
$0
($147)
$170,870
$158,105
$3,895
80
'
Monashka
Bay Service
Area
Bay View
Road
Service
Area
Fire
Protection
Area No. 1
Womens Bay
Fire
Department
KIB Airport
Fire
Protection
District
Woodland
Acres Street
Light Area
Kodiak Arts Facilities Fund
Council
Tourism
Development
TOTAL
$45,281
$2,253
$635,021
$188,064
$32,393
$41,905
($1,746)
$17,301,078
$0
$18,135,406
19,690
4,600
252,000
48,470
27,910
0
0
0
0
534,570
0
0
0
0
0
0
0
0
42,700
42,700
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
396,640
0
0
0
0
0
0
0
0
0
110,800
0
0
0
0
0
0
0
0
0
94,330
1,410
670
5,000
250
0
0
0
0
0
16,590
0
0
0
0
0
0
0
0
0
770,500
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
3,000
100
2,000
0
1,029,142
200
1,050,422
0
0
15,000
9,000
0
0
0
0
0
24,000
0
0
0
0
0
0
0
4,000,000
0
4,000,000
0
0
0
0
0
0
0
0
0
121,130
68,681
7,723
907,521
248,784
60,403
43,905
49,974
22,330,220
42,900
25,372,308
0
0
0
0
0
0
0
0
0
500,000
0
0
0
0
0
0
0
0
0
309,830
0
0
0
0
0
0
0
0
0
156,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
472,770
0
0
0
0
0
0
0
0
0
25,000
23,400
5,470
0
0
0
0
0
0
0
283,660
0
0
272,500
60,720
28,010
9,000
0
0
0
400,230
0
0
0
0
0
0
51,720
0
0
51,720
0
0
0
0
0
0
0
0
42,900
42,900
0
0
0
0
0
0
0
422,330
0
422,330
23,400
5,470
272,500
60,720
28,010
9,000
51,720
422,330
42,900
2,665,240
$45,281 $2,253 $635,021 $188,064 $32,393 $34,905 ($1,746) $21,907,890 $0 $22,707,068
81
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 income families while parents work and /or attend school. Children served are age birth to 13 years.
Goal
To give low- 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 -r
the US Coast Guard.
Objectives for 2000 -2001
am
• 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.
82
1
CHILD CARE ASSISTANCE
Revenues
State of Alaska Grants
Misc. - Classified
Use of Fund Balance
Transfers In
TOTAL
Expenditures
Personnel Services
Employee Benefits
Day Care Subsidy
Support Goods & Services
Capital Outlay
TOTAL
Position:
Local Administrator
REVENUES AND EXPENDITURES
F.Y. 1998 F.Y. 1999 F.Y. 2000 F.Y. 2000 F.Y. 2001
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$375,181
$497,522
$540,048
$479,401
$500,000
0
0
0
4,031
0
0
0
0
0
0
3,000
0
0
0
0
$378,181
$497,522
$540,048
$483,432
$500,000
$29,943
$45,046
$40,230
$40,079
$42,000
5,818
11,380
15,050
14,171
14,670
326,220
427,529
463,523
410,126
424,145
11,647
13,072
19,245
15,026
17,185
1,025
0
2,000
0
2,000
$374,653
$497,027
$540,048
$479,402
$500,000
PERSONNEL
Number
of Employees
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
0.6
1.0
1.0
1.0
PERFORMANCE INDICATORS
FY 1998 FY 1999 FY 2000 FY 2001
ACTUAL ACTUAL ESTIMATED PROJECTED
Average number of children served per month 92 118 125 143
83
PROGRAM BUDGET SUMMARY
RESOURCE MANAGEMENT
Program Description
The Borough's land and resource base is a multi - million dollar asset. It should be viewed in the context of
a "land trust" with the citizens of the Borough as the beneficiary. KIB received 56,500 acres from the State of
Alaska by organizing as a Borough. Another 15,000 acres has been acquired from Native Corporations or the
Federal Government (school sites). The value of KIB's land and resource base is estimated to be 70 -100 million
dollars. 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 2000 -2001
• Conduct Land Sale #14.
Significant Budget Changes
No significant budget changes.
Previous Year's Accomplishments
S• Conducted Land Sale #13.
84
1
1
1
1
1
1
1
1
1
1
1
1
i
i
1
1
1
1
RESOURCE MANAGEMENT
REVENUES AND EXPENDITURES
Expenditures
Personnel Services
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
Employee Benefits
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
8,857
1,566
72,660
13,294
47,000
Annual Use Permit
$0
$3,000
$1,000
$1,000
$1,000
Road Fees
0
50
0
0
0
Gravel Sales
54,614
57,524
50,600
30,000
45,000
Principal Payments
114,215
137,048
124,030
323,449
110,800
Cash discounts
0
0
0
(19,900)
0
Interest Payments
34,397
21,809
30,000
15,911
0
Other
870
400
0
1,475
0
Land Leases
0
80
0
80
0
Debt Service
0
7,220
0
0
0
TOTAL
$204,096
$227,131
$205,630
$352,015
$156,800
Expenditures
Personnel Services
$116,761
$136,187
$87,080
$87,420
$40,000
Employee Benefits
21,002
23,028
0
177
0
Contracted Services
8,857
1,566
72,660
13,294
47,000
Support Goods & Services
36,988
26,874
45,890
27,522
69,800
Capital Outlay
677
4,012
0
38,992
0
Transfer to other funds:
Buildings & Grounds
(1,320)
0
0
0
0
TOTAL EXPENDITURES AND
OTHER FINANCING USES
$182,965
$191,667
$205,630
$167,405
$156,800
PERSONNEL
Number of Employees
Position:
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
Resource Manager
1
1
0
0
PERFORMANCE INDICATORS
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Electrical right -of -way permits issued
15
15
15
15
Telephone right -of -way permits
issued
7
7
7
7
Tax foreclosed parcels
5
10
8
7
85
I
PROGRAM BUDGET SUMMARY
WELFARE TO WORK
11
Program Description I
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 2000 -2001
To increase the number of clients and serve the needs of the community.
Significant Budget Changes
No significant budget changes.
Previous Year's Accomplishments
❖ This program served an average of 80 clients per month. The clients were assessed and placed in j
work activities. All clients were monitored each month.
:.
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
WELFARE TO WORK
$0
$5,720
$10,275
$10,275
$10,275
REVENUES AND EXPENDITURES
0
87,607
204,725
F.Y. 1998 F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
403
ACTUAL ACTUAL
B UDGET
A CTUAL
BUDGET
Revenues
State of Alaska Grants
$0 $93,730
$215,500
$145,755
$215,500
Federal Grants
0 0
123,810
16,028
94,330
TOTAL
$0 $93,730
$339,310
$161,783
$309,830
Expenditures
DHSS
Personnel Services
$0
$5,720
$10,275
$10,275
$10,275
Professional Fees
0
87,607
204,725
135,003
204,725
Support Goods & Services
0
403
500
477
500
DOL
Personnel Services
0
0
11,856
5,155
9,125
Employee benefits
0
0
2,964
1,564
2,282
Professional Fees
0
0
103,290
6,671
78,695
Support Goods & Services
0
0
4,500
2,638
4,228
Capital Outlay
0
0
1,200
0
0
TOTAL
$0
$93,730
$339,310
$161,783
$309,830
87
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUNDS
kJ
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 2000 -2001
• Maintain the Borough building, grounds, school buildings and parks.
Significant Budget Changes
No significant budget changes.
88
u
u
LA
i7
u
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
BUILDING AND GROUNDS
Revenues
Rents & Royalties - KIB
-City of Kodiak
-KIBSD
- Borough Building Annex
- Kodiak Tribal Council
- Apartment Rent for KANA
- Mental Health
-Day Care Assistance
Miscellaneous - Classified
Use of Fund Balance
Transfers In- General Fund KIB
Transfers In- Facilities Fund
Transfers In -Debt Service
TOTAL
Expenditures
REVENUES AND EXPENDITURES
F.Y. 1998 F.Y. 1999 F.Y. 2000
ACTUAL ACTUAL BUDGET
F.Y. 2000 F.Y. 2001
ACTUAL BUDGET
$178,355
$140,670
$164,130
$164,130
$186,390
64,110
64,504
57,910
57,910
65,770
78,278
82,680
74,680
74,680
84,810
5,800
6,300
3,000
6,000
5,980
5,130
5,130
5,130
5,130
5,130
400
400
400
400
0
20,980
10
0
10
0
4,070
3,940
3,560
3,560
3,560
520
0
0
2,197
0
0
0
72,180
0
0
195,030
119,770
27,770
27,770
29,130
0
180,000
100,000
100,000
92,000
0
718
0
3,911
0
$552,673
$604,122
$508,760
$445,698
$472,770
Engineering /Facilities
$0
$2
$4,220
$183,268
$0
Borough Building
383,600
361,213
286,710
268,428
328,220
KIB Mental Health Center
57,395
6,729
0
3,006
0
School Buildings
109,820
105,056
176,000
178,311
114,000
Parks Operation & Maintenance
46,034
49,302
41,830
29,212
30,550
TOTAL
$596,849
$522,302
$508,760
$662,225
$472,770
89
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 2000 -2001
• Complete construction of the landfill stage 1 closure facilities
• Implement driveway permit procedures
• Continue with subdivision reviews to aid the Community Development Department m
• Provide support for the Service Districts
• Complete High School reroof 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. F
.•
No
W*
90 ow
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
ENGINEERING AND FACILITIES
EXPENDITURES
PERFORMANCE INDICATORS
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
15
Personnel Services
$0
$72,921
$136,110
$80,876
0
$0
Fringe Benefits
0
21,204
46,165
21,067
0
Contracted Services
0
0
5,000
0
0
Support Goods & Services
0
69,425
101,490
80,754
0
Capital Outlay
0
0
10,000
571
0
Allocated to Projects
0
(163,548)
(294,545)
0
0
TOTAL
$0
$2
$4,220
$183,268
$0
PERSONNEL
Number of Employees
Position:
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
Engineering and Facilities Director
1
1
1
0
Construction Inspector
1
0
0
0
Secretary III
1
1
1
0
Project Assistant
1
1
1
0
TOTAL
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 is returning to the General Fund.
91
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
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 is returning to the General Fund.
91
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND - BOROUGH BUILDING
Program Description
The Borough building provides administrative office space for a wide variety of municipal government
functions.
Goal
To provide efficient, cost - effective space for public service functions.
Objectives for 2000 -2001
• Continue upgrade of buildings mechanical and electrical systems per the survey completed in 1996.
• Continue to upgrade exterior of the building to meet ADA requirements.
• Implement a preventative maintenance program.
Significant Budget Changes
Building will require more upgrades and maintenance to meet codes.
a*
92 %"
1
1
1
BOROUGH BUILDING
Expenditures
Personnel Services
Fringe Benefits
Contracted Services
Support Goods & Services
Capital Outlay
Operating Transfer -Debt Service
Other
TOTAL
Position:
Maintenance Worker
EXPENDITURES
F.Y. 1998 F.Y. 1999 F.Y. 2000 F.Y. 2000 F.Y. 2001
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$67,098
$27,867
$29,240
$32,926
$29,690
18,483
8,077
6,770
10,608
7,380
0
4,968
0
0
0
277,693
297,324
211,700
223,668
251,150
20,825
22,977
39,000
1,226
40,000
(499)
0
0
0
0
$383,600
$361,213
$286,710
$268,428
$328,220
PERSONNEL
Number of Employees
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
0.5
0.5
0.5
0.5
PERFORMANCE INDICATORS
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Department/Office remodels 1
1
1
1
Building enhancement projects 3
3
3
3
93
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND - MENTAL HEALTH CENTER
Program Description
The Kodiak Island Borough apartments accommodate a variety of needs including rehabilitation housing,
therapy programs, and administration offices for the Mental Health Center, and space rent for non - profit programs.
Goal
To provide a safe, useable environment.
Objectives for 2000 -2001
• Maintain insurance on the entire building group.
• Maintain grounds of entire building per agreement with Providence. -t
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.
