1998 Annual Operating Budget BookKODIAK ISLAND BOROUGH
PROPOSED BUDGET
FOR
FISCAL YEAR ENDING JUNE 30, 1998
AS SUBMITTED BY:
JEROME M. SELBY
BOROUGH MAYOR
ON MAY 15, 1997
AND AS AMENDED BY THE KODIAK ISLAND BOROUGH
AND ADOPTED ON JUNE 5, 1997
KODIAK ISLAND BOROUGH ASSEMBLY
ROBIN HEINRICHS, PRESIDING OFFICER
WAYNE STEVENS, DEPUTY PRESIDING OFFICER
TOM ABELL
TUCK BONNEY
DR. BOB JOHNSON
MICHAEL R. MILLIGAN
DR. GARY STEVENS
TABLE OF CONTENTS
PAGE
BOROUGH MAYOR 7
ASSEMBLY GOALS AND OBJECTIVES
15
Identified Five Year Goals
17
Education
18
Taxation & Assessment
19
Land Use Policy
20
Borough Owned Lands
21
Health
22
Economic Development
23
Services
24
FINANCIAL SUMMARIES
25
Fund Structure
25
Fiscal Policy
26
Operating Position - All Funds
31
Adopted Tax Structure
33
Fifteen -year Analysis of Tax Rate and Levy
34
Raw Fish Tax Previous Ten Years
35
Various Agencies Funding
GENERAL FUND
37
General Fund Balance - Previous Ten Years
37
Changes in General Fund Balance
37
General Fund Revenues
39
Revenue Description
40
General Fund Expenditures by Function
42
General Fund Summary
44
Expenditures
Borough Assembly
48
Borough Mayor
50
Borough Clerk
52
Legal Services
54
Finance Department
56
Assessing Department
58
Engineering and Facilities Department
60
Community Development Department
62
Building Official
64
Economic Development
66
General Administration
68
Emergency Preparedness
70
School District Support
72
Health & Sanitation Department
74
Education, Culture & Recreation
76
Transfers
78
SPECIAL REVENUE FUNDS 81
Budget Recap 86
Mental Health Center Summary 88
Mental Health Center 90
Community Support Program (CSP) 92
2
Mental Health Center
Alaska Youth Initiative
94
School Services
96
Child Care Assistance Program
98
Land Sales
100
Building and Grounds Funds
102
Borough Building
104
Mental Health Center
106
School Buildings
108
Parks Operation and Maintenance
110
Coastal Management
112
Women Bay Service Area
114
Service District No. 1
116
Service Area No. 2
118
Monashka Bay Road Service Area
120
Bay View Road Service Area
122
Fire Protection Area No. 1
124
Women's Bay Fire Department
126
Kodiak Island Borough Airport Fire Protection District
128
Woodland Acres Street Light Service Area
130
Tourism Development
132
Kodiak Arts Council
134
Facilities Fund
136
DEBT SERVICE FUNDS
139
Schedule of Bonded Indebtedness
139
Debt Service - Schools
140
Debt Service - Other
142
CAPITAL PROJECTS FUNDS
145
Borough Capital Projects
145
School Bonds Capital Projects
168
Hospital Bond
172
Near Island Research Facility
176
State Capital Grants
180
ENTERPRISE FUNDS
Municipal Solid Waste Collection and Disposal 190
Hospital Enterprise Fund 192
911 Service 194
INTERNAL SERVICE FUND
Management Information Services 198
APPENDIX
201
Class Titles and Pay Ranges
202
Salary Schedule
204
Organizational Chart
205
Statistical Information
207
Ordinance No. 96 -10
219
GLOSSARY
Budget Glossary
225
3
FISCAL YEAR 1998 AT A GLANCE
..
We are predicting a decline of $25,640 in state municipal assistance and a $19,859 decrease in state revenue sharing. This is a
decrease of approximately 6 %.
The Borough's mill rate is increasing to 9.25 mills. This would reflect a tax bill of $925.00 for property valued at $100,000.
There will be a transfer of $1,019,400 from the General Fund to Debt Service for annual payments of principal and interest on the
1993 and 1994 school and hospital bonds.
There is no COLA for the Borough employees in this budget. There is, however, a $768 bonus to be paid on July 1, 1997.
We are reducing the number of General Fund employees from 34 to 32.
We are eliminating two Clinician III positions from the Mental Health Center with this budget.
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GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
Kodiak Island Borough,
Alaska
For the Fiscal Year Beginning
July 1, 1996
ZZ I - F
Presi t 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, 1997.
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 it's eligibility for the fiscal year 1998 award.
5
INTRODUCTION
t
KODIAK ISLAND BOROUGH
Fiscal Year 1998
BUDGET LETTER OF TRANSMITTAL
June 5, 1997
Honorable Assembly Members
Kodiak Island Borough
Kodiak, Alaska 99615
Honorable Assembly Members,
Transmitted herewith is the fiscal year 1998 budget document for the Kodiak Island Borough (KIB). This budget is
submitted according to Borough Code Section 3.08.030 and State Statutes, and includes the goals and objectives for fiscal year
1998.
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 $4,754,000, a $759,000 increase over last year. Unfortunately, to balance their
FY 1998 budget, the School District is budgeting to use $930,000 in federal funds, which should be received in May or June of
1998. Traditionally these funds have been held and used in the following fiscal 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 55% 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.
1
Similarly, while a funding increase from the General Fund for the Mental Health Center and some amount of
reorganization is provided in this budget, clinical services remain significantly underfunded as evidenced by a client load of 85
plus clients per clinician at the center. The General Fund transfer to the Mental Health Center has been increased from $46,695
to $249,060. This is due to a desire on the part of the Borough to help low income families receive mental health services. This
also helps defray the bad debt expense at the Mental Health Center.
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 1998.
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 close -out 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.
Proprietary fund types (Enterprise and Internal Service funds) are accounted for using the accrual basis of accounting;
wherein, revenues are recognized when earned and expenses are recognized when incurred.
Tax Rate and Financial Analysis
This budget would set the mill rate for the general fund of the Borough at 9.25 mills, a 2.50 mill increase over FY1997.
In order to balance the fiscal year 1998 budget at this level of taxation, the Kodiak Island Borough will have to use $269,820 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 .5 mills to 2.0 mills. Services provided include road maintenance, fire protection, and street lighting. All of the
service district mill rates remained the same with the exception of Service District Number One, which dropped their mill rate
from 1.75 mills to .75 mills, a full mill decline.
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 FY98 is $681,345,890 versus $654,134,651 for FY97, an increase
of $27,211,239 or 4.2 %.
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1 The total proposed budget for fiscal year 1998 calls for expenditures and transfers of $78,550,082. The Kodiak Island
Borough School District's (KIBSD) proposed budget of $22,289,424 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 $4,754,000, up $759,000 from fiscal year 1997. If
the Kodiak Island Borough School District were included as part of the Kodiak Island Borough, the Borough budget would total
$100,839,506.
The largest component of this budget is Capital Projects. At this time, the Borough has $55,025,515 in ongoing capital
' construction.
The next largest component of the Kodiak Island Borough is the General Fund. The proposed General Fund budget is
' $10,694,390 or 14% of the total budget. Of this, $7,382,180 is for transfers to other funds (mostly KIBSD) leaving expenditures
in the General Fund of $3,312,210. These General Fund expenditures amount to 4% of the total Borough budget.
General Fund revenues are budgeted at $7,097,560 (66 %) from property taxes, $1,073,000 (10 %) from severance taxes,
$60,300 (1 %) from licenses and permits, $1,707,040 (16 %) from intergovernmental sources, $440,000 (4 %) from interest
earnings, and $46,670 (1 %) from miscellaneous revenue. We are including, as part of our revenues, a reduction in fund balance
of $269,820 to balance the budget.
' General Fund expenditures and transfers are budgeted at $1,782,040 (17 %) for general government, $101,270 (1 %) for
public safety, $6,330,450 (59 %) for education, $219,890 (2 %) for culture and recreation, $1,516,530 (14 %) for health and
welfare, $313,710 (3 %) for assessing, and $430,500 (4 %) for community development. The fiscal year 1998 budget totals
$10,694,390, which is $1,282,649 more than the budget of $9,411,741 for fiscal year 1997. Much of this increase is due to the
education budget increase from $5,058,710 to $6,330,450, or $1,271,740.
' Looking Ahead
The Borough faces many challenges for FY98. 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 $930,000 of their fund balance to
balance their budget. If this money was not available, taxes would have to be raised 1.37 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 1997, 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; and Meagan
Christiansen, Finance Secretary, for their assistance in the preparation of this document. I also wish to thank each member of the
Assembly for their interest and support in adopting legislation which allows staff to conduct the financial affairs of the Kodiak
Island Borough in a progressive and responsible manner.
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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
Jerome M. Selby
Borough Mayor
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KODIAK ISLAND BOROUGH
Budget Calendar
FISCAL YEAR 1998
The following activity is outlined as essential for the orderly formulation of the 1998 Borough budget (July 1, 1997 through June
30, 1998).
DATE ITEM BY
January 3, 1997 Budget preparation message Mayor
January 3 Distribution of budget worksheets to aid departments in submitting Finance Officer
11
their requests
January 3
Distribution of forms to solicit input from villages
Mayor
January 3
Distribution of forms to gather input from autonomous not - for - profit
Mayor
organizations
January 28
Final day for departmental budget requests to be returned to Mayor
Department Heads
(via Finance Officer)
January 28
Revenue forecast (all funds)
Finance Officer
February 14
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 20
Receipt of KIBSD Budget
School District
March 20
Receipt of Service District budget
Service Districts
(per KIB Code subsection 3.08.030 B)
April 3
Mayor's annual budget message
Mayor
April 10
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 17
Borough Assembly adopts local appropriation to school district
Finance /Assembly
resolution (submit it to Clerk by April 16)
April - May
Assembly Department Review
Mayor /Department Heads
May 15
Introduction of Budget Ordinance
Mayor
May 23
Publication of hearing
Clerk
June 5
Public hearing and adoption of budget (as required by KIB Code
Assembly
Section 3.08.050) by June 10
July 1
Budget execution
All concerned
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THE BUDGET PROCESS
ar
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 1W
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. .w
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.
2. A resolution of the Borough Assembly is required to move (appropriate) amounts between departments and projects.
12
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STRATEGIC PLAN
ASSEMBLY GOALS AND OBJECTIVES
In a February, 1997 work session the Assembly met and formulated their goals and objectives for fiscal year 1998. 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. Garbage (non area -wide)
3. Animal Control (non area -wide)
4. Economic Development (non area -wide)
5. Parks (area -wide)
Service Districts
1. Fire
2. Road Maintenance
3. Street Lighting
4. Water /Sewer
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ASSEMBLY GOALS AND OBJECTIVES
BOROUGH SUCCESSES FOR 1997
•
Sewer/Water transfer
•
Match money for Ouzinkie and Larsen Bay
•
No mill rate increase
breakwater
•
Completed hospital
•
F.I.S.H. Initiative petition
•
NIRF ground breaking
•
Cook Inlet Salmon Work Group
•
Magnusen Act
•
Oil spill tanker plans
•
Kodiak Island Hospital lease agreement
•
Sensitive Area study
•
Recycling program
•
Oil companies settlement agreement
•
Annual financial and budget report
•
Development of Coast Guard sub -area plan
•
Risk management assessment
•
Chiniak tsunami sirens
•
Education endowment fund established
•
Mayor /Clerk/Assembly cooperation
•
Assembly /Council cooperation
•
AML participation
•
Land transfers with City
•
SWAMC participation
•
AML Borough/City economic development
•
By -mail election
•
Recreational facility
•
Borough newspage
•
Rocket launch zoning
•
BMX track
•
Ouzinkie metals removal
•
Teen night out
•
Karluk landfill/sewer repairs
•
Updated animal control
•
Akhiok water
•
Reducing insurance bill
•
Watershed rezones (Karluk and Akhiok)
•
Town meeting
MESSAGES FROM OUR CITIZENS
•
Dollars spent
•
Enlarge newspage; e.g. interviews with members of
•
Assessment/property tax
boards and commissions, explanation of rules such as
•
Inefficient regulations
open meetings and board of adjustment
•
Assuming unmandated powers
•
Diversifying economy
•
Intra- networks - messages to assembly
•
Cross - cultural integration
•
Making decisions too quickly /don't process
•
Town meeting report
information long enough
•
Lack of interest on mainstream students
•
Town meetings for citizens to voice their goals and
•
Illegal drug enforcement
objectives
•
Government too big and out of control
•
Provide infrastructure for families to remain in Kodiak
•
Deterioration of downtown area
•
Positive activities for teens and senior citizens
•
People misunderstand what government does
•
Cost -of- living in Kodiak
•
Hold line on property tax
•
Private sector /government benefit disparity
•
Tax stability
•
Concerns about public safety
POTENTIAL LANDMINES
•
Education
•
Citizen actions toward perceived problems
• budget
•
State and federal fisheries issues
• class -size
•
USCG Base planning
• long -term funding
•
Village economies
• quality
•
Cost of power
• facilities
•
Reapportionment
MY BOROUGH 2000 - WHERE DO WE WANT TO BE
•
Maintained balanced community
•
Stable with an adequate infrastructure
• senior citizens
•
Natural beauty kept
• youth
•
Streamlined government
• cross - cultural
•
Integration of services
• long -term
•
Develop Kodiak as a regional research/training center
• continued improvement in quality of life
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ASSEMBLY GOALS AND OBJECTIVES
IDENTIFIED FIVE -YEAR GOALS
* Focus on regional issues
* Develop parks and recreation
* Strengthen private sector
- Fisheries
* Promote regional and science research
* Increase solid waste management
* Expand sewer /water infrastructure
* Promote Borough -wide programs of comprehensive educational training
* Promote diversification of energy programs
* Privatization of certain public lands
* Promote tourism
* Improve public transportation
* Support stable health and education delivery of services
* Increase community participation
* Research library consortium
* Pursue enhancements to air /maritime transportation
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ASSEMBLY GOALS AND OBJECTIVES
EDUCATION
Goals
To provide for quality education K -12 and promote education for all citizens.
Objectives
1. Safe and attractive buildings
a) risk management
b) well constructed
C) full utilization by /for community without conflict to local businesses
d) develop long -term utilization plan for each site
e) develop long -range facilities plan
J
2. Instruction
a) adequate funding based on the attainment of education goals
i) federal
ii) state
iii) local
b) encourage cooperative relationship with other educational institutes
i) University of Alaska, Kodiak College
ii) University of Alaska Fairbanks/Fisheries Institute ( ? ?) Technology Center
iii) Rocket Launch Facility
iv) Near Island Research Facility
C) encourage /support pre - school education responsibilities
d) support the development of additional educational opportunities outside traditional settings
e) explore development of a consortium library
3. Efficient building maintenance
a) staff, analyze and explore facilities maintenance options
b) work cooperatively with the Kodiak Island Borough School District to transfer maintenance of school
facilities to the Kodiak Island Borough
C) provide preventative maintenance
4. Increase public education for involvement in public services
a) to improve participation in public services
b) to improve community spirit
C) voter education
5. Develop a cross cultural awareness education program
D
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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
1. Equitable comprehensive taxes that promote a balanced budget and economic development
a) examine all forms of taxes to ensure 100% inclusion and collection
b) regular review
C) aggressively manage programs to avoid a mill rate increase for 1998/99
2. Examine all forms of user fees to determine an acceptable fee level for the service provided while working
towards reductions of general fund subsidies for all services
a) Quantifiable - show correlation between services, taxes, fees, and other revenues.
3. Public education and communication
a) public hearings
i) ordinances
ii) resolutions
b) advertising
C) mail -outs
d) inform the public as to the source and cost of unfunded mandates
e) increase variety and utilization of borough newspage and other media outlets
4. Maintain a wise debt management program that provides funds for necessary projects for maintaining positive
benefit for tax dollars
5. Safeguard Borough assets through an investment program that stresses safety of principal and returns on
investments to reduce the need for tax dollars
6. Diversification of the types of tax and expansion of tax base to spread tax burden as much as possible
19
ASSEMBLY GOALS AND OBJECTIVES
LAND USE POLICY
(PLANNING, PLATTING, LAND USE REGULATIONS)
Goals
Provide comprehensive planning, zoning, platting, and regulatory guidelines of lands in a way that reflects the needs,
values, and desires of borough residents and encourages economic development
Objectives
1. Update comprehensive plan
a) review coastal management plan
b) review zoning regulations
c) review land use plan and establish regular review dates for updating
d) review zoning policies to ensure facilitation of economic development
e) develop policy that provides incentives for beautification, park, and other alternative enhancements in
the community
2. Review zoning enforcement policy and procedures
a) pursue methodology of assuring that enforcement efforts are cost - effective
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ASSEMBLY GOALS AND OBJECTIVES
BOROUGH -OWNED LANDS
Goals
Manage borough -owned lands for the benefit of its residents
Objectives
1. Classify borough lands and resources to determine which lands are to be retained for public purposes
(recreation, public facilities, fish and wildlife habitat, scenic value, health and safety, etc.) versus those lands
that are surplus to the borough's needs
a) identify need for real property per borough mandated or adopted powers
b) examine land sales policy
C) land inventory and impact to adjacent properties
2. Develop an orderly program for the disposal or use of borough lands and resources to reflect the market as well
as the needs and desires of the community
a) promote policy to broaden tax base
3. Pursue the identification and acquisition of lands suitable and feasible to acquire for public purposes
4. Provide efficient acquisition, classification and disposal (management) of lands granted by the federal and state
governments and dedicated by local developers in the subdivision process (road right -of -ways, parks, etc.)
5. Administer borough property records (sales contracts, easements, leases, permits) for timely retrieval and
execution
6. Monitor the use of borough lands for trespass, encroachment and hazardous waste dumping
21
ASSEMBLY GOALS AND OBJECTIVES
HEALTH
Goals
To provide quality health care
Objectives
1. Review ability to provide cost - effective health care
a) continue improving facilities
b) maximize cooperation of health services
C) related health services by non - profits
d) health services delivery
e) seek alternate funding mechanism
2. Pursue expansion of water /sewer services in communities
3. Continued review to deliver responsible solid waste services by KIB or private contractor for recollection and
disposal
a) improve services cost - effectively
b) recycle
C) reduce unsightly solid waste
d) alternative waste disposal
4. Continue to deliver city/borough animal control services
a) shared 50/50 costs
5. Pursue unified EMS services on the road system
22
AND
r
.r
go
no
=J
ift
1W
NOW
Wo
ASSEMBLY GOALS AND OBJECTIVES
ECONOMIC DEVELOPMENT
Goals
Encourage a strong and diverse economic base in the Kodiak Island Borough
Objectives
1. Encourage the expansion of the economy
2. Encourage development of secondary processing of fish, timber and other natural resources
3. Support efforts to keep USCG and other federal and state agencies strong in Kodiak
4. Support needed capital improvement funding from all possible sources
5. Encourage and emphasize tourism within the natural capacity of the Kodiak Island Borough
6. Support incentives, such as tax credits, for existing and new businesses to invest in Kodiak Island Borough
7. Encourage public /private partnerships to develop community services and economy that are not profitable to
develop from a strictly private sector perspective
8. Promote fisheries development, including protection of stocks and reduction of by -catch
9. Support expansion of water /sewer system infrastructure
10. Encourage and support research to allow for expansion of other species of small boat fisheries
11. Promote regional scientific and research programs
12. Promote cost - effective energy programs
13. Encourage development of aerospace industry
14. Enhance community communications
a) on island
b) off island
23
ASSEMBLY GOALS AND OBJECTIVES
SERVICES
Goals
Encourage, promote, and support cooperation between, and the combining of , services within the borough
Objectives
I. Provide quality services within service districts
2. Lobbying on state and federal issues that impact the Kodiak Island Borough
3. Oppose unfunded mandates
4. Provide coordinated emergency services with the City, State and Coast Guard for Kodiak Island Borough
5. Continue Kodiak Island Borough support for non - profits that provide community services
24
FINANCIAL SUMMARIES
of
IM FUND STRUCTURE
r 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
.r� 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
kv categories.
. Governmental Fund Types
General Fund - The General Fund is the operating fund of the Borough and is used to account for all financial resources, except
those required to be accounted for in another fund.
Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than
' major capital projects) that are legally restricted to expenditures for specific purposes.
Debt Service Funds - The Debt Service Funds are used to account for the accumulation of, resources for, and the payment of
1 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
f , construction of major capital facilities and equipment.
Proprietary Fund Type
• Enterprise Funds - Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to
private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of
providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges,
or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net
income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.
Internal Service Funds - Internal Service Funds are used to account for goods or services provided to one department or agency
by another department within the government entity on a cost reimbursement basis. A cost reimbursement basis implies that the
government intends to recover full costs of goods and services, including depreciation on fixed assets.
25
Kodiak Island Borough
FISCAL POLICY
(Adopted March 15, 1990)
This fiscal policy is a statement of the guidelines and goals that will influence and guide the financial management
practices of the Kodiak Island Borough. A fiscal policy that is adopted, adhered to, and regularly reviewed is recognized as the
cornerstone of sound financial management. Effective fiscal policy:
contributes significantly to the Borough's ability to insulate itself from a fiscal crisis;
enhances long term financial credibility by helping to achieve the highest bond and credit ratings possible;
promotes long term financial stability by establishing clear and consistent guidelines;
directs attention to the total financial picture of the Borough rather than single issue areas;
promotes the view of linking long -run financial planning with day to day operations; and
provides the Assembly and the citizens of the Borough with a framework for measuring the fiscal impact of government
services against established fiscal parameters.
To these ends, the following fiscal policy statements are provided:
1. Operating Budget Policies
The budget is a plan for allocating resources. The objective is to enable service delivery with allocated resources.
Services must be delivered to the citizens at a level 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.
0
4�
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
VW
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.
M
26
Im
WO
fr
Capital Construction
Emphasis will be placed upon continued reliance on a viable level of paydown capital construction to
ire
fulfill needs in an Assembly approved comprehensive capital improvements program.
Program Expansions
r 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.
Or
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
M
The justification for base budget programs costs will be a major factor during budget review.
Administrative Costs
I 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.
1 27
t
3.
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.
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.
Al
U.
t
n
4. Investment Policies I
The Borough will maintain an investment policy based on the Government Finance Officers Association (GFOA) model
investment policy.
The Borough will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections, and deposits
of all funds will be scheduled to ensure maximum cash availability and investment potential.
28
1 .
1
1
1
L
L a.
L
1
1
1
L
7.
When permitted by law, the Borough will pool its various funds for investment purposes.
The Borough will obtain the best possible return on all investments consistent with the underlying criteria of liquidity
and safety of principal.
The Borough will regularly review contractual opportunities for consolidated banking services.
Accounting, Auditing, and Reporting Policies
The Borough will establish and maintain a high standard of accounting practices in conformance with Generally
Accepted Accounting Principals (GAAP).
The accounting system will maintain records on a basis consistent with accepted standards for government accounting
according to the Government Accounting Standards Board (GASB).
Regular monthly financial statements and annual financial reports will present a summary of financial activity by
departments and agencies within all funds.
Where possible, the reporting system will also provide monthly information on the total cost of specific services by type
of expenditure and revenue by fund.
An independent firm of certified public accountants will perform an annual financial and compliance audit and will
publicly issue an opinion which will be incorporated into the Comprehensive Annual Financial Report (CAFR).
The Borough will annually strive for the GFOA Certificate of Achievement for Excellence in Financial Reporting and
the GFOA Distinguished Budget Presentation Award.
Capital Budget Policies
The Borough will make all capital improvements in accordance with an adopted capital improvements program.
The Borough will develop a multi -year plan for capital improvements which considers its development policies and
links the development process with the capital plan.
The Borough will enact an annual capital budget based on the multi -year capital improvements program.
The Borough will coordinate development of the capital improvement budget with development of the operating budget.
Future operating costs associated with new capital projects will be projected and included in operating budget forecasts.
The Borough will maintain all its assets at a level adequate to protect its capital investments and to minimize future
maintenance and replacement costs.
The Borough will identify the "full- life" estimated cost and potential funding source for each capital project proposal
before it is submitted to the Assembly for approval.
The Borough will determine the total cost for each potential financing method for capital project proposals.
The Borough will identify the cash flow needs for all new projects and determine which financing method best meets the
cash flow needs of the project.
Reserve Policies
The Borough will maintain a fund balance designation for fiscal cash liquidity purposes; i.e. fiscal reserve that will
provide sufficient cash flow to minimize the potential of short term tax anticipation borrowing.
29
OW
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.
30
.a.
1W
rr rr rr rr rr rr rr �r rr rr rr r r r r rr r� r rr
GENERAL
FUND
Estimated Beginning Balance 6/30/97 $2,300,000
Revenues 10,424,570
Transfers In
Total Available Funds
Expenditures
Transfers Out
Total Use of Funds
Estimated Funds Available 6/30/98
3,252,570
1997 -98 OPERATING POSITION
OPERATING
FUNDS
BASED ON ADOPTED BUDGET
SPECIAL
DEBT
REVENUE
SERVICE
FUNDS
FUNDS
$4,990,932
$809,886
7,584,464
1,709,570
580,780
247,540
13,156,176
2,766,996
7,992,404
2,078,980
CAPITAL
TOTAL
PROJECTS
PROPRIETARY
(Memorandum
FUNDS
FUNDS
only)
$3,159,211
$1,767,963
$13,027,992
21,385,668
5,089,700
46,193,972
0
315,530
1,143,850
24,544,879
7,173,193
60,365,814
21,500,000
5,405,830
40,229,784
10,680,340 8,177,404 2,087,980 21,500,000 5,405,830 47,851,554
$2,044,230 $5,227,832 $679,016 $3,044,879 $1,767,363 $12,514,260
31
Kodiak Island Borough
Assessed Values - Last Ten Years
500, 000, 000
m
400,000,000
9
'o
d
d
300,000,000
0 +-
1989
1990 1991 1992 1993 1994 1995 1996
Fiscal Year
""+'Personal Property "''Real Property "*�Total Assessed Value
1997 1998
32
r r r� �r rr r r r rr m r m m m r r r rr rr
33
ADOPTED TAX STRUCTURE
F.Y. 1998 MILL RATES
Street
Borough
Road
Road
Road
Road
Fire
Fire
Fire
Light
Fund
City of
Fund
Fund
Fund
Fund
Fund
Fund
Fund
Fund
100
Kodiak
240
242
244
246
250
252
254
260
Total
TCA 1
City of Kodiak
9.25
2.00
11.25
TCA 2
Woodland Acres Streetlighting
9.25
0.75
1.50
0.50
12.00
Fire Protection Area No. 1
Service District No. 1
TCA 3
Kodiak Island Borough Airport Fire
9.25
2.00
11.25
Protection District
TCA 4
Bay View Road Service District
9.25
1.00
1.50
11.75
Fire Protection Area No. 1
TCA 5
Entire Borough
9.25
9.25
(excluding special assessment areas)
TCA 6
Monashka Bay Road Service District
9.25
1.50
1.50
12.25
Fire Protection Area No. 1
TCA 7
Service District No. 1
9.25
0.75
1.50
11.50
TCA 8
Fire Protection Area No. 1
9.25
1.50
10.75
TCA 9
Womens Bay Road & Fire Service Dist.
