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1999 Annual Operating Budget BookKODIAK ISLAND BOROUGH ADOPTED BUDGET FOR FISCAL YEAR ENDING JUNE 30 1999 AS SUBMITTED BY: JEROME M. SELBY BOROUGH MAYOR ON APRIL 30, 1998 AND AS AMENDED BY THE KODIAK ISLAND BOROUGH AND ADOPTED ON JUNE 4 1998 KODIAK ISLAND BOROUGH ASSEMBLY DR. GARY STEVENS, PRESIDING OFFICER SCOTT ARNDT, DEPUTY PRESIDING OFFICER TOM ABELL TUCK BONNEY ROBIN HEINRICHS DR. BOB JOHNSON WAYNE STEVENS 1 TABLE OF CONTENTS MAYOR'S MESSAGE ........................................................................................................................... ..............................7 BUDGETCALENDAR ......................................................................................................................... .............................11 ASSEMBLYGOALS AND OBJECTIVES .......................................................................................... .............................15 BOROUGHSUCCESSES FOR 1998 ............................................................................................. ............................. wo MESSAGESFROM OUR CITIZENS .............................................................................................. ............................. POTENTIALLANDMINES ............................................................................................................... ............................. MY BOROUGH 2003 - WHERE DO WE WANT TO BE ................................................................ .............................17 no MANAGERPLAN .............................................................................................................................. ............................. EDUCATION................................................................................................................................... ............................... 20 TAXATION& ASSESSMENT .......................................................................................................... ............................. r LANDUSE POLICY .......................................................................................................................... ............................. BOROUGH -OWNED LANDS ........................................................................................................... ............................. - HEALTH............................................................................................................................................. ............................. 24 ECONOMICDEVELOPMENT ......................................................................................................... ............................. SERVICES........................................................................................................................................ ............................. FINANCIALSUMMARIES ................................................................................................................... ............................. FUNDSTRUCTURE ......................................................................................................................... ............................. r GENERALFUND ................................................................................................................................. ............................. GENERALFUND SUMMARY .......................................................................................................... .............................46 �r LEGISLATIVE................................................................................................................................... ............................. MAYOR/MANAGER'S OFFICE ....................................................................................................... ............................. CLERK'S OFFICE ............................................................................................................................. ............................. win LEGALSERVICES ........................................................................................................................... ............................. FINANCE........................................................................................................................................... ............................. ASSESSING...................................................................................................................................... ............................. ENGINEERINGAND FACILITIES ................................................................................................... ............................. COMMUNITYDEVELOPMENT DEPARTMENT ........................................................................... ............................. BUILDINGINSPECTION .................................................................................................................. ............................. ECONOMICDEVELOPMENT ......................................................................................................... ............................. GENERALADMINISTRATION ........................................................................................................ ............................. EMERGENCYPREPAREDNESS ................................................................................................... ............................. SCHOOLDISTRICT SUPPORT ...................................................................................................... ............................. HEALTHAND SANITATION ............................................................................................................ ............................. EDUCATION, CULTURE AND RECREATION .............................................................................. ............................. TRANSFERS ................................................................................................................................... ............................... 80 SPECIALREVENUE FUNDS .............................................................................................................. ............................. BUDGETRECAP .............................................................................................................................. ............................. CHILDCARE ASSISTANCE PROGRAM ....................................................................................... ............................. RESOURCEMANAGEMENT .......................................................................................................... ............................. KODIAKAREA TRANSIT SYSTEM ................................................................................................ ............................. BUILDINGAND GROUNDS FUNDS .............................................................................................. ............................. BUILDINGAND GROUNDS ............................................................................................................ ............................. ENGINEERINGAND FACILITIES ............................................................................................. ............................... 98 BOROUGHBUILDING ................................................................................. ............................... ............................ MENTALHEALTH CENTER .................................................................................................... ............................... 102 SCHOOLBUILDINGS .................................................................................. ............................... ............................ 104 PARKSOPERATION AND MAINTENANCE .............................................. ............................... ............................ COASTALMANAGEMENT .............................................................................. ............................... ............................ 2 ' DEBT SERVICE — EDUCATION AND HEALTH ............................................ ............................... ............................138 DEBTSERVICE - OTHER ............................................................................... ............................... ............................140 CAPITAL PROJECTS FUND .............................................................................. ............................... ............................143 ENTERPRISEFUNDS ......................................................................................... ............................... ............................183 MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL ......... ............................... ............................184 HOSPITALENTERPRISE FUND .................................................................... ............................... ............................186 KODIAK FISHERIES RESEARCH CENTER .................................................. ............................... ............................188 911 SERVICE .................................................................................................... ............................... ............................190 INTERNAL SERVICE FUND ............................................................................... ............................... ............................193 MANAGEMENT INFORMATION SERVICES ................................................. ............................... ............................194 Goal................................................................................................................ ............................... ............................194 APPENDIX ............................................................................................................ ............................... ............................197 GLOSSARY .......................................................................................................... ............................... ............................217 i LOCAL EMERGENCY PLANNING COMMITTEE .......................................... ............................... ............................110 WOMENS BAY ROAD SERVICE AREA ......................................................... ............................... ............................112 SERVICEDISTRICT NO. 1 .............................................................................. ............................... ............................114 SERVICEAREA NO. 2 ..................................................................................... ............................... ............................116 MONASHKA BAY ROAD SERVICE AREA .................................................... ............................... ............................118 BAYVIEW ROAD SERVICE AREA ................................................................ ............................... ............................120 FIREPROTECTION AREA NO. 1 ................................................................... ............................... ............................122 (BAYSIDE FIRE DEPARTMENT) .................................................................... ............................... ............................122 WOMENS BAY FIRE DEPARTMENT ............................................................. ............................... ............................124 ' KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT .. ............................... ............................126 WOODLAND ACRES STREET LIGHT AREA ................................................ ............................... ............................128 KODIAKARTS COUNCIL ................................................................................ ............................... ............................130 FACILITIESFUND ............................................................................................ ............................... ............................132 ' TOURISM DEVELOPMENT ............................................................................. ............................... ............................134 DEBTSERVICE FUND ........................................................................................ ............................... ............................137 ' DEBT SERVICE — EDUCATION AND HEALTH ............................................ ............................... ............................138 DEBTSERVICE - OTHER ............................................................................... ............................... ............................140 CAPITAL PROJECTS FUND .............................................................................. ............................... ............................143 ENTERPRISEFUNDS ......................................................................................... ............................... ............................183 MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL ......... ............................... ............................184 HOSPITALENTERPRISE FUND .................................................................... ............................... ............................186 KODIAK FISHERIES RESEARCH CENTER .................................................. ............................... ............................188 911 SERVICE .................................................................................................... ............................... ............................190 INTERNAL SERVICE FUND ............................................................................... ............................... ............................193 MANAGEMENT INFORMATION SERVICES ................................................. ............................... ............................194 Goal................................................................................................................ ............................... ............................194 APPENDIX ............................................................................................................ ............................... ............................197 GLOSSARY .......................................................................................................... ............................... ............................217 i FISCAL YEAR 1999 AT A GLANCE We are predicting a decline of $3,898 in state municipal assistance and a $6,222 decrease in state revenue sharing. This will be the smallest reduction in several years. The Borough's mill rate is 9.25 mills. This would reflect a tax bill of $925.00 for property valued at $100,000. There will be a transfer of $1,016,770 from the General Fund to Debt Service for annual payments of principal and interest on the 1993 and 1994 school and hospital 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 is to be completed in fiscal year 1999. This facility will then be operated as an enterprise fund of which the Kodiak federal shared revenue is estimated at $450,000. 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. On October 19, 1998 the Kodiak Island Borough will change from a strong mayor form of government to a manager ' form of government. 1 F1 1 1 n 11 i 1 r 6 0 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO Kodiak Island Borough, Alaska For the Fiscal Year Beginning July 1, 1997 I ,p President ci 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, 1998. 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 GFOA to determine its eligibility for the fiscal year 1999 award. 5 INTRODUCTION r_ MAYOR'S MESSAGE KODIAK ISLAND BOROUGH Fiscal Year 1999 BUDGET LETTER OF TRANSMITTAL June 4, 1998 Honorable Assembly Members Kodiak Island Borough Kodiak, Alaska 99615 Honorable Assembly Members, Transmitted herewith is the fiscal year 1999 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 t' objectives for fiscal year 1999. 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 The budget process includes considerable debate about school district funding each year. The Borough's direct contribution to the school district is budgeted at $7,044,320 a $591,260 increase over last year. This is an increase of 9% over last year. 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 63% 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. Because of 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 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, 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. The Assembly has indicated that completion of an updated comprehensive plan for the Kodiak Island Borough is a priority item. An update of the comprehensive plan includes two components: an urban area comprehensive plan and a Borough -wide comprehensive plan including the remote areas of the Borough. This budget includes funding (through a state grant) for consultant time to supplement staff and Planning and Zoning Commission efforts to complete these updates during fiscal year 1999. The policy decision made five years ago by the Assembly with regard to the solid waste program has resulted in significant progress toward a high - quality, environmentally responsible program. The request to renew the landfill permit for several years has been submitted, but requires completion of additional engineering work before approval by the Department of Environmental Conservation. Continued waste reduction endeavors will enable us to help our businesses and citizens to reduce the importation of material that becomes solid waste and eliminate the importation of hazardous and toxic wastes. 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. From the analysis we have done thus far, we anticipate that the useful life of the present landfill can be at least doubled by our recycling and waste reduction efforts. The current permit application projects use through the year 2014. In addition, a waste characterization study has been completed, a waste to energy study is underway, and the engineering contract for the long -term management and ultimate closeout of the landfill is underway. Basis of Accounting Basis of accounting refers to revenues and expenditures, or expenses, as being recognized in the accounts and reported in the combined financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The Kodiak Island Borough uses the same basis for budgeting as accounting. Governmental Fund Types are accounted for using the modified accrual basis of accounting. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. An exception to this general rule is principal and interest on general long -term debt which is recognized when due. Prepayment of insurance and similar services extending over more than one year is allocated to the years benefited. Pursuant to this basis of accounting, material revenues, which are both measurable and available, are accrued, and other revenues are recorded on the cash basis. 1 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. I Tax Rate and Financial Analysis This budget would keep the mill rate for the general fund of the Borough at 9.25 mills. In order to balance the fiscal year 1999 budget at this level of taxation, the Kodiak Island Borough will have to use $191,090 of fund balance from the General Fund. The mill rate would have to be raised to 9.65 mills to balance the budget based on property tax revenues rather than drawing from the fund balance. In future years, unless a new revenue source ' can be found or expenditures are dramatically reduced, the property tax mill will have to be increased. It is interesting to note that before fiscal year 1984, the mill rate was much higher, but in fiscal year 1984 it was reduced to 3.75 mills to "use up" what was considered excess fund balance. Various service districts within the Borough levy a property tax to provide service within the Borough. ■ These levies range from .75 mills to 2.0 mills. Services provided include road maintenance and fire protection. All of the service district mill rates remained the same with the exception of Woodland Acres Street Light Service District, which changed from .5 mills to 0 mills. Property assessments have increased from last year due to new construction and new property 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 FY 99 is $686,856,392 versus $681,345,890 for FY98, an increase of $5,510,502 or 1 %. The total proposed budget for fiscal year 1999 calls for expenditures and transfers of $56,359,557. 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 fiscal year 1998. If the Kodiak Island Borough School District were included as part of the Kodiak Island Borough, the Borough budget would total $79,126,763. The largest component of this budget is Capital Projects. At this time, the Borough has $31,550,10'/ in ongoing capital construction. The next largest component of the Kodiak Island Borough is the General Fund. The proposed General Fund budget is $11,392,320 or 20% of the total budget. Of this, $7,615,617 is for transfers to other funds (mostly KIBSD) leaving expenditures in the General Fund of $3,776,703. These General Fund expenditures amount to 7% of the total Borough budget. General Fund revenues are budgeted at $7,235,050 (66 %) from property taxes, $1,023,000 (9 %) from severance taxes, $73,300 (1%) from licenses and permits, $2,009,920 (18 %) from intergovernmental sources, $440,000 (4 %) from interest earnings, and $51,350 (1 %) from miscellaneous revenue. We are including, as part of our revenues, a reduction in fund balance of $191,090 to balance the budget. General Fund expenditures and transfers are budgeted at $1,642,700 (15 %) for general government, $100,170 (1 %) for public safety, $7,044,320 (63 %) for education, $218,930 (2 %) for culture and recreation, $1,191,800 (11 %) for health and welfare, $319,200 (3 %) for assessing, and $506,590 (5 %) for community development. The fiscal year 1999 budget totals $11,023,710, which is $428,090 less than the amended budget of $11,451,800 for fiscal year 1998. It should be noted however, that even though the total budget was reduced the education budget increased $6,466,299 to $7,044,320 or $578,021. Looking Ahead The Borough faces many challenges for FY99. Two areas of major financial concern are the declining ability of the State of Alaska to fund education and general government, plus the increasing input of state and federal regulations such as the Clean Water Act, wetlands regulations, and many others. This year the school district is using $427,954 of their fund balance to balance their budget. If this money was not available, taxes would 9 have to be raised .54 mills or services provided by the school district would have to be cut. 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. We will need to continue to be financially responsible and seek cost effective improvements throughout Borough operations. Budget Document Organization For fiscal years 1991 through 1998, the Borough budget was organized substantially different from prior years and was submitted to the GFOA for their evaluation. The Borough has received the Distinguished Budgetary Presentation Award for each of these years. 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 efficient and dedicated service during the past year. I particularly wish to express my appreciation to Mr. Karleton Short, Finance Director; Meagan Christiansen and Tina Seelinger, Finance Secretaries, 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. r Conclusion The requested appropriations have not been established arbitrarily. The Assembly provided goals and objectives to us in January, which helps 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 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 i Jerome M. Selby Borough Mayor 7 L 10 1 BUDGET CALENDAR ' KODIAK ISLAND BOROUGH FISCAL YEAR 1999 The following activity is outlined as essential for the orderly formulation of the 1999 Borough budget (July 1, 1999 through June 30, 1999). DATE ITEM BY January 9, 1998 Budget preparation message Mayor January 9 Distribution of budget worksheets to aid departments in submitting Finance Officer their requests m January 9 Distribution of forms to solicit input from villages Mayor January 9 Distribution of forms to gather input from autonomous not - for - profit Mayor organizations ' January 23 Final day for departmental budget requests to be returned to Mayor Department Heads (via Finance Officer) ' January 23 Revenue forecast (all funds) Finance Officer February 12 Due date for public and not - for - profit agencies budget requests Mayor ' February -March Work sessions to resolve or justify differences of department Mayor /Finance Officer budgets Department Heads ' March 19 Receipt of KIBSD Budget School District March 19 Receipt of Service District budget Service Districts ' (per KIB Code subsection 3.08.030 B) ,aril 2 Mayor's annual budget message Mayor ' April 9 Prior to April 30, submission of proposed budget and budget Mayor /Finance Officer/ message to Assembly in a work session (per KIB Code Subsection Assembly 3.08.030 B) April 16 Borough Assembly adopts local appropriation to school district Finance /Assembly resolution (submit it to Clerk by April 15) April - May Assembly Department Review Mayor /Department Heads May 21 Introduction of Budget Ordinance Mayor L May 21 Publication of hearing Clerk June 4 Public hearing and adoption of budget (as required by KIB Code Assembly Section 3.08.050) by June 10 Ir July 1 Budget execution All concerned 11 THE BUDGET PROCESS The budget process begins on the first Friday in January of each year with the budget preparation message by the Borough Mayor. 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 Mayor'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 Mayor, 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 Mayor 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 Mayor and department heads. In May, the Mayor introduces the budget ordinance. There must be a public hearing on the budget on or before June 10 of each year. The Borough Clerk posts the notices of this public hearing. The budget shall be adopted by a favorable vote of a majority of all members of the Assembly no later than June 10 through the adoption of an ordinance setting forth the appropriation levels and the millage rate. The Borough Mayor may veto the ordinance, but his veto may be overridden by two - thirds of all the votes to which the Assembly is entitled on the question. If the Assembly does not adopt the budget by June 10, the budget, as presented by the Mayor, 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. J 2. A resolution of the Borough Assembly is required to move (appropriate) amounts between departments and projects. t 12 1 ARCTIC ULc... PT BARROW A w PRL/ONOC BA b �{ 6 -.- INKI �v KODIAK KARLUK APE HIN VJt 9AY N LD I N AKHIOK o� s KODIAK d` ISLAND d BOROUGH iv` o .• a NORTH PACIFIC OCEAN lo n , m, EAU KOTZEBJE VP _ AR CTIC NOME NORION SOUND }}} WWI FAIRBANKS ALASKA ANCHORAGE VALDEZ BETHEL KENA � ; E S ARQ DILLINGHAM EW GULF OF ALASKA BR/SIOL LAY KODIAK .a ISLAND o .• a NORTH PACIFIC OCEAN lo n , m, EAU STRATEGIC PLAN ASSEMBLY GOALS AND OBJECTIVES In a February, 1998 work session the Assembly met and formulated their goals and objectives for fiscal year 1999. 