1996 Annual Operating Budget BookINTRODUCTION
KODIAK ISLAND BOROUGH
PROPOSED BUDGET
FOR
FISCAL YEAR ENDING JUNE 30, 1996
AS SUBMITTED BY:
JEROME M. SELBY
BOROUGH MAYOR
ON MAY 18, 1995
AND AS AMENDED BY THE KODIAK ISLAND BOROUGH
AND ADOPTED ON JUNE 1, 1995
KODIAK ISLAND BOROUGH ASSEMBLY
MARY A. MONROE, PRESIDING OFFICER
MICHAEL R. MILLIGAN, DEPUTY PRESIDING OFFICER
JACK MCFARLAND
JOHN BURT
SUZANNE HANCOCK
GARY STEVENS
ROBIN HEINRICHS
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KODIAK ISLAND BOROUGH
Fiscal Year 1996
BUDGET LETTER OF TRANSMITTAL
Transmitted herewith is the fiscal year 1996 budget document for the Kodiak Island Borough. This budget is
submitted according to Borough Code Section 3.08.030 and State Statute, and includes the goals and objectives for fiscal year
1996.
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 $3,975,000, a $754,960 increase over last year. Unfortunately, the school
district is balancing their budget with a drawdown of their fund balance of approximately $612,722. Without this use of the
school district's fund balance, the mill rate would have to be raised 1.34 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 50% of the total general fund budget. State statute outlines 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 the statute.
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
eighty-five (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.
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June 1, 1995
Honorable Assembly Members
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Kodiak Island Borough
Kodiak, Alaska 99615
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Honorable Assembly Members,
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KODIAK ISLAND BOROUGH
Fiscal Year 1996
BUDGET LETTER OF TRANSMITTAL
Transmitted herewith is the fiscal year 1996 budget document for the Kodiak Island Borough. This budget is
submitted according to Borough Code Section 3.08.030 and State Statute, and includes the goals and objectives for fiscal year
1996.
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 $3,975,000, a $754,960 increase over last year. Unfortunately, the school
district is balancing their budget with a drawdown of their fund balance of approximately $612,722. Without this use of the
school district's fund balance, the mill rate would have to be raised 1.34 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 50% of the total general fund budget. State statute outlines 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 the statute.
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
eighty-five (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.
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The policy decision made four years ago by the Assembly with regard to the solid waste program has resulted in
significant progress toward a high-quality, environmentally responsible program. The request to renew the landfill permit for
several years has been submitted but requires completion of additional engineering work before approval by the Department
of Environmental Conservation. Continued waste reduction endeavors will enable us to help our businesses and citizens to
reduce the importation of material that becomes solid waste and eliminate the importation of hazardous and toxic wastes. All
of these efforts will not only improve our solid waste management but will result in a significant cost savings to the budget
in future years. From the analysis we have done thus far, we anticipate that the useful life of the present landfill can be at least
doubled by our recycling and waste reduction efforts. The current permit application projects use through the year 2014. In
addition, a waste characterization study has been completed, a waste to energy study is underway, and the engineering contract
for the long term management and ultimate closeout of the landfill is underway.
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.
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.
The Proprietary Fund Type (Enterprise Fund) is 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 6.75 mills, the same as in fiscal year 1995.
In order to balance the fiscal year 1996 budget at this level of taxation, the Kodiak Island Borough will have to use $840,980
of the fund balance from the General Fund. The mill rate would have to be raised to 7.90 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 rate will have to be increased. It is interesting to note
that before fiscal year 1984, the mill rate was much higher, but in fiscal 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 services within the borough. These levies
range from 1.5 mills to 4.0 mills. Services provided include road maintenance, fire protection, and street lighting. All of the
service district null rates remained the same with the exception of Service District No. 1 which raised their mill rate from .75
mills to 1.75 mills. Prior to fiscal year 1995, however, Service District No. 1 had a mill rate of 1.75 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 FY96 is $663,000,000 versus $634,756,845 for FY95,
an increase of $28,243,155 or 4.4%. 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.
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The total proposed budget for fiscal year 1996 calls for expenditure and transfers of $62,564,359. The Kodiak Island
Borough School District's proposed budget of $20,100,650 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 $3,975,000, up $754,960 from fiscal year 1995. If the Kodiak Island
Borough School District were included as part of the Kodiak Island Borough, the borough budget would total $82,665,009.
The largest component of this budget is Capital Projects. At this time, the borough has $29,290,946 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 $8,875,757. The
hospital does have a separate budget document which should be consulted on specifics of the hospital budget. The proposed
General Fund budget is $8,812,000 or 11 % of the total budget. Of this, $5,554,810 is for transfers to other funds (mostly
KIBSD) leaving expenditures in the General Fund of $3,257,190. These General Fund expenditures amount to 5 % of the total
borough budget.
General Fund revenues are budgeted at $5,127,950 (64 %) from property taxes, $749,250 (9 %) from severance taxes,
$59,300 (1 %) from licenses and permits, $1,568,500 (20 %) from intergovernmental sources, $420,000 (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 $1,759,030 (20%) for general government, $87,380 (1 %) for public
safety, $4,695,590 (53 %) for education, $163,300 (2 %) for culture and recreation, $1,327,870 (15 %) for health and welfare,
$337,580 (4 %) for assessing, and $441,250 (5 %) for community development. The fiscal year 1996 budget totals $8,812,000,
which is $604,134 more than the budget of $8,207,866 for fiscal year 1995. This increase is due to the education budget
' increase from $3,853,340 to $4,695,590, or $842,250.
Looking Ahead
r , The borough faces many challenges for FY96. 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 $600,000 of their fund
balance to balance their budget. If this money was not available, taxes would have to be raised 1.34 mills or services provided
by the school district would have to be cut. Similarly, the borough has a windfall of oil spill funds that allowed an $800,000
use of fund balance for FY96 that will not be available in FY97.
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 1995, 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.
Acknowledgement
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 Kimberly Patterson, Finance Secretary, for their assistance in the preparation of this document. I
also wish to thank each member of the Assembly for their interest and support in adopting legislation which allows staff to
conduct the financial affairs of the Kodiak Island Borough in a progressive and responsible manner.
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Conclusion
The requested appropriations have not been established arbitrarily. The Assembly provided goals and objectives to
us in January, which helps the staff build budgets around these goals from the start. During the months of February and
March, budget sessions were conducted with all departments and agencies. Since then, several budget work sessions have
been hell 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
plan established by this budget. We welcome your suggestions for improvement and ideas for providing a better level of
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 1996
The following activity is outlined as essential for the orderly formulation of the 1996 borough budget (July 1, 1995
through June 30, 1996).
DATE 1TFM BY
January 6, 1995 Budget preparation message Mayor
January 6 Distribution of budget work sheets to aid departments in submitting their Finance Officer
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requests
January 6
Distribution of forms to solicit input from villages
Mayor
January 6
Distribution of forms to gather input from autonomous, not - for - profit
Mayor
organizations
February 3
Final day for departmental budget requests to be returned to Mayor (via
Department Heads
Finance Officer)
February 15
Due date for public and not - for - profit organizations budget requests
Mayor
February 15
Revenue forecasts (all funds)
Finance Officer
February-March
Work sessions to resolve or justify differences of department
Mayor, Finance Officer,
budgets
Department Heads
March 31
Receipt of school district budget [section 3.08.030 (B)]
School District
March 31
Receipt of service district budget (section 4.20.030) by March 31
Service District
April 14
Mayor's annual budget message
Mayor
April 20
Prior to the April 30 submission of proposed budget and budget message
Mayor, Finance Officer
to Assembly in a work session [section 3.08.030 (A)]
April 27
Borough Assembly adopts local appropriation ordinance (submit to the
Asssembly
Clerk by April 9)
April 14 - May 6
Assembly department review
Finance, Assembly
May 18
Introduction of budget ordinance
Mayor, Department Heads
May 24
Publication of hearing
Clerk
June 1
Public hearing and adoption of budget (section 3.08.050) by June 10
Assembly
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.
A resolution of the Borough Assembly is required to move (appropriate) amounts between departments and
projects.
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FINANCIAL SUMMARIES
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 Fond Types
General Find - 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 Re v ernL- 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 Fund. - 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 Prijects 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.
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Internal Service Funds - Internal Service Funds are used to account for goods or services provided to one department or
agency by another department within the government entity on a cost reimbursement basis. A cost reimbursement basis
implies that the government intends to recover full costs of goods and services, including depreciation on fixed assets.
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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
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requires additional staff and to reduce staff where this can be done without adversely
affecting approved service levels.
' 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
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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
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possible, trend indicators will be developed and tracked for specific elements of the
borough's fiscal policy.
2.
3.
Debt Policies
The borough will not fund current operations from the proceeds of borrowed funds.
The borough will confine long -term borrowing to funding of capital improvements or projects that cannot be financed
from current revenues.
When the borough finances capital projects by issuing bonds, it will repay the debt within a period not to exceed the
expected useful life of the project.
Target debt ratios will be annually calculated and included in the review of financial trends.
Net debt as a percentage of the estimated market value of taxable property should not exceed 2 %.
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed 15 %.
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 2 %.
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.
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Investment Policies
The borough will maintain an investment policy based on the Government Finance Officers Association (GFOA)
model investment policy.
The borough will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections, and
deposits of all funds will be scheduled to ensure maximum cash availability and investment potential.
When permitted by law, the borough will pool its various funds for investment purposes.
The borough will obtain the best possible return on all investments consistent with the underlying criteria of liquidity
and safety of principal.
The borough will regularly review contractual opportunities for consolidated banking services.
Accounting, Auditing, and Financial 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 minimiz future
maintenance and replacement costs.
The borough will identify the "full -life" estimated cost and potential funding source for each capital project proposal
before it is submitted to the assembly for approval.
The borough will determine the total cost for each potential financing method for capital project proposals.
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The borough will identify the cash flow needs for all new projects and determine which financing method best meets
the cash flow needs of the project.
7. Reserve Policies
The borough will maintain a fund balance designation for fiscal cash liquidity purposes; i.e. fiscal reserve that will
provide sufficient cash flow to minimiz 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.
0
20
1995 -96 OPERATING POSITION
OPERATING FUNDS
BASED ON ADOPTED BUDGET
GENERAL
FUND
SPECIAL
REVENUE
FUNDS
DEBT
SERVICE
FUNDS
CAPITAL
PROJECTS
FUNDS
PROPRIETARY
FUNDS
TOTAL
(MEMORANDUM
ONL
Esturiated Beginning
Fund Balance
$3,414,838
$2,019,278
$4,384,809
$4,901,421
$1,022,040
$15,742,386
Revenues
7,971,020
3,549,231
3,954,980
21,932,861
12,177,497
49,585,589
Transfers In
0
400,340
9,000
7,571,360
0
7,980,700
Total Available Furls
11,385,858
5,968,849
8,348,789
34,405,642
13,199,537
73,308,675
Expenditures
3,257,190
3,653,221
3,954,980
29,740,949
12,202,497
52,808,837
Transfers Out
5,554,810
307,000
9,000
50,000
213,275
6,134,085
Total Use of Funds
8,812,000
3,960,221
3,963,980
29,790,949
12,415,772
58,942,922
Estimated Funds
Available 6/30/96
$2,573,858
$2,008,628
$4,384,809
$4,614,693
$783,765
$14,365,753
This schedule does not include school district expenditures of $20,100,650.
21
I REVENUE SOURCES AND GENERAL FUND ESTIMATES
I TAXES
Real and Personal Property Tastes. Alaska Statute (AS) 29.45.010 - 29.45.500: The assessed valuation (as of January
' 1, 1995) is estimated at $663,000,000. The tax levy for real and personal property is 6.75 mills. The estimated property tax
revenue is $4,341,250, 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 $643,000.
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 6.75 mills. The estimated severance tax revenue for FY96 is $749,250. The breakdown of
value: rock, sand, and gravel is equal to $6,750; timber is equal to $236,250; fish is equal to $506,250, with no estimated revenues
from minerals at this time. For budget purposes, the amount of tax generated by one (1) mill is $111,000.
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 up to 10% for late payment and the interest rate is 12% per annum. Estimated revenue
from this source is $120,000.
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 $160,000.
' 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 FY96 is $2,425,980.
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 unit. The estimate for FY96 is $290,000.
Municipal Assistance. AS 29.60.350 - 29.60.370 and 43.20.011- 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 KIB 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 FY96 is
$264,000.
I , Electric and Telephone Cooperative Revenue Sharing. AS 10.25.570: Electric and Telephone Cooperative Act. A
refurd 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 FY96 is $8,000.
Fish Tax Revenue Sharing. AS 43.75.130: Refurd 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 $950,000.
L 23
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.
LOCAL REVENUE
Interest Earned on Investments. KIB Ordinance 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 FY96 is $420,000 (in the 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 $42,020.
TRANSFERS FROM OTHER FUNDS
This is revenue from other funds for services provided by the general fund.
24 1
ADOPTED TAX STRUCTURE
F.Y. 1996 MILL RATES
Street
Borough
City of
Road
Road
Road
Road
Lighting
Fire
Fire
Fund
Kodiak
Fund
Fund
Fund
Fund
Fund
Fund
Fund
Total
Fund Number
100
240
242
244
246
260
250
252
TCA 1 City of Kodiak
6.75
2.00
8.75
TCA 2 Woodland Acres Street Lighting
Fire Protection Area One
Service District No. 1
6.75
1.75
0.75
1.50
1 10.75
TCA 4 Bayview Road Service District
Fire Protection Area One
6.75
1.00
1.50
9.25
TCA 5 Entire Borough
( excluding special assessment areas)
6.75
6.75
TCA 6 Monashka Bay Road Service
District
Fire Protection Area One
6.75
1.50
1.50
9.75
TCA 7 Service District No. 1
Fire Protection Area One
6.75
1.75
1.50
1
10.00
TCA 8 Fire Protection Area One
6.75
1.50
8.25
TCA 9 Womens Bay Road and Fire
Service District
6.75
2.00
1.25
10.00
25
Assessed Values - Last Ten Years
700,000,000
011 see Is$
500, 000, 000
400,000,000
200, 000, 000
100,000,000
0 -1--
1987
1988 1989 1990 1991 1992 1993 1994 1995 1996
-4— Personal Property -Real Property —*--Assessed Value
►71
KODIAK ISLAND BOROUGH
FIFTEEN -YEAR ANALYSIS OF TAX RATE AND LEVY
Fiscal
Year
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
Personal Property
Assessed Valuation
(a)
149,474,150
72,919,918
(b)
64, 550,756
(c)
50,369,200
(d)
46,204,800
39,003,109
48,795,064
58,727,868
73,508,740
76,594,500
91,537,867
92,174,619
92,264,018
98,616,145
105,000,000
Real Property
Assessed Valuation
187,598,046
307,400,381
325,435,262
353,643,800
374,136,300
369,860,196
379,969,521
378,072,396
406,433,607
439,710,369
467,821,217
485,029,021
520,814,455
536,140,700
558,000,000
Total Assessed
Valuation
337,072,196
380,320,299
389,986,018
404,013,000
420,341,100
408,863,305
428,764,585
436,800,264
479,942,347
516,304,869
559,359,084
577,203,640
613,078,473
634,756,845
663,000,000
Tax Rate
Per $1,000
7.00
7.00
3.75
3.75
3.75
4.51
4.51
4.50
4.50
4.50
5.50
5.50
5.50
6.75
6.75
Total Tax
Levy
2,118,431
1,876,462
1,646,752
1,508,003
2,024,237
2,181,410
1,926,427
1,991,902
2,034,500
2,237,629
2,840,482
3,075,629
3,270,800
4,276,125
4,475,250
(a) Reflects changing boats from full value to 5/15. (b) Reflects exemption of inventories. (c) Reflects exemption of head
of household items and fishing gear. (d) Reflects exemption of boats under 5 tons.
Tax Rate Per $1,000
Last 20 Years
7.50
7.00
6.50
6.00
cc 5.50
ME
5.00
4.50
4.00
3.50
3.00
1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 19%
Fiscal Year
The property tax mill rate has been kept level at 6.75 mills for FY96. While there is no increase in the mill rate for FY96, it should
be noted that the General Fund budget was balanced by a "use of fimd balance" of over $900,000. (it should also be pointed out 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 than it took in every year but 1989).
27
Raw Fish Tax
Last 10 Years
2,500,000
2,000,000
x
1,500,000
t
U-
1,000,000
500,000
0
Fiscal Year
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 1996, we are projecting $950,000.
RAW FISH TAX PREVIOUS 10 YEARS
Fiscal Amount
Year Received
1986
$646,747
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
28
1986 1987 1988 1989 1990 1991 1992 1993 1994 1995
t
k M �
i 1 1
NO- NAME ,
ECONOMIC DEVELOPMENT
1 Kodiak Historical Society
2 Kodiak Island Convention & Visitors Bureau
ECONOMIC DEV. SUBTOTAL
EDUCATION
3 Kodiak College
4 Kodiak Head Start
EDUCATION SUBTOTAL
HEALTH & SOCIAL SERVICES
5 American Red Cross
6 Brother Francis Shelter
7 KANA - Family Center
8 Kodiak Baptist Mission
9 Kodiak Council on Alcoholism
10 Kodiak Health Center
11 Kodiak Respite Center
12 Kodiak Women's Resource and Crisis Center
13 Rainbow Child Care Center
14 Salvation Army
15 Senior Citizens of Kodiak
16 Small World, Inc.
17 Special Olympics
18 Kodiak Youth Services Net.
HEALTH AND SOCIAL SERVICES SUBTOTAL
RECREATION
19 Kodiak Arts Council
20 Kodiak Island Sportsmen Association
21 Kodiak Little League
22 Kodiak Summer Sports Camps
23 KANA Youth Olympics
RECREATION SUBTOTAL
OTHER
24 KMXT Public Radio
25 Alaska's Future Leaders
26 Alaska Legal Services
27 Elks - Fireworks
28 Santa to the Villages
OTHERSUBTOTAL
TOTALS
SUMMARY
VARIOUS AGENCIES FUNDING - FY96
AGENCY
STATE
K.1.B.
FY96
FY95
FY94
REQUEST
FUNDS
FUNDS
TOTAL
TOTAL
TOTAL
$9,000
$0
$9,000
$9,000
$9,000
$9,000
211,000
--a
70,
? (1,4f10
70
25000
25,000
$29,000
$0
$29,000
$29,000
$29,000
$34,000
$34,000
$0
$34,000
$34,000
$34,000
$34,000
R.
- 0
R,nnn
R,(X)t)
-- 8,200
- $240
$42,000
$0
$42,000
$42,000
$42,200
$42,200
$4,000
$0
$3,000
$3,000
$2,000
$2,000
20,000
0
20,000
20,000
0
0
16,000
0
16,000
16,000
16,000
8,000
60,000
17,900
27,500
45,400
49,090
55,060
45,000
13,700
30,000
43,700
46,575
60,000
2,500
0
2,000
2,000
2,000
2,000
5,000
0
5,000
5,000
5,000
3,000
42,843
6,500
34,700
41,200
42,605
39,000
2,500
0
2,500
2,500
2,500
2,000
7,500
0
7,500
7,500
7,500
5,000
24,000
0
24,000
24,000
24,000
24,000
18,000
0
18,000
18,000
18,000
16,000
8,000
5,nnn
0
7,000
5 am
7,000
S,nnn
6,000
n
6,000
n
$260,343
$38,100
$202,200
$240,300
$221,270
$222,060
$15,000
$0
$14,000
$14,000
$13,000
$13,000
2,000
0
2,000
2,000
2,000
2,000
5,000
0
5,000
5,000
5,000
2,500
6,000
0
5,000
5,000
4,000
4,000
2,(xxl
-D
7.,OflO
2,f204
0
$30,000
$0
$281000
$28,000
$26,000
$21,500
$20,000
$0
$15,000
$15,000
$12,000
$12,000
2,000
0
2,000
2,000
2,000
1,500
4,000
0
0
0
4,000
2,000
1,500
2,540
0
_II
0
ffi
0
x,300
0
- 21100
0
7 1
534,0
S;91 t4
$0
.1-M
O.N 340
X13,300
$24,344
W&M
$17,B00
$337_SbLI
29
GENERAL FUND
General Fund Balance
Last Ten Years
Fiscal
Fund
Year
Balance
1986
$2,532,100
1987
$2,475,747
1988
$2,248,866
1989
$3,098,371
1990
$1,981,147
1991
$1,774,750
1992
$1,981,577
1993
$2,035,321
1994
$2,375,653
1995
$3,414,838 estimated
3,500,000
General Fund Fund Balance
1 •SC. + . A VA7rC'
3,414,838
3,000,000
2,500,000
2,000,000
1,500,000
500,000
After many years of decline, the borough has increased the size of its find balance. The fiend balance for FY95 is $1,640,088
greater than FY91.
