1993 Annual Operating Budget BookKODIAK ISLAND BOROUGH
PROPOSED BUDGET
FOR
FISCAL YEAR ENDING JUNE 30,1993
AS SUBMITTED BY:
JEROME M. SELBY
'
BOROUGH MAYOR
'
ON MAY 21,1992
AND AS AMENDED BY THE KODIAK ISLAND BOROUGH
AND ADOPTED ON JUNE 4,1992
KODIAK ISLAND BOROUGH ASSEMBLY
JACK L. MC FARLAND, PRESIDING OFFICER
GARY L. STEVENS, DEPUTY PRESIDING OFFICER
BETTY J. FITZJEARL
GORDON J. GOULD
SUZANNE HANCOCK
MICHAEL R. MILLIGAN
'
MARY A. MONROE
1
1
TABLE OF CONTENTS
t
1
GENERAL FUND
General Fund Balance - last 10 years
Changes in General Fund Balance
General Fund Revenues
General Fund Expenditures by Function
General Fund Summary
Expenditures
Assembly
Mayor's Office
Clerk's Office
Legal Services
Finance Department
Data Services Department
Assessing Department
Engineering \ Facilities Department
Community Development Department
Building Inspections
Economic Development Department
General Administration
Emergency Preparedness
Education Support
Health & Sanitation
Culture & Recreation
Transfers
SPECIAL REVENUE FUNDS
Budget Recap
Mental Health Summary
Mental Health Center
Community Support Program (CSP)
Alaska Youth Initiative (AYI)
Hold -Over Facility - DFYS
Child Care Assistance Program
Land Sales
Building and Grounds Fund
Borough Building
KI.B. Apartments
School Buildings
Parks - Operation & Maintenance
Coastal Management
Womens Bay Road Service District
Road Service District Number 1
Monashka Bay Road Service District
Bayview Road Service District
Woodland Acres Street Lights
Bayside Fire Department
PAGE
7 -9
11
14
15
16 -20
20 -21
22
23
24
25
27
28
29
30
32 -34
36 -37
38 -39
40 -41
42 -43
44 -45
46 -47
48 -49
50 -51
52 -53
54-55
56 -57
58 -59
60 -61
62 -63
64 -65
66 -67
68 -69
72 -73
74-75
76 -77
78 -79
80 -81
82 -83
84 -85
86 -87
88 -89
90 -91
92 -93
94 -95
96 -97
98 -99
100 -101
102 -103
104 -105
100 -l07
108 -109
110 -111
I
BOROUGH MAYOR MESSAGE
BUDGET CALENDAR
FINANCIAL SUMMARIES
Fund Structure
O�eratmg Position - All Funds
Fiscal Policy
Revenue Description
Adopted Tax Structure
Ten -Year Analysis of Tax Rate and Levy
Raw Fish Tax Last 10 Years
Various Agencies Funding
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1
GENERAL FUND
General Fund Balance - last 10 years
Changes in General Fund Balance
General Fund Revenues
General Fund Expenditures by Function
General Fund Summary
Expenditures
Assembly
Mayor's Office
Clerk's Office
Legal Services
Finance Department
Data Services Department
Assessing Department
Engineering \ Facilities Department
Community Development Department
Building Inspections
Economic Development Department
General Administration
Emergency Preparedness
Education Support
Health & Sanitation
Culture & Recreation
Transfers
SPECIAL REVENUE FUNDS
Budget Recap
Mental Health Summary
Mental Health Center
Community Support Program (CSP)
Alaska Youth Initiative (AYI)
Hold -Over Facility - DFYS
Child Care Assistance Program
Land Sales
Building and Grounds Fund
Borough Building
KI.B. Apartments
School Buildings
Parks - Operation & Maintenance
Coastal Management
Womens Bay Road Service District
Road Service District Number 1
Monashka Bay Road Service District
Bayview Road Service District
Woodland Acres Street Lights
Bayside Fire Department
PAGE
7 -9
11
14
15
16 -20
20 -21
22
23
24
25
27
28
29
30
32 -34
36 -37
38 -39
40 -41
42 -43
44 -45
46 -47
48 -49
50 -51
52 -53
54-55
56 -57
58 -59
60 -61
62 -63
64 -65
66 -67
68 -69
72 -73
74-75
76 -77
78 -79
80 -81
82 -83
84 -85
86 -87
88 -89
90 -91
92 -93
94 -95
96 -97
98 -99
100 -101
102 -103
104 -105
100 -l07
108 -109
110 -111
I
Women Bay Fire Department
DEBT SERVICE FUNDS
Schedule of Bonded Indebtedness
Debt Service - Schools
Debt Service - Other
CAPITAL PROJECTS FUNDS
Borough Capital Projects
School Bon Projects
State Capital Grants
Utility Capital Projects
ENTERPRISE FUNDS
Water Fund
Sewer Fund
Waste Collection & Disposal
APPENDIX
Organizational Chart
Class Titles and Pay Ranges
Personnel Summary
Salary Schedule
Ordinance 92 -10 -0
GLOSSARY
Budget Glossary
112 -113
115
116 -117
118 -119
121 -159
160 -163
164182
184185
188 -189
190 -191
192 -193
195 -196
197 -198
199
200
201 -208
209 -212
4
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ISLAND
BOROUGH
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GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
Kodiak Island Borough,
Alaska
For the Fiscal Year Beginning
July 1, 1991
Y O; • X Z. 4! fW4
President Executive Director
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget
Presentation Award to Kodiak Island Borough for its annual budget for the fiscal year beginning July 1, 1991.
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 communica?' ,ns medium.
The award is valid for a period of one year only. We believe our current budget continues to conform to program require-
ments, and we are submitting it to GFOA to determine its eligibility for the fiscal year 1993 award.
6
INTRODUCTION
am
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Kodiak IslandBorough
710 MILL BAY ROAD
KODIAK, ALASKA 99615.6340
PHONE (907) 486 -5736
June 4, 1992
Honorable Assembly Members
r. Kodiak Island Borough
Kodiak, Alaska
Honorable Assembly Members,
KODIAK ISLAND BOROUGH
Fiscal Year 1993
BUDGET LETTER OF TRANSMITTAL
Transmitted herewith is the fiscal year 1993 budget document for the Kodiak Island Borough. This budget is submitted
according to Borough Code Section 3.08.030 and State Statute, and includes the goals and objectives for fiscal year 1993.
(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 areawide powers and non - areawide powers. Areawide powers are health, education, assessment and collec-
tion of taxes for the Borough and the cities within the Borough., planning and zom and general administrative services.
Nc:1- areawide powers include solid waste disposal, parks and recreation, economic evelopment, and animal control.
Sei <,ice districts within the Kodiak Island Borough provide water and sewer service, fire protection and road maintenance
and construction.
Ma.;o- Policy Issues
The budget process includes considerable debate about school district funding each year. The increase of $350,000 of
direct and indirect support over last year's budget for the Kodiak Island Borough School District is the single most signifi
unit item in this budget. The local contribution to the school district is governed by Section 14.17.025 of the Alaska Statutes
I and is an item of major concern since this one department in the budget is 50% of the total general fund budget. State
,tatute outlines the minim and maximum amounts that can be contributed to the school district based on factors of
assessed value, mill rate, instructional units, and area 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 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 e xamin e the school district budget in the future.
Similiarly, 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.
During fiscal 99ar 1990, the Assembly indicated that completion of an update on the Comprehensive Plan for Land Use
o, and Planning and Zoning purposes was a priority item. This budget includes funding for consultant time to supplement staff
and Planning and Zoning Commission efforts to complete this update during fiscal year 1993.
The policy decision made two years ago by the Assembly with regard to the solid waste program has resulted in signifi-
cant progress toward a high quality environmentally responsible program. The request to renew the landfill permit for sev-
eral years has been submitte and we anticipate approval of the Department of Enviromnental Conservation. The continued
waste reduction efforts will enable us to help oar 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 huge cost savings to the budget in future years. From the analysis we have done thus
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far, we anticipate that the usefi:_ : the present landfill can at least be doubled by our recycling and waste reduction
efforts. The current permit app. itionyrojects use through the year 2014. In addition, a waste and 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 Assembly during
the last year. The hospital staff has implemented a process to monitor costs much more closely which will make it possible
to identify the need for cost reduction rate increases much earlier in the future. ,
Another significant policy decision in this budget is the transfer of 5459,360 from the Debt Service Fund to Capital Con-
struction to continue the renovation of the Kodiak High School. Funding of Phase III of the four phase plan will provide for
a commons /study hall/dining area and additional classroom space in the high school. These changes, when fully
implemented will keep us just ahead of the projected growth of the student population in the next few years.
A final significant policy decision is the transfer of S1 million from the land sale fund to the major maintenance fund for
the long term maintenance of Borough facilities. This transfer will pay the principal of the fund to 2.5 million and repre-
sents a long term strategy to keep facilities well maintained during a time of declining revenues.
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 level of the late 70's and early 80's. One reason that the mill rate
did not need to be raised was the adoption of a severance tax for FY 92. This severance tax is based mainly on the removal
of timber and fish from the Borough and the first year revenue is now anticipated to exceed 600,000. A similar amount is
projected for next year's budget.
The total proposed General Fund budget for fiscal year 1993 calls for expenditures and transfers of $7,155,270. The
Borough's revenue schedule also has the capacity of producing that amount. Revenues for 1991 totaled $5,810,355 and reve-
nues for fiscal year 1992 are budgeted at 57,185,710. The fund balance of the General Fund at year end 1989 was $3,098,371
but had dropped to $1,774,750 by the end of 1991. For fiscal year 1992 we are predicting a $1,900,000 fund balance in the
General Fund
I would like to point out that the cost of general government within the General Fund Budget is 4% less than it was in
FY 91. These reductions were necessary to avoid more tax increases and to fund education. This will effect General Fund
operations to some extent but we should still be able to provide quality services for FY 1993.
General Fund Revenues are budgeted as $3,633,330 (50.8 %) from property taxes, 5630,000 (8.8 %) from severance
taxes, $62,290 (.9 %) from licenses and permits, $2,546,400 (35.6 %) from intergovernmental revenues, 5240,000 (3.4 %) from
interest earnings, and $43,250 (0.6 %) from miscellaneous revenues.
General Fund Expenditures and Transfers are budgeted as $1,856,100 (25.9 %) for general government, $109,200 (1.5 %)
for public safety, $3,700,700 (51.7%) for education, $70,0001.0 %) for culture and recreation, $768,590 (10.7%) for health
and welfare, $254,620 (3.6%) for assessing, and $396,060 (5 %) 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 property for 1992
is rounded to $562,000,000 versus the 1991 value of $516,000,000. This represents an increase of 8% over the preceding year.
Of the total increase, roughly 25% is attributed to new construction and additions, about 25% is derived from the reapprais-
als of exis ' construction, land and about 50% from the personal property roll. These figures do not include the valuation
of vessels of 177,599,000 which are taxed based on their net tonnage at $5 for vessels under 5 tons net burden and $15 for
those over 5 tons.
Looking Ahead
The Borough faces many challenges for FY 1993. With the 1 mill increase and adoption of the severance tax in 1992, we
have the steady decline of the General Fund Balance. Two areas of major concern financially are the declining ability of the
State to fund education and general government plus the increasing input of state and federal regulations such as the Food
and Drug Administration, Clean Water Act, wetlands regulations and many others. The mill rate increase for FY 92 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, and
tourism.
