1994 Annual Operating Budget BookKODIAK ISLAND BOROUGH
PROPOSED BUDGET
FOR
FISCAL YEAR ENDING JUNE 30, 1994
AS SUBMITTED BY:
JEROME M. SELBY
BOROUGH MAYOR
ON MAY 6, 1993
AND AS AMENDED BY THE KODIAK ISLAND BOROUGH
AND ADOPTED ON JUNE 10, 1993
KODIAK ISLAND BOROUGH ASSEMBLY
JACK L. MC FARLAND, PRESIDING OFFICER
GORDON J. GOULD, DEPUTY PRESIDING OFFICER
ALAN AUSTERMAN
BETTY J. FITZJEARL
SUZANNE HANCOCK
MICHAEL R. MILLIGAN
MARY A. MONROE
TABLE OF CONTENTS
3
PAGE
BOROUGH MAYOR MESSAGE
8
BUDGET CALENDAR
12
FINANCIAL SUMMARIES
Fund Structure
14
Operating Position - All Funds
15
Fiscal Poicy
16
Revenue Description
21
Adopted Tax Structure
23
Fifteen -Year Analysis of Tax Rate and Levy
24
Raw Fish Tax Previous Ten Years
26
Various Agencies Funding
27
GENERAL FUND
General Fund Balance - Previous Ten Years
2
Changes in General Fund Balance
29
General Fund Revenues
30
General Fund Expenditures by Function
31
General Fund Summary
32
Expenditures
34
Assembly
36
Mayor's Office
38
Clerk's Office
40
Legal Services
42
Finance Department
44
Assessing Department
46
Engineering /Facilities Department
48
Community Development Department
50
Building Inspections
52
Economic Development Department
54
General Administration
56
Emergency Preparedness
58
Education Support
60
Health & Sanitation
62
Culture & Recreation
64
Transfers
66
SPECIAL REVENUE FUNDS
Budget Recap
70
Mental Health Summary
72
Mental Health Center
74
Community Support Program (CSP)
76
Day Care Ass ;Stine Program
78
Land Sales
80
3
Building anad Grounds Funds
Borough Building
K.I.B. Apartments
School Buildings
Parks- Operation & Maintenance
Coastal Management
Womens Bay Road Service District
Road Service District Number 1
Road Service District Number 2
Monashka Bay Road Servvice District
Bayview Road Service District
Woodland cr3s Street Light Service District
Bayside Fire Department
Womens Bay Fire Department
DEBT SERVICE FUNDS
Schedule of Bonded Indebtedness
Debt Service - Schools
Debt Service -Other
CAPITAL PROJECTS FUNDS
Borough Capital projects
School Bonds Capital Projects
State Capital Grants
Utility Capital Projects
ENTERPRISE FUNDS
Water Fund
Sewer Fund
Waste Collection & Disposal
APPENDIX
Class Titles and Pay Ranges
Organizational Chart
Salary Schedule
Ordinance No. 93 -10
GLOSSARY
Budget Glossary
82
84
86
88
90
92
94
96
98
100
102
104
106
108
111
112
114
117
150
154
178
180
182
184
189
190.5
192
195
203
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I Fiscal Year 1994 Budget At A Glance
We are predicting a decline of $125,000 in state municipal assistance and state revenue sharing.
' Building permit fees are being raised to the national standard which is an increase in the Kodiak Island Borough
of approximately 330%. This should increase building permit revenues $33,000.
Due to the decline in interest rates, interest earnings in the general fund are expected to be down $40,000 from
' FY93.
The borough is going to transfer $100,000 to the hospital for their capital needs.
' Building inspection expenditures are budgeted to increase $10,000 in FY94.
' Building insurance should decrease $25,000 in FY94.
Health insurance increases are adding an additional $18,000 to the FY94 budget.
For FY94, the borough is going to account for the data processing department as an internal service fund.
'
Accordingly, $50 000 is being added for g y� g computer system depreciation. Also, $10,000 is being added for copy
machine depreciation.
An additional accountant is being added to the finance department at a cost of $63,000.
A new PC Technician is being added to the data processing department at a cost of $44,600.
We are increasing our donation for ambulance services $86,800.
We are decreasing our contribution to the city library by $57,000.
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GOVERNMENT FINANCE OFFICERS ASSOCIATION
�
D istinguished
1 Budget Presentation
i Award
PRESENTED To
Kodiak Island Borough,
Alaska
For the Fiscal Year Beginning
July 1, 1992
President Executive Director a
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished
Budget Presentation Award to the Kodiak Island Borough for its annual budget for the fiscal years beginning
July 1, 1990, 1991, and 1992.
In order to receive this award, a governmental unit must publish a budget document that meets program criteria as
a policy document, as an operating guide, as a financial plan, and as a communications medium.
The award is valid for a period of one year only. We believe our current budget continues to conform to program
requirements, and we are submitting it to GFOA to determine its eligibility for the fiscal year 1994 award.
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August 20,1993 KODIAK ISLAND BOROUGH
Fiscal Year 1994
BUDGET LETTER OF TRANSMITTAL
June 4, 1993
Honorable Assembly Members
Kodiak Island Borough
Kodiak, Alaska 99615
Honorable Assembly Members,
no
we
Transmitted herewith is the fiscal year 1994 budget document for the Kodiak Island Borough. This budget we
is submitted according to Borough Code Section 3.08.030 and State Statute, and includes the goals and objectives
for fiscal year 1994.
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 increase of
$300,000 in direct and indirect support over last year's budget for the Kodiak Island Borough School District is the
single most significant item in this 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
over 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. The increase was partially mitigated by a reduced list of revenue for fiscal year 1993.
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 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 seventy
(70) plus clients per clinician at the center.
The Assembly has indicated that completion of an updated comprehensive plan for the Kodiak Island Ono
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 years 1994 -95.
The policy decision made three 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 �"
to
the landfill permit for several years has been submitted and we anticipate 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 was
initiated this last year and will yield additional information for improved waste management.
The significant losses at the Kodiak Island Hospital for the previous two years seems to have been reversed
by the implementation of a number of changes in financial management and two rate increases approved by the
V Assembly during the last year. The hospital staff has implemented a process to monitor costs closely, which will
identify the need for cost reduction and rate increases.
Tax Rate and Financial Analysis
This budget maintains the General Fund mill rate at 5.5 mills. In spite of reduced state funding, we have
been able to hold the mill rate considerably lower than the 6 to 7 mill levy of the late 70's and early 80's. The mill
rate did not need to be raised due to the adoption of a severance tax in FY92. This severance tax is based mainly
on the removal of timber and fish from the borough, and last year's revenue exceeded $700,000. Next year we
are projecting $750,000.
The total proposed General Fund budget for FY94 calls for expenditures and transfers of $7,194,710. The
borough is anticipating adequate revenue to support these expenditures and transfers. Revenue is budgeted at
$7,194,710 for fiscal year 1994. Revenue is estimated at $7,026,537 for fiscal year 1993 and was actually
$7,180,335 in fiscal year 1992. We are projecting that our fund balance will remain at approximately 2 million
dollars at the end of fiscal year 1994, essentially the same as it is now.
i General Fund revenues are budgeted at $3,884,310 (54 %) from property taxes, $750,000 (l0 %) from
severance taxes, $96,300 (1%) from licenses and permits, $2,078,000 (29 %) from intergovernmental sources,
$250,000 (3.5 %) from interest earnings, and $136,100 (1.9 %) from miscellaneous revenues.
General Fund expenditures and transfers are budgeted as $1,854,330 (26 %) for general government,
$98,350 (1%) for public safety, $3,626,000 (50 %) for education, $128,200 (2 %) for culture and recreation,
$752,250 (10 %) for health and welfare, $320,240 (4 %) for assessing, and $415,340 (6 %) for community
development.
Property assessments have increased from last year due to a consistent pattern of reappraisals and the
standardization and increased quality of both the real and personal property rolls. The taxable value of real and
personal proerty for fiscal year 1994 is $613,078,000 versus $577,204,000 for fiscal year 1993, an increase of
$35,874,000, or 6 %. Of the total increase, 15 % is attributed to new constructions and additions, and about 85 %
is derived from the reappraisals of existing land, improvements, and personal property.
Looking Ahead
The borough faces many challenges for FY94. With the 1 mill increase and adoption of the severance tax
in 1992, we have reversed the steady decline of the General Fund Balance. 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. The mill rate
increase for FY92 was mainly to make up for a decrease in state aid for education.
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 goverrunent employees.
no
Budget Document Organization
For fiscal years 1991, 1992,and 1993, 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 fiscal years 1991, 1992, and 1993. Several comments were provided on how 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 we
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 Kinney, Finance Secretary for their assistance in the
preparation of this document. I also wish to thank each member of the Assembly for your interest and support in
adopting legislation which allows staff to conduct the financial affairs of the Kodiak Island Borough in a progressive
and responsible manner.
Conclusion
0
The requested appropriations have not been established arbitrarily. During the months of February and
March, budget sessions were conducted with all departments and agencies. Since then, several budget work sessions
have been held with the Assembly. As usual, this process was difficult due to the unavailability of state revenue
projections until after the legislative session ended in May. My staff and I stand ready to work with you in the
upcoming year to carry out the 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.
r
Respectfully Submitted,
KODIAK ISLAND BOROUGH
.fume M. Selby
Borough Mayor
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NORTON SOUND
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KODIAK
ISLAND
BOROUGH
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ARCTIC OCEAN
BARROW
I') A PRUDHOE BAY
NORTH PACIFIC OCEAN
CANADA
KODIAK ISLAND BOROUGH
Budget Calendar
FISCAL YEAR 1994
The following activity is outlined as essential for the orderly formulation of the 1994 Borough Budget (July 1,
1993 through June 30, 1994).
DATE
ITEM
BY
Jan. 8, 1993
Budget preparation message
Mayor
Jan. 8
Distribution of budget work sheets to aid departments in submitting
Finance Officer
their requests
Jan. 6
Distribution of forms to solicit input from villages
Mayor
Jan. 6
Distribution of forms to gather input from autonomous not - for - profit
Mayor
organizations
Feb. 5
Final day for departmental budget requests to be returned to Mayor
Department Heads
(via Finance Officer)
Feb. 12
Due date for public and not - for - profit organizations budget requests
Mayor
Feb. 12
Revenue forecasts (all funds)
Finance Officer
Feb. - Mar.
Work sessions to resolve or justify differences of department
Mayor, Finance Officer,
budgets
Department Heads
March 18
Receipt of School District budget (per Section 3.08.030, Par. B of
School District
the Code)
March 31
Receipt of Service District budget (section 4.20.030)
Service District
April 1
Mayor's Annual Budget Message
Mayor
April 16
Prior to the April 30 submission of proposed budget and budget
Mayor, Finance Officer
message to Assembly in a work session (per Section 3.08.030 A of
the code)
April 16
Borough Assembly adopts local appropriation ordinance (submit to
Assembly
the Clerk by April 9)
Apr 8 - May 20
Assembly department review
Finance, Assembly
May 6
Introduction of Budget Ordinance
Mayor, Department
Heads
May 26
Publication of hearing
Clerk
June 10
Public hearing and adoption of budget (as required by Section
Assembly
3.08.050 of the code)
July 1
Budget execution
All Concerned
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THE BUDGET PROCESS
tan 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
submitting 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.
At this time, the departments' requests are entered into the computer. This includes line item monetary requests,
and departments must also submit 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.
By the third week in February, the finance officer has prepared a revenue forecast for all funds and enters
it into the computer.
During February and March, work sessions are held between the mayor, finance officer, and department
heads to resolve or justify the departmental budgets. Any changes in the budget are then entered into the computer.
IW„ 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.
to The mayor presents his annual budget message during the first week of April. Prior to April 30, the
proposed budget and capital program must be presented to the borough assembly in a work session. This is 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 y ear. The borough clerk posts the notices of this public hearing.
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The budget shall be adopted by a favorable vote of at least a majority of all members of the assembly not
later than June 10 through the adoption of an ordinance setting forth the appropriation levels and the millage rate.
The borough mayor may veto the ordinance, but his veto may be overridden by two- thirds of all the votes to which
the assembly is entitled on the question.
If the assembly does not adopt the budget by June 10, the budget, as presented by the mayor, shall be
deemed to have been finally adopted, per Section 3.08.060 of the code.
Amendments to the budget can occur anytime during the fiscal year through the borough assembly or
administrative action. Generally, the following actions are required at the level of the particular change.
1. All new appropriations are authorized by an appropriation ordinance that amends the annual budget
ordinance.
2. A resolution of the borough assembly is required to move (appropriate) amounts between
' departments and projects.
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1
FUND STRUCTURE
The borough accounts are organized on the basis of funds and account groups, each of which is considered
a separate accounting entity. Operations of each fund are accounted for with a separate set of self- balancing ,
accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate.
Borough resources are allocated to and accounted for in individual funds based upon the purposes for which they
are to be spent and the means by which spending activities are controlled. The various funds in this report are
grouped into five generic fund types and two broad fund categories.
Governmental Fund Types
General Fund - The General Fund is the operating fund of the borough and is used to account for all financial r
resources, except those required to be accounted for in another fund.
Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources WA
(other than major capital projects) that are legally restricted to expenditures for specific purposes.
Debt Service Funds - The Debt Service Funds are used to account for the accumulation of, resources for, and the
payment of general long -term debt principal, interest, and related costs.
Capital Projects Funds - Capital Projects Funds are used to account for financial resources to be used for acquisition
or construction of major capital facilities and equipment.
Proprietary Fund Type
Enterprise Funds - Enterprise Funds are used to account for operations (a) that are financed and operated in a —"
manner similar to private business enterprises where the intent of the governing body is that the costs (expenses,
including depreciation) of providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges, or (b) where the governing body has decided that periodic determination •+
of revenues earned, expenses incurred, and /or net income is appropriate for capital maintenance, public policy,
management control, accountability, or other purposes.
Internal Service Funds - Internal Service Funds are used to account for goods or services provided to one
department or agency by another department within the government entity on a cost reimbursement basis. A cost
reimbursement basis implies that the government intends to recover full costs of goods and services, including
depreciation on fixed assets. ` o
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M M M M M M r M M r M M M M M M M M M
1993 -94 OPERATING POSITION
OPERATING FUNDS
BASED ON ADOPTED BUDGET
GENERAL
FUND
SPECIAL
REVENUE
FUNDS
DEBT
SERVICE
FUNDS
CAPITAL
PROJECTS
FUNDS
PROPRIETARY
FUNDS
TOTAL
(MEMORANDUM
ONLY)
Estimated Beginning
Fund Balance
$ 2,055,339
$ 1,992,882
$ 6,098,493
$ 5,002,643
$ 402,939
$ 15,552,296
Revenues
7,194,710
3,002,456
2,230,000
18, 202,342
2,751,720
33,381,228
Transfers in
0
393,000
9,000
0
250,000
652,000
Total Available Funds
9,250,049
5,388,338
8,337,493
23,204,985
3,404,659
49,585,524
Expenditures
3,280,710
3,719,566
3,708,540
15,429,363
3,001,720
28,139,899
Transfers O ut
3,914,000
321,370
834,000
0
0
5,069,370
Total Use of Funds
7,194,710
4,040,936
3,542,540
15,429,363
3,001,720
33,209,269
Estimated Funds
Available 6/30/94
$ 2,055,339
$ 1,347,402
$ 4,794,953
$ 7,775,622
$ 402,939
$ 16,376,255
15
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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 aw
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:
as
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
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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. no
The borough's goal is to pay for all recurring expenditures with recurring revenues and to use non-
recurring revenues for non - recurring expenditures. r
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
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The size and distribution of staff will be a prime concern. The assembly will seek to limit staff
increases to areas where approved program growth and support absolutely requires additional staff
and to reduce staff where this can be done without adversely affecting approved service levels.
16
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Capital Construction
Emphasis will be placed upon continued reliance on a viable level of paydown capital construction
to fulfill needs in an assembly approved comprehensive capital improvements program.
Program Expansions
Proposed expansion to existing programs and services must be submitted as budgetary increments
requiring detailed justification. Every proposed program or service expansion will be scrutinized
on the basis of its relationship to the health, safety, and welfare of the community.
New Programs
The borough will remain current in payments to the retirement system.
The borough will develop and annually update a long range (3 -5 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 5 years. (Trends such as revenues and expenditures
' per capital and adjusted for inflation, liquidity, or operating deficits.) Where possible, trend
indicators will be developed and tracked for specific elements of the borough's fiscal policy.
2. Debt Policies
The borough will not fund current operations from the proceeds of borrowed funds.
1 The borough will confine long -term borrowing to funding of capital improvements or projects that cannot be finan,�.,J
from current revenues.
17
New programs or services must also be submitted as budgetary increments requiring detailed
justification. New programs or services will be evaluated on the same basis as program expansion
plus an analysis of long term fiscal impacts.
Existing Service Costs
The justification for base budget programs costs will be a major factor during budget review.
Administrative Costs
In all program areas, administrative overhead costs should be kept to an absolute minimum.
Functions of all departments and agencies should be reviewed in an effort toward reducing
duplicate activities within the borough government and the autonomous and semi- autonomous
agencies which receive appropriations from the borough.
The budget will provide for adequate maintenance of capital plant and equipment and for its
orderly replacement.
The administration will maintain budgetary controls at the character level within each
organizational unit. (Characters are broad classifications of expenditures: fringe benefits,
contractual services.)
The preparation and distribution of monthly budget status reports, interim financial statements, and
,.
annual financial reports is required.
The borough will remain current in payments to the retirement system.
The borough will develop and annually update a long range (3 -5 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 5 years. (Trends such as revenues and expenditures
' per capital and adjusted for inflation, liquidity, or operating deficits.) Where possible, trend
indicators will be developed and tracked for specific elements of the borough's fiscal policy.
2. Debt Policies
The borough will not fund current operations from the proceeds of borrowed funds.
1 The borough will confine long -term borrowing to funding of capital improvements or projects that cannot be finan,�.,J
from current revenues.
17
1
When the borough finances capital projects by issuing bonds, it will repay the debt within a period not to exceed the I
expected useful life of the project.
Target debt ratios will be annually calculated and included in the review of financial trends.
r
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 %.
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The borough should routinely identify governmental aid funding possibilities. However, before applying for and
accepting intergovernmental aide, the borough will assess the merits of a particular program as if it were funded with
local tax dollars. Local tax dollars will not be used to make up for losses of intergovernmental aid without first
reviewing the program and its merits as a budgetary increment.
4. Investment Policies
The borough will maintain an investment policy based on the Government Finance Officers Association (GFOA) model ...
investment policy.
The borough will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections, 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.
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5.
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6.
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7.
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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 minimize future
maintenance and replacement costs.
The borough will identify the "full - life" estimated cost and potential funding source for each capital project proposal
before it is submitted to the assembly for approval.
The borough will determine the total cost for each potential financing method for capital project proposals.
The borough will identify the cash flow needs for all new projects and determine which financing method best meets
the cash flow needs of the project.
Reserve Policies
The borough will maintain a fund balance designation for fiscal cash liquidity purposes; i.e. fiscal reserve that will
provide sufficient cash flow to minimize the potential of short term tax anticipation borrowing.
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
19
4w
The borough will maintain sufficient self - insurance reserves, as established by professional judgment, based on the
funding techniques utilized and the recorded losses. w
am
n
.w
iT
r.
r�
I REVENUE SOURCES AND GENERAL FUND ESTIMATES
TAXES
' Real and Personal Property Taxes. Alaska Statute (AS) 29.45.010 - 29.45.500: The assessed valuation (as of January
1, 1993) is estimated at $610,000,000. The tax levy for real and personal property is 5.50 mills. The estimated property tax
revenue is $3,270,000, 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 $595,000.
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 5.5 mills. The estimated severance tax revenue for FY94 is $750,000. The breakdown of
value: rock, sand, and gravel is equal to $5,000; timber is equal to $140,000; fish is equal to $605,000, with no estimated
revenues from minerals at this time. For budget purposes, the amount of tax generated by one (1) mill is $136,364.
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 $91,000.
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 $180,000.
' 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.
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 FY94 is $410,000.
' 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 Alaska 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 FY94 is $419,000.
I Electric and Telephone Cooperative Revenue Sharing. AS 10.25.570: Electric and Telephone Cooperative Act.
A refund to local governments of the gross revenue tax collected from electric and telephone cooperatives within the borough
area outside the city, less the cost expended by the state in their collection. The estimate for FY94 is $8,000.
