2000 Annual Operating Budget BookKODIAK ISLAND BOROUGH
ADOPTED BUDGET
FOR
FISCAL YEAR ENDING JUNE 30 2000
AS SUBMITTED BY:
THOMAS MANNINEN
BOROUGH MANAGER
ON
MAY 20, 1999
AND AS AMENDED BY THE KODIAK ISLAND BOROUGH
AND ADOPTED ON JUNE 3, 1999
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
DR. GARY STEVENS, MAYOR
ROBIN HEINRICHS, DEPUTY MAYOR
TOM ABELL
SCOTT ARNDT
TUCK BONNEY
PAT BRANSON
GREG SPALINGER
WAYNE STEVENS
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TABLE OF CONTENTS
BUDGET MESSAGE .................................................................................................................................... ............................... 7
ASSEMBLY GOALS AND OBJECTIVES ................................................................................................ .............................17
SUCCESSES FISCAL YEAR 1999 ................................................................................................... .............................18
CHILD CARE ASSISTANCE PROGRAM ............................................................................................. ............................... 94
EDUCATION .............................................................................................................................................. .............................19
WELFARETO WORK ............................................................................................................................. ...............................
TAXATION & ASSESSMENT ................................................................................................................ ...............................
21
LANDUSE POLICY .................................................................................................................................. .............................22
BUILDING AND GROUNDS FUNDS ...................................................................... ............................... ............................102
BOROUGH -OWNED LANDS ................................................................................................................... .............................23
BUILDING AND GROUNDS .................................................................................... ............................... ............................104
HEALTH ................................................................................................................................................... ...............................
24
ECONOMIC DEVELOPMENT ............................................................................................................... ...............................
25
SERVICES ................................................................................................................................................ ...............................
27
IDENTIFIED FIVE -YEAR GOALS ......................................................................................................... ...............................
28
FINANCIAL SUMMARIES ......................................................................................................................... .............................29
FUND STRUCTURE .................................................................................................................................. .............................29
FISCALPOLICY ...................................................................................................................................... ............................... 30
FUND SUMMARY ........................................................................................................................................ ............................... 35
NON - PROFIT AGENCIES FUNDING .................................................................................................... ............................... 40
GENERAL ....................................................................................................................................... ............................... 41
REVENUE SOURCES AND GENERAL FUND ESTIMATES ................................................................ .............................44
CHILD CARE ASSISTANCE PROGRAM ............................................................................................. ............................... 94
BOROUGH ASSEMBLY ........................................................................................................................... .............................52
WELFARETO WORK ............................................................................................................................. ...............................
MANAGER OFFICE ............................................................................................................................ ...............................
54
CLERK OFFICE ...................................................................................................................................... .............................56
BUILDING AND GROUNDS FUNDS ...................................................................... ............................... ............................102
LEGAL SERVICES .................................................................................................................................... .............................58
BUILDING AND GROUNDS .................................................................................... ............................... ............................104
FINANCE .................................................................................................................................................. ...............................
60
MANAGEMENT INFORMATION SERVICES ...................................................................................... ...............................
62
ASSESSING .............................................................................................................................................. ...............................
64
ENGINEERING AND FACILITIES ........................................................................................................ ...............................
66
COMMUNITY DEVELOPMENT DEPARTMENT ................................................................................ ...............................
68
BUILDING INSPECTION ....................................................................................................................... ...............................
70
ECONOMIC DEVELOPMENT ............................................................................................................... ...............................
72
GENERAL ADMINISTRATION ............................................................................................................... .............................74
EMERGENCY PREPAREDNESS ........................................................................................................... ...............................
76
SCHOOL DISTRICT SUPPORT .............................................................................................................. ...............................
78
HEALTHAND SANITATION ................................................................................................................ ...............................
80
EDUCATION, CULTURE AND RECREATION .................................................................................... ...............................
82
TRANSFERS ............................................................................................................................................ ...............................
84
SPECIAL REVENUE FUNDS ..................................................................................................................... .............................87
BUDGETRECAP ..................................................................................................................................... ............................... 92
CHILD CARE ASSISTANCE PROGRAM ............................................................................................. ............................... 94
RESOURCE MANAGEMENT ................................................................................................................ ............................... 96
WELFARETO WORK ............................................................................................................................. ...............................
98
KODIAK AREA TRANSIT SYSTEM ....................................................................... ............................... ............................100
BUILDING AND GROUNDS FUNDS ...................................................................... ............................... ............................102
BUILDING AND GROUNDS .................................................................................... ............................... ............................104
BUILDING GROUNDS FUND ........................................................................ ............................... ............................106
BUILDING GROUNDS FUND ........................................................................ ............................... ............................108
BUILDING AND GROUNDS FUND ........................................................................ ............................... ............................110
BUILDING AND GROUNDS FUND .................................................................................................... ...............................
112
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COASTALMANAGEMENT ..................................................................................... ............................... ............................114
LOCAL EMERGENCY PLANNING COMMITTEE ................................................ ............................... ............................116
WOMENS BAY ROAD SERVICE AREA ............................................................................................ ...............................
118
SERVICEDISTRICT NO. 1 ................................................................................................................... ...............................
120
SERVICEAREA NO. 2 .......................................................................................................................... ...............................
122
MONASHKA BAY ROAD SERVICE AREA ....................................................................................... ...............................
BAYVIEW ROAD SERVICE AREA ....................................................................... ............................... ............................126
124
FIREPROTECTION AREA NO. 1 ............................................................................ ............................... ............................128
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WOMENS BAY FIRE DEPARTMENT .................................................................... ............................... ............................130
KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT ..................................... ...............................
132
WOODLAND ACRES STREET LIGHT AREA ................................................................................... ...............................
134
KODIAKARTS COUNCIL ....................................................................................... ............................... ............................136
FACILITIESFUND .................................................................................................... ............................... ............................138
TOURISMDEVELOPMENT ..................................................................................... ............................... ............................140
DEBTSERVICE FUND ............................................................................................... ............................... ............................143
DEBT SERVICE - EDUCATION AND HEALTH ................................................... ............................... ............................144
DEBTSERVICE - OTHER ........................................................................................ ............................... ............................146
' CAPITAL PROJECTS FUND ..................................................................................... ............................... ............................149
ENTERPRISEFUNDS ................................................................................................. ............................... ............................175
1 MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL ............... ............................... ............................176
HOSPITAL ENTERPRISE FUND ............................................................................. ............................... ............................178
KODIAK FISHERIES RESEARCH CENTER .......................................................... ............................... ............................180
911 SERVICE ............................................................................................................. ............................... ............................182
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INTERNAL SERVICE FUND ..................................................................................... ............................... ............................185
MANAGEMENT INFORMATION SERVICES ........................................................ ............................... ............................186
APPENDIX .................................................................................................................... ............................... ............................189
GLOSSARY ............................................................................................................................................... ............................... 213
I]
FISCAL YEAR 2000 AT A GLANCE
The State of Alaska has announced a 33% cut in State Revenue Sharing and Safe Communities for FY 2000. We
are predicting a decline of $96,593 in state revenue sharing and a $65,865 decrease in Safe Communities for the
General Fund alone. In the next two to three years it is likely that these programs will cease to exist all together.
The Borough's mill rate is still 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.
There will be a transfer of $ 777,030 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
$300,640 to the Debt Service Fund for payment of principal and interest on the 1993, 1994, and 1998 bonds.
In accordance with the current union contract, there is a 1.5 -% COLA for Borough employees included in this
budget.
The Kodiak Island Fisheries Research Center was completed in fiscal year 1999. This facility is operated as an
enterprise fund of the Kodiak Island Borough.
The Federal government was going to stop federal shared revenue for the Kodiak National Wildlife Refuge but this
was reinstated in fiscal year 1998. A portion of the fiscal year 1998 payment was for fiscal year 1997.
Five positions were eliminated in the FY 2000 budget. In the General Fund was the Personnel Assistant, MIS
Director, and Computer Operator 1. In the Resource Management Fund, the position of Resource Manager; and in
the Solid Waste Landfill Fund, the position of Environmental Engineer.
1 Af I
I GOVERNMENT FINANCE OFFICERS ASSOCIATION
i
t
Distinguished
Budget Presentation
Award
PRESENTED TO
Kodiak Island Borough,
Alaska
For the Fiscal Year Beginning
July 1, 1998
\ President Executive Director /
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished
Budget Presentation Award to the Kodiak Island Borough for its annual budget for the fiscal years beginning July 1,
1990 through June 30, 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.
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 2000 award.
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INTRODUCTION
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BUDGET MESSAGE
I June 3, 1999
KODIAK ISLAND BOROUGH
Fiscal Year 2000
BUDGET LETTER OF TRANSMITTAL
The Residents of Kodiak Island Borough
Kodiak, Alaska 99615
Residents,
I Transmitted herewith is the fiscal year 2000 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 2000.
I 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 the Borough and the cities within the Borough, planning
and zoning, and general administrative services. Non area -wide powers include solid waste disposal, parks and
' recreation, economic development, and animal control. Service districts within the Kodiak Island Borough provide
fire protection, and road maintenance and construction.
' Major Policy Issues
This year the mayor policy issue of the Kodiak Island Borough was the decline in fund balance over the last
five years and how to reverse this trend. In Fiscal Year 1995 the fund balance of the General Fund was $3,422,877,
we are predicting a fund balance at the end of fiscal year 1999 of only $783,725, a decline of $2,639,152. Because
of this decline the Assembly has set a goal of reversing this trend and achieving a $1,000,000 fund balance within
three years. Rebuilding the General Fund fund balance will be particularly hard in light of the cuts in State shared
' revenue and declines in other revenue sources. This subject will be discussed in the Tax Rate and Financial
Analysis section a bit later in this letter.
The budget process included considerable debate about school district funding this year. With State
' appropriations for education stagnant, the tax cap in place, and declining revenues over the last several 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 unable to raise tax revenues due to a tax cap and level State
funding of education. The Borough's direct contribution to the school district is budgeted at $5,556,310, a $99,530
(2 %) decrease from last year. The total contribution to the school district is budgeted at $6,481,035. 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.
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, continued student population increases,
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teacher contract negotiations, and increasing health insurance costs, will cause the school board and
administration to closely examine the school district budget in the future.
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 but with the declines in revenues, reductions were necessary in this area as well. The contributions to '
these agencies reflect a cut of approximately 24% from FY 1999.
The Borough also examined its' organizational structure and staffing levels for FY 2000 to see if savings '
could be made. As a result, the Management Information Services Internal Service Fund became a department
within the General Fund. The Computer Operator I position was eliminated effective July 1, 1999 and the MIS
director position was eliminated effective Oct 1, 1999. Additionally, the Human Resources Assistant position was
eliminated in the General Fund; the Resource Manager position was eliminated in the Resource Management
Special Revenue Fund, and the Environmental Engineer position was eliminated in the Solid Waste Enterprise
Fund.
The existing solid waste program has resulted in significant progress toward a high quality, environmentally
responsible program. Our landfill permit renewal was submitted to the Department of Environmental Conservation
(DEC) in 1997 and is still under review. We continue to receive high marks on our landfill operation inspections by
DEC. In 1998 and 1999 we began construction of a leachate collection system and Phase 1 of the landfill closure.
We project use of the existing landfill footprint through 2016. We have increased our recycling effort by separately
collecting scrap metal, junk vehicles, lead acid batteries, waste oil, burnable lumber, construction and demolition
debris, cardboard, white paper, magazines and aluminum cans. Continued waste reduction endeavors will enable
us to reduce the importation of material that becomes solid waste thus extending the life of our landfill. All of these
efforts will not only improve our solid waste management, but will result in a significant cost savings to the budget in
future years.
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. 1
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. As mentioned previously, the fund balance of the Kodiak Island Borough
has been declining quickly over the last five fiscal years and will decline another $427,000 by the end of FY 1999.
In order to balance the budget, and in fact, plan to add some monies back into fund balance at the end of the year,
several significant cuts had to be made.
This year the Assembly indicated that increasing the fund balance of the General Fund to 1 million dollars
' is one of their top priorities. A million dollar fund balance is felt to be the minimum amount necessary to fund cash
flow variations, unexpected revenue shortfalls, and unforeseen or emergency expenditures. It was decided to try to
achieve this goal of a one million - dollar fund balance over a period of three years.
To start the process the Assembly decided to add $137,920 back into the fund balance of the General
Fund in the fiscal year 2000 budget.
' Since 1995, Borough General Fund revenues have increased from $9,197,949 to $10,125,164 (10 %).
Virtually all of this increase comes from property tax and payments from the federal government for the Kodiak
National Wildlife Refuge. Most of the increase in property tax is attributable to raising the mill rate from 6.75 mills to
9.25 mills in FY1998. The Borough could not increase the mill rate for FY 2000 however due to a tax cap passed in
1998. This tax cap cannot be changed until FY 2001.
The largest increase in expenditures was school district support. In FY1995 the amount of school district
support from the General Fund was $3,861,961, by FY1999 this number had grown to an estimated $7,055,320, an
83% increase. Put another way, in FY 1995 school district support amounted to 47% of General Fund
expenditures, by FY 1999 it had risen to 64% of the General Fund. For FY 2000 the Borough has reduced school
district support to $6,481,035. The school district will absorb most of this reduction through a use of fund balance
this year. While the school district support has been going up, other departments have mainly been experiencing
decreases. This can be seen on the chart (table) on page 47.
The Assembly adopted a plan for the fiscal year 2000 budget to begin rebuilding the fund balance using 3
I strategies to accomplish the goal.
1. The appropriation to the Kodiak Island Borough School District has been reduced from $5,655,840 in
FY 1999 to $5,556,310 in FY 2000, a reduction of $99,530.
' 2. Non - profit appropriations have been reduced from $438,410 to $331,817, a reduction of $106,593.
3. Three General Fund positions were eliminated from the FY 1999 budget. Two of these positions were
in the Management Information Services Internal Service Fund in FY 1999 but this fund is becoming a
General Fund department in FY 2000. The resource manager in the Resource Management Special
Revenue Fund has been eliminated along with the Environmental Engineer position in the Solid Waste
Disposal Enterprise Fund.
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One issue that the Borough must continue to address is declining State revenues. This year State
Revenue Sharing for the General Fund declined from $290,060 to $193,470. For the Safe Communities program it
declined from $197,785 to $131,920. This represents a reduction of $162,455 (33 %). Next year it is expected to
continue decreasing and by FY 2002 may be gone all together.
During FY 1998 the Borough undertook a refunding bond issue to refund almost all of the 1994 Bond issue.
The exciting news on this refunding, besides the fact the Borough will save $504,859.24 over the life of the bond, is
that the Bond was given an A- rating by Fitch IBCA. This is the first time a Kodiak Island Borough bond has been
rated higher than BBB. This was a real accomplishment on the part of the Borough.
Various service districts within the Borough levy a property tax to provide service within the Borough.
These levies range from .50 mills 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 FY2000. Service District Number
One reduced their mill rate from .75 mills to .50 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 FY2000 is
$715,749,035, an increase of $28,892,643 (4 %) over FY1999's value of $686,856,392.
The total proposed budget for fiscal year 1999 calls for expenditures and transfers of $21,334,187. The
Kodiak Island Borough School District's (KIBSD) proposed budget of $22,767,206 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 $5,655,840, up $901,840 from FY1998. If the Kodiak Island Borough School District were
included as part of the Kodiak Island Borough, the Borough budget would total $44,101,393.
The largest component of the Budget is the General Fund. The proposed General Fund budget is
$9,951,095 or 47% of the total budget. Of this, $6,392,110 is for transfers to other funds (mostly KIBSD) leaving
expenditures in the General Fund of $ 3,558,985. These General Fund expenditures amount to 17% of the total
Borough budget.
General Fund revenues are budgeted at $7,410,420 (73 %) from property taxes, $844,250 (8 %) from
severance taxes, $80,650 (1 %) from licenses and permits, $1,298,020 (13 %) from intergovernmental sources,
$250,000 (2 %) from interest earnings, and $205,675 (2 %) from miscellaneous revenue. We are including, as part
of our revenues, a negative use of fund balance in the amount of $137,920. With this in place and the budget in
balance our fund balance should increase by this amount at the end of the year if our projections are accurate. '
General Fund expenditures and transfers are budgeted at $1,726,713 (17 %) for general government,
$99,470 (1 %) for public safety, $6,481,035 (65 %) for education, $173,330 (2 %) for culture and recreation, $764,847
(8 %) for health and welfare, $281,910 (3 %) for assessing, and $423,790 (4 %) for community development. The '
FY2000 budget totals $9,951,095, which is $1,104,115 less than the amended budget of $11,055,210 for FY1999.
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 FY2000 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 hasn't cut their education support, their increases have not
kept up with the cost of education. This means that the Boroughs pay for a larger share of education. This year
the State cut State Revenue Sharing and Safe Communities by 33 %. In the next several years it would not be
unlikely that the State would cut these two programs out entirely.
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, wetlands regulations, and others.
This year the school district is using $436,950 of their fund balance to balance their budget. If this money
was not available, taxes would have to be raised .61 mills or services provided by the school district would have to ml
be cut. A similar amount of money was used last year to balance the School District budget and this trend can not
continue forever.
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. As mentioned before, 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
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FY 1991 through FY1999. Several comments were provided on ways to improve our budget, and they have been
incorporated into this document. We will be submitting this budget to the GFOA for their evaluation.
Acknowledgment
' I wish to express my appreciation to all members of the Kodiak Island Borough staff for their cooperative,
efficient and dedicated service during the past year. I particularly wish to express my appreciation to my staff in the
finance department, especially Meagan Christiansen, Finance Secretary, for their assistance in the preparation of
' this document. I also wish to thank 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.
My staff and I 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
Karleton G. Short
' Finance Director.
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'
BUDGET CALENDAR
KODIAK ISLAND BOROUGH
FISCAL YEAR 2000
The following activity is outlined as essential for the orderly formulation of the fiscal year 2000 Borough budget (July 1,
1999 through June 30, 2000).
'
DATE
ITEM
BY
January 8, 1999
Budget preparation message
Manager
'
January 8
Distribution of budget worksheets to aid departments in submitting
Finance Officer
their requests
January 8
Distribution of forms to solicit input from villages
Manager
January 8
Distribution of forms to gather input from autonomous not - for - profit
Manager
'
organizations
January 22
Final day for departmental budget requests to be returned to
Department Heads
Manager (via Finance Officer)
'
January 22
Revenue forecast funds)
(all
Finance Officer
February -March
Work sessions to resolve or justify differences of department
Manager /Finance Officer
budgets
Department Heads
'
February 11
Due date for public and not - for - profit agencies budget requests
Manager
March 18
Receipt of Service District budget
Service Districts
t April
- May
Assembly Department Review
Manager /Department
Heads
April 15
Manager's annual budget message
Manager
April 15
Prior to April 30, submission of proposed budget and budget
Manager /Finance Officer/
message to Assembly in a work session (per KIB Code Subsection
Assembly
'
3.08.030 B) to include KIBSD budget
April 30
Receipt of KIBSD budget (if KIBSD wants their budget incorporated
School District
'
into KIB budget, then by April 1).
May 20
Borough Assembly adopts local appropriation to school district
Finance /Assembly
resolution (submit it to Clerk by May 10)
May 20
Introduction of Budget Ordinance
Manager
'
May 20
Publication of hearing
Clerk
June 3
Public hearing and adoption of budget (as required by KIB Code
Assembly
' Section
3.08.050) by June 10
July 1
Budget execution
All concerned
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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.
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KODIAK
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NORTH PACIFIC OCEAN
CANADA
STRATEGIC PLAN
ASSEMBLY GOALS AND OBJECTIVES
In a February, 1999 work session, the Assembly met and formulated their goals and objectives for fiscal year
2000. We have listed all of these goals and objectives here.
MISSION STATEMENT
To provide cost - effective services for the residents of the Kodiak Island Borough that will ensure a stable
economy; education; a healthy, safe, and diversified lifestyle; and promote maximum citizen participation.
Mandated Powers
1. Education
2. Tax Assessment and Collection
3. Planning and Zoning
Adopted Powers
1. Health (area -wide)
2. Solid Waste Disposal (non area -wide)
3. Animal Control (non area -wide)
4. Economic Development (non area -wide)
5. Parks (non area -wide)
6. Emergency Response
Service Districts
1. Fire
2. Road Maintenance
3. Street Lighting
4. Water /Sewer
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SUCCESSES FOR FISCAL YEAR 1999
• Completion of sewer /water transfer and associated reduction in fees
• Completed remodel of old hospital
• Magnusen Act
• Kodiak Island Hospital lease agreement
• Mental Health Center transfer to Providence Health Care Systems
• Funding for landfill closeout
• Completion of Bayside Fire Hall training room
• Completion of rocket launch facility funding
• Retention of C 130s in Kodiak
• Vocational incentive grant
• Defense of PILT formula
• Annual financial and budget report
• RISK management assessment
• Assembly /Council cooperation
• Land transfers with City
• AML borough /city economic development
• Recreational facility
• Ouzinkie metals removal
• Karluk landfill /sewer repairs
• Akhiok water
• Watershed rezones (Karluk and Akhiok)
• Match money for Ouzinkie and Larsen Bay breakwater
• Cook Inlet Salmon Work Group
• Oil spill tanker plans
• Sensitive areas study
• Oil companies settlement agreement
• Development of Coast Guard sub -area plan
• Chiniak tsunami sirens
• Mayor /Clerk/Assembly cooperation
• AML participation
• SWAMC participation
• Borough newspage
• BMX track
• Reducing insurance bill
• Town meeting
• First rocket launch
• Kodiak Fisheries Research Center construction
• Funding for fire consolidation
• Cooperation with fishing industry on sea lion issue
• Implementation of manager plan of government
• Capital funding from state
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ASSEMBLY GOALS AND OBJECTIVES
EDUCATION
Goal
Provide for quality education K -12 and promote education for all citizens.
Objectives
1. Safe and attractive buildings.
a. risk management
b. well- constructed
c. full utilization by /for community without conflict to local businesses
d. develop long -term utilization plan for each site
e. develop long -range facilities plan
2. Instruction.
a. adequate funding based on the attainment and improvement of educational goals
(1) federal
(2) state
(3) local
b. encourage /support a strong and innovative vocational education program including a
new facility for a vocational /technical preparation program
c. encourage /support honors program
d. encourage cooperative relationship with other educational institutes
(1) University of Alaska, Kodiak College
(2) UAF /FITC
(3) Kodiak Fisheries Research Center
e. encourage /support pre - school education responsibilities
f. support the development of additional educational opportunities outside traditional
settings
(1) launch facility
(2) Internet
g. explore development of a consortium library
h. encourage /support health curriculum classes in the freshman year
3. Efficient building maintenance.
a. staff, analyze and explore facilities maintenance options
b. work cooperatively with the Kodiak Island Borough School District to ensure
maintenance of school facilities
c. develop preventative maintenance planning
d. utilization options for Karluk school
4. Increase public education for involvement in public processes.
a. to improve participation in public services
b. voter education and participation
5. Encourage a cross cultural awareness education program.
6. Pursue state funding of basic education need that also provides for changes in basic need and the
effects of inflation.
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7. Codify the operating relationship between the Borough and the school district.
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ASSEMBLY GOALS AND OBJECTIVES
I TAXATION & ASSESSMENT
' Goal
Provide a comprehensive taxing and assessment program that is fair and equitable for all citizens and that
provides funding to accomplish the mission statement.
Objectives
1. Equitable comprehensive taxes that promote a balanced budget and economic development.
a. examine all forms of taxes to ensure 100% inclusion and collection
b. regular review
c. aggressively manage programs to provide stabilization in tax rates for 2000/2001.
2. Examine all forms of user fees to determine an acceptable fee level for the service provided while
working towards reductions of General Fund subsidies for all services.
Changes should be quantified to show correlation between services, taxes, fees, and other
revenues.
3. Public education and communication.
a. public hearings
(1) ordinances
(2) resolutions
b. advertising
c. mail -outs
d. inform the public as to the source and cost of unfunded mandates
e. increase variety and utilization of Borough newspage and other media outlets
4. Maintain positive benefit for financial management including an adequate General Fund balance.
5. Safeguard Borough assets through an investment program that stresses safety of principal and
returns on investments to reduce the need for tax dollars.
6. Diversification of the types of tax and expansion of tax base to spread tax burden as much as
possible.
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ASSEMBLY GOALS AND OBJECTIVES
LAND USE POLICY
(PLANNING, PLATTING, LAND USE REGULATIONS)
Goal
Provide comprehensive planning, zoning, platting, and regulation of lands in a way that reflects the needs,
values, and desires of Borough residents and encourages economic development.
Objectives
1. Update comprehensive plan.
a. review and update coastal management plan
b. review land use plan and establish regular review dates for updating
2. Implementation of land use plans.
a. review zoning enforcement policy and procedures and pursue methodology for
ensuring cost - effective enforcement efforts.
b. review zoning regulations to establish clear rules for orderly development
c. review zoning policies to ensure facilitation of economic development
d. develop policy that provides incentives for beautification, parks, and other alternative
enhancements in the community
e. revise /update road system comprehensive plans
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ASSEMBLY GOALS AND OBJECTIVES
BOROUGH -OWNED LANDS
Goal
Manage Borough -owned lands for the benefit of its residents.
Objectives
1. Classify Borough lands and resources to determine which lands are to be retained for public
purposes (recreation, public facilities, fish and wildlife habitat, scenic value, health and safety, etc.)
versus those lands that are surplus to the Borough's needs.
a. identify need for real property per Borough mandated or adopted powers
b. examine land sales policy
c. land inventory and impact to adjacent properties
2. Develop an orderly program for the disposal or use of Borough lands and resources to reflect the
market as well as the needs and desires of the community.
a. promote policy to broaden tax base
b. promote sale of surplus Borough lands to adjacent property owners
c. develop a long -range plan to conduct a bi- annual sale of Borough land in urban areas,
Monashka Bay, Womens Bay, and Chiniak
3. Pursue the identification and acquisition of lands suitable and feasible to acquire for public
purposes such as Long Island, Rosalyn Beach, Termination Point, and Cliff Point.
4. Provide efficient acquisition, classification and disposal (management) of lands granted by the
federal and state governments and dedicated by local developers in the subdivision process (road
right -of -ways, parks, etc).
5. Administer Borough property records (sales contracts, easements, leases, permits) for timely
retrieval and execution.
6. Monitor the use of Borough lands for trespass, encroachment and hazardous waste dumping
7. Explore potential receipt of additional land allotment from the State by virtue of annexation of
mainland portion of Borough.
8. Work closely with the Coast Guard to enumerate lands being identified for divestiture by Coast
Guard including lands that have potential for commercial gravel extraction.