9.25
2.00
1.25
12.50
TCA 0
Womens Bay Fire Service District
9.25
1.25
10.50
33
1
KODIAK ISLAND BOROUGH
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
1984
72,919,918
307,400,381
380,320,299
3.75
1,646,752
1985
64,550
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
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
1 :1M
6.00
g 4.00
2.00
0.00
1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
Fiscal Year
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.
't4
u
CI
RAW FISH TAX, PREVIOUS TEN YEARS
2,500,000
2,000,000
1,500,000
1,000,000
500,000
2,044,881
1,295.921 1,269,407
1,244,127
1,082,779 1,077,121
1,005,664 997,032
871,703 875,085
1988 1989 1990 1991 1992 1993 1994 1995 1996 1997
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 1998, we are projecting $1,100,000.
RAW FISH TAX PREVIOUS TEN YEARS
Fiscal
Year
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
Amount
Received
871,703
875,085
2,044,881
1,082,779
1,295, 921
1,005,664
1,244,127
997,032
1,077,121
1,269,407
k1l
SUMMARY
VARIOUS AGENCIES FUNDING - FY 98
NO. NAME
AGENCY
STATE
K.I.B.
FY98
FY97
FY96
REQUEST
FUNDS
FUNDS
TOTAL
TOTAL
TOTAL
ECONOMIC DEVELOPMENT
1 Kodiak Historical Society
9,000
0
9,000
9,000
9,000
9,000
2 Kodiak Rodeo & State Fair
20,000
0
0
0
0
0
ECONOMIC DEVELOPMENT SUBTOTAL
$29,000
$0
$9,000
$9,000
$9,000
$9,000
EDUCATION
3 Kodiak College
34,000
0
34,000
34,000
34,000
34,000
4 Kodiak Head Start
8,500
0
8,000
8,000
8,000
8,000
EDUCATION SUBTOTAL
$42,500
$0
$42,000
$42,000
$42,000
$42,000
GENERAL GOVERNMENT
5 KMXT Public Radio
20,000
0
15,000
15,000
15,000
15,000
GENERAL GOV'T SUBTOTAL
$20,000
$0
$15,000
$15,000
$15,000
$15,000
HEALTH & SOCIAL SERVICES
6 American Red Cross
3,500
0
3,000
3,000
3,000
3,000
7 Brother Francis Shelter
30,000
0
20,000
20,000
20,000
20,000
8 KANA - Family Center
16,000
0
16,000
16,000
16,000
16,000
9 Kodiak Baptist Mission
47,500
17,864
27,500
45,364
45,822
47,570
10 Kodiak Council on Alcoholism
45,000
13,690
30,000
43,690
44,041
45,387
11 Kodiak Health Center
2,000
0
2,000
2,000
2,000
2,000
12 Kodiak Respite Center
5,000
0
5,000
5,000
5,000
5,000
13 Kodiak Women's Resource and Crisis Center
42,982
6,549
34,700
41,249
41,417
42,059
14 Rainbow Child Care Center
2,500
0
2,500
2,500
2,500
2,500
15 Salvation Army
7,500
0
7,500
7,500
7,500
7,500
16 Senior Citizens of Kodiak
24,000
0
24,000
24,000
24,000
24,000
17 Small World, Inc.
18,000
0
18,000
18,000
18,000
18,000
18 Special Olympics
7,500
0
7,000
7,000
7,000
7,000
19 Kodiak Youth Services Net.
5,000
0
5,000
5,000
5,000
5,000
20 KANA Emergency Med. Services
3,000
0
0
0
0
0
HEALTH & SOCIAL SERVICES SUBTOTAL
$259,482
$38,103
$202,200
$240,303
$241,280
$245,016
RECREATION
21 Kodiak Arts Council
15,000
0
14,000
14,000
14,000
14,000
22 Kodiak Island Sportsmen Association
2,500
0
2,000
2,000
2,000
2,000
23 Kodiak Little League
5,000
0
5,000
5,000
5,000
5,000
24 Kodiak Summer Sports Camps
6,000
0
5,000
5,000
5,000
5,000
RECREATION SUBTOTAL
$28,500
$0
$26,000
$26,000
$26,000
$26,000
OTHER
25 Youth Olympics Program
2,000
0
2,000
2,000
2,000
2,000
26 Santa to the Villages
2,300
0
2,300
2,300
2,300
2,300
27 Kodiak Tribal Council Rent
5,130
0
5,130
5,130
5,130
0
OTHER SUBTOTAL
$9,430
$0
$9,430
$9,430
$9,430
$4,300
TOTALS
$388,912
$38,103
$303,630
$341,733
$342,710
$341,316
36
GENERAL FUND
GENERAL FUND BALANCES
LAST TEN YEARS
3,500,000 3,422,870
' 3,098,371
2
3,000,000 ,972,225
' 2,500,000 2,248,866 2,375,653 2,300,000
1,981,147 1,981,577 2,035,321
' 2,000,000 1,774,750
1,500,000
1
1,000,000
500,000
0 +
1988 1989 1990 1991 1992 1993 1994 1995 1996 1997
The Borough used $450,645 of Fund Balance in FYI 996 and is estimated to use another $672,225 in FY 1997. This would leave
' $300,000 available for appropriation in FY 1998 while still maintaining a Fund Balance of $2,000,000 in the General Fund.
' Changes in General Fund Balance
Last Ten Years
1 1988 1989 1990 1991 1992 1993 1994 1995 1998 1997
t
' 37
1,500,000
1,000,000
'
500,000
'
0
'
- 500,000
'
- 1,000,000
-1,500 000
1 1988 1989 1990 1991 1992 1993 1994 1995 1998 1997
t
' 37
1
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do
."
dm
;S
am
GENERAL FUND REVENUES
Property Tax
Severance Tax
Licenses $ Permits
Intergovernmental Revenues
Interest Earnings
Miscellaneous Revenues
Use of Fund Balance
Fiscal Year
Fiscal Year
1995 Actual
1996 Actual
$4,916,447
55,072,699
1,060,465
1,048,500
61,565
72,759
1,633,162
1,969,042
659,794
452,196
863,100
212,340
0
0
Fiscal Year
Fiscal Year
1997 Budget
1998 Budget
$5,217,876
$7,097,560
756,000
1,073,000
60,300
60,300
2,114,776
1,707,040
445,000
440,000
46,020
46,670
809,569
269,820
Total
$9,194,533 $8,827,537
General Fund Revenues - FY 1998
$9,449,541 $10,694,390
governmental Revenues
16%
Interest Earnings
4%
Miscellaneous Revenues
0%
Use of Fund Balance
3%
Prop(
6
The largest source of revenue for the general fund continues to be property tax at 66 1 /6. Intergovernmental revenues constitutes
16 1 /6 of general fund revenues. The Borough instituted a severance tax in fiscal year 1992 which will account for 10% of Borough
revenue in fiscal year 1998.
'i9
Severance Tax
10% Licenses & Permits
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, 1997) is estimated at $681,345,890. The tax levy for real and personal property is 9.25 mills. The estimated property tax
revenue is $6,297,860, 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 $681,000.
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 FY98 is $1,073,000. The breakdown of
value: rock, sand, and gravel is equal to $9,250; timber is equal to $323,750; 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 $116,000.
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 $173,700.
STATE REVENUES
State Revenue Sharing. AS 29.60.010- 29.60.030: State Equalization of Tax Resources for Municipal Services. The
equalization entitlement computation is based on: population, the relative ability to generate revenue, and local tax burden of the
taxing entity. The estimate for FY98 is $311,150.
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 FY98. Municipal assistance is dependent on legislative appropriation. Our projection for FY98 is $217,240.
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 FY98 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 $1,100,000.
01
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1
A
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 FY98 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 $42,670.
41
General Fund Expenditures by Function
Community
Development
Assessing 4%
3%
Health and Welfa
14%
Culture and
Recreation
2%
Safety
Education support accounts for over half of the general fund expenditures projected for 1998. 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 $5,830,450 in fiscal year 1998. This is an increase of 51 %.
GENERAL FUND EXPENDITURES BY FUNCTION
Last Three Years
General Govemment
4 tee%
47
Education
59%
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
1995 Actual
1996 Actual
1997 Budget
1998 Budget
General Government
$1,933,135
$2,183,359
$1,964,390
$1,782,040
Public Safety
57,314
89,795
84,900
101,270
Education
3,861,967
4,678,838
5,077,110
6,330,450
Culture and Recreation
153,500
163,300
168,430
219,890
Health and Welfare
1,442,643
1,390,307
1,396,801
1,516,530
Assessing
302,408
337,107
324,990
313,710
Community Development
396,355
435,476
432,920
430,500
Total
$8,1 47,322
$9,278,182
$9,4 49,541
$10,694,390
General Govemment
4 tee%
47
Education
59%
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
1995 Actual 1996 Actual 1997 Budget 1998 Budget
— Property Tax — O — Severance Tax — & & Permits — 10— Intergovernmental Revenues
I nterest Earnings -- * — Misc e llaneous Revenu '-o-'Use of Fund Balance
GENERAL FUND EXPENDITURES
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
1995 Actual 1996 Actual
' General Government - Safety
'"Health and Welfare -6— Assessina
1997 Budget 1998 Budget
"+— Education —Culture and Recreation
- - F — Cnmmunau nowainn —f
41
GENERAL FUND SUMMARY
44
F.Y. 1998
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
APPROVED
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Property Tax
Real Property
$3,638,914
$3,800,154
$3,857,300
$3,901,746
$5,531,500
Allowance for Disabled Vets
(4,518)
(8,057)
(6,680)
(9,462)
(10,640)
Allowance for Farm Use
(8,432)
(8,282)
(8,080)
(8,282)
(13,870)
Allowance for Seniors
(146,692)
(154,169)
(133,710)
(180,035)
(198,880)
Personal Property
668,924
687,283
702,000
697,708
989,750
TOTAL PROPERTY TAXES
$4,148, 196
$4,316,929
$4,410,830
$4,401,675
$6,297,860
Non Ad Valorem Taxes
Boat Tax - over 5 tons
$8,780
$8,290
$8,730
$7,993
$8,700
Motor Vehicle Tax
166,651
157,754
165,000
182,331
165,000
TOTAL NON AD VALOREM TAXES
$175,431
$166,044
$173,730
$190,324
$173,700
Payment in Lieu of Taxes
PILOT - Federal
$ 433, 618
$ 412,583
$456,929
$456,929
$450,000
PILOT - Kodiak Island Housing
10,023
9,525
16,387
16,387
16,000
PILOT - State of Alaska
7,164
5,553
0
0
0
TOTAL PAYMENT IN LIEU OF TAXES
$ 450, 805
$ 427,660
$473,316
$473,316
$466,000
Severance Taxes
Fish
$705,257
$790,310
$513,000
$566,243
$740,000
Mining
7,784
11,170
6,750
7,360
9,250
Logging
347,424
247,020
236,250
272,035
323,750
TOTAL SEVERANCE TAXES
$1,060,465
$1,048,500
$756,000
$845,638
$1,073,000
Penalties and Interest Tax
Penalties and Interest
$142,015
$162,066
$160,000
$139,392
$160,000
TOTAL PENALTIES & INTEREST TAX
$142,015
$162,066
$160,000
$139,392
$160,000
Licenses and Permits
Building Permits
$39,913
$47,752
$40,000
$33,882
$40,000
Subdivision
7,000
8,445
5,500
2,830
5,500
Conditional Use Permit
1,450
1,000
1,200
800
1,200
Zoning Compliance
4,628
5,098
4,000
4,179
4,000
Variance Fee
600
0
1,000
0
1,000
Zoning Change Fee
1,300
200
1,000
220
1,000
Electric Permit
3,506
200
4,000
4,369
4,000
Plumbing Permit
1,846
5,284
2,000
4,117
2,000
Planning & Zoning (P &Z) Review Fee
970
1,360
600
350
600
Special Land Use
0
900
0
0
0
Dog License
352
2,520
1,000
1,879
1,000
TOTAL LICENSES AND PERMITS
$61,565
$72,759
$60,300
$52,626
$60,300
INTERGOVERNMENTAL REVENUES
Federal Shared Revenue
National Wildlife Refuge
$6,878
$238,948
$256,000
$0
$30,000
National Forest Fund
203
147
200
237
200
TOTAL FEDERAL SHARED REVENUE
$7,081
$239,095
$256,200
$237
$30,200
44
45
FY 1998
FY 1995
FY 1996
FY 1997
FY 1997
APPROVED
me
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
State Shared Revenues
State Revenue Sharing
$322,732
$362,692
$331,009
$331,009
$311,150
Municipal Assistance
294,626
279,787
242,880
231,102
217,240
Raw Fish Tax
945,920
1,029,408
1,226,387
1,226,387
1,100,000
Raw Fish Tax - Off Shore
51,112
47,713
50,000
43,020
40,150
Amusement and Games
144
128
300
140
300
r
Telephone and Electric
11,547
10,220
8,000
10,622
8,000
TOTAL STATE SHARED REVENUES
$1,626,081
$1,729,947
$1,858,576
$1,842,280
$1,676,840
TOTAL INTERGOVERNMENTAL
$1,633,162
$1,969,042
$2,114,776
$1,842,517
$1,707,040
Charges for Services
Road & Utility Inspection Fee
$0
$400
$0
$0
$0
TOTAL CHARGES FOR SERVICES
$0
$400
$0
$0
$0
ow
Fines
Animal Control
$2,288
$1,200
$2,000
$1,725
$2,000
Zoning Violations
541
0
0
600
0
.�
TOTAL FINES
$2,829
$1,200
$2,000
$2,325
$2,000
Interest
Interest Earnings
$659,794
$452,196
$445,000
$342,406
$440,000
TOTAL INTEREST
$659,794
$452,196
$445,000
$342,406
$440,000
Miscellaneous - Classified
Jury Duty
$278
$75
$200
$575
$200
Sale of Copies
44
0
0
188
50
Sale of Maps
2,396
2,015
2,000
1,570
2,000
+w
Sale of Computer Data
0
0
20
250
20
Fee - Dishonored Checks
700
350
800
33
400
Other
719,975
70,796
3,000
7,415
3,000
Land Leases
0
0
2,000
0
0
Emergency Medical Services
38,712
33,133
33,000
37,871
33,000
Insurance Rebate - Misc.
95,521
15,944
0
0
0
Admin. Fee - Capital Projects
720
0
1,000
2,790
2,000
Legal Fee Reimbursement
0
8,458
0
2,840
2,000
Exxon Reimbursement
0
79,970
0
0
0
TOTAL MISC. CLASSIFIED
$858,346
$210,740
$42,020
$53,532
$42,670
Use of Fund Balance
$0
$0
$809,569
$0
$269,820
Operating Transfers In
Debt Service - Other
$0
$0
$0
$9,672
$0
TOTAL OPERATING TRANSFERS IN
$0
$0
$0
$9,672
$0
Sale of Fixed Assets
Sale of General Fixed Assets
$1,925
$0
$2,000
$0
$2,000
TOTAL SALE OF FIXED ASSETS
$1,925
$0
$2,000
$0
$2,000
TOTAL REVENUES, OTHER FINANCING
SOURCES AND TRANSFERS IN
$9,194,533
$8,827,537
$9,449,541
$8,353,422
$10,694,390
45
46
FY 1998
FY 1995
FY 1996
FY 1997
FY 1997
APPROVED
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
EXPENDITURES
Dept. 100 Borough Assembly
$122,124
$110,009
$112,020
$110,699
$125,560
Dept. 105 Borough Mayor
198,660
200,180
198,510
194,574
199,430
Dept. 110 Borough Clerk
268,947
287,135
275,700
273,955
279,940
Dept. 115 Borough Attorney
233,878
160,756
139,000
125,258
140,000
Dept. 120 Finance Department
515,640
615,319
566,830
560,745
655,000
Dept. 130 Assessing
302,408
337,107
324,990
323,492
313,710
Dept. 135 Engineering/Facilities
2
(2)
0
0
0
Dept. 140 Community Development
396,355
435,476
432,920
423,769
430,500
Dept. 142 Building Inspection
54,957
85,500
79,400
83,920
95,770
Dept. 160 Economic Development
119,539
136,485
84,000
71,684
60,000
Dept. 165 General Administration
313,111
405,883
329,330
323,143
313,110
Dept. 175 Emergency Preparedness
2,357
4,295
5,500
4,410
5,500
Dept. 180 Education Support
3,861,967
4,678,838
5,077,110
5,083,942
5,830,450
Dept. 185 Health and Sanitation
1,442,643
1,390,307
1,396,801
1,393,016
1,516,530
Dept. 190 Culture and Recreation
153,500
163,300
168,430
168,430
219,890
Dept. 195 Transfers
161,234
267,594
259,000
250,000
509,000
TOTAL EXPENDITURES
$8,147,322
$9,278,182
$9,449,541
$9,391,036
$10,694,390
46
c
47
PROGRAM BUDGET SUMMARY
Program ASSEMBLY
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 1997 -1998
• 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.
48
ASSEMBLY
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
EXPENDITURES
PROJECTED
Regular Assembly Meetings
24
24
24
24
Special Meetings
2
APPROVED
4
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
10
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$16,800
$17,286
$16,800
$16,800
$16,800
Fringe Benefits
1,795
1,462
1,620
1,855
1,160
Political Lobbyist
57,347
50,199
48,000
50,692
60,000
Support Goods & Services
46,182
41,062
45,600
41,352
47,600
TOTAL
$122,124
$110,009
$112,020
$110,699
$125,560
PERFORMANCE INDICATORS
49
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Regular Assembly Meetings
24
24
24
24
Special Meetings
2
2
4
2
Joint Work Sessions
10
10
10
10
Work Sessions
29
29
24
24
Other Meetings Attended - Boards & Commissions
NA
NA
NA
NA
SWAMC Conference Attendees
NA
NA
4
3
AML Conference Attendees
NA
NA
6
4
Ordinances
38
17
29
20
Resolutions
49
37
41
40
Contracts
45
76
60
60
Other Action Items
35
38
30
30
49
PROGRAM BUDGET SUMMARY
Program MAYOR'S OFFICE
Program Description
The Mayor is elected by the citizens of the Kodiak Island Borough to provide administrative input to assembly policy
decisions and to serve as the chief executive officer of the Kodiak Island Borough.
1W
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 1997 -1998 ..
• 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
r
No significant budget changes
50
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W"
MAYOR'S OFFICE
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$115,417
$123,108
$118,280
$123,487
$120,580
Fringe Benefits
35,494
37,621
39,480
36,810
36,620
Support Goods & Services
47,749
39,451
40,750
34,277
42,230
Capital Outlay
0
0
0
0
0
TOTAL
$198,660
$200,180
$198,510
$194,574
$199,430
PERSONNEL
Number of Employees
Position:
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
Borough Mayor
1
1
1
1
Administrative Assistant
1
1
1
1
TOTAL
2
2
2
2
51
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• 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
52
MI
i�]
11
I
CLERK'S OFFICE
Personnel Services
Fringe Benefits
Contracted Services
Support Goods & Services
Capital Outlay
TOTAL
Position:
Borough Clerk
Borough Deputy Clerk
Records Coordinator
Secretary I
EXPENDITURES
TOTAL 3.00 3.16 3.00 3.00
PERFORMANCE INDICATORS
F.Y. 1995
F.Y. 1996
F.Y. 1997
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$126,121
$140,952
$133,870
$132,776
$137,310
44,321
48,307
47,330
43,303
44,090
0
0
0
0
0
90,034
94,876
94,500
97,877
98,540
8,471
3,000
0
0
0
$268,947
$287,135
$275,700
$273,955
$279,940
Other Meetings Attended
PERSONNEL
12
12
12
Plats Filed
Number of Employees
11
17
16
Beverage Licenses Reviewed
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
Gaming Licenses Reviewed
1.00
1.00
1.00
1.00
Borough Newspage Publications
1.00
1.00
1.00
1.00
Elections
1.00
0.66
1.00
1.00
TOTAL 3.00 3.16 3.00 3.00
PERFORMANCE INDICATORS
53
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Ordinances
38
17
29
20
Resolutions
49
37
41
40
Minutes (pages)
428
250
321
400
Regular Assembly Meetings
27
15
24
24
Special Meetings
7
4
4
4
Joint Work Sessions
13
6
10
10
Work Sessions
32
17
28
24
Other Meetings Attended
12
12
12
12
Plats Filed
21
11
17
16
Beverage Licenses Reviewed
11
2
8
5
Gaming Licenses Reviewed
10
11
6
7
Borough Newspage Publications
71
35
68
65
Elections
1
4
1
3
Initiative Petition
0
0
1
0
Recount
1
0
0
0
Absentee Voters
160
149
157
150
Registered Voters
7382
8217
8150
8150
Code Supplements
4
4
4
4
Archival Records Requests
168
150
160
160
Archival Records Destroyed
117 cu.ft.
100 cu.ft.
100 cu.ft.
100 cu.ft.
Archival Records Added
111 cu.ft.
100 cu.ft.
100 cu.ft.
100 cu.ft.
Notary
51
79
113
60
53
PROGRAM BUDGET SUMMARY
Program LEGAL SERVICES
.w
Program Description
The Borough attorneys provide legal counsel and advice to the Mayor, 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.
wo
Goal
To protect the Borough from financial loss, from actual or potential legal action, ensure that all Borough operations are
conducted in accordance with the law so that legal liabilities do not arise, and provide legal advice support to elected
officials and staff members.
Objectives for 1997 -1998
• Defend lawsuits brought against the Borough ow
• Provide legal advice and counsel, and answer legal questions raised by the Mayor and Assembly.
• Assist departments in resolving legal problems as they arise before they create serious difficulty.
Significant Budget Changes
No significant budget changes
54
W"
ow
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LEGAL SERVICES
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
A CTUAL
BUDGET
ACTUAL
BUDGET
Legal Fees $181,043
$111,450
$100,000
$92,063
$100,000
Support Goods & Services 52,835
49,306
39,000
33,195
40,000
TOTAL $233,878
$160,756
$139,000
$125,258
$140,000
55
7 1
J
PROGRAM BUDGET SUMMARY
Program FINANCE
Program Description
The Borough Finance Department has different areas of responsibility, many of them quite dissimilar. The department's
main function is to properly budget, account for, and report promptly and correctly on all revenues and expenditures of the
Kodiak Island Borough and its subsidiary and /or affiliated governmental entities. All budgeting, accounting, and reporting
efforts are to be annually updated to include all new pronouncements by our promulgating policy bodies including GASB,
AICPA, etc.
Our other functions include cash management, collections on all receivables including taxes, issuance and refinancing of
debt instruments (bond sales), risk management, and other related functions.
Goal
To provide all Borough departments and citizens with accurate and timely financial records; to provide reliable and
competent accounting services to all Borough departments; to provide for high returns on investments while minimizing
risk and maintaining needed liquidity; and to assure that Borough accounts receivable and payable are settled in a timely
fashion.
Objectives for 1997 -1998
• To maintain the Certificate of Achievement Award for Financial Reporting for fiscal year 1998.
• 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 our new software (HTE) and move all of our financial applications to it by fiscal year end.
• To implement GASB 31, Marking Investments to Market, by fiscal year end.
Significant Budget Changes
No significant budget changes
Previous Year's Accomplishments
hl
0 The Kodiak Island Borough received the GFOA Distinguished Budgetary Award for our fiscal year 1997 budget.
We also received the award in fiscal years 1990, 1991, 1992, 1993, 1994, 1995 and 1996. '
0 Upon submittal of our fiscal year 1995 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, and 1994.
0 We have maintained our high rate of tax collections. At this time, 96.8% of 1996 taxes are collected and 98.9% of '
1995 taxes are collected.
56 1
FINANCE
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$347,486
$374,014
$374,560
$369,296
$385,710
Fringe Benefits
108,992
115,686
120,040
117,945
115,880
Support Goods & Services
196,461
238,282
148,890
155,338
212,850
Capital Outlay
3,243
14,147
5,500
8,600
2,500
Allocated to Projects
(140,542)
(126,810)
(82,160)
(90,435)
(61,940)
TOTAL
$515,640
$615,319
$566,830
$560,745
$655,000
PERSONNEL
Number of Employees
Position:
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
Finance Director
I
1
1
1
Accountant
2
2
2
2
Accounting Technician
2
2
2
2
Clerk/Cashier
1
1
1
1
Clerk /Cashier MHC
1
1
1
1
Secretary III
I
1
1
1
TOTAL
8
8
8
8
PERFORMANCE INDICATORS
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Monthly Financials
3 working days
3 working days
3 working days
3 working days
Annual Report (CAFR)
September 30
September 30
October 15
October 15
Personnel Turnover
0
0
2
0
Total Tax Levy
$4,748,510
$4,838,450
$4,988,020
$6,311,000
Current Tax Collections
$4,653,540
$4,751,600
$4,840,000
$6,121,670
Percent of Current Taxes Collected
98%
98%
97%
97%
Outstanding Delinquent Taxes
$251,747
$197,852
$240,875
$270,000
Number of Utility Accounts
1,075
1,100
390
410
Certificate of Achievement
Yes
Yes
Yes
Yes
Distinguished Budgetary Presentation
Yes
Yes
Yes
Yes
Commercial Garbage Accounts
240
250
325
340
57
F
PROGRAM BUDGET SUMMARY
Program ASSESSING
Program Description
The primary function of this department is the annual valuation and assessment of nearly 5,000 real and over 2,000
personal property accounts annually at their full and true value. The real property function requires reassessment programs
phased over a three year period, the annual appraisal of new construction and additions, and includes the audit, discovery, and
compliance program. This function includes maintaining assessment standards and tax maps, plat and permit processing,
ownership records, property description data, and the accounting control, and other related clerical support. This is accomplished
through the filing and auditing of tax returns, and related discovery and compliance activities. Other ancillary functions are site
specific appraisals, the processing and administration of tax exemption programs, compilation of data in support of the Borough
administration and processing of appeals, along with compliance and filing activities for the severance tax.
Goal
It is the goal of the Assessing Department to annually produce the most complete, fair and equitable tax roll in the State
of Alaska. Furthermore, it is the goal of this department to process the tax roll efficiently at the lowest real and political
expense possible.