94
MENTAL HEALTH CENTER
EXPENDITURES
95
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$9,615
$683
$0
$1,525
$0
Fringe Benefits
3,184
115
0
311
0
Contracted Services
0
0
0
0
0
Support Goods & Services
44,596
5,931
0
1,170
0
Capital Outlay
0
0
0
0
0
TOTAL
$57,395
$6,729
$0
$3,006
$0
95
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND - SCHOOL BUILDINGS
Program Description
This program provides insurance on all Borough owned school buildings; and provides snow removal and
sanding of all school parking lots as well as removal of gravel from parking lots in the spring.
Goal
To have adequate insurance on all Borough owned school buildings.
Objectives for 2000 -2001
• To have all Borough -owned school buildings fully insured for fiscal year 2000 -2001.
• 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
96
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
SCHOOL BUILDINGS
Expenditures
Salary & Benefits
Contracted Services
Support Goods & Services
Capital Outlay
TOTAL
EXPENDITURES
F.Y. 1998 F.Y. 1999
ACTUAL ACTUAL
F.Y. 2000 F.Y. 2000 F.Y. 2001
BUDGET ACTUAL BUDGET
$0
$0
$9,420
$9,554
$0
700
4,550
18,675
18,675
0
106,016
100,156
117,325
120,714
112,000
3,104
350
30,580
29,368
2,000
$109,820
$105,056
$176,000
$178,311
$114,000
97
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND -PARKS OPERATION AND MAINTENANCE
Program Description
The purpose of the Kodiak Island Borough Parks and Recreation Program is to provide a wide range of
year -round recreational opportunities. Borough parks also serve as landscape components along the road system
and in urban neighborhoods.
r
Goal
To provide a system of neighborhood and regional parks and facilities to serve the diverse recreational
needs of Borough residents.
Objectives for 2000 -2001
• To maintain the quality of existing parks at an acceptable level.
• To complete the BMX facility.
Significant Budget Changes
No significant budget changes
.;
1
1
1
1
1
1
1
1
1
1
1
1
PARKS OPERATION AND MAINTENANCE
EXPENDITURES
PERFORMANCE INDICATORS
New trails /parks construction
F.Y. 1998
ACTUAL
2
F.Y. 1999 F.Y. 2000 F.Y. 2001
ACTUAL ESTIMATED PROJECTED
1 1 0
99
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$14,754
$8,397
$15,380
$5,412
$23,730
Fringe Benefits
2,923
1,780
6,150
1,507
6,820
Contracted Services
13,250
14,550
14,100
17,224
0
Support Goods & Services
15,107
20,825
6,200
5,069
0
Capital Outlay
0
3,750
0
0
0
TOTAL
$46,034
$49,302
$41,830
$29,212
$30,550
PERSONNEL
Number of Employees
Position:
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
Maintenance Worker
0.5
0.5
0.5
0.5
PERFORMANCE INDICATORS
New trails /parks construction
F.Y. 1998
ACTUAL
2
F.Y. 1999 F.Y. 2000 F.Y. 2001
ACTUAL ESTIMATED PROJECTED
1 1 0
99
PROGRAM BUDGET SUMMARY
COASTAL MANAGEMENT
Program Description
The passage of the Alaska Coastal Management Act in 1977 created the opportunity for local
governments, rural regions, and the State of Alaska to cooperatively manage the use of Alaska's coastal resources
with the federal government. The Alaska Coastal Management Program (ACMP) provides a framework for the
orderly and balanced development of Alaska's coast, with full opportunity for coastal residents to take part in the
planning and permitting processes in their region. The Kodiak Island Borough participates in the ACMP through
the Kodiak Island Borough Coastal Management Program /Plan.
Goal
To update, as needed, the Kodiak Island Borough Coastal Management Program ( KIBCMP); to fully
participate in project reviews initiated by the state or federal governments; and to continue the full
integration of the KIBCMP into the activities of the Kodiak Island Borough Community Development
Department.
Objectives for 2000 -2001
• To continue to participate through review, analysis, and comment at the programmatic and policy
levels of the ACMP. am
• 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. am
• To continue staff level representation on the ACMP working group
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 -five (25) discrete sites. Upon review and acceptance by
the federal and state governments, the plans were incorporated into the regional oil spill contingency
plan.
100
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
COASTAL MANAGEMENT
$15,000
$15,000
$15,000
$15,267
REVENUES AND EXPENDITURES
Contracted Services
1,940
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
506
2,056
0
0
State of Alaska Grants $31,120
$36,090
$25,670
$25,670
$25,000
TOTAL $31,120
$36,090
$25,670
$25,670
$25,000
Expenditures
Personnel Services
$15,000
$15,000
$15,000
$15,267
$15,000
Contracted Services
1,940
5,755
1,500
5,785
0
Support Services
8,680
3,280
9,170
4,618
10,000
Capital Outlay
506
2,056
0
0
0
CMG Special Project
5,000
10,000
0
0
0
TOTAL
$31,126
$36,091
$25,670
$25,670
$25,000
PERFORMANCE INDICATORS
F.Y. 1998 F.Y. 1999 F.Y. 2000 F.Y. 2001
ACTUAL ACTUAL ESTIMATED PROJECTED
Vessel and facility contingency plans reviewed 10 5 3 5
Federal and state project reviews 115 80 60 70
Special projects completed 0 1 1 1
101
PROGRAM BUDGET SUMMARY
LOCAL EMERGENCY PLANNING COMMITTEE
Program Description
The Local Emergency Planning Committee (LEPC) of the Kodiak Island Borough has been established
pursuant to federal and state laws. LEPC's are required by federal law to: establish procedures for receiving and
processing requests from the public for information about hazardous materials in the region; prepare and
periodically review the local emergency operations plan; evaluate the need for resources necessary to develop,
implement and exercise the emergency operations plan, and submit recommendations to local governments; and
serve as an advisory committee to local government with respect to emergency planning, training and response.
Goal
Continue to locally implement the requirements of SARA Title III (Federal Community Right -to -Know
program); develop and implement a comprehensive training program for emergency responders in the
region; and provide designated staff support for the LEPC and region -wide emergency response planning
programs.
Objectives for 2000 -2001
• Continue to assist the City of Kodiak as they work with local businesses that are required to complete
hazardous material reporting forms.
• Work with the City of Kodiak to establish a central database for reported hazardous materials.
• Continue to provide the public with information about the community right -to -know program and make
reported information easily accessible to the public.
• Work with the oil transportation industry and government regulators to identify the type of training most
needed for local residents in order to respond to oil spill events.
• Develop a training program that responds to the identified needs of industry and residents; specifically
evaluating the SEAPRO response model.
• Work to identify funding to implement the training program.
• Provide additional organizational support to the local LEPC. ,
• Complete an annual review of the emergency operations plan, and update as necessary.
Significant Budget Changes
There are no significant budget changes anticipated for this program.
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.
A structural damage assessment training program was completed by 35 local emergency response
personnel.
102 �`
t
1
1
1
1
1
1
1
1
1
1
1
1
1
LOCAL EMERGENCY PLANNING COMMITTEE
REVENUES AND EXPENDITURES
Revenues
State of Alaska Grants
TOTAL
Expenditures
Personnel Services
Contracted Services
Support Goods & Services
TOTAL
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
25,400
32,204
30,600
30,600
30,000
$25,400
$32,204
$30,600
$30,600
$30,000
$0
$1,049
$0
$2,178
$0
20,642
29,050
30,600
25,941
30,000
4,759
2,106
0
2,481
0
$25,401
$32,205
$30,600
$30,600
$30,000
103
PROGRAM BUDGET SUMMARY
WOMENS BAY ROAD SERVICE AREA
Program Description
Womens Bay Road Service Area provides maintenance service to roads within the service area, including
snow and ice removal, ditching and culvert work.
Goal
To provide safe, well drained roads, free of ice and snow.
Objectives for 2000 -2001
• To clean, repair, or create drainage ditches area -wide.
Significant Budget Changes
No significant budget changes.
104
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
WOMENS BAY SERVICE DISTRICT
REVENUES AND EXPENDITURES
Expenditures
Personnel Services
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
Employee Benefits
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
40,670
42,714
29,400
50,647
30,000
Property Taxes
$66,926
$73,863
$73,900
$76,151
$73,900
Annual Use Permits
20,000
20,000
20,000
20,000
20,000
State Shared Revenue
8,816
8,520
8,520
5,875
4,260
Interest Earnings
8,227
8,034
5,280
10,537
5,280
TOTAL
$103,969
$110,417
$107,700
$112,563
$103,440
Expenditures
Personnel Services
$255
$0
$3,130
$0
$3,130
Employee Benefits
98
0
300
0
300
Snow Removal /Sanding
40,670
42,714
29,400
50,647
30,000
Repairs & Maintenance
43,053
9,165
30,000
18,200
25,910
Grading /Ditching
24,713
43,563
23,170
10,193
23,000
Support Goods & Services
583
(220)
21,100
355
21,100
Transfers Out
0
0
600
600
0
TOTAL
$109,372
$95,222
$107,700
$79,995
$103,440
105
PROGRAM BUDGET SUMMARY
SERVICE DISTRICT NO. 1
Program Description
Service District No. 1 provides maintenance service to roads within the district, including snow removal,
ditching and grading. Service District No. 1 is comprised of Tax Code Area (TCA) 2 and TCA 7.
Goal -�
To continue to provide maintenance service to roads within the district.
To provide safe and useable roads to district residents.
Objectives for 2000 -2001
• To continue encouraging the Borough to pursue the funds for all the roads in the district.
Significant Budget Changes
The mill rate is being increased from .5 mills to 1 mill.
106
SERVICE DISTRICT NO. 1
Revenues
Property Taxes
Payment in Lieu of Taxes
State Shared Revenue
Penalties & Interest
Use of Fund Balance
TOTAL
Expenditures
Personnel Services
Fringe Benefits
Snow Removal /Sanding
Repairs & Maintenance
Grading /Ditching
Support Goods & Services
Operating Transfer - Capital Projects
TOTAL
REVENUES AND EXPENDITURES
F.Y. 1998 F.Y. 1999 F.Y. 2000 F.Y. 2000 F.Y. 2001
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$90,429
$74,760
$52,000
$54,117
$108,000
3,071
327
2,500
237
2,000
9,166
8,889
8,000
5,024
5,000
18,939
12,044
10,000
11,952
8,000
0
0
83,150
0
28,150
$121,605
$96,020
$155,650
$71,330
$151,150
$3,405
$3,047
$3,400
$3,078
$3,400
250
489
750
351
750
47,607
68,154
65,000
46,618
65,000
71,299
32,352
50,000
22,531
50,000
19,815
36,727
30,000
30,413
30,000
1,204
1,628
6,500
2,257
2,000
25,820
0
0
0
0
$169,400
$142,397
$155,650
$105,248
$151,150
107
PROGRAM BUDGET SUMMARY
SERVICE AREA NO. 2
Program Description
Service Area No. 2 is responsible for water and sewer services in the service area. Service Area No. 2 is
comprised of Tax Code Areas 4, 6 and 8.
Goal
To obtain water and sewer services for this area.
Objectives for 2000 -2001
• 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
am
The board has voted to use their fund balance to defray any administrative costs incurred over the next
year.
108
1
J
1
s
SERVICE AREA NO. 2
REVENUES AND EXPENDITURES
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Interest Earnings $173
$159
$200
$199
$200
TOTAL $173
$159
$200
$199
$200
Expenditures
Support Goods & Services $0 $1 $200 $1 $200
TOTAL $0 $1 $200 $1 $200
109
PROGRAM BUDGET SUMMARY
MONASHKA BAY ROAD SERVICE AREA
Program Description
Monashka Bay Road Service Area is responsible for the road maintenance in the service area.
Goal
To maintain, repair, and provide snow removal for roads in the Monashka Bay Road Service Area.
Objectives for 2000 -2001
• 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.
4"
r.
No
No
.10
r
r
110 r
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
MONASHKA BAY ROAD SERVICE AREA
REVENUES AND EXPENDITURES
Expenditures
Personnel Services
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
Snow Removal /Sanding
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
57
40,722
1,500
729
1,500
Property Taxes
$19,692
$19,546
$19,690
$21,498
$19,690
State Revenue Sharing
1,690
1,855
1,410
1,243
1,410
Interest Earnings
4,126
2,769
2,300
2,749
2,300
TOTAL
$25,508
$24,170
$23,400
$25,490
$23,400
Expenditures
Personnel Services
0
$0
$500
$0
$500
Snow Removal /Sanding
6,614
15,073
12,000
12,776
12,000
Repairs & Maintenance
57
40,722
1,500
729
1,500
Grading /Ditching
10,470
1,890
8,500
10,258
8,500
Support Goods & Services
117
101
900
74
900
TOTAL
$17,258
$57,786
$23,400
$23,837
$23,400
111
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 2000 -2001
• To provide safe and adequate roads.