31
1986 1987 1988 1989 1990 1991 1992 1993 1994 1995
1,500,000
Changes in General Fund Fund Balance
Last Ten Years
1,039,185
1,000,000
500,000
(500, 000)
(1,000,000)
(1,500,000)
849,505
340,332
206,827 ■
53,744
{ 29,814) (56,353) M (226,881) 20_ 7)
(1,117, 224)
1986 1987 1988 1989 1990 1991 1992 1993 1994 1995
Changes in Fund Balance - General Fund
Previous Ten Years
Fiscal
Changes in
Year
Fund Balance
1987
(56,353)
1988
(226,881)
1989
849,505
1990
(1,117,224)
1991
(206,397)
1992
206,827
1993
53,744
1994
340,332
1995
1,039,185
1996
(835,980)
32
GENERAL FUND REVENUES
Fiscal Year
1993 Actual
Fiscal Year
1994 Actual
Fiscal Year
1995 Actual
Fiscal Year
1996 Budget
Property Tax
$3,777,708
$3,921,089
$4,910,556
$5,127,950
Severance Tax
703,450
769,629
1,060,466
749,250
Licenses & Permits
50,801
63,569
61,564
59,300
Intergovernmental Revenue
1,991,730
2,063,217
1,633,161
1,568,500
Interest Earnings
289,570
291,047
659,794
420,000
Miscellaneous Revenues
383,026
399,085
863,100
46,020
Use of Fund Balance
0
0
0
840,980
Total
$7,196,285
$7,507,636
$9,188,641
$8,812,000
Interest Eai
5%
Governmental
Revenues
17%
Property Tax
57%
Licenses & Permi
1%
Severa
9'
The largest source of revenue for the general fund continues to be property tax at 57 %. Intergovernmental revenues constitute 18 %
of general f nO revenues. The borough instituted a severance tax in fiscal year 1992 which will account for 9 % of borough revenue
in fiscal year 1996.
33
General Fund Revenues by Source
Use of Fund Balance
Miscellaneous 10%
General Fund Expenditures by Function
Community
Developemnt
Assessing 5%
vernment
0
Health and Welh
15%
Public Safety
1%
Culture and
Recreation
2%
Education
53%
Education support accounts for over half of the general fund expenditures projected for fiscal year 1996. 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 $4,695,590 in fiscal year 1996.
GENERAL FUND EXPENDITURES BY FUNCTION
Last Three Years
Fiscal Year
1993 Actual
Fiscal Year
1994 Actual
Fiscal Year
1995 Actual
Fiscal Year
1996 Budget
General Government
$1,756,510
$1,959,909
$1,990,230
$1,759,030
Riblic Safety
106,102
92,045
2,358
87,380
Education
3,474,721
3,615,695
3,861,967
4,695,590
Culture and Recreation
198,586
133,000
153,500
163,300
Health and Welfare
694,492
690,430
1,442,643
1,327,870
Assessing
248,819
287,403
302,409
337,580
Community Development
384,650
390,883
396,355
441,250
Total
$6,863,880
$7,169,365
$8,149,462
$8,812,000
34
General Fund Revenues
6,000,000
5,000,000
4,000,000
3,000,000
w
2,000,000
1,000,000
0
1992 Actual
1993 Actual
1994 Actual
1995 Budget
1996 Budget
Property Tax - m Severance Tax --A-- Licenses & Permits -fit-- Governmental Revenues
--�- Interest Earnings --*-Miscellaneous Revenues —0 — Use of Fund Balance
GENERAL FUND SUMMARY
F.Y. 1993 F.Y. 1994
ACTUAL ACTUAL
Property Taxes
F.Y. 1996
F.Y. 1995 F.Y. 1995 APPROVED
BUDGET ACTUAL BUDET
Real
$2,701,162
$2,847,813
$3,611,250
$3,638,914
$3,766,500
Allow. for Disability
(5,123)
(8,123)
(5,740)
(4,518)
(6,000)
Allow. for Farm Use
(6,239)
(6,956)
(8,100)
(8,432)
(8,000)
Allow. for Senior Citizen
(95,682)
(133,093)
(116,100)
(146,692)
(120,000)
Personal Proerty
499,048
5()(),13
664,875
668,924
708,750
TOTAL PROPERTY TAXES
$3,093,166
$3,199,683
$4,146,185
$4,148,196
$4,341,250
Non Ad Valorem Taxes
Boat Tax over 5 Tons
$9,595
$9,240
$9,500
$8,780
$9,500
Motor Vehicle Tax
140,012
163,344
160,000
160,759
160,000
TOTAL NON AD VALOREM TAXES
$159,607
$172,584
$169,500
$169,540
$169,500
Payment in Lieu of Taxes
PILOT - Federal
$411,870
$412,572
$433,618
$433,618
$480,000
PILOT- Kodiak Island Housing
9,544
10,278
15,418
10,023
10
PILOT -State of Alaska
2.449
7,164
7,164
7.164
7,200
TOTAL PAMENT IN LIEU OF TAXES
$423,863
$430,014
$456,200
$450,805
$497,200
Severance Taxes
Fish
$581,875
$507,510
$566,250
$705,257
$506,250
Mining
4,822
3,305
6,750
7,784
6,750
Logging
116,
25R_R1
256,250
347,424
_2.16,240
TOTAL SEVERANCE TAXES
$703,450
$769,629
$829,250
$1,060,466
$749,250
Penalties & Interest
Penalties & Interest
$101,07
$11R,ROR
$193,444
$142,015
$120,000
TOTAL PENALTIES & INTEREST
$101,072
$118,808
$103,000
$142,015
$120,000
License and Permits
Annual Use Permit
$1,750
$125
$0
$0
$0
Building and Trailers
21,819
38,813
35,000
39,913
40,000
Subdivision Fees
5,568
6,803
5,000
7,000
5,500
Conditional Use Permit
600
1,600
500
1,450
1,200
Zoning Compliance Permit
1,925
3,342
2,500
4,628
4,000
Exceptions
0
0
0
0
0
Variance Fee
875
1,400
2,000
600
1,000
Zoning Change Fee
10,400
1,800
3,000
1,300
1,000
Electric Permit
4,301
5,187
5,000
3,505
4,000
Plumbing Permit
2
2,509
3,000
1,846
2,000
P & Z Review Fee
675
865
500
970
600
Special Land Use
0
200
0
0
0
Road and Utilities Insp.
0
0
0
0
0
Dog Licenses
235
1,025
0
352
0
Business License & Permits
0
0
0
0
0
Site Plan Review
4
(i OOl
_0
TOTAL LICENSES & PERMITS
$50,801
$63,569
$56,500
$61,564
$59,300
Intergovernmental Revenues
Federal Shared Revenue
National Wildlife Refuge
$7,036
$7,733
$6,000
$6,878
$6,000
National Forest Fund
-342
6RO
X40
203
200
TOTAL FEDERAL SHARED REVENUE
$7,345
$8,413
$6,700
$7,081
$6,200
36
L
37
E.Y. 19%
F.Y. 1993
F.Y. 1994
F.Y. 1995
F.Y.1995
APPROVED
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
State Sources
State Shared Revenues
State Revenue Sharing
$517,464
5399,010
$340,000
$322,732
$290,000
Municipal Assistance
451,010
402,201
340,000
294,626
264,000
Raw Fish Tax
1,005,664
1,213,056
1,000,000
945,920
950,000
Raw Fish Tax -Off Shore
0
31,070
34,000
51,112
50,000
Amusement & Games
240
192
500
144
300
Telephone & Electric
10 007
9,775
R 0t10
11 546
R,O(>n
TOTAL STATE SOURCES
S1,9R4,185
S2
S 1,777,500
S1,67A
Sl, -567 1
TOTAL INTERGOVERNMENTAL
$1,991,730
52,063,217
$ 1,729,200
$1,633,161
$1,568,500
Charges for Services
Fee -Road & Utilities
524
511
SD
511
SQ
TOTAL CHARGES FOR SERVICES
$20
$0
$0
$0
SO
Hines
Animal Control
56,772
5749
$4,000
$2,288
$2,000
Zoning Violations
-4
J�I144
541
- Q
TOTAL FINES
56,772
$749
$5,000
$2,829
52,000
Interest
Interest Earnings
5289,570
$291,047
$470,000
5659,794
$420,000
Gain or Loss on Exchange
n
0
n
0
n
TOTAL INTEREST
$289,570
5291,047
5470,000
$659,794
5420,000
NlisceUaneous- Classified
Jury Duty
$163
$163
$100
$278
$200
Sale of Copies
8,979
0
0
44
0
Sale of Maps
743
2,408
2,000
2,396
2,000
Sale of Computer Data
200
20
50
0
20
Fee - Dishonored Checks
662
1,010
1,000
700
800
Day Care- Admin. Reimbursement
0
0
0
0
0
Local Election Reimbursement
0
0
0
0
0
Other
2,581
1,698
2,000
719,975
3,000
C &RA
1,047
768
0
0
0
Land Leases
725
400
2,000
0
2,000
Switchboard Services
0
0
0
0
0
Emergency Medical Services
30,665
13,864
33,000
38,712
33,000
Recycle Efforts
0
0
0
0
0
Insurance Rebate -Mix.
21,905
19,226
0
95,521
0
Admin. Fee Cap. Proj.
902
0
0
720
1,000
Legal Fee Reimbursement
3,315
4,184
0
0
0
IBEW Reimbursement
0
3,828
0
0
0
Exxon Reimbursement
101 107
145 45R
0
n
TOTAL MISCELLANEOUS CLASSIFIED
$375,194
$393,027
$40,150
5858,346
$42,020
Use of Fund Balance
$ 0
$ 0
$280,381
$0
$840,980
Operating Transfers In
Debt,Service - Other
SII
54"759
so
__0
TOTAL OPERATING TRANSFERS IN
SO
$4,759
SO
SO
SO
Sale of Fixed Assets
Sale of General Fixed Assets
ILI W
5554
54
5 1,425
5 2,040
TOTAL SALE OF FIXED ASSETS
$1,040
5550
$0
$1,925
$2,000
TOTAL REVENUES, OTHER FINANCING
SOURCES, AND TRANSFERS IN
S 196285
S7 507_F16
tR
t9 IRR fSdt
$J1 R1� 000
37
TOTAL EXPENDITURES
so
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38
F.Y. 1996
F.Y. 1993
F.Y. 1994
F.Y. 1995
F. Y. 1995
APPROVED
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Expenditures
Dept. 100 Assembly
S152,023
S147.422
$121.236
S122,123
S120.020
Dept. 105 Borough Mayor
168,419
185,589
201,480
198,660
197,250
Dept. 110 Borough Clerk
216,059
239,280
280,250
268,945
277.680
Dept. 115 Legal Services
271,495
220,847
241,000
233,877
161.000
Dept. 120 Finance Department
386,552
607,633
519,210
515,683
572.890
Dept. 125 Data Processing
278,662
0
0
0
0
Dept. 130 Assessing
248,819
287,403
312,920
302.409
337.580
Dept. 135 Engineering/ Facilities
120,643
115.045
38,710
1,.652
0
Dept. 140 Community Development
384,650
390,883
429.310
396,355
441.250
Dept. 142 Building Inspection
72,550
82.138
84.500
54.957
82.080
Dept. 160 Economic Development
38,897
70.914
1 17,000
119,537
101.000
Dept. 165 General Administration
384,920
362,119
312,250
313,562
320.190
Dept. 175 Emergency Preparedness
33,552
9,907
10,300
2,358
5.300
Dept. 180 Education Support
3,474,721
3,615,695
3,861,840
3,861,967
4,695,590
Dept. 185 Health and Sanitation
694,492
690,430
1,442,860
1,442,643
1.327.870
Dept. 190 Culture and Recreation
198,586
133,000
153.500
153.500
163.300
Dept. 195 Transfers
17,502
9,000
159 000
16�
9_000
TOTAL EXPENDITURES
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M M M M M M r r r M M i M M M M M M M
General Fund Expenditures
FY 1992 - FY1996
LO
5,000,000
4,500,000
4,000,000
3,500,000
y 3,000,000
a
3
=
2,500,000
a
X
W
1993 Actual
1994 Actual
Fiscal Year
1995 Budget
1996 Budget
- -General Government -*- -Public Safety -*- Education -X- Culture and Recreation
-�- Health and Welfare -O- Assessing +Community Developemnt
1,500,000
1,000,000
500,000
0
1992 Actual
F]
IL - 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.
Goal
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 1995 -1996
Ensure funding levels that reflect the priorities of borough citizens.
Improve efficiency of local government through policy decision.
Ensure borough elections are conducted according to all local, state, and federal statutes.
Significant Budget Changes
No significant budget changes.
40
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EXPENDITURES
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F.Y. 1995
ACTUAL
APPROVED
F.Y. 1996
BUDGET
Personnel Services
$ 16,600
$ 16,800
$ 16,800
$16,800
$16,800
Fringe Benefits
1,284
1,513
1,616
1,795
1,620
Political Lobbyist
58,102
55,456
48,100
57,347
48,000
Su rt Goods & Services
76,037
73,653
54,720
46,181
53,600
TOTAL
$ 152,023
$ 147,422
$ 121,236
$122,123
$120,020
PERFORMANCE INDICATORS
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F. Y. 1995
ESTIMATED
F. Y. 1996
PROJECTED
Regular Assembly Meetings
25
24
24
24
Special Meetings
4
2
2
2
Joint Work Sessions
9
10
10
10
Work Sessions
21
29
24
24
Other Meetings Attended - Boards & Commissions
NA
NA
NA
NA
SWAMC Conference
NA
NA
NA
NA
AML Conference
NA
NA
NA
NA
Ordinances
50
33
33
33
Resolutions
64
46
33
33
Contracts
NA
NA
NA
NA
Other Items
NA
NA
NA
NA
41
I
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.
Goal
To provide useful information to the assembly for policy consideration and to administer high- quality, cost - effective
service delivery programs to the citizens of the Kodiak Island Borough.
Objectives for 1995 -1996
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.
D
42
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EXPENDITURES
Number of Employees
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Personnel Services
$103,132
$106,920
$116,500
$115,417
$115,580
Fringe Benefits
29,922
34,710
35,590
35,494
38,010
Goods & Services
35,365
35,690
49,390
47,749
43,660
- Support
TOTAL
$168,419
1 $177,320
$201,480
$198,660
$197,250
PERSONNEL
Number of Employees
Position
F.Y. 1993
F.Y. 1994
F.Y. 1995
F.Y. 1996
Borough Mayor
1
1
1
1
Administrative Assistant/ Secretary III
1
1
1
1
TOTAL
1 2
2
1 2 1
2
43
PROGRAM BUDGET SUMMARY
Program Clerk's Office
Program Description
The borough Clerk's office is responsible for administrative support to the Assembly, conduction of elections, records
management program, and public information.
Goal
To provide efficient administrative support to the governing body; administer borough elections according to local, state,
and federal statutes; provide policy guidance, direction, and assistance to Assembly members; provide a uniform method for the
management, preservation, retention, and disposal of borough records in order to increase administrative efficiency, organize paper
flow, and reduce administrative costs.
Objectives for 1995 -1996
Perform all duties required by state statute 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; follow all 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.
44
7
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45
EXPENDITURES
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
BUDGET
F.Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Personnel Services
$115,353
$118,977
$128,220
$126,121
$134,400
Fringe Benefits
37,453
42,436
43,540
44,320
49,520
Contracted Services
0
0
0
0
0
Support Goods & Services 1
63,253
1 76,486
95,190
90,033
90,760
Capital Outlay
0
1,381
13,300
8,471
3,000
TOTAL
$216,059
$239
$280,250
$268
$277,680
PERSONNEL
Number of Employees
Position
F.Y. 1993
F.Y. 1994
F.Y. 1995
F.Y. 1996
Borough Clerk
1
1
1
1
Borough Deputy Clerk
1
1
1
1
Records Coordinator
1
1
1
.75
Secretary 1
0
0
0
.50
TOTAL
3
3
3
3.25
PERFORMANCE INDICATORS
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
ESTIMATED
F.Y. 1996
PROJECTED
Ordinances
50
33
33
33
Resolutions
64
46
33
33
Minutes (pages)
517
374
400
400
Regular Assembly Meetings
25
24
24
24
Special Meetings
4
2
2
2
Joint Work Sessions
9
10
10
10
Work Sessions
21
29
24
24
Other Meetings Attended
12
12
12
12
Plats Filed
26
25
25
25
Beverage Licenses Reviewed
20
12
15
15
- Gaming Licenses Reviewed
12
18
12
12
Borough News page Publications
125
66
70
75
Elections
3
1
3
1
Recount
3
3
1
0
Absentee Voters
397
293
160
225
Registered Voters
6,654
7,061
7,382
7,500
Code Supplements
4
3
2
4
Archival Records Requests
130
172
150
150
Archival Records Destroyed
54 cu. ft.
21 cu. ft.
60 cu. ft.
60 cu. ft.
Archival Records Added
353 cu. ft.
116 cu. ft.
100 cu. ft.
100 cu. ft.
Notary
N/A
56
56
56
45
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.
Goal
To protect the borough from financial loss, from actual or potential legal action, ensure that all borough operations are
conducted in accordance with the law so that legal liabilities do not arise, and provide legal advice and support to elected officials
and staff members.
Objectives for 1995 -1996
Defend lawsuits brought against the borough.
Provide legal advice and counsel, and answer legal questions raised by the Mayor and Assembly members.
Assist departments in resolving legal problems as they arise before they create serious difficulty.
Significant Budget Changes
No significant budget changes.
7]
46
EXPENDITURES
F.Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Legal Fees
$234,810
$156,531
$200,000
$181,043
$130,000
Support Goods & Services
36,685
64,316
41,000
52,834
31,000
TOTAL
$271,495
$220,84LL
$241,000
$233,877
$161,000
47
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 promalgating policy bodies including
GASB, AICPA, etc.
Our other functions include cash management, collections on all receivables including taxes, issuance and refinancing of
debt instruments (bond sales), risk management, and other related functions.
Goal
To provide all borough departments and citizens with accurate and timely financial records; to provide reliable and
competent accounting services to all borough departments; to provide for high returns on investments while minimiz risk and
maintaining needed liquidity; and to assure that borough accounts receivable and payable are settled in a timely fashion.
Objectives for 1995 -1996
To maintain the Certificate of Achievement Award for Financial Reporting for Fiscal Year 1995.
To maintain the award for a Distinguished Budgetary Presentation by the Government Finance Officers Association.
To contirara 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 successfully convert our financial system from version 3.3 to 4.0, a major change.
Significant Budget Changes
None.
Previous Year's Accomplishments
The Kodiak Island Borough received the GFOA Distinguished Budgetary Award for our fiscal year 1995 budget. We
also received the award in fiscal years 1990, 1991, 1992, 1993, and 1994.
Upon submittal of our fiscal year 1994 annual report, we received the GFOA's Certificate of Achievement Award. We
also received Certificate of Achievement awards for fiscal years 1989, 1990, 1991, 1992, and 1993.
We have maintained our high rate of tax collections. At this time, 96% of 1993 taxes are collected and 99% of 1992 taxes
are collected.