Fish Tax Revenue Sharing. AS 43.75.130: Refund to local governments of the amount of fisheries business tax
revenue collected by the state. Fisheries businesses are those who take, purchase, or otherwise acquire a fishery resource. The
amount of the refund for the borough is 50% of the revenues collected in the borough area outside cities, and 23% of the
revenues collected from fishery businesses located in cities within the borough. The estimate for this fiscal year is $1.200.NX
21
.r
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 No
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 4
school district is set aside. Estimated entitlement for FY94 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 collateral 1 zation 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. Estimated interest revenue
for FY94 is $250,000 (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 $38,100.
TRANSFERS FROM OTHER FUNDS
This is revenue from other funds for services provided by the general fund. No
ow
No
r—�
r
aw
22
ADOPTED TAX STRUCTURE
F.Y. 1994 MILL RATES
Street
Borough
City of
Road
Road
Utility
Road
Road
Lighting
Fire
Fire
Fund
Kodiak
Fund
Fund
Fund
Fund
Fund
Fu
Fund
Fund
Total
Fund Number
100
240
242
243
244
246
260
250
252
TCA 1 City of Kodiak
5.50
2.00
7.50
TCA 2 Woodland Acres
Street Lighting
5.50
1.75
.75
1.50
9.50
TCA 4 Bayview Road
Service District
5.50
.125
1.00
1.50
8.125
TCA 5 Entire Borough
(excluding special
assessment areas)
5.50
5.50
TCA 6 Monashka Bay
Road Service District
Fire Protection Area One
5.50
.125
2.00
1.50
9.125
TCA 7 Service District
No. 1
Fire Protection Area One
5.50
1.75
1.50
8.75
TCA 8 Fire Protection
Area One
5.50
.125
1.50
7.125
TCA 9 Bells Flats Fire
District
Bells Flats
Russian Creek Road
5.50
2.50
1.25
9.25
23
KODIAK ISLAND BOROUGH
FIFTEEN -YEAR ANALYSIS OF TAX RATE AND LEVY
Fiscal
Year
Personal Property
Assessed Valuation
Real Property
Assessed Valuation
Total Assessed
Valuation
Tax Rate
Per $1,000
Total Tax
Levy
1979
63,658,640
119,063,900
182,722,540
7.00
1,421,058
1980
102,859,300
207,066,200
309,925,500
6.18
1,915,340
1981
132,268,500
225,394,400
357,662,900
6.98
2,257,590
1982
(a) 149,474,150
187,598,046
337,072,196
5.50
2,118,431
198
72,919,918
307,400,381
380,320,299
5.00
1,876,462
1984
(b) 64, 550,756
325,435,262
389,986,018
3.75
1,646,752
1985
(c) 50,369,200
353,643,300
404,013,000
3.75
1,508,003
1986
(d) 46,204,800
374,136,300
420,341,100
3.75
2,024,237
1987
39,003,109
369,860,196
408,863,305
3.75
2,181,410
1988
48,795,064
379,969,521
428,764,585
3.75
1,926,427
1989
58,727,868
378,072,396
436,800,264
4.51
1,991,902
1990
73,508,740
406,433,607
479,942,347
4.50
2,034,500
1991
76,594,500
439,710,369
516,304,869
4.50
2,237,629
1992
91,537,867
467,821,217
559,359,084
5.50
2,840,482
1993
92,174,619
485,029,021
577,203,640
5.50
3,075,629
1994
92,264,018
520,814,455
613,078,473
5.50
3,270,800
to
(a) Reflects changing boats from full value to 5115. (b) Reflects exemption of inventories. (c) Reflects exemption of head of MM
household items and fishing gear. (d) Reflects exemption of boats under 5 tons.
Tax Rate Per $1,000
LUI 17 Tnrf
7.s
7
a.7
6
7.3
3
1.3
1
3.7
1970 1912 1971 1977 1 1977 1 1990 1 1992 1 1991
1971 1573 1973 1977 1979 1991 1993
H IC&I T<
The property tax mill rate remains at 5.50 mills for Fiscal Year 1994. It sbould be pointed out that while the tax rate was 3.75
mills from 1985 to 1988, and 4.5 mills from 1989 to 1991, the borough expended more than it took in for every year but 1989.
24
KODIAK ISLAND BOROUGH
15 YEAR ANALYSIS Of TAX RATE
700
600
500
400
300
200
tOD
1983 1 1985 1 1981 1 1989 1 1991 1 1993 1
^Q4 19 86 19 88 19 90 1992 1994
RAW FISH TAX PREVIOUS 10 YEARS
s —
A �
FISCAL
AMOUNT
YEAR
RECEIVED
1984
$ 884,470
1985
709,477
1986
646,747
1987
647,057
1988
871,703
1989
875,085
1590
2,04/,,881
1991
1,082
1992
1,295,921
1993
1,005,664
2.2
2.1
2
1.9
1.B
1.7
1.6
1.5
1.1
1.3
1.2
1.1
1
0.9
0.6
0.7
0.6
Raw Fish Tax
last 10 Years
1984 1985 1986 1987 1988 1989 1990 1991 1992 1993
FlscaI Year
Raw fish tax was between $600,000 and $900,000 per year ir-> the 1980's but underwent a tremendous increase in 1990 to over
$2,000,000. It dropped to $1,082,779 in 1991 because of the Exxon Valdez oil spill, uut had climbed back to $1,295,291 by
1992. For fiscal year 1994, we are projecting $1,200,000.
26
aar
M M M M M M M M M M M M r M M= M M
NO. NAME
SUMMARY
VARIOUS AGENCIES FUNDING - FY 94
AGENCY STATE K.I.B.
REQUEST FUNDS FUNDS
FY 93 FY 92 FY 91
TOTAL TOTAL TOTAL
27
EDUCATION
1.
Kodiak College
$ 34,000
$ 34,000
S 34,000
$ 34,000
$ 34,000
2.
Kodiak Head Start
8,200
8,200
8,200
8;200
8,200
3.
Kodiak Historical Society
12,000
9,000
9,000
9,000
9,000
4.
KMXT Public Radio
15.000
12.000
12.000
12.000
12.000
EDUCATION SUBTOTAL
$ 69,200
$ 0
$ 63,200
S63,200
$ 63,200
$ 63,200
HEALTH AND SOCIAL SERVICES
5.
American Red Cross
S 2,000
$ 2,000
$ 2,000
$ 2,000
$ 2,000
6.
Brother Francis Shelter
40,000
20,000
0
0
0
7.
KANA - Family Center
10,000
8,000
10,000
10,000
6,500
8.
Kodiak Arts Council
13,000
13,000
16,500
16,500
12,000
9.
Kodiak Baptist Mission
60,000
30,000
60,000
60,000
30,000
10.
Kodiak Council on Alcoholism
100,000
25,400
70,500
90,000
60,000
50,000
11.
Kodiak Health Center
2,500
19,500
2,000
2,000
2,000
2,000
12.
Kodiak Respite Caro
3,000
3,000
3,000
3,000
3,000
13.
Kodiak Womens Resource and Crisis Center
40,020
29,700
38,114
34,900
34,900
14.
Rainbow Child Caro Center
2,500
9,300
2,000
0
0
0
15.
Salvation Army
6,000
5,000
0
0
0
16.
Senior Citizens of Kodiak
24,000
24,000
24,000
24,000
24,000
17.
Small World, Inc.
18,000
16,000
18,000
18,000
18,000
18.
Special Olympics
6.000
6.000
7.000
3.000
3.000
HEALTH AND SOCIAL SERVICES SUBTOTAL
$ 327,020
$54,200
$ 231,200
$ 270,614
$ 233,400
$ t85,400
OTHER
19.
Alaska's Future leaders
3,000
2,000
0
0
0
20.
Alaska Legal Services
30,000
2,000
0
7,000
7,000
21.
Elks - Fireworks
1,500
0
1,500
1,500
1,500
22.
Kodiak Island Sportsmen
2,500
2
2,500
2,500
2,500
23.
Kodiak Little League
4,000
2,500
2,000
2,000
2,000
24.
Kodiak Summer Sports Camps
6,000
4,000
3,886
3,000
3,000
25.
Santa to the Villages
3.000
2.300
1.000
1.000
1.000
OTY.ER SUBTOTAL
$ 50,000
$ 0
$ 14,800
$ 10,886
$ 17,000
$ 17,000
TOTALS
446 220
54 200
309 200
344 700
313 600
265 600
27
v
i0
C
O
m -
V
J
3.4
3.2
3
2.8
2.6
2.4
2.2
2
1.8
1.6
1.4
1.2
1
0.8
0.6
0.4
0.2
0
General Fund - Fund Balance
Last Ten Years
1984 1985 1986 1981 1988 1989 1990 1991 1992 1993
Year
The borough has been intentionally reducing the size of its fund balance by lowering the mill rate. The fund balance of the
general fund is over $700,000 less than it was in 1984.
General Fund Balance
Last Ten Years
Fiscal Fund
Year Balance
1984
2,742,239
1985
2,661,914
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
2,000,000 estimated
28
m
1
0
as
B7
0 fi
0 5
Q.4
0 1
a.2
0.1
a
n.1
0.2
9.3
0.4
a.5
0.6
0 1
0 B
0.9
2
Changes 1n Fund Balance
General Fun4 Last Ten rears
19BM 985 19Bfi 1987 f38a 19a3 1930 1991 1992 1993
Tear
Changes in Fund Balance - General Fund
Previous Ten Years
Fiscal Changes in
Year Fund Balance
1984
$ 57,532
1985
(80,325)
1986
(129,814)
1987
(56,353)
1988
(226,881)
1989
849,505
1990
(1,117,224)
1991
(206,397)
1992
206,827
1993
18,423
29
VAN
General Fund Revenues by Source
Fiscal Year 1994
Miscellaneous (1.9 %)
K (10.4 %)
ses and Permits (1.3 %)
Brest Earnings (3.5 %)
.r
Property Tax (54.0 %)
Intergovernmental (28.9 %)
am
■s
The largest source of revenue for the general fund continues to be property tax at over 50%. Intergovernmental revenues
constitute over 25 % of general fund revenues. The borough instituted a severance tax in fiscal year 1992 which accounted for
almost 10% of projected borough revenue in fiscal year 1993.
GENERAL FUND REVENUES
Fiscal Year
Fiscal Year
Fiscal Year
1992 Actual
1993 Actual
1994 Budget
Property Tax
$ 3,454,725
$3,641,635
$3,884,310
Severance Tax
530,083
700,705
750,000
Licenses and Permits
42,938
50,801
96,300
Intergovernmental Revenues
2,450,339
1,981,483
2,078,000
Interest Earnings
367,551
319,351
250,000
Miscellaneous Revenues
334,699
332,562
136,100 .,.
Total
$ 7,180,335
$7,026,537
$ 7,194,710
30
General Fund Expenditures by Function
Fiscal Year 1994
M
Community Development (5.8 7.)
Asse<
al Government (25.8 %)
Health and Welfare (10.5
Culture and Recreation (1.8 %)
'
Public Safety (1.4 %)
Education (50.4 7.)
Education support accounts for over
half of the general fund expenditures projected for fiscal year 1994. This is also an area
that is experiencing rapid growth in
the general fund budget. Education support has grown from $2,603,633 in
fiscal year 1991
to a projected $3,626,000 in fiscal
year 1994.
Fund Expenditures by Function
General
f Last
Three Years
'
Fiscal Year
Fiscal Year
Fiscal Year
1992 Actual
1993 Actual
1994 Budget
General Government
$1,701,475
$1,870,140
$1,854,330
Public Safety
97,616
106,086
98,350
Education
3,527,510
3,474,719
3,626,000
Culture and Recreation
190,700
198,586
128,200
Health and Welfare
706,250
694,471
752,250
Assessing
236,023
248,656
320,240
Community Development
354,147
386.611
415.340
Total
$6,813,721
$6,979,269
$7,194,7 1
'
31
GENERAL FUND SUMMARY
32
F.Y. 1991
F.Y. 1992
F.Y. 1993
F.Y. 1993
APPROVED
ACTUAL
ACTUAL
BUDGET
PROJECTED
BUDGET
Property Taxes
Real
S 1,885,030
S 2,542,066
S 2,695,000
$2,701,162
$2,860,000
Allow. For Disability
(3,715)
(5,428)
(6,550)
(5,123)
(5,300)
Allow. For Farm Use
(6,218)
(5,392)
(10,200)
(6,239)
(6,400)
Allow. For Senior Citizen
(68,425)
(94,721)
(100,000)
(95,682)
(100,000)
Personal Property
344,922
419,503
507,000
499,048
522,500
TOTAL PROPERTY TAXES
2,151,594
2,856,028
3,085,250
3,093,166
3,270,800
Non Ad Valorem Taxes
Boat Tax over 5 Tons
10,305
8,897
9,300
9,595
9,510
Motor Vehicle Tax
175,433
167,056
180,000
115,011
180,000
TOTAL NON AD VALOREM TAXES
185,738
175,953
189,300
124,606
189,510
Payment in Lieu of Taxes
PILOT - Federal
431,432
410,358
410,000
411,870
412,000
PILOT- Kodiak Island Housing
8,725
8,088
13,000
9,544
9,500
PILOT -State of Alaska
5,312
4,298
0
2,449
2.500
TOTAL PAYMENT IN LIEU TAXES
445,469
422,744
423,000
423,863
424,000
Severance Taxes
Fish
0
428,511
560,000
579,130
605,000
Mining
0
5,567
10,000
4,822
5,000
Logging
0
96,005
100,000
116,753
140,000
Other Severance Taxes
0
0
0
0
0
TOTAL SEVERANCE TAXES
0
530,083
670,000
700,705
750,000
Penalties & Interest
Penalties & Interest
41,129
83,127
108,780
100,972
91.000
TOTAL PENALTIES & INTEREST
41,129
83,127
108,780
100,972
91,000
License and Permits
Annual Use Permit
0
0
0
1,750
750
Building and Trailers
14,770
25,489
45,000
21,819
60,000
Subdivision Fees
8,538
8,343
9,500
5,568
5,000
Conditional Use Permit
200
200
200
600
500
Zoning Compliance Permit
0
0
0
1,925
1,500
Exception Permits
850
325
500
0
500
Variance Fee
1,850
525
1,000
875
1,500
Zoning Change Fee
300
550
400
10,400
5,000
Electric Permit
4,838
3,298
5,000
4,301
12,000
Plumbing Permit
732
2,232
390
2,653
9,000
P &Z Review Fee
200
450
0
675
250
Special Land Use
0
0
0
0
0
Road and Utilities Insp.
0
360
0
0
0
Dog Licenses
1,625
780
300
235
300
Business License & Permits
8,679
0
0
0
0
Site Plan Review
0
386
0
0
0
TOTAL LICENSES & PERMITS
42,582
42,938
62,290
50,801
96,300
Intergovernmental Revenues
Federal Shared Revenue
National Wildlife Refuge
0
6,990
0
7,036
6,000
National Forest Fund
2.063
240
2.000
309
300
TOTAL FEDERAL SHARED REVENUE
$ 2,063
$7,230
S 2,000
S 7,345
$ 6,300
32
33
F.Y. 1991
F.Y. 1992
F.Y. 1993
F.Y. 1993
APPROVED
ACTUAL
ACTUAL
BUDGET
PROJECTED
BUDGET
State Sources
State Shared Revenues
State Revenue Sharing
581,772
594,576
517,500
517,464
410,000
Municipal Assistance
581,558
543,407
500,000
451,010
419,000
Raw Fish Tax
1,082,779
1,295,921
1,006,000
1,005,664
1,200,000
Raw Fish Tax -Off Shore
0
0
34,000
0
34,000
Amusement & Games
724
528
700
0
700
Telephone & Electric
7,055
8,677
8,700
0
8,000
TOTAL STATE SOURCES
2,253,888
2 443,109
2,066,900
1,974,138
2,.
TOTAL INTERGOVERNMENTAL
2,255,951
2,450,339
2,068,900
1,981,483
2,078.000
Charges for Services
Fee -Road & Utilities
0
0
0
20
0
TOTAL CHARGES FOR SERVICES
0
0
0
20
0
Fines
Animal Control
2005
5,870
6,000
6,772
7,000
Zoning Violations
75
0
0
0
0
TOTAL FINES
2,080
5,870
6,000
6,772
7,000
Interest
Interest Earnings
431,819
364,833
240,000
319,351
250,000
Gain or Loss on Exchange
24,556
2,718
0
0
0
TOTAL INTEREST
456,375
367,551
240,000
319,351
250,000
Miscellaneous - Classified
Jury Duty
50
300
100
163
100
Sale of Copies
5,923
7,299
5,000
8,979
0
Sale of Maps
0
0
0
743
500
Sale of Computer Data
0
0
0
200
0
Fee - Dishonored Checks
155
576
150
662
S00
Day Care- Admin. Reimbursement
0
0
0
0
0
Local Election Reimbursement
0
0
1,000
0
0
Other
482
77,922
0
2,385
2,000
C &RA
4,072
2,845
0
1,047
0
Land Leases
2,375
1,250
2,000
725
2,000
Switchboard Services
15,496
13,027
0
0
0
Emergency Medica! Services
26,818
48,624
33,000
2,710
33,000
Recycle Efforts
186
0
0
0
0
Insurance Rebate -Misc.
630
8,326
0
0
0
Admin. Fee /Cap. Proj.
0
0
0
902
0
Legal Fee Reimbursement
0
3,863
0
3,037
0
Exxon Reimbursement
0
0
202,200
202,205
0
TOTAL MISCELLANEOUS CLASSIFIED
56,187
164,032
243,450
223,758
38,100
Operating Transfers In
Land Sale Fund
73,230
81,670
0
0
0
Capital Projects -KIB
100,000
0
0
0
0
TOTAL OPERATING TRANSFERS IN
173,230
81,670
0
0
0
Sale of Fixed Assets
Sale of General Fixed Assets
20
0
0
1,040
0
TOTAL SALE OF FIXED ASSETS
20
0
0
1,040
0
TOTAL REVENUES, OTHER
FINANCING SOURCES, AND
TRANSFERS IN
$ 5,810,355
7,180,335
$ 7,096,970
$ 7,026,537
33
34
F.Y. 1991
F.Y. 1992
F.Y. 1993
F.Y. 1993
APPROVED
ACTUAL
ACTUAL
BUDGET
PROJECTED
BUDGET
Expenditures
Dept. 100 Assembly
$ 127,478
$ 124,649
$ 152,800
$ 150,490
$ 132,734
Dept. 105 Borough Mayor
207,326
159,293
169,870
168,111
177,320
Dept. 110 Borough Clerk
235,236
204,818
230,280
214,054
251,332
Dept. 115 Legal Services
143,481
184,707
177,800
156,226
108,278
Dept. 120 Finance Department
313,391
307,954
388,265
384,379
606,750
Dept. 125 Data Services
197,026
229,518
278,425
278,065
0
Dept. 130 Assessing
215,400
236,023
254,620
248,519
320,240
Dept. 135 Engineering /Facilities
149,822
88,484
148,850
120,386
164,566
Dept. 140 Community Development
376,663
354,147
396,060
386,035
415,340
Dept.142 Building Inspection
78,218
78,288
70,000
47,909
80,150
Dept. 160 Economic Development
49,855
67,946
44,000
38,897
59,000
Dept. 165 General Administration
368,463
318,332
377,510
382,622
345,350
Dept. 175 Emergency Preparedness
3,082
19,328
39,200
32,855
18,200
Dept. 180 Education Support
2,603,633
3,527,510
3,476,000
3,474,721
3,626,000
Dept. 185 Health and Sanitation
621,000
706,250
685,704
679,912
752,250
Dept. 190 Culture and Recreation
190,700
190,700
198,586
198,586
128,200
Dept. 195 Transfers
325
15.774
9.000
17.502
9.000
TOTAL EXPENDITURES
$ 5,881,099
$ 6,813,721
$ 7,096,970
$ 6,979,269
$ 7,194,710
34
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 1993 -1994
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.
36
am
EXPENDITURES
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Personnel Services
$ 15,400
$ 16,800
$ 16,800
$ 16,600
$ 16,800
Fnnge Benefits
891
1,573
500
1,284
1,514
Political Lobb
44,738
45,296
50,000
56,573
50,000
Support Goods & Services
66,449
60,980
71,500
76,033
64,420
TOTAL
$ 127,478
$ 124,649
$ 138,800
$ 150,490
$ 132,734
37
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 1993 -1994
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.
0
38
m..