Significant Budget Changes
No significant budget changes.
112
1
1
1
BAY VIEW ROAD SERVICE AREA
REVENUES AND EXPENDITURES
Expenditures
Personnel Services
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
Employee Benefits
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
3,853
7,196
2,500
3,920
2,500
Property Taxes
$4,797
$4,754
$4,600
$5,057
$4,600
State Shared Revenue
733
675
670
447
670
Interest Earnings
376
245
200
221
200
TOTAL
$5,906
$5,674
$5,470
$5,725
$5,470
Expenditures
Personnel Services
$62
$0
$0
$0
$0
Employee Benefits
10
0
0
0
0
Snow Removal /Sanding
3,853
7,196
2,500
3,920
2,500
Repairs & Maintenance
995
125
1,000
0
1,000
Grading /Ditching
2,728
1,040
1,970
1,071
1,970
Support Goods & Services
26
36
0
16
0
TOTAL
$7,674
$8,397
$5,470
$5,007
$5,470
113
PROGRAM BUDGET SUMMARY
FIRE PROTECTION AREA NO. 1
(BAYSIDE FIRE DEPARTMENT)
Program Description
Bayside Fire Department is responsible for providing fire suppression and fire prevention services to the
citizens of Fire Protection Area No. 1.
Goal
To minimize the impact on life and property attributable to fire through public education and fire
suppression programs.
Objectives for 2000 -2001
• 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 begin construction of the new truck bay and additional storage onto the existing facility.
Significant Budget Changes
No significant budget changes.
114
FIRE PROTECTION AREA NO. 1
REVENUES AND EXPENDITURES
Expenditures
Salaries
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
Volunteers
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
64,227
15,749
21,090
13,216
25,500
Property Taxes
$222,767
$233,217
$233,000
$252,644
$252,000
Payment in Lieu of Taxes
2,586
654
2,000
710
500
State Shared Revenue
20,530
16,221
14,000
12,675
5,000
Interest Earnings
43,543
21,457
0
36,261
0
Other
3,348
37,120
0
4,859
15,000
Rent
2,000
0
0
0
0
Instruction
0
0
15,000
0
0
TOTAL
$294,774
$308,669
$264,000
$307,149
$272,500
Expenditures
Salaries
$74,947
$50,301
$52,420
$54,787
$65,000
Volunteers
7,700
9,387
15,000
4,839
15,000
Fringe Benefits
64,227
15,749
21,090
13,216
25,500
Contracted Services
2,925
7,484
19,000
1,680
19,000
Support Goods & Services
78,258
64,426
106,490
61,795
98,000
Capital Outlay
14,979
4,137
25,000
10,719
25,000
Depreciation
0
0
25,000
0
25,000
Transfers Out
388,802
990
0
1,616
0
TOTAL
$631,838
$152,474
$264,000
$148,652
$272,500
115
PROGRAM BUDGET SUMMARY
WOMENS BAY FIRE DEPARTMENT
Program Description
Womens Bay Fire Department is responsible for providing fire suppression and fire prevention services to
the citizens of Womens Bay 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 2000 -2001
• Provide medical support to the community.
• To update and upgrade equipment and fire apparatus.
• To maintain a force of 20 to 25 trained fire fighters.
• To respond with a fire engine and fire fighters within ten minutes of an alarm on 90% of all calls.
• To maintain compliance with NFPA and OSHA regulations.
• To increase personnel's expertise in fire prevention and suppression activities. '
Significant Budget Changes
No significant budget changes.
116
WOMENS BAY FIRE DEPARTMENT
REVENUES AND EXPENDITURES
Expenditures
Personnel Services
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
Fringe Benefits
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
31,246
34,819
46,245
25,452
45,470
Property Taxes
$44,178
$48,491
$48,470
$49,896
$48,470
State of Alaska Grant
0
3,546
0
0
0
State Shared Revenue
542
428
425
416
250
Interest Earnings
6,201
6,818
3,000
9,979
3,000
Other
12
17
0
17
0
Rent
9,000
9,000
9,000
8,250
9,000
Operating Transfers
0
0
600
600
0
TOTAL
$59,933
$68,300
$61,495
$69,158
$60,720
Expenditures
Personnel Services
$0
$689
$1,700
$38
$1,700
Fringe Benefits
0
0
3,000
0
3,000
Support Goods & Services
31,246
34,819
46,245
25,452
45,470
Capital Outlay
1,723
3,799
10,550
6,486
10,550
TOTAL
$32,969
$39,307
$61,495
$31,976
$60,720
117
PROGRAM BUDGET SUMMARY
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT
Program Description
This program is responsible for providing fire suppression and fire prevention services to the citizens of
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 2000 -2001
To obtain contract fire services for the State Airport
Significant Budget Changes
No significant budget changes.
118
AIRPORT FIRE PROTECTION DISTRICT
REVENUES AND EXPENDITURES
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes $14,339
$29,178
$30,350
$28,482
$27,910
Penalties & Interest 287
586
290
1,129
100
TOTAL $14,626
$29,764
$30,640
$29,611
$28,010
Expenditures
Contracted Services $12,087 $14,133 $30,540 $15,138 $27,890
Support Goods & Services 57 101 100 90 120
TOTAL $12,144 $14,234 $30,640 $15,228 $28,010
119
PROGRAM BUDGET SUMMARY
WOODLAND ACRES STREET LIGHT AREA
Program Description .•
To provide street lighting to the residents of Woodland Acres.
Goal
To provide street lighting to ensure a safer environment for all residents and visitors of Woodland Acres.
Objectives for 2000 -2001
To maintain and adequately fund the current street lights throughout Woodland Acres.
Significant Budget Changes
No significant budget changes.
f'
I '�
L_ J
120
WOODLAND ACRES STREET LIGHT AREA
REVENUES AND EXPENDITURES
121
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
$9,821
$0
$0
$0
$0
State Revenue Sharing
157
89
90
54
0
Interest Earnings
2,486
2,145
2,000
2,402
2,000
Use of Fund Balance
0
0
8,380
0
7,000
TOTAL
$12,464
$2,234
$10,470
$2,456
$9,000
Expenditures
Personnel Services
$4,990
$0
$0
$0
$0
Support Goods & Services
0
5,065
7,470
5,098
6,000
Capital Outlay
0
0
3,000
0
3,000
TOTAL
$4,990
$5,065
$10,470
$5,098
$9,000
121
PROGRAM BUDGET SUMMARY
KODIAK ARTS COUNCIL
Program Description
The Kodiak Arts Council serves the Kodiak Island Borough as a leader and representative in matters that
affect the arts, and works with the Kodiak Island Borough School District and other community agencies to
facilitate arts education. The Kodiak Arts Council facilitates arts education programs and services; presents a
Performing Arts Series of touring artists and local artists and performances; produces theater, dance, music and
cultural events; serves local artists and arts organizations; offers youth arts programs, including summer programs;
advocates for arts awareness, development and support; works with Kodiak's diverse peoples to facilitate cultural
development and multi - cultural awareness and preservation; encourages community understanding, tolerance,
unity, and respect through cultural education, participation, and sharing.
Goal
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 2000 -2001
• 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.
122
KODIAK ARTS COUNCIL
REVENUES AND EXPENDITURES
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
9,450
Insurance and Bonding
1,267
981
Council Reimbursement $66,028
$44,696
$69,380
$51,625
$51,720
TOTAL $66,028
$44,696
$69,380
$51,625
$51,720
Expenditures
Personnel Services
$52,395
$34,736
$52,400
$42,205
$42,270
Employee Benefits
14,695
6,620
15,580
10,345
9,450
Insurance and Bonding
1,267
981
1,400
851
0
TOTAL
$68,357
$42,337
$69,380
$53,401
$51,720
PERFORMANCE INDICATORS
Membership
(corporations, businesses, families & individuals)
Audiences:
Community Performances
Student/School Events
Classes/Workshops /Exhibits
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
795
795
795
825
9,065
9,065
9,150
18,000
6,500
6,500
6,500
1,000
2,215
2,215
2,225
0
123
FACILITIES FUND
PROGRAM BUDGET SUMMARY
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, and 2000 and will receive the balance as follows:
FY01 $ 4,000,000
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 2000 -2001 '
The Borough would like to realize a 5.5% rate of return on our investments in FY 2001.
Significant Budget Changes
No significant budget changes.
1
1
124
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
8,748,896
21,751,179
17,152,387
12,954,309
FY1996 FY1997 FY1998
Fiscal years 2000 and 2001 are estimates
FY1999 FY2000 FY2001
125
FACILITIES FUND
$0
$0
$4,148,720
$0
$4,606,812
Operating Transfers
REVENUES AND EXPENDITURES
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
100,000
ACTU
ACT
BUDGE
ACTU
BUDGE
Revenues
330,330
Capital Projects
185,000
29 6, 0 00
200,6
Interest Earnings
$505,398
$681,413
$727,921
$925,970
$1,029,142
Proceeds - Shuyak Island
4,000,0
4,00 0,000
4,00
4,00 0,000
4,000,
TOTAL
$4,505,398
$4,681,413
$4,727,921
$4,925,970
$5,029,142
Expenditures
Contribution to Fund Balance
$0
$0
$4,148,720
$0
$4,606,812
Operating Transfers
Building and Grounds
0
180,000
100,000
100,000
92,000
Debt Service
0
0
278,561
278,561
330,330
Capital Projects
185,000
29 6, 0 00
200,6
200,
0
TOTAL
$185,000
$476,000
$4,727,921
$579,201
$5,029,142
Facilities Fund - Created by sale of Shuyak Island
Increase in Fund Balance
25,000,000
20,000,000
15,000,000
10,000,000
5.000,000
2,101,983
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 2000 -2001
• To fund a variety of tourism packages available within the Kodiak Island Borough.
Significant Budget Changes
No significant budget changes.
126
TOURISM DEVELOPMENT
REVENUES AND EXPENDITURES
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
37,900
Alaska Ocean Seas & Fisheries
0
0
Bed Tax Revenue $37,247
$39,609
$42,700
$37,888
$42,700
Interest Earnings 26
0
200
0
200
TOTAL $37,273
$39,609
$42,900
$37,888
$42,900
Expenditures
Contracted Services
$0
$10,000
$0
$0
$0
Kodiak Convention Bureau
29,100
28,600
35,400
37,900
37,900
Alaska Ocean Seas & Fisheries
0
0
2,500
24
0
Village portion
0
0
5,000
0
5,000
Support Goods & Services
167
(4)
0
0
0
TOTAL
$29,267
$38,596
$42,900
$37,924
$42,900
127
DEBT SERVICE FUNDS
1
DEBT SERVICE FUND
SCHEDULE OF GENERAL OBLIGATION BOND INDEBTEDNESS
PRINCIPAL AND INTEREST REQUIREMENTS
'
Outstanding
FY 2001 Requirements
Outstanding
Balance
Balance
June -30 -2000
Principal Interest
June -30 -2001
'
General Obligation
School Bonds 1989
$ 1,155,000
$1,155,000 $ 40,425
$ -
'
General Obligation
Bonds Series 1993
5,295,000
790,000 240,528
4,505,000
'
General Obligation
Bonds Series 1994
520,000
0 55,620
520,000
II
General Obligation
Bonds Series 1998 9,545,000 50,000 408,920 9,495,000
Total $ 16,515,000 $1,995,000 $ 745,493 $ 14,520,000
Under Alaska State Statutes, there is no legal debt limit. The amount of debt outstanding is determined by the residents of the
Kodiak Island Borough, and ultimately, by the market place.
REVENUE SOURCES AND DEBT SERVICE FUNDS ESTIMATES
STATE REVENUES
' School Debt Reimbursement. AS 14.11.100: State aid for retirement of school construction debt. The state
reimburses the Borough for expenditures on school debt as follows: up to 80% on bonds issued after June 30, 1983; 90% of
bonds issued after December 31, 1981, but before June 30, 1983; school bonds approved between June 30, 1977, and January
1, 1982, are reimbursed at 80% of annual costs with a two -year lag, and school debt incurred prior to July 1, 1977, would be
' reimbursed at 100% of annual costs with a two -year lag. After fiscal year 1985, the state will reimburse up to 80% debt
service expenditures for school bonds approved by voters after June 30, 1983. The estimated reimbursement for FY2001 is
$1,636,140.