48
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EXPENDITURES
Number of Employees
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F.Y. 1996
BUDGET
Personnel Services
$272,990
$316,157
$356,720
$347,486
$372,240
Fringe Benefits
79,837
101,159
113,210
108,991
120,820
Support Goods & Services
54,601
223,000
195,500
196,460
229,330
Capital Outlay
2,678
6,871
5,500
3,243
5,500
Allocated to Projects
23,554
39,554
151,720
140,498
155,000
TOTAL
$386,552
$607,633
$519,210
$515,683
$572,890
PERSONNEL
Number of Employees
Position
F.Y. 1993
F. Y. 1994
F. Y. 1995
F. Y. 1996
Finance Director
1
1
1
1
Accountant
1
2
2
2
Accounting Technician
1
2
2
2
Accounting Clerk
1
0
0
0
Clerk/Cashier
1
1
1
1
Clerk/Cashier MHC
1
1
1
1
- Secretary III
1
1
1
1
TOTAL
7
8
8
8
PERFORMANCE INDICATORS
F. Y. 1993
F. Y. 1994
F.Y. 1995
F. Y. 1996
Monthly Financials
3 workin days
3 working days
3 working days
3 working days
Annual Report CAFR
September 30
October 15
September 30
September 30
Personnel Turnover
20.0%
0
0
0
Total Tax Levy
4,045,677
4,692,985
4,748,510
4
Current Tax collections
3,971,986
4
4,653,540
4,751,600
Percent of Current Taxes Collected
98.2%
98.0%
98.0%
98.0%
Outstanding Delinquent Taxes
73,689
93,860
96,000
100,000
Number of Utility Accounts
1,006
1,050
1
1,100
Certificate of Achievement
Yes
Yes
Yes
Yes
- Distinguished Budgetary Presentation
Yes
Yes
Yes
Yes
Commercial Garbage Accounts
225
235
240
250
49
PROGRAM BUDGET SUMMARY
Program Assessing
Program Description
The major 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
programs. 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 for these functions. The personal property
category requires the verification of all reported personal property. This is accomplished through the filing and auditing of tax
returns, and related discovery and compliance activities. Other ancillary functions are site specific appraisals, the processing and
administration of tax exemption programs, compilation of data in support of the borough administration and processing of appeals,
along with compliance and filing activities for the severance tax.
Goal
It is the goal of the Assessing Department to annually produce the most complete, fair, and equitable tax roll in the state
of Alaska. Furthermore, it is the goal of this department to process the tax roll efficiently at the lowest real and political expense
possible.
Objectives for 1995 -1996
Continue with the physical review of taxable property within the borough, with emphasis on the villages of Port Lions
and Ouzinide, the City of Kodiak, and an overall review of the remote areas of the borough.
Complete the implementation of the new Computer Aided Mass Appraisal System along with the borough Geographic
Information System.
Continue the review and compliance activities for the borough severance tax.
Reappraise the balance of the villages, remote properties, and the City of Kodiak.
Continue to modify and upgrade the computerized personal property system.
Digitize and enter building footprints borough -wide, along with attribute data.
Analyze and incorporate into the appraisal system market extracted factors for building attributes, market modifier, and
depreciation tables using multiple regression, adaptive estimating, and paired sales data analysis.
Significant Budget Changes
No significant budget changes.
Previous Year's Accomplishments
The most significant accomplishments from last year were the completion of the Exxon litigation and the ongoing work
for the Shuyak Island acquisition by the Exxon Valdez Oil Spill Restoration Fund. The result should be millions of dollars in
revenue for the borough. The time required by these projects resulted in reduction of assessor and staff availability who still
managed reappriasal of Service District No. 1, Larsen Bay, and a limited remote area review.
Last year was the first cycle using the new computerized personal property system which was designed, programmed,
and implemented by the Assessing Department staff. This new program not only generated assessments that were much more
equitable than in the past, but also resulted in a much highter rate of filings and compliance because the filings were much easier
for the taxpayers to complete.
50
1
0
1
1
J
EXPENDITURES
Number of Employees
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
BUDGET
F.Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Personnel Services
$166,431
$156,989
$183,620
$178,980
$192,190
Fringe Benefits
50,497
47,955
61,200
55,540
62,670
Professional Service
2,425
0
0
0
0
Support Goods & Services
27,866
79,807
67,600
67,889
82,220
Capital Outlay
1,600 1
2,652 1
500
0
500
TOTAL
$248
$287
$312 920
$302 40 9
$337
r
a
PERSONNEL
Number of Employees
Position
F.Y. 1993
F. Y. 1994
F. Y. 1995
F.Y. 1996
Assessor
1
1
1
1
Appraiser
1
1
1
1
Assessment Clerk II
1
1
1
1
Assessment Clerk 1
1
1
1
1
TOTAL
4
4
4
4
PERFORMANCE INDICATORS
F.Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F.Y. 1995
ESTIMATED
F. Y. 1996
PROJECTED
Total Assessed Value
$587,582,819
$614,570,795
$637,000,000
$655,000,000
Real Pro
$495,490,355
$515,954,650
$532,000,000
$548,000,000
Personal Pro
$92,092,464
$98,616,145
$105,000,000
$107,000,000
Total Appraisals
2,100
1,256
1,800
1,800
New Construction & Additions
209
222
220
220
Borough Reappraisal
1,891
1,034
1,580
1,580
Total Parcels
7,367
7,404
7,440
7,480
Real Property
4,837
4,874
4,910
4,950
Value increase from Prior Year
$28,223,735
$26,987,976 1
$22,429,205
$18,000,000
Real Pro
$27,669,138
$20,464,295
$16,045,350
$16,000,000
Personal Pro
$554
$6 1
$6
$2,000,000
51
1
PROGRAM BUDGET SUMMARY
Program Engineering /Facilities
Program Description
The Engineering /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 /Facilities Department administers municipal codes related to construction and utility
improvements. The staff is responsible for grant generation and management, fiscal management of capital and maintenance
projects, facilities inspections including deficiency identification and correction, generation of requests for proposals and projects,
requests for major equipment purchases, consultant selection and construction contract administration, and coordination with other
governmental agencies regarding project and regulatory requirements.
Goal
To ensure the department is responsive to the needs of the citizens and maximizes the benefits obtained for the costs
expended.
Objectives for 1995 -1996
Construct the High School Alteration Phase IV Project
Smokey's clean up & park/road development
Village metals removal
Remodel KIB apartments for Mental Health Center use
Complete ADA requirements for the former Red Cross Building
Complete construction of Kodiak Island Hospital
Remodel Ouzinkie School
Repair of Kodiak High School/Auditorium roof
Construct the Island Lake Trail Bridge
Complete and paint Chiniak Tsunami Center and library
Complete Bayside Fire Department expansion
Northstar Elementary School construction
Exterior paint high school/middle school complex
Middle School roof and lighting level upgrade
East Elementary parking lot entrance addition
Complete numerous small projects
Significant Budget Changes
No significant budget changes.
52
EXPENDITURES
Number of Employees
F.Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F.Y. 1995
BUDGET
F.Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Personnel Services
$171,120
$211,482
$177,310
$94,654
$197,060
Fringe Benefits
50,921
71,734
57,810
31,145
69,100
Contracted Services
16,351
2,860
8,500
7
15,000
Support Goods & Services
40,647
37,879
59,840
63,951
71,440
Capital Outlay
0
1,219
5,250
4,624
2,000
Allocated to Projects
158,3
210,129
270,000
200,
354,600
IL TOTAL
$120,643
$115,045
$38,710 1
$1,652 1
$0
PERSONNEL
Number of Employees
Position
F. Y. 1993
F.Y. 1994
F. Y. 1995
F. Y. 1996
En ineerin /Facilities Director
1
1
1
1
Construction Ins for
1
1
1
1
Secretary III
1
1
1
2
Secretary 11
0
0
1
0
TOTAL
3
3
4
4
53
PROGRAM BUDGET SUMMARY
Program Community Development Department
Program Description
The Community Development Department is responsible for a wide range of functions including: contract management
(e.g. building inspection and junk removal); grant writing and administration; research and information services (e.g. population
determinations, economic and social data, etc.); land use planning (e.g. staff to the Planning and Zoning Commission, area plan
preparation, permitting, and enforcement); liaison with federal and state governments (e.g. Kodiak National Wildlife Refuge.
Katmai National Park, and 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 Constriction, and Title 18 Borough Real Property. In addition, the department also staffs
the Parks and Recreation Committee, and provides input to a number of ad hoc and permanent borough advisory committees.
Goal
To perform the functions assigned to the department, either by code or by the Borough 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 1995 -1996
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 an updated Kodiak Road System Comprehensive Policy and Land Use Plan.
Update one village comprehensive plan (Port Lions).
Complete specific chapter revisions of Title 17 (Zoning) of the Kodiak Island Borough 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 Borough 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.
54
EXPENDITURES
Number of Employees
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
BUDGET
F.Y. 1995
ACTUAL
APPROVED
F.Y. 1996
BUDGET
Personnel Services
$266,030
$278,174
$285,580
$276,734
$303,880
Fringe Benefits
87,159
93,841
103,920
89,559
100,140
Professional Services
190
0
4,000
3,825
1,500
Support Goods & Services
49,181
58,652
83,410
82,154
71,230
Capital Outla
2,886
2,760
2,150
1,574
0
Allocated to Projects
(20,796)
(42,544)
(49,750 )
(57,491)
(35,500)
TOTAL
$384
$390
$429.310 1
$396
$441,250
6
6
PERSONNEL
Number of Employees
Position
F.Y. 1993
F.Y. 1994
F. Y. 1995
F.Y. 1996
Planning Director
1
1
1
1
Associate Plattner /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 II
1 0
0
0
1 1
Secretary I
1
1
1
0
TOTAL
6
6
6
6
PERFORMANCE INDICATORS
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
ESTIMATED
F.Y. 1996
PROJECTED
Zoning compliance permits issued
186
193
200
200
Planning & Zoning Commission cases
146
109
120
120
Zoning violations-complaints responded to
62
56
50
50
Project Reviews
99
104
120
120
Junk cars removed by the Junk Removal Program
77
178
170
170
Animal Complaints
126
N/A
N/A
N/A
55
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. Inspections performed on residential and commercial building construction include structural, mechanical, electrical,
and plumbing inspections. A plan review for local construction projects is conducted by the building inspection office 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 Office. The Kodiak
Island Borough contracts with the City of Kodiak for administration of the borough's building inspection program.
Goal
To ensure that every new constriction project in the Kodiak Island Borough complies with the applicable adopted codes,
and to ensure that unsafe structures are abated.
Objectives for 1995 -1996
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 building,
mechanical, electrical, and phimbing codes.
To provide inspections in Kodiak Island Borough villages when requested to do so by the local governing body.
Significant Budget Changes
No significant budget changes.
56
7
k
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C
EXPENDITURES
F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F.Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Contracted Services
$72,446
$79,960
$78,000
$54,731
$75,000
Support Goods & Services
104
2,178
6,500
226
7,080
TOTAL
$72,550
$82,138
$84,500
$54,957
$82,080
PERFORMANCE INDICATORS
F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
ESTIMATED
F. Y. 1996
PROJECTED
Borough Building Permits Issued
109
101
120
120
Borough Plumbing Permits Issued
51
42
50
50
Borough Electrical Permits Issued
88
119
120
120
57
PROGRAM BUDGET SUMMARY
Program Economic Development
Program Description
The function of the Economic Development Program is to provide the Assembly with the opportunity to pursue the most
feasible economic development opportunities that will be of benefit to the entire community.
Goal
Economic development encompasses a diverse range of activities which enable the Assembly to objectively pursue the
most feasible programs designed to benefit the community.
Objectives for 1995 -1996
The objectives of the Economic Development Program are to provide an increased opportunity for the Assembly to pursue
programs beneficial to the community, to promote economic diversification, and to 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.
58
EXPENDITURES
F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Personnel Services
$0
$5,939
$6,799
$9,120
$0
Fringe Benefits
0
590
201
935
0
Professional Services
21,888
22,424
43,300
46,636
45,000
Chamber of Commerce
0
0
36,000
30,000
36,000
Kodiak Convention Bureau
17,000
25,000
20,000
20,000
20,000
Support Goods & Services
9
6,961
3,700
5,847
0
Operating Transfers-
Capital Projects
0
10,000
7,000
7,000
0
TOTAL
$38,897
L $70,914
$117,000
$119,537
L $101,000
59
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 effecient operation of the administrative components of the Kodiak
Island Borouah.
Goal
General Administration includes a variety of functions that are necessary to the overall operations of the borough
administration. General Administration provides for the elements that contribute to the borough organization as a whole, especially
personnel services. General repairs and maintenance, annual audit, mail processing, maintenance of a quality personnel
management system, maintenance of legal employment practices, federally required employee training programs, and insurance
describe some of the necessary components of this program.
Objectives for 1995 -1996
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, 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 award programs.
Maintain service award program (service pins) for employees to promote and rewanl 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 anmual 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.
60
s
I
2
EXPENDITURES
Number of Employe
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
BUDGET
F.Y. 1995
ACTUAL
APPROVED
F.Y. 1996
BUDGET
Personnel Services
$25,792
$35,680
$40,990
$39,693
$40,400
Fringe Benefits
24,320
11,922
11,300
11,411
11,710
Audit Expense
169,820
131,519
110,950
111,402
132,000
Support Goods & Services
163,688
1 170,844
1 149,010
151,056
136,080
Capital Outlay
1,300
12,154
0
0
0
TOTAL
$384,920
$362,119
$312,250
$313,560
$320,190
PERSONNEL
Number of Employe
Position
F.Y. 1993
F.Y. 1994
F.Y. 1995
F.Y. 1996
Personnel Assistant
0
1
1
1
Secretary III
1
0
0
0
Secrete I
.5
.5
0
0
TOTAL
1.5
1.5
1
1
61
PROGRAM BUDGET SUMMARY
Program Emergency Preparedness
Program Description
The major function of this program is to assist in the development and coordination of emergency preparedness for the
borough staff, and serve as an interface between staff and the Emergency Services Council. Other responsibilities include the
coordination and training of damage assessment teams.
Goal
It is the goal of this program to prepare staff to deal with an emergency in a safe and efficient manner.
Objectives for 1995 -1996
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 ts unami warning sirens around the island.
Significant Budget Changes
No significant budget changes.
All
62
EXPENDITURES
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
BUDGET
F.Y. 1995
ACTUAL
APPROVED
F.Y. 1996
BUDGET
Support Goods & Services
$13,152
$2,847
$5,300
$2,358
$5,300
Capital Outlay
20,400
7,060
5
0
0
TOTAL
$33,552
$9,907
$10,300
$2,358
$5,300
PERFORMANCE INDICATORS
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
ESTIMATED
F. Y. 1996
PROJECTED
Number of Ts unami Sirens
15
15
15
16
63
PROGRAM BUDGET SUMMARY
Program School District Support
Program Description
The School District Support Program encompasses the transfer of the state required local funding to the Kodiak Island
Borough School District for operations. The program includes the purchase of liability insurance, the cost of the annual audit, and
data processing support. The liability insurance is actually purchased through the Building and Grounds Fund in the Special
Revenue Funds Section.
Goal
To provide adequate funding to the Kodiak Island Borough School District ensuring high quality education will be provided
to all children living in the Kodiak Island Borough.
Objectives for 1995 -1996
To work effectively with the Kodiak Island Borough School District to establish an adequate level of funding from the
Kodiak Island Borough to ensure continued high quality education will be provided.
Significant Budget Changes
Additional funding in the amount of $950,000 requested by school district.
Previous Year's Accomplishments
For a complete breakdown of the school district budget, please contact the Kodiak Island Borough School District,
722 Mill Bay Road, Kodiak, Alaska 99615.
64
EXPENDITURES
F.Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Professional Services
$150,000
$0
$0
$0
$0
Audit Expense
24,721
23,157
32,100
29,993
26,000
Support Goods & Services
0
92,538
42,360
42,603
45,000
Operating Transfers
1 3,300,000
1 3,500,000
1 3,787,380
3,789,371
4,624,590
TOTAL
$3,474,721
$3,615,695
$3,861,840
$3,861,967
$4,695,590
1
1
1
1
1
65
PROGRAM BUDGET SUMMARY
Program Health & Sanitation Department
Program Description
This program consists of funding for non - profit health and social service agencies in the Kodiak Island Borough. A
substantial portion of this program is actually a pass through of State of Alaska revenue sharing funds for health agencies.
Goal
To provide financial assistance to non -profit health and social services agencies to assure that the agencies are financially
viable to provide needed services to the residents of the Kodiak Island Borough.
Objectives for 1995 -1996
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.
i
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i�
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EXPENDITURES
F. Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Emerg Medical Services
$40,895
$30,143
$32,450
$32,108
$32,450
Animal Control
48,596
48,000
48,000
48,000
48,000
Ambulance Service
55,000
116,800
145,000
145,000
95,000
City Prisoners Hospital Care
0
0
0
0
50,000
Council on Alcoholism
100,000
40,787
30,000
30,000
30,000
State Health Services - Village
25,800
0
0
0
0
State Health Services - KANA
8,600
8,000
0
0
0
Women's Resource Crisis Center
38,114
29,700
1 34,700
34,700
34,700
American Red Cross
2,000
2,000
2,000
2,000
3,000
Alaska Legal Services
0
2,000
4,000
4,000
0
Kodiak Baptist Mission
60,000
30,000
27,500
27,500
27,500
Small World Day Care Center
18,000
16,000
18,000
18,000
18,000
Special Olympics
7,000
6,000
6,000
6,000
7,000
Health Center Support
1,747
2,000
2,000
2,126
2,000
Senior Citizen Support
24,000
24,000
24,000
24,000
24,000
Kodiak Respite Care
3,000
3,000
5,000
5,000
5,000
Detox Center
0
0
0
0
0
Ambulance Service
0
0
0
0
0
City Ambulance Purchase
0
0
0
0
0
Rainbow Child Care Center
0
2,000
2,500
2,500
2,500
Salvation Arm
0
5,000
7,500
7,500
7,500
Brother Francis Shelter
0
20,000
20,000
20,000
20,000
Fundin to Non - Profit
0
0
0
0
0
Operating Transfers
Mental Health
241,280
245,000
200,000
200,000
81,100
Building and Grounds
0
0
0
0
39,340
Debt Service
0
0
700,000
700,000
700,000
Capital Projects
0
60,000
0
0
6,000
Hospital
20,460 1
0
0
0 1
0
Data Processing
0
0
134,210
134,210
94,780
IL TOTAL
$694
$690 430
$1,442,860
$1,442, 644
$1 , 327,870
67
el
PROGRAM BUDGET SUMMARY
Program Education, Culture & 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 Kodiak Island Borough.
Objectives for 1995 -1996
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 Kodiak Island Borough.
Significant Budget Changes
No significant budget changes.
a
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I
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1
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1
EXPENDITURES
F.Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
KMXT Public Radio
$12,000
$12,000
$12,000
$12,000
$15,000
Historical Society
9,000
9,000
9,000
9,000
9,000
Summer Basket Ball
3,886
4,000
4,000
4,000
5,000
KISA
2,500
2,000
2,000
2,000
2,000
Kodiak Arts Council
12,000
13,000
13,000
13,000
14,000
Village Libraries
18,000
18,000
18,000
18,000
18,000
Chiniak Public
3,000
3,000
3,000
3,000
3,000
City of Kodiak Library
60,000
3,000
3,000
3,000
3,000
Head Start
8,200
8,200
8,200
8,200
8,000
Kodiak Comm. College
34,000
34,000
34,000
34,000
34,000
Kodiak Little League
2,000
2,500
5,000
5,000
5,000
Kodiak Library Assoc.
1,500
0
0
0
0
Santa to the Villages
1,000
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
0
2,000
2,000
2,000
KANA Family Center
6,500
0
16,000
16,000
16,000
KANA Alutiiq Studies
3,500
0
0
0
0
Alaska Future Leaders
0
2,000
2,000
2,000
2,000
Elks Fireworks
1,500
0
0
0
0
Kodiak Youth Services Network
0
0
0
0
5,000
TOTAL
$198
$133,000
$153,500
$153
$163,300
.•
r - PROGRAM BUDGET SUMMARY
Program Transfers
Program Description
Money is transferred from the general fuel to other funds of the Kodiak Island Borough. There are no specific goals and
objectives listed for this department as they are delineated in the fund receiving the transfer.