EXPENMURES
Number of Employees
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Personnel Services
$ 139,219
$ 101,438
$ 102,500
$ 103,132
$ 106,920
Fringe Benefits
39,530
30,324
33,070
29,922
34,710
Support Goods & Services
28,577
27,531
34,300
35,057
35,690
Capital Outlay
0
0
0
0
0
TOTAL
$ 207,326
$ 159,293
$ 169,870
$ 168,111
$ 177,320
PERSONNFL
Number of Employees
Position
1990 -91
1991 -92
1992 -93
1993 -94
Borough Mayor
1
1
1
1
Staff Assistant /Personnel Director
1
0
0
0
Administrative Assistant /Secretary I11
1
1
1
1
TOTAL
3
2
2
2
39
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 1993 -1994
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.
40
1
1
1
1
C
EXPENDITURES
Number of Employees
F. Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Personnel Services
$ 128,713
$ 108,647
$ 124,270
$ 115,353
$ 124,142
Fringe Benefits
35,335
34,854
37,110
37,453
39,900
Contracted Services
2,500
0
0
0
0
Support Goods & Services
67,113
60,530
68,900
61,248
87,290
Capital Outlay
1,575
_ 787
0
0
0
TOTAL
L235,236
$ 204,818
$ 230,280
$ 214,054
$ 251,332
PERSONNEL
Number of Employees
Position
1990 -91
1991 -92
1992 -93
1993 -94
Borough Clerk
1
1
1
1
Borough Deputy Clerk
1
1
1
1
Records Coordinator
1
1
1
1
TOTAL
3
1 3
3
1 3
PERFORMANCE INDICATORS
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
ESTIMATED
F.Y. 1994
PROJECTED
Ordinances
FY 1991 Actual
43
50
50
Resolutions
Information not
52
64
60
Minutes (pages)
available.
369
517
550
Regular Assembly Meetings
23
25
25
Special meetings
2
4
2
Joint Work Sessions
9
9
9
Work Sessions
20
21
20
Other Meetings Attended
7
12
10
Plats Filed
24
26
25
Beverage Licenses Reviewed
12
20
20
Gaming Licenses Reviewed
9
12
12
Borough Newspage Publications
56
125
125
Elections
1
3
1
Recount
0
3
0
Absentee Voters
181
397
300
Registered Voters
6,263
6,654
6,700
Code Supplements
4
4
4
Archival Records Requests
130
150
Archival Records Destroyed
54 cu. ft.
60 cu. ft.
Archival Records Added
353 cu. ft.
400 cu. ft. I
41
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 1993 -1994
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.
i
UW
42
.w'
EXPENDITURES
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Legal Fees
$ 123,612
$ 135,028
$ 100,000
$ 120,852
$ 80,278
Suppor G oods & Services
19,869
49,679
28,800
35,374
28,000
TOTAL
$ 143,481
$ 184,707
$ 128,800
$ 156,226
$ 108,278
43
PROGRAM BUDGET SUMMARY
Program Finance
Program Description
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 to be annually updated to include all new pronouncements by our
promulgating policy bodies including FASB, AICPA, etc.
Goal
To provide all borough departments and citizens with accurate and timely financial records; to provide reliable
and competent accounting services to all borough departments; to provide for high returns on investments while
minimizing risk and maintaining needed liquidity; and to assure that borough accounts receivable and payable are settled in
a timely fashion.
Objectives for 1993 -1994
To maintain the Certificate of Achievement Award for Financial Reporting for Fiscal Year 1993.
To maintain the award for a Distinguished Budgetary Presentation by the Government Finance Officers
Association.
To continue to have the Short Report (monthly financial statements) distributed within three working days of the
end of the month.
To have the Comprehensive Annual Financial Report (CAFR) distributed by September 30.
To continue our high rate of tax collections and all other receivables.
To bring up the fixed asset and investment tracking modules on the New World computer system purchased last
year.
Significant Budget Changes
For Fiscal Year 1994, another accountant is being added to the finance department, and the accounting clerk
position is being upgraded to accounting technician. This will allow us to assume more of the accounting responsibility
from the mental health center such as grant reporting.
Previous Year's Accomplishments
In F.Y. 1993, the Kodiak Island Borough received a Distinguished Budgetary Presentation Award for our F.Y.
1993 Budget. We have submitted our F.Y. 1992 annual report to the GFOA's Certificate of Achievement Program, but
have not yet received the results.
We have maintained our high rate of tax collections; at this time, 99% of 1991 taxes are collected and 96.4% of
1992 taxes have been collected.
During F.Y. 1993, we successfully converted our commercial garbage billing to the AS /400 and our New World
software.
44
EXPENDITURES
Number of Employees
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Personnel Services
$ 201,723
$ 210,459
$ 273,170
$ 272,990
$ 331,350
Fringe Benefits
68,668
57,386
78,430
79,916
102,730
Support Goods & Services
43,000
30,490
56,700
52,349
192,390
Capital Outlay
0
11,580
3,500
2,678
6,280
Allocated to Projects
0
(1,961)
(23,535)
(23,554)
(26,000)
L_ 'TOTAL
$ 313,391
$ 307,954
$ 388,2.65
$ 384,379
$ 606,750
PERSONNEL
Number of Employees
Position
1990 -91
1991 -92
1992 -93
1993 -94
Finance Director
1
1
1
1
Accountant
1
1
1
2
Accounting Technician
1
1
1
2
Accounting Clerk
0
0
1
0
Clerk /Cashier
1
1
1
1
Clerk /Cashier MHC
0
0
1
1
Secretary III
I
1
1
]
TOTAL
5
5
7
8
PERFORMANCE INDICATORS
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
ESTIMATED
F.Y.1994
PROJECTED
Monthly Financials
3 working days
3 working days
3 working days
3 working days
Annual Report (CAFR)
September 21
October 2
September 30
September 30
Personnel Turnover
20.0%
20.0%
20.0%
20.0
Total Tax Levy
2,237,629
3,736,674
4,045,677
4,692,985
Current Tax collections
2,189,720
3,654,535
3,971,986
4,599,125
Percent of Current Taxes Collected
97.8%
97.8%
98.2%
98%
Outstanding Delinquent Taxes
59,745
92,290
73,689
93,860
Number of Utility Accounts
957
986
1,006
1,050
Certificate of Achievement
Yes
Yes
Yes
Yes
Distinguished Budgetary Presentation
Yes
Yes
Yes
Yes
Commercial Garbage Accounts
213
222
225
235
45
PROGRAM BUDGET SUMMARY
Program Assessing
Program Description
The major function of this program category 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 appealE, along with compliance and filing activities for
the severance tax.
Goal
It is the goal of the assessing program 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 1993 -1994
Begin the second tri- annual reappraisal for all property within the Kodiak Island Borough.
Implement the new computerized assessment market tempered cost approach on the personal computer network,
along with sales data and statistical programs.
Review and audit severance tax filings with the state raw fish tax program.
Reappraise all of TCAs 4,6,8, the villages of Larsen Bay and Port Lions, and portions of Service District 1.
Complete the upgrade of the personal property system by the creation of a data base program to make the filing
procedure simpler and easier for taxpayers and staff.
Significant Budget Changes
No significant budget changes.
Previous Year's Accomplishments
Completion of the first tri- annual reappraisal of all real property in the Kodiak Island Borough. This project
resulted in substantial increases in assessed value, yet had only one hearing before the Board of Equalization. This has
resulted in increased property tax revenues of nearly $1,000,000 per year.
Creation of new assessment notices that resulted in annual savings of over $2,000.
Completed the first full year of the new severance tax which generated the equivalent revenue of over one mill of
property tax.
Completed the second phase of the new personal property tax system which has generated improved equity,
compliance, and reporting.
46
9
EXPENDITURES
:dumber of Employees
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Personnel Services
$ 146,082
$159,242
$ 169,410
$ 166,431
$ 174,120
Fringe Benefits
47,193
50,729
54,910
50,497
57,540
Professional Service
105
4,076
2,500
2,425
0
Support Goods & Services
21,667
21,976
27,800
27,566
84,680
Capital Outlay
353
0
0
1,600
3,900
TOTAL
$ 215,400
$ 236
$ 254
54 620
$ 248 519
$ 320 240
PERSONNEL
:dumber of Employees
Position
1990 -91
1991 -92
1992 -93
1993 -94
Assessor
1
1
1
1
Appraiser
1
1
1
1
Assessment Clerk II
1
1
1
1
Assessment Clerk I
1
1
1
1
TOT
4
4
4
4
PERFORMANCE INDICATORS
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 199:,
ESTIMATED
F.Y. 1994
PROJECTED
Total Assessed Value
$ 516,304,869
$ 559,359,084
$ 607,000,000
$ 625,000,000
Real Property
439,710,369
467,821,217
515,000,000
530,000,000
Personal Property
76,594,500
91,537
92,000,000
95, 000,000
Total Appraisals
2,524
1,836
1,891
1,948
New Construction & Additions
424
213
200
250
Borough Reappraisal
2,100
1,623
2,200
2,350
Total Parcels
6,609
7,152
7,367
7,588
Real Property
4,777
4,831
4,900
4,950
Value increase from prior year
36,362,522
43,054,215
47,640,916
18,000,000
Real Property
33,276,762
28,110,848
47,178,783
15,000,000
Personal Property
$ 3 ,085 760 1
$ 14 943,347
$ 462,133
$ 3,000,
E WA
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 administ;wtion, 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 1993 -1994
Construct the High School Alteration Phase III Project, and program and design the Phase IV Project.
Architectural design, interior demolition, and reconstruction of Peterson Elementary School. Peterson
Elementary School Rehabilitation Project is expected to extend through the summer of 1994.
Construct the Spruce Cape /Mission Road Utility Repair Project (Project 89 -X).
Select a consultant and design the Spruce Cape waterline replacement project.
Upgrade KIB Apartments to meet Fire Code and ADA Requirements.
Upgrade KIB Building Annex (Red Cross) to meet ADA Requirements.
Replace Kodiak Island Hospital Boilers.
Repair of roof leaks in Ouzinkie School.
Repair of Kodiak High School Auditorium Roof.
Construct the Island Lake Trail Bridge.
Complete Chiniak Tsunami Center and Library.
Complete Bayside Fire Department Expansion.
Plan ISTEA Projects.
Plan clean up of Smokey's soil.
Development of North Star Elementary School Site.
Complete numerous small projects.
Significant Budget Changes
No significant budget changes.
48
..s
c-a
1
1
n
C
rl
i�
fl
EXPENDITURES
Number of Employees
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Personnel Services
$ 123,894
$ 142,138
$ 160.270
$ 171,120
$ 174,640
Fringe Benefits
49,700
48,700
50,980
50,921
52,750
Contracted Services
20,834
2,149
15,000
16,351
15,000
Support Goods & Services
23,031
16,073
32,400
40,369
45,140
Capital Outlay
969
0
2,000
0
3,000
Allocated to Projects
(68,606)
(120,576)
(126,800)
(158,375)
(125,964)
TOTAL
$ 149,822
$ 88,484
$ 133,850
$ 120,386
$ 164,566
PERSONNEL
Number of Employees
Position
1990 -91
1991 -92
1992 -93
1993 -94
Engineering /Facilities Director
1
1
1
I
Construction Inspector
1
1
1
1
Secretary III
1
1
1
1
TOTAL
3
3
3
3
49
1
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
Construction, 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 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 1993 -1994
Complete an update of the Kodiak Island Borough Coastal Management Program in order 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 significant level of activity performed by the
department. Several of the staff have been named employee of the month in the last year due to their exemplary work.
An example of the kind of effort provided by staff includes working behind the scenes to ensure that the City of Old
Harbor was able to retain funds allocated for both a new landfill site and a new runway. These kinds of accomplishments
are not easy to quantify, but assist in providing a high quality of life for borough residents.
rM
50
t
it
fi
r
EXPENDITURES
Number of Employees
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Personnel Services
$ 235,637
$ 246,779
$ 272,760
$ 266,030
$ 279,600
Fringe Benefits
74,977
83,547
92,800
87,159
101,510
Professional Services
5,584
2,186
500
190
3,000
Support Goods & Services
49,157
37,247
47,000
48,452
66,930
Capital Outlay
23,078
11,514
3,000
5,000
1,800
Allocated to Projects
(11,770)
(27,126)
(20,000)
(20,796)
(37,500)
TOT AL
$ 376,663
$ 354,147
$ 396,060
$ 386,035
$ 415
PERSONNEL
Number of Employees
Position
1990 -91
1991 -92
1992 -93
1993 -94
Planning Director
I
1
1
1
Associate Planner /L.R. Planning
1
i
1
Zoning violations- complaints responded to
Associate Planner /Enforcement
1
1
I
1
Draftsman /Technician
1
1
1
1
Secretary III
1
77
100
Animal Complaints
Secretary II
.5
1
1
0
Secretary I
0
0�
0
1
TOTAL
5.5
1 6
6
6
PERFOR'VfANCE INDICATORS
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
ESTIMATED
F.Y. 1994 —j
PROJECTED
Zoning compliance permits issued
228
226
186
200
Planning & Zoning Commission cases
176
133
153
175
Zoning violations- complaints responded to
107
67
62
70
Project Reviews
47
104
99
120
Junk cars removed by the Junk Removal Program
160
135
77
100
Animal Complaints
193
121
74
N/A
51
PROGRAM BUDGET SUMMARY
Program Building Inspection- Contract
Program Description
The building inspection program ensures compliance with borough building codes and related zoning codes.
Inspections performed on residential and commercial building construction include structural, mechanical, electrical, and
plumbing inspections. A plan review 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 City of Kodiak is
contracted by the borough to administer the building inspection program.
Goal
To ensure that every new construction project in the Kodiak Island Borough complies with the applicable adopted
codes; and to ensure that unsafe structures are abated.
Objectives for 1993 -1994
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 a month, and residential plan reviews and
permit issuance within a week.
To adopt the most current editions of the building, mechanical, electrical, and plumbing codes.
Significant Budget Changes
Building permit fees are going to be raised to the national standard.
52
PERFORMANCE INDICATORS
EXPENDITURES
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993 F.Y. 1994
ESTIMATED I PROJECTED
Borough Building Permits Issued
100
120
120
PROJECTED
APPROVED
50
F.Y. 1991
F.Y. 1992
F.Y. 1993
F.Y. 1993
F.Y. 1994
120
ACTUAL
ACTUAL
BUDGET
ACTUAL
BUDGET
Contra Services
$ 78,037
$ 78,184
$ 70,000
$ 47,819
$ 80,000
Support Goods & Services
181
104
0
90
150
TOTAL
$ 78,218
$ 78,288
$ 70,000
$ 47,909
$ 80,150
PERFORMANCE INDICATORS
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993 F.Y. 1994
ESTIMATED I PROJECTED
Borough Building Permits Issued
100
120
120
120
Borough Plumbing Permits Issued
50
70
70
70
Borough Electrical Permits Issued
100
120
120
120
53
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. Current activities within the parameters of economic
development include the King Crab Rehabilitation Study, the Kodiak State Airport Feasibility Study, Island Lake Holding
Pen, Salome Creek Rifle Range, Navy Homeporting, Value Added Processing, and the Fishmeal Project.
Objectives for 1993 -1994
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.
Significant Budget Changes
No significant budget changes.
54
EXPENDITURES
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1994
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Profes Se rvices
$ 28,441
$ 27,719
$ 27,000
$ 21,888
$ 21,000
Chamber of Commerce
5,000
0
0
0
0
Kodiak Convention Bureau
15,000
15,000
17,000
17,000
25,000
Support Goods & Services
1,414
3,227
0
9
3,000
Operating Transfers -
Capital Projects
0
22,000
0
0
10,000
TOTAL
$ 49,855
S 67,946
$ 44,000
$ 38,897
S 59,000
r
55
PROGRAM BUDGET SUMMARY
Program General Administration
Program Description
The function of the general administration program is to ensure the efficient, continued operation of the
administrative components of the Kodiak Island Borough.
Goal
General administration includes a variety of functions that are necessary to the overall operations of the borough
administration. General administration provides for the elements that contribute to the borough organization as a whole.
General repairs and maintenance, automotive expenses, mail processing, and insurance describe some of the necessary
components of this program.
Objectives for 1993 -1994
The objectives of the general administration program are to maintain and improve the components which are
necessary to ensure that the borough administration may function efficiently and at an optimal capacity.
Significant Budget Changes
No significant budget changes.
56
EXPENDITURES
Number of Employees
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Personnel Services
$ 0
$ 0
$ 27,100
$ 25,792
$ 43,110
Fringe Benefits
39,950
15,672
28,960
24,320
9,010
Audit Expense
103,738
126,159
151,000
169,820
134,000
Support Goods & Services
205,022
176,501
146,450
161,390
143,070
Capital Outlay
19,753
0
3,000
1,300
16,160
TOTAL
$ 368,463
$ 318,332
$ 356,510
$ 382,622
$ 345,350
PERSONNEL
Number of Employees
Position
1990 -91
1991 -92
1992 -93
1993 -94
Personnel Assistant
0
0
0
1
Secretary III
1
1
1
0
Secretary I
0
0
.5
.5
TOTAL
I 1
1
1.5
1.5
57
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 1993 -1994
Train the damage assessment team in the American Red Cross damage assessment program.
Train staff in emergency first aid.
Develop written emergency procedures and guidelines for staff.
Assist outlying rural areas in administering emergency plans and training.
Provide acquisition of tsunami warning sirens around the island.
Significant Budget Changes
No significant budget changes.
58
1
t
I�
�
1
n
1
EXPENDITURES
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Personnel Services
$ 0
$ 79
$ 0
$ 0
$ 0
Fringe Benefits
0
17
0
0
0
Support Goods & Services
3,082
15,113
9,200
12,455
8,200
Capital Outlay
0
4,119
30,000
20,400
10,000
TOTAL
$ 3,082
$ 19,328
$ 39,200
$ 32,855
$ 18,200
PERFORMANCE INDICATORS
F.Y. 1991
F.Y. 1992
F.Y. 1993
F.Y. 1994
.ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Number of Tsnumai Sirens
12
12
15
15
59
ucation Support PROGRAM BUDGET SUMMARY
in
the education 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. Expenditures for non - school district activities of public libraries, Kodiak College, and
Head Start are also included.
Goal
To provide adequate funding to the Kodiak Island Borough School District to ensure that high quality education
will be provided to all children living in the Kodiak Island Borough.
Objectives for 1993 -1994
To work effectively with the Kodiak Island Borough School District and other public entities to establish an
adequate level of funding from the Kodiak Island Borough to ensure continued high quality education will be provided.
Significant Budget Changes
No significant budget changes.
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, AK 99615.
.E
t
I
1
1
r
,.Jj&
r
t
J
EXPENDITURES
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Professional Services
$ 0
$ 0
$ 150,000
$ 150,000
$ 0
Audit Expense
23,633
27,510
26,000
24,721
26,000
Capital Outlay
20,000
0
0
0
0
Operating Transfers
2,560,000
3,500,000
3,300,000
3,300,000
3,600,000
TOTAL
$2,603.633
$3,527,510
$3,476,000
$3,474,721
$ 3,626,000
61
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.
Coal
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 1993 -1994
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
In previous years, the borough recorded "pass through" state revenue sharing as a revenue and expense of the
borough. This year we are passing the money through without it going through our income statement.
62
0
i
Ir.
u
n
EXPENDITURES
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Emergency Medical Servic
$ 26,994
$ 26,799
$ 32,450
$ 26,315
$ 32,450
Animal Control
35,740
48,676
48,000
48,596
48,000
Ambulance Service
0
0
55,000
55,000
141,800
Council on Alcoholism
60,000
50,000
90,000
100,000
70,500
State Health Services - Village
2 5,800
25,800
25,800
25,800
0
State Health Services - KANA
8,600
8,600
_ 8,600
8,600
8,000
Women's Reaource Crisis Cente:
24,900
34,900
3 - 0,11.4
38,11-1
29,706
American Red Cross
2,000
2,000
2,000
2,000
2,000
Alaska Legal Services
7,000
7,000
0
0
2,000
Kodiak Baptist Mission
60,000
60,000
60,000
60,000
30,000
Small World Day Care Center
18,000
18,000
18,000
18,000
16,000
Special Olympics
3,000
3,000
7,000
7,000
6,000
Health Center Support
1,966
2,110
2,000
1,747
2,000
Senior Citizen Support
24,000
24,000
24,000
24,000
24,000
Kodiak Respite Care
3,000
3,000
3,000
3,000
3,000
Detox Center
50,000
40,000
0
0
0
Ambulance Service
50,000
50,000
0
0
0
City Ambulance Purchase
0
74,438
0
0
0
Rainbow Child Care Center
0
0
0
0
2,000
Salvation Army
0
0
0
0
5,000
Brother Francis Shelter
0
0
0
0
20,000
Funding to Non - Profit
0
0
0
0
4,800
Operating Transfers
Mental Health
210,000
200,000
241,280
241,280
245,000
Capital Projects
0
0
0
0
60,000
Solid Waste Disposal
0
18,000
0
0
0
Hospital
0
$ 621,000
9,927
20,460
20,460
0
TOTAL
$ 706,250
$ 675,704
$ 679,912
$ 752,250
63
PROGRAM BUDGET SUMMARY
Program 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 1993 -1994
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.