Budget Document OrgRnization
' For Fiscal Years 1991 and 1992 the Borough budget was organized substantially different from prior years and was sub-
mitted to the GFOA for their evaluation. The Borough did receive the Distinguished Budgetary Presentation Award for fis-
cal years 1991 and 1992 We did receive several comments on how to improve our budget and they are incorporated into this
budget document.. We will be submitting this budget to the GFOA for their evaluation again.
Acimowledgment
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. Teton Short, Finance Director, Cheryl
Bolger, Accountant and Ms. Marcia Bell, 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 stag' to con-
duct the financial affairs of the Kodiak Island Borough in a progressive and responsible manner.
' Conclusion
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 scheduled
' with the Assembly. As usual, this process was difficult due to the unavailability of State revenue projections until after the
legislative session ended in May. My staff and I stand ready to work with you in the upcoming year to carry out the plan
established by this budget. We welcome your suggestions for improvement and ideas for providing a better level of service
to the taxpayers of the Kodiak Island Borough.
Respectfully Submitted,
KODIAK ISLAND BOROUGH
Jerome M. Selby
' Borough Mayor
KODIAK ISLAND BOROUGH
Budget Calendar
FISCAL YEAR 1993
The following activity is outlined as essential for the orderly formulation of the 1991 Borough Budget (July 1, 1992 through
June 30, 1993
DATE ITEM BY
Jan. 3, 1992 Budget preparation message Mayor
Jan. 3 Distribution of budget work sheets to aid departments in submit - Finance Officer
ting 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-
Mayor
profit organizations.
Feb. 7
Final day for departmental budget requests to be returned to
Department Heads
Mayor (via Finance Officer).
Feb. 14
Due date for public and not - for -profit organizations budget
Mayor
requests.
Feb. 14
Finance Officer
Revenue forecasts (all funds).
Feb. - Mar.
Mayor /Finance Officer/
Work sessions to resolve or ju$tify differences of department bud-
Department Heads
gets.
March 19
School District
Receipt of School District budget (per Section 3.08.030, Par B of
the Code).
March 31
Service District
Receipt of Service District budget
(section 4.20.030).
April 2
Mayor
Mayor's Annual Budget Message
April 16
Mayor \Finance Officer\
Prior to the 30th of April, submission of proposed budget and
Assembly
budget message to Assembly in a work session (per Section
3.08.030 B of the code).
April 16
Finance /Assembly
Borough Assembly adopts local appropriation ordinance (submit it
to the clerk by April 9)
Apr 9 - May 21
Mayor \Department Heads
Assembly Department Review
May 7
Mayor
Introduction of Budget Ordinance
May 27
Clerk
Publication of hearing
June 4
Assembly
Public hearing and adoption of budget (as required by Section
3.08.050 of the code).
July 1
All Concerned
Budget execution.
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THE BUDGET PROCESS
The budget process begins on the first Friday in January of each year with the budget preparation message by the bor-
ough mayor. At this time budget work sheets 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 does not only include line item monetary requests but
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 by the third week in February.
By the third week in February the finance officer prepares a revenue forecast for all funds and enters it into the com-
puter.
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.
Service district budgets must be received by March 31 of the year, per Section 420.030 of the code. The school district '
budget must be received by March 31 of the year per Section 3.08.030 of the code.
The mayor makes his annual budget message during the first week of April. Prior to April 30 the proposed budget ; nd
capital program must be presented to the borough assembly in a work session. This is per Section 3.08.030 B of the cod:
During the months of April and May, the assembly reviews the budget with the mayor and department heads. In May
the mayor introduces the budget ordinance. There must be a public hearing on the budget on or before June 10 of each
year. The borough clerk places the notices of this public hearing.
The budget shall be adopted by a favorable vote of at least a majority of all of the members of the assembly not later
than the tenth of June 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 the 10th'of June, 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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Fund Structure
The accounts of the borough are organized on the basis of funds and account groups, each of which is considered a sep-
arate accounting entity. O rations of each fund are accounted for with a separate set of self- balan accounts that com
prise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Borou hg resources are
allocated to and accounted for in individual funds based upon the purposes for which they are to be sent 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 general operating fund of the borough. It is used to account for all financial
resources except those required to be accounted for in another fund.
.Special Revenue Funds - S cial Revenue Funds are used to account for the proceeds of specific revenue sources (other
than major capital projects 9t 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.
Ca vital Proiect Funds - Capital Project Funds are used to account for financial resources to be used for acquisition or con-
struction of major capital facilities and equipment.
I PROPRIETARY FUND TYPE
Enterprise Funds - Enterprise Funds are used to account for operations (a) that are financed and operated in a manner simi-
lar to private business enterprises where the intent of the governing body is that the cost (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 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 pur-
poses.
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FINANCIAL SUMMARIES
1992 -93 OPERATING POSITION
OPERATING FUNDS
BASED ON ADOPTED BUDGET
SPECIAL DEBT CAPITAL TOTAL
GENERAL REVENUE SERVICE PROJECTS PROPRIETARY (MEMORANDUM
FUNDS FUNDS FUNDS FUND FUND ONLY)
Estimated Beginning
Fund Balance $ 1,995,433 $ 2,727,301 $ 6,281,841 $ 3,281,400 $ 929,179 $ 16,641,527
Revenues
7,179,270
3,968,893
2,329,000
9,491,280
2,200,605
25,169,048
Transfers in
0
441,280
534,000
650,000
0
1,625,280
Total Available Funds
9,174,703
7,137,474
9,144,841
13,422,680
3,129,784
42,009,482
Expenditures
3,374,530
3,290,998
2,558,840
12,763,224
2,200,605
24,188,197
Transfers out
3,804,740
1,119,175
468,360
0
0
5,392,275
Total Use of Funds
7,179,270
4,410,173
3,027,200
12,763,224
2,200,605
29,580,472
Estimated Funds
Available 6/30/93
1,995,433
2,727,301
$ 6,117,641
$ 659,456
$ 929,179
$ 12,429
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Kodiak Island Borough
FISCAL POLICY
(Adopted March 15, 1990)
This fiscal policy is a statement of the guidelines and goals that will influence and guide the financial management prac-
tices of the Kodiak Island Borough. A fiscal policy that is adopted, adhered to, and regularly reviewed is recognized as the
cornerstone of sound financial management. Effective fiscal policy.
contributes significantly to the borough's ability to insulate itself from a fiscal crisis;
enhances long term financial creditability 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 govern-
ment services against established fiscal parameters.
To these ends the following fiscal policy statements are provided:
1. Operating Budget Policies
The budget is a plan for allocating resources. The objective is to enable service delivery with allocated
resources. Services must be delivered to the citizens at a level which will meet real needs as efficiently and effectively as pos-
sible.
The borough goal is to pay for all recurring expenditures with recurring revenues and to use nonrecurring rev-
enues for nonrecurring expenditures.
It is important that a positive undesignated fund balance and a positive cash balance be shown in all govern-
mental 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 relation-
ship 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 not to increase the current tax rates.
Budgetary review by the assembly will focus on the following basic concepts:
Staff Economy I
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.
Capital Construction
Emphasis will be pierced 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 The community.
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New Programs
' New programs or services must also be submitted as budgetary increments requiring detailed justification. New pro-
grams 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; i.e., fringe benefits, contractual services.)
Ir 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
ppro ections of revenues, expenditures, and future costs and financing of capital improvements that are included in the capital
bu�get.
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, oper-
ating deficits.) Where possib e, 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.
The borough will confine long -term borrowing to funding of capital improvements or projects that cannot be
financed from current revenues.
When the borough finances capital projects by issuing bonds, it will repay the debt within a period not to
exceed the expected useful life of the project.
Target debt ratios will be annually calculated and included in the review of financial trends.
Net debt as a percentage of the estimated market value of taxable property should not exceed 2 %.
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed 15 %.
The boro recognizes the importance of underlying and overlapping debt in analyzing financial condition.
ar y
The borough will regulanalyze indebtedness including underlying and overlapping debt.
institutions.
statement.
The borough will maintain good communications about its financial condition with bond and credit
The borough will follow a policy of full disclosure in every annual financial statement and bond official
The borough will avoid borrowing on tax anticipation and maintain an adequate fund balance.
17
3. Revenue Policies
The borough will try to maintain a diversified and stable revenue structure to shelter it from short-run fluctua-
tions in any one revenue source.
The borough will attempt to maintain a diversified and stable economic base by supporting policies that pro-
mote 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 in the borough. 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. The annual level of uncollected current property tax
should not exceed 2 %.
The borough should routinely identify governmental aid funding possibilities. However, before applying for
and accepting intergovernmental aide, the Borough will assess the merits of a particular program as if it were funded with
local tax dollars. Local tax dollars will not be used to make up for losses of intergovernmental aid without first reviewing the
program and its merits as a budgetary increment.
4. Investment Policies '
The borough will maintain an investment policy based on the Government Finance Officers Association
(GFOA) model investment policy.
The borough ill conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections, and '
deposits of all funds will scheduled to ensure maximum cash availability and investment potential.
When permitted by law, the borough will pool its various funds for investment purposes. t
The borough will obtain the best possible return on all investments consistent with the underlying criteria of
liquidity and safety of principal.
The borough will regularly review contractual opportunities for consolidated banking services.
5. Accounting, Auditing and Financial Reporting Policies
The borough will establish and maintain a high standard of accounting practices in conformance with Gener-
ally 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 ser-
vices 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 Fimancial Report-
ing and the GFOA Distinguished Budget Presentation Award.
18
6. Capital Budget Policies
The borough will make all capital improvements in accordance with an adopted capital improvements pro-
gram.
The borough will develop a multi -year plan for capital improvements which considers the borough's develop-
ment 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 o rat-
ing 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 the borough's capital investment 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
p proposal before it is submitted to the assembly for approval.
I 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.
7. Reserve Policies
The borough will maintain a fund balance designation for fiscal cash liquidity purposes; i.e., fiscal reserve, that
will provide sufficient cash flow to minimize the potential of short term tax anticipation borrowing.
The borough will maintain appropriated contingencies to provide for unanticipated expenditures. The three
contingencies and their recommended minimum funding levels are:
Emergency Contingency 1.00 % of, General Fund
Personnel Contingency .50 % of General Fund
i Litigation Contingency .25 % of General Fund
L The borough will maintain sufficient self insurance reserves as established by professional judgment based on
r the funding techniques utilized and the recorded losses.
' 19
REVENUE SOURCES AND GENERAL FUND ESTIMATES
TAXES
Real and Personal Property Taxes. Alaska Statute (AS) 29.45.010 - 29.45500: The assessed valuation (as of January 1,
1992) is estimated at $562 million. The tax levy for real and personal property is 550 mills. The estimated property tax reve-
nue is $2,976,250. The percent of each property type is: real 85% and personal property 15 %. The current delinquency rate
is S %. For budget purposes, the amount of tax generated by one (1) mill is $541,000.
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 55 mills. The estimated severance tax revenue for FY93 is $495,250. The breakdown of value:
rock, sand and gravel is equal to $1,818,182, timber is equal to $18,181,818; fish is equal to $90,909,000, with no estimated
revenues from mineral's at this time. For budget purposes, the amount of tax generated by one (1) mill is $114,545.
Penalty and Interest on Taxes Receivable. AS 29.45.650 and KIB Code of Ordinances: Interest and penalty on delin-
quent property taxes. Penalty is levied up to 10% for late payment and the interest rate is 12% per annum. Estimated reve-
nue from this source is $60,350.
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 1180,000.
STATE REVENUES
School Debt Reimbursement. AS 14.11.100: State aid for retirement of school construction debt. The state reimburses k{.
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 expendi-
tures 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 FY93 is 5661,000.