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 1. Education 2. Tax Assessment and Collection 3. Planning and Zoning Adopted 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 (area -wide) 6. Emergency Response Service Districts 1. Fire 2. Road Maintenance 3. Street Lighting 4. Water /Sewer 15 BOROUGH SUCCESSES FOR 1998 • Completion of sewer /water transfer and associated reduction in fees • Completed remodel of old hospital • Substantial progress on Kodiak Fisheries Research Center (KFRC) building construction • Magnusen Act • Kodiak Island Hospital lease agreement • Mental Health Center transfer to Providence • Funding for landfill closeout • Completion of Bayside Fire Hall training room • Completion of rocket launch facility funding • Retention of US Coast Guard C -130• s in Kodiak • Vocational incentive grant • Defense of P.I.L.O.T. formula • Annual financial and budget reports • Risk Management assessment • Assembly /Council cooperation • Land transfers with the City of Kodiak MESSAGES FROM OUR CITIZENS • Dollars spent • Assessment /property tax • Ineff icient regulations • Assuming unmandated powers • Intra- networks - messages to assembly • Making decisions on what is best for the whole borough • Making decisions too quickly /don't process information long enough • Town meetings for citizens to voice their goals and objectives • Provide infrastructure for families to remain in Kodiak • Positive activities for teens and senior citizens • Cost -of- living in Kodiak • Private sector /government benefit disparity • Enlarge newspage; e.g. interviews with members of boards and commissions, • 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 explanation of rules such as open meetings and board of adjustment • Concerns about public safety • Diversifying economy • Cross - cultural integration • Town meeting report • Lack of interest on mainstream students • Illegal drug enforcement • Government too big and out of control • Deterioration of downtown area • People misunderstand what government does • Hold line on property tax • Tax stability • Increase quality of education • No tax increase • Need better public image • Town meeting too expensive • Concern over deteriorating commercial climate 16 1 17 POTENTIAL LANDMINES • Education • budget ' • class -size • long -term funding • quality ' • facilities • Citizen actions toward perceived problems • State and federal fisheries and environmental issues • USCG Base planning • Village economies and stability • Cost of power ' • Reapportionment MY BOROUGH 2003 - WIERE DO WE WANT TO BE • Maintained balanced community • senior citizens • youth ' cross - cultural • long -term • continued improvement in quality of life Stable with an adequate infrastructure ' • Natural beauty kept • Streamlined government ' • Integration of services Develop Kodiak as a regional research /training center 1 17 ASSEMBLY GOALS AND OBJECTIVES IDENTIFIED FIVE -YEAR GOALS Consolidation Focus on regional issues Develop parks and recreation Strengthen private sector - Fisheries - Tourism Promote regional science research Increase solid waste management Upgrade and expand sewer /water infrastructure Promote borough -wide programs of comprehensive educational training Promote diversification of energy programs ' 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 Research library consortium Pursue enhancements to air /maritime transportation 18 ASSEMBLY GOALS AND OBJECTIVES MANAGER PLAN Goals To change the Kodiak Island Borough government policies and procedures to a manager plan of municipal government for a smooth, efficient, effective transition by October 19, 1998 Objectives 1. Meet with the Department of Community and Regional Affairs 2. Public Information 3. Develop a budget 4. Develop a timeline 5. Develop job description, salary, contract and evaluation for manager 6. Comply with state statutes and regulations in developing Borough Code 7. Recruitment/hiring of manager 19 ASSEMBLY GOALS AND OBJECTIVES EDUCATION Goals To provide for quality education K -12 and promote education for all citizens. Objectives Safe and attractive buildings risk management well constructed full utilization by/for community without conflict to local businesses develop long -term utilization plan for each site develop long -range facilities plan Instruction adequate funding based on the attainment and improvement of educational goals federal state local encourage /support a strong and innovative vocational education program encourage /support honors program encourage cooperative relationship with other educational institutions University of Alaska, Kodiak College University of Alaska, Fisheries Industrial Technology Center (Fish -Tech or FITC) Kodiak Fisheries Research Center (formerly Near Island Research Facility) encourage /support pre - school education responsibilities ' support the development of additional educational opportunities outside traditional settings launch facility explore development of consortium library , Efficient building maintenance staff, analyze and explore facilities maintenance options ' work cooperatively with the Kodiak Island Borough School District to transfer maintenance of school facilities to the Kodiak Island Borough provide preventative maintenance planning Increase public education for involvement in public services to improve participation in public services to improve community spirit ' voter education Encourage a cross cultural awareness education program Pursue state funding of basic education need that also provides for changes in basic need and ' the effects of inflation 20 1 I ASSEMBLY GOALS AND OBJECTIVES TAXATION & ASSESSMENT Goals ' To 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 ' Equitable comprehensive taxes that promote a balanced budget and economic development examine all forms of taxes to ensure 100% inclusion and collection regular review ' aggressively manage programs to avoid a mill rate increase for 1999/2000 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. Public education and communication ' public hearings ordinances ' resolutions advertising mail -outs inform the public as to the source and cost of unfunded mandates ' increase variety and utilization of borough newspage and other media outlets Maintain positive benefit for financial management Safeguard Borough assets through an investment program that stresses safety of principal and returns on investments to reduce the need for tax dollars ' Diversification of the types of tax and expansion of tax base to spread tax burden as much as possible d 21 ASSEMBLY GOALS AND OBJECTIVES LAND USE POLICY (PLANNING, PLATTING, LAND USE REGULATIONS) Goals 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 Update comprehensive plan review and update coastal management plan review zoning regulations review land use plan and establish regular review dates for updating review zoning policies to ensure facilitation of economic development develop policy that provides incentives for beautification, park, and other alternative enhancements in the community Review zoning enforcement policy and procedures and pursue methodology for ensuring cost - effective enforcement efforts 22 F L 1 t i7 7 ASSEMBLY GOALS AND OBJECTIVES BOROUGH -OWNED LANDS Goals Manage borough -owned lands for the benefit of its residents Objectives 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 identify need for real property per borough mandated or adopted powers examine land sales policy land inventory and impact to adjacent properties 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 promote policy to broaden tax base promote sale of surplus Borough lands to adjacent property owners Pursue the identification and acquisition of lands suitable and feasible to acquire for public purposes 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.) Administer borough property records (sales contracts, easements, leases, permits) for timely retrieval and execution Monitor the use of borough lands for trespass, encroachment and hazardous waste dumping Explore potential receipt of additional land allotment from state by virtue of annexation of mainland portion of the Borough 23 I ASSEMBLY GOALS AND OBJECTIVES HEALTt I Goals To provide quality health care Objectives Delivery of cost - effective health care services maximize cooperation of health services coordination of related health services by non - profits health services delivery seek alternate funding mechanism Maintain current health care facilities provide for equipment acquisition and update continue improving facilities Pursue upgrade and expansion of water /sewer services in communities Continued review to deliver responsible solid waste services by KIB or private contractor for recollection and disposal improve services cost - effectively recycle reduce unsightly solid waste alternative waste disposal Continue to deliver city /borough animal control services shared cost basis Pursue unified EMS services on the road system 24 7J I ASSEMBLY GOALS AND OBJECTIVES Encourage and support research to allow for expansion of other species of small boat fisheries Promote regional scientific and research programs Promote cost - effective energy programs Encourage development of aerospace industry Enhance community communications on island off island Support the Borough as a regional transportation hub for southwest Alaska Encourage foreign trade zone Land for economic development Encourage village and rural economic development Encourage human resource development through cooperating federal, state, and local agencies to provide new jobs and training for existing jobs 25 6 ECONOMIC DEVELOPMENT Goals ' Encourage a strong and diverse economic base in the Kodiak Island Borough Objectives ' Encourage the expansion of the economy Encourage development of secondary processing of fish, timber and other natural ' resources Support efforts to keep USCG and other federal and state agencies strong in Kodiak a• Support needed capital improvement funding from all possible sources Encourage and emphasize tourism within the natural capacity of the Kodiak Island ' Borough Support incentives, such as tax credits, for existing and new businesses to invest in the ' Kodiak Island Borough Encourage public /private partnerships to develop community services and economy that are not profitable to develop from a strictly private sector perspective Promote fisheries development, including protection of stocks and reduction of by -catch Support expansion of water /sewer system infrastructure Encourage and support research to allow for expansion of other species of small boat fisheries Promote regional scientific and research programs Promote cost - effective energy programs Encourage development of aerospace industry Enhance community communications on island off island Support the Borough as a regional transportation hub for southwest Alaska Encourage foreign trade zone Land for economic development Encourage village and rural economic development Encourage human resource development through cooperating federal, state, and local agencies to provide new jobs and training for existing jobs 25 6 ASSEMBLY GOALS AND OBJECTIVES SERVICES Goals Encourage, promote, and support cooperation between, and the combining of, services within the borough Objectives Provide quality services within service districts Lobbying on state and federal issues that impact the Kodiak Island Borough Oppose unfunded mandates Provide coordinated emergency services with the City, State and Coast Guard for Kodiak Island Borough Continue Kodiak Island Borough support for non - profits that provide community services Pursue unified fire and EMS services for the road system explore governance options explore contract details and requirements with AADC, Coast Guard, state and local agencies meet with fire jurisdictions for feasibility discussion independent consultant 26 1 1 1 1 1 1 1 1 1 1 1 1 1 FINANCIAL SUMMARIES 1 FINANCIAL SUMMARIES FUND STRUCTURE The Borough accounts are organized on the basis of fund and account groups, each of which is considered a separate accounting entity. Operations of each fund are accounted for with a separate set of self - balancing accounts ' that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate. Borough resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds in this report are grouped into six ' generic fund types within two broad fund categories. Governmental Fund Types r General Fund - The General Fund is the operating fund of the Borough and is used to account for all financial resources, except those required to be accounted for in another fund. ' Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specific purposes. ' Debt Service Funds - The Debt Service Funds are used to account for the accumulation of, resources for, and the payment of general long -term debt principal, interest, and related costs. Capital Project Funds - Capital Projects Funds are used to account for financial resources to be used for acquisition or construction of major capital facilities and equipment. Proprietary Fund Types Enterprise Funds - Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, ncluding depreciation) of providing goods or services to the general public on a continuing basis be financed or ocovered 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. r 27 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; I 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 I government services against established fiscal parameters. To these ends, the following fiscal policy statements are provided: Operating Budget Policies The budget is a plan for allocating resources. The objective is to enable service delivery with allocated resources. Services must be delivered to the citizens at a level which will meet real needs as efficiently and effectively as possible. The Borough's goal is to pay for all recurring expenditures with recurring revenues and to use non - recurring ' revenues for non - recurring expenditures. It is important that a positive undesignated fund balance and a positive cash balance be shown in all governmental funds at the end of each fiscal year. When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year must be reduced sufficiently to create a positive undesignated fund balance and a positive cash balance. When possible, the Borough will integrate performance measurement and productivity indicators within the budget. This should be done in an effort to improve the productivity of Borough programs and employees. Productivity analysis should become a dynamic part of the Borough administration. The budget must be structured so that the Assembly and the general public can readily establish the relationship between expenditures and the achievement of service objectives. The individual department and agency budget submissions must be prepared with the basic assumption that the Assembly will always attempt to maintain the current tax rates. Budgetary review by the Assembly will focus on the following basic concepts: Staff Economy 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. 28 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. 2. Debt Policies The Borough will not fund current operations from the proceeds of borrowed funds. 29 1 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 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 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, I 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. I 30 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. 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. 31 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. I 1 32 7 -97 Page 1 Kodiak Island Borough Temporary Investment of Idle Funds Jul /31 /97 Date of- Certificate Purchased Purchase Interest Purchase Maturity Days Type Number From Price Rate Amount Maturity Ownership 12/06/96 08/25/97 262 FNMA 31364BJH4 errill Lynch 552,510.20 5.44% 14,292.30 566,802.50 426 12/12/96 09/05/97 267 FHLB 313393KG4 Key Bank 998,145.89 5.46% 29,154.11 1,027,300.00 426 03/24/97 09/24/97 184 FHLB 313395WH4 US Bank 0.00 6.33% 31,650.00 31,650.00 426 09/28/96 09/27/97 364 CD 40415 NBA 105,320.00 5.32% 5,603.02 110,923.02 100 The above security is collateral for Anton Lason Dock 01/28/97 10/28/97 273 FHLB 313395GC3 US Bank 0.00 6.27% 30,132.50 30,132.50 100 The above security is callable quarterly ie. 4/28/97 7128/97 10/28/97 1/28/98 4/28/98 7/28/98 05/20/97 10/31/97 164 PEFCO 7426518JO US Bank 1,323,467.89 5.90% 34,707.11 1,358,175.00 425 06/18/97 12118/97 183 FHLB 3133MOJ28 US Bank 0.00 6.50% 32,500.00 32,500.00 426 05/20/97 12/30/97 224 FNMA 31364AZU9 US Bank 0.00 6.06% 26,950.00 26,950.00 100 01/07/97 02/09/98 398 FHLB 313394C89 Key Bank 1,000,000.00 5.99% 29,950.00 1.029,950.00 276 03/24/97 03/24/98 365 FHLB 313395WH4 US Bank 0.00 6.33% 31,650.00 31,650.00 426 01/28/97 04/28/98 455 FHLB 313395GC3 US Bank 0.00 6.27% 30,132.50 30,132.50 100 The above security is callable quarterly ie. 4/28/97 7/28197 10/28/97 1/28/98 4/28/98 7/28/98 06/18/97 06/18/98 365 FHLB 3133MOJ28 US Bank 0.00 6.50% 32,500.00 32,500.00 426 05/20/97 06/30/98 406 FNMA 31364AZU9 US Bank 1,000,000.00 6.06% 26,950.00 1,026,950.00 100 03/24/97 09/24/98 549 FHLB 313395WH4 US Bank 0.00 6.33°/ 31,650.00 31,650.00 426 01/28/97 10/28/98 638 FHLB 313395GC3 US Bank 1,000,000.00 6.27% 30,132.50 1,030,132.50 100 The above security is callable quarterly ie. 4/28/97 7/28/97 10/28/97 1128/98 4/28/98 7/28/98 06/18/97 12/18/98 548 FHLB 3133MOJC6 Evem 1,000,000.00 6.36% 95,400.00 1,095,400.00 50 %250 -50 %300 The above security is callable 12/18/97 06/18/97 12/18/98 548 FHLB 3133MOJ28 US Bank 0.00 6.50% 32,500.00 32,500.00 426 03/24/97 03/24/99 730 FHLB 313395WH4 US Bank 1,000,000.00 6.33% 31,650.00 1,031,650.00 426 06/18/97 06/18/99 730 FHLB 3133MOJ28 US Bank 1,000,000.00 6.50% 32,500.00 1,032,500.00 426 Municipal Leage Investment Pool 86,476.22 86,476.22 100 Municipal Leage Investment Pool 1,348,004.98 1,348,004.98 276 Municipal Leage Investment Pool 0.00 0.00 426 Municipal Leage Investment Pool 476,928.28 476,928.28 540 Total investment pool 1,911,409.48 5.25% 1,911,409.48 3,736,342.74 700 Varies 5/13/98 411 Various I C M A 1,894,411.96 000 1,894,411.96 710 $12,232,755.22 6.13 %• $595,711.74 $16,564,809.70 Months Percent Amount S µ. -)- 1 4.23% $566,802.50 2 8.73% 1,169,873.02 'f O 3 10.36% 1,388,307.50 4 -6 0.44% 59,450.00 7 -12 16.06% 2,151,182.50 13 -18 7.93% 1,061,782.50 40 Oq >18 23.83% 3,192,050.00 S Pool 1417% 1,911,409.48 ICMA 14.14% 100.00% 1,894,411.96 $13,395,269.46 I d i Institution Percent Amount Ak St Hsg Fin Corp 0,00% $0.00 1 C M A Retirement Fund 14,82% 1,894,411.96 Page 1 7 -97 Federal Government (T- Bills) 0.00% 0.00 Federal Farm Credit Bank 0.00% 0.00 Federal Home Loan Bank 46.91% 5,998,145.89 Federal Home Loan Mort. Corp. 0.00% 0.00 Federal Mortgage Corp. 0,00% 0.00 Federal National Mortgage Assoc. 12.14% 1,552,510.20 Financing Corporation 0.00% 0.00 Municipal Leage Investment Pool 14.95% 1,911,409.48 National Bank of Alaska 0.82% 105,320.00 North Slope Borough 0.00% 0.00 Petroluem Exploration Financing Corp. (PEFCO) 10.35% 1,323,467.89 Student Loan Marketing Assoc. 0.00% 0.00 100.00% $12,785,265.42 Page 2 8 -97 Kodiak Island Borough Temporary Investment of Idle Funds Aug /31197 Date of- Percent Certificate Purchased Purchase 7.84% Interest 1,026,875.00 276 Purchase Maturity Days Type Number From Price Rate Amount Maturity Ownership 12/12/96 09/05/97 267 FHLB 313393KG4 Key Bank 998.145.89 5.46% 29,154.11 1,027,300.00 426 03/24/97 09/24197 184 FHLB 313395WH4 US Bank 0.00 6.33% 31,650.00 31,650.00 426 09/28/96 09/27/97 364 CD 40415 NBA 105,320.00 5,32% 5,603.02 110,92102 100 4/28/98 7/28/98 The above security is collateral for Anton Lason Dock 0.00 6.50% 32,500.00 01/28/97 10/28/97 273 FHLB 313395GC3 US Bank 0.00 6.27% 30,132.50 30,132.50 100 08/28/97 08/26/98 The above security is callable quarterly ie. 4/28/97 7/28/97 10/28/97 1/28/98 4/28/98 7/28/98 31,921.99 05/20/97 10/31/97 164 PEFCO 742651BJO US Bank 1,323,467.89 5.90% 34,707.11 1,358,175.00 425 06/18/97 12/18/97 183 FHLB 3133MOJ28 US Bank 0.00 6.50% 32,500.00 32,500.00 426 05120/97 12/30/97 224 FNMA 31364AZU9 US Bank 0.00 6.06% 26,950.00 26,950.00 100 Months Percent Amount 1 7.84% $1,169,873.02 1,026,875.00 276 01/07/97 02/09/98 398 FHLB 313394C89 Key Bank 1,000,000.00 5.99% 29,950.00 1.029,950.00 276 08/28/97 02/26198 182 FHLB 313389TX6 Key Bank 0.00 5.83% 25,950.00 25,950.00 100 03/24/97 03/24/98 365 FHLB 313395WH4 US Bank 0.00 6.33% 31,650.00 31,650.00 426 01/28/97 04/28/98 455 FHLB 313395GC3 US Bank 0.00 6.27% 30,132.50 30,132.50 100 The above security is callable quarterly ie. 4/28/97 7/28/97 10/28/97 1/28/98 4/28/98 7/28/98 06/18/97 06/18/98 365 FHLB 3133MOJ28 US Bank 0.00 6.50% 32,500.00 32,500.00 426 05/20/97 06/30/98 406 FNMA 31364AZU9 US Bank 1,000,000.00 6.06% 26,950.00 1,026,950.00 100 08/28/97 08/26/98 363 FHLB 313389TX6 Key Bank 994,028.01 5.83% 31,921.99 1,025,950.00 100 03/24/97 09/24/98 549 FHLB 313395WH4 US Bank 0.00 6.33% 31,650.00 31,650.00 426 01/28/97 10/28/98 638 FHLB 313395GC3 US Bank 1,000,000.00 6.27% 30,132.50 1,030,132.50 100 The above security is callable quarterly ie. 4/28/97 7/28/97 10/28/97 1/28/98 4/28/98 7/28/98 06/18/97 12/18198 548 FHLB 3133MOJC6 Evem 1,000,000.00 6.36% 95,400.00 1,095,400.00 50 %250 -50 %300 The above security is callable 12/18/97 06/18/97 12/18/98 548 FHLB 3133MOJ28 US Bank 0.00 6.50% 32,500.00 32,500.00 426 03/24/97 03/24/99 730 FHLB 313395WH4 US Bank 1,000,000.00 6.33% 31,650.00 1,031,650.00 426 06/18/97 06/18/99 730 FHLB 3133MOJ28 US Bank 1,000,000.00 6.50% 32,500.00 1,032,500.00 426 Municipal Leage Investment Pool 87,170.16 67,170.16 100 Municipal Leage Investment Pool 1,362,266.19 1,362,266.19 276 Municipal Leage Investment Pool 0.00 0.00 426 Municipal Leage Investment Pool 480,755.46 480,755.46 540 Total investment pool 1,930,191.81 5.25% 1,930,191.81 Deferred Comp Aetna 302,488.92 Varies 5/14/98 397 Various I C M A 1,894,411.96 0.00 1,894,411.96 710 $13,548,054.48 6.10% $653,583.73 $14,926,024.29 Months Percent Amount 1 7.84% $1,169,873.02 2 9.30% 1,388,307.50 3 0.00% 0.00 4 -6 14.35% 2,142,225.00 7 -12 0.41% 61,782.50 13 -18 13.97% 2,085,400.00 >18 28.50% 4,253,832.50 Pool 12.93% 1,930,191.81 ICMA 12.69% 1,894,411.96 100.00% $14.926,024.29 Page 3 8 -97 Institution Percent Amount Ak St Hsg Fin Corp 0.00% $0.00 1 C M A Retirement Fund 14.32% 1,894,411.96 Federal Government (T- Bills) 0.00% 0.00 Federal Farm Credit Bank 0.00% 0.00 Federal Home Loan Bank 45.35% 5,998,145.89 Federal Home Loan Mort. Corp. 7.52% 994,028.01 Federal Mortgage Corp. 0.00% 0.00 Federal National Mortgage Assoc. 7.56% 1,000,000.00 Financing Corporation 0.00% 0.00 Municipal Leage Investment Pool 14.45% 1,911,409.48 National Bank of Alaska 0.80% 105,320.00 North Slope Borough 0.00% 0.00 Petroluem Exploration Financing Corp. (PEFCO) 10.01% 1,323,467.89 Student Loan Marketing Assoc. 0.00% 0.00 100.00% $13,226,783.23 Page 4 9 -97 Kodiak Island Borough Temporary Investment of Idle Funds Sep /30/97 Date of- Certificate Purchased Purchase Interest 1 Purchase Maturity Days Type Number From Price Rate Amount Maturity Ownership 01/28/97 10/28/97 273 FHLB 313395GC3 US Bank 0.00 6.27% 30,132.50 30,132.50 100 7 -12 The above security is callable quarterly ie. 4/28/97 7/28/97 10/28/97 1/28/98 4/28/98 7/28/98 1,057,082.50 05/20/97 10/31/97 164 PEFCO 742651BJO US Bank 1,323,467.89 5.90% 34,707.11 1,358,175.00 425 05/20197 12/30/97 224 FNMA 31364AZU9 US Bank 0.00 6.06% 26,950.00 26,950.00 100 09/18/97 01/13/98 117 FNMA 3159CCC7 Seafirst 1,008,916.67 5.38% 17,958.33 1,026,875.00 276 01/07/97 02/09/98 398 FHLB 313394C89 Key Bank 1,000,000.00 5.99% 29,950.00 1,029,950.00 276 08/28/97 02/26/98 182 FHLB 313389TX6 Key Bank 0.00 5.83% 25,950.00 25,950.00 100 01/28/97 04/28/98 455 FHLB 313395GC3 US Bank 0.00 6.27% 30,132.50 30,132.50 100 0.00% The above security is callable quarterly ie. 4/28/97 7/28/97 10/28/97 1/28/98 4/28/98 7/28/98 05/20/97 06/30/98 406 FNMA 31364AZU9 US Bank 1,000,000.00 6.06% 26,950.00 1,026,950.00 100 08/28/97 08/26/98 363 FHLB 313389TX6 Key Bank 994,028.01 5.83% 31,921.99 1,025,950.00 100 09/28/97 09/27/98 364 CD 40415 NBA 111,211.53 5.32% 5,916.45 117,127.98 100 7,930,191.81 National Bank of Alaska The above security is collateral for Anton Lason Dock 111,211.53 North Slope Borough 01/28/97 10/28/98 638 FHLB 313395GC3 US Bank 1,000,000.00 6.27% 30,132.50 1,030,132.50 100 0,00% 0.00 The above security is callable quarterly ie. 4/28/97 7/28/97 10/28197 1/28198 4/28/98 7/28/98 $17,564,716.79 06/18/97 12/18/98 548 FHLB 3133MOJC6 Evern 1,000,000.00 6.36% 95,400.00 1,095,400.00 50%250 -50 %300 The above security is callable 12/18/97 Municipal Leage Investment Pool 87,170.16 87,170.16 100 Municipal Leage Investment Pool 1,362,266.19 1,362,266.19 276 Municipal Leage Investment Pool 5,000,000.00 5,000,000.00 426 Municipal Leage Investment Pool 1,480,755.46 1,480,755.46 540 Total investment pool 7,930,191.81 5.25% 7,930,191.81 Deferred Comp Aetna 302,488.92 Varies 4/30/98 344 Various I C M A 1,894,411.96 0.00 1,894,411.96 710 $17,564,716.79 5.91% $386,101.38 $17,648,329.25 Page 5 Months Percent Amount 1 7.87% $1,388,307.50 2 0.00% 0.00 3 0.15% 26,950.00 4 -6 11.80% 2,082,775.00 7 -12 5.99% 1,057,082.50 13 -18 6.48% 1,143,077.98 >18 12.04°% 2,125,532.50 Pool 44.93% 7,930,191.81 ICMA 10.73% 1,894,411.96 100.00% $17,648,329.25 Institution Percent Amount Ak St Hsg Fin Corp 0.00% $0.00 Aetna Deferred Comp 1.72% $302,488.92 1 C M A Retirement Fund 10.79% 1,894,411.96 Federal Government (T- Bills) 0.00% 0.00 Federal Farm Credit Bank 0.00% 0.00 Federal Home Loan Bank 22.74% 3,994,028.01 Federal Home Loan Mort. Corp. 0.00% 0.00 Federal Mortgage Corp. 0.00% 0.00 Federal National Mortgage Assoc. 11.44% 2,008,916.67 Financing Corporation 0.00% 0.00 Municipal Leage Investment Pool 45.15°% 7,930,191.81 National Bank of Alaska 0.63% 111,211.53 North Slope Borough 0.00% 0.00 Petroluem Exploration Financing Corp. ( PEFCO) 7.53% 1,323,467.89 Student Loan Marketing Assoc. 0,00% 0.00 100.00% $17,564,716.79 Page 5 10 -97 Kodiak Island Borough Temporary Investment of Idle Funds Oct/31 /97 Dale of - Certificate Purchased Purchase Purchase Maturity Days Type Number From Price Rate 05/20/97 12/30/97 224 FNMA 31364AZU9 US Bank 0.00 09/18/97 01/13/98 117 FNMA 3159CCC7 Seafirst 1,008,916.67 10/22/97 01/28/98 98 FNMA 31364AB50 Key Bank 0.00 01/07/97 02/09/98 398 FHLB 313394C89 Key Bank 1,000,000.00 08/28/97 02/26/98 182 FHLB 313389TX6 Key Bank 0.00 10/08/97 03/30/98 173 FNMA 313589UX9 Seafirst 1,948,676.67 10/31/97 03/30/98 150 FNMA 313589UM3 US Bank 979,155.56 10/08/97 04/08/98 182 FHLB 313385VGB Seafirst 972,952.78 10/22/97 05/01/98 191 FHLB 313385WF9 US Bank 970,978.61 05/20/97 06/30/98 406 FNMA 31364AZU9 US Bank 1,000,000.00 10/31/97 06/30/98 242 SLMA 863873YT6 US Bank 963,894.94 10/22/97 07/28/98 279 FNMA 3164AB50 Key Bank 907,921.09 08/28/97 08/26/98 363 FHLB 313389TX6 Key Bank 994,028.01 09/28/97 09/27/98 364 CD 40415 NBA 111,211.53 The above security is collateral for Anton Lason Dock 06/18/97 12/18/98 548 FHLB 3133MOJC6 Evern 1,000,000.00 The above security is callable 12/18/97 Municipal League Investment Pool 87,838.46 Municipal League Investment Pool 1,372,710.13 Municipal League Investment Pool 5,000,000.00 Municipal League Investment Pool 1,484,441.22 Total investment pool 7,944,989.81 Deferred Comp Aetna 302,488.92 Varies 5/11198 261 Various C M A 2,090,891.35 10/01/97 Varies KFRC KIB 8,000,000.00 $30,196,105.94 Months Percent Amount 1 0.00% $0.00 2 0.12% 26,950.00 3 4.71% 1,052,660.00 4 -6 22.61% 5,055,900.00 7 -12 22.79% 5,095,812.98 13 -18 4.90% 1,095,400.00 >18 0.00% 0.00 Pool 35.53% 7,944,989.81 ICMA 9.35% 2,090,891.35 100.00% $22,362,604.14 Institution Percent Amount Ak St Hsg Fin Corp 0.00% $0.00 Aetna Deferred Comp 1.00% $302,488.92 1 C M A Retirement Fund 6.92% 2,090,891.35 Federal Government (T- Bills) 0.00% 0.00 Federal Farm Credit Bank 0.00% 0.00 Federal Home Loan Bank 16.35% 4,937,959.40 Federal Home Loan Mort. Corp. 0.00% 0.00 Federal Mortgage Corp. 0.00% 0.00 Federal National Mortgage Assoc. 19.36% 5,844,669.99 Financing Corporation 0.00% 0.00 Kodiak Island Borough Bond 26.49% 8,000,000.00 Municipal Leage Investment Pool 26.31% 7,944,989.81 Page 6 6.06% 5.38% 5.27% 5.99% 5.83% 5.56% 5.55% 5.58% 5,70% 6.06% 5.61% 5.73% 5.83% 5.32% Interest Amount 26,950.00 17,958.33 25,785.00 29,950.00 25,950.00 51,323.33 20,844.44 27,047.22 29,021.39 26,950.00 36,105.06 17,863.91 31,921.99 5,916.45 6,36% 95,400.00 5.25% 0.00 7.00% 5.77% $468,987.12 Maturity Ownership 26,950.00 100 1,026,875.00 276 25,785.00 100 1,029,950.00 276 25,950.00 100 2,000,000.00 555 1,000,000.00 100 1,000,000.00 555 1,000,000.00 100 1,026, 950.00 100 1,000,000.00 100 925,785.00 100 1,025,950.00 100 117,127.98 100 ......v,..wn.o --q 1,095,400.00 50%250-50%300 87,838.46 100 1,372,710.13 276 5,000.000.00 426 1,484,441.22 540 7,944,989.81 2,090,891.35 710 $22,362,604.14 10 -97 National Bank of Alaska 0.37% 111,211.53 North Slope Borough 0.00% 0.00 Petroluem Exploration Financing Corp. (PEFCO) 0.00% 0.00 Student Loan Marketing Assoc. 