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ASSEMBLY GOALS AND OBJECTIVES
HEALTH
Goal
Provide quality health care.
Objectives
1. Encourage delivery of cost - effective health care services.
a. promote maximum cooperation of health services
b. encourage coordination of related health services by non - profits
2. Maintain current health care facilities.
a. provide for equipment acquisition and update
b. continue improving facilities
c. implement long -range planning process for facilities needs
3. Encourage upgrade of sub - standard water /sewer services.
4. Continued review to deliver responsible solid waste services by KIB or private contractor for
collection and disposal.
a. improve services cost - effectively
b. public education about recycling
c. reduce unsightly solid waste
d. support a partnership to address regional environmental health issues
e. conduct analysis of all waste disposal including recycling, incinerating, and the landfill --
5. Continue to deliver city /borough animal control services on a shared cost basis.
6. Pursue unified emergency medical services (EMS) on road system. '
7. Encourage programs that address teen pregnancy, sexually transmitted diseases, and fetal
alcohol syndrome.
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ASSEMBLY GOALS AND OBJECTIVES
ECONOMIC DEVELOPMENT
Goal
Encourage a strong and diverse economic base in the Kodiak Island Borough.
Objectives
1. Encourage the expansion of the economy.
2. Encourage development of secondary processing of fish, timber, and other natural resources.
3. Support efforts to keep USCG and other federal and state agencies strong in Kodiak.
4. Support funding for needed community infrastructure from all possible sources.
5. Encourage and emphasize tourism within the natural capacity of the Kodiak Island Borough.
6. Support incentives, such as tax credits, for existing and new businesses to invest in Kodiak Island
Borough.
7. Encourage public /private partnerships to develop community services and economy that are not
profitable to develop from a strictly private sector perspective.
8. Promote fisheries development, including protection of stocks and reduction of by -catch and
ensuring access to fish stock.
9. Encourage expansion of water /sewer system infrastructure.
10. Encourage and support research to allow for expansion of other species of small boat fisheries.
11. Promote regional scientific and research programs.
12. Promote cost - effective energy programs.
13. Encourage development of aerospace industry.
14. Enhance community communications.
a. on island
b. off island
15. Support Borough as regional transportation hub for southwest Alaska.
16. Promote development within the foreign trade zone.
17. Ensure there is an adequate land base in the community for economic development opportunities.
18. Encourage village and rural economic development.
19. Encourage human resource development through cooperating federal, state, and local agencies to
provide new jobs and training for existing jobs.
20. Develop Borough policy as it relates to development of air transportation infrastructure at the state
airport.
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21. Identify long -term, ongoing gravel sources for the community.
22. Encourage vocational education programs to provide a skilled work force for existing and
emerging industries.
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ASSEMBLY GOALS AND OBJECTIVES
SERVICES
Goal
Encourage, promote, and support cooperation between, and the combining of, services within the
Borough.
Objectives
1. Encourage the provision of quality services within service districts.
2. Lobbying on state and federal issues that impact the Kodiak Island Borough.
3. Oppose unfunded mandates.
4. Provide coordinated emergency services with the city, state, and Coast Guard for Kodiak Island
Borough.
a. pursue development of action plan for consolidation of road system fire and
emergency services based on findings of fire service consultant.
5. Continue Kodiak Island Borough support for non - profits that provide community services.
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ASSEMBLY GOALS AND OBJECTIVES
IDENTIFIED FIVE -YEAR GOALS
► Work towards consolidation of the Kodiak Island Borough and City of Kodiak governments
► Focus on regional issues
► Develop parks and recreation facilities
► Strengthen private sector
• aerospace
• fisheries
• timber
• tourism
► Promote regional science research
► Increase solid waste management to maximize utilization of existing landfill
► Upgrade and expand sewer /water infrastructure
► Promote coordination of Borough -wide programs of comprehensive educational training as needed by the
work force to maintain certification
► Promote diversification of energy sources for all residents in the Borough
► Sale or lease of surplus public lands
► Improve public transportation
► Support stable delivery of services for health and education
► Increase community participation in public process
► Participate in discussions on a library consortium
► Pursue enhancements to air /maritime transportation --
► Encourage service districts to levy adequately to establish a maintenance reserve to provide quality
services including sewer, water, and fire
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FINANCIAL SUMMARIES
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FUND STRUCTURE
FINANCIAL SUMMARIES
The Borough accounts are organized on the basis of fund and account groups, each of which is
considered a separate accounting entity. Operations of each fund are accounted for with a separate set of self -
balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as
' appropriate. Borough resources are allocated to and accounted for in individual funds based upon the purposes
for which they are to be spent and the means by which spending activities are controlled. The various funds in this
report are grouped into six generic fund types within two broad fund categories.
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.
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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.
' Internal Service Funds - Internal Service Funds are used to account for goods or services provided to one
department or agency by another department within the government entity on a cost reimbursement basis. A cost
reimbursement basis implies that the government intends to recover full costs of goods and services, including
' depreciation on fixed assets.
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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
go
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
The size and distribution of staff will be a prime concern. The Assembly will seek to limit
staff increases to areas where approved program growth and support absolutely requires
additional staff and to reduce staff where this can be done without adversely affecting
approved service levels.
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program expansion plus an analysis of long term fiscal impacts
Existing Service Costs
The justification for base budget programs costs will be a major factor during budget
review.
Administrative Costs
In all program areas, administrative overhead costs should be kept to an absolute
minimum.
Functions of all departments and agencies should be reviewed in an effort toward
reducing duplicate activities within the Borough government and the autonomous and
semi - autonomous agencies which receive appropriations from the Borough.
The budget will provide for adequate maintenance of capital plant and equipment and for
its orderly replacement.
The administration will maintain budgetary controls at the character level within each
organizational unit. (Characters are broad classifications of expenditures: fringe benefits,
contractual services.)
The preparation and distribution of monthly budget status reports, interim financial
statements, and annual financial reports is required.
The Borough will remain current in payments to the retirement system.
The Borough will develop and annually update a long range (three -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.
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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
Existing Service Costs
The justification for base budget programs costs will be a major factor during budget
review.
Administrative Costs
In all program areas, administrative overhead costs should be kept to an absolute
minimum.
Functions of all departments and agencies should be reviewed in an effort toward
reducing duplicate activities within the Borough government and the autonomous and
semi - autonomous agencies which receive appropriations from the Borough.
The budget will provide for adequate maintenance of capital plant and equipment and for
its orderly replacement.
The administration will maintain budgetary controls at the character level within each
organizational unit. (Characters are broad classifications of expenditures: fringe benefits,
contractual services.)
The preparation and distribution of monthly budget status reports, interim financial
statements, and annual financial reports is required.
The Borough will remain current in payments to the retirement system.
The Borough will develop and annually update a long range (three -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.
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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.
When the Borough finances capital projects by issuing bonds, it will repay the debt within a period not to
exceed the expected useful life of the project.
Target debt ratios will be annually calculated and included in the review of financial trends
Net debt as a percentage of the estimated market value of taxable property should not exceed two
percent.
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed
15 percent.
The Borough recognizes the importance of underlying and overlapping debt in analyzing financial
conditions and will regularly analyze its indebtedness.
The Borough will maintain good communications about its financial condition with bond and credit
institutions.
The Borough will follow a policy of full disclosure in every annual financial statement and bond official
statement.
The Borough will avoid borrowing on tax anticipation and maintain an adequate fund balance.
3. Revenue Policies
The Borough will try to maintain a diversified and stable revenue structure to shelter it from short -run
fluctuations in any one revenue source.
The Borough will attempt to maintain a diversified and stable economic base by supporting policies that
promote tourism, fishing, agriculture, commercial, and industrial employment.
The Borough will estimate its annual revenues by an objective, analytical process.
The Borough, where possible and reasonable, will institute user fees and charges for specialized
programs and services. Rates will be established to recover operational, as well as capital or debt service
costs.
The Borough will regularly review user fee charges and related expenditures to determine if pre-
established recovery goals are being met.
The Borough will maintain a sound, consistent, and equitable ad valorem property tax assessment
program. The Borough will follow an aggressive policy of collecting tax revenues where the annual level of
uncollected current property tax should not exceed two percent.
The Borough should routinely identify governmental aid funding possibilities. However, before applying for
and accepting intergovernmental aide, the Borough will assess the merits of a particular program as if it s
were funded with local tax dollars. Local tax dollars will not be used to make up for losses of
intergovernmental aid without first reviewing the program and its merits as a budgetary increment.
4. Investment Policies
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' 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.
5. Accounting, Auditing, and Reporting Policies
The Borough will establish and maintain a high standard of accounting practices in conformance with
Generally Accepted Accounting Principals (GAAP).
' The accounting system will maintain records on a basis consistent with accepted standards for
government accounting according to the Government Accounting Standards Board (GASB).
' Regular monthly financial statements and annual financial reports will present a summary of financial
activity by departments and agencies within all funds.
' Where possible, the reporting system will also provide monthly information on the total cost of specific
services by type of expenditure and revenue by fund.
An independent firm of certified public accountants will perform an annual financial and compliance audit
and will publicly issue an opinion which will be incorporated into the Comprehensive Annual Financial
Report (CAFR).
The Borough will annually strive for the GFOA Certificate of Achievement for Excellence in Financial
Reporting and the GFOA Distinguished Budget Presentation Award.
6. 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.
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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.
7. 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. -�
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Fund Summary
Budget Summary, All Funds
Fiscal Year 2000
Special Debt Capital Internal
General Revenue Service Projects Enterprise Service
Fund Funds Fu Funds Funds Fund 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
Resource Management
Public Transportation
KIB Buildings
Coastal Management
Road Maintenance
Public Safety
Culture and Recreation
Economic Development
Solid Waste Disposal
Capital Outlay
Transfers Out
Total Use of Funds
Estimated Funds Available 6/30/00
$ 783,725 $13,343,846 $ 462,297 $ 614,018 $ 6,652,555 $ 110,000 $ 21,966,441
6,620,220 462,010 7,082,230
208,000
-
$ 1,726,713
208,000
422,200
4,500
6,481,035
764,847
426,700
844,250
-
281,910
844,250
160,000
-
-
-
160,000
-
370,910
1,532,030
1,902,940
205,030
-
205,030
2,414,000
2,414,000
-
154,030
-
154,030
80,650
21,000
25,000
-
101,650
178,100
-
-
-
178,100
1,119,920
841,522
1,496,690 4,946,845
60,590
8,465,567
2,300
-
- -
-
2,300
250,000
773,270
4,000
89,660
1,116,930
91,375
193,380
-
887,500
1,172,255
2,000
4,000,000
- -
4,002,000
2,000
28,370
1,077,670 222,640
-
1,330,680
$ 21,369,657
$ 10,764,740
$ 20,192,838
$ 3,040,657 $ 5,783,503
$ 11,636,335
$ 110,000 $ 51,528,0
$1,726,713
$ 1,726,713
6,481,035
-
6,481,035
764,847
7,500
772,347
281,910
-
281,910
423,790
-
423,790
-
546,007
546,007
205,030
205,030
350,000
350,000
504,540
2,070,280
2,574,820
25,000
-
25,000
-
292,420
-
292,420
99,470
391,605
80,000
571,075
173,330
69,380
-
242,710
-
40,400
-
40,400
-
2,446,740
2,446,740
-
3,678,380 -
3,678,380
-
601,280
- - 110,000
711,280
$ 9,951,095
$ 3,025,662 $
7,500 $ 3,678,380 $ 4,597,020 $ 110,000
$ 21,369,657
$ 813,645 $ 17,167,176 $ 3,033,157 $ 2,105,123 $ 7,039, 315 $ - $ 30,158,416
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Assessed Values - Last Ten Years
700,000,000
500,000,000
3
R
N 400,000,000
N
d
N
N
EI
300,000,000
200,000,000
100,000,000
0 4-
1991
1992 1993 1994 1995 1996 1997 1998
Fiscal Year
Personal Property "*'Real Property Total Assessed Value
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1999 2000
t -- r A- M M M M r - M M IM M M1=11 r M= M M r
ADOPTED TAX STRUCTURE
F.Y. 2000 MILL RATES
TCA 1 - City of Kodiak
TCA 2 - Woodland Acres Street Lighting
- Fire Protection Area One
- Service District No. 1
TCA 3 - KIB Airport Fire Protection District
TCA 4 - Bayview Road Service District
- Fire Protection Area One
TCA 5 - Entire Borough
(excluding special assessment areas)
TCA 6 - Monashka Bay Road Service District
- Fire Protection Area One
- No Road Service Properties
TCA 7 - Service District No. 1
- Fire Protection Area One
- No Road Service Properties
TCA 8 - Fire Protection Area One
TCA 9 - Womens Bay Rd & Fire Service Dist
- No Road Service Properties
9.25
2.00
11.25
Street
Borough City of Road
Road Road Road
Fire
Fire Fire Lighting
Fund Kodiak Fund
Fund Fund Fund
Fund
Fund Fund Fund Total
100 240
242 244 246
250
252 254 260
9.25 2.00
11.25
9.25
11.25
9.25
0.50
1.50
0.00 11.25
9.25
2.00
11.25
9.25
1.00 1.50
11.75
9.25
9.25
9.25
1.50 1.50
12.25
9.25
1.50
10.75
9.25
0.50 1.50
11.25
9.25
1.50
10.75
9.25
1.50
10.75
9.25
2.00 1.25
12.50
9.25
1.25
10.50
37
Note: FY2000 is an estimated figure
Tax Rate Per $1,000
10.00 — —
9.00
8.00
7.00
;; 6.00
5.00
4.00
3.00
2.00
1.00
0.00
1991 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000
Fiscal Year
.r
MI
38
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
1986
50,369,200
353,643,800
404,013,000
3.75
2,024,237
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 A, ,
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
Note: FY2000 is an estimated figure
Tax Rate Per $1,000
10.00 — —
9.00
8.00
7.00
;; 6.00
5.00
4.00
3.00
2.00
1.00
0.00
1991 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000
Fiscal Year
.r
MI
38
RAW FISH TAX, PREVIOUS TEN YEARS
2,044,881
1,349,834
1,295,921
1,244,127
1,082,779 1,077,121
1,005,664 997,032 994,768
904 064
i
i
' 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999
' 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 2000, we are projecting $904,000.
RAW FISH TAX PREVIOUS TEN YEARS
' Fiscal Amount
Year Received
' 1990 2,044,881
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 904,064
39
'
2,500,000
2,000,000
1
1,500,000
'
'
1,000,000
500,000
0
RAW FISH TAX, PREVIOUS TEN YEARS
2,044,881
1,349,834
1,295,921
1,244,127
1,082,779 1,077,121
1,005,664 997,032 994,768
904 064
i
i
' 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999
' 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 2000, we are projecting $904,000.
RAW FISH TAX PREVIOUS TEN YEARS
' Fiscal Amount
Year Received
' 1990 2,044,881
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 904,064
39
7
NON - PROFIT AGENCIES FUNDING
FY 2000 SUMMARY
AGENCY STATE KIB FY2000 FY1999 FY 1998
REQUEST FUNDS FUNDS TOTAL TOTAL TOTAL
HEALTH & SOCIAL SERVICES
American Red Cross
3,500
0
1,750
1,750
3,500
3,000
Brother Francis Shelter
25,000
0
25,000
25,000
25,000
20,000
Hope Community Resources
5,000
0
5,000
5,000
5,200
5,000
KANA - EMS Program
9,141
0
0
0
0
0
Kodiak Baptist Mission
45,000
10,660
7,980
18,640
32,860
44,480
Kodiak Council on Alcoholism
123,027
8,180
21,544
29,724
42,388
43,018
Kodiak Public Health Center
4,500
0
4,500
4,500
4,500
2,061
Kodiak Women's Resource and Crisis Center
43,098
3,910
24,213
28,123
40,925
40,926
Salvation Army
7,500
0
7,500
7,500
8,000
7,500
Senior Citizens of Kodiak
25,000
0
25,000
25,000
25,000
24,000
Small World, Inc.
13,000
0
0
0
13,000
18,000
Special Olympics
8,000
0
7,000
7,000
7,000
7,000
HEALTH & SOCIAL SERVICES SUBTOTAL
$311,766
$22,750
$129,487
$152,237
$207,373
$214,985
EDUCATION, CULTURE & RECREATION
Chiniak Public Library
3,000
0
3,000
3,000
3,000
3,000
City of Kodiak Library
3,000
0
3,000
3,000
3,000
3,000
Head Start
8,000
0
8,000
8,000
8,000
8,000
KANA - Family Center
16,000
0
12,000
12,000
16,000
16,000
KMXT Public Radio
20,000
0
7,500
7,500
15,000
15,000
Karluk IRA Council
20,000
0
13,400
13,400
37,500
20,000
Kodiak Arts Council
15,000
0
15,000
15,000
16,000
14,000
Kodiak College
130,000
0
60,000
60,000
60,000
45,000
Kodiak Girl Scouts
1,500
0
1,000
1,000
1,000
0
Kodiak Historical Society
10,000
0
5,000
5,000
10,000
9,000
Kodiak Island Sportsmen Association
2,000
0
0
0
2,000
2,000
Kodiak Little League
5,000
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
5,000
0
3,000
3,000
0
0
Kodiak Youth Services
17,000
0
5,000
5,000
10,000
5,000
Youth Olympics Program
2,000
0
2,000
2,000
2,000
2,000
Santa to the Villages
2,300
0
2,300
2,300
2,300
2,300
Village Libraries
18,000
0
18,000
18,000
18,000
18,000
RECREATION SUBTOTAL
$283,800
$0
$168,200
$168,200
$213,800
$172,300
TOTALS
$595,566
$22,750
$297,687
$320,437
$421,173
$387,285
r-
40
GENERAL FUND
General Fund
General Fund Balance
Last Ten Years
3,500,000
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
1,000,000 783,725
500,000
0
1991 1992 1993 1994 1995 1998 1997 1998 1999
NOTE: 1999 figure is estimated.
The Borough used $479,736 of Fund Balance in FY 1998 and is estimated to use another $785,480 in FY 1999.
The Assembly is making an effort to reverse this trend in fiscal year 2000.
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
340,332
206,827
53,744
(206,397)
(450,645) (479,736)
(785,480)
(923,284)
1,117,224)
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999
41
GENERAL FUND REVENUES
Property Tax
Severance Tax
Licenses & Permits
Intergovernmental Revenues
Interest Earnings
Miscellaneous Revenues
Use of Fund Balance
Fiscal Year
Fiscal Year
1997 Actual
1998 Actual
$5,209,715
$7,110,269
845,638
931,695
52,626
86,139
1,922,944
2,286,705
371,414
389,252
65,529
109,286
0
0
Fiscal Year
Fiscal Year
1 Actual
2000 Budget
$7,148,052
$7,410,420
1,006,290
844,250
86,523
80,650
1,595,847
1,298,020
238,673
250,000
96,918
205,675
0
(137,920)
Total $8,467,866 $10,913,346 $10,172,303 $9,951,095
General Fund Revenues - FY 2000
Severance Tax
3 Permits
itergovernmental Revenues
13%
Interest Earnings
2%
4iscellaneous Revenues
2%
Property "
74
The largest source of revenue for the general fund continues to be property taxes at 74 %. Intergovernmental
revenue constitutes 13% of general fund revenues. The Borough instituted a severance tax in fiscal year 1992,
which will account for 8% of Borough revenue in fiscal year 2000. The Borough is planning on increasing the
General Fund fund balance by $137,920.
43
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 $715,749,035. The tax levy for real and personal property is 9.25 mills.
The estimated property tax revenue is $6,620,220, 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 $715,000.
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 FY2000 is
$844,000. The breakdown of value: rock, sand, and gravel is equal to $9,000; timber is equal to $85,000; fish is
equal to $750,000, with no estimated revenues from minerals at this time. For budget purposes, the amount of tax
generated by one (1) mill is $91,243.
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 $200,000.
STATE REVENUES
State Revenue Sharing. AS 29.60.010- 29.60.030: State Equalization of Tax Resources for Municipal
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
33% for fiscal year 2000. This amount could be reduced even more in upcoming years depending on the State's
fiscal conditions at the time. The estimate for FY2000 is $193,470.
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 6,139. The total official census of the Borough is
14,058 adopted by the Alaska Department of Community and Regional Affairs for purposes of entitlement
computation for FY2000. Municipal assistance is dependent on legislative appropriation and has been reduced by
33% this year. Our projection for FY2000 is $131,920.
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 FY2000 is $8,000.
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
44
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 $709,600.
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 collateralization 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 FY2000 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 $91,375.
I 45
General Fund Expenditures by Function
Edui
6
-ulture and Recreation
2%
Health and Welfare
8%
Assessing
3%
imunity Development
4%
Public Safety
1%
General Government
17%
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 $6,481,035 in fiscal year 2000.
GENERAL FUND EXPENDITURES BY FUNCTION
Last Three Years
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
1997 Actual
1998 Actual
1999 Budget
2000 Budget
General Government
$1,770,772
$2,215,573
$1,662,700
$1,726,713
Public Safety
88,330
101,355
100,170
99,470
Education
5,083,942
6,517,331
7,044,320
6,481,035
Culture and Recreation
168,430
241,390
218,930
173,330
Health and Welfare
1,393,016
1,455,983
1,189,300
764,847
Assessing
323,495
295,230
319,200
281,910
Community Development
495,451
493,040
520,590
423,790
Total
$9,323,436
$11,319,902
$11,055,210
$9,951,095
GENERAL FUND REVENUES
$8,000,000
$7,000,000
$8,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$o
1997 Actual 1998 Actual 1999 Actual 2000 Budget
t Property Tax t Severance Tax f Licenses & Permits Intergovemmental Revenues
— * Earnings - '*' - Miscellaneous Revenues Use of Fund Balance
GENERAL FUND EXPENDITURES
$8,000,000
$7,000,000
$8,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$o
1997 Actual 1998 Actual 1999 Actual 2000 Budget
" 4 General Govemment t Public Safety f Education - * -- CuRure and Recreation
Health and Welfare -41— Assessing -4-- Community Development
47
REVENUE SUMMARY
Property Tax
Real Property
Allowance for Disabled Vets
Allowance for Farm Use
Allowance for Seniors
Personal Property
TOTAL PROPERTY TAXES
Non Ad Valorem Taxes
Boat Tax - over 5 tons
Motor Vehicle Tax
TOTAL NON AD VALOREM TAXES
Payment in Lieu of Taxes
PILOT - Federal
PILOT - Kodiak Island Housing
PILOT - State of Alaska
TOTAL PAYMENT IN LIEU OF TAXES
Severance Taxes
Fish
Mining
Logging
TOTAL SEVERANCE TAXES
Penalties and Interest Tax
Penalties and Interest
TOTAL PENALTIES & INTEREST TAX
Licenses and Permits
Annual Use Permit
Building Permits
Subdivision
Conditional Use Permit
Zoning Compliance
Variance Fee
Zoning Change Fee
Electric Permit
Plumbing Permit
Planning & Zoning (P &Z) Review Fee
Special Land Use
Dog License
Site Plan Review
TOTAL LICENSES AND PERMITS
INTERGOVERNMENTAL REVENUES
Federal Shared Revenue
National Wildlife Refuge
National Forest Fund
TOTAL FEDERAL SHARED REVENUE
GENERAL FUND SUMMARY
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTU
ACTUAL
BUDGET
ACTUAL
BUDGE
$3,901,746
$5,580,974
$5,564,250
$5,607,125
$5,741,580
(9,462)
(15,361)
(11,930)
(19,505)
(12,460)
(8,282)
(12,127)
(15,480)
(11,054)
(10,850)
(180,035)
(243,488)
(195,560)
(236,335)
(215,720)
69
9 7 8, 355
1,011,070
1,000,901
1,117,670
$4,401,675
$6,288,353
$6,352,350
$6,341,132
$6,620,220
$7,993
$8,103
$8,700
$5,785
$8,000
187,339
202,595
240,000
165,
200,000
$195,332
$210,698
$248,700
$171,565
$208,000
$456,929
$433,504
$450,000
$437,084
$396,000
16,387
18,866
24,000
22,872
26,200
0
0
0
0
0
$473,316
$452,370
$474,000
$459,956
$422,200
$566,243
$742,952
$740,000
$900,331
$750,000
7,360
9,342
9,250
10,269
9,250
272,035
179,
273,
95,690
85,000
$845,638
$931,695
$1,023,000
$1,006,290
$844,250
$ 1 3 9,392
$158,8
$ 1 6 0,000
$ 175,399
$ 1 6 0,000
$139,392
$158,848
$160,000
$175,399
$160,000
$0
$0
$0
$0
$0
33,882
60,686
50,000
60,708
60,000
2,830
6,205
5,500
7,100
4,000
800
2,450
2,200
1,000
2,000
4,179
4,006
4,000
2,900
4,000
0
800
1,000
800
500
220
1,800
1,000
400
500
4,369
4,830
5,000
5,028
5,000
4,117
3,193
3,000
3,379
3,000
350
900
600
25
250
0
0
0
0
0
1,879
0
1,000
5,183
1,400
0
1,2
0
0
0
$52,626
$86,139
$73,300
$86,523
$80,650
$0 $775,082 $450,000
23 168 2 00
$237 $775,250 $450,200
48
$177,899 $177,900
6 200
$177,960 $178,100
r-�
.W
r
1
1
1
n
Sale of Fixed Assets
Sale of General Fixed Assets $0 $0 $2,000 $4,239 $2,000
TOTAL SALE OF FIXED ASSETS $0 $0 $2,000 $4,239 $2,000
TOTAL REVENUES, OTHER FINANCING
SOURCES AND TRANSFERS IN $8,467,866 $10,913,346 $11,055,210 $10,172,303 $9,951,095
49
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
BUDGET
E STIMATE
BUDGET
State Shared Revenues
State Revenue Sharing
$331,009
$304,222
$290,060
$290,063
$193,470
Municipal Assistance
231,102
200,898
197,000
197,785
131,920
Raw Fish Tax
1,306,814
920,903
841,130
855,077
709,600
Raw Fish Tax - Off Shore
43,020
73,865
70,000
62,933
62,930
Amusement and Games
140
0
300
0
14,000
Telephone and Electric
1
11,
8, 000
12,029
8,00
TOTAL STATE SHARED REVENUES
$1,922,707
$1,511,455
$1,406,490
$1,417,887
$1,119,920
TOTAL INTERGOVERNMENTAL
$1,922,944
$2,286,705
$1,856,690
$1,595,847
$1,298,020
Fines
Animal Control
$1,725
$2,005
$2,000
$725
$2,000
Zoning Violations
600
300
0
150
300
TOTAL FINES
$2,325
$2,305
$2,000
$875
$2,300
Interest
Interest Earnings
$371,414
$389,252
$320,000
$238,673
$250,000
TOTAL INTEREST
$371,414
$389,252
$320,000
$238,673
$250,000
Miscellaneous - Classified
Jury Duty
$575
$268
$200
$75
$600
Sale of Copies
188
0
0
0
0
Sale of Maps
1,570
682
2,000
567
600
Sale of Computer Data
250
250
250
1,058
600
Fee - Dishonored Checks
33
25
400
125
75
Other
7,415
57,739
7,000
7,036
7,000
Emergency Medical Services
37,871
30,156
33,000
30,665
33,000
Insurance Rebate - Misc.
