1997 Annual Operating Budget BookKODIAK ISLAND BOROUGH
PROPOSED BUDGET
FOR
FISCAL YEAR ENDING JUNE 30, 1997
AS SUBMITTED BY:
JEROME M. SELBY
BOROUGH MAYOR
ON MAY 16, 1996
AND AS AMENDED BY THE KODIAK ISLAND BOROUGH
AND ADOPTED ON JUNE 6, 1996
KODIAK ISLAND BOROUGH ASSEMBLY
GARY STEVENS, PRESIDING OFFICER
ROBIN HEINRICHS, DEPUTY PRESIDING OFFICER
MICHAEL R. MILLIGAN
JACK MCFARLAND
SUZANNE HANCOCK
JOHN BURT
BOBJOHNSON
8
TABLE OF CONTENTS
BOROUGH MAYOR
FINANCIAL SUMMARIES
Assembly Goals and Objectives
Fund Structure
Fiscal Policy
Operating Position - All Funds
Adopted Tax Structure
Fifteen -year Analysis of Tax Rate and Levy
Raw Fish Tax Previous Ten Years
Various Agencies Funding
PAGE
15
25
26
31
33
34
35
36
Fj
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F
GENERAL FUND
General Fund Balance - Previous Ten Years
Changes in General Fund Balance
General Fund Revenues
Revenue Description
General Fund Expenditures by Function
General Fund Summary
Expenditures
Borough Assembly
Borough Mayor
Borough Clerk
Legal Services
Finance Department
Assessing Department
Engineering and Facilities Department
Community Development Department
Building Official
Economic Development
General Administration
Emergency Preparedness
School District Support
Health & Sanitation Department
Education, Culture & Recreation
Transfers
SPECIAL REVENUE FUNDS
Budget Recap
Mental Health Center Summary
Mental Health Center
Community Support Program (CSP)
Child Care Assistance Program
Land Sales
Building and Grounds Funds
Borough Building
Mental Health Center
School Buildings
Parks Operation and Maintenance
Coastal Management
37
37
39
40
42
44
46
48
50
52
54
56
58
60
62
64
66
68
70
72
74
76
78
81
86
89
90
92
94
96
98
100
102
104
106
108
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Womens Bay Service Area
110
Service District No. 1
112
Service Area No. 2
114
Monashka Bay Road Service Area
116
Bay View Road Service Area
118
Fire Protection Area No. 1
120
Women's Bay Fire Department
122
Woodland Acres Street Light Service Area
124
DEBT SERVICE FUNDS
Schedule of Bonded Indebtedness
131
Debt Service - Schools
132
Debt Service - Other
134
CAPITAL PROJECTS FUNDS
137
Borough Capital Projects
138
School Bonds Capital Projects
160
Hospital Bond
164
Near Island Research Facility
168
State Capital Grants
172
Utility Capital Projects
180
ENTERPRISE FUNDS
183
Water Fund
184
Sewer Fund
186
Municipal Solid Waste Collection and Disposal
188
INTERNAL SERVICE FUND
191
Data Processing Department
192
APPENDIX
Class Titles and Pay Ranges
196
Salary Schedule
198
Organizational Chart
199
Statistical Information
201
Ordinance No. 96 -10
213
GLOSSARY
Budget Glossary
219
91
FISCAL YEAR 1997 AT A GLANCE
We are predicting a decline of $36,907 in state municipal assistance and a $20,630 increase in state revenue sharing, which is '
due to a change in accounting policy.
The Borough's mill rate is increasing to 6.95 mills. This would reflect a tax bill of $695 for property valued at $100,000. '
There will be a transfer of $935,280 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 a 1.45% COLA in this budget.
It is the Borough's goal to finish all ongoing capital projects in this fiscal year. '
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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, 1995
1 ze�
President Executive Director
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget
Presentation Award to the Kodiak Island Borough for its annual budget for the fiscal years beginning July 1, 1990 through June
30, 1996.
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 1997 award.
5
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June 1, 1996
Honorable Assembly Members
Kodiak Island Borough
Kodiak, Alaska 99615
Honorable Assembly Members,
KODIAK ISLAND BOROUGH
Fiscal Year 1997
BUDGET LETTER OF TRANSMITTAL
Transmitted herewith is the fiscal year 1997 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
1997.
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 water and sewer service, 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 $3,995,000, a $20,000 increase over last year. Unfortunately, the school district
is balancing their budget with a drawdown of their fund balance of approximately $668,000. Without this use of the school
district's fund balance, the mill rate would have to be raised .85 mills to balance the budget. 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 mid -level 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.
' Similarly, while a small 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 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 1996.
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
11
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.
The significant losses at the Kodiak Island Hospital two years ago have been reversed by the implementation of a
number of changes in financial management and the necessary rate increases approved by the Assembly. The hospital staff has
implemented a process to monitor costs closely, which will identify the need for cost reduction and rate increases in a timely
manner.
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 6.95 mills, a .2 mill increase over 1996. In
order to balance the fiscal year 1997 budget at this level of taxation, the Kodiak Island Borough will have to use $790,400 of the
fund balance from the General Fund. The mill rate would have to be raised to 7.95 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 4.0 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 Woodland Acres Street Lighting Area, which dropped their
mill rate from .75 mills to .5 mills
Property assessments have increased from last year due to new construction and new property becoming taxable. A
consistent pattern of reappraisals and the standardization and increased quality of both the real and personal property rolls has
continued. The taxable value of real and personal property for FY97 is $654,134,651 versus $640,462,576 for FY96, an
increase of $13,672,075 or 2.1 %. Of the total increase, 100% is attributed to new constructions and additions. Reappraisals of
existing land, improvements, and personal property resulted in virtually no change in value.
The total proposed budget for fiscal year 1997 calls for expenditures and transfers of $75,287,033. The Kodiak Island
Borough School District's (KIBSD) proposed budget of $21,440,583 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. This budget
includes a local appropriation to the school district of $3,995,000, up $20,000 from fiscal year 1996. If the Kodiak Island
Borough School District were included as part of the Kodiak Island Borough, the Borough budget would total $96,727,616.
The largest component of this budget is Capital Projects. At this time, the Borough has $37,243,372 in ongoing capital
construction.
The next two largest components are the Kodiak Island Hospital, an enterprise fund of the Kodiak Island Borough, and
the General Fund of the Kodiak Island Borough. The proposed hospital budget requires expenditures of $11,159,087. The
hospital does have a separate budget document which should be consulted on specifics of the hospital budget. The proposed
General Fund budget is $9,154,220 or 12% of the total budget. Of this, $5,926,840 is for transfers to other funds (mostly
KIBSD) leaving expenditures in the General Fund of $3,227,380. These General Fund expenditures amount to 5% of the total
Borough budget.
General Fund revenues are budgeted at $5,288,280 (57 %) from property taxes, $778,400 (9 %) from severance taxes,
$60,300 (1 %) from licenses and permits, $1,726,480 (18 %) from intergovernmental sources, $445,000 (5 %) from interest
earnings, and $46,020 (1%) from miscellaneous revenue. We are including, as part of our revenues, a reduction in fund balance
of $840,980 to balance the budget.
General Fund expenditures are budgeted at $1,633,520 (18 %) for general government, $84,900 (1 %) for public safety,
$5,055,810 (55 %) for education, $163,300 (2 %) for culture and recreation, $163,300 (2 %) for health and welfare, $322,990
(4 %) for assessing, and $516,920 (6 %) for community development. The fiscal year 1997 budget totals $9,154,220, which is
$366,220 more than the budget of $8,788,000 for fiscal year 1996. This increase is due to the education budget increase from
$4,541,690 to $5,055,810, or $514,120.
Looking Ahead
The Borough faces many challenges for FY97. 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 $668,000 of their fund balance to
balance their budget. If this money was not available, taxes would have to be raised .85 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 1996, 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; Cheryl
Bolger, Accountant; 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.
Conclusion
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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 1997
The following activity is outlined as essential for the orderly formulation of the 1996 Borough budget (July 1, 1996 through June
30, 1997).
DATE ITEM BY
January 5, 1996 Budget preparation message Mayor
January 5 Distribution of budget worksheets to aid departments in submitting Finance Officer
11
their requests
January 5
Distribution of forms to solicit input from villages
Mayor
January 5
Distribution of forms to gather input from autonomous not - for - profit
Mayor
organizations
February 2
Final day for departmental budget requests to be returned to Mayor
Department Heads
(via Finance Officer)
February 16
Due date for public and not - for -profit agencies budget requests
Mayor
February 16
Revenue forecast (all funds)
Finance Officer
February-March
Work sessions to resolve or justify differences of department
Mayor/Finance Officer
budgets
Department Heads
March 29
Receipt of KIBSD Budget by March 29
School District
March 29
Receipt of Service District budget
Service Districts
(per KIB Code subsection 3.08.030 B)
April 11
Mayor's annual budget message
Mayor
April 18
Borough Assembly adopts local appropriation to school district
Finance /Assembly
resolution (submit it to Donna by April 9)
April 25
Prior to the 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 25
Assembly Department Review
Mayor/Department Heads
May 16
Introduction of Budget Ordinance
Mayor
May 22
Publication of hearing
Clerk
June 6
Public hearing and adoption of budget (as required by KIB Code
Assembly
Section 3.08.050) by June 10
July 1
Budget execution
All concerned
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THE BUDGET PROCESS
The budget process begins on the first Friday in January of each year with the budget preparation message by the
Borough Mayor. At this time, budget worksheets are distributed to the various departments to aid them in preparing their
requests. The following week, forms are distributed to solicit input from the villages and from autonomous, not - for - profit
organizations.
Departmental budget requests must be returned to the Finance Department by the second week in February.
Departments must include line item monetary requests and goals and objectives for the upcoming fiscal year. Budget requests
by public and not - for - profit organizations must be returned to the Mayor's Office no later than the third week in February.
The Finance Officer prepares a revenue forecast for all funds by the third week in February.
During February and March, work sessions are held between the Mayor, Finance Officer, and department heads to
resolve or justify the departmental budgets.
Service district budgets must be received by March 31 of the year, per Section 4.20.030 of the Borough code. The
school district budget must be received by March 31 of the year, per Section 3.08.030 of the code.
The Mayor presents his annual budget message during the first week of April. The proposed budget and capital
program must be presented to the Borough Assembly in a work session prior to April 30, per section 3.08.030 B of the code.
During the months of April and May, the Assembly reviews the budget with the Mayor and department heads. In May,
the Mayor introduces the budget ordinance. There must be a public hearing on the budget on or before June 10 of each year.
The Borough Clerk posts the notices of this public hearing.
The budget shall be adopted by a favorable vote of a majority of all members of the Assembly no later than June 10
through the adoption of an ordinance setting forth the appropriation levels and the millage rate. The Borough Mayor may veto
the ordinance, but his veto may be overridden by two - thirds of all the votes to which the Assembly is entitled on the question.
If the Assembly does not adopt the budget by June 10, the budget, as presented by the Mayor, shall be deemed to have
been finally adopted, per Section 3.08.060 of the code.
Amendments to the budget can occur anytime during the fiscal year through the Borough Assembly or administrative
action. Generally, the following actions are required at the level of the particular change.
1. All new appropriations are authorized by an appropriation ordinance that amends the annual budget ordinance.
2. A resolution of the Borough Assembly is required to move (appropriate) amounts between departments and projects.
12
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FINANCIAL SUMMARIES
1
I ASSEMBLY GOALS AND OBJECTIVES
' In a February, 1996 work session the Assembly met and formulated their goals and objectives for fiscal year 1997. We have
listed all of these goals and objectives here and then added how we mean to accomplish theses goals and objectives, and how
much it is going to cost. In addition, we have totaled the costs for each goal and calculated it's mill rate equivalent.
I I
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ASSEMBLY GOALS AND OBJECTIVES 1
Goal Setting Process for Borough
BOROUGH SUCCESSES FOR 1995
'
* Sewer/Water
* Land Sale
'
* Ouzinkie School/North Star Elementary School
* Rezanof Drive /Mill Bay Road
* North Pacific Management Council
* Union
* KANA Museum
* Magnasen Act
* Finance Budget
* Risk Management
* Chamber Economic Development
* Launch Facility
'
* Near Island Research Facility
* Salmon Workgroup
* Lawsuit against IFQ's, Impact on Future IFQ's
* Work Sessions in villages
'
MESSAGES FROM OUR CITIZENS:
* Dollars Spent
'
* Assessment/Property Tax
* Inefficient Regulations
* Getting into unmandated powers
* Networks - messages to Assembly
* Making decisions on what is best for the whole Borough
* Funding of non - profits
* Making decisions too quickly /don't process information long enough
* Town meeting for citizens to voice their goals & objectives
* Provide infrastructure for families to stay here
* Positive things for teens and senior citizens to do
* Cost -of- living in Kodiak
* Private sector /government benefit disparity
* Concerns about public safety
* Enlarge newspage, e.g. interviews with members of boards and commissions, explanation of rules such as open
meetings and board of adjustment
* Citizens actions toward perceived problems
* School District budget increases
* School District class sizes
* Hospital
* Shuyak Island land sale monies effect on state /federal monies
* Landfill
MY BOROUGH 2000 - WHERE DO WE WANT TO BE:
* Stable with an infrastructure
* Maintained balanced community
* Natural beauty kept
* Streamlined government
r�
16 1
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
17
ASSEMBLY GOALS AND OBJECTIVES
Education
GOAL
Provide for quality education K -12 and promote education for all citizens
OBJECTIVES
OBJECTIVE
Safe and attractive buildings
Risk Management
Well constructed
MEANS OF ACCOMPLISHMENT EST. COST
School Building Insurance $ 85,000
CIP FY 1997 Additions 260,403
Debt Service - School Bonds 585,125
Full utilization by /for community without conflict to
local businesses
Develop long -range facilities plan
Instruction
Adequate funding
- Federal
-State
-Local - KIBSD
-Local - other entities
Encourage cooperative relationships with other
educational institutes
- University of Alaska, Kodiak College
- UAF /FITC
- Launch Facility
-Near Island Research Facility
Encourage /support pre - school education
responsibilities
Borough contributions to KIBSD
Borough contributions to other entities
Small World & Rainbow Childcare
Efficient building maintenance
Staff analyze and explore facilities
maintenance options
Work cooperatively with the Kodiak Island Borough Snow Removal
School District to transfer maintenance of school
facilities to the Kodiak Island Borough maintenance,
including preventative maintenance
Total Education Support
Mill rate equivalent
W.
5,119,620
73,000
20,500
16,000
6,159,648
8.09
ASSEMBLY GOALS AND OBJECTIVES
Taxation & Assessment
GOAL
Provide a comprehensive taxing and assessment program that is fair and equitable for all citizens
and that provides funding to accomplish the mission statement.
OBJECTIVES
OBJECTIVE
Equitable comprehensive taxes that promote a
balanced budget and economic development
Examine all forms of taxes to ensure 100%
inclusion and collection
Regular Review
Aggressively manage programs to avoid a mill rate
increase for 1997/98
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
Quantifiable - show correlation between services,
taxes, fees, and other revenues
Public education and communication
Public hearings
- Ordinances
- Resolutions
Advertising
Mail -outs
Inform the public as to the source and cost of
unfunded mandates
Increase variety and utilization of Borough
newspage
Maintain a wise debt management program that
provides funds for necessary projects for
maintaining positive benefit for tax dollars
MEANS OF ACCOMPLISHMENT
Entire Assessing Dept., 25% Finance,
35% of legal
EST. COST
19
$ 957,388
ASSEMBLY GOALS AND OBJECTIVES
Land Use Policy
GOAL
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
OBJECTIVES
Update comprehensive plan
Review coastal management plan rewrite
Review zoning regulations
Review land use plan and establish regular
review dates for updating
Review zoning enforcement policy and procedures
Pursue methodology of assuring enforcement
efforts are cost - effective
Total Land Use Policy
Mill rate equivalent
MEANS OF ACCOMPLISHMENT EST. COST
Community Development Dept. $ 66,584
Community Development Dept. 56,584
Community Development Dept. 136,584
Community Development Dept.
Community Development Dept.
20
126,584
46,584
432,920
0.5683
ASSEMBLY GOALS AND OBJECTIVES
Borough Owned Lands
GOAL
Manage Borough -owned lands for the benefit of its residents.
OBJECTIVES
OBJECTIVE
MEANS OF ACCOMPLISHMENT
EST. COST
Classify Borough lands and resources to
Land Sales Fund
$ 12,088
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 Borough needs
Identify need for real property per borough
mandated or adopted power
Land Sales Fund
12,088
Examine land sales policy
Land Sales Fund
12,088
Land inventory and impact to adjacent
Land Sales Fund
12,088
properties
Develop an orderly program for the disposal or Land Sales Fund 96,704
use of Borough lands and resources to reflect
the market as well as the needs and desires of
the community
Identify lands suitable and feasible to acquire Land Sales Fund 120,880
for public purposes
Provide efficient acquisition, classification and Land Sales Fund 72,528
disposal (management) of lands granted by the
federal and state governments and dedicated
by local developers in the subdivision process
(road right -of -ways, parks, etc.)
Administer Borough property records (sales Land Sales Fund 96,704
contracts, easements, leases, permits) for
timely retrieval and execution
Monitor the use of Borough lands for trespass, Land Sales Fund 48,352
encroachment and hazardous waste dumping
Total Borough owned lands 483,520
Mill rate equivalent 0.6347
21
ASSEMBLY GOALS AND OBJECTIVES
Health
GOAL
Provide quality health care.
OBJECTIVES
OBJECTIVES MEANS OF ACCOMPLISHMENT
Review ability to provide cost - effective health care
Continue improving facilities Debt Service KIH
Consolidation of health services
Related health services by non - profits Red Cross Building Repair
Health services delivery CIP Ambulance Purchase
Mental Health Fund
Mental Health Buildings
Hospital
Data Processing for KIH & MH
Seek alternate funding mechanism
Consolidate water and sewer system current assets
with the city of Kodiak's assets for one system
Continued review to deliver responsible solid waste
services by KIB or private contractor for collection
and disposal
Improve services cost
Recycle
Reduce unsightly solid waste
Alternative waste disposal
Continue to deliver city/borough animal control
services
Shared 50/50 costs
Cost of Recycling
Animal Control Contract
Total Health Services
Mill rate equivalent
22
EST. COST
$ 778,790
12,000
6,000
1,721,510
58,980
11,159,087
109,820
120,940
:111
14,015,127
18.3976
ASSEMBLY GOALS AND OBJECTIVES
Economic Development
GOALS
Encourage a strong economic base in the Kodiak Island Borough through private development.
OBJECTIVES
OBJECTIVES MEANS OF ACCOMPLISHMENT EST. COST
Encourage the expansion of the economic base Contribution to Chamber of Commerce $ 33,000
Support utilization of secondary natural
resources
Support raw fish tax credit for development of
secondary processing
Support efforts to keep USCG and other federal
and state agencies strong in Kodiak
Support needed capital improvement funding
from all possible sources
Encourage and emphasize tourism within the Historical Society $9,000 29,000
natural limitations of Kodiak Island Convention Bureau $20,000
Support incentives for existing and new Property tax exemption on Boats 1,015,207
businesses to invest in Kodiak Island Borough $146,072,922 x .00695
Encourage public /private partnerships to
develop community services that are not
profitable to develop from a strictly private
sector perspective
Promote fisheries development, including
protection of stocks and reduction of by -catch
Support expansion of water /sewer system
infrastructure
Encourage and support research to allow for
expansion of other species of small boat
fisheries
Promote regional science and research
Promote diversification of energy programs
Total Economic Development 1,077,207
Mill rate equivalent 1.4140
23
"l
ASSEMBLY GOALS AND OBJECTIVES
Services
GOAL
Encourage, promote, and support cooperation between, and the combining of, services within the Borough.
OBJECTIVES
Work with service districts
Lobbying
Oppose unfunded mandates
Provide emergency services
24
FUND STRUCTURE
The Borough accounts are organized on the basis of funds and account groups, each of which is considered a separate
accounting entity. Operations of each fund are accounted for with a separate set of self - balancing accounts that comprise its
assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate. Borough resources are allocated to and
accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending
activities are controlled. The various funds in this report are grouped into five generic fund types and two broad fund categories.
Governmental Fund Types
General Fund - The General Fund is the operating fund of the Borough and is used to account for all financial resources, except
those required to be accounted for in another fund.
Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than
major capital projects) that are legally restricted to expenditures for specific purposes.
Debt Service Funds - The Debt Service Funds are used to account for the accumulation of, resources for, and the payment of
general long -term debt principal, interest, and related costs.
Capital Project Funds - Capital Projects Funds are used to account for financial resources to be used for acquisition or
construction of major capital facilities and equipment.
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.
It is important that a positive undesignated fund balance and a positive cash balance be shown in all governmental
funds at the end of each fiscal year.
When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year must be reduced
sufficiently to create a positive undesignated fund balance and a positive cash balance.
When possible, the Borough will integrate performance measurement and productivity indicators within the budget.
This should be done in an effort to improve the productivity of Borough programs and employees. Productivity analysis
should become a dynamic part of the Borough administration.
The budget must be structured so that the Assembly and the general public can readily establish the relationship
between expenditures and the achievement of service objectives.
The individual department and agency budget submissions must be prepared with the basic assumption that the
Assembly will always attempt to maintain the current tax rates.
Budgetary review by the Assembly will focus on the following basic concepts:
Staff Economy
The size and distribution of staff will be a prime concern. The Assembly will seek to limit staff
increases to areas where approved program growth and support absolutely requires additional staff
where this can be done without adversely affecting approved service levels.
26
[I
' The justification for base budget programs costs will be a major factor during budget review.
Administrative Costs
' In all program areas, administrative overhead costs should be kept to an absolute minimum.
Functions of all departments and agencies should be reviewed in an effort toward reducing duplicate
' activities within the Borough government and the autonomous and semi - autonomous agencies which
receive appropriations from the Borough.
' The budget will provide for adequate maintenance of capital plant and equipment and for its orderly
replacement.
' The administration will maintain budgetary controls at the character level within each organizational
unit. (Characters are broad classifications of expenditures: fringe benefits, contractual services.)
The preparation and distribution of monthly budget status reports, interim financial statements, and
annual financial reports is required.
The Borough will remain current in payments to the retirement system.
The Borough will develop and annually update a long range (three -five years) financial forecasting
system that will include projections of revenues, expenditures, and future costs and financing of
capital improvements that are included in the capital budget.
The Borough will develop and annually update a financial trend monitoring system which will
examine the fiscal trends from the preceding five years - -trends such as revenues and expenditures per
' capita and adjusted for inflation, liquidity, or operating deficits. Where possible, trend indicators will
be developed and tracked for specific elements of the Borough's fiscal policy.
2. Debt Policies
The Borough will not fund current operations from the proceeds of borrowed funds.
� 1 27
Capital Construction
Emphasis will be placed upon continued reliance on a viable level of paydown capital construction to
'
fulfill needs in an Assembly approved comprehensive capital improvements program.
'
Program Expansions
Proposed expansion to existing programs and services must be submitted as budgetary increments
requiring detailed justification. Every proposed program or service expansion will be scrutinized on
the basis of its relationship to the health, safety, and welfare of the community.
New Programs
New programs or services must also be submitted as budgetary increments requiring detailed
justification. New programs or services will be evaluated on the same basis as program expansion
plus an analysis of long term fiscal impacts.
Existing Service Costs
' The justification for base budget programs costs will be a major factor during budget review.
Administrative Costs
' In all program areas, administrative overhead costs should be kept to an absolute minimum.
Functions of all departments and agencies should be reviewed in an effort toward reducing duplicate
' activities within the Borough government and the autonomous and semi - autonomous agencies which
receive appropriations from the Borough.
' The budget will provide for adequate maintenance of capital plant and equipment and for its orderly
replacement.
' The administration will maintain budgetary controls at the character level within each organizational
unit. (Characters are broad classifications of expenditures: fringe benefits, contractual services.)
The preparation and distribution of monthly budget status reports, interim financial statements, and
annual financial reports is required.
The Borough will remain current in payments to the retirement system.
The Borough will develop and annually update a long range (three -five years) financial forecasting
system that will include projections of revenues, expenditures, and future costs and financing of
capital improvements that are included in the capital budget.
The Borough will develop and annually update a financial trend monitoring system which will
examine the fiscal trends from the preceding five years - -trends such as revenues and expenditures per
' capita and adjusted for inflation, liquidity, or operating deficits. Where possible, trend indicators will
be developed and tracked for specific elements of the Borough's fiscal policy.