Goal
To transfer such sums of money as are necessary to fully support the activities of the Kodiak Island Borough.
Objectives for 1995 -1996
Significant Budget Changes
Previous Year's Accomplishments
70
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EXPENDITURES
F.Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Operating Transfers
Debt Service Other
$ 17,502
$9,000
$9,000
1 $11,234
$9,000
Capital Projects - KIB
0
0
150,000
150,000
0
TOTAL
$ 17,502
$9000
$159,000
$161,234
$9,000 Ji
71
SPECIAL REVENUE FUNDS
•
FIRE AND ROAD SERVICES DISTRICTS
• 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 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.
DAY CARE
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 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 District established by the voters
•
within the district to provide street lighting within the service area.
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 oil spill of the Exxon Valdez. Such costs are
• reimbursed by the State of Alaska and Exxon.
73
•
BUDGET RECAP
SPECIAL REVENUE
FISCAL YEAR 1995/1996
76
Community
and
Building
Womens
Mental
Day
Land
Coastal
Regional
and
Bay Road
Health
Care
Sales
Management
Affairs
Grounds
District
Beginning Fund Balance
$264,704
$6,204
$763,768
($20)
($3,415)
$132,893
$176,160
Revenues
$1,471,550
$308,652
$565,520
$20,000
$0
$317,080
$106,624
Transfers In
$235,000
$0
$0
$0
$0
$165,340
$0
Total Available
Funds
$1,971,254
$314,856
$1,329,288
$19,980
($3,415)
$615,313
$282,784
Expenditures
$1,706,550
$308,652
$258,520
$20,000
$0
$493,070
$106,624
Transfers Out
$0
$0
$307,000
$0
$0
$0
$0
Total Use
of Funds
$1,706,550
$308,652
$565,520
$20,000
$0
$493,070
$106,624
Estimated Funds
Available 6/30/95
$264,704
$6,204
$763,768
($20)
($3,415)
$122,243
$176,160
76
Road
Bayview
Service
Service
Monashlu
Road
Woodland
Bayside
Women Bay
Oil Spill
Dist.
District
Bay Road
Service
Acres Street
Fire
Fire
Cleanup
No. l
No. 2
Service Dist.
Dist.
Lights
Department
Depamnent
Fund
Total
5227,463
$3,086
$39,319
$2,185
$16,416
$357,927
S36,660
($4,072)
$2,019,278
5339,000
$500
S21,360
S5,310
$10,950
$328,800
S53,885
SO
$3,549,231
SO
$0
SO
$0
$0
SO
$0
$0
$400,340
5566,463
53,586
S60,679
$7,495
$27,366
5686,727
$90,545
(54,072)
$5,941,510
5339,000
$500
$21,360
$5,310
$10,950
$328,800
$53,885
$0
$3,653,221
SO
SO
$0
SO
SO
SO
SO
SO
$307,000
5339,000
5500
$21,360
$5,310
$10,950
$328,800
$53,885
$0
$3,960,221
5227,463
53,086
S39,319
52,185
$16,416
5357,927
$36,660
($4,072)
S2,008,628
77
1�
MENTAL HEALTH SUMMARY
F.Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Revenue
Community Mental Health
Health and Social Services
$266,100
$254,900
S248
$248
S247
Client Fees
76,552
83,161
120,570
188,184
155
KIBSD
64
50,134
57
18,255
20,000
KIBSD Reg.
60,638
52,723
84,150
108
110,000
Private Insurance
65,476
130,389
167
137,540
190,000
Cham us
17
16,711
29
9
14,400
Medicaid
57,478
71
91
148,755
80,000
Veterans Administration
6,065
2,774
3
216
1,700
U.S. Coast Guard
25,253
13,050
22,590
12,992
11,100
Vocational Service
9,173
5,005
9,200
1
15,950
Division of Corrections
953
1,235
500
(1
0
Disability Determination
2,430
1,750
3,000
0
0
City Contract
17
1,615
14,000
28
9
CSP Consultation
0
0
0
0
0
Contracted Services
27
2,800
1,000
0
0
Discount for Low Income
0
0
0
(256,769)
0
Interest
207
21
200
(1,888)
200
Other
1,359
166
0
77
0
Insurance Rebate
0
443
0
0
0
Rental Income
12,000
12,000
12,000
12,000
0
Use of Fund Balance
0
0
121,680
0
15,000
Transfers In General Fund
241,280
245,000
195,000
199,992
235,000
TOTAL REVENUES
S951
S945
S1,179
S824
SI 105,050
Community Support Pmrsun
State of Alaska Grants
S337
S320
S309
S309
5309,500
Client Fees
37
40,417
34
30,405
34
Private Insurance
8,808
585
0
2,722
0
Medicaid
112,057
180,773
90
160,066
258,000
Rental Income
24
24,000
24,000
24
0
Use of Fund Balance
0
0
139,935
0
0
Transfers In General Fund
0
0
0
0
0
TOTAL REVENUES
$519,606
S566,075
$597
$526,693
$601,500
TOTAL MENTAL HEALTH CENTER
REVENUES
S1 470 791
$1,511
SI 776 965
S1 351 033
51,706.550
78
u
1
1
u
0
0
7
C
79
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F.Y. 19%
BUDGET
Expenditures
Dept 200 Community Health
5949,914
$1
$1
$1 079 293
$1,105
Dept 204 Comm. Support
461,997
470,192
597
562 023
601,500
TOTAL EXPENDITURES
$1,411,911
51,570,701
S1
$1 641 316
$1
79
1
PROGRAM BUDGET SUMMARY
Program Mental Health Center Fund - Mental Health Center
Program Description
To provide an integrated and comprehensive community mental health service for all Kodiak Island Borough residents with a strong emphasis
on prevention and treatment of mental illness.
Goal
To provide comprehensive outpatient services for the residents of Kodiak Island 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 1995 -%
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.
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).
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 of 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, Trainin , 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 revenue generation with new and existing sources.
Significant Budget Changes
No significant budget changes
Previous Year's Accomplishments
MHC outpatient clinical training in EMDR.
,'Acquisition of an Assistant Director.
Completion of second stage of the LAN for the Outpatient Clinic and CSP.
80
J
J
a.
1
e
F ,
6
1
PERSONNEL
F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Expenditures
Director
1.0
1.0
.5
.5
Personnel Services
$640,682
$674,264
$747,770
$701,363
$745,810
Fringe Benefits
156,242
187,052
226,510
192,331
246,680
Travel Expenses
25,049
35,464
20,000
17,138
17,000
Facilities
19,163
22,418
36,500
35,533
12,260
Supplies
18,335
15,843
20,300
18,274
17,800
Equ ipment
7,663
6,302
7,500
7,201
9,000
Other Support
45,176
152,646
111,450
102,527
56,500
Capital Outlay
29,535
7,550
9,500
9,402
0
Operating Transfers
8,069
1,030
0
4,476
0
TOTAL
$949,914
$1,100,509
$1,179,530
$1,079,293
$1,105,050
PERSONNEL
Number of Employees
Position
F. Y. 1993
F. Y. 1994
F. Y. 1995
F. Y. 1996
Director
1.0
1.0
.5
.5
Assistant Director
.5
.5
1.0
1.0
Clinician III
6.75
8.5
8.0
8.0
Rehabilitation Director
.9
.9
0
0
Staff Assistant
1.0
1.0
1.0
.65
Secretary III
1.0
1.0
1.0
1.0
C lerk/Cashier
0
0
1.0
1.0
Secretary H
1.0
.5
0
0
TOTAL
11.65
13.9
12.5
11.85
PERFORMANCE INDICATORS
F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
ESTIMATED
F. Y. 1996
PROJECTED
Outpatient - Open Cases
1,350
1,160
1,020
1,100
=Emerencervices Contacts
650
714
675
650
81
1�
F - PROGRAM BUDGET SUMMARY
Program Mental Health Center Fund - Community Support Program (CSP)
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 services will assist clients in
the mainstream activities of managing both the positive and negative symptoms of mental illness, self - maintenance, work, and social
activities.
Goal
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 1995 -1996
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
Established the outreach component for the Homeless Mentally Ill (HMI).
�I
E
82
r4
I
1
1
1
1
1
1
PERSONNEL
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
BUDGET
F.Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Expenditures
Director
0
0
.5
.5
Personnel Services
$279,954
$262,465
$340,430
$335
$382,480
Fringe Benefits
85,604
89,272
115,850
106,313
152,160
Travel Expenses
2,099
1,614
3,000
2,659
1,500
Facilities
54,972
55,126
54,000
57,010
11,140
Supplies
4,772
4,990
8,500
5,406
3,220
Equ ipment
7,091
5,166
5,000
5,097
6,500
Other Support
1 27,505
30,875
70,655
49,651
44,500
Ca ital Outlay
0
20,684
0
0
0
TOTAL
$461,997
$470,192
$597,435
$562,022
$601,500
PERSONNEL
Number of Em to ees
Position
F.Y. 1993
F.Y. 1994
F.Y. 1995
F.Y. 1996
Director
0
0
.5
.5
Staff Assistant
0
0
0
.35
Rehabilitation Director
1
1
1.0
1.0
Program Coordinator
1.0
1.0
1.0
1.0
Case Manager
2.0
2.0
3.0
4.0
Rehabilitation Aide
2.0
2.0
0
0
Rehabilitation Technician
3.5
3.0
3.0
3.0
I L TOTAL
8.6
8.1
8.5
9.85
PERFORMANCE INDICATORS
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
ESTIMATED
F.Y. 1996
PROJECTED
Residential Clients Served
8
8
12
18
Vocational Clients Served
4
6
10
16
Case Management Clients Served
22
25
41
65
Social Skills Clients Served
18
22
27
43
Crises Respite Clients Served
2
5
01
15
Outreach Clients Served
1 55
1 100
1 150
1 150
83
e
PROGRAM BUDGET SUMMARY
:are Assistance Program
f state and federal financial assistance programs that subsidize the cost of child care for eligible low to
i while parents work, attend school, train for employment, or seek work.
derate income families access to affordable, quality child care.
lependence from social welfare programs by subsidizing the costs of child care for eligible parents who
6
mm assistance programs to eligible parents for the best and fullest utilization of state and federal funding.
xluate childcare spaces to meet the needs of program participants.
Significant Budget Changes
No signifcant budget changes.
84
t
LJ
6
1
PERSONNEL
F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Revenues
Pro ram Coordinator
.5
.5
PROJECTED
State of Alaska Grants
$273,121
$314,726
$345,102
$285,912
$308,652
TOTAL
$273,121
$314,726
$345,102
$285,912
$308,652
57 children
57 children
TCCB
6 families
16 families
17 families
Expenditures
124 children
68 children
81 children
81 children
Personnel Services
$20,189
$22,840
$23,615
$22,540
$21,619
- Employee Benefits
3,476
4,071
5,762
4,950
6,169
- Day Care Subsidy
239,941
281,770
302,566
280,276
270,085
Support Goods & Services
7,137
6,043
11,919
11,609
10,779
Capital Outlay
0
0
1,240
1,240
0
TOTAL
$270,743
$314,724
$345,102
$320,615
$308,652
PERSONNEL
Number of Employ ees
Position
F.Y. 1993
F.Y. 1994
F.Y. 1995
F.Y. 1996
Pro ram Coordinator
.5
.5
PROJECTED
PERFORMANCE INDICATORS
F. Y. 1993
F. Y. 1994
F. Y. 1995
F. Y. 1996
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
808 children
890 children
839 children
839 children
DCAP
514 families
562 families
510 families
510 families
11 children
23 children
57 children
57 children
TCCB
6 families
16 families
17 families
17 families
124 children
68 children
81 children
81 children
ARA
69 families
25 families
35 families
35 families
109 children
68 children
81 children
81 children
Block Grant
65 families
21 families
40 families
40 families
1,052 children
1,049 children
1,058 children
1,058 children
All Pro rams
654 families
624 families
602 families
602 families
Note: Method for keeping statistics changed in FY93 per DCRA procedures.
85
PROGRAM BUDGET SUMMARY
Program Land Sales
Program Description
Manages the borough's multi - million dollar land and resource asset which includes approximately 70,000 acres of land
containing timber and gravel resources. Oversees the selection, acquisition, retention, and disposition of land and resources.
Goal
To manage lands for the maximum benefit of borough residents. To provide decision makers with the tools and
information to make informed decisions about the allocation, use, and development of lands and resources.
Objectives for 1995 -1996
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 Land 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 X13 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
Performed title and technical work to determine final acreage of Shuyak to be sold to the Exxon Oil Spill Trustee
Council.
Acquired easement to cross adjacent private property with a sewer line for new hospital construction.
Acquired easement from adjacent property owner to cross private property with a drainage line for North Star School
construction.
Sold last parcel of land offered at Land Sale #12.
86
87
F.Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F.Y. 1995
BUDGET
F.Y. 1995
ACTUAL
APPROVED
F.Y. 1996
BUDGET
Revenues
Annual Use Permit
$0
$0
$0
$1,250
$1,500
Interest Earnings
24,778
(2,324)
40,000
16,659
20,000
Gravel Sales
24,901
19,384
40,000
34,476
40,000
Principal Payments
277,651
364,339
270,000
183,962
400,000
Interest Payments
142,060
131,595
150,000
95,790
100,000
Fees & Penalties
0
0
0
0
0
Reimbursement - Title Search
572
0
800
0
0
Reimbursements - Attorney Fees
3,627
11,005
5,792
(3,060)
0
Other
5,250
0
0
505
20
Land Leases
0
0
200
2,770
4,000
Use of Fund Balance
0
0
520,000
0
0
TOTAL REVENUES
$478,839
$523,999
$1,026,792
$332,352
$565,520
Expenditures
Personnel Services
$92,170
$103,491
$105,350
$105,640
$107,770
Employer Benefits
23,147
20,217
24,850
21,647
23,680
Contracted Services
7,181
37,496
102,500
195,488
42,500
Support
26,704
29,493
90,592
51,648
69,570
Capital Outlay
16,786
9,706
33,500
5,319
15,000
Allocated to Projects
0
0
0
930
0
TOTAL EXPENDITURES
$165,988
$200,403
$356,792
$378,812
$258,520
Transfers Out
Buildings & Grounds
$0
$0
$0
$0
$19,000
Debt Service - Other
5,433
1,145
0
(1,095)
0
Capital Projects - Borough
95,640
0
670,000
670,000
288,000
Capital Projects - State
21,818
0
0
0
0
Major Maintenance - School
1,000,000
304,870
0
0
0
TOTAL EXPENDITURES AND
OTHER FINANCING USES
$1,288,879
$506,418
$1,026,792
$1,047,717
$565,520
PERSONNEL
Number of Employees
Position
F.Y. 1993
F.Y. 1994
F. Y. 1995
F. Y. 1996
Resource Manager
1
I 1
1
1
87
PROGRAM BUDGET SUMMARY
Program Building and Grounds Funds
Program Description
The operation and maintenance of borough parks, as well as other public grounds. Specifically, this includes garbage
pick -up, snow removal, and parks maintenance.
Goal
To maintain borough -owned or operated parks and other improvements or facilities at an acceptable level.
Objectives for 1995_1996
Contract with Threshold Services, Inc. for garbage pick-up in and around borough parks.
Contract for snow removal for the bike paths.
Contract with Women Bay Community Council and Chiniak Community Council for maintenance of borough parks in
Chiniak and Women Bay.
I
Significant Budget Changes
I No significant budget changes.
88
n
1
n
1
89
b
F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Revenues
Interest Earnings
$11,853
$6,513
$3,030
$0
$0
Rents & Royalties KIB
107,250
107,250
146,110
147,936
146,210
- City of Kodiak
42,845
46,740
45,500
46,740
53,770
KIBSD
77,880
77,880
58,595
58,584
69,250
KMXT Public Rent
21,960
21,960
22,490
21,960
25,390
Borough Building Annex
6,724
10,248
0
8,540
0
Kodiak Tribal Council
0
0
0
1,708
0
Apaftment Rent for KANA
6,688
19,936
9,437
600
10,250
C & RA
2,832
2,596
0
400
0
Mental Health
4,600
4,000
4,000
4,000
8,900
Day Care Assistance
3,828
1,800
0
3,656
3,310
Use of Fund Balance
0
0
227,955
0
10,650
Transfers in - General Fund KIB
100,000
50,000
0
0
146,340
Transfers in - Land Sales
0
0
0
0
19,000
TOTAL REVENUES
$386,460
$348,923
$517,117
$292,124
$493,070
- Expenditures
Borough Budding
$263,067
$251,148
$336,029
$297,197
$308,570
KIB Mental Health Center
33,401
33,963
52,968
50,391
58,500
School Buildings
248,690
180,152
109,120
107,432
107,000
Parks Operation & Maintenance 1
23,425
6,772
19,000 1
18,652
19,000
TOTAL EXPENDITURES 1
$568,583
$472,03LL
$517,117 1
$473,672
$493,070
89
b
PROGRAM BUDGET SUMMARY
Program Building & Ground Fund - Borough Building
Program Description
The borough building provides administrative office space for a wide variety of municipal government functions, state
agencies, and other non- profit organizations.
Goal
To provide efficient, cost - effective space for public service functions.
Objectives for 1995 -1996
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.
D
90
PERSONNEL
F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Expenditures
Da man
.5
.5
.5
.5
Personnel Services
$4,370
$26,775
$42,100
$25,932
$25,000
Fringe Benefits
280
7,083
13,970
7,974
15,070
Contracted Services
0
1,796
5,000
2,189
10,000
Support Goods & Services
249,698
204,095
256,259
250,736
236,500
Capital Outla
8,719
11,399
18,700
10,461
22,000
Operating Transfer -
Debt Service Other
0
0
0
(95)
0
TOTAL EXPENDITURES
$263,067
$251,148
$336,029
$297,197 1
$308,570
PERSONNEL
Number of Employees
Position
F. Y. 1993
F. Y. 1994
F. Y. 1995
F. Y. 1996
Da man
.5
.5
.5
.5
m
PROGRAM BUDGET SUMMARY
Program Building & Ground 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.
Goal
To provide a safe, useable environment.
Objectives for 1995 -1996
Completion of the $350,000 grant to upgrade the interior and exterior of the facility.
Significant Budget Changes
No significant budget changes.
92
F1
1
93
F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Expenditures
Personnel Services
$543
$5,213
$5,000
$4,845
$3,000
Fringe Benefits
4
0
0
1,730
0
Support Goods and Services
32,854
28,750
47,168
43,101
55,500
Capital Outlay
0
0
800
715
0
TOTAL EXPENDITURES
$33,401
$33,963
$52,968
$50,391
$58,500
93
PROGRAM BUDGET SUMMARY
Program Building & Grounds - School Buildings
Program Description
This program provides insurance on the school buildings in the borough.
Goal
To have adequate insurance on all of the school buildings in the borough.
Objectives for 1995 -19%
To have all borough -owned school buildings fully insured for the fiscal year 1995 -1996.
Significant Budget Changes
In FY94, the Kodiak Island 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 FY95 is approximately $85,000 less than we paid in FY94. Their quote also included reducing
our deductible on school buildings from $100,000 to $50,000.
n
.ti
94
95
F.Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Expenditures
Insurance and Bonding
$245,277
$173,620
$95,000
$88,701
$95,000
Snow Removal and Sanding
3,413
6,532
9,120
18,731
12,000
TOTAL EXPENDITURES
$ 248,690
$180,152
$104,120
$107,432
$107,000
95
PROGRAM BUDGET SUMMARY
Program Building & Grounds Fund - Parks Operation & Maintenance
Program Description
The purpose of the Kodiak Island Borough Parks and Recreation Program is to provide a wide range of year -round
recreational opportunities. Borough parks also serve as landscape components along the road system and in urban neighborhoods.