0
0
0
0
40,000
Admin. Fee - Capital Projects
2,790
0
2,000
0
2,000
Legal Fee Reimbursement
2,840
8,703
2,500
2,195
2,500
Passport Fees
0
0
0
6,360
5,000
IBEW Reimbursement
0
0
0
0
0
Exxon Reimbursement
0
0
0
0
0
Manville Settlement Trust
0
9,158
0
11,091
0
TOTAL MISC. CLASSIFIED
$53,532
$106,981
$47,350
$59,172
$91,375
Use of Fund Balance
$0
$0
$495,820
$0
($137,920)
Operating Transfers In
Debt Service - Other
$9,672
$0
$0
$32,632
$0
M.I.S.
0
0
0
0
110,000
TOTAL OPERATING TRANSFERS IN
$9,672
$0
$0
$32,632
$110,000
Sale of Fixed Assets
Sale of General Fixed Assets $0 $0 $2,000 $4,239 $2,000
TOTAL SALE OF FIXED ASSETS $0 $0 $2,000 $4,239 $2,000
TOTAL REVENUES, OTHER FINANCING
SOURCES AND TRANSFERS IN $8,467,866 $10,913,346 $11,055,210 $10,172,303 $9,951,095
49
a"
50
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
A
B U D GET
ACTUAL
B U D GET
EXPENDITURES
Dept. 100 Borough Assembly
$110,700
$129,212
$131,000
$136,416
$146,520
Dept. 105 Borough Manager
194,574
199,994
232,200
254,593
190,940
Dept. 110 Borough Clerk
273,955
282,769
288,570
287,719
263,920
Dept. 115 Borough Attorney
125,258
191,017
140,000
155,801
140,000
Dept. 120 Finance Department
560,870
606,413
587,200
565,368
384,070
Dept. 125 Mgmt Information Services
0
0
0
0
329,786
Dept. 130 Assessing
323,495
295,230
319,200
319,685
281,910
Dept. 135 Engineering /Facilities
(67,730)
(73,105)
0
0
0
Dept. 140 Community Development
423,768
424,789
443,590
417,268
374,790
Dept. 142 Building Inspection
83,920
98,989
94,670
92,274
93,970
Dept. 160 Economic Development
71,683
68,251
77,000
72,225
49,000
Dept. 165 General Administration
323,145
307,976
274,730
224,518
240,477
Dept. 175 Emergency Preparedness
4,410
2,366
5,500
2,384
5,500
Dept. 180 Education Support
5,083,942
6,517,331
7,044,320
7,041,180
6,481,035
Dept. 185 Health and Sanitation
1,393,016
1,455,983
1,189,300
1,179,420
764,847
Dept. 190 Culture and Recreation
168,430
241,390
218,930
208,930
173,330
Dept. 195 Transfers
250,000
571,29
9,000
0
31,000
TOTAL EXPENDITURES
$9,323,436
$11,319,902
$11,055,210
$10,957,781
$9,951,095
a"
50
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 1999 -2000
• 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.
52
BOROUGH ASSEMBLY
EXPENDITURES
PERFORMANCE INDICATORS
Regular Assembly Meetings
Special Meetings
Joint Work Sessions
Work Sessions
SWAMC Conference Attendees
AML Conference Attendees
Ordinances
Resolutions
Contracts
Other Action Items
F.Y. 1997
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ESTIMATED
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$16,800
$16,800
$20,000
$20,000
$21,600
Fringe Benefits
1,855
1,838
3,400
3,279
3,320
Political Lobbyist
50,692
60,203
60,000
63,478
60,000
Support Goods & Services
41,353
50,371
$47,600
49,659
61,600
TOTAL
$110,700
$129,212
$131,000
$136,416
$146,520
PERFORMANCE INDICATORS
Regular Assembly Meetings
Special Meetings
Joint Work Sessions
Work Sessions
SWAMC Conference Attendees
AML Conference Attendees
Ordinances
Resolutions
Contracts
Other Action Items
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
24
22
24
24
4
0
2
2
8
8
10
10
27
33
24
24
4
3
3
3
6
4
4
4
29
30
20
20
41
50
40
40
60
71
60
60
30
30
30
30
53
PROGRAM BUDGET SUMMARY
MANAGER'S OFFICE
Program Description
The Manager is selected by the Mayor and Assembly of the Kodiak Island Borough. Effective October,
1998, a manager form of government replaced a strong mayor form of government. The manager, hired by the
Assembly, provides administrative input to KIB assembly policy decisions, and serves as the chief executive officer
of the Kodiak Island Borough.
Goal
To provide useful information to the Assembly for policy consideration and to administer high quality, cost -
effective service programs to the citizens of the Kodiak Island Borough.
Objectives for 1999 -2000
• To implement all of the duties defined in Kodiak Island Borough Code 2.20.030.
• To implement, as much as possible, within the constraints of time, limited staff, and available funds,
the Assembly goals and objectives.
• To monitor the effectiveness of all Borough operations.
• To provide the Assembly with administrative support necessary to develop and implement policy.
Significant Budget Changes
No significant budget changes
54
MANAGER'S OFFICE
EXPENDITURES
PERSONNEL
Number of Employees
Position:
Borough Mayor /Manager
Administrative Assistant
TOTAL
F.Y. 1997 F.Y. 1998 F.Y. 1999 F.Y. 2000
1 1 1 1
1 1 1 1
2 2 2 2
55
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$123,487
$124,868
$143,950
$164,770
$127,530
Fringe Benefits
36,810
35,306
38,200
38,962
35,870
Support Goods & Services
34,277
39,820
50,050
49,886
27,540
Capital Outlay
0
0
0
975
0
TOTAL
$194,574
$199,994
$232,200
$254,593
$190,940
PERSONNEL
Number of Employees
Position:
Borough Mayor /Manager
Administrative Assistant
TOTAL
F.Y. 1997 F.Y. 1998 F.Y. 1999 F.Y. 2000
1 1 1 1
1 1 1 1
2 2 2 2
55
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 1999 -2000
• 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
56
1
1
1
1
1
1
1
1
1
1
1
1
CLERK'S OFFICE
PERSONNEL
Number of Employees
Position:
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
1.00
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$132,776
$147,451
$149,230
$156,426
$139,320
Fringe Benefits
43,303
40,189
42,130
39,678
42,950
Contracted Services
0
0
0
0
0
Support Goods & Services
97,876
91,542
97,210
89,066
80,850
Capital Outlay
0
3,587
0
2,549
800
TOTAL
$273,955
$282,769
$288,570
$287,719
$263,920
PERSONNEL
Number of Employees
Position:
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
Borough Clerk
1.00
1.00
1.00
1.00
Borough Deputy Clerk
1.00
1.00
1.00
1.00
Records Coordinator
1.00
1.00
1.00
1.00
TOTAL
3.00
3.00
3.00
3.00
EXPENDITURES
PERFORMANCE INDICATORS
Ordinances
Resolutions
Minutes (pages)
Regular Assembly Meetings
Special Meetings
Joint Work Sessions
Work Sessions
Other Meetings Attended
Plats Filed
Beverage Licenses Reviewed
Gaming Licenses Reviewed
Borough Newspage Publications
Elections
Initiative Petition
Recount
Absentee Voters
Registered Voters
Code Supplements
Archival Records Requests
Archival Records Destroyed
Archival Records Added
Notary
Passports filed
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
29
30
41
50
321
421
24
22
4
4
8
8
27
33
12
12
17
19
8
0
6
7
68
51
3
3
1
2
0
0
157
179
8,150
10,389
4
4
160
160
100 cu.ft.
100 cu.ft.
100 cu.ft.
100 cu.ft.
113
180
0
0
F.Y. 1999
F.Y. 2000
ESTIMATED
PROJECTED
20
20
40
40
400
400
24
24
4
4
10
10
24
24
12
12
20
20
5
5
6
6
65
65
1
3
0
0
0
0
256
200
10,331
10,000
4
4
160
160
100 cu.ft.
100 cu.ft.
100 cu.ft.
100 cu.ft.
100
100
201
400
k 57
PROGRAM BUDGET SUMMARY
LEGAL SERVICES
Program Description
The Borough attorneys provide legal counsel and advice to the Mayor /Manager, the Assembly, and all
departments of the Borough. The attorneys are responsible for representing the Borough in lawsuits brought by or
against the Borough in state or federal courts.
Goal'
To protect the Borough from financial loss, from actual or potential legal action; to ensure that all Borough
operations are conducted in accordance with the law so that legal liabilities do not arise; and to provide
legal advice support to elected officials and staff members.
Objectives for 1999 -2000
• 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
58
L
I LEGAL SERVICES
1
it
EXPENDITURES
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Legal Fees $92,063
$152,223
$100,000
$82,187
$100,000
Support Goods & Services 33,195
38,794
40,000
73,614
40,000
TOTAL $125,258
$191,017
$140,000
$155,801
$140,000
1 59
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.
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 1999 -2000
• 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 October 15.
• To continue our high rate of tax collections and all other receivables.
• Convert payroll to New World 4.2 and be ready for the Year 2000.
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
1999 budget. We also received the award in fiscal years 1990, 1991, 1992, 1993, 1994, 1995, 1996,
1997 and 1998.
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.
Successfully refunded the 1993/94 bond issue for a total savings of $504,859.
•:• We have converted all of our new software modules, except for payroll, to version 4.X. All New World
version 4.X modules should be Y2K compliant.
60
I FINANCE
�
1
r
EXPENDITURES
PERSONNEL
Number of Employees
Position:
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
1
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$369,296
$367,550
$358,970
$343,486
$347,230
Fringe Benefits
117,946
101,257
103,790
99,464
101,030
Support Goods & Services
155,338
206,552
235,950
231,144
59,610
Capital Outlay
8,600
8,072
2,500
5,284
2,500
Allocated to Projects
(90,310)
(77,018)
(114,010)
(114,010)
(126,300)
TOTAL
$560,870
$606,413
$587,200
$565,368
$384,070
PERSONNEL
Number of Employees
Position:
F.Y. 1997
F.Y. 1998
F.Y. 1999
Finance Director
1
1
1
Accountant
2
2
2
Accounting Technician
2
2
2
Clerk /Cashier
2
2
1
Secretary III
1
1
1
TOTAL
8
8
7
PERFORMANCE INDICATORS
61
F.Y. 2000
1
2
2
1
1
7
F.Y. 2000
PROJECTED
7 working days
November 30
1
$7,604,290
$7,376,160
97%
$230,000
440
Yes
Yes
400
WWI-
F.Y. 1997
F.Y. 1998
F.Y. 1999
ACTUAL
ACTUAL
ESTIMATED
Monthly Financials
3 working days
3 working days
7 working days
Annual Report (CAFR)
January 30
February 20
December 15
Personnel Turnover
2
1
1
Total Tax Levy
$5,583,564
$7,384,490
$7,455,190
Current Tax Collections
$5,480,657
$7,162,950
$7,231,534
Percent of Current Taxes Collected
99%
97%
97%
Outstanding Delinquent Taxes
$192,720
$221,540
$220,000
Number of Utility Accounts
390
380
410
Certificate of Achievement
Yes
Yes
Yes
Distinguished Budgetary Presentation
Yes
Yes
Yes
Commercial Garbage Accounts
325
360
380
61
F.Y. 2000
1
2
2
1
1
7
F.Y. 2000
PROJECTED
7 working days
November 30
1
$7,604,290
$7,376,160
97%
$230,000
440
Yes
Yes
400
WWI-
PROGRAM BUDGET SUMMARY
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 team work, sharing information, and pooling resources.
Objectives for 1999 -2000
• 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
Fiscal Year 2000 Equipment Purchases
Laser printer for Finance Dept. $2,000 DLT Tape Drive for Network 4,000
NetWork Furniture 2,500 Storage for File Server 1,000
New PC's to replace old technology 15,000 Voice Mail on PBX 21,000
Cash Registers 5,000
Total expected purchases $50,500
Significant Budget Changes
The MIS department has been changed from an Internal Service Fund to a department within the General
Fund this fiscal year. Please see the Internal Service Fund section for history on this department
62
MANAGEMENT INFORMATION SERVICES
EXPENDITURES
F.Y. 1997 F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL ACTUAL
B
A
BUD GET
Personnel Services
$0 $0
$0
$0
$236,450
Fringe Benefits
0 0
0
0
72,215
Support Goods & Services
0 0
0
0
137,661
Capital Outlay
0 0
0
0
50,500
Allocated to
0 0
0
0
(167,040)
TOTAL
$0 $0
$0
$0
$329,786
PERSONNEL
Number of Employees
Position:
F .Y. 1997
F.Y. 1998
F .Y. 1999
F .Y. 2000
MIS Director
0
0
0
0.25
Senior System Analyst
0
0
0
1.00
Operations Supervisor
0
0
0
1.00
LAN Administrator
0
0
0
1.00
PC Technician 1
0
0
0
1.00
TOTAL
0
0
0
4.25
PERFORMANCE INDICATORS
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
ES TIMATED
PROJECTED
Devices
n/a
n/a
n/a
148
Network users supported
n/a
n/a
n/a
375
Communications Lines
n/a
n/a
n/a
25
Local Area Networks
n/a
n/a
n/a
9
Token Ring Connection
n/a
n/a
n/a
60
Wide Area Ethernet Connections
n/a
n/a
n/a
8
Work Requests
n/a
n/a
n/a
2,100
Network servers
n/a
n/a
n/a
26
63
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.
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 1999 -2000
• Complete the Kb software implementation, which includes loading all the data from the hard files into
the real property appraisal system.
• Continue our real property re- inventory for Service District No. 1 and the City of Kodiak.
• Continue our audit and compliance program to insure all taxable property is on the roll and fairly and
equitably valued.
• Implement the Digital Imaging System and complete the interface between Kb and New World
Systems software.
Significant Budget Changes
No significant budget changes
Previous Year's Accomplishments
❖ We completed our annual area re- inventory, which included a reappraisal of all property in the
Monashka Bay area, Old Harbor and Ouzinkie, along with a review of Port Lions. Reappraisal of
distressed properties is being completed for certain properties in the business and waterfront
categories, along with the appraisal of new lots and new construction. Numerous site - specific
appraisals were completed for management, along with insurance appraisals of all KIB assets and
market appraisals for the City of Port Lions.
We have completed the first phase of the implementation of the Kb software, which included the
loading of the personal property roll and basic data including history from real property, onto the
system. We are currently using the new system for processing the personal property roll and inquiries
to the real property roll and hope to be fully on line when the New World Systems interface is
complete. We will be completely Y2K compliant at that point, with an estimated completion date in
early FY 2000.
❖ The department also completed the successful implementation of the new E -911 system. A large
amount of work was done on correcting property addresses so that the impact of the new system on
the citizens could be minimized and the accuracy of the system would be maximized. When the r
system was put on line, less than 1 % of the connections needed modification, which is extraordinary,
as the national average for incorrect connections is over 25 %.
64
ASSESSING
EXPENDITURES
PERSONNEL
Number of Employees
Position:
Assessor
Appraiser
Appraiser Technician 1
Assessment Clerk I
Assessment Clerk II
TOTAL
F.Y. 1997
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
1
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$210,231
$209,078
$207,630
$212,734
$211,190
Fringe Benefits
62,026
52,075
57,750
57,407
62,820
Professional Services
0
0
0
0
0
Support Goods & Services
47,294
60,077
74,210
70,109
29,120
Capital Outlay
7,944
0
1,500
1,325
1,000
Allocated to Projects
(4,000)
(26,000)
(21,890)
(21,890)
(22,220)
TOTAL
$ 323,495
$295,230
$319,200
$319,685
$281,910
PERSONNEL
Number of Employees
Position:
Assessor
Appraiser
Appraiser Technician 1
Assessment Clerk I
Assessment Clerk II
TOTAL
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
1
1
1
1
1
1
1
1
2
2
1
0
0
0
1
1
0
0
0
1
4
4
4
4
PERFORMANCE INDICATORS
F.Y. 1997 F.Y. 1998 F.Y. 1999 F.Y. 2000
ACTUAL ACTUAL ESTIMATED PROJECTED
ASSESSED VALUE
Real Property (net after all exemptions)
Personal Property
Total Assessed Value
$549,456,964
104,677,687
$654,134,651
$10,829,464
2,482,611
$13,312,075
4,373
$573,742,998
107,599,892
$681,342,890
$24,286,034
2,922,205
$27,208,239
4,901
$577,551,709
109,304,683
$686,856,392
$3,808,711
1,704,791
$5,513,502
4,993
$585,000,000
109,500,000
$694,500,000
$7,448,291
195,317
$7,643,608
5,030
CHANGE IN VALUE FROM PRIOR YEAR
Real Property
Personal Property
Total Value Increase From Prior Year
$163,533,663 $170,335,723 $171,000,000 $173,125,000
n/a n/a $6,937,500 $6,500,000
n/a n/a 801,700 1,000,000
n/a n/a $7,739,200 $7,500,000
65
i
NUMBER OF PARCELS
ASSESSED VALUE PER EMPLOYEE
'
NEW CONSTRUCTION
New Construction
'
New Lots
Total New
$163,533,663 $170,335,723 $171,000,000 $173,125,000
n/a n/a $6,937,500 $6,500,000
n/a n/a 801,700 1,000,000
n/a n/a $7,739,200 $7,500,000
65
i
PROGRAM BUDGET SUMMARY
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.
Goal
To ensure the department is responsive to the needs of the citizens and maximizes the benefits obtained
for the costs expended.
Objectives for 1999 -2000
N/A
Significant Budget Changes
The Engineering /Facilities department has been moved to the Special Revenue Fund. This section is
being left under the General Fund to show the history of the department.
66
ENGINEERING AND FACILITIES
Personnel Services
Fringe Benefits
Contracted Services
Support Goods & Services
Capital Outlay
Allocated to Projects
TOTAL
Position:
Engineering and Facilities Director
Construction Inspector
Secretary III
Project Assistant
Secretary II
TOTAL
Completed Projects
Active Projects
Sf of new building constructed
EXPENDITURES
F.Y. 1997 F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL ACTUAL
BUDGET
ESTIMATED
BUDGET
$144,488 $89,676
$0
$0
$0
41,703 21,524
0
0
0
4,414 0
0
0
0
0 0
0
0
0
0 0
0
0
0
(258,335) (184,305)
0
0
0
($67,730) ($73,105)
$0
$0
$0
PERSONNEL
Number of Employees
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
1
1
0
0
1
0
0
0
1
2
0
0
1
1
0
0
0
0
0
0
4
4
0
0
PERFORMANCE INDICATORS
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
11
11
n/a
n/a
15
17
n/a
n/a
60,000
54,637
n/a
n/a
67
PROGRAM BUDGET SUMMARY
COMMUNITY DEVELOPMENT DEPARTMENT I
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 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 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 1999 -2000
• Work with the state and federal governments on the continued implementation of the Kodiak Subarea Oil Spill
Contingency Plan. ..
• Complete the work necessary for a 1999 -2000 Borough land sale.
• 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 on the Katmai coast. Most
zoning compliance permits are issued at the time of application.
A significant activity was continued involvement in oil spill planning activities in the Kodiak Island Borough. This
has included the development and implementation of a framework for providing 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 Subarea Oil Spill Contingency Plan; the Regional Emergency Operations Plan; and the Pasagshak Area
Comprehensive Plan.
1
� I
� I
1 69
COMMUNITY DEVELOPMENT
'
EXPENDITURES
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
Personnel Services
ACTUAL
ACTUAL
$288,067
BUDGET
$298,040
ACTUAL
$278,940
BUDGET
$284,960
$301,971
Fringe Benefits
89,034
73,398
82,960
77,365
87,480
Professional Services
0
150
0
0
0
Support Goods & Services
66,602
77,654
78,590
77,335
42,350
Capital Outlay
4,653
520
0
677
0
Allocated to Projects
(38,492)
(15,000)
(16,000)
(17,049)
(40,000)
TOTAL
$423,768
$424,789
$443,590
$417,268
$374,790
'
PERSONNEL
Number of Employees
'
Position:
Community Development Director
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
1
1
1
1
Associate Planner /L.R. Planning
1
1
1
1
Associate Planner /Enforcement
1
1
1
0
'
Assistant Planner
0
0
0
1
Drafts man/Technician
1
1
1
1
Secretary III
1
1
1
1
'
Secretary II
1
0
0
0
TOTAL
6
5
5
5
'
PERFORMANCE INDICATORS
'
F.Y. 1997
ACTUAL
F.Y. 1998
ACTUAL
F.Y. 1999
ESTIMATED
F.Y. 2000
PROJECTED
Zoning Compliance Permits Issued
120
180
240
240
Planning & Zoning Commission Cases
68
79
52
60
Zoning Violations - Complaints Responded To
72
76
70
70
Federal & State Project Reviews
132
115
80
90
Junk Cars Removed by the Junk Removal Program
235
245
250
260
Other Junk Removed by the Junk Removal Program
2 -3 tons
3 tons
3 tons
2 -3 tons
Linear feet of maps produced
3,600 ft
4,500 ft
6,000 ft
8,000 ft
� I
� I
1 69
PROGRAM BUDGET SUMMARY I
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 1999 -2000
• 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.
• 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 plan review responsibility from the State of Alaska, Department of Public Safety, Division
of Fire Prevention.
• To maintain AHFC building inspection program approval.
,
• Work to establish beneficial ISO (Insurance Service Office) inspection program rating.
Significant Budget Changes
'
The building inspection program has fully assumed State Fire Marshal responsibility for commercial plan
reviews. Commercial and residential building starts have been strong and are expected to remain so as a result of
low interest rates.
u
1
70 1
BUILDING INSPECTION
EXPENDITURES
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
'
Contracted Services
$79,343
$93,934
$90,900
$88,271
$90,000
Support Goods & Services
4,577
5,055
3,770
4,003
3,970
' TOTAL
$83,920
$98,989
$94,670
$92,274
$93,970
PERFORMANCE INDICATORS
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Borough Building Permits Issued
73
90
120
120
Borough Plumbing Permits Issued
46
50
60
60
Borough Electrical Permits Issued
92
90
120
120
Inspection Trips
1,007
1,200
1,200
1,200
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 1999 -2000
• 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.
72
1
1
1
ECONOMIC DEVELOPMENT
EXPENDITURES
73
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$40
$120
$0
$0
$0
Fringe Benefits
26
35
0
0
0
Professional Services
20,851
16,096
30,000
25,025
16,000
Chamber of Commerce
30,000
33,000
33,000
33,000
33,000
Kodiak Convention & Visitors Bureau
20,000
0
0
0
0
City of Kodiak
0
14,000
14,000
14,000
0
Ak Ocean Seas
0
5,000
0
200
0
Support Goods & Services
766
0
0
0
0
Operating Transfers
0
0
0
0
0
TOTAL
$71,683
$68,251
$77,000
$72,225
$49,000
73
PROGRAM BUDGET SUMMARY
GENERAL ADMINISTRATION
Program Description
The function of the General Administration Department is to ensure human resource services that are in
full compliance with all federal and state law requirements and provide the continued efficient operation of the
administrative components of the Kodiak Island Borough.
Goal
General Administration includes a variety of functions that are necessary to the overall operations of the
Borough administration. General Administration provides for the elements that contribute to the Borough
organization as a whole, especially human resource services. General repairs and maintenance, annual
audit, maintenance of a quality human resource management system, maintenance of legal employment
practices, federally required employee training programs, and insurance describe some of the necessary
components of this program.
Objectives for 1999 -2000
• Current personnel policies and ensure compliance with changing state and federal laws.
• Legal recruitment process for all departments in accordance with the personnel manual in addition to reference
checks and interviews.
• Orientation and enrollment in benefits programs for all new employees.
• Exit interviews and check out procedures for all terminating employees.
• Maintain Consolidated Omnibus Budget Reconciliation Act (COBRA) notification system to comply with federal
law.
• Personnel records in full accordance with all state and federal statutes.
• Union contract, including preparation for the next negotiation session. Manage grievances, contract interpretation
and union notifications.
• Labor Relations Agency requests for information and /or hearings.
• Employment practices that meet Equal Employment Opportunity Commission (EEOC) reporting requirements.
• Employee of the month 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.
• Sexual Harassment Training program for all employees to comply with federal and state laws. ,.
• 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
The Human Resource Assistant position has been eliminated this year.
74
GENERAL ADMINISTRATION
Personnel Services
Fringe Benefits
Audit Expense
Support Goods & Services
Capital Outlay
Allocated to projects
TOTAL
Position:
Human Resource Director
Human Resource Assistant
Personnel Assistant
TOTAL
EXPENDITURES
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$37,693
$46,592
$40,240
$38,436
$0
65,970
76,807
15,320
14,708
40,257
111,391
83,526
110,000
94,436
110,000
108,091
101,051
109,170
76,938
90,220
0
0
0
0
0
0
0
0
0
0
$323,145
$307,976
$274,730
$224,518
$240,477
PERSONNEL
Number of Employees
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
0.0
0.7
0.3
0.0
0.0
0.3
0.8
0.0
1.0
0.0
0.0
0.0
1.0
1.0
0.8
0.0
PERFORMANCE INDICATORS
Job applications reviewed
Job interviews conducted
New employee orientations
Employee exit interviews
Training courses conducted
Administrative Support for board meetings
Personnel Advisory Board
Human Resources Investment Council
Community Health Assessment
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
n/a
195
n/a
39
59
12
45
32
5
4
4 4
n/a 6
n/a n/a
75
F.Y. 1999 F.Y. 2000
ESTIMATED PROJECTED
220 100
55 30
15 10
12 10
4 8
4 4
10 6
8 1
7
PROGRAM BUDGET SUMMARY
EMERGENCY PREPAREDNESS
Program Description
The major function of this program is to assist in the development and coordination of emergency
preparedness for the Borough staff, and to serve as an interface between staff and the Emergency Services
Council. Other responsibilities include the coordination and training of damage assessment teams.
Goal
It is the goal of this program to prepare staff to deal with an emergency in a safe and efficient manner.
Objectives for 1999 -2000
• Train the damage assessment team in the American Red Cross Damage Assessment Program.
• Train staff in emergency first aid. ®"
• Develop written emergency procedures and guidelines for staff.