2. Debt Policies
The Borough will not fund current operations from the proceeds of borrowed funds.
� 1 27
3.
4.
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.
Investment Policies
The Borough will maintain an investment policy based on the Government Finance Officers Association (GFOA)
model investment policy.
The Borough will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections, and deposits
of all funds will be scheduled to ensure maximum cash availability and investment potential.
28
5.
6.
I
s
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
29
The Borough will maintain a fund balance designation for fiscal cash liquidity purposes; i.e. fiscal reserve that will
provide sufficient cash flow to minimize the potential of short term tax anticipation borrowing.
The Borough will maintain appropriated contingencies to provide for unanticipated expenditures. The three '
contingencies and their recommended minimum funding levels are:
Emergency Contingency 1.00% of General Fund
Personnel Contingency .50% of General Fund
Litigation Contingency .25% of General Fund
The Borough will maintain sufficient self - insurance reserves, as established by professional judgment, based on the
funding techniques utilized and the recorded losses.
t
i1
30
Estimated Beginning Balance
Revenues
Transfers In
Total Available Funds
1996 -97 OPERATING POSITION
OPERATING FUNDS
BASED ON ADOPTED BUDGET
SPECIAL DEBT
GENERAL REVENUE SERVICE
FUND FUNDS FUNDS
$2,800,000 $9,194,543 $1,670,381
CAPITAL
TOTAL
PROJECTS
PROPRIETARY (Memorandum
FUNDS
FUNDS only)
$5,860,437
$5,843,711 $25,369,072
8,344,480
6,319,330
4,750,130
811,803
13,922,711
34,148,454
0
233,920
1,025,780
0
416,160
1,675,860
11,144,480
15,747,793
7,446,291
6,672,240
20,182,582
61,193,386
Expenditures
3,227,380
6,646,750
6,017,980
4,000,000
15,576,120
35,468,230
Transfers Out
5,926,840
20,000
0
0
0
5,946,840
Total Use of Funds
9,154,220
6,666,750
6,017,980
4,000,000
15,576,120
41,415,070
Estimated Funds Available 6/30/97
$1,990,260 $9,081,043 $1,428,311 $2,672,240 $4,606,462 $19,778,316
Kodiak Island Borough
Assessed Values - Last Ten Years
700, 000, 000
zommm
d
R 400,000,000
d
n,
h
d
H 300,000,000
1988 1989 1990 1991 1992 1993 1994
Fiscal Year
-0— Personal Property' Property "BF " Total Assessed Value
1995 1996
! 4 m m m m m m I• M m m m m m M I• I• M
ADOPTED TAX STRUCTURE
F.Y. 1997 MILL RATES
Street
Borough City of Road Road Road Road Fire Fire Lighting
Fund Kodiak Fund Fund Fund Fund Fund Fund Fund Total
TCA 4 - Bay View Road Service Area
- Fire Protection Area No. l
TCA 5 - Entire Borough
(excluding special assessment
..................
TCA 6 - Monashka Bay Road $ery 4
_ Fira Prntartinn drbv ?E1!�r> ?::
TCA 7 Service District No. 1
Fire Protection Area No. -1
6.75
6.75
6.
TCA 8 Fire Protection Area No. 1 6.75 ; ':> <; '`'< L 50. 5:25: :
TCA 9 - Womens Bay Rd & Fire Service Area 6.75 2.00 125' "::1( <>
KODIAK ISLAND BOROUGH
FIFTEEN YEAR ANALYSIS OF TAX RATE AND LEVY
Fiscal
Personal Property
Real Property
Total Assessed
Tax Rate
Total
Year
Assessed Valuation
Assessed Value
Valuation
per $1,000
Tax Levy
1983
$72,919,918
$307,400,381
$380,320,299
7.00
$1,876,462
1984
(a) 64,550,756
325,435,262
389,986,018
3.75
1,646,752
1985
(b) 50,369,200
353,643,800
404,013,000
3.75
1,508,003
1986
(c) 46,204,800
374,136,300
420,341,100
3.75
2,024,237
1987
39,003,109
369,860,196
408,863,305
4.51
2,181,410
1988
48,795,064
379,969,521
428,764,585
4.51
1,926,427
1989
58,727,868
378,072,396
436,800,264
4.50
1,991,902
1990
73,508,740
406,433,607
479,942,347
4.50
2,034,500
1991
76,594,500
439,710,369
516,304,869
4.50
2,237,629
1992
91,537,867
467,821,217
559,359,084
5.50
2,840,482
1993
92,174,619
485,029,021
577,203,640
5.50
3,075,629
1994
92,264,018
520,814,455
613,078,473
5.50
3,270,800
1995
98,616,145
536,140,700
634,756,845
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
(a) reflects exemption of inventories. (b) reflects exemption of head of household items and fishing gear. (c) reflects exemption of
boats under 5 tons.
Tax Rate Per $1,000
Last 20 Years
7.50
7.00
6.50
6.00
5.50
5.00
4.50
4.00
3.50
3.00
1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 19% 1997
Fiscal Year
The general fund property tax mill rate has been kept level at 6.75 mills for FY97. While there is no increase in the mill rate for
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.
RAW FISH TAX
LAST TEN YEARS
2,000,000
1,800,000
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
1,704,395
1,295,921
1,215,559 1,244,127
1,082,779
1,005,664 1,029,408
945,920
871,703
647,057
1987 1988 1989 1990 1991 1992 1993 1994 1995 1996
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 1997, we are projecting $1,100,000.
RAW FISH TAX PREVIOUS TEN YEARS
Fiscal
Amount
Year
Receive
1987
$647,057
1988
$871,703
1989
$875,085
1990
$2,044,881
1991
$1,082,779
1992
$1,295,921
1993
$1,005,664
1994
$1,213,056
1995
$945,920
1996
$1,029,408
35
SUMMARY
VARIOUS AGENCIES FUNDING - FY 97
NO. NAME
AGENCY
STATE FUNDS
K.I.B. FUNDS
FY97 TOTAL
FY96 TOTAL
FY95 TOTAL
REQUEST
ECONOMIC DEVELOPMENT
1 Kodiak Historical Society
9,000
0
9,000
9,000
9,000
9,000
2 Kodiak Island Convention & Visitors Bureau
20,000
0
20,000
20,000
20,000
20,000
ECONOMIC DEVELOPMENT SUBTOTAL
$29,000
$0
$29,000
$29,000
$29,000
$29,000
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
8,200
EDUCATION SUBTOTAL
$42,500
$0
$42,000
$42,000
$42,000
$42,200
GENERAL GOVERNMENT
5 KMXT Public Radio
20,000
0
15,000
15,000
15,000
12 , 0 00
GENERAL GOVT SUBTOTAL
$20,000
$0
$15,000
$15,000
$15,000
$12,000
HEALTH & SOCIAL SERVICES
6 American Red Cross
3,000
0
3,000
3,000
3,000
2,000
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
16,468
27,500
43,968
47,570
55,060
10 Kodiak Council on Alcoholism
43,701
12,604
30,000
42,604
45,387
46,575
11 Kodiak Health Center
2,500
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
42,756
5,980
34,700
40,680
42,059
42,605
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
30,000
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
8,000
0
7,000
7,000
7,000
6,000
19 Kodiak Youth Services Net.
5,000
0
5,000
5,000
5,000
0
HEALTH & SOCIAL SERVICES SUBTOTAL
$261,457
$35,052
$202,200
$237,252
$245,016
$247,240
RECREATION
20 Kodiak Arts Council
15,000
0
14,000
14,000
14,000
13,000
21 Kodiak Island Sportsmen Association
2,000
0
5,000
5,000
5,000
5,000
22 Kodiak Little League
5,000
0
5,000
5,000
5,000
4,000
23 Kodiak Summer Sports Camps
6,000
0
2,000
2,000
2,000
2,000
24 Alaska Natural History Association
3,000
0
0
0
0
0
RECREATION SUBTOTAL
$31,000
$0
$26,000
$26,000
$26,000
$24,000
OTHER
25 Alaska's Future Leaders
2,500
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
5,124
0
0
0
0
0
OTHER SUBTOTAL
$9,924
$0
$4
$4,30
$4,
$4,300
TOTALS
$393,881
$35,052
$318,500
$353,552
$361,316
$358,740
= M r M M M M M M� M= M_ M� r M M
GENERAL FUND
GENERAL FUND BALANCES
LAST TEN YEARS
3,500,000 5,g«,aiu
3,098,371
3,000,000
2,623,100
2,475,747
2,500,000 2,248,866 2,375,653
1,981,147 1,981,577 2,035,321
2,000,000 1,774,750
1,500,000
1,000,000
500,000
0
1987 1988 1989 1990 1991 1992 1993 1994 1995 1996
The Borough budgeted to use $1,165,410 in fund balance in FY96, but only had to use $800,000. Much of this difference can be
attributed to an increase in our payments in lieu of taxes from the federal government and severance taxes being higher than
expected.
Changes in General Fund Balance
Last Ten Years
1,500,000
1,000,000
500,000
0
849.505
206,827
M 53,744
1 (56,353)
(♦
(226,881)
(206,397)
340.332
1,047,217
- 500,000
- 1,000,000
- 1,500,000
(799,770)1
(1,117,224)
1987 1988 1989 1990 1991 1992 1993 1994 1995 1998
GENERAL FUND REVENUES
General Fund Revenues - FY 1997
Licenses & Permits
Severance Tax 1% Intergovernmental Revenues
iterest Earnings
5%
Miscellaneous Revenues
1%
Use of Fund Balance
9%
The largest source of revenue for the general fund continues to be property tax at 57 %. Intergovernmental revenues constitutes
18% of general fund revenues. The Borough instituted a severance tax in fiscal year 1992 which will account for 9% of Borough
revenue in fiscal year 1997.
't9
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
1994 Actual
1995 Actual
1996 Budeet
1997 Budeet
Property Tax
$3,921,089
$4,900,317
$5,127,950
$5,307,620
Severance Tax
769,629
1,060,465
749,250
778,400
Licenses & Permits
63,569
61,565
59,300
60,300
Intergovernmental Revenues
2,063,218
1,633,162
1,568,500
1,726,480
Interest Earnings
291,047
659,794
420,000
445,000
Miscellaneous Revenues
399,085
863,100
1,211,430
46,020
Use of Fund Balance
0
0
0
790,400
Total
$7,507,637
$9,178,403
$9,136,430
$9,154,220
General Fund Revenues - FY 1997
Licenses & Permits
Severance Tax 1% Intergovernmental Revenues
iterest Earnings
5%
Miscellaneous Revenues
1%
Use of Fund Balance
9%
The largest source of revenue for the general fund continues to be property tax at 57 %. Intergovernmental revenues constitutes
18% of general fund revenues. The Borough instituted a severance tax in fiscal year 1992 which will account for 9% of Borough
revenue in fiscal year 1997.
't9
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, 1996) is estimated at $654,134,651. The tax levy for real and personal property is 6.95 mills. The estimated property tax
revenue is $4,546,230, with 85% being from real property and 15% being from personal property. The current delinquency rate
is 1.8 %. For budget purposes, the amount of tax generated by one (1) mill is $675,000.
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 6.95 mills. The estimated severance tax revenue for FY97 is $778,400. The breakdown of
value: rock, sand, and gravel is equal to $6,950; timber is equal to $243,250; fish is equal to $528,200, with no estimated
revenues from minerals at this time. For budget purposes, the amount of tax generated by one (1) mill is $112,000.
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 $165,000.
STATE REVENUES
State Revenue Sharing. AS 29.60.010- 29.60.030: State Equalization of Tax Resources for Municipal Services. The
equalization entitlement computation is based on: population, the relative ability to generate revenue, and local tax burden of the
taxing unity. The estimate for FY97 is $319,100.
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 7,534. The total official census of
the Borough is 15,558 adopted by the Alaska Department of Community and Regional Affairs for purposes of entitlement
computation for FY89 and FY90. Municipal assistance is dependent on legislative appropriation. Our projection for FY97 is
$242,880.
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 FY97 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 area 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.
40
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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. Interest revenue generated through
' investment is allocated to participating funds. The general fund maintains approximately 28% of the allocation. We are
estimating a 6% return on our investments. Estimated interest revenue for FY97 is $445,000 (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 $42,020.
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� 1 41
GENERAL FUND EXPENDITURES BY FUNCTION
Community
Development General
Assessing 6% Government
4% 18%
Health and Welfare
15%
Culture and
Recreation
2%
Public Safety
1%
Education support accounts for over half of the general fund expenditures projected for 1997. This is also an area that is
experiencing rapid growth in the general fund budget. Education support has grown from $3,474,721 in fiscal year 1993 to a
projected $5,055,810 in fiscal year 1997.
GENERAL FUND EXPENDITURES BY FUNCTION
Last Three Years
47
Education
54%
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
1994 Actual
1995 Actual
1996 Budget
1997 Budget
General Government
$1,959,909
$1,990,230
$1,746,030
$1,633,520
Public Safety
92,045
2,358
87,380
84,900
Education
3,615,695
3,861,967
4,541,690
5,055,810
Culture and Recreation
133,000
153,500
158,300
163,300
Health and Welfare
690,430
1,442,643
1,475,770
1,376,780
Assessing
287,403
302,409
337,580
322,990
Community Development
390,883
396,355
441,250
516,920
Total
$7,169,365
$8,149,462
$8,788,000
$9,154,220
47
Education
54%
GENERAL FUND REVENUES
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
0
1994 Actual 1995 Actual 1996 Budget 1997 Budget
tProparty Tax ---- Severance Tax --*— Licenses 6 Permits --*—Intergovernmental Revenues
--0-- Interest Earnings --0— Miscellaneous Revenues --a -Use of Fund Balance
GENERAL FUND EXPENDITURES
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
0
1994 Actual
—*--General Government
--m-- Health and Welfare
1995 Actual 1996 Actual 1997 Budget
--N- Public Safety -+k- Education -Of— Culture and Recreation
—0 Assessing —+— Community Development
41
GENERAL FUND SUMMARY
FY 1997
FY 1994
FY 1995
FY 1996
FY 1996
APPROVED
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Property Tax
Real Property
$2,847,813
$3,638,914
$3,766,500
$3,800,154
$3,857,300
Allowance for Disabled Vets
(8,213)
(4,518)
(6,000)
(8,057)
(6,680)
Allowance for Farm Use
(6,956)
(8,432)
(8,000)
(8,282)
(8,080)
Allowance for Seniors
(133,093)
(146,692)
(120,000)
(154,169)
(133,710)
Personal Property
500,132
668,924
708,750
687,283
702,000
TOTAL PROPERTY TAXES
$3,199,683
$4,148,196
$4,341,250
$4,316,929
$4,410,830
Non Ad Valorem Taxes
Boat Tax - over 5 tons
$9,240
$8,780
$9,500
$8,290
$8,730
Motor Vehicle Tax
163,344
166,651
160,000
157,754
165,000
TOTAL NON AD VALOREM TAXES
$172,584
$175,431
$169,500
$166,044
$173,730
Payment in Lieu of Taxes
PILOT - Federal
$ 412,572
$ 433,618
$480,000
$412,583
$412,580
PILOT - Kodiak Island Housing
10,278
10,023
10,000
9,525
9,530
PILOT - State of Alaska
7,164
7,164
7,200
5,553
5,550
TOTAL PAYMENT IN LIEU OF TAXES
$430,014
$ 450,805
$497,200
$427,660
$427,660
Severance Taxes
Fish
$507,510
$715,257
$506,250
$790,310
$513,000
Mining
3,305
7,784
6,750
11,170
6,750
Logging
258,814
347,424
236,250
247,020
236,250
TOTAL SEVERANCE TAXES
$769,629
$1,070,465
$749,250
$1,048,500
$756,000
Penalties and Interest Tax
Penalties and Interest
$118,808
$142,015
$150,000
$162,066
$160,000
TOTAL PENALTIES & INTEREST TAX
$118,808
$142,015
$150,000
$162,066
$160,000
Licenses and Permits
Annual Use Permit
$125
$0
$0
$0
$0
Building Permits
38,813
39,913
40,000
47,752
40,000
Subdivision
6,803
7,000
5,500
8,445
5,500
Conditional Use Permit
1,600
1,450
1,200
1,000
1,200
Zoning Compliance
3,342
4,628
4,000
5,098
4,000
Variance Fee
1,400
600
1,000
0
1,000
Zoning Change Fee
1,800
1,300
1,000
200
1,000
Electric Permit
5,187
3,506
4,000
200
4,000
Plumbing Permit
2,509
1,846
2,000
5,284
2,000
Planning & Zoning (P &Z) Review Fee
865
970
600
1,360
600
Special Land Use
200
0
0
900
0
Dog License
1,025
352
0
2,520
1,000
Site Plan Review
(100)
0
0
0
0
TOTAL LICENSES AND PERMITS
$63,569
$61,565
$59,300
$72,759
$60,300
INTERGOVERNMENTAL REVENUES
Federal Shared Revenue
National Wildlife Refuge
$7,733
$6,878
$6,000
$238,948
$6,000
National Forest Fund
680
203
200
147
200
TOTAL FEDERAL SHARED REVENUE
$8,413
$7,081
$6,200
$239,095
$6,200
45
FY 1997
FY 1994
FY 1995
FY 1996
FY 1996
APPROVED
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
State Shared Revenues
State Revenue Sharing
$399,010
$322,732
$354,222
$362,692
$319,100
Municipal Assistance
402,201
294,626
264,000
279,787
242,880
Raw Fish Tax
1,213,056
945,920
950,000
1,029,408
1,100,000
Raw Fish Tax - Off Shore
31,070
51,112
50,000
47,713
50,000
Amusement and Games
192
144
300
128
300
Telephone and Electric
9,275
11,547
8,000
10,220
8,000
TOTAL STATE SHARED REVENUES
$2,054,804
$1,626,081
$1,626,522
$1,729,947
$1,720,280
TOTAL INTERGOVERNMENTAL
$2,063,217
$1,633,162
$1,632,722
$1,969,042
$1,726,480
Charges for Services
Road & Utility Inspection Fee
$0
$0
$0
$400
$0
TOTAL CHARGES FOR SERVICES
$0
$0
$0
$400
$0
Fines
Animal Control
$749
$2,288
$2,000
$1,200
$2,000
Zoning Violations
0
541
0
0
0
TOTAL FINES
$749
$2,829
$2,000
$1,200
$2,000
Interest
Interest Earnings
$291,047
$659,794
$450,000
$452,196
$445,000
TOTAL INTEREST
$291,047
$659,794
$450,000
$452,196
$445,000
Miscellaneous - Classified
Jury Duty
$163
$278
$200
$75
$200
Sale of Copies
0
44
0
0
0
Sale of Maps
2,408
2,396
2,000
2,015
2,000
Sale of Computer Data
20
0
20
0
20
Fee - Dishonored Checks
1,010
700
800
350
800
Other
1,698
719,975
28,487
70,796
3,000
Community & Regional Affairs (C &RA)
768
0
0
0
0
Land Leases
400
0
2,000
0
2,000
Emergency Medical Services
13,864
38,712
33,000
33,133
33,000
Insurance Rebate - Misc.
19,226
95,521
0
15,944
0
Admin. Fee - Capital Projects
0
720
1,000
0
1,000
Legal Fee Reimbursement
4,184
0
0
8,458
0
IBEW Reimbursement
3,828
0
0
0
0
Exxon Reimbursement
345,458
0
0
79,970
0
TOTAL MISC. CLASSIFIED
$393,027
$858,346
$67,507
$210,740
$42,020
Use of Fund Balance
$0
$0
$1,165,410
$0
$948,200
Operating Transfers In
Debt Service - Other
$4,759
$0
$0
$0
$0
TOTAL OPERATING TRANSFERS IN
$4,759
$0
$0
$0
$0
Sale of Fixed Assets
Sale of General Fixed Assets
$550
$1,925
$2,000
$0
$2,000
TOTAL SALE OF FIXED ASSETS
$550
$1,925
$2,000
$0
$2,000
TOTAL REVENUES, OTHER FINANCING
SOURCES AND TRANSFERS IN
$7,507,636
$9,204,533
$9,286,139
$8,827,537
$9,154,220
45
46
FY 1997
FY 1994
FY 1995
FY 1996
FY 1996
APPROVED
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
EXPENDITURES
Dept. 100 Borough Assembly
$147,422
$122,124
$120,020
$110,009
$112,020
Dept. 105 Borough Mayor
185,589
198,660
200,170
200,179
196,510
Dept. 110 Borough Clerk
239,280
268,947
283,800
287,133
275,700
Dept. 115 Borough Attorney
220,847
233,878
171,000
160,755
139,000
Dept. 120 Finance Department
607,633
515,640
619,400
615,316
566,830
Dept. 130 Assessing
287,403
302,408
337,200
337,105
322,990
Dept. 135 Engineering/Facilities
115,045
2
0
0
0
Dept. 140 Community Development
390,883
396,355
440,310
435,475
432,920
Dept. 142 Building Inspection
82,138
54,957
82,080
85,500
79,400
Dept. 160 Economic Development
70,914
119,539
90,000
86,485
84,000
Dept. 165 General Administration
362,119
313,111
420,190
405,884
329,330
Dept. 175 Emergency Preparedness
9,907
2,357
5,300
4,295
5,500
Dept. 180 Education Support
3,615,695
3,861,967
4,695,590
4,678,838
5,055,810
Dept. 185 Health and Sanitation
690,430
1,442,643
1,392,092
1,390,307
1,376,780
Dept. 190 Culture and Recreation
133,000
153,500
163,300
163,300
168,430
Dept. 195 Transfers
9,000
161,234
265,687
267,594
9,000
TOTAL EXPENDITURES
$7,167,305
$8,147,322
$9,286,139
$9,228,175
$9,154,220
46
PROGRAM BUDGET SUMMARY
Program ASSEMBLY
Program Description
The Kodiak Island Borough Assembly is elected by the citizens of the Kodiak Island Borough to establish policy for the
Borough by the Assembly/Mayor form of government under which the Borough operates.
Goals
To protect and improve the quality of life for Borough citizens by passing policy statements that reflect the wants and
needs of all Borough residents.
Objectives for 1996 -1997
• 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.
Significant Budget Changes
No significant budget changes.
48
ASSEMBLY
EXPENDITURES
APPROVED
F.Y. 1994 F.Y. 1995 F.Y. 1996 F.Y. 1996 F.Y. 1997
Personnel Services
$16,800
$16,800
$16,800
$17,286
$16,800
Fringe Benefits
1,513
1,795
1,620
1,462
1,620
Political Lobbyist
55,456
57,347
48,000
50,199
48,000
Support Goods & Services
73,653
4 6,181
53,
4 1,062
45 ,600
TOTAL
$147,422
$122,123
$120,020
$110,009
$112,020
PERFORMANCE INDICATORS
49
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Regular Assembly Meetings
24
24
24
24
Special Meetings
2
2
2
2
Joint Work Sessions
10
10
10
10
Work Sessions
29
29
29
29
Other Meetings Attended - Boards & Commissions
NA
NA
NA
NA
SWAMC Conference
NA
NA
NA
NA
AML Conference
NA
NA
NA
NA
Ordinances
33
33
33
33
Resolutions
46
33
33
33
Contracts
NA
NA
NA
NA
Other Items
NA
NA
NA
NA
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.
Goals
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 1996 -1997
• To implement all of the duties defined in Kodiak Island Borough Code 2.20.030.
• To implement, as much as possible, within the constraints of time, limited staff, and available funds, the Assembly
goals and objectives.
• To monitor the effectiveness of all Borough operations
• To provide the Assembly with administrative support necessary to develop and implement policy.
Significant Budget Changes
No significant budget changes
50
MAYOR'S OFFICE
EXPENDITURES
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$107,725
$115,417
$120,580
$123,108
$118,280
Fringe Benefits
33,997
35,494
38,010
37,620
39,480
Support Goods & Services
43,867
47,749
41,291
39,171
38,750
Capital Outlay
0
0
289
280
0
TOTAL
$185,589
$198,660
$200,170
$200,179
$196,510
PERSONNEL
Number of Employees
osit' •
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
Borough Mayor
1
1
1
1
Administrative Assistant/Secretary III
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.