Municipal Assistance. AS 29.60350 - 29.60370 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 distrib-
uted, the excess shall be allocated to each municipality on the basis of the population of the municipality minus the po ula-
tion of cities within the municipality. The current population of the K1B for municipal assistance purposes; i.e., net of
is 7,534. The total official census of the KIB is ' ",558, adopted by the Alaska Department of Community and Regional
Affairs for purposes of entitlement computation ior FY89 and FY90. Municipal assistance is dependent on legislative appro-
priation. Our projection for FY93 is $500,000.
Electric and Telephone Cooperative Revenue Sharing. AS 10.25.570: Electric and Telephone Cooperative Act. A
refund to local governments of the gross revenue tax collected from electric and telephone cooperatives within the borough
area outside the city less the cost expended by the state in their collection. The estimate for FY93 is $8,700.
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 $1,340,000.
20
1
Tobacco Tax Revenue Sharin *. AS 4350.010- 43.50.190: Revenue generated by the tobacco tax is to be used exclusively
to rehabilitate, construct, and repair the municipality's school facilities and for the costs of insurance on the school facilities.
Tobacco tax distribution is administered by the Department of Education. The components of the formula used to deter-
mine 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 tribution, after a basic allotment of $6,000 for each city or borough
school district is set aside. Estimated entitlement for FY92 is $70,000. NOTE: Monies received for tobacco tax are
deducted from the reimbursement by the state for school construction; therefore, the net revenue from this source is zero.
LOCAL REVENUE
Interest Earned on Investments. KIB Ordinance 84-2, Investment of Monies: Available monies are invested under the
guidelines established by this ordinance and investment and collateralization policy procedures determined by the finance
d 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 90% of the allocation. Estimated - interest rev-
enue for FY92 is $360,000.
Miscellaneous Revenue. This category includes revenues generated from animal control, switchboard services, emer-
gency services, sale of copies, and other miscellaneous revenue. Our estimated revenue from these sources is $57,950.
I TRANSFERS FROM OTHER FUNDS
7
L
This is revenue from other funds for services provided by the general fund.
1 21
ADOPTED TAX STRUCTURE
F.Y. 1993 MILL RATES
Fund Number
TCA 1 City of Kodiak
TCA 2 Woodland Acres
Street Lighting
TCA 4 Bayview Road
Service District
TCA 5 Entire Borough
(excluding special
assessment areas)
TCA 6 Monashka Bay
Road Service District Fire
Protection
Area One
TCA 7 Service District
Number One Fire
Protection Area One
TCA 8 Fire Protection
Area One
TCA 9 Bells Flats
Fire District Bells
Flats Russian Creek
Road
5.50 5.50
5.50 2.00 1.25 8.75
5.50 1.75 1.25 8.50
5.50 1.25 6.75
5.50 2.50 1.25 9.25
22
Street
Borough
City of Road Road
Road Road
Lighting
Fire
Fire
Fund
Kodiak Fund Fund
Fund Fund
Fund
Fund
Fund Total
100
240 242
244 246
260
250
252
5.50
2.00
7.50
5.50
1.00
.75
1.25
8.50
5.50
1.00
1.25
7.75
5.50 5.50
5.50 2.00 1.25 8.75
5.50 1.75 1.25 8.50
5.50 1.25 6.75
5.50 2.50 1.25 9.25
22
KODIAK ISLAND BOROUGH
FIFTEEN -YEAR ANALYSIS OF TAX RATE AND LEVY
FISCAL ASSESSED TAX RATE
YEAR VALUATION PER $1000 LEVY
1979
174,701,490
7.00
$ 1,053,871
1980
182,722,540
6.18
1,163,093
1981
309,925,500
6.98
1,421,058
1982
357,662,900
5.50
1,915,340
1983
337,072,196
5.00
2,257,590
1984
284,114,955
3.75
2,118,431
1985
395,620,404
3.75
1,876,462
1986
394,608,581
3.75
1,646,752
1987
406,612,778
3.75
1,508,003
1988
404,859,425
3.75
2,024,237
1989
428,764,585
4.51
2,181,410
1990
436,800,264
4.50
1,926,427
1991
479,942,347
4.50
1,991,902
1992
519,364,727
5.50
2,856,506
1993
541,136,364
5.50
2,976,250 estimated
Tax
Rate Per
$1,000
Last Fifteen Years
7.5
rJ
6.5
P
a)
co
5.5
X
m
Ps
4.5
4
3.5
The property tax mill rate has been at 5.5 mills for two years now. It should be pointed out that while the tax rate was 3.
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
23
1980 1982 1984 1986 1988 1990 1992
Fiscal Year
RAW FISH TAX LAST 10 YEARS
FISCAL
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
X
H
� C
N O
3�
ca �'
x
2.2
2.1
2
1.9
1.8
1.7
1.6
1.5
1.4
1.3
1.2
1.1
1
0.9
0.8
0.7
0.6
Raw Fish Tax
Last 10 Years
AMOUNT
RECEIVED
828,509
884,470
709,477
646,747
647,057
871,703
875,085
2,044,881
1,082,779
1,295,921
1983 1984 1985 1986 1987 1988 1989 1990 1991 1992
Fiscal Year
Raw fish tax was always between $600,000 and $900,000 per year in the 1980's but it 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 but had climbed back to
$1,295,291 by 1992. For fiscal year 1993 we are projecting $1,340,000.
9"
aw
4"
24
SUMMARY
VARIOUS AGENCIES FUNDING - FY 93
25
AGENCY
STATE
K.I.B.
FY 92
FY 91
FY 90
NO.
NAME
REQUEST
FUNDS
FUNDS
TOTAL
TOTAL
TOTAL
EDUCATION
1.
Chiniak Public Library
S
3,000
$
3,000
S 3,000
S
3,000
S 3,000
2.
Cooperative Extension Service (Home Ec.)
86,500
0
0
0
0
3.
KANA - Alutiiq Studies
3,500
3,500
3,500
3,500
0
4.
KMXT Public Radio
15,000
12,000
12,000
12,000
12,000
5.
Kodiak College
35,000
34,000
34,000
34,000
34,000
6.
Kodiak Head Start
8,200
8,200
8,200
8,200
8,200
7.
Kodiak Historical Society
9,000
9,000
9,000
9,000
9,000
8.
Kodiak Public Library Association
1,500
1,500
1,500
1,500
1,500
9.
Village Libraries
18,000
18,000
18,000
18.000
18,000
Education Subtotal
S
179,700
S
89,200
S 89,200
$
89,200
$ 85,700
HEALTH AND SOCIAL SERVICES
10.
American Red Cross
S 2,000
S 2,000
S 2,000
$ 2,000
$ 2,000
11.
KANA - Family Center
6,500
6,500
6,500
6,500
10,000
12.
Kodiak Arts Council
16,500
12,000
12,000
12,000
12,000
13.
Kodiak Baptist Mission
60,000
30,000
30,000
60,000
30,000
60,000
14.
Kodiak Council on Alcoholism
112,339
31,000
59,000
90,000
50,000
60,000
Detox Center
0
0
0
40,000
50,000
15.
Kodiak Health Center
2,500
2,000
2,000
2,000
2,000
16.
Kodiak Respite Care
3,000
3,000
3,000
3,000
3,000
17.
Kodiak Womens Resource and Crisis Center
38,114
11,000
27,114
38,114
34,900
34,900
18.
Senior Citizens of Kodiak
24,000
24,000
24,000
24,000
24,000
19.
Special Olympics
7,000
7,000
7,000
3,000
3,000
20.
Small World, Inc.
8,000
18,000
18.000
18,000
18.000
Health and Social Services Subtotal
S
289,953
S 72,000
S
190,614
S 262,614
S
237,400
S 260,900
OTHER
21.
Alaska Legal Services
S
0
S
0
$ 0
$
7,000
$ 7,000
22.
Elks - Fireworks
3,000
1,500
1,500
1,500
0
23.
Kodiak Convention and Visitors Bureau
15,000
15,000
15,000
15,000
15,000
Kodiak 200th Birthday
4,000
2,000
2,000
0
0
24.
Kodiak Island Sportsmen
2,500
2,500
2,500
2,500
2,500
25.
Kodiak Little League
3,750
2,000
2,000
2,000
2,000
26.
Kodiak Summer Sports Camps
6,000
3,886
3,886
3,000
3,000
27.
Santa to the Villages
1,000
1.000
1,000
1,000
1.000
Other Subtotal
$
35,250
S 72,000
$
27,886
S 27,886
S
50,000
$ 48,500
TOTALS
$
504,903
$ 72,000
$
307,700
$ 379,700
S
376,600
S 395,100
25
GENERAL FUND
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
I
i
a�
U
G i
w
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 Balance
Last Ten Years
1983 1984 1985 1986 1987 1988 1989 1990 1991 1992
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 almost a million dollars less than it was in 1983.
27
General Fund Balance
Last Ten Years
Fiscal
Fund
Year
Balance
1983
$ 2,684,707
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
1,874,750 estimated
27
Changes in Fund Balance
General Fund - Last Ten Years
1
0.5
0
-0.5
ca U
fD N
� v
—2
—2.5
—3
1983 1984 1985 1986 1987 1988 1989 1990 1991 1992
Year
The largest change came in 1983 when $2,391,000 was transferred from the general fund to capital projects.
Changes in Fund Balance - General Fund
Last 10 years
Fiscal
Changes in
Year
Fund Balance
1983
(2,783,852)
1984
57,532
1985
(80,3
1986
(129,814
1987
(56,353
1988
(226,881
1989
849,50
1990
(1,117,224
(2(X,,397)
1992
100,000 estimated
■If ■
.. M
M
1
1
1
1
1
1
1
General Fund Revenues by Source
Fiscal Year 1993
Interest Earnings (3.3 %)
Inte govmunental Revenues (355%)
Property Tax (50.0 %)
Licenses and Permits
Severances
Miscellaneous Revenues (1.5 %)
The largest source of revenue for the general fund continues to be property tax at 50 %. Intergovernmental revenues consti-
tute over 35% of general fund revenues. This is alarming considering the large reductions in revenue the State of Alaska is
experiencing. The borough instituted a severance tax in fiscal year 1992 which accounts for over 8% of projected borough
I in fiscal year 1993.
General Fund Revenues
Property Tax
Severance Tax
Licenses and Permits
Intergovernmental Revenues
Interest Earnings
Miscellaneous Revenues
Total
Fiscal Year
1991 Actual
$ 2,782,801
0
42,582
2,255,951
456,375
272,646
$ 5,810,355
Fiscal Year
1992 Budget
$ 3,489,570
562,250
42,900
2,575,400
360,000
252,590
Budgeted
FY 1993
$ 3,588,550
630,000
62,290
2,546,400
240,000
110.030
$ 7,282,710 $ 7,179,270
29
General Fund Expenditures by Function
Fiscal Year 1993
Community Development (S.S %)
Asses
Health and Welfare (11.(
Culture and Recreation (1.0 %)
!ral Government (25.8 %)
Public Safety (1.5%)
Education support account for over half of the general fund expenditures projected for fiscal year 1993. 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 $3,700,700 in fiscal year 1993.