Objectives for 1997 -1998
• Implementation of integrated assessment/valuation software
• Enter master database and personal property roll on new computer software
• Continue reappraisal efforts
Significant Budget Changes
No significant budget changes
Previous Year's Accomplishments
0 We completed our annual area review which included much of the city urban area, Womens Bay, the remote areas
of Olga and Uyak bays, and the villages of Old Harbor and Larsen Bay.
0 We also reviewed the valuation of multi - family rental and commercial property to insure the market had not fallen
below our estimates of value.
�f
58 1
ASSESSING
Personnel Services
r
Fringe Benefits
Professional Services
Support Goods & Services
Capital Outlay
Allocated to Projects
TOTAL
r
Position:
Assessor
Appraiser
Assessment Clerk II
Assessment Clerk I
Appraiser Technicians
TOTAL
ASSESSED VALUE
Real Property (net after all exemptions)
Personal Property
Total Assessed Value
NUMBER OF PARCELS
Real Property
Personal Property
Total Number of Parcels
BUDGET DOLLARS PER PARCEL
Total Budget Dollars per Parcel
ASSESSED VALUE PER PERSON
Total Assessed Value per Person
CHANGE IN VALUE FROM PRIOR YEAR
Real Property
Personal Property
Total Value Increase From Prior Year
$515,954,650
EXPENDITURES
$549,456,964
$562,000,000
98,616,145
101,835,076
104,677,687
107,500,000
$614,570,795
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$178,980
$205,404
$203,840
$210,231
$211,990
55,539
63,533
67,330
62,026
60,950
0
0
0
0
0
67,889
66,918
45,840
47,292
65,270
0
1,252
11,310
7,944
1,500
0
0
(3,330)
(4,000)
(26,000)
$302,408
$337,107
$324,990
$323,492
$313,710
PERSONNEL
Number of Employees
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
1
1
1
1
1
1
1
1
1
1
0
0
1
1
0
0
0
0
2
2
4
4
4
4
PERFORMANCE INDICATORS
F.Y. 1995
A -TT A T
F.Y. 1996
A --TT A T
F.Y. 1997
-T. / A TTTI
F.Y. 1998
T1T1 llTT l�TTT
BUDGET DOLLARS PER PARCEL
Total Budget Dollars per Parcel
ASSESSED VALUE PER PERSON
Total Assessed Value per Person
CHANGE IN VALUE FROM PRIOR YEAR
Real Property
Personal Property
Total Value Increase From Prior Year
$515,954,650
$538,627,500
$549,456,964
$562,000,000
98,616,145
101,835,076
104,677,687
107,500,000
$614,570,795
$640,462,576
$654,134,651
$669,500,000
4,874
4,893
4,966
5,025
1,542
1,550
1,684
1,700
6,416
6,443
6,650
6,725
47.13
52.26
48.57
47.85
47.13
52.26
48.57
47.85
153,642,699
160,115,644
163,533,663
167,375,000
153,642,699
160,115,644
163,533,663
167,375,000
$20,464,295
$22,672,850
$10,829,464
$12,543,036
6,523,681
3,218,931
2,842,611
2,822,313
$26,987,976
$25,891,781
$13,672,075
$15,365,349
59
0
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• Near Island Research Facility
• Village metals removal
• Complete construction of Kodiak Island Hospital
• Design Peterson Elementary School addition
• Repair of Kodiak High School/Auditorium roof
• Construct the Island Lake Trail bridge
• Middle school roof and lighting level upgrade
• KIB/Mental Health parking lots
• Clean Water Fund/Karluk
• Exxon Valdez Oil Spill Trustee Council (EVOSTC) Project
• Monashka Bay Park
• Kodiak Island Borough Recreational Facility
• Complete numerous small projects
Significant Budget Changes I
The Construction Inspector position has been eliminated for FY 1998. This is due to transferring water and sewer to the
City of Kodiak and budget constraints due to fewer capital projects.
r
r
60 1
ENGINEERING AND FACILITIES
EXPENDITURES
APPROVED
F.Y. 1995
F. Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$94,655
$113,267
$216,350
$144,488
$147,260
Fringe Benefits
31,146
36,696
74,090
41,703
41,140
Contracted Services
7,884
2,619
14,000
4,414
5,000
Support Goods & Services
63,952
75,594
68,480
66,380
80,750
Capital Outlay
4,624
1,967
2,000
1,350
2,000
Allocated to Projects
( 202,259)
( 230,145)
( 374,920)
(258,335)
(276,150)
TOTAL
$2
($2)
$0
$0
$0
PERSONNEL
Number of Employees
Position:
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
Engineering and Facilities Director
1
1
1
1
Construction Inspector
1
1
1
0
Projects Assistant
0
0
1
1
Secretary 11I
1
2
1
1
Secretary II
1
0
0
0
TOTAL
4
4
4
3
61
J
PROGRAM BUDGET SUMMARY I
Program 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 also 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, by the Kodiak Island Borough Assembly and by the Kodiak Island
Borough Code, 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 1997 -1998
• Work with the state and federal governments on the preparation of the Kodiak Sub -Area Oil Spill Contingency Plan.
• Work with the Resource Management Officer to complete the work necessary for a 1997 Borough land sale.
• Continue work on the update of the Kodiak Island Borough Coastal Management Plan and have this Plan serve 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.
• Work with the City of Kodiak to review and revise the Near Island Comprehensive Plan.
• Update the Port Lions Comprehensive Development 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, Monashka Bay (End -of -the -Road)
• 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 I
The FY 98 department budget represents a reduction of one staff person, and maintenance of other department
discretionary expenses at the previous year's levels. a
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 the development and execution of an agreement between the Kodiak Island Borough, the Alaska Department of
Environmental Conservation, and the major crude oil shippers in Alaska. The agreement establishes a framework for
providing response equipment, training and response planning to protect Kodiak Island Borough resources from the
impacts of future oil spills. 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 Subarea Committee, among others.
62 1
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 I1
Secretary I
TOTAL
EXPENDITURES
PERFORMANCE INDICATORS
F.Y. 1995
F.Y. 1996
F.Y. 1997
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$276,734
$296,116
$306,210
$301,972
$290,660
89,559
92,142
99,350
89,033
80,850
3,825
3,395
0
0
0
82,154
73,894
65,290
66,603
73,990
1,574
5,555
700
4,653
0
(57,491)
(35,626)
(38,630)
(38,492)
(15,000)
$396,355
$435,476
$432,920
$423,769
$430,500
PERSONNEL
Number of Employees
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
0
1
0
0
0
6
6
6
5
PERFORMANCE INDICATORS
63
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Zoning Compliance Permits Issued
175
146
120
120
Planning & Zoning Commission Cases
80
67
68
70
Zoning Violations - Complaints Responded To
25
68
72
76
Federal & State Project Reviews
111
126
140
145
Junk Cars Removed by the Junk Removal Program
170
232
235
245
Other Junk Removed by the Junk Removal Program
n/a
2 -3 tons
2 -3 tons
3 tons
Linear feet of maps produced
1,350 ft
2,700 ft
3,600 ft
4,500 ft
63
PROGRAM BUDGET SUMMARY
Program BUILDING INSPECTION - CONTRACT
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 1997 -1998
• 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 assume plan review responsibility from the State of Alaska, Department of Public Safety, Division of Fire
Prevention.
Significant Budget Changes
The additional task of assuming plan review responsibility from the State Fire Marshall will add to the program's work
load. An additional 1,300 hours of required staff time have been estimated. This has resulted in a request for the funding of a
half -time clerical support position for the building inspection program. Taking on the State Fire Marshall plan review program
will also require city fire department inspections of buildings, for an additional program cost.
This is a year of transition for the building inspection program. A determination whether this program's staff will inspect
the old hospital remodeling project, and the new Near Island Research Facility has not yet been made. There were 41 housing
starts in calendar year 1996, and this level of residential construction is expected to continue into 1997. In addition, the seafood
processing industry may receive tax incentives to upgrade their plants. The impact of this activity on the building inspection
program is unknown at this time.
64 1
BUILDING INSPECTION
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Contracted Services
$54,731
$81,241
$75,000
$79,343
$90,900
Support Goods & Services
226
4,259
4,400
4,577
4,870
TOTAL
$54,957
$85,500
$79,400
$83,920
$95,770
PERFORMANCE INDICATORS
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Borough Building Permits Issued
110
102
100
120
Borough Plumbing Permits Issued
45
37
60
60
Borough Electrical Permits Issued
91
92
120
120
Inspection Trips
995
1082
1000
1200
65
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• 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 1998 the contribution to the Kodiak Island Convention and Visitors Bureau will be made out of the Tourism
Development Fund located on page 132.
66
ECONOMIC DEVELOPMENT
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$9,120
$1,488
$0
$40
$0
Fringe Benefits
935
152
0
26
0
Professional Services
46,636
84,593
30,000
20,851
16,000
Chamber of Commerce
30,000
30,000
53,000
50,000
30,000
Kodiak Convention & Visitors Bureau
20,000
20,000
0
0
0
Support Goods & Services
5,848
252
1,000
766
0
Operating Transfers - Capital Projects
7,000
0
0
0
14,000
TOTAL
$119,539
$136,485
$84,000
$71,684
$60,000
67
PROGRAM BUDGET SUMMARY
Program GENERAL ADMINISTRATION
Program Description
The function of the General Administration Department is to ensure personnel services that are in full compliance with all federal and
state law requirements and provide the continued efficient operation of the administrative components of the Kodiak Island Borough.
Goal
General Administration includes a variety of functions that are necessary to the overall operations of the Borough administration.
General Administration provides for the elements that contribute to the Borough organization as a whole, especially personnel
services. General repairs and maintenance, annual audit, mail processing, maintenance of a quality personnel 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 1997 -1998
• Provide personnel 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.
• If union representation is retained by the employees, proceed with union negotiation responsibilities which include keeping
detailed records of meetings and tentatively agreed to (TA'd) items, drafting counter proposals, and maintaining records of
correspondence and expenses.
• Administer union contract, if approved. Will include handling grievances, contract interpretation and further negotiations.
• 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 adequate supply of
pins for each year.
• 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.
Significant Budget Changes
No significant budget changes
k
68 1
ww
GENERAL ADMINISTRATION
Personnel Services
Fringe Benefits
Audit Expense
Support Goods & Services
.r�
Capital Outlay
TOTAL
Position:
Personnel Assistant
Secretary I
TOTAL
1.5 1.0 1.0 1.0
69
EXPENDITURES
APPROVED
F. Y. 1995
F. Y. 1996
F. Y. 1997
F. Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$39,692
$38,114
$39,440
$37,692
$39,010
11,410
111,285
56,060
65,970
59,740
110,952
97,083
104,300
111,391
108,000
151,057
156,596
129,530
108,090
106,360
0
2,805
0
0
0
$313,111
$405,883
$329,330
$323,143
$313,110
PERSONNEL
Number of Employees
1.5 1.0 1.0 1.0
69
.rs
PROGRAM BUDGET SUMMARY
Program 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 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 1997 -1998
• Train the damage assessment team in the American Red Cross Damage Assessment Program.
• Train staff in emergency first aid. aw
• 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.
ow
Significant Budget Changes
am
No significant budget changes.
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70
.•
EMERGENCY PREPAREDNESS
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Support Goods & Services
$2,357
$4,295
$4,205
$3,115
$5,500
Capital Outlay
0
0
1,295
1,295
0
TOTAL
$2,357
$4,295
$5,500
$4,410
$5,500
PERFORMANCE INDICATORS
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Number of Tsunami Sirens
15
15
17
17
71
PROGRAM BUDGET SUMMARY
Program 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 data processing 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 1997 -1998
• 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 has asked for an additional $1,928,000 more than FY 1997. The Borough has budgeted an I
additional $400,000 and a $600,000 use of School District Fund Balance. This leaves a difference of $928,000 or 1.2 mills. am
(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)
r]
ii
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s
72 1
SCHOOL DISTRICT SUPPORT
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
B UDGET
ACTUAL
B UDGET
Professional Services
$0
$0
$0
$0
$0
Audit Expense
29,993
19,664
22,300
28,136
21,000
Support Goods & Services
42,603
34,584
36,000
36,996
40,000
Operating Transfers
3,789,371
4,624,590
5,018,810
5,018,810
5,769,450
TOTAL
$3,861,967
$4,678,838
$5,077,110
$5,083,942
$5,830,450
73
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• 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.
74
HEALTH & SANITATION
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Emergency Medical Services
$32,107
$30,665
$32,450
$30,665
$32,450
Animal Control
48,000
48,000
60,500
60,500
48,000
Ambulance Service
145,000
95,000
95,000
95,000
95,000
City Prisoners Hospital Care
0
50,000
50,000
50,000
0
Council on Alcoholism
30,000
45,387
44,041
44,041
43,690
State Health Services - Village
0
21,406
14,656
14,656
11,770
State Health Services -KANA
0
0
4,885
4,885
4,280
Women's Resource & Crisis Center
34,700
42,059
41,417
41,417
41,250
American Red Cross
2,000
3,000
3,000
3,000
3,000
Alaska Legal Services
4,000
0
0
0
0
Kodiak Baptist Mission
27,500
47,570
45,822
45,822
45,360
Small World Day Care Center
18,000
18,000
18,000
18,000
18,000
Special Olympics
6,000
7,000
7,000
7,000
7,000
Mental Health Center Support
2,126
2,000
2,000
2,000
2,000
Senior Citizen Support
24,000
24,000
24,000
24,000
24,000
Kodiak Respite Care
5,000
5,000
5,000
5,000
5,000
Rainbow Child Care Center
2,500
2,500
2,500
2,500
2,500
Salvation Army
7,500
7,500
7,500
7,500
7,500
Brother Francis Shelter
20,000
20,000
20,000
20,000
20,000
Emergency Travel
0
0
2,000
0
2,000
OPERATING TRANSFERS
Mental Health
$200,000
$81,100
$50,940
$50,940
$249,060
Building and Grounds
0
39,340
58,980
58,980
22,800
Debt Service
700,000
700,000
697,290
697,290
0
Capital Projects
0
6,000
0
0
0
Hospital
0
0
0
0
780,860
Data Processing
134,210
94,780
109,820
109,820
51,010
TOTAL EXPENDITURES
$1,442,643
$1,390,307
$1,396,801
$1,393,016
$1,516,530
75
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• 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
76
EDUCATION, CULTURE & RECREATION
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
KMXT Public Radio
$12,000
$15,000
$15,000
$15,000
$15,000
Historical Society
9,000
9,000
9,000
9,000
9,000
Summer Basketball
4,000
5,000
5,000
5,000
5,000
Kodiak Island Sportsmen Association
2,000
2,000
2,000
2,000
2,000
Kodiak Arts Council
13,000
14,000
14,000
14,000
14,000
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
8,200
8,000
8,000
8,000
8,000
Kodiak College
34,000
34,000
34,000
34,000
45,000
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
20,000
20,000
20,000
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
2,000
2,000
Kodiak Youth Services Network
0
5,000
5,000
5,000
5,000
Operating Transfers
0
0
5,130
5,130
45,590
TOTAL
$153,500
$163,300
$168,430
$168,430
$219,890
77
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
N/A
Significant Budget Changes
N/A
78
TRANSFERS
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1995
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Operating Transfers
Exxon Claims Settlement
$0
$25,487
$0
$0
$0
Debt Service Other
11,234
16,907
9,000
0
9,000
Capital Projects -KIB
150,000
201,200
250,000
250,000
500,000
Capital Projects -State
0
24,000
0
0
0
TOTAL
$161,234
$267,594
$259,000
$250,000
$509,000
79
SPECIAL REVENUE FUNDS
4W
SPECIAL REVENUE FUNDS
im
tr
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.
MENTAL HEALTH CENTER
This fund accounts for the operations of a mental health center financed by the State of Alaska grants, contracts, and user fees.
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.
DAYCARE
This fund accounts for a State of Alaska grant to finance day care for children of low- income, employed families.
EDUCATION
This fund accounts for the operations of the Kodiak Island Borough School District. The school district is a component unit of
the Kodiak Island Borough.
M LAND SALES
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.
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.
LIGHTING DISTRICT
In 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
wo
WIN
w.
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.
81
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
35,576,414
2.00
71,153
101,787,119
.75
76,340
13,138,813
1.50
19,708
4,796,826
1.00
4,797
10,043,799
1.00
12,555
35,576,414
1.25
44,471
19,700,745
.50
9,850
6,000,000
1.50
9,000
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 in 1.8 %.
STATE GRANTS
Mental Health Grant. AS 47.30.520 - 47.30.620 Community Mental Health Centers Act. A grant to operate a community
based mental health center which provides services to client populations per the established priorities outlined in AS 47.30.545 as
well as the priorities established by the Division of Mental Health and Developmental Disabilities. The estimate for FY98 is
$216,800.
Alaska Youth Initiative. AS 47.30.520 - 47.30.620 Community Mental Health Centers Act. A grant to provide individualized
wraparound services to specifically identified youths determined to be eligible for services by the regional level interdepartmental
teams. The estimate for FY98 is $12,160.
Day Care Assistance Programs. AS 44.47.250 - 44.47.3 10 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
FY98 is $310,344.
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 FY98 is $20,000 for routine implementation.
82
n
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STATE REVENUE SHARING
Road and Fire Districts AS 29.60.100 - 29.60.180 The State of Alaska pays to each road service district an amount per mile of
road within the service district and an amount per capita population in fire districts. In FY97 the base amounts were $2,500 per
mile of road and $10 per capita for fire districts. The state does change these amounts based on cost of living adjustments and
available funds.
I 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 1998, 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
I 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.
FEES FOR SERVICES
Mental Health Center Fees. In fiscal year 1998 the Mental Health Center is budgeting to collect $694,600 in client fees. This
accounts for 60% of the Mental Health Center budget. It should be noted that this is net of $209,200 written off as a discount to
low income families. Also, we are anticipating a bad debt expense of $40,000 in FY 1998. These fees relate to mental health
counseling, testing, diagnosis, and other related services.
I
1 83
FIRE DISTRICTS
Per Capita Cost
$140.00
$120.24
$120.00
$100.00
i
$80.00 T
$60.00
$40.00
$20.00
Fire Dept. Fire Dept.
Bayside Womens Bay
$75.59
$97.92
Combined
R4
Bayside
Womens Bay
Fire Dept.
Fire Dept.
Combined
Revenues
Property Tax
209,000
43,800
252,800
Other
27,500
12,590
40,090
Use of Fund Balance
228,000
0
228,000
Total
464,500
56,390
520,890
Expenditures
Personnel
102,100
4,700
106,800
Support Goods
183,000
41,530
224,530
Other
179,400
10,160
189,560
Total
464,500
56,390
520,890
Per Capita Cost
$ 120.24
$ 75.59
$ 97.92
Per Capita Cost
$140.00
$120.24
$120.00
$100.00
i
$80.00 T
$60.00
$40.00
$20.00
Fire Dept. Fire Dept.
Bayside Womens Bay
$75.59
$97.92
Combined
R4
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
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 cost
$30,000
$25,000
$20,000
$15,000
$10,000
$5,000
$0
ROAD DISTRICTS
Womens Bay Road Service
Road District District No. 1
70,080 85,000
41,500 11,000
0 137,950
111,580 233,950
3,430
7,050
30,000
75,000
30,000
100,000
26,050
50,000
22,100
1,900
111,580
233,950
11 9
$9,771 $25,709
Per Mile Road Cost
Monashka Bay
Service Area
19,620
3,530
0
23,150
500
12,000
1,500
8,500
650
23,150
2
$13,229
5,350
0
2,350
1,000
2,000
0
5,350
1
$5,632
$25,709
$9,771
$13,229
$5,632
Womens Road
Monashka
Bay View
Bay Road Service
Bay
Road
District District
Service
Service
No. 1
Area
District
R5
Bay View Road
Service District
4,450
900
0
BUDGET RECAP
SPECIAL REVENUE FUNDS
FISCAL YEAR 1997/1998
Est. Funds Available 6/30/98 ($496,324) $5,615 ($65,347) ($126,846) ($141)
$128,506 $326,604 $3,165
86
Womens
Service
Service
Mental
Day
Land
Building
Coastal
Bay Road
District
Area
Health
Care
Sales
& Grounds
Management
Service Area
No. 1
No. 2
Beginning Fund Balance
($484,164)
$5,615
($65,347)
($126,846)
($141)
$128,506
$326,604
$3,165
Revenues
$1,426,250
$311,214
$190,520
$397,560
$20,000
$111,580
$233,950
$500
Transfers In
$397,750
$0
$0
$183,030
$0
$0
$0
$0
Total Available Funds
$1,339,836
$316,829
$125,173
$453,744
$19,859
$240,086
$560,554
$3,665
Expenditures
$1,836,160
$311,214
$190,520
$580,590
$20,000
$111,580
$233,950
$500
Transfers Out
$0
$0
$0
$0
$0
$0
$0
$0
Total Use of Funds
$1,836,160
$311,214
$190,520
$580,590
$20,000
$111,580
$233,950
$500
Est. Funds Available 6/30/98 ($496,324) $5,615 ($65,347) ($126,846) ($141)
$128,506 $326,604 $3,165
86
Monashka
Bay View
Fire
Womens
KIB Airport
Woodland
Kodiak
Bay Rd
Road
Protection
Bay Fire
Fire Protect.
Acres Street
Tourism
Arts
Facilities
Service Area
Service Area
No. 1
Department
District
Light Area
Development
Council
Fund
TOTAL
$68,995
$6,026
$657,391
$94,924
$0
$39,904
$11,300
$0
$4,325,000
$4,990,932
$23,150
$5,350
$464,500
$56,390
$12,000
$10,950
$35,000
$74,840
$4,210,710
$7,584,464
$0
$0
$0
$0
$0
$0
$0
$0
$0
$580,780
$92,145
$11,376
$1,121,891
$151,314
$12,000
$50,854
$46,300
$74,840
$8,535,710
$13,156,176
$23,150
$5,350
$464,500
$56,390
$12,000
$10,950
$35,000
$74,840
$4,025,710
$7,992,404
$0
$0
$0
$0
$0
$0
$0
$0
$185,000
$185,000
$23,150
$5,350
$464,500
$56,390
$12,000
$10,950
$35,000
$74,840
$4,210,710
$8,177,404
$68,995
$6,026
$657,391
$94,924
$0
$39,904
$11,300
$0
$4,325,000
$4,978,772
`�4'1
no
Community Support Program
t
it
State of Alaska Grants
$309,500
$299,912
$315,350
$308,939
$291,500
Client Fees
30,405
33,585
MENTAL HEALTH SUMMARY
31,476
39,000
Private Insurance
2,722
0
0
0
0
APPROVED
179,840
230,291
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
0
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
0
REVENUE
0
Operating Transfers
0
0
37,490
37,490
Community Mental Health
SUBTOTAL
$546,467
$563,788
$648,340
$570,972
..
Health and Social Services
$248,380
$248,692
$216,900
$220,550
$216,800
KIBSD - Transfer In
Client Fees
206,929
186,168
202,000
227,087
242,550
$1,407,654
KIBSD
139,950
151,456
465,480
460,043
0
Private Insurance
147,310
146,555
192,000
131,380
127,390
Champus
13,791
28,018
18,000
5,056
9,540
Medicaid
160,913
82,839
80,000
81,658
68,350
Veterans Administration
493
4,603
10,000
1,142
2,310
U.S. Coast Guard
13,413
12,393
11,100
19,875
22,500
Vocational Service
2,079
1,225
10,000
2,819
4,340
'
Division of Corrections
Disability Determination
(1,180)
0
0
0
0
0
0
0
0
0
City Contract
1,173
6,135
17,000
17,000
17,000
CSP Consultation
0
0
0
0
0
Contracted Services
0
0
0
20,000
0
Discount for Low Income
(282,253)
(154,046)
(150,000)
(180,079)
(209,200)
Interest
(1,888)
2,384
200
(7,207)
200
Other
77
306
0
158
0
Insurance Rebate
0
0
0
0
0
Rental Income
12,000
0
0
0
0
Use of Fund Balance
0
0
0
0
0
Operating Transfers
200,000
235,000
13,450
14,363
232,060
SUBTOTAL
$861.187
$951.728
$1.086.130
$1.013.842
$733.840
Community Support Program
t
it
State of Alaska Grants
$309,500
$299,912
$315,350
$308,939
$291,500
Client Fees
30,405
33,585
34,000
31,476
39,000
Private Insurance
2,722
0
0
0
0
Medicaid
179,840
230,291
261,500
193,067
332,750
Rental Income
24,000
0
0
0
0
Use of Fund Balance
0
0
0
0
0
Operating Transfers
0
0
37,490
37,490
17,000
SUBTOTAL
$546,467
$563,788
$648,340
$570,972
$680,250
Alaska Youth Initiative - State Grant
$0
$6,300
$13,320
$13,320
$12,160
KIBSD - Transfer In
$0
$0
$0
$0
$397,750
TOTAL REVENUES
$1,407,654
$1,521,816
$1,747,790
$1,598,134
$1,824,000
EXPENDITURES
Community Mental Health
$1,103,491
$1,066,431
$1,086,130
$1,346,485
$733,840
Community Support Program
562,019
562,697
648,340
633,844
680,250
Alaska Youth Initiative
0
6,300
13,320
11,843
12,160
KIBSD School Services
0
0
0
0
397,750
TOTAL EXPENDITURES
$1,665,510
$1,635,428
$1,747,790
$1,992,172
$1,824,000
89
1
PROGRAM BUDGET SUMMARY
Program MENTAL HEALTH CENTER FUND - MENTAL HEALTH CENTER
Program Description
To provide an integrated and comprehensive community mental health service for all Kodiak Island Borough residents with a strong
emphasis on prevention and treatment of mental illness.
Goal
To provide comprehensive outpatient services for the residents of the Borough.
To provide emergency and crisis intervention services.
To provide evaluative and diagnostic services.
To provide consultation, training, and community education services.
To maximize the efficient and effective financial management of the Kodiak Island Borough Mental Health Center (KIBMHC).
Objectives for 1997 -1998
Outpatient Services
• To provide psychotherapy services within one week of contact.
• To expand the provision of group psychotherapy services to both adults and youths.
• To provide quality psychiatric services.
• To continue expansion of current Employee Assistance Programs (EAPs) and Managed Care Programs to local businesses and
other agencies by:
scheduling negotiations for contract renewal for agencies under contract,
identifying new opportunities for managed care and EAP service contracts, and
3. continuing training of professional management and clinical staff in the provision of managed care.