Goals
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 1996 -1997
• 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
CLERK'S OFFICE
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
ACTUA
ACTUA
EXPENDITURES
PROJECTED
Ordinances
33
38
17
20
Resolutions
46
APPROVED
37
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
400
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$118,977
$126,121
$134,400
$140,951
$133,870
Fringe Benefits
42,436
44,321
49,520
48,308
47,330
Contracted Services
0
0
0
0
0
Support Goods & Services
76,486
90,034
96,880
94,874
94,500
Capital Outlay
1,381
8,471
3,000
3,000
0
TOTAL
$239,280
$268,947
$283,800
$287,133
$275,700
66
71
PERSONNEL
52
Elections
1
1
Number of Employees
3
Recount
3
P osition:
0
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
Borough Clerk
150
1.00
1.00
1.00
1.00
Borough Deputy Clerk
Code Supplements
1.00
1.00
1.00
1.00
Records Coordinator
172
1.00
1.00
0.66
1.00
Secretary I
117 cu.ft.
0.00
0.00
0.50
0.00
TOTAL
100 cu.ft.
3.00
3.00
3.16
3.00
PERFORMANCE INDICATORS
53
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
ACTUA
ACTUA
ESTIMAT
PROJECTED
Ordinances
33
38
17
20
Resolutions
46
49
37
40
Minutes (pages)
374
428
250
400
Regular Assembly Meetings
24
27
15
24
Special Meetings
2
7
4
4
Joint Work Sessions
10
13
6
10
Work Sessions
29
32
17
30
Other Meetings Attended
12
12
12
12
Plats Filed
25
21
11
15
Beverage Licenses Reviewed
12
11
2
3
Gaming Licenses Reviewed
18
10
11
10
Borough Newspage Publications
66
71
35
52
Elections
1
1
2
3
Recount
3
1
0
0
Absentee Voters
293
160
149
150
Registered Voters
7061
7382
8217
8000
Code Supplements
3
4
4
4
Archival Records Requests
172
168
150
155
Archival Records Destroyed
21 cu. ft.
117 cu.ft.
100 cu.ft.
100 cu.ft.
Archival Records Added
116 cu.ft.
111 cu.ft.
100 cu.ft.
100 cu.ft.
Notary
56
51
79
60
53
PROGRAM BUDGET SUMMARY
Program LEGAL SERVICES
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.
Goals
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 1996 -1997
• Defend lawsuits brought against the Borough
• 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
LEGAL SERVICES
EXPENMURES
APPROVED
Vv 1rnA 17 IV 1 m vv 1 M ❑v iMIC U 1 n01
Legal Fees $156,531
$181,043
$121,486
$111,450
$100,000
Support Goods & Services 64,316
52,835
49,514
49,306
39,000
TOTAL $220,847
$233,878
$171,000
$160,755
$139,000
55
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.
Goals
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 1996 -1997
• To maintain the Certificate of Achievement Award for Financial Reporting for fiscal year 1996.
• 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 September 30.
• To continue our high rate of tax collections and all other receivables.
• To select a new financial software system.
Significant Budget Changes
No significant budget changes
Previous Year's Accomplishments
The Kodiak Island Borough received the GFOA Distinguished Budgetary Award for our fiscal year 1996 budget.
We also received the award in fiscal years 1990, 1991, 1992, 1993, 1994, and 1995.
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 1989, 1990, 1991, 1992, 1993, and 1994.
We have maintained our high rate of tax collections. At this time, 95.4% of 1995 taxes are collected and 99.1% of
1994 taxes are collected.
56
FINANCE
EXPENDITURES
APPROVED
F.Y. 1994 F.Y. 1995 F.Y. 1996 F.Y. 1996 F.Y. 1997
Personnel Services
$316,157
$347,486
$369,390
$374,013
$374,560
Fringe Benefits
101,159
108,992
120,820
115,686
120,040
Support Goods & Services
223,000
196,461
245,840
238,281
148,890
Capital Outlay
6,871
3,243
8,350
14,147
5,500
Allocated to Projects
(39,5
(140
(125, 000)
(126,810)
(82, 160)
TOTAL
$607,633
$515,640
$619,400
$615,316
$566,830
98%
98%
PERSONNEL
Outstanding Delinquent Taxes
$93,860
$96,000
$100,000
$100,000
Number of Employees
1,050
1,075
1,100
P osition:
Certificate of Achievement
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
Finance Director
Yes
1
1
1
1
Accountant
240
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
1
1
1
1
TOTAL
8
8
8
8
I��71[ /7;7u
57
F.Y. 1994 ACTUAL F.Y. 1995 ACTUAL
F.Y. 1996
F.Y. 1997
ESTIMATED
PROJECTE
Monthly Financials
3 working days
3 working days
3 working days
3 working days
Annual Report (CAFR)
October 15
September 30
September 30
October 15
Personnel Turnover
0
0
0
1
Total Tax Levy
$4,692,985
$4,748,510
$4,838,450
$4,934,140
Current Tax Collections
$4,599,125
$4,653,540
$4,751,600
$4,835,460
Percent of Current Taxes Collected
98%
98%
98%
98%
Outstanding Delinquent Taxes
$93,860
$96,000
$100,000
$100,000
Number of Utility Accounts
1,050
1,075
1,100
390
Certificate of Achievement
Yes
Yes
Yes
Yes
Distinguished Budgetary Presentation
Yes
Yes
Yes
Yes
Commercial Garbage Accounts
235
240
250
270
57
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.
Goals
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 1996 -1997
• Continue with the physical review of taxable property within the Borough, with emphasis on the City of Kodiak,
Monashka Bay, Uyak Bay, Olga Bay and the villages of Old Harbor and Akhiok.
• Continue to work with upgrading the property data base and office files.
• Continue with our audit and compliance program to insure all taxable property is on the roll and assessed fairly
and equitably.
Significant Budget Changes
No significant budget changes
Previous Year's Accomplishments
0 The most significant accomplishment for last year was the completion of the Shuyak Island purchase by the State
of Alaska. This was a very complicated and intense transaction which required a lot of staff effort and has resulted
in $42,000,000 in revenue to the Borough. The reappraisal effort included the rest of Service District No. 1, along
with East Addition and the southeast area of the city. Other areas covered were the villages of Larsen Bay and Port
Lions, Bells Flats/Russian Creek, and the road system.
0 We have continued to upgrade the personal property roll and now have a comprehensive database which includes
full asset listing on business accounts, descriptions and pictures of aircraft, and listing of vessel data and gear.
58
ASSESSING
Personnel Services
Fringe Benefits
Professional Services
Support Goods & Services
Capital Outlay
TOTAL
P osition:
Assessor
Appraiser
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
APPRAISALS PERFORMED
New Construction & Additions
Borough Reappraisal
Total Appraisals Performed
CHANGE IN VALUE FROM PRIOR YEAR
Real Property
Personal Property
Total Value Increase From Prior Year
PERFORMANCE INDICATORS
F.Y. 1994
EXPENDITURES
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
$515,954,650
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$156,989
$178,980
$207,190
$205,404
$203,840
47,955
55,539
62,670
63,532
67,330
0
0
0
0
0
79,807
67,889
66,098
66,917
50,320
2,652
0
1,242
1,252
1,500
$287,403
$302,408
$337,200
$337,105
$322,990
$2,164,924
PERSONNEL
$26,987,976
$25,891,781
$13,537,424
$11,000,000
Number of Employees
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
1
1
1
1
1
1
1
1
2
2
2
2
4
4
4
4
APPRAISALS PERFORMED
New Construction & Additions
Borough Reappraisal
Total Appraisals Performed
CHANGE IN VALUE FROM PRIOR YEAR
Real Property
Personal Property
Total Value Increase From Prior Year
PERFORMANCE INDICATORS
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
$515,954,650
$538,627,500
$550,000,000
$560,000,000
98,616,145
101,835,076
104,000,000
105,000,000
$614,570,795
$640,462,576
$654,000,000
$665,000,000
4,874
4,880
4,900
4,925
2,530
1,542
1,550
1,575
7,404
6,422
6,450
6,500
222
117
150
150
1,034
1,216
1,200
1,200
1,256
1,333
1,350
1,350
$20,464,295
$22,672,850
$11,372,500
$10,000,000
$6,523,681
$3,218,931
$2,164,924
$1,000,000
$26,987,976
$25,891,781
$13,537,424
$11,000,000
59
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.
Goals
To ensure the department is responsive to the needs of the citizens and maximizes the benefits obtained for the costs
expended.
Objectives for 1996 -1997
• Kodiak High School locker room upgrades
• Near Island Research Facility
• KIB Selief Lane extension/Parks/Smokey's
• Village metals removal
• Complete remodel of KIB apartments
• Complete ADA requirements for the former Red Cross building
• Complete construction of Kodiak Island Hospital
• Design Peterson Elementary School addition
• Repair of Kodiak High School/Auditorium roof
• Construct the Island Lake Trail bridge
• Paint Old Harbor School interior and exterior
• Complete Bayside Fire Department expansion
• KIB building fuel tank installation
• Complete Kodiak Middle School exterior
• Middle school roof and lighting level upgrade
• KIB/Mental Health parking lots
• Akhiok school carpet repair
• Chiniak tsunami siren
• Parking lot striping
• Complete numerous small projects
Significant Budget Changes
No significant budget changes
.1
ENGINEERING AND FACILITIES
EXPENDITURES
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$211,482
$94,655
$197,060
$113,267
$216,350
Fringe Benefits
71,734
31,146
69,100
36,697
74,090
Contracted Services
2,860
7,884
7,700
2,619
15,000
Support Goods & Services
37,879
63,952
80,220
75,595
67,480
Capital Outlay
1,219
4,624
2,000
1,967
2,000
Allocated to Projects
(210,129)
(202,259)
(356,080)
(230,145)
(374,920)
TOTAL
$115,045
$2
$0
$0
$0
PERSONNEL
Number of Employees
Position:
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
Engineering and Facilities Director
1
1
1
1
Construction Inspector
1
1
1
1
Secretary III
1
1
2
2
Secretary II
0
1
0
0
TOTAL
3
4
4
4
61
PROGRAM BUDGET SUMMARY
Program COMMUNITY DEVELOPMENT
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 project reviews); and mapping and drafting services. The Community
Development Department is also responsible for administering a number of Kodiak Island Borough code sections, these include:
Title 10 Vehicles and Traffic, Title 16 Subdivisions, and Title 17 Zoning. The department works with other Borough
departments to assist in their administration of Title 13 Utilities, Title 15 Building and Construction, and Title 18 Borough Real
Property. In addition, the department also staffs the Parks and Recreation Committee, and provides staff assistance to a number
of ad hoc and permanent Borough advisory committees.
Goals
To perform the functions assigned to the department, either by the KIB code or by the Assembly, 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 a resource for Borough residents, providing them with information to improve their knowledge about the
Borough and its functions.
Objectives for 1996 -1997
• Complete the update of the Kodiak Island Borough Coastal Management Program and to also have it serve as the
Kodiak Island Borough Comprehensive Policy and Land Use Plan.
• Complete 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 one village comprehensive plan (Port Lions).
• Complete specific chapter revisions of Title 17 (Zoning) of the KIB Code.
• Continue implementation of Kodiak Island Borough zoning enforcement policy, including legal action to correct
violations when necessary.
• Complete an annual review of all code sections the department is responsible for administering.
• Continue to provide the Planning and Zoning Commission and the Assembly with high quality information.
• Continue to perform routine assignments efficiently.
Significant Budget Changes
No significant budget changes.
Previous Year's Accomplishments
See the related performance indicators which identify the level of activity performed by the department. Department
accomplishments are not always easy to quantify, but assist in providing a high quality of life for Borough residents. A
significant activity for the department in the last year has been the review of oil spill contingency plans for oil
transporters that could impact resources in the event of a spill.
62
COMMUNITY DEVELOPMENT
EXPENDYI'URES
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$278,174
$276,734
$300,485
$296,116
$310,060
Fringe Benefits
93,841
89,559
99,985
92,142
99,350
Professional Services
0
3,825
3,395
3,395
0
Support Goods & Services
58,652
82,154
74,200
73,894
62,140
Capital Outlay
2,760
1,574
745
5,555
0
Allocated to Projects
(42,544)
(57,491)
(38,500)
(35,626)
(38,630)
TOTAL
$390,883
$396,355
$440,310
$435,475
$432,920
PERSONNEL
Number of Employees
P osition:
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
Community Development Director
1
1
1
1
Associate Planner/L.R. Planning
1
1
1
1
Associate Planner/Enforcement
1
1
1
1
Draftsman/Technician
1
1
1
1
Secretary III
1
1
1
1
Secretary 11
0
0
1
1
Secretary I
1
1
0
0
TOTAL
6
6
6
6
PERFORMANCE INDICATORS
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
ACT
ACT
ESTIMA
PROJEC
Zoning Compliance Permits Issued
193
175
150
175
Planning & Zoning Commission Cases
109
80
80
100
Zoning Violations- Complaints Responded To
56
25
50
50
Project Reviews
104
111
125
130
Junk Cars Removed by the Junk Removal
Program
178
170
180
180
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 the issuance of a building permit. Building height, setbacks,
and parking requirements are some of the zoning requirements checked in the field by the building inspection staff.
Goals
To ensure that every new construction project in the Borough complies with the applicable adopted codes, and to ensure
that unsafe structures are abated.
Objectives for 1996 -1997
• 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 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.
Significant Budget Changes
No significant budget changes. However, building construction and inspection time are expected to increase due to the
anticipated construction of the Kodiak Launch Complex and thirty -one residential units financed through the Kodiak Island
Housing Authority. Several new commercial structures, in the City of Kodiak, are in the planning stage and the building
inspection staff is also involved in the inspection of the construction of the Kodiak Island Hospital. The logistics involved with
the inspection of the Kodiak Launch Complex will make it difficult to provide the historical level of building inspection service
to the community with the current staff.
64
BUILDING INSPECTION
EXPENDITURES
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Contracted Services
$79,960
$54,731
$75,000
$81,241
$75,000
Support Goods & Services
2,178
226
7,080
4,259
4,400
TOTAL
$82,138
$54,957
$82,080
$85,500
$79,400
PERFORMANCE INDICATORS
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
ACTUAL
ACTU
ESTIMA
PROJECTE
Borough Building Permits Issued
101
110
100
105
Borough Plumbing Permits Issued
42
45
40
45
Borough Electrical Permits Issued
119
91
100
110
Inspection Trips
n/a
995
1000
1000
65
■ I
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.
Goals
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 1996 -1997
• Provide an increased opportunity for the Assembly to pursue programs beneficial to the community.
• Promote economic diversification.
• Enhance the economic viability of the community by pursuing activities that may contribute to an increased tax
base, as well as provide for better public amenities and services. This effort is being coordinated with the City of
Kodiak through the Kodiak Chamber of Commerce.
Significant Budget Changes
No significant budget changes.
66
67
ECONOMIC DEVELOPMENT
'
EXPENDITURES
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$5,939
$9,120
$1,489
$1,488
$0
Fringe Benefits
590
935
154
152
0
'
Professional Services
Chamber of Commerce
22,424
0
46,636
30,000
36,107
52,000
34,593
30,000
31,000
53,000
Kodiak Convention & Visitors Bureau
25,000
20,000
0
20,000
0
Support Goods & Services
6,961
5,847
250
252
0
'
Operating Transfers - Capital Projects
10,000
7,000
0
0
0
TOTAL
$70,914
$119,538
$90,000
$86,485
$84,000
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.
Goals
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 1996 -1997
• 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.
68
rr 1
D
n
J
r-
I
1
H
I
4'
GENERAL ADMINISTRATION
Personnel Services
Fringe Benefits
Audit Expense
Support Goods & Services
Capital Outlay
TOTAL
Po sitio n:
Personnel Assistant
Secretary III
Secretary I
TOTAL
EXPENDITURES
APPROVED
F.Y. 1994 F.Y. 1995 F.Y. 1996 F.Y. 1996 F.Y. 1997
11,922
11,410
111,860
111,285
56,060
131,519
110,952
100,950
97,083
108,000
170,844
151,057
166,480
156,596
125,830
12,154
0
500
2,805
0
$362,119
$313,111
$420,190
$405,884
$329,330
PERSONNEL
Number of Employees
1.0
0.0
0.0
0.5
0.5
0.0
1.5
1.5
1.0
0.0
1.0
69
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.
Goals
It is the goal of this program to prepare staff to deal with an emergency in a safe and efficient manner.
Objectives for 1996 -1997
• Train the damage assessment team in the American Red Cross Damage Assessment Program.
• Train staff in emergency first aid.
• Develop written emergency procedures and guidelines for staff.
• Assist outlying rural areas in administering emergency plans and training.
• Provide acquisition of tsunami warning sirens around the island.
Significant Budget Changes
No significant budget changes.
70
EMERGENCY PREPAREDNESS
EXPENDITURES
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Support Goods & Services
$2,847
$2,357
$5,300
$4,295
$5,500
Capital Outlay
7,060
0
0
0
0
TOTAL
$9,907
$2,357
$5,300
$4,295
$5,500
PERFORMANCE INDICATORS
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
ACTUA
ACTUA
ESTIMA
PROJEC
Number of Tsunami Sirens
15
15
15
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.
Goals
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 1996 -1997
• 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
Additional funding in the amount of $950,000 requested by school district.
(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)
rr
72
SCHOOL DISTRICT SUPPORT
Professional Services
Audit Expense
Support Goods & Services
Operating Transfers
TOTAL
EXPENDITURES
F.Y. 1994 F.Y. 1995
23,157 29,993
92,538 42,603
F.Y. 1996 F.Y. 1996
BUDGET ACTUAL
$0 $0
26,000 19,664
45,000 34,584
APPROVED
F.Y. 1997
BUDGET
$0
21,000
36,000
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.
Goals
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 1996 -1997
• 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. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Emergency Medical Services
$30,143
$32,107
$32,450
$30,665
$32,450
Animal Control
48,000
48,000
48,000
48,000
48,000
Ambulance Service
116,800
145,000
95,000
95,000
95,000
City Prisoners Hospital Care
0
0
50,000
50,000
50,000
Council on Alcoholism
40,787
30,000
45,387
45,387
42,600
State Health Services - Village
0
0
21,406
21,406
11,770
State Health Services -KANA
8,000
0
0
0
4,280
Women's Resource & Crisis Center
29,700
34,700
42,059
42,059
40,680
American Red Cross
2,000
2,000
3,000
3,000
3,000
Alaska Legal Services
2,000
4,000
0
0
0
Kodiak Baptist Mission
30,000
27,500
47,570
47,570
43,970
Small World Day Care Center
16,000
18,000
18,000
18,000
18,000
Special Olympics
6,000
6,000
7,000
7,000
7,000
Mental Health Center Support
2,000
2,126
2,000
2,000
2,000
Senior Citizen Support
24,000
24,000
24,000
24,000
24,000
Kodiak Respite Care
3,000
5,000
5,000
5,000
5,000
Rainbow Child Care Center
2,000
2,500
2,500
2,500
2,500
Salvation Army
5,000
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
0
0
2,000
OPERATING TRANSFERS
Mental Health
$245,000
$200,000
$81,100
$81,100
$50,940
Building and Grounds
0
0
39,340
39,340
58,980
Debt Service
0
700,000
700,000
700,000
697,290
Capital Projects
60,000
0
6,000
6,000
0
Data Processing
0
134,210
94,780
94,780
109,820
TOTAL EXPENDITURES
$690,430
$1,442,643
$1,392,
$1,390,307
$1,37 6,780
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 19% -1997
• 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. 1994 F.Y. 1995 F.Y. 1996 F.Y. 1996 F.Y. 1997
KMXT Public Radio
$12,000
$12,000
$15,000
$15,000
$15,000
Historical Society
9,000
9,000
9,000
9,000
9,000
Summer Basketball
4,000
4,000
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
13,000
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
8,200
8,000
8,000
8,000
Kodiak College
34,000
34,000
34,000
34,000
34,000
Kodiak Little League
2,500
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
0
2.000
2,000
2,000
2,000
KANA Family Center
0
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
0
5,000
5,000
5,000
Operating Transfers
0
0
0
0
5,130
TOTAL
$133.000
$153,500
$163,300
$163,300
$168.430
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.
Goals
To transfer such sums of money as are necessary to fully support the activities of the Kodiak Island Borough.
Objectives for 1996 -1997
N/A
Significant Budget Changes
N/A
78
TRANSFERS
EXPENDITURES
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Operating Transfers
Exxon Claims Settlement
$0
$0
$25,487
$25,487
$0
Debt Service Other
9,000
11,234
9,000
16,907
9,000
Capital Projects -IUB
0
150,000
207,200
201,200
0
Capital Projects -State
0
0
2 4,000
2 4,000
0
TOTAL
$9,000
$161,234
$265,687
$267,594
$9,000
79
SPECIAL REVENUE FUNDS
11�
lII SPECIAL REVENUE FUNDS
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.
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
This fund accounts for activities related to the Woodland Acres Street Lighting Area established by the voters within the district
to provide street lighting within their service area.
I COMMUNITY AND REGIONAL AFFAIRS
This fund accounts for the reimbursable expenditures for the Kodiak Regional Office of the State of Alaska, Department of
Community and Regional Affairs. Expenditures include postage, telephone, copy costs, and office equipment. Revenue is
generally in the form of reimbursement in the same amount as billable expenditures.
OIL SPILL CLEANUP
This fund accounts for costs incurred by the Borough due to the Exxon Valdez oil spill. Such costs are reimbursed by the State
of Alaska and Exxon.
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
Net Taxable Value
Mill Levy
Property Tax
Womens Bay Road Service Area
35,039,993
2.00
70,080
Service District No. 1
96,877,748
1.75
169,540
Monashka Bay Road Service Area
13,077,294
1.50
19,620
Bay View Road Service Area
4,472,542
1.00
4,470
Fire Protection No. 1
132,096,514
1.00
198,140
Womens Bay Fire Department
35,039,993
1.25
43,800
Woodland Acres Street Light Service Area
17,668,930
.50
8,830
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 FY97 is
$508,300.
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 FY97 is $13,320.
Day Care Assistance Programs. AS 44.47.250 - 44.47.310 State of Alaska Day Care Assistance Act. A grant to subsidize
child care services for low and moderate income families who are working, attending school or seeking employment. The
estimate for FY97 is $300,933.
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 FY97 is $29,500 for routine implementation and $45,000 for the sensitive areas identification special project.
STATE REVENUE SHARING
82
n
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 FY96 the base amounts are $2,500 per
mile of road and $10 per capita for fire districts. The state does change these amounts based on cost of living adjustments and
' available funds.
OTHER REVENUE
Land Sales: the Borough charges rent for office space to the Borough departments and outside agencies who have offices within
the "Borough" building. For fiscal year 1997, the Borough is charging an annual rate of $1.40 per square foot. In fiscal year
1996 the Borough charged $1.30 per square foot.
I FEES FOR SERVICES
Mental Health Center Fees. In fiscal year 1997 the Mental Health Center is budgeting to collect $1,145,580 in client fees. This
accounts for 67% of the Mental Health Center budget. It should be noted that this is net of $150,000 written off as a discount to
low income families. Also, we are anticipating a bad debt expense of $50,000 in FY 1997. These fees relate to mental health
counseling, testing, diagnosis, and other related services.
1
II
83
$100
$90
$80
$70
$60
$50
$40
$30
$20
$10
$0
Revenues
Property Tax
Other
Use of Fund Balance
Total
Expenditures
Personnel
Support Goods
Other
Total
Per Capita Cost
FIRE DISTRICTS
Bayside Womens Total
Fire Dept. Bay Fire
Dept.