General Fund Expenditures by Function
Last Three Years
General Government
Public Safety
Education
Culture and Recreation
Health and Welfare
Assessing
Community Development
Total
Fiscal Year
Fiscal Year
Fiscal Year
1991 Actual
1992 Budget
1993 Budget
$ 1,924,787
$ 1,980,930
$ 1,855,100
81,300
107,000
109,200
2,603,633
3,537,500
3,700,700
190,700
195,700
73,886
621,000
836,210
789,704
215,400
243,450
254,620
376,663
3 81920
396,060
$ 6,013,483 $ 7,282,710 $ 7,179,270
Ell
Education (51.5 %)
32
GENERAL FUND SUMMARY
'
F.Y. 1990
F.Y. 1991
F.Y. 1992
MAYOR'S
APPROVED
ACTUAL
ACTUAL
BUDGET
BUDGET
'
BUDGET
Revenue
Property Taxes
Real
$1,769,455
$1,885,030
$2,429,950
$2,586,000
$2,586,000
Allow. For Disability
2,54
715
2,550
(6,550
(6,550
Allow. For Farm Use
6,218
6,218
6,200
(10,200
(10,200 ^°
Allow. For Senior Citizen
(60,005
(68,425
(60,000
(100,000
(100,000
Personal Property
246,721
344,922
431,570
507,000
507,000
Total Property taxes
1,947,406
2,151,594
2,792,770
2,976,250
2,976,250
Non Ad Valorem Taxes
Boat Tax over 5 Ton
9,285
10,305
10,300
9,300
9,300
Motor Vehicle Tax
18V6
175,433
180,000
180,000
180,000
Total Non Ad Valorem taxes
189,550
185,738
190,300
189,300
189,300
Payment in Lieu of Taxes
PILOT - Federal
432,467
431,432
428,500
410,000
410,000
PILOT - Kodiak Is. Housing
18,786
8,725
13,000
13,000
13,000
PILOT - State of Alaska
0
5.312
0
0
0
Total Payment in Lieu taxes
451,253
445,469
441,500
423,000
423,000
Severance Taxes
Fish
0
0
490,230
520,000
520,000
Mining
0
0
740
10,000
10,000
LoW
Other Severance Taxes
0
0
0
0
71,280
0
100,000
0
100,000
0
Total Severance Taxes
0
0
562,250
630,000
630,000
Penalties & Interest
Penalties & Interest
51.835
41,129
65,000
56,680
68.78 0 -
Total Penalties & Interest
51,835
41,129
65,000
56,680
68,780
License and Permits
Annual Use Permit
2,623
0
0
0
0
Building and Trailers
34,032
14,770
25,000
25,000
45,000
Subdivision Fees
10,848
8,538
9,500
9,500
9,500
Conditional Use Permit
260
200
200
200
200
Exception Permits
520
850
500
500
500 ..,
Variance Fee
1,550
1,850
1,200
1,000
1,000
Zoning Change Fee
863
300
400
400
400
Electric Permit
7,089
4,838
5,000
5,000
5,000
Plumbing Permit
0
732
0
390
390 ,.
P& Z Review Fee
0
200
0
0
0
Dog Licenses
1,345
1,625
1,100
300
300
Business License & Permits
��
8,679
9
_�
0
Total Licenses and Permits
59,130
42,582
42,900
42,290
62,290 �.
Intergovernmental Revenues
Federal Shared Revenue
-
National Forest Fund
3,675
2,063
3,600
2,000
2,000
State Sources
State Shared Revenue
693,264
581,772
684,000
661,000
661,000
Municipal Assistance
596,297
581,558
528,490
500,000
500,000
Raw Fish Tax
0
1,082,779
1,350,000
1,340,000
1
Raw Fish Tax - Off Shore
0
0
0
34,000
34,000
Amusement & Games
610
724
610
700
700
,
Telephone & Electric
16,412
7,055
8,700
8,700
8,700
Total Intergovernmental
1,310,258
2,255,951
2,575,400
2,546,400
2,546,400
32
F.Y. 1990 F.Y. 1991 F.Y. 1992 MAYOR'S APPROVED
ACTUAL ACTUAL, BUDGET BUDGET BUDGET
Charges for Services
Fee - Road & Utilities
Total Charges for Services
Fines
Animal Control
Total Fines
Interest
Interest Earnings
Gain or Loss on Exchange
Total Interest
Miscellaneous Classified
Jury Duty
Sale of Copies
Fee - Dishonored Checks
Day Care - Admin. Reimbursement
Local Election Reimbursement
Other
C &RA
Land Leases
Switchboard Services
Emergency Medical Services
Legal Fee Reimbursement
Exxon Reimbursement
Total Miscellaneous Classified
Other Financing Sources
Use of Fund Balance
Total Other Finance Sources
Operating Transfers In
Land Sale Fund
Capital Projects
Total Operating Transfers In
Sale of Fixed Assets
TOTAL REVENUES, OTHER
FINANCING SOURCES, AND
TRANSFERS IN
90
0
0
0
0
90
0
0
0
0
1,885
2,080
15 00
2.
2,000
1,885
2,080
1,500
2,000
2,000
537,228
431,819
360,000
240,000
240,000
0
24,556
0
0
0
537,228
456,375
360,000
240,000
240,000
700
50
100
100
100
6,922
5,923
5,000
5,000
5,000
135
155
150
150
150
1,799
0
1,700
1,000
1,000
0
0
0
0
0
4,862
482
4,000
0
0
3,357
4,072
0
0
0
3,623
2,375
2,000
2,000
2,000
12,867
15,496
15,000
33,000
33,000
27,370
26,818
33,000
0
0
0
186
0
0
0
7,008
630
0
0
0
68,643
56,187
60,950
41,250
41,250
0
9
108,470
_ 0
0
0
0
108,470
0
0
68,790
73,230
81,670
0
0
0
100.000
0
0
0
68,790
173,230
81,670
_
0
0
0
20
0
0
0
4686 068 $5,810,355 $7,282,710 $7,147,170 $7,179,270
33
t
34 1
F.Y. 1990
F.Y. 1991
F.Y. 1992
MAYOR'S
APPROVED
ACTUAL
ACTUAL
BUDGET
BUDGET
BUDGET
Expenditures
Dept 100 Assembly
$ 66,425
$ 127,478
$ 135,300
$ 129,800
$ 129,800
Dept 105 Borough Mayor
171,549
207,326
167,340
169,870
169,870
Dept 110 Borough Clerk
243,883
235,236
220,460
230,280
230,280
Dept 115 Legal Services
178,589
143,481
161,100
122,300
122,300
Dept 120 Finance Department
257,692
313,391
316,080
376,265
376,265
Dept 125 Data Services
198,168
197,026
240,300
278,425
278,425
Dept 130 Assessing Department
205,157
215,400
243,450
254,620
254,620
Dept 135 Engineenng \Facilities
224,975
149,822
165,360
180,650
180,650
Dept 140 Community Development
301,586
376,663
381,920
396,060
396,060
Dept 142 Building Inspection
65,939
78,218
75,000
70,000
70,000
Dept 145 Resource Management
61,759
75,015
81,670
0
0
Dept 150 Switchboard
71,689
57,369
86,200
0
0
Dept 160 Economic Development
48,244
49,855
76,200
29,000
44,000
Dept 165 General Administration
371,624
368,463
321,920
294,510
294,510
Dept 175 Emergency Preparedness
8,754
3,082
32,000
39,200
39,200
Dept 180 Education Support
2,604,150
2,603,633
3,537,500
3,698,700
3,700,700
Dept 185 Health and Sanitation
520,921
621,000
836,210
777,490
789,704
Dept 190 Culture and Recreation
180,500
190,700
195.700
73,000
_ 73,886
Total Expenditures
5,781,604
6,013,158
7,273,710
7,120,170
7,150,270
Other Financing Uses
Dept 195 Transfers
19,102
325
9,000
29,000
29,000
TOTAL EXPENDITURES AND
OTHER
$6 3
728 710
7149 170
7179 270
FINANCING USES
t
34 1
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 alf borough residents.
Objectives for 1992 -1993
Ensure funding levels that reflect the priorities of borough citizens.
Improve efficiency of local government through policy decisions.
Ensure borough elections are conducted according to all local, state, and federal statutes.
Significant Budget Changes
No significant budget changes.
36
Expenditures
MAYOR'S APPROVED
F.Y. 1990 F.Y. 1991 F.Y. 1992 BUDGET F.Y. 1993
ACTUAL ACTUAL BUDGET F.Y. 1993 BUDGET
Personnel Services
$ 15,856
$ 15,400
$ 16,800 S 16,800
S 16,800
Fringe Benefits
241
891
1,500 500
500
Political Lobbyist
22,000
44,738
53,000 50,000
50,000
Support Goods & Services
28 ,328
66.449
64,000 62.500
62.500
TOTAL
$66,4 25
127 47
$135, JIT9 800
UZ9 800
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Performance Indicators
F.Y.
F.Y.
F.Y.
F.Y.
1990
1991
1992
1993
ACTUAL
ACTUAL
ESTIMATED PROJECTED
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 1992 -1993
To implement all of the duties defined in Kodiak Island Borough Code 2.20.030.
To implement, as much as is possible, within the constraints of time, limited staff and available
funds, the assembly goals and objectives.
To monitor the effectiveness of all Borou &h operations.
To provide the assembly with administrative support necessary to develop and implement pol-
icy.
Significant Budget Changes
No significant budget changes.
38
Expenditures
r
39
MAYOR'S
APPROVED
F.Y.1990
F.Y. 1991
F.Y. 1992 BUDGET
F.Y. 1993
ACTUAL
ACTUAL
BUDGET F.Y. 1993
BUDGET
Personnel Services
$ 99,116
$ 139,219
$ 99,010 $ 102,500
$ 102,500
Fringe Benefits
21,266
39,530
38,550 33,070
33,070
Support Goods & Services
33,965
28,577
29,780 34,300
34,300
Capital Outlay
17.202
TOTAL
171549
$207.3 26
167 340 169 870
169 870
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Borough Mayor
1
1
1
Staff Assistant \Personnel Director
1
0
0
Administrative Assistant \Secretary III
1
1
1
Secretary III
1
1
TOTAL
3
3
3
Performance Indicators
F.Y.
F.Y.
F.Y.
F.Y.
1990
1991
1992
1993
ACTUAL
ACTUAL
ESTIMATED PROJECTED
39
P
Program Clerk's Office PROGRAM BUDGET SUMMARY
Program Description
The Borough Clerk's office is responsible for administrative support to the assembly, conduc-
tion 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 mana &ement, preservation, retention, and
disposal of borough records in order to increase administrative efficiency, organize paper flow, and
reduce administrative costs.
Objectives for 1992 -1993
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 pro-
ceedings 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 = ents of public notice by law.
Management - 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, writ-
ten procedures for file maintenance, transfer of inactive records, disposition of records, and micro-
filming services; provide long -range records management planning.
Significant Budget Changes
No significant budget changes.
J1
1
0
Expenditures
MAYOR'S APPROVED
Performance Indicators
Assembly Meetings, Regular, Spe-
cial & Work Sessions
F.Y.
1990
ACTUAL
60
F.Y. F.Y. F.Y.
1991 1992 1993
ACTUAL ESTIMATED PROJECTED
70
70
70
Elections, State & Local
F.Y. 1990
F.Y. 1991
F.Y. 1992
BUDGET
F.Y. 1993
114
ACTUAL
ACTUAL
BUDGET
F.Y. 1993
BUDGET
Personnel Services
$ 120,115
$ 128,713
$ 121,070
$ 124,270
$ 124,270
Fringe Benefits
25,888
35,335
42,630
37,110
37,110
Contracted Services
7,500
2,500
0
0
0
Support Goods & Services
86,238
67,113
56,760
68,900
68,900
Capital Outlay
4,142
1,575
0
0
0
TOTAL
$243,883
235 236
220 460
123Q,_2_80
12M 280
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Borough Clerk
1
1
1
Borough Deputy Clerk
1
1
1
Records Coordinator
1
1
1
TOTAL
3
3
3
Performance Indicators
Assembly Meetings, Regular, Spe-
cial & Work Sessions
F.Y.