' TRANSFERS FROM OTHER FUNDS
' There is a transfer of $673,240 from the General Fund, $330,330 from the Facilities Fund, and $191,030 from the
Hospital Enterprise Fund for debt service.
The current debt level has a minimal effect on current operations. The mill levy was raised 1.34 mills in FY96 to pay
debt service on the 1993 and 1994 bond issues. The Borough presently has a very low level of debt and this situation is not
likely to change in the near future.
129
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, 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 unissued.
Debt per Capita
1,600
1,400
1,200
1,000
800
600
400
200
0
130
1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
F1
131
DEBT SERVICE - EDUCATION AND HEALTH
'
REVENUES AND EXPENDITURES
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
BUDGE
AC TUAL
BU D G ET
Revenues
State Shared Revenues
Debt Reimbursement - current
1,466,104
1,634,098
1,426,690
1,604,897
1,636,140
Debt Reimbursement - 2 yr lag
117,158
16,500
0
16,500
0
Alaska Cigarette Tax
68,070
0
70,000
0
0
'
Interest Earnings
Other
14,840
0
0
1,834
4,000
0
4,216
0
0
0
Use of Fund Balance
0
0
243,309
0
0
Transfers In
1,019,400
1,024,270
1,055,591
1,055,591
1,194,600
'
Proceeds on Bond Refund
0
9,764,236
0
0
0
TOTAL REVENUES
$2,685,572
$12,440,938
$2,799,590
$2,681,204
$2,830,740
t
Expenditures
EDUCATION
Professional Fees
$0
$0
$0
$2,100
$0
Support Goods and Services
2,080
964
27,700
1,289
27,700
'
Principal Payments
Loan Payable - EPA
20,833
20,833
20,840
20,833
20,840
School Bonds - 1989
General Obligation 1993
945,000
350,000
1,015,000
370,000
1,080,000
385,000
1,080,000
385,000
1,155,000
400,000
General Obligation 1998
0
75,000
25,000
25,000
25,000
Interest Payments
School Bonds - 1989
258,311
190,928
118,380
118,380
40,430
General Obligation - 1993
169,910
151,535
137,110
137,105
121,510
General Obligation - 1994
275,215
151,648
14,000
28,080
28,080
'
General Obligation - 1998
0
30,899
207,440
207,440
231,500
Refunded Bond Expenses
0
4,93 2,243
0
0
0
SUBTOTAL EDUCATION
$2,021,349
$6,939,050
$2,015,470
$2,005,227
$2,050,060
HOSPITAL
Professional Fees
$0
$0
$0
$2,100
$0
Support Goods & Services
Principal - 1993A GO Bond
0
345,000
648
360,000
16,700
375,000
960
375,000
16,700
390,000
Principal 1998 GO Bond
0
75,000
20,000
20,000
25,000
Interest - 1993A GO Bond
166,355
148,243
134,210
134,203
119,020
'
Interest - 1994A GO Bond
269,495
148,518
27,540
27,540
27,540
Interest - 1998 GO Bond
0
30,269
203,170
203,168
202,420
Refunded Bond Expenses
0
4,831,994
0
0
0
Karluk Clinic Loan
0
0
7,500
0
0
SUBTOTAL HOSPITAL
$780,850
$5,594,672
$784,120
$762,971
$780,680
'
TOTAL EXPENDITURES
$2,802,199
$12,533,722
$2,799,590
$2,768,198
$2,830,740
131
PROGRAM BUDGET SUMMARY
DEBT SERVICE — OTHER
Program Description I
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 2000 -2001
• To have funds available to cover the long -term portion of the employees' accrued vacations.
Significant Budget Changes
No significant budget changes.
Cll
132
1
1
1
1
1
1
1
1
1
1
1
1
1
DEBT SERVICE - OTHER
REVENUES AND EXPENDITURES
F.Y. 1998 F.Y. 1999 F.Y. 2000 F.Y. 2000 F.Y. 2001
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues
Transfers In:
General Fund KIB $14,507 $0 $9,000 $33,905 $9,000
Bayside Fire Station 0 99 0 1,6 0
TOTAL TRANSFERS IN $14,507 $990 $9,000 $35,521 $9,000
Expenditures
Employee Benefits
$0
$0
$9,000
$0
$9,000
Transfers Out:
General Fund
0
32,632
0
21,745
0
Mental Health
100,088
0
0
0
0
Land Sale Fund
1,320
7,220
0
0
0
Buildings and Grounds
499
718
0
3,911
0
Fire Service
11,198
0
0
0
0
TOTAL EXPENDITURES
$113,105
$40,570
$9,000
$25,656
$9,000
133
Debt Service Fund Balance
7,000,000
6,000,000
5,000,000
3,000,000
2,000,000
1,000,000
1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
In fiscal years 1991 through 1995 $7,247,705 was transferred from the debt service fund to capital projects. At this time there
are no funds available for further transfer.
134
CAPITAL PROJECTS FUNDS
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
CAPITAL PROJECTS FUND
Description
Capital Projects - Borough Various is used to account for capital improvements to various Borough
facilities and utilities and performance for feasibility studies. Financing is provided from general fund revenues.
School bond projects are financed through General Obligation Bonds, and state grant projects are funded by State
of Alaska legislative appropriation.
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.
135
7
Capital Projects
FY 2000
Completed
FY 2001
Current
Fund 410 - Borough Capital Projects:
L -T -D Budget
Projects
Additions
Project Cost
Revenues:
11,000
-
- 11,000
Interest Earnings
$ 764,322
$ 21,252
$ -
$ 743,070
Total Revenues
$ 764,322
$ 21,252
$ -
$ 743,070
Operating Transfers In:
1,269,450
-
- 1,269,450
General Fund
$ 1,448,880
$ -
$
$ 1,448,880
Facilities Fund
496,640
-
-
496,640
Unified Fire Service Study
31,055
31,055
-
'
-
Bayside Fire Department
400,000
-
- 55,000
400,000
Total Operating Transfers In
$ 2,376,575
$ 31,055
$
$ 2,345,520
Total Revenues $ 3,140,897 $ 52,307 $ - $ 3,088,590 '
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
121 New Ambulance Purchase
24,000
-
- 24,000
'
128 Peterson School
1,269,450
-
- 1,269,450
130 East Elementary Doorways
4,200
-
- 4,200
133 Red Cross Building Repairs
12,000
-
- 12,000
145 Computer Software Acquisition
590,000
-
- 590,000
'
146 BMX Bike Trail
55,000
-
- 55,000
152 High School Roof Replacement Design
158 Unified Fire Service District Study
72,800
31,055
-
31,055
- 72,800
- -
'
159 Borough Parks
26,500
-
- 26,500
170 Bayside Fire Dept. Fuel Tank Removal
5,000
5,000
- -
172 Nixon Ranch Road Project
23,000
-
- 23,000
173 Bayside Classroom Equipment
75,000
-
- 75,000
'
174 Bayside Storage Addition & Engine Bay
325,000
-
- 325,000
182 State Fair & Rodeo Water Project
25,000
-
- 25,000
183 School Freezer Relocation
40,000
-
- 40,000
'
00101 High School Roof Repair
200,640
-
- 200,640
00102 Bayside Underground Electrical
22,000
-
- 22,000
00106 MIS Study
20,000
-
- 20,000
'
Transfers Out - Fund 420
16,252
16,252
- -
Total Borough Projects
- $ 3,088,590
t
$ 52,307 $
$ 3,140,897
1
I �
136
Previous
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
Years Activity
FY 2001
FY 2002
FY 2003
FY 2004
FY 2005
$ 29,400
$ 713,670
$ -
$ _
$
$ _
$ 29,400
$ 713,670
$ -
$
$ _
$
$ 1,448,880
$ -
$ _
$
$
$ _
496,640
400,000
$ 2,345,520
$ 2,374,920
$ 713,670
$
$ 120,538 $ 29,462 $ $
$139,580 420
60 10,940
- 1,000 1,000 1,000
- 24,000 - _
1,169,450 100,000 - _ _
- 4,200 - _ _
6,778 5,222 - _ _
465,747 - 124,253 - _
49,278 5,722 -
6,633 66,167 _
10,231 16,269 _
1,531 21,469 _
48,200 26,800 - _
20 34,000 6,000 284,980 _
11,806 13,194 - _ _
31,869 8,131 - _
- 120,000 80,640
22,000 -
20,000
$ 2,061,721 $ 528,996 $ 211,893 $ 285,980 $
137
Kodiak Island Borough
Capital Improvements Program t
Fiscal Years 2000 -01 through 2004 -05
Fund 410
Project Title: Village Metals Removal Project Number: 85 '
Project Description: The first phase of removing metals from the villages.
Expenditure Category Estimated Prior Years Project '
Total Cost Expenditures Balance 2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Administration $ 10,000 $ 8,963 $ 1,037 $ 1,037 $ - $ - $ - $ - '
Land - - - - '
Site investigation - - -
Design Services - - - -
Construction 140,000 111,575 28,425 28,425 - - -
Equipment - - - - -
Other Services - - -
Contingency - - -
Overhead - - - - - -
Totals $ 150,000 $ 120,538 $ 29,462 $ 29,462 $ - $ - $ - $
Cost Beyond 5 -year program: None '
Source of Funding: General Revenue Funding
Operating Budget Effect: None
Operating Budget Effect: $5,000 per year from Buildings and Grounds Fund I
138
'
Project Title: Anton Larsen Dock
Project Number: 105
Project Description: Repair Anton Larsen dock.
'
Expenditure Category Estimated Prior Years
Project
T Cost Expenditures
Balance
2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
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 I
138
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 2000 -01 through 2004 -05
Fund 410
Project Title: State Airport Improvements 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 2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Administration
$ 60
$ 60
$ - $ - $ - $ $ - $ -
Land
-
-
"
Site investigation
Administration $ - $
$ -
$ $ - $ - $ - $
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
2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Administration $ - $
$ -
$ $ - $ - $ - $
Land
Site investigation - -
- - -
Design Services -
-
- - - -
'
Construction 3,000
Equipment
3,000
1,000 1,000 1,000 -
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
139
r
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 2000 -01 through 2004 -05
Fund 410
r
Operating Budget Effect: None 1
Project Title: Peterson Addition Project Number: 128
Project Description: Design and construct six additional classrooms at Peterson Elementary '
Expenditure Category
Estimated
Project Title: New Ambulance Purchase Project Number: 121
Project
Project Description: Established as a savings account in order to purchase an ambulance.
Total Cost
This ambulance will be purchased with the City of Kodiak.
Balance 2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Expenditure Category Estimated Prior Years Project
$ 57,000
Total Cost Expenditures Balance 2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
$ 300 $ $ - $ - $ - $ _ '
Administration $ $ - $ $ $ $ - $ $ -
-
_
Land
- -
Site investigation
-
Design Services
- - -
Construction - - -
82,000
Equipment 24,000 24,000 24,000 - -
519
Other Services - - - - "
1,084,450
Contingency
98,702 - - -
Overhead - - - -
46,000
Totals $ 24,000 $ - $ 24,000 $ 24,000 $ $ - $ $
479 - - -
Other Services
,
Cost Beyond 5 -year program: None
- - -
Source of Funding: General Revenue Funding
Operating Budget Effect: None 1
Project Title: Peterson Addition Project Number: 128
Project Description: Design and construct six additional classrooms at Peterson Elementary '
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Administration
$ 57,000
$ 56,700
$ 300 $ $ - $ - $ - $ _ '
Land
-
-
- -
Site investigation
-
-
- - -
Design Services
82,000
81,481
519
Construction
1,084,450
985,748
98,702 - - -
Equipment
46,000
45,521
479 - - -
Other Services
-
-
- - -
Contingency
- 100,000
Overhead
-
-
- - - -
Totals
$ 1,269,450
$ 1,169,450
$ 100,000 $ 100,000 $ - $ - $ - $
Operating Budget Effect: None
it
140
1
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
'
Operating Budget Effect: None
it
140
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 2000 -01 through 2004 -05
Fund 410
Project Title: East Elementary Doorways Project Number: 130
Project Description: Install a new entry door at East Elementary.