Goal
To provide a system of neighborhood and regional parks and facilities to serve the diverse recreational needs of the
borough's residents.
Objectives for 1995 -1996
Maintain the quality of existing parks at an acceptable level.
Complete plans for several park/recreation sites.
Significant Budget Changes
No significant budget changes.
96
1
r
1
1
1
1
1
1
1
97
F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Expenditures
Personnel Services
$15,987
$2,468
$15,000
$2,659
$15,000
Fringe Benefits
2,316
0
0
631
0
Contracted Services
1,278
1,078
1,000
11,225
1,000
Support Goods and Services
3,844
3,226
3,000
4,137
3,000
TOTAL EXPENDITURES
$23,425
$6,772
$19,000
$18,652
$19,000
97
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.
Financial and technical support from the ACMP has provided the borough with the opportunity to develop and implement
a local coastal management program. The borough submits a funding proposal to the ACMP on an annual basis for funding and
support of the Kodiak Island Borough Coastal Management Program and selected special projects.
Goal
To complete the revision of the Kodiak Island Borough Coastal Management Program ( KIBCMP).
Objectives for 1995 -1996
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
No significant budget changes; however, a reduction in the budget is anticipated as a result of the completion of the
KIBCMP Concept Approved Draft.
98
1
1
1
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
BUDGET
F.Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Revenues
State of Alaska Grants
$44 ,200
$57,150
$59,050
$24,148
$20,000
Federal Grants
0
0
5,000
3,412
0
TOTAL REVENUES
$44,200
$57,150
564,050
$27,560
$20,000
Expenditures
Payroll
$31,733
$20,760
$23,800
$23,800
$18,000
Contracted Services
7,991
30,912
31,460
25,852
0
Support Services
4,476
3,711
8,790
7,775
2,000
Capital Outlay
0
1,768
0
0
0
TOTAL EXPENDITURES
$44,200
$57,151
564,050
$57,427
$20,000
1
1
1
1 1
PROGRAM BUDGET SUMMARY
Program Womens Bay Road Service District
Program Description
Womens Bay Road Service District provides maintenance service to roads within the district, including snow and ice
removal, ditching and grading, sign maintenance, brushing, and culvert work.
Goal
To provide safe, well-drained roads free of ice and snow.
Objectives for 1995 -19%
To implement the first stage of a multi -year plan to apply seal coating to the paved road sections within the service area,
with the first phase being to complete two miles of the heaviest utilized paved road surface.
To repair or create drainage ditches.
Significant Budget Changes
No significant budget changes.
100
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tol
F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Revenues
Property Taxes
$75,087
$78,124
$62,524
$66,099
$62,524
Annual Use Permits
20,000
10,000
20,000
10,000
20,000
State Disaster Relief
0
0
0
247
0
State Shared Revenue
14,639
13,209
14,000
11,321
12,600
Interest Earnings
0
0
0
10,709
11,500
TOTAL REVENUE
$109,726
$101,333
$96,524
$98,376
$106,624
Expenditures
Personnel Services
$942
$1,354
$900
$763
$700
Professional Services
0
0
0
0
0
Snow Removal
23,643
17,388
46,895
46,891
30,000
Repairs and Maintenance
27,998
38,966
18,264
12,779
30,660
Grading & Ditching
10,075
9,184
17,764
20,363
20,264
Support Goods & Services
1,681
62
12,701
3,249
25,000
Transfers Out
0
0
0
0
0
TOTAL EXPENDITURES
$64,339
$66,954
$96,524
$84,045
$106,624
1
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PROGRAM BUDGET SUMMARY
Program Road Service District No. 1
Program Description
Road Service District No. 1 provides maintenance service to roads within the district, including snow removal, ditching,
and grading.
Goal
To continue to provide maintenance service to roads within the district.
To provide safe and useable roads to the district's residents.
To provide proper signage on roads.
Objectives for 1995 -1996
To continue to encourage the borough to pursue the funds for all the roads in the district.
Significant Budget Changes
A mill rate increase from .75 to 1.75 mills.
102
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103
F.Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Revenues
Property Taxes
$153,740
5172,447
$76,600
$77,403
$178,000
Payment in Lieu of Taxes
2,937
3,162
3,270
3,084
0
State Shared Revenue
10,594
11,170
11,000
11,174
11,000
Penalties and Interest
0
0
1,000
13,792
0
Use of Fund Balance
0
0
48,100
0
150,000
TOTAL REVENUES
$167,271
$186,779
$139,970
$105,453
$339,000
Expenditures
Personnel Services
$4,990
$4,349
$4,400
$3,411
$3,400
Employee Benefits
0
252
270
502
270
Snow Removal
48,263
26,930
94,000
63,782
94,000
Repairs & Maintenance
0
64
0
10,171
199,730
Grading & Ditching
52,997
15,990
40,000
13,823
40,000
Support Goods & Services
13,903
855
1,300
4,283
1,600
- Capital Outlay
3,500
0
0
0
0
TOTAL EXPENDITURES
$123,653
$48,440
$139,970
$95,972
$339,000
103
fl
PROGRAM BUDGET SUMMARY
Program Service District No. 2
Program Description
Service District No. 2 is responsible for water and sewer services in that district.
Goal
To obtain water and sewer services for this area.
Objectives for 1995 -1996
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.
104
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105
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
BUDGET
PROJECTED
F.Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Revenues
Property Taxes
$0
$3,086
$0
$16
$0
Use of Fund Balance
0
0
500
0
500
TOTAL REVENUES
$0
$3,086
$500
$16
$500
Expenditures
Personnel Services
$0
$ 0
$0
$0
$0
- Support Goods & Services
0
0
500
15
500
TOTAL EXPENDITURES
$0
$0
$500
$15
$500
105
PROGRAM BUDGET SUMMARY
Program Monashka Bay Road Service District
Program Description
Monashka Bay Road Service District is responsible for the road maintenance in that district.
Goal
To maintain, repair, and provide snow removal for the roads in the Monashka Bay Service District.
Objectives for 1995 -1996
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.
1W
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107
F.Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Revenues
Property Taxes
$22,468
$22,720
$18,060
$17,996
$18,060
State of Alaska Grants
0
0
0
0
0
State Revenue Sharing
3,037
2,709
2,000
2,322
2,100
Interest Earnings
0
0
1,270
2,452
1,200
TOTAL REVENUES
$25,505
$25,429
$21,330
$22,700
$21,360
Expenditures
Personnel Services
$767
$229
$900
$261
$920
Snow Removal/Sanding
6,715
6,223
10,000
9,163
11,000
Repairs and Maintenance
0
0
2,700
3,405
900
Grading/ Ditchin
2,765 1
5,742
7,000
9,459
7,700
Support Goods & Services
306
39
730
718
840
TOTAL EXPENDITURES
$10,553
$12,155
$21,330
$23,006
$21,360
107
PROGRAM BUDGET SUMMARY
Program Bayview Road Service District
Program Description
Bayview Road Service District is responsible for the road maintenance in that district.
Goal
To maintain, repair, and provide snow removal from the roads in the Bayview Road Service District.
Objectives for 1995 -1996
To provide safe and adequate roads.
Significant Budget Changes
No significant budget changes.
108
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L�
F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F.Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Revenues
Property Taxes
$3,882
$4,015
$4,496
$4,525
$4,110
State Shared Revenue
1,124
1,081
1,081
918
1,000
Interest Earmn s
0
0
0
211
200
TOTAL REVENUES
$5,006
$5,096
$5,577
$5,654
$5,310
Expenditures
Personnel Services
$827
$363
$0
$59
$0
Professional Services
0
0
0
0
0
Snow Removal
2,234
1,866
2,000
3,292
2,000
Repairs and Maintenance
0
0
1,177
302
1,000
Gr mg & Ditching
1,100
3,777
1,900
1,426
2,000
Support Goods & Services 1
147
0
100
155
310
TOTAL EXPENDITURES
$4,308
$6,006
$5,177
$5,234
$5,310
109
L�
PROGRAM BUDGET SUMMARY
Program Woodland Acres Street Lighting District
Program Description
To provide street lighting to the residents of Woodland Acres.
Goal
To provide street lighting to ensure a safer environment for all residents and visitors of Woodland Acres.
Objectives for 1995 -1996
To provide a street light at the corner of puffin Drive and Rezanof, and ten other street lights throughout Woodland Acres.
Significant Budget Changes
No significant budget changes.
110
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F.Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Revenues
Real Property Tax
$9,881
$10,731
$10,730
$11,333
$10,730
State Revenue Sharing
40
220
220
185
220
Interest Earnings
0
0
0
1,221
0
TOTAL REVENUES
$9,921
$10,951
$10,950
$12,739
$10,950
Expenditures
Personnel Services
$0
$124
$0
$0
$0
Electricity
3,148
4,235
7,950
5,179
7,950
Capital Outlay
0
3,014
3,000
0
3,000
TOTAL EXPENDITURES
$3,148
$7,373
$10,950 1
$5,179 1
$10,950
PROGRAM BUDGET SUMMARY
Program 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 Number One.
Goal
To minimize the impact on life and property attributable to fire through the development and implementation of fire
prevention and suppression programs.
Objectives for 1995 -1996
To maintain a force of 20 -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
Construction of addition to fire station.
Equipping new fire station addition.
Donation to Bayside Volunteer Association for the development of a regional training center.
Repaint one engine.
Repaint exterior of fire station.
112
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Nq
PERFORMANCE INDICATORS
F.Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
PROJECTED
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Revenues
36
57
61
65
Dollar Loss in Thousands
Property Taxes
$146,918
$184,729
$192,500
$194,179
$199,300
Payment in Lieu of Taxes
2,203
2,372
2,500
2,313
2,500
State Shared Revenue
3,352
20,749
3,000
18,525
15,000
Interest
15,221
14,719
3,000
16,198
6,000
Other
151
0
0
0
0
Rent
6,000
6,000
6,000
6,000
6,000
Use of Fund Balance
0
0
240,320
0
100,000
Transfers In
0
0
0
0
0
TOTAL REVENUES
$173,845
$228,569
$447,320
$237,213
$328,800
Expenditures
Fire Chief
$65,919
$69,553
$72,600
$72,823
$75,900
Volunteers
7,080
8,752
12,000
8,130
12,000
Fringe Benefits
22,595
22,971
21,720
22,470
22,080
Contracted Services
0
0
4,000
0
4,000
Contributions
0
0
0
0
0
Support Goods and Services
46,617
44,092
314,600
45,304
179,820
Capital Outlay
191,736
10,512
10,000
3,535
20,000
Depreciation
0
0
12,400
0
15,000
Transfers Out
2,959
3,620
0
1,258
0
TOTAL EXPENDITURES
$336
$159
$447
$153
$328
PERFORMANCE INDICATORS
F. Y. 1992
ACTUAL
F. Y. 1993
ACTUAL
F. Y. 1994
ESTIMATED
F. Y. 1995
PROJECTED
Alarms
36
57
61
65
Dollar Loss in Thousands
133
161
172
184
Response of Personnel
320
646
691
740
Response Time in Minutes
5.9
6.1
6.9
6.0
Average Response per Call
8.8
11.3
11.0
11.0
113
PROGRAM BUDGET SUMMARY
Program Womens Bay Fire Department
Program Description
Women Bay Fire Department is responsible for providing fire suppression and fire prevention services to the citizens
of Women Bay Fire Protection Area.
Goal
To minimize the impact on life and property attributable to fire through the development and implementation of fire
prevention and suppression programs.
Objectives for 1995 -1996
To maintain a force of 20 -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 increase personnel's expertise in fire prevention and suppression activities.
To stain and paint the exterior of the fire house.
Upgrade communications equipment.
Significant Budget Changes
No significant budget changes.
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115
F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
PROJECTED
F.Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Revenues
Property Taxes
$37,467
$39,005
$37,500
$41,376
$41,200
State Shared Revenue
1,008
749
1,000
3,959
585
Interest Earnings
0
0
0
3,097
3,000
Other
105
550
100
129
100
Rent
5,600
6,300
8,400
9,000
9,000
Transfers In
0
0
0
0
0
Use of Fund Balance
0
0
0
0
0
TOTAL REVENUES
$44,180
$46,604
$47,000
$57,561
$53,885
Expenditures
Personnel Services
$0
$0
$600
$0
$1,700
Fringe Benefits
6,085
6,931
8,200
1,446
3,000
Professional Services
300
0
300
300
300
- Support Goods & Services
24,000
29,461
40,900
30,855
38,885
- Capital Outla
11,505
5,632
4,000
2,925
10,000
Operating Transfers
0
0
0
0
0
TOTAL EXPENDITURES
$41,890
$42,024
$54,000
$35,526
$53,885
115
DEBT SERVICE FUNDS
SCHEDULE OF GENERAL OBLIGATION BOND INDEBTEDNESS
PRINCIPAL AND INTEREST REQUIREMENTS
FISCAL YEAR 1996
1. General Obligation
School Series 1989
2. General Obligation
School Series 1991
3. General Obligation
School Series 1993
4. General Obligation
Bond Series 1994
10000
OUTSTANDING
FY 1996 REQUIREMENTS
OUTSTANDING
BALANCE
JULY 1, 1995
PRINC'IPAi. INTERF4T
BALANCE
JUNE 30, 1
$5,920,000
$835,000 $379,170
$ 5,085,000
1,000,000
1,000,000 36,500
0
8,760,000
9,985,000
$ 25,665.000
625,000 409,790
0 544,710
$ 2,460,000 $ 1.370.170
8,135,000
9,985,000
$ 21,205,000
Under 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.
The State of Alaska has a program to reimburse local governments for debt service payments during the fiscal year in
which the debt service is paid. Different bond issues have been approved at various levels of reimbursement. All reimbursement
payments are subject to annual legislative appropriation. Currently the legislative appropriation is around 94 -95 %.
The 1989 Bond issue has been approved for 90% reimbursement and the 1991 issue has been approved for 80%
reimbursement. The 1993 and 1994 bonds are eligible for reimbursement at 70 %, however, only the portion of the bonds used
for school construction, $9,700,000, is eligible for reimbursement. The remainder of the issue, $9,500,000 is being used to
construct a new hospital and is not reimbursable by the State.
The current debt level has a minimal effect on current operations. The mill levy was raised 1.34 mills 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.
117
1
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
governmental enterprise (formerly called a sinking fund).
Goal
This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees related to serial
bond debt incurred by the borough to construct schools.
Objectives for 1995 -1996
Objectives are 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.
Per Capita Bonded Debt
1,600
1,560 1,513
1,400
1,320 1, 346
= 1,200
1,047
a 1,000
786
C, 800
U
567
600
IL
410
363
400
298
200
p
- -
1987 1988 1989 1990 1991 1992 1993 1994 1995 1996
Fiscal Year
r
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F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
PROJECTED
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Revenues
State Shared Revenues
School Debt Reimbursement - current
$2,088,579
$2,006,496
$2,500,000
$2,672,759
$2,355,980
School Debt Reimbursement -2 yr. la2
316,021
0
0
16,500
0
Alaska Cigarette Tax
69,114
69,069
70.000
69.560
70,000
Interest Earnings
244,463
182,078
190,000
155,824
180,000
Other
5,000
0
0
0
0
Use of Furxl Balance
0
0
2,038,178
0
425.000
Transfers In
525.000
0
924.000
924,000
924,000
Proceeds of Long Term Debt
0
169,748
0
0
0
TOTAL REVENUES
$3,248,177
$2,427,391
5 722,178
$3,838,643
S3.954.980
Expenditures
Professional Services
0
0
0
0
0
Suppo Goods &Services
1 842
56,87 0
53,970
1.429
53,970
PrincipW Payments
Loan Payable-EPA
20,833
20 833
20,840
20,833
20,840
School Bonds -1989
680,000
725,000
780,000
780,000
835,000
School Bonds -1991
1,045,000
1 030 000
1.015,000
1.015.000
1 000 000
General Obli ation 1993
0
0
455,000
455,000
625,000
Interest Payments
School Bonds -1989
529,665
483,119
433,080
433,078
379,170
School Bonds -1991
204,850
150,182
94.170
94,170
36,500
General Obligation 1993
0
0
552,050
552,050
409,790
General Obligation 1994
0
0
680,890
680,888
594,710
Transfers 0 ut
Capital Protects-Borough
1,475,297
1 675 000
1,637.178
1 637 178
0
TOTAL EXPENDITURES
$3,957.487
$4,141.004
$5
$5,669
$3,954
w
PROGRAM BUDGET SUMMARY
Program Debt Service -Other
Program Description
This department was set up to handle the long -term portion of the accrued vacation of Kodiak Island Borough employees.
Goal
To always have sufficient funds to cover the long -term portion of the employees' accrued vacations.
Objectives for 1995 -1996
To have funds available to cover the long -term portion of the employees' accrued vacations.
Significant Budget Changes
No significant budget changes.
120
n
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f
L_
1
7
1
121
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
BUDGET
PROJECTED
F.Y. 1995
ACTUAL
APPROVED
F.Y. 1996
BUDGET
Revenues
Transfer In
General Fund KIB
$ 17,502
$22,228
$9,000
$11,234
$9,000
Mental Health Center
8,069
1,030
0
0
0
Land Sale Fund
5,433
1,145
0
0
0
Ba side Fire Station
2,959
3,620
0
1,258
0
TOTAL TRANSFERS IN
$ 33,963
$25,963
$9,000
$12,492
$9,000
Expenditures
Transfers Out
$ 0
$0
$0
$0
$9,000
Mental Health
0
0
0
4,476
0
Land Sale Fund
0
0
0
1,095
0
Buildines & Grounds
0
0
0
95
0
TOTAL EXPENDITURES
$ 0
$0
$0
$5,666
$9,000
121
Debt Service Funds
Fund Balance
!
8 000, 000
7,279,292
7 Ono n04
7
6
5 -
N
N
4 000, 000
3
2 T
1, 000, 000 r
31
1,670,381
Projected
1987 1988 1989 1990 1991 1992 1993 1994 1995 1996
7,307,730
CAPITAL PROJECTS FUNDS
PROGRAM BUDGET SUMMARY
Program Capital Projects - Borough Various, School Bonds, and State Grants
Program Description
Capital Projects - Borough Various is used to account for capital improvements to various borough facilities and utilities
and performance for feasibility studies. Financing is provided from general fund revenues. School bond projects are financed
through General Obligation Bonds, and state grant projects are funded by State of Alaska legislative appropriation.
Goal
To protect the borough's interest in each capital project by ensuring satisfactory job progress, reasonable performance,
and clear and accurate communications.
Objectives for 1995 -1996
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 FY96 projects include:
Middle School Exterior $100,000
High School Parking Lot 25,000
High School Phase IV 253,425
East Elementary Parking Lot 10,000
Main Elementary Steps 5,000
Chimak Tsunami Siren 15,000
Bayside Fuel Tank 45,000
Heliopad Striping 3,000
123
�i
124 1
FY 1995
Completed
FY 1996
Total Project Cuss
Budget
Projects
Additions
Fund 410
Borough Capital Projects
Revenues
Interest Earnings
5232,369
SO
S30,000
$262,369
DOE/Peterson Elementary
3,740,690
3,740,690
0
0
DOT /PF Smokey's Cleanup
100,000
100,000
0
0
Manville Settlement
29,000
0
0
29,000
ass
Kodiak Clean Lakes
24,000
0
0
24,000
Chamber of Commerce
50,E
0
0
50.000
TOTAL REVENUES
54,176,059
$3,840,690
530,000
5365,369
Operating Transfers In
no
General Fund
5332,000
$325,000
SO
57,000
Land Sales
690,290
690,290
288,000
288,000
Debt Service
4,055,760
0
0
4,055,760
Major Maintenance School
163,880
163,063
130,000
130,817
asy
Sewer Fund
-Q
-- !?