3.19% 963,894.94 100.00% $30,196,105.94 .. — Page 7 Kodiak Island Borough Temporary Investment of Idle Funds Nov /30/97 Date of - 469,24132 276 5,044,890.36 Certificate Purchased Purchase 1,004,418.18 Interest 8,016,320.50 525% Purchase Maturity Days Type Number From Price Rate Amount Maturity Ownership 05/20/97 12/30197 224 FNMA 31364AZU9 US Bank 0.00 6.06% 26,950.00 26,950.00 100 09118/97 01/13/98 117 FNMA 3159CCC7 Seafirst 1,017,963.29 538% 8,911.71 1,026,875.00 555 10/22/97 01/28/98 98 FNMA 31364AB50 Key Bank 0.00 5.27% 25,785.00 25,785.00 100 01/07/97 02/09/98 398 FHLB 313394C89 Key Bank 1,044,925.00 5.99% (14,975.00) 1,029,950.00 555 08/28/97 02/26/98 182 FHLB 313389TX6 Key Bank 0.00 5.83% 25,950.00 25,950.00 100 11/06/97 03/18/98 132 FHLB 3133M1RR2 Seafirst 0.00 5.80% 29,000.00 29,000.00 555 10/31/97 03/20198 140 FNMA 313589UM3 US Bank 979,155.56 5.55% 20,844.44 1,000,000.00 100 10/08/97 03/30/98 173 FNMA 313589UX9 Seafirst 1,948,676.67 5.56% 51,323.33 2,000,000.00 555 10/08/97 04/08/98 182 FHLB 313385VG8 Seafirst 972,952.78 5.58% 27,047.22 1,000,000.00 555,.,_ 10/22/97 05/01/98 191 FHLB 313385WF9 US Bank 970,978.61 5.70% 29,021.39 1,000,000.00 100 11/06/97 05/25/98 200 FNMA 31364AJ29 Key Bank 0.00 5.23% 31,772.25 31,772.25 100 05120/97 06/30/98 406 FNMA 31364AZU9 US Bank 1,000,000.00 6.06% 26,950.00 1,026,950.00 100 10/31/97 06/30/98 242 SLMA 863873YT6 US Bank 963,894.94 5.61% 36,105.06 1,000,000.00 100 10/22/97 07/28/98 279 FNMA 3164AB50 Key Bank 907,921.09 5.73% 17,863.91 925,785.00 100 08/28/97 08/26/98 363 FHLB 313389TX6 Key Bank 994,028.01 5.83% 31,921.99 1,025,950.00 100 09/28/97 09/27/98 364 CD 40415 NBA 111,211.53 5.32% 5,916.45 117,127.98 100 The above security is collateral for Anton Lason Dock 11106/97 09/18/98 316 FHLB 3133M1RR2 Seafirst 1,008,202.08 5.73% 57,769.98 1,029,000.00 555 11/06/97 11/25/98 384 FNMA 31364AJ29 Key Bank 1,236,766.07 5.77% 71,361.40 1,241,150.00 100 06/18/97 12/18/98 548 FHLB 3133MOJC6 Evern 1,000,000.00 6.36% 95,400.00 1,095,400.00 50%250 -50 The above security is callable 12118/97 Varies Varies Municipal League Investment Pool Municipal League Investment Pool Municipal League Investment Pool Municipal League Investment Pool Total investment pool Various Hosp Comp 5/19/98 260 Various I C M A 10/01/97 Varies KFRC KIB 469,24132 469,24132 276 5,044,890.36 5,044,890.36 426 1,497,768.64 1,497,768.64 540 1,004,418.18 1,004,418.18 555 8,016,320.50 525% 8,016,320.50 508,313.36 508,313.36 700 196,479.35 0.00 196,479.35 710 8,000.000.00 7.00% 8,000,000.00 276 $30,877,788.84 5.74% $604,919.13 $31,378,758.44 Page 8 Page 9 Months Percent Amount 1 0.09% $26,950.00 2 3.35% 1,052,660.00 3 3.37% 1,055,900.00 4-6 16.13% 5,060,772.25 7 -12 20.29% 6,365,962.98 13 -18 3.49% 1,095,400.00 >18 0.00% 0.00 Pool 25.55% 8,016,320.50 ICMA 2.25% 704,792.71 KFRC 25.49% 8,000,000.00 100.00% $31,378,758.44 Institution Percent Amount Ak St Hsg Fin Corp 0.00% $0.00 Aetna Deferred Comp 0.00% $0.00 I C M A Retirement Fund 2.29% 704,792.71 Federal Government (T- Bills) 0.00% 0.00 Federal Farm Credit Bank 0.00% 0.00 Federal Home Loan Bank 19.44% 5,991,086.48 Federal Home Loan Mort. Corp. 0.00% 0.00 Federal Mortgage Corp. 0.00% 0.00 Federal National Mortgage Assoc. 23.01% 7,090,482.68 Financing Corporation 0.00% 0.00 Kodiak Island Borough Bond 25.96% 8,000,000.00 Municipal Leage Investment Pool 25.83% 7,959,787.78 National Bank of Alaska 0.36% 111,211.53 North Slope Borough 0.00% 0.00 Petroluem Exploration Financing Corp. (PEFCO) 0.00% 0.00 Student Loan Marketing Assoc. 3.13% 963,894.94 100.00% $30,821,256.12 Page 9 Kodiak Island Borough Temporary Investments December 31. 1997 Date of Certificate Purchased Interest Purchase Maturity Days Type Number From Purchase Price Rate Interest Amount Maturity Ownership 09/18/97 01113/98 117 FNMA 3159CCC7 Seafirst 1,017,963.29 538% 8,911.71 1,026,875.00 555 10/22/97 01/28/98 98 FNMA 31364AB50 Key Bank 0.00 5.27% 25,785.00 25,785.00 100 01/07/97 02/09/98 398 FHLB 313394C89 Key Bank 1,044,925.00 5.99% (14,975.00) 1,029,950.00 555 08/28/97 02/26/98 182 FHLB 313389TX6 Key Bank 0.00 5.83% 25,950.00 25,950.00 100 11/06/97 03/18/98 132 FHLB 3133M1RR2 Seafirst 0.00 5.80% 29,000.00 29,000.00 555 10/31/97 03/20/98 140 FNMA 313589UM3 US Bank 979,155.56 5.55% 20,844.44 1,000,000.00 100 10/08/97 03/30/98 173 FNMA 313589UX9 Seafirst 1,948,676.67 5.56% 51,323.33 2,000,000.00 555 10/08/97 04/08/98 182 FHLB 313385VG8 Seafirst 972,952.78 5.58% 27,047.22 1,000,000.00 555 10/22/97 05/01/98 191 FHLB 313385WF9 US Bank 970,978.61 5.70% 29,021.39 1,000,000.00 100 11/06/97 05/25/98 200 FNMA 31364AJ29 Key Bank 0.00 5.23% 31,772.25 31,772.25 100 05/20/97 06/30/98 406 FNMA 31364AZU9 US Bank 1,000,000.00 6.06% 26,950.00 1,026,950.00 100 10/31/97 06/30/98 242 SLMA 863873YT6 US Bank 963,894.94 5.61% 36,105.06 1,000,000.00 100 10/22/97 07/28/98 279 FNMA 3164AB50 Key Bank 907,921.09 5.73% 17,863.91 925,785.00 100 08/28/97 08/26/98 363 FHLB 313389TX6 Key Bank 994,028.01 5.83% 31,921.99 1,025,950.00 100 09/28/97 09/27/98 364 CD 40415 NBA 111,211.53 5.32% 5,916.45 117,127.98 100 The above security is collateral for Anton Lason Dock 11/06/97 09/18/98 316 FHLB 3133M1RR2 Seafirst 1,008,202.08 5.73% 57,769.98 1,029,000.00 555 11/06/97 11/25/98 384 FNMA 31364AJ29 Key Bank 1,236,766.07 5.77% 71,361.40 1,241,150.00 100 Municipal League Investment Pool 465,333.02 465,333.02 276 Municipal League Investment Pool 3,031,504.00 3,031,504.00 426 Municipal League Investment Pool 1,493,794.39 1,493,794.39 540 Municipal League Investment Pool 1,004,418.18 1,004,41818 555 Total investment pool 5,995,049.59 5.25% 5,995,049.59 Varies Various Hosp Comp 508,313.36 508,313.36 700 Varies 5/14198 245 Various I C M A 196,479.35 0.00 196,479.35 710 10/01/97 Varies KFRC KIB 8,000,000.00 7.00% 8,000,000.00 276 $27,856,517.93 5.69% $482,569.13 $28,235,137.53 Months Percent Amount 1 3.60% $1,052,660.00 2 3.61% 1,055,900.00 3 10.36% 3,029,000.00 4 -6 13.88% 4,058,722.25 7 -12 14.84% 4,339,012.98 13 -18 0.00% 0.00 >18 3.42% 1,000,000.00 Pool 20,51% 5,995,049.59 ICMA 2.41% 704,792.71 KFRC 27.36% 8,000,000.00 100.00% $29,235,137.53 Institution Percent Amount Ak St Hsg Fin Corp 0.00% $0.00 Aetna Deferred Comp 0.00% $0.00 1 C M A Retirement Fund 2.53% 704,792.71 Federal Government (T- Bills) 0.00% 0.00 Federal Home Loan Bank 17.92% 4,991,086.48 Federal Home Loan Mort . Corp. 0.00% 0.00 Federal Mortgage Corp. 000% 0.00 Federal National Mortgage Assoc. 25,45% 7,090,482,68 Kodiak Island Borough Bond 28.72% 8,000,000,00 Municipal Leage Investment Pool 21.52% 5,995,049.59 National Bank of Alaska 0.40% 111,211.53 North Slope Borough 0.00% 0.00 Student Loan Marketing Assoc. 3.46% 963,894.94 100.00% $27,856,517.93 Page 12 Kodiak Island Borough Temporary Investments January 31, 1998 Date of Certificate Purchased Interest Purchase Maturity Days Type Number From Purchase Price Rate Interest Amount Maturity Ownership 01/07/97 02/09/98 398 FHLB 313394C89 Key Bank 1,044,925.00 5.99% (14,975.00) 1,029,950.00 555 08/28/97 02/26/98 182 FHLB 313389TX6 Key Bank 0.00 5.83% 25,950.00 25,950.00 100 11/06/97 03/18/98 132 FHLB 3133M1RR2 Seafirst 0.00 5.80% 29,000.00 29,000.00 555 10/31/97 03/20/98 140 FNMA 313589UM3 US Bank 979,155.56 5.55% 20,844.44 1,000,000.00 100 10/08/97 03/30/98 173 FNMA 313589UX9 Seafirst 1,948,676.67 5.56% 51,323.33 2,000,000.00 555 10/08/97 04/08/98 182 FHLB 313385VG8 Seafirst 972,952.78 5.58% 27,047.22 1,000,000.00 555 10/22/97 05/01/98 191 FHLB 313385WF9 US Bank 970,978.61 5.70% 29,021.39 1,000,000.00 100 11/06/97 05/25/98 200 FNMA 31364AJ29 Key Bank 0.00 5.23% 31,772.25 31,772.25 100 05/20/97 06/30/98 406 FNMA 31364AZU9 US Bank 1,000,000.00 6.06% 26,950.00 1,026,950.00 100 10/31/97 06/30/98 242 SLMA 863873YT6 US Bank 963,894.94 5.61% 36,105.06 1,000,000.00 100 10/22/97 07/28/98 279 FNMA 3164AB50 Key Bank 907,921.09 533% 17,863.91 925,785.00 100 08/28/97 08/26/98 363 FHLB 313389TX6 Key Bank 994,028.01 5.83% 31,921.99 1,025,950.00 100 09/28/97 09/27/98 364 CD 40415 NBA 111,211.53 5.32% 5,916.45 117,127.98 100 The above security is collateral for Anton Lason Dock 11/06/97 09/18/98 316 FHLB 3133M1RR2 Seafirst 1,008,202.08 5.73% 57,769.98 1,029,000.00 555 11/06/97 11/25/98 384 FNMA 31364AJ29 Key Bank 1,236,766.07 5.77% 71,361.40 1,241,150.00 100 Municipal League Investment Pool 467,735.95 467,735.95 276 Municipal League Investment Pool 3,047,096.44 3,047,096.44 426 Municipal League Investment Pool 1,501,464.24 1,501,46424 540 Municipal League Investment Pool 1,009,561.66 1,009,561.66 555 Total investment pool 6,025,858.29 5.25% 6,025,858.29 Varies Various Hosp Comp 508,313.36 508,313.36 700 Varies 5/31/98 263 Various I C M A 196,479.35 0.00 196,479.35 710 10/01/97 Varies KFRC KIB 8,000,000.00 7.00% 8,000,000.00 276 $26,869,363.34 5.74% $447,872.42 $27,213,286.23 Months Percent Amount 1 3.88% $1,055,900.00 2 7.46% 2,029,000.00 3 3.67% 1,000,000.00 4 -6 14.64% 3,984,507.25 7 -12 12.54% 3,413,227.98 13 -18 0.00% 0.00 -18 3.67% 1,000,000.00 Pool 22.14% 6,025,858.29 ICMA 2.59% 704,792.71 KFRC 29.40% 8,000,000.00 100.00% $27,213,286.23 Institution Percent Amount Ak St Hsg Fin Corp 0,00% $0.00 Aetna Deferred Comp 0,00% $0.00 1 C M A Retirement Fund 2.62% 704,792.71 Federal Government (f- Bills) 0.00% 0.00 Federal Home Loan Bank 18.58% 4,991,086.48 Federal Home Loan Mort. Corp. 0.00% 0.00 Federal Mortgage Corp. 0.00% 0.00 Federal National Mortgage Assoc. 22.60% 6,072,519.39 Kodiak Island Borough Bond 29.77% 8,000,000.00 Municipal Leage Investment Pool 22.43% 6,025,858.29 National Bank of Alaska 0.41% 111,211.53 North Slope Borough 0.00% 0.00 Student Loan Marketing Assoc. 3.59% 963,894.94 100.00% $26,869,363.34 Page 13 Kodiak Island Borough Temporary Investments February 28, 1998 Date of Certificate Purchased Interest Purchase Maturity Days Type Number From Purchase Price Rate Interest Amount Maturity Ownership 11/06/97 03/18/98 132 FHLB 3133M1RR2 Seafirst 7,333.33 5.80% 29,000.00 29,000.00 555 10/31/97 03/20/98 140 FNMA 313589UM3 US Bank 979,155.56 5.55% 20,844.44 1,000,000.00 100 10108/97 03/30/98 173 FNMA 313589UX9 Seafirst 1,948,676.67 5.56% 51,323.33 2,000,000.00 555 10/08/97 04/08/98 182 FHLB 313385VG8 Seafirst 972,952.78 5.58% 27,047.22 1,000,000.00 555 10/22/97 05/01/98 191 FHLB 313385WF9 US Bank 970,978.61 5.70% 29,021.39 1,000,000.00 100 11/06/97 05/25/98 200 FNMA 31364AJ29 Key Bank 21,766.07 5.23% 10,006.18 31,772.25 100 05/20/97 06/30/98 406 FNMA 31364AZU9 US Bank 1,000,000.00 6.06% 26,950.00 1,026,950.00 100 10/31/97 06/30/98 242 SLMA 863873YT6 US Bank 963,894.94 5.61% 36,105.06 1,000,000.00 100 10/22/97 07/28/98 279 FNMA 3164AB50 Key Bank 907,921.09 5.73% 17,863.91 925,785.00 100 08/28/97 08/26/98 363 FHLB 313389TX6 Key Bank 994,028.01 5.83% 31,921.99 1,025,950.00 555 09/28197 09/27/98 364 CD 40415 NBA 111,211.53 5.32% 5,916.45 117,127.98 100 The above security is collateral for Anton Lason Dock 11/06/97 09/18/98 316 FHLB 3133M1RR2 Seafirst 1,000,868.75 573% 28,131.25 1,029,000.00 555 11/06/97 11/25/98 384 FNMA 31364AJ29 Key Bank 1,215,000.00 577% 26,150.00 1,241,150.00 100 Municipal League Investment Pool 53,857.43 53,857.43 540 Total investment pool 53,857.43 5.25% 53,857.43 Varies Various Hosp Comp 508,313.36 508,313.36 700 10/01197 Varies KFRC KIB 8,000,000.00 7.00% 8,000,000.00 276 $19,655,958.13 5.71% $340,281.22 $19,988,906.02 Months Percent Amount 1 1515% $3,029,000.00 2 5.00% 1,000,000.00 3 5.16% 1,031,772.25 4 -6 19.90% 3,978,685.00 7 -12 11.94% 2,387,277.98 13 -18 0.00% 0.00 >18 0.00% 0.00 Pool 0.27% 53,857.43 ICMA 2.54% 508,313.36 KFRC 40.02% 8,000,000.00 100.00% $19,988,906.02 Institution Percent Amount Ak St Hsg Fin Corp 0,00% $0.00 Aetna Deferred Comp 0.00% $0.00 1 C M A Retirement Fund 2.59% 508,313.36 Federal Government (T- Bills) 0.00% 0.00 Federal Home Loan Bank 20.08% 3,946,161.48 Federal Home Loan Mort. Corp. 0.00% 0.00 Federal Mortgage Corp. 0.00% 0.00 Federal National Mortgage Assoc. 30.89% 6,072,519.39 Kodiak Island Borough Bond 40.70% 8,000,000.00 Municipal Leage Investment Pool 0.27% 53,857.43 National Bank of Alaska 0.57% 111,211.53 North Slope Borough 0.00% 0.00 Student Loan Marketing Assoc. 4.90% 963,894.94 100.00% $19,655,958.13 Page 14 Kodiak Island Borough Temporary Investments March 31, 1998 Date of 66,933.79 66,933.79 540 Certificate Purchased Interest 4,000,000.00 555 Purchase Maturity Days Type Number From Purchase Price Rate Interest Amount 10/08/97 04/08/98 182 FHLB 313385VG8 Seafirst 972,952.78 5.58% 27,047.22 10/22/97 05/01198 191 FHLB 313385WF9 US Bank 970,978.61 5.70% 29,021.39 11/06/97 05/25/98 200 FNMA 31364AJ29 Key Bank 21,766.07 5.23% 10,006.18 05/20/97 06/30/98 406 FNMA 31364AZU9 US Bank 1,000,000.00 6.06% 26,950.00 10/31/97 06/30/98 242 SLMA 863873YT6 US Bank 963,894.94 5.61% 36,105.06 10/22/97 07/28/98 279 FNMA 3164AB50 Key Bank 907,921.09 5.73% 17,863.91 08/28/97 08/26/98 363 FHLB 313389TX6 Key Bank 994,028.01 5.83% 31,921.99 09/28/97 09/27/98 364 CD 40415 NBA 111,211.53 5.32% 5,916.45 39.09% 8,000,000.00 The above security is collateral for Anton Lason Dock 100.00% 11/06/97 09/18/98 316 FHLB 3133M1RR2 Seafirst 1,000,868.75 5.73% 28,131.25 11/06/97 11/25/98 384 FNMA 31364AJ29 Key Bank 1,215,000.00 5.77% 26,150.00 Maturity Ownership 1,000,000.00 555 1,000,000.00 100 31, 772.25 100 1,026,950.00 100 1,000,000 00 100 925,785.00 100 1,025,950.00 555 117,127.98 100 1,029,000.00 555 1,241,150.00 100 Municipal League Investment Pool 66,933.79 66,933.79 540 4,000,000.00 4,000,000.00 555 Total investment pool 4,066,933.79 5.25% 4,066,933.79 Varies 10/01/97 Varies KFRC KIB 8,000,000.00 7.00% 8,000,000.00 276 $20,225,555.57 5.73% $239,113.45 $20,464,669.02 Months Percent Amount 1 4.89% $1,000,000.00 2 5.04% 1,031,772.25 3 9.90% 2,026,950.00 4 -6 15.14% 3,097,862.98 7 -12 6.06% 1,241,150.00 13 -18 0.00% 0.00 >18 0.00% 0.00 Pool 19.87% 4,066,933.79 ICMA 0.00% 0.00 KFRC 39.09% 8,000,000.00 100.00% $20.464,669.02 Institution Percent Amount Ak St Hsg Fin Corp 0,00% $0.00 Aetna Deferred Comp 0.00% $0.00 1 C M A Retirement Fund 0,00% 0.00 Federal Government (T- Bills) 0.00% 0.00 Federal Home Loan Bank 19.47% 3,938,828.15 Federal Home Loan Mort. Corp. 0.00% 0.00 Federal Mortgage Corp. 0.00% 0.00 Federal National Mortgage Assoc. 15.55% 3,144,68716 Kodiak Island Borough Bond 39.55% 8,000,000.00 Municipal Leage Investment Pool 20,11% 4,066,933.79 National Bank of Alaska 0.55% 111,211.53 North Slope Borough 0.00% 0.00 Student Loan Marketing Assoc. 4.77% 963,894.94 100.00% $20,225,555.57 Page 15 Kodiak Island Borough Temporary Investments April 30, 1998 Date of Certificate Purchased Interest Purchase Maturity Days Type Number From Purchase Price Rate Interest Amount Maturity Ownership 10/22/97 05/01/98 191 FHLB 313385WF9 US Bank 970,978,61 510% 29,021.39 1,000,000.00 100 11106/97 05/25/98 200 FNMA 31364AJ29 Key Bank 21,766.07 5.23% 10,006.18 31,772.25 100 05/20/97 06/30/98 406 FNMA 31364AZU9 US Bank 1,000,000.00 6.06% 26,950.00 1,026,950.00 100 10/31/97 06/30/98 242 SLMA 863873YT6 US Bank 963,894.94 5.61% 36,105.06 1,000,000.00 100 10122/97 07/28/98 279 FNMA 3164AB50 Key Bank 907,921.09 5.73% 17,863.91 925,785.00 100 08/28/97 08/26/98 363 FHLB 313389TX6 Key Bank 994,028.01 5.83% 31,921.99 1,025,950.00 555 09/28/97 09/27/98 364 CD 40415 NBA 111,211.53 5.32% 5,916.45 117,127.98 100 The above security is collateral for Anton Lason Dock 11/06197 09/18/98 316 FHLB 3133M1RR2 Seafirst 1,000,868.75 5.73% 28,131.25 1,029,000.00 555 11/06/97 11/25/98 384 FNMA 31364AJ29 Key Bank 1,215,000.00 5.77% 26,150.00 1,241,150.00 100 Municipal League Investment Pool 66,933.79 66,933.79 540 4,000,000.00 4,000,000.00 555 Total investment pool 4,066,933.79 5.25% 4,066,933.79 Varies 10/01/97 Varies KFRC KIB 8,000,000.00 7.00% 8,000,000.00 276 $19,252,602.79 5.75% $212,066.23 $19,464,669.02 Months Percent Amount 1 5.30% $1,031,772.25 2 10,41% 2,026,950.00 3 4.76% 925,785.00 4 -6 11.16% 2,172, 077.98 7 -12 6.38% 1,241,150.00 13 -18 000% 0.00 -18 0.00% 0.00 Pool 20.89% 4,066,933.79 ICMA 0.00% 0.00 KFRC 41.10% 8,000,000.00 100.00% $19,464,669.02 Institution Percent Amount Ak St Hsg Fin Corp 0,00% $0.00 Aetna Deferred Comp 0.00% $0.00 1 C M A Retirement Fund 0.00% 0.00 Federal Government (T- Bills) 0,00% 0.00 Federal Home Loan Bank 15.41% 2,965,875.37 Federal Home Loan Mort. Corp. 0,00% 0.00 Federal Mortgage Corp. 0.00% 0.00 Federal National Mortgage Assoc. 16.33% 3,144,687.16 Kodiak Island Borough Bond 41.55% 8,000,000.00 Municipal Leage Investment Pool 21.12% 4,066,933.79 National Bank of Alaska 0.58% 111,211.53 North Slope Borough 0,0. Student Loan Marketing Assoc. 5.01% 1% 963,894 94 100.00% $19,252,602.79 Page 16 Kodiak Island Borough Temporary Investments May 31, 1998 Date of Percent Amount Certificate Purchased $2,058,722.25 Interest 5.01% Purchase Maturity Days Type Number From Purchase Price Rate Interest Amount 11/06/97 05/25/98 200 FNMA 31364AJ29 Key Bank 21,766.07 5.23% 10,006.18 05/20/97 06/30/98 406 FNMA 31364AZU9 US Bank 1,000,000.00 6.06% 26,950.00 10/31/97 06/30/98 242 SLMA 863873YT6 US Bank 963,894.94 5.61% 36,105.06 10/22/97 07/28198 279 FNMA 3164AB50 Key Bank 907,921.09 5.73% 17,863.91 08/28/97 08/26/98 363 FHLB 313389TX6 Key Bank 994,028.01 5.83% 31,921.99 09/28/97 09/27/98 364 CD 40415 NBA 111,211.53 5.32% 5,916.45 43.72% 8,000,000.00 The above security is collateral for Anton Lason Dock 22.32% 4,084,949.55 11/06/97 09/18/98 316 FHLB 3133M1RR2 Seafirst 1,000,868.75 5.73% 28,131.25 11/06/97 11/25/98 384 FNMA 31364AJ29 Key Bank 1,215,000.00 5.77% 26,150.00 Municipal League Investment Pool Total investment pool Varies 10/01/97 Varies KFRC Institution Ak St Hsg Fin Corp Aetna Deferred Comp I C M A Retirement Fund Federal Government (T- Bills) Federal Home Loan Bank Federal Home Loan Mort. Corp. Federal Mortgage Corp. Federal National Mortgage Assoc. Kodiak Island Borough Bond Municipal Leage Investment Pool National Bank of Alaska North Slope Borough Student Loan Marketing Assoc. 67,324.22 4,017,625.33 4,084,949.55 5.25% Maturity Ownership 31,77Z25 100 1,026,950.00 100 1,000,000.00 100 925,785.00 100 1,025,950.00 555 117,127.98 100 1,029,000.00 555 1,241,150.00 100 67,324.22 540 4,017,625.33 555 4,084,949.55 KIB 8,000,000.00 7.00% 8,000,000.00 276 $18,299,639.94 5.75% $183,044.84 $18,482,684.78 Months Percent Amount 1 11.14% $2,058,722.25 2 5.01% 925,785.00 3 5.55% 1,025,950.00 4 -6 12.92% 2,387,277.98 7 -12 0.00% 0.00 13 -18 0.00% 0.00 >18 0.00% 0.00 Pool 22.10% 4,084,949.55 ICMA 0.00% 0.00 KFRC 43.28% 8,000,000.00 100.00% $18,482,684.78 Percent Amount 0.00% $0.00 0.00% $0.00 0.00% 0.00 0,00% 0.00 10.90% 1,994,896.76 0.00% 0.00 0.00% 0.00 17.18% 3,144,687.16 43.72% 8,000,000.00 22.32% 4,084,949.55 0.61% 111,211.53 0.00% 0.00 5.27% 963,894.94 100.00% $18,299,639.94 Page 17 Kodiak Island Borough Temporary Investments June 30, 1998 Date of 89,870.93 89,870.93 540 Certificate Purchased Interest 2,047,849.81 555 Purchase Maturity Days Type Number From Purchase Price Rate Interest Amount 10122/97 07128/98 279 FNMA 3164AB50 Key Bank 907,921.09 5.73% 17,863.91 08/28/97 08/26/98 363 FHLB 313389TX6 Key Bank 994,028.01 5.83% 31,921.99 09/28/97 09/27/98 364 CD 40415 NBA 111,211.53 5.32% 5,916.45 6.09% 994,028.01 The above security is collateral for Anton Lason Dock 3 6.81% 11/06/97 09/18/98 316 FHLB 3133M1RR2 Seafirst 1,000,868.75 573% 28,131.25 06/05/98 10/14/98 131 FNMA 313589K51 US Bank 1,961,063.89 5.53% 38,936.11 11106/97 11/25/98 384 FNMA 31364AJ29 Key Bank 1,215,000.00 5.77% 26,150.00 Maturity Ownership 925, 785.00 100 1,025,950.00 555 117,127.98 100 1,029,000.00 555 2,000,000.00 555 1,241,150.00 100 Municipal League Investment Pool 89,870.93 89,870.93 540 2,047,849.81 2,047,849.81 555 Total investment pool 2,137,720.74 5.25% 2,137,720.74 Varies 10/01/97 Varies KFRC KIB 8,000,000.00 7.00% 8,000,000.00 276 $16.327,814.01 5.77% $148,919.71 $16,476,73332 Months Percent Amount 1 5.56% $ 907,921.09 2 6.09% 994,028.01 3 6.81% 1,112,080.28 4 -6 19.45% 3,176,063.89 7 -12 0.00% 0.00 13 -18 0.00% 0.00 >18 0.00% 0.00 Pool 13.09% 2,137,720.74 ICMA 0,00% 0.00 KFRC 49.00% 8,000,000.00 100.00% $16,327,814.01 Institution Percent Amount Ak St Hsg Fin Corp 0.00% $0.00 Aetna Deferred Comp 0.00% $0.00 1 C M A Retirement Fund 0.00% 0.00 Federal Government (T- Bills) 0.00% 0.00 Federal Home Loan Bank 12.47% 2,054,950.00 Federal Home Loan Mort. Corp. 0.00% 0.00 Federal Mortgage Corp. 0.00% 0.00 Federal National Mortgage Assoc. 25.29% 4,166,935.00 Kodiak Island Borough Bond 48.55% 8,000,000.00 Municipal Leage Investment Pool 12.97% 2,137,720.74 National Bank of Alaska 0,71% 117,127.98 North Slope Borough 0.00% 0.00 Student Loan Marketing Assoc. 0.00% 0.00 100.00% $16,476,733.72 Page 18 1 l 1 1] I Estimated Beginning Balance 7/1/98 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 Activities 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 6/30/99 1998 -99 OPERATING POSITION OPERATING FUNDS BASED ON ADOPTED BUDGET SPECIAL DEBT GENERAL REVENUE SERVICE FUND FUNDS FUNDS 1,491,337 $ 9,191,723 $ 695,317 $ - $ 5,713,585 $ 17,091,962 6,352,350 448,760 - - - 6,801,110 - 32,000 - - 32,000 248,700 - - - 248,700 474,000 4,500 - - - 478,500 1,023,000 - - - - 1,023,000 160,000 - - - - 160,000 - 384,810 - 6,465,000 3,174,500 10,024,310 - - - - 2,647,820 2,647,820 - 125,000 - - - 125,000 73,300 21,000 - - - 94,300 450,200 40,000 - - - 490,200 1,559,720 549,530 1,592,480 4,540,333 70,000 8,312,063 2,000 - - - - 2,000 440,000 784,790 10,000 2,696,397 34,680 3,965,867 47,350 269,630 - - 215,000 531,980 - - - 9,705,819 - 9,705,819 2,000 4,000,000 - - - 4,002,000 - 307,270 1,025,770 16,859,018 315,530 18,507,588 12,323,957 16,159,013 3,323,567 40,266,567 12,171,115 84,244,219 1,633,700 - - - - 1,633,700 7,044,320 - 2,053,230 - - 9,097,550 1,191,800 - 794,440 - 1,039,680 3,025,920 319,200 - - - - 319,200 506,590 - - - - 506,590 - 354,240 - - - 354,240 - 191,920 - - - 191,920 - 370,000 - - - 370,000 - 552,400 - - 2,454,500 3,006,900 - 20,000 - - - 20,000 - 331,450 - - - 331,450 100,170 476,440 - - 67,800 644,410 218,930 69,610 - - - 288,540 - 32,100 - - - 32,100 - - - - 2,580,020 2,580,020 - - - 40,266,567 - 40,266,567 9,000 476,000 9,000 - - 494,000 11,023,710 2,874,160 2,856,670 40,266,567 6,142,000 63,163,107 $ 1, $ 13,284,853 $ 466,897 $ - $ 6,029 ,115 $ 21,081,112 CAPITAL TOTAL PROJECTS PROPRIETARY (Memorandum FUNDS FUNDS only) 33 Kodiak Island Borough Assessed Values - Last Ten Years 400,000,000 a 1991 1992 1993 1994 1995 1996 1997 Fiscal Year 1 -0--Personal Property -m*—Real Property -0—Total Assessed Value 34 11.25 0.75 1.50 0.00 11.50 ADOPTED TAX STRUCTURE 9.25 2.00 F.Y. 1999 MILL RATES 9.25 - Fire Protection Area One 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 TCA 1 - City of Kodiak 9.25 2.00 TCA 2 - Woodland Acres Street Lighting 9.25 - Fire Protection Area One 11.50 - Service District No. 1 10.75 TCA 3 - KIB Airport Fire Protection District 9.25 TCA 4 - Bayview Road Service District 9.25 - Fire Protection Area One 10.50 TCA 5 - Entire Borough 9.25 (excluding special assessment areas) TCA 6 - Monashka Bay Road Service 9.25 District - Fire Protection Area One - No Road 9.25 TCA 7 - Service District No. 1 9.25 - Fire Protection Area One - No Road 9.25 TCA 8 - Fire Protection Area One 9.25 TCA 9 - Womens Bay Rd & Fire Service 9.25 Dist - No Road 9.25 2.00 11.25 1.00 1.50 11.75 9.25 1.50 1.50 12.25 1.50 10.75 0.75 1.50 11.50 1.50 10.75 1.50 10.75 2.00 1.25 12.50 1.25 10.50 35 I_1 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 1985 64,550,756 325,435,262 389,986,018 3.75 1,508,003 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 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 6,352,350 FY85 reflects exemption of head of household items and fishing gear; and FY86 reflects the exemption of boats under 5 tons. 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 In FY97, it should be noted that general fund budget was balanced by a "use of fund balance" of $948,200. The tax rate needed to be set at 8.2 mills to balance the budget without using fund balance reserves. It should also be noted that while the tax rate was 3.75 mills from 1984 to 1986, 4.51 mills from 1987 to 1988, and 4.5 mills from 1989 to 1991, the Borough expended more money than it took in every year but 1989. 36 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 19% 1997 1998 1999 Fiscal Year RAW FISH TAX, PREVIOUS TEN YEARS 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 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 1999, we are projecting $1,100,000. RAW FISH TAX PREVIOUS TEN YEARS Fiscal Year 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 Note: 1998 fi( Amount Received 875,085 2,044,881 1,082, 779 1,295,921 1,005,664 1,244,127 997,032 1,077,121 1,349,834 994,767 Sure is estimated 37 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 am VARIOUS AGENCIES FUNDING FY99 FUNDING SUMMARY NAME AGENCY STATE KIB FY99 FY98 FY97 Kodiak Island Sportsmen Association REQUEST FUNDS FUNDS TOTAL TOTAL TOTAL ECONOMIC DEVELOPMENT 5,000 0 5,000 5,000 5,000 5,000 Kodiak Historical Society 12,000 0 10,000 10,000 9,000 9,000 ECONOMIC DEVELOPMENT SUBTOTAL $12,000 $0 $10,000 $10,000 $9,000 $9,000 EDUCATION Kodiak College 50,000 0 60,000 60,000 45,000 34,000 Kodiak Head Start 9,000 0 8,000 8,000 8,000 8,000 EDUCATION SUBTOTAL $59,000 $0 $68,000 $68,000 $53,000 $42,000 GENERAL GOVERNMENT 1,000 0 1,000 1,000 0 0 KMXT Public Radio 20,000 0 15,000 15,000 15,000 15,000 GENERAL GOVT SUBTOTAL $20,000 $0 $15,000 $15,000 $15,000 $15,000 HEALTH & SOCIAL SERVICES American Red Cross 3,500 0 3,500 3,500 3,000 3,000 Brother Francis Shelter 25,000 0 25,000 25,000 20,000 20,000 KANA - Family Center 16,000 0 16,000 16,000 16,000 16,000 Kodiak Baptist Mission 45,000 16,900 16,700 33,600 44,480 45,822 Kodiak Council on Alcoholism 45,000 13,000 30,000 43,000 43,018 44,041 Kodiak Health Center 4,500 0 4,500 4,500 2,000 2,000 Kodiak Respite Center 5,000 0 5,200 5,200 5,000 5,000 Kodiak Women's Resource and Crisis Center 41,986 6,200 35,000 41,200 40,926 41,417 Rainbow Child Care Center 0 0 0 0 2,500 2,500 Salvation Army 7,500 0 8,000 8,000 7,500 7,500 Senior Citizens of Kodiak 24,000 0 25,000 25,000 24,000 24,000 Small World, Inc. 18,000 0 13,000 13,000 18,000 18,000 Special Olympics 7,000 0 7,000 7,000 7,000 7,000 Kodiak Youth Services Center 16,666 0 10,000 10,000 5,000 5,000 HEALTH & SOCIAL SERVICES SUBTOTAL $259,152 $36,100 $198,900 $235,000 $238,424 $241,280 RECREATION Kodiak Arts Council 15,000 0 16,000 16,000 14,000 14,000 Kodiak Island Sportsmen Association 2,000 0 2,000 2,000 2,000 2,000 Kodiak Little League 5,000 0 5,000 5,000 5,000 5,000 Kodiak Summer Sports Camps 5,000 0 5,000 5,000 5,000 5,000 RECREATION SUBTOTAL $27,000 $0 $28,000 $28,000 $26,000 $26,000 OTHER 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 Kodiak Tribal Council Rent 5,130 0 5,130 5,130 5,130 5,130 Kodiak Girl Scouts 1,000 0 1,000 1,000 0 0 OTHER SUBTOTAL $10,430 $0 $10,430 $10,430 $9,430 $9,430 TOTALS $387,582 $36,100 $330,330 $366,430 $341,733 $342,710 a& ... ..0 .0 ... 38 GENERAL FUND General Fund 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 NOTE: 1998 figure is estimated. The Borough used $923,284 Of Fund Balance in FY 1997 and is estimated to use another $557,604 in FY 1998. CHANGES IN GENERAL FUND BALANCE LAST TEN YEARS 1,500,000 — 1,000,000 -849 X00.000 -- � 0 - 500,000 - 1,000,000 - 1,500,000 1,047,217 340,332 206,827 53,744 0 - (206,397) (1,117,224) (450,645) (557, 604) (923.284) 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 39 1 40 GENERAL FUND REVENUES General Fund Revenues - FY 1999 wernmental Revenues 18% Interest Earnings 4% Miscellaneous Revenues 0% )se of Fund Balance 2% Pro The largest source of revenue for the general fund continues to be property taxes at 66 %. Intergovernmental revenue constitutes 18% of general fund revenues. The Borough instituted a severance tax in fiscal year 1992, which will account for nearly 9% of Borough revenue in fiscal year 1999. 41 Severance Tax 9% Licenses & Permits 1% Fiscal Year Fiscal Year Fiscal Year Fiscal Year 1996 Budget 1997 Budget 1998 Budget 1999 Budget Property Tax $5,072,700 $5,209,715 $7,097,560 $7,235,050 Severance Tax 1,048,500 845,638 1,073,000 1,023,000 Licenses & Permits 72,759 52,626 60,300 73,300 Intergovernmental Revenues 1,969,043 1,922,944 2,349,720 2,009,920 Interest Earnings 452,196 371,414 440,000 440,000 Miscellaneous Revenues 212,341 65,529 98,170 51,350 Use of Fund Balance 0 0 333,050 191,090 Total $8,827,539 $8,467,866 $11,451,800 $11,023,710 General Fund Revenues - FY 1999 wernmental Revenues 18% Interest Earnings 4% Miscellaneous Revenues 0% )se of Fund Balance 2% Pro The largest source of revenue for the general fund continues to be property taxes at 66 %. Intergovernmental revenue constitutes 18% of general fund revenues. The Borough instituted a severance tax in fiscal year 1992, which will account for nearly 9% of Borough revenue in fiscal year 1999. 41 Severance Tax 9% Licenses & Permits 1% 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, 1998) is estimated at $686,856,392. The tax levy for real and personal property is 9.25 mills. The estimated property tax revenue is $6,352,350, 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 $687,000. 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 FY99 is $1,023,000. The breakdown of value: rock, sand, and gravel is equal to $9,250; timber is equal to $273,750; fish is equal to $740,000, with no estimated revenues from minerals at this time. For budget purposes, the amount of tax generated by one (1) mill is $1,023. 1 1 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 $240,000. STATE REVENUES 1 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 estimate for FY99 is $298,000. 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 FY99. Municipal assistance is dependent on legislative appropriation. Our projection for FY99 is $197,000. 