• Assist outlying rural areas in administering emergency plans and training.
• Provide acquisition of tsunami warning sirens around the island.
• Initiate analysis of tsunami run -up areas on Kodiak Island.
Significant Budget Changes
No significant budget changes.
76
EMERGENCY PREPAREDNESS
Support Goods & Services
Capital Outlay
TOTAL
Number of Tsunami Sirens
EXPENDITURES
F.Y. 1997 F.Y. 1998 F.Y. 1999
ACTUAL ACTUAL BUDGET
$3,115 $2,366 $5,500
1,295 0 0
F.Y. 1999 F.Y. 2000
ACTUAL BUDG
$2,384 $5,500
$4,410 $2,366 $5,500 $2,384 $5,500
PERFORMANCE INDICATORS
F.Y. 1997 F.Y. 1998 F.Y. 1999 F.Y. 2000
17 17 18 18
77
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 1999 -2000
• 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. ,
10.00
8.00
6.00
4.00
2.00
0.00
i
1991 1992 1993 1994 1995 1996 1997 1998 1999 2000
(For a complete breakdown of the school district budget, please contact the Kodiak Island Borough School District at 722 '
Mill Bay Road, Kodiak, Alaska 99615)
78
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. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
AC T U AL
ACTUAL
BUD
ACTU
BUD GET
$0
$515,330
$399,600
$399,600
$492,835
28,136
40,619
31,000
28,666
37,000
36,996
46,717
40,000
39,194
47,000
465,480
198,875
0
0
0
122,000
114,640
114,640
114,640
22,640
3,995,000
4,804,000
5,655,840
5,655,840
5,556,310
237,990
238,540
239,030
239,030
325,250
0
558,610
303,480
303,480
0
198,340
0
260,730
260,730
0
$5,083,942
$6,517,331
$7,044,320
$7,041,180
$6,481,035
KBSD Funding and Expenditures
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999
N KIB Education 0 State ❑ KIBSD
Expenditures Revenues General Fund
Expenditures
This chart exhibits how school district expenditures have increased in the last ten years, but State revenues have
not kept pace. This leaves the General Fund of the Kodiak Island Borough, and ultimately the taxpayers, to make
up the difference.
79
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 1999 -2000
• 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
The State of Alaska has reduced their pass- through funding of clinics by 33% or $5,860.00.
80
,�
HEALTH & SANITATION
EXPENDITURES
ram
81
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Emergency Medical Services
$30,665
$30,156
$32,450
$30,362
$32,450
r Animal Control
60,500
48,000
52,000
52,000
52,000
Ambulance Service
95,000
95,000
95,000
95,000
65,000
City Prisoners Hospital Care
50,000
0
0
0
0
Council on Alcoholism
44,041
43,018
42,388
42,388
29,724
State Health Services - Village
14,656
13,584
12,927
12,927
8,540
State Health Services -KANA
4,885
4,528
4,310
4,310
2,840
w Women's Resource & Crisis Center
41,417
40,926
40,925
40,925
28,123
American Red Cross
3,000
3,000
3,500
3,500
1,750
Kodiak Baptist Mission
45,822
44,480
32,860
32,859
18,640
Small World Day Care Center
18,000
18,000
13,000
13,000
0
Special Olympics
7,000
7,000
7,000
7,000
7,000
Mental Health Center Support
2,000
2,061
4,500
4,209
4,500
Senior Citizen Support
24,000
24,000
25,000
25,000
25,000
Kodiak Respite Care
5,000
5,000
5,200
5,200
5,000
Rainbow Child Care Center
2,500
2,500
0
0
0
Salvation Army
7,500
7,500
8,000
8,000
7,500
Brother Francis Shelter
20,000
20,000
25,000
25,000
25,000
OPERATING TRANSFERS
Mental Health
$50,940
$240,570
$0
$0
$0
Daycare Assistance
0
3,000
7,500
0
0
Building and Grounds
58,980
22,800
0
0
0
Debt Service
697,290
780,860
777,740
777,740
451,780
Mgmt Info Services
109,820
0
0
0
0
TOTAL EXPENDITURES
$1,393,016
$1,455,983
$1,189,300
$1,179,420
$764,847
ram
81
PROGRAM BUDGET SUMMARY
EDUCATION, CULTURE AND RECREATION
Program Description
This program consists of funding for non - profit agencies which 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 1999 -2000
• 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
82
EDUCATION, CULTURE & RECREATION
i
1
EXPENDITURES
1 83
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
KMXT Public Radio
$15,000
$15,000
$15,000
$15,000
$7,500
Historical Society
9,000
9,000
10,000
10,000
5,000
Summer Basketball
5,000
5,000
5,000
5,000
5,000
Crime Stoppers
0
6,000
0
0
0
Kodiak Island Sportsmen Association
2,000
2,000
2,000
2,000
0
Kodiak Arts Council
14,000
14,000
16,000
16,000
15,000
Village Libraries
18,000
18,000
18,000
18,000
18,000
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
8,000
Kodiak College
34,000
45,000
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
20,000
37,500
27,500
13,400
KANA Youth Olympics
2,000
2,000
2,000
2,000
2,000
KANA Family Center
16,000
16,000
16,000
16,000
12,000
Alaska Future Leaders
2,000
0
0
0
0
Kodiak Youth Services Network
5,000
5,000
10,000
10,000
5,000
Girl Scouts
0
0
1,000
1,000
1,000
Kodiak Football League
0
0
0
0
3,000
Operating Transfers
5,130
63,090
5,130
5,130
5,130
TOTAL
$168,430
$241,390
$218,930
$208,930
$173,330
1 83
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 1999 -2000
N/A
Significant Budget Changes
N/A
84
TRANSFERS
EXPENDITURES
85
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
BUDGET
ESTIMATED
BUDGET
Operating Transfers
Building and Grounds
$0
$12,000
$0
$0
$0
Debt Service Other
0
14,507
9,000
0
9,000
Capital Projects -KIB
250,000
544,790
0
0
22,000
Capital Projects -State
0
0
0
0
0
TOTAL
$250,000
$571,297
$9,000
$0
$31,000
85
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
k 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.
KODIAK AREA TRANSIT SYSTEM
This fund accounts for the operation the Kodiak Urban Area Transit System. Laidlaw Transit, Inc.
operates two vehicles under contract with the Kodiak Island Borough. System operation is guided by the
Assembly appointed Kodiak Area Transit System Advisory Committee.
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
"ii� 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.
0
1.1h
c -a
1
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
1
TAXES
Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010 - 29.45.500. We have several
service districts which levy a mill rate and collect taxes on the property located within their boundaries.
The following table shows these service districts, the assessed value of the property within their '
boundaries, their mill rate and the amount of taxes due them.
Service District
Net Taxable Mill Levy Property
Value
Tax
'
Womens Bay Road Service Area
$37,170,500
2.00
$74,341
Road Service District No. 1
$107,023,814
.50
$53,512
Monashka Bay Road Service Area
$14,242,300
1.50
$21,363
'
Bay View Road Service Area
$5,184,198
1.00
$5,184
Fire Protection No. 1
$168,093,759
1.50
$252,141
Womens Bay Fire Department
$40,129,427
1.25
$50,162
'
Woodland Acres Street Light Service Area
$22,000,614
0.00
0
KIB Airport Fire Protection District
$15,216,942
2.00
$30,434
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
-�
Child Care Assistance Programs. AS 44.47.250 - 44.47.310 State of Alaska Day Care Assistance Act.
A grant to subsidize child care services for low and moderate income families who are working, attending
school or seeking employment. The estimate for FY 2000 is $544,007.
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 2000 is $25,000 for
routine implementation.
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.
88
1
1
I 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 1999, the Borough is charging an annual rate
of $1.40 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. The land is sold at public auction with the terms of the
sale being 10% down, ten years to pay off, and 10% interest.
1
n
1 89
FIRE DISTRICTS
.I
Bayside Fire
Womens Bay Fire
KIB Airport
Department
Department
Fire District
Total
Revenues
Property Tax
$235,000
$48,470
$30,350
$313,820
Other
29,000
13,025
290
42,315
Use of Fund Balance
0
0
0
0
Total
$ 264,000
$61,495
$30,640
$356,135
Expenditures
Personnel
$88,510
$4,700
$0
$93,210
Support Goods
106,490
46,245
100
152,835
Other
69,000
10,550
30,540
110,090
Total
$264,000
$61,495
$30,640
$356,135
Per Capita Cost
$68
$93
n/a
n/a
.I
ROAD DISTRICTS
Road Districts
Per Mile Cost
$18,000
$16,000
$14,000
$12,000
$10,000
$8,000
$6,000
$4,000
$2,000
$0
Womens
Bay Road
District
1131
Road
Service
District One
Monashka Bayview
Bay Service Road
District Service
District
Womens Bay Road Service
Monashka
Bayview
Road District
District One
Bay Service
Road
District
Service
District
Revenues
Property Tax
$73,900
$54,500
$19,690
$4,600
Other
33,800
18,000
3,710
870
Use of Fund Balance
0
83,150
0
0
Total
$107,700
$155,650
$23,400
$5,470
Expenditures
Personnel
$3,430
$4,150
$500
$0
Snow Removal
29,400
65,000
12,000
2,500
Repairs and Maintenance
30,000
50,000
1,500
1,000
Grading and Ditching
23,170
30,000
8,500
1,970
Support Services
21,100
6,500
900
0
Operating Transfers
600
0
0
0
Total
$107,700
$155,650
$23,400
$5,470
Number of Miles
12
10
2
1
Per Mile Cost
$8,975
$15,565
$11,700
$5,470
Road Districts
Per Mile Cost
$18,000
$16,000
$14,000
$12,000
$10,000
$8,000
$6,000
$4,000
$2,000
$0
Womens
Bay Road
District
1131
Road
Service
District One
Monashka Bayview
Bay Service Road
District Service
District
BUDGET RECAP
BUDGET RECAP
SPECIAL REVENUE FUNDS
FISCAL YEAR 1999/2000
Transfers in 0 0 0 0 0 27,770 0 0 0 0
Total Available Funds (333,818) 553,644 166,389 114,400 (4 0,398) 258,829 25,000 25,000 246,001 292,672
Expenditures
Mental
Child Care
Land Sales
Welfare to
Kodiak Area
Buildings &
Local
Coastal
Womens
Service
Child Care Assistance
Health
546,007
0
Work
Transit
Grounds
Emergency
Management
Bay Service
District No.
Welfare to Work
0
0
0
114,400
System
0
Planning
0
Area
1
Resource Management
0
0
205,030
0
0
0
Committee
0
0
0
Beginning Fund Balance
(333,818)
$9,637
($38,641)
$0
($240,398)
($89,851)
$0
$0
$138,301
$220,172
Revenues
0
0
0
0
0
504,540
0
0
0
0
Property Taxes
0
0
0
0
0
0
0
0
73,900
52,000
Bed Tax
0
0
0
0
0
0
0
0
0
0
PILOT -KIHA
0
0
0
0
0
0
0
0
0
2,500
Licenses & Permits
0
0
1,000
0
0
0
0
0
20,000
0
Rents & Royalties
0
0
50,000
0
0
320,910
0
0
0
0
Land Sales Activities
0
0
154,030
0
0
0
0
0
0
0
Federal Grants
0
0
0
0
0
0
0
0
0
0
State Shared Revenues
0
0
0
0
0
0
0
0
8,520
8,000
State Grants
0
644,007
0
114,400
100,000
0
25,000
25,000
0
0
Kodiak Arts Council
0
0
0
0
0
0
0
0
0
0
Transportation Revenues
0
0
0
0
100,000
0
0
0
0
0
Penalties & Interest
0
0
0
0
0
0
0
0
5,280
10,000
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 0 27,770 0 0 0 0
Total Available Funds (333,818) 553,644 166,389 114,400 (4 0,398) 258,829 25,000 25,000 246,001 292,672
Expenditures
Child Care Assistance
0
546,007
0
0
0
0
0
0
0
0
Welfare to Work
0
0
0
114,400
0
0
0
0
0
0
Resource Management
0
0
205,030
0
0
0
0
0
0
0
Public Transportation
0
0
0
0
350,000
0
0
0
0
0
KIB Buildings
0
0
0
0
0
504,540
0
0
0
0
Coastal Management
0
0
0
0
0
0
0
25,000
0
0
Road Maintenance
0
0
0
0
0
0
0
0
107,100
155,650
Public Safety
0
0
0
0
0
0
25,000
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
600
0
0
Total Use of Funds
0
546,007
205,030
114,400
350,000
504,540
25,000
25,000
107,700
155,650
Est. Funds Available 6/30199 ($3333,818) $7,637 ($38,641) $0 ($390,398) ($245,711) s0 $0 $138,301 $137,022
92
i
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Service
Monashka
Bay View
Fire
Womens Bay
KIB Airport
Woodland
Kodiak Arts
Facilities Fund
Tourism
TOTAL
'
Area No. 2
Bay Service
Road
Protection
Fire
Fire
Acres Street
Council
Development
Area
Service
Area No. 1
Department
Protection
Light Area
Area
District
'
$3,497
$43,629
$1,536
$476,524
$150,881
$3,492
$44,547
$30
$12,954,309
$20,319
$13,343,846
0
19,690
4,600
233,000
48,470
30,350
0
0
0
0
462,010
0
0
0
0
0
0
0
0
0
40,200
0
0
0
0
2,000
0
0
0
0
0
0
4,500
0
0
0
0
0
0
0
0
0
0
21,000
0
0
0
0
0
0
0
0
0
0
370,910
'
0
0
0
0
0
0
0
0
0
0
154,030
0
0
0
0
0
0
0
0
0
0
0
0
1,410
670
14,000
425
0
90
0
0
0
33,115
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
69,380
0
0
0
0
808,407
69,380
0
0
0
0
0
0
0
0
0
0
100,000
200
2,300
200
0
3,000
290
2,000
0
750,000
200
773,270
0
0
0
15,000
9,000
0
0
0
0
0
24,000
0
0
0
0
0
0
0
0
4,000,000
0
4,000,000
0
0
0
0
600
0
0
0
0
0
28,370
3,697
67,029
7, 00 6
740,
21
34,132
46,637
69,410
17,704,309
60,719
20,192,838
'
0
0
0
0
0
0
0
0
0
0
546,007
0
0
0
0
0
0
0
0
0
0
114,400
0
0
0
0
0
0
0
0
0
0
205,030
0
0
0
0
0
0
0
0
0
0
350,000
0
0
0
0
0
0
0
0
0
0
504,540
'
0
0
0
0
0
0
0
0
0
0
25,000
200
23,400
5,470
0
0
0
0
0
0
0
291,820
0
0
0
264,000
61,495
30,640
10,470
0
0
0
391,605
0
0
0
0
0
0
0
69,380
0
0
69,380
'
0
0
0
0
0
0
0
0
0
40,400
0
0
0
0
0
0
0
0
0
601,280
0
601,880
'
200
23,400
5,470
264,000
61,495
30,640
10,470
69,380
601,280
40,400
3,099,662
$3,497
$43,629
$1,536
$476,524
$150,881
$3,492
$36,167
$30
$17,103,029
$20,319
$17,093,176
'
93
PROGRAM BUDGET SUMMARY
CHILD CARE ASSISTANCE PROGRAM '
Program Description I
Administration of state and federal financial assistance programs that subsidize the cost
of child care for eligible low income families while parents work, attend school, or seek work.
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 the US Coast Guard.
Objectives for 1999 -2000
• 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.
94
CHILD CARE ASSISTANCE
Revenues
State of Alaska Grants
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. 1997 F.Y. 1998 F.Y. 1999 F.Y. 1999 F.Y. 2000
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$314,060
$375,181
$517,527
$497,522
$544,007
0
0
1,907
0
2,000
0
3,000
0
0
0
$314,060
$378,181
$519,434
$497,522
$546,007
$23,726
$29,943
$46,437
$45,046
$40,230
4,729
5,818
12,059
11,380
15,050
276,333
326,220
445,947
427,529
469,642
9,552
11,647
14,991
13,072
19,085
0
1,025
0
0
2,000
$314,340
$374,653
$519,434
$497,027
$546,007
PERSONNEL
Number of Employees
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
0.6
0.6
1.0
1.0
PERFORMANCE INDICATORS
Average number of children served per month
Average number of families served per month
FY 1997 FY 1998 FY 1999 FY 2000
ACTUAL ACTUAL ESTIMATED PROJECTED
80 92 118 125
52 60 65 68
r•.
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 I
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 1999 -2000
• Conduct Land Sale #13.
,
• Prepare for Land Sale #14.
• Disposal of tax foreclosed lands.
• Acquisition of lands adjacent to North Star School.
'
• Perfect land title for lands in Chiniak.
• Acquisition of surplus U.S.C.G. land for Peterson School, gravel resources and open space.
• Acquire easements from private property for the installation of tsunami sirens
• Perfect a Geographic Information System, one that identifies resources and uses of KIB lands
'
and aids in good decision making.
Significant Budget Changes
The Resource Manager position has been eliminated this year.
Previous Year's Accomplishments
d"
o Acquisition of up to $400,000 (State and Federal money) for Anton Larsen Bay parking /boat
ramp.
Acquisition of federal, state and local permits for the Near Island salt water lab.
Acquisition of permits for Sargent Creek Bank Stabilization Project.
In negotiations for the acquisition of four parcels of land adjacent to North Star Elementary
School.
In negotiations with U.S. Fish and Wildlife Service for conveyance of 10 -acre tax foreclosure
parcels to the U.S.F.W.S.
Entered into negotiations with the U.S.C.G. for the transfer of Peterson school grounds to KIB.
Participated in mock community emergency drill with the Police, Fire, other City, U.S.C.G. and
Kodiak Electric Association in an incident command exercise.
Worked with Service Districts to issue permits for utility companies who perform work in the
service district road right -of -ways.
Organized a seminar teaching rural title issues for representatives of the local villages, the City
of Kodiak, the Kodiak Island Borough, and numerous lending institutions, mortgage
companies, etc.
Worked on various subdivision designs for Lakeside Subdivision and other potential Borough
land sale parcels
Reviewed risk assessment portion of the Kodiak Emergency Operations Plan. This plan will
be a blueprint for the community on how to organize people and resources during times of
natural and man -made catastrophes.
061
RESOURCE MANAGEMENT
$115,297
$116,761
$131,700
$136,187
$87,080
Employee Benefits
REVENUES AND EXPENDITURES
21,002
22,660
23,028
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
1,565
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
45,290
Capital Outlay
69,161
677
0
Annual Use Permit
$1,000
$0
$1,000
$2,500
$1,000
Road Fees
0
0
0
50
0
Interest Earnings
0
0
0
0
0
Gravel Sales
99,935
54,614
63,900
57,554
50,000
Principal Payments
196,298
114,215
96,000
136,095
124,030
Interest Payments
67,707
34,397
26,000
22,763
30,000
Fees & Penalties
0
0
0
0
0
Reimbursement -Title Search
0
0
0
0
0
Reimbursement - Attorney Fees
1,491
0
3,000
0
0
Other
0
870
20
400
0
Land Leases
80
0
2,000
80
0
Debt Service
0
0
0
7,220
0
Use of Fund Balance
0
0
0
0
0
TOTAL
$366,511
$204,096
$191,920
$226,662
$205,030
Expenditures
Personnel Services
$115,297
$116,761
$131,700
$136,187
$87,080
Employee Benefits
22,353
21,002
22,660
23,028
0
Contracted Services
7,383
8,857
2,500
1,565
72,660
Support Goods & Services
32,506
36,988
35,060
26,874
45,290
Capital Outlay
69,161
677
0
4,012
0
Allocated to Projects
0
0
0
0
0
Transfers Out:
Buildings & Grounds
20,000
(1,320)
0
0
0
Debt Service -Other
1,040
0
0
0
0
Capital Projects- Borough
0
0
0
0
0
TOTAL EXPENDITURES AND
OTHER FINANCING USES
$267,740
$182,965
$191,920
$191,666
$205,030
PERSONNEL
Number of Employees
Position:
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
Resource Manager
1
1
1
0
PERFORMANCE INDICATORS
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Electrical right -of -way permits issued
10
15
15
15
97
PROGRAM BUDGET SUMMARY
WELFARE TO WORK
Program Description
The purpose of this program is to solicit the assistance of community organizations in helping
families move into employment, off dependency on temporary assistance (ATAP), and achieve economic
self - sufficiency
Goal
Three key provisions in ATAP make the goal and urgency for moving Temporary Assistance clients
into employment:
1. Five year limit of service.
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 1999 -2000
• 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 32 clients per month. The clients were assessed
and placed in work activities. All clients were monitored each month.
98
WELFARE TO WORK
REVENUES AND EXPENDITURES
Expenditures
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
Personnel Services
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
0
0
106,480
75,598
106,480
State of Alaska Grants
$0
$0
$114,400
$81,721
$114,400
Use of Fund Balance
0
0
0
0
0
Transfers In
0
0
0
0
0
TOTAL
$0
$0
$114,400
$81,721
$114,400
Expenditures
Personnel Services
$0
$0
$5,720
$5,720
$5,720
Professional Fees
0
0
106,480
75,598
106,480
Support Goods & Services
0
0
2,200
403
2,200
Capital Outlay
0
0
0
0
0
TOTAL
$0
$0
$114,400
$81,721
$114,400
P5
PROGRAM BUDGET SUMMARY ,
KODIAK AREA TRANSIT SYSTEM
Program Description '
The Kodiak Area Transit System (KATS) provides public transit services for the Kodiak '
urban area. The system is operated by a contractor, Laidlaw Transit, Inc., that is responsible for
system operations. The vehicle fleet consists of two (2) handicapped accessible vans, which run
two different routes (express and in- town). The Kodiak Island Borough Kodiak Area Transit
System Advisory Committee has oversight responsibility for the system and reports to the
Borough Assembly. KATS is considered a model transit system in the State of Alaska for
operating efficiency and service.
Goal '
To provide safe, accessible, public transit service for residents of, and visitors to, the
Kodiak urban area.
Objectives for 1999 -2000
• To secure additional grant funds to pay for system operating expenses.
• To review contract provisions to ensure they are up -to -date and consistent with
operating needs
• To consider the siting and installation of additional bus shelters. '
• To consider acquisition of new vehicles for the system.
Significant Budget Changes '
There are no significant budget changes anticipated for this program.
Previous Year's Accomplishments t
❖ The Kodiak Area Transit System operated for a full year with 100% on -time service,
and no serious accidents. '
100
KODIAK AREA TRANSIT SYSTEM
$0
$140,598
$330,000
$321,149
$331,200
City of Kodiak
REVENUES
AND EXPENDITURES
0
325
1,800
Support Goods & Services
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
Capital Outlay
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
$0
$261,290
$370,000
$355,733
$350,000
Federal Grants
$0
$0
$0
$0
$0
State of Alaska Grants
0
150,685
100,000
35,095
100,000
Transportation Revenues
0
88,552
170,000
102,293
100,000
Use of Fund Balance
0
0
60,000
0
150,000
TOTAL
$0
$239,237
$330,000
$137,388
$350,000
Expenditures
Contracted Services
$0
$140,598
$330,000
$321,149
$331,200
City of Kodiak
0
0
0
325
1,800
Support Goods & Services
0
47,597
30,000
7,799
17,000
Capital Outlay
0
73,095
10,000
26,460
0
TOTAL
$0
$261,290
$370,000
$355,733
$350,000
PERFORMANCE INDICATORS
Note: In FY98, the system operated from February 2 - June 30, 1998
101
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Total vehicle miles
0
56,360
156,000
156,000
Total passengers
0
8,897
24,000
30,000
Average weekday ridership
0
83
85
100
Total revenue hours
0
3,700
9,200
9,200
Note: In FY98, the system operated from February 2 - June 30, 1998
101
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUNDS
Program Description
The operation and maintenance of Borough owned buildings, parking lots, parks and
public grounds. Specifically, this includes snow removal, lawn maintenance, park maintenance
and general building maintenance.
Goal
To maintain Borough owned buildings, parks, and other improvements or facilities at an
acceptable level.
To pay for snow removal around all Borough facilities, including school buildings.
Objectives for 1999 - 2000
• Maintain the Borough building, grounds, school buildings and parks.
Significant Budget Changes
No significant budget changes.
r
1[0 0 )
MW
BUILDING AND GROUNDS
REVENUES AND EXPENDITURES
Expenditures
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
Engineering /Facilities
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
" Revenues
302,146
383,600
346,360
361,211
316,710
Interest Earnings
$0
$0
$0
$0
$0
Rents & Royalties - KIB
160,348
178,355
140,670
140,670
140,670
-City of Kodiak
57,910
64,110
64,110
64,504
64,110
-KIBSD
74,580
78,278
103,660
82,680
103,660
-KMXT Public Radio
17,973
0
0
0
0
- Borough Building Annex
0
5,800
3,000
6,300
3,000
- Kodiak Tribal Council
5,124
5,130
5,130
5,130
5,130
- Apartment Rent for KANA
550
400
400
400
400
.r -C & RA
0
0
0
0
0
- Mental Health
9,100
20,980
0
10
0
-Day Care Assistance
3,560
4,070
3,940
3,940
3,940
Miscellaneous - Classified
0
520
0
0
0
Use of Fund Balance
0
0
(68,240)
0
55,860
Transfers In- General Fund KIB
186,110
195,030
119,770
119,770
27,770
Transfers In -Land Sales
20,000
0
180,000
180,000
0
Transfers In- Facilities Fund
0
0
0
0
0
Transfers In -Debt Service
0
0
0
718
100,000
TOTAL
$535,255
$552,673
$552,440
$604,122
$504,540
Expenditures
Engineering /Facilities
($2)
$0
$0
$109
$0
Borough Building
302,146
383,600
346,360
361,211
316,710
KIB Mental Health Center
68,528
57,395
10,260
6,729
0
School Buildings
95,130
109,820
114,640
105,056
116,000
Parks Operation & Maintenance
22,033
46,034
81,180
49,302
71,830
TOTAL
$487,835
$596,849
$552,440
$522,407
$504,540
M
..0
103
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.
Goal
To ensure the department is responsive to the needs of the citizens and maximizes the
benefits obtained for the costs expended.
Objectives for 1999 -2000
• Complete construction of the landfill stage 1 closure facilities
• Implement driveway permit procedures
• Continue with subdivision reviews to aid the Community Development Department 3
• Begin the Karluk Clinic project
• Provide support for the Service Districts
• Complete High School reroof design
• Complete design of Anton Larsen Bay Public Access
Significant Budget Changes
No significant budget changes.