64
r
6 0
1
1
EXPENDITURES
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
KMXT Public Radio
$ 12,000
$12,000
$12,000
$ 12,000
$ 12,000
Historical Society
9,000
9,000
9,000
9,000
9,000
Summer Basket Ball
3,000
3,000
3,886
3,886
4,000
Crime Stoppers
1,500
0
0
0
0
K. 1. S. A.
2,500
2,500
2,500
2,500
2,000
Kodiak Art Council
12,000
12,000
12,000
12,000
13,000
Village Libraries
18,000
18,000
18,Ou0
18,000
13,000
Chiniak Public
3,000
3,000
3,000
3,000
3,000
City of Kodiak Library
58,000
58,000
60,000
60,000
3,000
Head Start
8,200
8,200
8,200
8,200
8,200
Kodiak Comm. College
34,000
34,000
34,000
34,000
34,000
Kodiak Little League
2,000
2,000
2,000
2,000
2,500
Kodiak Library Assoc.
1,500
1,500
1,500
1,500
0
Santa in the Villages
1,000
1,000
1,000
1,000
2,300
Karluk IRA Council
20,000
20,000
20,000
20,000
20,000
KANA Family Center
5,000
5,000
6,500
6,500
0
KANA Alutiiq Studies
0
0
3,500
3,500
0
Alaska Future Leaders
0
0
0
0
2,000
Elks Fireworks
0
1,500
1,500
1,500
0
Public Libraries
0
0
0
0
0
Funding to Non - Profit
0
0
0
0
(4,800)
TOTAL
$190,700
$190,700
$ 198,586
$198
$ 128 200
65
PROGRAM BUDGET SUM RY
Program Transfers
Program Description
Money is transferred from the general fund to other funds of the Kodiak Island Borough. There are no goals and
objectives listed for this department as they are delineated in the fund receiving the transfer.
Goal
Objectives for 1993 -1994
Significant Budget Changes
Previous Year's Accomplishments
e
EXPENDITURES
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Operating Transfers
Debt Service Other
325
15,774
9,000
17,502
9,000
TOTAL
$ 325
$ 15,774
$ 9,000
$17,502
$ 9,000
67
BUDGET RECAP
SPECIAL REVENUE
FISCAL YEAR 1993/1994
70
Community
and
Building
Womens
Mental
Day
Land
Coastal
Regional
and
Bay Road
Health
Can
Sales
Management
Affairs
Grounds
District
Beginning Fund Balance
$ 263,462
$3,827
$ 745,769
0
0
256,005
141,781
Revenues
1,311,600
275,766
524,000
42,200
7,000
283,440
103,150
Transfers In
243,000
0
0
0
0
150,000
0
Total Available
Funds
1,818,062
279,593
1,269,769
42,200
7,000
689,445
244
Expenditures
1,774,140
275,766
202,630
42,200
7,000
593,440
103,150
Transfers Out
0
0
321,370
0
0
0
0
Total Use
of Funds
1,774,140
275,766
524,000
42,200
7,000
593,440
103,150
Estimated Funds
Available 6/30/94
$ 43
$ 3,827
$ 745,769
S 0
$ 0
$ 96,005
S 141,781
70
Road Service
Dist. No. 1
S 89,123
167,000
0
256,123
187,000
0
187,000
Service
Monashka Bay
Bayview Road
Woodland
Bayside Fire
Womens Bay
District
Road
Service Dist.
Acres Street
Department
Fire
No. 2
Service Dist.
Lights
Department
$ 0
$ 26,044
$ 3,095
$ 12,839
$ 418,857
$ 32,080
1,620
24,800
4,000
7,380
203,500
47,000
0
0
0
0
0
0
1,620
50,844
7,095
20,219
622,357
79,080
1,620
24,800
4,000
7,380
449,440
47,000
0
0
0
0
0
0
1,620
24,800
4,000
7,380
449,440
47,000
Total
$ 1,992,882
3,002,456
393,000
5,388,338
3,719,566
321,370
4,040,936
$ 69,123 S 0 $26,044 $ 3,095 $ 12,839 $ 172,917 $ 32,080 $ 1,347,402
71
MENTAL HEALTH SUMMARY
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Revenue
Community Mental Health
Health and Social Services
$ 253,762
$ 266,164
$ 266,100
$ 254,000
$ 254,000
Client Fees
46,938
51,601
76,000
63,637
86,000
KIBSD
60,532
66,789
65,320
55,587
66,000
KIBSD Reg.
60,674
79,425
79,770
54,045
80,000
Private Insurdnce
62,534
69,288
75,000
63,376
10j,000
Champus
20,937
25,471
28,000
18,923
48,000
Medicaid
43,916
42,048
50,000
56,690
65,000
Veterans Administration
11,370
18,580
19,100
5,495
24,200
U.S. Coast Guard
16,043
25,613
23.500
24,650
33,500
Vocational Service
2,090
7,904
9,200
8,463
9,200
Division of Development
39,000
0
0
315
0
Division of Corrections
513
570
500
638
500
Disability Determination
190
0
500
2,115
1,400
City Contract
17,000
17,000
17,000
17,150
17,000
CSP Consultation
27,000
0
0
0
0
Contracted Services
14,796
14,800
11,000
25,750
25,000
Interest
5,904
42
3,000
188
200
Other
2,324
2,353
0
546
0
Insurance Rebate
0
4,163
0
0
0
Rental Income
12,000
12,000
12,000
12,000
12,000
Use of Fund Balance
0
0
45,820
0
148,900
Transfers In General Fund
103,250
200,000
241,280
241,280
243,000
TOTAL REVENUES
$ 800,773
$ 903,811
S 1,023,090
$ 904,848
$ 1,218,900
Developmental Disabilities
State of Alaska Grants
283,725
303,998
0
0
0
Client Fees
43,096
69,600
0
0
0
Use of Fund Balance
0
0
0
0
0
Transfers In General Fund
15,370
0
0
0
0
TOTAL REVENUES
342,191
373,598
0
0
0
Community Support Program
Community Support
263,100
345,450
336,600
288,275
336,600
Client Fees
12,565
35,951
33,990
36,269
34,000
Medicaid
0
0
90,000
103,604
90,000
Rental Income
48,000
48,000
24,000
24,000
24,000
Use of Fund Balance
0
0
0
0
70,640
Transfers In General Fund
91,380
0
35,600
0
0
TOTAL REVENUES
S 415,045
$ 429,401
$ 520,190
S452,148
S 555,240
72
G
VAN
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Alaska Youth Initiative
Alaska Youth Initiative
93,317
57,157
0
0
0
TOTAL REVENUES
93,317
57,157
0
0
0
Div. of Family & Youth
Div. of Family & Youth
7,639
5,546
0
0
0
TOTAL REVENUES
7,639
5,546
0
0
0
TOTAL MENTAL HEALTH CENTER
REVENUES
S 1,553,955
S 1,769,513
S 1,543,280
S 1,356,596
$ 1,774,140
Expenditures
Dept 200 Community Health
818,520
889,567
1,023,090
945,641
1,218,900
Dept 202 Develop. Disability
344,730
377,705
0
0
0
Dept 204 Comm. Support
398,699
413,290
520,190
458,834
555,240
Dept 206 Alaska Youth Initiative
93,318
57,154
0
0
0
Dept 208 Div. Family & Youth
7,638
5,547
0
0
0
TOTAL EXPENDITURES
S 1,662,905
S 1,743,263
S 1.543.280
S 1,404,475
S 1,774,140
VAN
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 both treatment and prevention of mental illness and other conditions which interfere in
the well - being, integrity, and dignity of persons within the community.
Goal
To provide comprehensive outpatient services for residents of Kodiak Island Borough.
To provide emergency and crisis intervention services.
To provide eva ?:?a *ions and diagnostic services.
To provide consultation, training, and community education.
To improve the financial management of KIBMHC.
Objectives for 1993 -1994
Outpatient Services
To provide psychotherapy services with less than a one -week waiting period.
To improve the frequency and effectiveness of consultation and education services to the villages.
To expand the provision of Employee Assistance Program (EAP) services to local businesses and other agencies.
Emergency Services
To provide 24 -hour emergency services.
To work with Kodiak Island Hospital in the provision of short-term inpatient care.
To provide the court with evaluations for emergency psychiatric admission.
To provide community disaster intervention.
Evaluation and Diagnosis
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 as
requested.
Consultation, Training, and Community Education
To provide staff consultation, intervention, and education services for the Kodiak Island Borough School
District.
To expand the provision of psycho - educational classes and time - limited workshops in conjunction with Kodiak
College, public schools, and other community organizations.
Financial Management
To improve efficiency and effectiveness of billing and collecting procedures.
Expanded services from KIB Finance Department to improve the timeliness and pertinence 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
2.0 FTEs Clinician III
Previous Year's Accomplishments
Successful hiring of new center director
Hiring of half -time Secretary II
Established A.- sistant Directer position
74
PERSONNEL
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Expenditures
Administrative Director
0
0
1.0
1.0
Pers onnel Servic
$ 543,853
$ 608,928
$ 679,230
$ 640,682
$ 820,760
Fringe Benefits
133,214
174,155
180,260
156,242
244,320
Travel Expenses
22,126
10,353
36,500
23,718
25,500
Facilities
20,673
18,037
21,500
18,657
20,500
Supplies
19,722
14,441
21,000
18,461
20,600
Equipment
8,593
6,258
11,000
7,231
8,500
Other Suppert
50,709
48,263
56,600
44,451
9,100
Capital Outlay
3,069
0
5,000
28,130
9,620
Operating Transfers
16,561
9,132
0
8,069
0
TOTAL
$ 818,520
$ 889,567
$ 1,011,090
$ 945,641
1 $ 1,218,900
PERSONNEL
Number of Employees
Position
1990 -91
1991 -92
1992 -93
1993 -94
Administrative Director
0
0
1.0
1.0
Assistant Director
0
0
.5
.5
Clinician III
7.0
7.0
6.75
8.5
Rehabilitation Director
1. 0
1.0
.9
.9
Staff Assistant
1.0
1.0
1.0
1.0
Secretary III
1.0
1.0
1.0
1.0
Clerk /Cashier
1.0
1.0
0
0
Secretary II
0
0
1.0
.5
TOTAL
12.0
12.0
11.65
13.9
PERFORMANCE INDICATORS
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
ESTIMATED
F.Y. 1994
PROJECTED
Outpatient - Open Cases
1,227
1,343
1,350
1,500
Emergency Services Contacts
621
640
650
700
75
PROGRAM BUDGET SUMMARY
Program Mental Health Center Fund - Community Support Program (CSP)
Program Description
The community support program component of the mental health center will provide core services for adults with
severe mental illness. These services include pre - vocational training in activities of daily living, case management, and
other rehabilitation support services.
Goal
To provide support for each individual's highest level of functioning.
To provide vocational and daily living skills development focused on independence and normalization.
To provide emergency services.
To provide case management.
Objectives for 1993 -1994
To provide supported apartments for eligible CSP clients.
To maintain in -home services throughout the community.
To maintain 24 hour on -call emergency services.
To maintain individualized treatment plans for each client and skills training pursuant to that plan.
To maintain nursing coverage for the current CSP program.
To maintain intensive outreach case management and skills training for all qualified homeless CSP clients.
To maintain job coaching and pre - vocational assessment and training.
Significant Budget Changes
No significant budget changes.
Previous Year's Accomplishments
Established the outreach component for the Homeless Mentally III (HMI).
76
PERSONNEL
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Expenditures
Mental Health Center Director
0
0
.5
.5
Personnel Services
$ 204,649
$ 240,019
$ 307,930
$ 279,954
$ 296,520
Fringe Benefits
67,485
66,855
103,920
85,604
119,120
Travel Expenses
469
1,609
1,740
1,905
2,000
Facilities
83,806
81,763
51,000
53,131
51,200
Supplies
16,033
7,841
7,500
4,740
6,700
Equipment
6,640
4,415
8,600
6,986
5,000
Other Support
36,176
19,922
39,500
26,514
55,700
Capital Outlay
0
0
0
0
19,000
TOTAL
$ 415,258
$ 422,424
$ 520,i90
$ 458,834
$ 555,240
PERSONNEL
Number of Employees
Position
1990 -91
1991 -92
1992 -93
1993 -94
Mental Health Center Director
0
0
.5
.5
Rehabilitation Director
0
0
.1
.1
Program Coordinator
.37
.70
1.0
1.0
Case Manager
2.0
2.0
2.0
2.0
Rehabilitation Aide
0
0
2.0
2.0
Rehabilitation Technician
0
0
3.5
3.0
TOTAL
2.37
2.7
9.1
8.6
PERFORMANCE INDICATORS
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
ESTIMATED
F.Y. 1994
PROJECTED
Residential Clients Served
15
11
10
10
Vocational Clients Served
5
5
7
10
Case Management Clients Served
40
38
23
30
Social Skills Clients Served
40
28
15
20
Crises Respite Clients Served
18
16
0
0
Outreach Clients Served
0
0
20
30
77
PROGRAM BUDGET SUMMARY
Program Child Care Assistance Program
Program Description
Administration of state and federal financial assistance programs that subsidize the cost of child care for eligible
low to moderate income families while parents work, attend school, train for employment, or seek work.
Goal
To encourage independence from social welfare programs by subsidizing the costs of child care for eligible
parents who are working or training.
Objectives for 1993 -1994
To promote day care assistance programs to eligible parents for the best and fullest utilization of state and
federal funding.
To stimulate adequate childcare spaces to meet the needs of program participants.
Significant Budget Changes
Additional child care subsidy programs have been initiated by the state and federal governments which have made
new child care options available to Kodiak families. The development and growth of these programs have resulted in
additional funding for the community.
78
1
1
1
1
1
1
1
1
1
1
PERSONNEL
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Revenues
Program Coordinator
0
.5
.5
.5
State of Alaska Grants
$ 211,168
$ 206,018
$ 275,766
$ 225,208
$ 275,766
TOTAL
$ 211,168
$ 206,018
$ 275,766
$ 225,208
$ 275,766
8 children
8 children
TCCB
6 families
6 families
4 families
Expenditures
33 children
129 children
129 children
Day Care - State
$ 193,989
$ 165,344
$ 180,494
$ 178,047
$ 180,494
Day Care - At Risk
0
45,562
41,272
37,256
41,272
Day are - TCCB
0
8,461
20,000
676
20,000
Day Care - Block Grant
0
0
34,000
30,157
34,000
TOTAL
$ 193,989
$ 219,367
$ 275,766
$ 246,136
$ 275,766
PERSONNEL
Number of Employees
Position
1990 -91
1991 -92
1992 -93
1993 -94
Program Coordinator
0
.5
.5
.5
PERFORMANCE INDICATORS
F.Y. 1991
F.Y. 1992
F.Y. 1993
F.Y. 1994
ACTUAL
ACTUAL
ACTUAL
PROJECTED
131 children
116 children
803 children
803 children
DCAP
88 families
75 families
512 families
512 families
8 children
7 children
8 children
8 children
TCCB
6 families
6 families
4 families
4 families
33 children
129 children
129 children
ARA
n/a
17 families
75 families
75 families
109 children
109 children
Block Grant
n/a
n/a
63 families
63 families
139 children
156 children
1,049 children
1,049 children
All Programs
94 families
98 families
654 families
654 families
*Note: Method for keeping statistics changed in FY93 per DCRA procedures.
79
PROGRAM BUDGET SUMMARY
Program Land Sales
Program Description
The borough is entitled to 56,500 acres of land by virtue of organizing as a borough. The land selection process
is completed and the borough has identified various blocks of land around the island. Prior to the State of Alaska deeding
these parcels to Kodiak Island Borough, a boundary survey and plat of survey must be performed by the borough and
approved by the state. To date, Kodiak Island Borough has title to approximately 8,000 acres of the 56,500 selected.
Goal
To survey and receive patent to all borough entitlement lands around Kodiak Island. These lands are utilized for i
the well being of the borough's citizenry including disposal, retention for public purposes, and land exchanges. ffff
Objectives for 1993 -1994
Receive patent to a block of borough - selected lands in the Kupreanof Peninsula area. These lands are utilized
for the well being of the borough's citizenry including disposal, retention for public purposes, and land
exchanges.
Significant Budget Changes
This survey work, including platting costs, RFP composition, review, and reward should not exceed the $40,000
budgeted in the FY90 budget.
Wo
01
PERSONNEL
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Revenues
Resource Manager
I 1
1
1
1
Interest Earnings
$ 140,834
$ 66
$ 100,000
$ 23,653
$40
Grave! Sales
131,813
33,958
95
24
60,000
Principal Payments
454
244,638
300
278
270 000
Interest Pavments
124
178,872
150
142
150,000
Fees & Penalties
0
370
400
0
0
Reimbursement - Title Search
786
640
700
572
800
Reimbursements - Attorney Fees
2,094
7
6,000
3
3
Other
0
0
0
5
0
Land Leases
0
250
0
0
200
Use of Fund Balance
0
_
0
648,528
0
0
TOTAL REVENUES
$ 854,166
$ 533,176
$ 1,300,628
$ 478,465
$ 524,000
Expenditures
Personnel Services
$ 0
$ 2,391
$ 95,130
$ 92 10
$ 103,930
Employee Benefits
0
41
25
23
22,140
Contracted Services
10,979
515
5,000
6,941
0
Support
27
8,687
47,890
26,512
1 64
Capital Outlay
380
37,000
10,000
-3
11 830
Transfers Out
General Fund
73,230
81
0
0
0
Capital Projects - Bo rough
728
0
95
95 640
0
Capital Projects - State
0
_
400,000
21
21,818
0
Major Maintenance - School
500,000
0
1
1,000 000
321,370
Solid Waste Disposal
0
0
0 1
0
0
TOTAL EXPENDITURES AND
OTHER FINANCING USES
L1
530,304
$ 1,300,628
1,270,054
524,000
PERSONNEL
Number of Employees
Position
1990 -91
1991 -92
1992 -93
1993 -94
Resource Manager
I 1
1
1
1
81
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 1993 -1994
Contract with Threshold Services, Inc. for garbage pick -up in and around borough parks.
Contract for snow removal for the bike paths.
Contract with Womens Bay Community Council and Chimak Community Council for maintenance of borough
parks in Chiniak and Womens Bay.
92
83
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Revenues
Interest Earnings
$ 24,618
$ 6,572
$ 16,000
$ 11,853
$ 8,020
Rents & Royalties K.I.B.
116,530
112,440
108,546
107,250
110,020
City of Kodiak
46,740
46,740
46,740
42,845
46,740
K.1.B.S.D.
71,390
77,880
77,880
77,880
77,880
KMXT Public Rent
25,788
22,767
21,960
21,960
21,960
Borough Building Annex
2,105
1,600
3,160
6,724
3,160
Apartment Rent for KANA
2,400
2.400
4,790
6,6R8
4.790
C & RA
2,832
2,596
2,830
2,832
2,830
Mental Health
6,240
6,240
4,600
4,600
6,240
Day Care Assistance
0
0
3,114
3,828
1,800
Use of Fund Balance
0
0
114,000
0
160,000
Transfers in General Fund KIB
460,000
300,000
200,000
100,000
150,000
TOTAL REVENUES
$ 758,643
$ 579,235
$ 603,620
$ 386,460
$ 593,440
Expenditures
Borough Building
$ 245,311
$ 255,634
$ 274,000
$ 255,827
$ 318,860
KIB Apartments
9,429
18,254
30,500
32,456
27,460
School Buildings
340,973
251,934
271,120
248,690
229,120
Parks - Operation & Maintenance
14,458
6,342
28,000
23,425
18,000
TOTAL EXPENDITURES
$ 610,171
$ 532,164
$ 603,620
$ 560,398
$ 593,440
83
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 1993 -1994
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.