To provide ongoing professional development training:
1. to individual staff members in areas identified in performance reviews,
2. to overall clinical staff in areas targeted as center goals (i.e. brief psychotherapy and family therapy), and
3. to business staff, as a group and individually, as agreed upon with center management.
Emergency Services
• To maintain emergency outpatient walk -in services.
• To provide 24 -hour emergency services.
• To work with Kodiak Island Hospital in the provision of short-term inpatient evaluation and care.
• To explore and develop opportunities to expand designated psychiatric hospital beds within our community.
• To provide the court with evaluations for emergency psychiatric admission.
• To provide community disaster intervention.
Evaluation and Diagnosis
• To continue providing evaluation and diagnosis as part of routine intakes.
• To provide psychological evaluation services to students referred by the Kodiak Island Borough School District.
• To provide psychological assessment, as requested, by courts, prospective employers, and other agencies.
Consultation. Training. and Community Education
• To provide staff consultation, intervention, and education services for the Kodiak Island Borough School District.
• To provide consultation and training services to civic groups, organizations, local businesses, and other interested parties.
• To expand the provision of psycho - educational classes and time - limited workshops in conjunction with the Kodiak College.
Financial Mana eg ment
• To improve efficiency and effectiveness of billing and collecting procedures.
• Expanded services from KIB Finance Department to improve the timeliness of financial reporting (monthly balance statements,
cost of services, average fee per hour collected, bad debt expense percentage, etc.) for purposes of maximizing administrative
decision making.
• To improve information management capabilities in clinical, as well as administrative services through the development of a
Local Area Network (LAN) and increased support on the mainframe computer.
• Increase the revenue generation with new and existing sources.
Significant Budget Changes
Two Clinician III positions are being removed from this budget.
Previous Year's Accomplishments
MHC outpatient clinical training in Brief Therapy.
Implementation of regular night clinic.
90
Fl
0
U
H
0
,r
EXPENDITURES
r
F.Y. 1998
Number of Employees
MENTAL HEALTH CENTER
ESTIMATED
PROJECTED
✓tar
APPROVED
F.Y. 1995
Personnel Services
F.Y. 1997
Fringe Benefits
F.Y. 1998
Support Goods and Services
ACTUAL
Travel Expenses
+.r
BUDGET
$701,364
Facilities
$715,940
Supplies
$437,270
Equipment
195,886
Other Support
201,199
Capital Outlay
3,450
Operating Transfers
�r
TOTAL
wo
17,138
27,937
Position:
ar
8,500
32,083
Director
16,000
Clinical Program Director
24,980
Clinician III
16,156
Clinician I
15,751
Operations Manager
7,202
Secretary III
10,200
Clerk/Cashier
5,200
TOTAL
58,924
101,220
i
98,100
9.402
Outpatient -Open Cases
0
Emergency Services Contacts
7.000
b
PERSONNEL
EXPENDITURES
F.Y. 1996
F.Y. 1998
Number of Employees
ACTUAL
ESTIMATED
PROJECTED
F.Y. 1995
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$701,364
$714,046
$715,940
$724,154
$437,270
192,332
195,886
196,970
201,199
118,360
3,450
0
0
0
22,880
17,138
27,937
26,000
23,767
8,500
32,083
15,548
16,000
11,087
24,980
18,274
16,156
19,800
15,751
11,550
7,202
8,849
10,200
6,157
5,200
126,722
58,924
101,220
363,862
98,100
9.402
20.535
0
508
7.000
PERSONNEL
F.Y. 1996
F.Y. 1996
F.Y. 1998
Number of Employees
ACTUAL
ESTIMATED
PROJECTED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
0.50
0.50
0.50
0.40
1.00
1.00
1.00
0.80
8.00
8.00
6.00
3.00
0.00
0.00
3.00
0.00
1.00
0.65
0.50
0.40
1.00
1.00
1.00
0.80
PERFORMANCE INDICATORS
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1998
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
1,160
1,050
1,010
1,100
714
675
710
700
91
1
PROGRAM BUDGET SUMMARY
Program MENTAL HEALTH CENTER FUND - COMMUNITY SUPPORT PROGRAM
Program Description
The Community Support Program component of the KIBMHC will provide a proactive staff to support and train adults
who experience chronic severe mental illness, and persistent and severe emotional disability. The Community Support Program
will also provide individual and family support services to severely emotionally disturbed children and their families. The
services will assist clients in the mainstream activities of managing the symptoms of mental illness, self maintenance, work,
educational and social activities.
Goal
J
To provide a comprehensive and holistic treatment plan enabling each individual to approach his or her highest level of
functioning.
To provide vocational skills and daily living skills focused on independence and normalization.
To provide emergency services.
To provide case management.
Objectives for 1997 -1998
• To provide supported housing services for eligible CSP clients.
• To provide supported work services for eligible CSP clients.
• To maintain a 24 hour on -call emergency contact for CSP clients.
• To maintain current, individualized treatment plans for each client.
• To provide training opportunities relative to treatment plan goals.
• To maintain nursing coverage for eligible CSP clients.
• To provide intensive outreach case management and skills training for homeless, mentally ill individuals.
• To have available ongoing psychiatric consultation and medication review services for all CSP clients.
• To develop and maintain a supportive network of resources within the community that will benefit CSP clients.
Significant Budget Changes
No significant budget changes
Previous Year's Accomplishments
0 Addition of services to severely emotionally disturbed youth and their families.
92
E
�1
H
r
93
COMMUNITY SUPPORT PROGRAM
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACT UAL
ACTUAL
BU DGET
ACTUAL
BUDGET
'
Personnel Services
$335,885
$373,306
$409,080
$405,356
$435,050
Fringe Benefits
106,313
123,343
147,210
130,698
120,070
Support Goods and Services
2,000
0
0
0
24,130
Travel Expenses
2,659
3,089
3,000
3,246
3,000
Facilities
55,010
8,601
11,100
8,655
8,000
Supplies
5,406
3,101
3,900
2,079
6,400
Equipment
5,096
4,583
6,500
3,528
6,500
Other Support
49,650
46,675
67,550
80,282
70,100
Capital Outlay
0
0
0
0
7,000
TOTAL
$562,019
$562,697
$648,340
$633,844
$680,250
PERSONNEL
Number of Employees
Position:
F 1995
F 1996
F.Y. 1997
F .Y. 1998
'
Director
Clinical Program Director
0.5
1.0
0.5
1.0
0.5
1.0
0.3
1.0
Operations Manager
0.0
0.0
0.5
0.4
Secretary III
1.0
1.0
1.0
1.0
'
Case Manager
3.0
3.5
4.0
3.8
Behavioral Specialists
3.0
3.0
3.0
3.0
TOTAL
8.5
9.00
10.0
9.5
PERFORMANCE
INDICATORS
!
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Residential Clients Served
9
9
9
9
Vocational Clients Served
6
8
6
6
Case Management Clients Served
27
37
42
60
Social Skills Clients Served
24
34
38
50
Crises Respite Clients Served
6
6
6
6
Outreach Clients Served
125
135
130
150
r
93
3
PROGRAM BUDGET SUMMARY
Program MENTAL HEALTH CENTER FUND - ALASKA YOUTH INITIATIVE
Program Description
Alaska Youth Initiative (AYI) is a jointly funded program by the Department of Education and the Department of Health
and Social Services to provide individualized wraparound services to youth who are severely emotionally disturbed (SED) and at
significant risk for being placed in an unduly restrictive setting or outside Alaska.
Goal
To prevent SED youth from being placed out of the community or state in an unduly restrictive setting; to develop
individualized wraparound mental health and other needed services for Kodiak Island Borough SED youth and their
families; to maintain a high level of knowledge, skills, and quality therapeutic and support services among the human
service agencies; and to explore the development of additional services as needs arise and/or resources are developed.
Objectives for 1997 -1998
• Screen and evaluate 6 potential youth and their families to determine eligibility for service
• Work collaboratively with community Core Service Team (CST) and the regional AYI Interdepartmental Team
(IDT) to develop an Individualized Family Service Plan (IFSP) for at least three eligible youth
• Provide an initial in- service to all the CST about the AYI and the responsibility of CST members
• Organize and schedule training for CST and AYI workers as needed with at least one training per year provided by
the AYI State Office
• Evaluate the available resources for a youth crisis /respite bed
• Work collaboratively with other community agencies in the development of therapeutic foster homes within the
community be delivering training in therapeutic foster parenting
Significant Budget Changes
This program was previously included in the Mental Health Center budget
0
H
94
ALASKA YOUTH INITIATIVE
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$0
$5,050
$8,540
$8,330
$8,120
Employee Benefits
0
(6)
3,155
2,464
1,950
Travel Expenses
0
1,256
1,500
816
1,270
Facilities
0
0
0
0
0
Supplies
0
0
0
0
820
Other
0
0
125
233
0
TOTAL
$0
$6,300
$13,320
$11,843
$12,160
PERSONNEL
Number of Employees
Position:
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
Case Manager
0
0.2
0.2
0.2
95
1
PROGRAM BUDGET SUMMARY I
Program MENTAL HEALTH CENTER FUND - SCHOOL SERVICES/KIBSD I
Program Description '
The purpose of this program is to provide those mental health services which facilitate the individual student educational
process within the Kodiak Island Borough School District. The lack of these mental health services to students would result in
either their inability or reduced ability to meet educational objective and competencies of the KIBSD. Service categories within
this program fall under the headings of emergency, crisis intervention, evaluative, psychotherapeutic (limited), educational,
consultative and preventative.
Services to the schools are designed to facilitate the educational process for students through matching those needed
services broadly described above with the needs of the individual student. These services are neither intended nor designed to
replace those services offered at the mental health center and which fall outside of the educational setting.
It is also our philosophy to provide an array of integrated mental health services which has the maximum impact on
facilitating the educational process within the limits of the resources available. This will require continuous feedback from
KIBSD staff and communication between KIBSD and the KIBMHC service team.
Goal
To deliver a consistent model of mental health services for use across all age groups within the public school system for
purposes of facilitating the educational goals of the KIBSD; provide professional development to teachers and staff
through in- service and other training in methods for behavioral intervention with students; provide assessment and
evaluation services as requested by staff to assist in determining, developing and implementing the appropriate
educational plan for the specific student for which services are requested; delivery of psychoeducational classes and
groups to students in need at all ages which relate specifically to their academic success by developing both
interpersonal and intrapersonal skill areas; collaboration between professional staff of KIBSD and KIBMHC in the
planning, delivery, and review of services to students where Individual Education Plans are concerned; and provide
consultation to teachers and other staff with regard to specific methods of behavioral intervention or for consultation
with regard to a specific student in possible need of services.
Ojectives for 1997 - 1998
• Within the next school year, develop and deliver a single model for behavioral intervention with students to all '
identified teachers and KIBSD staff through in- service and other training opportunities.
• To develop and deliver a minimum of three new prevention/psychoeducational groups for use in the school or
classroom setting. '
• To develop and implement an improved plan for coordination and delivery of mental health services throughout th e
school system by an identified mental health service team.
Significant Budget Changes
This program was previously included in the Mental Health Center budget I
�I
96 1
SCHOOL SERVICES /KIBSD
Personnel Services
Employee Benefits
Support Goods & Services
Travel Expenses
Facilities
Supplies
Equipment
Other
Capital Outlay
TOTAL
Position:
Director
Clinical Program Director
Clinician III
Clinician I
Operations Manager
Secretary III
Clerk/Cashier
TOTAL
Students served
PERFORMANCE INDICATORS
F.Y. 1995 F.Y. 1996
ACTUAL ACTUAL
I
1
0.0
F.Y. 1997
ESTIMATED
0
5.1
F.Y. 1998
500
97
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$0
$0
$0
$0
$247,500
0
0
0
0
64,630
0
0
0
0
22,890
0
0
0
0
8,500
0
0
0
0
24,980
0
0
0
0
6,550
0
0
0
0
5,000
0
0
0
0
17,700
0
0
0
0
0
$0
$0
$0
$0
$397,750
PERSONNEL
Number of Employees
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
0.0
0.0
0.0
0.3
0.0
0.0
0.0
0.2
0.0
0.0
0.0
1.0
0.0
0.0
0.0
3.0
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.2
PERFORMANCE INDICATORS
F.Y. 1995 F.Y. 1996
ACTUAL ACTUAL
I
1
0.0
F.Y. 1997
ESTIMATED
0
5.1
F.Y. 1998
500
97
PROGRAM BUDGET SUMMARY
Program 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 ages 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.
Objectives for 1997 -1998
• 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
No significant budget changes
it
t
98 1
CHILD CARE ASSISTANCE
Revenues
State of Alaska Grants
Use of Fund Balance
TOTAL
Expenditures
Personnel Services
Employee Benefits
Day Care Subsidy
Support Goods & Services
Capital Outlay
TOTAL
Position:
Local Administrator
REVENUES AND EXPENDITURES
APPROVED
F.Y. 1995 F.Y. 1996 F.Y. 1997 F.Y. 1997 F.Y. 1998
$320,829
$3 19,109
$324,100
$314,059
$310,344
0
0
0
0
870
$320,829
$319,109
$324,100
$314,059
$311,214
TCCB: Families served each month
2
2
$22,585
$25,243
$26,300
$23,851
$24,486
4,950
5,380
4,529
4,729
4,404
280,727
278,736
283,357
276,333
271,657
11,638
9,750
9,914
9,551
10,667
1,240
0
0
0
0
$321,140
7319,110
$324,100
$314,463
$311,214
50
PERSONNEL
Number of Employees
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
0.5
0.5
0.6
0.6
PERFORMANCE INDICATORS
PROGRAM: F.Y. 1995 F.Y. 1996 F.Y. 1997 F.Y. 1998
ACTUAL ACTUAL ESTIMATED PROJECTED
DCAP: Children served each month
59
67
68
68
DCAP: Families served each month
37
40
41
41
TCCB: Children served each month
5
5
5
5
TCCB: Families served each month
2
2
2
2
ARA: Children served each month
8
8
8
8
ARA: Families served each month
4
4
4
4
Block Grant: Children served each month
13
8
8
8
Block Grant: Families served each month
6
3
3
3
All Programs: Children served each month
85
88
89
89
All Programs: Families served each month
49 1
49
50
50
99
PROGRAM BUDGET SUMMARY
Program LAND SALES
Program Description
Manages the Borough's multi- million dollar land and resource asset which includes approximately 44,000 acres of land
containing timber and gravel resources. Oversees the selection, acquisition, retention, and disposition of land and resources.
Goal
To manage lands for the maximum benefit of Borough residents. To provide decision makers with the tools and
information to make informed decisions about the allocation, use, and development of lands and resources.
Objectives for 1997 -1998
• Work with the Planning and Zoning Commission during their Comprehensive Plan update to address which
Borough lands should be retained in Borough ownership (parks, roads, bike trails, fire halls, libraries, and other
public facilities).
• Identify landowners located adjacent to Borough lands that are interested in purchasing portions of these lands.
• Plan and prepare Miller Ridge plan above Selief Lane in an effort to determine sensitive lands and other lands that
should remain in public ownership as well as identify those lands capable and suitable for disposal.
• Prepare Borough Land Sale #13 including tax foreclosed lands and other lands identified for disposal.
• Acquire another block of municipal entitlement lands. Chiniak is an area that has not been patented. The Borough
has previously disposed of land here during previous land sales. These 1,300 acres are also a valuable timber
resource.
• Acquire federal and state permits needed for construction of Near Island Research Facility (NIRF) Building.
• Acquire federal and state permits for Ouzinkie and Larsen Bay small boat harbors and breakwater.
Significant Budget Changes
No significant budget changes.
Previous Year's Accomplishments
0 Performed title and technical work to determine final acreage of Shuyak to be sold to the Exxon Oil Spill Trustee
Council.
0 Negotiated and acquired easement to cross adjacent private property with a sewer line for new hospital construction.
0 Negotiated and acquired easement from adjacent property owner to cross private property with a drainage line for
North Star Elementary School construction.
0 Completed permitting of the Anton Larsen Dock Project.
0 Completed and submitted the KIB Foreign Trade Zone application.
0 Participated and reviewed the Kodiak Island Borough Public Access Atlas.
0 Identified unstable soils and slopes on Miller Ridge.
I
100 1
LAND SALES
$105,644
$114,097
$120,410
$115,297
$111,530
Employee Benefits
REVENUES AND EXPENDITURES
23,047
16,150
22,353
25,380
Contracted Services
195,488
110,654
APPROVED
7,383
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
32,507
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
0
Allocated to Projects
(930)
0
0
Annual Use Permit
$1,250
$1,000
$1,500
$1,000
$1,000
Interest Earnings
16,660
4,905
5,000
0
0
Gravel Sales
34,476
15,020
40,000
129,935
40,000
Principal Payments
183,962
312,769
198,650
195,722
109,800
Interest Payments
95,790
74,477
69,660
67,707
34,700
Fees & Penalties
0
0
0
0
0
Reimbursement -Title Search
0
0
0
0
0
Reimbursement- Attorney Fees
(3,060)
2,336
3,000
1,491
3,000
Other
505
0
20
0
20
Land Leases
2,770
400
4,000
80
2,000
Use of Fund Balance
0
0
0
0
0
TOTAL
$332,353
$410,907
$321,830
$395,936
$190,520
Expenditures
Personnel Services
$105,644
$114,097
$120,410
$115,297
$111,530
Employee Benefits
21,647
23,047
16,150
22,353
25,380
Contracted Services
195,488
110,654
40,000
7,383
9,760
Support Goods & Services
51,648
29,761
104,600
32,507
43,850
Capital Outlay
5,319
1,271
20,670
69,161
0
Allocated to Projects
(930)
0
0
0
0
SUBTOTAL
$378,816
$278,831
$301,830
246,701
- T2 - 4 - 6, -
$190,520
Transfers Out
Buildings & Grounds
$0
$19,000
$20,000
$20,000
$0
Debt Service -Other
(1,095)
2,018
0
0
0
Capital Projects - Borough
670,000
353,000
0
1,040
0
SUBTOTAL
$668,905
$374,018
$20,000
$21,040
$0
TOTAL EXPENDITURES AND
OTHER FINANCING USES
$1,047,721
$652,849
$321,830
$267,741
$190,520
PERSONNEL
Number of Employees
Position: F.Y. 1995 F.Y. 1996 F.Y. 1997 F.Y. 1998
Resource Manager
101
PROGRAM BUDGET SUMMARY
Program BUILDING AND GROUNDS FUNDS
Program Description
The operation and maintenance of Borough parks, as well as other public grounds. Specifically, this includes garbage
pick -up, snow removal, and parks maintenance.
Goal
To maintain Borough -owned or operated parks and other improvements or facilities at an acceptable level.
Objectives for 1997 -1998
• Contract for snow removal for the bike paths.
• Contract with Womens Bay Community Council and Chiniak Community Council for maintenance of Borough
parks in Chiniak and Womens Bays.
Significant Budget Changes
No significant budget changes.
102
BUILDING AND GROUNDS
$297,322
$302,146
$325,622
$336,923
$350,070
KIB Mental Health Center
REVENUES AND EXPENDITURES
68,528
68,080
123,208
75,420
School Buildings
107,433
95,130
APPROVED
115,935
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
37,429
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
$580,590
Interest Earnings
$0
$0
$0
$0
$0
Rents & Royalties - KIB
147,938
148,610
157,480
160,348
178,360
-City of Kodiak
46,740
53,770
57,910
57,910
64,110
-KIBSD
58,584
69,250
74,580
74,580
103,660
-KMXT Public Radio
21,960
25,390
26,960
17,973
0
- Borough Building Annex
8,540
0
0
0
0
- Kodiak Tribal Council
1,708
10,248
0
5,124
5,130
- Apartment Rent for KANA
600
650
0
550
400
-C & RA
400
0
0
0
0
- Mental Health
4,000
8,900
9,100
9,100
41,960
-Day Care Assistance
3,656
3,310
3,560
3,560
3,940
Use of Fund Balance
0
0
0
0
0
Transfers In-General Fund KIB
0
146,340
186,110
186,110
142,570
Transfers In -Land Sales
0
19,000
20,000
20,544
40,460
TOTAL
$294,126
$485,468
$535,700
$535,799
$580,590
Expenditures
Borough Building
$297,322
$302,146
$325,622
$336,923
$350,070
KIB Mental Health Center
50,390
68,528
68,080
123,208
75,420
School Buildings
107,433
95,130
122,000
115,935
114,640
Parks Operation & Maintenance
18,654
22,033
19,998
37,429
40,460
TOTAL
$473,799
$487,836
$535,700
$613,496
$580,590
103
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• Remodel/Upgrade old KMXT space for use by a new user.
• Continue to upgrade carpet and painting on an annual basis for 2 -3 offices per year.
• Begin upgrade of buildings mechanical and electrical systems per the survey completed in 1996.
Significant Budget Changes
Building will require more upgrades and maintenance to meet codes.
104
BOROUGH BUILDING
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGE
ACTUAL
BUDGET
Expenditures
Personnel Services
$26,059
$68,791
$26,367
$49,936
$19,490
Fringe Benefits
7,973
11,201
13,830
14,146
8,550
Contracted Services
2,189
12,675
12,675
12,150
5,000
Support Goods & Services
250,735
193,836
245,750
245,980
269,500
Capital Outlay
10,461
15,969
27,000
14,167
47,530
Operating Transfer -Debt Service Other
(95)
(326)
0
544
0
TOTAL
$297,322
$302,146
$325,622
$336,923
$350,070
PERSONNEL
Number of Employees
Position:
F .Y. 1995
F.Y. 1996
F. 1997
F.Y. 1998
Maintenance Worker
0.5
0.5
0.5
0.5
105
.PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• Completion of the $350,000 grant to upgrade the interior and exterior of the facility.
• Redo sidewalks and review building systems.
Significant Budget Changes
No significant budget changes.
106
MENTAL HEALTH CENTER
Expenditures
Personnel Services
Fringe Benefits
Support Goods & Services
Capital Outlay
TOTAL
EXPENDITURES
F.Y. 1995 F.Y. 1996
APPROVED
F.Y. 1997 F.Y. 1997 F.Y. 1998
TTTTl�TT • /�mii � T riii��i+m
$4,845
$6,469
$5,370
$31,514
$9,750
1,730
1,212
880
9,021
4,260
43,100
60,848
61,830
82,674
61,410
715
0
0
0
0
$50,390
$68,528
$68,080
$123,208
$75,420
107
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• To have all Borough -owned school buildings fully insured for fiscal year 1996 -1997.
Significant Budget Changes
In FY94, the Borough issued a request for proposal for all of our insurance needs, including property insurance. The
Alaska Municipal League /Joint Insurance Association, Inc. was the successful proposer in this process. Their quote for property
insurance for FY97 is approximately $89,000 less than we paid in FY94. Their quote also included reducing our deductible on
Borough owned school buildings from $100,000 to $50,000.
108
SCHOOL BUILDINGS
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
A
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Insurance & Bonding
$88,701
$82,220
$96,700
$90,636
$90,640
Snow Removal and Sanding
18,732
12,910
25,300
25,299
22,000
Capital Outlay
0
0
0
0
2,000
TOTAL
$107,433
$95,130
$122,000
$115,935
$114,640
109
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• To maintain the quality of existing parks at an acceptable level. .�
• Upgrade Centennial Park at the Kodiak High School
Significant Budget Changes
No significant budget changes.
110
PARKS OPERATION AND MAINTENANCE
EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$2,660
$12,294
$15,000
$25,516
$24,500
Fringe Benefits
632
1,581
404
2,360
4,710
Contracted Services
11,225
3,470
1,000
1,310
1,000
Support Goods & Services
4,137
4,008
3,594
8,243
10,250
Capital Outlay
0
679
0
0
0
TOTAL
$18,654
$22,033
$19,998
$37,429
$40,460
III
PROGRAM BUDGET SUMMARY I
Program COASTAL MANAGEMENT - GRANT PROGRAM I
Program Description
The passage of the Alaska Coastal Management Act in 1977 created the opportunity for local governments, rural I
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).
Objectives for 1997 -1998
• 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.
• 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.
Significant Budget Changes
There are no significant budget changes anticipated for this program, unless the ACMP is repealed by the Alaska State
Legislature, with the adoption of pending legislation.
112
I
COASTAL MANAGEMENT
$23,800
$18,130
$20,595
$22,303
$15,000
REVENUES AND EXPENDITURES
25,852
7,506
3,000
2,300
0
Support Services
APPROVED
4,714
F.Y. 1995
F.Y. 1996 F.Y. 1997
F.Y. 1997
F.Y. 1998
1,123
ACT
ACTU BUDGET
ACTUAL
BUDGET
Revenues
0
0
49,300
49,159
State of Alaska Grants
$53,550
$30,350 $80,300
$80,159
$20,000
Federal Grants
5,000
0 0
0
0
TOTAL
$58,550
$30,350 $80,300
$80,159
$20,000
Expenditures
Personnel Services
$23,800
$18,130
$20,595
$22,303
$15,000
Contracted Services
25,852
7,506
3,000
2,300
0
Support Services
7,774
4,714
7,405
6,518
5,000
Capital Outlay
1,123
0
0
0
0
CMG Special Project
0
0
49,300
49,159
0
TOTAL
$58,549
$30,350
$80,300
$80,280
$20,000
113
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• To clean, repair, or create drainage ditches areawide.
Significant Budget Changes
No significant budget changes.
114
WOMENS BAY SERVICE AREA
$585
$1,454
$3,130
$1,274
$3,130
Employee Benefits
REVENUES AND EXPENDITURES
497
300
425
300
Professional Services
0
0
APPROVED
0
F.Y. 1995
F. Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
30,180
A CTUAL
ACTUAL
B
ACTUAL
BUDGET
Revenues
30,000
Grading/Ditching
20,363
54,890
24,290
Property Taxes
$66,099
$66,278
$66,380
$70,079
$70,080
Annual Use Permits
10,000
20,000
20,000
20,000
20,000
State Disaster Relief
247
0
0
0
0
State Shared Revenue
11,321
10,561
12,600
9,459
10,000
Interest Earnings
10,710
11,080
11,500
11,376
11,500
Use of Fund Balance
0
0
0
0
0
TOTAL
$98,377
$107,919
$110,480
$110,914
$111,580
Expenditures
Personnel Services
$585
$1,454
$3,130
$1,274
$3,130
Employee Benefits
178
497
300
425
300
Professional Services
0
0
0
0
0
Snow Removal /Sanding
46,891
29,841
30,000
30,180
30,000
Repairs & Maintenance
12,779
41,703
30,660
77,407
30,000
Grading/Ditching
20,363
54,890
24,290
41,802
26,050
Support Goods & Services
3,249
431
22,100
915
22,100
Transfers Out
0
0
0
0
0
TOTAL
$84,045
$128,816
$110,480
$152,002
$111,580
115
PROGRAM BUDGET SUMMARY
Program SERVICE DISTRICT NO. 1
Program Description
Service District No. 1 provides maintenance service to roads within the district, including snow removal, ditching and
grading.