$208,000
$41,840
$249,840
33,500
12,690
46,190
100,000
0
100,000
$341,500
$54,530
$396,030
$93,940
$4,700
$98,640
24,890
39,530
64,420
222,670
10,300
232,970
$341,500
$54,530
$396,030
$ 88.40
$ 73.10
$ 80.75
Per Capita Cost
R4
Bayside Fire Dept. Womens Bay Fire Dept. Total
Revenues
Property Tax
Other
Use of Fund Balance
Total
Expenditures
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
$22.890
$20,743
$9,674
$5,589
Womens
ROAD DISTRICTS
Monashka
Bayview
Bay Road
Womens Bay
Road Service
Monashka Bay
Bay View Road
Service Area
District No. 1
Service Area
Service Area
$66,380
$195,000
$19,000
$4,110
44,100
13,300
3,800
1,200
0
0
13,500
0
$110,480
$208,300
$36,300
$5,310
$30,000
$94,000
$12,000
$2,000
30,660
56,030
15,000
1,000
24,290
50,000
8,500
2,000
25,530
8,270
800
310
$110,480
$208,300
$36,300
$5,310
11
9
2
1
$9,674
$22,890
$20,743
$5,589
Per mile cost
$22.890
$20,743
$9,674
$5,589
Womens
Road
Monashka
Bayview
Bay Road
Service
Bay
Road
District
District
Service
Service
One
District
District
RS
BUDGET RECAP
SPECIAL REVENUE FUNDS
FISCAL YEAR 1996/1997
86
Womens
Service
Mental
Day
Land
Building
Coastal
Bay Road
District
Health
Care
Sales
& Grounds
Management Service Area
No. 1
Beginning Fund Balance
$6,884
$5,894
$48,400
($46,780)
$0
$190,492
$236,944
Revenues
$1,659,680
$332,770
$483,520
$329,590
$74,500
$110,480
$208,300
Transfers In
$50,940
$0
$0
$186,110
$0
$0
$0
Total Available Funds
$1,710,620
$332,770
$483,520
$515,700
$74,500
$110,480
$208,300
Expenditures
$1,710,620
$332,770
$463,520
$515,700
$74,500
$110,480
$208,300
Transfers Out
$0
$0
$20,000
$0
$0
$0
Total Use of Funds
$1,710,620
$332,770
$483,520
$515,700
$74,500
$110,480
$208,300
Est. Funds Available 6/30/97
$6,884
$5,894
$48,400
($46,780)
$0
$190,492
$236,944
86
Service
Monashka
Bay View
Fire
Womens
Woodland
Kodiak
$6,560,990
$0
Area
Bay Rd
Road
Protection
Bay Fire
Acres Street
Arts
Facilities
$5,310
No. 2
Service Area Service Area
No. 1
Department
Light Area
Council
Fund
TOTAL
$3,000
$40,100
$2,500
$450,000
$60,000
$24,000
$0
$0
$1,021,434
$0
$36,300
$5,310
$341,500
$54,530
$10,950
$73,300
$2,704,710
$6,425,440
$0
$0
$0
$0
$0
$0
$0
$0
$237,050
J
$0 $36,300 $5,310 $341,500 $54,530 $10,950 $73,300 $2,704,710 $6,662,490
$0 $36,300
$5,310
$341,500
$54,530
$10,950
$73,300
$2,623,210
$6,560,990
$0
$0
$0
$0
$0
$0
$81,500
$101,500
$0 $36,300
$5,310
$341,500
$54,530
$10,950
$73,300
$2,704,710
$6,662,490
$3,000 $40,100
$2,500
$450,000
$60,000
$24,000
$0
$0
$1,021,434
87
MENTAL HEALTH SUMMARY
89
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
REVENUE
Community Mental Health
Health and Social Services
$254,900
$248,380
$248,900
$248,692
$218,900
Client Fees
83,161
206,929
155,000
186,168
202,000
IQBSD
50,134
20,255
20,000
44,091
0
IOBSD Reg.
52,723
119,695
129,290
139,521
465,480
Private Insurance
130,389
147,310
145,710
146,555
190,000
Champus
16,711
13,791
14,400
28,018
18,000
Medicaid
71,690
160,913
80,000
82,839
80,000
Veterans Administration
2,774
493
1,700
4,603
10,000
U.S. Coast Guard
13,050
13,413
11,100
12,393
11,100
Vocational Service
5,005
2,079
15,950
3,765
10,000
Division of Corrections
1,235
(1,180)
0
0
0
Disability Determination
1,750
0
0
0
0
City Contract
1,615
1,173
9,600
6,135
17,000
CSP Consultation
0
0
0
0
0
Contracted Services
2,800
0
0
0
0
Discount for Low Income
0
(282,253)
0
(154,046)
(150,000)
Interest
21
(1,888)
200
1,126
200
Other
166
77
0
306
0
Insurance Rebate
443
0
0
0
0
Rental Income
12,000
12,000
0
0
0
Use of Fund Balance
0
0
15,000
0
0
Transfers In General Fund
245,000
200,000
235,000
235,000
13,450
SUBTOTAL
$945,567
$861,187
$1,081,850
$985,164
$1,086,130
Community Support Program
State of Alaska Grants
$320,300
$309,500
$300,100
$299,912
$295,000
Client Fees
40,417
30,405
34,000
33,585
34,000
Private Insurance
585
2,722
0
0
0
Medicaid
180,773
179,840
258,000
230,291
258,000
Rental Income
24,000
24,000
0
0
0
Use of Fund Balance
0
0
0
0
0
Transfers In General Fund
0
0
0
0
37,490
SUBTOTAL
$566,075
$546,467
$592,100
$563,788
$624,490
TOTAL REVENUES
$1,511,
$1,407
$1,673,95
$1,54
$1,71 0,620
EXPENDITURES
Dept 200 Community Health
$1,100,509
$1,103,491
$1,081,850
$1,066,581
$1,086,130
Dept 204 Community Support
470,192
562,019
592,100
562,698
624,490
TOTAL EXPENDITURES
$1,570,701
$1,665,510
$1,673,950
$1,629,2
$1,710,620
89
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.
Goals
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 KIBMHC.
Objectives for 1996 -1997
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:
1. scheduling negotiations for contract renewal for agencies under contract,
2. 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 Management
• 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
No significant budget changes.
Previous Year's Accomplishments
0 MHC outpatient clinical training in Brief Therapy.
0 Implementation of regular night clinic.
90
MENTAL HEALTH CENTER
EXPENDITURES
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Personnel Services
$674,264
$701,364
$716,870
$714,046
$715,940
Fringe Benefits
187,052
192,332
220,750
195,886
211,190
Support Goods and Services
0
3,450
0
0
0
Travel Expenses
35,464
17,138
32,000
27,938
17,000
Facilities
22,418
32,083
16,260
15,548
16,000
Supplies
15,843
18,274
20,300
16,156
17,800
Equipment
6,302
7,202
9,500
8,849
10,200
Other Support
152,646
126,722
46,170
59,073
98,000
Capital Outlay
7,550
9,402
20,000
20,535
0
Operating Transfers
(1,030)
(4,476)
0
8,550
0
TOTAL
$1,100,509
$1,103,491
$1,081,850
$1,066,581
$1,086,130
PERSONNEL
Number of Employees
Position:
F.Y. 1994
F.Y. 1995
F.Y. 199
F.Y. 199
Director
1.00
0.50
0.50
0.50
Assistant Director
0.50
1.00
1.00
1.00
Clinician III
8.50
8.00
8.00
6.00
Clinician I
0.00
0.00
0.00
1.00
Rehabilitation Director
0.90
0.00
0.00
0.00
Operations Manager
1.00
1.00
0.65
0.50
Secretary III
1.00
1.00
1.00
1.00
Clerk/Cashier
0.00
1.00
1.00
1.00
Secretary 11
0.50
0.00
0.00
0.00
TOTAL
13.40
12.50
12.15
11.00
PERFORMANCE INDICATORS
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Outpatient -Open Cases
1,350
1,160
1,020
1,200
Emergency Services Contacts
650
714
675
700
91
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.
Goals
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 1996 -1997
• 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
COMMUNITY SUPPORT PROGRAM
Personnel Services
Fringe Benefits
Support Goods and Services
Travel Expenses
Facilities
Supplies
Equipment
Other Support
Capital Outlay
TOTAL
P ositio n:
Director
Operations Manager
Community Support Program Director
Secretary III
Case Manager
Rehabilitation Aide
Rehabilitation Technician
TOTAL
Residential Clients Served
Vocational Clients Served
Case Management Clients Served
Social Skills Clients Served
Crises Respite Clients Served
Outreach Clients Served
0.0
0.1
1.0
2.0
2.0
0.0
1.0
1.0
3.0
0.0
0.0
EXPENDITURES
1.0
1.0
1.0
1.0
3.5
4.0
0.0
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$262,465
$335,885
$373,160
$373,306
$409,080
89,272
106,313
143,480
123,343
147,210
0
2,000
0
0
0
1,614
2,659
3,100
3,090
3,000
55,126
55,010
11,140
8,601
11,100
4,990
5,406
5,520
3,101
3,900
5,166
5,096
6,000
4,583
6,500
30,875
49,650
49,700
46,675
43,700
20,684
0
0
0
0
$470,192
$562,019
$592,100
$562,698
$624,490
PERSONNEL
Number of Employees
0.0
0.1
1.0
2.0
2.0
0.0
1.0
1.0
3.0
0.0
0.0
0.5
1.0
1.0
1.0
1.0
3.5
4.0
0.0
0.0
3.0
3.0
9.00
10.0
PERFORMANCE INDICATORS
F.Y. 1994
F.Y. 1995
ACTUAL
ACT UAL
8
9
6
6
25
27
22
24
5
6
100
125
F.Y. 1996 F.Y. 1996
8
14
37
42
34
38
6
6
135
150
93
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.
Goals
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 1996 -1997
• 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
94
CHILD CARE ASSISTANCE
Revenues
State of Alaska Grants
TOTAL
Expenditures
Personnel Services
Employee Benefits
Day Care Subsidy
Support Goods & Services
Capital Outlay
TOTAL
Position:
Local Administrator
REVENUES AND EXPENDITURES
PERFORMANCE INDICATORS
PROGRAM: F.Y. 1994 F.Y. 1995
ACTUAL ACTUAL
F.Y. 1996 F.Y. 1996
ESTIMATED PROJECTED
(Children)
890
713
800
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$314,
$320,829
$325,628
$319,1
$332,770
$314,726
$320,829
$325,628
$319,109
$332,770
ARA (Families)
$22,840
$22,585
$25,165
$25,243
$25,910
4,071
4,950
5,375
5,380
5,160
281,770
280,727
285,170
278,736
292,189
6,043
11,638
9,918
9,750
9,154
0
1,24
0
0
357
$314,724
$321,140
$325,628
$319,110
$332,770
PERSONNEL
Number of Employees
F.Y. 199
F.Y. 1995
F.Y. 199
F.Y. 199
0.5
0.5
0.5
0.5
PERFORMANCE INDICATORS
PROGRAM: F.Y. 1994 F.Y. 1995
ACTUAL ACTUAL
F.Y. 1996 F.Y. 1996
ESTIMATED PROJECTED
(Children)
890
713
800
815
DCAP (Families)
562
444
480
489
(Children)
23
63
63
65
TCCB (Families)
16
19
19
21
(Children)
68
98
90
90
ARA (Families)
25
50
45
45
(Children)
68
153
92
95
Block Grant (Families)
21
72
35
38
(Children)
1049
1027
1045
1065
All Programs (Families)
624
585
579
593
95
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.
Goals
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 1996 -1997
• 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.
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 Acquired easement to cross adjacent private property with a sewer line for new hospital construction.
0 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.
96
LAND SALES
REVENUES AND EXPENDITURES
APPROVED
F.Y. 1994 F.Y. 1995 F.Y. 1996 F.Y. 1996 F.Y. 1997
Revenues
$103,491
$105,644
$107,770
$114,097
$120,410
Annual Use Permit
$0
$1,250
$1,500
$1,000
$1,500
Interest Earnings
(2,324)
16,660
20,000
4,905
5,000
Gravel Sales
19,384
34,476
40,000
15,020
40,000
Principal Payments
364,339
183,962
400,000
312,769
350,000
Interest Payments
131,595
95,790
100,000
74,477
80,000
Fees & Penalties
0
0
0
0
0
Reimbursement -Title Search
0
0
0
0
0
Reimbursement- Attorney Fees
11,005
(3,060)
0
2,336
3,000
Other
0
505
20
0
20
Land Leases
0
2,770
4,000
400
4,000
Use of Fund Balance
0
0
70,850
0
0
TOTAL
$523,999
$332,353
$636,370
$410,907
$483,520
Expenditures
Personnel Services
$103,491
$105,644
$107,770
$114,097
$120,410
Employee Benefits
20,217
21,647
23,680
23,047
16,150
Contracted Services
37,496
195,488
75,500
110,654
40,000
Support Goods & Services
29,493
51,648
42,420
29,761
266,960
Capital Outlay
9,706
5,319
15,000
1,271
20,000
Allocated to Projects
0
(930)
0
0
0
SUBTOTAL
$200.403
$378.816
$264.370
$278.831
$463.520
Transfers Out
Buildings & Grounds
$0
$0
$19,000
$19,000
$20,000
Debt Service -Other
1,145
(1,095)
0
2,018
0
Capital Projects- Borough
0
670,000
353,000
353,000
0
Capital Projects -State
0
0
0
0
0
Major Maintenance - School
304,870
0
0
0
0
SUBTOTAL
$306,015
$668,905
$372,000
$374,018
$20,000
TOTAL EXPENDITURES AND
OTHER FINANCING USES
$506,
$1,047,
$636,
$652,84
$483,520
PERSONNEL
Number of Employees
Posi tion:
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
Resource Manager
1
1
1
1
97
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.
Goals
To maintain Borough -owned or operated parks and other improvements or facilities at an acceptable level.
Objectives for 1996 -1997
• Contract with Threshold Services, Inc. for garbage pick -up in and around Borough parks.
• 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.
98
BUILDING AND GROUNDS
REVENUES AND EXPENDITURES
APPROVED
F.Y. 1994 F.Y. 1995 F.Y. 1996 F.Y. 1996 F.Y. 1997
Revenues
$251,148
$297,322
$308,570
$302,145
$325,622
Interest Earnings
$6,513
$0
$0
$0
$0
Rents & Royalties - KIB
107,250
147,938
146,210
148,610
157,480
-City of Kodiak
46,740
46,740
53,770
53,770
57,910
-KIBSD
77,880
58,584
69,250
69,250
74,580
-KMXT Public Radio
21,960
21,960
25,390
25,390
26,960
- Borough Building Annex
10,248
8,540
0
0
0
- Kodiak Tribal Council
0
1,708
10,250
10,248
0
- Apartment Rent for KANA
19,936
600
0
650
0
-C & RA
2,596
400
0
0
0
- Mental Health
4,000
4,000
8,900
8,900
9,100
-Day Care Assistance
1,800
3,656
3,310
3,310
3,560
Use of Fund Balance
0
0
10,650
0
0
Transfers In- General Fund KIB
50,000
0
146,340
146,340
166,110
Transfers In -Land Sales
0
0
19,000
19,000
20,000
TOTAL
$348,923
$294,126
$493,
$485,468
$515,700
Expenditures
Borough Building
$251,148
$297,322
$308,570
$302,145
$325,622
KIB Mental Health Center
33,963
50,390
58,500
68,528
68,080
School Buildings
180,152
107,433
107,000
95,131
102,000
Parks Operation & Maintenance
6,772
18,654
19,000
22,033
19,998
TOTAL
$472,035
$473,799
$
$487,
$515,700
99
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.
Goals
To provide efficient, cost - effective space for public service functions.
Objectives for 1996 -1997
• To establish a plan for an upgrade of the building's electrical distribution system to eliminate safety hazards and
meet the demand imposed by increased office automation.
• Continue to upgrade carpet and painting on an annual basis for 2 -3 offices per year.
Significant Budget Changes
No significant budget changes
11
BOROUGH BUILDING
EXPENDITURES
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$26,775
$26,059
$60,000
$68,790
$26,367
Fringe Benefits
7,083
7,973
15,070
11,201
13,830
Contracted Services
1,796
2,189
13,000
12,675
12,675
Support Goods & Services
204,095
250,735
201,500
193,836
245,750
Capital Outlay
11,399
10,461
19,000
15,969
27,000
Operating Transfer -Debt Service Other
0
(95)
0
(326)
0
TOTAL
$251,148
$297,322
$308,570
$302,145
$325,622
PERSONNEL
Number
of Employees
Position:
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 199
Maintenance Worker
0.5
0.5
0.5
0.5
101
.PROGRAM BUDGET SUMMARY
Program BUILDING AND GROUNDS FUND - MENTAL HEALTH CENTER
Program Description
The Kodiak Island Borough apartments provide housing and space for a variety of mental health rehabilitation, therapy
programs, and administration offices.
Goals
To provide a safe, useable environment.
Objectives for 1996 -1997
• Completion of the $350,000 grant to upgrade the interior and exterior of the facility.
Significant Budget Changes
No significant budget changes.
102
MENTAL HEALTH CENTER
EXPENDITURES
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Personnel Services
$5,213
$4,845
$7,000
$6,469
$5,370
Fringe Benefits
0
1,730
0
1,212
880
Support Goods & Services
28,750
43,100
51,500
60,848
61,830
Capital Outlay
0
715
0
0
0
TOTAL
$33,963
$50,390
$58,500
$68,528
$68,080
103
PROGRAM BUDGET SUMMARY
Program BUILDING AND GROUNDS FUND - SCHOOL BUILDINGS
Program Description
This program provides insurance on all Borough owned school buildings.
Goals
To have adequate insurance on all Borough owned school buildings.
Objectives for 1996 -1997
• 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.
104
SCHOOL BUILDINGS
EXPENDITURES
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Insurance & Bonding
$173,620
$88,701
$95,000
$82,220
$85,000
Snow Removal and Sanding
6,532
18,7
12,0
12,910
17,000
TOTAL
$180,152
$107,433
$107,000
$95,131
$102,000
105
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.
Goals
To provide a system of neighborhood and regional parks and facilities to serve the diverse recreational needs of
Borough residents.
Objectives for 1996 -1997
• To maintain the quality of existing parks at an acceptable level.
Significant Budget Changes
No significant budget changes.
PARKS OPERATION AND MAINTENANCE
EXPENDITURES
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTU
ACTUA
BUDGET
ACT
BUDG
Expenditures
Personnel Services
$2,468
$2,660
$13,500
$12,294
$15,000
Fringe Benefits
0
632
0
1,581
404
Contracted Services
1,078
11,225
1,000
3,470
1,000
Support Goods & Services
3,226
4,137
3,500
4,008
3,594
Capital Outlay
0
0
1,000
679
0
TOTAL
$6,772
$18,654
$19,000
$22,033
$19,998
107
PROGRAM BUDGET SUMMARY
Program COASTAL MANAGEMENT
Program Description
With the passage of the Alaska Coastal Management Act in 1977, local governments, rural regions, and the State of
Alaska began to cooperatively manage the use of Alaska's coastal resources. The Alaska Coastal Management Program
(ACMP) provides for 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.
Goals
To complete the revision of the Kodiak Island Borough Coastal Management Program ( KIBCMP).
Objectives for 19% -1997
• To provide extensive public review opportunities of the concept approved draft of the KIBCMP.
• To develop the KIBCMP concept approved draft to reflect community goals and objectives as embodied in the
comments received.
• To proceed through the local, state, and federal adoption process with the document.
Significant Budget Changes
The Kodiak Island Borough will receive approximately $4,000 more funds in FY 97, as our base funding for the routine
implementation portion of this grant program. This is in recognition of the Borough's active involvement in the program.
In addition, the Kodiak Island Borough will receive an additional $45,000 in special project funding in FY 97. The
special project will consist of an update of the identification of sensitive areas in the Borough, with particular focus on the
knowledge of community residents. This information is useful for a number of purposes, but it is being collected and
documented as part of regional oil spill contingency planning. In accomplishing the project, the Borough will work closely with
federal and state resource agencies.
I �
I �
108 1 �
COASTAL MANAGEMENT
$20,760
$23,800
$18,400
$18,130
$15,000
REVENUES AND EXPENDITURES
30,912
25,852
7,530
7,506
9,500
Support Services
APPROVED
7,774
F.Y. 1994
F.Y. 1995 F.Y. 1996
F.Y. 1996
F.Y. 1997
1,768
ACTUAL
ACTUAL BUDGET
ACTUAL
BUDGET
Revenues
0
0
0
0
State of Alaska Grants
$57,150
$53,550 $30,350
$30,350
$74,500
Federal Grants
0
5,000 0
0
0
TOTAL
$57,150
$58,550 $30,350
$30,350
$74,500
Expenditures
Personnel Services
$20,760
$23,800
$18,400
$18,130
$15,000
Contracted Services
30,912
25,852
7,530
7,506
9,500
Support Services
3,711
7,774
4,420
4,714
5,000
Capital Outlay
1,768
1,123
0
0
0
CMG Special Project
0
0
0
0
45,00
TOTAL-
$57,151
$58,549
$30,350
$30,350
$74,500
109
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.
Goals
To provide safe, well drained roads, free of ice and snow.
Objectives for 1996 -1997
• To implement the first stage of a multi -year plan to apply seal coating to the paved road sections within their
service area, with the first phase being to complete two miles of the heaviest utilized paved road surface.
• To clean, repair, or create drainage ditches areawide.
Significant Budget Changes
No significant budget changes.
110
WOMENS BAY SERVICE AREA
$1,354
$585
$2,025
$1,454
$3,130
Employee Benefits
REVENUES AND EXPENDITURES
$178
$275
$497
$300
Professional Services
0
0
APPROVED
0
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
29,841
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
30,660
Grading/Ditching
9,184
20,363
60,264
Property Taxes
$78,124
$66,099
$62,524
$66,279
$66,380
Annual Use Permits
10,000
10,000
20,000
20,000
20,000
State Disaster Relief
0
247
0
0
0
State Shared Revenue
13,209
11,321
12,600
10,561
12,600
Interest Earnings
0
10,710
11,500
11,080
11,500
Use of Fund Balance
0
0
50,000
0
0
TOTAL
$101,333
$98,377
$156,624
$107,920
$110,480
Expenditures
Personnel Services
$1,354
$585
$2,025
$1,454
$3,130
Employee Benefits
$0
$178
$275
$497
$300
Professional Services
0
0
0
0
0
Snow Removal
17,388
46,891
30,000
29,841
30,000
Repairs & Maintenance
38,966
12,779
40,660
41,703
30,660
Grading/Ditching
9,184
20,363
60,264
54,890
24,290
Support Goods & Services
62
3,249
23,400
430
22,100
Transfers Out
0
0
0
0
0
TOTAL
$66,954
$84,045
$156,624
$128,815
$110,480
111
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.
Goals
To continue to provide maintenance service to roads within the district.
To provide safe and useable roads to district residents.
To provide proper signage on roads.
Objectives for 1996 -1997
• To continue encouraging the Borough to pursue the funds for all the roads in the district.
Significant Budget Changes
No significant budget changes.
112
SERVICE DISTRICT NO. 1
$4,349
$3,411
$3,400
$3,818
$4,400
Fringe Benefits
REVENUES AND EXPENDITURES
502
270
613
270
Snow Removal/Sanding
26,930
63,782
APPROVED
36,749
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
(5,169)
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
50,000
Support Goods & Services
855
4,283
1,600
Property Taxes
$172,447
$77,403
$178,000
$195,716
$195,000
Payment in Lieu of Taxes
3,162
3,084
0
3,338
3,300
State Shared Revenue
11,170
11,174
11,000
10,523
10,000
Penalties & Interest
0
13,793
0
20,309
0
Use of Fund Balance
0
0
150,0
0
0
TOTAL
$186,779
$105,454
$339,000
$229,886
$208,300
Expenditures
Personnel Services
$4,349
$3,411
$3,400
$3,818
$4,400
Fringe Benefits
252
502
270
613
270
Snow Removal/Sanding
26,930
63,782
94,000
36,749
94,000
Repairs &Maintenance
64
10,171
199,730
(5,169)
56,030
Grading/Ditching
15,990
13,823
40,000
10,738
50,000
Support Goods & Services
855
4,283
1,600
104
3,600
Capital Outlay
0
0
0
0
0
TOTAL
$48,440
$95,972
$339,000
$46,852
$208,300
113
go
PROGRAM BUDGET SUMMARY �W
Program SERVICE AREA NO. 2
•r
Program Description
Service Area No. 2 is responsible for water and sewer services in the service area. •"
Goals
To obtain water and sewer services for this area.
Objectives for 1996 -1997
• 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.
�I
W.
114
SERVICE AREA NO.2
REVENUES AND EXPENDITURES
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
$3,086
($16)
$0
$0
$0
Use of Fund Balance
0
0
500
26
0
TOTAL
$3,086
($16)
$500
$26
$0
Expenditures
Personnel Services
$0
$0
$0
$0
$0
Support Goods & Services
0
10
5 00
0
0
TOTAL
$0
$100
$500
$0
$0
R
115
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.
Goals
To maintain, repair, and provide snow removal for roads in the Monashka Bay Road Service Area.
Objectives for 1996 -1997
• 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.
116
1
1
... ■
.. ■
4M ■
.t
�1
.