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 FY99 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 Borough outside cities and 23% of the revenues collected from fishery businesses located in cities within the Borough. The estimate for this fiscal year is $986,420. 42 1 � I 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 FY99 is $440,000 (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 $47,350. 1 43 General Fund Expenditures by Function Ed ucal 63°/ Public Safety 1% Iture and Recreation 2% iealth and Welfare 11% Assessing 3% imunity Development 5% General Government 15% Education support accounts for over half of the general fund expenditures projected for FY 1999. This is also an area that is experiencing rapid growth in the general fund budget. Education support has grown from $3,861,967 in fiscal year 1995 to a budgeted $7,044,320 in fiscal year 1999. This is an increase of 82 %. GENERAL FUND EXPENDITURES BY FUNCTION Last Three Years 44 Fiscal Year Fiscal Year Fiscal Year Fiscal Year 1996 Actual 1997 Actual 1998 Actual 1999 Budget General Government $2,183,359 $1,910,185 $2,288,625 $1,642,700 Public Safety 89,795 88,330 101,328 100,170 Education 4,678,838 5,083,942 6,466,299 7,044,320 Culture and Recreation 163,300 168,430 241,388 218,930 Health and Welfare 1,390,307 1,393,016 1,506,978 1,191,800 Assessing 337,107 323,495 295,071 319,200 Community Development 435,476 423,768 492,110 506,590 Total $9,278,182 $9,391,166 $11,391,799 $11,023,710 44 GENERAL FUND REVENUES $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 1988 Actual 1997 Actual 1998 Budget 1999 Budget -4-- Property Tax -- 4 *-- Severance Tau -f- Licenses 8 Permits - - Intergovemmental Revenues -11- Interest 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 $0 1996 Actual 1997 Actual 1998 Actual 1999 Budget +General Government -E- Public Safety Education -M Culture and Recreation -str -Hearth and Welfma -- *-Assessing +Convmnity Development 45 GENERAL FUND SUMMARY APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACT UAL ACTUAL BU ACT BU DGET Property Tax Real Property $3,800,154 $3,901,746 $5,531,500 $5,580,974 $5,564,250 Allowance for Disabled Vets (8,057) (9,462) (10,640) (15,361) (11,930) Allowance for Farm Use (8,282) (8,282) (13,870) (12,127) (15,480) Allowance for Seniors (154,169) (180,035) (198,880) (243,488) (195,560) Personal Property 687,283 697,708 989,750 9 7 8, 355 1 ,011,070 TOTAL PROPERTY TAXES $4,316,929 $4,401,675 $6,297,860 $6,288,353 $6,352,350 Non Ad Valorem Taxes Boat Tax - over 5 tons $8,290 $7,993 $8,700 $8,103 $8,700 Motor Vehicle Tax 157,754 187,339 165,000 202,595 240,000 TOTAL NON AD VALOREM TAXES $166,044 $195,332 $173,700 $210,698 $248,700 Payment in Lieu of Taxes PILOT - Federal $412,583 $456,929 $450,000 $433,504 $450,000 PILOT - Kodiak Island Housing 9,525 16,387 16,000 18,866 24,000 PILOT - State of Alaska 5,553 0 0 0 0 TOTAL PAYMENT IN LIEU OF TAXES $427,661 $473,316 $466,000 $452,370 $474,000 Severance Taxes Fish $790,310 $566,243 $740,000 $742,952 $740,000 Mining 11,170 7,360 9,250 9,342 9,250 Logging 24 2 323,750 179,401 273,750 TOTAL SEVERANCE TAXES $1,048,500 $845,638 $1,073,000 $931,695 $1,023,000 Penalties and Interest Tax Penalties and Interest $162,066 $139,3 $160,000 $ 158, 8 59 $160,000 TOTAL PENALTIES & INTEREST TAX $162,066 $139,392 $160,000 $158,859 $160,000 Licenses and Permits Annual Use Permit $0 $0 $0 $60,686 $0 Building Permits 47,752 33,882 40,000 6,205 50,000 ' Subdivision 8,445 2,830 5,500 2,450 5,500 Conditional Use Permit 1,000 800 1,200 4,006 2,200 Zoning Compliance 5,098 4,179 4,000 800 4,000 ' Variance Fee 0 0 1,000 1,800 1,000 Zoning Change Fee 200 220 1,000 4,830 1,000 Electric Permit 200 4,369 4,000 3,193 5,000 Plumbing Permit 5,284 4,117 2,000 900 3,000 t Planning & Zoning (P&Z) Review Fee 1,360 350 600 0 600 Special Land Use 900 0 0 0 0 Dog License 2,520 1,879 1,000 0 1,000 Site Plan Review 0 0 0 1,269 0 TOTAL LICENSES AND PERMITS $72,759 $52,626 $60,300 $86,139 $73,300 INTERGOVERNMENTAL REVENUES Federal Shared Revenue National Wildlife Refuge $238,948 $0 $830,000 $775,082 $450,000 National Forest Fund 147 237 200 168 200 TOTAL FEDERAL SHARED REVENUE $239,095 $237 $830,200 $775,250 $450,200 ' 7 46 47 FY 1998 APPROVED FY 1996 FY 1997 APPROVED FY 1998 FY 1999 ACTUAL ACTU BUDGET ACTUAL BUDGET State Shared Revenues State Revenue Sharing $362,692 $331,009 $304,220 $304,222 $298,000 Municipal Assistance 279,787 231,102 217,240 200,898 197,000 Raw Fish Tax 1,029,408 1,306,814 944,490 920,903 986,420 Raw Fish Tax - Off Shore 47,713 43,020 45,270 73,865 70,000 Amusement and Games 128 140 300 0 300 Telephone and Electric 10,220 10,622 8,000 11,567 8,000 TOTAL STATE SHARED REVENUES $1,729,948 $1,922,707 $1,519,520 $1,511,455 $1,559,720 TOTAL INTERGOVERNMENTAL $1,969,043 $1,922,944 $2,349,720 $2,286,705 $2,009,920 Charges for Services Road & Utility Inspection Fee $400 $0 $0 $0 $0 TOTAL CHARGES FOR SERVICES $400 $0 $0 $0 $0 Fines Animal Control $1,200 $1,725 $2,000 $2,005 $2,000 Zoning Violations 0 600 0 300 0 TOTAL FINES $1,200 $2,325 $2,000 $2,305 $2,000 Interest Interest Earnings $452,196 $371,414 $440,000 $326,441 $440,000 TOTAL INTEREST $452,196 $371,414 $440,000 $326,441 $440,000 Miscellaneous - Classified Jury Duty $75 $575 $200 $268 $200 Sale of Copies 0 188 50 0 0 Sale of Maps 2,015 1,570 2,000 682 2,000 Sale of Computer Data 0 250 20 250 250 Fee - Dishonored Checks 350 33 400 25 400 Other 70,796 7,415 54,500 57,739 7,000 Emergency Medical Services 33,133 37,871 33,000 15,253 33,000 Insurance Rebate - Misc. 15,944 0 0 0 0 Admin. Fee - Capital Projects 0 2,790 2,000 0 2,000 Legal Fee Reimbursement 8,458 2,840 2,000 8,703 2,500 IBEW Reimbursement 0 0 0 0 0 Exxon Reimbursement 79,970 0 0 0 0 Manville Settlement Trust 0 0 0 9,158 0 TOTAL MISC. CLASSIFIED $210,741 $53,532 $94,170 $92,078 $47,350 Use of Fund Balance $0 $0 $333,050 $0 $191,090 Operating Transfers In Debt Service - Other $0 $9,672 $0 $0 $0 TOTAL OPERATING TRANSFERS IN $0 $9,672 $0 $0 $0 Sale of Fixed Assets Sale of General Fixed Assets $0 $0 $2,000 $0 $2,000 TOTAL SALE OF FIXED ASSETS $0 $0 $2,000 $0 $2,000 TOTAL REVENUES, OTHER FINANCING SOURCES AND TRANSFERS IN $8,827,539 $8,467,866 $11,451,800 $10,835,643 $11,023,710 47 48 .w 1 1 1 APPROVED FY 1996 FY 1997 FY 1997 FY 1998 FY 1999 ACTUAL AC BUDGET ACTUAL BUDGET EXPENDITURES Dept. 100 Borough Assembly $110,009 $110,700 $133,560 $129,211 $131,000 Dept. 105 Borough Mayor 200,180 194,574 199,430 199,992 212,200 Dept. 110 Borough Clerk 287,135 273,955 279,940 282,769 288,570 Dept. 115 Borough Attorney 160,756 125,258 190,000 191,016 140,000 Dept. 120 Finance Department 615,319 560,870 655,000 606,412 587,200 Dept. 130 Assessing 337,107 323,495 313,710 295,228 319,200 Dept. 135 Engineering /Facilities (2) 0 0 87 0 Dept. 140 Community Development 435,476 423,768 430,500 424,024 443,590 Dept. 142 Building Inspection 85,500 83,920 95,770 98,989 94,670 Dept. 160 Economic Development 136,485 71,683 68,000 68,251 63,000 Dept. 165 General Administration 405,883 323,145 313,110 307,975 274,730 Dept. 175 Emergency Preparedness 4,295 4,410 5,500 2,366 5,500 Dept. 180 Education Support 4,678,838 5,083,942 6,453,060 6,466,321 7,044,320 Dept. 185 Health and Sanitation 1,390,307 1,393,016 1,511,040 1,506,992 1,191,800 Dept. 190 Culture and Recreation 163,300 168,430 237,390 241,390 218,930 Dept. 195 Transfers 267,594 250,000 565,790 571,297 9,000 TOTAL EXPENDITURES $9,278,182 $9,391,166 $11,451,800 $11,392,320 $11,023,710 48 .w 1 1 1 PROGRAM BUDGET SUMMARY LEGISLATIVE Program Description The Kodiak Island Borough Assembly is elected by the registered voters of the Kodiak Island Borough to establish policy for the Borough by the Assembly /Mayor 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 1998 -1999 • 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. 50 LEGISLATIVE F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL EXPENDITURES ESTIMATED Regular Assembly Meetings 24 24 24 24 Special Meetings 4 APPROVED 2 F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 10 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Personnel Services $17,286 $16,800 $16,800 $16,800 $20,000 Fringe Benefits 1,462 1,855 1,160 1,838 3,400 Political Lobbyist 50,199 50,692 60,000 60,203 60,000 Support Goods & Services 41,062 41,353 55,600 50,370 47,600 TOTAL $110,009 $110,700 $133,560 $129,211 $131,000 PERFORMANCE INDICATORS 51 F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL ESTIMATED ESTIMATED Regular Assembly Meetings 24 24 24 24 Special Meetings 4 4 2 2 Joint Work Sessions 11 8 9 10 Work Sessions 23 27 23 24 SWAMC Conference Attendees NA 4 3 3 AML Conference Attendees NA 6 4 4 Ordinances 17 29 20 20 Resolutions 37 41 40 40 Contracts 76 60 60 60 Other Action Items 38 30 30 30 51 PROGRAM BUDGET SUMMARY MAYOR /MANAGER'S OFFICE Program Description The Mayor is elected by the citizens of the Kodiak Island Borough. Effective October, 1998, a manager form of government will replace the mayor form of government. The manager will be hired by the Assembly to provide administrative input to assembly policy decisions and to serve 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 1998 -1999 • 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 52 MAYOR/MANAGER'S OFFICE EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL B UDGET ACTUAL BUDGET Personnel Services $123,108 $123,487 $120,580 $124,868 $123,950 Fringe Benefits 37,621 36,810 36,620 35,305 38,200 Support Goods & Services 39,451 34,277 42,230 39,819 50,050 Capital Outlay 0 0 0 0 0 TOTAL $200,180 $194,574 $199,430 $199,992 $212,200 PERSONNEL Number of Employees Position: F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 Borough Mayor /Manager 1 1 1 1 Administrative Assistant 1 1 1 1 TOTAL 2 2 2 2 53 PROGRAM BUDGET SUMMARY CLERK'S OFFICE Program Description The Borough clerk's office is responsible for administrative support to the 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 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 1998 -1999 • 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 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. Significant Budget Changes No significant budget changes 54 u 0 Cl CLERK'S OFFICE EXPENDITURES Personnel Services Fringe Benefits Contracted Services Support Goods & Services Capital Outlay TOTAL Position: Borough Clerk Borough Deputy Clerk Records Coordinator Secretary I TOTAL F.Y. 1996 1.00 1.00 0.66 0.50 a F.Y. 1997 F.Y. 1998 1.00 1.00 APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $140,952 $132,776 $137,310 $147,451 $149,230 48,307 43,303 44,090 40,189 42,130 0 0 0 0 0 94,876 97,876 98,540 91,542 97,210 3,000 0 0 3,587 0 $287,135 $273,955 $279,940 $282,769 $288,570 100 cu.ft. PERSONNEL 60 Number of Employees F.Y. 1996 1.00 1.00 0.66 0.50 a F.Y. 1997 F.Y. 1998 1.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00 3.00 3.00 PERFORMANCE INDICATORS F.Y. 1996 ACTUAL Ordinances 17 Resolutions 37 Minutes (pages) 250 Regular Assembly Meetings 24 Special Meetings 4 Joint Work Sessions 11 Work Sessions 23 Other Meetings Attended 12 Plats Filed 11 Beverage Licenses Reviewed 2 Gaming Licenses Reviewed 11 Borough Newspage Publications 35 Elections 2 Initiative Petition 0 Recount 0 Absentee Voters 149 Registered Voters 8,217 Code Supplements 4 Archival Records Requests 150 Archival Records Destroyed 100 cu.ft. Archival Records Added 100 cu.ft. Notary 79 F.Y. 1997 F.Y. 1998 ACTUAL ESTIMATED 29 20 41 40 321 400 24 24 4 4 8 9 27 23 12 12 17 10 8 0 6 4 68 65 3 1 1 2 0 0 157 150 8,150 9,957 4 4 160 160 100 cu.ft. 100 cu.ft. 100 cu.ft. 100 cu.ft. 113 60 F.Y. 1999 1.00 1.00 1.00 3.00 F.Y. 1999 pAnlFrTFn 40 400 24 4 10 24 12 16 5 0 65 3 0 0 150 10,000 4 160 100 cu.ft. 100 cu.ft. 60 55 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 1998 -1999 • 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 56 LEGAL SERVICES EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Legal Fees $111,450 $92,063 $150,000 $152,223 $100,000 Support Goods & Services 49,306 33,195 40,000 38,793 40,000 TOTAL $160,756 $125,258 $190,000 $191,016 $140,000 57 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, I issuance and refinancing of debt instruments (bond sales), risk management, and other related functions. Goal I 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 1998 -1999 • 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 three ' 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. • To implement GASB 31, Marking Investments to Market, by fiscal year end. • Convert to New World 4.0 and be ready for the Year 2000. Significant Budget Changes I No significant budget changes Previous Year's Accomplishments The Kodiak Island Borough received the GFOA Distinguished Budgetary Award for our fiscal year 1998 budget. We also received the award in fiscal years 1990, 1991, 1992, 1993, 1994, 1995, 1996 and 1997. Upon submittal of our fiscal year 1997 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, and 1996. We have maintained our high rate of tax collections. At this time, 96.3% of 1997 taxes are collected and 99.2% of 1996 taxes are collected. 58 FINANCE EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Personnel Services $374,014 $369,296 $385,710 $367,550 $351,500 Fringe Benefits 115,686 117,946 115,880 101,256 103,790 Support Goods & Services 238,282 155,338 212,850 206,552 235,950 Capital Outlay 14,147 8,600 2,500 8,072 2,500 Allocated to Projects (126,810) (90,310) (61,940) (77,018) (106,540) TOTAL $615,319 $560,870 $655,000 $606,412 $587,200 PERSONNEL Number of Employees Position: F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 Finance Director 1 1 1 1 Accountant 2 2 2 2 Accounting Technician 2 2 2 2 Clerk/Cashier 2 2 2 1 Secretary III 1 1 1 1 TOTAL 8 8 8 7 PERFORMANCE INDICATORS F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL ESTIMATED PROJECTED Monthly Financials 3 working days 3 working days 3 working days 3 working days Annual Report (CAFR) September 30 January 30 October 15 October 15 Personnel Turnover 0 2 1 1 Total Tax Levy $4,838,450 $5,583,564 $7,384,490 $7,400,000 Current Tax Collections $4,751,600 $5,480,657 $7,162,950 $7,180,000 Percent of Current Taxes 99% 99% 97 %, 97 % Collected Outstanding Delinquent Taxes $192,720 $221,540 $220,000 Number of Utility Accounts 1,100 390 380 410 Certificate of Achievement Yes Yes Yes Yes Distinguished Budgetary Yes Yes Yes Yes Presentation Commercial Garbage 250 325 360 360 Accounts 59 1 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 I 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 1998 -1999 1 • Put New World Software assessing system on line , • Complete the second phase of the Kb software implementation which includes loading the real property roll into the system • Continue real property inventory for the rural areas and Service District No. 1 • Continue audit and compliance program to insure all taxable property is on the roll and fairly and equitably valued • Put digital imaging system on line • Generate neighborhood and unit value baselines in case residential market moves downward Significant Budget Changes No significant budget changes Previous Year's Accomplishments Completed our annual area re- inventory, which includes a full reappraisal of all property in Bells Flats, Kodiak Townsite, Aleutian Homes and all new construction and additions. ❖ Reviewed all commercial and industrial property and revalued all economically distressed properties affected by market disruption. ❖ Completed the first phase of the implementation of the Kb software, which included the loading of the personal property roll onto the system. Integrated staff support for resource manager into office procedures. 60 ASSESSING EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTU ACT BUD ACTUAL BUDGE Personnel Services $205,404 $210,231 $211,990 $209,078 $207,630 Fringe Benefits 63,533 62,026 60,950 52,075 57,750 Professional Services 0 0 0 0 0 Support Goods & Services 66,918 47,294 65,270 60,075 74,210 Capital Outlay 1,252 7,944 1,500 0 1,500 Allocated to Projects 0 (4,000) (26,000) (26,000) (21,890) TOTAL $337,107 $323,495 $313,710 $295,228 $319,200 PERSONNEL Number of Employees Position: F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 Assessor 1 1 1 1 Appraiser 1 1 1 1 Appraiser Technician 1 2 2 2 1 Assessment Clerk 1 0 0 0 1 TOTAL 4 4 4 4 PERFORMANCE INDICATORS F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL ESTIMATED PROJECTED ASSESSED VALUE Real Property (net after all exemptions) $538,627,500 $549,456,964 $573,742,998 $575,000,000 Personal Property 101,835,076 104,677,687 107,599,892 109,000,000 Total Assessed Value $640,462,576 $654,134 $681,342,890 $684,000,000 NUMBER OF PARCELS Real Property 4,893 4,966 4,982 5,075 Personal Property 1,550 1,638 1,698 1,750 Total Number of Parcels 6,443 6,604 6,680 6,825 BUDGET DOLLARS PER PARCEL 52.32 48.98 44.20 46.77 ASSESSED VALUE PER EMPLOYEE $160,115,644 $163,533,663 $170,335,723 $171,000,000 Total Assessed Value per Employee $160,115,644 $163,533,663 $170,335,723 $171,000,000 CHANGE IN VALUE FROM PRIOR YEAR Real Property $22,672,850 $10,829,464 $24,286,034 $1,257,002 Personal Property 3,218,931 2,842,611 2,922,205 1,400,108 Total Value Increase From Prior Year $25,891,781 $13,672,075 $27,208,239 $2,657,110 61 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. I Objectives for 1998 -1999 , Significant Budget Changes I The Engineering /Facilities department is being moved to the Special Revenue Fund. This section is being left under the General Fund to show the history of the department. M 1 1 n 1 9 62 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 1997 1 1 1 1 2 APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $113,267 $144,488 $147,260 $89,676 $0 36,696 41,703 41,140 21,524 0 2,619 4,414 5,000 0 0 75,594 66,380 80,750 73,192 0 1,967 1,350 2,000 0 0 (230,145) (258,335) (276,150) (184,305) 0 ($2) $0 $0 $87 $0 PERSONNEL Number of Employees F.Y. 1996 F.Y. 1997 1 1 1 1 2 1 0 1 0 0 4 4 PERFORMANCE INDICATORS FY 1996 FY 1997 0 0 2 0 1 0 0 0 4 0 FY 1998 FY 1999 -1 A A Tr P'1 -n- I - -T -- 15 15 n/a 60,000 17 n/a 54,637 n/a 63 PROGRAM BUDGET SUMMARY COMMUNITY DEVELOPMENT DEPARTMENT Program Description The Community Development Department is responsible for a wide range of functions including: contract management (e.g. building inspection and junk removal); grant writing and administration; research and information services (e.g. population determinations, economic and social data, etc.); 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, 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 1998 -1999 • Work with the state and federal governments on the implementation of the Kodiak Sub -Area Oil Spill ' Contingency Plan. • Work with the Resource Management Officer to complete the work necessary for a 1998 Borough land sale. • Continue work on the update of the Kodiak Island Borough Coastal Management Plan, and use 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 and the Assembly with timely, quality information. • Ensure work is completed on park construction projects, including the Monashka Bay to Anton Larsen Bay Trail and the Island Lake Creek Trail Loop. • 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 The FY 99 department budget represents maintenance of the department budget at previous year's levels, with no significant budget changes. Previous Year's Accomplishments The department continued to function as an information and referral center, for Borough residents and non - residents, providing, for example, a focal point about coastal development activities on the Katmai coast. 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 also continued to provide timely and accurate information, as well as support the operational needs of the Kodiak Island Borough Planning and Zoning Commission, the Parks and Recreation Committee and the Kodiak Sub -area Committee, among others. 64 on COMMUNITY DEVELOPMENT Personnel Services Fringe Benefits Professional Services Support Goods & Services Capital Outlay Allocated to Projects TOTAL Position: Community Development Director Associate Planner /L.R. Planning Associate Planner /Enforcement Draftsman/Technician Secretary III Secretary II TOTAL EXPENDITURES Zoning Compliance Permits Issued Planning & Zoning Commission Cases Zoning Violations - Complaints Responded To Federal & State Project Reviews Junk Cars Removed by the Junk Removal Program Other Junk Removed by the Junk Removal Program Linear feet of maps produced F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $296,116 $301,971 $290,660 $288,066 $298,040 92,142 89,034 80,850 73,397 82,960 3,395 0 0 150 0 73,894 66,602 73,990 76,891 77,590 5,555 4,653 0 520 0 (35,626) (38,492) (15,000) (15,000) (15,000) $435,476 $423,768 $430,500 $424,024 $443,590 PERSONNEL Number of Employees F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 0 6 6 5 5 PERFORMANCE INDICATORS Zoning Compliance Permits Issued Planning & Zoning Commission Cases Zoning Violations - Complaints Responded To Federal & State Project Reviews Junk Cars Removed by the Junk Removal Program Other Junk Removed by the Junk Removal Program Linear feet of maps produced F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL ESTIMATED PROJECTED 146 120 120 130 67 68 68 72 126 140 232 235 2 -3 tons 2 -3 tons 2,700 ft 3,600 ft 70 76 145 245 3 tons 4,500 ft 60 80 150 300 3 tons 4,500 ft 65 PROGRAM BUDGET SUMMARY BUILDING INSPECTION Program Description The Kodiak Island Borough building inspection program ensures compliance with adopted building codes and related zoning codes. The Borough contracts with the City of Kodiak for administration of the Borough's building inspection program. Inspections performed on residential and commercial building construction include; structural, mechanical, electrical, and plumbing inspections. Plan reviews for construction projects are conducted by the City of Kodiak building inspection staff or the International Conference of Building Officials (ICBO) before a building permit is issued. Building height, setbacks, and parking requirements are some of the zoning requirements checked in the field by the building inspection staff. Goal To ensure that every new construction project in the Kodiak Island Borough complies with applicable, adopted building codes, and to ensure that unsafe structures are abated. Objectives for 1998 -1999 • 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. Significant Budget Changes A half -time administrative assistant has been budgeted for this year. The building inspection program has assumed the State Fire Marshal responsibility for commercial plan reviews. The program is fully involved with inspections at the Kodiak Fisheries Research Center; commercial and residential starts have been strong; and the Kodiak Island Housing Authority is ready to bid 10 new single family homes. The Building Official is anticipating a very busy year. 66 BUILDING INSPECTION F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 ACTUAL EXPENDITURES ESTIMATED PROJECTED Borough Building Permits Issued 102 73 90 120 Borough Plumbing Permits Issued APPROVED 46 F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 90 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Contracted Services $81,241 $79,343 $90,900 $93,934 $90,900 Support Goods & Services 4,259 4,577 4,870 5,055 3,770 TOTAL $85,500 $83,920 $95,770 $98,989 $94,670 PERFORMANCE INDICATORS 67 F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL ESTIMATED PROJECTED Borough Building Permits Issued 102 73 90 120 Borough Plumbing Permits Issued 37 46 50 60 Borough Electrical Permits Issued 92 92 90 120 Inspection Trips 1,082 1,007 1,200 1,200 67 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 1998 -1999 • 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 In FY 1999 the contribution to the Kodiak Island Convention and Visitors Bureau will be made out of the Tourism Development Fund located on page 128. 68 1 ' ECONOMIC DEVELOPMENT EXPENDITURES ' APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET ' Personnel Services $1,488 $40 $0 $120 $0 Fringe Benefits 152 26 0 35 0 Professional Services 84,593 20,851 16,000 16,096 16,000 Chamber of Commerce 30,000 30,000 33,000 33,000 33,000 ' Kodiak Convention & Visitors Bureau 20,000 20,000 0 0 0 City of Kodiak 0 0 14,000 14,000 14,000 Ak Ocean Seas 0 0 5,000 5,000 0 Support Goods & Services 252 766 0 0 0 Operating Transfers - Capital Projects 0 0 0 0 0 ' TOTAL $136,485 $71,683 $68,000 $68,251 $63,000 6 t Ll 69 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 tot he overall operations of the Borough administration. General Administration provides forth e elements that contribute tot he Borough organization as a whole, especially human resource services. General repairs and maintenance, annual audit, mail processing, 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 199 8-1999 • Provide human resource services for the Borough and employees. Includes maintaining proper employee personnel files, tracking and maintaining anniversary dates and longevity information. Includes working with department heads to ensure consistent application of personnel manual, including assisting with annual evaluations for all Borough employees. • Maintain current personnel policies and ensure compliance with changing state and federal laws. • Maintain a legal recruitment process for all departments in accordance with the personnel manual in addition to reference checks and interviews. • Conduct orientation and enrollment in benefits programs for all new employees. • Conduct exit interviews and check out procedures for all terminating employees. • Maintain Consolidated Omnibus Budget Reconciliation Act (COBRA) notification system to comply with federal law. ' • Maintain personnel records in full accordance with all state and federal statutes. • Administer union contract, including preparation for the next negotiation session. Manage grievances, contract interpretation and union notifications. • Respond to all Labor Relations Agency requests for information and /or hearings. ' • Maintain employment practices which meet Equal Employment Opportunity Commission (EEOC) reporting requirements. • Maintain employee of the month and employee of the year incentive awards programs. ' • Maintain service award program (service pins) for employees to promote and reward longevity. • Maintain Drug -Free Workplace program, including training, for all employees to comply with federal grant requirements. • Maintain Sexual Harassment Training program for all employees to comply with federal and state laws. ' • Maintain Bloodborne Pathogens Training program for all employees to comply with Occupational Safety and Health Administration (OSHA) standards. • Offer 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 postage machine and postage meter to provide efficient postal services for Borough mail and provide postage for outgoing Borough mail. • 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. • Provide administrative support for the Personnel Advisory Board and other boards, as assigned. • Provide administrative support for the Human Resources Investment Council. • Provide administrative support & liaison for Community Assistance Program to the local villages. • Provide supervision of the Interpretive Center and public interaction at the Kodiak Fisheries Research Center. • Prepare grant applications to increase or enhance Borough programs. Significant Budget Changes No significant budget changes 70 GENERAL ADMINISTRATION EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Personnel Services $38,114 $37,693 $39,010 $46,592 $49,510 Fringe Benefits 111,285 65,970 59,740 76,807 12,410 Audit Expense 97,083 111,391 108,000 83,526 110,000 Support Goods & Services 156,596 108,091 106,360 101,050 108,940 Capital Outlay 2,805 0 0 0 0 Allocated to projects 0 0 0 0 (6,130) TOTAL $405,883 $323,145 $313,110 $307,975 $274,730 PERSONNEL Number of Employees Position: F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 Human Resource Director 0.0 0.0 0.0 1.0 Personnel Assistant 1.00 1.0 1.0 0.0 Secretary 1 0.5 0.0 0.0 0.0 TOTAL 1.5 1.0 1.0 1.0 PERFORMANCE INDICATORS F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL ESTIMATED PROJECTED New employee orientations 24 59 49 25 Employee exit interviews 18 45 74 20 Training courses conducted Drug -free workplace 3 0 0 2 Bloodborne Pathogens 3 1 0 2 Sexual Harassment 0 0 2 0 CPR Training 4 4 5 5 Grant applications prepared n/a n/a 1 2 Administrative Support for board meetings Personnel Advisory Board 4 4 4 4 Human Resources Investment Council n/a n/a 7 14 71 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 1998 -1999 • 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. 