104
t
105
ENGINEERING AND FACILITIES
'
EXPENDITURES
F.Y. 1997 F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
1
ACTUAL ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$0 $0
$193,980
$72,921
$136,110
Fringe Benefits
0 0
60,740
21,204
46,165
'
Contracted Services
0 0
5,000
0
5,000
Support Goods & Services
0 0
86,200
69,532
97,270
Capital Outlay
0 0
1,000
0
10,000
Allocated to Projects
0 0
(346,920)
(163,548)
(294,545)
'
TOTAL
$0 $0
$0
$109
$0
'
PERSONNEL
Number of Employees
Position:
F.Y. 1997
F.Y. 199
F.Y. 1999
F.Y. 2000
Engineering and Facilities Director
1
1
1
1
Construction Inspector
1
1
0
0
'
Secretary III
1
1
1
1
Project Assistant
1
1
1
1
TOTAL
4
4
3
3
INDICATORS
PERFORMANCE
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
'
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Completed Projects
11
11
15
15
Active Projects
15
17
17
17
Sf of new building construction
60,000
54,637
50,000
5,000
Note: The Engineering /Facilities department was moved from the General Fund to the Special Revenue Fund
'
in fiscal year 1999. Data for fiscal years 1997 and 1998 are provided here for ease of comparison.
t
105
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 1999 -2000
• Begin upgrade of buildings mechanical and electrical systems per the survey
completed in 1996.
• Continue to upgrade exterior of the building to meet ADA requirements.
Significant Budget Changes
Building will require more upgrades and maintenance to meet codes.
106
BOROUGH BUILDING
EXPENDITURES
PERFORMANCE INDICATORS
Department/Office remodels
Building enhancement projects
F.Y. 1997
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ESTIMATED
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
3
3
3
Personnel Services
$49,936
$67,098
$19,930
$27,867
$29,240
Fringe Benefits
14,146
18,483
8,020
8,076
6,770
Contracted Services
12,150
0
1,380
4,968
0
Support Goods & Services
245,980
277,693
269,500
297,323
241,700
Capital Outlay
14,167
20,825
47,530
22,977
39,000
Operating Transfer -Debt Service
544
(499)
0
0
0
Other
TOTAL
$336,923
$383,600
$346,360
$361,211
$316,710
PERSONNEL
Number of Employees
Position:
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
Maintenance Worker
0.5
0.5
0.5
0.5
PERFORMANCE INDICATORS
Department/Office remodels
Building enhancement projects
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
1
1
1
1
n/a
3
3
3
107
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 1999 -2000
• Maintain insurance on the entire building group.
• Maintain grounds of entire building per agreement with Providence.
Significant Budget Changes
There is a significant reduction in maintenance and operating costs as a result of
the contract with Providence Health Systems, which began in fiscal year 1999.
[till
MENTAL HEALTH CENTER
EXPENDITURES
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$31,513
$9,615
$0
$683
$0
' Fringe Benefits
9,021
3,184
0
115
0
Contracted Services
0
0
8,460
0
0
Support Goods & Services
82,674
44,596
1,800
5,931
0
' Capital Outlay
0
0
0
0
0
TOTAL
$123,208
$57,395
$10,260
$6,729
$0
11
109
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.
Goal
To have adequate insurance on all Borough owned school buildings.
Objectives for 1999 -2000
• To have all Borough -owned school buildings fully insured for fiscal year 1999 -2000.
• 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
110
SCHOOL BUILDINGS
EXPENDITURES
111
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Contracted Services
$0
$700
$0
$4,550
$0
Insurance & Bonding
90,636
84,827
90,640
65,678
92,000
Snow Removal and Sanding
25,299
21,189
22,000
34,478
22,000
Capital Outlay
0
3,104
2,000
350
2,000
TOTAL
$115,935
$109,820
$114,640
$105,056
$116,000
111
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.
Goal '
To provide a system of neighborhood and regional parks and facilities to serve the
diverse recreational needs of Borough residents. ,
Objectives for 1999 -2000
• To maintain the quality of existing parks at an acceptable level. '
• To increase amount of trail by addition of the Island Lake Creek Trail Extension and
the Anton Larsen Bay Trail.
• To complete the BMX facility.
Significant Budget Changes
No significant budget changes
112
PARKS OPERATION AND MAINTENANCE
EXPENDITURES
PERFORMANCE INDICATORS
New trails /parks construction
F.Y. 1997 F.Y. 1998
ACTUAL ACTUAL
3 2
F.Y. 1999 F.Y. 2000
ESTIMATED PROJECTED
1 1
113
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
BUDGET
A
BUDGET
Expenditures
Personnel Services
$25,516
$14,754
$22,500
$8,398
$25,380
Fringe Benefits
2,360
2,923
6,890
1,779
7,150
Contracted Services
1,310
13,250
15,000
14,550
14,100
Support Goods & Services
8,244
15,107
16,790
20,825
25,200
Capital Outlay
0
0
20,000
3,750
0
Use of Fund Balance
0
0
0
0
0
TOTAL
$37,430
$46,034
$81,180
$49,302
$71,830
PERSONNEL
Number of Employees
Position:
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
Maintenance Worker
0.5
0.5
0.5
0.5
PERFORMANCE INDICATORS
New trails /parks construction
F.Y. 1997 F.Y. 1998
ACTUAL ACTUAL
3 2
F.Y. 1999 F.Y. 2000
ESTIMATED PROJECTED
1 1
113
PROGRAM BUDGET SUMMARY
COASTAL MANAGEMENT ,
Program Description I
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 1999 -2000
• To continue to participate through review, analysis, and comment at the
programmatic and policy levels of the ACMP.
• To continue to participate through review, analysis, and comment in ACMP project
reviews. -�
• To continue representation on the Alaska Coastal Policy Council by an elected official
from the Kodiak region.
• To continue staff level representation on the ACMP working group
Significant Budget Changes
There are no significant budget changes anticipated for this program.
Previous Year's Accomplishments
❖ Kodiak Island Borough staff were involved in two regulation adoption processes,
which will streamline the ACMP.
•:• A special project was completed to develop "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.
114
COASTAL MANAGEMENT
REVENUES AND EXPENDITURES
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
1,500
Support Services
6,518
8,680
State of Alaska Grants $80,159
$31,120
$36,090
$36,090
$25,000
Federal Grants 0
0
0
0
0
TOTAL $80,159
$31,120
$36,090
$36,090
$25,000
Expenditures
Personnel Services
$22,303
$15,000
$15,000
$15,000
$15,000
Contracted Services
2,300
1,940
3,000
5,754
1,500
Support Services
6,518
8,680
8,090
3,280
8,500
Capital Outlay
0
506
0
2,056
0
CMG Special Project
49,159
5,000
10,000
10,000
0
TOTAL
$80,280
$31,126
$36,090
$36,090
$25,000
PERFORMANCE INDICATORS
F.Y. 1997 F.Y. 1998 F.Y. 1999 F.Y. 2000
ACTUAL ACTUAL ESTIMATED PROJECTED
Vessel and facility contingency plans reviewed 3 10 5 3
Federal and state project reviews 132 115 80 90
Special projects completed 2 0 1 0
115
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 an emergency plan; evaluate
the need for resources necessary to develop, implement and exercise the emergency plan, and
submit recommendations to local governments; and serve as an advisory committee to local
governments with respect to emergency planning, training and response.
Goal
Continue to locally implement the requirements of SARA Title III (Community Right to
Know); develop a comprehensive training program for emergency responders in the
region; and provide designated staff support for the LEPC and emergency response
planning programs.
Objectives for 1999 -2000
• Continue to assist local businesses to complete required reporting forms; evaluate
procedures for on -going reporting.
• Spot -check local facilities to ensure that reporting is accurate and complete.
• Maintain collected, reported information in a user - friendly, accessible data base
system.
• 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.
• 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.
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 region villages
❖ 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.
116
LOCAL EMERGENCY PLANNING COMMITTEE
REVENUES AND EXPENDITURES
F.Y. 1997 F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL ACTUAL
BUDGET
ACTUAL
B
Revenues
23,600
29,050
25,000
State of Alaska Grants 0 25,400
50,000
32,205
25,000
TOTAL $0 $25,400
$50,000
$32,205
$25,000
Expenditures
Personnel Services
$0
$0
$0
$1,049
$0
Contracted Services
0
20,642
23,600
29,050
25,000
Support Goods & Services
0
4,759
26,400
2,105
0
TOTAL
$0
$25,401
$50,000
$32,204
$25,000
117
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 1999 -2000
• To clean, repair, or create drainage ditches areawide.
Significant Budget Changes
No significant budget changes.
118
WOMENS BAY SERVICE DISTRICT
'
$66,926
Revenues
$73,863
Property Taxes
20,000
' Annual
Use Permits
20,000
20,000
State Disaster Relief
0
State Shared Revenue
0
' Interest
Earnings
8,816
9,000
Use of Fund Balance
8,520
TOTAL
'
11,500
8,034
Expenditures
0
Personnel Services
' Employee
Benefits
0
Professional Services
$103,969
Snow Removal /Sanding
' Repairs
& Maintenance
0
Grading /Ditching
0
Support Goods & Services
'
Transfers Out
$109,372
TOTAL
REVENUES AND EXPENDITURES
F.Y. 1997 F.Y. 1998 F.Y. 1999 F.Y. 1999 F.Y. 2000
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$70,080
$66,926
$80,670
$73,863
$73,900
20,000
20,000
20,000
20,000
20,000
0
0
0
0
0
9,459
8,816
9,000
8,520
8,520
11,376
8,227
11,500
8,034
5,280
0
0
0
0
0
$110,915
$103,969
$121,170
$110,417
$107,700
$1,274
$255
$3,130
$0
$3,130
426
98
300
0
300
0
0
0
0
0
30,180
40,670
38,040
42,714
29,400
77,407
43,053
30,000
9,164
30,000
41,802
24,713
26,700
43,562
23,170
915
583
23,000
(220)
21,100
0
0
0
0
600
$152,004
$109,372
$121,170
$95,220
$107,700
119
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 1999 -2000 '
• To continue encouraging the Borough to pursue the funds for all the roads in the
district.
Significant Budget Changes
The mill rate is being reduced from .75 to .5 mills.
120
SERVICE DISTRICT NO. 1
REVENUES AND EXPENDITURES
Expenditures
Personnel Services
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
Fringe Benefits
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
54,392
47,607
75,000
68,154
65,000
Property Taxes
$200,079
$90,429
$55,500
$74,760
$52,000
Payment in Lieu of Taxes
2,990
3,071
2,500
327
2,500
State Shared Revenue
8,018
9,166
8,890
8,889
- 8,000
Penalties & Interest
25,614
18,939
10,000
12,044
10,000
Use of Fund Balance
0
0
113,700
0
83,150
TOTAL
$236,701
$121,605
$190,590
$96,020
$155,650
Expenditures
Personnel Services
$6,906
$3,405
$3,290
$3,046
$3,400
Fringe Benefits
1,404
250
700
488
750
Snow Removal /Sanding
54,392
47,607
75,000
68,154
65,000
Repairs & Maintenance
46,019
71,299
75,000
32,352
50,000
Grading /Ditching
11,638
19,815
35,000
36,727
30,000
Support Goods & Services
1,819
1,204
1,600
1,628
6,500
Capital Outlay
0
0
0
0
0
Operating Transfer - Capital
220,160
25,820
0
0
0
Projects
TOTAL
$342,338
$169,400
$190,590
$142,395
$155,650
121
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 1999 -2000
• To obtain funding for the project design.
• To explore alternatives for obtaining water and sewer services, i.e. annexation to the
City of Kodiak.
Significant Budget Changes
The board has voted to use their fund balance to defray any administrative costs incurred
over the next year.
122
i
as
SERVICE AREA NO. 2
Revenues
Interest Earnings
Use of Fund Balance
TOTAL
Expenditures
Personnel Services
Support Goods & Services
TOTAL
REVENUES AND EXPENDITURES
F.Y. 1997 F.Y. 1998 F.Y. 1999 F.Y. 1999 F.Y. 2000
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
$0 $173 $200 $159 $200
169 0 0 0 0
$169 $173 $200 $159 $200
$0
$0
$200
$0
$0
0
0
0
1
200
$0
$0
$200
$1
$200
123
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 1999 -2000
• 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.
124
MONASHKA BAY ROAD SERVICE AREA
REVENUES AND EXPENDITURES
Expenditures
Personnel Services
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
Snow Removal /Sanding
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
0
57
51,950
40,721
1,500
Property Taxes
$19,612
$19,692
$19,510
$19,546
$19,690
State Revenue Sharing
1,762
1,690
1,855
1,855
1,410
Interest Earnings
3,724
4,126
2,300
2,769
2,300
Use of Fund Balance
0
0
49,900
0
0
TOTAL
$25,098
$25,508
$73,565
$24,170
$23,400
Expenditures
Personnel Services
$211
0
$500
$0
$500
Snow Removal /Sanding
7,043
6,614
12,000
15,073
12,000
Repairs & Maintenance
0
57
51,950
40,721
1,500
Grading /Ditching
3,438
10,470
8,500
1,890
8,500
Support Goods & Services
289
117
900
101
900
TOTAL
$10,981
$17,258
$73,850
$57,785
$23,400
125
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 1999 -2000
• To provide safe and adequate roads.
Significant Budget Changes
No significant budget changes.
126
BAY VIEW ROAD SERVICE AREA
REVENUES AND EXPENDITURES
Expenditures
Personnel Services
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
Employee Benefits
ACTUAL
ACTUAL
B
E STIMATED
BUDGET
Revenues
1,722
3,853
2,500
7,196
2,500
Property Taxes
$4,472
$4,797
$4,600
$4,754
$4,600
State Shared Revenue
784
733
670
675
670
Interest Earnings
331
376
200
245
200
TOTAL
$5,587
$5,906
$5,470
$5,674
$5,470
Expenditures
Personnel Services
$98
$62
$0
$0
$0
Employee Benefits
0
10
0
0
0
Snow Removal /Sanding
1,722
3,853
2,500
7,196
2,500
Repairs & Maintenance
598
995
1,000
125
1,000
Grading /Ditching
0
2,728
1,970
1,040
1,970
Support Goods & Services
57
26
0
36
0
TOTAL
$2,475
$7,674
$5,470
$8,397
$5,470
127
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 1999 -2000 ,
• 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% I
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
Fire Protection Area No. 1 maintains a significant depreciation fund in its fund balance.
This depreciation fund is added to annually, in the amount of $25,000 each year. This money has
been set aside for the replacement of front line fire fighting apparatus. Currently, the depreciation
fund balance is $245,000. The purchase of a new replacement fire engine is planned for
FY2001, at an estimated cost of $280,000.
There is no proposed change in the current mil rate of 1.5, however, the Board is
considering making a downward adjustment to the mil rate in FY2001.
128
FIRE PROTECTION AREA NO. 1
REVENUES AND EXPENDITURES
129
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
B
ACTUAL
BUDGET
Revenues
Property Taxes
$210,893
$222,767
$223,000
$233,217
$233,000
Payment in Lieu of Taxes
2,243
2,586
2,000
654
2,000
State Shared Revenue
17,592
20,530
16,220
16,221
14,000
Interest Earnings
34,236
43,543
29,200
21,457
0
Other
0
3,348
4,000
37,120
0
Rent
6,000
2,000
0
0
0
Instruction
0
0
15,000
0
15,000
Use of Fund Balance
0
0
40,000
0
0
TOTAL
$270,964
$294,774
$329,420
$308,669
$264,000
Expenditures
Salaries
$77,838
$74,947
$50,140
$50,301
$52,420
Temporary Help
720
0
0
0
0
Volunteers
8,760
7,700
15,000
9,387
15,000
Fringe Benefits
23,265
64,227
20,270
15,749
21,090
Contracted Services
309
2,925
38,690
7,484
19,000
Contributions
0
0
0
0
0
Support Goods & Services
67,771
78,258
105,320
64,423
106,490
Capital Outlay
1,500
14,979
75,000
4,137
25,000
Depreciation
0
0
25,000
0
25,000
Transfers Out
1,420
388,802
0
990
0
TOTAL
$181,583
$631,838
$329,420
$152,471
$264,000
129
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 1999 -2000
• 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.
130
WOMENS BAY FIRE DEPARTMENT
REVENUES AND EXPENDITURES
Expenditures
Personnel Services
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
Fringe Benefits
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
0
0
0
0
0
Property Taxes
$43,656
$44,178
$44,470
$48,491
$48,470
State of Alaska Grant
0
0
0
3,546
0
State Shared Revenue
2,702
542
430
428
425
Interest Earnings
5,104
6,201
3,000
6,818
3,000
Other
50
12
0
17
0
Rent
9,000
9,000
9,000
9,000
9,000
Operating Transfers
0
0
0
0
600
TOTAL
$60,512
$59,933
$56,900
$68,300
$61,495
Expenditures
Personnel Services
$0
$0
$1,700
$689
$1,700
Fringe Benefits
0
0
3,000
0
3,000
Professional Services
0
0
0
0
0
Support Goods & Services
34,939
31,246
41,430
34,818
46,245
Capital Outlay
1,004
1,723
10,770
3,799
10,550
TOTAL
$35,943
$32,969
$56,900
$39,306
$61,495
131
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 1999 -2000
• To obtain contract fire services for the State Airport
Significant Budget Changes
No significant budget changes.
132
AIRPORT FIRE PROTECTION DISTRICT
REVENUES AND EXPENDITURES
F.Y. 1997 F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes $0 $14,339
$30,350
$29,178
$30,350
Penalties & Interest 0 287
290
586
290
TOTAL $0 $14,626
$30,640
$29,764
$30,640
Expenditures
Contracted Services $0 $12,087 $30,540 $28,652 $30,540
Support Goods & Services 0 57 100 101 100
TOTAL $0 $12,144 $30,640 $28,753 $30,640
133
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 1999 -2000
• To maintain and adequately fund the current street lights throughout Woodland
Acres.
Significant Budget Changes
No significant budget changes.
134
WOODLAND ACRES STREET LIGHT AREA
REVENUES AND EXPENDITURES
Expenditures
Personnel Services $0
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
0
3,000
TOTAL $5,083
$4,990
$10,470
Property Taxes
$8,834
$9,821
$0
$0
$0
State Revenue Sharing
137
157
90
89
90
Interest Earnings
2,183
2,486
2,000
2,145
2,000
Use of Fund Balance
0
0
8,380
0
8,380
TOTAL
$11,154
$12,464
$10,470
$2,234
$10,470
Expenditures
Personnel Services $0
$4,990
$0
$0
$0
Electricity 5,083
0
7,470
5,065
7,470
Capital Outlay 0
0
3,000
0
3,000
TOTAL $5,083
$4,990
$10,470
$5,065
$10,470
135
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 1999 -2000
• 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 r.
and increase audience /membership support.
Significant Budget Changes
We will realize a maintenance budget by off - setting the loss of federal funds and the
decrease of state funds with an increase in local earned income and private contributions, and an
increase in fundraising activities.
136
KODIAK ARTS COUNCIL
REVENUES AND EXPENDITURES
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
15,580
Insurance and Bonding
797
1,267
Council Reimbursement $69,210
$66,028
$69,610
$44,696
$ 69,380
TOTAL $69,210
$66,028
$69,610
$44,696
$69,380
Expenditures
Personnel Services
$52,395
$52,395
$52,400
$34,736
$52,400
Employee Benefits
16,021
14,695
15,810
6,620
15,580
Insurance and Bonding
797
1,267
1,400
981
1,400
TOTAL
$69,213
$68,357
$69,610
$42,337
$69,380
PERFORMANCE INDICATORS
Membership
(corporations, businesses, families & individuals)
Audiences:
Community Performances
Student/School Events
Classes/Workshops/Exhibits
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
780
795
795
795
8,800
9,065
9,065
9,150
6,370
6,500
6,500
6,500
2,150
2,215
2,215
2,225
137
138
PROGRAM BUDGET SUMMARY
FACILITIES FUND
'
Program Description
This fund was established with the proceeds from the sale of Shuyak Island. The
Borough entered into an agreement with the Exxon Valdez Oil Spill Trustee Council to sell all of
'
its rights on Shuyak Island for $42 million to the State of Alaska. The Borough received $8 million
in fiscal year 1996, $2,194,266 in fiscal year 1997, $4,000,000 in fiscal years 1998 and 1999,
and will receive the balance as follows:
t
FY00 $ 4,000,000
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 1999 -2000
• The Borough would like to realize a 5.5% rate of return on our investments in FY
2000.
Significant Budget Changes
No significant budget changes.
138
FACILITIES FUND
$0
$0
$4,250,000
$4,148,720
$4,148,720
Operating Transfers
REVENUES AND EXPENDITURES
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
100,000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
300,640
Capital Projects
0
185,000
296,000
Interest Earnings
$213,749
$505,398
$726,000
$681,413
$750,000
Proceeds - Shuyak Island
2,194,266
4,000,000
4,000,000
4,000,000
4,000,000
TOTAL
$2,408,015
$4,505,398
$4,726,000
$4,681,413
$4,750,000
Expenditures
Support Goods and Services
$0
$0
$4,250,000
$4,148,720
$4,148,720
Operating Transfers
Building and Grounds
0
0
180,000
100,000
100,000
Debt Service
81,500
0
0
300,640
300,640
Capital Projects
0
185,000
296,000
200,640
200,640
TOTAL
$81,500
$185,000
$4,726,000
$4,750,000
$4,750,000
139
TOURISM DEVELOPMENT
PROGRAM BUDGET SUMMARY
�J
Program Description I
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 1999 -2000 '
• To fund a variety of tourism packages available within the Kodiak Island Borough.
Significant Budget Changes
No significant budget changes.
140 1
TOURISM DEVELOPMENT
REVENUES AND EXPENDITURES
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
A
B
ACTUAL
B
Revenues
35,400
Village portion
0
0
Bed Tax Revenue $11,300
$37,247
$32,000
$39,609
$40,200
Interest Earnings 0
26
100
0
200
TOTAL $11,300
$37,273
$32,100
$39,609
$40,400
Expenditures
Contracted Services
$0
$0
$0
$10,000
$0
Kodiak Convention Bureau
0
29,100
27,100
28,600
35,400
Village portion
0
0
5,000
0
5,000
Support Goods & Services
0
167
0
(4)
0
TOTAL
$0
$29,267
$32,100
$38,596
$40,400
141
DEBT SERVICE FUNDS
DEBT SERVICE FUND
' SCHEDULE OF GENERAL OBLIGATION BOND INDEBTEDNESS
' PRINCIPAL AND INTEREST REQUIREMENTS
Outstanding FY 2000 Requirements Outstanding
' Balance Balance
July -1 -1999 Principal Interest June -30 -2000
' General Obligation
School Bonds 1989 $ 2,235,000 $ 1,080,000 $ 155,910 $ 1,155,000
General Obligation
' Bonds Series 1993 6,055,000 760,000 271,308 5,295,000
General Obligation
' Bonds Series 1994 520,000 0 28,080 520,000
General Obligation
' Bonds Series 1998 9,590,000 45,000 410,610 9,545,000
Total $ 18,400,000 $ 1,885,000 $ 865,908 $ 16,515,000
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 U S
' STATE REVENUES
School Debt Reimbursement. AS: 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 FY2000 is $1,426,690.
' TRANSFERS FROM OTHER FUNDS
There is a transfer of $777,030 from the General Fund and $300,640 from the Facilities 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.
t
t - 143
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 1999 -2000
• 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
410 363
" I
298
1991 1992 1993
1,502
1994 1995 1996 1997 1998 1999 2000
144
1,560 y FiF
DEBT SERVICE - EDUCATION AND HEALTH
REVENUES AND EXPENDITURES
Revenues
State Shared Revenues
Debt Reimbursement - current
Debt Reimbursement - 2 yr lag
Alaska Cigarette Tax
Interest Earnings
Other
Use of Fund Balance
Transfers In
Proceeds on Bond Refund
TOTAL REVENUES
Expenditures
EDUCATION
Support Goods and Services
Principal Payments
Loan Payable - EPA
School Bonds - 1989
General Obligation 1993
General Obligation 1998
Interest Payments
School Bonds - 1989
General Obligation - 1993
General Obligation - 1994
General Obligation - 1998
Refunded Bond Expenses
SUBTOTAL EDUCATION
HOSPITAL
Support Goods & Services
Principal - 1993A GO Bond
Principal - 1998
Interest - 1993A GO Bond
Interest - 1994A GO Bond
Principal - 1998
Refunded Bond Expenses
Operating Expense
Karluk Clinic Loan
SUBTOTAL HOSPITAL
TOTAL EXPENDITURES
F.Y. 1997 F.Y. 1998 F.Y. 1999 F.Y. 1999 F.Y. 2000
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
1,586,899
1,466,104
1,522,480
1,634,098
1,426,690
0
117,158
0
16,500
0
71,232
68,070
70,000
0
70,000
77,107
14,840
10,000
0
4,000
25
0
0
1,834
0
0
0
228,420
0
221,230
1,016,780
1,019,400
1,024,270
1,024,270
1,077,670
0
0
0
9,764,236
0
$2,752,043
$2,685,572
$2,855,170
$12,440,938
$2,799,590
$2,054
$2,080
$29,700
$964
$27,700
20,833
20,833
20,840
20,833
20,840
890,000
945,000
1,015,000
1,015,000
1,080,000
330,000
350,000
370,000
370,000
385,000
0
0
0
75,000
25,000
320,938
258,311
190,930
190,928
118,380
188,060
169,910
151,540
149,889
137,110
275,215
275,215
275,220
151,377
14,000
0
0
0
30,899
207,440
0
0
0
4,932,243
0
$2,027,100
$2,021,349
$2,053,230
$6,937,133
$2,015,470
$0
$0
$ 1 6,700
$648
$16,700
325,000
345,000
360,000
360,000
375,000
0
0
0
75,000
20,000
184,230
166,355
148,240
149,889
134,210
269,496
269,495
269,500
148,788
27,540
0
0
0
30,269
203,170
0
0
0
4,831,994
0
1,146,713
0
0
0
0
0
0
7,500
0
7,500
$1,925,439
$780,850
$801,940
$5,596,588
$784,120
$3,952,539 $2,802,199 $2,855,170 $12,533,721 $2,799,590
145
PROGRAM BUDGET SUMMARY
DEBT SERVICE — OTHER
Program Description
This department was set up to handle the long -term portion of the accrued vacation of Kodiak Island Borough
employees.
Goal
To always have sufficient funds to cover the long -term portion of the employees' accrued vacations.
Objectives for 1999 -2000
• To have funds available to cover the long -term portion of the employees' accrued vacations.
Significant Budget Changes
No significant budget changes.