MONASHKA BAY ROAD SERVICE AREA
$229
$261
$920
97
$500
REVENUES AND EXPENDITURES
6,223
9,163
11,000
4,864
12,000
Repairs & Maintenance
0
APPROVED
900
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
7,700
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
0
300
TOTAL
$12,155
$23,006
Property Taxes
$22,720
$17,997
$18,060
$19,010
$19,000
State of Alaska Grants
0
0
0
0
0
State Revenue Sharing
2,709
2,322
2,100
2,090
1,680
Interest Earnings
0
2,452
1,200
2,770
2,120
Other Financing Sources
0
0
0
0
13,5
TOTAL
$25,429
$22,771
$21,360
$23,870
$36,300
Expenditures
Personnel Services
$229
$261
$920
97
$500
Snow Removal/Sanding
6,223
9,163
11,000
4,864
12,000
Repairs & Maintenance
0
3,405
900
0
15,000
Grading/Ditching
5,742
9,459
7,700
3,116
8,500
Support Goods & Services
(3 9)
718
840
0
300
TOTAL
$12,155
$23,006
$21,360
$8,077
$36,300
117
PROGRAM BUDGET SUMMARY
Program BAY VIEW ROAD SERVICE DISTRICT
Program Description
Bay View Road Service Area is responsible for the road maintenance in the service area.
Goals
To maintain, repair, and provide snow removal for the roads in the Bay View Road Service Area.
Objectives for 1996 -1997
• To provide safe and adequate roads.
Significant Budget Changes
No significant budget changes.
118
M. I
«., ■
M
7 Vbl
BAY VIEW ROAD SERVICE AREA
$363
$60
$0
$20
$0
Professional Services
REVENUES AND EXPENDITURES
0
0
0
0
Snow Removal/Sanding
1,866
3,292
APPROVED
1,414
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
110
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
2,000
Support Goods & Services
0
155
310
Property Taxes
$4,015
$4,525
$4,110
$4,484
$4,110
State Shared Revenue
1,081
918
1,000
855
1,000
Interest Earnings
0
211
2 00
248
2 00
TOTAL
$5,096
$5,654
$5,310
$5,587
$5,310
Expenditures
Personnel Services
$363
$60
$0
$20
$0
Professional Services
0
0
0
0
0
Snow Removal/Sanding
1,866
3,292
2,000
1,414
2,000
Repairs & Maintenance
0
302
1,000
110
1,000
Grading/Ditching
3,777
1,426
2,000
3,734
2,000
Support Goods & Services
0
155
310
0
310
TOTAL
$6, 006
$5,235
$5,310
$5,278
$5,310
119
■
I
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.
Goals
To minimize the impact on life and property attributable to fire through the development and implementation of fire
prevention and suppression programs.
Objectives for 1996 -1997
• 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
No significant budget changes
ki
120
s
FIRE PROTECTION AREA NO. 1
$69,553
$72,823
$75,900
$79,145
$78,940
Volunteers
REVENUES AND EXPENDITURES
8,130
12,000
5,745
15,000
Fringe Benefits
22,971
22,471
APPROVED
25,674
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
0
Support Goods & Services
44,092
45,304
179,820
Property Taxes
$184,729
$194,178
$199,300
$207,613
$208,000
Payment in Lieu of Taxes
2,372
2,313
2,500
2,503
2,500
State Shared Revenue
20,749
18,525
15,000
19,267
15,000
Interest Earnings
14,719
16,198
6,000
39,357
10,000
Other
0
0
0
0
0
Rent
6,000
6,000
6,000
6,000
6,000
Use of Fund Balance
0
0
100,000
0
100,000
Transfers In
0
0
0
0
0
TOTAL
$228,569
$237,214
$328,800
$274,740
$341,500
Expenditures
Fire Chief
$69,553
$72,823
$75,900
$79,145
$78,940
Volunteers
8,752
8,130
12,000
5,745
15,000
Fringe Benefits
22,971
22,471
22,080
25,674
24,890
Contracted Services
0
0
4,000
0
4,000
Contributions
0
0
0
0
0
Support Goods & Services
44,092
45,304
179,820
37,125
183,670
Capital Outlay
10,512
3,535
20,000
0
20,000
Depreciation
0
0
15,000
0
15,000
Transfers Out
3,6
1,258
0
658
0
TOTAL
$159,500
$153,521
$328,800
$148,347
$341,500
121
PROGRAM BUDGET SUMMARY ,
Program WOMENS BAY FIRE DEPARTMENT
1
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.
Goals
To minimize the impact on life and property attributable to fire through the development and implementation of fire
prevention and suppression programs.
Objectives for 1996 -1997
• 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.
122
WOMENS BAY FIRE DEPARTMENT
$0
$0
$1,700
$1,478
$1,700
Fringe Benefits
REVENUES AND EXPENDITURES
1,446
3,000
1,266
3,000
Professional Services
0
300
APPROVED
0
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
38,294
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
10,000
Operating Transfers
0
0
0
Property Taxes
$39,005
$41,376
$41,200
$41,389
$41,840
State Shared Revenue
749
3,959
585
572
590
Interest Earnings
0
3,097
3,000
3,888
3,000
Other
550
129
100
0
100
Rent
6,300
9,000
9,000
9,000
9,000
Transfers In
0
0
0
0
0
Use of Fund Balance
0
0
10,000
0
0
TOTAL
$46,604
$57,561
$63,885
$54,849
$54,530
Expenditures
Personnel Services
$0
$0
$1,700
$1,478
$1,700
Fringe Benefits
6,931
1,446
3,000
1,266
3,000
Professional Services
0
300
300
0
300
Support Goods & Services
29,461
30,856
54,885
38,294
39,530
Capital Outlay
5,632
2,925
4,000
2,150
10,000
Operating Transfers
0
0
0
0
0
TOTAL
$42,024
$35,527
$ 63,885
$43,188
$54,530
123
PROGRAM BUDGET SUMMARY
Program WOODLAND ACRES STREET LIGHT AREA
Program Description
To provide street lighting to the residents of Woodland Acres.
Goals
To provide street lighting to ensure a safer environment for all residents and visitors of Woodland Acres.
Objectives for 1996 -1997
• To maintain and adequately fund the current street lights throughout Woodland Acres.
Significant Budget Changes
Reduce the mill rate from .75 to .50 mills.
124
WOODLAND ACRES STREET LIGHT AREA
$0
$0
$0
$0
Electricity 4,235
REVENUES AND EXPENDITURES
7,950
5,041
7,950
Capital Outlay 3, 0 1 4
0
3,000
0
APPROVED
TOTAL $7,373
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Property Taxes
$10,731
$11,333
$10,730
$12,887
$10,730
State Revenue Sharing
220
185
220
169
220
Interest Earnings
0
1,221
0
1,841
0
TOTAL
$10,951
$12,739
$10,950
$14,897
$10,950
Expenditures
Personnel Services $124
$0
$0
$0
$0
Electricity 4,235
5,179
7,950
5,041
7,950
Capital Outlay 3, 0 1 4
0
3,000
0
3, 000
TOTAL $7,373
$5,179
$10,950
$5,041
$10,950
125
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.
Goals
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 1996 -1997
• 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.
126
KODIAK ARTS COUNCIL
REVENUES AND EXPENDITURES
APPROVED
F.Y. 1994 F.Y. 1995 F.Y. 1996 F.Y. 1996 F.Y. 1997
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues
Council Reimbursement $0 $ 0 $36, 650 $31,765 $73,300
TOTAL $0 $0 $36,650 $31,765 $73,300
Expenditures
Personnel Services $0 $0 $28,000 $24,182 $56,000
Employee Benefits 0 0 8,650 7,579 17,3
TOTAL $0 $0 $36,650 $31,761 $73,300
PERFORMANCE INDICATORS
Membership
(corporations, businesses, families & individuals)
Audiences:
Community Performances
Student/School Events
Classes/Workshops/Exhibits
F.Y. 1994
ACTUAL
n/a
n/a
n/a
n/a
F.Y. 1995
F.Y. 1996
F.Y. 1997
ACTUAL
ESTIMATED
PROJECTED
n/a
n/a
780
n/a
n/a
8,800
n/a
n/a
6,370
n/a
n/a
2,150
127
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.
Program Goals
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 1996 -1997
• The Borough would like to realize a 5.5% rate of return on our investments in FY 1997.
128
FACILITIES FUND
REVENUES AND EXPENDITURES
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Interest Earnings
$0
$0
$0
$101,983
$510,440
Proceeds - Shuyak Island
$0
$
$8,400,000
$8,000,
$2,1
TOTAL
$0
$0
$8,400,000
$8,101,983
$2,704,710
Expenditures
Support Goods and Services
$0
$0
$2,400,000
$0
$2,623,210
Operating Transfers
0
0
6,000,000
6,000,000
81,5
TOTAL
$0
$0
$8,400,000
$6,000,000
$2,704,710
129
DEBT SERVICE FUNDS
SCHEDULE OF GENERAL OBLIGATION BOND INDEBTEDNESS
PRINCIPAL AND INTEREST REQUIREMENTS
General Obligation
School Bonds 1989
General Obligation
Bonds Series 1993
General Obligation
Bonds Series 1994
Total
Outstanding
Balance
July 1,1996
$ 5,085,000
8,135,000
9,985,000
$ 23,205,000
Principal
$ 890,000
655,000
$ 1,545,000
Interest
$ 320,938
372,290
544,710
$ 1,237,938
Outstanding
Balance
June 30, 1997
$ 4,195,000
7,480,000
9,985,000
$ 21,660,000
Under Alaska State Statutes, there is no legal debt limit. The amount of debt outstanding is determined by the residents of the
Kodiak Island Borough, and ultimately by the market place.
REVENUE SOURCES AND DEBT SERVICE FUNDS ESTIMATES
STATE REVENUES
School Debt Reimbursement. AS 14.11.100: State aid for retirement of school construction debt. The state
reimburses the Borough for expenditures on school debt as follows: up to 80% on bonds issued after June 30, 1983; 90% of
bonds issued after December 31, 1981, but before June 30, 1983; school bonds approved between June 30, 1977, and January 1,
1982, are reimbursed at 80% of annual costs with a two -year lag, and school debt incurred prior to July 1, 1977, would be
reimbursed at 100% of annual costs with a two -year lag. After fiscal year 1985, the state will reimburse up to 80% debt service
expenditures for school bonds approved by voters after June 30, 1983. The estimated reimbursement for 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 FY96 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.
FY 1997 Requirements
131
PROGRAM BUDGET SUMMARY
Program DEBT SERVICE - SCHOOLS
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).
Goals
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 1996 -1997
• 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
1,047
1,000 M
800
600
400
200
CI
786
1988 1989 1990
1,560 1,515
1991 1992 1993 1994 1995 1996 1997
III).
DEBT SERVICE - SCHOOLS
Revenues
State of Alaska Grants
State Shared Revenues
School Debt Reimbursement - current
School Debt Reimbursement - 2 yr lag
Alaska Cigarette Tax
Interest Earnings
Use of Fund Balance
Transfers In
Proceeds of Long Term Debt
TOTAL REVENUES
Expenditures
Support Goods and Services
Principal Payments
Loan Payable - EPA
School Bonds - 1989
School Bonds - 1991
General Obligation 1993
1995 Revenue Anticipation
Interest Payments
School Bonds - 1989
School Bonds - 1991
General Obligation - 1993
General Obligation - 1994
1995 Revenue Anticipation
Transfers Out
Capital Projects - Borough
TOTAL EXPENDITURES
REVENUES AND EXPENDITURES
APPROVED
F.Y. 1994 F.Y. 1995 F.Y. 1996 F.Y. 1996 F.Y. 1997
$0
$0
$0
$0
$3,000,000
2,006,496
2,445,950
2,355,980
2,422,203
1,575,130
0
16,500
0
0
0
69,069
69,560
70,000
67,616
70,000
182,078
155,824
180,000
127,994
105,000
0
0
375,000
0
242,070
0
924,000
924,000
924,000
1,016,780
169,748
0
0
0
0
$2,427,391
$3,611,834
$3,904,980
$3,541,813
$6,008,980
$56,870
$1,429
$53,970
$16,511
$59,700
20,833
20,833
20,840
20,833
20,840
725,000
780,000
835,000
835,000
890,000
1,030,000
1,015,000
1,000,000
1,000,000
0
0
455,000
625,000
625,000
655,000
0
0
0
0
3,000,000
483,119
433,078
379,170
379,170
320,940
150,182
94,170
36,500
36,500
0
0
552,050
409,790
409,790
372,290
0
680,888
544,710
544,710
544,710
0
0
0
0
145,500
1,675,000
1,637,178
0
0
0
$4,141,004
$5,669,626
$3,904,980
$3,867,514
$6,008,980
133
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.
Goals
To always have sufficient funds to cover the long -term portion of the employees' accrued vacations.
Objectives for 19% -1997
• To have funds available to cover the long -term portion of the employees' accrued vacations.
Significant Budget Changes
No significant budget changes.
134
DEBT SERVICE - OTHER
$0
$0
$9,000
$0
$9,000
Transfers Out:
REVENUES
AND EXPENDITURES
General Fund
17,987
0
0
APPROVED
0
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
0
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Revenues
Buildings and Grounds
0
95
0
326
Transfers In:
TOTAL EXPENDITURES
$17,987
$5,666
$9,000
$326
General Fund KIB
$22,228
$11,234
$9,000
$16,907
$9,000
Mental Health Center
(1,030)
0
0
8,550
0
Day Care Assistance
0
0
0
2,018
0
Land Sale Fund
1,145
0
0
0
0
Bayside Fire Station
3,620
1,258
0
658
0
TOTAL TRANSFERS IN
$2
$ 12,492
$9,000
$28,132
$9,000
Expenditures
Employee Benefits
$0
$0
$9,000
$0
$9,000
Transfers Out:
General Fund
17,987
0
0
0
0
Mental Health
0
4,476
0
0
0
Land Sale Fund
0
1,095
0
0
0
Buildings and Grounds
0
95
0
326
0
TOTAL EXPENDITURES
$17,987
$5,666
$9,000
$326
$9,000
135
Fund Balance
111 111
11 111
111 111
111 111
• 111 111
111 111
I11 111
59
2,095,381 1,670,381
1,428,311
Projected
1994 1995 1996 1997
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.
116
1988 1989 1990 1991 1992 1993
CAPITAL PROJECTS FUNDS
PROGRAM BUDGET SUMMARY
' Program CAPITAL PROJECTS - BOROUGH VARIOUS, SCHOOL BONDS, AND STATE GRANTS
t 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.
Goals
To protect the Borough's interest in each capital project by ensuring satisfactory job progress, reasonable performance,
and clear and accurate communications.
Objectives for 1996 -1997
• 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 FY97 projects include:
Akhiok School Painting
$38,000
Peterson Elementary School Addition
211,603
Kodiak High School Rooms
6,000
East Elementary School Doorways
4,200
Little League Fencing
18,000
City Library/Alaska Room
16,000
Red Cross Building Repairs
12,000
Ambulance
6,000
Kodiak Island Hospital Remodel
500,000
Island Creek Trail
140,000
Monashka Bay end of road
110,000
$1,061,803
137
continued on page 140... I
138 1 �
Capital Projects
FY 1996
Completed
FY 1997
Total
Fund 410- Borough Capital Projects:
B udget
Projects
Additions
P roj ec t Cost
Revenues:
'
Interest Earnings
$617,909
$210,200
$828,109
DOE/Peterson Elementary
3,740,690
3,740,690
0
0
DOE Hospital Studies
3,800
3,800
0
0
Manville Settlement
29,000
0
29,000
'
Kodiak Clean Lakes
93,000
0
93,000
Chamber of Commerce
50,000
0
50,000
Total Revenues
$4,534,399
$3,744,490
$210,200
$1,000,109
Operating Transfers In:
'
General Fund
207,200
83,500
0
123,700
Land Sales
353,000
34,396
0
318,604
Debt Service
4,055,760
2,676,542
0
1,379,218
Major Maintenance
130,817
73,955
0
56,862
'
Total Operating Transfers In
$4,746,777
$2, 868,393
$0
$1,878,384
Total Revenues
$9,281,176
$6,612,883
$ 2 1 0,200
$2,878,493
'
Projects:
2 Auditorium - Work of Art
$33,090
$0
$33,090
6 Asbestos Removal
71,000
0
71,000
8 Chiniak Subdivision Improvements
398,234
398,234
0
0
'
16 New Parks
103,210
0
103,210
33 High School Roof Maintenance
65,000
0
65,000
35 Chiniak School Water System
48,500
48,500
0
0
66 Selief Lane Drainage
35,000
0
35,000
'
70 Peterson Elementary/Fed
3,740,690
3,740,690
0
0
74 Street Signs
22,000
0
22,000
77 Jr. High Exterior Painting
203,000
203,000
0
0
78 H.S. Library Roof Repair
35,000
0
35,000
,
79 Crab Analog Report
10,000
0
10,000
80 H.S. Parking Lot Repair
45,000
0
45,000
82 Anton - Larsen Road Ext.
25,000
0
25,000
,
83 Hospital Computers
35,000
35,000
0
0
85 Village Metals Removal
150,000
0
150,000
86 KIB Oil Tank Replacement
88 High School Phase IV
100,000
2,002,788
2,002,788
0
0
100,000
0
96 Clean Lakes
93,000
0
93,000
98 Borough Bldg Parking Lot
20,000
0
20,000
99 East Elementary Parking Lot
35,520
35,520
0
0
100 Main Elementary Steps
18,000
0
18,000
,
101 Pool Regrout
67,300
67,300
0
0
105 Anton Larsen Dock
140,000
0
140,000
107 Hospital Studies
3,800
3,800
0
0
109 Fisheries Development
50,000
0
50,000
'
110 KIB Recreation Facilities
400,000
0
400,000
111 Hospital Construction
830,532
0
830,532
112 Russian River Drum Removal
34,056
34,056
0
0
113 Ouzinkie School Remodel
340
340
0
0
'
114 State Airport Improvements
11,000
0
11,000
115 Chiniak Tsunami Siren
30,000
0
30,000
116 Old Harbor Exterior Paint
45,000
0
45,000
117 Heliopad Striping
3,000
0
3,000
118 Bayside Fuel Tank
6,655
6,655
0
0
121 New Ambulance Purchase
122 High School Equipment
6,000
37,000
37,000
0
0
6,000
0
'
125 High School Locker Room
51,000
0
51,000
126 Akhiok Carpet Repair
5,000
0
5,000
continued on page 140... I
138 1 �
Previous Year's
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
Expenditures
FY 1997
FY 1998
FY 1999
FY 2000
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
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
$28,000
$5,090
$0
$0
$0
$0
69,871
1,129
0
0
0
0
0
0
0
0
0
0
63,279
39,931
0
0
0
0
55,704
9,296
0
0
0
0
0
0
0
0
0
0
0
35,000
0
0
0
0
0
0
0
0
0
0
22,073
(73)
0
0
0
0
172,302
30,698
0
0
0
0
5,031
29,969
0
0
0
0
0
10,000
0
0
0
0
18,237
26,763
0
0
0
0
0
25,000
0
0
0
0
0
0
0
0
0
0
111,414
38,586
0
0
0
0
81,065
18,935
0
0
0
0
0
0
0
0
0
0
74,042
18,958
0
0
0
0
630
19,370
0
0
0
0
0
0
0
0
0
0
3,290
14,710
0
0
0
0
0
0
0
0
0
0
134,167
5,833
0
0
0
0
0
0
0
0
0
0
0
50,000
0
0
0
0
77,851
322,149
0
0
0
0
0
830,532
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
11,000
0
0
0
0
0
30,000
0
0
0
0
44,552
448
0
0
0
0
0
3,000
0
0
0
0
0
0
0
0
0
0
0
6,000
0
0
0
0
0
0
0
0
0
0
255
50,745
0
0
0
0
0
5,000
0
0
0
0
139
Capital Projects
Fund 410- Borough Capital Projects:
Continued from page 140
FY 1996 Completed
Budget Projects
FY 1997
Additions
Total
Project Cost
127 Akhiok School Painting
128 Peterson Addition (Match)
129 High School Rooms
130 East Elementary Doorways
131 Little League Fencing
132 City Library/Alaska Room
133 Red Cross Building Repairs
121 Ambulance
135 Northstar School Enhancements
Transfers Out - Fund 420
Transfers Out - Fund 430
Total Borough Projects
$0
$38,000
$38,000
0
70,000
70,000
0
6,000
6,000
0
4,200
4,200
0
18,000
18,000
0
16,000
16,000
0
12,000
12,000
0
6,000
6,000
0
40,000
40,000
246,461
0
246,461
25,000
0
25,000
$9,281,176 $6,409,883
$210,200
$2,878,493
..
�.7
.F
140
Previous Year's
Expenditures
$119
0
0
0
0
0
0
0
0
0
0
$961,881
Budgeted
FY 1997
Budgeted
FY 1998
Budgeted Budgeted
FY 1999 FY 2000
Budgeted
FY 2001
$37,881
$0
$0
$0
$0
70,000
0
0
0
0
6,000
0
0
0
0
4,200
0
0
0
0
18,000
0
0
0
0
16,000
0
0
0
0
12,000
0
0
0
0
6,000
0
0
0
0
0
0
0
0
0
91,461
0
0
0
0
25,000
0
0
0
0
$1,924,612
$0
$0
$0
$0
141
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Auditorium - Work of Art
Project #2
Project Category: Educational Facilities
Fund: 410
Department: 404
Description of Project: This project provides for art- related activities and purchases of works of art for the schools.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
2000 -01
Total Cost
Expenditures
Expenditures
Administration
$24,090
$14,500
$9,590
($2,738)
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
Construction
$9,000
$13,500
($4,500)
($6,400)
Equipment
Equipment
Other Services
Other Services
$24,892
$19,625
$5,267
Contingency
Contingency
$5,000
$0
$5,000
Overhead
Overhead
TOTALS
$33,090
$28,0001
$5,0901
Sol
$0
sol
$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 1996 -97 THROUGH 2000 -01
Project Title: Asbestos Removal Program
Project #6
Project Category: Educational Facilities
I Fund: 410
Department: 415
Description of Project: This project provides for abatement of asbestos - containing materials within the schools and will provide
an update to the AHERA Management Plans.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$4,440
$7,178
($2,738)
Land
Site Investigation
Design Services
Construction
$36,668
$43,068
($6,400)
Equipment
Other Services
$24,892
$19,625
$5,267
Contingency
$5,000
$0
$5,000
Overhead
TOTALS
$71,000
$69,871
$1,129
$0
$0
$0
$0
Cost Beyond 5 -Year Program: The AHERA Management Plan require updates every 3 years.
Source of Funding: General Revenue Funding
Operating Budget Effect: On -going updates to the Management Plans cost an estimated $1,500 annually.
I I
142
i
i
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: New Parks
Project #16
Project Category: Recreational Facilities
Fund: 410
Department: 429
Project Description: Ibis project continues the development and improvement of Borough parks. It includes a list of prioritized
projects that are recommended by the Parks Board and approved by the Assembly.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$13,000
$15,199
($2,199)
Land
Site Investigation
Design Services
$20,000
$8,394
$11,606
Construction
$66,210
$39,324
$26,886
Equipment
Other Services
$500
$362
$138
Contingency
$3,500
$0
$3,500
Overhead
TOTALS
$103,210
$63,279
$39,931
$0
$0
$0
$0
Cost Beyond 5 -Year Program: Cost is estimated at $40,000 annually as part of the long -range expansion and park improvement
program.
Source of Funding: General Revenue Funding
Operating Budget Effect: Park maintenance expenditures will gradually increase at an estimated annual cost of $80041,000.