Expenditure Category
Estimated
Prior Years
Project
2000 -01 2001 -02 20 02 -03 2003 -04 2004 -05
Administration
Total Cost
Expenditures
Balance
2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Administration
$ 200
$
$ 200
$ 200 $ - $ - $ $ -
Land
-
-
-
- '
Site investigation
-
-
-
- -
Design Services
-
6,589
-
-
Construction
4,000
-
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
Total Cost
Prior Years
Expenditures
Project
Balance
2000 -01 2001 -02 20 02 -03 2003 -04 2004 -05
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
141
Kodiak Island Borough
Capital Improvements Program '
Fiscal Years 2000 -01 through 2004 -05
Fund 410
Operating Budget Effect: None I
�l
Project Title:
BMXBike
'
Project Title:
Computer Software Acquistion
Trail
Projecr Number: 145
Project Description:
Acquire computer software (HTE and Neworld Systems) for all Borough operations.
Project Description:
Construct n bike trail for public use.
'
'
Expenditure Category
Estimated Prior Years
Project
Total Cost Expenditures
Balance
2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Administration
$ 2,500 $ 2,208
$ 292
$ - $ 292 $ $ $
$ 447
Land
- -
-
_
- "
'
Site investigation
'
Site investigation
Design Services
Design Services
Construction
- -
-
-
Equipment
400,000 394,330
5,670
5,670 -
5,275 - - -
Other Services
187,500 69,209
118,291
- 118,291 - -
-
Contingency
- -
-
-
Overhead
- -
-
-
Totals
$ 590,000 $ 465,747
$ 124,253
$ - $ 124,253 $ - $ - $ -
Overhead
-
-
-
- -
'
Cost Beyond 5 -year
program: None
$ 49,278
$ 5,722
$5,722 $ $ - $ - $
Source of Funding:
General Revenue Funding
Operating Budget Effect: None I
�l
Project Title:
BMXBike
Project Number: 146
Trail
Project Description:
Construct n bike trail for public use.
'
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Administration
$ 6,000
$ 5,553
$ 447
-- T - 4 - 47 $ $ $ $
'
Land
-
-
-
'
Site investigation
Design Services
-
-
-
- "
Construction
49,000
43,725
5,275
5,275 - - -
Equipment
-
-
-
- -
Other Services
Contingency
Overhead
-
-
-
- -
Totals
$ 55,000
$ 49,278
$ 5,722
$5,722 $ $ - $ - $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding '
Operating Budget Effect: $10,000 per year from Buildings and Grounds Fund
142
r
1
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 2000 -01 through 2004 -05
Fund 410
Project Title: High School Roof Replacement Design Project Number: 152
Project Description: Replacement roof at high school.
Expenditure Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance
2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Administration
$ 200
$ 82
$ 118
$ 118 $ - $ - $ - $ -
Land
-
-
-
- - -
Site investigation
-
-
-
- -
Design Services
66,600
757
65,843
65,843 - - -
Construction
6,000
5,794
206
206 - - - -
Equipment
-
-
-
- - - -
Other Services
-
-
-
- - -
Contingency
-
-
-
- -
Overhead
-
-
-
- - - -
Totals
$ 72,800
$ 6,633
$ 66,167
$ 66,167 $ - $ $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
Project Title: Borough Parks Project Number: 159
Project Description: Renovation of Borough parks.
Expenditure Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance
2000 -01 2 -02 2002 -03 2003 -04 2004 -05
Administration
$ 500
$ -
$ 500
$ 500 $ - $ $ $ -
Land
-
-
- - -
Site investigation
-
- - -
Design Services
-
-
-
- - - -
Construction
20,000
10,231
9,769
9,769 - -
Equipment
6,000
-
6,000
6,000 - - -
Other Services
-
-
- - -
Contingency
-
- -
Overhead
-
-
-
- -
Totals
$ 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
143
r
Kodiak Island Borough
Capital Improvements Program ,
Fiscal Years 2000 -01 through 2004 -05
Fund 410
1
Cost Beyond 5 -year program: None '
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
Project Title: Bayside Classroom Equipment
Project Description: Divider wall for classroom
Expenditure Category Estimated Prior Years
T Cost Expe nd i tures
Project
B
Project Number: 173
2000 -01 200 -02 2 0 0 2 -03 2003 -04 20 04 -05
'
r
Project Title:
Nixon Ranch Road Project
,
Project Number: 172
_
Project Description:
Regrade existing road and install
new driveway culverts
_
Expenditure Category
Estimated Prior Years
Project
5,000
,
Total Cost Expenditures
Balance
2000 -01 2001 -02 2002 -03 2003 -04 2 004 -05
Administration
$ 1,500 $ 131
$ 1,369
$ 1,369 $ - $
Other Services 2,000
Land
- _
_
Contingency - -
_
Site investigation
- -
_
-
_ _
Design Services
1,500 200
1,300
1,300
Construction
20,000 1,200
18,800
18,800
Cost Beyond 5 -year program: None
Equipment
_ _
_
Other Services
- -
_
Contingency
- _
_
Overhead
- -
_
Totals
$ 23,000 $ 1,531
$ 21,469
$ 21,469 $ - $ - $ - $ -
Cost Beyond 5 -year program: None '
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
Project Title: Bayside Classroom Equipment
Project Description: Divider wall for classroom
Expenditure Category Estimated Prior Years
T Cost Expe nd i tures
Project
B
Project Number: 173
2000 -01 200 -02 2 0 0 2 -03 2003 -04 20 04 -05
'
Administration $ 5,000 $ 1,035
$ 3,965
$ 3,965 $ - $ - $ - $ -
,
Land - -
_
_ _
Site investigation - -
_
_
Design Services 5,000 -
5,000
5,000
Construction 63,000 47,165
15,835
15,835 - -
Equipment - _
_
_
Other Services 2,000
2,000
2,000 - -
Contingency - -
_
_
Overhead - -
_
_ _
Totals $ 75,000 $ 48,200
$ 26,800
$ 26,800 $ $ - $ - $ -
1
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
'
144 1
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 2000 -01 through 2004 -05
Fund 410
Project Title: Bayside Storage Addition & Engine Bay Project Number: 174
Project Description: Addition of storage room for classroom and other equipment,
additon of one engine bay, install sprinkler system in classroom.
Expenditure Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance
2000 -01
2001 -02
2002 -03 2003 -04 2004 -05
Administration
$ 20,000
$ 20
$ 19,980
$ 5,000
$5,000
$ 9,980 $ $ -
Land
-
-
-
-
-
Site investigation
-
-
-
-
-
- -
Design Services
27,500
2,000
27,500
27,500
-
- - -
Construction
275,000
-
275,000
-
-
275,000 -
Equipment
-
'
-
-
-
- -
Other Services
2,500
- - -
2,500
1,500
1,000
-
Contingency
-
-
-
-
-
- -
Overhead
-
Cost Beyond 5 -year program: None
-
-
-
-
Totals
$ 325,000
$ 20
$ 324,980
$ 34,000
$6,000
$ 284,980 $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: Special Revenue Fund /Bayside Fire Department
Operating Budget Effect: $10,000 per year
1 145
Project Title: State Fair & Rodeo Water Project
Project Number: 182
'
Project Description: Upgrade water system.
Expenditure Category Estimated Prior Years
Project
Total Cost Exp
Balance
2000 -01 2 -02 2002 -03 2003 -04 2004 -05
Administration $ 5,000 $
$ 5,000
$ 5,000 $ $ $ $
Land - -
-
- - - -
Site investigation - -
-
-
'
Design Services 2,000
2,000
2,000
Construction 18,000 11,806
6,194
6,194
Equipment - -
-
- - -
Other Services - -
-
'
Contingency
Overhead - -
-
- - -
Totals $ 25,000 $ 11,806
$ 13,194
$ 13,194 $ - $ - $ - $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
'
Operating Budget Effect: None
1 145
r
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 2000 -01 through 2004 -05
Fund 410
r
Project Title: School Freezer Relocation Project Number: 183 r
Project Description: Provide a 45 x 55 concrete slab at school district maintenance to consolidate their freezers
Expenditure Category
Estimated
Prior Years
Project
$ 20,000
'
'
Total Cost
Expenditures
Balance
2 000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Administration
$ 7,000
$ 2,610
$ 4,390
$4,390 $ - $ - $ - $ -
Design Services - -
Construction 200,640 -
Land
-
_
_
Equipment - -
_
Site investigation
_
Other Services
Design Services
-
-
_
_
Construction
33,000
29,259
3,741
3,741
Equipment
-
-
_
_
Cost Beyond 5 -year program: None
Other Services
-
_
_
_ _
Contingency
-
_
_
_ _ _
Overhead
-
-
_
_ _ _
r
Totals
$ 40,000
$ 31,869
$ 8,131
$8,131 $ - $ - $ $
Cost Beyond 5 -year program: None '
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
LI
Project Title: High School Roof Repair Project Number: 00101
Project Description: Repair a leaking section of the high school roof
Expenditure Category Estimated Prior Years Project
Total Cost Expenditures Balance 2000 -01 2001 -02 2002 -03 2003 -04 2 004 -05
'
Administration $ - $ -
$ -
$ 20,000
$ 20,000 $ - $ - $ -
'
Land -
_
_
Site investigation -
Design Services - -
Construction 200,640 -
_
200,640
_
100,000
_
60,640 -
Equipment - -
_
_
_
Other Services
Contingency
Overhead -
-
-
_
Totals $ 200,640 $ -
$ 200,640
$ 120,000
$ 80,640 $ - $ $ -
Cost Beyond 5 -year program: None
Source of Funding: Facilities Fund
Operating Budget Effect: None
�i
146 1
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 2000 -01 through 2004 -05
Fund 410
Project Title: Bayside Underground Electrical Project Number: 00102
Project Description: Replace power pole with underground electric.
Expenditure Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance
2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Administration
$ 2,000
$
$ 2,000
$ 2,000 $ - $ $ - $ -
Land
-
Site investigation
-
-
Site investigation
-
-
-
- - - -
Design Services
-
-
-
Construction
20,000
-
20,000
20,000 - - -
Equipment
-
Contingency
-
- -
Other Services
-
-
-
- - - -
Contingency
-
-
-
-
Overhead
-
-
-
-
Totals
$ 22,000
$ -
$ 22,000
$ 22,000 $ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: General Fund
Operating Budget Effect: None
Project Title: MIS Study Project Number: 00106
Project Description: Conduct a needs assessment study for the MIS Department
Expenditure Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Administration
$
$
$ - $ - $ - $ - $ - $
Land
-
- - -
Site investigation
-
- - - -
Design Services
-
- - - -
Construction
-
- - -
Equipment
-
- - -
Other Services
20,000
20,000 20,000 - - -
Contingency
-
-
- - - -
Overhead
-
-
- - - - -
Totals
$ 20,000
$
$ 20,000 $ 20,000 $ $ - $ - $
147
l��
r-,
�J
CAPITAL PROJECTS
FY 2000
Completed FY 2001
Current
Fund 430 -State Capital Grants
L -T -D Budget
Pr A
P Cost
Revenues:
1,585,800
- 1,585,800
Interest Earnings
$ -
$ $ -
$
Clean Water Grant/DEC
50,000
-
50,000
,
Loan Proceeds - Karluk Clean Water Project
350,000
- -
350,000
KIB Waste Management Implementation
1,585,800
-
1,585,800
Landfill Closeout/Leachate Treatment
3,000,000
- -
3,000,000
Peterson Matching Grant #1 & #2
270,833
270,833 -
_
Anton Larsen Bay Boat Ramp
400,000
- -
400,000
Peterson Matching Grant #3
130,000
130,000 -
-
Oil Spill Response Equipment
400,000
- -
400,000
High School Roof Repair
181,100
- -
181,100
'
Island Lake Creek Fish Passage
10,000
- -
10,000
Tide Gate
10,000
- _
1,000
Total Revenues/Transfers In
$ 6,387,733
$ 400,833 $ -
$ 5,986
Projects:
139 Peterson Addition
$ 141,603 $
141,603 $
$ -
142 Clean Water Fund /Karluk
50,000
-
- 50,000
164 KIB Waste Management Implement
1,585,800
- 1,585,800
165 Landfill Closeout/Leachate Treatment
3,000,000
-
- 3,000,000
168 Peterson Match
129,230
129,230
- -
,
169 Clean Water Fund /Karluk Construction
350,000
-
- 350,000
177 Anton Larsen Bay Boat Ramp
400,000
-
- 400,000
179 Peterson Matching Grant #3
130,000
130,000
- -
184 Oil Spill Response Equipment
400,000
-
- 400,000
00100 High School Roof Repair
181,100
-
181,100
00103 Island Lake Creek Fish Passage
10,000
-
- 10,000
00104 Tide Gate
10,000
-
10,000
Total State Grant Projects
$ 6,387,733 $
400,833 $
- $ 5,986,900
r�
s
C
J
J
F
L_l
148 1
149
Previous
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
Year's Activity
FY 2001
FY 2002
FY 2003
FY 2004
FY 2005
$
256,417
$
(256,417)
$
-
$
$ -
$
23,190
26,810
-
82,083
267,917
-
-
-
-
799,650
786,150
-
-
-
1,831,186
1,168,814
-
-
40,101
359,899
-
-
400,000
-
-
-
23,354
-
83,605
74,141
-
-
-
10,000
-
-
-
-
10,000
-
-
$
2,656,331
$
2,386,673
$
869,755
$
74,141
$
$ -
23,191
26,809
-
-
-
-
13,500
786,150
786,150
-
-
-
1,941,030
1,058, 970
-
-
89,189
260,811
-
-
-
-
42,404
357,596
-
-
-
400,000
-
-
-
-
-
95,550
85,550
-
-
10,000
-
-
-
-
10,000
-
-
-
$
2,109,314
$
2,910,336
$
881,700
$
85,550
$ -
$ -
149
Kodiak Island Borough
Capital Improvements Program '
Fiscal Years 2000 -01 through 2004 -05
Fund 430
7
Ll
Project Title: Clean Water Fund
Estimated
Project Number: 142
Project
Project Description: Design and prelimanaty construction of new Karluk landfill.