72 EMERGENCY PREPAREDNESS Support Goods & Services Capital Outlay TOTAL Number of Tsunami Sirens 15 17 17 18 73 EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $4,295 $3,115 $5,500 $2,366 $5,500 0 1,295 0 0 0 $4,295 $4,410 $5,500 $2,366 $5,500 PERFORMANCE INDICATORS F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 OrT1 mi nr T1 ioi ESTIMATED PROJECTED 15 17 17 18 73 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 1998 -1999 To work effectively with the Kodiak Island Borough School District to establish an adequate level of funding from the Kodiak Island Borough to ensure that continued high quality education will be provided. Significant Budget Changes The School District appropriation has increased by $591,260 from FY1998 Contributions to the KIBSD stated as Mill Rate Equivelants. 10.00 8.00 6.00 4.00 2.00 0.00 828 947 714 740 6.9' 6.75 6.08 1992 1993 1994 1995 1998 1997 1998 1999 (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) 74 1990 1991 SCHOOL DISTRICT SUPPORT EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 AC TUAL ACT B UDGET AC BUDG Professional Services $0 $0 $198,875 $199,800 $399,600 Audit Expense 19,664 28,136 35,000 40,619 31,000 Support Goods & Services 34,584 36,996 40,000 46,717 40,000 Operating Transfers 4, 5,018,810 6, 179,185 6,179,1 6, TOTAL $4,678,838 $5,083,942 $6,453,060 $6,466 $7,044,320 KIBSD Expenditures and Funding - -- - - 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 1989 1990 1991 T 1992 1993 1994 1995 1996 1997 1998 J KIB Education ■State El KIBSD Expendkures Edu cation Aid E 75 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 1998 -1999 • To continue to fund high quality care delivery by non- profit health agencies. • To review new applications by non - profit agencies and select high - quality agencies for the delivery of these services. • To distribute state revenue sharing funds to the designated agencies. Significant Budget Changes No significant budget changes. 1 76 HEALTH & SANITATION EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Emergency Medical Services $30,665 $30,665 $32,450 $30,156 $32,450 Animal Control 48,000 60,500 48,000 48,000 52,000 Ambulance Service 95,000 95,000 95,000 95,000 95,000 City Prisoners Hospital Care 50,000 50,000 0 0 0 Council on Alcoholism 45,387 44,041 43,690 43,018 43,000 State Health Services - Village 21,406 14,656 11,770 13,584 13,580 State Health Services -KANA 0 4,885 4,280 4,528 4,530 Women's Resource & Crisis Center 42,059 41,417 41,250 40,926 41,200 American Red Cross 3,000 3,000 3,000 3,000 3,500 Kodiak Baptist Mission 47,570 45,822 45,360 44,480 33,600 Small World Day Care Center 18,000 18,000 18,000 18,000 13,000 Special Olympics 7,000 7,000 7,000 7,000 7,000 Mental Health Center Support 2,000 2,000 2,000 2,060 4,500 Senior Citizen Support 24,000 24,000 24,000 24,000 25,000 Kodiak Respite Care 5,000 5,000 5,000 5,000 5,200 Rainbow Child Care Center 2,500 2,500 2,500 2,500 0 Salvation Army 7,500 7,500 7,500 7,500 8,000 Brother Francis Shelter 20,000 20,000 20,000 20,000 25,000 Emergency Travel 0 0 2,000 0 0 OPERATING TRANSFERS Mental Health $81,100 $50,940 $240,570 $240,570 $0 Daycare Assistance 0 0 3,000 3,000 7,500 Building and Grounds 39,340 58,980 22,800 22,800 0 Debt Service 700,000 697,290 780,860 780,860 777,740 Capital Projects 6,000 0 0 0 0 Mgmt Info Services 94,780 109,820 51,010 51,010 0 TOTAL EXPENDITURES $1,390,307 $1,393,016 $1,511,040 $1,506,992 $1,191,800 77 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 1998 -1999 • 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 78 EDUCATION, CULTURE & RECREATION EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL A CTUAL BUDGET A CTUAL BUDGET KMXT Public Radio $15,000 $15,000 $15,000 $15,000 $15,000 Historical Society 9,000 9,000 9,000 9,000 10,000 Summer Basketball 5,000 5,000 5,000 5,000 5,000 Crime Stoppers 0 0 0 6,000 0 Kodiak Island Sportsmen 2,000 2,000 2,000 2,000 2,000 Association Kodiak Arts Council 14,000 14,000 14,000 14,000 16,000 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 34,000 45,000 45,000 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 20,000 37,500 KANA Youth Olympics 2,000 2,000 2,000 2,000 2,000 KANA Family Center 16,000 16,000 16,000 16,000 16,000 Alaska Future Leaders 2,000 2,000 2,000 0 0 Kodiak Youth Services Network 5,000 5,000 5,000 5,000 10,000 Girl Scouts 0 0 0 0 1,000 Operating Transfers 0 5,130 45,590 63,090 5,130 TOTAL $163,300 $168,430 $237,390 $241,390 $218,930 79 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 1998 -1999 N/A Significant Budget Changes N/A ' so TRANSFERS EXPENDITURES APPROVED F.Y. 1995 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Operating Transfers Exxon Claims Settlement $25,487 $0 $0 $0 $0 Building and Grounds 0 0 12,000 12,000 0 Debt Service Other 16,907 0 9,000 14,507 9,000 Capital Projects -KIB 201,200 250,000 544,790 544,790 0 Capital Projects -State 24,000 0 0 0 0 TOTAL $267,594 $250,000 $565,790 $571,297 $9,000 81 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. I RESOURCE MANAGEMENT This fund accounts for the disposal of Borough -owned lands. The proceeds of land disposals are ' generally used for the management of Borough lands and the repairs and maintenance of Borough school buildings. ' KODIAK AREA TRANSIT SYSTEM This fund accounts for the operation of a local bus system. A local contractor operates two buses within the Kodiak metropolitan area. ' 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 State of Alaska and Federal grants related to the effects of coastal energy development impacts. Expenditures of these grants are for comprehensive plans, coastal sensitivity analysis, outer continental shelf impact analysis, ordinance update, and planning and zoning. LOCAL EMERGENCY PLANNING COMMITTEE This fund accounts for State of Alaska grants provided for regional emergency preparation, response, and mitigation planning. k FIRE AND ROAD SERVICES These funds account for the activities related to service districts established by the voters within the district to provide road services and fire protection within the service area. LIGHTING DISTRICT This fund accounts for activities related to the Woodland Acres Street Light Service Area established by the voters within the district to provide street lighting within their service area. TOURISM DEVELOPMENT This fund accounts for the collection of the Borough Transient Accommodation Tax (Bed Tax) and its subsequent transfer to the Kodiak Island Convention and Visitors Bureau. 83 REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES TAXES Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010 - 29.45.500. We have several service districts 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 Womens Bay Road Service Area Service District No. 1 Monashka Bay Road Service Area Bay View Road Service Area Fire Protection No. 1 Womens Bay Fire Department Woodland Acres Street Light Service Area KIB Airport Fire Protection District Net Taxable Value Mill Levy Property Tax 37,075,815 2.00 74,152 99,964,484 0.75 74,973 13, 031, 094 1.50 19,547 4,753,807 1.00 4,754 155,685,351 1.50 233,528 38, 936, 807 1.25 48,671 20, 873, 038 0.00 0 14,325,996 2.00 28,652 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 FY99 is $343,670. 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 FY99 is $20,000 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. 84 ' 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. OTHER REVENUE ' Office Rent: the Borough charges rent for office space to the Borough departments and outside agencies who have offices within the "Borough" building. For fiscal year 1999, the Borough is charging an annual rate of $ 1.55 per square foot. In fiscal year 1997 the Borough charged $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. u r I� r- i L� 85 Revenues Property Tax Other Use of Fund Balance Total Expenditures Personnel Support Goods Other Total Per Capita Cost FIRE DISTRICTS Bayside Fire Womens Bay Fire KIB Airport 41,530 Department Department Fire District Total $225,000 $44,470 $30,350 $299,820 63,200 12,530 290 76,020 40,000 0 0 40,000 $32 $57,000 $30,640 $415,840 $124,100 $4,700 104,100 41,530 100,000 10,770 $328,200 $57,000 $0 $128,800 100 145,730 30,540 141,310 $30,640 $415,840 $85 $86 86 $0 $92 1 1 1 1 1 1 1 1 1 ROAD DISTRICTS Service Womens Bay Di strict 1 Revenues Property Tax Other Use of Fund Balance Total Expenditures Personnel Services Snow Removal Repairs & Maint. Grading & Ditching Support Services Total Number of Miles Per Mile Road Cost $25.000 - - Monashka Bay Bay View 71,150 55,500 19,690 4,600 40,500 21,500 3,710 900 0 113,700 0 0 111,650 1 90,700 23,400 5,500 3,430 4,100 500 0 30,000 75,000 12,000 0 30,000 75,000 1,500 2,500 26,220 35,000 8,500 1,000 22,000 1,600 900 2,000 111,650 190,700 23,400 5,500 12 10 2 1 $9,243 $19,969 $11,038 $5,914 FY 1999 Road Districts Per Mile Road Cost $20,000 $15,000 $10,000 $9,243 $5,914 $5,000 $0 - -- Womens Bay Road District Road Service District No. 1 Monashka Bay Service Area Bay View Road Service District 87 $19,989 BUDGET RECAP Beginning Fund Balance Revenues Property Taxes Bed Tax PILOT -KIHA Licenses & Permits Rents & Royalties Land Sales Activities Federal Grants State Shared Revenues State Grants Kodiak Arts Council Transportation Revenues Penalties & Interest Miscellaneous Sale of Shuyak Island Transfers In Total Available Funds Expenditures Child Care Assistance Resource Management Public Transportation KIB Buildings Coastal Management Road Maintenance Public Safety Entertainment Economic Development Transfers Out Total Use of Funds Est. Funds Available 6/30/99 Child Care Land Sales Kodiak Area Buildings & Local Coastal Womens Bay Service District Service Area Transit System Grounds Emergency Management Service Area No. 1 No 2 ' Planning Committee ($1,439) ($73,641) ($216,228) ($172,583) ($24,790) ($31,706) $125,104 $266,546 $3,338 ' 0 0 0 0 0 0 71,150 55,500 0 0 0 0 0 0 0 0 0 0 ' 0 0 0 0 0 0 0 2,500 0 0 1,000 0 0 0 0 20,000 0 0 0 63,900 0 320,910 0 0 0 0 0 0 125,000 0 0 0 0 0 0 0 ' 0 0 40,000 0 0 0 0 0 0 0 0 0 0 0 0 9,000 9,000 0 343,670 0 100,000 0 50,000 20,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 170,000 0 0 0 0 0 0 ' 0 0 0 0 0 0 11,500 10,000 200 0 2,020 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ' 7,500 0 0 299,770 0 0 0 0 0 349,731 118,279 93,772 448,097 25,211 (11,706) 236,754 343,546 3,538 ' 354,240 0 0 0 0 0 0 0 0 0 191,920 0 0 0 0 0 0 0 0 0 370,000 0 0 0 0 0 0 0 0 0 552,400 0 0 0 0 0 0 0 0 0 0 20,000 0 0 0 0 0 0 0 0 0 111,650 190,700 200 ' 0 0 0 0 50,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 354,240 191,920 370,000 552,400 50,000 20,000 111,650 190,700 200 ' ($4,509) ($73,641) ($276,228) ($104,303) ($24,790) ($31,706) $125,104 $152,846 $3,338 88 $77,245 $4,259 $319,170 $121,910 $2,481 $47,379 Monashka Bay View Fire Womens Bay KIB Airport Woodland Tourism Kodiak Arts Facilities Fund TOTAL $8,748,896 ' Bay Service Road Service Protection Fire Fire Acres Street Development Council 4,600 223,000 Area Area Area No. 1 Department Protection Light Area 0 0 District $77,245 $4,259 $319,170 $121,910 $2,481 $47,379 $8,549 ($12,767) $8,748,896 $9,191,723 19,690 4,600 223,000 44,470 30,350 0 0 0 0 448,760 ' 0 0 0 0 0 0 32,000 0 0 32,000 0 0 2,000 0 0 0 0 0 0 4,500 0 0 0 0 0 0 0 0 0 21,000 ' 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 384,810 125,000 0 0 0 0 0 0 0 0 0 40,000 1,410 700 15,000 530 0 220 0 0 0 35,860 0 0 0 0 0 0 0 0 0 513,670 0 0 0 0 0 0 0 69,610 0 69,610 ' 0 0 0 0 0 0 0 0 0 170,000 2,300 200 29,200 3,000 290 2,000 100 0 726,000 784,790 0 0 19,000 9,000 0 0 0 0 0 30,020 ' 0 0 0 0 0 0 0 0 4,000,000 4,000,000 0 0 0 0 0 0 0 0 0 307,270 100,645 9,759 607,370 178,910 33,121 49,599 40,649 56,843 13,474,896 16,159,013 0 0 0 0 0 0 0 0 0 354,240 0 0 0 0 0 0 0 0 0 191,920 0 0 0 0 0 0 0 0 0 370,000 0 0 0 0 0 0 0 0 0 552,400 0 23,400 0 5,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20,000 331,450 0 0 328,200 57,000 30,640 10,600 0 0 0 476,440 0 0 0 0 0 0 0 69,610 0 69,610 0 0 0 0 0 0 32,100 0 0 32,100 0 0 0 0 0 0 0 0 476,000 476,000 23,400 5,500 328,200 57,000 30,640 10,600 32,100 69,610 476,000 2,874,160 $77,245 $4, $ $ $2,481 $38,999 $8,549 ($12,767) $12,998,896 $13,284,853 i 1 89 PROGRAM BUDGET SUMMARY CHILD CARE ASSISTANCE PROGRAM Program Description Administration of state and federal financial assistance programs that subsidize the cost of child care for eligible low income families while parents work, attend school, or seek work. Children served are age birth to 13 years. Goal To give low- income families access to affordable, quality child care. 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 child care services for working parents. To coordinate effectively with other child care assistance programs, including KANA, Public Assistance and the US Coast Guard. Objectives for 1998 -1999 • To promote child care 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 30 hours per week with one employee. Estimated general funds needed: $7,500. 90 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 APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $319,109 $314,060 $376,058 $363,673 $343,670 0 0 0 0 3,070 0 0 0 3,000 7,500 $319,109 $314,060 $376,058 $366,673 $354,240 $25,243 $23,726 $28,569 $29,943 $29,600 5,380 4,729 4,694 5,819 8,390 278,736 276,333 331,077 326,221 302,580 9,751 9,552 11,718 11,647 13,670 0 0 0 1,025 0 $319,110 $314,340 $376,058 $374,655 $354,240 PERSONNEL Number of Employees PERFORMANCE INDICATORS FY 1996 FY 1997 ACTUAL ACTUAL Average number of children served per month Average number of families served per month 1998 F.Y. 1999 0.6 0.75 FY 1998 FY 1999 88 80 92 100 49 52 60 70 91 PROGRAM BUDGET SUMMARY RESOURCE MANAGEMENT Program Description The Borough has a multi- million dollar land and resource asset. Most of the land was conveyed from the State of Alaska under the Municipal Entitlement Act. The Borough's original entitlement was 56,500 acres. KIB is in title to another 15,000 acres that were purchased or acquired by the Borough for specific reasons. These include school sites, watershed areas or parcels like the Salonie Creek rifle range. This land /resource base can be utilized for any number of purposes. Past uses include the sale for residential, commercial, and industrial lands to the public, disposals to the Federal and State governments, leases for private resource development, or reserved for public purposes (school sites, hospitals or parks). This office also procures the necessary permits for public facility construction from federal, state and local agencies. Examples of the types of permits obtained include: US Army Corps of Engineers wetland permits, permits associated with construction in archaeological sensitive areas as well as EPA discharge permits. ' Goal To manage lands for the maximum benefit of Borough residents. To provide decision makers with I the tools and information to make informed decisions about the allocation, use, and development of lands and resources. Objectives for 199 8-1999 ' • Acquire lands adjacent to North Star school • Secure City of Kodiak land on Near Island for new federal fisheries building. • Secure a grant and required federal and state permits to construct a parking area for the existing boat ramp /floating dock or a second boat ramp in Anton Larsen Bay. ' • Finalize and conduct Land Sale #13. • Work with the City of Larsen Bay to secure permits for a community breakwater and boat harbor. • Work on transfer of Armory building and property to KIB for school purposes. • Acquire easement from private landowners for Chiniak Tsunami Sirens. • Acquire surplus lands from the US Coast Guard in Womens Bay for Borough purposes. • Enter into negotiations with Leisnoi, Inc. to identify and acquire beaches and other areas of ' high public value along the Chiniak road system. Significant Budget Changes ' No significant budget changes. Previous Year's Accomplishments Acquisition of wetland, tideland, archaeological and discharge permits for the Kodiak Fisheries .r Research building. Acquired title to the parcel of land from the City of Kodiak. Performed preliminary survey work, title work, plat approval and public hearings leading up to Land Sale #13. Working with the City of Ouzinkie to acquire title to adjacent tidelands (presently owned by the State of Alaska) for the Ouzinkie breakwater and boat harbor project. Staff is also working on issues of access to the boat harbor and a land trade allowing for the disposal of dredge materials to be located upland. Contracted with a timber consultant to determine the value of the Borough's timber resource located on KIB land in Chiniak. There have been discussions in the past about trading KIB resources or purchasing the publicly used beaches located along the road system and owned by Leisnoi, Inc. Acquired Corps of Engineers and ADF &G permits, and was project manager on the Sargent Creek Bank Stabilization project 92 RESOURCE MANAGEMENT $114,097 $115,297 $111,530 $116,761 $131,700 Employee Benefits REVENUES AND EXPENDITURES 22,353 22,620 21,002 22,660 Contracted Services 110,654 7,383 9,760 APPROVED 2,500 F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 35,060 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Allocated to Projects 0 0 0 0 Annual Use Permit $1,000 $1,000 $1,000 $0 $1,000 Interest Earnings 4,905 0 0 0 0 Gravel Sales 15,020 99,935 40,000 54,614 63,900 Principal Payments 312,769 196,298 109,800 114,215 96,000 Interest Payments 74,477 67,707 34,700 34,397 26,000 Fees & Penalties 0 0 0 0 0 Reimbursement -Title Search 0 0 0 0 0 Reimbursement - Attorney Fees 2,336 1,491 3,000 0 3,000 Other 0 0 20 870 20 Land Leases 400 80 2,000 0 2,000 Use of Fund Balance 0 0 0 0 0 TOTAL $410,907 $366,511 $190,520 $204,096 $191,920 Expenditures Personnel Services $114,097 $115,297 $111,530 $116,761 $131,700 Employee Benefits 23,047 22,353 22,620 21,002 22,660 Contracted Services 110,654 7,383 9,760 8,857 2,500 Support Goods & Services 29,761 32,506 46,610 36,989 35,060 Capital Outlay 1,271 69,161 0 677 0 Allocated to Projects 0 0 0 0 0 Transfers Out: Buildings & Grounds 19,000 20,000 0 (1,320) 0 Debt Service -Other 2,018 1,040 0 0 0 Capital Projects- Borough 353,000 0 0 0 0 TOTAL EXPENDITURES AND OTHER FINANCING USES $652,849 $267,740 $190,520 $182,966 $191,920 PERSONNEL Number of Employees Position: F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 Resource Manager 1 1 1 1 PERFORMANCE INDICATORS FY 1996 FY 1997 FY 1998 FY 1999 A CTUAL ACTUAL ESTIMATED PROJECTED Electrical right -of -way permits acquired 10 15 15 15 Telephone right -of -way permits acquired 0 7 7 7 Tax foreclosed parcels 12 5 10 8 93 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 all aspects of the system. 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 Goal To provide safe, accessible, public transit service to residents of and visitors to the Kodiak urban area.. Objectives for 1998 -1999 • To complete placement and installation of bus shelters • 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 Significant Budget Changes There are no significant budget changes anticipated for this program. 94 KODIAK AREA TRANSIT SYSTEM $0 $0 $152,210 $140,598 $330,000 Support Goods & Services REVENUES AND EXPENDITURES 113,690 47,597 30,000 Capital Outlay 0 0 116,100 73,095 APPROVED TOTAL F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 120 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Federal Grants $0 $0 $0 $0 $40,000 State of Alaska Grants 0 0 201,100 29,908 100,000 Transportation Revenues 0 0 180,900 15,154 170,000 Use of Fund Balance 0 0 0 0 60,000 TOTAL $0 $0 $382,000 $45,062 $370,000 Expenditures Contracted Services $0 $0 $152,210 $140,598 $330,000 Support Goods & Services 0 0 113,690 47,597 30,000 Capital Outlay 0 0 116,100 73,095 10,000 TOTAL $0 $0 $382,000 $261,290 $370,000 95 FY 1996 FY 1997 FY 1998 FY 1999 ACTUAL ACTUAL ESTIMATED PROJECTED Total vehicle miles 0 0 56,360 138,000 Total passengers 0 0 10,000 32,000 Average weekday ridership 0 0 75 120 Total revenue hours 0 0 3,700 9,150 95 PROGRAM BUDGET SUMMARY BUILDING AND GROUNDS FUNDS Program Description The operation and maintenance of Borough parks, as well as other public grounds. Specifically, this includes Borough grounds garbage removal, snow removal, and lawn maintenance; and parks maintenance. Goal • To maintain Borough -owned or operated buildings, parks, and other improvements or facilities at an acceptable level. • To pay for snow removal around school buildings. ' Objectives for 1998 -1999 , • Maintain the Borough building, grounds, school buildings and parks. • Contract for snow removal for the bike paths. Significant Budget Changes A significant reduction in the Mental Health Center maintenance is a result of the ' contract with Providence Health Systems for this facility. n 96 BUILDING AND GROUNDS ($2) $0 $0 $0 $0 Borough Building REVENUES AND EXPENDITURES 336,923 350,070 383,592 346,360 KIB Mental Health Center 68,528 123,208 75,420 APPROVED 10,260 F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 114,640 ACTUAL ACTUAL B UDGET ACTUAL BUDGET Revenues TOTAL $487,834 $613,496 $592,590 $1,147,648 Interest Earnings $0 $0 $0 $0 $0 Rents & Royalties - KIB 148,610 160,348 178,360 178,355 140,670 -City of Kodiak 53,770 57,910 64,110 64,110 64,110 -KIBSD 69,250 74,580 103,660 78,278 103,660 -KMXT Public Radio 25,390 17,973 0 0 0 - Borough Building Annex 0 0 0 5,800 3,000 - Kodiak Tribal Council 10,248 5,124 5,130 5,130 5,130 - Apartment Rent for KANA 650 550 400 400 400 -C &RA 0 0 0 0 0 - Mental Health 8,900 9,100 41,960 20,980 0 -Day Care Assistance 3,310 3,560 3,940 4,070 3,940 Miscellanous - Classified 0 0 0 520 0 Use of Fund Balance 0 0 0 0 (68,240) Transfers In- General Fund KIB 146,340 186,110 195,030 195,030 119,770 Transfers In -Land Sales 19,000 20,000 0 0 180,000 TOTAL $485,468 $535,255 $592,590 $552,673 $552,440 Expenditures Engineering/Facilities ($2) $0 $0 $0 $0 Borough Building 302,146 336,923 350,070 383,592 346,360 KIB Mental Health Center 68,528 123,208 75,420 57,394 10,260 School Buildings 95,130 115,935 114,640 109,820 114,640 Parks Operation & Maintenance 22,033 37,430 52,460 596,842 81,180 TOTAL $487,834 $613,496 $592,590 $1,147,648 $552,440 97 PROGRAM BUDGET SUMMARY BUILDING AND GROUNDS 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 1998 -1999 • Complete construction of the Kodiak Fisheries Research Center • Complete construction of Peterson Elementary Addition • Complete construction of the landfill stage 1 closure facilities • Complete construction of miscellaneous small projects • Implement driveway permit procedures • Continue with subdivision reviews to aid the Community Development Department • Begin the Karluk Clinic project • Provide support for the Service Districts Significant Budget Changes The Engineering /Facilities department has moved from the General Fund to the Special Revenue Fund this year. Fiscal years 1996 through 1998 are shown here for ease of comparison purposes only. 98 ENGINEERING AND FY 1996 FY 1997 FY 1998 FY 1999 FACILITIES ACTUAL ESTIMATED PROJECTED Completed Projects 12 11 11 EXPENDITURES Active Projects 15 15 17 17 Sf of new building construction n/a 60,000 APPROVED 50,000 F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 A CTUAL ACTUAL BUDGET ACTUAL B UDGET Personnel Services $113,267 $144,488 $147,260 $89,676 $193,980 Fringe Benefits 36,696 41,703 41,140 21,524 60,740 Contracted Services 2,619 4,414 5,000 0 5,000 Support Goods & Services 75,594 66,380 80,750 73,192 86,200 Capital Outlay 1,967 1,350 2,000 0 1,000 Allocated to Projects (230,145) (258,335) (276,150) (184,305) (346,920) TOTAL ($2) $0 $0 $87 $0 PERSONNEL Number of Employees Position: F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 Engineering and Facilities Director 1 1 1 1 Construction Inspector 1 1 1 0 Secretary III 2 1 1 1 Project Assistant 0 1 1 1 TOTAL 4 4 4 3 PERFORMANCE INDICATORS Note: The Engineering /Facilities department has been moved from the General Fund to the Special Revenue Fund for fiscal year 1999. Fiscal years 1996 through 1998 are listed here for ease of comparison. 99 FY 1996 FY 1997 FY 1998 FY 1999 ACTUAL ACTUAL ESTIMATED PROJECTED Completed Projects 12 11 11 15 Active Projects 15 15 17 17 Sf of new building construction n/a 60,000 54,637 50,000 Note: The Engineering /Facilities department has been moved from the General Fund to the Special Revenue Fund for fiscal year 1999. Fiscal years 1996 through 1998 are listed here for ease of comparison. 99 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, state agencies, and other non - profit organizations. Goal To provide efficient, cost - effective space for public service functions. Objectives for 1998 -1999 • 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. 100 1 1 1 1 1 1 1 BOROUGH BUILDING Expenditures Personnel Services Fringe Benefits Contracted Services Support Goods & Services Capital Outlay Operating Transfer -Debt Service Other TOTAL Position: Maintenance Worker Department/Office remodels Building enhancement projects 101 EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $68,791 $49,936 $19,490 $67,098 $19,930 11,201 14,146 8,550 18,482 8,020 12,675 12,150 5,000 0 1,380 193,836 245,980 269,500 277,686 269,500 15,969 14,167 47,530 20,825 47,530 (326) 544 0 (499) 0 $302,146 $336,923 $350,070 $383,592 $346,360 PERSONNEL Number of Employees F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 0.5 0.5 0.5 0.5 PERFORMANCE INDICATORS FY 1996 FY 1997 FY 1998 FY 1999 ACTUAL ACTUAL E S T IMATED PR OJECTED 1 1 1 1 n/a n/a 3 3 101 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 1998 -1999 • 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. 102 MENTAL HEALTH CENTER EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL B UDGET Expenditures Personnel Services $6,469 $31,513 $9,750 $9,615 $0 Fringe Benefits 1,212 9,021 4,260 3,184 0 Contracted Services 0 0 0 0 8,460 Support Goods & Services 60,848 82,674 61,410 44,595 1,800 Capital Outlay 0 0 0 0 0 TOTAL $68,528 $123,208 $75,420 $57,394 $10,260 103 PROGRAM BUDGET SUMMARY BUILDING AND GROUNDS FUND SCHOOL BUILDINGS Program Description This program provides insurance on all Borough owned school buildings. Goal To have adequate insurance on all Borough owned school buildings. Objectives for 1998 -1999 • To have all Borough -owned school buildings fully insured for fiscal year 1998 -1999. • 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 101 1 1 1 1 1 1 1 1 1 1 SCHOOL BUILDINGS EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Expenditures Contracted Services $0 $0 $700 $700 $0 Insurance & Bonding 82,220 90,636 89,940 84,827 90,640 Snow Removal and Sanding 12,910 25,299 22,000 21,189 22,000 Capital Outlay 0 0 2,000 3,104 2,000 TOTAL $95,130 $115,935 $114,640 $109,120 $114,640 105 J 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 1998 -1999 • 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. Significant Budget Changes No significant budget changes 106 P, PARKS OPERATION AND MAINTENANCE EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Expenditures Personnel Services $12,294 $25,516 $24,500 $14,754 $22,500 Fringe Benefits 1,581 2,360 4,710 2,924 6,890 Contracted Services 3,470 1,310 13,000 13,250 15,000 Support Goods & Services 4,008 8,244 10,250 15,108 16,790 Capital Outlay 679 0 0 0 20,000 TOTAL $22,033 $37,430 $52,460 $46,036 $81,180 PERSONNEL Number of Employees Position: F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 Maintenance Worker 0.5 0.5 0.5 0.5 PERFORMANCE INDICATORS FY 1996 FY 1997 FY 1998 FY 1999 ACTUAL ACTUAL ESTIMATED PROJECTED New trails /parks construction 2 3 2 1 107 1 PROGRAM BUDGET SUMMARY COASTAL MANAGEMENT Program Description The passage of the Alaska Coastal Management Act in 1977 created the opportunity for local governments, rural regions, and the State of Alaska to cooperatively manage the use of Alaska's coastal resources with the federal government. The Alaska Coastal Management Program (ACMP) provides a framework for the orderly and balanced development of Alaska's coast, with full opportunity for coastal residents to take part in the planning and permitting processes in their region. The Kodiak Island Borough participates in the ACMP through the Kodiak Island Borough Coastal Management Program /Plan. Goal To complete the on -going revision of 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 this grant program into the activities of the Community Development Department. Objectives for 1998 -1999 • To prepare a revised public hearing draft of the KIBCMP based on the completed ACMP Assessment Project. • To provide extensive public review opportunities of the completed revision of the KIBCMP. • To incorporate, in the revised KIBCMP, community goals and objectives embodied in the comments received. • To proceed through the local, state, and federal adoption process for the revised document. • To continue to participate through review, analysis, and comment in ACMP project reviews. • To continue to participate through review, analysis, and comment at the programmatic and policy levels of the ACMP. Significant Budget Changes There are no significant budget changes anticipated for this program. 