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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