'
Expenditure Category Estimated Prior Years
Project
To t a l C
E xpenditures
Total Cost Expenditures
Balance
2001 -02 2002 -03 2 -04 2003 -04 2004 -05
'
Administration $ 16,000 $ 15,790
$ 210
$ 210 $ - $ - $ - $ -
$ 186,500
Land - -
-
- -
Land
Site investigation - -
-
- -
-
Design Services 6,800 6,798
2
-
Construction 27,200 603
26,597
26,599 - - -
Equipment - -
-
_
Other Services - -
-
- - -
Contingency - -
-
- -
1,385,800
Overhead - -
-
- - - -
Equipment
Totals $ 50,000 $ 23,191
$ 26,809
$ 26,809 $ - $ - $ - $ -
-
- - -
Other Services
-
-
-
- - - -
Cost Beyond 5 -year program: None
Contingency
-
Source of Funding: State Grant
-
- - - -
Operating Budget Effect: None
-
-
'
Project Title: KIB Waste Management Implementation Project Number: 164
Project Description: Implementation of waste management plan developed under EVOSTC project.
Expenditure Category
Estimated
Prior Years
Project
To t a l C
E xpenditures
Bala nce
2000 -01
2001 -02 200 -03 200 -04 2004 -05
'
Administration
$ 200,000
$ 13,500
$ 186,500
$ 93,250
$ 93,250 $ -
Land
-
-
-
-
- -
Site investigation
Design Services
-
-
-
- - - -
Construction
1,385,800
-
1,385,800
692,900
692,900 - - -
Equipment
-
-
-
-
- - -
Other Services
-
-
-
- - - -
Contingency
-
-
-
- - - -
Overhead
-
-
-
-
- - -
Totals
$ 1,585,800
$ 13,500
$ 1,572,300
$ 786,150
$ 786,150 $ $ $ -
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
150 1
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 2000 -01 through 2004 -05
Fund 430
Project Title: Landfill Closeout /Lenchate Treatment Project Number: 165
Project Description: Leachate control. Stage I of landfill closeout
Expenditure Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance
2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Administration
$ 35,000
$ 33,009
$ 1,991
$ 1,991 $ - $ - $ $ -
Land
-
-
-
- -
Site investigation
-
-
-
- - -
Design Services
350,000
328,131
21,869
21,869 - - - -
Construction
2,615, 000
1,579,890
1,035,110
1,035,110 - -
Equipment
-
-
-
- -
Other Services
-
-
11,250
- - -
Contingency
-
-
-
- - -
Overhead
-
-
-
- - - -
Totals
$ 3,000,000
$ 1,941,030
$ 1,058,970
$ 1,058,970 $ - $ $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
Project Title: Clean Water Fund /Knrluk Construction Project Number: 169
Project Description: Construct a new landfill in Knrluk.
Expenditure Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance
2 000 -01 2001 -02 2002 -03 2003 -04 2003 -04
Administration
$ 48,750
$ 3,769
$ 44,981
$ 44,981 $ $ $ - $ -
Land
-
-
-
- - - -
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
151
` J
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 2000 -01 through 2004 -05
Fund 430
Project Title: Anton Larsen Bay Boat Ramp Project Number: 177
Project Description: Investigate the needs for sports fishing improvements in Anton Larsen Bay.
Involves possibilty of building additional parking areas and a boat ramp.
Expenditure Category
Estimated
T otal Cost
Prior Years
Expenditures
Project
Balance
2 -01 2001 -02 2 0 0 2 -03 2003 -04 2 004 -05
Administration
$ 25,000
$ 59
$ 24,941
$ - $ - $ $ - $ -
Land
-
-
-
- - -
Site investigation
-
-
-
- - -
Design Services
50,000
42,345
7,655
53,000 -
Construction
310,000
-
310,000
304,596 - - - -
Equipment
10,000
-
10,000
- - - -
Other Services
5,000
-
5,000
- - -
Contingency
-
-
-
- -
Overhead
-
-
-
- - - -
Totals
$ 400,000
$ 42,404
$ 357,596
$ 357,596 $ - $ $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: State Grant with Federal monies
Operating Budget Effect: None
Project Title: Oil Spill Response Equipment Project Number: 184
Project Description: Purchase of oil spill response equipment
Expenditure Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Administration
$
$
$ $ $ $ - $ - $ -
Land
- - - -
Site investigation
-
-
- - - -
Design Services
-
-
- - - -
Construction
-
-
- - - - -
Equipment
400,000
400,000 400,000 - -
Other Services
-
- - - -
Contingency
- - -
Overhead
-
-
- - - -
Totals
$ 400,000
$ -
$ 400,000 $ 400,000 $ - $ - $ - $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
152
1
11
L
1
F�
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 2000 -01 through 2004 -05
Fund 430
Project Title: School Facility Repair and Upgrade Project Number: 00100
Project Description: Repair High School Roof
Expenditure Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance 2000 -01
2 001 -02
2002 -03 2003 -04 2 004 -05
Administration
$ 10,000
$ -
$ 10,000 $ -
$ 5,000
$ 5,000 $ $ -
Land
-
-
- -
-
- -
Site investigation
-
-
-
- -
Design Services
-
-
- -
-
- -
Construction
141,100
-
141,100
70,550
70,550 -
Equipment
10,000
-
10,000
10,000
- -
Other Services
20,000
-
20,000
10,000
10,000
Contingency
-
Totals
- -
-
- -
Overhead
-
- -
-
- -
Totals
$ 181,100
$ -
$ 181,100 $ -
$ 95,550
$ 85,550 $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
Project Title: Island Lake Fish Passage Project Number: 00103
Project Description: Install fish ladder in Island Lake Creek
Expenditure Category
Estimated
Total Cost
Prior Years
Expenditures
Project
Balance
2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Administration
$ 2,000
$ -
$ 2,000
$ 2,000 $ - $ $ $ -
Land
-
-
-
- - -
Site investigation
-
-
- -
Design Services
-
-
- -
Construction
8,000
8,000
8,000 - -
Equipment
-
-
-
- - - - -
Other Services
-
-
-
- -
Contingency
-
-
-
-
Overhead
-
-
-
- - -
Totals
$ 10,000
$
$ 10,000
$ 10,000 $ - $ $ $ -
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
The above Grant is expected to be returned to the State.
153
Kodiak Island Borough
Capital Improvements Program '
Fiscal Years 2000 -01 through 2004 -05
Fund 430
Project Title: Tide Gate
Project Number: 00104
Project Description: Install tide gate in exit culvert of Mission Lake
'
Expenditure Category Estimated Prior Years
Project
T Cost Expenditures
Balance
2000 -01 2001 -02 2002 -03 2003 -04 2004 -05
Administration $ 2,000 $ -
$ 2,000
$ - $ $ - $ $ -
,
Land -
-
- -
Site investigation -
-
- - -
Design Services -
-
Construction 8,000
8,000
10,000 - - -
Equipment - -
-
- - - -
Other Services - -
-
- - - -
Contingency -
Overhead - -
-
- - -
Totals $ 10,000 $ -
$ 10,000
$ 10,000 $ $ $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: $10,000 per year
'
L�
1
154 1
ENTERPRISE FUNDS
ENTERPRISE FUNDS
SOLID WASTE ENTERPRISE FUND
This fund accounts for solid waste collection and disposal within the Borough.
HOSPITAL ENTERPRISE FUND
This fund accounts for rents on the Borough owned hospital; hospital related state revenue sharing; and other
hospital related revenue. In turn, it purchases hospital equipment and makes debt service payments on hospital
related debt.
KODIAK FISHERIES RESEARCH CENTER
' This fund accounts for rents and expenses on the Borough owned Kodiak Fisheries Research Center. The three
tenants: NOAH, Alaska Department of Fish & Game, and University of Alaska, Fairbanks pay lease funds to
participate in this multi- agency research facility committed to the preservation of the North Pacific marine
' ecosystem and resources. The Borough operates and maintains the building, pays all building expenses,
including debt service on the building, manages the interpretive center in the building as a public display area and
provides a building maintenance engineer and a receptionist.
911 SERVICE
This fund collects money from phone charges and uses it to pay for a 911 emergency system.
155
PROGRAM BUDGET SUMMARY
MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL ,
Program Description I
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.
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 2000 -2001
• 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 which 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 to implement the Master Waste Management Plan for the Kodiak Island Borough remote
villages.
Significant Budget Changes
No significant budget changes.
_
156 1
MUNICIPAL SOLID WASTE
1,120,976
1,091,988
1,055,000
1,134,267
1,076,100
Support Goods & Services
REVENUES AND EXPENDITURES
39,868
51,260
42,461
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
246,080
Employee Benefits
81,347
101,916
93,990
Collection Fees - Customer
$97,103
$99,932
$99,000
$104,455
$101,000
Collection Fees - Contractor
501,474
556,916
535,000
568,782
546,000
Commercial Collection Fees
941,100
981,230
945,000
1,024,165
963,900
Dump Fee - Customer
589,966
438,448
535,000
514,782
546,000
Dump Fee - Contractor
274,312
409,258
300,000
292,266
306,000
Dump Fee - USCG
0
0
0
161,783
0
Fees - Junk Removal
6,475
7,848
8,500
6,725
8,500
Penalties and Interest
7,628
8,315
6,000
48,263
0
Recycle Efforts
2,406
721
0
4,205
0
Use of Fund Balance
0
54,341
(58,760)
0
0
Amortization of contributions
74,239
0
77,000
52,408
52,408
in aid of construction
TOTAL REVENUES
$ 2,494,703
$2,557,009
$2,446,740
$ 2,777,834
$2,523,808
Expenditures
Waste Collection:
Contracted Services
1,120,976
1,091,988
1,055,000
1,134,267
1,076,100
Support Goods & Services
42,712
39,868
51,260
42,461
43,000
Waste Disposal:
0
0
Environmental Specialist
0
0
Personnel Services
268,103
277,580
236,850
237,112
246,080
Employee Benefits
81,347
101,916
93,990
90,848
89,300
Contracted Services
288,120
307,634
315,000
300,214
304,000
Contributions
50,536
23,524
0
8,801
0
Support Goods & Services
510,148
167,789
577,550
576,963
668,658
Depreciation
113,514
104,201
117,090
98,159
96,670
Allocated to Projects
(4,976)
0
0
0
0
Operating transfers
0
418,869
0
512,317
0
TOTAL EXPENDITURES
$ 2,470,480
$2,533,369
$ 2,446,740
$3,001,142
$2,523,808
PERFORMANCE INDICATORS
PERSONNEL
F.Y. 1999
F.Y. 2000
F.Y. 2001
Position:
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
Environmental /Civil Engineer
1
1
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
6
5
5
PERFORMANCE INDICATORS
*does not include white goods (appliances)
157
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2001
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Total Tons Entering Landfill
17,600
16,925
17,000
17,000
Baled Waste, tons
11,120
11,609
12,500
12,500
Scrap Metals received, tons*
1,368
1,161
1,400
1,400
Asbestos, cubic yards
434
317
500
400
*does not include white goods (appliances)
157
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.