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Kodiak High School Roof Maintenance
JPreject #33
Project Category: Educational Facilities
Fund: 410 Department: 446
Description of Project: This project would provide maintenance of the roof on the high school facility above the corridor
between the swimming pool and auditorium. There are numerous leaks along this portion of the building due to roof drain
leaks and flashings that need to be sealed.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$2,000
$1,764
$236
Land
Site Investigation
Design Services
Construction
$60,000
$53,940
$6,060
Equipment
Other Services
Contingency
$3,000
$0
$3,000
Overhead
TOTALS
$65,000
$55,704
$9,296
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
143
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Selief Lane Drainage
JProject #66
Project Category: Roads and Grounds
Fund: 410
Department: 456
Project Description: This project provides funding to the City of Kodiak for design and construction to alleviate a drainage
problem along Selief Lane.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Total Cost
Expenditures
Administration
Administration
$2,692
($73)
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
$5,000
$0
$5,000
Construction
Construction
$30,000
$0
$30,000
Equipment
Equipment
Other Services
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
TOTALS
$35,000
$0
$35,000
$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 1996 -97 THROUGH 2000 -01
Project Title: Street Signs
Project #74
Project Category: Roads and Grounds
Fund: 410
Department: 455
Project Description: Replace missing and damaged road and street signs.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$2,619
$2,692
($73)
Land
Site Investigation
Design Services
Construction
$19,381
$19,381
$0
Equipment
Other Services
Contingency
Overhead
TOTALS
$22,000
$22,073
($73)
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
144
MJ
M
Aw
NW
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Jr. High Exterior Paint
JProject #77
Project Category: Educational Facilities
Fund: 410
Department: 461
Project Description: Due to the existing siding conditions, the project was changed from paint to the installation of a dryvit
system. The project is complete.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$5,000
$4,090
$910
Land
Site Investigation
Design Services
Construction
$198,000
$168,213
$29,787
Equipment
Other Services
Contingency
Overhead
TOTALS
$203,000
$172,302
$30,698
$0
$0
$01
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
145
KODIAK ISLAND BOROUGH
KODIAK ISLAND BOROUGH
CAPITAL
IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: High School Library Roof Repair
Fund: 410
I Project #78
Project Category: Educational Facilities
Schedule of Project Cost:
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
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$10,000
$0
$10,000
Administration
$1,750
$482
$1,268
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
Construction
Construction
$31,500
$4,548
$26,952
Equipment
Equipment
Other Services
Other Services
Contingency
Contingency
$1,750
$0
$1,750
Overhead
Overhead
TOTALS
$10,000
$0
$10,000
TOTALS
$35,000
$5,031
$29,969
$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 1996 -97 THROUGH 2000 -01
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
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
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
$0
$0
S0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
146
ar
Nip
a
0
0
C 1
KODIAK ISLAND BOROUGH
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Tide: High School Parking Lot Repair
Project Category: Roads and Grounds
JPrcjec t #80
Project Category: Educational Facilities
Description of Project: Joint Venture of Borough/City to design road.
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
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
Administration
$500
$209
$291
Land
Land
Site Investigation
Site Investigation
Design Services
$25,000
$0
Design Services
Construction
Construction
$44,500
$18,028
$26,472
Equipment
Equipment
Other Services
Other Services
Contingency
Contingency
$0
$0
$0
Overhead
Overhead
TOTALS
$25,000
$0
TOTALS
$45,000
$18,237
$26,763
$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 1996 -97 THROUGH 2000 -01
Project Title: Anton- Larsen Road Extension
Project #82
Project Category: Roads and Grounds
Fund: 410
Department: 466
Description of Project: Joint Venture of Borough/City to design road.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
$25,000
$0
$25,000
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
$25,000
$0
$25,000
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
147
148
KODIAK ISLAND BOROUGH
CAPITAL
IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Village Metals Removal
Project #85
Project Category: Public Facility
Fund: 410
Department: 471
Project Description: This project is the first phase of removing metals from the villages located in the Kodiak Island Borough.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$10,000
$8,637
$1,363
Land
Site Investigation
Design Services
$0
$1,063
($1,063)
Construction
$90,000
$102,777
($12,777)
Equipment
$60,000
$10,985
$49,015
Other Services
$50,000
$0
$50,000
Contingency
Overhead
TOTALS
$150,000
$111,414
$38,586
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
148
KODIAK ISLAND BOROUGH
CAPITAL
IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: KIB Oil Tank Replacement
Project #86
Project Category: Public Facility
Fund: 410
Department: 470
Project Description: Replace underground storage tank at the Borough building.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$20,000
$3,482
$16,518
Land
Site Investigation
Design Services
$0
$1,063
($1,063)
Construction
$20,000
$65,536
($45,536)
Equipment
$60,000
$10,985
$49,015
Other Services
Contingency
Overhead
TOTALS
$100,000
$81,065
$18,935
$0
Sol
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
148
KODIAK ISLAND BOROUGH
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL
YEAR 1996 -97 THROUGH 2000 -01
Project Title: Clean Lakes
Fund: 410
Project #96
Project Category: General
Schedule of Project Cost:
Fund: 410
Department: 473
Description of Project: To develope
base line water quality data for urban lakes.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$1,000
$515
$485
Administration
$63,500
$26,300
$37,200
Land
Site Investigation
Site Investigation
Design Services
$5,000
$0
55,000
Design Services
53,000
$2,623
$377
$14,000
$115
513.885
Construction
Equipment
Equipment
$5.200
$5,152
$48
Other Services
S21.300
$39,967
($18,667)
Contingency
Overhead
Overhead
TOTALS
$20,000
5630
S19.370
SO
TOTALS
$93,000
$74,042
S18,958
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 1996 -97 THROUGH 2000 -01
Project Title: Borough Building Parking Lot
Project #98
Project Category: Public Facilities
Fund: 410
Department: 475
Description of Project: Design and repair of new and existing parking lots.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$1,000
$515
$485
Land
Site Investigation
Design Services
$5,000
$0
55,000
Construction
$14,000
$115
513.885
Equipment
Other Services
Contingency
Overhead
TOTALS
$20,000
5630
S19.370
SO
SO
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
149
150
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Main Elementary Steps
IMPROVEMENTS PROGRAM
Project #100
Project Category: Educational Facility
Project Title: Anton Larsen Dock
Fund: 410
Department: 477
Description of Project: Repair/Replacement of exterior stairs
per OSHA
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
1997 -98
Total Cost
Expenditures
2000 -01
Total Cost
Expenditures
Administration
$250
$3,290
($3,040)
Administration
$2,500
$2,184
$316
Land
Land
Site Investigation
Site Investigation
Design Services
$500
$0
$500
Design Services
$5,000
$507
$4,493
Construction
$17,250
$0
$17,250
Construction
$130,000
$120,576
$9,424
Equipment
Equipment
$10,900
($10,900)
Other Services
Other Services
Contingency
Contingency
$2,500
$0
$2,500
Overhead
Overhead
TOTALS
$18,000
$3,290
$14,710
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
$0
Source of Funding: General Revenue Funding
$0
Operating Budget Effect: None
150
KODIAK ISLAND BOROUGH
CAPITAL
IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Anton Larsen Dock
I Project #105
Project Category: Public Facilities
Fund: 410
Department: 482
Description of Project: Repair of Anton Larsen dock due to sinkage.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$2,500
$2,184
$316
Land
Site Investigation
Design Services
$5,000
$507
$4,493
Construction
$130,000
$120,576
$9,424
Equipment
$10,900
($10,900)
Other Services
Contingency
$2,500
$0
$2,500
Overhead
TOTALS
$140,000
$134,167
$5,833
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue
Funding
Operating Budget Effect: None
150
do
r
a
KODIAK ISLAND BOROUGH
KODIAK ISLAND BOROUGH
IMPROVEMENTS PROGRAM
CAPITAL IMPROVEMENTS PROGRAM
YEAR 1996 -97 THROUGH 2000 -01
FISCAL
YEAR 1996 -97 THROUGH 2000 -01
Project Title: Fisheries Development
Project Category: Recreational Facilities
JProject
4109
Project Category: Economic Development
Description of Project: To design and complete ballfields on a former landfill site.
Schedule of Project Cost:
Fund: 410
Department: 637
Description of Project:
1997 -98
1998 -99
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
$50,000
$16,441
$33,559
Administration
$10,000
$0
$10,000
Land
Site Investigation
Site Investigation
Design Services
$50,000
$1,152
$48,848
Design Services
Construction
$300,000
$59,378
$240,622
Construction
$40,000
$0
$40.000
$880
($880)
Equipment
Other Services
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
S400,000
$77,851
$322,149
SO
SO
TOTALS
$50,0001
$0
S50.0001
Sol
sol
Sol
SO
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
do
r
a
151
KODIAK ISLAND BOROUGH
CAPITAL
IMPROVEMENTS PROGRAM
FISCAL
YEAR 1996 -97 THROUGH 2000 -01
Project Title: KIB Recreation Facilities
Project #110
Project Category: Recreational Facilities
Fund: 410
Department: 638
Description of Project: To design and complete ballfields on a former landfill site.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$50,000
$16,441
$33,559
Land
Site Investigation
Design Services
$50,000
$1,152
$48,848
Construction
$300,000
$59,378
$240,622
Equipment
$880
($880)
Other Services
Contingency
Overhead
TOTALS
S400,000
$77,851
$322,149
SO
SO
SO
SO
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 1996 -97 THROUGH 2000 -01
Project Title: Hospital Construction
Project #I 11
Project Category: Health
Fund: 410
Department: 639
Description of Project: Provide addition to hospital and exterior treatment for the existing hospital to make a cohesive unit
and improve the integrity if the structure.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
1998 -99
Total Cost
Expenditures
Total Cost
Expenditures
Administration
$19,064
$0
$19,064
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
Construction
$811,468
$0
$811,468
$11,000
$0
$11,000
Equipment
Equipment
Other Services
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
$830,532
$0
$830,532
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
152
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: State Airport Improvements
Project #114
Project Category: Transportation
Fund: 410
Department 642
Description of Project:
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
$11,000
$0
$11,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$11,000
$0
$11,000
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
152
A0
ur
C
n
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Chiniak Tsunami Siren
JPrcject #115
Project Category: Emergency Preparedness
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
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
2000 -01
Total Cost
Expenditures
Expenditures
Administration
Administration
$0
$5,486
($5,486)
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
Construction
$30,000
$0
$30,000
$5,934
Equipment
Equipment
Other Services
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
$30,000
$0
$30,000
$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 1996 -97 THROUGH 2000 -01
Project Title: Old Harbor Exterior Paint
JProject #116
Project Category: Education
Fund: 410
Department: 644
Description of Project: Paint interior and exterior of the Old
Harbor School
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$0
$5,486
($5,486)
Land
Site Investigation
Design Services
Construction
$45,000
$39,066
$5,934
Equipment
Other Services
Contingency
Overhead
TOTALS
$45,000
$44,552
$448
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
1 0perating Budget Effect: None
153
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
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
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
$3,000
$0
$3,000
Equipment
$6,000
$0
$6,000
Other Services
Contingency
Overhead
TOTALS
$3,000
$0
$3,000
$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 1996 -97 THROUGH 2000 -01
Project Title: New Ambulance Purchase
JProject #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
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
Equipment
$6,000
$0
$6,000
Other Services
Contingency
Overhead
TOTALS
$6,000
$0
$6,000
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
154
t
1
C]
KODIAK ISLAND BOROUGH
KODIAK ISLAND BOROUGH
FISCAL YEAR 1996 -97 THROUGH 2000 -01
CAPITAL IMPROVEMENTS PROGRAM
Project #126
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: High School Locker Room
JProject
#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
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total
Cost
Expenditures
$1,000
1
Administration
Land
$2,000
$255
$1,745
Site Investigation
Site Investigation
Design Services
$5,000
$0
$5,000
Design Services
Construction
$44,000
$0
$44,000
Construction
$4,000
$0
Equipment
Equipment
Other Services
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
TOTALS
$51,000
$255
$50,745
$01
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Source of Funding: General Revenue Funding
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Akhiok Carpet Repair
Project #126
Project Category: Education
Fund: 410
Department: 651
Description of Project: Carpet replacement at the Akhiok school
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$1,000
$0
$1,000
Land
Site Investigation
Design Services
Construction
$4,000
$0
$4,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$5,0001
$0
$5,000
$01
$01
$0
$0
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 1996 -97 THROUGH 2000 -01
Project Title: Akhiok School Painting
Project #127
Project Category: Education
Fund: 410
Department: 652
Description of Project: Repaint the interior and exterior of the Akhiok school
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
1996 -97
Total Cost
Expenditures
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$8,000
$119
$7,881
Administration
$5,687
$0
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
$40,000
$0
Construction
$30,000
$0
$30,000
Construction
$15,000
$0
Equipment
Equipment
Other Services
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
$38,000
$119
$37,881
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
156
KODIAK ISLAND BOROUGH
CAPITAL
IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Peterson Addition Match
Project #128
Project Category: Education
Fund: 410
Department: 653
Description of Project: Design funds
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$5,687
$0
$5,687
Land
Site Investigation
Design Services
$40,000
$0
$40,000
Construction
$15,000
$0
$15,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$60,687
$0
$60,687
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
156
1
L�
1
r
6
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: High School Rooms lProject#129
Project #130
Project Category: Education
Fund: 410 Department: 654
Description of Project: Remodel of two rooms to include walls, doors, and relites.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1 1997 -98
1998 -99
1999 -2000
2000 -01
2000 -01
Total Cost
Expenditures
Expenditures
Administration
$1,000
$0
$1,000
$200
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
Construction
Construction
54,000
$0
54.000
Equipment
Equipment
Other Services
$5,000
$0
55.000
Contingency
Contingency
Overhead
Overhead
TOTALS
$6,000
$0
56.000
$0
SO
$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 1996 -97 THROUGH 2000 -01
Project Title: East Elementary Doorways
Project #130
Project Category: Education
Fund: 410
Department: 655
Description of Project: Installation of new entry door and associated materials.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$200
$0
$200
Land
Site Investigation
Design Services
Construction
54,000
$0
54.000
Equipment
Other Services
Contingency
Overhead
TOTALS
$4,200
S0
$4,200
SO
sol
SO
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
157
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Little League Fencing
11reject #131
Project Category: Recreation
Fund: 410
Department: 656
Description of Project: Replacement of old fencing at Coon Field.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$2,000
$0
$2,000
Land
Site Investigation
Design Services
Construction
$16,000
$0
$16,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$18,000
$0
$18,000
$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 1996 -97 THROUGH 2000 -01
Project Title: City Library/Alaska Room
Project #132
Project Category: Education
I 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
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$1,000
$0
$1,000
Land
Site Investigation
Design Services
Construction
$15,000
$0
$15,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$16,000
$0
$16,000
$0
Sol
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
1 0perating Budget Effect: None
158
1
1
11
11
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Red Cross Building Repairs 1project#
Project #135
Project Category: Health
Fund: 410
Department: 658
Description of Project: Complete ADA accessibility with driveway and ramp.
Estimated
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Expenditures
Total Cost
Expenditures
Administration
$5,000
Administration
$1,000
$0
$1,000
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
Construction
$35,000
Construction
$11,000
$0
$11,000
Equipment
Equipment
Other Services
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
$40,000
TOTALS
$12,000
$0
$12,000
$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 1996 -97 THROUGH 2000 -01
Project Title: Northstar School Enhancements
Project #135
Project Category: Education
Fund: 410 Department: 660
Description of Project: Complete play area turf and extend safety fence.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$5,000
$0
$5,000
Land
Site Investigation
Design Services
Construction
$35,000
$0
$35,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$40,000
$0
$40,000
$01
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
159
FY 1997
Additions
Total
Project Cost
$0
FY 1996
Completed
419,600
Budget
Projects
Capital Projects
4,858,898
0
Fund 420 - School Bond Projects:
$0
$10,694,340
Revenues:
$0
Interest Earnings
$605,240
$8,371
Proceeds of 1986 Bonds
419,600
0
Proceeds of 1993 Bonds
4,622,512
0
Proceeds of 1994 Bonds
4,858,898
Transfers In - Fund 410
246,461
50,000
Total Revenues
$ 10,752,711
$58,371
Projects:
39 Peterson Elementary
$751,340
41 Port Lions Landscaping
8,371
8.371
93 Northstar Elementary
8,380,000
94 Ouzinkie School Remodel
1,563,000
Transfer to Fund 300
50,000
50.000
Total Bond Projects
$10.751
$ 58,37 1
FY 1997
Additions
Total
Project Cost
$0
$596,869
0
419,600
0
4,622,512
0
4,858,898
0
196,461
$0
$10,694,340
$0
$751,340
0
0
0
8,380,000
0
1,563,000
0
0
$0
$10.694,
160
Previous Year's Budgeted Budgeted Budgeted Budgeted Budgeted
Expenditures FY 1997 FY 1998 FY 1999 FY 2000 FY 2001
$0
$0
$0
$0
$0
$0
419,600
0
0
0
0
0
4,622,512
0
0
0
0
0
4,858,898
0
0
0
0
0
246,461
0
0
0
0
0
$10,147,471
$0
$0
$0
$0
$0
$697,378
$53,962
$0
$0
$0
$0
0
0
0
0
0
0
8,445,592
(65,592)
0
0
0
0
1,559,140
3,860
0
0
0
0
0
0
0
0
0
0
$10,702,111
($7,771)
$0
$0
$0
$0
161
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Peterson Elementary
Project #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
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Description of Project: New elementary school for grades K -5
Total Cost
Expenditures
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
Administration
$72,860
$203,868
($131,008)
Expenditures
Land
Administration
$170,000
$275,824
($105,824)
Site Investigation
Land
Design Services
$65,000
$54,839
$10,161
$0
$75,000
Construction
$610,980
$336,411
$274,569
$806,351
($181,351)
Equipment
$0
$100,000
($100,000)
$6,965,263
($440,263)
Other Services
$2,500
$2,260
$240
$387,046
($7,046)
Contingency
Other Services
$130,000
$11,109
$118,891
Overhead
Contingency
$475,000
$0
$475,000
TOTALS
$751,340
$697,378
$53,962
$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.
162
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS
PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Northstar Elementary
Project #93
Project Category: Educational Facilities
Fund: 420
Department: 504
Description of Project: New elementary school for grades K -5
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$170,000
$275,824
($105,824)
Land
Site Investigation
$75,000
$0
$75,000
Design Services
$625,000
$806,351
($181,351)
Construction
$6,525,000
$6,965,263
($440,263)
Equipment
$380,000
$387,046
($7,046)
Other Services
$130,000
$11,109
$118,891
Contingency
$475,000
$0
$475,000
Overhead
TOTALS
$8,380,000
$8,445,592
($65,592)
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: 1993/94 General Obligation Bond Issue
Operating Budget Effect: None
162
1
1
i
1
P,
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Ouzinkie School Remodel
Project #94
Project Category: Educational Facilities
Fund: 420 Department: 505
Description of Project: Remodel the Ouzinkie School
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$24,000
$66,462
($42,462)
Land
Site Investigation
Design Services
$120,000
$168,389
($48,389)
Construction
$1,228,000
$1,324,289
($96,289)
Equipment
$45,000
$0
$45,000
Other Services
$50,000
$0
$50,000
Contingency
$96,000
$0
$96,000
Overhead
TOTALS
$1,563,000
$1,559,140
53,860
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: 1993/94 General Obligation Bond Issue
Operating Budget Effect: None
163
am
r"
164
FY 1996 Completed
FY 1997
Total
Budget Projects
Additions
Project Cost
Capital Projects
Fund 425 - Hospital Bonds:
Revenues:
Interest Earnings
$893,781
$0
$893,781
Proceeds of 1993 Bonds
4,528,470
0
4,528,470
Proceeds of 1994 Bonds
4,757,749
0
4,757,749
Revenue Anticipation Notes
3,000,000
0
3,000,000
Total Revenues
$13,180,000
$0
$13,180,000
Transfer in Fund 440
2,800,000
0
2,80
Total Revenues /Transfers
$15,980,000 $0
$0
$15,980,000
Projects:
95 Kodiak Island Hospital
$15,980,000 $0
$0
$15,980,000
am
r"
164
Previous Years Budgeted Budgeted Budgeted Budgeted Budgeted
Expenditures FY 1997 FY 1998 FY 1999 FY 2000 FY 2001
$902,095
$0
$0
$0
$0
$0
4,528,470
0
0
0
0
0
4,757,749
0
0
0
0
0
3,000,000
0
0
0
0
0
$13,188,314
$0
$0
$0
$0
$0
2,8 00,000
0
0
0
0
0
$15,988,314
$0
$0
$0
$0
$0
$13,231,790
$2,748,210
$0
$0
$0
$0
165
166
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Kodiak Island Hospital
JProject #95
Project Category: Healthcare Facilities
Fund: 425
Department: 540
Description of Project: Remodel of Kodiak Island
Hospital
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$250,000
$327,927
($77.927)
Land
Site Investigation
$50,000
$0
$50,000
Design Services
$1,200,000
$1,743,456
($543,456)
Construction
$13,715,000
$11,155,507
$2,559,493
Equipment
$450,000
$4,900
$445,100
Other Services
$82,000
$0
$82,000
Contingency
$233,000
$0
$233,000
Overhead
TOTALS
$15,980,000
$13,231,790
$2,748,210
SO
SO
$0
S0
Cost Beyond 5 -Year Program: None
Source of Funding: General Obligation Bonds
Operating Budget Effect: None
166
Capital Projects
Fund 426 -Near Island Research
Revenues:
Transfers In - Fund 445
Projects:
124 Near Island Research Facility
FY 1996 Completed
Budget Projects
FY 1997
Additions
Total
Project Cost
$6.0
$
$0
56.000.000
$6,000,000
$0
$0
$6,000,000
168
Previous Year's Budgeted Budgeted Budgeted Budgeted Budgeted
Expenditures FY 1997 FY 1998 FY 1999 FY 2000 FY 2001
$0 $0 $0 $0 $0 $0
$404,688 $5,595,312 $0 $0 $0 $0
169
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Near Island Research Facility
Project #124
Project Category: Education
I 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
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$500.000
$20,556
$479,444
Land
Site Investigation
Design Services
$1,000,000
$384,131
$615,869
Construction
$4,000,000
$0
$4,000,000
Equipment
Other Services
$500,000
$0
$500,000
Contingency
Overhead
TOTALS
$6,000,000
$404,688
$5,595,312
SO
SO
SO
SO
Cost Beyond 5 -Year Program: None
Source of Funding: Transfer in from facilities fund
Operating Budget Effect: None
170
Capital Projects
Fund 430 -State Capital Grants
Revenues:
Salonie Creek Rifle Range
Selief Lane
Bayside Expansion
DHSS (CSP Grant)
DHSS Planning Grant
Smokey's Landfill Grant
RDA Grant
DOE Energy Grant/KIH
FY 97 State Grant Funds
Island Lake Creek Trail
Monashka Bay End of Road
Interest Earnings
Operating Transfers:
General Fund
Land Sale
Fund 410
Total Revenues
Projects:
48 Salonie Creek Rifle
54 Selief Lane/Von Scheele
72 Bayside Fire Station
87 Community Support Facility
89 DHSS Planning Grant
119 Smokey's Rehab Grant
106 DCRA RDA Mini -Grant
123 DOE Energy Grant/KIH
Island Lake Creek Trail
Monashka Bay End of Road
138 Hospital Remodel
139 Peterson Addition
Total State Grant Projects
FY 1996 Completed
Budget Projects
$98,182
75,000
150,000
350,000
40,000
223,857
25,000
36,079
140,000
110,000
338,310
24,000
83,508
$1,693,936
$544,000
75,000
150,000
350,000
40,000
223,857
25,000
36,079
140,000
110,000
0
0
$1.693,936
25,000
FY 1997
Additions
$0
0
0
0
0
0
0
0
641,603
0
0
0
0
$2 5,000 $641,603
$0
0
0
0
0
0
0
0
Total
Projec C os t
$98,182
75,000
150,000
350,000
40,000
223,857
0
36,079
641,603
140,000
110,000
338,310
24.000
83,508
0
$2,310,539
$544,000
75,000
150,000
375,000
40,000
223,857
0
36,079
140,000
110,000
25,000
500,000 115,000
141,603 141,603
$25.000 $6 $2,310.539
172
Previous Year's Budgeted
Expenditures FY 1997
$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
$520,567
75,000
102,898
381,163
13,808
70,034
0
0
0
0
0
0
$1,163,470
Budgeted
FY 2001
$0
0
0
0
0
0
0
0
0
0
0
0
0
$0
a
$0
0
0
0
0
0
0
0
0
0
$787,069 $0 $0 $0 $0
Budgeted
FY 1998
Budgeted
FY 1999
Budgeted
FY 200
$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
0
0
0
0
0
0
0
0
0
0
0
0
$0
$0
$0
$0
$23,433
$0
$0
$0
0
0
0
0
47,102
0
0
0
(6,163)
0
0
0
26,192
0
0
0
153,823
0
0
0
0
0
0
0
36,079
0
0
0
140,000
110,000
115,000
0
0
0
141,603
0
0
0
173
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Salonie Creek Rifle Range
1proJect #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
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Expenditures
Total Cost
Expenditures
Administration
$5,000
Administration
($924)
Land
Land
$500,000
$500,060
($60)
Site Investigation
Site Investigation
Design Services
$10,000
Design Services
($11,604)
Construction
$55,000
Construction
$34,000
$20,307
$13,693
Equipment
Equipment
Other Services
Other Services
$10,000
$200
$9,800
Contingency
$5,000
Contingency
$5,000
Overhead
Overhead
TOTALS
$75,000
TOTALS
1 $544,000
$520,567
$23,433
$0
$0
$0
S()
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 1996 -97 THROUGH 2000 -01
Project Title: Selief Lane/Von Scheele Way Street Lights
lProject #54
Project Category: Public Utilities
Fund: 430
Department: 613
Description of Project: This project will provide street lights for Selief Lane and Von Scheele Way.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$5,000
$5,924
($924)
Land
Site Investigation
Design Services
$10,000
$21,604
($11,604)
Construction
$55,000
$47,472
$7,528
Equipment
Other Services
Contingency
$5,000
$0
$5,000
Overhead
TOTALS
$75,000
$75,000
$0
$01
$0
So
S()
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska grant.