146
DEBT SERVICE - OTHER
$0
$0
$9,000
$0
$9,000
Transfers Out:
REVENUES AND EXPENDITURES
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
32,632
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUD
Revenues
0
Land Sale Fund
0
1,320
0
Transfers In:
0
Buildings and Grounds
0
499
0
General Fund KIB
$0
$14,507
$9,000
$0
$9,000
Day Care Assistance
1,040
0
0
0
0
Building and Grounds
544
0
0
0
0
Bayside Fire Station
1,420
0
0
990
0
TOTAL TRANSFERS IN
$3,004
$14,507
$9,000
$990
$9,000
Expenditures
Employee Benefits
$0
$0
$9,000
$0
$9,000
Transfers Out:
General Fund
9,672
0
0
32,632
0
Mental Health
913
100,088
0
0
0
Land Sale Fund
0
1,320
0
7,220
0
Buildings and Grounds
0
499
0
718
0
Fire Service
0
11
0
0
0
TOTAL EXPENDITURES
$10,585
$113,105
$9,000
$40,570
$9,000
147
Debt Service Fund Balance
8,000,000
7,307,730
7,000,000
6,556,480
6,000,000 5,847,171
5,000,000
4,133,559
4,000,000
3,000,000
2,000,000
1,000,000
2,075,768
M 1,750,067
549,570 432,942
_ 340,159 241,067
1991 1992 1993 1994 1995 1996 1997 1998 1999 2000
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.
148
CAPITAL PROJECTS FUNDS
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 1999 -2000
• 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
New Borough- funded FY2000 projects include:
High School Roof Repair $200,640
Bayside Underground Electrical $ 22,000
149
Capital Projects
$ 35,000 $
FY 1999
Completed
79 Crab Analog Report
FY 2000
10,000
Current
Fund 410 - Borough Capital Projects:
L -T -D Budget
Projects
150,000
Additions
Project Cost
Revenues:
140,000
114 State Airport Improvements
11,000
-
11,000
115 Chiniak Tsunami Siren
30,000
Interest Earnings
$
866,774
$ 165,700
$
3,000
$
701,074
Total Revenues
$
866,774
$ 165,700
$
1,269,450
$
701,074
Operating Transfers In:
4,200
133 Red Cross Building Repairs
12,000
12,000
145 Computer Software Acquisition
590,000
General Fund
$
1,406,880
$ -
$
22,000
$
1,428,880
Facilities Fund
72,800
296,000
10,000
10,000
200,640
155 Chiniak School Exit Roof
496,640
Debt Service
73,248
33,000
33,000
-
158 Unified Fire Service District Study
73,248
KIBSD
31,055
-
26,500
26,500
170 Bayside Fire Dept. Fuel Tank Removal
-
Service District No. 1
5,000
-
42,000
42,000
-
172 Nixon Ranch Road Project
-
Unified Fire Service Study
23,000
21,055
75,000
75,000
174 Bayside Storage Addition & Engine Bay
21,055
Bayside Fire Department
325,000
400,000
25,000
-
183 School Freezer Relocation
400,000
Total Operating Transfers In
$
2,197,183
$ -
$
222,640
$
2,419,823
Total Revenues
$
3,063,957
$ 165,700
$
222,640
$
3,120,897
Projects:
78 H.S. Library Roof Repair
$ 35,000 $
35,000 $
$
79 Crab Analog Report
10,000
10,000
-
85 Village Metals Removal
150,000
-
150,000
105 Anton Larsen Dock
140,000
140,000
114 State Airport Improvements
11,000
-
11,000
115 Chiniak Tsunami Siren
30,000
30,000
-
117 Heliopad Striping
3,000
-
3,000
121 New Ambulance Purchase
24,000
24,000
128 Peterson Addition (Match)
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
72,800
-
72,800
153 Kodiak Middle School Gym Roof
10,000
10,000
- -
155 Chiniak School Exit Roof
5,700
5,700
156 Port Lions Basketball Court
33,000
33,000
-
158 Unified Fire Service District Study
31,055
-
31,055
159 Borough Parks
26,500
26,500
170 Bayside Fire Dept. Fuel Tank Removal
5,000
-
5,000
171 Womens Bay Fuel Tank Removal
42,000
42,000
-
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
High School Roof Repair
-
200,640 200,640
Bayside Underground Electrical
-
22,000 22,000
Transfers Out - Fund 420
16,252
- 16,252
Transfers Out - Fund 425
-
-
Transfers Out - Fund 430
-
- -
Total Borough Projects
165,700 $
222,640 $ 3,120,897
$ 3,063,957 $
150
Previous
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
Year's Ac tiv i ty
FY 2000
FY 2001
FY 2002
FY 2003
F Y 2004
$ -
$ 701,074
$ -
$ -
$ -
$ "
$ -
$ 701,074
$ -
$ -
$ -
$ -
$ -
$ 1,428,880
$ -
$ -
$ -
$ -
-
496,640
-
73,248
-
-
-
21,055
-
400,000
-
-
-
$ -
$ 2,419,823
$ -
$ -
$ -
$ -
$ -
$ 3,120,897
$ -
$
111,414
13,586
25,000
-
-
-
$137,790
2,210
-
60
10,940
-
-
-
-
-
3,000
-
-
-
24,000
-
-
1,120,989
148,461
-
-
4,200
-
6,777
5,223
-
-
431,781
131,000
27,219
-
- -
15,942
39,058
-
-
-
5,876
66,924
27,980
3,075
-
-
3,031
23,469
-
5,000
-
-
-
200
22,800
-
-
- -
48,200
26,800
-
-
- -
20
324,980
-
-
- -
8,239
16,761
-
-
- -
30,418
9,582
-
-
-
-
200,640
-
-
- -
-
22,000
16,252
-
-
- -
$
- $
$ 76,219
$ 1,095,961
$ 1,948,717
151
Kodiak Island Borough
Capital Improvements Program '
Fiscal Years 1999 -00 through 2003 -04
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
'
Expenditure Category Estimated Prior Years
Project
1999 -2000 200 -01 2 -02 200 -03 200 -04
Total Cost Expenditures
Balance
1999 -2000 2000 -01 2001 -02 2002 -03 2003 -04
Administration $ 10,000 $ 8,637
$ 1,363
$ 1,363 $ - $ - $ - $
Land - -
-
-
Site investigation - -
-
- - - - -
Design Services - -
(10,900)
- - - -
Construction 90,000 102,777
(12,777)
- - - -
Equipment - -
-
-
Other Services 50,000
50,000
12,223 25,000
- - -
Contingency - -
-
- - '
$ 2,210
Overhead - -
-
- - -
Totals $ 150,000 $ 111,414
$ 38,586
$ 13,586 $ 25,000 $ - $ $
Cost Beyond 5 -year program: None
Cost Beyond 5-year program: None
Y Y P 9
'
Source of Funding: General Revenue Funding
Source of Funding: General Revenue Funding
Operating Budget Effect: None
Operating Budget Effect: None
,
Protect Title: Anton Larsen Dock
Project Number: 105
Proj
1
Project Description: Repair Anton Larsen dock
Expenditure Category Estimated Prior Years
Project
T Cost Expe nditures
Bala
1999 -2000 200 -01 2 -02 200 -03 200 -04
Administration $2,500 $5,807
$ (3,307)
$ - $ - $ - $ - $ -
Land - -
-
- - - - -
Site investigation - -
-
- - - -
Design Services 5,000 507
Construction 130,000 120,576
4,493
9,424
- - - -
2,210 - - - -
Equipment - 10,900
(10,900)
- - - -
Other Services - -
-
- - - -
Contingency 2,500 -
2,500
- - -
Overhead - -
-
- - -
Totals $140,000 $137,790
$ 2,210
$2,210 $ - $ - $ - $ -
Cost Beyond 5-year program: None
Y Y P 9
Source of Funding: General Revenue Funding
Operating Budget Effect: None
.
152
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 1999 -00 through 2003 -04
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 1999 -2000 2000 -01 2001 -02 2002 -03 2003 -04
Administration
$ -
$ 60
$ (60) $ - $ - $ - $ - $ -
Land
-
-
- "
Site investigation
-
-
Design Services
-
-
- - "
Construction
11,000
-
11,000 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: None
Project Title: Helipad Striping
Project Description: Paint stripes on the helipad.
Project Number: 117
Expenditure Category
Estimated
Prior Years
Project
Total Co
Expenditures
Bala 1 999 -2000 2000 - 01 200 -02 20 -03 2003 - 04
Administration
$ -
$
$ - $ - $ - $ $ $ "
Land
-
Site investigation
-
Design Services
-
-
- - '
Construction
3,000
-
3,000 3,000 - - - -
Equipment
-
- - -
Other Services
-
Contingency
-
-
- - -
Overhead
-
-
-
Totals
$ 3,000
$ -
$ 3,000 $ 3,000 $ - $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
153
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 1999 -00 through 2003 -04
Fund 410
Project Title:
New Ambulance Purchase
Project Number: 121
Project Description:
Established as a savings account in order to purchase an ambulance.
Design and construct six additional classrooms at Peterson Elementary.
This ambulance will be purchased with the City of Kodiak.
This is the local portion of the project.
Expenditure Category
Estimated Prior Years Project
Expenditure Category
Estimated Prior Years
Total Cost Expenditures Balance
1999 -2000 2000 -01 2001 -02 2002 -03 2003 -04
Administration
$ $ $
$ $ $ $ $
Land
Administration
$ 50,137 $ 56,700
Site investigation
$ - $ $ $ $
Land
Design Services
Construction
- -
Equipment
24,000 24,000
24,000
Other Services
- -
-
Contingency
70,265
48,461
Overhead
- -
-
Totals
$ 24,000 $ $ 24,000
$ $ 24,000 $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
Project Title:
Peterson Addition (Match)
Project Number: 128
Project Description:
Design and construct six additional classrooms at Peterson Elementary.
This is the local portion of the project.
Expenditure Category
Estimated Prior Years
Project
Total Cost Expenditures
Balance
1999 -2000 2000 -01 2001 -02 2002 -03 2003 -04
Administration
$ 50,137 $ 56,700
$ (6,563)
$ - $ $ $ $
Land
- -
Site investigation
- -
Design Services
65,000 80,241
(15,241)
-
Construction
1,054,313 984,048
70,265
48,461
Equipment
- -
-
-
Other Services
Contingency
Overhead
- -
-
Totals
$ 1,169,450 $ 1,120,989
$ 48,461
$ 48,461 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
�l
i
1
154
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 1999 -00 through 2003 -04
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
Total Cost Expenditures Balance 1999 -2000 2000 -01 2001 -02 2002 -03 2003 -04
Administration $ 200 $ - $ 200 $ 200 $ - $ - $ - $ -
' Land - _ -
Site investigation
Design Services - - - - -
' 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
Prior Years
Project
Total Cost
Expenditures
Balance 1999 -2000 2 -01 2 0 0 1 -02 2 -03 2 0 0 3 -04
Administration
$ 1,000
$ 188
$ 812 $ - $ - $ - $ - $ '
Land
-
-
-
Site investigation
-
-
- - -
Design Services
-
6,589
(6,589) -
Construction
11,000
-
11,000 5,223 - - - -
Equipment
-
-
- - "
Other Services
-
-
- - -
Contingency
-
-
- - -
Overhead
-
-
- -
Totals
$ 12,000
$ 6,777
$ 5,223 $ 5,223 $ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
155
Kodiak Island Borough
Capital Improvements Program '
Fiscal Years 1999 -00 through 2003 -04
Fund 410
Operating Budget Effect: None I
Project Title: BMXBike Trail Project Number: 146
Project Description: Construct a bike trail for public use.
Expenditure Category
Estimated
Prior Years
'
Project Title: Computer Software Acquistion
Administration
Projecr Number: 145
Expe nditures
$ 5,553
Project Description: Acquire computer software (HTE and Neworld Systems) for all Borough operations.
Expenditure Category Estimated Prior Years
Project
-
,
Total Cost Expenditures
Balance
1999 -2000 2000 -01 2001 -02 2002 -03 2003 -04
-
Administration $ - $ 2,208
$ (2,208)
$ - $ - $ - $ $ -
-
Land - -
- -
=
Construction
Site investigation - -
-
- -
Design Services - -
-
-
- - "
Construction - -
-
- -
-
-
Equipment 590,000 394,170
195,830
131,000 27,219 - - -
-
Other Services - 35,403
(35,403)
- - - - -
Totals
Contingency - -
-
-
Overhead - -
-
- "
Totals $ 590,000 $ 431,781
$ 158,219
$ 131,000 $ 27,219 $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None I
Project Title: BMXBike Trail Project Number: 146
Project Description: Construct a bike trail for public use.
Expenditure Category
Estimated
Prior Years
Project
Administration
Total Cost
$ 15,000
Expe nditures
$ 5,553
Ba l a nce 199 -2000 200 -01 200 -02 2002 -03 20 03 -04
$ 9,447 $ - $ - $ - $ - $ -
Land
-
-
- -
Site investigation
-
-
- - -
Design Services
-
-
- -
Construction
40,000
10,389
29,611 39,058 - - - -
Equipment
-
-
- - "
Other Services
Contingency
-
-
-
-
- - -
- - -
Overhead
-
-
- - -
Totals
$ 55,000
$ 15,942
$ 39,058 $ 39,058 $ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
7
156 1
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 1999 -00 through 2003 -04
Fund 410
Project Title: High School Roof Replacement Design Project Number: 152
Project Description: Replacement roof at high school.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Total Cost
Expenditures
Balance
1999 -2000 2000 -01 2001 -02 2002 -03 2003 -04
Administration
$ 2,800
$ 82
$ 2,718
$ 2,718 $ - $ - $ - $ -
Land
-
-
-
-
Site investigation
-
-
-
- '
Design Services
65,000
-
65,000
64,000 - - - -
Construction
5,000
5,794
(794)
- - - - -
Equipment
-
-
-
-
Other Services
-
-
- -
Totals
Contingency
-
-
-
-
Overhead
-
-
-
- -
Totals
$ 72,800
$ 5,876
$ 66,924
$ 66,718 $ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
Project Title: Unified Fire Service District Study Project Number: 158
Project Description: A feasiblity study on combining fire districts.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
B 1999 -2000 200 -01 200 -02 200 -03 2003 - 04
Administration
$ 31,055
$ 27,980
$ 3,075 F 3,075 $ - $ - $ - $ -
Land
-
-
- - '
Site investigation
-
-
- - - - "
Design Services
-
-
- - - '
Construction
-
-
- - - - "
Equipment
-
-
- - - '
Other Services
-
-
- - - '
Contingency
-
-
- - - - - '
Overhead
-
-
- -
Totals
$ 31,055
$ 27,980
$ 3,075 $ 3,075 $ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1 157
Kodiak Island Borough
Capital Improvements Program '
Fiscal Years 1999 -00 through 2003 -04
Fund 410
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
Project Title:
Project Description:
Expenditure Category
Administration
Land
Site investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
Totals
Bayside Fire Dept. Fuel Tank Removal Project Number: 170
Removal of two fuel tanks at Bayside Fire Department.
Estimated Prior Years Project
Total Cost Expenditures Balance 1999 -2000 2000 -01 2001 -02 2002 -03 2003 -04
$ 250 $ $ 250 $ 250 $ $ $ $
4,750 4,750 4,750
$ 5,000 $ $ 5,000 $ 5,000 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
158
,
Project Title:
Borough Parks
Project Number: 159
Project Description:
Renovation of Borough parks.
'
Expenditure Category
Estimated Prior Years
Project
Total Cost Expenditures
Balance
1999 -2000 2000 -01 2001 -02 2002 -03 2003 -04
Administration
$ 6,500 $
$ 6,500
$ 6,500 $ $ $ $
Land
-
-
-
Site investigation
Design Services
-
-
-
Construction
20,000 3,031
16,969
16,969
Equipment
- -
-
-
Other Services
Contingency
Overhead
- -
-
Totals
$ 26,500 $ 3,031
$ 23,469
$ 23,469 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
Project Title:
Project Description:
Expenditure Category
Administration
Land
Site investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
Totals
Bayside Fire Dept. Fuel Tank Removal Project Number: 170
Removal of two fuel tanks at Bayside Fire Department.
Estimated Prior Years Project
Total Cost Expenditures Balance 1999 -2000 2000 -01 2001 -02 2002 -03 2003 -04
$ 250 $ $ 250 $ 250 $ $ $ $
4,750 4,750 4,750
$ 5,000 $ $ 5,000 $ 5,000 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
158
i
Kodiak Island Borough
' Capital Improvements Program
Fiscal Years 1999 -00 through 2003 -04
Fund 410
' Project Title:
Nixon Ranch Road Project
Prior Years
Project Number: 172
Project Description:
Regrade existing road and install new driveway culverts
Total Cost
' Expenditure Category
Estimated Prior Years
Project
Administration
$ 5,000
Total Cost Expenditures
Balance
1999 -2000 2000 -01 2001 -02 2002 -03 2003 -04
Administration
$ 1,500 $ -
$ 1,500
$ 1,500 $ $ - $ $ -
Land
- _
-
-
Site investigation
-
Design Services
_
Design Services
1,500 200
1,300
1,300 - - - -
Construction
20,000 -
20,000
20,000 - - - -
'
Equipment
-
-
-
Other Services
Other Services
2,000
-
Contingency
- -
-
- -
Overhead
- -
-
= -
'
Totals
$ 23,000 $ 200
$ 22,800
_
$ 22,800 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
Project Title: Bayside Classroom Equipment Project Number: 173
Project Description: Divider wall for classroom
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
B
1999 -2000 200 -01 2 0 0 1 -02 2 -03 200 -04
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
0 - 6,800 $ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
159
r
Kodiak Island Borough
Capital Improvements Program '
Fiscal Years 1999 -00 through 2003 -04
Fund 410
1
Operating Budget Effect: None
Project Title: State Fair & Rodeo Water Project Project Number: 182
Project Description: Upgrade water system.
Expenditure Category
1
Prior Years
Cost Beyond 5 -year program: None
r
Project Title:
Bayside Storage Addition & Engine Bay
Total Cost
Project Number: 174
Balance
Project Description:
Addition of storage room for classroom and other equipment,
Administration
$ 5,000
additon of one engine bay, install sprinkler system in classroom.
,
Expenditure Category
Estimated Prior Years
Project
-
-
-
To tal Cost Expen ditures
Bala
1999 -2000 200 -01 200 -02 2 -03 200 -04
-
Administration
$ 20,000 $ 20
$ 19,980
$ 19,980 $ - $ - $ - $ -
Design Services
Land
- -
2,000
-
Site investigation
- -
-
-
14,761 - -
Design Services
27,500 -
27,500
27,500 - - - -
-
Construction
275,000 -
275,000
275,000 - - - -
8,239
Equipment
- -
-
2,500 - - - -
-
Other Services
2,500 -
2,500
- - - - -
Overhead
Contingency
- -
-
-
Overhead
$ 25,000
$ 8,239
$ 16,761
$ 16,761 $ - $ - $ - $ -
Totals
$ 325,000 $ 20
$ 324,980
$324,980 $ - $ - $ - $ -
Operating Budget Effect: None
Project Title: State Fair & Rodeo Water Project Project Number: 182
Project Description: Upgrade water system.
Expenditure Category
1
Prior Years
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
Project Title: State Fair & Rodeo Water Project Project Number: 182
Project Description: Upgrade water system.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
1999 -2000 2000 -01 2001 -02 2002 -03 2003 -04
Administration
$ 5,000
$ -
$ 5,000
$ 2,000 $ - $ - $ - $ -
Land
-
-
-
- "
Site investigation
-
-
-
- -
Design Services
2,000
-
2,000
- - - - -
Construction
18,000
-
18,000
14,761 - -
Equipment
-
-
-
-
Other Services
-
8,239
(8,239)
- - - -
Contingency
-
-
Overhead
-
-
-
-
Totals
$ 25,000
$ 8,239
$ 16,761
$ 16,761 $ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
r
160 1
Kodiak Island Borough
' Capital Improvements Program
Fiscal Years 1999 -00 through 2003 -04
Fund 410
Project Title: High School Roof Repair Project Number:
Project Description: Repair a leaking section of the high school roof
Expenditure Category
Project Title: School Freezer Relocation
Prior Years
Project Number: 183
Project Description: Provide a 45 x 55 concrete slab at school district maintenance to consolidate their freezers
1
Expenditure Category Estimated Prior Years
Project
1999 -2000 2000 -01 2001 -02 2 -03 2003 -04
Administration
Total Cost Expenditures
Balance
1 999 -2000 2000 -01 2001 -02 2 -03 2003 -04
$ 12,000 $ - $ -
Administration $ 15,000 $ 1,159
$ 13,841
$ - $ - $ - $ - $ '
'
Land - _
-
Site investigation
Design Services
-
Design Services - -
-
-
Construction
Construction 25,000 29,259
(4,259)
- - - - -
'
Equipment
-
-
-
Other Services
Other Services
-
Contingency - -
-
-
8,640
Overhead - -
-
-
'
Totals $ 40,000 $ 30,418
$ 9,582
$ $ $ $ $
'
Cost Beyond 5 -year program: None
$ 200,640
$
$ 200,640
Source of Funding: General Revenue Funding
Operating Budget Effect: None
Project Title: High School Roof Repair Project Number:
Project Description: Repair a leaking section of the high school roof
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance
1999 -2000 2000 -01 2001 -02 2 -03 2003 -04
Administration
$ 12,000
$ -
$ 12,000
$ 12,000 $ - $ -
Land
-
-
-
-
Site investigation
Design Services
-
-
-
- "
Construction
180,000
-
180,000
180,000 - - - -
Equipment
-
-
-
- - -
Other Services
-
-
- - - -
Contingency
8,640
-
8,640
8,640 - - -
Overhead
-
-
-
-
Totals
$ 200,640
$
$ 200,640
$200,640 $ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: Facilities Fund
Operating Budget Effect: None
161
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 1999 -00 through 2003 -04
Fund 410
Project Title:
Project Description:
Expenditure Category
Administration
Land
Site investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
Totals
Bayside Underground Electrical Project Number:
Replace power pole with underground electric.
Estimated Prior Years Project
Total Cost Expenditures Balance 1999 -2000 2000 -01 2001 -02 2002 -03 2003 -04
$ - $ - $ - $ - $ - $ - $ - $ -
22,000 - 22,000 22,000 - -
$ 22,000 $ $ 22,000 $ 22,000 $ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: General Fund
Operating Budget Effect: None
162
Capital Projects
Fund 420 - School Bond Projects:
Revenues:
Interest Earnings
Proceeds of 1986 Bonds
Transfer in - Fund 410
Total Revenues
Projects:
39 Peterson Elementary
Transfer to Fund 300
Total Bond Projects
FY 1999 Completed FY 2000
L -T -D Budget Pr Budget
$ 379,588 $ 379,588 $
419,600 419,600 -
188,392 188,392
$ 987,580 $ 987,580 $ -
$ 937,580 $ 937,580 $ -
50,000 50,000 -
$ 987,580 $ 987,580 $
In Fiscal Year 1999, Project #39, Peterson Elementary, was closed out. This was the last project in this fund. The North Star
Elementary School project was also recently completed.
163
Capital Projects
FY 1999
Completed
FY 2000
Fund 425 - Hospital Bonds:
L -T
-D Budget
Projects
Budget
Revenues:
Interest Earnings
$
1,088,135
$
1,088,135
$
Proceeds of 1993 Bonds
4,528,470
4,528,470
Proceeds of 1994 Bonds
4,757,749
4,757,749
Revenue Anticipation Notes
-
-
Signet Loan Proceeds
-
-
Murdock Charitable Trust
250,000
250,000
Total Revenues
$
10,624,354
$
10,624,354
$
Operating Transfers In
Transfer in Fund 300
$
1,146,712
$
1,146,712
$
Transfer in Fund 410
830,532
830,532
Transfer in Fund 440
2,800,000
2,800,000
Transfer in Fund 540
2,500,000
2,500,000
Residual Equity Transfer
1,405,646
1,405,646
Total Transfers
8,682,890
8,682,890
Total Revenues/Transfers
$
19,307,244
$
19,307,244
$
Projects:
95/166 Kodiak Island Hospital $ 18,007,244 $ 18,007,244 $
Transfer Hospital Enterprise Fund 1,300,000 1,300,000
Total Expenditures/Transfers $ 19,307,244 $ 19,307,244 $
The new hospital was completed this year. This new state -of- the -art facility provides services on the island that
could only be achieved off - island in the past. Medical and support staff are employed by Providence Health Care
Systems. A profitable service is now being provided to the community.
164
Capital Projects
Fund 426 -Near Island Research
Revenues:
Interest Earnings
Advance Lease Payment
Dept of Commerce Grant (NOAH)
NOAA Grant
State of Alaska (University)
Revenue Bonds
Transfers In - Fund 276
Total Revenue
Projects:
124 Near Island Research Facility
Transfers Out, Fund 555
Total Expenditures(Transfers
Construction was completed on the Kodiak Fisheries Research Center (KFRC), which is a 45,937 square foot,
multi- agency laboratory and office building located on Near Island. The KFRC has a marine biology focus and is
unique because it brings together three primary fisheries research agencies — National Marine Fisheries Service,
Alaska Department of Fish and Game, and University of Alaska Fairbanks.
Each agency occupies it's own office and/or lab space and shares four conference rooms. A separate 6 -unit
housing building can accommodate visiting scientists.
A two level Interpretive Center is another unique feature of the building and includes an aquarium, touch tank and
graphic panel displays describing local marine life.
165
FY 1999
Completed
FY 2000
L -T -D Budget
Projects
Bu
$
385,000
$ 385,000
$ -
3,000,000
3,000,000
-
465,000
465,000
-
3,000,000
3,000,000
6, 0 00, 000
6,000,000
-
$
12,850,000
$ 12,850,000
$ -
$
11,550,000
$ 11,550,000
$ -
1,300,000
1,300,000
-
$
12,850,000
$ 12,850,000
$ -
Construction was completed on the Kodiak Fisheries Research Center (KFRC), which is a 45,937 square foot,
multi- agency laboratory and office building located on Near Island. The KFRC has a marine biology focus and is
unique because it brings together three primary fisheries research agencies — National Marine Fisheries Service,
Alaska Department of Fish and Game, and University of Alaska Fairbanks.
Each agency occupies it's own office and/or lab space and shares four conference rooms. A separate 6 -unit
housing building can accommodate visiting scientists.
A two level Interpretive Center is another unique feature of the building and includes an aquarium, touch tank and
graphic panel displays describing local marine life.