108 COASTAL MANAGEMENT 109 REVENUES AND EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET y Revenues State of Alaska Grants $30,350 $80,159 $38,120 $31,120 $20,000 Federal Grants 0 0 0 0 0 TOTAL $30,350 $80,159 $38,120 $31,120 $20,000 Expenditures Personnel Services $18,130 $22,303 $15,000 $15,000 $15,000 Contracted Services 7,506 2,300 2,000 1,940 0 Support Services 4,714 6,518 8,620 8,680 5,000 u Capital Outlay 0 0 0 506 0 CMG Special Project 0 0 12,000 0 0 TOTAL $30,350 $31,121 $37,620 $26,126 $20,000 PERFORMANCE INDICATORS FY 1996 FY 1997 FY 1998 FY 1999 ACTUAL ACTUAL E STIMATED PROJECTED Vessel and facility contingency plans reviewed 0 0 10 2 Federal and state project reviews 0 0 145 150 109 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); Complete an update of the local emergency operations response plan, in conjunction with the Kodiak Region Emergency Services Organization and the Oil Spill Area Planning Committee; 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 1998 -1999 • 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. • Update outdated sections of the emergency operations plan. • Finish incomplete sections of the emergency operations plan. • Incorporate relevant planning /response information generated by other planning efforts into the emergency operations plan. • 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. • Hire and train support staff for the local LEPC. • Provide additional organizational support to the local LEPC. Significant Budget Changes FY99 will be the second year that the Kodiak Island Borough will administer the grant that supports the LEPC. We anticipate that the funding level in FY99 will be almost twice as much as the funding available in FY98. This results from more active participation in the program by the Kodiak Island Borough, and additional funds being appropriated for the program by the Alaska State Legislature. 110 LOCAL EMERGENCY PLANNING COMMITTEE REVENUES AND EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues State of Alaska Grants 0 0 25,400 25,400 50,000 TOTAL $0 $0 $25,400 $25,400 $50,000 Expenditures Personnel Services $0 $0 $0 $0 $0 Contracted Services 0 0 25,400 20,642 28,500 Support Goods & Services 0 0 0 4,148 21,500 TOTAL $0 $0 $25,400 $24,790 $50,000 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 1998 -1999 • To clean, repair, or create drainage ditches areawide. Significant Budget Changes No significant budget changes. 112 1 1 1 1 1 1 WOMENS BAY SERVICE AREA REVENUES AND EXPENDITURES Expenditures Personnel Services $1,454 $1,274 $3,130 $255 APPROVED Employee Benefits F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 Professional Services ACTUAL ACTU BUDGE ACTUAL BUDGE Revenues 29,841 30,180 30,000 40,670 30,000 Property Taxes $66,278 $70,080 $70,080 $66,926 $71,150 Annual Use Permits 20,000 20,000 20,000 20,000 20,000 State Disaster Relief 0 0 0 0 0 State Shared Revenue 10,561 9,459 10,000 8,816 9,000 Interest Earnings 11,080 11,376 11,500 8,227 11,500 Use of Fund Balance 0 0 0 0 0 TOTAL $107,919 $110,915 $111,580 $103,969 $111,650 Expenditures Personnel Services $1,454 $1,274 $3,130 $255 $3,130 Employee Benefits 497 426 300 97 300 Professional Services 0 0 0 0 0 Snow Removal /Sanding 29,841 30,180 30,000 40,670 30,000 Repairs & Maintenance 41,703 77,407 30,000 43,053 30,000 Grading/Ditching 54,890 41,802 26,050 24,713 26,220 Support Goods & Services 431 915 22,100 583 22,000 Transfers Out 0 0 0 0 0 TOTAL $128,816 $152,004 $111,580 $109,371 $111,650 113 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 8. Goal To continue to provide maintenance service to roads within the district. To provide safe and useable roads to district residents. Objectives for 1998 -1999 • To continue encouraging the Borough to pursue the funds for all the roads in the district. Significant Budget Changes , No significant budget changes. 114 SERVICE DISTRICT NO. 1 Revenues Property Taxes Payment in Lieu of Taxes State Shared Revenue Penalties & Interest Use of Fund Balance TOTAL Expenditures Personnel Services Fringe Benefits Snow Removal /Sanding Repairs & Maintenance Grading /Ditching Support Goods & Services Capital Outlay Operating Transfer - Capital Projects TOTAL REVENUES AND EXPENDITURES F.Y. 1996 F.Y. 1997 F.Y. 1998 ACTUAL ACTUAL BUDGET APPROVED F.Y. 1998 F.Y. 1999 ACTUAL BUDGET $195,716 $200,079 $85,000 $90,430 $55,500 3,338 2,990 3,000 3,071 2,500 10,523 8,018 8,000 9,166 9,000 20,309 25,614 0 18,939 10,000 0 0 163,770 0 113,700 $229,886 $236,701 $259,770 $121,606 $190,700 $3,819 $6,906 $5,400 $3,405 $3,400 613 1,404 1,650 249 700 29,008 54,392 75,000 47,607 75,000 2,572 46,019 100,000 71,299 75,000 10,738 11,638 50,000 19,815 35,000 104 1,819 1,900 1,204 1,600 0 0 0 0 0 0 220,160 25,820 25,820 0 $46,854 $342,338 $259,770 $169,399 $190,700 115 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 1998 -1999 • 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. 116 1 1 1 1 1 SERVICE AREA NO. 2 REVENUES AND EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Interest Earnings $0 $0 $0 $0 $200 Use of Fund Balance 26 169 0 0 0 TOTAL $26 $169 $0 $0 $200 Expenditures Personnel Services $0 $0 $0 $0 $200 Support Goods & Services 0 0 500 0 0 TOTAL $0 $0 $500 $0 $200 117 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 1998 -1999 • 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. 118 MONASHKA BAY ROAD SERVICE AREA 96 $211 $500 0 $500 REVENUES AND EXPENDITURES 4,864 7,043 12,000 6,614 12,000 Repairs & Maintenance 0 0 APPROVED 57 F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 10,470 ACTUAL ACTUAL B UDGET ACTUAL BUDGET Revenues 900 TOTAL $8,076 $10,981 $23,150 Property Taxes $19,011 $19,612 $19,620 $19,692 $19,690 State Revenue Sharing 2,090 1,762 1,410 1,690 1,410 Interest Earnings 2,770 3,724 2,120 4,126 2,300 TOTAL $23,871 $25,098 $23,150 $25,508 $23,400 Expenditures Personnel Services 96 $211 $500 0 $500 Snow Removal /Sanding 4,864 7,043 12,000 6,614 12,000 Repairs & Maintenance 0 0 1,500 57 1,500 Grading /Ditching 3,116 3,438 8,500 10,470 8,500 Support Goods & Services 0 289 650 117 900 TOTAL $8,076 $10,981 $23,150 $17,258 $23,400 119 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 1998 -1999 • To provide safe and adequate roads. Significant Budget Changes No significant budget changes. 1 J � 1 1 120 BAY VIEW ROAD SERVICE $19 $98 $0 $62 $0 AREA $0 $0 $0 $10 Snow Removal /Sanding REVENUES AND EXPENDITURES 1,722 2,350 3,853 2,500 Repairs & Maintenance 110 598 1,000 APPROVED 1,000 F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 2,000 ACTUAL ACTUAL BUDGET ACTUAL B UDGET Revenues TOTAL $5,277 $2,475 $5,350 $7,674 Property Taxes $4,484 $4,472 $4,450 $4,797 $4,600 State Shared Revenue 855 784 700 733 700 Interest Earnings 248 331 200 376 200 TOTAL $5,587 $5,587 $5,350 $5,906 $5,500 Expenditures Personnel Services $19 $98 $0 $62 $0 Employee Benefits $0 $0 $0 $10 Snow Removal /Sanding 1,414 1,722 2,350 3,853 2,500 Repairs & Maintenance 110 598 1,000 995 1,000 Grading /Ditching 3,734 0 2,000 2,728 2,000 Support Goods & Services 0 57 0 26 0 TOTAL $5,277 $2,475 $5,350 $7,674 $5,500 121 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 1998 -1999 • To maintain a force of 20 to 25 trained fire fighters. • To respond with a fire engine and fire fighters within five minutes of an alarm on 90% of all calls. • To increase personnel's expertise in fire prevention and suppression activities. Significant Budget Changes There is no change in the current mill rate of 1.5 mills. Additional revenue is also being recognized from the usage fee charged for the Community Training Center (CTC). A divider will be installed in the CTC in the fall of 1998. Also scheduled is the removal /replacement of the underground fuel tank with an above ground tank, which is to be funded by the Kodiak Island Borough. Planning continues on the addition of a storage area and truck bay, as well as general maintenance to the existing facility. 122 FIRE PROTECTION AREA NO. 1 REVENUES AND EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ArTI ]A[ ArTI IAI QI ]nr CT AllTI IA] M1 If1/ Revenues Property Taxes $207,613 $210,893 $209,000 $222,767 $223,000 Payment in Lieu of Taxes 2,503 2,243 2,500 2,586 2,000 State Shared Revenue 19,267 17,592 15,000 20,530 15,000 Interest Earnings 39,357 34,236 10,000 43,543 29,200 Other 0 0 0 3,348 4,000 Rent 6,000 6,000 0 2,000 0 Instruction 0 0 0 0 15,000 Use of Fund Balance 0 0 553,000 0 40,000 TOTAL $274,740 $270,964 $789,500 $294,774 $328,200 Expenditures Salaries $79,145 $77,838 $64,000 $74,947 $50,140 Temporary Help 0 720 0 0 0 Volunteers 5,745 8,760 15,000 7,700 15,000 Fringe Benefits 25,674 23,265 23,100 64,226 20,270 Contracted Services 0 309 19,400 2,925 38,690 Contributions 0 0 0 0 0 Support Goods & Services 37,125 67,771 183,000 78,258 104,100 Capital Outlay 0 1,500 70,000 14,979 75,000 Depreciation 0 0 15,000 0 25,000 Transfers Out 658 1,420 400,000 388,802 0 TOTAL $148,347 $181,583 $789,500 $631,837 $328,200 123 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 1998 -1999 • 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. 124 WOMENS BAY FIRE DEPARTMENT $1,478 $0 $1,700 $0 $1,700 REVENUES AND EXPENDITURES 1,266 0 3,000 0 3,000 Professional Services 0 0 APPROVED 0 F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 31,246 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 10,770 TOTAL $43,189 $35,943 $56,390 Property Taxes $41,389 $43,656 $43,800 $44,178 $44,470 State Shared Revenue 572 2,702 590 542 530 Interest Earnings 3,888 5,104 3,000 6,201 3,000 Other 0 50 0 12 0 Rent 9,000 9,000 9,000 9,000 9,000 TOTAL $54,849 $60,512 $56,390 $59,933 $57,000 Expenditures Personnel Services $1,478 $0 $1,700 $0 $1,700 Fringe Benefits 1,266 0 3,000 0 3,000 Professional Services 0 0 300 0 0 Support Goods & Services 38,295 34,939 41,530 31,246 41,530 Capital Outlay 2,150 1,004 9,860 1,723 10,770 TOTAL $43,189 $35,943 $56,390 $32,969 $57,000 125 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 1998 -1999 • To obtain contract fire services for the State Airport Significant Budget Changes No significant budget changes. ' t 126 AIRPORT FIRE PROTECTION DISTRICT REVENUES AND EXPENDITURES F.Y. 1996 F.Y. 1997 F.Y. 1998 ACTUAL ACTUAL BUDGET Revenues Property Taxes Penalties & Interest TOTAL Expenditures Contracted Services Support Goods & Services TOTAL APPROVED F.Y. 1998 F.Y. 1999 ACTUAL BUDGET $0 $0 $12,000 $14,338 $30,350 0 0 0 287 290 $0 $0 $12,000 $14,625 $30,640 0 0 12,000 12,087 30,540 0 0 0 57 100 $0 $0 $12,000 $12,144 $30,640 127 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 1998 -1999 • To maintain and adequately fund the current street lights throughout Woodland Acres. Significant Budget Changes For Fiscal Year 1999 the mill rate has been reduced from .5 mills to 0.0 mills. The Service District should be able to operate for 8 to 10 years without tax revenue. r 128 WOODLAND ACRES STREET LIGHT $0 $0 $4,990 $0 AREA 5,083 7,950 0 7,600 Capital Outlay 0 0 REVENUES AND EXPENDITURES 0 3,000 TOTAL $5,041 $5,083 $10,950 $4,990 $10,600 APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL A CTUAL BUDGET ACTUAL B UDGET Revenues Property Taxes $12,887 $8,834 $10,730 $9,821 $0 State Revenue Sharing 169 137 220 157 220 Interest Earnings 1,841 2,183 0 2,486 2,000 Use of Fund Balance 0 0 0 0 8,380 TOTAL $14,897 $11,154 $10,950 $12,464 $10,600 Expenditures Personnel Services $0 $0 $0 $4,990 $0 Electricity 5,041 5,083 7,950 0 7,600 Capital Outlay 0 0 3,000 0 3,000 TOTAL $5,041 $5,083 $10,950 $4,990 $10,600 129 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. C�11 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 1998 -1999 • Present cultural awareness education for children and adults through Summer Arts for Youth, multi - cultural performances, workshops, and classes. • Develop and educate creative local talent through workshops, classes, rehearsals, performances, and interaction with professional touring artists. • Present a Performing Arts Series of the finest artistic quality which addresses the Borough's multi - cultural diversity. • Train teachers to use the arts as an inter - disciplinary educational tool. • To increase earned and contributed income by the quality and worth of programming and increase audience /membership support. Significant Budget Changes 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. I 1 130 KODIAK ARTS COUNCIL $24,182 $52,395 $56,000 REVENUES AND EXPENDITURES $52,400 Employee Benefits 7,579 16,021 17,300 APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues $69,213 $74,840 $68,357 Council Reimbursement $31,765 $69,210 $74,840 $55,591 $69,610 TOTAL $31,765 $69,210 $74,840 $55,591 $69,610 Expenditures Personnel Services $24,182 $52,395 $56,000 $52,395 $52,400 Employee Benefits 7,579 16,021 17,300 14,695 15,810 Insurance and Bonding 0 797 1,540 1,267 1,400 TOTAL $31,761 $69,213 $74,840 $68,357 $69,610 PERFORMANCE INDICATORS Membership (corporations, businesses, families & individuals) Audiences: Community Performances Student /School Events Classes/Workshops /Exhibits F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL ESTIMATED PROJECTED n/a 780 795 795 n/a 8,800 9,065 9,065 n/a 6,370 6,500 6,500 n/a 2,150 2,215 2,215 131 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 year 1998, and will receive the balance as follows: FY99 $ 4,000,000 FY00 $ 4,000,000 FY01 $ 4,000,000 FY02 $ 4,000,000 FY03 $11,805,734 $6 million of the proceeds is being used for the Kodiak Fisheries Research Center and the remainder of this money is being set aside; interest earnings, after inflation proofing, can be used for 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 1998 -1999 • The Borough would like to realize a 5.5% rate of return on our investments in FY 1999. ' 1 132 FACILITIES FUND Revenues 4 Interest Earnings Proceeds - Shuyak Island TOTAL Expenditures Support Goods and Services Operating Transfers TOTAL 1 1 1 1 1 1 1 1 1 REVENUES AND EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $101,983 $213,749 $210,710 $505,398 $726,000 8,000,000 2,194,266 4,000,000 4,000,000 4,000,000 $8,101,983 $2,408,015 $4,210,710 $4,505,398 $4,726,000 $0 $0 $4,025,710 $0 $4,250,000 6,000,000 81,500 185,000 185,000 476,000 $6,000,000 $81,500 $4,210,710 $185,000 $4,726,000 133 PROGRAM BUDGET SUMMARY TOURISM DEVELOPMENT Program Description The purpose of this fund is to promote increased development of the tourism industry and various tourism programs within the Kodiak Island Borough. Goal Implement tourism development activities including, but not limited to, fishing, bear viewing, hiking and lodging. Objectives for 1998 -1999 • To fund a variety of tourism packages available within the Kodiak Island Borough. Significant Budget Changes No significant budget changes. u I F7 1 134 TOURISM DEVELOPMENT $0 $0 $0 $0 $0 REVENUES AND EXPENDITURES 0 0 29,100 29,100 27,100 Village portion APPROVED 0 F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 0 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues $0 $0 $35,000 $29,267 Bed Tax Revenue $0 $11,300 $35,000 $26,490 $32,000 Interest Earnings 0 0 0 26 100 TOTAL $0 $11,300 $35,000 $26,516 $32,100 Expenditures Contracted Services $0 $0 $0 $0 $0 Kodiak Convention Bureau 0 0 29,100 29,100 27,100 Village portion 0 0 5,000 0 5,000 Accounting Services 0 0 900 167 0 TOTAL $0 $0 $35,000 $29,267 $32,100 135 DEBT SERVICE FUNDS 1 e DEBT SERVICE FUND SCHEDULE OF GENERAL OBLIGATION BOND INDEBTEDNESS PRINCIPAL AND INTEREST REQUIREMENTS General Obligation School Bonds 1989 Outstanding Balance July -1 -1998 Principal Interest $ 3,250,000 $ 1,015,000 $ 6,785,000 730,000 9,985,000 0 FY 1999 Requirements Outstanding Balance June -30 -1999 190,677 $ 2,235,000 General Obligation Bonds Series 1993 General Obligation Bonds Series 1994 Total 299,778 6,055,000 544,710 9,985,000 $ 20,020,000 $ 1,745,000 $ 1,035,165 $ 18,275,000 Under Alaska State Statutes, there is no legal debt limit. The amount of debt outstanding is determined by the residents of the Kodiak Island Borough, and ultimately by the market place. REVENUE SOURCES AND DEBT SERVICE FUNDS ESTIMATES C STATE REVENUES School Debt Reimbursement. AS 14.11.100: State aid for retirement of school construction debt. The state reimburses the Borough for expenditures on school debt as follows: up to 80% on bonds issued after June 30, 1983; 90% of bonds issued after December 31, 1981, but before June 30, 1983; school bonds approved between June 30, 1977, and January 1, 1982, are reimbursed at 80% of annual costs with a two -year lag, and school debt incurred prior to July 1, 1977, would be reimbursed at 100% of annual costs with a two -year lag. After fiscal year 1985, the state will reimburse up to 80% debt service expenditures for school bonds approved by voters after June 30, 1983. The estimated reimbursement for FY99 is $1,522,480. Tobacco Tax Revenue Sharing. AS 43.50.010- 43.50.190: Revenue generated by the tobacco tax is to be used exclusively to rehabilitate, construct, and repair the municipality's school facilities and for the costs of insurance on the school facilities. Tobacco tax distribution is administered by the Department of Education. The components of the formula used to determine the allocation of this revenue are the Average Daily Membership (ADM), the total ADM of all city or Borough school districts, and the total cigarette tax money available for distribution, after a basic allotment of $6,000 for each city or Borough school district is set aside. Estimated entitlement for FY98 is $70,000. NOTE: Monies received for tobacco tax are deducted from the reimbursement by the state for school construction; therefore, the net revenue from this source is zero. TRANSFERS FROM OTHER FUNDS This is a transfer from the General 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. 137 PROGRAM BUDGET SUMMARY DEBT SERVICE — EDUCATION AND HEALTH Program Description This fund was established to finance and account for the payment of interest and principal on all general obligation debts, serial and term, other than that payable exclusively from special assessments and revenue debt issued for and serviced by a government enterprise (formerly called a sinking fund). 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 schools and a new hospital. Objectives for 1998 -1999 • 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 1,000 800 600 567 400 200 0 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 410 1,502 138 1,560 1 515 DEBT SERVICE - EDUCATION AND HEALTH REVENUES AND EXPENDITURES Revenues State Shared Revenues School Debt Reimbursement - current School Debt Reimbursement - 2 yr lag Alaska Cigarette Tax Interest Earnings Other Use of Fund Balance Transfers In TOTAL REVENUES Expenditures Education Support Goods and Services Principal Payments Loan Payable - EPA School Bonds - 1989 School Bonds - 1991 General Obligation 1993 Interest Payments School Bonds - 1989 School Bonds - 1991 General Obligation - 1993 General Obligation - 1994 SUBTOTAL EDUCATION Hospital Support Goods & Services Principal - 1993A GO Bond Interest - 1993A GO Bond Interest - 1994A GO Bond SUBTOTAL HOSPITAL TOTAL EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 A P`TI I A I A flTI I A I Ill IIl/l rT A /DTI I A I I I T 2,422,203 1,586,899 1,569,570 1,566,763 1,522,480 0 0 0 117,158 0 67,616 71,232 70,000 68,070 70,000 127,994 77,107 70,000 14,840 10,000 0 25 258,310 0 0 0 0 130,870 0 228,420 924,000 1,016,780 1,019,400 1,019,400 1,016,770 $3,541,813 $2,752, $2,859 $2.78 6,231 $2,847,670 $16,511 $2,054 $59,700 $2,080 $29,700 20,833 20,833 20,840 20,833 20,840 835,000 890,000 945,000 945,000 1,015,000 1,000,000 0 0 0 0 315,000 330,000 350,000 350,000 370,000 379,170 320,938 258,310 258,311 190,930 36,500 0 0 0 0 206,960 188,060 169,910 169,910 151,540 275,215 275,215 275,220 275,215 275,220 $3,085,189 $2,027,100 $2,078,980 $2,021,349 $2,053,230 $0 $0 $0 $0 $16,700 310,000 325,000 345,000 345,000 360,000 202,830 184, 230 166,360 166,355 148,240 269,495 269,496 269,500 269,495 269,500 $782,325 $778,726 $780,860 $780,850 $794,440 $3,867,5 $2,8 $2,859 $2,80 $2,847, 139 PROGRAM BUDGET SUMMARY DEBT SERVICE - OTHER Program Description This department was set up to handle the long -term portion of the accrued vacation of Kodiak Island Borough employees. Goal To always have suff icient funds to cover the long -term portion of the employees' accrued vacations. Objectives for 1998 -1999 • To have funds available to cover the long -term portion of the employees' accrued vacations. Significant Budget Changes No significant budget changes. 140 1 1 1 1 1 1 1 DEBT SERVICE - OTHER $0 $0 $9,000 $0 $9,000 Transfers Out: REVENUES AND EXPENDITURES General Fund 0 9,672 APPROVED 0 F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 100,088 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues 0 Buildings and Grounds 326 0 0 Transfers In: 0 Fire Service General Fund KIB $16,907 $0 $9,000 $14,507 $9,000 Mental Health Center 8,550 0 0 0 0 Day Care Assistance 2,018 1,040 0 0 0 Land Sale Fund 0 0 0 0 0 Building and Grounds 0 544 0 Bayside Fire Station 658 1,420 0 0 0 TOTAL TRANSFERS IN $28,132 $3,004 $9,000 $14,507 $9,000 Expenditures Employee Benefits $0 $0 $9,000 $0 $9,000 Transfers Out: General Fund 0 9,672 0 0 0 Mental Health 0 913 0 100,088 0 Land Sale Fund 0 0 0 1,320 0 Buildings and Grounds 326 0 0 499 0 Fire Service 11,198 TOTAL EXPENDITURES $326 $10,585 $9,000 $113,105 $9,000 141 EDUCATION AND HEALTH Debt Service Fund Balance 8,000,000 7,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 2,075,768 1,750,067 549,570 533,600 305,180 1995 1996 1997 1998 1999 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 142 1990 1991 1992 1993 1994 CAPITAL PROJECTS FUNDS EDUCATION AND HEALTH 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 1998 -1999 • 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 FY99 projects include: State Fair & Rodeo Water Project 25,000 t6� School Freezer Relocation 40,000 I 143 EDUCATION AND HEALTH Capital Projects 35,000 FY 1998 Completed FY 1999 10,000 Total Fund 410 - Borough Capital Projects: 80 H.S. Parking Lot Repair Budget Projects Additions P roject Cost Revenues: 150,000 105 Anton Larsen Dock 140,000 - 140,000 109 Fisheries Development 50,000 Interest Earnings $ 760,002 $ $ 81,520 $ 841,522 Total Revenues $ 760,002 $ $ 81,520 $ 841,522 Operating Transfers in 3,000 121 New Ambulance Purchase 18,000 - 6,000 24,000 125 High School Locker Room 51,000 General Fund $ 1,103,400 $ - $ 303,480 $ 1,406,880 Facilities Fund 4,200 185,000 185,000 11,470 296,000 133 Red Cross Building Repairs 296,000 Debt Service 12,000 1,099,378 1,026,130 79,000 - 144 Ouzinkie School /Artwork 73,248 KIBSD - - - 590,000 146 BMX Bike Trail 55,000 Service District No. 1 55,000 25,820 25,820 33,710 149 Kodiak Middle School Bus Ramp - Bayside Fire Department 400,000 - 46,900 151 Chiniak Teacherage 400,000 Total Operating Transfers In $ 2,813,598 $ 1,236,950 $ 599,480 $ 2,176,128 Total Revenues $ 3,573,600 $ 1,236,950 $ 681,000 $ 3,017,650 Projects: 78 H.S. Library Roof Repair 35,000 35,000 79 Crab Analog Report 10,000 - 10,000 80 H.S. Parking Lot Repair 46,150 46,150 85 Village Metals Removal 150,000 - 150,000 105 Anton Larsen Dock 140,000 - 140,000 109 Fisheries Development 50,000 50,000 - 110 KIB Recreation Facilities 406,570 406,570 - 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 18,000 - 6,000 24,000 125 High School Locker Room 51,000 51,000 - - 128 Peterson Addition (Match) 659,450 - 610,000 1,269,450 130 East Elementary Doorways 4,200 - - 4,200 132 City Library /Alaska Room 11,470 11,470 133 Red Cross Building Repairs 12,000 - 12,000 135 Northstar School Enhancements 79,000 79,000 144 Ouzinkie School /Artwork 6,600 6,600 145 Computer Software Acquisition 590,000 - 590,000 146 BMX Bike Trail 55,000 - 55,000 148 High School Sidewalks 33,710 33,710 149 Kodiak Middle School Bus Ramp 3,890 3,890 150 Borough Building Repairs (KMXT) 46,900 46,900 151 Chiniak Teacherage 105,850 105,850 - 152 High School Roof Replacement Design 72,800 - 72,800 153 Kodiak Middle School Gym Roof 10,000 - 10,000 154 KIB Parking Lot Paving 35,450 35,450 - 155 Chiniak School Exit Roof 5,700 - 5,700 156 Port Lions Basketball Court 24,000 - 24,000 157 Sargent Creek 70,000 70,000 - 158 Unified Fire Service District Study 20,000 - 20,000 159 Borough Parks 26,500 - 26,500 160 Area -wide Schools Renovation 18,380 18,380 - 161 Fairgrounds Drainage 16,000 16,000 continued on page ... 144 EDUCATION AND HEALTH Previous Budgeted Budgeted Budgeted Budgeted Budgeted Year's Activity FY 1999 FY 2000 FY 2001 FY 2002 FY 2003 $ 414,865 $ 426,657 $ $ $ $ $ 414,865 $ 426,657 $ $ $ $ $ 1,103,400 $ 303,480 $ $ $ $ - 296,000 73,248 - 400,000 - $ 1,576,648 $ 599,480 $ $ $ $ $ 1,991,513 $ 1,026,137 $ $ $ $ 31,957 111,414 134,179 60 28,769 249,749 6,778 384,291 13,088 3,804 2,513 18,735 3,031 3,043 10,000 - 750 5,821 - 10,940 1,231 3,000 24,000 1,019,701 4,200 5,222 205,709 41,912 68,996 10,000 3,187 5,265 20,000 23,469 37,836 145 EDUCATION AND HEALTH Continued from page Capital Projects FY 1998 Completed FY 1999 Total Fund 410- Borough Capital Projects: Budget Projects Additions Project Cost 162 SD #1 Gravel Resurfacing 245,980 245,980 163 Port Lions Community Hall Equipment 10,000 10,000 170 Bayside Fire Dept. Fuel Tank Removal 5,000 - 5,000 171 Womens Bay Fuel Tank Removal 32,000 32,000 172 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 Transfers Out - Fund 420 Transfers Out - Fund 425 Transfers Out - Fund 430 - - Total Borough Projects $ 3,573,600 $ 681,000 $ 1,236,950 $ 3,017,650 146 "fln_ 91GUI 1017:1 -IlNO Previous Budgeted Budgeted Budgeted Budgeted Budgeted Year's Activity FY 1999 FY 2000 FY 2001 FY 2002 FY 2003 - 5,000 1,794 30,206 200 22,800 12,749 62,251 325,000 25,000 40,000 $ 1,003,111 $ 1,975,953 $ 750 $ 37,836 $ MIN Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 410 Project Title: H.S. Library Roof Repair Project Number: 78 Project Description: Repair and replace sections of the roof over the high school library. Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 1,750 $ 1,065 $ 685 $ $ $ $ Land - - - Site investigation Design Services - - - Construction 31,500 30,891 609 Equipment - - Other Services Contingency Overhead - - Totals $ 33,250 $ 31,957 $ 1,293 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None Project Title: Crab Analog Report Project Number: 79 Project Description: Provide monies for studies on enhancing crab stocks that relate to higher returns for the commercial fishing industry Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 10,000 $ $ 10,000 $ $ $ $ Land - - Site investigation Design Services Construction Equipment Other Services Contingency Overhead - Totals $ 10,000 $ $ 10,000 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None 148 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 410 Project Title: Project Description: Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals Anton Larsen Village Metals Removal Project Number. 105 Dock Project Description: The first phase of removing metals from the Repair Anton Larsen dock. Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 $2,500 $2,196 $304 $ $ $ $ 5,000 507 4,493 130,000 120,576 9,424 - 10,900 (10,900) 2,500 Site investigation 2,500 $140,000 $134,179 $5,821 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None Project Title: Village Metals Removal Project Number: 85 Project Description: The first phase of removing metals from the villages. Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 10,000 $ 8,637 $ $ $ 1,363 $ $ Land - - - Site investigation Design Services - - - Construction 125,000 102,777 22,223 Equipment - - _ Other Services 15,000 750 14,250 Contingency - - - Overhead - - Totals $ 150,000 $ 111,414 $ $ 750 $ 37,836 $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None 149 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 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 Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ $ $ $ $ $ $ Land Site investigation Design Services - 60 Construction 11,000 - 11,000 Equipment - _ Other Services Contingency Overhead - Totals $ 11,000 $ 60 $ 11,000 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None Project Title: Chiniak Tsunami Siren Project Number: 115 Project Description: Install two sirens to provide tsunami warning coverage to the entire community. Expenditure Category Estimated Prior Year ' Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 5,000 $ 4,052 $ 948 $ $ 948 $ $ Land - - - _ ' Site investigation Design Services Construction - - Equipment 25,000 24,717 283 Other Services - - - Contingency Overhead - Totals $ 30,000 $ 28,769 $ 1,231 $ $ 948 $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None ' 150 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 410 Project Title: Project Description: Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals Helipad Project Number: 117 Striping Paint stripes on the helipad. Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 $ $ $ $ $ $ $ 3,000 3,000 $ 3,000 $ $ 3,000 $ $ $ $ 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 New Ambulance Purchase Project Number: 121 Established as a savings account in order to purchase an ambulance. This ambulance will be purchased with the City of Kodiak. Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 $ $ $ $ $ $ $ 18,000 18,000 $ 18,000 $ 7 -- T 18,000 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None 151 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 410 Project Title: Peterson Addition (Match) Project Number: 128 , Project Description: Design and construct six additional classrooms at Peterson Elementary. Elementary. Expenditure Category Estimated Prior Year This is the local portion of the Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration project. $ 200 $ $ $ $ ' Expenditure Category Estimated Prior Year Site investigation Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 - Administration $ 30,137 $ 29,888 $ 249 $ $ $ $ Equipment Land - - _ ' Site investigation - - - Design Services 65,000 46,631 18,369 Totals Construction 564,313 173,231 391,082 Equipment - - - Other Services Contingency Overhead - Totals $ 659,450 $ 249,750 $ 409,700 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None Project Title: East Elementary Doorways Project Number: 130 Project Description: Install a new entry door at East Elementary. Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 200 $ $ 200 $ $ $ $ Land - - Site investigation Design Services - - Construction 4,000 4,000 Equipment - - Other Services Contingency Overhead - - Totals $ 4,200 $ $ 4,200 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None 152 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 410 Project Title: Computer Software Acquistion Projecr Number: 145 Project Description: Acquire computer software (HTE and Neworld Systems) for all Borough operations. Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ $ $ $ $ $ $ Land Site investigation Design Services Construction - - Equipment 590,000 384,291 205,709 Other Services - - Contingency Overhead - Totals $ 590,000 $ 384,291 $ 205,709 $ $ $ $ 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 BMX Bike Project Number: 146 Trail Construct a bike trail for public use. Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 $ 15,000 $ 5,169 $ 9,831 $ $ $ $ 40,000 7,919 32,081 $ 55,000 $ 13,088 $ 41,912 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None 153 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 410 Project Title: High School Roof Project Number: 152 Replacement Design Project Description: Replacement roof at high school. Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 2,800 $ 82 $ $ $ $ $ Land - - Site investigation - Design Services 65,000 - 65,000 Construction 5,000 3,722 1,279 Equipment - - - Other Services Contingency Overhead - - Totals $ 72,800 $ 3,804 $ 66,279 $ $ $ $ _ 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 Kodiak Middle School Gym Project Number: 153 Roof Repair the roof over the middle school's gym. Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 $ 1,000 $ - $ 1,000 $ - $ - $ - $ 9,000 9,000 $ 10,000 $ $ 10,000 $ $ $ $ fi 1 Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None 154 Kodiak Island Borough Capital Improvements Program ' Fiscal Year 1998 -99 through 2002 -03 Fund 410 Project Title: Project Description: Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals Port Lions Basketball Court Project Number: 156 Construct a basketball court at Port Lions' school. Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 $ 4,000 $ 7,147 $ (3,147) $ $ $ $ 20,000 11,588 8,412 $ 24,000 $ 18,735 $ 5,265 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None 155 Project Title: Chiniak School Exit Roof Project Number: 155 ' Project Description: Repair the roof at the Chiniak school. Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 700 $ 1,811 $ (1,111) Land - _ _ _ Site investigation Design Services - - - Construction 5,000 702 4,298 - - Equipment - _ Other Services _ Contingency Overhead - - - Totals $ 5,700 $ 2,513 $ 3,187 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None i Project Title: Project Description: Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals Port Lions Basketball Court Project Number: 156 Construct a basketball court at Port Lions' school. Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 $ 4,000 $ 7,147 $ (3,147) $ $ $ $ 20,000 11,588 8,412 $ 24,000 $ 18,735 $ 5,265 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None 155 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 410 Project Title: Unified Fire Service District Study Project Number: 158 Project Description: A feasiblity study on combining fire districts_ Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 20,000 $ $ 20,000 $ $ $ $ Land - Site investigation Design Services Construction Equipment Other Services Contingency Overhead - Totals $ 20,000 $ $ 20,000 $ $ $ $ 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 Borough Project Number: 159 Parks Renovation of Borough parks. Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 $ 6,500 $ $ 6,500 $ $ $ $ 20,000 3,031 16,969 $ 26,500 $ 3,031 $ 23,469 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None 156 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 410 Project Title: Project Description Bayside Fire Dept. Fuel Tank Project Number: 170 Removal Removal of two fuel tanks at Bayside Fire Department Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 $ 250 $ $ 250 $ $ $ $ 4,750 4,750 $ 5,000 $ $ 5,000 $ $ $ $ Expenditure Category Administration Land A Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals r 1 1 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 Womens Bay Fuel Tank Project Number: 171 Removal Remove and replace fuel tank at Womens Bay Fire Department, Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 $ 2,000 $ 1,794 $ 206 $ 29,000 29,000 1,000 1,000 2000 -01 2001 -02 2002 -03 $ $ $ $ 32,000 $ 1,794 $ 30,206 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None 157 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 410 Project Title: Nixon Ranch Road Project Project Number: 172 ... Project Description: Regrade existing road and install new driveway culverts Expenditure Category Estimated Prior Year Divider wall for classroom Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Estimated Prior Year Administration $ 1,500 $ $ 1,500 $ $ $ $ Land - - Site investigation - - $ 4,122 $ $ $ $ - Design Services 1,500 200 1,300 - - Construction 20,000 - 20,000 ' Equipment - - Other Services 63,000 11,871 51,129 - - - - Contingency Equipment - Overhead - - Other Services Totals $ 23,000 $ 200 $ 22,800 $ $ $ $ Contingency - - _ Cost Beyond 5 -year program: None Overhead - - Source of Funding: General Revenue Funding Totals Operating Budget Effect: None $ 62,251 $ $ $ $ ' Lj Project Title: Bayside Classroom Project Number: 173 Equipment Project Description: Divider wall for classroom , Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 5,000 $ 878 $ 4,122 $ $ $ $ - ' Land - - - _ Site investigation Design Services - 5,000 - - 5,000 - Construction 63,000 11,871 51,129 - - - - Equipment - - _ Other Services 2,000 2,000 Contingency - - _ Overhead - - _ Totals $ 75,000 $ 12,749 $ 62,251 $ $ $ $ , Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding . Operating Budget Effect: None II 158 Kodiak Island Borough Capital Improvements Program ' Fiscal Year 1998 -99 through 2002 -03 Fund 410 Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None L Project Title: Bayside Storage Addition & Project Number: 174 Project Title: ' Project Description: Engine Bay Expenditure Category Project Description: Addition of storage room for classroom and other equipment, Land additon of one engine bay, install sprinkler system in ' classroom. Equipment Expenditure Category Estimated Prior Year Contingency Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 ' Administration $ 20,000 $ $ 18,000 $ 2,000 $ $ $ Land Site investigation - - - Design Services 27,500 24,750 2,750 Construction 275,000 247,500 27,500 Equipment - _ _ Other Services 2,500 2,250 250 Contingency - - Overhead Totals $ 325,000 $ $ 292,500 $ 32,500 $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None L Project Title: Project Description: Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals State Fair & Rodeo Water Project Project Number: 182 Upgrade water system. Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 $ 5,000 $ $ 5,000 $ = $ $ $ 2,000 2,000 18,000 18,000 $ 25,000 $ $ 25,000 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None 159 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 410 Project Title: Project Description Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals School Freezer Relocation Provide a 45 x 55 concrete sl consolidate their freezers Estimated Prior Year Total Cost Expenditures $ 5,000 $ 35,000 Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None Project Number: 183 3b at school district maintenance to 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 $ 5,000 7 - $ $ $ 35,000 $ 40,000 $ $ $ $ 160 t Capital Projects FY 1998 Completed FY 1999 Total Fund 420 - School Bond Projects: Budget Projects Additions P r oj ect Cost Revenues: Interest Earnings $381,740 $381,740 Proceeds of 1986 Bonds 419,600 419,600 Total Revenues $801,340 $ $ $ 801,340 Projects: 39 Peterson Elementary $ 751,340 $ $ $ 751,340 Transfer to Fund 300 50,000 50,000 Total Bond Projects $ 801,340 $ $ $ 801,340 162 1 1 1 1 1 1 1 1 1 1 1 Previous Budgeted Budgeted Budgeted Budgeted Budgeted s Year Activity F Y 1999 FY 2 000 FY 2001 FY 2002 FY 2003 $266,823 $114,917 419,600 - $686,423 $ 114,917 $ $ $ $ $ 932,441 $ (181,101) $ $ $ $ 50,000 $ 982,441 $ (181,101) $ $ $ $ 163 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 420 Project Title: Peterson Project Number: 39 Elementary Project Description: This project will upgrade Peterson elementary School Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $72,860 $406,757 ($330,105) $ $ $ $ Land - - Site investigation - - - Design Services $65,000 $61,807 $3,193 Construction $610,980 $361,618 $249,362 Equipment $0 $100,000 ($100,000) Other Services $2,500 $2,260 $240 Contingency - - - Overhead - - Totals $751,340 $932,442 ($177,310) $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: 1986 Bond Issue Operating Budget Effect: None 164 Capital Projects FY 1998 Completed FY 1999 Total Fund 425- Hospital Bonds: Budget Projects A Project Cost Revenues: Interest Earnings $ 1,088,135 $ $ $ 1,088,135 Proceeds of 1993 Bonds 4,528,470 4,528,470 Proceeds of 1994 Bonds 4757749 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 1,300,000 1,300,000 Fund Total Expenditures/Transfers $ 19,307,244 $ $ $ 19,307,244 y Previous Budgeted Budgeted Budgeted Budgeted Budgeted Year's Activity FY 1999 FY 2000 FY 2001 F Y 2 002 F 2003 $ 1,120,673 $ (32,538) $ $ $ $ 4,528,470 4,757,749 250,000 $ 10,656,892 $ (32,538) $ $ $0 $0 $ 1,146,712 $ $ $ $0 $0 830,532 - 2,800,000 2,500,000 - 1,405,646 0 8,682,890 $ 19,339,782 $ (32,538) $ $ $0 $0 $ 18,086,159 78,915 $ $ $ $ - 1,300,000 - $ 19,386,159 $ 78,915 $ $ $0 $0 167 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 425 t Project Title: Project Description: Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals Providence Kodiak Island Medical Project Number: 95 & 166 Center Build an addition to our hospital and upgrade the existing facility , Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 $ 340,000 $ 1,912,984 $ (1,572,984) $ ' $ $ $ 2,030,000 2,049,632 (19,632) 15,602,244 15,279,617 322,627 - 5,000 144,900 (139,900) - 30,000 - 30,000 $ 18,007,244 $ 19,387,133 $ (1,379,889) $ $ $ ' $ Cost Beyond 5 -year program: None ' Source of Funding: General Obligation Bonds Operating Budget Effect: None i 168 1 Capital Projects FY 1998 Completed FY 1999 Total Fund 426 -Near Island Research Budget Projects Additions P roject Cost Revenues: Interest Earnings $ 385,000 $ $ $ 385,000 Advance Lease Payment 3,000,000 3,000,000 Dept of Commerce Grant (NOAA) 465,000 465,000 NOAA Grant State of Alaska (University) 3,000,000 3,000,000 Revenue Bonds 8,000,000 (8,000,000) - Transfers In - Fund 276 6,000,000 6,000,000 Total Revenue $ 20,850,000 $ $ (8,000,000) $ 12,850,000 Projects: 124 Near Island Research Facility $ 20,850,000 $ $ (9,300,000) $ 11,550,000 Transfers Out, Fund 555 1,300,000 1,300,000 Total Expenditures/Transfers $ 20,850,000 $ $ (8,000,000) $ 12,850,000 170 1 1 1 1 1 1 1 1 1 1 1 1 1 1 OEM 11-W Previous Budgeted Budgeted Budgeted Budgeted Budgeted Y ear's Activity FY 1999 F Y 2 000 F Y 2001 F Y 2 002 FY 2003 $ 303,927 $ $1,073 $ $ $ $ 2,970,000 30,000 465,000 - 930,000 3,000,000 6,000,000 - $ 13,668,927 $ 111,073 $ $ $ $ $ 9,428,179 $ 2,121,821 $ $ $ $ - 1,300,000 $ 9,428,179 $ 3,421,821 $ $ $ $ 171 Kodiak Island Borough Capital Improvements Program ' Fiscal Year 1998 -99 through 2002 -03 Fund 426 1 Operating Budget Effect: None I 1 1 1 1 1 172 1 ' Project Title: Near Island Research Facility Project Number: 124 Project Description; Build a state -of - the -art marine research facility; space will be leased to various federal, state, and private agencies and organizations. Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 600,000 $ 455,294 $ 144,706 $ $ $ $ Land - - - Site investigation - - - Design Services 2,470,000 2,193,250 276,750 Construction 16,412,000 14,711,725 1,700,275 Equipment 68,000 67,910 90 Other Services 1,300,000 - 1,300,000 Contingency - - ' Overhead - - - Totals $ 20,850,000 $ 17,428,179 $ 3,421,821 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: Transfer in from facilities fund Operating Budget Effect: None I 1 1 1 1 1 172 1 CAPITAL PROJECTS FY 1998 Completed FY 1999 Total Fund 430 -State Capital Grants B udget P rojects A d d itions Project Cost Revenues: Salonie Creek Rifle Range $ 98,182 $ 98,182 $ $ - DHSS Planning Grant 40,000 40,000 - island Lake Creek Trail 145,000 145,000 Monashka Bay End of Road 105,000 105,000 - Ouzinkie Trails /DNR 75,000 75,000 EVOSTC Funding 250,000 - 250,000 Clean Water Grant/DEC 50,000 50,000 , Loan Proceeds - Karluk Clean Water Project 350,000 350,000 KIB Waste Management Implementation 1,630,000 1,630,000 Landfill Closeout/Leachate Treatment 1,000,000 1,000,000 Peterson Matching Grant #1 & #2 270,833 - 270,833 Hospital Remodel (Grant #1) 500,000 500,000 - Hospital Remodel (Grant #2) 61,505 61,505 - 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 140,000 140,000 Department of Agriculture - - 10,000 10,000 Interest Earnings 338,310 338,310 - - , Operating Transfers: General Fund 41,500 24,000 17,500 Land Sale 83,508 83,508 - - ' Total Revenues/Transfers In $ 5,730,838 $ 1,470,505 $ 280,000 $ 4,540,333 Projects: 48 Salonie Creek Rifle $ 544,000 $ 544,000 $ - $ 89 DHSS Planning Grant 40,000 40,000 138 Hospital Remodel (Grant #1) 500,000 500,000 139 Peterson Addition 141,603 - 141,603 140 Island Lake Creek Trail 145,000 145,000 - - 141 Monashka Bay End of Road 105,000 105,000 - 142 Clean Water Fund/Karluk 50,000 - 50,000 143 EVOSTC Project 250,000 - 250,000 147 Ouzinkie Trails 75,000 75,000 - 164 KIB Waste Management Implement 1,630,000 - 1,630,000 165 Landfill Closeout/Leachate Treatment 1,000,000 - 1,000,000 167 Hospital Remodel (Grant #2) 61,505 61,505 - 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 214,500 - 214,500 179 Peterson Matching Grant #3 - 130,000 130,000 180 Welfare to Work 140,000 140,000 181 Island Lake Creek Fish Passage - - 10,000 10,000 Total State Grant Projects $ 5,730,838 $ 1,470,505 $ 280,000 $ 4,540,333 174 Previous Budgeted Budgeted Budgeted Budgeted Budgeted Year's Activity FY 1999 FY 2000 FY 2001 FY 2002 FY 2003 225,725 24,275 23,190 26,810 82,083 267,917 - 1,630,000 224,385 775,615 125,511 145,322 70,000 25,000 400,000 197,000 130,000 140,000 10,000 17,500 $ 698,394 $ 3,841,939 $ $ $ $ 108,186 33,417 23,192 26,808 228,007 21,993 - 1,630,000 223,461 776,539 125,511 3,719 82,083 267,917 2,585 67,415 981 24,019 - 400,000 6,211 208,289 - 130,000 140,000 10,000 $ 800,217 $ 3,740,116 $ $ $ $ 175 Kodiak Island Borough Capital Improvements Program ' Fiscal Year 1998 -99 through 2002 -03 Fund 430 Operating Budget Effect: None Project Title: Clean Water Project Number: 142 Project Title: Peterson Fund Project Number: 139 ' Addition Design and prelimanary construction of new Karluk landfill. Project Description: Design and construct six additional classrooms at Peterson Elementary. Estimated Prior Year Expenditure Category Estimated Prior Year Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 $ 410 $ $ $ $ Administration $ 41,603 $ 4,266 $ 37,337 $ $ $ $ - Land - - - Site investigation - - 6,798 910 Design Services 50,000 101,652 (51,652) 20 Construction 50,000 2,268 47,732 - Equipment - - - Other Services Contingency ' Overhead - - - - Totals $ 141,603 $ 108,186 $ 33,417 $ $ $ $ $ 1,340 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: State Grant , Operating Budget Effect: None Project Title: Clean Water Project Number: 142 Fund ' Project Description: Design and prelimanary construction of new Karluk landfill. Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 24,000 $ 15,790 $ 410 $ $ $ $ Land - - - Site investigation - - - Design Services 25,000 6,798 910 Construction 1,000 603 20 Equipment - - - Other Services Contingency Overhead - - - Totals $ 50,000 $ 23,192 $ 1,340 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: State Grant Operating Budget Effect: None 176 4..; Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 430 1 L 177 Project Title: Exxon Valdez Oil Spill Grant Project Number: 143 Project Description: Develop an island wide waste management plann related to the � Exxon Valdez oil spill. Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 10,000 $ 27,884 $ (17,884) $ $ $ $ Land - _ _ Site investigation - - _ _ Design Services 5,000 123 4,877 _ Construction 235,000 - 235,000 _ Equipment _ _ _ Other Services 200,000 (200,000) Contingency _ _ Overhead - _ _ ' Totals $ 250,000 $ 228,007 $ 21,993 $ $ $ $ ' Cost Beyond 5 -year program: None Source of Funding: State Grant Operating Budget Effect: None Project Title: K1B Waste Management Project Number: 164 Implementation Project Description: Implementation of waste management plan developed under EVOSTC project. Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 21,900 $ $ 18,800 $ 3,100 $ $ $ _ Land - _ Site investigation Design Services - _ - Construction 1,608,100 883,665 724,435 Equipment Other Services Contingency Overhead Totals $ 1,630,000 $ $ 902,465 $ 727,535 $ $ $ Cost Beyond 5 -year program: None Source of Funding: State Grant Operating Budget Effect: None L 177 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 430 Project Title: Landfill Closeout /Leachate Project Treatment Number: 165 Project Description: Leachate control- Stage / of landfill closeout Expenditure Category Estimated Prior Year Project Number: 168 Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 10,000 $ 15,949 $ (5,949) $ $ $ $ Land - - Expenditure Category Site investigation - - Design Services 90,000 205,897 (115,897) Administration Construction 900,000 1,616 898,384 Land Equipment - - Site investigation Other Services - Design Services Contingency ' Construction Overhead - - Equipment Totals $ 1,000,000 $ 223,462 $ 776.538 $ $ $ $ Other Services Contingency - - ' Overhead Cost Beyond 5 -year program: None - - Totals Source of Funding: State Grant $ 3,719 $ $ $ $ Operating Budget Effect: None ' ' Project Title: Peterson Matching Grant Project Number: 168 Project Description: Design and construct six additional classrooms at Peterson Elementary School. ' Additional funding from state. Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ $ $ $ - Land Site investigation - Design Services ' Construction 129,230 125,511 3,719 - Equipment - - - Other Services Contingency - - ' Overhead - - - - Totals $ 129,230 $ 125,511 $ 3,719 $ $ $ $ ' Cost Beyond 5 -year program: None Source of Funding: State Grant Operating Budget Effect: None 178 1 1 J I I I i I I M I I to Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 430 Project Title: Anton Larsen Bay Trail Project Construction Number: 175 Project Description: Provide route selection for a trail from Termination Point to Construct a new landfill in Cascade Lake. Expenditure Category Estimated Prior Year Construction Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 4,000 $ 135 $ 3,865 $ $ $ $ Land _ - Site investigation - _ _ Design Services 2,000 2,450 (450) Construction 64,000 - 64,000 Equipment - _ Other Services 11,250 - 1,125 Contingency 5,063 $ 350,000 $ 82,083 Overhead $ 120,563 $ 120,563 $ $ Totals $ 70.000 $ 2,585 $ 67,415 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: State Grant Operating Budget Effect: None Project Title: Project Description: Clean Water Fund /Karluk Project Number: 169 Construction Administration Land Construct a new landfill in Site investigation Design Services Karluk. Construction Equipment Estimated Prior Year Other Services e Contingency Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 $ 48,750 $ 3,735 $ 4,502 $ 20,257 $ 20,257 $ $ 200,000 77,952 12,205 54,922 54,922 90,000 396 8,960 40,322 40,322 11,250 - 1,125 5,063 5,063 $ 350,000 $ 82,083 $ 120,563 $ 120,563 $ $ $ 26,792 Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None i 179 Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services e Contingency Overhead Totals Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None i 179 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 430 Project Title: Project Description Expenditure Category Administration Land Site investigation Design Services Construction Equipment Other Services Contingency Overhead Totals Island lake Creek Trail Project Number: 176 Extension Construct trail extension from Lilly Dr to Selief Ln ballfield Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 $ 2,000 $ 981 $ 1,019 $ $ $ $ 1,000 1,000 22,000 22,000 $ 25,000 $ 981 $ 24,019 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None , Project Title: Karluk Clinic Project Number: 178 Project Description: Building a new health clinic in Karluk. ' Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 10,000 $ 1,278 $ 8,722 $ $ $ $ - ' Land - - - Site investigation - 4,933 (4,933) Design Services 25,000 - 25,000 Construction 160,000 160,000 - - Equipment 14,500 14,500 - - Other Services 5,000 5,000 - - Contingency - - - - Overhead - - Totals $ 214,500 $ 6,211 $ 208,289 $ $ $ $ ' Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None 180 1 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 430 Project Title: Anton Larsen Bay Boat Ramp Project Number: 177 Project Description: Investigate the needs for sports fishing improvements in Anton Larsen Bay. Project Description: Pass through grant monies for local agencies to help individuals become Involves possibilty of building additional parking areas and a part of the work force. boat ramp. Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 25,000 $ $ 25,000 $ $ $ $ Land $ 140,000 - Site investigation - - Design Services 50,000 50,000 Construction 310,000 310,000 Equipment 10,000 10,000 Other Services 5,000 5,000 Contingency - - Overhead - - Totals $ 400,000 $ $ 400,000 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None Project Title: Welfare to Project Number: 180 Work Project Description: Pass through grant monies for local agencies to help individuals become part of the work force. Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 140,000 $ $ 140,000 $ $ $ $ Land - - Site investigation Design Services Construction Equipment Other Services Contingency Overhead - - Totals $ 140,000 $ $ 140,000 $ $ $ $ ' Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None ' 181 Kodiak Island Borough Capital Improvements Program Fiscal Year 1998 -99 through 2002 -03 Fund 430 Project Title: Peterson Matching #3 Project Number: 179 Project Description: Design and construct six additional classrooms at Peterson Elementary School. Additional funding from state. Expenditure Category Estimated Prior Year Passage Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 30,000 $ $ 30,000 $ $ $ $ Land Expenditure Category - Site investigation Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Design Services - $ 1,500 $ $ $ $ - Construction 90,000 Site investigation 90,000 Equipment 10,000 500 10,000 Other Services 8,000 8,000 Equipment Contingency - Other Services Overhead Contingency Totals $ 130,000 $ $ 130,000 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None Project Title: Island Lake Creek Fish Project Passage Number: 181 Project Description: Construction of a fish ladder to help fish get to Island Lake. Federal money. Expenditure Category Estimated Prior Year Total Cost Expenditures 1998 -99 1999 -2000 2000 -01 2001 -02 2002 -03 Administration $ 1,500 $ $ 1,500 $ $ $ $ Land - Site investigation - - Design Services 500 500 Construction 8,000 8,000 Equipment - - Other Services Contingency Overhead - Totals $ 10,000 $ $ 10,000 $ $ $ $ Cost Beyond 5 -year program: None Source of Funding: General Revenue Funding Operating Budget Effect: None 182 J 1 1 ENTERPRISE FUNDS ENTERPRISE FUNDS SOLID WASTE ENTERPRISE FUND This fund accounts for solid waste collection and disposal within the Borough. HOSPITAL ENTERPRISE FUND This fund accounts for rents on the Borough owned hospital; hospital related state revenue sharing; and other hospital related revenue. In turn, it purchases hospital equipment and makes debt service payments on hospital related debt. ' KODIAK FISHERIES RESEARCH CENTER This fund accounts for rents and expenses on the Borough owned Kodiak Fisheries Research Center. The 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, and manages the ' interpretive center in the building as a public display area. 911 SERVICE This fund collects money from phone charges and uses it to pay for a 911 emergency system. 1 n 1 183 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 1998 -1999 • 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. Significant Budget Changes No significant budget changes 184 r 185 MUNICIPAL SOLID WASTE REVENUES AND EXPENDITURES APPROVED y F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Collection Fees - Customer $250,630 $88,883 $85,000 $97,103 $95,000 Collection Fees - Contractor 310,094 579,528 535,000 501,474 535,000 Commercial Collection Fees 833,198 925,408 945,000 941,100 945,000 Dump Fee - Customer 493,840 516,541 530,000 589,966 535,000 Dump Fee - Contractor 289,998 252,995 270,000 274,312 275,000 Revenue Over Cap (59,790) (32,035) 0 0 0 ' Fees - Junk Removal 3,168 4,439 2,000 6,475 4,000 Penalties and Interest 6,825 4,453 5,000 0 6,000 Recycle Efforts 8,640 11,596 10,000 0 3,000 ' Other Financing Sources Use of Fund Balance 0 0 0 0 105,020 Amortization of contributions in aid of 76,805 76,805 77,000 0 77,000 ' construction $2,428,614 $2,459,000 $2,410,430 $2,580,020 TOTAL REVENUES $2,213,407 ' Expenditures Waste Collection: Contracted Services 1,058,859 1,081,325 1,080,000 1,120,976 1,130,000 Support Goods & Services 28,383 28,804 30,400 42,711 48,000 ' Waste Disposal: Personnel Services 267,322 270,057 289,090 268,102 286,550 Employee Benefits 99,891 92,426 98,580 81,347 101,130 Contracted Services 385,641 247,268 320,000 288,121 355,000 Contributions 45,935 74,907 0 0 25,000 Support Goods & Services 2,240,936 (29,561) 524,130 294,439 548,290 Depreciation 109,203 110,601 116,800 113,936 110,000 Allocated to Projects 0 0 0 ( 4,9 7 6) (23, TOTAL EXPENDITURES $4,236,170 $1,875,827 $2,459,000 $2,204,656 $2,580,020 PERSONNEL Position: F.Y. 1996 F.Y. 199 F.Y. 1998 F.Y. 1999 Environmental /Civil Engineer 1 1 1 1 Baler /Landfill Supervisor 1 1 1 1 Baler Operator 11 1 1 1 1 Baler Operator 1 2 3 3 3 TOTAL 5 6 6 6 PERFORMANCE INDICATORS F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL ESTIMATED PROJECTED Total Tons Entering Landfill 18,470 18,302 17,110 17,150 Baled Waste, tons 11,571 11,558 11,120 11,500 Scrap Metals received, tons' 1,359 1,239 1,250 1,200 Asbestos, cubic yards 292 864 420 250 "does not include white goods (appliances) r 185 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 1998 -1999 • To meet all debt service requirements when due, thus avoiding any charges for penalties or I 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 ' No significant budget changes t C i N 186 J HOSPITAL ENTERPRISE FUND Revenues State Revenue Sharing Interest Earnings Insurance Fuller Trust Proceeds Providence Lease Kodiak Island Health Care Use of Fund Balance Operating Transfers In Gain on Hospital Transfer Sale of Fixed Assets TOTALREVENUES Expenditures APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $0 $0 $70,000 $70,751 $70,000 0 7,821 60,000 70,149 34,680 0 0 0 7,251 0 0 0 50,000 45,800 50,000 0 120,000 720,000 780,000 720,000 0 0 200,000 165,000 165,000 0 0 279,740 0 0 0 576,932 1,300,000 1,300,000 0 0 (74,971) 0 (13,764) 0 0 0 0 1,250 56,883 0 629,7 2 1 679,740 2 1 Expenditures Employee Benefits $0 $6,529 $0 $0 $0 Contracted Services 0 73,640 0 0 0 Professional Services 0 28,457 0 0 0 Support Goods & Services 0 0 2,047,100 19,372 0 Capital Outlay 0 0 250,000 106 0 Depreciation 0 102,506 0 0 632,860 Debt Service Interest Payments Signet Lease 0 229,671 200,260 202,572 168,970 NBA Equipment Loan 0 9,763 49,510 43,206 40,370 CPSI Computer 0 10,596 47,870 56,883 43,680 Comdisco Healthcare 0 0 85,000 84,592 55,800 Other (Medicaid refund) 0 0 0 163,140 98,000 Operating Transfer - Capital 0 1,500,000 0 0 0 Project TOTAL EXPENDITURES $0 $1,961,162 $2,679,740 $569,871 $1,039,680 187 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 Centers 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; 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 1998 -1999 1 1 • 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 assist tenants with clerical tasks including filing, preparing correspondence and monitoring 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. 