1990
ACTUAL
60
F.Y. F.Y. F.Y.
1991 1992 1993
ACTUAL ESTIMATED PROJECTED
70
70
70
Elections, State & Local
3
1
3
1
Ordinances & Resolutions
114
92
110
110
Borough Newspage Publications
52
56
64
64
Cubic Feet of Records Processed
700
664 '
900 "
900
Microfilming -Rolls Processed
60
40 '
100
100
' Records Coordinator on staff for
10 months during FY 91.
" Records Coordinator on staff
for it months during FY 92.
41
PROGRAM BUDGET SUMMARY
Program Legal Services
Program Description
The borough attomeys 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 law-
suits 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 1992 -1993
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 diffi-
culty.
Significant Budget Changes
No significant budget changes.
42
Expenditures
MAYOR'S APPROVED
II Performance Indicators
F.Y.
1990
ACTUAL
F.Y. F.Y. F.Y.
1991 1992 1993
ACTUAL ESTIMATED PROJECTED
43
F.Y. 1990
F.Y. 1991
F.Y. 1992 BUDGET
F.Y. 1993
ACTUAL
ACTUAL
BUDGET F.Y. 1993
BUDGET
Legal Fees
$ 156,387
$ 123,612
$ 140,000 $ 100,000
$ 100,000
Support Goods & Services
22,202
19,869
21.100 22,300
22,300
TOTAL
$178,589
1-143,481
161 100 J
X1223300
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
II Performance Indicators
F.Y.
1990
ACTUAL
F.Y. F.Y. F.Y.
1991 1992 1993
ACTUAL ESTIMATED PROJECTED
43
3 ROGRAM BUDGET SUMMARY
Program Finance
Program Description
To properly budget, account for, and report promptly and correctly on all revenues and expen- '
ditures 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 accountin& services to all borough departments, 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 1992 -1993
To maintain the Certificate of Achievement Award for Financial Reporting for Fiscal Year
1992.
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 sys-
tem purchased last year.
Significant Budget Changes
For Fiscal Year 1993 another accounting clerk is being added to the finance department. This
position will be responsible for the utility accounting for the borough. This would include the water
fund, sewer fund, residential garbage, commercial garbage, and the baler accounts. This position
would also handle the borough's mortgage banking system. The land sales fund is to fund half of
the costs of this new position.
Also, the clerk /cashier position at the Mental Health Center will now be part of the finance
department.
IE.I
9
Expenditures
F.Y.
F.Y.
F.Y.
F.Y.
MAYOR'S
APPROVED
1991
F.Y. 1990
F.Y. 1991
F.Y. 1992
BUDGET
F.Y. 1993
ESTIMATED
ACTUAL
ACTUAL
BUDGET
F.Y. 1993
BUDGET
Personnel Services
$ 192,621
$ 201,723
$ 204,500
$ 268,170
$ 268,170
Fringe Benefits
40,503
68,668
69,960
78,430
78,430
Support Goods & Services
39,447
43,000
38,620
51,700
51,700
Capital Outlay
2,220
0
3,000
1,500
1,500
Allocated to Projects
(17,
0
0
23 535)
(23.53 )
TOTAL
12L7,,692
$313,39 1
316 080
1316,265
$376,265
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Finance Director
1
1
1
Accountant
1
1
1
Accounting Technician
1
0
1
Accounting Clerk
0
1
1
Clerk /Cashier
1
1
1
Clerk /Cashier M11C
0
0
1
Secretary III
1
1
1-
TOTAL
5
5
7
Performance Indicators
F.Y.
F.Y.
F.Y.
F.Y.
1990
1991
1992
1993
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Monthly Financials
3 working days
3 working days
3 working days
3 working days
Annual Report (CAFR)
October 13
September 21
September 30
September 30
Personnel Turnover
40.0%
20.0%
20.0%
20.0%
Total Tax Levy
2,034,500
2,237,629
3,253,579
3,400,000
Current Tax Levy
2,017,190
2,189,720
3,153,018
3,300,000
Percent of Current Collections
99.1%
97.8%
98%
97%
Outstanding Delinquent Taxes
28,640
59,745
100,000
100,000
Number of Utility Accounts
928
957
985
1,020
45
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 and 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
potential systems, methods, or equipment that could improve cost - effectiveness or increase produc-
tivity, 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 com-
munication 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 investigat-
ing 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 1992 -1993
Increase user satisfaction with the new 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).
Establish the PC Coordinator as a full-time position to meet the ever - increasing PC user
demand.
Train AS /400 users to utilize office vision 400.
Establish a new computer programmer position to fulfill the ever increasing progr
request from borough and school district employees.
Significant Budget Changes
Establish PC technician position as full time. $20,000
46
Expenditures
MAYOR'S
APPROVED
68
F.Y. 1990
F.Y. 1991
F.Y. 1992
BUDGET
F.Y. 1993
65
ACTUAL
ACTUAL
BUDGET
F.Y. 1993
BUDGET
Personnel Services
$171,222
$ 178,414
$ 202,520
$ 242,350
$ 242,350
Fringe Benefits
37,482
48,941
64,780
67,080
67,080
Contracted Services
1,418
6,825
0
10,000
10,000
Support Goods & Services
46,633
59,565
73,000
76,395
76,395
Capital Outlay
46,935
47,072
35,000
32,600
32,600
Allocated to Projects
(105,5Z2)
(143.79
X135,000
(150.000
(150.000
TOTAL
$198,168
197 026
240 300
278 425
1218..425
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Data Processing Manager
1
1
1
Programmer \Analyst
1
1
1
Programmer
1
1
1
Computer Operator H
P.C. Technician
1
.5
1
.5
1
1
TOTAL
4.5
4.5
5
Performance Indicators
F.Y.
F.Y.
F.Y.
F.Y.
1990
1991
1992
1993
ACTUAL
ACTUAL
ESTIMATED PROJECTED
Devices
Physical Devices
68
74
88
95
Virtual Devices
0
65
75
95
Total Devices
68
139
163
190
Users
51
63
76
84
Communications Lines
Local
12
16
16
24
Remote
3
6
6
7
Total Lines
15
22
22
31
47
PROGRAM BUDGET SUMMARY
Program Assessing
Program Description
The major function of this program category is the annual valuation and assessment of nearly
6000 real and over 2000 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 pro-
grams. This function includes maintaining assessment standards and tax maps, plat and permit pro-
cessing, ownership records, property description data, and the accounting, control, and other
related clerical support for these functions. The personal property category requires the
verification of all reported personal property. This is accomplished through the filing and auditing
of tax returns, and related discovery and compliance activities. Other ancillary functions are site
specific appraisals, the processing and administration of tax exemption programs, compilation of
data in support of the borough administration and processing of appeals.
Goal
It is the goal of the assessing program to annually produce the most complete, fair and equi-
table 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 1992 -1993
Complete the final phase of the borough -wide reappraisal program which will require the phys-
ical inspection and appraisal of the remaining property within the city limits of Kodiak, all of
Women Bay and the Anton Larsen Bay area.
Acquire and implement a computer aided mass appraisal program, which will require program
creation, neighborhood delineation, system design, personal property valuation design, and
data entry.
To continue upgrade and entry of data on the mainframe including property particulars and
attributes.
The creation and implementation of audit and compliance programs for the newly implem-
ented severance tax.
Significant Budget Changes
The assessing department is submitting a hold -the -line budget in all Categories with the excep-
tion of the proposed purchase of the CAMA system. The CAMA system will, upon implementa-
tion, allow a cohesive and very efficient approach to data assimilation and the property appraisal
function, allowing this department to continue to offer a broad range of quality services within
existing staffing level for some years to come.
0
1
Expenditures
Personnel Services
Fringe Benefits
Professional Service
Support Goods & Services
Capital Outlay
TOTAL
F.Y. 1990
ACTUAL
$ 144,578
32,695
1,200
24,820
1.864
$205,157
MAYOR'S
F.Y. 1991 F.Y. 1992 BUDGET
ACTUAL BUDGET F.Y. 1993
$ 146,082 S158,440 S169,410
47,193 58,310 54,910
105 4,000 2,500
21,667 22,700 27,800
353 0 0
12L5,400 4143 450 254 620
APPROVED
F.Y. 1993
BUDGET
$ 169,410
54,910
2,500
27,800
0
254 620
Personnel
Number of Employees
Position
1990 -91 1991 -92
1992 -93
Assessor
1 1
1
Appraiser
1 1
1
Assessment Clerk H
1 1
1
Assessment Clerk I
1 1
1
TOTAL
4 4
4
Performance Indicators
F.Y.
F.Y. F.Y.
F.Y.
1990
1991 1992
1993
ACTUAL
ACTUAL ESTIMATED
PROJECTED
Total Assessed Value
$ 479,942,347
$ 516,304,869 $ 550,000,000
S 580,000,000
Real Property
406,433,607
439,710,369 465,000,000
490,000,000
Personal Property
73,508,740
76,594,500 85,000,000
90,000,000
Total Appraisals
2,218
2,524 2,650
2,850
New Construction & Additions
418
424 450
450
Borough Reappraisal
1,800
2,100 2,200
2,400
Total Parcels
6,206
6,609 6,900
7,100
Real Property
4,498
4,777 5,000
5,200
Value increase from prior year
42,585,565
36,362,522 33,695,131
30,000,000
Real Property
28,361,211
33,276,762 25,289,631
25,000,000
Personal Property
14,224,354
3,085,760 8,405,500
5,000,000
49
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 engi-
neering / facilities department administers municipal codes related to construction, subdivision and
utility improvements. The staff is responsible for grant generation and management, fiscal
management of capital and maintenance projects, facilities inspections including deficiency identifi-
cation and correction, generation of requests for proposals for projects and major equipment pur-
chases, consultant selection and construction contract administration, and coordination with other
governmental agencies regarding project and regulatory requirements.
Goal
To ensure the department is responsive to the needs of the citizens and m aximiz es the benefits
obtained for the costs expended.
Objectives for 1992 -1993
Construct the High School Alteration Phase II Project and program and design the phase III
Project.
Construct the Main Elementary School Roof Repair Project.
Select a consultant and design the Peterson Elementary School Project.
Construct the sewer and water utilities for the U.S. Navy Cold Weather Training Facility of
Spruce Cape and negotiate a maintenance contract for the utilities with the Navy.
Construct the Sheratin Road Project.
Construct the Spruce Cape/Mission Road Utility Repair Project (Project 89 -X).
Select a consultant and design the Spruce Cape waterline replacement project.
Complete numerous small projects.
Significant Budget Changes
No significant budget changes.
Kc
1
Expenditures
MAYOR'S APPROVED
F.Y. 1990 F.Y. 1991 F.Y. 1992 BUDGET F.Y. 1993
ACTUAL ACTUAL BUDGET F.Y. 1993 BUDGET
Personnel Services
$ 212,309
$123,894
$ 145,000
$160,270
$160,270
Fringe Benefits
44,203
49,700
53,210
50,980
50,980
Contracted Services
16,417
20,834
25,000
15,000
15,000
Support Goods & Services
32,598
23,031
22,150
32,400
32,400
Capital Outlay
1,599
969
0
2,000
2,000
Allocated to Projects
8215 1)
(606
0000
(W
(80.000
TOTAL
1214,975
$149,8 22
165,
Jift650
180 650
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Engineering \Facilities Coordinator
1
1
1
Construction Inspector
1
1
1
Secretary III
1
1
1
TOTAL
3
3
3
II Performance Indicators
F.Y. F.Y. F.Y. F.Y.