Operating Budget Effect: None. A streetlight district needs to be formed and a special revenue fund set up for maintenance
and operations.
174
175
KODIAK ISLAND BOROUGH
CAPITAL
IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Bayside Fire Station
I Project #72
Project Category: Public Safety
Fund: 430
Department: 622
Description of Project: Grant funds will be used to design and construct an expansion of the Bayside Fire Station.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
2000 -01
Total Cost
Expenditures
Expenditures
Administration
Administration
$29,573
($29,573)
($45,154)
Land
Land
Site Investigation
Site Investigation
Design Services
$25,000
$7,056
$17,944
($1,057)
Construction
$125,000
$66,269
$58,731
$25,291
Equipment
Equipment
$15,994
($15,994)
Other Services
Other Services
$1,000
$0
$1,000
Contingency
Contingency
$29,750
$0
$29,750
Overhead
Overhead
TOTALS
$150,000
$102,898
$47,102
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Cost Beyond 5 -Year Program: None
Source of Funding: Legislative Grant.
Operating Budget Effect: None
175
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Community Support Facility
11reject #87
Project Category: Health Facilities
Fund: 430
Department: 632
Description of Project: Building renovation of the Mental Health CSP Facility.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$22,730
$67,884
($45,154)
Land
Site Investigation
Design Services
$1,057
($1,057)
Construction
$321,520
$296,229
$25,291
Equipment
$15,994
($15,994)
Other Services
$1,000
$0
$1,000
Contingency
$29,750
$0
$29,750
Overhead
TOTALS
$375,000
$381,163
($6,163)
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: Legislative Grant
Operating Budget Effect: None
175
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: DHSS Planning Grant
Project #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
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Expenditures
Total Cost
Expenditures
Administration
Administration
$40,000
$5,514
$34,486
Iand
Land
Site Investigation
Site Investigation
Design Services
Design Services
$0
$8,294
($8,294)
Construction
$223,857
Construction
$177,048
Equipment
Equipment
Other Services
$0
Other Services
($23,225)
Contingency
Contingency
Overhead
Overhead
TOTALS
$223,857
TOTALS
$40,000
$13,808
$26,192
$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 %.
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Smokey's Rehab
Project #119
Project Category: Recreational Facilities
I Fund: 430
Department: 636
Description of Project: Conversion of dump area to recreational facility.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
Iand
Site Investigation
Design Services
Construction
$223,857
$46,809
$177,048
Equipment
Other Services
$0
$23,225
($23,225)
Contingency
Overhead
TOTALS
$223,857
$70,034
$153,823
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant
Operating Budget Effect: None
176
as
so
no
wr
we
go
t"
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: DOE Energy Grant/KIH
JProject#123
Project Category: Health
Fund: 430
Department: 637
Description of Project: Installing energy efficient lighting controls
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
1996 -97
Total Cost
Expenditures
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$36,079
$0
$36,079
Administration
S100.000
$0
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
Construction
Construction
S15.000
$0
Equipment
Equipment
Other Services
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
$36,079
$0
$36,079
SO
SO
SO
$0
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska, Department of Energy grant.
Operating Budget Effect: None
177
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Hospital Remodel
JProject #138
Project Category: Health
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
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
S100.000
$0
$100.000
Land
Site Investigation
Design Services
Construction
S15.000
$0
S15.000
Equipment
Other Services
Contingency
Overhead
TOTALS
$115.000
SO
5115.000
SO
S()
SO
So
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant
1 0perating Budget Effect: None
177
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Island Lake Creek Trail
Project #
Project Category: Recreational Facilities
Fund: 430
Department:
Description of Project: To enlarge and extend the existing trail system
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
1997 -98
Total Cost
Expenditures
2000 -01
Total Cost
Expenditures
Administration
$40,000
$0
$40,000
Administration
$40,000
$0
$40,000
Land
Land
Site Investigation
Site Investigation
Design Services
Design Services
Construction
$100,000
$0
$100,000
Construction
$70,000
$0
$70,000
Equipment
Equipment
Other Services
Other Services
Contingency
Contingency
Overhead
Overhead
TOTALS
$140,000
$0
$140,000
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant
Operating Budget Effect: None
178
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Monashka Bay End of Road
Project #
Project Category:
Fund: 430
Department:
Description of Project:
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$40,000
$0
$40,000
Land
Site Investigation
Design Services
Construction
$70,000
$0
$70,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$110,000
$0
$110,000
$0
$0
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant
Operating Budget Effect: None
178
179
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
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 Elementart School.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$41,603
$0
$41,603
Land
Site Investigation
Design Services
$50,000
$0
$50,000
Construction
$50,000
$0
$50,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$141,603
$0
$141.603
SO
SO
$0
$0
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant
Operating Budget Effect: None
179
180
FY 1996
Completed
FY 1997
Total
Budget
Projects
Additions
Project Cost
Capital Projects
Fund 550 - Utility Projects
Revenues:
Interest Earnings
$24,787
$24.787
$0
Use of Retained Earnings
286,725
286,725
310,000
310,000
Transfers In:
Fund 510
160,000
160,000
0
Fund 520
173,275
173.275
0
Total Revenues
$644.787
$644.787
$310,000
$310,000
Projects:
120 Otmeloi Water & Sewer
$636,250
$636,250
$0
60 Project 89 -x
8,537
8,537
0
136 Naughtons Water Line
0
40,000
40,000
137 As Built Surveys
0
10,000
10,000
Contributions to City of Kodiak
0
2 60,000
260,000
Total Utility Projects
$644,787
$644,787
$310,000
$310,000
180
Previous Years
Expenditures
Budgeted Budgeted
FY 1997 FY 1998
Budgeted
FY 1999
Budgeted
FY 2000
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
0
40,000
0
0
0
0
0
10,000
0
0
0
0
0
2 60,000
0
0
0
0
$0
$310,000
$0
$0
$0
$0
181
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: Naughtons Water Line
JProject #136
Project Category: Public Utilities
Fund: 450
Department 755
Description of Project: Build a new water line to Naughton's Trailer Court
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$5,000
$0
$5.000
Land
Site Investigation
Design Services
Construction
$35,000
SO
535.000
Equipment
Other Services
$9,000
SO
$9.000
Contingency
Overhead
TOTALS
$40,000
$0
$40,000
$0
SO
$0
SO
Cost Beyond 5 -Year Program: None
Source of Funding: Transfer in from water and sewer funds
Operating Budget Effect: None
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1996 -97 THROUGH 2000 -01
Project Title: As Built Surveys
Project #137
Project Category: Public Utilities
Fund: 450
Department: 756
Description of Project: Update drawings to reflect current information.
Schedule of Project Cost:
Estimated
Prior Year
1996 -97
1997 -98
1998 -99
1999 -2000
2000 -01
Total Cost
Expenditures
Administration
$1.000
$0
$1.000
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
$9,000
SO
$9.000
Contingency
Overhead
TOTALS
$10,000
$0
$10.000
$0
SO
$0
SO
Cost Beyond 5 -Year Program: None
Source of Funding: Transfer in from water and sewer funds.
1 0perating Budget Effect: None
182
ENTERPRISE FUNDS
' ENTERPRISE FUNDS
WATER ENTERPRISE FUND
' This fund accounts for all activity of the Borough -owned sanitary landfill and garbage collection utility.
' SEWER ENTERPRISE FUND
This fund accounts for all activity of the Borough -owned and operated sewer utility
SOLID WASTE ENTERPRISE FUND
' This fund accounts for solid waste collection and disposal within the Borough.
1
' 183
PROGRAM BUDGET SUMMARY
Program WATER FUND
Program Description
The water fund provides potable water service to residents of Service District No. 1.
Goals
To maintain and complete the existing water system, and to provide adequate potable water to the residents of the
service district through operation and maintenance of the system.
Objectives for 1996 -1997
• To transfer this service to the City of Kodiak in a smooth and efficient manner.
Significant Budget Changes
The residents of Service District No. 1 held an election and decided to incorporate their water and sewer system into the
City of Kodiak's. Therefore, even though Service District No. 1 is outside of the City of Kodiak, the City is going to take over
operation of water and sewer service to Service District No. 1. This includes operation, maintenance, accounting and all other
services related to providing this service in Service District No. 1.
184
■
f<
WATER FUND
Revenues
Water Sales
Installation Charges
Connect/Disconnect
Road & Utilities Inspections
Other
Penalties and Interest
SUBTOTAL
Other Financing Sources
Use of Retained Earnings
Amortization of contributions in aid
of construction
TOTAL REVENUES & OTHER
FINANCING SOURCES
Expenditures
Personnel Services
Purchased Water
Contribution to City of Kodiak
Support Goods & Services
Capital Outlay
Depreciation
Operating Transfers
TOTAL EXPENDITURES
REVENUES AND EXPENDITURES
$8,644
$8,612
$5,000
$17,238
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$424,457
$449,817
$450,000
$457,272
$0
852
1,352
0
3,600
0
(200)
2,070
1,400
1,680
0
150
60
0
270
0
2,160
0
0
0
0
3,114
3,120
3,000
3,795
0
$430,533
$456,419
$454,400
$466,617
$0
0
0
100,000
0
0
109,645
109,645
0
109,645
261,000
$540,178
$566,064
$554,400
$576,262
$261,000
$8,644
$8,612
$5,000
$17,238
325,853
328,913
352,000
343,167
0
0
0
0
32,695
25,006
45,600
36,508
0
0
0
0
109,653
109,653
51,800
109,653
0
60,000
100,000
100,000
$476,845
$532,184
$554,400
$606,567
185
$0
0
261,000
0
0
0
A
PROGRAM BUDGET SUMMARY
Program SEWER FUND
Program Description
The sewer fund provides sewer service to residents of Service District No. 1.
Goals
To maintain the existing sewer system to provide adequate sewer service to the residents of the service district through
operation and maintenance of the system.
Objectives for 1996 -1997
• To transfer this service to the City of Kodiak in a smooth and efficient manner
Significant Budget Changes
The residents of Service District No. 1 held an election and decided to incorporate their water and sewer system into the
City of Kodiak's, therefore, even though Service District No. 1 is outside of the City of Kodiak, the City is going to take over
operation of water and sewer service to Service District No. 1. This includes operation, maintenance, accounting and all other
services related to providing this service in Service District No. 1.
3
7
7
7
186
�i
SEWER FUND
Revenues
Sewer Treatment
Installation
Connect/Disconnect
Road & Utilities Inspections
Penalties and Interest
SUBTOTAL
Other Financing Sources
Use of Fund Balance
Amortization of contributions in aid
of construction
TOTAL REVENUES & OTHER
FINANCING SOURCES
Expenditures
Personnel Services
Contracted Services
Sewer Treatment
Contributions to City of Kodiak
Support Goods & Services
Capital Outlay
Depreciation
Operating Transfers
TOTAL EXPENDITURES
REVENUES AND EXPENDITURES
F.Y. 1994 F.Y. 1995
ACTUAL ACTUAL
F.Y. 1996 F.Y. 1996
BUDGET ACTUAL
APPROVED
F.Y. 1997
BUDGET
$525,345
$551,272
0
0
0
0
60
120
3,539
3,739
$528,944
$555,131
0 0
$560,000
$556,962
0
145
0
0
0
60
3,000
4,070
$563,000
$561,236
138,275 0
$0
0
0
0
'V-
218,000
196,590
196,590
0
196,590
0
$725,534
$751,721
$701,275
$757,826
$218,000
$6,554
$5,645
$9,400
$12,492
$0
0
0
0
0
0
395,888
417,845
420,000
424,291
0
0
0
0
0
218,000
56,566
78,674
110,900
69,028
0
0
0
0
0
0
197,065
197,065
47,700
197,065
0
0
60,000
113,275
113,275
0
$656,073
$759,229
$701,275
$816,152
$218,000
187
I
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.
Goals
To provide a cost effective, environmentally safe waste collection, disposal, and recycling service for the greater Kodiak
urban area.
To strengthen the Integrated Solid Waste Management Policy following the hierarchy of : (1) Source Separation; (2)
Waste Reduction; (3) Recycling; (4) Processing; and (5) Final Disposal.
Objectives for 1996 -1997
• Complete landfill engineering design plans and initiate construction, operation and maintenance of future vertical
expansion, leachate control and treatment systems.
• Implement a landfill work plan which addresses operational activities as required by the engineering design plans.
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.
• Examine, evaluate, and improve collection, transportation, and waste disposal and recycling options.
• 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.
Significant Budget Changes
Due to an increase in the amount of trash entering the landfill this budget includes one additional Baler Operator I I
position.
1
t
t
188
MUNICIPAL SOLID WASTE
Revenues
Collection Fees - Customer
Collection Fees - Contractor
Commercial Collection Fees
Dump Fee - Customer
Dump Fee - Contractor
Revenue Over Cap
Fees - Junk Removal
Penalties and Interest
Recycle Efforts
Other Financing Sources
Amortization of contributions in aid of construction
TOTAL REVENUES
Expenditures
Waste Collection:
Allocated Salaries
Contracted Services
Support Goods & Services
Waste Disposal:
Personnel Services
Employee Benefits
Contracted Services
Contributions
Support Goods & Services
Depreciation
Allocated to Projects
TOTAL EXPENDITURES
Position:
Environmental/Civil Engineer
Baler/Landfill Supervisor
Baler Operator U
Baler Operator I
TOTAL
Average Daily Bales
Total Tons Entering Landfill
Cubic Yards Placed (bales only)
Construction Debris/Metals /Sludge (non baled tons)
Total Tons Shipped for Recycling
REVENUES AND EXPENDITURES
$43
$0
$0
$0
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$184,582
$190,352
$197,500
$250,630
$264,450
285,430
286,915
321,590
310,094
413,280
723,700
727,797
795,370
833,198
942,500
225,114
572,465
510,490
493,840
650,000
206,905
283,255
238,600
289,998
240,000
0
(38,003)
0
(59,790)
0
2,080
1,912
2,000
3,168
2,000
13,679
5,640
18,135
6,825
5,500
4,720
12,079
10,000
8,640
5,000
76,805
76,805
76,800
76,805
76,800
$1,723,015
$2,119,217
$2,170,485
$2,213,407
$2,599,530
$43
$0
$0
$0
$0
1,049,685
1,049 ,805
1,104,000
1,05 8 ,859
1,120,800
1,093
29,210
27,980
28,383
27,980
236,141
256,236
263,935
267,322
298,230
85,693
94,527
100,070
99,891
123,630
48,542
242,164
264,500
385,641
340,440
0
0
0
45,935
0
446,471
212,436
282,870
234,978
572,950
81,255
107,750
127,130
109,203
115,500
(11,419)
0
0
0
0
$1,937,504
$1,992,128
$2,170,485
$2,230,212
$2,599,530
PERSONNEL
1993 -94
1994 -95
1995 -96
1996 -97
1
1
1
1
1
1
1
0
1
1
1
2
2
2
2
3
5
5
5
6
PERFORMANCE INDICATORS
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
32
33
35
35
15,383
20,249
22,500
23,000
19,550
20,755
25,200
25,200
4,002
7,872
8,500
8,750
82
165
200
250
189
PROGRAM BUDGET SUMMARY
Program DATA SERVICES
Program Description
Provide data processing services to the Borough, KIBSD, and KIH. Areas of responsibility include: developing and maintaining the
management information systems (MIS); evaluating and selecting hardware, software, and applications software; operating the central
distribution data center•, controlling data input and output; designing and managing data communications and telecommunications networks;
controlling forms; developing information processing policies and procedures; conducting feasibility studies of new manual or automated
systems; allocating processing costs to user departments; researching potential systems, methods, or equipment that could improve cost -
effectiveness or increase productivity; ensuring the security of all MIS operations; developing and implementing office automation systems;
reporting on the performance of the preceding areas of responsibility to senior management on a specified periodic basis; oversee the
maintenance of data processing and communication equipment; and reviewing and approving data processing equipment acquisitions or
external services and contracts throughout the Borough, KIBSD, and KIH.
Goals
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 19% -1997
• 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.
• Complete phase 2 of fiber optic cable installation between the Mental Health and the Borough buildings.
• Purchase and implement new financial software for the Borough and School District.
• Purchase and implement new assessing and tax processing software for the Borough.
• Implement Borough access to the Internet and establish Internet usage policies.
Fiscal Year 1997 Equipment Purchases
Help Desk software
$20,000
High capacity color laser printer
10,000
AS /400 Operating System, R3V 1
47,000
CD -ROM Tower
2,000
Python 8GB DAT tape backup (LAN)
1,200
New laptop for PC Technician
6,500
Previous Year's Accomplishments
0 Completed phase 1 of fiber optic cable installation between Mental Health and Borough buildings
0 Relocated telephone (PBX) system from Mental Health to Northstar school.
0 Designed, installed and trained PC operators to use on -line FAX system.
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:
$164,000 Elimination of telephone console operator position (for 4 years)
10.666 Unattended cartridge tape drive, over time for systems operator
$174,666 Total savings for last four years
�1
J
J
ri
1
e
192
DATA SERVICES
Personnel Services
Fringe Benefits
Contracted Services
Support Goods and Services
Capital Outlay
Allocated to Projects
Depreciation
TOTAL
Position:
Data Processing Manager
Senior System Analyst
Analyst
Systems Operator
Operations Supervisor
PC Technician II
PC Technician I
TOTAL
Devices
Users
EXPENDITURES
0 0
5 6
PERFORMANCE INDICATORS
F.Y. 1994 F.Y. 1995
ACTUAL ACTUAL
190 190
84 84
0 1
6 6
F.Y. 1996 F.Y. 1997
92 95
193
APPROVED
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1996
F.Y. 1997
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
$288,681
$290,221
$314,550
$341,457
$324,390
84,216
86,602
100,190
100,132
107,130
0
0
0
0
0
91,691
119,822
131,700
117,583
115,340
0
0
0
0
0
0
0
0
0
0
134,707
140,417
145,000
155,869
61,390
$599,295
$637,062
$691,440
$715,041
$608,250
PERSONNEL
Number of Employees
F.Y. 1994
F.Y. 1995
F.Y. 1996
F.Y. 1997
1
1
1
1
1
1
1
1
1
1
1
1
1
0
0
0
0
1
1
1
1
2
2
1
0 0
5 6
PERFORMANCE INDICATORS
F.Y. 1994 F.Y. 1995
ACTUAL ACTUAL
190 190
84 84
0 1
6 6
F.Y. 1996 F.Y. 1997
92 95
193
APPENDIX
1996 -1997 RECOMMENDED BOROUGH BUDGET
APPENDIX A
PERSONNEL SUMMARY
t€
i
195
1992
1993
1994
1995
1996
1997
Approved
Approved
Approved
Approved
Approved
Approved
Borough Clerk
3
3
3
3
3.25
3
Mayor
2
2
2
2
2
2
Assessor
4
4
4
4
4
4
Engineering/Facilities
4
4
4
4
4
4
Data Services
4
4
6
6
6
6
General Administration
1
1.5
1
1
1
1
Community Development
6
6
6
6
6
6
Finance
5
7
8
8
8
8
Mental Health
24
23
21.5
22.5
22
21
Day Care
1
1
1
1
.5
.5
Baler
5
5
5
5
5
6
Land Sales
1
1
1
1
1
1
60
61.5
62.5
63.5
62.75
62.5
195
196
SCHEDULEII
CLASS TITLES AND PAY RANGES
CLASS TITLE
PAY RANGE
A. Borough Mayor
Borough Mayor
Contract
Resource Management Officer
21.5
Economic Development Officer
19.0
Administrative Assistant
13.5
Personnel Assistant
14.0
B. Administrative Support Services
Administrative Assistant
13.5
Secretary III
11.0
Secretary II
8.5
Secretary 1
7.0
C. Assessing Department
Assessor
Appraiser
24.0
19.0
Appraiser Technician
14.0
Assessment Clerk II
12.0
Assessment Clerk 1
10.0
D. Borough Clerk
Borough Clerk
23.0
Deputy Borough Clerk
13.0
Records Coordinator
12.0
E. Community Development Department
Community Development Director
24.0
Associate Planner/LRP
20.5
Associate Planner/Enforcement
20.5
Assistant Planner
16.0
Draftsman/Technician
18.5
F. Data Processing Department
Data Processing Manager
23.5
Programmer /Analyst
19.0
Programmer
17.0
Operations Supervisor
17.5
Systems Operator II
13.5
'
Systems Operator I
11.0
PC Technician II
PC Technician I
17.0
14.5
196
CLASS TITLES AND PAY RANGES
G. Engineering and Facilities Department
Engineering and Facilities Director
25.0
Environmental Engineer
23.0
Construction Inspector /Architect Engineer
20.0
Baler/Landfill Supervisor
19.0
Baler Operator 11
16.0
Baler Operator 1
14.5
Carpenter
18.5
H. Finance Department
Finance Director 24.5
Accountant 20.5
Accounting Technician 15.0
Accounting Clerk 11.5
Clerk/Cashier 11.0
I. Mental Health Center
Mental Health Center Director
27.0
Clinical Program Director
26.0
Community Support Program Director
21.5
Clinician IV'
24.0
Clinician 111
23.5
Clinician II
20.0
Operations Manager
18.5
Case Manager
16.0
Clinician I
15.5
Staff Assistant/CSP
13.0
Family Teacher
11.5
Cashier (MHC)
11.0
Secretary II1
11.0
Rehabilitation Technician
10.0
Job Coach
8.5
Juvenile Holdover Attendant
7.5
Rehabilitation Aide
7.0
K. Fire Protection Area No. 1
Fire Chief 22.5
197
KODIAK ISLAND BOROUGH
SALARY SCHEDULE
(Yearly Salary)
Grade
Step A
Step B
Step C
Step D
Step E
Step F
S_ tep G
Step H
Step I
Step J
Step K
Step L
Step M
7.0
24,315
24,923
25,546
26,185
26,839
27,510
28,198
28,903
29,626
30,366
31,126
31,904
32,701
7.5
24,923
25,546
26,185
26,839
27,510
28,198
28,903
29,626
30,366
31,126
31,904
32,701
33,519
8.0
25,546
26,185
26,839
27,510
28,198
28,903
29,626
30,366
31,126
31,904
32,701
33,519
34,357
8.5
26,185
26,840
27,511
28,198
28,903
29,626
30,366
31,126
31,904
32,701
33,519
34,357
35,216
9.0
26,840
27,510
28,198
28,903
29,626
30,366
31,126
31,904
32,701
33,519
34,357
35,216
36,096
9.5
27,511
28,198
28,903
29,626
30,366
31,126
31,904
32,701
33,519
34,357
35,216
36,096
36,999
10.0
28,198
28,903
29,626
30,366
31,126
31,904
32,701
33,519
34,357
35,216
36,096
36,999
37,924
10.5
28,903
29,626
30,367
31,126
31,904
32,701
33,519
34,357
35,216
36,096
36,999
37,924
38,872
11.0
29,626
30,367
31,126
31,904
32,701
33,519
34,357
35,216
36,096
36,999
37,924
38,872
39,844
11.5
30,367
31,126
31,904
32,701
33,519
34,357
35,216
36,096
36,999
37,924
38,872
39,843
40,840
12.0
31,126
31,904
32,701
33,519
34,357
35,216
36,096
36,999
37,924
38,872
39,844
40,840
41,861
12.5
31,904
32,701
33,519
34,357
35,216
36,096
36,999
37,924
38,872
39,843
40,840
41,861
42,907
13.0
32,701
33,519
34,357
35,216
36,096
36,999
37,924
38,872
39,843
40,840
41,861
42,907
43,980
13.5
33,519
34,357
35,216
36,096
36,999
37,924
38,872
39,843
40,840
41,861
42,907
43,980
45,079
14.0
34,357
35,216
36,096
36,999
37,924
38,872
39,843
40,840
41,861
42,907
43,980
45,079
46,206
14.5
35,216
36,096
36,999
37,924
38,872
39,843
40,840
41,861
42,907
43,980
45,079
46,206
47,361
15.0
36,096
36,999
37,924
38,872
39,843
40,840
41,861
42,907
43,980
45,079
46,206
47,361
48,545
15.5
36,999
37,924
38,872
39,843
40,840
41,861
42,907
43,980
45,079
46,206
47,361
48,545
49,759
16.0
37,924
38,872
39,843
40,840
41,861
42,907
43,980
45,079
46,206
47,361
48,545
49,759
51,003
16.5
38,872
39,843
40,840
41,861
42,907
43,980
45,079
46,206
47,361
48,545
49,759
51,003
52,278
17.0
39,844
40,840
41,861
42,907
43,980
45,079
46,206
47,361
48,545
49,759
51,003
52,278
53,585
17.5
40,840
41,861
42,907
43,980
45,079
46,206
47,361
48,545
49,759
51,003
52,278
53,585
54,925
18.0
41,861
42,907
43,980
45,079
46,206
47,361
48,545
49,759
51,003
52,278
53,585
54,925
56,298
18.5
42,907
43,980
45,079
46,206
47,361
48,545
49,759
51,003
52,278
53,585
54,925
56,298
57,705
19.0
43,980
45,079
46,206
47,361
48,545
49,759
51,003
52,278
53,585
54,925
56,298
57,705
59,148
19.5
45,079
46,206
47,361
48,545
49,759
51,003
52,278
53,585
54,925
56,298
57,705
59,148
60,627
20.0
46,206
47,361
48,546
49,759
51,003
52,278
53,585
54,925
56,298
57,705
59,148
60,627
62,142
20.5
47,362
48,546
49,759
51,003
52,278
53,585
54,925
56,298
57,705
59,148
60,627
62,142
63,696
21.0
48,546
49,759
51,003
52,278
53,585
54,925
56,298
57,705
59,148
60,627
62,142
63,696
65,288
21.5
49,759
51,003
52,278
53,585
54,925
56,298
57,705
59,148
60,627
62,142
63,696
65,288
66,920
22.0
51,003
52,278
53,585
54,925
56,298
57,705
59,148
60,627
62,142
63,696
65,288
66,921
68,594
22.5
52,278
53,585
54,925
56,298
57,705
59,148
60,627
62,142
63,696
65,288
66,921
68,594
70,308
23.0
53,585
54,925
56,298
57,705
59,148
60,627
62,142
63,696
65,288
66,921
68,594
70,308
72,066
23.5
54,925
56,298
57,705
59,148
60,627
62,142
63,696
65,288
66,921
68,594
70,308
72,066
73,868
24.0
56,298
57,705
59,148
60,627
62,142
63,696
65,288
66,921
68,594
70,308
72,066
73,868
75,714
24.5
57,705
59,148
60,627
62,142
63,696
65,288
66,920
68,593
70,308
72,066
73,868
75,714
77,607
25.0
59,148
60,627
62,142
63,696
65,288
66,920
68,593
70,308
72,066
73,868
75,714
77,607
79,547
25.5
60,627
62,142
63,696
65,288
66,920
68,593
70,308
72,066
73,868
75,714
77,607
79,547
81,536
26.0
62,142
63,696
65,288
66,920
68,593
70,308
72,066
73,868
75,714
77,607
79,547
81,536
83,575
26.5
63,696
65,288
66,921
68,594
70,308
72,066
73,868
75,714
77,607
79,547
81,536
83,575
85,664
27.0
65,288
66,921
68,594
70,308
72,066
73,868
75,714
77,607
79,547
81,536
83,575
85,664
87,806
27.5
66,921
68,594
70,308
72,066
73,868
75,714
77,607
79,547
81,536
83,575
85,664
87,805
90,001
28.0
68,594
70,308
72,066
73,868
75,714
77,607
79,547
81,536
83,575
85,664
87,805
90,001
92,251
s
198
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.