0
0
TOTAL OPERATING TRANSFERS IN
TOTAL REVENUES
c5 41,910
S9 417 9R9
S1178,351
SS 019 04a
S418,
544
14 481 5 77
,8846 9
Projects
Undesignated Projects
SO
SO
SO
SO
I Hospital Construction
123,810
114,278
(9,532)
0
2 Auditorium -Work of Art
33,090
0
0
33,090
3 Smokey's Clean Up
416,000
416,000
0
0
6 Asbestos Removal
75,000
0
(4,000)
71,000
8 Chiniak Subdivision Improvements
389,770
0
0
389,770
16 New Parks
103,210
0
0
103.210
'
28 Old Harbor School Repair
528,500
528,500
0
0
33 High School Roof Maintenance
65,000
0
0
65.000
35 Chiniak School Water System
45,000
0
0
45.000
66 Selief Lane Drainage
35,000
0
0
3504)
'
70 Peterson Elementary/Fed
3,740,690
3,740,690
0
0
74 Street Signs
30,000
0
0
30,000
77 Middle School Exterior
85,000
0
100,000
185,000
78 High School Library Roof Repair
35,000
0
0
35,000
79 Crab Analog Report
10,000
0
0
10,000
80 High School Parking Lot Repair
5,000
0
25,000
30,000
82 Anton- Larsen Road Extension
83 Hospital Computers
25,000
35,000
0
0
0
0
25,000
35,000
85 Village Metals Removal
60,000
0
0
60.000
86 KIB Oil Tank Replacement
100,000
0
0
100,000
88 High School Phase IV
1,639,419
0
253,425
1,892,844
96 Clean Lakes
24,000
0
0
24,000
97 Main Elementary HVAC Repair
125,000
118,000
(7,000)
U
'
98 Borough Building Parking Lot
20,000
0
0
20,000
99 East Elementary Parking Lot
20,000
0
10,000
30.000
100 Main Elementary Steps
5,000
0
5,000
10,000
101 Pool Regrout
60,000
0
0
60,004)
,
102 KIB Telephone System
100,000
96,790
(3,210)
0
104 Auditorium ADA Audio
6,500
4,785
(1,715)
0
105 Anton Larsen Dock
70,000
0
0
70,000
109 Fisheries Development
50,000
0
0
50,000
,
110 KIB Recretaion Facilities
400,000
0
0
400.0(
111 Hospital Construction
821,000
0
9,532
830,532
112 Russian River Drum Removal
113 Ouzinkie School Remodel
30,000
100,000
0
0
0
0
30.000
100.0w)
I
State Airport Improvements
7,000
0
0
7.iN s
Chiniak Tsunami Siren
0
0
15,000
15,001)
Bayside FS Fuel Tank
0
0
7,500
7.51
Old Harbor School Exterior Paint
0
0
45,000
45,0 t
Helipad Striping
0
0
3 ,000
- -- 3d. "-"
I
TOTAL BOROUGH PROJECTS
S9 - 4t7.9R9
SS 019 043
S4.84 6,94t)
�i
124 1
Previous Year's
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
Expenditures
FY 1996
FY 1997
FY 1998
FY 1999
FY 2000
$232,369
530,000
$ 0
so
so
so
0
0
0
0
0
0
0
0
0
0
0
0
29,000
0
0
0
0
0
24,000
0
0
0
0
0
$335,369
$30,000
$ 0
so
$ 0
$ 0
$0
57,000
$ 0
$ 0
$ 0
so
0
288,000
0
0
0
0
614,669
3,441,091
0
0
0
0
0
130,817
0
0
0
0
n
n
__Q
__O
.-Q
__Q
S1 ,3R5,407
SZ, 90R
U
$11
$Sl
S_0
S1 020,776-
?2l,_17
L0
L0
L0
so
so
so
so
$0
$o
0
0
0
0
0
0
23,000
10,090
0
0
0
0
0
0
0
0
0
0
63,471
7,529
0
0
0
0
354,610
35,160
0
0
0
0
39,922
63,288
0
0
0
0
0
0
0
0
0
0
46,220
18,780
0
0
0
0
19,682
25,318
0
0
0
0
0
35,000
0
0
0
0
0
0
0
0
0
0
19,671
10,329
0
0
0
0
11,187
173,813
0
0
0
0
0
35,000
0
0
0
0
0
10,000
0
0
0
0
5,000
25,000
0
0
0
0
0
25,000
0
0
0
0
35,000
0
0
0
0
0
5,762
54,238
0
0
0
0
80,930
19,070
0
0
0
0
754,877
1,137,967
0
0
0
0
29,846
(5,846)
0
0
0
0
0
0
0
0
0
0
115
19,885
0
0
0
0
0
30,000
0
0
0
0
65
9,935
0
0
0
0
67,266
(7,266)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,163
67,837
0
0
0
0
0
50,000
0
0
0
0
61,010
338,990
0
0
0
0
0
830,532
0
0
0
0
639
29,361
0
0
0
0
340
99,660
0
0
0
0
0
7,000
0
0
0
0
0
15,000
0
0
0
0
0
7,500
0
0
0
0
0
45,000
0
3,000
-0
►- 620.77
S? ?6,170
U0
L9
125
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126
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n
fl
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Education Facilities
Project #2
Project Title: Auditorium -Work of Art
Fund:
410
Department:
404
Description of Project: This project p
rovides for art- related activities and purchases of works of an for the schools.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$5,000
SO
$4,500
$500
Land
Site Investigation
Design Services
Construction
28,090
23,000
54,500
590
Equipment
Other Services
Contingency
Overhead
TOTALS
S33
S23,000
S4,500
S4
S 1 090
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Fundin
Op erating Budget Effect: None
126
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fl
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Educational Facilities
Project #6
Project Title: Asbestos Removal Program
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.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S8,440
$7,178
$1,262
Land
Site Investigation
Design Services
Construction
41,668
36,668
5,000
Equipment
Other Services
20,892
19,625
1,267
Contingency
Overhead
TOTALS
571,000
S63,471
57,529
Cost Beyond 5 -Year Program: The AHERA Management Plans require updates every 3 years.
Source of Funding: General Revenue Fundin
Op erating Budget Effect: On-going updates to the Management Plans cost an estimated 51,500 annually.
I
127
1
i�
128
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Roads and Grounds
Project U8
Project Title: Chiniak Subdivision Improvement
Fund: 410
Department: 418
Description of Project: This project p
rovides for imp rovement on borough-owned land in the Chiniak area.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$37,200
532,422
54,778
Land
Site Investigation
Design Services
Construction
328,000
317,720
10,280
Equipment
2,000
1,364
636
Other Services
Contingency
22,570
19,466
Overhead
TOTALS
S389,770
I S354
1 $35,160
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Fundin
Op erating Budget Effect: None
i�
128
k
1
0
i
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Recreational Facilities
Project X16
Project Title: New Parks
Fund: 410
Department: 429
Description of Project: This project continues the development and improvement of Borough parks. It includes a list of prioritized projects that are
recommended by the Parka Board and approved by the Assembly.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$13,000
511,815
51,185
Land
Site Investigation
Design Services
20,000
7,929
12,071
Construction
66,210
19,816
46,394
Equipment
Other Services
500
362
138
Contingency
3,500
3,500
Overhead
TOTALS
5103,210
$39,922
563,288
Cost Beyond 5 -Year Program: Cost is estimated at 540,000 annually as pan of the long-range expansion and park improvement program.
Source of Funding: General Revenue Fundin
Op erating Budget Effect: Park maintenance expenditures will gradually increase at an estimated annual cost of 5800- S1,000.
129
I
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Educational Facilities
Project #33
Project Title: Kodiak High School Roof Maintenance
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 onion of the building due to roof drain leaks and flashin s that need to be sealed.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
52,000
51,025
5975
Land
Site Investigation
Design Services
Construction
60,000
45,195
14,805
Equipment
Other Services
3,000
3,000
Contingency
Overhead
TOTALS
S65
546 220
518,780
Cost Beyond 5 -Year ram: None
Source of Funding: General Revenue Fundin
Op erating Budget Effect: None
130
a
L '
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Pro ect Category: Educational Facilities
Pro #35
Project Title: Chiniak School Water System
Fund: 410
Department: 448
Description of Project: This project would design an upgrade to the Chiniak School water system to add filtering in order to meet the EPA surface water
requirements.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$4,000
53,850
$334
Land
Site Investigation
Design Services
15,500
15,316
Construction
23,000
516
22,484
Equipment
Other Services
Contingency
2,500
2,500
Overhead
TOTALS
545,000
S19
525 318
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Fundin
Operating Budget Effect: None
131
132
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Roads and Grounds
Project #66
Project Title: Selief Lane Drainage
Fund: 410
Department: 456
Description of Project: This project provides
funding to the City of Kodiak for design and construction to alleviate a drainage problem along Selief
Lane.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Pro Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
55,000
55,000
Construction
30,000
30,000
Equipment
Other Services
Contingency
Overhead
TOTALS
I S35,000
SO
1 $35,000
Cost Beyond 5 -Year ram: None
Source of Funding: General Revenue Fundin
Op erating Budget Effect: None
di
132
133
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Cate o : Roads and Grounds
Project #74
Project Title: Street Signs
Fund: 410
Department: 455
Description of Project: Replace missin g and damaged road and street si ns.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
53,000
$3,000
$0
Land
Site Investigation
Design Services
Construction
27,000
16,671
10,329
Equipment
Other Services
Contingency
Overhead
TOTALS
530,000
519,671 1
$10,329
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Fundin
Operating Budget Effect: None
133
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Educational Facilities
Project #77
Project Title: Jr. High Exterior Painting
Fund: 410
Department: 461
Description of Project: Scheduled pre ventative maintenance of five 5 ear painting plan. Includes paint , caulk, and rep airs.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$5,000
51,974
53,026
Land
Site Investigation
Design Services
Construction
80,000
9,213
70,787
Equipment
Other Services
Contingency
Overhead
TOTALS 1
S85,000
S11,187 I
S73
Cost Beyond 5 -Year Program:
Source of Fundin : General Revenue Fundin
Op erating Budget Effect: None
134
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Educational Facilities
Pro ect X78
Project Title: High School Library Roof Repair
Fund: 410
Department: 462
Description of Project: Repair and re lacement of sections of roof located over current high school library.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$1,750
51,750
Land
Site Investigation
Design Services
Construction
31,500
31,500
Equipment
Other Services
Contingency
1,750
1,750
Overhead
TOTALS 1
$35,000 1
SO
S35
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Fundin
Operating Budget Effect: None
135
1
W9l1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Economic Development
Project #79
Project Title: Crab Analog Report
Fund: 410
Department: 463
Description of Project: Studies for enhancement of crab stocks to relate to higher returns for commercial fishing indus
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$10,000
$10,000
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
$10
SO I
S10
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Fundin
Op erating Budget Effect: None
W9l1
1
L
1
1
1
a
i
1
L.1
l_
i
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Educational Facilities
Project #80
Project Title: High School Parking Lot Repair
Fund: 410
Department: 464
Description of Pro Repair of vari ous potholes, cracks, and curbs in the high school rking lot.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Pro ject Cost:
Total Cost
Expenditures
Administration
55,000
55,000
Land
Site Investigation
Design Services
Construction
25,500
55,000
20,000
Equipment
Other Services
Contingency
Overhead
TOTALS
S30 000
S5
S25 000
Cost Be and 5 -Year Program:
Source of Fundin : General Revenue Fundin
Op erating Bud et Effect: None
137
r
138
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Roads and Grounds
Project #82
Project Title: Anton- Larsen Road Extension
Fund: 410
Department: 466
Description of Project: Joint venture of Borough/City Borough/City
to design road.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
525,000
$25,000
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS I
S25 I
SO 1
$25,000
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Fundin
Op erating Budget Effect: None
r
138
u
C
17
i
I
1
139
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Public Facility
Project #85
Project Title: Village Metals Removal
Fund: 410
Department: 471
Description of Project: This project is the first phase of removing metals from villages.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$10,000
55,762
54,238
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
50,000
0
50,000
Contingency
Overhead
TOTALS
$60,000
55,762 1
$54,238
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Op erating Budget Effect: None
139
140
KODIAK ISLAND BOROUGH
FE
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Cate o : Public Facility
Project #86
Project Title: KIB Oil Tank Replacement
Fund: 410
Department: 470
Description of Project: Replace unde
round storage tank at Borough building.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
510,000
53,347
56,653
Land
Site Investigation
Design Services
2,000
1,062
938
Construction
68,000
65,536
2,464
Equipment
20,000
10,985
9,015
Other Services
Contingency
Overhead
TOTALS
5100,000
580,930
$19,070
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Op erating Budget Effect: None
140
n
C
0
7
t
141
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Educational Facility
Project X88
Project Title: High School Phase IV
Fund: 410
Department: 472
Description of Project: Continuation of upgrade of Hi 7h School facility.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
583,000
S29,945
$53,055
Land
Site Investigation
Design Services
232,000
214,682
17,318
Construction
1,542,844
477,418
1,065,426
Equipment
35,000
32,850
2,150
Other Services
Contingency
Overhead
TOTALS
S1,892,844
$754,877
51,137,967
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Op erating Budget Effect: None
141
u
142
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Public Facility
Project 1198
Project Title: Borough Building Parking
Lot
Fund: 410
Department: 475
Description of Project: Design and re air of new and xistinR varkiniz lots.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$ 1,000
$ 1,000
Land
Site Investigation
Design Services
5,000
5,000
Construction
14,000
$115
13,885
Equipment
Other Services
Contingency
Overhead
TOTALS
S20
5115
$19,885
Cost Beyond 5 -Year Program; None
Source of Funding: General Fund
Op erating Budget Effect: None
u
142
1
143
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Cate o : Educational Facility
Project #99
Project Title: East Elementary Parking Lot
Fund: 410
Department: 476
Description of Project: Redesign and re air of existin
t parking lot.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S1,000
S1,000
Land
Site Investigation
Design Services
5,000
5,000
Construction
24,000
24,000
Equipment
Other Services
Contingency
Overhead
TOTALS
S30
SO
S30,000
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Op erating Budget Effect: None
143
144
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Educational Faciltiy
Project #100
Project Title: Main Elementary Steps
Fund: 410
Department: 477
Description of Pro Repair/replacement of rear exterior stairs per OSHA.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$250
$65
S185
Land
Site Investigation
Design Services
500
0
500
Construction
9,250
0
9,250
Equipment
Other Services
Contingency
Overhead
TOTALS
S10
$65
$9
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Op erating Budget Effect: None
144
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Cate o : Recreational
Project Title: Pool Regrout
Description of Pro Maintef
Schedule of Project Cost:
Administration
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
fir of pool g rout j oints.
Estimated Prior Year
Total Cost Expenditures
$2,500 $1,586
2,500
50,000 65,680
2,500
2,500
$67,266
Fund: 410
Department: 478
1995 -96 1 1996 -97 1 1997 -98 1 1998 -99 1 1999 -2000 11
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
Op erating Budget Effect: None
145
1
n
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Public Faciltiy
Project #105
Project Title: Anton Larsen Dock
Fund: 410
Department: 482
Description of Project: Repair of Anton Larsen dock due to sinkage.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
52,500
$2,163
5337
Land
Site Investigation
Design Services
5,000
0
5,000
Construction
60,000
0
60,000
Equipment
Other Services
Contingency
2,500
0
2,500
Overhead
TOTALS
$70000
52,163
567,837
Cost Beyond 5 -Year Program: None
Source of Funding: General Fund
22 eniting Budget Effect: None
1
n
FY 1995 Completed FY1996 Total Project
Budget Projects Additions Cost
Fund 420
School Bond Projects
Revenues
Interest Earnings
Proceeds of 1986 bonds
Proceeds of 1993 bonds
Proceeds of 1994 bonds
TOTAL REVENUES
Projects
Undesignated Projects
39 Peterson Elementary
41 Port Lions Landscaping
93 Northstar Elementary
94 Ouzinkie School Remodel
Transfer to Fund 300
TOTAL BOND PROJECTS
5459,990
s0
S150,000
5609,990
419,600
0
0
419,600
4,622,512
0
0
4,622,512
4,859 899
__Q
0
4$59,899
slo t01 [x>n
so
]f0
slo 511,000
510,000
so
($10,000)
so
580,000
0
121,340
701,340
15,000
0
(11,340)
3,660
8,500,000
0
0
8,500,000
1,256,000
0
0
1,256,000
-0
50000
50.Q09
S-0
154�
S 10.51 I _
148
Previous Year's
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
Expenditures
FY 1996
FY 1997
FY 1998
FY 1999
FY 2000
S459,990
S150,000
so
$0
so
$0
0
419,600
0
0
0
0
4,500,000
122,512
0
0
0
0
1,011 -394
3 847,504
A
A
A
SS 971 lR4
U—M-6
LQ
U
U
555,709
145,631
0
0
0
0
3,660
0
0
0
0
0
5,156,117
3,343,883
0
0
0
0
1 ,011,394
244,606
n
50,E
A
h.726.RR
ti_7R4.120
U
149
1
150
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Educational Facilities
Project #39
Project Title: Peterson Elementary
Fund: 420
Department: 501
Description of Project: This project will upgrade Peterson Elementary School.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$72,860
$70,000
$2,860
Land
Site Investigation
Design Services
65,000
65,000
0
Construction
450,980
308,209
142,771
Equipment
110,000
110,000
0
Other Services
2,500
2,500
0
Contingency
Overhead
TOTALS
5701,340
5555,709
5145,631
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 Total project costa $4,320,690.
1
150
1
r
1
151
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS
PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Educational Facilities
Project #93
Project Title: Northstar Elementary
Fund: 420
Department: 504
Description of Project: New elements
school for g cedes K -5.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$170,000
$164,551
55,449
Land
Site Investigation
75,000
75,000
0
Design Services
625,000
625,000
0
Construction
6,525,000
2,658,434
Equipment
350,000
350,000
0
Other Services
130,000
75,000
55,000
Contingency
625,000
0
625,000
Overhead
TOTALS
$8,500,000
$5,156,117
$3,343,883
Cost Beyond 5 -Year Program: None
Source of Funding: 1993/94 General Obligation Bond Issue
Op erating Budget Effect: None
151
4
152
KODIAK ISLAND BOROUGH
CAPITAL
IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Educational Facilities
Project #94
Project Title: Ouzinkie School Remodel
Fund: 420
Department: 505
Description of Pro Remodel Ouzinkie School
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
524,000
323,403
$597
Land
Site Investigation
Design Services
120,000
120,000
0
Construction
870,000
777,991
92,009
Equipment
40,000
40,000
0
Other Services
50,000
50,000
0
Contingency
96,000
96,000
Overhead
TOTALS
$1200,000
$1,011,394
$244,606
Cost Beyond 5 -Year Program: None
Source of Funding: 1993/94 General Obligation Bond Issue
Op erating Budget Effect: None
4
152
FY 1995 Completed FY1996 Total Project
Budget Projects Additions Cost
Fund 425
Hospital Bond Projects
Revenues
Interest Earnings
Proceeds of 1993 bonds
Proceeds of 1994 bonds
Transfer In Fund 440
TOTAL REVENUESITRANSFERS
Projects
Projects
95 Kodiak Island Hospital
TOTAL BOND PROJECTS
$513,781 SO 5180,000 $693,781
4,528,470 0 0 4,528,470
4,757,749 0 0 4,757.749
0 A 7,R001100 2- R00.000
g0 S2.9R(1 (100 UL
S9 ROO 000 5Q S9R0,000 111 780,QQQ
t9 800,000 $0 980,000 S�.ZX(?