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.
F'.
Objectives for 2000 -2001
• 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. ,
11
Is
I
1
158
HOSPITAL ENTERPRISE FUND
REVENUES AND EXPENDITURES
Revenues
State Revenue Sharing
Interest Earnings
Other
Insurance
PKIMC Gain
Fuller Trust Proceeds
Providence Lease
Kodiak Island Health Care
Amortization of grants
Operating Transfers In
Sale of Fixed Assets
TOTALREVENUES
F.Y. 1998 F.Y. 1999 F.Y. 2000 F.Y. 2000 F.Y. 2001
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$70,751
$67,327
$60,590
$44,883
$40,000
70,149
18,948
15,660
35,502
15,000
9,753
0
2,000
0
0
7,251
0
0
0
0
0
420,613
0
0
240,000
0
46,900
46,900
55,000
60,000
720,000
720,000
720,000
720,000
720,000
0
45,000
90,000
70,000
0
0
0
0
598,537
598,540
1,300,000
0
0
(8,669)
0
(12,190)
(483)
0
0
2,300
2,165,714
1,318,305
935,150
1,515,253
1,675,840
Expenditures
' Employee Benefits
Professional Services
Support Goods & Services
' Capital Outlay
Depreciation
Debt Service Interest Payments
$0
$0
$0
$1
$0
0
0
0
9,270
0
19,372
13,809
147,875
6,513
5,000
106
0
0
0
0
583,975
545,084
586,925
1,274,984
1,308,120
1st Union Bank loan
202,572
171,651
138,550
135,695
100,300
NBA Equipment Loan
51,104
41,045
29,910
22,467
0
CPSI Computer
56,883
44,735
31,890
32,503
0
Comdisco Healthcare
84,592
55,800
0
0
0
NBA FY 2000 loan
0
0
0
32,772
71,390
Other (Medicaid refund)
163,140
2,200
0
27,494
0
Operating Transfers
0
0
0
0
191,030
TOTAL EXPENDITURES
$1,161,744
$874,324
$935,150
$1,541,698
$1,675,840
159
PROGRAM BUDGET SUMMARY
KODIAK FISHERIES RESEARCH CENTER '
Program Description I
The Kodiak Island Borough is the owner /landlord of this facility. The KFRC is a multi- agency research
facility 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. I
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 Sciences to
conduct research on the ecosystem and the species of the North Pacific surrounding Kodiak Island and
Katmai National Park; 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. The
National Park Service is also a tenant and will participate in the interpretive center.
Objectives for 2000 -2001
• Continue to assist the tenants in making the building operational to meet the research objectives.
• Develop the interpretive center into a high quality public education and visitor information center.
• Provide a building receptionist who will answer phone calls, direct visitors, conduct building tours,
coordinate building maintenance requests, and monitor interpretive center displays for updates.
• Provide a building maintenance engineer who will perform and coordinate necessary maintenance,
services and repairs for the building.
Significant Budget Changes
No significant budget changes.
160
r
kJ
r,
KODIAK FISHERIES RESEARCH FACILITY
REVENUES AND EXPENDITURES
Revenues
Interest Earnings
Rents and Royalties
Use of Fund Balance
Amortization of Grants
Transfer -In
TOTALREVENUES
Expenditures
RESEARCH FACILITY
Personnel
Employee Benefits
Support Goods & Services
Depreciation
Debt Service - Interest
Janitorial
Heating
Electrical
Plumbing
Air Conditioning
Elevators
Miscellaneous
Operating Transfers
Subtotal
F.Y. 1998 F.Y. 1999 F.Y. 2000 F.Y. 2000 F.Y. 2001
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$173,859
$842
$68,000
$45,549
$60,000
0
995,891
1,485,130
1,494,341
1,492,370
0
0
517,150
0
0
0
0
0
397,351
397,350
0
786,000
0
0
0
$173,859
$1,782,733
$2,070,280
$1,937,241
$1,949,720
$0
$81,829
$96,420
$103,741
$138,830
0
23,931
31,970
34,084
31,040
0
83,464
47,100
0
0
0
3,987
664,360
746,707
746,770
0
560,000
553,180
549,763
535,330
0
21,586
60,000
40,127
51,000
0
31,142
61,000
63,786
88,000
0
115,386
342,000
158,833
178,000
0
6,330
17,000
39,342
57,000
0
0
20,000
7,898
11,000
0
0
2,000
597
2,000
0
0
127,000
50,790
81,300
420,000
0
0
0
0
$420,000
$927,655
$2,022,030
$1,795,668
$1,920,270
$0
$171
$3,150
$788
$3,150
0
0
4,500
0
0
0
312
14,000
3,659
7,000
0
2,759
12,500
3,794
7,500
0
0
6,000
1,135
3,700
0
816
8,100
109
8,100
$0
$4,058
$48,250
$9,485
$29,450
DORM FACILITY
Support Goods & Services
Janitorial
Heating
Electrical
Plumbing
Miscellaneous
1
F]
1
TOTAL EXPENDITURES $420,000 $931,713 $2,070,280 $1,805,153 $1,949,720
161
r"I
PROGRAM BUDGET SUMMARY
911 SERVICE ,
Program Description I
This program is funded by a levy on individual phone lines in the area served. 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. I
Goa!
To provide quick and efficient emergency service response to all service subscribers. I
Objectives for 2000 -2001 '
• 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
162
F
1
911 SERVICE
REVENUES AND EXPENDITURES
F.Y. 1998
F.Y. 1999
F.Y. 2000
F.Y. 2000
F.Y. 2001
ACTUAL
E STIMATED
BUDGET
ACTUAL
BUDGET
Revenues
Customer Charges $51,270
$75,951
$80,000
$63,694
$80,000
TOTAL REVENUES $51,270
$75,951
$80,000
$63,694
$80,000
Expenditures
Contracted Services $159,561 $56,891 $80,000 $35,909 $80,000
Support Good & Services 26,214 (25,512) 0 0 0
TOTAL EXPENDITURES $185,775 $31,379 $80,000 $35,909 $80,000
163
APPENDIX
APPENDIX
2000 -2001
PERSONNEL SUMMARY
165
1997
1998
1999
2000
2001
Department
Approved
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
1.00
0.00
0.00
Engineering/Facilities
4.00
3.00
4.00
3.00
3.00
Community Development
6.00
5.00
5.00
5.00
5.00
Finance
8.00
8.00
7.00
7.00
7.00
Mgmt Information Services
6.04
6.00
6.00
4.25
4.00
Subtotal General Fund
34.00
32.00
32.00
28.25
28.00
Mental Health
23.00
21.00
0.00
0.00
0.00
Resource Management
1.00
1.00
1.00
0.00
0.00
Child Care Program
0.50
0.50
0.75
1.00
1.00
Bayside Fire Chief
1.00
1.00
1.00
1.00
1.00
Municipal Solid Waste
6.00
6.00
6.00
5.00
5.00
Kodiak Fisheries Research
0.00
0.00
2.00
2.60
2.00
Total
65.50
61.50
42.75
37.25
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.
165
CLASS TITLES AND PAY RANGES
'
CLASS TITLE
PAY RANGE
A. Borough Manager
Borough Manager
Contract
Resource Management Officer
21.5
Economic Development Officer
Director — Kodiak Arts Council
19.0
Contract
'
Administrative Assistant
15.0
Human Resource Director
20.0
'
Human Resources Assistant
14.0
B. Administrative Support Services
Administrative Assistant
15.0
Secretary 111
11.0
Secretary 11
8.5
t
Secretary I
7.0
C. Assessing Department
Assessor
24.0
Appraiser
19.0
Appraiser Technician
14.0
Assessment Clerk Il
12.0
Assessment Clerk 1
10.0
D. Borough Clerk
Borough Clerk
23.0
Deputy Borough Clerk
17.5
Assistant Borough Clerk
11.0
E. Community Development Department
Community Development Director
24.0
Associate Planner /LRP
20.5
Associate Planner /Enforcement
20.5
Draftsman/Technician
18.5
Assistant Planner
16.0
F. Management Information Systems
Director of Information Systems
23.5
Senior Systems Analyst
20.5
LAN Administrator
19.0
Operations Supervisor
19.0
PC Technician 11
17.0
PC Technician 1
14.5
Systems Operator 1
11.0
'
166
CLASS TITLES AND PAY RANGES
G. Engineering and Facilities Department
24.5
Engineering and Facilities Director
25.0
Environmental Specialist
23.0
Baler/Landfill Supervisor
19.0
Maintenance Engineer/KFRC
18.5
Baler Operator H
16.0
Baler Operator I
14.5
Carpenter/Project Manager
18.5
Maintenance Worker
16.5
Projects Assistant
12.0
Receptionist/KFRC
10.5
H. Finance Department
Finance Director
24.5
Accountant
20.5
Accounting Technician
15.0
Local Administrator — Child Care Assistance Program
12.0
Clerk/Cashier
11.0
I. Fire Protection Area No. 1
Assistant Fire Chief 20.5
167
KODIAK ISLAND BOROUGH
,
SALARY SCHEDU LE
(Yearly Salary)
Grade Step Step B Step C Step D Step E Step F Step G St_ ep H Stets 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
a
i
168
t
�A TIONAL CHART
YEAR 2001
ELECTORATE
--- I
BOROUGH
MAYOR
SECRETARY III
ASSISTANT
FIRE CHIEF
BOROUGH
ASSEMBLY
BOROUGH BOROUGH
MANAGER ATTORNEY
ARTS COUNCIL
DIRECTOR
DEPUTY
CLERK
ASSISTANT
CLERK
ASSESSOR
kSSOCIATE
KrrtC
MAINTENANCE
MAINTENANCE
W
PROPERTY
PLANNER
ENGINEER
APPRAISER
REVENUE
ACCOUNTANT
1SSISTANT
KFRC
RECEPTIONIST
SECRETARY III
ASSESSMENT
PLANNER
CLERK II
CASHIER
BALE /LANDFILL
SUPERVISOR
ASSESSMENT
CLERK I
BALER
OPERATOR it
SECRETARY III
BOROUGH
CLERK
I
FINANCE /MIS
DIRECTOR
GENERAL
ACCOUNTANT
ACCOUNTING
TECH /PAYROLL
ACCOUNTING
TECH /ACCTS.
PAYABLE
CHILD_CARE�
BORO��
SE
I
I 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.
1 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 Shelikof Strait is only 20 miles wide in places. 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. This 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,
1 construction of fishing lodges, Bed and Breakfast accommodations and recreational facilities has increased along with an
increase in charter boat and guide operations.
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 1998 was valued at 78.7 million dollars compared to $88.6 million in 1997 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 1999 ex- vessel value for salmon is $31.0 million 1998
' compared to $29.8 million in 1998, $18.8 million in 1997, $25.8 million in 1996 and $53.9 million in 1995.
Bottom fish deliveries have been strong with Kodiak being the 2 °d largest port of Halibut and Sablefish landings in 1999. In
1998, Kodiak was the second largest port of Halibut landings and the 3` largest port of Sablefish landings and in 1996 and
1 1997 Kodiak held the number 1 position for Halibut deliveries and number 3 for Sablefish. The local economy may be
seriously affected this year, and possibly in the years to come, by the closure of pollock fishing grounds over concern for the
endangered Stellar Sea Lion. Herring and crab fisheries appear to be experiencing what are, hopefully cyclical, lows.
The assessed value of real and personal property in the Kodiak Island Borough rose from $516,304,869 in fiscal year 1991 to
$715,749,035 in fiscal year 2000. Nearly a 39% increase over ten years.
The preliminary unemployment rate at June 30, 2000 is 12.3 %, which is relatively high compared to 5.4% at June 30, 1999,
5.2% at June 30, 1998, and 9.4% June 30, 1997. Hiring of seasonal cannery workers traditionally peaks around July, which
generally accounts for seasonal lows 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.