Goal
To continue to provide maintenance service to roads within the district.
To provide safe and useable roads to district residents.
Objectives for 1997 -1998
• To continue encouraging the Borough to pursue the funds for all the roads in the district.
Significant Budget Changes
The mill rate has been lowered from 1.75 mills to .75 mills for FYI 998. This is being accomplished by budgeting a use
of fund balance of $137,950.
116
SERVICE DISTRICT NO. 1
REVENUES AND EXPENDITURES
Expenditures
Personnel Services
$3,411
$3,819
$4,400
$6,907
APPROVED
Fringe Benefits
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
Snow Removal /Sanding
ACTUAL
A
BUDGET
ACTUAL
BUDGET
Revenues
10,171
2,572
56,030
46,019
100,000
Property Taxes
$77,403
$195,716
$195,000
$200,079
$85,000
Payment in Lieu of Taxes
3,084
3,338
3,300
2,990
3,000
State Shared Revenue
11,174
10,523
10,000
8,018
8,000
Penalties & Interest
13,793
20,309
0
25,614
0
Use of Fund Balance
0
0
220,160
0
137,950
TOTAL
$105,454
$229,886
$428,460
$236,701
$233,950
Expenditures
Personnel Services
$3,411
$3,819
$4,400
$6,907
$5,400
Fringe Benefits
502
613
270
1,404
1,650
Snow Removal /Sanding
63,782
29,008
94,000
54,392
75,000
Repairs & Maintenance
10,171
2,572
56,030
46,019
100,000
Grading/Ditching
13,823
10,738
50,000
11,638
50,000
Support Goods & Services
4,283
104
3,600
1,819
1,900
Capital Outlay
0
0
0
0
0
Operating Transfer - Capital Projects
0
0
220,160
220,160
0
TOTAL
$95,972
$46,854
$428,460
$342,338
$233,950
117
PROGRAM BUDGET SUMMARY
Program SERVICE AREA NO. 2
Program Description
Service Area No. 2 is responsible for water and sewer services in the service area.
Goal
To obtain water and sewer services for this area.
Objectives for 1997 -1998
• 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.
118
SERVICE AREA NO.2
REVENUES AND EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F. Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
($16)
$0
$0
$0
$0
Interest Earnings
0
0
0
169
0
Use of Fund Balance
0
26
500
0
500
TOTAL
($16)
$26
$500
$169
$500
Expenditures
Personnel Services
$0
$0
$0
$0
$0
Support Goods & Services
100
0
500
0
500
TOTAL
$100
$0
$500
$0
$500
119
PROGRAM BUDGET SUMMARY
'
Program MONASHKA BAY ROAD SERVICE AREA
Program Description
,
Monashka Bay Road Service Area is responsible for the road maintenance in the service area.
Goal
t
To maintain, repair, and provide snow removal for roads in the Monashka Bay Road Service Area.
Objectives for 1997 -1998
• 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.
120
MONASHKA BAY ROAD SERVICE AREA
$261
96
$500
210
$500
REVENUES AND EXPENDITURES
9,163
4,864
12,000
7,043
12,000
Repairs & Maintenance
3,405
APPROVED
1,500
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F. Y. 1998
8,500
ACTUAL
ACTU
BUDGET
ACTUAL
BUDG
Revenues
288
650
TOTAL
$23,006
$8,076
Property Taxes
$17,997
$19,011
$19,000
$19,612
$19,620
State of Alaska Grants
0
0
0
0
0
State Revenue Sharing
2,322
2,090
1,680
1,762
1,410
Interest Earnings
2,452
2,770
2,120
3,724
2,120
Other Financing Sources
0
0
0
0
0
TOTAL
$22,771
$23,871
$22,800
$25,098
$23,150
Expenditures
Personnel Services
$261
96
$500
210
$500
Snow Removal/Sanding
9,163
4,864
12,000
7,043
12,000
Repairs & Maintenance
3,405
0
1,500
0
1,500
Grading/Ditching
9,459
3,116
8,500
3,438
8,500
Support Goods & Services
718
0
300
288
650
TOTAL
$23,006
$8,076
$22,800
$10,979
$23,150
121
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• To provide safe and adequate roads.
Significant Budget Changes
No significant budget changes.
122
BAY VIEW ROAD SERVICE AREA
$60
$19
$0
$98
$0
Professional Services
REVENUES AND EXPENDITURES
0
0
0
0
Snow Removal /Sanding
3,292
1,414
2,000
APPROVED
2,350
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
1,000
ACTUAL
ACTUAL
BUDGET
ACTUAL
B
Revenues
Support Goods & Services
1 55
0
310
56
Property Taxes
$4,525
$4,484
$4,110
$4,473
$4,450
State Shared Revenue
918
855
1,000
784
700
Interest Earnings
2 11
248
200
331
2 0 0
TOTAL
$5,654
$5,587
$5,310
$5,587
$5,350
Expenditures
Personnel Services
$60
$19
$0
$98
$0
Professional Services
0
0
0
0
0
Snow Removal /Sanding
3,292
1,414
2,000
1,722
2,350
Repairs & Maintenance
302
110
1,000
598
1,000
Grading/Ditching
1,426
3,734
2,000
0
2,000
Support Goods & Services
1 55
0
310
56
0
TOTAL
$5,235
$5,277
$5,310
$2,474
$5,350
123
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• 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. We will have spent $25,000 on Building, Grounds and
Maintenance for Bayside Fire Station in fiscal year 1997 and propose to spend $38,000 on maintenance for fiscal year 1998. We
are requesting $28,000 from the Kodiak Island Borough toward this.
124
FIRE PROTECTION AREA NO. 1
$72,823
$79,145
$78,940
$77,838
$64,000
Volunteers
REVENUES AND EXPENDITURES
5,745
15,000
9,480
15,000
Fringe Benefits
22,471
25,674
24,890
APPROVED
23,100
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
19,400
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Support Goods & Services
45,304
37,125
183,670
67,773
Property Taxes
$194,178
$207,613
$208,000
$210,892
$209,000
Payment in Lieu of Taxes
2,313
2,503
2,500
2,243
2,500
State Shared Revenue
18,525
19,267
15,000
17,592
15,000
Interest Earnings
16,198
39,357
10,000
34,236
10,000
Other
0
0
0
0
0
Rent
6,000
6,000
6,000
6,000
0
Use of Fund Balance
0
0
100,000
0
228,000
Transfers In
0
0
0
0
0
TOTAL
$237,214
$274,740
$341,500
$270,963
$464,500
Expenditures
Fire Chief
$72,823
$79,145
$78,940
$77,838
$64,000
Volunteers
8,130
5,745
15,000
9,480
15,000
Fringe Benefits
22,471
25,674
24,890
23,264
23,100
Contracted Services
0
0
4,000
309
19,400
Contributions
0
0
0
0
0
Support Goods & Services
45,304
37,125
183,670
67,773
183,000
Capital Outlay
3,535
0
20,000
1,500
145,000
Depreciation
0
0
15,000
0
15,000
Transfers Out
1,258
658
0
1,420
0
TOTAL
$153,521
$148,347
$341,500
$181,584
$464,500
125
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• 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.
126
WOMENS BAY FIRE DEPARTMENT
$0
$1,478
$1,700
$0
$1,700
Fringe Benefits
REVENUES AND EXPENDITURES
1,266
3,000
0
3,000
Professional Services
300
0
300
APPROVED
300
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
41,530
ACTUAL
ACTUAL
BUDGET
ACTUAL
B UDGET
Revenues
Operating Transfers
0
0
0
0
Property Taxes
$41,376
$41,389
$41,840
$43,657
$43,800
State Shared Revenue
3,959
572
590
2,702
590
Interest Earnings
3,097
3,888
3,000
5,104
3,000
Other
129
0
100
50
0
Rent
9,000
9,000
9,000
9,000
9,000
Transfers In
0
0
0
0
0
Use of Fund Balance
0
0
0
0
0
TOTAL
$57,561
$54,849
$54,530
$60,512
$56,390
Expenditures
Personnel Services
$0
$1,478
$1,700
$0
$1,700
Fringe Benefits
1,446
1,266
3,000
0
3,000
Professional Services
300
0
300
0
300
Support Goods & Services
30,856
38,295
41,530
34,940
41,530
Capital Outlay
2,925
2,150
8,000
1,004
9,860
Operating Transfers
0
0
0
0
0
TOTAL
$35,527
$43,189
$54,530
$35,944
$56,390
127
PROGRAM BUDGET SUMMARY
Program 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 minimiz the impact on life and property attributable to fire through the development and implementation of fire
prevention and suppression programs.
Objectives for 1997 -1998
• To obtain contract fire services for the State Airport
Significant Budget Changes
This is a new fund added in FY98
128
AIRPORT FIRE PROTECTION DISTRICT
$0
$0
$0
$0
$0
REVENUES AND EXPENDITURES
0
0
0
0
12,000
Support Goods & Services
0
APPROVED
0
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
$0
ACTUAL
ACTUAL
BUDGET
ACTUAL
B
Revenues
Property Taxes
$0
$0
$0
$0
$12,000
Penalties & Interest
0
0
0
0
0
Miscellaneous - Classified
0
0
0
0
0
Other
0
0
0
0
0
TOTAL
$0
$0
$0
$0
$12,000
Expenditures
Personnel Services
$0
$0
$0
$0
$0
Contracted Services
0
0
0
0
12,000
Support Goods & Services
0
0
0
0
0
TOTAL
$0
$0
$0
$0
$12,000
129
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• To maintain and adequately fund the current street lights throughout Woodland Acres.
Significant Budget Changes
No significant budget changes.
130
WOODLAND ACRES STREET LIGHT AREA
$0
$0
$0
$0
Electricity 5,179
REVENUES AND EXPENDITURES
7,950
5,084
7,950
Capital Outlay 0
0
3,000
0
APPROVED
TOTAL $5,179
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTU
ACTU
BUDG
ACTUAL
BUDGET
Revenues
Property Taxes
$11,333
$12,887
$10,730
$8,834
$10,730
State Revenue Sharing
185
169
220
137
220
Interest Earnings
1,221
1,841
0
2,183
0
TOTAL
$12,739
$14,897
$10,950
$11,155
$10,950
Expenditures
Personnel Services $0
$0
$0
$0
$0
Electricity 5,179
5,041
7,950
5,084
7,950
Capital Outlay 0
0
3,000
0
3,000
TOTAL $5,179
$5,041
$10,950
$5,084
$10,950
131
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• To fund a variety of tourism packages available within the Kodiak Island Borough.
Significant Budget Changes
No significant budget changes.
132
TOURISM DEVELOPMENT
REVENUES AND EXPENDITURES
APPROVED
F.Y. 1995 F.Y. 1996 F.Y. 1997 F.Y. 1997 F.Y. 1998
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues
Bed Tax Revenue $0 $0 $5,000 $11,300 $35,000
Interest Earnings 0 0 0 0 0
TOTAL $0 $0 $5,000 $11,300 $35,000
Expenditures
Contracted Services
$0
$0
$0
$0
$0
Kodiak Convention Bureau
0
0
5,000
0
29,100
Village portion
0
0
0
0
5,000
Accounting Services
0
0
0
0
900
TOTAL
$0
$0
$5,000
$0
$35,000
133
c
PROGRAM BUDGET SUMMARY
Program KODIAK ARTS COUNCIL
Program Description
The Kodiak Arts Council serves the Kodiak Island Borough as a leader and representative in matters that affect the arts,
and works with the Kodiak Island Borough School District and other community agencies to facilitate arts education. The
Kodiak Arts Council facilitates arts education programs and services; presents a Performing Arts Series of touring artists and
local artists and performances; produces theater, dance, music and cultural events; serves local artists and arts organizations;
offers youth arts programs, including summer programs; advocates for arts awareness, development and support; works with
Kodiak's diverse peoples to facilitate cultural development and multi - cultural awareness and preservation; encourages
community understanding, tolerance, unity, and respect through cultural education, participation, and sharing.
Goal
To increase awareness and participation in the Arts; ensure effective education in the Arts; advocate and promote public
and private support of the Arts; provide services to artists, arts organizations, and the community; and define Borough
arts needs and recommend long -range solutions and programs.
Objectives for 1997 -1998
Jl
• 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.
0
134
KODIAK ARTS COUNCIL
REVENUES
AND EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Council Reimbursement
$0
$31,765
$73,300
$69,210
$74,840
TOTAL
$0
$31,765
$73,300
$69,210
$74,840
Expenditures
Personnel Services
$0
$24,182
$56,000
$52,395
$56,000
Employee Benefits
0
7,579
17,300
16,022
17,300
Insurance and Bonding
0
0
0
797
1,540
TOTAL
$0
$31,761
$73,300
$69,214
$74,840
PERFORMANCE INDICATORS
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
ACTUAL
ESTIMATED
ESTIMATED
PROJECTED
Membership
(corporations, businesses, families & individuals)
n/a
n/a
780
795
Audiences:
Community Performances
n/a
n/a
8,800
9,065
Student/School Events
n/a
n/a
6,370
6,500
Classes/Workshops /Exhibits
n/a
n/a
2,150
2,215
135
PROGRAM BUDGET SUMMARY
Program FACILITIES FUND
Program Description
This fund was established with the proceeds from the sale of Shuyak Island. The State of Alaska purchased Shuyak
Island from the Borough for $42,000,000. This money is being set aside and 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 1997 -1998
• The Borough would like to realize a 5.5% rate of return on our investments in FY 1998.
136
FACILITIES FUND
REVENUES AND EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
A C T UAL
BUD
ACTUAL
BUDGET
Revenues
Interest Earnings
$0
$101,983
$510,440
$255,374
$210,710
Proceeds - Shuyak Island
0
8, 000,000
2,194,270
2,194,266
4,000,000
TOTAL
$0
$8,101,983
$2,704,710
$2,449,640
$4,210,710
Expenditures
Support Goods and Services
$0
$0
$2,623,210
$0
$4,025,710
Operating Transfers
0
6,000,0
81,5
81,500
185,0
TOTAL
$0
$6,000,000
$2,704,710
$81,500
$4,210,710
137
DEBT SERVICE FUNDS
1
SCHEDULE OF GENERAL OBLIGATION BOND INDEBTEDNESS
PRINCIPAL AND INTEREST REQUIREMENTS
Outstanding FY 1998 Requirements Outstanding
' Balance Balance
June -30 -1997 Principal Interest June -30 -1998
General Obligation
' School Bonds 1989 $ 4,195,000 $ 945,000 $ 290,677 $ 3,250,000
General Obligation
' Bonds Series 1993 7,480,000 695,000 336,264 6,785,000
General Obligation
' Bonds Series 1994 9,985,000 0 544,710 9,985,000
Total $ 21,660,000 $ 1,640,000 $ 1,171,651 $ 20,020,000
' Under Alaska State Statutes, there is no legal debt limit. The amount of debt outstanding is determined b the residents g g y e is of the
Kodiak Island Borough, and ultimately by the market place.
REVENUE SOURCES AND DEBT SERVICE FUNDS ESTIMATES
STATE REVENUES
' School Debt Reimbursement. AS 14.11.100: State aid for retirement of school construction debt. The state
reimburses the Borough for expenditures on school debt as follows: up to 80% on bonds issued after June 30, 1983; 90% of
bonds issued after December 31, 1981, but before June 30, 1983; school bonds approved between June 30, 1977, and January 1,
' 1982, are reimbursed at 80% of annual costs with a two -year lag, and school debt incurred prior to July 1, 1977, would be
reimbursed at 100% of annual costs with a two -year lag. After fiscal year 1985, the state will reimburse up to 80% debt service
expenditures for school bonds approved by voters after June 30, 1983. The estimated reimbursement for FY97 is $1,645,130.
' 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.
139
PROGRAM BUDGET SUMMARY
Program DEBT SERVICE - EDUCATION
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.
Objectives for 1997 -1998
• To meet all debt service requirements when due, thus avoiding any charges for penalties or interest.
Significant Budget Changes
No new bond issues are envisioned for this fiscal year. No issues have been authorized and are unissued.
Debt per Capita
1,600
1,400
1,200
1,000
800
600
400
200
0
1,560 1,515
1,360
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
140
1,502
DEBT SERVICE - EDUCATION
$1,429
$16,511
$58,480
$2,054
$59,700
Principal Payments
REVENUES
AND EXPENDITURES
Loan Payable - EPA
20,833
20,833
20,840
APPROVED
20,840
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
945,000
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
General Obligation 1993
455,000
625,000
330,000
330,000
State Shared Revenues
1995 Revenue Anticipation
0
0
0
0
School Debt Reimbursement - current
2,445,950
2,422,203
1,575,130
1,586,899
1,569,570
School Debt Reimbursement - 2 yr lag
16,500
0
0
0
0
Alaska Cigarette Tax
69,560
67,616
70,000
71,232
70,000
Interest Earnings
155,824
127,994
105,000
77,107
70,000
Other
0
0
0
25
275,215
Use of Fund Balance
0
0
1,242,070
0
130,870
Transfers In
924,000
924,000
3,016,780
3,016,780
238,540
Proceeds of Long Term Debt
0
0
0
0
0
TOTAL REVENUES
$3,611,834
$
$6,008,980
$4,752,044
$2,078,980
Expenditures
Support Goods and Services
$1,429
$16,511
$58,480
$2,054
$59,700
Principal Payments
Loan Payable - EPA
20,833
20,833
20,840
20,833
20,840
School Bonds - 1989
780,000
835,000
890,000
890,000
945,000
School Bonds - 1991
1,015,000
1,000,000
0
0
0
General Obligation 1993
455,000
625,000
330,000
330,000
350,000
1995 Revenue Anticipation
0
0
0
0
0
Interest Payments
School Bonds - 1989
433,078
379,170
320,940
320,938
258,310
School Bonds - 1991
94,170
36,500
0
0
0
General Obligation - 1993
552,050
409,790
188,060
188,060
169,910
General Obligation - 1994
680,888
544,710
275,215
275,215
275,220
1995 Revenue Anticipation
0
0
0
0
0
Transfers Out
Capital Projects - Borough
1,637,178
0
0
0
0
TOTAL EXPENDITURES
$5,66 9,626
$3,867,514
$2 , 08 3,535
$2,02
$2 , 07 8,980
141
PROGRAM BUDGET SUMMARY
Program DEBT SERVICE - OTHER
Program Description
This department was set up to handle the long -term portion of the accrued vacation of Kodiak Island Borough
employees.
Goal
To always have sufficient funds to cover the long -term portion of the employees' accrued vacations.
Objectives for 1997 -1998
• To have funds available to cover the long -term portion of the employees' accrued vacations.
Significant Budget Changes
No significant budget changes.
142
DEBT SERVICE - OTHER
$0
$0
$9,000
$0
$9,000
Transfers Out:
REVENUES
AND EXPENDITURES
General Fund
0
0
0
APPROVED
0
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Buildings and Grounds
95
326
0
0
Transfers In:
TOTAL EXPENDITURES
$5,666
$326
$9,000
$10,585
General Fund KIB
$11,234
$16,907
$9,000
$0
$9,000
Mental Health Center
0
8,550
0
0
0
Day Care Assistance
0
2,018
0
0
0
Land Sale Fund
0
0
0
1,040
0
Building and Grounds
0
0
0
544
Bayside Fire Station
1,258
658
0
1,420
0
TOTAL TRANSFERS IN
$12,492
$28,132
$9,000
$3,004
$9,000
Expenditures
Employee Benefits
$0
$0
$9,000
$0
$9,000
Transfers Out:
General Fund
0
0
0
9,672
0
Mental Health
4,476
0
0
913
0
Land Sale Fund
1,095
0
0
0
0
Buildings and Grounds
95
326
0
0
0
TOTAL EXPENDITURES
$5,666
$326
$9,000
$10,585
$9,000
143
Debt Service Fund Balance
3,000,000
307,730
118,700
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998
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.
6,556,480
144
CAPITAL PROJECTS FUNDS
PROGRAM BUDGET SUMMARY
Program CAPITAL PROJECTS - BOROUGH VARIOUS, SCHOOL BONDS, AND STATE GRANTS
Program 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.
in
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 1997 -1998
• 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 FY98 projects include:
High School Roof Replacement Design
M Kodiak Middle School Gym Roof
KIB Parking Lot Paving
Chiniak School Exit Roof
Port Lions Basketball Court
i " • Sargent Creek
Peterson School Addition
Unified Fire District Study
Borough Parks
Area -wide Schools Renovation
Fairgrounds Drainage
Port Lions Community Hall Equipment
KIB Waste Management Implementation
Landfill Close- out/Leachate Treatment
Hospital Remodel
Peterson Matching Grant
r
145
$72,800
10,000
30,000
5,700
24,000
70,000
70,000
20,000
26,500
10,000
16,000
10,000
1,630,000
1,000,000
61,505
129,952
$3,186,457
r.
r
H
Capital Projects
Fund 410 - Borough Capital Projects:
Revenues:
Interest Earnings
Manville Settlement
Kodiak Clean Lakes
Chamber of Commerce
Total Revenues
Operating Transfers In:
General Fund
Land Sales
Facilities Fund
Debt Service
Service District No. 1
Major Maintenance
Total Operating Transfers In
Total Revenues
Projects:
FY 1997 Completed
Budget Projects
$1,054,278
29,000
96,124
50,000
$1,229,402
373,700
318,604
0
1,379,218
220,160
107,507
$2,399,189
$3,628,591
$332,966
29,000
96,124
50,000
$508,090
373,700
318,604
0
279,840
220,160
107,507
$1,299,811
$1,807,901
FY 1998
Additions
$36,000
0
0
0
$36,000
500,000
0
185,000
0
0
0
$685,000
$721,000
Total
Project Cost
$757,312
0
0
0
$757,312
500,000
0
185,000
1,099,378
0
0
$1 ,784,378
$2,541,690
2 Auditorium - Work of Art
$33,090
$33,090
$0
$0
6 Asbestos Removal
71,000
71,000
0
0
16 New Parks
113,210
113,210
0
0
33 High School Roof Maintenance
72,576
72,576
0
0
66 Selief Lane Drainage
7,030
7,030
0
0
74 Street Signs
34,000
34,000
0
0
78 H.S. Library Roof Repair
35,000
0
0
35,000
79 Crab Analog Report
10,000
0
0
10,000
80 H.S. Parking Lot Repair
45,000
0
0
45,000
82 Anton- Larsen Road Ext.
21
21
0
0
85 Village Metals Removal
150,000
0
0
150,000
86 KIB Oil Tank Replacement
100,000
100,000
0
0
96 Clean Lakes
96,124
96,124
0
0
98 Borough Bldg Parking Lot
45,000
45,000
0
0
100 Main Elementary Steps
21,800
21,800
0
0
105 Anton Larsen Dock
140,000
0
0
140,000
109 Fisheries Development
50,000
0
0
50,000
110 KIB Recreation Facilities
400,000
0
0
400,000
114 State Airport Improvements
11,000
0
0
11,000
115 Chiniak Tsunami Siren
30,000
0
0
30,000
116 Old Harbor Exterior Paint
45,000
45,000
0
0
117 Heliopad Striping
3,000
0
0
3,000
121 New Ambulance Purchase
12,000
0
6,000
18,000
125 High School Locker Room
51,000
0
0
51,000
126 Akhiok Carpet Repair
13,557
13,557
0
0
127 Akhiok School Painting
20,164
20,164
0
0
128 Peterson Addition (Match)
70,000
0
0
70,000
129 High School Rooms
6,000
6,000
0
0
130 East Elementary Doorways
4,200
0
0
4,200
131 Little League Fencing
21,366
21,366
0
0
132 City Library/Alaska Room
16,000
0
0
16,000
133 Red Cross Building Repairs
12,000
0
0
12,000
135 Northstar School Enhancements
79,000
0
0
79,000
144 Ouzinkie School /Artwork
6,600
0
0
6,600
145 Computer Software Acquisition
300,000
0
350,000
650,000
146 BMX Bike Trail
20,000
0
0
20,000
148 High School Sidewalks
28,000
0
0
28,000
149 Kodiak Middle School Bus Ramp
4,700
0
0
4,700
150 Borough Building Repairs (KMXT)
33,000
0
0
33,000
151 Chiniak Teacherage
90,000
0
0
90,000
162 SD #1 Gravel Resurfacing
220,160
0
0
220,160
continued on page 148...
146
.ft
no
r-
am
U0
s
Previous Year's
Expenditures
Budgeted
FY 1998
Budgeted
FY 1999
Budgeted
FY 2000
Budgeted Budgeted
FY 2001 FY 2002
$414,865
$342,447
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$414,865
$342,447
$0
$0
$0
$0
0
$500,000
0
0
0
0
0
0
0
0
0
0
0
185,000
0
0
0
0
1,379,218
(279,840)
0
0
0
0
220,160
(220,160)
0
0
0
0
0
0
0
0
0
0
$1,599,378
$185,000
$0
$0
$0
$0
$2,014,
$527,447
$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
0
0
0
0
0
0
0
0
0
14,177
20,823
0
0
0
0
0
10,000
0
0
0
0
28,954
16,046
0
0
0
0
0
0
0
0
0
0
111,414
38,586
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
134,179
5,821
0
0
0
0
0
50,000
0
0
0
0
334,959
65,041
0
0
0
0
0
11,000
0
0
0
0
27,755
2,245
0
0
0
0
0
0
0
0
0
0
0
3,000
0
0
0
0
0
18,000
0
0
0
0
46,840
4,160
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,339
68,661
0
0
0
0
0
0
0
0
0
0
0
4,200
0
0
0
0
0
0
0
0
0
0
11,465
4,535
0
0
0
0
709
11,291
0
0
0
0
29,886
49,114
0
0
0
0
0
6,600
0
0
0
0
378,558
230,726
40,716
0
0
0
3,749
16,251
0
0
0
0
1,883
26,117
0
0
0
0
0
4,700
0
0
0
0
9,723
23,277
0
0
0
0
93,742
(3,742)
0
0
0
0
246,068
(25,908)
0
0
0
0
147
148
FY 1997
Completed
FY 1998
Total
Budget
Projects
Additions
Project Cost
Capital Projects
Fund 410 - Borough Capital Projects:
...Continued from page 146
152 High School Roof Replacement Design
0
0
72,800
72,800
153 Kodiak Middle School Gym Roof
0
0
10,000
10,000
154 KIB Parking Lot Paving
0
0
30,000
30,000
155 Chiniak School Exit Roof
0
0
5,700
5,700
156 Port Lions Basketball Court
0
0
24,000
24,000
157 Sargent Creek
0
0
70,000
70,000
Peterson Additional State Match
0
0
70,000
70,000
158 Unified Fire Service District Study
0
0
20,000
20,000
159 Borough Parks
0
0
26,500
26,500
160 Area -wide Schools Renovation
0
0
10,000
10,000
161 Fairgrounds Drainage
0
0
16,000
16,000
163 Port Lions Community Hall Equipment
0
0
10,000
10,000
Transfers Out - Fund 420
246,461
246,461
0
0
Transfers Out - Fund 425
830,532
830,532
0
0
Transfers Out - Fund 430
31,000
31,000
0
0
Total Borough Projects
$3,628,591
$1,807,931
$721,000
$2,541,660
148
�i
i
Previous Year's
Expenditures
0
0
0
' 0
0
440
0
0
0
0
0
1 0
0
0
0
' $1,198,547
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
FY 1998
FY 1999
FY 2000
FY 2001
FY 2002
72,800
0
0
0
0
10,000
0
0
0
0
30,000
0
0
0
0
5,700
0
0
0
0
24,000
0
0
0
0
69,560
0
0
0
0
70,000
0
0
0
0
20,000
0
0
0
0
26,500
0
0
0
0
10,000
0
0
0
0
16,000
0
0
0
0
10,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$1,302,397
$0 $0
149
$0
$0
KODIAK ISLAND BOROUGH
KODIAK ISLAND BOROUGH
CAPITAL
IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: High School Library Roof Repair
Fund: 410
Project #78
Project Category: Educational Facilities
Schedule of Project Cost:
I Fund: 410
Department: 462
Project Description: Repair and replacement of sections of roof located over current high school library.