188 KODIAK FISHERIES RESEARCH $0 $0 $0 $0 FACILITY Depreciation 0 0 0 0 REVENUES AND EXPENDITURES Debt Service - Interest 0 0 0 420,000 560,000 APPROVED 0 F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 Heating ACTUAL ACTUAL BUDGET ACTUAL BUDGET Revenues Electrical 0 0 0 Interest Earnings $0 $0 $0 $209,593 $48,000 Rents and Royalties 0 0 0 0 1,106,500 Transfer -In 0 0 0 0 1,3 00,000 TOTAL REVENUES $0 $0 $0 $209,593 $2,454,500 Expenditures Research Facility Support Goods & Services $0 $0 $0 $0 $1,217,550 Depreciation 0 0 0 0 150,000 Debt Service - Interest 0 0 0 420,000 560,000 Janitorial 0 0 0 0 45,000 Heating 0 0 0 0 49,250 Electrical 0 0 0 0 256,500 Plumbing 0 0 0 0 12,750 Air Conditioning 0 0 0 0 15,000 Elevators 0 0 0 0 1,500 Miscellaneous 0 0 0 0 95, 250 Subtotal $0 $0 $0 $420,000 $2,402,800 Dorm Facility Support Goods & Services $0 $0 $0 $0 $2,380 Depreciation 0 0 0 0 12,750 Janitorial 0 0 0 0 3,800 Heating 0 0 0 0 4,200 Electrical 0 0 0 0 15,200 Plumbing 0 0 0 0 1,200 Air Conditioning 0 0 0 0 4,000 Elevators 0 0 0 0 100 Miscellaneous 0 0 0 0 8, 0 7 0 $0 $0 $0 $0 $51,700 TOTAL EXPENDITURES $0 $0 $0 $420,000 $2,454,500 189 r 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 1998 -1999 , • 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 ' 1 1 1 1 1 1 190 911 SERVICE REVENUES AND EXPENDITURES APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 Revenues Customer Charges $30, $6 $ 92,400 $ 51, 2 70 $ 6 7, 800 TOTAL REVENUES $30,414 $63,178 $92,400 $51,270 $67,800 Expenditures Contracted Services $0 $0 $62,400 $146,748 $67,800 Support Good & Services 0 0 0 444 0 TOTAL EXPENDITURES $0 $0 $62,400 $147,192 $67,800 191 INTERNAL SERVICE FUND 193 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, KIBSD, and KIH. 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 1998 -1999 • 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 1999 Equipment Purchases Scanner and software Additional 8mm drive for AS /400 7 new PC's @ $2500 each Upgrade Token Ring Groupwise E -mail upgrade Total expected purchases $500 Chair 13,000 Desk for Operations Supervisor 17,500 Computer Test Server 6,000 Network Operating System 6,500 r 650 800 5,000 5,200, $55,150 Previous Year's Accomplishments Implemented new financial software for the Borough and School District s• Implemented new assessing and tax processing software for the Borough Implemented Borough access to the Internet and established Internet usage policies 194 MANAGEMENT INFORMATION SERVICES REVENUES AND EXPENDITURES Revenues Borough Mayor /Manager Borough Clerk Finance Department Assessing Engineering/Facilities Community Development General Administration Mental Health Community Support Program Day Care Assistance MH School Services Land Sale Solid Waste Hospital Enterprise Fund Miscellaneous - Classified Use of Retained Earnings Operating Transfer, General Fund Operating Transfer, Hospital TOTAL Expenditures Administration KIB AS400 KIB PC's KIBSD AS400 KIBSD PC's TOTAL Position: MIS Director Senior System Analyst Analyst Operations Supervisor LAN Administrator PC Technician II PC Technician I System Operator TOTAL Devices Users Communications Lines Local Area Networks Token Ring Connection Wide Area Ethernet Connections Work Requests 195 APPROVED F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL BUDGET ACTUAL BUDGET $10,229 $6,568 $11,540 $11,540 $11,510 6,290 4,701 10,640 10,638 15,530 176,180 101,957 143,870 143,870 173,040 37,876 20,975 32,470 32,334 45,590 15,888 10,639 18,580 18,580 24,030 23,971 14,378 25,800 25,800 34,490 0 0 0 0 2,520 0 0 22,800 11,443 0 0 0 24,130 12,065 0 2,010 1,800 2,670 2,670 5,170 0 0 22,890 11,443 0 8,968 3,303 5,700 5,700 10,590 5,439 2,964 4,920 4,904 7,990 0 91,156 50,000 41,667 0 29,735 27,491 32,290 22,693 30,170 0 0 0 0 82,480 309,470 308,160 264,520 315,530 260,730 55,000 0 51,010 0 0 $681,056 $594,091 $723,830 $670,877 $703,840 n/a n/a n/a n/a $23,100 n/a n/a n/a n/a 210,630 n/a n/a n/a n/a 172,180 n/a n/a n/a n/a 168,520 n/a n/a n/a n/a 129,410 $7 $ 598,192 $72 3,830 $71 6,182 $7 03,840 PERSONNEL Number of Employees F. Y. 1996 F.Y. 1997 F.Y. 1998 F. Y. 1999 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 0 0 0 1 2 1 1 0 0 1 1 1 0 0 0 1 6 6 6 6 PERFORMANCE INDICATORS F.Y. 1996 F.Y. 1997 F.Y. 1998 F.Y. 1999 ACTUAL ACTUAL ESTIMATED PROJECTED 201 201 146 148 95 95 97 98 25 25 25 25 6 7 7 8 72 72 72 72 0 0 0 7 497 595 1,865 2,100 195 APPENDIX APPENDIX 1998 -1999 RECOMMENDED BOROUGH BUDGET APPENDIX A PERSONNEL SUMMARY Department 1995 Approved 1996 Approved 1997 Approved 1998 Approved 1999 Approved Borough Clerk 3.00 3.25 3.00 3.00 3.00 Mayor 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 1.00 Community Development 6.00 6.00 6.00 5.00 5.00 Finance 8.00 8.00 8.00 8.00 7.00 Subtotal General Fund 24.00 24.25 24.00 23.00 22.00 Mental Health 22.5 22.0 23.00 21.00 0.00 Resource Management 1.00 1.00 1.00 1.00 1.00 Child Care Program 1.00 0.50 0.50 0.50 0.75 Engineering /Facilities 4.00 4.00 4.00 3.00 4.00 Municipal Solid Waste 5.00 5.00 6.00 6.00 6.00 Kodiak Fisheries Research 0 0 0 0 2.00 Mgmt Information Services 6.00 6.00 6.00 6.00 6.00 Total 63.50 64.50 60.50 60.50 41.75 197 CLASS TITLES AND PAY RANGES CLASS TITLE PAY RANGE A. Borough Mayor 13.5 Borough Mayor Contract 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 Local Administrator - Child Care Program 12.0 B. Administrative Support Services Administrative Assistant 13.5 Secretary III 11.0 Secretary II 8.5 Secretary 1 7.0 C. Assessing Department Assessor 24.0 Appraiser 19.0 Appraiser Technician 14.0 D. Borough Clerk Borough Clerk 23.0 Deputy Borough Clerk 13.0 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 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 Systems Operator 1 11.0 198 CLASS TITLES AND PAY RANGES G. Engineering and Facilities Department Engineering and Facilities Director 25.0 Environmental Engineer 23.0 Baler /Landfill Supervisor 19.0 Maintenance Engineer /KFRC 18.5 Baler Operator It 16.0 Baler Operator 1 14.5 Carpenter /Project Manager 18.5 Projects Assistant 12.0 Receptionist /KFRC 10.5 H. Finance Department Finance Director 24.5 Accountant 20.5 Accounting Technician 15.0 Clerk/Cashier 11.0 I. Fire Protection Area No. 1 Assistant Fire Chief 20.5 199 KODIAK ISLAND BOROUGH SALARY SCHEDULE (Yearly Salary) Grade Step A Step B Step C Step D 7.0 24,674 25,290 25,923 26,571 7.5 25,290 25,923 26,571 27,235 8.0 25,923 26,571 27,235 27,916 8.5 26,571 27,235 27,916 28,614 9.0 27,235 27,916 28,614 29,329 9.5 27,916 28,614 29,329 30,062 10.0 28,614 29,329 30,062 30,814 10.5 29,329 30,062 30,814 31,584 11.0 30,062 30,814 31,584 32,374 11.5 30,814 31,584 32,374 33,183 12.0 31,584 32,374 33,183 34,013 12.5 32,374 33,183 34,013 34,863 13.0 33,183 34,013 34,863 35,735 13.5 34,013 34,863 35,735 36,628 14.0 34,863 35,735 36,628 37,544 14.5 35,735 36,628 37,544 38,482 15.0 36,628 37,544 38,482 39,444 15.5 37,544 38,482 39,444 40,430 16.0 38,482 39,444 40,430 41,441 16.5 39,444 40,431 41,441 42,477 17.0 40,431 41,441 42,477 43,539 17.5 41,441 42,477 43,539 44,628 18.0 42,477 43,539 44,628 45,743 18.5 43,539 44,628 45,743 46,887 19.0 44,628 45,743 46,887 48,059 19.5 45,743 46,887 48,059 49,261 20.0 46,887 48,059 49,261 50,492 20.5 48,059 49,261 50,492 51,755 21.0 49,261 50,492 51,755 53,048 21.5 50,492 51,755 53,048 54,375 22.0 51,755 53,048 54,375 55,734 22.5 53,048 54,375 55,734 57,127 23.0 54,375 55,734 57,127 58,556 23.5 55,734 57,127 58,556 60,019 24.0 57,127 58,556 60,019 61,520 24.5 58,556 60,019 61,520 63,058 25.0 60,020 61,520 63,058 64,634 Step E 27,235 27,916 28,614 29,329 30,062 30,814 31,584 32,374 33,183 34,013 34,863 35,735 36,628 37,544 38,482 39,444 40,430 41,441 42,477 43,539 44,628 45,743 46,887 48,059 49,261 50,492 51,754 53,048 54,375 55,734 57,127 58,556 60,019 61,520 63,058 64,634 66,250 Step F 27,916 28,614 29,329 30,062 30,814 31,584 32,374 33,183 34,013 34,863 35,735 36,628 37,544 38,482 39,444 40,430 41,441 42,477 43,539 44,628 45,743 46,887 48,059 49,261 50,492 51,754 53,048 54,375 55,734 57,127 58,555 60,019 61,520 63,058 64,634 66,250 67,907 Step G Step H 28,614 29,329 29,329 30,062 30,062 30,814 30,814 31,584 31,584 32,374 32,374 33,183 33,183 34,013 34,013 34,863 34,863 35,735 35,735 36,628 36,628 37,544 37,544 38,482 38,482 39,444 39,444 40,430 40,430 41,441 41,441 42,477 42,477 43,539 43,539 44,628 44,628 45,743 45,743 46,887 46,887 48,059 48,059 49,261 49,261 50,492 50,492 51,754 51,754 53,048 53,048 54,375 54,375 55,734 55,734 57,127 57,127 58,556 58,555 60,019 60,019 61,520 61,520 63,058 63,058 64,634 64,634 66,250 66,250 67,907 67,907 69,604 69,604 71,344 Step 1 30,062 30,814 31,584 32,374 33,183 34,013 34,863 35,735 36,628 37,544 38,482 39,444 40,430 41,441 42,477 43,539 44,628 45,743 46,887 48,059 49,261 50,492 51,754 53,048 54,375 55,734 57,127 58,555 60,019 61,520 63,058 64,634 66,250 67,906 69,604 71,344 73,128 Step J 30,814 31,584 32,374 33,183 34,013 34,863 35,735 36,628 37,544 38,482 39,444 40,430 41,441 42,477 43,539 44,628 45,743 46,887 48,059 49,261 50,492 51,755 53,048 54,374 55,734 57,127 58,555 60,019 61,520 63,058 64,634 66,250 67,906 69,604 71,344 73,128 74,956 Step K Step L Step M 31,584 32,374 33,183 32,374 33,183 34,013 33,183 34,013 34,863 34,013 34,863 35,735 34,863 35,735 36,628 35,735 36,628 37,544 36,628 37,544 38,482 37,544 38,482 39,444 38,482 39,444 40,430 39,444 40,431 41,441 40,430 41,441 42,477 41,441 42,477 43,539 _- 42,477 43,539 44,628 43,539 44,628 45,743 44,628 45,743 46,887 45,743 46,887 48,059 46,887 48,059 49,261 48,059 49,261 50,492 49,261 50,492 51,754 50,492 51,754 53,048 51,754 53,048 54,375 53,048 54,375 55,734 54,375 55,734 57,127 _ 55,734 57,127 58,555 57,127 58,555 60,019 58,555 60,019 61,520 60,019 61,520 63,058 61,520 63,058 64,634 63,058 64,634 66,250 64,634 66,250 67,906 66,250 67,906 69,604 `- 67,906 69,604 71,344 69,604 71,344 73,128 71,344 73,128 74,956 73,128 74,956 76,830 74,956 76,830 78,751 76,830 78,751 80,720 200 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. About 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. This change will be eff ect 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. Logging has increased dramatically due to cutbacks in logging in the Pacific Northwest. Their decreased production has increased the demand (and price) for our timber. 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 1997 was valued at $82,885,258, compared to $81,827,258 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 decline. The 1997 ex- vessel value for salmon was $18.8 million compared to a 1996 catch of 25.80 million and a 1995 catch of 53.90 million. Herring decreased with a 1997 catch of $1 million, compared to a 1996 catch of $7 million, and a 1995 catch of $5.8 million. The shellfish (crab) industry increased with a catch of $1 million in 1997, compared to $2 million in 1996, $11.5 million in 1995, and $27.6 million in 1994. The assessed value of real and personal property in the Kodiak Island Borough rose from $428,764,585 in FY 1989 to $686,856,392 in FY 1999. A 60.2% increase in ten years. The unemployment rate at June 30, 1998 was 5.2 %, compared to 7.7% at June 30, 1998, and 15% June 30, 1996. Seasonal cannery worker hiring traditionally begins around July. The local unemployment rate has fluctuated from 3.1$ 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. 203 KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY MAYOR ASSEMBLY MEMBERS Presiding Officer Deputy Presiding Officer Jerome Selby P.O. Box 1962 Kodiak, AK 99615 Dr. Gary Stevens P.O. Box 201 Kodiak, AK 99615 Scott Arndt PO Box 489 Kodiak, AK 99615 Tom Abell P.O. Box 2224 Kodiak, AK 99615 Tuck Bonney P.O. Box 2265 Kodiak, AK 99615 Robin Heinrichs P.O. Box 2812 Kodiak, AK 99615 Dr. Bob Johnson P.O. Box 945 Kodiak, AK 99615 Wayne Stevens 1719 Selief Lane Kodiak, AK 99615 BOROUGH ATTORNEY BOROUGH CLERK Jamin, Ebell, Schmitt & Mason 323 Carolyn Street Kodiak, AK 99615 Phone: (907) 486 -6024 Donna F. Smith, CMC /AAE 710 Mill Bay Road Kodiak, AK 99615 Phone: (907) 486 -9310 Fax: (907) 486 -3974 dsmith@kib.co.kodiak.ak.us 204 Term Expire 1998 2000 1999 1999 1998 1998 ss � EMPLOYMENT BY INDUSTRY KODIAK, ALASKA Last Ten Fiscal Years Total Industries Mining Construction Manufacturing -Food & Kindred Products Trans.,Comm., & Util. Trade - Wholesale - Retail Finance, Insurance, R.E. Services Agric., Forest, & Fish Government - Federal -State Local Nonclassified *Nondisclosable 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 4,835 5,613 5,742 5,711 5,318 5,320 5,811 6,090 6,308 6,193 0 0 180 180 158 161 164 142 154 186 158 139 1,479 1,671 2,062 2,091 1,810 1,885 2,260 2,350 2,584 2,509 1,396 1,520 1,923 1,961 1,631 1,733 2,092 2,137 2,369 2,299 230 664 319 320 339 323 301 343 303 299 842 890 921 931 851 828 841 960 883 842 56 49 36 41 45 68 72 68 69 736 841 886 890 806 759 769 870 8 773 116 106 113 112 136 135 148 141 145 155 826 969 1,018 955 828 823 890 928 999 1,027 34 30 21 52 62 99 85 95 70 1,112 1,098 1,120 1,116 1,120 1,115 1,113 1,092 1,140 1,150 193 161 162 165 174 171 166 162 158 172 248 282 285 275 277 263 252 248 251 252 671 656 673 677 669 681 695 682 731 726 3 6 SOURCE: Alaska Department of Labor, Research & Analysis 205 DEMOGRAPHIC STATISTICS KODIAK, ALASKA Last Ten Fiscal Years Fiscal School Unemployment ' Year Population (a) Enrollment (b) Rate (c) 1989 15,575 2,394 6.2% , 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 14.8% 1997 14,058 2,902 9.0% 1998 14,181 2,852 5.2% Sources: -a. (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 Y PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS KODIAK, ALASKA Last Ten Fiscal Years CONSTRUCTION PROPERTY VALUE' Commercial Residen Deposits Fiscal No. of No. of in Local Year Permits Value Permits Value Banks Commercial Residential Nontaxable 4,314,003 123,053,031 255,417,891 1,159,131,464 72,068,409 91 549,382 42 1988 1989 22 1,174,346 131 6,421,773 93,830,000 128,202,254 266,409,021 1,177,364,559 1990 18 1,709,715 104 8,109,662 90,221,433 115,477,806 314,539,889 1,993,871,408 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 * Estimated actual value of real property Source: Borough assessing records, City of Kodiak building department and local bankers. 207 MISCELLANEOUS STATISTICAL DATA KODIAK, ALASKA Last Ten Fiscal Years 1989 1990 1991 1992 Land area - square miles 7,130 (a) 7,130 7,130 7,130 Miles of improved street 21.5 21.5 21.5 21.5 Building permits: Permits issued 153 122 221 211 Value of buildings (thousands) $7,596 $9,819 $9,399 $12,950 Fire Protection: Number of fire stations 2 2 2 2 u 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 8 9 9 Number of support personnel © 172 165 175 166 Number of teachers 167 167 167 164 Number of students 2,394 2,442 2,524 2,661 Number of Municipal Employees 66 70 75 72 Elections: Number of registered voters 6,150 6,352 6,707 6,263 Number voting in last election 1,459 2,327 1,959 1,986 Percent of registered voters 23.7% 36.6% 29.2% 31.7% (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. r 208 1993 1994 1995 1996 1997 1998 7,130 7,130 7,130 7,130 7,130 7,130 21.5 21.6 21.6 21.6 (d) 21.6 21.6 183 96 218 201 148 182 $9,578 $4,740 $10,360 $11,728 $7,822 $24,302,453 2 2 2 2 2 2 1 1 1 1 1 1 223 223 223 224 224 224 15 15 15 16 16 16 1 1 1 1 1 1 3 3 3 4 4 4 1 1 1 1 1 1 1 1 1 1 1 1 9 9 9 9 9 9 171 180 180 104 (d) 101 139 172 191 195 199 199 209 2,686 2,873 2,830 2,889 2,902 2,852 67 64 65 63 63 50 6,654 7,061 7,382 8,217 9,350 9,957 2,328 2,634 2,113 1,471 2,120 5,076 35.0% 37.3% 28.6% 17.9% 22.7% 20.8% (d) In FY96 this was changed to full time equivalents 209 VC !! 11li e !!! 15,575 15,535 15,558 15,679 15,535 ,t!! 15.245 15, 15,400 ppr• "M PROJECTED ASSESSED VALUES 900, 000, 000 800, 000, 000 700, 000, 000 600, 000, 000 500 400, 000, 000 300 200, 000, 000 100, 000, 000 0 00 O 0 O� O O� O�° 0 O` O 00 O 0 N N N N NUJ Nj Nj N N NC6 r O T O T O 63 f all )0 ), 000 1 111 aaoa flz MULIN 911' 1 11' //' 11 /' ii• Vii• i• • i• • i• +i• 9 "• Ii• i• ii• i'.• '.•`.• 1/1 11 111 11' 111 11- 111 11 + 111 11 111 11� 111 11 111 11: 111 11• owMVISaBL03rcba Introduced By: Requested By: Drafted by: Introduced: Amended: Public Hearing: Adopted: KODIAK ISLAND BOROUGH ORDINANCE NO. 98 -10 Mayor Selby Mayor Selby Finance Officer 05121,98 06/04/98 06/04/98 06/04/98 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 COMIViZNCING ON THE FIRST DAY OF JULY 1998 AND ENDING ON THE THIRTIETH DAY OF JUNE 1999 (1999 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 1998 and ending on the thirtieth day of June 1999. 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 v1113ye public libraries during their normal operating hours. A. General Fund (100) Taxes Real Property 50.6% 5,564, 250 State Mandated Exemptions (2.0) (222,970) Personal Property 9.3 1,01 1,070 Non ad valorem taxes 1.6 248, 7C0 Kodiak Island Borough, Alaska Ordinance No. 93,1 ) Page t �t Payment in lieu of tax Severance Tax Penalties & Interest on Tax Licenses & Permits Intergovernmental Investment Earnings Operating Transfers & Other Use of Fund Balance Total General Fund Revenues EXPENDITURES Ea Legislative Personnel Services Fringe Benefits Lobbyist Support Services Borough Management 2 Personnel Services Fringe Benefits Support Services Borough Clerk 3 Personnel Services Fringe Benefits Support Services Legal Services Cost of Litigation Support Services Financa 7 Personnel Services Fringe Benefits Support Services Capital Outlay Allocated to Projects Assessing 4 Personnel Services Fringe Benefits Support Services Capital Outlay Allocated to Special Revenue 4.2 9.7 1.5 .6 18.3 4.0 .4 100.00% 1.2% 474,000 1,023,000 160,000 73,300 2,009,920 440,000 51,350 $191.090 $11,023,710 131,000 20,000 3,400 60,000 47,600 123,950 38,200 50,050 1.9% 212,200 2.6% 149,230 42,130 97,210 1.3% 100,000 40,000 5.3% 351,500 103,790 235,950 2,500 (106,540) 2.9% 207,630 57,750 74,210 1,500 (21,890) 288,570 140,000 587,200 319,200 Kodiak Island Borough, Alaska Ordinance No. 98.10 Page 2 of 6 Community Development 5 4.0% 443,590 Personnel Services 298,040 Fringe Benefits 82,960 Professional Services 0 Support Services 77,590 Allocated to Projects (15,000) Building Inspections .9% 94,670 Contracted Services 90,900 Support Goods & Services 3,770 Economic Development .6% 63,000 Professional Services 16,000 Contributions 47,000 General Administration 1 2.5% 274,730 Personnel Services 49,510 Fringe Benefits 12,410 Audit Expense 110,000 Support Services 108,940 Allocated to Other Funds (6,130) Emergency Preparedness .1% 5,500 Support Services 5,500 Education Support 63.9% 7,044,320 Professional Services 399,600 Audit Expense 31,000 Support Goods & Services 40,000 Operating Transfers 6,573,720 Health & Sanitation 10.8% 1,191, 800 Contracted Services 179,450 Contributions 227,110 Operating Transfers 785,240 Education, Culture, & Recreation 1.9% 218,930 Contributions 213,800 Operating Transfers 5,130 Transfers & Contribution .1% 9,000 Other Operating Transfers 9,000 Total General Fund Expenditures $ 11,023,710 Kodiak Island Borough, Alaska Ordinance No. 93.10 Page 3 of 6 B. C. Special Revenue Funds (Revenues and Expenditures) 1. Child Care Assistance (205) $354,240 2. Resource Manager (210) $191,920 3. Kodiak Area Transit (215) $370,000 4. Buildings & Grounds Fund (220) $552,440 5. Coastal Management (230) $20,000 6. Local Emergency Planning Committee (234) $50,000 7. Womens Bay Road Service District (240) $111,650 8. Service District No. 1 (242) $190,700 9. Service Area No. 2 (243) $200 10. Monashka Bay Road Service District (244) $23,400 11. Bay View Road Service District (246) $5,500 12. Fire Protection Area No. 1 (250) $328,200 13. Womens Bay Fire Department (252) $57,000 14. KIB Airport Fire District (254) $30,640 15. Woodland Acres Street Light District (260) $10,600 16. Kodiak Arts Council (275) $69 17. Facilities Fund (276) $4,726,000 18. Tourism Development (277) $32,100 Debt Service Funds (Revenues and Expenditures) 1. Debt Service (300) $2,847,670 2. Debt Service - Other (310) $9,000 Kodiak Island Borough, Alaska Ordinance No. 98.10 Page 4 of 6 r: E. F. Capital Project Funds (Revenues and Expenditures) 1 . Capital Project - Borough, Various (410) $3,017,650 2. Capital Projects - School Bonds, Various (420) $801,340 3. Capital Projects - Hospital Bonds (425) $19,307,244 4. Near Island Research Building (426) $12,850,000 5. Capital Projects - State Grants (430) $4,540,333 Enterprise Funds (Revenues and Expenditures) 1. Solid Waste Disposal Fund (530) $2,580,020 2. Hospital Enterprise Fund (540) $1,039,680 3. Near Island Research Fund (555) $2,454,500 4. 911 Service (560) $67,800 Internal Service Funds (Revenues and Expenditures) 1. Data Processing (600) $703,840 TOTAL ALL FUNDS $68,366,987 Kodiak Island Borough, Alaska Ordinance No. 99 1') Page 5oti Section 4. Tax Levy. A tax for the amount specified in the form of a mill levy is hereby levied for the calendar year 1998, to be used for the purposes as specified in the Budget for the Fiscal Year 1999 of the Kodiak Island Borough commencing on the first day of July 1998 and ending on the thirtieth day of June 1999 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 .75 mills I. Woodland Acres Street Light District 0 mills J. Service District No. 2 0 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 FOURTH DAY OF JUNE, 1998 KODIAK ISLAND BOROUGH Je me M. Selby, Borough Mayo ATTEST: 4Gry . S Ltevens, Presiding Officer 2222� D onna F. Smith CMC /AAE Borough Clerk Kodiak Island Borough, Alaska Ordinance No. 98 -10 Page 6 of 6 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 -year operating r appropriations and new capital project appropriations. ANNUAL BUDGET - A budget developed and enacted to apply to a single fiscal year. APPROPRIATION - The legal authorization granted to the legislative body of a government which permits officials to incur obligations and make expenditures of governmental resources for specific purposes. Appropriations are usually ' limited in amounts and time they may be expended. ASSESSED VALUATION - The valuation set upon all real and personal property in the Borough that is used as a basis for levying taxes. Tax - exempt property is excluded from the assessable base. ASSESSED VALUE - The fair market value placed on personal and real property owned by taxpayers. BASIS OF ACCOUNTING - A term referring to when revenues, expenditures, expenses, and transfers (and the related assets and liabilities) are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the cash or accrual method. BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given period of time and the proposed means of financing them. Sometimes the term "budget" designates the financial plan presented to the appropriating governing body for adoption, and sometimes, the plan finally approved by that body. BUDGET DOCUMENT The official written statement prepared by the Borough's administrative staff to present a comprehensive financial program to the Borough Assembly. The first part provides overview information, together ' with a message from the budget- making authority, and a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the past year's actual revenues, expenditures, and other data used in making the estimates. The third part is composed of personnel and salary schedules, the chart of accounts, and a glossary. BUDGET MESSAGE A general discussion of the proposed budget presented in writing by the budget- making authority to the Borough Assembly. The budget message contains an explanation of the principal budget items, an outline of the Borough's experience during the past period and its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. CAPITAL PROJECTS FUND - Funds established to account for financial resources to be used for the acquisition or construction of major capital facilities (other than propriety and trust funds). CAPITAL OUTLAY - Expenditures that result in the acquisition of items such as tools, desks, machinery, and vehicles ■ costing more than $500 each having a useful life of more than one year and are not consumed through use are defined as capital items. COMPONENT UNIT - A separate government unit, agency, or nonprofit corporation that is combined with other component units to constitute the reporting entity in conformity with GAAP. COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) - The official annual report of a government including: (a) the five combined financial statements in the combined statement overview and their related notes, (b) combining statements by fund type and individual fund, and (c) account group financial statements prepared in conformity with GAAP and organized into a financial report pyramid. It also includes support schedules necessary to demonstrate 217 compliance with finance - related legal and contractual provisions, required supplementary information, extensive introductory material, and detailed statistical sections. CONTINGENCY - Those funds included in the budget for the purpose of providing a means to cover minor unexpected costs during the budget year. CONTRACTUAL SERVICES - Items of expenditure from services the Borough receives primarily from an outside I company. DEBT SERVICE FUNDS - Funds established to account for the accumulation of resources for and the payment of I 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 t manner similar to private business enterprises. In this case, the intent of the governing body is that the expenses, including depreciation, of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges. EXPENDITURE - Decrease in net financial resources. Expenditures include current operating expenses requiring the present or future use of net current assets, debt service and capital outlays, intergovernmental grants, entitlements, and shared revenues. EXPENSES - Outflows or other using up of assets or incurrences of liabilities (or a combination of both) from delivering or producing goods, rendering services, or carrying out other government units, and /or other funds. FIDUCIARY FUND TYPES - The trust and agency funds used to account for assets held by a government unit in a trustee capacity or an agent for individual, private organizations, other government units and /or other funds. FISCAL YEAR - The twelve month period to which the annual operating budget applies and at the end of which a government determines the financial position and results of its operations. The Borough's fiscal year extends from July 1 to the following June 30. FUND - A fiscal and accounting entity with a self - balancing set of accounts in which cash and /or other financial resources, all related liabilities, and residual equities or balances, and changes therein are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions, or limitations. FUND 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. 218 Under current GAAP, there are four governmental fund types: general, special revenue, debt service, and capital projects. INTERFUND TRANSFERS - Amounts transferred from one fund to another fund. This includes reimbursements, residual equity transfers, and operating transfers. INTERGOVERNMENTAL REVENUES - Revenues from other governments in the form of grants, entitlements, shared revenues, or payments in lieu of taxes. 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. L 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. 1 ?19 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. 220 1 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. 221