165
CAPITAL PROJECTS
FY 1999
Completed FY 2000
Current
Fund 430 -State Capital Grants
L -T -D Budget
Projects Additions
Project Cost
Revenues:
164 KIB Waste Management Implement
1,857,100
1,857,100
EVOSTC Funding
$ 250,000
$ $
$ 250,000
Clean Water Grant/DEC
50,000
169 Clean Water Fund /Karluk Construction
50,000
Loan Proceeds - Karluk Clean Water Project
350,000
70,000 70,000
350,000
KIB Waste Management Implementation
1,857,100
-
1,857,100
Landfill Closeout/Leachate Treatment
3,000,000
178 Karluk Clinic
3,000,000
Peterson Matching Grant #1 & #2
270,833
130,000
270,833
Anton Larsen Bay Trail
70,000
70,000
-
Island Lake Creek Trail Extension
25,000
25,000
-
Anton Larsen Bay Boat Ramp
400,000
-
400,000
Karluk Clinic Grant
197,000
197,000
Peterson Matching Grant #3
130,000
130,000
Health & Social Services
-
-
Department of Agriculture
10,000
10,000
Oil Spill Response Equipment
400,000
400,000
Interest Earnings
-
-
Operating Transfers:
General Fund
27,500
27,500
Land Sale
-
-
-
Total Revenues/Transfers In
$ 7,037,433
$ 95,000 $
$ 6,942,433
Projects:
139 Peterson Addition
$ 141,603 $ $
$ 141,603
142 Clean Water Fund /Karluk
50,000
50,000
143 EVOSTC Project
250,000
250,000
164 KIB Waste Management Implement
1,857,100
1,857,100
165 Landfill Closeout/Leachate Treatment
3,000,000
3,000,000
168 Peterson Matching Grant
129,230
129,230
169 Clean Water Fund /Karluk Construction
350,000
350,000
175 Anton larsen Bay Trail
70,000 70,000
-
176 Island Lake Creek Trail Extension
25,000 25,000
-
177 Anton Larsen Bay Boat Ramp
400,000 -
400,000
178 Karluk Clinic
224,500
224,500
179 Peterson Matching Grant #3
130,000
130,000
180 Welfare to Work
-
-
184 Oil Spill Response Equipment
400,000
400,000
181 Island Lake Creek Fish Passage
10,000 -
10,000
Total State Grant Projects
$ 7,037,433 $ 95,000 $
$ 6,942,433
166
a*
no
Previous
Year's Activity
Budgeted
Budgeted
Budgeted
Budgeted Budgeted
FY 2003 FY 2004
$ 225,725
$ 24,275
$ - $ _ $ _ $ _
22,864
27,136
- _ _ _
82,083
267,917
_ _ _ _
-
1,857,100
- _ _ _
835,781
2,164,219
- _ _ _
270,833
-
_ _
802
399,198
-
197,000
130,000
-
-
10,000
400,000
-
27,500
$ 1,995,588
$ 4,946,845
$ $ _ $
$ 141,603
$ (0)
$ - $ _ $
23,191
26,809
- _
238,777
11,223
- _ _
-
619,034
619,033 619,033
1,429,292
1,047,138
523,570 -
129,230
-
_
84,249
265,751
7,978
77,041
314,981
7,854
125,424
91,222
130,000
-
_
-
400,000
-
10,000
-
$ 2,192,175
$ 2,582,419
$ 1,548,806 $ 619,033 $
167
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 1999 -00 through 2003 -04 �.
Fund 430
Project Title:
Peterson Addition
Project Number: 139
Project Description:
Design and construct six additional classrooms at Peterson Elementary.
Expenditure Category
Estimated
Prior Years
Project
Project
Total Cost
Expenditures
Balance 1999 -2000
2000 -01 2001 -02 2002 -03
Administration
$ 41,603
$ 4,225
$ 37,378 $
$ $ $
Land
-
-
-
,.
Site investigation
-
-
6,798
(6,798)
Design Services
50,000
104,670
(54,670)
Equipment
Construction
50,000
32,708
17,292
Equipment
-
-
-
"
Other Services
Overhead
-
-
-
Contingency
$ 50,000
$ 23,191
$ 26,809 $ 10,000 $ $ $ $
Overhead
-
-
Totals
$ 141,603
$ 141,603
$ (0) $
$ $ $ .r
Cost Beyond 5 -year program: None
Source of Funding:
State Grant
Operating Budget Effect: None
Project Title:
Clean Water Fund
Project Number: 142
Project Description:
Design and prelimanary
construction of new Karluk landfill. ..
Expenditure Category
Estimated
Prior Years
Project
Total Cost
Expenditures
Balance 1999 -2000 2000 -01 2001 -02 2002 -03 2003 -04
Administration
$ 10,000
$ 15,790
$ (5,790) $ $ $ $ $
Land
-
-
Site investigation
-
Design Services
-
6,798
(6,798)
Construction
40,000
603
39,397
Equipment
-
-
- 10,000
Other Services
-
Contingency
Overhead
-
-
-
Totals
$ 50,000
$ 23,191
$ 26,809 $ 10,000 $ $ $ $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
168
Kodiak Island Borough
' Capital Improvements Program
Fiscal Years 1999 -00 through 2003 -04
Fund 430
' Project Title:
Exxon Valdez Oil Spill Grant
Prior Years
Expenditures
Project Number: 143
Project Description:
Develop an island wide waste management plann related to the Exxon Valdez oil spill.
' Expenditure Category
Estimated Prior Years
Project
$ -
$ 630,000
Total Cost Expenditures
Balance
1 -2000 2000 -01 2001 -02 2002 -03 2003 -04
Administration
$ 45,000 $ 38,264
$ 6,736
$ 6,736 $ $ - $ - $ -
Land
- -
_
_
i
'
investigation
-
_
Site
Design Services
5,000 513
4,487
4,487 - -
Construction
- _
-
- - -
'
Equipment
-
1,227,100
-
Other Services
200,000 200,000
409,033
409,033 - -
Contingency
- -
-
- -
Overhead
- -
-
-
'
Totals
$ 250,000 $ 238,777
$ 11,223
$ 11,223 $ $ $ $
Cost Beyond 5 -year program: None
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 EVOSTCproject.
Expenditure Category
Estimated
Tot al Cost
Prior Years
Expenditures
Project
B al a nce
1999 -2000
2000 -01
2 -02 200 -03 2 -04
Administration
$ 630,000
$ -
$ 630,000
$210,000
$ 210,000
$ 210,000 $ - $ -
Land
-
-
-
-
Site investigation
-
-
-
- -
Design Services
-
-
-
-
"
Construction
1,227,100
-
1,227,100
409,034
409,033
409,033 - -
Equipment
-
-
-
-
- '
Other Services
-
-
-
-
-
- -
Contingency
-
Overhead
-
-
-
-
-
"
Totals
$ 1,857,100
$ -
$ 1,857,100
$619,034
$ 619,033
$ 619,033 $ - $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
169
Kodiak Island Borough
Capital Improvements Program '
Fiscal Years 1999 -00 through 2003 -04
Fund 430
170 1
,
Project Title: Landfill Closeout/Leachate Treatment
f
Project Number: 165
Project Description: Leachate control. Stage 1 of landfill closeout
Total Cost Expe nditures Ba l a nce
1999 -2000 200 -01 2001 -02 200 -03 2 -04
'
Expenditure Category Estimated Prior Years
Project
Land - -
Total Cost Expe nditures
Balance
1 -2000 2000 -01 200 -02 20 02 -03 2 -04
Administration $ 10,000 $ 27,998
$ (17,998)
$ - $ - $ - $ - $ -
Construction 129,230 129,230
Land - -
-
- -
- -
Site investigation - -
Other Services - -
- - - -
Design Services 90,000 298,448
(208,448)
- - - - -
Overhead - -
Construction 2,900,000 1,102,846
1,797,154
1,047,138 523,570 - - -
- $ "
Equipment - -
-
- - -
Other Services - -
-
Cost Beyond 5 -year program: None
Contingency - -
-
- -
Overhead - -
-
- - -
Totals $ 3,000,000 $ 1,429,292
$ 1,570,708
$ 1,047,138 $ 523,570 $ - $
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
170 1
Project Title: Peterson Matching Grant
Project Number: 168
Project Description: Design and construct six additional classrooms at Peterson Elementary School.
Expenditure Category Estimated Prior Years Project
Total Cost Expe nditures Ba l a nce
1999 -2000 200 -01 2001 -02 200 -03 2 -04
Administration - - $
- - $ - $ $ $ -
Land - -
Site investigation - -
- - - - -
Design Services - -
- -
Construction 129,230 129,230
- -
Equipment - -
- -
Other Services - -
- - - -
Contingency - -
- - - -
Overhead - -
- - - -
Totals $ 129,230 $ 129,230 $
- $ "
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
170 1
1
Kodiak Island Borough
' Capital Improvements Program
Fiscal Years 1999 -00 through 2003 -04
Fund 430
' Project Title: Clean Water Fund /Karluk Construction Project Number: 169
Project Description: Construct a new landfill in Karluk.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
E xpenditures
Balance
1 -2000 2000 -01 2 0 0 1 -02 2002 -03 20 03 -04
Administration
$ 48,750
$ 3,769
$ 44,981
$ 44,981 $ - $ - $ - $ -
Land
-
-
Land
-
Site investigation
-
-
-
Design Services
-
-
-
- - - -
Construction
200,000
80,084
119,916
119,916 - - - -
Equipment
90,000
396
89,604
89,604 - - - -
Other Services
11,250
-
11,250
11,250 - - - -
Contingency
-
-
-
- - -
Overhead
-
-
- - - -
- - - -
Totals
$ 350,000
$ 84,249
$ 265,751
$ 265,751 $ - $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: State Grant/Loan
Operating Budget Effect: None
Project Title:
' Project Description:
Anton Larsen Bay Boat Ramp Project Number: 177
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
Prior Years
Project
T Cost
Expe nditures
Balance
1999 -2000
2 -01 200 -02 2 -03 200 -04
Administration
$ 25,000
$ 19
$ 24,981
$ 20,000
$ 4,981 $ - $ - $ -
Land
-
-
-
- - -
Site investigation
-
-
-
-
- -
Design Services
50,000
7,959
42,041
42,041
- - - -
Construction
310,000
-
310,000
-
310,000 - -
Equipment
10,000
10,000
10,000
- - - -
Other Services
5,000
-
5,000
5,000
- - - -
Contingency
-
-
-
-
Overhead
-
-
-
-
Totals
$ 400,000
$ 7,978
$ 392,022
$ 77,041
$ 314,981 $ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: State Grant with Federal monies
Operating Budget Effect: None
171
Kodiak Island Borough
Capital Improvements Program '
Fiscal Years 1999 -00 through 2003 -04
Fund 430
1
,
Project Title: Karluk Clinic
Project Number: 178
Project Description: Building a new health clinic in Karluk.
,
Expenditure Category Estimated Prior Years
Project
Total Cost Expe nditures
Balance
19 99 -2000 2 -01
2001 -02 2002 -03 2003 -04
Administration $ 10,000 $ 1,278
$ 8,722
$ 7,000 $ 1,722
$ - $ - $
Land - -
-
- -
'
Site investigation - 4,933
(4,933)
- -
Design Services 25,000 1,643
23,357
18,424 -
- -
Construction 170,000 -
170,000
100,000 70,000
- -
Equipment 14,500
14,500
- 14,500
- - -
Other Services 5,000 -
5,000
- 5,000
- - -
Contingency - -
-
- -
Overhead - -
-
- -
Totals $ 224,500 $ 7,854
$ 216,646
$125,424 $ 91,222
$ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
Project Title: Peterson Matching #3
Project Number: 179
Project Description: Design and construct six additional classrooms at Peterson Elementary School.
Expenditure Category Estimated Prior Years
Project
Total Cost Expenditures
Balance
1999 -2000 2000 -01
2001 -02 2 -03 2003 -04
Administration $ 30,000 $ -
$ 30,000
$ - $
$ - $ - $ -
Land - -
-
-
-
Site investigation -
-
- -
Design Services - 6,370
(6,370)
- - -
Construction 90,000 123,630
(33,630)
- -
-
Equipment 10,000 -
10,000
- -
- - -
Other Services - -
-
- -
-
Contingency - -
-
- -
-
Overhead - -
-
-
-
Totals $ 130,000 $ 130,000
$ -
$ - $ -
$ - $ - $ -
Cost Beyond 5 -year program: None
Source of Funding: State Grant
Operating Budget Effect: None
172
i
Kodiak Island Borough
Capital Improvements Program
Fiscal Years 1999 -00 through 2003 -04
Fund 430
Project Title: Island Lake Creek Fish Passage Project Number: 181
Project Description: Construction of a fish ladder to help fish get to Island Lake.
Expenditure Category
Estimated
Prior Years
Project
Total Cost
T Cost
Expen ditures
Balance
1999 -2000 2 -01 200 -02 2 0 0 2 -03 2003 -04
Administration
$ 1,500
$ -
$ 1,500
$ 1,500 $ - $ - $ - $ -
Land
-
-
-
- -
Site investigation
-
-
-
'
Design Services
500
-
500
500 - -
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
Project Title: Oil Spill Response Equipment Project Number: 184
Project Description: Purchase of oil spill response equipment
Expenditure Category
Estimated
Prior Years
Project
Total Cost
E xpenditures
Balance 1 -2000 200 -01 2 001 -02 2002 -03 2 0 0 3 -04
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
173
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 four tenants: NOAA, Alaska Department of Fish & Game, National Park Service 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 receptionist.
911 SERVICE
This fund collects money from phone charges and uses it to pay for a 911 emergency system.
175
PROGRAM BUDGET SUMMARY
MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL
Program Description
The Kodiak Island Borough provides waste collection, disposal, and recycling services for
the residents and commercial generators of the greater Kodiak urban area. A private contractor
provides collection services. Individuals and commercial generators deliver solid waste such as
garbage, construction debris, scrap metal, asbestos, waste oil, medical, and household
hazardous wastes to the baler facility.
The Engineering /Facilities Department is responsible for the administration, operation, ,..
and maintenance of the baler facility and active landfill area. The landfill is operated in
compliance with federal, state, and local regulations and guidelines.
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 1999 -2000
• Operate the baler /landfill facility in a cost effective and safe manner.
• Complete construction and initiate operation and maintenance of future vertical
expansion, leachate control /treatment system, initial closure and wastewater
treatment facility; 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.
Fiscal Year 2000 Equipment Purchases
We are anticipating the purchase of a new front -end loader for approximately $220,000.
It should have a useful life of 15 years with a salvage value of $20,000.
Significant Budget Changes
No significant budget changes.
176
MUNICIPAL SOLID WASTE
1,081,325
1,120,976
1,130,000
1,091,988
1,055,000
Support Goods & Services
REVENUES AND EXPENDITURES
42,712
48,000
39,868
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
1
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
236,850
Employee Benefits
92,426
81,347
101,130
Collection Fees - Customer
$88,883
$97,103
$95,000
$99,932
$99,000
Collection Fees - Contractor
579,528
501,474
535,000
556,915
535,000
Commercial Collection Fees
925,408
941,100
945,000
981,230
945,000
Dump Fee - Customer
516,541
589,966
535,000
438,448
535,000
Dump Fee - Contractor
252,995
274,312
275,000
409,258
300,000
Revenue Over Cap
(32,035)
0
0
0
0
Fees - Junk Removal
4,439
6,475
4,000
7,848
8,500
Penalties and Interest
4,453
7,628
6,000
8,315
6,000
Recycle Efforts
11,596
2,406
3,000
721
0
Use of Fund Balance
0
0
105,020
54,341
(58,760)
Amortization of contributions in aid
76,805
74,239
77,000
0
77,000
of construction
TOTAL REVENUES
$ 2,428,614
$ 2,494,703
$ 2,580,020
$2,557,008
$2,446,740
Expenditures
Waste Collection:
Contracted Services
1,081,325
1,120,976
1,130,000
1,091,988
1,055,000
Support Goods & Services
28,804
42,712
48,000
39,868
51,260
Waste Disposal:
0
0
Baler /Landfill Supervisor
1
1
Personnel Services
270,057
268,103
286,550
277,580
236,850
Employee Benefits
92,426
81,347
101,130
101,915
93,990
Contracted Services
247,268
288,120
355,000
307,633
315,000
Contributions
74,907
50,536
25,000
23,524
0
Support Goods & Services
(29,561)
510,148
548,290
428,943
577,550
Depreciation
110,601
113,514
110,000
104,201
117,090
Allocated to Projects
0
(4,976)
(23,950)
0
0
TOTAL EXPENDITURES
$1,875,827
$2,470,480
$2,580,020
$2,375,652
$2,446,740
PERSONNEL
Position:
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
Environmental /Civil Engineer
1
1
1
0
Environmental Specialist
0
0
0
0
Baler /Landfill Supervisor
1
1
1
1
Baler Operator Il
1
1
1
1
Baler Operator 1
3
3
3
3
TOTAL
6
6
6
5
PERFORMANCE INDICATORS
*does not include white goods (appliances)
177
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Total Tons Entering Landfill
18,302
17,600
17,600
17,600
Baled Waste, tons
11,558
11,120
11,500
11,500
Scrap Metals received, tons*
1,239
1,250
1,700
1,700
Asbestos, cubic yards
864
420
250
250
*does not include white goods (appliances)
177
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.
Objectives for 1999 -2000
• 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.
178
HOSPITAL ENTERPRISE FUND
1 REVENUES AND EXPENDITURES
Expenditures
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
Employee Benefits
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
73,640
0
0
0
0
State Revenue Sharing
$0
$70,751
$67,330
$67,327
$60,590
Interest Earnings
7,821
70,149
34,680
18,948
15,660
Other
0
0
0
0
2,000
Insurance
0
7,251
0
0
0
PKIMC Gain
0
0
0
420,613
0
Fuller Trust Proceeds
0
0
50,000
46,900
46,900
Providence Lease
- 120,000
720,000
720,000
720,000
720,000
Kodiak Island Health Care
0
0
165,000
45,000
90,000
Use of Fund Balance
0
0
0
0
0
Operating Transfers In
726,797
1,300,000
0
0
0
Gain on Hospital Transfer
(74,971)
(12,190)
0
(483)
0
Sale of Fixed Assets
0
9,753
0
0
0
TOTAL REVENUES
779,647
2,165,714
1,037,010
1,318,305
935,150
Expenditures
Employee Benefits
$6,529
$0
$0
$0
$0
Contracted Services
73,640
0
0
0
0
Professional Services
28,457
0
0
0
0
Support Goods & Services
0
19,372
0
13,809
147,875
Capital Outlay
0
106
0
0
0
Depreciation
102,506
583,975
632,860
545,084
586,925
Debt Service Interest Payments
Signet Lease
229,671
202,572
168,970
171,651
138,550
NBA Equipment Loan
9,763
51,104
40,370
41,045
29,910
CPSI Computer
10,596
56,883
43,680
44,735
31,890
Comdisco Healthcare
0
84,592
55,800
55,800
0
Other (Medicaid refund)
0
163,140
95,330
2,200
0
Operating Transfer - Capital
1,500,000
0
0
0
0
Project
TOTAL EXPENDITURES
$1,961,162
$ 1,161,744
$1,037,010
$ 874,324
$935,150
179
PROGRAM BUDGET SUMMARY
KODIAK FISHERIES RESEARCH CENTER
Program Description
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.
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 1999 -2000
• Open the facility and 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
This is a new building with a new budget for the operation of the building. The entire
budget is funded from leases with the four tenants.
180
KODIAK FISHERIES RESEARCH FACILITY
REVENUES AND EXPENDITURES
Expenditures
Research Facility
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 1999
$96,420
ACTUAL
ACTUAL
B
A
B
Revenues
23,930
31,970
Support Goods & Services
Interest Earnings
$0
$173,859
$48,000
$842
$68,000
Rents and Royalties
0
0
1,106,500
995,891
1,485,130
Use of Fund Balance
0
0
0
0
517,150
Transfer -In
0
0
1,300,000
1,000,000
0
TOTAL REVENUES
$0
$173,859
$2,454,500
$1,996,733
$2,070,280
Expenditures
Research Facility
181
Personnel
$0
$0
$0
$81,829
$96,420
'
Employee Benefits
0
0
0
23,930
31,970
Support Goods & Services
0
0
1,217,550
83,463
47,100
Depreciation
0
0
150,000
3,987
664,360
Debt Service - Interest
0
0
560,000
560,000
553,180
Janitorial
0
0
45,000
21,585
60,000
Heating
0
0
49,250
31,142
61,000
Electrical
0
0
256,500
115,386
342,000
'
Plumbing
0
0
12,750
6,330
17,000
Air Conditioning
0
0
15,000
0
20,000
Elevators
0
0
1,500
0
2,000
t
Miscellaneous
0
0
95,250
0
127,000
Operating Transfers
0
420,000
0
0
0
'
Subtotal
$0
$420,000
$2,402,800
$927,652
$2,022,030
Dorm Facility
Support Goods & Services
$0
$0
$2,380
$171
$3,150
'
Depreciation
0
0
12,750
0
0
Janitorial
0
0
3,800
0
4,500
Heating
0
0
4,200
312
14,000
'
Electrical
0
0
15,200
2,759
12,500
Plumbing
0
0
1,200
0
6,000
Air Conditioning
Elevators
0
0
0
0
4,000
100
0
0
0
0
Miscellaneous
0
0
8,070
816
8,100
$0
$0
$51,700
$4,058
$48,250
'
TOTAL EXPENDITURES
$0
$420,000
$2,454,500
$931,710
$2,070,280
181
PROGRAM BUDGET SUMMARY
911 SERVICE
Program Description
This program is funded by a levy on phone service and provides for the installation and
maintenance of an automatic call out system for emergency services. The system instantly
displays owner and address information from the phone number calling into 911. This automatic
system insures appropriate and timely response to anyone calling, even when they are incapable
of conversing with the dispatcher.
Goal
To provide quick and efficient emergency service response to all service subscribers.
Objectives for 1999 -2000
• To maintain an enhanced 911 telephone system that provides emergency
response to situations of imminent danger to life and /or property.
Significant Budget Changes
No significant budget changes
182
911 SERVICE
REVENUES AND EXPENDITURES
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
BUDGET
ESTIMATED
BUDGET
Revenues
Customer Charges $63,178
$51,270
$67,800
$75,951
$80,000
TOTAL REVENUES $63,178
$51,270
$67,800
$75,951
$80,000
Expenditures
Contracted Services $0 $159,561 $67,800 $56,891 $80,000
Support Good & Services 0 26,214 0 (25,512) 0
TOTAL EXPENDITURES $0 $185,775 $67,800 $31,379 $80,000
183
PROGRAM BUDGET SUMMARY
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 providing 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 c
where applicable.
To increase productivity through team work, sharing information, and pooling resources.
Objectives for 1999 -2000
• N/A
Significant Budget Changes
The Management Information Services department has been moved to the general fund in fiscal year
2000. The Internal Service Fund section remains to show historical data.
Previous Year's Accomplishments
❖ Implemented new financial software for the Borough and School District
Implemented new assessing and tax processing software for the Borough
Implemented Borough access to the Internet and established Internet usage policies
186
i
MANAGEMENT INFORMATION SERVICES
REVENUES AND EXPENDITURES
am
PERSONNEL
Number of Employees
11
t
i
Position:
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 1999
F.Y. 2000
Revenues
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Borough Mayor /Manager
$6,568
$11,540
$11,510
$11,510
$0
Borough Clerk
4,701
10,638
15,530
15,530
0
Finance Department
101,957
143,870
173,040
173,040
0
Assessing
20,975
32,334
45,590
45,590
0
Engineering /Facilities
10,639
18,580
24,030
24,030
0
Community Development
14,378
25,800
34,490
34,490
0
General Administration
0
0
2,520
2,520
0
Health & Sanitation
0
51,010
0
0
0
Mental Health
0
11,443
0
0
0
Community Support Program
0
12,065
0
0
0
Day Care Assistance
1,800
2,670
5,170
5,170
0
MH School Services
0
11,443
0
0
0
Land Sale
3,304
5,700
10,590
10,590
0
Solid Waste
2,964
4,904
7,990
7,990
0
Hospital Enterprise Fund
91,156
33,333
0
16,667
0
Miscellaneous - Classified
27,491
22,693
30,170
24,524
0
Use of Retained Earnings
0
0
82,480
0
0
Operating Transfers
General Fund - KIBSD
308,160
264,520
260,730
260,730
0
TOTAL
$594,091
$662,543
$703,840
$632,381
$0
Expenditures
Personnel
$312,679
$323,902
$334,770
$311,903
$0
Employee Benefits
92,216
108,717
98,480
90,611
0
Contracted Services
0
0
0
5,700
0
Support Goods & Services
119,546
192,399
181,430
146,493
0
Equipment
73,752
88,792
89,160
130,567
0
Transfers - General Fund
0
0
0
0
110,000
TOTAL
$ 598,193
$713,810
$703,840
$ 685,274
$110,000
PERSONNEL
Number of Employees
11
t
i
Position:
F.Y. 1 99 7
F.Y. 1 998
F.Y. 1 999
F.Y. 200
MIS Director
1
1
1
0
Senior System Analyst
1
1
1
0
Analyst
1
1
0
0
Operations Supervisor
1
1
1
0
LAN Administrator
0
0
1
0
PC Technician II
1
1
0
0
PC Technician I
1
1
1
0
System Operator
0
0
1
0
TOTAL
6
6
6
0
PERFORMANCE INDICATORS
F.Y. 1997
F.Y. 1998
F.Y. 1999
F.Y. 2000
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Devices
201
146
148
0
Network users supported
95
275
325
0
Communications Lines
25
25
25
0
Local Area Networks
7
7
9
0
Token Ring Connection
72
60
60
0
Wide Area Ethernet Connections
6
6
8
0
187
APPENDIX
APPENDIX
1999 -2000 RECOMMENDED BOROUGH BUDGET
PERSONNEL SUMMARY
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. The significant decrease in the Management Information Services
department this year is explained by the elimination of one staff position as well as the retirement of the department director
on September 30, 1999, who will not be replaced.
1
n
1 189
1996
1997
1998
1999
2000
Department
Approved
Approved
Approved
Approved
Approved
Borough Clerk
3.25
3.00
3.00
3.00
3.00
Mayor/Manger
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
1.00
0.00
Community Development
6.00
6.00
5.00
5.00
5.00
Finance
$ Q
8.00
$2
7.00
7.2
Subtotal General Fund
24.25
24.00
23.00
22.00
21.00
Mental Health
22.0
23.00
21.00
0.00
0.00
Resource Management
1.00
1.00
1.00
1.00
0.00
Child Care Program
0.50
0.50
0.50
0.75
1.00
Engineering/Facilities
4.00
4.00
3.00
4.00
4.00
Bayside Fire Chief
1.00
1.00
1.00
1.00
1.00
Municipal Solid Waste
5.00
6.00
6.00
6.00
5.00
Kodiak Fisheries Research
0
0
0
2.00
2.00
Mgmt Information Services
6.00
6.00
6.00
6.00
Total
63.75
65.50
61.50
42.75
38.25
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. The significant decrease in the Management Information Services
department this year is explained by the elimination of one staff position as well as the retirement of the department director
on September 30, 1999, who will not be replaced.