1990 1991 1992 1993
ACTUAL ACTUAL ESTIMATED PROJECTED
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. A plan review is conducted by the building inspec-
tion 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 con-
tracted 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 1992 -1993
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
No significant budget changes.
54
Expenditures
MAYOR'S
APPROVED
F.Y. 1990
F.Y. 1991
F.Y. 1992 BUDGET
F.Y. 1993
ACTUAL
ACTUAL
BUDGET F.Y. 1993
BUDGET
Contracted Services
$ 65,939
$78,037
$ 75,000 $ 70,000
$ 70,000
Support Goods & Services
0
181
TOTAL
65,939
118,218
115 70 000
70 000
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Performance Indicators
F.Y. F.Y. F.Y. F.Y.
1990 1991 1992 1993
ACTUAL ACTUAL ESTIMATED PROJECTED
Borough Building Permits issued 123 107 130 130
Borough Plumbing Permits issued 60 50 70 70
Borough Electrical Permits 104 100 120 120
55
?ROGRAM BUDGET SUMMARY
Program Economic De. iopment
Program Description
The function of the economic development program is to provide the assembly with the oppor-
tunity 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 activi-
ties within the parameters of economic development include the King Crab Rehabilitation Study,
the Kodiak State Airport Feasibility Study, Island Lake Holding Pen, Salonie Creek Rifle Range,
Navy Homeporting, Value Added Processing, and the Fishmeal Project.
Objectives for 1992 -1993
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 diversifica-
tion, and to enhance the economic viability of the community by pursuing activities that may con-
tribute to an increased tax base, as well as provide for better public amenities and services.
Significant Budget Changes
No significant budget changes.
56
Expenditures
Professional Services
Chamber of Commerce
Kodiak Convention Bureau
Capital Projects
TOTAL
F.Y. 1990
ACTUAL
$ 28,244
20 ,000
0
0
1_4&244
F.Y. 1991
ACTUAL
$ 28,441
20,000
1,414
0
$49.85 5
MAYOR'S
F.Y. 1992 BUDGET
BUDGET F.Y. 1993
$ 39,200 $ 12,000
15,000 15,000
0 0
22,000 0
76 200 27 000
APPROVED
F.Y. 1993
BUDGET
$ 27,000
17,000
0
0
$ 44,000
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
57
PROGRAM BUDGET SUMMARY
Program General Administration
Program Description
The function of the general administration program is to ensure the efficient, continued opera-
tion of the administrative components of the Kodiak Island Borough.
Goal
General administration includes a variety of functions that are necessary to the overall opera-
tions of the borough administration. General administration provides for the elements that con-
tribute 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 1992 -1993
The ob* ctives of the general administration program are to maintain and improve the compo-
nents which are necessary to ensure that the borough administration may function efficiently and at
an optimal capacity.
SigniScant Budget Changes
No significant budget changes.
58
Expenditures
MAYOR'S APPROVED
59
F.Y. 1990
F.Y. 1991
F.Y. 1992 BUDGET
F.Y. 1993
ACTUAL
ACTUAL
BUDGET F.Y. 1993
BUDGET
Personal Services
S 0
$ 0
$ 0 S 27,100
S 27,100
Fringe Benefits
936
39,950
16,000 28,960
28,960
Audit Expense
121,258
103,738
121,000 114,000
114,000
Support Goods & Services
233,100
205,022
184,920 104,450
104,450
Capital Outlay
163 30
19.753
0 20,000
20,000
TOTAL
371624
$368,46
321920 294 510
294 510
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
59
PROGRAM BUDGET SUMMARY
Program Emergency Preparedness
Program Description
The major function of this program is to assist in the development and coordination of emer-
gency preparedness for the borough staff, and serve as an interface between staff and the Emer-
gency 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 1992 -1993
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.
1
M81,
Expenditures
MAYOR'S APPROVED
II Performance Indicators
F.Y. F.Y. F.Y. F.Y.
1990 1991 1992 1993
ACTUAL ACTUAL ESTIMATED PROJECTED
61
F.Y. 1990
F.Y. 1991
F.Y. 1992 BUDGET
F.Y. 1993
ACTUAL
ACTUAL
BUDGET F.Y. 1993
BUDGET
Support Goods & Services
$ 5,016
$ 3,082
$ 7,000 $ 8,200
$ 8,200
Capital Outlay
3. 7
0
�25 ,Q44 31.000
31 ,
TOTAL
_&754
3,08
32000 39 200
39 200
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
II Performance Indicators
F.Y. F.Y. F.Y. F.Y.
1990 1991 1992 1993
ACTUAL ACTUAL ESTIMATED PROJECTED
61
PROGRAM BUDGET SUNLMARY
Program Education Support
Program Description
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 and the cost of the annual audit. The liability insurance is actually purchased in
the building and grounds fund in the special revenue funds section. In -house service from the data
processing department is also identified.
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 1992 -1993
To work effectively with the Kodiak Island Borough School District to establish an adequate
level of funding from the Kodiak Island Borough to ensure continued high quality education to be
provided.
Significant Budget Changes
The $150,000 budgeted for professional services is to show the costs of data processing supplied
to the school district.
62
Expenditures
MAYOR'S APPROVED
II Performance Indicators
F.Y. F.Y. F.Y. F.Y.
1990 1991 1992 1993
ACTUAL ACTUAL ESTIMATED PROJECTED
63
F.Y. 1990
F.Y. 1991
F.Y. 1992
BUDGET
F.Y. 1993
ACTUAL
ACTUAL
BUDGET
F.Y. 1993
BUDGET
Professional Services
$ 0
$ 0
$ 0
$ 150,000
$ 150,000
Audit Expense
29,150
23,633
37,500
26,000
26,000
Contributions
Village Libraries
0
0
0
18,000
18,000
Chimak Public Library
0
0
0
3,000
3,000
City of Kodiak Library
0
0
0
58,000
60,000
Head Start
0
0
0
8,200
8,200
Kodiak Community College
0
0
0
34,000
34,000
Kodiak Library Association
0
0
0
1,500
1,500
Scholarship Foundation
25,000
0
0
0
0
Capital Outlay
0
20,000
0
0
0
Operating Transfers
2,550,000
2,560,000
3,500,000
3,400,000
3,400.000
TOTAL
2604150
2603 633
$3,537,5
3 698 700
1 3 T 00700
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
II Performance Indicators
F.Y. F.Y. F.Y. F.Y.
1990 1991 1992 1993
ACTUAL ACTUAL ESTIMATED PROJECTED
63
PROGRAM BUDGET SUMMARY
Program Health & Sanitation Department
Program Description
This program consists of funding for non -profit health and social service agencies in the Kodiak
Island Borough. A substantial portion of this program is actually a pass through of State of Alaska
revenue sharing funds for health agencies.
Goal
To provide financial assistance to non - profit health and social services agencies to assure that
the agencies are financially viable to provide needed services to the residents of the Kodiak Island
Borough.
Objectives for 1992 -1993
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 deliv-
ery of these services.
To pass through state revenue sharing funds to the designated agencies.
Significant Budget Changes
No significant budget changes.
64
Expenditures
i
{ Performance Indicators
MAYOR'S APPROVED
F.Y. F.Y. F.Y. F.Y.
1990 1991 1992 1993
ACTUAL ACTUAL ESTIMATED PROJECTED
Gl
F.Y. 1990
F.Y. 1991
F.Y. 1992
BUDGET
F.Y. 1993
ACTUAL
ACTUAL
BUDGET
F.Y. 1993
BUDGET
Emergency Medical Services
$ 30,900
$ 26,994
32,450
32,450
32,450
Animal Control Expenditures
37,967
35,740
48,000
48,000
48,000
Ambulance Service
50,000
50,000
50,000
50,000
55,000
Council on Alcoholism
60,000
110,000
90,000
90,000
90,000
State Health Services Village
25 ,800
25,800
25,800
25,800
25,800
State Health Services KANA
8,600
8,600
8,600
8,600
8,600
Women's Resource Crisis
34 ,900
34,900
34,900
34,900
38,114
American Red Cross
2,000
2,000
2,000
2,000
2,000
Alaska Legal Services
10,000
7,000
7,000
0
0
Kodiak Baptist Mission
60 ,000
60,000
60,000
60,000
60,000
Small World (Day Care)
18,000
18,000
18,000
18,000
18,000
Special Olympics
3,000
3,000
3,000
3,000
7,000
Health Center Support
3,754
1,966
2,000
2,000
2,000
Senior Center Support
20,000
24,000
24,000
24,000
24,000
Kodiak Respite Care
3,000
3,000
3,000
3,000
3,000
City Ambulance Purchase
0
0
75,000
0
0
Operating Transfers
Mental Health Center Transfers
140,000
210,000
200,000
241,280
241,280
Solid Waste Disposal
0
0
18,000
0
0
Hospital
13,000
0
134,460
134,460
134,460
TOTAL
520,921
621000
836 210
777 490
JIL9,704
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
i
{ Performance Indicators
MAYOR'S APPROVED
F.Y. F.Y. F.Y. F.Y.
1990 1991 1992 1993
ACTUAL ACTUAL ESTIMATED PROJECTED
Gl
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 assure their financial viability to pro-
vide educational, cultural and recreational opportunities for the residents of the Kodiak Island
Borough.
Objectives for 1992 -1993
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.
MR
Expenditures
MAYOR'S
APPROVED
F.Y. 1990
F.Y. 1991
F.Y. 1992
BUDGET
F.Y. 1993
ACTUAL
ACTUAL
BUDGET
F.Y. 1993
BUDGET
KMXT Public Radio
$ 12,000
S 12,000
$ 12,000
$ 12,000
S 12,000
Historical Society
9,000
9,000
9,000
9,000
9,000
Summer Basketball
3,000
3,000
3,000
3,000
3,886
Crimestoppers
1,000
1,500
0
0
0
K.I.SA.
1,500
2,500
2,500
2,500
2,500
Kodiak Art Council
12,000
12,000
12,000
12,000
12,000
Village Libraries
18,000
18,000
18,000
0
0
Chuuak Public Library
3,000
3,000
3,000
0
0
City of Kodiak Library
58,000
58,000
58,000
0
0
Head Start
8,000
8,200
8,200
0
0
Kodiak College
34,000
34,000
34,000
0
0
Kodiak Little League
0
2,000
2,000
2,000
2,000
Kodiak Library Association
0
1,500
1,500
0
0
Santa in the Village
1,000
1,000
1,000
1,000
1,000
Karluk IRA Council
20 ,000
20,000
20,000
20,000
20,000
KANA Family Center
0
5,000
10,000
6,500
6,500
KANA Alutiiq Studies
0
0
0
3,500
3,500
Elks Fireworks
_ 0
-9
1.500
1.�
1 ,
TOTAL
$180,500
1120
195 700
I-73,0-00
J 73 886
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Performance Indicators
F.Y.
F.Y.
F.Y.
F.Y.
1990
1991
1992
1993
ACTUAL
ACTUAL
ESTIMATED PROJECTED
67
PROGRAM BUDGET SUMMARY
Program Transfers
Program Description
Money is transferred from the general fund to other funds of the Kodiak Island Borough.
There are no goals and objectives listed for this department as they are delineated in the fund
receiving the transfer.
Goal
Objectives for 1992 -1993
Significant Budget Changes
No significant budget changes.