Significant Budget Changes
No significant budget changes.
w
84
1
PERSONNEL
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Expenditures
Part -time Dayman
1
1
1
1
Personnel Services
$ 2,784
$ 2,483
$ 5,000
$ 4,370
$ 27,360
Fringe Benefits
70
42
0
280
0
Contracted S ervices
12,730
0
0
0
10,000
Support Goods & Services
217,000
253,109
249,000
237,025
251,500
Capital Outlay
12,727
0
20,000
14,152
30,000
TOTAL EXPENDITURES
$ 245,311
$ 255,634
$ 274,000
$ 255,827
$ 318,860
1
PERSONNEL
Number of Employees
Position
1990 -91
1991 -92
1992 -93
1993 -94
Part -time Dayman
1
1
1
1
85
PROGRAM BUDGET SUMMARY
Program Building & Ground Fund - K.I.B. Apartments
Program Description
The Kodiak Island Borough apartments provide housing and space for a variety of mental health rehabilitation and
therapy programs.
Goal
To provide a safe, useable environment.
Objectives for 1993 -1994
Identify a major repair project for complete renovation of the facility.
Significant Budget Changes
No significant budget changes.
86
1
87
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Expenditures
Personnel Services
$ 396
$ 1,479
$ 3,000
$ 543
$ 3,000
Fringe Benefits
0
123
0
4
0
Support Goods and Services
9,033
16,652
27,500
31,909
24,460
TOTAL EXPENDITURES
$ 9,429
$ 18,254
$ 30,500
$ 32,456
$ 27,460
87
PROGRAM BUDGET SUMMARY
Program Borough & Grounds
Program Description
This department is set up to provide insurance on the school buildings in the borough.
Goal
To have adequate insurance on all of the school buildings in the borough.
Objectives for 1993 -1994
To have all borough -owned school buildings fully insured for the fiscal year 1993 -1994.
Significant Budget Changes
The deductible on all buildings has been increased from $25,000 to $100,000. This will save the borough
approximately $37,000 per year in insurance premiums.
88
0
17
F�
CI
[1
1 89
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Expenditures
Contracted Services
$ 0
$ 5,000
$ 0
$ 0
$ 0
Insurance and Bonding
340,973
246,934
262,000
245,277
220,000
Snow removal and sanding
0
0
9,120
3,413
9,120
TOTAL EXPENDITURES
$ 340,973
$ 251,934
$ 271,120
$ 248,690
$ 229,120
17
F�
CI
[1
1 89
PROGRAM BUDGET SUMMARY
Program Building & Grounds Fund - Parks Operation & Maintenance
Program Description
The Kodiak Island Borough parks and recreation program has a dual function. One is to provide summer
employment to Kodiak youth, and the other is the more formal goal of providing a wide range of (non - structured, non -
supervisory) year -round recreational opportunities. Borough parks also serve as landscape components.
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 1993 -1994
Maintain the quality of existing parks at an acceptable level.
Complete another phase of Island Lake Creek pedestrian trail system.
Complete Island Lake Park.
Review boat launch sites.
Complete a comprehensive recreation plan.
Adopt a beach program.
Significant Budget Changes
No significant budget changes.
011
1.
1
1
1
1
1
1
i
1
1
1
91
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Expenditures
Personnel Services
$ 6,338
$ 968
$ 18,000
$ 15,987
$ 15,00
Fringe Benefits
101
113
0
2,316
0
Contracted Services
6,368
4,558
5,000
1,278
0
Support Goods and Services
1,651
703
5,000
3,844
3,000
TOTAL EXPENDITURES
$ 14,458
$ 6,342
$ 28,000
$ 23,425
$ 1 8, 0 00
91
PROGRAM BUDGET SUMMARY
Program Coastal Management
Program Description
With the passage of the ACMP Act in 1977, local governments, rural regions, and the State of Alaska began to
cooperatively manage the use of Alaska's coastal resources. The act provides for orderly and balanced development of
Alaska's coast, with full opportunity for coastal residents to take part in the planning decisions made.
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 Kodiak Island Borough coastal management projects and selected special projects.
Goal
To move towards obtaining a U.S. Army Corps of Engineers "general permit" allowing the borough to issue
building permits and allow activities to occur on low value wetlands.
Objectives for 1993 -1994
To assign values and determine the predominant function of all identified wetlands.
Classify wetlands based on values and functions. The classifications system will demonstrate which wetlands are
of high value and should be maintained, and which wetlands are of insignificant value and can be impacted.
To continue routine implementation of the borough code of ordinances including permit and legislation reviews.
Significant Budget Changes
No significant budget changes.
92
0
93
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Revenues
State of Alaska Grants
$ 69,216
$ 32,950
$ 42,200
$ 16,247
$ 42, 200
TOTAL REVENUES
$ 69,216
$ 32,950
$ 42,000
$ 16,247
$ 42,200
Expenditures
Payroll
$ 17,805
$ 25,008
$ 20,000
$ 20,004
$ 20,000
Contracted Services
48,532
6,950
19,955
7,991
19,960
Support Services
2,8
1,012
2,245
2,352
2,2 0
TOTAL EXPENDITURES
$ 69,216
$ 32,970
$ 42,200
$ 30,357
$ 42,200
93
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 1993 -1994
Install one street light at the comer of Rezanof and South Russian Creek Road and one at the comer of Rezanof
and Sargent Creek Road.
Replace damaged and vandalized street signs throughout the service district.
To extend and replace culverts in the service district as necessary.
To brush ditches back for better visibility.
To seal coat approximately 3 1/2 miles of asphalt.
Significant Budget Changes
No significant budget changes.
94
95
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Revenues
Property Taxes
$ 66,755
$ 69,435
$ 65,150
$ 75,087
$6 j
Annual Use Permits
20,000
20,000
20,000
20,000
20,000
State Disaster Relief
0
7,893
0
0
0
State Shared Revenue
15,760
15,176
16,000
14,639
14,000
Interest Earnings
1,732
0
0
0
TOTAL REVENUE
$ 102,515
$ 114,236
$ 101,150
$ 109,726
$ 103,150
Expenditures
Personnel Services
136
491
500
942
500
Professional Services
0
0
0
0
0
Snow Removal
34,099
29,360
35,000
23,643
35,000
Repairs and Maintenance
0
9,350
15,000
27,998
15,000
Grading & Ditching
19,506
13,734
30,000
10,075
30,000
Support Goods & Services
64
20
20,650
1,681
22,650
Transfers Out
10,000
10,000
0
0
0
TOTAL EXPENDITURES
$ 63,805
$ 62,955
$ 101,150
$ 64,339
$ 103,150
95
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 1993 -1994
To continue to encourage the borough to pursue the funds for all the roads in the district.
Significant Budget Changes
No significant budget changes.
a
97
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Revenues
Property Taxes
$ 79,137
$ 142,072
$ 142,100
$ 153,740
$ 154,000
Payment in Lieu of Taxes
1,939
2,573
2,500
2,937
3,000
State Shared Revenue
10,122
10,729
10,000
10,594
10,000
Penalties and Interest
0
1,732
0
0
0
Use of Fund Balance
0
0
0
20,000
20,000
TOTAL REVENUES
$ 91,198
$ 157,106
$ 154,600
$ 187,271
$ 187,000
Expenditures
Personnel Services
$ 2,900
$ 4,114
6,400
$ 3,681
$ 6,400
Snow Removal
38,917
71,807
75,000
48,263
94,000
Repairs & Maintenance
0
10,597
0
0
0
Grading & Ditching
15,899
48,672
72,600
52,997
84,900
Support Goods & Services
8,133
466
600
13,903
1,700
Capital Outlay
0
0
0
3,500
0
TOTAL EXPENDITURES
$ 65,849
$ 135,656
F $ 154,600
$ 122,344
$ 187,000
97
SCHEDULE OF GENERAL OBLIGATION BOND INDEBTEDNESS
PRINCIPAL AND INTEREST REQUIREMENTS
FISCAL YEAR 1994
1. General Obligation
School Series 1989
2. General Obligation
School Series 1991
3. Total
OUTSTANDING
BALANCE
JULY 1, 1993
$ 3,045,000
7,425,000
$ 10,470,000
FY 1994 REQUIREMENTS
PRINCIPAL INTEREST TOTAL
$ 1,030,000 $ 150,260 $ 1,180,260
725,000 483,118 1,208,119
$ 1,755,000 633 378 $ 2,388,379
111
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 revenues 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 1993 -1994
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.
112
�I
L�
i
no
113
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Revenues
Stat Shared Revenues
$ 1
School Debt Reimbursement
$ 2,115,463
$ 1,918,000
$ 2,088,579
$ 2,000,000
School Debt Reimburseme 2 Yr.
2,553,281
_ 0
300,000
316,021
0
Alaska Cigarette Tax
66,899
63,883
70,000
6
70,000
Interest Earnings
472,101
347,882
350,000
262,808
160,00
Other
0
0
0
5,000
0
Use of Fund Balance
0
0
871,13
_0
1,303
Transfers In
0
0
525,000
525,000
0
TOTAL RE VENUES
$ 4,979
$ 2.527,2
$ 4,034,137
$ 3,266,52
$ 3,533,540
Expenditures
Loan Payable -EPA
$ 20,833
$ 20,833
$ 20,840
$ 20,833
$ 20,840
Principal Payments
School Bonds -1986
1,000,000
0
0
0
0
School Bonds -1989
575,000
630,000
680,000
680,000
725,000
School Bonds -1991
0
785,000
1,045,000
1,045,000
1,030,000
Interest Pavments
School Bonds -1986
324,396
0
0
0
0
School Bonds -1989
622,985
576,045
530,0_00
529,665
485,000
School Bonds -1991
0
2 17,888
220,000
204,850
155,000
Support Goods & Services
72,020
28,989
63,000
1,578
292,700
Transfers
Capital Projects- Borough
1,340,230
720,000
1,475,297
1,475,297
825,000
Capital Projects- School
400,000
0
0
0
_ 0
TOTAL EXPENDTTURES
$ 4
$ 2,978.755
$ 4.034,137
$3,9577723T$
3.533,540
113
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 1993 -1994
To have funds available to cover the long -term portion of the employees' accrued vacations.
Significant Budget Changes
No significant budget changes.
L_ I
114
115
F.Y. 1991
ACTUAL
F. Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F. Y. 1994
BUDGET
Revenues
Transf In
General Fund KIB
$ 325
$ 15,774
$ 9,000
$ 17,502
$ 9,000
Mental Health Center
0
9,132
0
8,069
0
Bayside Fire Station
16,561
(1,457)
0
2,959
0
TOTAL TRANSFERS IN
$ 16
$ 23,449
$ 9,000
$ 28
$ 9.000
Expenditures
Transfers Out
$ 685
0
$ 9,000
$ 0
$ 9,000
TOTAL EXPENDITURES
$ 685
0
$9,000
$ 0
$ 9 000
115
i
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.
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 1993 -1994
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 FY1994 Projects include:
KIB & Red Cross ADA Upgrade 70,000
Jr. High Exterior Painting 70,000
High School Library Roof Repair 35,000
Crab Analog Report 10,000
High School Parking Lot Repair 5,000
Medical Waste Incinerator 65,000
Anton- Larsen Road Extension 25,000
Parks 30,000
Hospital Computers 35,000
4
117
Fund 410
Borough Capital Projects
Revenues
Interest Earnings
Natives of Kodiak
CI'A/Mapco
US Navy - Review Project
DOEJPeterson Elementary
Manville Settlement
TOTAL REVENUES
Operating Transfers In
General Fund
Land Sales
Debt Service
Major Maintenance School
Hospital
TOTAL OPERATING TRANSFERS IN
TOTAL REVENUES
Projects
I Hospital Construction
2 Auditorium -Work of Art
3 Smokey's Clean Up
4 Hospital Studies
6 Asbestos Removal
8 Chiniak Subdivision Improvements
9 King Crab RFP
11 Drainage Plan Air Photo
12 Dumpster Pads
14 New Computer Acquisition
15 Hospital Oil Spill
16 New Parks
17 Smokey's Dump Fence
18 East Elementary Siding
19 East Elementary Lighting
20 East Elementary Storm Drain
23 Ouzinkie Roof Repair
24 Port Lions Dormers /Porch
25 Port Lions Exterior Painting
26 Borough Office Paint
27 Borough Building Exterior Painting
28 Old Harbor School Repair
30 Hospital Hot Water Tank
33 High School Roof Maintenance
34 Main Elementary Roof Design
35 Chiniak School Water System
37 Ouzinkie Painting
38 High School Alteration Phase 11
59 Cold Weather Training/Rev
61 KIB Apartment Upgrade
62 Larsen Bay AHU
66 Selief Lane Drainage
67 High School Phase III
70 Peterson Elementary/Fed
74 Street Signs
75 Hospital Boiler Replacement
76 KIB &. Red Cross ADA Upgrade
77 Jr. High Exterior Painting
78 High School Library Roof Repair
79 Crab Analog Report
80 High School Parking Lot Repair
81 Medical Waste Incinerator
82 Anton- Larsen Road Extension
83 Hospital Computers
TOTAL BOROUGH PROJECTS
123,810
33,090
136,000
96,000
75,000
389,770
77,929
31,050
24,500
641,300
190,200
80,000
60,000
45,005
23,415
12,689
95,000
35,332
29,500
12,131
34,428
0
108,031
30,000
648,827
20,000
27,348
615,540
13,100
184,000
59,616
35,000
1,710,324
3,740,690
20,000
200,000
0
0
0
0
0
0
0
0
$ 9658,625
0
0
0
0
0
0
77,929
0
0
0
0
0
60,000
45,005
23,415
12,689
0
35,332
29,500
12,131
34,428
0
108,031
0
648,827
0
27,348
615,540
13,100
0
59,616
0
0
0
0
0
0
0
0
0
0
0
0
0
S . 1.802,89 . 1
0
0
30,000
0
0
0
0
0
0
0
0
30,000
0
0
0
0
0
0
0
0
0
525,000
0
0
0
0
0
0
0
0
0
0
300,000
0
0
0
70,000
70,000
35,000
10,000
5,000
65,000
25,000
35,000
�1 200,000
123,810
33,090
166,000
96,000
75,000
389,770
0
31,050
24,500
641,300
190,200
110,000
0
0
0
0
95,000
0
0
0
0
525,000
0
30,000
0
20,000
0
0
0
184,000
0
35,000
2,010,324
3,740,690
20,000
200,000
70,000
70,000
35,000
10,000
5,000
65,000
25,000
35,000
19,055.734
L
1��
F �
118
rr
FY 1993
Completed
FY 1994
Total Project
Budget
Projects
Additions
Cost
$ 404,654
$ 404,654
$ 164,000
$ 164,000
,
4,233
4,233
0
0
624,827
624,827
0
0
13,100
13,100
0
0
3,740,690
0
0
3,740,690
0
0
29,000
29,000
$ 4,787,504
$ 1,046,814
$ 193,000
$ 3,933,690
22,000
22,000
70,000
70,000
928,860
83,537
0
845,323
3,500,527
650,540
825,000
3,674,987
123,734
0
112,000
235,734
296,000
0
0
296,000
4 8121
756,077
1,007,000
5,122,044
9,658,625
1802,891
1,200,000
9.055,734
123,810
33,090
136,000
96,000
75,000
389,770
77,929
31,050
24,500
641,300
190,200
80,000
60,000
45,005
23,415
12,689
95,000
35,332
29,500
12,131
34,428
0
108,031
30,000
648,827
20,000
27,348
615,540
13,100
184,000
59,616
35,000
1,710,324
3,740,690
20,000
200,000
0
0
0
0
0
0
0
0
$ 9658,625
0
0
0
0
0
0
77,929
0
0
0
0
0
60,000
45,005
23,415
12,689
0
35,332
29,500
12,131
34,428
0
108,031
0
648,827
0
27,348
615,540
13,100
0
59,616
0
0
0
0
0
0
0
0
0
0
0
0
0
S . 1.802,89 . 1
0
0
30,000
0
0
0
0
0
0
0
0
30,000
0
0
0
0
0
0
0
0
0
525,000
0
0
0
0
0
0
0
0
0
0
300,000
0
0
0
70,000
70,000
35,000
10,000
5,000
65,000
25,000
35,000
�1 200,000
123,810
33,090
166,000
96,000
75,000
389,770
0
31,050
24,500
641,300
190,200
110,000
0
0
0
0
95,000
0
0
0
0
525,000
0
30,000
0
20,000
0
0
0
184,000
0
35,000
2,010,324
3,740,690
20,000
200,000
70,000
70,000
35,000
10,000
5,000
65,000
25,000
35,000
19,055.734
L
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F �
118
Previous Year Budgeted Budgeted Budgeted Budgeted Budgeted
Expenditures FY 1994 FY 1995 FY 1996 FY 1997 FY 1998
$ 50,000
$ 114,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
26,787
3,713,903
0
0
0
0
0
29,000
0
0
0
0
$ 76,787
$ 3,856,903
so
$ 0
$ 0
$ 0
0
70,000
0
0
0
0
0
845,323
0
0
0
0
496,953
3,178,034
0
0
0
0
0
235,734
0
0
0
0
296,000
0
0
0
0
0
792,953
$ 4,329,091
_$0
0
0
0
S 869,740
LLL85 994
-10
_10
--L0
0
123,810
0
0
0
0
13,500
4,500
4,500
4,500
4,500
1,590
125,923
40,077
0
0
0
0
62,629
33,371
0
0
0
0
63,471
2,000
9,529
0
0
0
251,900
53,300
84,570
0
0
0
0
0
0
0
0
0
20,412
10,638
0
0
0
0
11,132
4,400
4,400
4,568
0
0
641,300
0
0
0
0
0
184,831
5,369
0
0
0
0
33,599
76,401
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
6,840
88,160
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
460,586
64,414
0
0
0
0
0
0
0
0
0
0
11,765
18,235
0
0
0
0
0
0
0
0
0
0
327
19,673
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
105,788
78,212
0
0
0
0
0
0
0
0
0
15,000
20,000
0
0
565,354
1,444,970
0
0
0
0
213,794
2,875,000
651,896
0
0
966
19,034
0
0
0
1,951
198,049
0
0
0
0
70,000
0
0
0
0
70,000
0
0
0
0
35,000
0
0
0
0
10,000
0
0
0
0
5,000
0
0
0
0
65,000
0
0
0
0
25,000
0
0
0
0
35,000
0
0
0
_
$ 2,776,06E
L 2068
S 4,5EY3
119
1
[i
Irk$]
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Healthcare Facility
Project #1
Project Title: Hospital Constriction
Fund:
410
Department:
402
Description of Project: This account is for constriction of the new hospital if funding is obtained.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$ 123,810
$ 0
$ 123,810
S 0
$ 0
$ 0
S 0
Land
Site Investigation
Design Services
Constriction
Equipment
Other Services
Contingency
Overhead
TOTALS
$ 123,810
$ 0
$ 123,810
$ 0
S 0
$ 0
S 0
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
[i
Irk$]
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Education Facilities
Project fit
Project Title: Auditorium -Work of Art
Fund: 410
Department: 404
Description of Project: This project provides for art related activities and purchases of works of art for the schools.
Estimated
Prior Year
1993 -94
1994 -95 I
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total C -st
Experdini
Administration
Land
Site Investigation
Design Services
Construction
S 33,090
S 13,500
S 4,500
S 4,500
S 4,500
$ 4,500
S 1,590
Equipment
Other Services
Contingency
Overhead
TOT
S 33,090
S 13,500
S 4,500
S 4,500
S 4,500
S 4,500
$ 1,590
Cost Beyond 5 -Y P rog ra m: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
121
1
[i
t
wo
122
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Public Facility
Project #3
Project Title: Smokey's Cleanup
Fund: 410
Department: 406
Description of Project: This project provides for crushing and removal of metal from the metals dump and will result in closeout of the site
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$ 42,583
$ 39,583
$ 3,000
Land
Site Investigation
Design Services
Construction
106,048
75,298
30,750
Equipment
Other Services
17,369
11,042
6,327
Contingency
Overhead
TOTALS
$ 166,000
$ 125,923
$ 40,077
Cost Beyond 5 -Year Program: Undetermined
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
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t
wo
122
123
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Healthcare Facilities
Project #4
Project Title: Hospital Studies
Fund: 410
Department: 407
Description of Project: Survey of options comparing renovation and addition to existing facility vs. construction of a new hospital.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 5,000
S 1,963
S 3,037
Land
Site Investigation
Design Services
91.000
60,666
30,334
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
S 96,000
S 62,629
S 33,371
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect:
None
123
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Educational Facilities
Project N6
Project Title: Asbestos Removal Program
Fund: 410
Department: 415
Description of Project: T'nis project provides for abatement of asbestos - containing materials within the schools and will provide an update to the
ATiERA Management Plans.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 8,440
$ 7,178
S 500
S 500
Land
Site Investigation
Design Services
Construction
36,668
36,668
0
0
Equipment
Other Services
24,892
19.625
1,500
1,500
Contingency
5,000
7,529
Overhead
TOTALS
$ 75,000
$ 63,471
$ 2,000
$ 9,529
Cost Beyond 5 -Year Program: The AHERA Management Plans require updates every 3 years.