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$10,000
$0
$10,000
Administration
$1,750
$962
$788
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
Construction
Construction
$31,500
813,215
$18,285
Equipment
Equipment
Other Services
Other Services
Contingency
Contingency
$1,750
$0
$1,750
Overhead
Overhead
TOTALS
$10,000
$0
$10,000
TOTALS
$35,000
$14,177
$20,823
$0
s0
$0
s0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Crab Analog Report
Project #79
Project Category: Economic Development
Fund: 410
Department: 463
Description of Project: Studies for enhancement of crab stocks to relate to higher returns for commercial fishing industry.
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$10,000
$0
$10,000
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
$10,000
$0
$10,000
$0
80
$0
s0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
150
151
KODIAK ISLAND BOROUGH
CAPITAL
IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: High School Parking Lot Repair
Project #80
Project Category: Educational Facilities
Fund: 410
Department: 464
Project Description: Repair of various potholes, cracks, and curbs in the high school parking lot.
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
55,000
$3,185
$1,815
Land
Site Investigation
Design Services
Construction
$40,000
$25,769
$14,231
Equipment
Other Services
$20,000
s0
$20,000
Contingency
Overhead
TOTALS
$45,000
$28,954
$16,046
s0
s0
s0
s0
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 1997 -98 THROUGH 2001 -02
Project Title: Village Metals Removal
JProject #85
Project Category: Public Facility
Fund: 4 10
Department: 471
Project Description: This project is the first phase of removing metals from villages.
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$10,000
$8,637
$1,363
Land
Site Investigation
Design Services
Construction
$120,000
S102,777
$17,223
Equipment
Other Services
$20,000
s0
$20,000
Contingency
Overhead
TOTALS
$150,000
$111,414
538,586
s0
s0
s0
S0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
151
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
KODIAK ISLAND BOROUGH
Project Title: Fisheries Development
CAPITAL IMPROVEMENTS PROGRAM
Project Category: Economic Development
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Anton Larsen Dock
Description of Project: Start-up funds for future fisheries projects.
Schedule of Project Cost:
Estimated
Project #105
Project Category: Public Facility
1998 -99
1999 -2000
2000 -01
I Fund: 410
Department: 482
Project Description: Repair of Anton Larsen dock due to sinkage
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
$0
Total Cost
Expenditures
Land
Administration
$2,500
$2,196
$304
Site Investigation
Land
Design Services
Site Investigation
Construction
$40,000
Design Services
$1,000
$507
$493
Equipment
Construction
$125,000
$120,576
$4,424
Other Services
Equipment
$11,000
$10,900
$100
Contingency
Other Services
Overhead
Contingency
$500
$0
$500
TOTALS
$50,000
Overhead
$50,000
$0
$0
$0
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
TOTALS
$140,000
$134,179
$5,821
SO
SO
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue
Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Fisheries Development
Project #109
Project Category: Economic Development
Fund: 410
Department: 637
Description of Project: Start-up funds for future fisheries projects.
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$10,000
$0
$10,000
Land
Site Investigation
Design Services
Construction
$40,000
$0
$40,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$50,000
$0
$50,000
$0
$0
$0
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
i
152
1
u
J
C
6
1
1
t
KODIAK ISLAND BOROUGH
KODIAK ISLAND BOROUGH
CAPITAL
IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: KIB Recreation Facilities
Fund: 410
Project #110
Project Category: Recreational Facilities
Schedule of Project Cost:
Fund: 410
Department: 638
Description of Project: To design & complete ballfields on a former landfill site
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$1,000
$0
S1,000
Administration
$50,000
S37,116
$12,884
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
$10,000
$3,756
$6,244
Construction
$10,000
$0
$10,000
Construction
$338,000
$293,207
$44,793
Equipment
Equipment
$2,000
$880
$1,120
Other Services
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
$11,000
$0
SI1,000
TOTALS
$400,000
$334,959
$65,041
SO
$0
$0
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: State Airport Improvements
Project #114
Project Category: Transportation
Fund: 410
Department: 642
Description of Project: Repairs to float plane ramp
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$1,000
$0
S1,000
Land
Site Investigation
Design Services
Construction
$10,000
$0
$10,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$11,000
$0
SI1,000
SO
S0
$0
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
153
J
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Chiniak Tsunami Siren
Project #115
Project Category: Emergency Preparedness
I Fund: 410
Department: 643
Description of Project: Install two sirens to provide tsunami warning coverage to the entire community
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$4,000
$3,038
$962
Land
Site Investigation
Design Services
Construction
$3,000
SO
53,000
Equipment
526,000
$24,717
$1,283
Other Services
Contingency
Overhead
TOTALS
$30,000
527,755
$2,245
SO
SO
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Heliopad Striping
Project #117
Project Category: Health
Fund: 410
Department: 645
Description of Project: Paint Stripes on heliopad
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
$3,000
SO
53,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$3,000
$0
$3,000
$0
SO
$0
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
154
I
li
C
I
i
t
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: New Ambulance Purchase
Project #121
Project Category: Health
Fund: 410
Department: 647
Description of Project: Savings for the purchase of a new ambulance
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
1998 -99
Total Cost
Expenditures
2001 -02
Total Cost
Expenditures
Administration
Administration
$4,500
$4,444
S56
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
Construction
Construction
$46,000
S42,016
$3,984
Equipment
S18,000
$0
$18,000
Equipment
$500
5380
$120
Other Services
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
S18,000
$0
$18,000
SO
$0
$0
SO
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 1997 -98 THROUGH 2001 -02
Project Title: High School Locker Room
I Project #125
Project Category: Education
I Fund: 410
Department: 650
Description of Project: Replace damaged flooring with ceramic tile
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$4,500
$4,444
S56
Land
Site Investigation
Design Services
Construction
$46,000
S42,016
$3,984
Equipment
$500
5380
$120
Other Services
Contingency
Overhead
TOTALS
$51,000
546,840
54,160
SO
SO
$0
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
155
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
KODIAK ISLAND BOROUGH
Project Title: East Elementary Doorways
CAPITAL IMPROVEMENTS PROGRAM
Project Category: Education
FISCAL
YEAR 1997 -98 THROUGH 2001 -02
Project Title: Peterson
Addition Match
Estimated
Project #128
Project Category: Education
1998 -99
1999 -2000
Fund: 410
Department: 653
Description of Project:
Design funds
Expenditures
Schedule of Project
Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Land
Administration
Land
$5,687
51,339
$4,348
Site Investigation
Design Services
Design Services
Construction
$40,000
$0
$40,000
Construction
$24,313
$0
$24,313
Other Services
Equipment
Contingency
Other Services
Overhead
Contingency
TOTALS
$4,200
SO
$4,200
Overhead
SO
$0
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
TOTALS
570,000
51,339
$68,661
$0
SO
$0
SO
Cost Beyond 5 -Year Program: None
Source of Funding:
General Revenue Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: East Elementary Doorways
Project #130
Project Category: Education
I Fund: 410
Department: 655
Description of Project: Installation of new entry door and associated materials
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$200
$0
$200
Land
Site Investigation
Design Services
Construction
$4,000
$0
$4,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$4,200
SO
$4,200
SO
SO
$0
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
r
0
156
fl
1
,xz
':1
KODIAK ISLAND BOROUGH
KODIAK ISLAND BOROUGH
CAPITAL
IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: City Library /Alaska Room
Fund: 410
Project #132
Project Category: Education
Schedule of Project Cost:
Fund: 410
Department: 657
Description of Project: Contribution to the City of Kodiak to aid in the remodel of the city library
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$1,000
$120
$880
Administration
$1,000
$0
$1,000
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
Construction
S11,000
$589
S10,411
Construction
$10,000
$7,316
52,684
Equipment
Equipment
$5,000
$4,149
5851
Other Services
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
$12,000
$709
$11,291
TOTALS
S16,000
$11,465
$4,535
SO
SO
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Red Cross Building Repairs
Project #133
Project Category: Health
Fund: 410
Department: 658
Description of Project: Complete ADA accessibility with driveway and ramp
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$1,000
$120
$880
Land
Site Investigation
Design Services
Construction
S11,000
$589
S10,411
Equipment
Other Services
Contingency
Overhead
TOTALS
$12,000
$709
$11,291
SO
50
SO
$O
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
157
KODIAK ISLAND BOROUGH
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Northstar School Enhancements
Project Category: Educational Facilities
Project #135
Project Category: Education
Description of Project: Provide artwork per A.S. 35.27.010 (Public Buildings)
Fund: 410
Department: 660
Description of Project: Complete play area turf and extend safety fence
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$6,600
$0
Administration
$10,000
$8,111
$1,889
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
Construction
Construction
$35,000
$21,775
$13,225
Equipment
Equipment
Other Services
Other Services
$34,000
$0
$34,000
Contingency
Contingency
Overhead
Overhead
TOTALS
$6,600
$0
TOTALS
$79,000
$29,886
$49,114
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Ouzinkie School Artwork
Project #144
Project Category: Educational Facilities
Fund: 410
Department: 661
Description of Project: Provide artwork per A.S. 35.27.010 (Public Buildings)
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$6,600
$0
$6,600
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
$6,600
$0
$6,600
$0
s0
50
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Funding
Operating Budget Effect: None
I
W"
I
158
Ij
d
t
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Computer Software Acquisition
Project #145
Project Category: Public Facilities
I Fund: 410
Department: 662
Description of Project: Acquire computer software for all Borough operations
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$4,000
$3,749
$251
Land
Site Investigation
Design Services
Construction
$16,000
$0
$16,000
Equipment
$650,000
5378,558
8230,726
540,716
Other Services
Contingency
Overhead
TOTALS
$650,000
$378,558
5230,726
540,716
80
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: BMX Bike Trail
Project #146
Project Category: Recreational Facilities
Fund: 410
Department: 663
Description of Project: Provide bike trail for public use
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$4,000
$3,749
$251
Land
Site Investigation
Design Services
Construction
$16,000
$0
$16,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$20,000
$3,749
$16,251
SO
SO
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
159
I
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
KODIAK ISLAND BOROUGH
Project Title: Kodiak Middle School Bus Ramp
CAPITAL IMPROVEMENTS PROGRAM
Project Category: Educational Facilities
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: High School Sidewalks
Description of Project: Construction of a bus ramp at the middle school
Schedule of Project Cost:
JProject #148
Project Category: Education
1997 -98
1998 -99
I Fund: 410
Department: 664
Description of Project: Construction of sidewalks for the high school building
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Administration
Total Cost
Expenditures
$470
Administration
$2,800
$1,471
$1,329
Site Investigation
Land
Design Services
$282
Site Investigation
$282
Construction
$3,760
$0
Design Services
$1,680
$0
$1,680
Equipment
$188
$0
$188
Construction
$22,400
$412
$21,988
Equipment
$1,120
$0
$1,120
Other Services
Overhead
Contingency
TOTALS
$4,700
SO
$4,700
$0
$0
$0
SO
Overhead
Source of Funding: General Revenue Funding
Operating Budget Effect: None
TOTALS
$28,000
$1,883
$26,117
$0
SO
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Kodiak Middle School Bus Ramp
Project #149
Project Category: Educational Facilities
Fund: 410
Department: 665
Description of Project: Construction of a bus ramp at the middle school
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$470
$0
$470
Land
Site Investigation
Design Services
$282
$0
$282
Construction
$3,760
$0
$3,760
Equipment
$188
$0
$188
Other Services
Contingency
Overhead
TOTALS
$4,700
SO
$4,700
$0
$0
$0
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
0
160
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17,
KODIAK ISLAND BOROUGH
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Borough Building Repairs (KMXT)
Project #150
Project Category: Public Facilities
Department: 667
I Fund: 410
Department: 666
Description of Project: Remodel prior KMXT offices into KIB computer training area
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Expenditures
Total Cost
Expenditures
Administration
$800
Administration
$3,300
$787
$2,513
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
$1,980
$0
$1,980
Construction
$89,200
Construction
$26,400
$8,936
$17,464
Equipment
Equipment
$1,320
$0
$1,320
Other Services
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
$90,000
TOTALS
$33,000
$9,723
$23,277
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Chiniak Teacherage
Project #151
Project Category: Educational Facilities
I Fund: 410
Department: 667
Description of Project: Construct modular building for teacher resident in Chiniak
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$800
$732
$68
Land
Site Investigation
Design Services
Construction
$89,200
$93,010
($3,810)
Equipment
Other Services
Contingency
Overhead
TOTALS
$90,000
$93,742
($3,742)
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
1 0perating Budget Effect: None
161
�
I
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: High School Roof Replacement Design JProject
#152
Project Category: Educational Facilities
Fund: 410
Department: 668
Description of Project: Design replacement for high school roof
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$2,800
$0
$2,800
Land
Site Investigation
Design Services
Construction
$70,000
$0
$70,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$72,800
$0
$72,800
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Kodiak Middle School Gym Roof
Project #153
Project Category: Educational Facilities
Fund: 410
Department: 669
Description of Project: Repair roof over gymnasium at middle school
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$1,000
$0
$1,000
Land
Site Investigation
Design Services
Construction
$9,000
$0
$9,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$10,000
$0
$10,000
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
162
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1
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KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: KIB Parking Lot Paving
JProject #154
Project Category: Public Facilities
Fund: 410
Department: 670
Description of Project: Pave parking lot of Borough Building
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$2,000
$0
82,000
Land
Site Investigation
Design Services
Construction
$28,000
$0
$28,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$30,000
s0
$30,000
s0
s0
so
s0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Chiniak School Exit Roof
Project #155
Project Category: Educational Facilities
I Fund: 410
Department: 671
Description of Project: Repair Chiniak school roof
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$700
$0
6700
Land
Site Investigation
Design Services
Construction
$5,000
$0
$5,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$5,700
$0
$5,700
s0
$0
s0
s0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
163
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Port Lions Basketball Court
Project # 156
Project Category: Educational Facilities
I Fund: 410
Department: 672
Description of Project: Construct basketball court at Port Lions school
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999-2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$4,000
$0
$4,000
Land
Site Investigation
Design Services
Construction
$20,000
SO
$20,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$24,000
$0
$24,000
SO
SO
SO
S0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Sargent Creek
Project #157
Project Category: Public Facilities
Fund: 410
Department: 673
Description of Project: Repair river erosion to protect the Womens Bay firehouse
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1995 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$5,000
$440
$4,560
Land
Site Investigation
Design Services
Construction
$65,000
$0
$65,000
Equipment
Other Services
Contingency
Overhead
TOTALS
S70,000
S440
$69,560
$0
SO
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
164
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it
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Peterson Addition State Match
Project #
Project Category: Educational Facilities
Fund: 410
Department:
Description of Project: Continue addition at Peterson School; matching state funds
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$20,000
$O
$20,000
Land
Site Investigation
Design Services
Construction
570,000
$0
$70,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$70,000
$0
$70,000
$0
$0
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Unified Fire Service District Study
Project # 158
Project Category: Public Safety
I Fund: 410
Department: 674
Description of Project: Feasibility study of combining fire districts
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$20,000
$O
$20,000
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
$20,000
$0
820,000
SO
$O
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
165
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Borough Parks
I Project #159
Project Category: Recreational Facilities
Fund: 410
Department: 675
Description of Project: Continue renovation of Borough parks
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$6,500
$0
$6,500
Land
Site Investigation
Design Services
Construction
$20,000
$0
$20,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$26,500
SO
$26,500
$0
SO
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Area -wide Schools Renovation
Project # 160
Project Category: Educational Facilities
Fund: 410
Department: 676
Description of Project: Renovation of building on Egan Way for Area -wide Schools
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$1,000
$0
$1,000
Land
Site Investigation
Design Services
Construction
$9,000
$0
$9,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$10,000
$0
$10,000
SO
$0
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
J
F_
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1
166
1
1
1
1
1
n
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Fairgrounds Drainage
Project #161
Project Category: Recreational Facilities
I Fund: 410
Department: 677
Description of Project: Construct drainage system for fairgrounds
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$3,000
$0
$3,000
Land
Site Investigation
Design Services
Construction
$13,000
$0
$13,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$16,000
$0
$16,000
$0
SO
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Service District No. 1 Gravel Resurfacing
Project #162
Project Category: Public Facilities
I Fund: 410
Department: 678
Description of Project: Resurface roads in Service District No. 1
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$0
$90
(S90)
Land
Site Investigation
Design Services
Construction
$220,160
$245,978
($25,818)
Equipment
Other Services
Contingency
Overhead
TOTALS
$220,160
$246,068
($25,908)
$0
SO
SO
$0
Cost Beyond 5 -Year Program: None
Source of Funding: Transfer from Service District No. I
Operating Budget Effect: None
167
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Port Lions Community Hall Equipment
Project #163
Project Category: Public Facilities
I Fund: 410
Department: 679
Description of Project: Provide equipment
for the community hall
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$1,000
$0
$1,000
Land
Site Investigation
Design Services
Construction
Equipment
59,000
$0
$9,000
Other Services
Contingency
Overhead
TOTALS
$10,000
$0
$10,000
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
168
Capital Projects
Fund 420 - School Bond Projects:
Revenues:
Interest Earnings
Proceeds of 1986 Bonds
Proceeds of 1993 Bonds
Proceeds of 1994 Bonds
Transfers In - Fund 410
Total Revenues
Projects:
39 Peterson Elementary
93 Northstar Elementary
94 Ouzinkie School Remodel
Transfer to Fund 300
Total Bond Projects
FY 1997 Completed
Budget Projects
FY 1998
Additions
Total
Project Cost
$603,195
$221,455
$0
$381,740
419,600
0
0
419,600
4,622,512
4,622,512
0
0
4,858,898
4,858,898
0
0
246,461
246,461
0
0
$10,750,666
$9,949,326
$0
$801,340
$751,340
$0
$751,340
8,380,000
8,380,000
0
0
1,569,326
1,569,326
0
0
50,000
0
0
50,000
$10,750,666
$9,949,326
$0
$801,340
170
Previous Year's
Expenditures
Budgeted
FY 1998
Budgeted
FY 1999
Budgeted
FY 2000
Budgeted Budgeted
FY 2001 FY 2002
$266,823
$114,917
$0
$0
$0
$0
419,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$686,423
$114,917
$0
$0
$0
$0
$928,650
($177,310)
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
50,000
0
0
0
0
0
$978,650
($177,310)
$0
$0
$0
$0
171
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Peterson Elementary
JProject #39
Project Category: Educational Facilities
Fund: 420
Department: 501
Description of Project: This project will upgrade Peterson Elementary School
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$72,860
$402,965
($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
$928,650
($177,310)
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: 1986 Bond Issue
Operating Budget Effect: Increased maintenance efficiency should result in minimal annual maintenance. This project
combines two funding sources, 1986 Bond Issue for $580,000 and federal grant for $3,740,690. Total project costs $4,320,690.
172
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174
FY 1997
Completed
FY 1998
Total
Budget
Projects
Additions
Project Cost
Capital Projects
Fund 425 - Hospital Bonds:
Revenues:
Interest Earnings
$893,781
$0
$0
$893,781
Proceeds of 1993 Bonds
4,528,470
0
0
4,528,470
Proceeds of 1994 Bonds
4,757,749
0
0
4,757,749
Revenue Anticipation Notes
3,000,000
0
0
3,000,000
Signet Loan Proceeds
3,926,046
0
0
3,926,046
Murdock Charitable Trust
250,000
0
0
250,000
Transfer from KIH
0
0
0
0
Total Revenues
$17,356,046
$0
$0
$17,356,046
Transfer in Fund 410
$830,532
0
0
830,532
Transfer in Fund 440
2,800,000
0
0
2,800,000
Transfer in Fund 540
2,500,000
0
0
2,500,0
Total Revenues/Transfers
$23,486,578
$0
$0
$23,486,578
Projects:
95 Kodiak Island Hospital
21,486,578
0
0
21,486,578
Transfer Out - Fund 300
2,000,000
0
0
2,000,000
$23,486,578
$0
$0
$23,486,578
174
Previous Year's
Expenditures
Budgeted
FY 1998
Budgeted
FY 1999
Budgeted
FY 2000
Budgeted
FY 2001
Budgeted
FY 2002
$1,094,859
($201,078)
$0
$0
$0
$0
4,528,470
0
0
0
0
0
4,757,747
2
0
0
0
0
3,000,000
0
0
0
0
0
3,926,046
0
0
0
0
0
0
250,000
0
0
0
0
0
0
0
0
0
0
$17,307,122
$48,924
$0
$0
$0
$0
830,532
0
0
0
0
0
2,800,000
0
0
0
0
0
2, 5 0 0,000
0
0
0
0
0
$23,437,654
$48,924
$0
$0
$0
$0
19,712,988 1,773,590 0 0 0
2,000,000 0 0 0 0
$21,712,988 $1,773,590 $0 $0 $0
0
0
$0
175
�� I
176
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Kodiak Island Hospital
Project #95
Project Category: Healthcare Facilities
Fund: 425
Department: 540
Description of Project: Remodel of Kodiak Island Hospital
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$450,000
$439,390
$10,610
Land
Site Investigation
Design Services
$2,030,000
$2,029,831
$169
Construction
$19,001,578
$17,238,867
$1,762,711
Equipment
$5,000
$4,900
$100
Other Services
$0
$0
Contingency
$0
$0
Overhead
Transfer Out
TOTALS
$21,486,578
$19,712,988
$1,773,590
SO
$0
$0
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Obligation Bonds
Operating Budget Effect: None
176
Capital Projects
Fund 426 -Near Island Research
Revenues:
State of Alaska
Federal Grant
Revenue Bonds
Advance Lease Payment
Interest Earnings
Transfers In - Fund 276
Projects:
124 Near Island Research Facility
FY 1997 Completed
Budget Projects
FY 1998
Additions
Total
Project Cost
$3,000,000
$0
$0
$3,000,000
465,000
0
0
$465,000
8,000,000
0
0
$8,000,000
0
0
3,000,000
$3,000,000
0
0
235,000
$235,000
6,000,000
0
0
$6,000,000
$17,465,000
$0
$3,235,000
$20,700,000
$17,465,000
$0
$3,235,000
$20,700,000
178
Previous Year's
Expenditures
Budgeted
FY 1998
Budgeted
FY 1999
Budgeted
FY 2000
Budgeted Budgeted
FY 2001 FY 2002
$0 $3,000,000
190,917 $274,083
0 $8,000,000
0 $3,000,000
215,074 $19,926
6,000,000 $0 0 0 0 0
$6,405,991 $14,294,009 $0 $0 $0 $0
$3,178,667 $15, $2,21 7,286
$0 $
$0
179
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Near Island Research Facility
Project #124
Project Category: Education
Fund: 426
Department: 801
Description of Project: To build a state -of -the -art marine research center; space will be leased to various federal, state, and
private agencies and organizations.