I
Expenditures
Other Financing Uses
Transfers out
Debt Service Other
Capital Projects
TOTAL
Personnel
Position
II Performance Indicators
MAYOR'S APPROVED
F.Y. 1990 F.Y. 1991 F.Y. 1992 BUDGET F.Y. 1993
ACTUAL ACTUAL BUDGET F.Y. 1993 BUDGET
$ 9,102 $ 325 $ 9,000 $ 9,000 $ 9,000
10.000 -� _ 20, -20,
19102 $325 $ 9,000 29 000 29 000
Number of Employees
1990 -91 1991 -92 1992 -93
F.Y.
1990
ACTUAL
F.Y. F.Y. F.Y.
1991 1992 1993
ACTUAL ESTIMATED PROJECTED
I
SPECIAL REVENUE FUNDS
BUDGET RECAP
SPECIAL REVENUE
FISCAL YEAR 1992 \ 1993
72
Community
and
Building
Womens
Mental
Day
Land
Coastal
Regional
and
Bay Road
Health
Care
Sales Management
Affairs
Grounds
District
Beginnu�g Fund
5
S
Balance
$ 252,131
$ 1,178
$ 1,553,896
$ 0
$ 0
$ 391,056
45,113
Revenues
1,392,350
218,163
1,278,810
42,200
7,000
403,620
101,150
Transfers in
24L280
0
0
0
0
200A00
0
Total Available
Funds
1,885,761
219,341
2,832,706
42,200
7,000
994,676
146,263
Expenditures
1,633,630
218,163
159,635
42,200
7,000
603,620
101,150
Transfers out
—0
0
1119,175
0
0
_0
—0
Total Use of Funds
1 6,33,634
218.16
1
42.200
7,000
603,620
101,150
Estimated Funds
Available 6/30/93
25 131
$ 1
1553 896
$ 0
$
$391 6
45 113
72
Road
Monashka
Bayview
Woodland
Service
Bay Road
Road
Acres
Bayside
Womens
District
Service
Service
Street
Fire
Bay Fire
Number 1
District
District
Lights
Department
Department
Total
$ 24,056
$ 3,799
$ 1,836
$ 1,171
$ 436,084
$ 16,981
$ 2,727,301
154,600
24,800
4,000
7,380
288,020
46,800
3,968,893
0
0
0
0
0
0
441,280
178,656
28,599
5,836
8,551
724,104
63,781
7,137,474
154,600
24,800
4,000
7,380
288,020
46,800
3,290,998
— 0
_�
0
0
_Q
_ 0
1,119
154,600
24
4000
7,380
288,020
46,
4,410.17 3
24
1 - &799
1836
1 171
436 084
16 981
jjZZ7X1
73
WNTAL HEALTH SUMMARY
Developmental Disabilities
State of Alaska Grants
F.Y. 1990
F.Y. 1991
F.Y. 1992
MAYOR'S
APPROVED
Client Fees
- ACTUAL
ACTUAL
BUDGET
BUDGET
F.Y. 1993
Use of Fund Balance
0
0
7,806
F.Y. 1992
BUDGET
Revenue
Community Mental Health
0
15,370
Health and Social Services
289,500
253,762
265,100
278,340
278,340
Division of Vocational
3,432
0
0
0
0
Client Fees
39,035
46,938
68,000
76,000
76,000
KIBSD
61,054
60,532
61,000
65,320
65,320
KIBSD Reg
34,618
60,674
70,000
79,770
79,770
Private Insurance
61,538
62,534
75,000
75,000
75,000
Champus
20 ,922
20,937
28,000
28,000
28,000
Medicaid
29,504
43,916
47,000
50,000
50,000
Veterans Administration
2,073
11,370
12,000
19,200
19,200
U.S.Coast Guard
7,610
16,043
16,000
23,500
23,500
Vocational Service
1,710
2,090
3,000
9,200
9,200
Division of Development
39,000
39,000
39,000
0
0
Division of Corrections
2,670
513
500
500
500
Disability Determination
590
190
500
500
500
City Contract
17,095
17,000
17,000
17,000
17,000
CSP Consultation
27,000
27,000
28,000
0
0
Contracted Services
17,000
14,796
8,000
11,000
11,000
Interest
8,847
5,904
15,000
3,000
3,000
Other
1,822
2,324
0
0
0
Rental Income
12,000
12,000
12,000
12,000
12,000
Use of Fund Balance
0
0
54,060
45,820
45,820
Transfers In
General Fund
140.000
103
200,000
241.280
241.280
Total Revenues
817,020
800.773
1,019,160
1,035,430
1,035430
Developmental Disabilities
State of Alaska Grants
261,600
283,725
311,824
0
0
Client Fees
32,887
43,096
69,600
0
0
Use of Fund Balance
0
0
7,806
0
0
Transfers in
General Fund
0
15,370
Total Revenues
294,487
342,191
389.230
0
0
Community Support Program
Community Support
263, 100
263,100
345,450
368,600
368,600
Client Fees
19,863
12,565
19,200
33,990
33,990
Medicaid
0
0
75,000
59,500
59,500
Rental Income
48,000
48,000
48,000
24,000
24,000
Use of Fund Balance
0
0
10,270
0
0
Transfers In
General Fund
0
91,380
0
35,600
35,600
Total Revenues
330,963
415.04
497,920
25 1.690
25 1,690
Alaska Youth Initiative
Alaska Youth Initiative
105.1
93.317
73,539
68510
68,510
Total Revenues
105,127
93,317
73,539
6&51
68,510
Division of Family & Youth
Division of Family & Youth
9,165
7,639
9,987
8,000
8,000
Total Revenues
9,165
7.639
9.987
8.000
8.000
TOTAL MENTAL HEALTH CENTER
REVENUES
1 56 ?62
1658 965
1989 836
1633 630
1633 630
74
Expenditures
Dept 200 Community Health
802,953
818,520
1,019,160
1,035,430
1,035,430
Dept 202 Develop. Disability
345,160
344,730
389,230
0
0
Dept 204 Community Support
368,306
415,258
497,920
521,690
521,690
Dept 206 Alaska Youth Initiative
105,314
93,318
73,539
68,510
68,510
Dept 208 Division Family and Youth
9.165
7.638
9.987
8,000
8.000
Total Expenditures
1630 898
S 1,679464
1989 836
1,67Z,350
tLL33 630
75
PROGRAM BUDGET DETAIL
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 ill-
ness 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 evaluations and diagnostic services.
To provide consultation, training and community education.
Objectives for 1992 -1993
To provide individual, group, family and children's therapy with less than one -week waiting
period for service.
To provide 24 hour on -call staff for emergency services and crisis intervention.
To provide short-term inpatient care in conjunction with Kodiak Island Hospital as well as eval-
uation for court commitments and continue weekly training & consultation for Kodiak Island
Hospital Care and Kodiak Senior Center.
To provide secondary screening per OBRA.
To continue to provide consultation and training to village programs, Kodiak Police Depart-
ment, Ci of Kodiak, Headstart, Kodiak Baptist Mission, U.S. Coast Guard, etc.
To provi e 2.5 FIE staff evaluation, intervention and consultation service for Kodiak Island
Borough School District.
To provide community disaster intervention.
Significant Budget Changes
1.0 FTE Administrative Director
1.0 FTE Secretary 11 for records management
Clerk /Cashier position moved to borough finance department
76
Expenditures
MAYOR'S APPROVED
!� Personnel Number of Employees
Position 1990 -91 1991 -92 1992 -93
Administrative Director
F.Y. 1990
F.Y. 1991
F.Y. 1992
BUDGET
F.Y. 1993
ACTUAL
ACTUAL
BUDGET
F.Y. 1993
BUDGET
Personnel Services
$ 566,647
$ 543,853
$ 682,050
$ 708,520
S 708,520
Fringe Benefits
110,168
133,214
207,010
194,810
194,810
Travel Expenses
22,251
22,126
19,500
19,500
19,500
Facilities
17,597
20,673
21,500
21,500
21,500
Supplies
20,791
19,722
17,500
18,500
18,500
Equipment
41,511
8,593
13,000
11,000
11,000
Other Support
7,708
50,709
58,600
61,600
61,600
Capital Outlay
12,254
3,069
0
0
0
Operating Transfers
4,026
16,561
1300
1350
Emergency Services Contacts
TOTAL
A8Q2
$818,5 20
10191
JIM5
1 1035 430
!� Personnel Number of Employees
Position 1990 -91 1991 -92 1992 -93
Administrative Director
0
0
1.0
Clinician III
7.0
7.0
6.75
Rehabilitator
1.0
1.0
.90
Staff Assistant
1.0
1.0
1.0
Secretary 111
1.0
1.0
1.0
Clerk \Cashier
1.0
1.0
0
Secretary II
0
0
1.0
Totals
12.0
12.0
11.65
Performance Indicators
F.Y.
F.Y.
F.Y.
F.Y.
1990
1991
1992
1993
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Outpatient - Open Cases
1147
1227
1300
1350
Emergency Services Contacts
907
621
640
700
77
PROGRAM BUDGET DETAIL
Program Mental Health Center Fund - Community Support Program (CSP)
Program Description
The community support program component of the mental health center will provide core ser-
vices for adults with severe mental illness which include residential, vocational, case management
and other rehabilitation support services.
Goal
To provide a range of home like residential options.
To provide skills development focused on independence and normalization.
To provide emergency services.
To provide case management.
Objectives for 1992 -1993
To maintain semi- independent apartments for eligible CSP clients.
To maintain in -home services.
To provide 24 hour on -call emergency and crises /respite services.
To provide individualized habitation plans (IHP) for each client and skills training pursuant to
IH To P provide nursing coverage for the current CSP program.
To provide intensive outreach cash management and skills training for all qualified homeless
CSP clients.
Significant Budget Changes
Request for annualization of .25 FTE nursing position.
Additional of 2.2 FTE residential trainers.
Request annualization of 1.0 FTE case manager for homeless CSP.
78
Expenditures
MAYOR'S APPROVED
Personnel
Position
Rehabilitation Program Coordinator
Rehabilitation Director
Case Manager
Administration Director
Residential Trainer
Secretary III
Employment Placement Specifications
S Trainer
Clinician III
Education Specialist
TOTAL
F.Y. 1990
F.Y. 1991
F.Y. 1992
BUDGET
F.Y. 1993
37
ACTUAL
ACTUAL
BUDGET
F.Y. 1993
BUDGET
Personnel Services
$ 194,214
$ 204,649
$ 236,180
$ 305,960
$ 305,960
Fringe Benefits
49,679
67,485
106,410
105,130
105,130
Travel Expense
1,000
469
2,000
0
0
Facilities
76,922
83,806
84,000
51,000
51,000
Supplies
11,412
16,033
15,000
11,500
11,500
Equipment
3,262
6,640
5,500
8,600
8,600
Other Support
31,817
36.176
48.830
39.500
39 500
TOTAL
�-368�306
JA15 258
$497,
15Z1fi90
521690
Personnel
Position
Rehabilitation Program Coordinator
Rehabilitation Director
Case Manager
Administration Director
Residential Trainer
Secretary III
Employment Placement Specifications
S Trainer
Clinician III
Education Specialist
TOTAL
8.70 6.65 9.00
II Performance Indicators
Number of Employees
F.Y.
1990 -91
1991 -92
1992 -93
37
.70
1.0
33
.00
.1
2.75
125
2.0
1.00
0
.5
2.50
2.00
4.2
SO
.70
0
SO
SO
0
1.00
1.50
1.2
SO
.00
0
.25
.00
0
8.70 6.65 9.00
II Performance Indicators
79
F.Y.
F.Y.
F.Y.
F.Y.