1
n
1 189
CLASS TITLES AND PAY RANGES
CLASS TITLE PAY RANGE
A. Borough Manager
Borough Manager Contract
Resource Management Officer 21.5
Economic Development Officer 19.0
Director — Kodiak Arts Council Contract
Administrative Assistant 13.5
Human Resource Director 20.0
Human Resources Assistant 14.0
B. Administrative Support Services
Administrative Assistant 13.5
Secretary III 11.0
Secretary II 8.5
Secretary I 7.0
C. Assessing Department
Assessor
24.0
Appraiser
19.0
Appraiser Technician
14.0
Assessment Clerk I
10.0
D. Borough Clerk
Borough Clerk 23.0
Deputy Borough Clerk 13.0
Assistant Borough Clerk 11.0
Records Coordinator 12.0
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 II
17.0
PC Technician I
14.5
Systems Operator I
11.0
190
CLASS TITLES AND PAY RANGES
G. Engineering and Facilities Department
Engineering and Facilities Director
Environmental Specialist
Baler/Landfill Supervisor
Maintenance Engineer/KFRC
Baler Operator II
Baler Operator I
Carpenter/Project Manager
Maintenance Worker
Projects Assistant
Receptionist/KFRC
H. Finance Department
Finance Director
Accountant
Accounting Technician
Local Administrator — Child Care Assistance Program
Clerk/Cashier
I. Fire Protection Area No. 1
Assistant Fire Chief
25.0
23.0
19.0
18.5
16.0
14.5
18.5
14.5
12.0
10.5
24.5
20.5
15.0
12.0
11.0
20.5
191
192
KODIAK ISLAND BOROUGH
'
SALLARY SCHEDU LE
(Yearly Salary)
Grade Step A
Step B Step C Step D Step E Step F Step G Step H
Step I
Step J
Step K
Step L
Step M
'
7.0 25,167
25,796 26,441 27,102 27,780 28,474 29,186 29,916
30,664
31,430
32,216
33,021
33,847
7.5 25,796
26,441 27,102 27,780 28,474 29,186 29,916 30,664
31,430
32,216
33,021
33,847
34,693
8.0 26,441
27,102 27,780 28,474 29,186 29,916 30,664 31,430
32,216
33,021
33,847
34,693
35,561
'
8.5 27,102
27,780 28,474 29,186 29,916 30,664 31,430 32,216
33,021
33,847
34,693
35,561
36,450
9.0 27,780
28,474 29,186 29,916 30,664 31,430 32,216 33,021
33,847
34,693
35,561
36,450
37,361
9.5 28,474
29,186 29,916 30,664 31,430 32,216 33,021 33,847
34,693
35,561
36,450
37,361
38,295
10.0 29,186
29,916 30,664 31,430 32,216 33,021 33,847 34,693
35,561
36,450
37,361
38,295
39,252
,
10.5 29,916
30,664 31,430 32,216 33,021 33,847 34,693 35,561
36,450
37,361
38,295
39,252
40,233
11.0 30,664
31,430 32,216 33,021 33,847 34,693 35,561 36,450
37,361
38,295
39,252
40,233
41,239
11.5 31,430
32,216 33,021 33,847 34,693 35,561 36,450 37,361
38,295
39,252
40,233
41,239
42,270
12.0 32,216
33,021 33,847 34,693 35,561 36,450 37,361 38,295
39,252
40,233
41,239
42,270
43,327
'
12.5 33,021
33,847 34,693 35,561 36,450 37,361 38,295 39,252
40,233
41,239
42,270
43,327
44,410
13.0 33,847
34,693 35,561 36,450 37,361 38,295 39,252 40,233
41,239
42,270
43,327
44,410
45,521
13.5 34,693
35,561 36,450 37,361 38,295 39,252 40,233 41,239
42,270
43,327
44,410
45,521
46,659
14.0 35,561
36,450 37,361 38,295 39,252 40,233 41,239 42,270
43,327
44,410
45,521
46,659
47,825
'
14.5 36,450
37,361 38,295 39,252 40,233 41,239 42,270 43,327
44,410
45,521
46,659
47,825
49,021
15.0 37,361
38,295 39,252 40,233 41,239 42,270 43,327 44,410
45,521
46,659
47,825
49,021
50,246
15.5 38,295
39,252 40,233 41,239 42,270 43,327 44,410 45,521
46,659
47,825
49,021
50,246
51,502
'
16.0 39,252
40,233 41,239 42,270 43,327 44,410 45,521 46,659
47,825
49,021
50,246
51,502
52,790
16.5 40,233
41,239 42,270 43,327 44,410 45,521 46,659 47,825
49,021
50,246
51,502
52,790
54,110
17.0 41,239
42,270 43,327 44,410 45,521 46,659 47,825 49,021
50,246
51,502
52,790
54,110
55,463
17.5 42,270
43,327 44,410 45,521 46,659 47,825 49,021 50,246
51,502
52,790
54,110
55,463
56,849
18.0 43,327
44,410 45,521 46,659 47,825 49,021 50,246 51,502
52,790
54,110
55,463
56,849
58,270
18.5 44,410
45,521 46,659 47,825 49,021 50,246 51,502 52,790
54,110
55,463
56,849
58,270
59,727
19.0 45,521
46,659 47,825 49,021 50,246 51,502 52,790 54,110
55,463
56,849
58,270
59,727
61,220
19.5 46,659
47,825 49,021 50,246 51,502 52,790 54,110 55,463
56,849
58,270
59,727
61,220
62,751
20.0 47,825
49,021 50,246 51,502 52,790 54,110 55,463 56,849
58,270
59,727
61,220
62,751
64,320
r
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
s.
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
192
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.
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. The people, at
the October 1997 election, voted to change to a manager form of government, which went into effect October 19, 1998.
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,
construction of fishing lodges and recreational facilities has increased.
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 1998 ex- vessel value for salmon was $29.8 million compared to $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 nd largest port of Halibut landings in 1998 and the 3` largest
port of Sablefish landings. In 1996 and 1997 Kodiak held the number 1 position for Halibut deliveries and number 3 for
Sablefish. 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 $479,942,347 in FY 1990 to
$698,856,392 in FY 1999. Nearly a 69% increase over ten years.
The unemployment rate at June 30, 1999 was 4.9 %, compared to 5.1% 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.
195
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
Term
Ex ices
MAYOR Gary Stevens 2001
P.O. Box 201
Kodiak, AK 99615
ASSEMBLY MEMBERS
Deputy Mayor Robin Heinrichs
2001
P.O. Box 2812
Kodiak, AK 99615
Deputy Presiding Officer Scott Arndt
2000
PO Box 489
Kodiak, AK 99615
Tom Abell
1999
P.O. Box 2224
Kodiak, AK 99615
Tuck Bonney
1999
P.O. Box 2265
Kodiak, AK 99615
Pat Branson
2001
P.O. Box 3888
Kodiak, AK 99615
Greg Spalinger
1999
P.O. Box 2635
Kodiak, AK 99615
Wayne Stevens
1999
1719 Selief Lane
Kodiak, AK 99615
BOROUGH ATTORNEY
BOROUGH CLERK
Jamin, Ebell, Schmitt & Mason
323 Carolyn Street
Kodiak, AK 99615
Phone: (907) 486 -6024
Judith Neilsen, CMC
710 Mill Bay Road
Kodiak, AK 99615
Phone: (907) 486 -9310
Fax: (907) 486 -9374
jneilsen@kib.co.kodiak.ak.us
196
EMPLOYMENT BY INDUSTRY
KODIAK, ALASKA
Last Ten Fiscal Years
*Nondisclosable
SOURCE: Alaska Department of Labor, Research & Analysis
197
1989
j_19Q
1991
1992
1993
1994
1995
1996
1997
19
Total Industries
5,613
5,742
5,711
5,318
5,320
5,811
6,090
6,308
6,193
5733
Mining
0
*
*
*
*
*
*
*
*
n/a
Construction
180
158
161
164
142
154
186
158
139
154
Manufacturing
1,671
2,062
2,091
1,810
1,885
2,260
2,350
2,584
2,509
1964
-Food & Kindred Products
1,520
1,923
1,961
1,631
1,733
2,092
2,137
2,369
2,299
n/a
Trans.,Comm., & Util.
664
319
320
339
323
301
343
303
299
297
Trade
890
921
931
851
828
841
960
883
842
840
- Wholesale
49
36
41
45
68
72
68
69
69
- Retail
841
886
890
806
759
769
870
8
773
771
Finance, Insurance, R.E.
106
113
112
136
135
148
141
145
155
162
Services
969
1,018
955
828
823
890
928
999
1,028
1126
Agric., Forest, & Fish
34
30
21
52
62
99
85
95
70
69
Government
1,098
1,120
1,116
1,120
1,115
1,113
1,092
1,140
1,150
1121
- Federal
161
162
165
174
171
166
162
158
172
170
-State
282
285
275
277
263
252
248
251
252
242
Local
656
673
677
669
681
695
682
731
726
709
Nonclassified
3
*
*
*
*
*
6
*Nondisclosable
SOURCE: Alaska Department of Labor, Research & Analysis
197
Sources:
(a) 1990 per U.S. Bureau of Census; other years per Borough Community Development Department,
except 1992 and 1993
(b) Kodiak Island Borough School District, October count.
(c) Department of Labor, Anchorage
198
DEMOGRAPHIC STATISTICS
KODIAK, ALASKA
Last Ten Fiscal Years
Fiscal
School
Unemployment
Ye
Pop ulation ( Enrollment (b)
Rate (c)
1990
15,558 2,442
5.3%
1991
15,679 2,524
9.5%
1992
15,535 2,661
5.1%
1993
15,535 2,686
5.6%
1994
15,245 2,873
9.8%
1995
15,575 2,830
11.7%
1996
15,400 2,889
14.9%
1997
14,058 2,902
9.4%
1998
14,181 2,852
5.1%
1999
13,848 2,798
4.9%
Sources:
(a) 1990 per U.S. Bureau of Census; other years per Borough Community Development Department,
except 1992 and 1993
(b) Kodiak Island Borough School District, October count.
(c) Department of Labor, Anchorage
198
PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS
KODIAK, ALASKA
Last Ten Fiscal Years
CONSTRUCTION
PROPERTY VALUE*
Commercial
Residential
Deposits
Fiscal
No. of
No. of
in Local
Year
Permits
Value
Permits
Value
Banks Commercial
Residential
Nontaxable
18
8,109,662
115,477,806
314,539,889
1,993,871,408
90,221,433
104
1,709,715
1990
'
1991
69
3,692,371
152
5,706,524
90,392,243
130,469,150
323,060,260
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
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
* Estimated actual value
of real property
1
Source:
Borough assessing records, City of Kodiak
building department and local bankers.
'
199
MISCELLANEOUS STATISTICAL DATA
KODIAK, ALASKA
Last Ten Fiscal Years
19 19
19
1993
Land area - square miles
7,130
7,130
7,130
7,130
Miles of improved street
21.5
21.5
21.5
21.5
Building permits:
Permits issued
122
221
211
183
Value of buildings (thousands)
$9,819
$9,399
$12,950
$9,578
Fire Protection:
Number of fire stations
2
2
2
2
Number of employees
1
1
1
1
Police Protection: none
Recreation:
Parks (number of acres)
223
223
223
223
Facilities:
Number of playgrounds
15
15
15
15
Number of swimming pools
1
1
1
1
Education:
Number of schools
City of Kodiak Elementary
3
3
3
3
City of Kodiak Junior High
1
1
1
1
City of Kodiak High School
1
1
1
1
Village Schools (b)
8
9
9
9
Number of support personnel (c)
165
175
166
171
Number of teachers (e)
167
167
164
172
Number of students
2,442
2,524
2,661
2,686
Number of Municipal Employees
70
75
72
67
Elections:
Number of registered voters
6,352
6,707
6,263
6,654
Number voting in last election
2,327
1,959
1,986
2,328
Percent of registered voters
36.6%
29.2%
31.7%
35.0%
(a) By annexation, effective March 4, 1989, the Borough has grown an additional 12,830 square miles.
(b) The majority of Village Schools are grades K -12
(c) All non - teaching employees.
200
1
'
1994 1995
1996
1997
1998
7,130 7,130
7,130
7,130
7,130
21.6 21.6
21.6 (d)
21.6
21.6
'
96 218
201
148
182
$4,740 $10,360
$11,728
$7,822
$24,302
2 2
2
2
2
'
1 1
1
1
1
'
223 223
224
224
224
I
'
15 15
16
16
16
1 1
1
1
1
3 3
4
4
4
'
1 1
1
1
1
1 1
1
1
1
9 9
9
9
9
180 180
104 (d)
101
156
191 195
199
199
202
2,873 2,830
2,889
2,902
2,852
'
64 65
63
63
50
t 7,061
7,382
8,217
9,350
9,957
2,634 2,113
1,471
2,120
2,076
'
37.3% 28.6%
17.9%
22.7%
20.8%
(d) In FY96 this was changed to full time equivalents
(e) School district personnel figures include staffing from the General Fund and Grants.
Grant staffing
'
varies from year to year depending on the number of grants received.
'
201
1999
7,130
21.6
192
$15,007
2
1
224
16
1
4
1
1
8
163
208
2,798
M
10,389
1,972
19.0%
PROJECTED ASSESSED VALUES
$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
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
PROJECTED POPULATION
18,000
16,000
14,000
12,000
10,000
8,000
6,000
4,000
2,000
0
15,558 15.679 15,535 15,535 15 ' 245 15,575
15,400
. , , 14,058 14,181 13,848 14,000 14,154 149 14 14,-5
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
r
1
1
1
1
r
1
1
202
PROJECTED RAW FISH TAX
$2,500,000
$2,000,000
$1,500,000
$1,000,000
S500,000
$0
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
PROJECTED STATE AID
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
■ State Revenue Share ■ Municipal Assistance
203
1
1
[I
1
r
BUDGET ORDINANCE
Requested By: Manager Manninen
Drafted by: Finance Officer
Introduced: 05/20/99
Public Hearing:
Adopted:
KODIAK ISLAND BOROUGH
ORDINANCE NO. 99 -10
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH LEVYING
TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN THE KODIAK
ISLAND BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE KODIAK ISLAND
BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE FIRST DAY OF JULY 1999
AND ENDING ON THE THIRTIETH DAY OF JUNE 2000
(2000 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 1999 and ending on the thirtieth day of June 2000.
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
r
Property Tax
Real Property
Allowance for Disabled Vets
$5,739,620
(203,920)
205
Allowance for Farm Use
$
(16,880)
Allowance for Seniors
Subdivision
(11,330)
Personal Property
2,000
1,117,400
TOTAL PROPERTY TAXES
66.7%
$6,624,890
Non Ad Valorem Taxes
500
Electric Permit
Boat Tax - over 5 tons
Plumbing Permit
$8,000
Motor Vehicle Tax
250
200,000
TOTAL NON AD VALOREM TAXES
2.1%
$208,000
Payment in Lieu of Taxes
0
TOTAL LICENSES AND PERMITS
PILOT — Federal
$396,000
PILOT - Kodiak Island Housing
26,200
PILOT - State of Alaska
0
TOTAL PAYMENT IN LIEU OF TAXES
4.3%
$422,200
Severance Taxes
Fish
$750,000
Mining
9,250
Logging
85,000
TOTAL SEVERANCE TAXES
8.5%
$844,250
Penalties and Interest Tax
Penalties and Interest $160,000
TOTAL PENALTIES & INTEREST TAX 1.6% $160,000
Licenses and Permits
Annual Use Permit
$
Building Permits
60,000
Subdivision
4,000
Conditional Use Permit
2,000
Zoning Compliance
4,000
Variance Fee
500
Zoning Change Fee
500
Electric Permit
5,000
Plumbing Permit
3,000
Planning & Zoning (P &Z) Review Fee
250
Special Land Use
0
Dog License
1,400
Site Plan Review
0
TOTAL LICENSES AND PERMITS
0.8% $80,650
INTERGOVERNMENTAL REVENUES
Federal Shared Revenue
National Wildlife Refuge $177,900
National Forest Fund 200
206
TOTAL FEDERAL SHARED REVENUE 1.8% $178,100
State Shared Revenues
State Revenue Sharing
$145,030
Municipal Assistance
98,890
Raw Fish Tax
709,600
Raw Fish Tax - Off Shore
62,930
Amusement and Games
14,000
Telephone and Electric
8,000
TOTAL STATE SHARED REVENUES
10.5% $1,038,450
TOTAL INTERGOVERNMENTAL
$1,216,550
Charges for Services
Road & Utility Inspection Fee $
TOTAL CHARGES FOR SERVICES $
Fines
Animal Control $2,000
Zoning Violations 300
TOTAL FINES 0.0% $2,300
Interest
Interest Earnings $250,000
TOTAL INTEREST 2.5% $250,000
Miscellaneous — Classified
Jury Duty
$600
Sale of Copies
0
Sale of Maps
600
Sale of Computer Data
600
Fee - Dishonored Checks
75
Other
7,000
Emergency Medical Services
33,000
Insurance Rebate - Misc.
40,000
Admin. Fee - Capital Projects
2,000
Legal Fee Reimbursement
2,500
Passport Fees
5,000
IBEW Reimbursement
0
Exxon Reimbursement
0
Manville Settlement Trust
0
TOTAL MISC. CLASSIFIED
0.9% $91,375
Use of Fund Balance
(0.8 %) ($86,160)
Operating Transfers In
207
Debt Service — Other
TOTAL OPERATING TRANSFERS IN
Sale of Fixed Assets
Sale of General Fixed Assets
TOTAL SALE OF FIXED ASSETS
TOTAL REVENUES, OTHER FINANCING
SOURCES AND TRANSFERS IN
EXPENDITUR
Legislative
Personnel Services
Fringe Benefits
Lobbyist
Support Services
Borough Management
Personnel Services
Fringe Benefits
Support Services
Borough Clerk
Personnel Services
Fringe Benefits
Support Services
Capital Outlay
Legal Services
Cost of Litigation
Support Services
Finance
Personnel Services
Fringe Benefits
Support Services
Capital Outlay
Allocated to Projects
Personnel Services
FTE
$110,000
1.1 % $110,000
$2,000
0.0% $2,000
100.0% $9,926,055
1.5% 146,520
21,600
3,320
60,000
61,600
2 2.0% 190,940
127,530
35,870
27,540
2 2.3% 224,470
114,260
28,560
80,850
800
1.4% 140,000
100,000
40,000
7 4.2% 402,700
355,820
103,350
59,610
2,500
(118,580)
MIS 5 4.3% 418,346
268,620
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Fringe Benefits
100,665
Support Services
137,661
Capital Outlay
50,500
Allocated
(139,100)
Assessing 4
2.9%
281,910
Personnel Services
211,190
Fringe Benefits
62,820
Support Services
29,120
Capital Outlay
1,000
Allocated to Special Revenue
(22,220)
Community Development 5
4.1%
396,370
Personnel Services
286,650
Fringe Benefits
82,370
Professional Services
0
Support Services
42,350
Allocated to Projects
(15,000)
Building Inspections
1.0%
93,970
Contracted Services
90,000
Support Goods & Services
3,970
Economic Development
.5%
49,000
Professional Services
16,000
Contributions
33,000
General Administration 1
2.7%
263,710
Personnel Services
37,750
Fringe Benefits
25,740
Audit Expense
110,000
Support Services
90,220
Allocated to Other Funds
0
Emergency Preparedness
.1%
5,500
Support Services
5,500
Education Support
63.9%
6,173,075
Professional Services
381,345
Audit Expense
37,000
Support Goods & Services47,000
Operating Transfers
5,707,730
Health & Sanitation
7.8%
756,110
209
Contracted Services 179,450
Contributions 124,880
Operating Transfers 451,780
Education, Culture, & Recreation 1.2%
111,530
Contributions 106,400
Operating Transfers 5,130
Transfers & Contribution 1 %
9,000
Other Operating Transfers 9,000
Total General Fund Expenditures
$9,663,151
B. Special Revenue Funds (Revenues and Expenditures)
1 . Child Care Assistance (205)
$546,007
2. Welfare to Work (208)
$114,400
3. Resource Manager (210)
$205,030
4. Kodiak Area Transit (215)
$350,000
5. Buildings & Grounds Fund (220)
$460,965
6. Coastal Management (230)
$25,000
7. Local Emergency Planning Committee (234)
$25,000
8. Womens Bay Road Service District (240)
$107,700
9. Service District No. 1 (242)
$155,650
10. Service Area No. 2 (243)
$200
1 1 . Monashka Bay Road Service District (244)
$23,400
12. Bay View Road Service District (246)
$5,470
13. Fire Protection Area No. 1 (250)
$264,000
14. Womens Bay Fire Department (252)
$61,495
15. KIB Airport Fire District (254)
$30,640
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16.
Woodland Acres Street Light District (260)
$ 10,470
17.
Kodiak Arts Council (275)
$69,380
18.
Facilities Fund (276)
$4,750,000
19.
Tourism Development (277)
$40,400
C. Debt
Service Funds (Revenues and Expenditures)
1.
Debt Service (300)
$2,799,590
2.
Debt Service - Other (310)
$9,000
D. Capital
Project Funds (Revenues and Expenditures)
1.
Capital Project - Borough, Various (410)
$3,098,897
2.
Capital Projects - School Bonds, Various (420)
$801,340
3.
Near Island Research Building (426)
$12,850,000
4.
Capital Projects - State Grants (430)
$6,942,433
E. Enterprise Funds (Revenues and Expenditures)
1.
Solid Waste Disposal Fund (530)
$2,511,300
2.
Hospital Enterprise Fund (540)
$ 935,150
3.
Near Island Research Fund (555)
$2,070,280
4.
911 Service (560)
$80,000
F. Internal
Service Funds (Revenues and Expenditures)
1.
Data Processing (600)
$110,000
TOTAL ALL FUNDS
$49,116,348
Section 4. Tax Levy. A tax for the amount specified in the form of a mill levy is hereby
levied for the calendar year 1999, to be used for the purposes as specified in
the Budget for the Fiscal Year 2000 of the Kodiak Island Borough
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commencing on the first day of July 1999 and ending on the thirtieth day of
June 2000 to defray expenses and liabilities of said entity as enumerated in
the applicable budgets.
The millage 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 District
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 District
1.50 mills
H.
Service District No. 1 Roads
.50 mills
I.
Woodland Acres Street Light District
0.00 mills
J.
Service District No. 2
0.00 mills
K.
KIB Airport Fire District
2.00 mills
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 3` DAY OF JUNE, 1999
KODIAK ISLAND BOROUGH
Gary L. Stevens, Mayor
ATTEST:
Donna F. Smith, CMC /AAE, Borough Clerk
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GLOSSARY
GLOSSARY
ADOPTED BUDGET - Refers to the budget amounts as originally approved by the Kodiak Island Borough
assembly at the beginning of the year, and also to the budget document which consolidates all beginning-of-the-
_, a 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.
y 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.
213
CONTINGENCY - Those funds included in the budget for the purpose of providing a means to cover minor
unexpected costs during the budget year.
CONTRACTUAL SERVICES - Items of expenditure from services the Borough receives primarily from an outside
company.
DEBT SERVICE FUNDS - Funds established to account for the accumulation of resources for and the payment of
general long -term debt principal and interest that resulted from the issuance of bonds.
ENCUMBRANCES - Commitments related to unperformed contracts, in the form of purchase orders or contracts,
for goods or services. Used in budgeting, encumbrances are not expenditures or liabilities, but represent the
estimated amount of expenditures that will result if unperformed contracts in process are completed.
ENTERPRISE FUND - A proprietary fund established to account for operations that are financed and operated in a
manner similar to private business enterprises. In this case, the intent of the governing body is that the expenses,
including depreciation, of providing goods and services to the general public on a continuing basis be financed or
recovered primarily through user charges.
EXPENDITURE - Decrease in net financial resources. Expenditures include current operating expenses requiring
the present or future use of net current assets, debt service and capital outlays, intergovernmental grants,
entitlements, and shared revenues.
EXPENSES - Outflows or other using up of assets or 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. r
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 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.
214
INTERFUND TRANSFERS - Amounts transferred from one fund to another fund. This includes reimbursements,
residual equity transfers, and operating transfers.
INTERGOVERNMENTAL REVENUES - Revenues from other governments in the form of grants, entitlements,
shared revenues, or payments in lieu of taxes.
INVESTMENT - Securities held for the production of income in the form of interest in compliance with the policies
set out by the Borough's Code of Ordinances.
LAPSE - As applied to appropriations, the automatic termination of an appropriation. Except for indeterminate
appropriations and continuing appropriations, an appropriation is made for a certain period of time.
LEVY - To impose taxes, special assessments, or service charges for the support of government activities. Also
used to denote the total amount of taxes, special assessments, or service charges imposed by a government.
LIABILITIES - Debt or other legal obligations arising from present obligations of a particular entity, to transfer
assets or provide services to other entities in the future as a result of past transactions or events.
MEASUREMENT FOCUS - The accounting convention that determines (1) which assets and which liabilities are
included on a government's balance sheet and where they are reported, and (2) whether an operating statement
presents information on the flow of financial resources (revenues and expenditures) or information on the flow of
economic resources (revenue and expenses).
MILL - A measure of the rate of property taxation, representing one one - thousandth of a dollar of assessed value.
MILLAGE RATE - The tax rate on property, based on mill(s). A rate of 1 mill applied to a taxable value of
$100,000 would yield $100 in taxes.
MODIFIED ACCRUAL BASIS OF ACCOUNTING - A basis of accounting in which revenues and other financial
resources are recognized when they become susceptible to accrual, that is when they are both "measurable" and
"available to finance expenditures of the current period ". "Available" means collectable in the current period or
soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when the
fund liability is incurred except for (1) inventories of materials and supplies that may be considered expenditures
' either when purchased or when used, and (2) prepaid insurance and similar items that may be considered
expenditures either when paid for or when 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.
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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.
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.
216
SPECIAL REVENUE FUND - A fund is used to account for the proceeds of specific revenue sources (other than
expendable trust or major capital projects) that are legally restricted to expenditure for specified purposes.
TAX RATE - The level at which taxes are levied. For example, a property tax rate may be proposed to be $0.575
per $100 of assessed value.
TAX LEVY - The total dollar amount of tax that optimally should be collected based on tax rates and assessed
values of personal and real properties.
TAX ROLL - The official list showing the amount of taxes levied against each tax payer or property. Frequently,
the tax roll and the assessment roll are combined, but even in these cases the two can be distinguished.
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