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$500,000
$217,149
$230,000
$52,851
Land
Site Work
Design Services
$2,100,000
$1,635,233
$432,767
$32,000
Construction
$17,500,000
$1,258,720
$14,441,280
$1,800,000
Equipment
$100,000
$67,565
$0
$32,435
Other Services
$500,000
$0
$200,000
$300,000
Contingency
Overhead
TOTALS
$20,700,000
$3,178,667
$15,304,047
$2,217,286
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: Transfer in from facilities fund
Operating Budget Effect: None
180
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182
FY 1997
Completed
FY 1998
Total
Budget
Proje
Additions
Project C ost
Capital Projects
Fund 430 -State Capital Grants
Revenues:
Salonie Creek Rifle Range
$98,182
$0
$0
$98,182
Selief Lane
75,000
75,000
0
0
Bayside Expansion
150,000
150,000
0
0
DHSS (CSP Grant)
350,000
350,000
0
0
DHSS Planning Grant
40,000
0
0
40,000
Smokey's Landfill Grant
223,857
223,857
0
0
DOE Energy Grant/KIH
36,079
36,079
0
0
Ouzinkie Trails /DNR
75,000
0
0
75,000
Island Lake Creek Trail
145,000
0
0
145,000
Monashka Bay End of Road
105,000
0
0
105,000
EVOSTC Funding
250,000
0
0
250,000
Clean Water Grant/DEC
40,000
0
0
40,000
KIB Waste Management Implementation
0
0
1,630,000
1,630,000
Landfill Closeout/Leachate Treatment
0
0
1,000,000
1,000,000
DOA/Peterson Matching Grant
141,603
0
129,952
271,555
Hospital Remodel (Grant #1)
500,000
500,000
0
0
Hospital Remodel (Grant #2)
0
0
61,505
61,505
Interest Earnings
338,310
0
0
338,310
Operating Transfers:
General Fund
24,000
0
0
24,000
Land Sale
83,508
0
0
83,508
Fund 410
31,000
31,000
0
0
Total Revenues /Transfers In
$2,706,539
$1,365,936
$2,821,457
$4,162,060
Projects:
48 Salonie Creek Rifle
$544,000
$0
$0
$544,000
54 Selief LaneNon Scheele
75,000
75,000
0
0
72 Bayside Fire Station
150,000
150,000
0
0
87 Community Support Facility
381,000
381,000
0
0
89 DHSS Planning Grant
40,000
0
0
40,000
119 Smokey's Rehab Grant
223,857
223,857
0
0
123 DOE Energy Grant/KIH
36,079
36,079
0
0
138 Hospital Remodel (Grant #1)
500,000
0
0
500,000
139 Peterson Addition
141,603
0
0
141,603
140 Island Lake Creek Trail
145,000
0
0
145,000
141 Monashka Bay End of Road
105,000
0
0
105,000
142 Clean Water Fund/Karluk
40,000
0
0
40,000
143 EVOSTC Project
250,000
0
0
250,000
147 Ouzinkie Trails
75,000
0
0
75,000
164 KIB Waste Management Implement
0
0
1,630,000
1,630,000
165 Landfill Closeout/Leachate Treatment
0
0
1,000,000
1,000,000
168 Peterson Matching Grant
0
0
129,952
129,952
167 Hospital Remodel (Grant #2)
0
0
61,505
61,505
Total State Grant Projects
$2,706,539
$865,936
$2,821,457
$4,662,060
182
Previous Year's
Expenditures
Budgeted
FY 1998
Budgeted
FY 1999
$98,182
$0
$0
75,000
$0
0
150,000
$0
0
350,000
$0
0
17,998
$22,002
0
223,857
$0
0
36,079
$0
0
9,245
$65,755
0
145,000
$0
0
1,790
$ 103,210
0
95,376
$154,624
0
20,936
$19,064
0
0
$1,630,000
0
0
$1,000,000
0
28,321
$243,234
0
500,000
$0
0
0
$61,505
103,210
0
$338,310
0
24,000
$0
0
83,508
$0
0
31,000
($31,000)
0
$ 1,890,292
$ 3,606,704
$ 0
$531,913
0
0
0
19,868
0
0
500,000
3,808
145,000
1,790
21,642
109,043
9,245
0
0
0
0
$1,3
Budgeted
FY 2001
$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
0
0
0
0
0
0
0
0
0
$0
$ 0
Budgeted
FY 2002
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
$12,087
$0
$0
$0
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
20,132
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
137,795
0
0
0
0
0
0
0
0
0
103,210
0
0
0
0
18,358
0
0
0
0
140,957
0
0
0
0
65,755
0
0
0
0
815,000
815,000
0
0
0
400,000
600,000
0
0
0
129,952
0
0
0
0
61,505
0
0
0
0
$1,9
$
$
$
$ 0
Budgeted
FY 2000
183
0
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Salonie Creek Rifle Range
Project #48
Project Category: Recreation
Fund: 430
Department: 607
Description of Project: To purchase 640 acres in the Salonie Creek area and restore the old Navy rifle range.
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
2000 -01
Total Cost
Expenditures
Total Cost
Expenditures
Administration
Administration
$31,000
$11,574
$19,426
Land
$500,100
$500,060
$40
Site Investigation
Site Investigation
Design Services
Design Services
$9,000
$8,294
$706
Construction
$32,000
$30,303
$1,697
Equipment
$2,000
$1,350
$650
Other Services
$9,900
$200
$9,700
Contingency
Contingency
Overhead
Overhead
TOTALS
$544,000
$531,913
$12,087
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: State grant for $98,182 and sale of other borough land for $458,818.
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: DHSS Planning Grant
lProje ct #89
Project Category: Public Safety
Fund: 430
Department: 633
Description of Project: This project is implemented in conjunction with the Kodiak Island Hospital remodeling. This grant
assists in the service planning process, and the Mental Health Center will develop planning connections with other
organizations, including the Kodiak Area Native Association, Alaska Psychiatric Institute, etc.
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$31,000
$11,574
$19,426
Land
Site Investigation
Design Services
$9,000
$8,294
$706
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
$40,000
$19,868
$20,132
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska, DHSS grant.
Operating Budget Effect: This project is expected to increase Mental Health revenues 5 - 10 %.
184
k
1
7
1
7
185
KODIAK ISLAND BOROUGH
CAPITAL
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Hospital Remodel
Project #139
Project #138
Project Category: Health
Fund: 430
Fund: 430
Department: 638
Description of Project: Provides exterior treatment for the existing hospital to improve the integrity of the structure.
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Total Cost
Expenditures
Administration
Administration
$3,787
$37,816
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
$21
$49,979
Construction
Construction
$500,000
$500,000
SO
Equipment
Equipment
Other Services
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
TOTALS
$500,000
$500,000
SO
S()
SO
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant
Operating Budget Effect: None
185
KODIAK ISLAND BOROUGH
CAPITAL
IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Peterson Addition
Project #139
Project Category: Educational Facilities
Fund: 430
Department: 639
Description of Project: Design and construction of six additional classrooms at Peterson Elementary School.
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$41,603
$3,787
$37,816
Land
Site Investigation
Design Services
$50,000
$21
$49,979
Construction
$50,000
$0
$50,000
Equipment
Other Services
Contingency
Overhead
TOTALS
S141,603
53,808
$137,795
SO
SO
SO
$0
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant
Operating Budget Effect: None
185
01
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Island Lake Creek Trail
Project #140
Project Category: Recreational Facilities
Fund: 430
Department: 640
Description of Project: To enlarge and extend the existing trail system
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$2,100
$2,039
$61
Land
Site Investigation
Design Services
Construction
$142,900
$142,961
($61)
Equipment
Other Services
Contingency
Overhead
TOTALS
$145,000
$145,000
$0
$0
$0
$0 1
$0
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Monashka Bay End of Road
Project #141
Project Category: Recreational Facilities
Fund: 430
Department: 641
Description of Project: Construction of trail at end of Monashka Bay Road
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$5,000
$1,790
$3,210
Land
Site Investigation
Design Services
Construction
$100,000
$0
$100,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$105,000
$1,790
$103,210
$0
$0
$0 1
$0
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant
Operating Budget Effect: None
186
J
n
r
n
n
a
a
0
J
F
im
187
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
IMPROVEMENTS PROGRAM
FISCAL
YEAR 1997 -98 THROUGH 2001 -02
Project Title: Clean Water Fund /Karluk
Project #142
Project Category: Environmental
Fund: 430
Fund: 430
Department: 642
Description of Project: Construct
a landfill in Karluk
Prior Year
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$10,000
$5,686
Administration
533,500
$15,509
$17,991
Land
Land
Site Investigation
Site Investigation
Design Services
$5,000
$123
Design Services
$5,000
$4,877
$123
Construction
$130,000
$0
Construction
$1,000
$860
$140
Equipment
Equipment
$500
$396
$104
Other Services
$105,000
$103,234
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
$250,000
$109,043
TOTALS
$40,000
521,642
518,358
SO
SO
$0
SO
Cost Beyond 5 -Year Program: None
Operating Budget Effect: None
Source of Funding: State Grant
Operating Budget Effect: None
187
KODIAK ISLAND BOROUGH
CAPITAL
IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: EVOSTC Project
Project #143
Project Category: Environmental
Fund: 430
Department: 643
Description of Project: Devise a master waste management plan for Kodiak
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$10,000
$5,686
$4,314
Land
Site Investigation
Design Services
$5,000
$123
$4,877
Construction
$130,000
$0
$130,000
Equipment
Other Services
$105,000
$103,234
$1,766
Contingency
Overhead
TOTALS
$250,000
$109,043
$140,957
SO
SO
SO
$0
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant
Operating Budget Effect: None
187
I�
188
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Ouzinkie Trails
Project #164
Project # 147
Project Category: Recreational
Fund: 430
Fund: 430
Department: 644
Description of Project: Construct hiking trails in Ouzinkie
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$15,000
57,238
$7,762
$315,000
Land
Site Investigation
Design Services
Construction
$60,000
$2,007
$57,993
$500,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$75,000
59,245
$65,755
$0
SO
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant
Operating Budget Effect: None
I�
188
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: KIB Waste Management Implementation
Project #164
Project Category: Environmental
Fund: 430
Department: 645
Description of Project: Implementation of waste management
plan developed under EVOSTC project
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
$630,000
$0
$315,000
$315,000
Land
Site Investigation
Design Services
Construction
$1,000,000
$0
$500,000
$500,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$1,630,000
$0
$815,000
5815,000
$0
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant
Operating Budget Effect: None
I�
188
i
1
I
I
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Landfill Closeout/Leachate Treatment
Project #165
Project Category: Environmental
Fund: 430
Department: 646
Description of Project: Leachate Control
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
1998 -99
Total Cost
Expenditures
2001 -02
Total Cost
Expenditures
Administration
$10,000
$0
$4,000
$6,000
Land
Land
Site Investigation
Site Investigation
Design Services
$90,000
$0
$36,000
$54,000
Construction
$900,000
$0
$360,000
$540,000
$129,952
$0
$129,952
Equipment
Equipment
Other Services
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
$1,000,000
$0
$400,000
$600,000
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant
Operating Budget Effect: None
189
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Peterson Matching Grant
Project #168
Project Category: Educational Facilities
Fund: 430
Department:
Description of Project: Additional Classrooms
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
$129,952
$0
$129,952
Equipment
Other Services
Contingency
Overhead
TOTALS
$129,952
$0
$129,952
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant
Operating Budget Effect: None
189
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1997 -98 THROUGH 2001 -02
Project Title: Hospital Remodel
Project #167
Project Category: Healthcare Facilities
Fund: 430
Department: 648
Description of Project: Continuation of Hospital Remodel
Schedule of Project Cost:
Estimated
Prior Year
1997 -98
1998 -99
1999 -2000
2000 -01
2001 -02
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
$61,505
$0
$61,505
Equipment
Other Services
Contingency
Overhead
TOTALS
$61,505
S0
$61,505
$0
$0
$0
SO
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant
Operating Budget Effect: None
190 1
ENTERPRISE FUNDS
R 9. OLIJ am
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.
911 SERVICE
This fund collects money from phone charges and uses it to pay for a 911 emergency system.
191
r
PROGRAM BUDGET SUMMARY
Program MUNICIPAL SOLID WASTE (MSW) COLLECTION AND DISPOSAL
Program Description
The Municipal Solid Waste (MSW) Collection Department provides waste collection, disposal, and recycling services
for the residents and commercial generators of the greater Kodiak urban area. Primary collection services are provided by a
private contractor. Individuals and commercial generators deliver solid waste such as garbage, construction debris, metal,
asbestos, waste oil, infectious, and household hazardous waste to the baler facility.
The MSW Department is responsible for the administration, operation, and maintenance of the baler facility and active
landfill area. The landfill is operated in observance of all federal, state, and local regulations and statutory guidelines in
providing a facility for the disposal of solid waste for the citizens of Kodiak.
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 following the hierarchy of : (1) Waste Source Reduction;
(2) Recycling; (3) Treatment; and (4) Disposal wherever economically feasible.
Objectives for 1997 -1998
• Operate the baler /landfill facility in a cost effective manner.
(f�
• Complete landfill engineering design plans and initiate construction, operation and maintenance of future vertical
expansion, leachate control/treatment system and wastewater treatment facility.
• Implement a landfill work plan which addresses operational activities as required by the engineering design plans
and the new permit renewal. The work plan will meet all federal, state, and local regulatory landfill requirements
and minimize the cost of construction and the long term costs associated with operation, maintenance, and post
closure care.
• Implement the pollution prevention plan, stormwater and groundwater monitoring, and other programs required by
regulatory permits.
• Examine, evaluate, and improve collection, transportation, and waste disposal and recycling options. Resolve
operational issues in disposal of wastewater sludge.
• Formulate strategies and identify opportunities for the reduction, recycling, and reuse of solid waste materials.
• Promote and educate the public, business, and government sectors in waste management, waste reduction, and
recycle /reuse philosophy.
• Develop a waste management plan for the Kodiak Island Borough, focusing on the remote villages. Initiate the
implementation of the plan.
Significant Budget Changes
No significant budget changes
�J
192 1
n
1
MUNICIPAL SOLID WASTE
REVENUES AND
EXPENDITURES
1
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTU
BU DGET
AC
BU DGET
1
Revenues
Collection Fees - Customer
$190,352
$250,630
$264,450
$88,883
$85,000
1
Collection Fees - Contractor
Commercial Collection Fees
286,915
727,797
310,094
833,198
413,280
942,500
579,528
925,408
535,000
945,000
Dump Fee Customer
572,465
493,840
650,000
516,541
530,000
Dump Fee - Contractor
283,255
289,998
240,000
252,995
270,000
Revenue Over Cap
(38,003)
(59,790)
0
(32,035)
0
Fees - Junk Removal
1,912
3,168
2,000
4,439
2,000
Penalties and Interest
5,640
6,825
5,500
4,453
5,000
Recycle Efforts
12,079
8,640
5,000
11,596
10,000
1
Other Financing Sources
Amortization of contributions in aid of construction
76,805
76,805
7 6,800
7 6,805
77, 000
1
TOTAL REVENUES
$2,119,217
$2,213,407
$2,599,530
$2,428,614
$2,459,000
Expenditures
Waste Collection:
Contracted Services
1,049,805
1,058,859
1,120,800
1,081,325
1,080,000
Support Goods & Services
29,210
28,383
27,980
28,804
30,400
Waste Disposal:
Personnel Services
256,236
267,322
298,230
270,057
289,090
Employee Benefits
94,527
99,891
123,630
92,426
98,580
Contracted Services
242,164
385,641
340,440
247,268
320,000
Contributions
0
45,935
0
74,907
0
Support Goods & Services
212,436
234,978
572,950
302,730
524,130
Depreciation
107,750
109,203
115,500
110,601
116,800
Allocated to Projects
0
0
0
0
0
1
TOTAL EXPENDITURES
$1,992,128
$2,230,212
$2,599,530
$2,208,118
$2,459,000
PERSONNEL
Position:
F.Y. 1 99 5
F.Y. 1
F.Y 1997
F .Y. 1998
Environmental/Civil Engineer
1
1
1
1
1
Baler /Landfill Supervisor
Baler Operator II
1
1
I
1
I
1
I
1
Baler Operator I
2
2
3
3
TOTAL
5
5
6
6
1
PERFORMANCE INDICATORS
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
1
Average Daily Bales
33
32
35
30
Total Tons Entering Landfill
20,249
20,117
23,000
19,000
Cubic Yards Placed (bales only)
20,755
21,197
25,200
20,000
1
Construction Debris/MetaWSludge (non baled tons)
7,872
8,428
8,750
7,500
Total Tons Shipped for Metals Recycling
1,144
1,364
1,300
1,100
193
PROGRAM BUDGET SUMMARY
Program 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 Kodiak Island Hospital.
Objectives for 1997 -1998
• To meet all debt service requirements when due, thus avoiding any charges for penalties or interest.
• To serve as the equipment replacement fund for the hospital
• To provide the maintenance fund for major maintenance of the hospital for the long term
Significant Budget Changes
No significant budget changes
194
t
[j
HOSPITAL ENTERPRISE FUND
Revenues
State Revenue Sharing
Interest Earnings
' Fuller Trust Proceeds
Providence Lease
Use of Fund Balance
Gain on Hospital Transfer
Proceeds of Long Term Debt
TOTAL REVENUES
Expenditures
Contracted Services
$0
$0
$35,079
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$0
$0
$0
$0
$70,000
0
0
1,000
4,839
60,000
0
0
0
0
50,000
0
0
2,180,000
2,120,000
720,000
0
0
0
0
1,260,600
0
0
233,690
188,046
0
0
0
545,860
545,864
0
$0
$0
$2,960,550
$2 , 85 8,749
$
Revenues
State Revenue Sharing
Interest Earnings
' Fuller Trust Proceeds
Providence Lease
Use of Fund Balance
Gain on Hospital Transfer
Proceeds of Long Term Debt
TOTAL REVENUES
Expenditures
Contracted Services
$0
$0
$35,079
$73,640
$0
Professional Services
0
0
30,000
28,457
0
Support Goods & Services
0
0
1,125,967
0
0
Capital Outlay
0
0
0
0
250,000
Debt Service Principal Payments
General Obligation 1993A
0
0
0
0
345,000
General Obligation 1994A
0
0
0
0
0
Signet Lease
0
0
118,350
79,102
492,070
NBA Equipment Loan
0
0
33,788
29,099
183,450
CPSI Computer
0
0
35,100
23,478
156,580
Debt Service Interest Payments
General Obligation 1993A
0
0
0
0
166,360
General Obligation 1994A
0
0
0
0
269,500
Signet Lease
0
0
54,732
36,285
200,260
NBA Equipment Loan
0
0
11,523
9,763
49,510
CPSI Computer
0
0
16,011
10,596
0
Operating Transfer - Capital Project
0
0
1,500,000
1,500,000
47,870
TOTAL EXPENDITURES
$0
$0
$2,96 0,550
$1,790,420
$
195
PROGRAM BUDGET SUMMARY
Program 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 1997 -1998
• To finish installation of the hardware and software to implement the system by fall of 1997, along with a
complete audit of the street number system to insure a complete and correct data base.
Significant Budget Changes
No significant budget changes
196
911 SERVICE
REVENUES AND EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Customer Charges
$0
$30,414
$70,000
$63,178
$62,400
TOTAL REVENUES
$0
$30,414
$70,000
$63,178
$62,400
Expenditures
Contracted Services
$0
$30,414
$70,000
$0
$62,400
TOTAL EXPENDITURES
$0
$30,414
$70,000
$0
$62,400
197
PROGRAM BUDGET SUMMARY I
Program MANAGEMENT INFORMATION SERVICES
'
Program Description
Provide data processing services to the Borough, KIBSD, and KIH. Areas of responsibility include: developing and maintaining the
3,000
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;
3,500
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 -
7,300
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
200
maintenance of data processing and communication equipment; and reviewing and approving data processing equipment acquisitions or
external services and contracts throughout the Borough, KIBSD, and KIH.
7,000
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 1997 -1998
• 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 new financial software for the Borough and School District.
• Implement new assessing and tax processing software for the Borough.
• Implement Borough access to the Internet and establish Internet usage policies. I
Fiscal Year 1998 Equipment Purchases
New PC's for training and backup
$20,000
Networking tools for different cable types testing 300
New laser printer for Clerk's office
3,000
Technical help manuals 300
Laser printer for new imaging system (HTE)
3,500
Updated technical information CD 450
Computer presentation projector
7,300
HTML authoring tools 150
Java authoring tools
200
IBM PCMCIA Tokenring card for notebook computer 300
CD Jukebox, multiple CD player on LAN
7,000
IBM PCMCIA Ethernet card for notebook computer 180
Cards for PBX telephone switch
8,535
Total expected purchases
$49,015
Previous Year's Accomplishments
0 Completed phase 2 of fiber optic cable installation between Mental Health and Borough buildings
0 Purchased, installed, trained and managed a new high capacity laser printer that is accessible to all users on the LAN.
0 Installed and maintained AS /400 MAC schools software package.
0 Dollar savings to the Borough:
$204,000 Elimination of telephone console operator position (for 5 years)
15,000 Unattended cartridge tape drive, over time for systems operator
$219,000 Total savings for last four years
200 1
MANAGEMENT INFORMATION SERVICES
REVENUES AND EXPENDITURES
APPROVED
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1997
F.Y. 1998
Revenues
AC TUAL
A
BUDGET
A
BU D G ET
User Fees
Borough Mayor
$15,050
$10,229
$8,580
$6,568
$11,540
Borough Clerk
7,352
6,290
5,240
4,701
10,640
Finance Department
126,395
176,180
80,210
101,957
143,870
Assessing
34,704
37,876
16,990
20,975
32,470
Engineering/Facilities
16,881
15,888
12,050
10,639
18,580
Community Development
21,795
23,971
14,630
14,378
25,800
Mental Health
32,225
0
0
0
22,800
Community Support Program
15,678
0
0
0
24,130
Day Care Assistance
2,186
2,010
1,750
1,800
2,670
MH School Services
0
0
0
0
22,890
Land Sale
0
8,968
7,660
3,303
5,700
Solid Waste
6,118
5,439
3,280
2,964
4,920
Miscellaneous - Classified
40,922
29,735
41,700
27,491
32,290
Operating Transfers
General Fund
304,550
309,470
308,160
308,160
315,530
Kodiak Island Hospital
0
55,000
108,000
91,156
50,000
TOTAL
$623,856
$681,056
$608,250
$594,091
$723,830
Expenditures
Personnel Services
$290
$341,457
$324,390
$312,679
$332,980
Fringe Benefits
86,602
100,132
107,130
92,216
95,250
Support Goods and Services
119,822
117,583
115,340
119,545
192,620
Depreciation
140,417
155,869
61,390
73,752
102,980
TOTAL
$637,062
$715,041
$608,250
$598,192
$723,830
PERSONNEL
Number of Employees
Position:
F.Y. 1995
F.Y 1996
F.Y 1 997
F. Y. 1998
Data Processing Manager
1
1
1
1
Senior System Analyst
1
1
1
1
Analyst
1
1
1
1
Operations Supervisor
1
1
1
1
PC Technician II
2
2
1
1
PC Technician I
0
0
1
1
TOTAL
6
6
6
6
PERFORMANCE INDICATORS
F.Y. 1995
F.Y. 1996
F.Y. 1997
F.Y. 1998
ACTU
ACTUAL
ESTIMATED
PROJEC
Devices
195
201
201
201
Users
92
95
95
100
Communications Lines
Local
16
16
16
16
Remote
7
9
9
9
Total Lines
23
25
25
25
Local Area Networks
3
6
7
7
Token Ring Users
67
72
72
72
Work Requests
PC Technicians
274
308
370
370
Operations
22
25
20
20
Progr
105
164
205
205
Total Work Requests
401
497
595
595
201
APPENDIX
1
1997 -1998 RECOMMENDED BOROUGH BUDGET
' APPENDIX A
PERSONNEL SUMMARY
203
1994
1995
1996
1997
1998
D
Approved
Approved
Approved
Approved
Approved
Borough Clerk
3.00
3.00
3.25
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
Engineering/Facilities
4.00
4.00
4.00
4.00
3.00
Mgmt Information Services
6.00
6.00
6.00
6.00
6.00
General Administration
1.00
1.00
1.00
1.00
1.00
Community Development
6.00
6.00
6.00
6.00
5.00
Finance
8.00
8.00
8.00
8.00
8.00
Subtotal General Fund
34.00
34.00
34.25
34.00
32.00
Mental Health
21.50
22.50
22.00
23.00
21.00
Day Care
1.00
1.00
0.50
0.50
0.50
Baler
5.00
5.00
5.00
6.00
6.00
Land Sales
1.00
1.00
1.00
1.00
1.00
Total
62.50
63.50
62.75
64.50
60.50
203
SCHEDULE II
CLASS TITLES AND PAY RANGES
CLASS TITLE
A. Borough Mayor
Borough Mayor
Resource Management Officer
Economic Development Officer
Administrative Assistant
Personnel Assistant
B. Administrative Support Services
Administrative Assistant
Secretary III
Secretary II
Secretary I
C. Assessing Department
Assessor
Appraiser
Appraiser Technician
Assessment Clerk II
Assessment Clerk I
D. Borough Clerk
Borough Clerk
Deputy Borough Clerk
Records Coordinator
E. Community Development Department
Community Development Director
Associate Planner/LRP
Associate Planner/Enforcement
Assistant Planner
Draftsman/Technician
F. Data Processing Department
Data Processing Manager
Programmer /Analyst
Programmer
Operations Supervisor
Systems Operator II
Systems Operator I
PC Technician II
PC Technician I
PAY RANGE
Contract
21.5
19.0
13.5
14.0
13.5
11.0
8.5
7.0
24.0
19.0
14.0
12.0
10.0
23.0
13.0
12.0
24.0
20.5
20.5
16.0
18.5
23.5
19.0
17.0
17.5
13.5
11.0
17.0
14.5
204
CLASS TITLES AND PAY RANGES
G. Engineering and Facilities Department
Engineering and Facilities Director
Environmental Engineer
Construction Inspector /Architect Engineer
Baler/Landfill Supervisor
Baler Operator 11
Baler Operator I
Carpenter
Projects Assistant
H. Finance Department
Finance Director
Accountant
Accounting Technician
Accounting Clerk
Clerk/Cashier
I. Mental Health Center
Mental Health Center Director
Clinical Program Director
Community Support Program Director
Clinician IV'
Clinician III
Clinician II
Operations Manager
Case Manager
Clinician I
Staff Assistant/CSP
Family Teacher
Cashier (MHC)
Secretary III
Rehabilitation Technician
Job Coach
Juvenile Holdover Attendant
Rehabilitation Aide
K. Fire Protection Area No. 1
Fire Chief
25.0
23.0
20.0
19.0
16.0
14.5
18.5
12.0
24.5
20.5
15.0
11.5
11.0
27.0
26.0
21.5
24.0
23.5
20.0
18.5
16.0
15.5
13.0
11.5
11.0
11.0
10.0
8.5
7.5
7.0
22.5
205
KODIAK ISLAND BOROUGH
SALARY SCHEDULE
(Yearly Salary)
Grade
&= A
&MB
SLe
&W
Step E
Stec F
&= - Q
Step H
Sten I
Sten J
Step K
Step-L-
Step M
7.0
24,309
24,917
25,540
- D -
26,178
26,832
27,503
28,191
28,896
29,618
30,358
31,117
31,895
32,693
7.5
24,917
25,540
26,178
26,832
27,503
28,191
28,896
29,618
30,358
31,117
31,895
32,693
33,510
8.0
25,540
26,178
26,832
27,503
28,191
28,896
29,618
30,358
31,117
31,895
32,693
33,510
34,348
8.5
26,178
26,832
27,503
28,191
28,896
29,618
30,358
31,117
31,895
32,693
33,510
34,348
35,207
9.0
26,833
27,503
28,191
28,896
29,618
30,359
31,117
31,895
32,693
33,510
34,348
35,207
36,087
9.5
27,503
28,191
28,896
29,618
30,358
31,117
31,895
32,693
33,510
34,348
35,207
36,087
36,989
10.0
28,191
28,896
29,618
30,359
31,117
31,895
32,693
33,510
34,348
35,207
36,087
36,989
37,914
10.5
28,896
29,618
30,359
31,118
31,895
32,693
33,510
34,348
35,207
36,087
36,989
37,914
38,862
11.0
29,618
30,359
31,118
31,895
32,693
33,510
34,348
35,207
36,087
36,989
37,914
38,862
39,833
11.5
30,359
31,118
31,896
32,693
33,510
34,348
35,207
36,087
36,989
37,914
38,862
39,833
40,829
12.0
31,118
31,896
32,693
33,510
34,348
35,207
36,087
36,989
37,914
38,862
39,833
40,829
41,850
12.5
31,896
32,693
33,510
34,348
35,207
36,087
36,989
37,914
38,862
39,833
40,829
41,850
42,896
13.0
32,693
33,510
34,348
35,207
36,087
36,989
37,914
38,862
39,833
40,829
41,850
42,896
43,968
13.5
33,510
34,348
35,207
36,087
36,989
37,914
38,862
39,833
40,829
41,850
42,896
43,968
45,068
14.0
34,348
35,207
36,087
36,989
37,914
38,862
39,833
40,829
41,850
42,896
43,968
45,068
46,194
14.5
35,207
36,087
36,989
37,914
38,862
39,833
40,829
41,850
42,896
43,968
45,068
46,194
47,349
15.0
15.5
36,087
36,989
36,989
37,914
37,914
38,862
38,862
39,833
39,833
40,829
40,829
41,850
41,850
42,896
42,896
43,968
43,968
45,068
45,068
46,194
46,194
47,349
47,349
48,533
48,533
49,746
16.0
37,914
38,862
39,833
40,829
41,850
42,896
43,968
45,068
46,194
47,349
48,533
49,746
50,990
16.5
38,862
39,833
40,829
41,850
42,896
43,968
45,068
46,194
47,349
48,533
49,746
50,990
52,265
17.0
39,833
40,829
41,850
42,896
43,968
45,068
46,194
47,349
48,533
49,746
50,990
52,264
53,571
!�
17.5
40,829
41,850
42,896
43,968
45,067
46,194
47,349
48,533
49,746
50,990
52,264
53,571
54,910
y�
18.0
41,850
42,896
43,968
45,067
46,194
47,349
48,533
49,746
50,990
52,264
53,571
54,910
56,283
18.5
42,896
43,968
45,067
46,194
47,349
48,533
49,746
50,990
52,264
53,571
54,910
56,283
57,690
19.0
43,968
45,067
46,194
47,349
48,533
49,746
50,990
52,264
53,571
54,910
56,283
57,690
59,132
19.5
45,067
46,194
47,349
48,533
49,746
50,990
52,264
53,571
54,910
56,283
57,690
59,132
60,611
20.0
46,194
47,349
48,533
49,746
50,990
52,264
53,571
54,910
56,283
57,690
59,132
60,611
62,126
20.5
47,349
48,533
49,746
50,990
52,264
53,571
54,910
56,283
57,690
59,132
60,611
62,126
63,679
21.0
48,533
49,746
50,990
52,264
53,571
54,910
56,283
57,690
59,132
60,611
62,126
63,679
65,271
21.5
49,746
50,990
52,264
53,571
54,910
56,283
57,690
59,132
60,611
62,126
63,679
65,271
66,903
22.0
50,990
52,264
53,571
54,910
56,283
57,690
59,132
60,611
62,126
63,679
65,271
66,903
68,575
22.5
52,264
53,571
54,910
56,283
57,690
59,132
60,611
62,126
63,679
65,271
66,903
68,575
70,290
23.0
53,571
54,910
56,283
57,690
59,132
60,611
62,126
63,679
65,271
66,903
68,575
70,290
72,047
23.5
54,910
56,283
57,690
59,132
60,611
62,126
63,679
65,271
66,903
68,575
70,290
72,047
73,848
24.0
56,283
57,690
59,132
60,611
62,126
63,679
65,271
66,903
68,575
70,290
72,047
73,848
75,695
24.5
57,690
59,132
60,611
62,126
63,679
65,271
66,903
68,576
70,290
72,047
73,848
75,695
77,587
25.0
59,133
60,611
62,126
63,679
65,271
66,903
68,576
70,290
72,047
73,848
75,695
77,587
79,527
25.5
60,611
62,126
63,679
65,271
66,903
68,576
70,290
72,047
73,848
75,695
77,587
79,527
81,515
26.0
62,126
63,679
65,271
66,903
68,576
70,290
72,047
73,848
75,695
77,587
79,527
81,515
83,553
26.5
63,679
65,271
66,903
68,576
70,290
72,047
73,848
75,695
77,587
79,527
81,515
83,553
85,642
27.0
65,271
66,903
68,576
70,290
72,047
73,848
75,695
77,587
79,527
81,515
83,553
85,642
87,783
27.5
66,903
68,576
70,290
72,047
73,849
75,695
77,587
79,527
81,515
83,553
85,642
87,783
89,977
28.0
68,576
70,290
72,047
73,849
75,695
77,587
79,527
81,515
83,553
85,642
87,783
89,977
92,227
I
206 1
to
so
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 Borough is governed by a strong
' Mayor /Assembly form of government. The Borough Assembly is composed of seven members who are elected at large.