Source of Funding: General Revenue Funding
Operating Budget Effect: On -going updates to the Management Plans cost an estimated $1,500 annually.
1
1
1
1
�sv
124
1 '15
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Roads and Grounds
Project Jib
Project Title: Chiniak Subdivision Improvement
Fund: 410
Department: 418
Description of Project: This project provides for improvement on borough -owned land in the Chiniak area.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$ 17,200
$ 9,442
$ 7,758
Land
Site Investigation
Design Services
Constriction
288,000
242,458
45,542
Equipment
Other Services
Contingency
84,570
S 84,570
Overhead
TOTALS
S 389,770
$ 251,900
S 53,300
S 84,570
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1 '15
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Economic Development
Project #I l
Project Title: Drainage Plan Air Photo
Fund: 410
Department: 423
Description of Project: To complete air photo coverage of the Kodiak urban area and Womens Bay to allow for the identification of wetlands and the
development of a drainage plan.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
S 31,050
S 20,412
S 10,638
Equipment
Other Services
Contingency
Overhead
TOTALS
S 31,050
S 20,412
S 10,638
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
t
1
126
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Roads and Grounds
Project #12
Project Title: Dumpster Pads
Fund: 410
Department: 425
Description of Project: This project provides for improvements in dumpster sites throughout the community including establishment of new dumpster
areas.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$ 4,123
S 3,132
S 400
S 400
S 191
Land
Site Investigation
Design Services
Construction
19,377
8.000
4,000
4.000
3,377
Equipment
Other Services
Contingency
1,000
1,000
Overhead
4
TOTALS
S 24,500
S 11,132
S4,400
S 4,400
S 4,568
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
127
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128
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Municipal Facilities
Project #14
Project Title: New Computer Acquisition
Fund: 410
Department: 427
Description of Project:
Replace old antiquated central host computer system with a new state -of- the -art computer system.
Upgrade IBM AS /400 host computer system from model B45 w Model E45.
Purchase an IBM 9394 control unit for the mental health center.
Purchase "New World Software" called Position Control and Budgeting for the Finance Department,
Purchase appraisal software package and a local area network for the Assessing Department.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
$ 15,000
S 12,595
S 0
Equipment
626,300
628,705
0
Other Services
Contingency
Overhead
TOTALS
S 641,300
$ 641,300
$ 0
Cost Beyond 5 -Year Program:
None
Source of Funding: General Revenue Funding
Operating Budget Effect: This project was complete as of June 30, 1993.
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129
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Healthcare
Project #15
Project Title: Hospital Oil Spill
Fund: 410
Department: 428
Description of Project: This project remediates the hospital fuel tank site due to over - spillage and line failure. It includes replacement of the
underground tank with an above - ground, double - walled tank. This budget will have to be supplemented after the remediation work is identified,
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 7,300
S 6,740
S 560
Land
Site Investigation
Design Services
73,500
72,907
0
Construction
94,628
90,312
4,809
Equipment
Other Services
3.232
3,332
0
Contingency
Overhead
Transfers OuUDept. 272
11,540
11,540
0
TOTALS
S 190,200
S 184,831
S 5,369
Cost Beyond 5 -Year Program: Monitoring costs not determined.
Source of Funding: General Revenue Funding
Operating Budget Effect: None
129
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Recreational Facilities
Project #16
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 parks board and approved by the assembly.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost.
Total Cost
Expenditures
Administration
$ 13,000
$ 10,721
$ 2,279
Land
Site Investigation
Design Services
20,000
2,700
17,300
Construction
73,000
19,816
53,184
Equipment
Other Services
500
362
138
Contingency
3,500
3,500
Overhead
TOTALS
$ 110,000
$ 33,599
$ 76,401
Cost Beyond 5 -Year Program: Cost is estimated at $40,000 annually as part of the long -range expansion and park improvement program.
Source of Funding: General Revenue Funding
Operating Budget Effect: Park maintenance expenditures will gradually increase at an estimated annual cost of $800 - $1,000.
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11
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Educational Facilities
Project #23
Project Title: Ouzinkie School Roef Repair
Fund: 410
Department: 436
Description of Project: This project would replace the oldest section of roof on the Ouzinkie school. The roof is in very poor condition and has lost
watertight integrity. No maintenance has been performed on this roof.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 1,500
S 1,327
S 173
Land
Site Investigation
Design Services
8,000
5,041
2,959
Construction
80,000
80,000
Equipment
Other Services
500
472
28
Contingency
5,000
5,000
Overhead
TOTALS
s 95,000
S 6,840
S 88,160
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
131
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Educational Facilities
Project X28
Project Title: Old Harbor School Structural Repair
Fund: 410
Department: 441
Description of Project: This project is substantially complete. Remainder of funds will be used for grounds /site work.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Sch of Project Cost:
Total Cost
Expe
Administration
S 35,500
S 31,320
S 4,180
Land
Site Investigation
Design Services
61,000
56,774
4,226
Construction
408,000
372,205
35,795
Equipment
Other Services
Contingency
20,500
285
20,215
Overhead
TOTALS
S 525,000
$ 460,584
S 64,416
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska Legislative Grant
Operating Budget Effect: None
132
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
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. Thece are numerous leaks along this portion of the building due to roof drain leaks and fleshings that need to be sealed.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 2,000
$ 444
S 1,556
Land
Site Investigation
Design Services
Construction
25,000
11,321
13,679
Equipment
Other Services
3,000
3,000
Contingency
Overhead
TOTALS
S30,000
$ 11,765
S 18,235
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
133
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Educational Facilities
Project #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
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 2,000
S 327
S 1,673
Land
Site Investigation
Design Services
15,000
15,000
Construction
Equipment
Other Services
Contingency
3,000
3,000
Overhead
TOTALS
S20,000
S 327
S 19,673
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
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134
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Municipal Facilities
Project 1161
Project Titie: KIB Apartments Fire Code Upgrade
Fund: 410
Department: 453
Description of Project: This project will correct building deficiencies identified as uniform fire code violations by the local fire inspection authorities.
It includes design and installation of new baseboard heating and installation of hard -wired smoke detectors. In addition, ADA regulations will require
new door openings, doors, windows, ramps, bathrooms, paint, lighting, and carpet.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 10,767
$ 7,731
S 3,036
Land
Site Investigation
Design Services
12,000
1,133
10,867
Construction
143,233
96,924
46,309
Equipment
Other Services
2,500
2,500
Contingency
5,000
5,000
Overhead
10,500
10,500
TOTALS
S 184,000
$ 105,788
$ 78,212
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: Minimal operating & maintenance costs due to increase in electricity usage by smoke detectors. New base board heat may
offset electricity cost with more efficient fuel usage.
135
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136
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Roads and Grounds
Project 1166
Project Title: Selief Lane Drainage
Fund: 410
Department: 456
Descnption of Project: This project provides funding
to the City of Kodiak (COK) for design and construction to alleviate a drainage problem along
Selief Lane.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -99
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
$5,000
S5,000
Construction
30,000
10,000
S 20,000
Equipment
Other Services
Contingency
Overhead
TOTALS
S 35,000
S 0
S 15,000
S 20,000
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
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137
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Educational Facilities
Project #67
Project Title: Kodiak High School Alteration -Phase III
Fund: 410
Department: 457
Description of Project: This project will result in creation of two classrooms in the high school facility.
7
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Copt
Expenditures
Administration
S 59,655
S 21,034
S 38,621
Land
Site Investigation
Design Services
205,250
159,000
46,250
Construction
1,650,419
305,319
1,345,100
Equipment
95,000
80,000
15,000
Other Services
Contingency
Overhead
TOTALS
S 2,010,324
S 565,353
S 1,444,971
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
137
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Educational Facilities
Project N70
Project Title: Peterson Elementary School
Fund: 410
Department: 458
Description of Project: This project will upgrade Peterson Elementary School.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
$ 155,750
Expenditures
$ 35,582
Administration
$ 100,000
S 20,168
Land
Site Investigation
Design Services
378,250
178,213
175,000
25,038
Construction
3,140,437
2,600,000
540,437
Equipment
Other Services
Contingency
66,253
66,253
Overhead
TOTALS
S 3,740,690
S 213,794
S 2,875,000
S 651,896
Cost Beyond 5 -Year Program: [None
Source of Funding: Federal Grant
Operating Budget Effect: Increased maintenance efficiency should result in minimal annual maintenance savings. This project combines two funding
sources: 1986 bond issue for $580,000, and federal grant for 53,740,690. Total project costs $4,320,690.
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138
139
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Roads and Grounds
Project 1174
Project Title: Street Signs
Fund: 410
Department 455
Description of Project:
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$ 3,000
$ 121
$ 2,879
Land
Site Investigation
Design Services
Construction
17,000
845
16,155
Equipment
Other Services
Contingency
Overhead
TOTALS
$ 20,000
$ 966
$ 19,034
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: None
i
139
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Healthcare Facilities
Project #75
Project Title: Hospital Boiler Replace
Fund: 410
Department: 459
Description of Project: Replacement of two (2) existing 25 -year old boilers by one (1) efficient unit as required by State of Alaska.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Pro Cost:
T otal Cost
Expenditures
Administration
$ 10,000
$ 1,951
$ 8,049
Land
Site Investigation
Design Services
20,000
20,000
Construction
160,000
160,000
Equipment
Other Services
10,000
Contingency
10,000
Overhead
TOTALS
$ 200,000
S 1,951
S 198,049
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: None
i I
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140
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141
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Municipal Facilities
Project #76
Project Title: KIB & Red Cross ADA Upgrade
Fund: 410
Department: 460
Description of Project: Upgrade of existing facilities to include restrooms remodel, entrance door modifications, and driveway /ramps.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration S 3,500
$ 0 $ 3,500
Land
Site Investigation
Design Services
Construction 63,000
0 63,000
Equipment
Other Services
Contingency 3,500
0 3.500
Overhead
TOTALS S 70,000
S 0 S 70,000
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: None
L�
141
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Educational Facilities
Project 1177
Project Title: Jr. High Exterior Painting
Fund: 410
Department: 461
Description of Project: Scheduled preventative maintenance of five (5) year painting plan. Includes paint, caulk, and repairs.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Sch of Pr oject Cost:
Total Cost
Expenditures
Administration
S 3,500
S 0
S 3,500
Land
Site investigation
Design Services
Construction
63,000
0
63,000
Equipment
Other Services
Contingency
3,500
0
3,500
Overhead
TOTALS
S 70,000
S 0
$70,000
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
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142
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Educational Facilities
Project #78
Project Title: High School Librery Roof Repair
Fund: 410
Department: 462
Description of Project: Repair and replacement of sections of roof located over current high school library.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$ 1,750
S 0
S 1,750
Land
Site Investigation
Design Services
Construction
31,500
0
31,500
Equipment
Other Services
Contingency
1.750
0
1,750
Overhead
TOTALS
$ 35,000
$ 0
S 35,000
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: None
143
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
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 industry.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$ 10,000
$ 0
$ 10,000
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
$ 10,000
$ 0
$ 10,000
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: [None
r
1
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145
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Educational Facilities
Project #80
Project Title: High School Parking Lot Repair
Fund: 410
Department: 464
Description of Project: Repair of various potholes, cracks, and curbs in the high school parking lot.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedul+ of Praj-�ct Cost:
Total Cost
Expenditures
Administration
S 500
S 0
S 500
Land
Site Investigation
Design Services
Construction
4,500
0
4,500
Equipment
Other Services
Contingency
Overhead
TOTALS
$ 5,000
$ 0
$ 5,000
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: None
145
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146
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Healthcare Facilities
Project #81
Project Title: Medical Waste Incinerator
Fund: 410
Department: 465
Description of Project: Purchase, design, and installation of a waste incinerator.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
I 1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Exnenditures
Administration
$ 2,000
$ 0
S 2,000
Land
Site Investigation
Design Services
Construction
5,000
0
5,000
Equipment
55,000
0
55,000
Other Services
Contingency
3,000
0
3,000
Overhead
TOTALS
$ 65,000
$ 0
S65,000
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: None
146
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Roads and Grounds
Project #82
Project Tit!e: Anton- Larsen Road Extension
Fund: 410
Department: 466
Description of Project: Joint venture of Borough /City to design road.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
E xpenditures
I
f
Administration
Land
Site Investigation
Design Services
$25,000
S 0
S 25,000
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
S 25,000
$ 0
S 25,000
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: None
147
148
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: healthcare Facilities
Project 1783
Project Title: Hospital Computers
Fund: 410
Department: 467
Description of Project:
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
Equipment
S 35,000
S 0
S 35,000
Other Services
Contingency
Overhead
TOTALS
$35,000
S o
$ 3 5, 000
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding
Operating Budget Effect: None
148
Fund 420
School Bond Projects
Revenues
Interest Earnings
Proceeds of 1986 bonds
TOTAL REVENUES
Projects
Undesignated Projects
39 Peterson Elementary
41 Pori Lions Landscaping
TOTAL BOND PROJECTS
FY 1993
Completed
FY 1994
Total Project
Budget
Projects
Additions
Cost
$ 185,400
$ 0
$ 0
$ 185,400
349,460
0
70,140
419,600
53$ 4.860
_LO-
L22_1 40
60$ 5,000
$ 10,000
$ 0
$ 0
$ 10,000
509,860
0
70,140
580,000
15,000
0
0
15,000
534 860
7$ 0,140
605 000
150
Previous Years Budgeted Budgeted Budgeted Budgeted Budgeted
Expenditures FY 1994 FY 1995 FY 1996 FY 1997 FY 1998
0 1
185,400 0
0 0
0 0
0 0
0
0 4
419,600 0
0 0
0 0
0 0
0
—M 6
605 000 -
--L _
___i 0 _
_-1-0
0 1
10,000 0
0 0
0 0
0 0
0
65,698 5
514,302 0
0 0
0 0
0 0
0
1,006 1
13,994 0
0 0
0 0
0 0
0
66 704 5
538 296 1
10 -
---Jo -
--Lo -
--L O-
151
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
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
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 75,360
$ 38,389
S 36,971
Land
Site Investigation
Design Services
65,000
3,919
61,081
Construction
439,640
23,660
415,980
Equipment
Other Services
Contingency
Overhead
TOTALS
S 580,000
S 65,968
S 514,032
Cost Beyond 5 -Year Program: None
Source of Funding: 1987 Bond Issue
Operating Budget Effect: Increased maintenance efficiency should result in minimal annual maintenance savings. This project combines two funding
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152
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KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Educational Facilities
Project #41
Project Title: Landscaping Port Lions S„ hool
Fund: 420
Department: 503
Description of Project: This project will establish a parking area and ballfield at the school site.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$ 2,000
S 1,006
S 994
Land
Site Investigation
Design Services
Construction
12,000
12,000
Equipment
Other Services
Contingency
1,000
100
Overhead
TOTALS
S 15,000
S 1,006
$ 13,994
Cost Beyond 5 -Year Program: None
Source of Funding: 1986 Bond Issue
Operating Budget Effect: Minimal increase in annual maintenance budget is expected.
153
154
FY 1993
Completed
FY 1994
Total Project
Budget
Projects
Additions
Cost
Fund 430
State Capital Grant Projects
Revenues
Hospital Design
$ 1,000,000
0
0
$ 1,000,000
Lilly Drive
923,000
923,000
0
0
Salome Creek Rifle Range
98,182
0
0
98,182
Hospital Equipment
50,000
50,000
0
0
Selief Lane
75,000
0
0
75,000
L.E.P.C.
9,300
9,300
0
0
Waste Characterization
19,306
19,306
0
0
Emergency Equipment
5,000
5,000
0
0
Civil Air Patrol 1
60,000
60,000
0
0
Civil Air Patrol
50,000
0
0
50,000
Rural Development Assistance
30,000
0
0
30,000
Solid Waste Site Improvement
200,000
0
0
200,000
Bayside Expansion
150,000
0
0
150,000
Old Harbor Structural Repair
525,000
0
0
525,000
Legislative Capital Projects
0
0
7,998,300
7,998,300
Interest Earnings
351,025
12,715
0
338,310
Operating Transfers
Land Sale
421,818
338,310
0
83,508
Capital Projects - KIB
340,000
340,000
0
0
Water Fund
25,000
25,000
0
0
Sewer Fund
25,000
25,000
0
0
Solid Waste
20,694
_ 20,694
0
0
TOTAL REVENUES
L4,3
$ 1,828,325
$ 7,998,300
$ 10,548,300
Projects
42 Lakeside Subdivision
809,990
809,990
0
0
43 Sharatin Road
841,320
841,320
0
0
46 Hospital Design & Development
1,000,000
0
0
1,000,000
48 Salome Creek Rifle
520,000
0
0
520,000
50 KIB Hospital Equipment
50,000
50,000
0
0
54 Selief Lane(Von Scheele
75,000
0
0
75,000
56 L.E.P.C.
11,015
11,015
0
0
58 Waste Characterization
51,000
51,000
0
0
63 Emergency Medical Equipment
5,000
5,000
0
0
64 CAP Hanger (Phase 1)
60,000
60,000
0
0
69 RDA/IFSP (DCRA Grant)
30,000
0
0
30,000
71 Solid Waste Disposal
200,000
0
0
200,000
72 Bayside Fire Station
150,000
0
0
150,000
73 CAP Hanger Phase II
50,000
0
0
50,000
85 Chiniak Emergency Service Equipment
0
0
8,800
8,800
86 Karluk Airport Access Road
0
0
81,900
81,900
87 Selief Lane Reconstruction/Phase I
0
0
764,100
764,100
88 Selief Lane Reconstruction/Phase H
0
0
2,274,300
2,274,300
89 Trail Reconstruction
0
0
127,400
127,400
Mill Bay Road Phase II -
0
0
4,366,600
4,366,600
�
91 EMS Equipment
0
0
27,800
27,800
92 Hospital Repairs
0
0
275,000
275,000
93 Old Harbor Road
0
0
54,200
54,200
94 Old Harbor Trails
0
0
18,200
18,200
Operating Transfers
28 Old Harbor Structural
525,000
0
0
525,000
TOTAL EXPENDrrURES
S 4,378,325
3 1,828,325
S 7,998,300
$ 10,548,300
154
Previous Years' Budgeted Budgeted Budgeted Budgeted Budgeted
Expenditures FY 1994 FY 1995 FY 1996 FY 1997 FY 1998
1,000,000
0
0
0
0
0
0
0
0
0
0
0
0
98,182
0
0
0
0
0
0
0
0
0
0
15,000
60,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
23,587
26,413
0
0
0
0
22,498
7,502
0
0
0
0
40,000
160,000
0
0
0
0
30,000
120,000
0
0
0
0
496,953
28,047
0
0
0
0
0
7,998,300
0
0
0
0
0
338,310
0
0
0
0
0
83,508
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1 6828 038
8 920 262
Lo
L-
L
0
0
0
0
0
0
0
0
0
0
0
0
1,000,000
0
0
0
0
0
507,373
12,627
0
0
0
0
0
0
0
0
0
0
0
37,000
38,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
30,000
0
0
0
0
0
2,256
197,744
0
0
0
0
0
40,000
110,000
0
0
0
23,587
26,413
0
0
0
0
0
8,800
0
0
0
0
0
81,900
0
0
0
0
0
764,100
0
0
0
0
0
2,274,300
0
0
0
0
0
127,400
0
0
0
0
0
4,366,600
0
0
0
0
0
27,800
0
0
0
0
0
275,000
0
0
0
v
0
54,200
0
0
0
0
0
18,200
0
0
0
0
0
525.000
0
0
0
! e
S 1.563.216
8 837 084
148 000
L
L
S � �
155
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Healthcare Facilities
Project #46
Project Title: Hospital Design and Development
Fund: 430
Department: 605
Description of Project: This project provides for design of the new hospital.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 174,975
$ 126,275
Land
25
25
Site Investigation
11,000
10,796
Design Services
800,000
849,586
Construction
Equipment
Other Services
13,500
13,318
Contingency
500
0
Overhead
TOTALS
S 1,000,000
S 1,000,000
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska Grant
Operating Budget Effect: This project was complete as of July 1, 1993.