Logging has increased dramatically due to cutbacks in logging in the Pacific Northwest. Their decreased production has
increased the demand (and price) for our timber. Tourism continues to grow in Kodiak with an increased number of visitors
each year. To accommodate this demand, construction of fishing lodges and recreational facilities has increased.
Commercial fishing is by far the largest industry in the Kodiak Island Borough. For all of the fisheries combined, the total catch
in calendar year 1994 was valued at $118,841,000, compared to $93,012,367 in 1993. 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 up
considerably from last year, with an ex- vessel value of approximately $48.7 million. Last year's (1994) ex- vessel value was
$25.5 million. This is a 91% increase. Herring also increased with a 1995 catch of $5.8 million and 1996 catch of $6.5 million
compared to $4.7 million in 1994.
The shellfish (crab) industry continues to decline with a catch of $9.5 million in 1994 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 -96 was 13.7% compared to 11.2% on 6 -30 -95 and 9.4% on 6- 30 -94. Seasonal cannery worker
hiring traditionally begins around July. The local unemployment rate has fluctuated from 5 to 13.7% 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.
201
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
Term
Expires
MAYOR Jerome Selby 1998
P.O. Box 1962
Kodiak, AK 99615
ASSEMBLY MEMBERS
Presiding Officer Gary Stevens
1997
P.O. Box 201
Kodiak, AK 99615
Deputy Presiding Officer Robin Heinrichs
1998
P.O. Box 2812
Kodiak, AK 99615
John Burt
1996
SR 8820
Kodiak, AK 99615
Suzanne J. Hancock
1996
P.O. Box 481
Kodiak, AK 99615
Dr. Bob Johnson
1998
P.O. Box 945
Kodiak, AK 99615
Jack L. McFarland
1996
P.O. Box 2342
Kodiak, AK 99615
Michael R. Milligan
1997
SR 9121
Kodiak, AK 99615
BOROUGH ATTORNEY
BOROUGH CLERK
Jamin, Ebel], Bolger & Gentry
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
202
Kodiak Employment by Industry, 1985 -1995
Total Industries
Mining
Construction
Manufacturing
-Food & Kindred Products
Trans.,Comm., & Util.
Trade
- Wholesale
- Retail
Finance, Insurance, R.E.
Services
Agric., Forest, & Fish
Government
- Federal
-State
Local
Nonclassified
"Nondisdosable
1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995
4,688 4,981 4,734 4,835 5,613 5,742 5,711 5,318 5,320 5,811 6,090
13
0
0
0
0
280
276
198
180
180
158
161
164
142
154
186
1,380
1,733
1,569
1,479
1,671
2,062
2,091
1,810
1,885
2,260
2,350
1,326
1,708
1,534
1,396
1,520
1,923
1,961
1,631
1,733
2,092
2,137
231
188
222
230
664
319
320
339
323
301
343
813
757
834
842
890
921
931
851
828
841
960
49
52
50
56
49
36
41
45
68
72
764
706
784
736
841
886
890
806
759
769
870
105
110
108
116
106
113
112
136
135
148
141
641
663
664
826
969
1,018
955
828
823
890
928
35
30
34
30
21
52
62
99
85
1,174
1,209
1,081
1,112
1,098
1,120
1,116
1,120
1,115
1,113
1,092
243
243
234
193
161
162
165
174
171
166
162
282
265
237
248
282
285
275
277
263
252
248
650
700
610
671
656
673
677
669
681
695
682
3
6
SOURCE: Alaska Department of Labor, Research & Analysis
203
Unemployment
Rate (c)
7.40%
6.20%
6.20%
5.60%
8.20%
5.10%
6.00%
9.40%
11.20%
13.70%
Sources:
(a) 1990 per U.S. Bureau of Census; other years per Borough Community Development
Department, except 1992 and 1993
(b) Kodiak Island Borough School District
(c) Department of Labor, Anchorage
1
1
1
1
204
DEMOGRAPHIC STATISTICS
KODIAK,
ALASKA
Last Ten
Fiscal Years
Fiscal
School
Year
Population (a)
Enrollment (b)
1987
13,952
2,329
1988
14,127
2,531
1989
15,575
2,304
1990
15,558
2,328
1991
15,679
2,398
1992
15,535
2,614
1993
15,535
2,632
1994
15,245
2,802
1995
15,575
2,773
1996
15,400
2,804
Unemployment
Rate (c)
7.40%
6.20%
6.20%
5.60%
8.20%
5.10%
6.00%
9.40%
11.20%
13.70%
Sources:
(a) 1990 per U.S. Bureau of Census; other years per Borough Community Development
Department, except 1992 and 1993
(b) Kodiak Island Borough School District
(c) Department of Labor, Anchorage
1
1
1
1
204
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.
205
CONSTRUCTION
PROPERTY VALUE'
Commercial
Residential
Deposits
Fiscal
No. of
No. of
in Local
Year
Permits
Value
Permits
Value
Banks
Commercial
Residential
Nontaxable
1986
54
$3,012,970
118
$10,563,802
$64,420,672
$115,574,577
$258,311,716
$1,127,834,040
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
159,413,664
390,043,500
2,407,627,774
Estimated actual value of real property
Source: Borough assessing records, City of Kodiak building department and local bankers.
205
MISCELLANEOUS STATISTICAL DATA
KODIAK, ALASKA
Last Ten Fiscal Years
1987
1988
1989
1990
Land area - square miles
4,900
4,900
7,130 (a)
7,130
Miles of improved street
20.3
21.5
21.5
21.5
Miles of sanitary sewers
15.5
16.0
16.0
16.0
Building permits:
Permits issued
169
133
153
122
Value of buildings (thousands)
$9,570.0
$4,863.4
$7,596.1
$9,819.3
Fire Protection:
Number of fire stations
2
2
2
2
Number of Employees
1
1
1
1
Police Protection: none
Recreation:
Parks (number of acres)
222
223
223
223
Facilities:
Number of playgrounds
15
15
15
15
Number of simming pools
1
1
1
1
Education:
Number of schools
City of Kodiak Elementary
3
3
3
3
City of Kodiak Junior High
1
1
1
1
City of Kodiak High School
1
1
1
1
Village Schools (b)
7
7
8
8
Number of support personnel (c)
152
167
172
165
Number of teachers
148
169
167
167
Number of students
2,329
2,351
2,304
2,328
Student:Teacher ratio
16:1
14:1
14:1
14:1
Number of Municipal Employees
53
57
66
70
Elections:
Number of registered voters
6,559
5,427
6,150
6,352
Number voting in last election
2,094
2,507
1,459
2,327
Percent of registered voters
31.9%
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.
(d) This number is higher due to the new voter registration act which does not allow us to purge voters after
they have not voted for four years
(e) In FY96 this was changed from number
of positions to
full time equivalents
1991
7,130
21.5
16.0
221
$9,398.9
2
1
223
15
1
3
1
1
9
175
167
2,398
14:1
.4
6,707
1,959
29.2%
206
1992
1993
1994
1995
1996
7,130
7,130
7,130
7,130
7,130
21.5
21.5
21.6
21.6
21.6
16.0
16.7
16.8
17.0
17.0
211
183
96
218
201
$12,950.0
$9,577.7
$4,740.0
$10,360.0
$11,727.5
2
2
2
2
2
1
1
1
1
1
223
223
223
223
223
15
15
15
15
15
1
1
1
1
1
3
3
3
3
4
1
1
1
1
1
1
1
1
1
1
9
9
9
9
9
166
171
180
180
104 (e)
164
172
191
195
199
2,614
2,632
2,802
2,773
2,804
16:1
15:1
15:1
14:1
14:1
61
62
63
64
63
6,263
6,654
7,061
7,382
8,217 (d)
1,986
2,328
2,634
2,113
1,471
31.7%
35.0%
37.3%
28.6%
17.9%
207
Projected Population
16.000
14,000
12.000
10.000
111'
.M$]
1 , 1 ,
P ��t
14.127
16,123 16,310 16,500
15.575 15.558 15.679 15.535 15,535 15,245 15,575 15.756 15,_938 - . ■
1987 1988 1989 1990 1991
1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
Projected Assessed Value
800,000,000
700.000.000
500,000.000
400.000.000
300.000.000
200, 000, 000
100,000,000
0 F._. U L_l. T . L __1 -
1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
209
Projected Raw Fish Tax
$2,500,000
$2,000,000 -
$1,500,000
$1,000,000
$500,000
$0 - -- - �.
1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
210
m m m m
PROJECTED STATE AID
800.000
700,000
400,000
300,000
200,000
100,000
■ State Revenue Sharing ■ M unicipal Assistanc
211
1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
Introduced By:
Requested By:
Drafted by:
Introduced:
Public Hearing:
Amended:
Adopted:
KODIAK ISLAND BOROUGH
ORDINANCE NO. 96 -10
Mayor Selby
Mayor Selby
Finance Officer
05/16/96
06/06/96
06/06/96
06/06/96
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 1996 AND
ENDING ON THE THIRTIETH DAY OF JUNE 1997
(1997 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 1996 and
ending on the thirtieth day of June 1997.
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)
Taxes
Real Property
State Mandated Exemptions
Personal Property
42.1%
3,857,300
(1.6)
(148,470)
7.7
702,000
Kodiak Island Borough, Alaska Ordinance No. 96 -10
Licenses and Permits
.7
60,300
Non ad valorem taxes
1.9
173,730
1,726,480
Payment in lieu of tax
4.7
427,660
445,000
Severance Tax
8.3
756,000
46,020
Use of Fund Balance
Penalties & Interest on Tax
1.7
160,000
,
Licenses and Permits
.7
60,300
Intergovernmental
18.9
1,726,480
Investment Earnings
4.9
445,000
Operating Transfers & Other
.5
46,020
Use of Fund Balance
10.4
84$,200
Total General Fund Revenues
100.00°x6
$9,154,2
FXPENDIT JRES ESE
Legislative
1.2%
112,020
Personnel Services
16,800
Fringe Benefits
1,620
Lobbyist
48,000
Support Services
45,600
Mayor 2
2.1%
196,510
Personnel Services
118,280
Fringe Benefits
39,480
Support Services
38,750
Clerk 3
3.0%
275,700
Personnel Services
133,870
Fringe Benefits
47,330
Support Services
94,500
Legal Services
1.5%
139,000
Cost of Litigation
100,000
Support Services
39,000
Finance 8
6.2%
566,830
Personnel Services
374,560
Fringe Benefits
120,040
Support Services
148,890
Allocated to Projects
( 82,160)
Capital Outlay
5,500
Assessing 4
3.5%
322,990
Personnel Services
203,840
Fringe Benefits
67,330
Kodiak Island Borough, Alaska Ordinance No. 96 -10
Support Services
50,320
Capital Outlay
1,500
Facilities /Engineering 4
0% 0
Personnel Services
216,350
Fringe Benefits
74,090
Professional Services
15,000
Support Services
67,480
Capital Outlay
2,000
Allocated to Projects
(374,920)
Community Development 6
4.7% 432,920
Personnel Services
310,060
Fringe Benefits
99,350
Professional Services
0
Support Services
62,140
Allocated to Projects
(38,630)
Building Inspections
.9% 79,400
Contracted Services
75,000
Support Goods and Services
4,40Q
Economic Development
.9% 84,000
Professional Services
31,000
Contributions
53,000
General Administration 1
3.6% 329,330
Personal Services
39,440
Fringe Benefits
56,060
Ai;dit EXPOM96
i MOM
Support Services
125,830
Emergency Preparedness
.1% 5,500
Support Services
5,500
Education Support
55.2°x6 5,055,810
Audit Expense
21,000
Support Goods & Services
36,000
Operating Transfers
4,998,810
Health & Sanitation
15.0°x6 1 ,376,780
Contracted Services
225,450
Contributions
234,300
Operating Transfers
917,030
Kodiak Island Borough, Alaska Ordinance No. 96 -10
Kodiak Island Borough, Alaska Ordinance No. 96 -10
1
Education, Culture and Recreation 1.8%
168,430
Contributions 163,300
Operating Transfers 5,130
Transfers & Contribution 1 %
9,000
Other Operating Transfers 9,000
Total General Fund Expenditures
9,154.22D
B. Special Revenue Funds (Revenues and Expenditures)
1. Community Mental Health (200)
$1,721,510
2. Child Care Assistance (205)
$332,770
3. Land Sales Fund (210)
$483,520
4. Buildings and Grounds Fund (220)
$515,700
5. Coastal Management (230)
$74,500
6. Womens Bay Road Service District (240)
$110,480
7. Service District #1 (242)
$208,300
8. Service Area #2 (243)
$0
9. Monashka Bay Road Service District (244)
$36,300
10. Bay View Road Service District (246)
$5,310
11. Fire Protection Area #1 (250)
$341,500
12. Womens Bay Fire Department (252)
$54,530
13. Woodland Acres Street Light District (260)
$10,950
14. Kodiak Arts Council (275)
$73,300
15. Facilities Fund (276)
$2,704,710
Kodiak Island Borough, Alaska Ordinance No. 96 -10
C. Debt Service Funds (Revenues and Expenditures)
1.
Debt Service (300)
$6,008,980
2.
Debt Service - Other (310)
$9,000
D. Capital
Project Funds (Revenues and Expenditures)
1.
Capital Project - Borough, Various (410)
$2,698,493
2.
Capital Projects - School Bonds, Various (420)
$10,744,340
3.
Capital Projects - Hospital Bonds (425)
$15,780,000
4.
Near Island Research Building. (426)
$6,000,000
5.
Capital Projects - State Grants (430)
$2,060,539
6.
Major Maintenance (440)
0
7.
Utility Improvements Fund (550)
$310,000
E. Enterprise
Funds (Revenues and Expenditures)
1.
Water Fund (510)
$261,000
2.
Sewer Fund (520)
$218,000
3.
Solid Waste Disposal Fund (530)
$2,559,530
4.
Hospital Enterprise Fund (540)
$9,521,020
5.
Near Island Research Fund (555)
0
6.
911 Service (560)
$33,750
F. Internal Service Funds (Revenues and Expenditures)
1.
Data Processing (600)
$608,250
TOTAL ALL FUNDS
$72,640,502
Kodiak Island Borough, Alaska Ordinance No. 96 -10
Section 4. Tax l-evy A tax for the amount specified in the form of a mill levy is
hereby levied for the calendar year 1996, to be used for the purposes as specified in
the Budget for the Fiscal Year 1997 of the Kodiak Island Borough commencing on the
first day of July 1996 and ending on the thirtieth day of June 1997 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
6.75 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 #1
1.50 mills
G.
Monashka Bay Road Service District
1.50 mills
H.
Service District #1 Roads
1.75 mills
I.
Woodland Acres Street Light District
.50 mill
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 SIXTH DAY OF JUNE, 1996.
KODIAK ISLAND BOROUGH
Jer46 he M. Selby, Boro
ven's, Presiding Officer
ATTEST:
Donna F. Smith, CMC /AAE, Borough Clerk
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Kodiak Island Borough, Alaska Ordinance No. 96 -10
GLOSSARY
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
comprehensive financial program to the Borough Assembly. The first part provides overview information, together with a
message from the budget - making authority, and a summary of the proposed expenditures and the means of financing them. The
second consists of schedules supporting the summary. These schedules show in detail the past year's actual revenues,
expenditures, and other data used in making the estimates. The third part is composed of personnel and salary schedules, the
chart of accounts, and a glossary.
BUDGET MESSAGE - A general discussion of the proposed budget presented in writing by the budget- making authority to the
Borough Assembly. The budget message contains an explanation of the principal budget items, an outline of the Borough's
experience during the past period and its financial status at the time of the message, and recommendations regarding the
financial policy for the coming period.
CAPITAL PROJECTS FUND - Funds established to account for financial resources to be used for the acquisition or
construction of major capital facilities (other than propriety and trust funds).
CAPITAL OUTLAY - Expenditures that result in the acquisition of items such as tools, desks, machinery, and vehicles costing
more than $500 each having a useful life of more than one year and are not consumed through use are defined as capital items.
COMPONENT UNIT - A separate government unit, agency, or nonprofit corporation that is combined with other component
units to constitute the reporting entity in conformity with GAAP.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) - The official annual report of a government including: (a)
the five combined financial statements in the combined statement overview and their related notes, (b) combining statements by
fund type and individual fund, and (c) account group financial statements prepared in conformity with GAAP and organized
into a financial report pyramid. It also includes support schedules necessary to demonstrate compliance with finance- related
legal and contractual provisions, required supplementary information, extensive introductory material, and detailed statistical
sections.
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CONTINGENCY - Those funds included in the budget for the purpose of providing a means to cover minor unexpected costs
during the budget year.
CONTRACTUAL SERVICES - Items of expenditure from services the Borough receives primarily from an outside company
DEBT SERVICE FUNDS - Funds established to account for the accumulation of resources for and the payment of general
long -term debt principal and interest that resulted from the issuance of bonds.
ENCUMBRANCES - Commitments related to unperformed contracts, in the form of purchase orders or contracts, for goods or
services. Used in budgeting, encumbrances are not expenditures or liabilities, but represent the estimated amount of
expenditures that will result if unperformed contracts in process are completed.
ENTERPRISE FUND - A proprietary fund established to account for operations that are financed and operated in a manner
similar to private business enterprises. In this case, the intent of the governing body is that the expenses, including depreciation,
of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user
charges.
EXPENDITURE - Decrease in net financial resources. Expenditures include current operating expenses requiring the present
or future use of net current assets, debt service and capital outlays, intergovernmental grants, entitlements, and shared revenues.
EXPENSES - Outflows or other using up of assets or incurrences of liabilities (or a combination of both) from delivering or
producing goods, rendering services, or carrying out other government units, and/or other funds.
FIDUCIARY FUND TYPES - The trust and agency funds used to account for assets held by a government unit in a trustee
capacity or an agent for individual, private organizations, other government units and/or other funds.
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
and continuing appropriations, an appropriation is made for a certain period of time.
LEVY - To impose taxes, special assessments, or service charges for the support of government activities. Also used to denote
the total amount of taxes, special assessments, or service charges imposed by a government.
LIABILITIES - Debt or other legal obligations arising from present obligations of a particular entity, to transfer assets or
provide services to other entities in the future as a result of past transactions or events.
MEASUREMENT FOCUS - The accounting convention that determines (1) which assets and which liabilities are included on
a government's balance sheet and where they are reported, and (2) whether an operating statement presents information on the
flow of financial resources (revenues and expenditures) or information on the flow of economic resources (revenue and
expenses).
MILL - A measure of the rate of property taxation, representing one one - thousandth of a dollar of assessed value.
MILLAGE RATE - The tax rate on property, based on mill(s). A rate of 1 mill applied to a taxable value of $100,000 would
yield $100 in taxes.
MODIFIED ACCRUAL BASIS OF ACCOUNTING - A basis of accounting in which revenues and other financial resources
are recognized when they become susceptible to accrual, that is when they are both `Measurable" and "available to finance
expenditures of the current period ". "Available" means collectable in the current period or soon enough thereafter to be used to
pay liabilities of the current period. Expenditures are recognized when the fund liability is incurred except for (1) inventories of
materials and supplies that may be considered expenditures either when purchased or when used, and (2) prepaid insurance and
similar items that may be considered expenditures either when paid for or when consumed. All governmental funds, expendable
trust funds and agency funds are accounted for using the modified accrual basis of accounting.
OPERATING BUDGET - Plans of current expenditures and the proposed means of financing them. The annual operating
budget is the primary means by which most of the financing, acquisition, spending, and service delivery activities of a
government are controlled. The use of annual operating budgets is usually required by law. Annual operating budgets are
essential to sound financial management and should be adopted by every government.
OPERATING TRANSFERS - All INTERFUND transfers other than residual equity transfers.
ORDINANCE - A formal legislative enactment by the legislative body which, if not in conflict with any highest form of law,
has the full force and effect of law within the boundaries of the municipality to which it applies. The difference between an
ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Revenue raising measures,
such as the imposition of taxes, special assessments and service charges, universally require ordinances.
OTHER FINANCING SOURCES - Governmental funds, general long -term debt proceeds, land lease payments, land sale
payments, proceeds from the sale of fixed assets, operating transfers -in, service charges and fees for governmental services.
OVERSIGHT RESPONSIBILITY - The basic, but not the only, criterion for including a government department, agency,
institution, commission, public authority, or other organization in a government unit's reporting entity for general purpose
financial reports. Oversight responsibility is derived from the government unit's power and includes, but is not limited to,
financial interdependency, selection of governing authority, designation of management, ability to significantly influence
operations and accountability for fiscal matters.
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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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