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.
1 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.
L 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 1996 was valued at $81,827,258, compared to $105,261,596 in 1995. In recent years, salmon has accounted for
approximately one -third of the total value of the fisheries industry in Kodiak. The 1995 salmon catch in Kodiak was down
considerably from last year, with an ex- vessel value of approximately $25.8 million. Last year's (1996) ex- vessel value was
$48.7 million. This is a 47% decrease. Herring also increased with a 1995 catch of $5.8 million and 1996 catch of $7.0 million
compared to $4.7 million in 1994.
tu. The shellfish (crab) industry continues to decline with a catch of $2.0 million in 1996 compared to $11.5 million in 1993, $27.6
million in 1981, and $47.5 million in 1980.
The assessed value of real and personal property of the Kodiak Island Borough rose from $428,764,585 in FY1988 to
654,134,651 in FY1997, an increase of 59 %.
The unemployment rate at 6 -30 -97 was 7.7% compared to 15.0% on 6 -30 -96 and 9.8% on 6- 30 -94. 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.
on
1 209
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
Term
Expires
MAYOR Jerome Selby 1998
P.O. Box 1962
Kodiak, AK 99615
ASSEMBLY MEMBERS
Presiding Officer Robin Heinrichs
1998
P.O. Box 2812
Kodiak, AK 99615
Deputy Presiding Officer Wayne Stevens
1999
1719 Selief Lane
Kodiak, AK 99615
Tom Abell
1999
P.O. Box 2224
Kodiak, AK 99615
Tuck Bonney
1999
P.O. Box 2265
Kodiak, AK 99615
Dr. Bob Johnson
1998
P.O. Box 945
Kodiak, AK 99615
Michael R. Milligan
1997
SR 9121
Kodiak, AK 99615
Dr. Gary Stevens
1997
P.O. Box 201
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
210
Kodiak Employment by Industry, 1987 - 1996
*Nondisclosable
* *1996 data is preliminary as of this printing, and subject to change
SOURCE: Alaska Department of Labor, Research & Analysis
pill
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
Total Industries
4,734
4,835
5,613
5,742
5,711
5,318
5,320
5,811
6,090
6,308
Mining
0
0
0
Construction
198
180
180
158
161
164
142
154
186
158
Manufacturing
1,569
1,479
1,671
2,062
2,091
1,810
1,885
2,260
2,350
2,584
-Food & Kindred Products
1,534
1,396
1,520
1,923
1,961
1,631
1,733
2,092
2,137
2,369
Trans.,Comm., & Util.
222
230
664
319
320
339
323
301
343
303
Trade
834
842
890
921
931
851
828
841
960
883
- Wholesale
50
56
49
36
41
45
68
72
68
- Retail
784
736
841
886
890
806
759
769
870
8
Finance, Insurance, R.E.
108
116
106
113
112
136
135
148
141
145
Services
664
826
969
1,018
955
828
823
890
928
999
Agric., Forest, & Fish
*
*
34
30
21
52
62
99
85
95
Government
1,081
1,112
1,098
1,120
1,116
1,120
1,115
1,113
1,092
1,140
- Federal
234
193
161
162
165
174
171
166
162
158
-State
237
248
282
285
275
277
263
252
248
251
Local
610
671
656
673
677
669
681
695
682
731
Nonclassified
*
*
3
*
*
*
6
*Nondisclosable
* *1996 data is preliminary as of this printing, and subject to change
SOURCE: Alaska Department of Labor, Research & Analysis
pill
212
DEMOGRAPHIC STATISTICS
KODIAK,
ALASKA
Last Ten Fiscal Years
Fiscal
School
Unemployment
Year
Population (a)
Enrollment (b)
Rate (c)
1988
14,127
2,531
6.20%
1989
15,575
2,304
6.20%
1990
15,558
2,328
5.30%
1991
15,679
2,398
9.50%
1992
15,535
2,614
5.10%
1993
15,535
2,632
5.60%
1994
15,245
2,802
9.80%
1995
15,575
2,773
11.80%
1996
15,400
2,804
15.00%
1997
14,058
2,832
7.70%
Sources:
(a) 1990 per U.S.
Bureau of Census; other years per Borough Community Development
Department
(b) Kodiak Island
Borough School District
(c) Department of Labor, Anchorage
212
PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS
KODIAK, ALASKA
Last Ten Fiscal Years
* Estimated actual value of real property
Source: Borough assessing records, City of Kodiak building department and local bankers
213
CONSTRUCTION
PROPERTY VALUE*
Commercial
Residential
Deposits
Fiscal
No. of
No. of
in Local
Year
P ermits
V a l ue
Permits
Value
Banks
Commercial
Residential
Nontaxable
1987
35
4,256,169
134
5,313,110
70,402,810
114,409,875
252,950,321
1,134,524,305
1988
42
549,382
91
4,314,003
72,068,409
123,053,031
255,417,891
1,159,131,464
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
* Estimated actual value of real property
Source: Borough assessing records, City of Kodiak building department and local bankers
213
MISCELLANEOUS STATISTICAL DATA
1991
KODIAK, ALASKA
7,130
7,130
Last Ten Fiscal Years
21.5
21.5
1988
1989
Land area - square miles
4,900
7,130 (a)
Miles of improved street
21.5
21.5
Miles of sanitary sewers
16.0
16.0
Number of water taps
707
748
Number of sanitary sewer taps
666
727
Building permits:
2
1
Permits issued
133
153
Value of buildings (thousands)
$4,863.4
$7,596.1
Fire Protection:
1
Village Schools (b)
Number of fire stations
2
2
Number of employees
1
1
Police Protection: none
Recreation:
1990
1991
1992
7,130
7,130
7,130
21.5
21.5
21.5
16.0
16.0
16.0
748
748
873
727
727
851
122
221
211
$9,819.3
$9,398.9
$12,950.0
2
2
2
1
1
1
Parks (number of acres)
223
223
223
Facilities:
1
9
9
Number of playgrounds
15
15
15
Number of swimming pools
1
1
1
Education:
6,263
1,959
1,986
Number of schools
31.7%
City of Kodiak Elementary
3
3
3
City of Kodiak Junior High
1
1
1
City of Kodiak High School
1
1
1
Village Schools (b)
7
8
8
Number of support personnel
167
172
165
Number of teachers
169
167
167
Number of students
2,351
2,304
2,328
Number of Municipal Employees
57
66
70
Elections:
Number of registered voters
5,427
6,150
6,352
Number voting in last election
2,507
1,459
2,327
Percent of registered voters
46.2%
23.7%
36.6%
(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.
223 223
15 15
1 1
3
3
1
1
1
1
9
9
175
166
167
164
2,398
2,614
75
72
6,707
6,263
1,959
1,986
29.2%
31.7%
214
1993
1994
1995
1996
1997
7,130
7,130
7,130
7,130
7130
21.5
21.6
21.6
21.6 (d)
21.6
16.7
16.8
17.0
17.0 (d)
0
877
913
921
921 (d)
0
858
891
899
899
0
183
96
218
201
148
$9,577.7
$4,740.0
$10,360.0
$11,727.5
$7,822.4
2
2
2
2
2
1
1
1
1
1
223
223
223
224
224
15
15
15
16
16
1
1
1
1
1
■
3
3
3
4
4
1
1
1
1
1
9
9
9
9
9
171
180
180
104 (e)
101
172
191
195
199
199
2,632
2,802
2,773
2804
2832
67
64
65
63
63
6,654
7,061
7,382
8,217
9,350
2,328
2,634
2,113
1,471
2,120
35.0%
37.3%
28.6%
17.9%
22.7%
(d) As of July 1, 1996 the City of Kodiak assumed ownership, maintenance
and operation of the
existing water and
sewer utilities in Service
District No. 1
(e) In FY96 this was changed
to full time equivalents
'
215
Projected %pulation
18,000
17,000
16,000
15,000
14.000
13,000
12,000
11,000
10,000
9,000
8,000
7.000
6,000
5,000
4,000
3,000
2,000
1,000
0
1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002
216
ar r r r r r r r r r r r r r r" r r r aw
m m r r s r m m m m m m m m m �
Projected Assessed Values
800,000,000
700.000.000
M. 11DWITITSWSTITOR
500.000.000
400.000.000
300.000.000
200,000,000
100.000,000
7
1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
217
81Z
ZOOZ LOOZ OOOZ 666L 866L L66L 966L 966L b66L £66L Z66L L66L 066L 686L 996L
O$
000'OOS$
000'000' L$
000'009' L$
000'000'Z$
000'009'Z$
)Ogj_ WS!A AW8 P8 p8fo d
m m m m m o m m m m m IM r m IM m m s
Projected Stale Aid
900,000
800,000
700,000
600,000
500,000
400,000
300,000
200,000
100,000
219
1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002
�'Zf �f a Dn&ieimi ies Qkmrimri 0 AAi ir%ir -irwal Accicf anr+am
Introduced By: Mayor Selby
Requested By: Mayor Selby
Drafted by: Finance Officer
Introduced: 05/15/97
�- Amended: 06/05/97
Public Hearing: 06/05/97
' Adopted: 06/05/97
KODIAK ISLAND BOROUGH
' ORDINANCE NO. 97 -10
AN ORDINANCE LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL
PROPERTY WITHIN THE KODIAK ISLAND BOROUGH
FOR THE EXPENSES AND LIABILITIES OF THE KODIAK ISLAND BOROUGH FOR
THE FISCAL YEAR COMMENCING ON THE FIRST DAY OF JULY 1997 AND ENDING ON
THE THIRTIETH DAY OF JUNE 1998
(1998 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 1997 and ending on the thirtieth day of June 1998.
Section 3. Adoption of this ordinance recognizes that funds are appropriated at department
and /or project level. Composition of these figures are as delineated in the full detail budget
document. The full document is available to all elected and appointed officials for their use.
Copies may be reviewed by interested citizens at the Borough Building during normal working
hours and also at the A. Holmes Johnson, Chiniak and village public libraries during their
normal operating hours.
A. General Fund (100)
a REVENUES
r
6
n
Taxes
Real Property
51.8%
5,531,500
State Mandated Exemptions
(2.1)
(223,390)
Personal Property
9.3
989,750
Non ad valorem taxes
1.6
173,700
Payment in lieu of tax
4.4
466,000
221
Severance Tax
Penalties & Interest on Tax
Licenses and Permits
Intergovernmental
Investment Earnings
Operating Transfers & Other
Use of Fund Balance
Total General Fund Revenues
EXPENDITURES FTE
Legislative
Personnel Services
Fringe Benefits
Lobbyist
Support Services
Mayor 2
Personnel Services
Fringe Benefits
Support Services
Clerk 3
Personnel Services
Fringe Benefits
Support Services
Legal Services
Cost of Litigation
Support Services
Finance 8
Personnel Services
Fringe Benefits
Support Services
Allocated to Projects
Capital Outlay
Assessing 4
Personnel Services
Fringe Benefits
Allocated to Special Revenue
Support Services
Capital Outlay
16,800
1,160
60,000
47,600
120,580
36,620
42,230
137,310
44,090
98,540
100,000
40,000
385,710
115,880
212,850
( 61,940)
2,500
211,990
60,950
(26,000)
65,270
1,500
10.0
1,073,000
1.5
160,000
.6
60,300
16.0
1,707,040
4.1
440,000
.4
46,670
2.5
269.820
100.00% 10,694,390
1.1 % 125,560
1.9% 199,430
2.6% 279,940
1.3% 140, 000
6.1% 655,000
2.9% 313,710
222
Facilities /Engineering 4
0%
0
Personnel Services
147,260
Fringe Benefits
41,140
Professional Services
5,000
Support Services
80,750
Capital Outlay
2,000
Allocated to Projects
(276,150)
Community Development 6
4.0%
430,500
Personnel Services
290,660
Fringe Benefits
80,850
Professional Services
0
Support Services
73,990
Allocated to Projects
(15,000)
Building Inspections
.9%
95,770
Contracted Services
90,900
Support Goods and Services
4,870
Economic Development
.6%
60,000
Professional Services
16,000
Contributions
44,000
General Administration 1
2.9%
313,110
Personal Services
39,010
Fringe Benefits
59,740
Audit Expense
108,000
Support Services
106,360
Emergency Preparedness
1 %
5,500
Support Services
5,500
Education Support
54.5%
5,830,450
Audit Expense
21,000
Support Goods & Services
40,000
Operating Transfers
5,769,450
Health & Sanitation
14.2%
1,516,530
Contracted Services
175,450
Contributions
237,350
Operating Transfers
1,103,730
Education, Culture and Recreation
2.1%
219,890
Contributions
174,300
Operating Transfers
45,590
223
Transfers & Contribution 4.8%
509,000
Other Operating Transfers 509,000
Total General Fund Expenditures
$10,694,390
B. Special Revenue Funds (Revenues and Expenditures)
1 .
Community Mental Health (200)
$1,824,000
2.
Child Care Assistance (205)
$311,214
3.
Land Sales Fund (210)
$190,520
4.
Buildings and Grounds Fund (220)
$580,590
5.
Coastal Management (230)
$20,000
6.
Womens Bay Road Service District (240)
$111,580
7.
Service District #1 (242)
$233,950
8.
Service Area #2 (243)
$500
9.
Monashka Bay Road Service District (244)
$23,150
10.
Bay View Road Service District (246)
$5,350
11.
Fire Protection Area #1 (250)
$464,500
12.
Womens Bay Fire Department (252)
$56,390
13.
KIB Airport Fire District (254)
$12,000
14.
Woodland Acres Street Light District (260)
$10,950
15.
Kodiak Arts Council (275)
$74,840
16.
Facilities Fund (276)
$4,210,710
17.
Tourism Development
$35,000
224
C
La
L
F.
Debt Service Funds (Revenues and Expenditures)
1 . Debt Service (300)
2. Debt Service - Other (310)
Capital Project Funds (Revenues and Expenditures)
1 . Capital Project - Borough, Various (410)
2. Capital Projects - School Bonds, Various (420)
3. Capital Projects - Hospital Bonds (425)
4. Near Island Research Building (426)
5. Capital Projects - State Grants (430)
Enterprise Funds (Revenues and Expenditures)
1 . Solid Waste Disposal Fund (530)
2. Hospital Enterprise Fund (540)
3. Near Island Research Fund (555)
4. 911 Service (560)
Internal Service Funds (Revenues and Expenditures)
1 . Data Processing (600)
TOTAL ALL FUNDS
225
$2,078,980
$9,000
$2,541,660
$801,340
$23,486,578
$20,700,000
$4,667,060
$2,459,000
$2,160,600
X
$62,400
$723,830
$78,550,082
Section 4. Tax Levy. A tax for the amount specified in the form of a mill levy is hereby
levied for the calendar year 1997, to be used for the purposes as specified in the Budget for
the Fiscal Year 1998 of the Kodiak Island Borough commencing on the first day of July
1997 and ending on the thirtieth day of June 1998 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
.50 mills
J.
Service District No. 2
0.00 mills
K.
KIB Airport Fire District
1.50 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 FIFTH DAY OF JUNE, 1997.
KODIAK ISLAND BOROUGH
Jerome M. Selby, Borough Mayor
Robin Heinrichs, Presiding Officer
ATTEST:
Donna F. Smith, CMC /AAE, Borough Clerk
NO
GLOSSARY
d.
r
BUDGET GLOSSARY
ADOPTED BUDGET - Refers to the budget amounts as originally approved by the Kodiak Island Borough assembly at the
beginning of the year, and also to the budget document which consolidates all beginning -of -the -year operating appropriations and
new capital project appropriations.
ANNUAL BUDGET - A budget developed and enacted to apply to a single fiscal year.
APPROPRIATION - The legal authorization granted to the legislative body of a government which permits officials to incur
obligations and make expenditures of governmental resources for specific purposes. Appropriations are usually limited in
amounts and time they may be expended.
ASSESSED VALUATION - The valuation set upon all real and personal property in the Borough that is used as a basis for
levying taxes. Tax - exempt property is excluded from the assessable base.
ASSESSED VALUE - The fair market value placed on personal and real property owned by taxpayers.
BASIS OF ACCOUNTING - A term referring to when revenues, expenditures, expenses, and transfers (and the related assets
and liabilities) are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the
measurements made, regardless of the nature of the measurement, on either the cash or accrual method.
BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given period of time and the
proposed means of financing them. Sometimes the term "budget" designates the financial plan presented to the appropriating
governing body for adoption, and sometimes, the plan finally approved by that body.
BUDGET DOCUMENT - The official written statement prepared by the Borough's administrative staff to present a
as 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,
WW 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.
w
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.
r COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) - The official annual report of a government including: (a)
the five combined financial statements in the combined statement overview and their related notes, (b) combining statements by
fund type and individual fund, and (c) account group financial statements prepared in conformity with GAAP and organized into
a financial report pyramid. It also includes support schedules necessary to demonstrate compliance with finance- related legal and
contractual provisions, required supplementary information, extensive introductory material, and detailed statistical sections.
+lm
227
6M
J
CONTINGENCY - Those funds included in the budget for the purpose of providing a means to cover minor unexpected costs
during the budget year.
CONTRACTUAL SERVICES - Items of expenditure from services the Borough receives primarily from an outside company.
DEBT SERVICE FUNDS - Funds established to account for the accumulation of resources for and the payment of general long-
term debt principal and interest that resulted from the issuance of bonds.
ENCUMBRANCES - Commitments related to unperformed contracts, in the form of purchase orders or contracts, for goods or
services. Used in budgeting, encumbrances are not expenditures or liabilities, but represent the estimated amount of expenditures
that will result if unperformed contracts in process are completed.
ENTERPRISE FUND - A proprietary fund established to account for operations that are fmanced and operated in a manner
similar to private business enterprises. In this case, the intent of the governing body is that the expenses, including depreciation,
of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user
charges.
EXPENDITURE - Decrease in net financial resources. Expenditures include current operating expenses requiring the present or
future use of net current assets, debt service and capital outlays, intergovernmental grants, entitlements, and shared revenues.
EXPENSES - Outflows or other using up of assets or incurrences of liabilities (or a combination of both) from delivering or
producing goods, rendering services, or carrying out other government units, and/or other funds.
FIDUCIARY FUND TYPES - The trust and agency funds used to account for assets held by a government unit in a trustee
capacity or an agent for individual, private organizations, other government units and/or other funds.
FISCAL YEAR - The twelve month period to which the annual operating budget applies and at the end of which a government
determines the financial position and results of its operations. The Borough's fiscal year extends from July 1 to the following
June 30.
FUND - A fiscal and accounting entity with a self - balancing set of accounts in which cash and/or other financial resources, all
related liabilities, and residual equities or balances, and changes therein are recorded and segregated to carry on specific activities
or attain certain objectives in accordance with special regulations, restrictions, or limitations.
FUND TYPE - The three broad fund categories of governmental accounting are subdivided into seven fund types. The seven
types are: general, special revenue, debt services, capital projects, enterprises, internal service, and trust and agency.
GENERAL FUND - A type of governmental fund used to account for revenues and expenditures for regular day -to -day
operations of the Borough, including the school district, which are not accounted for in specific purpose funds. The primary
sources of revenue for this fund are local taxes and federal and state revenues.
GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP) - Uniform minimum standards and guidelines for
financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompass
the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. They include not
only broad guidelines of general applications, but also detailed practices and procedures. GAAP provide a standard by which to
measure financial presentations.
GOVERNMENT FUND TYPES - Funds used to account for the acquisition, use, and balances of expendable financial
resources and the related current liabilities, except those accounted for in the proprietary funds and fiduciary funds. Under
current GAAP, there are four governmental fund types: general, special revenue, debt service, and capital projects.
INTERFUND TRANSFERS - Amounts transferred from one fund to another fund. This includes reimbursements, residual
equity transfers, and operating transfers.
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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
ow 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.
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MILLAGE RATE - The tax rate on property, based on mill(s). A rate of I mill applied to a taxable value of $100,000 would
yield $100 in taxes.
MODIFIED ACCRUAL BASIS OF ACCOUNTING - A basis of accounting in which revenues and other financial resources
are recognized when they become susceptible to accrual, that is when they are both "measurable" and "available to finance
expenditures of the current period ". "Available" means collectable in the current period or soon enough thereafter to be used to
.. pay liabilities of the current period. Expenditures are recognized when the fund liability is incurred except for (1) inventories of
materials and supplies that may be considered expenditures either when purchased or when used, and (2) prepaid insurance and
similar items that may be considered expenditures either when paid for or when consumed. All governmental funds, expendable
trust funds and agency funds are accounted for using the modified accrual basis of accounting.
OPERATING BUDGET - Plans of current expenditures and the proposed means of financing them. The annual operating
budget is the primary means by which most of the financing, acquisition, spending, and service delivery activities of a
government are controlled. The use of annual operating budgets is usually required by law. Annual operating budgets are
essential to sound financial management and should be adopted by every government.
OPERATING TRANSFERS - All INTERFUND transfers other than residual equity transfers.
ORDINANCE - A formal legislative enactment by the legislative body which, if not in conflict with any highest form of law, has
the full force and effect of law within the boundaries of the municipality to which it applies. The difference between an
ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Revenue raising measures,
such as the imposition of taxes, special assessments and service charges, universally require ordinances.
am OTHER FINANCING SOURCES - Governmental funds, general long -term debt proceeds, land lease payments, land sale
payments, proceeds from the sale of fixed assets, operating transfers -in, service charges and fees for governmental services.
OVERSIGHT RESPONSIBILITY - The basic, but not the only, criterion for including a government department, agency,
institution, commission, public authority, or other organization in a government unit's reporting entity for general purpose
financial reports. Oversight responsibility is derived from the government unit's power and includes, but is not limited to,
financial interdependency, selection of governing authority, designation of management, ability to significantly influence
operations and accountability for fiscal matters.
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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.
SPECIAL REVENUE FUND - A fund is used to account for the proceeds of specific revenue sources (other than expendable
trust or major capital projects) that are legally restricted to expenditure for specified purposes.
TAX RATE - The level at which taxes are levied. For example, a property tax rate may be proposed to be $0.575 per $100 of
assessed value.
TAX LEVY - The total dollar amount of tax that optimally should be collected based on tax rates and assessed values of personal
and real properties.
TAX ROLL - The official list showing the amount of taxes levied against each tax payer or property. Frequently, the tax roll and
the assessment roll are combined, but even in these cases the two can be distinguished.
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