L
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156
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Recreation
Project 1148
Project Title: Salome Creek Rifle Range
Fund: 430
Department: 607
Description of Project: To purchase 640 acres in the Salonie Creek drainage and restore the ofd Navy rifle range.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
S500,000
$ 500,000
S 0
Site Investigation
Design Services
Construction
10,000
7,173
2,827
Equipment
Other Services
10,000
200
9,800
Contingency
Overhead
TOTALS
$ 520,000
$ 507,373
$ 12,627
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant for $98,182 and sale of other borough land for $458,818.
Operating Budget Effect: None
157
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Public Utilities
Project 1154
Project Title: Selief LaneNon Scheele Way Street Lights
Fund: 430
Department: 613
Description of Project: This project will provide street lights for Selief Land and Von Scheele Way.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 5,000
$2,000
S 3,000
Land
Site Investigation
Design Services
10,000
10,000
Construction
55,000
25,000
30,000
Equipment
Other Services
Contingency
5,000
5,000
Overhead
TOTALS
$ 75,000
$37,000
S 38,000
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska Grant
Operating Budget Effect: None. A street light district needs to be formed and a special revenue fund set up to fund maintenance and operations.
158
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Economic Development
Project x/69
Project Title: Rural Development Assistance Grant (DCRA) Import Feasibility and
Fund: 430
Support Project
Department: 620
Description of Project: This project will study feasibility of import substitution from the villages of Kodiak Island to the market of the larger
community of Kodiak. This will include identifying what people of Kodiak are buying that the villages can provide.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$ 20,136
$ 30,000
Land
Site Investigation
Design Services
Construction
797
Equipment
9,067
Other Services
Contingency
Overhead
TOTALS
$ 30,000
$ 30,000
Cost Beyond 5 -Year Program: None
Source of Funding: $30,000 DCRA grant, and $50,846 matching or in -kind funds to be provided by KIB and ot s
Operating Budget Effect:
159
160
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Public Utility
Project #71
Project Title: Solid Waste Site
Fund: 430
Department: 621
Description of Project: Development of the solid waste disposal site with design and construction of recycling and solid waste processing facilities.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
S25,000
$25,000
Construction
175,000
128,000
Equipment
$ 2,256
44,744
Other Services
Contingency
Overhead
TOTALS
$200,000
$2,256
S 197,744
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant
Operating Budget Effect: None
160
161
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Public Safety
Project 1172
Project Title: Bayside Expansion
Fund: 430
Department: 622
Description of Project: Bayside Fire Station
Estimated
Prior Year
1993-94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
525,000
$ 15,000
$ 10,000
Construction
125,000
25,000
100,000
Equipment
Other Services
Contingency
Overhead
TOTALS
$ 150,000
$ 40,000
$ 110,000
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant
Operating Budget Effect: None
161
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Public Safety
Project #73
Project Title: Civil Air Patrol Phase 1I
Fund: 430
Department: 623
Description of Project: These funds will be passed through to the Kodiak Civil Air Patrol for their use in the design, engineering, and construction of
the Civil Air Patrol hangar at the City of Kodiak airstrip.
Estimated
Prior Year
1993 -94
1 1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
$ 50,000
$ 23,587
$ 26,413
Equipment
Other Services
Contingency
Overhead
TOTALS
$ 50,000
$ 23,587
$ 26,413
Cost Beyond 5 -Year Program:
Source of Funding: State of Alaska Grant
Operating Budget Effect: None
I
L
162
163
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Healthcare Facilities
Project 1185
Project Title: Chiniak Emergency Serer ices Equipment
Fund: 430
Department. 624
Description of Project:
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant - Cancelled as of July 1, 1993.
Operating Budget Effect: None
163
164
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Roads & Grounds
Project #86
Project Title: Karluk Access Airport Road
Fund: 430
Department: 625
Description of Project:
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant - Cancelled as of July 1, 1993.
Operating Budget Effect: None
164
1
1
1
1
i
1
165
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Roads & Grounds
Project 1187
Project Title: Kodiak Selief Lane Reconstruction Phase I
Fund: 430
Department: 626
Description of Project:
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant - Cancelled as of July 1, 1993.
Operating Budget Effect: None
165
it
166
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Roads & Grounds
Project #88
Project Title: Selief Lane Reconstruction Phase 11
Fund: 430
Department: 627
Description of Project:
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant - Cancelled as of July 1, 1993.
Operating Budget Effect: None
it
166
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Recreational Facilities
Project 1189
I
Project Tide: Various Trail Constructions
Fund: 430
Department: 628
Description of Project:
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
_
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant - Cancelled as of July 1, 1993.
Operating Budget Effect: None
167
1
168
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Roads & Grounds
Project #90
Project Title: Mill Bay Road Phase II
Fund: 430
Department: 629
Description of Project:
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant - Cancelled as of July 1, 1993.
Operating Budget Effect: None
168
169
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Healthcare Facilities
Project #91
Project Title: Kodiak Emergency Medical Services Equipment
Fund: 430
Department: 630
Description of Project:
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost.
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant - Cancelled as of July 1, 1993.
Operating Budget Effect: None
169
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Healthcare Facilities
Project x/92
Project Title: Kodiak Hospital Repairs
Fund: 430
Department 631
Description of Project: Roof repairs, computers, supply van, etc.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$ 13,750
so
S 13,750
Land
Site Investigation
Design Services
Construction
247,500
0
247,500
Equipment
Other Services
Contingency
13,750
0
13,750
Overhead
TOTALS
S 275,000
S 0
$ 275,000
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant
Operating Budget Effect: None
170
1
171
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Roads & Grounds
Project k 93
Project Title: Old Harbor Road Construction
Fund: 430
Department: 632
Description of Project:
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant - Cancelled as of July 1, 1993.
Operating Budget Effect: None
171
fl
1
1
I I
u
1
-ter
172
�y
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Roads & Grounds
Project 1194
Project Title: Old Harbor Trails Construction
Fund : 430
Department: 633
Description of Project:
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Sch of P roject Cost:
Total Cost
Expenditures
Administration
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
TOTALS
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant - Cancelled as of July 1, 1993.
Operating Budget Effect: None
1
1
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u
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-ter
172
�y
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 1993 -1994
To provide the most utilities with the dollars available.
Significant Budget Changes
No significant budget changes.
174
1
i
1W
W
175
Previous
FY 1993
Completed
FY 1994
Total
Year
Budgeted
Budget
Projects
Additions
Project Cost
Expenditures
FY 1994
Fund 550
Utility Projects
Revenues
US Navy - Construction
$ 664,338
$ 0
S 0
$ 664,338
$ 664,338
$ 0
Natives of Kodiak
40,662
0
0
40,662
39,825
837
Use of Retained Earnings
490,249
0
0
490,249
0
490,249
TOTAL REVENUES
1,195,249
1-0
1 195 249
704 163
491 086
Expenditures
60 Project 89 -X
$ 425,249
$ 0
0
$ 425,249
$ 36,574
$ 388,675
65 Spruce Cape Water Replacement
65,000
0
0
65,000
2,978
62,022
68 Cold Weather Train/Constr.
705,000
0
0
705,000
591,327
113,673
TOTALS
S 1,195,249
S 0
Lo-
1 195 24
I M4.370
175
176
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Utilities
Project #60
Project Title: Project 89 -X
Fund: 550
Department: 751
Descnption of Project: This project is repairing and replacing sewer and water utilities on Spruce Cape and Mission Roads.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
$ 25,249
$ 6,659
$ 18,590
Land
10,000
7,699
2,301
Site Investigation
Design Services
10,000
2,823
7,177
Construction
300,000
19,393
280,607
Equipment
Other Services
Contingency
80,000
0
80,000
Overhead
TOTALS
$ 425,249
$ 36,574
$ 388,675
Cost Beyond 5 -Year Program: None
Source of Funding: Utility Fund Balance
Operating Budget Effect: None.
Utilities are run as an enterprise fund.
176
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Utility Improvements
Project #65
Project Title: Spruce Cape Water Replacement
Fund: 550
Department: 752
Description of Project: Repair and replacement of water lines on Spruce Cape.
Estimated
Prior Year
1993 -94
1994-95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 5,000
S 78
S 4,922
Land
Site Investigation
3,000
2,900
100
Design Services
Construction
57,000
0
57,000
Equipment
Other Services
Contingency
Overhead
TOTALS
S 65,000
S 2,978
S 62,022
Cost Beyond 5 -Year Program:
Source of Funding: General Revenue Funding Utility Fund Balance
Operating Budget Effect: None
177
7
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1
178
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1993 -94 THROUGH 1997 -98
Project Category: Utilities
Proiect #68
Project Title: U.S. Navy
Seals Cold Weather Training Facility Water & Sanitary
Fund: 550
Project
Department: 753
Description of Project: This project will construct a new 'z" force main sewer line and repair by replacing the water line servicing federally -owned
facilities at Spruce Cape.
It will also install lines for the future subdivision of the Natives of Kodiak lard in the area.
Estimated
Prior Year
1993 -94
1994 -95
1995 -96
1996 -97
1997 -98
Schedule of Project Cost:
Total Cost
Expenditures
Administration
S 52,300
$ 18,195
S 34,105
Land
Site Investigation
Design Services
Constriction
600,000
573,131
26,869
Equipment
Other Services
Contingency
52,700
0
52,700
Overhead
TOTALS
$ 705,000
$ 591,326
$ 113,674
Cost Beyond 5 -Year Program: None
Soume of Funding: Federal Funding, Natives of Kodiak
Operating Budget Effect:
None. Service district utilities are run as an enterprise fund.
7
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1
178
1
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 tie existing water system to provide adequate potable water to the residents of the
service district through operation and maintenance of the system.
Objectives for 1993 -1994
To encourage the City of Kodiak to seek funding for filtration to bring the water supply to EPA standards for
service water systems.
To maintain fire hydrants.
To continue pursuing funding from the State of Alaska to complete water and sewer projects in Service District
Number 1.
Significant Budget Changes
Increased expenditures are required due to an increase in water purchase costs to the service district from the City
of Kodiak. This results in an increase in user rates of approximately 65 %.
180
ME
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Revenues
Penalties
$ 3,777
$ 3,995
$ 0
$ 3,044
$ 0
Water Sales
208,129
352,480
350,000
386,666
$ 387,000
Installation Charges
6,335
1,315
2,500
2,154
0
Connect - Disconnect
6,017
1,556
100
4 ,517
0
Road & Utilities
983
665
0
180
0
Other
0
390
0
0
0
Interest
15,536
3,593
5,000
0
5,000
TOTAL
$ 240,777
$ 357,600
$ 357,600
$ 357,600
$ 392,000
Other Financing Sources
Use of Retained Earrings
0
0
(24,500)
0
0
Amortization of contributions in
aid of construction
109,645
109,645
0
82,234
0
TOTAL REVENUES & OTHER
FINANCING SOU
$ 350,422
$ 473,639
$ 333,100
$395,561
$ 392,000
Expenditures
Personnel Services
$ 21,967
$ 11,304
$ 25,000
$ 10,869
$ 15,000
Customer Installation
7,593
0
0
0
0
Purchased Water
167,002
250,366
230,400
259,485
284,000
Testing
34,311
0
8,000
0
8,000
Support Goods & Services
34,311
29,142
40,100
34,873
34,500
Capital Outlay
68,080
0
0
0
0
Depreciation
109,653
109,653
29,600
82,239
50,500
TOTAL EXPENDITURES
$ 408,606
$ 600,798
$ 392,000
$ 387,466
$ 392,000
ME
MW
PROGRA�NI BUDGET SUMMARY
Program Sewer Fund
Program Description
The sewer fund provides sewer service to residents of Service District Number 1.
Goal
To maintain and complete the existing newer system to provide adequate sewer service to the residents of the
service district through operation and maintenance of the system.
Objectives for 1993 -1994
To encourage the City of Kodiak to improve their system to eliminate the ground water infiltration within the
system.
To continue upgrading the treatment plant, sewer lines, and lift stations.
To continue pursuing funding from the State of Alaska to finish sewer and water projects in Service District
Number 1.
Significant Budget Changes
Increased expenditures are required due to an increase in sewer treatment costs to the service district from the
City of Kodiak. This results in an increase in user rates of approximately 42%.
182
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a
F-i
1
183
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Revenues
Sewer Treatment
$ 265,109
$ 394,028
$ 374,400
$ 429,760
$ 430,000
Installation
30
0
0
0
0
Connect /Disconnect
300
0
0
0
0
Road & Utilities
1,103
615
0
0
0
Interest �
0
0
� 0
0
0
Penalties
1,521
0
v
3,044
0
TOTAL REVENUES
$ 268,063
$ 394,643
$ 374,400
$ 432,804
$ 430,000
Other Financing Sources
Amortization of contributions in
aid of construction
196,500
25,000
0
147,442
0
TOTAL REVENUES &
OTHER FINANCING
SOURCES
$ 464,653
$ 399,400
$ 374,400
$ 147,442
$ 0
Expenditures
Personnel Services
17,351
8,620
21,000
6,536
13,000
Contracted Services
0
0
0
300
0
Sewer Treatment
188,194
271,958
259,200
280,130
306,000
Support Goods & Service
42,828
61,847
25,000
52,760
60,900
Capital Outlay
0
3,172
0
(3,172)
700
Depreciation
196,612
196,612
69.200
148,025
49,400
Operating Transfers
0
25,000
0
0
0
TOTAL EXPENDITURES
$ 444,985
$ 567,209
$ 374,400
$ 484,579
$ 430,00
183
PROGRAM BUDGET SUMMARY
Program Waste Collection and Disposal
Program Description
The Solid Waste Collection department provides waste collection service for the residents of the greater Kodiak
urban area. This service is provided by a private contractor.
The solid waste disposal department is responsible for the administration and operation of the municipality landfill
and baler facility. The landfill is operated in observance of all federal, state, and local regulations and statutory
guidelines in providing a facility for the disposal of solid waste for the citizens of Kodiak.
Goal
To provide a cost effective, environmentally safe waste collection and disposal service for the greater Kodiak
urban area.
To establish a solid waste management policy following the wastes hierarchy of (1) Waste source reduction;
(2) Recycling of waste; (3) Waste treatment; and (4) Waste disposal.
Objectives for 1993 -1994
Develop a passive treatment system for the landfill leachate and estimate costs to construct and operate the
treatment system.
Complete the waste characterization study and cost analysis of the current waste management system.
Conduct preliminary engineering and cost estimates for construction of disposal areas designed to meet the intent
of the new federal regulations for landfills.
Analyze alternative waste collection systems and select one for implementation to coincide with the collection
contract renewal.
Initiate cleanup of "Smokey's Dump" with metal removal to be completed by September, 1993.
Characterize the surface water run -off from "Smokey's Dump."
I
184
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F
t
t
e
PERSONNEL
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROVED
F.Y. 1994
BUDGET
Revenues
Environment/Civil Engineer
1
1
I
I
Collection Fees- Customer
S 174,585
S 176,678
S 150,000
S 180,234
S 180,000
Collection Fees- Contractor
308,351
300,983
240,000
265,315
284,000
Commercial Collection Fees
716,877
701,769
740,000
823,975
780,000
Dump Fee- Customer
172,217
97,038
125,000
237,689
192,000
Dump Fee - Contractor
93,407
147,344
140,000
140,653
144,000
Fees -Junk Removal
0
6,325
7,000
1,853
2,000
Penalties and Interest
4,796
3,174
0
11,801
5,000
Recyc'._ Efforts
4,004
8,543
8,000
10, 505
3,000
Other Financing Sources
Use of Land Retained Earnings
0
0
0
0
Amortization of Aid in Construction
76,085
100,744
83,105
33,665
83,110
Transfers In
General Fund
0
18,000
0
0
0
Land Sale Fund
0
0
0
0
0
TOTAL REVENUES
S 1,551,042
S 1,560,598
S 1,493,105
S 1,705,690
S 1,678,110
Expenditures
Waste Collection
Allocated Salaries
388
0
1,500
0
0
Contracted Services
1,004,335
1,046,278
896,000
961,511
1,000,000
Support Goods & Services
1,118
609
600
4,450
700
Waste Disposal
Personnel Services
198,988
216,093
220,520
233,262
231,610
Employee Benefits
95,928
81,495
87,440
81,350
94,940
Contracted Services
8,170
106,510
80,763
82,064
120,000
Support Goods & Services
139,097
145,034
118,059
131,523
119,690
Capital Outlay
3,340
0
27,266
0
27,000
Depreciation
77,923
102,142
56,957
46,776
84,170
Operating Transfers
10,000
20,694
0
0
0
TOTAL EXEENDITURES
1 539 197
5
0
540 -s
t
t
e
PERSONNEL
Number of Employees
Position
1990 -91
1991 -92
1992 -93
1 o93_u4
Environment/Civil Engineer
1
1
I
I
Baler /Landfill Supervisor
1
1
1
I
Baler Operator II
1
1
1
1
Baler Operator I
2
2
2
TOTAL
5
5
5
{
PERFORMANCE INDICATORS
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
ESTIMATED
F.Y. 1994
PROJECTED
Average Daily Bales
32.45
32.16
31.50
31 1
Total Bales Entering landfill
10,127
10,035
9,850
Cubic Yard °]zced
23,200
22,990
22,500
1 ' 1 11.
Total Bales Shipped for Recycling.
40
70
120
_' ■ j
185
PROGRAM BUDGET SUMMARY
Program Data Services
Program Description
Provide data processing services to the borough and school district. 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 or
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 new
manual or automated systems; researching potential systems, methods, or equipment that could improve cost - effectiveness
or increase productivity; ensuring the security of all MIS operations; developing and implementing office automation
systems; reporting on the performance of the preceding areas of responsibility to senior management on a specified
periodic basis; oversee the maintenance of data processing and communication equipment; and reviewing and approving
data processing equipment acquisitions or external services and contracts throughout the borough and school district.
Goal
To continue to provide the very best, cost effective data processing services to the borough and school district.
To continue to use all standard available resources to ensure user satisfaction while investigating innovations to
increase productivity.
To optimize the borough's information management systems through the use of computer resources where
applicable.
To increase productivity through team work, sharing information, and pooling resources.
Objectives for 1993 - 1994
Increase user satisfaction with the IBM AS /400 computer system.
Reduce overall microcomputer costs.
To establish automated system to allocate data processing cost to user departments. (Internal service fund
accounting system.)
Add another PC Coordinator position to meet the ever - increasing PC user demand.
Train AS /400 users to utilize office vision 400.
Interface MAC School Software Application with the borough's host computer system.
Integrate KIB Hospital accounting functions with the borough.
Significant Budget Changes
Purchase computerized presentation system. $ 5,000
Purchase cartridge tape drive model 7208 -12. 6,000
Add one PC Technician to Data Processing staff. 40,000
Purchase new Direct Access Storage Device (DASD) for AS /400. 50,000
Purchase upgrade to AS /400 from model E4S to F4S. 15,000
Previous Year's Accomplishments
Implemented online work order system.
Incorporated enhancements to borough's financial accounting system.
Installed borough token ring local area network.
�l
1
1
1
1
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186
EXPENDITURES
Number of Employees
F.Y. 1991
ACT
F.Y. 1992
ACTUAL
F.Y. 1993
BUDGET
PROJECTED
F.Y. 1993
ACTUAL
APPROV
ED
F.Y.