171
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
Term
Expires
MAYOR/PRESIDING OFFICER
Gary Stevens
2001
P.O. Box 201
Kodiak, AK 99615
,
ASSEMBLY MEMBERS
'
Deputy Mayor
Tuck Bonney
2002
P.O. Box 2265
Kodiak, AK 99615
'
Tom Abell
2002
P.O. Box 2224
Kodiak, AK 99615
Scott Arndt
2000
PO Box 489
Kodiak, AK 99615
'
Pat Branson
2001
P.O. Box 3888
,
Kodiak, AK 99615
Robin Heinrichs
2001
P.O. Box 2812
'
Kodiak, AK 99615
Greg Spalinger
2000
,
P.O. Box 2635
Kodiak, AK 99615
Darlene Turner
,
P.O. Box 668
Kodiak, AK 99615
2002
BOROUGH MANAGER
Dave Jensen
710 Mill Bay Road
Kodiak, AK 99615
Phone: (907) 486 -9300
Fax: (907) 486 -9374
pjensen 1cib.co.kodiak.ak.us
'
BOROUGH CLERK
Judith Neilsen, CMC
710 Mill Bay Road
Kodiak, AK 99615
Phone: (907) 486 -9310
Fax: (907) 486 -9374
jnielsen@_kib.co.kodiak.ak.0
'
BOROUGH ATTORNEY
Jamin, Ebell, Schmitt & Mason
323 Carolyn Street
Kodiak, AK 99615
'
Phone: (907) 486 -6024
'
172
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
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
5,742
5,711
5,318
5,320
5,811
6,090
6,308
6,193
5737
5705
*
*
*
*
*
0
0
0
0
0
158
161
164
142
154
186
158
139
154
127
2,062
2,091
1,810
1,885
2,260
2,350
2,584
2,509
1968
1771
1,923
1,961
1,631
1,733
2,092
2,138
2,369
2,299
1875
1653
319
320
339
323
301
343
303
299
297
280
921
931
851
828
841
960
883
842
840
999
36
41
45
68
72
91
68
69
69
51
886
890
806
759
769
870
815
773
771
949
111
112
136
135
148
141
145
155
162
162
1,018
955
828
823
890
928
999
1,027
1125
1160
30
21
52
62
99
85
95
70
69
80
1,120
1,116
1,120
1,115
1,113
1,092
1,140
1,150
1121
1122
162
165
174
171
166
162
158
172
170
182
285
275
277
263
252
248
251
252
242
226
673
677
669
681
695
682
731
726
709
714
*
*
*
*
*
6
0
1
1
n/a
*Nondisclosable
1999 figures are preliminary
SOURCE: Alaska Department of Labor, Research & Analysis
173
DEMOGRAPHIC STATISTICS
KODIAK, ALASKA
'
Last Ten Fiscal Years
Fiscal School
Unemployment
'
Year Popul (a) E (b)
Rate (c)
1991 15,679 2,524
9.5%
t
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
5.2%
,
1999 13,848 2,798
5.4%
2000 13,989 2,810
12.3%
Sources:
(a)
per Borough Community Development Department,
except 1992 and 1993
(b)
Kodiak Island Borough School District, October count.
(c)
Department Labor, Anchorage
of
174
1
1
PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS
'
KODIAK,
ALASKA
Last Ten Fiscal Years
CONSTRUCTION
PROPERTY VALUE*
'
Commercial
Residential
Deposits
Fiscal
1o.. of
No. of
in Local
'
Year
Permits
Value
Permits
Value
Banks Commercial
Residential
Nontaxable
69
152
90,392,243
323,060,260
1991
3,692,371
5,706,524
130,469,150
2,002,661,025
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
I 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
* Estimated actual value
of real property
'
Source:
Borough assessing records, City of Kodiak
building department and local bankers.
1
1
r
r
r
r
'
175
MISCELLANEOUS STATISTICAL DATA
KODIAK, ALASKA
Last Ten Fiscal Years
1 1 992
Land area - square miles
7,130
7,130
Miles of improved street
21.5
21.5
Building permits:
15
1
Permits issued
221
211
Value of buildings (thousands)
$9,399
$12,950
Fire Protection:
175
166
Number of fire stations
2
2
Number of employees
1
1
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.
1993 1994
7,130 7,130
21.5 21.6
183 96
$9,578 $4,740
2 2
1 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
175
166
171
180
167
164
172
191
2,524
2,661
2,686
2,873
75
72
67
64
6,707
6,263
6,654
7,061
1,959
1,986
2,328
2,634
29.2%
31.7%
35.0%
37.3%
176
1
1
1
1
1
1
J
7
1
1
1
1
1
1
1
i
1
1
'
1995 1996
1997
1998
1999
7,130 7,130
7,130
7,130
7,130
21.6 21.6
21.6
21.6
21.6
218 201
148
182
192
$10,360 $11,728
$7,822
$24,302
$15,007
2 2
2
2
2
1 1
1
1
1
1
223 224
224
224
224
'
15 16
16
16
16
1 1
1
1
1
3 4
4
4
4
1 1
1
1
1
'
1 1
1
1
1
9 9
9
9
8
180 104 (c)
101
156
163
'
195 199
199
202
208
2,830 2,889
2,902
2,852
2,798
65 65.5
61.5
42.75
37.25
'
7,382 8,217
9,350
9,957
10,389
2,113 1,471
2,120
2,076
1,972
28.6% 17.9%
22.7%
20.8%
19.0%
(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
varleS from year to year depending on the number of grants received.
177
2000
7,130
21.6
210
$11,806
2
1
224
16
1
4
1
1
8
n/a
n/a
n/a
37
10,100
3,861
38.2%
PROJECTED ASSESSED VALUES
$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
1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
PROJECTED POPULATION
18,000
16,000
14,000
12,000
10,000
8,000
6,000
4,000
2,000
0
15,679
15,575
15,535
15,535
15,245
15,400
.
,
, 14,058 14,181 13,848 13,989 14,131 14,275 14,421 14,568 14,716
1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
178
J
1
1
1
1
1
i
PROJECTED RAW FISH TAX
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
State Revenue Share ■ Municipal Assistance
179
BUDGET ORDINANCE
Requested By:
Drafted by:
Introduced:
Public Hearing
Amended:
Adopted:
KODIAK ISLAND BOROUGH
ORDINANCE NO. 2000 -10
Manager
Finance Officer
05/16/2000
06/01/2000
06/01/2000
06/01/2000
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 2000 AND ENDING ON THE THIRTIETH DAY OF JUNE 2001
(2001 FISCAL YEAR 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 2000 and ending on the thirtieth day of June 2001.
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%
$6,010,330
State Mandated Exemptions
(2.9)
(302,000)
,
Personal Property
10.3
1,088,540
Non ad valorem taxes
1.9
198,000
Payment in lieu of tax
4.5
478,000
,
Severance Tax
9.1
955,620
Penalties & Interest on Tax
1.5
160,000
Licenses & Permits
.8
81,150
Intergovernmental
13.8
1,454,510
Investment Earnings
2.4
250,600
Operating Transfers & Other
.2
20,140
Use of Fund Balance
1.4
$142,520
180
Total General Fund Revenues
100.0% $10,537,410
EXPENDITURES
FTE
Legislative
1.3%
$142,000
Personnel Services
21,600
Fringe Benefits
2,400
Lobbyist
60,000
Support Services
58,000
Borough Management
2
1.7%
$175,990
Personnel Services
118,330
Fringe Benefits
31,630
Support Services
31,030
Allocated
(5,000)
Borough Clerk
3
2.5%
$260,450
Personnel Services
144,790
Fringe Benefits
30,140
Support Services
85,520
Capital Outlay
0
Legal Services
1.5%
$161,000
Cost of Litigation
100,000
Support Services
61,000
Finance
7
3.6%
$381,680
Personnel Services
354,610
Fringe Benefits
88,200
Support Services
66,870
Capital Outlay
3,000
Allocated to Projects
(131,000)
MIS
4
3.8%
$401,560
Personnel Services
222,860
Fringe Benefits
61,600
Support Services
198,090
Capital Outlay
50,000
Allocated
(130,990)
Assessing
4
2.9%
$307,460
Personnel Services
213,270
Fringe Benefits
54,300
Support Services
39,390
Capital Outlay
500
Allocated to Special Revenue
0
Engineering /Facilities
2
1.2%
$131,700
Personnel Services
106,120
Fringe Benefits
34,520
Professional
15,000
Support Services
65,060
Capital Outlay
1,000
Allocated to Projects
(90,000)
Community Development
5
3.8%
$400,280
181
Personnel Services
288,230
Fringe Benefits
79,030
Professional Services
0
Support Services
48,020
Allocated to Projects
(15,000)
Building Inspections
5,130
Contracted Services
127,500
Support Goods & Services
5,000
Economic Development
Professional Services
16,000
Contributions
33,000
General Administration
3. Resource Manager (210)
Personnel Services
0
Fringe Benefits
45,310
Professional Services
5,000
Audit Expense
110,000
Support Services
123,980
Allocated to Other Funds
0
Emergency Preparedness
Support Services
5,500
1.3%
5%
2.7%
1.0%
Education Support 64.7%
Professional Services 501,490
Audit Expense 37,000
Support Goods & Services 45,000
Operating Transfers 6,230,030
Health & Sanitation
Contracted Services
117,000
Contributions
165,900
Operating Transfers
433,650
Education, Culture, & Recreation
Contributions
159,800
Operating Transfers
5,130
Transfers & Contribution
Other Operating Transfers
9,000
Total General Fund Expenditures
B. Special Revenue Funds (Revenues and Expenditures)
1. Child Care Assistance (205)
2. Welfare to Work (208)
3. Resource Manager (210)
4. Buildings & Grounds Fund (220)
5. Coastal Management (230)
182
6.8%
1.6%
1%
$132,500
$49,000
$284,290
$5,500
$6,813,520
$716,550
$164,930
$9,000
$10,537,410
$500,000
$309,830
$156,800
$472,770
$25,000
i
1
1
1
1
1
1
1
1
i
1
C.
V
E
6.
Local Emergency Planning Committee (234)
$30,00
7.
Womens Bay Road Service Area (240)
$103,440
S.
Service Area No. 1 (242)
$151,150
9.
Service Area No. 2 (243)
$200
10.
Monashka Bay Road Service Area (244)
$23,400
11.
Bay View Road Service Area (246)
$5,470
12.
Fire Protection Area No. 1 (250)
$272,500
13.
Womens Bay Fire Department (252)
$60,720
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)
$5,029,142
18.
Tourism Development (277)
$42,900
Total Special Revenue Funds
$7,272,052
Debt
Service Funds (Revenues and Expenditures)
1.
Debt Service (300)
$2,830,740
2.
Debt Service - Other (310)
$9.000
Total Debt Service Funds
$2,839,740
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
Enterprise Funds (Revenues and Expenditures)
1.
Solid Waste Disposal Fund (530)
$2,523,808
2.
Hospital Enterprise Fund (540)
$1,675,840
3.
Near Island Research Fund (555)
$1,949,720
4.
911 Service (560)
$80.000
183
1
Total Enterprise Funds $6,229,368
,
TOTAL ALL FUNDS $26.878.570
Section 4. Tax Levy. A tax for the amount specified in the form of a mill levy is hereby levied for the
'
calendar year 2000, to be used for the purposes as specified in the Budget for the Fiscal
Year 2001 of the Kodiak Island Borough commencing on the first day of July 2000 and
ending on the thirtieth day of June 2001 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
G. Monashka Bay Road Service Area 1.50 mills
,
H. Service Area No. 1 Roads 1.00 mills
I. Woodland Acres Street Light Area 0.00 mills
J. Service Area No. 2 0.00 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 FIRST DAY OF JUNE, 2000
KODIAK ISLAND BOROUGH I
Gary L. Stevens, Mayor
ATTEST: I
Judith A. Nielsen, CMC, Borough Clerk
184 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.
CONTRACTUAL SERVICES - Items of expenditure from services the Borough receives primarily from an outside
company.
185
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.
INTERGOVERNMENTAL REVENUES - Revenues from other governments in the form of grants, entitlements,
shared revenues, or payments in lieu of taxes.
186
r l l
1
C
1
1
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.
187
1
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.
188