154
Previous Year's
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
Expenditures
FY 1996
FY 1997
FY 1998
FY 1999
FY 2000
SO
$693,781
$0
SO
SO
SO
0
4,528,470
0
0
0
0
0
4,757,749
0
0
0
0
�0
St2?RO,000
X11
�0
�
�
V) 117 64
110,547 159
SO
so
Sn
SO
$1 642
S10 442 35R
0
so
SQ
ID
155
156
KODIAK ISLAND BOROUGH
CAPITAL
IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Healthcare Facilites
Project #95
Project Title: Kodiak Island Hospital
Fund: 425
Department: 540
Description of Pro Remodel of Kodiak Island Hos ital
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$250,000
5141,167
$108,833
Land
Site Investigation
50,000
0
50,000
Design Services
1,200,000
665,700
534,300
Construction
10,215,000
1,425,779
5,809,221
Equipment
450,000
4,900
445,100
Other Services
82,000
82,000
Contingency
233,000
233,000
Overhead
TOTAL
$12,780,000
52,237,642
510,542,358
Cost Beyond 5 -Year Program: None
Source of Funding: General Obligation Bonds
Op erating Budget Effect: None
156
158
FY 1995
Completed
FY 1996
Total Project
Budget
Projects
Additions
Cost
Fund 430
State Capital Grant Projects
Revenues
Salome Creek Rifle Range
$98,182
0
0
598,182
Selief Lane
75,000
0
0
75,000
Civil Air Patrol
50.000
50,000
0
0
Solid Waste Site Improvement
200,000
200,000
0
0
Bayside Expansion
150,000
0
0
150,000
Old Harbor Structural Repair
525,000
525,000
0
0
Hospital Repairs
275,000
275,000
0
0
DHSS (CSP) Grant
350,000
0
0
350.000
High School Phase IN
453,949
453,949
0
0
DHSS Planning Grant
40,000
0
0
40,000
DCRA RDA Grant
25,000
0
0
25,000
Interest Earnings
338,310
0
0
338,310
Operating Transfers In
Land Sale
R3,508
0
R3 -5
TOTAL REVENUES
S2 663 949
Sl 503 949
51 160,000
Projects
48 Salome Creek Rifle
$520,000
SO
50
$520.000
54 Selief Lane/Von Scheele
75,000
0
0
75.000
71 Solid Waste Disposal
200,000
200,000
0
0
72 Bayside Fire Station
150,000
0
0
150,000
73 CAP Hanger Phase H
50,000
50,000
0
0
87 Community Support Facility
350,000
0
0
350,000
89 DHSS Planning Grant
40,000
0
0
40,000
90 High School Phase IN
453,949
453,949
0
0
92 Hospital Repairs
275,000
275,000
0
0
106 DCRA RDA Mini Grant
25,000
0
0
25.000
Operating Transfers
28 Old Harbor Structural
5 .(1120
- -0
- - 0
TOTAL EXPENDITURES
S 6
5 1 501,949
$1.160 O40
158
Previous Year's Budgeted Budgeted Budgeted Budgeted Budgeted
Expenditures FY 1996 FY 1997 FY 1998 FY 1999 FY 2000
$98,182
SO
$0
$0
SO
$0
0
75,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
8,122
141,878
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
109,052
240,948
0
0
0
0
0
0
0
0
0
0
4,671
35,671
0
0
0
0
21,368
3,632
0
0
0
0
0
338,310
0
0
0
0
93.50
0
Q
Q
Q
0
i 4 q(1
R4�
so
so
AQ
so
5514,082
$5,918
SO
$0
SO
SO
0
75,000
0
0
0
0
0
0
0
0
0
0
8,122
141,878
0
0
0
0
0
0
0
0
0
0
109,052
240,948
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,671
35,329
0
0
0
0
21,368
3,632
0
0
0
0
159
160
J
i
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Cate o : Recreation
Project #48
Project Title: Salome Creek Rifle Range
Fund: 430
Department: 607
Description of Pro To purchase 640 acres in the Salonie Creek area and restore the old Navy rifle ran e.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
$500,000
$500,000
so
Site Investigation
Design Services
Construction
15,000
14,082
918
Equipment
Other Services
5,000
0
5,000
Contingency
Overhead
TOTALS
S520,000
$514 1
55,918
Cost Beyond 5 -Year Program: None
Source of Funding: State grant for 598,182 and sale of other borough land for 5458,818.
Op erating Budget Effect: None
160
J
i
1
1
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e
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Public Utilities
Project #54
Project Title: Selief Lane/Von Scheele Way Street Lights
Fund: 430
Department: 613
Description of Pro This project will provide street lights for Selief Lane and Von Scheele Way.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$5,000
55,000
Land
Site Investigation
Design Services
10,000
10,000
Construction
55,000
55,000
Equipment
Other Services
Contingency
5,000
5,000
Overhead
TOTALS
S75
SO
575,000
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska Grant
Op erating Budget Effect: None. A street light district needs to be formed and a special revenue fund set up to fund maintenance and o erationa.
IF91H
162 1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Public Safety
Project #72
Project Title: Bayside Expansion
Fund: 430
Department: 622
Description of Project: Grant funds will be used to desi n and construct an expansion of the Ba side Fire Station.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
55,000
SO
55,000
Land
Site Investigation
Design Services
22,500
8,122
14,378
Construction
122,500
0
122,500
Equipment
Other Services
Contingency
Overhead
TOTALS
5150,000 I
58,122 1
$141,878
Cost Bevond 5 -Year Program:
Source of Funding: Legislative Grant
Op erating Budget Effect: None
162 1
1
G
C
F i
e
I
163
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Health Facilities
Project #87
Project Title: Community Support Facility
Fund: 430
Department: 632
Description of Project: Building renovation of the Mental Health CSP Facilit .
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S22,730
553,455
SO
Land
Site Investigation
Design Services
1,027
0
Construction
296,520
54,121
240,398
Equipment
Other Services
1,000
450
550
Contingency
29,750
0
Overhead
TOTALS
S350 1
$109
$240,948
Cost Bevond 5 -Year Program: None
Source of Funding: Legislative Grant
Op erating Budget Effect: None
163
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Cate o : Healthcare Facilities
Project #89
Project Title: Mental Health Planning Grant
Fund:
Department:
Description of Project: Department of Health and Social Serivices grant to KIB Mental Health Center for the pupose of the regional inpatient psychiatric
service Manninz.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
540,000
$4,671
$35,329
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
$40,000
$4,671
$35.329
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska DHSS grant
Operating Budget Effect: 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.
164
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n
11
165
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1995 -96 THROUGH 1999 -2000
Project Category: Roads and Grounds
Project k
Project Title: Otmeloi Water & Sewer Line
Fund: 430
Department:
Description of Project: New water and sewer lines on Otmeloi Way.
Estimated
Prior Year
1995 -96
1996 -97
1997 -98
1998 -99
1999 -2000
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$100,000
S100,000
Land
Site Investigation
Design Services
Construction
500,000
500,000
Equipment
20,000
20,000
Other Services
Contingency
Overhead
TOTALS
5620,000
SO
5620,000
Cost Beyond 5 -Year Program: None
Source of Funding: Legislative Grant
Op erating Budget Effect: None
165
r.
a
a
�4'
I
PROGRAM BUDGET SUMMARY
Program Utility Capital Projects
Program Description
The utility capital projects department provides for capital improvement projects for utility systems within the Kodiak
Island Borough.
Goal
To provide quality utility systems.
Objectives for 1995 -1996
To provide the most utilities with the dollars available.
Significant Budget Changes
No significant budget changes.
167
168
FY 1995
Completed
FY 1996
Total
Budget
Projects
Additions
Project Cost
Fund 550
Utility Projects
Revenues
Use of Retained Earnings
$490,249
5203,524
SO
5286,725
Transfers In
Fund 510
60,000
0
100,000
160.000
Fund 520
60,
0
113 275
173275
TOTAL REVENUES
$211
tb�
Expenditures
60 Project 89 -X
$425,249
5200,168
($225,081)
SO
65 Spruce Cape Water Replacement
65,000
3,356
(61,644)
0
Otmeloi Water & Sewer Line
120,000
_�
SO( (1(1(1
670 (NNl
TOTALS
610 49
203
2ZS
2l1
168
Previous Year's
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
Expenditures
FY 1996
FY 1997
FY 1998
FY 1999
FY 2000
SO
$286,725
SO
SO
SO
SO
60,000
100,000
0
0
0
0
60.040
- 111 1 7
-0
-'1 4 �4
28 7254
S0
s1
SU
SO
SO
SO
$0
SO
SO
0
0
0
0
0
0
0
620,444
$
LQ
so
s
169
ENTERPRISE FUNDS
SANITARY SERVICES FUND
This fund accounts for all activity of the borough -owned sanitary landfill and garbage collection utility.
WATER ENTERPRISE FUND
This fund accounts for all activity of the borough -owned and operated water utility.
SEWER ENTERPRISE FUND
This fund accounts for all activity of the borough -owned and operated sewer utility.
HOSPITAL ENTERPRISE FUND
This find accounts for all activity of the Kodiak Island Hospital and Care Center. The hospital is a component unit
of the Kodiak Island Borough. The hospital is operated on behalf of the borough by the Luthern Health Systems
Management Company.
171
PROGRAM BUDGET SUMMARY
Program Water Fund
Program Description
The water fund provides potable water service to residents of Service District Number 1.
Goal
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 1995 - 1996
To maintain fire hydrants.
To continue pursuing funding from the State of Alaska to complete water and sewer projects in Service District No. 1.
To complete water line on Otmeloi Road.
Significant Budget Changes
No significant budget changes.
172
1
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E
i t
173
F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Revenues
Water Sales
$ 386, 666
$ 424,457
$421,000
$449,816
$450,000
Installation Charges
2,154
852
0
1,352
0
Connect - Disconnect
4,517
(200 )
1,400
2,070
1,400
Road & Utilities Inspections
180
150
0
60
0
Other
0
2,160
0
0
0
Penalties and Interest
3,042
3,114
4,600
3,120
3,000
TOTAL
$396,559
$ 430,533
$427,000
$456,418
$454,400
Other Financing Sources
Use of Retained Earnings
$0
$0
$60,000
$0
$100,000
Amortization of contributions in
aid of construction
109,645
109,645
0
109,645
0
TOTAL REVENUES & OTHER
FINANCING SOURCES
$506,204
$540,178
$487,000
$566,063
$554,400
Expenditures
Personnel Services
$ 10,869
$8,644
$15,000
$8,506
$2,000
Purchased Water
283,959
325,853
324,000
328,913
344,000
Testing
0
0
8,000
0
8,000
Support Goods & Services
35,445
32,695
32,600
25,006
48,600
Depreciation
109,653
109,653
47,400
109,653
51,800
Ope rating Transfers
0
0
60,000
60,000
100,000
TOTAL EXPENDITURES
$ 439,926
$476,845
$487,000
$532,078
$554,400
173
PROGRAM BUDGET SUMMARY
Program Sewer Fund
Program Description
The sewer fund provides sewer service to residents of Service District Number 1.
Goal
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 1995 -1996
To encourage the City of Kodiak to improve their system to eliminate the ground water infiltration within the system.
To continue to encourage the City of Kodiak to pursue funding for upgrading the treatment plant.
To continue pursuing funding from the State of Alaska to finish sewer and water projects in Service District Number 1.
To complete sewer line on Otmeloi Road.
$25,000 upgrade of lift station on Sheratin Road.
Significant Budget Changes
No significant budget changes.
174
175
F. Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F. Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Revenues
Sewer Treatment
$429,760
$525,345
$510,000
$551,272
$560,000
Installation
0
0
0
0
0
Connect/ Disconnect
0
0
0
0
0
Road & Utility Inspections
90
60
0
120
0
Penalties Interest
3,042
3,539
3,000
3,739
3,000
TOTAL REVENUES
$432,892
$528,944
$513,000
$555,131
$563,000
Other Financing Sources
Use of Fund Balance
$0
$0
$135,000
$0
$138,275
Amortization of contributions in aid
of construction
196,590
196,590
0
196,590
0
TOTAL REVENUES &
OTHER FINANCING SOURCES
$629,482
$725,534
$648,000
$751,721
$701,275
Expenditures
Personnel Services
$6,536
$6,554
$10,000
$5,583
$7,000
Contracted Services
300
0
0
0
0
Sewer Treatment
305,554
395,888
400,000
417,845
420,000
Support Goods & Service
53,925
56,566
137,300
78,675
113,300
Capital Outlay
3,172
0
0
0
0
Dep reciation 1
197,292
197,065
40,700
197,065
47,700
rating Transfers
0
0
60,000
60,000
113,275
� TOTAL EXPENDITURES
$560,435
$656,073
$648,000
$759,168
$701,275
175
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 husehold 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, local regulations and statutory guidelines in providing a
facility for the disposal of solid waste for the citizens of Kodiak.
Goal
To provide a cost effective, environmentally safe waste collection, disposal, and recycling service for the greater Kodiak
urban area.
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 1995 -1996
Develop landfill engineering design plans, cost estimates, and estimated completion dates for construction; operation and
maintenance of future vertical expansion; leachate control and treatment system; lateral expansion of the landfill area to meet new
state and federal regulations.
Develop 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. It will also minimize the cost of construction and the
long term costs associated with operation and maintenance and post closure care.
Perform a financial analysis of the entire Municipal Solid Waste Disposal Program. The analysis will evaluate the true
costs of disposal, revenues, expenditures, and disposal rate structure.
Strengthen the existing recycling program.
176
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177
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
BUDGET
F.Y. 1995
ACTUAL
APPROVED
F.Y. 1996
BUDGET
Revenues
Collection Fees - Customer
$180,234
S184.582
$159
S190,352
$197.500
Collection Fees - Contractor
265,315
285,430
291,600
286,916
321.590
Commercial Collection Fees
823,975
723.700
707,250
727
795,370
Dump Fee - Customer
237,689
225,114
406,044
572,466
510,490
Dump Fee - Contractor
140,653
206,905
239,988
245,252
240,000
Fees -Junk Removal
1.853
2,080
2.000
1,912
2,000
Penalties and Interest
14,484
13,679
18 126
5 640
18,135
Recycle Effort/
10,505
4 720
8,000
12,079
10
Other F - wancing Sourves
Amortization of Aid in Construction
52,866
76,805
0
76,805
76,800
TOTAL REVENUES
S1 727 574
S1,723,015
S1
$2,119,219
S2 171 885
Ex ditures
Waste CoUection
Allocated Salaries
SO
$43
SO
SO
SO
Contracted Services
1,058,324
1 049 685
908,701
1,049,805
1 104,000
Support Goods & Services
4,450
1093
27,980
29,211
27
Waste Disposal
Personnel Services
239,506
236,141
246,175
245,070
263,935
Employee Benefits
81,350
85,693
103
94,527
100,070
Contracted Services
81,749
48,542
205,000
242,163
260,000
Support Goods & Services
134
446
250
182.644
288,770
Depreciation
68,975 1
81.255 1
89,892
142.577
127
Allocated to Pro'ects
0
(11,419)
0
0
0
TOT ALEXPEND]TURES
51,669,065
$1,937,504
51,832,308
51,985,997
S2,171,885
PERSONNEL
Number of Emplovees
Position
1992 -93
1993 -94
1994 -95
1995 -96
Environment/Civil Engineer
I
I
1
I
Baler /Landfill Supervisor
l
I
1
l
Baler Operator H
1
I
1
I
Baler Operator 1
2
2
2
2
TOTAL
5
5
5
5
PERFORMANCE INDICATORS
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
ESTIMATED
F.Y. 1996
PROJECTED
Averse Daily Bales
31.5
35.0
36.0
37.0
Total Bales Entering landfill
9,850
10,920
11
11,544
Cubic Yard Placed
22,500
24,898
25,833
26,343
Construction Debris/Metals (not baled - tons)
6,580
7,000
7,250
Total Bales Shipped for Recycling
120
145
155
165
177
PROGRAM BUDGET SUMMARY
Program Kodiak Island Hospital and Care Center
Program Description
The Kodiak Island Hospital and Care Center (KIH /CC) consists of a 25 -bed acute care facility and a 19 -bed
intermediate care nursing facility. KIH /CC is organized as an enterprise fund of Kodiak Island Borough (KIB). KIB has a
management agreement with Lutheran Health Systems Management Company (LHS), a North Dakota corporation, to manage
and operate K1H /CC and be paid a management fee for the services. KIH /CC participates in third -party payor programs for
which payment for services provided are made on a prospective or cost - related basis, depending on the program. All other
revenues are generated by commercial insurance and self -pay patient accounts. As an enterprise fund of KIB, patient revenues
are the major source of revenue generation for KIH /CC.
Goal
KIH /CC is a community health resource providing a range of health services which meet the standards of excellence
within the resources available and achieving and maintaining financial viability while meeting the medical needs of the
community.
Objectives for 1995 -1996
Develop and implement total care concept. Total care is a seamless, clinically integrated health care delivery system
within a community. KIH /CC will follow an individual's health needs and keep that person linked to appropriate health care
options.
To operate efficiently and effectively, conserve resources, and maintain financial stability. This will be accomplished
through work design pograms in connection with employee development, the development of new services and the
enhancement of existing services, the implementation of the five year long range management information system plan, and
timely replacement and upgrade of property, plant and equipment through the participation in the new hospital building
construction project.
Advisory Board Develpment through the increased awareness of environmental changes and KIH /CC's role in them,
and the continued support of the health care foundation.
n
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ati
6
179
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
BUDGET
F.Y. 1995
ACTUAL
APPROVED
F.Y. 1996
BUDGET
Revenues
Patient Revenues
Inpatient
$4,268,348
54,944,712
55,149,879
$5,086,097
55,025,319
Outpatient
2,763,334
3,498,524
3,541,330
3,445,765
3,736,683
ICF
1,663,222
1,453,402
1,422,268
1,438,077
1,457,630
Deductions from Revenue
(1,252,839)
(1,557,663)
(1,573,966)
(1,645,241)
(1,641,306
Other Revenue
399,868
309,394
267,335
196,898
294,202
Non - operating Revenue
219,291
144,651
130,744
191,877
115,684
TOTAL REVENUES
$8,061,224
$8,793,020
$8,937,590
58,713,473
$8,988,212
Expenditures
Salaries & Wages
$4,161,401
$4,218,750
53,888,922
$4,367,923
$4,490,780
Employee Benefits
870,382
950,221
1,399,302
921,133
974,665
Physician Fees
715,162
551,576
556,714
510,217
512,999
Other Professional Fees
378,121
316,314
529,439
180,197
186,641
Raw Food
107,638
111,599
89,378
72,775
73,218
Drugs & IV
157,231
179,862
159,573
130,126
144,837
Medical Supplies
395,794
464,465
450,206
455,140
422,119
Other Supplies
148,299
128,073
141,757
112,466
103,050
Utilities
225,708
229,268
203,000
210,801
224,688
Repairs & Maintenance
165,211
155,611
172,400
145,889
281,403
Rental Expense
77,123
75,531
107,223
87,295
92,560
Insurance
231,663
300,924
330,565
230,256
237,401
Other
716,215
632,674
354,632
731,122
662,614
Depreciation
438,099
440,905
459,168
451,947
446,785
Interest
39,218
31,384
25,309
25,010
21,997
TOTAL FXPFNDMIRFS
S9 8 17 M
S8_797 157
S -967.58Q
'
S 9 S75 757
PERSOtiNNEL
Number of Employees
Position
F.Y. 1993
F.Y. 1994
F.Y. 1995
F.Y. 1996
Dirt Care Services
52
44
45
47
- Ancillary Services
12
11
12
13
- Support Services
21
19
20
18
Administrative
28
28
28
27
TOTAL
III +
107
105
S
PERFORMANCE INDICATORS
STATISTICS
F.Y. 1993
ACTUAL
F. Y. 1994
ACTUAL
F.Y. 1995
ESTIMATED
F.Y. 1996
PROJECTED
Patient Days
2,517
2,670
2,292
2.247
Admissions
1 .158
848
848
830
Newborn Days
321
251
249
244
- Outpatient Days
8 714
8 795
8,742
9,17,4
9
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179
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
MIS system; 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.
Goal
To continue to provide the very best, cost effective data processing services to the borough, KIBSD, and KIH.
To continue to use all standard available resources to ensure user satisfaction while investigating innovations to increase
productivity.
To optimize the borough's management information systems through the use of computer resources where applicable.
To increase productivity through team work, sharing information, and pooling resources.
Objectives for 1995 -1996
Increase user satisfaction with the IBM AS /400 host computer system.
Reduce overall microcomputer costs by standardizing software and sharing resources.