Personnel Services
$ 178,414
$ 203,929
$ 242,350
$ 0
$ 283,770
Fringe Benefits
48,941
56,858
67,080
0
82,150
Contracted Services
6,825
5,038
10,000
0
8,000
Support Goods & Services
59,565
79,173
76,395
0
77,690
Capital Outlay
47,072
25,278
32,600
0
0
Allocated to Projects
(143,791)
(140,758)
(150,000)
0
v
Depreciation
0
0
0
0
50,000
TOTAL
$ 197,026
$ 229,518
$ 278,425
1 $ 0
$ 501,610
PERSONNEL
Number of Employees
Position
1990 -91
1991 -92
1992 -93
1993 -94
Data Processing Manager
1
1
1
I
Programmer/ Analyst
1
1
I
1
Programmer
1
1
1
1
Computer Operator II
1
1
1
1
PC Technician
.5
.5
1
2
TOTAL
4.5
4.5
� 5
6
PERFORMANCE INDICATORS
F.Y. 1991
ACTUAL
F.Y. 1992
ACTUAL
F.Y. 1993
ESTIMATED
F.Y. 1994
PROJECTED
Devices
Physical Devices
74
88
95
105
Virtual Devices
65
75
95
118
Total Devices
139
163
190
223
Users
63
76
84
97
Communications Lines
Local
16
16
16
16
Remote
6
6
7
7
TOTAL LINES
22
22
23
23
Token Ring Users
0
0
10
1 1
187
SCHEDULE II
CLASS TITLES AND PAY RANGES
CLASS TITLE
A. Mayor's Department
Borough Mayor
Resource Management Officer
Economic Development Director
Staff Assistant/Personnel Director
B. Administrative Support Services
Administrative Assistance /Secretary III
Secretary III
Secretary II
Secretary I
C. Assessing Department
Assessor
Appraiser
Assessment Clerk II
Assessment Clerk I
D. Clerk's Office
Borough Clerk
Borough Deputy Clerk
Records Coordinator
E. Community Development Department
Community Development Director
Associate Planner/LRP
Associate Planner/Enforcement
Assistant Planner
Building Official
Draftsman/Technician
F. Data Processing Department
Data Processing Manager
Programmer /Analyst
Programmer
Operations Supervisor
Computer Operator II
Computer Operator I
G. Engineering & Facilities Department
PAY RANGE
Contract
20.5
19.5
20.5
12.5
10.5
8.0
7.0
23.0
19.5
11.0
9.5
22.5
12.5
11.0
24.0
20.5
20.5
15.5
20.0
14.0
23.0
20.5
18.5
17.5
13.0
10.5
189
Engineering & Facilities Director
24.5
Environmental Engineer
22.5
Civil Engineer I
17.0
Construction Inspector /Architect Engineer
20.5
Chainman /Rodman
9.0
Baler /Landfill Supervisor
19.0
Baler Operator II
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
26.5
Clinician III
23.0 -27.0
Social Worker IV
21.5
Clinician II
20.0
Vocational Director
17.5
Case Manager
15.5
Residential Trainer
9.0
Skills Trainer
9.0
Employment Training Specialist
9.0
K. Administrative Support Services (MHC)
Administrative Assistant
13.5
Clerk /Cashier
9.5
Program Coordinator
11.5
Secretary III
10.5
Clerk /Typist
7.0
Job Coach
8.0
L. Bayside Firestation
Fire Chief 22.5
190
1993 - 1994 RECOMMENDED BOROUGH BUDGET
APPENDIX A
PERSONNEL SUMMARY
191
1989
Approved
1990
Approved
1991
Approved
1992
Approved
1993
Approved
1994
Approved
Borough Clerk
3
3
3
3
3
3
Mayor
3
4
3
2
2
2
Assessor
4
4
4
4
4
4
Engineering /Facilities
3
3
3
4
4
4
Data Services
4
4
4
4
4
6
General Administration
4
4
4
1
1.5
1
Community Development
4
5
5
6
6
6
Finance
5
5
5
5
7
8
Mental Health
24
26
28
24
23
21.5
Day Care
0
0
0
1
1
1
191
KODIAK ISLAND BOROUGH
SALARY SCHEDULE
'
(Yearly Salary)
Grade
Step A
Step B
Step C
Step D
Step E
Step F
Step G
Step H
Step I
St ep 7
Step K
7.0
22,919
23,492
24,079
24,681
25,298
25,931
26,579
27,243
27,925
28,623
29,338
7.5
23,492
24,079
24,681
25,298
25,931
26,579
27,243
27,925
28,623
29,338
30,072
'
8.0
24,079
24,681
25,298
25,931
26,579
27,243
27,925
28,623
29,338
30,072
30,824
8.5
24,681
25,298
25,931
26,579
27,243
27,925
28,623
29,338
30,072
30,824
31,594
9.0
25,298
25,931
26,579
27,243
27,925
28,623
29,338
30,072
30,824
31,594
32,384
'
9.5
25,931
26,579
27,243
27,925
28,623
29,338
30,072
30,824
31,594
32,384
33,194
10.0
26,579
27,243
27,925
28,623
29,338
30,072
30,824
31,594
32,384
33,194
34,023
10.5
27,243
27,925
28,623
29,338
30,072
30,824
31,594
32,384
33,194
34,023
34,874
11.0
27,925
28,623
29,338
30,072
30,824
31,594
32,384
33,194
34,023
34,874
35,746
11.5
28,623
29,338
30,072
30,824
31,594
32,384
33,194
34,023
34,874
35,746
36,639
12.0
29,338
30,072
30,824
31,594
32,384
33,194
34,023
34,874
35,746
36,639
37,555
,..
12.5
30,072
30,824
31,594
32,384
33,194
34,023
34,874
35,746
36,639
37,555
38,494
13.0
30,824
31,594
32,384
33,194
34,023
34,874
35,746
36,639
37,555
38,494
39,457
13.5
31,594
32,384
33,194
34,023
34,874
35,746
36,639
37,555
38,494
39,457
40,443
++�
14.0
32,384
33,194
34,023
34,874
35,746
36,639
37,555
38,494
39,457
40,443
41,454
14.5
33,194
34,023
34,874
35,746
36,639
37,555
38,494
39,457
40,443
41,454
42,491
15.0
34,023
34,874
35,746
36,639
37,555
38,494
39,457
40,443
41,454
42,491
43,553
15.5
34,874
35,746
36,639
37,555
38,494
39,457
40,443
41,454
42,491
43,553
44,642
16.0
35,746
36,639
37,555
38,494
39,457
40,443
41,454
42,491
43,553
44,642
45,758
16.5
36,639
37,555
38,494
39,457
40,443
41,454
42,491
43,553
44,642
45,758
46,902
17.0
37,555
38,494
39,457
40,443
41,454
42,491
43,553
44,642
45,758
46,902
48,074
17.5
38,494
39,457
40,443
41,454
42,491
43,553
44,642
45,758
46,902
48,074
49,276
18.0
39,457
40,443
41,454
42,491
43,553
44,642
45,758
46,902
48,074
49,276
50,508
18.5
40,443
41,454
42,491
43,553
44,642
45,758
46,902
48,074
49,276
50,508
51,771
19.0
41,454
42,491
43,553
44,642
45,758
46,902
48,074
49,276
50,508
51,771
53,065
19.5
42,491
43,553
44,642
45,758
46,902
48,074
49,276
50,508
51,771
53,065
54,391
20.0
43,553
44,642
45,758
46,902
48,074
49,276
50,508
51,771
53,065
54,391
55,751
20.5
44,642
45,758
46,902
48,074
49,276
50,508
51,771
53,065
54,391
55,751
57,145
21.0
45,758
46,902
48,074
49,276
50,508
51,771
53,065
54,391
55,751
57,145
58,574
21.5
46,902
48,074
49,276
50,508
51,771
53,065
54,391
55,751
57,145
58,574
60,038
22.0
48,074
49,276
50,508
51,771
53,065
54,391
55,751
57,145
58,574
60,038
61,539
22.5
49,276
50,508
51,771
53,065
54,391
55,751
57,145
58,574
60,038
61,539
63,077
23.0
50,508
51,771
53,065
54,391
55,751
57,145
58,574
60,038
61,539
63,077
64,654
23.5
51,771
53,065
54,391
55,751
57,145
58,574
60,038
61,539
63,077
64,654
66,271
24.0
53,065
54,391
55,751
57,145
58,574
60,038
61,539
63,077
64,654
66,271
67,928
24.5
54,391
55,751
57,145
58,574
60,038
61,539
63,077
64,654
66,271
67,928
69,626
25.0
55,751
57,145
58,574
60,038
61,539
63,077
54,654
66,271
67,928
69,626
71,366
25.5
57,145
58,574
60,038
61,539
63,077
64,654
66,271
67,928
69,626
71,366
73,151
26.0
58,574
60,038
61,539
63,077
64,654
66,271
67,928
69,626
71,366
73,151
74,979
192
,
Grade
Stew A
Stev B
Step C
Step D
Step E
Step F
Step G
Step H
Step 1
Step J
Step K
26.5
60,038
61,539
63,077
64,654
66,271
67,928
69,626
71,366
73,151
74,979
76,854
27.0
61,539
63,077
64,654
66,271
67,928
69,626
71,366
73,151
74,979
76,854
78,775
27.5
63,077
64,654
66,271
67,928
69,626
71,366
73,151
74,979
76,854
78,775
80,744
28.0
64,654
66,271
67,928
69,626
71,366
73,151
74,979
76,854
78,775
80,744
82,763
193
Introduced By: Mayor Selby
Drafted by: Finance Officer
Introduced: 05 20
Public Hearing: 06iO3/93
Amended: 06/03/93
Adopted: 06 %031/93
KODIAK ISLAND BOROUGH
ORDINANCE NO. 93 -10
AN ORDINANCE LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL
PROPERTY WITHIN THE BOROUGH FOR THE EXPENSES AND LIABILITIES OF
THE BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE FIRST DAY OF
JULY 199:3 ANU ENDING ON THE THIRTIETH DAY OF JUNE 1994
BE IT ORDAINED BY THE KODIAK ISLAND BOROUGH ASSEMBLY THAT:
Section 1. This ordinance is not of general application and shall not be codified.
Section 2. The following sums of money, or as much thereof as may be authorized
' by law, as may be needed or deemed necessary to defray all expenses
and liabilities of the Borough, be and the same, is hereby appropriated for
municipal purposes and objects of the Kodiak Island Borough and other
taxing entities hereinafter specified for the fiscal year commencing on
the 1st day of July 1993 and ending on the 30th day of .June 1994.
Section 3. Adoption of this ordinance recognizes that funds are appropriated at
department and /or project level. Composition of these figures are as
delineated in the full detail budget document. The full document is
available to all elected and appointed officials for their use. Copes may
be reviewed by interested citizens at the Borough Building during normal
working hours and also at the A. Holmes Johnson, Chiniak and village
public libraries during their normal operating hours.
A. General Fund (100)
Revenues
Taxes
Real Property
39.8%
$2,860,000
State Mandated Exemptions
(1.6)
(1 1 1, 700)
Personel Property
7.3
522,500
Non ad valorem taxes
2.6
189,510
Kodiak Island Borough, Alaska
Ordnance No. 93 10
Page 1 of 8
Payment in lieu of tax
5.9
424,000
,
Severance Tax
10.4
750,000
Penalties & Interest on Tax
1.3
91,000
Licenses and Permits
1.3
96,300
Intergovernmental
28.9
2,071,700
Investment Earnings
3.5
250,000
Operating Transfers & Other
_6
45,
Total General Fund Revenues
100.00%
$ 7,194,710
Expenditures FTE
Legislative
1.8
1 32, 734
Personnel Services
16,800
Fringe Benefits
1,514
Lobbyist
50,000
Support Services
64,420
Mayor 2
2.5
177,320
Personnel Services
Fringe Benefits
106,920
34,710
Support Services
35,690
Clerk 3
3.5
251,332
Personnel Services
124,142
Fringe Benefits
39,900
Support Services
87,290
Legal Services
1.5
108,278
E
Cost of Litigation
80,278
Support Services
28,000
'
Finance 8
8.4
606,750
Personnel Services
331,350
Fringe Benefits
102,730
'
Support Services
192,390
Allocated to Projects
(26,000)
Capital Outlay
6,280
,
Assessing 4
4.5
320,240
Personnel Services
174,120
Fringe Benefits
57,540
Support Services
84,680
Capital Outlay
3,900
'
Kodiak Island Borough, Alaska
Ordnance No. 93 10
Page 2 w 8
Facilities /Engineering 3
2.3
164,566
Personnel Services
174,640
Fringe Benefits
52,750
Professional Services
15,000
Support Services
45,140
Capital Outlay
3,000
Allocated to Projects
(125,964)
Community Development 6
5.8
415,340
Personnel Services
279,600
Fringe Benefits
101,510
Professional Services
3,000
Support Services
66,930
Capital Outlay
1,800
Allocated to Projects
(37, 500)
Building Inspections
1.1
80,150
Contracted Services
80,000
Support Goods and Services
150
Economic Development
.8
59,000
Professional Services
21,000
Contributions
25,000
Support Services
3,000
Operating Transfers
10,000
General Administration 1.5
4.8
345,350
Personal Services
43,110
Fringe Benefits
9,010
Audit Expense
134,000
Support Services
143,070
Capital Outlay
16,160
Emergency Preparedness
.3
18,200
Support Services
8,200
Capital Outlay
10,000
Education Support
50.4
3,626,000
Audit Expense
26,000
Operating Transfers
3,600,000
Health & Sanitation
10.5
752,250
Contracted Services
222,250
Contributions
225,000
Operating Transfers
305,000
Kodiak Island Borough, Alaska
Ordinance No. 93- 10
Page 3 of 8
Culture and Recreation 1.8 128,200
Contributions 128,200
Transfers & Contribution 0.1 9,000
Other Operating Transfers 9,000
Total General Fund Expenditures $7,194,710
B. Special Revenue Funds
1. Mental Health Center (200)
Revenues $1,774, '140
Expenditures $1,774,140
2. Day Care Activity (205)
Kodiak Island Borough, Alaska Ordnance No. 93-10
Page 4 of 8
Revenues
$
275,766
Expenditures
$
275.766
3.
Land Sales Fund (210)
Revenues
$
524,000
Expenditures
$
524,000
4.
Buildings and Grounds Fund (220)
Revenues
$
593.440
Expenditures
$
593,440
5.
Coastal Management (230)
Revenues
$
42,200
Expenditures
$
42,200
6.
Community & Regional Affairs (232)
Revenues
$
7,000
Expenditures
$
7,000
r
Womens Bay Road Service District (240)
Revenues
$
103.150
Expenditures
$ 103.150
Kodiak Island Borough, Alaska Ordnance No. 93-10
Page 4 of 8
8.
Road Service Dist #1 (242)
Revenues
$ 187.000
Expenditures
$ 187,000
9.
Service Dist #2 (243)
Revenues
$ 1,620
Expenditures
$ 1,620
10,
Monashka Bay Road Dist (244)
Revenues
$ 24,800
Expenditures
$ 24,800
- 11,
Bayview Road Service Dist (246)
Revenues
$ 4,000
Expenditures
$ 4,000
12.
Fire Protection Area #1 ( 250)
Revenues
$ 449,440
Expenditures
$ 449,440
13.
Womens Bay Fire Dist. (252)
Revenues
$ 47,000
Expenditures
$ 47,000
14.
Woodland Acres St Light Dist (260)
Revenues
$ 7,380
Expenditures
$ 7,380
- C. Debt
Service Funds
1.
School Construction Bonds (300)
Revenues
$3,533,540
Expenditures
$3,533,540
V
2.
Debt Service - Other (310)
Revenues
$ 9,000
Kodiak Island Borough, Alaska
Ordnance No. 93 t u
Page 5w
4. Utility Improvements (550)
$1,195.249
Revenues
Kodiak Island Borough, Alaska Ordinance No 93- I j
Page 6 o'
Expenditures
$ 9,000
D. Capital
Project Funds
1 .
Borough Projects, Various (410)
Revenues
$9,055,734
Expenditures
$9,055,7
2.
School Bonds Various (420)
Revenues
$ 605,000
Expenditures
$ 605,000
3.
State Capital Grants (430)
Revenues
$10,548,300
Expenditures
$10,548,300
4.
Building Major Maintenance (440)
Revenues
$ 433,370
Expenditures
$ 433,370
E. Enterprise Funds
1.
Water Fund (510)
Revenues
$ 392,000
Expenditures
$ 392,000
2.
Sewer Fund (520)
Revenues
$ 430,000
Expenditures
$ 430,000
3.
Sanitary Landfill (530)
Revenues
$ 1, 678,1 10
Expenditures
$1,678,110
4. Utility Improvements (550)
$1,195.249
Revenues
Kodiak Island Borough, Alaska Ordinance No 93- I j
Page 6 o'
Expenditures $1,195,249
F. Internal Service Funds
1. Data Processing
Revenues $ 501 610
Expenditures $ 501,610
TOTAL. ALL FUNDS $ 39,617,559
Section 4. Tax Levy. A tax Fur the amount specified in the form of a mill levy is hereby
levied for the calendar year 1993, to be used for the purposes as specified in
the Budget for the Fiscal Year (1994) of the Kodiak Island Borough
commencing on the 1 st day of July 1993 and ending on the 30th day of June
1994 to defray expenses and liabilitieG 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 11.699 mills
1. School District 5.803
2. All Other 5.896
Borough and State Credit
(6.199) mills
Net Kodiak Island Borough
5.50 mills
C. Womens Bay Road Sery Dist
2.50 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
G. Service Dist #2
.125 mils
H. Monashka Bay Road Sery Dist
2.00 mills
I. Road Service District #1
1,75 mills
J. 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.
Kodiak Island Borough, Alaska Ordinance No. 93- 10
Page 7 of 8
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS 3RD DAY OF JUNE, 1993 1
KODIAK ISLAND BOROUGH
ATTEST:
wmv i . -
orough Clerk
•
't
ii
Kodiak Island Borough, Alaska Ordnance No. 93- 10
Page 8 of 8
at
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 term 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 boroughs
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, which result in the acquisition of items such as tools, desks, machinery, and vehicles
costing more than $500 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 which purchase or construct fixed assets. 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.
COMPRERENSIVE ANNUAL FINANCIAL REPORT (CAFR) -The official annual report of a government. It includes (a)
the five combined financial statements in the corbined statemnrt- overview and their related notes, and (b) combining state e�«
by fund type and individual fund and account group financial statements prepared in conformity with GAAP and organized into
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1
a financial report pyramid. It also includes support schedules necessary to demonstrate compliance with finance - related legal '
and contractual provisions, required supplementary information, extensive introductory material, and detailed statistical sections.
CONTINGENCY - Those funds included ::: the budget for the purpose of providing a means to cover minor unexpected costs
during the budget year.
CONTRACTUAL SERVICES - Items of expenditure from services the borough receives primarily from an outside company. '
DEBT SERVICE FUNDS - Funds established to account for the accumulation of resources for and the payment of general long-
term debt principal and interest that resulted from the issuance of bonds.
ENCUMBRANCES - Commitments related to unperformed contracts, in the form of purchase orders or contracts, for goods
or services. Used in budgeting, encumbrances are not expenditures or liabilities. but represent the estimated amount to
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 -to -day '
operations of the borough, including the school district, which are not accounted for in specific purpose funds. The primary
sources of revenue for this fund are local taxes and federal and state revenues.
GENERALLY ACCEPTED ACCOUNTING 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 .r
financial presentations.
GOVERNMENTAL FUND TYPES - Funds used to account for the acquisition, use and balances of expendable financial
r
resources and the related current liabilities - except those accounted for in the prnprietary fiords and fiduciary fund. Under current
GAAP, there are four governmental fund types: general, special revenue, debt service, and capital projects.
204
ui
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 or 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 impcse 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 la",
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 measure,.
such as the imposition of taxes, special assessments and service charges, universally require ordinances.
OTHER FINANCING SOURCES - Governmental funds, general long -term debt proceeds, land lease payments, land sale
payments, proceeds from the sale of fixed assets, operating transfers in, service charges, and fees for governmental services.
OVERSIGHT RESPONSIBILITY - The basic- -but not the only -- criterion for including a government department, agency,
institution commission, public authority, or other organization in a government unit's reporting entity for general purpose financial
reports. Oversight responsibility is derived from the government unit's power and includes, but is not limited to, financial
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1
interdependency, selection of governing authority, designation of management, ability to significantly influence operations and '
accountability for fiscal matters.
PROGRAM - An organized set of related work activities which are directed toward a common purpose or goal and represent
a well- defined expenditure of borough resources.
PROGRAM BUDGET - A budget which structures budget choices and information in terms of programs and their related '
activities (i.e., repairing roads, treating water, etc.), provides information on what each program is committed to accomplish in
the long run (goals) and in the short run (objectives), and measures the degree of achievement of program objectives (performance
measures).
PROGRAM DESCRIPTION - A program description describes the function of the program, the various activities involved in
the program, and other pertinent information about the program. It answers the question, "what does this program do ?"
PROGRAM GOAL - A program goal is a general statement on the intended effect or purpose of the program's activities. It
includes terms such as: to provide (a service), to supply (a given need), to control, reduce, or eliminate (an occurrence), to '
maintain (standards), or to maximize (quality). A goal is not limited to a one -year time frame and should generally not change
from year to year. A goal statement describes 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 he 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.
w
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. aw
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.
w
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 c t
assessed value.
TAX LEVY - The total dollar amount of tax that optimally should be collected based on tax rates and assessed vaiues of personal
and real properties.
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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.
1
1
1
1
1
1
1
1
1 207