Increase end user's satisfaction of daily operations of personal computers (PC) with ongoing training that would increase working
knowledge of PCs.
Train PC operators to use borough -wide E -mail system.
Implement MAC School Software Application in the schools and interface MAC Schools with the borough's host computer system.
Design, install , manage, and train PC operators to use on -line FAX system.
Restructure the Data Processing Department. Change job descriptions and job titles to reflect the duties that are actually
performed.
Run fiber optic cable between the borough building and mental health offices. Move the PBX switch located at mental health to
North Star School.
Fiscal Year 19% Equipment Purchases
High capacity laser printer $25,000
File server for the domain server $13,000
Three -year maintenance contract on IBM AS /400 561,700
9337 drives with RAID technology 538,500
Previous Year's Accomplishments
Facilitated the move of the Mental Health Center to new offices. Designed and installed communications cabling along with
locating LAN and E -mail servers in Mental Health offices.
Interfaced Mental Health's LAN system to the borough's host computer system. Added two new Mental Health PC operators
to the borough WAN ode Area Network).
Added three new hospital PC operators to the hospital LAN and to the borough's WAN. This is a total of five new PC operators
added to the borough's WAN.
Established MAC schools connection to the borough's host computer system.
Developed, implemented, and managed a complete employee computer training program.
Contracted and managed installation of new state- of-the -art PBX telephone system for use by the borough and school district.
Designed, implemented, and managed a new E -mail system on the borough's LAN and WAN.
Data Processing saved the borough $131,000 in labor costs over the last three years.
$123,000 Elimination of telephone console operator position
R,QOfl Unattended cartridge tape drive
5131,000 Total savings for last three years
J
180
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181
EXPENDITURES
F. Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F. Y. 1995
BUDGET
F.Y. 1995
ACTUAL
APPROVED
F. Y. 1996
BUDGET
Personnel Services
$242,350
$288,681
$284,576
$269
$314,550
Fringe Benefits
67,080
84,216
98,280
86,602
100,190
Contracted Services
10,000
0
0
0
0
Support Goods & Services
76,395
91,691
122,604
119,821
131,700
Capital Outlay
32,600
0
0
0
0
Allocated to Projects
150,000)
0
0
0
0
Depreciation
0
134,707
130,000
140,417
145,000
TOTAL
$278,425
$599,295
$635,460
$616,230
$691,440
PERSONNEL
Number of Employees
Position
F.Y. 1993
F.Y. 1994
F.Y. 1995
F.Y. 1996
Data Processing Manager
1
1
1
1
Programmer/Analyst
1
1
1
1
Programmer
1
1
1
1
Operations Supervisor
0
0
1
1
Computer Operator lI
1
1
0
0
PC Technician
1
1
2
2
TOTAL
5
5
6
6
PERFORMANCE INDICATORS
F.Y. 1993
ACTUAL
F.Y. 1994
ACTUAL
F.Y. 1995
ESTIMATED
F. Y. 1996
PROJECTED
Devices
190
190
195
201
Users
84
84
89
95
Communications Lines
Local
16
16
16
16
Remote
7
7
9
9
TOTAL LINES
23
23
25
25
Local Area Networks
0
3
3
8
Token Ring Users
10
67
70
82
Work Requests
PC Technicians
136
115
277
300
Operations
49
24
32
15
Programming
205
134
105
1-48
TOTAL
390
273
414
__ 4i3
181
APPENDIX
1
n
1995 - 1996 RECOMMENDED BOROUGH BUDGET
APPENDIX A
PERSONNEL SUMMARY
1
1
183
1991
Approved
1992
Approved
1993
Approved
1994
Approved
1995
Approved
1996
Approved
- Borough Clerk
3
3
3
3
3
3.25
Mayor
3
2
2
2
2
3
Assessor
4
4
4
4
4
4
En meerin /Facilities
3
4
4
4
4
5
Data Services
4
4
4
6
6
6
General Administration
4
1
1.5
1
1
1
Community Development
5
6
6
6
6
6
Finance
5
5
7
8
8
8
Mental Health
28
24
23
21.5
22.5
22
Day Care
0
1
1
1
1
.5
Baler 1
5 1
5
5
5
5
5
183
SCHEDULE H
CLASS TITLES AND PAY RANGES
CLASS TITLE PAY RANGE
A. Mayor's Department
184
Borough Mayor
Contract
Resource Management Officer
20.5
Economic Development Director
19.5
Administrative Assistant
12.5
Personnel Assistant
12.5
B.
Administrative Support Services
Administrative Assistant
12.5
Secretary III
10.0
Secretary II
8.0
Secretary I
7.0
C.
Assessing Department
Assessor
24.0
Appraiser
19.5
Assessment Clerk II
11.0
Assessment Clerk I
9.5
D.
Clerk's Office
Borough Clerk
Contract
Deputy Borough Clerk
12.5
Records Coordinator
11.0
E.
Community Development Department
Community Development Director
24.0
Associate Planner /LRP
20.5
Associate Planner /Enforcement
20.5
Assistant Planner
15.5
Draftsman/Technician
15.0
F.
Data Processing Manager
Data Processing Manager
23.0
Programmer /Analyst
20.5
Programmer
18.5
Operations Supervisor
17.5
Systems Operator II
13.0
Systems Operator I
10.5
184
i
G. Engineering & Facilities Department
Engineering & Facilities Director 24.5
Environmental Engineer 22.5
Civil Engineer I 17.0
Construction Inspector/ Architect Engineer 20.5
Baler /Landfill Supervisor 19.0
Baler Operator 11 16.0
Baler Operator I 14.5
H. Finance Department
Finance Officer
24.5
Accountant
20.5
Accounting Technician
15.0
Accounting Clerk
11.0
Clerk/Cashier
10.0
I. Mental Health Center
Director
25.5
Assistant Director
24.5
Rehabilitation Director
24.5
Clinician 111
23.0
Clinician H
20.0
Staff Assistant
17.5
Case Manager
15.5
Employment Training Specialist
13.5
Program Coordinator
12.5
Secretary 111
10.0
Rehabilitation Technician
9.0
Secretary U
8.0
Job Coach
8
Rehabilitation Aide
7.0
K. Bayside Fire Department
Fire Chief 22.5
185
KODIAK ISLAND BOROUGH
SALARY SCHEDULE
(Yearly Salary)
Grade
Step A
Ste{ -H
Step C
Step D
StepE
StepE
Step G
Step H
Sri
Step!
Stepls
7.0
23,962
24,565
25,189
25,813
26,458
27,123
27,810
28,496
29,203
29,931
30,680
7.5
24,565
25,189
25,813
26,458
27,123
27,810
28,496
29,203
29,931
30,680
31,450
8.0
25,189
25,813
26,458
27,123
27,810
28,496
29,203
29,931
30,680
31,450
32,240
8.5
25,813
26,458
27,123
27,810
28,496
29,203
29,931
30,680
31,450
32,240
33.051
9.0
26,458
27,123
27,810
28,496
29,203
29,931
30,680
31,450
32,240
33.051
33.883
9.5
27,123
27,810
28,496
29,203
29,931
30,680
31,450
32,240
33,051
33,883
34,736
10.0
27,810
28,496
29,203
29,931
30,680
31,450
32,240
33,051
33,883
34,736
35,610
10.5
28,496
29,203
29,931
30,680
31,450
32,240
33,051
33,883
34,736
35,610
36,504
11.0
29,203
29,931
30,680
31,450
32,240
33,051
33,883
34,736
35,610
36,504
37,419
11.5
29,931
30,680
31,450
32,240
33,051
33,883
34,736
35,610
36,504
37,419
38,355
12.0
30,680
31,450
32,240
33,051
33,883
34,736
35,610
36,504
37,419
38,355
39,312
12.5
31,450
32,240
33,051
33,883
34,736
35,610
36,504
37,419
38,355
39,312
40,290
13.0
32,240
33,051
33,883
34,736
35,610
36,504
37,419
38,355
39,312
40,290
41,288
13.5
33,051
33,883
34,736
35,610
36,504
37,419
38,355
39,312
40,290
41,288
42.328
14.0
33,883
34,736
35,610
36,504
37,419
38,355
39,312
40.290
41,288
42.328
43.389
14.5
34,736
35,610
36,504
37,419
38,355
39,312
40,290
41,288
42,328
43,389
44,470
15.0
35,610
36,504
37,419
38,355
39,312
40,290
41,288
42,328
43,389
44,470
45,573
15.5
36,504
37,419
38,355
39,312
40,290
41,288
42,328
43,389
44,470
45,573
46,717
16.0
37,419
38,355
39,312
40,290
41,288
42,328
43,389
44,470
45,573
46,717
47,882
16.5
38,355
39,312
40,290
41,288
42,328
43,389
44,470
45,573
46,717
47,882
49.088
17.0
39,312
40,290
41,288
42,328
43,389
44,470
45,573
46,717
47,882
49,088
50,315
17.5
40,290
41,288
42,328
43,389
44,470
45,573
46,717
47,882
49,088
50,315
51,563
18.0
41,288
42,328
43,389
44,470
45,573
46,717
47,882
49,088
50,315
51,563
52.853
18.5
42,328
43,389
44,470
45,573
46,717
47,882
49,088
50,315
51,563
52,853
54,184
19.0
43,389
44,470
45,573
46,717
47,882
49,088
50.315
51,563
52,853
54,184
55.536
19.5
44,470
45,573
46,717
47,882
49,088
50,315
51,563
52,853
54,184
55,536
56,930
20.0
45,573
46,717
48,882
49,088
50,315
51,563
52,853
54,184
55,536
56,930
58,344
20.5
46,717
47,882
49,088
50,315
51,563
52,853
54,184
55.536
56,930
58,344
59,800
21.0
47,882
49,088
50,315
51,563
52,853
54,184
55,536
56,930
58,344
59,800
61,298
21.5
49,088
50,315
51,563
52,853
54,184
55,536
56,930
58,344
59,800
61,298
62,837
22.0
50,315
51,563
52,853
54,184
55,536
56,930
58,344
59,800
61,298
62,837
64,418
22.5
51,563
52,853
54,184
55,536
56,930
58,344
59,800
61,298
62,837
64,418
66.019
23.0
52,853
54,184
55,536
56,930
58,344
59,800
61,298
62,837
64,418
66,019
67.662
23.5
54,184
55,536
56,930
58,344
59,800
61,298
62,837
64,418
66,019
67,662
69.347
24.0
55,536
56,930
58,344
59,800
61,298
62,837
64,418
66,019
67,662
69,347
71,074
24.5
56,930
58,344
59,800
61,298
62,837
64,418
66,019
67,662
69,347
71,074
75,842
25.0
58,344
59,800
61,298
62,837
64,418
66,019
67,662
69,347
71,074
72,842
74,672
25.5
59,800
61,298
62,837
64,418
66,019
67,662
69,347
71,0074
72,842
74,672
76,544
26.0
61,298
62,837
64,418
66,019
67,662
69,347
71,074
72,842
74,672
76,544
78,458
26.5
62,837
64,418
66,019
67,662
69,347
71,074
72,842
74,672
76,544
78,458
80.413
27.0
64,418
66,019
67,662
69,347
71,074
72,842
74,672
76,544
78,458
80,413
82.430
27.5
66,019
67,662
69,347
71,074
72,842
74,672
76,544
78,458
80,413
82,430
84.440
28.0
67,662
69,347
71,074
72,842
74,672
76,544
78,458
80,413
82,430
84,490
86.611
186
1
G. Monashka Bay Road Sery Dist 1.50 mills
H. Road Service District #1 1.75 mill
I. Woodland Acres St Light Dist .75 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 FIRST DAY OF JUNE, 1995
KODIAK ISLAND BOROUGH
Jer M. Selby, Bo
`
Mary A. Monroe, Presiding Officer
ATTEST:
Donna F. Smith, CIVIC, Borough Clerk
1
Kodiak Island Borough, Alaska Ordinance No. 95• 10,
Page 6 of
D. Capital Project Funds (Revenues and Expenditures)
1. Borough Projects, Various (410)
$8,660,636
2. School Bonds Various (420)
$10,511,000
3. Hospital Bonds (425)
$12,780,000
4. State Capital Grants (430)
$1,383,857
5. Building Major Maintenance (440)
$2,930,000
E. Enterprise Funds (Revenues and Expenditures)
1. Water Fund (510)
$554,400
2. Sewer Fund (520)
$701,275
3. Sanitary Landfill (530)
$2,171,885
4. Hospital (540) Revenues
$8,988,212
5. Utility Improvements (550)
$500,000
F. Internal Service Funds (Revenues and Expenditures)
1. Data Processing
$691,440
TOTAL ALL FUNDS
$66,608,906
Section 4. Tax vv- A tax for the amount specified in the form of a mill levy is
hereby levied for the calendar year 1995, to be used for the purposes as specified in
the Budget for the Fiscal Year 1996 of the Kodiak Island Borough commencing on the
first day of July 1995 and ending on the thirtieth day of
June 1996 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 Sery Dist
2.00 mills
D. Womens Bay Fire Dist
1.25 mills
E. Bayview Road Service Area
1.00 mill
F. Fire Protection Area #1
1.50 mills
Kodiak Island Borough, Alaska
Ordinance No. 95 -10
Page 5 of 6
Education, Culture and Recreation 1.9%
Contributions 163,300
Transfers & Contribution 1
Other Operating Transfers 9,000
Total General Fund Expenditures
B. Special Revenue Funds (Revenues and Expenditures)
1. Mental Health Center (200)
2. Day Care Activity (205)
3. Land Sales Fund (210)
C.
4. Buildings and Grounds Fund (220)
5. Coastal Management (230)
6. Womens Bay Road Service District (240)
7. Road Service Dist #1 (242)
8. Service Dist #2 (243)
9. Monashka Bay Road Dist (244)
10. Bayview Road Service Dist (246)
11. Fire Protection Area #1 (250)
12. Womens Bay Fire Dist (252)
13. Woodland Acres St Light Dist (260)
Debt Service Funds (Revenues and Expenditures)
1. Debt Service (300)
2. Debt Service - Other (310)
163,300
$ 1,706,550
$308,652
$630,520
$493,070
$20,000
$106,624
$339,000
$500
$21,360
$5,310
$328,800
$53,88
$10,950
$3,954,980
$9,000
Kodiak Island Borough, Alaska Ordinance No. 95 -10
Page 4 of 6
Support Services
82,220
Capital Outlay
500
Facilities /Engineering 4
0% 0
Personnel Services
197,060
Fringe Benefits
69,100
Professional Services
15,000
Support Services
71,440
Capital Outlay
2,000
Allocated to Projects
(354,600)
Community Development 6
5.0% 441,250
Personnel Services
303,880
Fringe Benefits
100,140
Professional Services
1,500
Support Services
71,230
Allocated to Projects
(35,500)
Building Inspections
.9% 82,080
Contracted Services
75,000
Support Goods and Services
7,080
Economic Development
1.1% 101,000
Professional Services
45,000
Contributions
56,000
General Administration 1
3.6% 320,190
Personal Services
40,400
Fringe Benefits
1 1, 710
Audit Expense
132,000
Support Services
136,080
Emergency Preparedness
.1% 5,300
Support Services
5,300
Education Support
53.3% 4,695,590
Audit Expense
26,000
Support Goods & Services
45,000
Operating Transfers
4,695,590
Health & Sanitation
15.1% 1,327,870
Contracted Services
225,450
Contributions
181,200
Operating Transfers
921,220
Kodiak Island Borough, Alaska Ordinance No. 95 -10
Page 3 of 6
Payment in lieu of tax
5.6
497,200
Severance Tax
8.5
749,250
Penalties & Interest on Tax
1.4
120,000
Licenses and Permits
.7
59,300
Intergovernmental
17.8
1,568,500
Investment Earnings
4.8
420,000
Operating Transfers & Other
.5
46,020
Use of Fund Balance
9-5
840,980
Total General Fund Revenues
100.00%
$8.812 -000
FXPFNQITLIRES ET-E
Legislative
1.4
120,020
Personnel Services
16,800
Fringe Benefits
1,620
Lobbyist
45,000
Support Services
53,600
Mayor 2
2.2%
197,250
Personnel Services
115,580
Fringe Benefits
38,010
Support Services
43,660
Clerk 3
3.2%
277,680
Personnel Services
134,400
Fringe Benefits
49,520
Support Services
90,760
Capital Outlay
3,000
Legal Services
1.8%
161,000
Cost of Litigation
130,000
Support Services
31,000
Finance 8
6.5%
572,890
Personnel Services
372,240
Fringe Benefits
120,820
Support Services
229,330
Allocated to Projects
(155,000)
Capital Outlay
5,500
Assessing 4
3.8%
337,580
Personnel Services
192,190
Fringe Benefits
62,670
Kodiak Island Borough, Alaska
Ordinance No. 95 -10
Page 2 of 6
ss to
SS "
Projected Assessed Value
700,000,000
400,000,000
200,00000
100,000,000
Is]
Years 1986 through 1995 are actual numbers, 1996 through 2000 are projections
1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000
L� l'tr l
zS6'£ l 8bL'f
SLS'S Sb� S t S£S'S l S£S'S l 8SS'S l SLS S l
—CL 99L'S l 6L9'S l
GLOSSARY
1
C
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 by 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 it 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 tern used to refer 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 FUNDS - 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 M each and having a useful -life of more than one year and are not consumed through use are defined as
capital items.
CAPITAL PROJECTS - Projects that purchase or construct fixed asses. Typically, a capital project encompasses a purchase
of land and/or the construction of a building or facility.
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:
fir (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
197
i
I
finance - related legal and contractual provisions, required supplementary information, extensive introductory material, and
detailed statistical sections.
CONTINGENCY - Those funds included in the budget for the purpose of providing a means to cover minor unexpected costs
during the budget year.
CONTRACTUAL SERVICES - Items of expenditure from services the borough receives primarily from an outside company.
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.
all
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 I
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 as 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 individuals, 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 - today
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 PRINCIPLES (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 only broad guidelines of general applications, but also detailed practices and procedures. GAAP provide a standard
by which to measure financial presentations.
GOVERNMENTAL 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 fund. Under
current GAAP, there are four governmental fund types: general, special revenue, debt service, and capital projects. I
198 1
INTERFUND TRANSFERS - Amounts transferred from one fund to another fund. This includes reimbursements, residual equity
transfers, and operating transfers.
INTERGOVERNMENTAL REVENUES - Revenues from other governments in the form of grants, entitlements, shared
revenues, or payments in lieu of taxes.
' INVESTMENT - Securities held for the production of income in the form of interest in compliance with the policies set out by
the borough's Code of Ordinances.
LAPSE - As applied to appropriations, the automatic termination of an appropriation. Except for indeterminate appropriations
and continuing appropriations, an appropriation is made for a certain period of time.
LEVY - To impose taxes, special assessments, or service charges for the support of government activities. Also used to denote
the total amount of taxes, special assessments, or service charges imposed by a government.
LIABILITIES - Debt or other legal obligations arising from present obligations of a particular entity, to transfer assets or provide
' services to other entities in the future as a result of past transactions or events.
MEASUREMENT FOCUS - The accounting convention that determines (1) which assets and which liabilities are included on
a government's balance sheet and where they are reported, and (2) whether an operating statement presents information on the flow
of financial resources (revenues and expenditures) or information on the flow of economic resources (revenue and expenses).
MILL - A measure of the rate of property taxation, representing one one - thousandth of a dollar of assessed value.
MILLAGE RATE - The tax rate on property, based on mill(s). A rate of 1 mill applied to a taxable value of $100,000 would
yield $100 in tax.
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 collectible 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 higher 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 it 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,
financialintenlepen deny, selection of governing authority, designation of management, ability to significantly influence operations
and accountability for fiscal matters.
199
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 nun (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 maximiz (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 the 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 matter
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 the 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 earning of an enterprise or internal service fund.
REVENUE - Increases in the net current assets of a governmental fund 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 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 $.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 t
and real properties.
TAX ROLL - The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll and '
the assessment roll are combined, but even in these cases the two can be distinguished.
200 1