1990
1991
1992
1993
ACTUAL
ACTUAL
ESTIMATED
PROJECTED
Residential - Clients Served
15
15
15
15
Vocational - Clients Served
5
5
5
0
Case Management - Clients Served
37
40
45
50
Social Skills - Clients Served
37
40
45
50
Crises Respite - Clients Served
17
18
20
20
79
PROGRAM BUDGET DETAIL
Program Mental Health Center Fund - Alaska Youth Initiative (AYI)
Program Description
To provide individualized services to youth who would otherwise have been sent out of state for
treatment.
Goal
To avoid institutionalization of two children who are classified as severely emotionally dis-
turbed.
Objectives for 1992 -1993
To maintain community residential placement for two youth.
To maintain full time enrollment in regular educational and vocational placement.
To provide therapeutic support on an individualized basis.
Significant Budget Changes
No significant budget changes.
Ell
Expenditures
Personnel
Fringe Benefits
Travel Expenses
Facilities
Supplies
Equipment
Other Support
Capital Outlay
TOTAL
F.Y. 1990
ACTUAL
$ 60,692
16,140
10
10,033
10,290
876
7,273
0
$105.,314
F.Y. 1991
ACTUAL
$ 55,285
17,894
310
7,052
6,062
965
5,750
0
$ 93,318
MAYOR'S
F.Y. 1992 BUDGET
BUDGET F.Y. 1992
$ 39,880 $ 33,790
11,709 10,130
0 0
3,600 5,500
5,350 5,950
500 640
12,500 12,500
0 0
S 73,539 S 68,510
APPROVED
F.Y. 1993
BUDGET
$ 33,790
10,130
0
5,500
5,950
640
12,500
0
$ 68,510
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Case Manager
0.00
0.00
0.00
Skills Trainer
1.00
SO
1.00
Residential Trainer
1.25
0.00
0.00
Secretary III
.125
0.00
0.00
Rehabilitation Program Coordinator
.12
0.00
0.00
Education Specialist
.25
0.00
0.00
Family Teacher
0.00
1.00
1.00
2.745
150
2.00
Performance Indicators
F.Y.
F.Y.
F.Y.
F.Y.
1990
1991
1992
1993
ACTUAL
ACTUAL
ESTIMATED PROJECTED
Clients Served
2
2
2
2
81
PROGRAM BUDGET DETAIL
Program Mental Health Center Fund - Hold -Over Facility - DFYS
Program Description
The hold -over facility component of the mental health center is to provide shelter other than
secure detention to youth following arrest.
Goal
To provide a safe environment for youth referrals; effective coordination with local law
enforcement, DFYS personnel, youth and their families, and the community. To provide emer-
gency health care screening. To contact youth's parent / guardian as requested by DFYS.
Objectives for 1992 -1993
To have staff on -call 24 hours a day.
To respond to requests for services within 45 minutes.
To serve 10 - 15 youths during FY93.
Significant Budget Changes
No significant budget changes.
82
Expenditures
MAYOR'S APPROVED
I Performance Indicators
F.Y. F.Y. F.Y. F.Y.
1990 1991 1992 1993
ACTUAL ACTUAL ESTIMATED PROJECTED
83
F.Y. 1990
F.Y. 1991
F.Y. 1992 BUDGET
F.Y. 1993
ACTUAL
ACTUAL
BUDGET F.Y. 1993
BUDGET
Personnel
$ 570
$ 1,321
$ 1,100 $1,100
$1,100
Fringe Benefits
56
142
187 190
190
Travel Expenses
0
0
0 0
0
Facilities
2,121
2,423
3,100 2,700
2,700
Supplies
1,566
875
1,600 1,010
1,010
Egmpment
2,000
27
0 0
0
Other Support
642
2,850
4,000 3,000
3,000
Capital Outlay
2,210
0
0 0
0
TOTAL
19
11638
9,98 $ 8.
$ 8.000
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
I Performance Indicators
F.Y. F.Y. F.Y. F.Y.
1990 1991 1992 1993
ACTUAL ACTUAL ESTIMATED PROJECTED
83
DRAM BUDGET SUMMARY
Program Child Care AssistaT 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 or train
for employment or who are seeking 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 1992 -1993
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 govern-
ments which have made new child care options available to Kodiak families. The development and
growth of these programs has resulted in additional funding for the community.
m
Revenues
State of Alaska Grants
Total Revenues
Expenditures
Day Care - State
Day Care - At Risk
Day Care - TCCB
Total Expenditures
F.Y. 1990
ACTUAL
$181.5
181572
$ 181,744
0
— 0
jj81 744
F.Y. 1991
ACTUAL
$211.1
IZL1
$ 193,989
0
�
$193,98 9
MAYOR'S
F.Y. 1992 BUDGET
BUDGET F.Y. 1993
$264.75 21 1
JM8
$193,863 $160,863
50,400 50,400
20.000 6.900
264 263 218163
APPROVED
F.Y. 1993
BUDGET
21 1
218163
$ 160,863
50,400
6.900
218163
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Program Coordinator
0
.5
.5
Performance Indicators
F.Y.
F.Y.
F.Y.
F.Y.
1990
1991
1992
1993
ACTUAL
ACTUAL
ESTIMATED PROJECTED
DCAP
137 children
131 children
116 children
116 children
86 families
88 families
75 families
75 families
TCCB
n/a
8 children
7 children
5 children
6 families
6 families
5 families
ARA
n/a
n/a
33 children
88 children
17 families
17 families
Block Grant
n/a
n/a
n/a
15 children
10 families
All Programs
137 children
139 children
156 children
171 children
86 families
94 families
98 families
108 families
85
PROGRAM BUDGET SUMMARY
i
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 the well being of the borough's citizenry including disposal, retention for pub-
lic purposes, and land exchanges.
Objectives for 1992 -1993
Receive patent to a block of borough selected lands in the Kupreanof Peninsula area. This
block is composed of 2000 acres of land.
Perform a capability study of borough lands adjacent to town leading to a management plan for
the area.
To prepare for land sale # 12, by offering for public disposal a wide variety of quality land
around the island for home building, recreation, etc.
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.
Revenues
Annual Use Permit Fee
Fee - Road & Utilities
Interest Earnings
Gravel Sales
Principal Payments
Interest Payments
Fees & Penalties
Reimbursement - Title Search
Reimbursements - Attorney Fees
Other
Land Leases
Total Revenues
Other Financing Sources
Use of Fund Balance
Total Revenues and Other Financing Sources
Expenditures
Personnel Services
Employee Benefits
Contracted Services
Support
Capital Outlay
Total Expenditures
Other Financing Sources
Transfers out
General Fund
Capital Projects Borough
Capital Projects State
MaJor Maintenance School
Solid Waste Disposal
Total Other
Financing Uses
Total Expenditures and
Other Financing Uses
$ 378,567 $ 1,341,039 $ 683,490 $ 1,183,170 $1,278,810
Personnel
Number of Employees
MAYOR'S
APPROVED
F.Y. 1990
F.Y. 1991
F.Y. 1992
BUDGET
F.Y. 1993
ACTUAL
ACTUAL
BUDGET
F.Y. 1993
BUDGET
$ 10,000
$ 0
$ 0
S 0
S 0
100
0
0
0
0
148,130
140,834
100,000
100,000
100,000
55,358
131,813
40,000
95,000
95,000
224,141
454,040
230,000
300,000
300,000
143,931
124,599
140,000
150,000
150,000
200
0
0
400
400
0
786
0
700
700
0
2,094
0
6,000
6,000
(19,166)
0
0
0
0
0
0
0
Q
562,694
854,166
510,000
652,100
652,100
0
0
173,490
531,070
626,710
$ 562,694
$ 854,166
$683,490
S 1,183,170
$ 1,278,810
$ 0
$ 0
$ 0
S 71,595
S 71,595
0
0
0
25,150
25,150
19,556
10,979
157,320
0
0
40,426
27,950
44,500
62,890
62,890
4,795
64,777
39,309
201,820
159,635
159,635
68,790
73,230
81,680
23,535
23,535
185,000
728,500
0
0
95,640
0
0
400,000
0
0
0
60,000
500,000
0
1,000,000
1,000,000
313,790
1,301,730
481.670
1,023,535
1,119,175
$ 378,567 $ 1,341,039 $ 683,490 $ 1,183,170 $1,278,810
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Resource Manager
0
0
1
Performance Indicators
F.Y. F.Y.
F.Y.
F.Y.
1990 1991
1992
1993
ACTUAL ACTUAL
ESTIMATED
PROJECTED
87
PROGRAM BUDGET SUMMARY
Program Building and Grounds Funds
Program Description
The operation and maintenance of borough parks as well as other public grounds. Specifically,
this includes garbage pickup, snow removal, and parks maintenance.
Goal
To maintain borough -owned or operated parks and other improvements or facilities to an
acceptable level.
Objectives for 1992 -1993
Contract with Threshold Services, Inc. for garbage pick -up in and around borough parks.
Contract for snow removal for the bike path.
Contract with Womens Bay community council and Chiniak community council for mainte-
nance of borough parks in Chiniak and Womens Bay.
Significant Budget Changes
No significant budget changes.
;r,
89
MAYOR'S
APPROVED
F.Y. 1990
F.Y. 1991
F.Y. 1992
BUDGET
F.Y. 1993
ACTUAL
ACTUAL
BUDGET
F.Y. 1993
BUDGET
Revenues
Interest Earnings
$ 15,357
$ 24,618
S 15,000
$16,000
$ 16,000
Rents & Royalties
K.I.B.
110,040
116,530
110,020
110,020
110,020
City of Kodiak
46 ,740
46,740
46,740
46,740
46,740
K.I.B,S.D.
77,880
71,390
77,880
77,880
77,880
KMXT Public Rent
25,788
25,788
21,960
21,960
21,960
Borough Building Annex
3,156
2,105
2,830
3,160
3,160
Apartment Rent for KANA
4,790
2,400
3,160
4,790
4,790
C & RA
2,832
2,832
4,790
2,830
2,830
Mental Health
6,240
6,240
6,240
6,240
6,240
Use of Fund Balance
0
0
106,455
114,000
114,000
Transfers in General Fund KIB
450, 000
460,004
400,000
200,000
200,000
Total Revenues
17L2,823
13L8
$795,07 5
603 620
603 620
Expenditures
Borough Building
$ 248,967
$ 245,311
$ 332,575
$ 274,000
$ 274,000
KIB Apartments
18,811
9,429
32,500
30,500
30,500
School Buildings
315, 408
340,973
400,000
285,120
285,120
Refuse Collectpion & Disposal
15,015
19,858
16,000
0
0
Parks - Operation & Mamtenance
19,199
14,458
14,000
14,000
14,000
Total Expenditures
$617.400
jfi30 029
IIE5 075
160 620
IfiO 620
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Performance Indicators
F.Y.
F.Y.
F.Y.
F.Y.
1990
1991
1992
1993
ACTUAL
ACTUAL
ESTIMATED PROJECTED
89
PROGRAM BUDGET DETAIL
Program Building & Ground Fund - Borough Building
Program Description
The borough building provides administrative office space for a wide variety of municipal gov-
ernment functions, state agencies and other non - profit organizations.
Goal
To provide efficient, cost - effective space for public service functions.
Objectives for 1992 -1993
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.
.l
MAYOR'S APPROVED
II Performance Indicators
F.Y. F.Y. F.Y. F.Y.
1990 1991 1992 1993
ACTUAL ACTUAL ESTIMATED PROJECTED
91
F.Y. 1990
F.Y. 1991
F.Y. 1992 BUDGET
F.Y. 1993
ACTUAL
ACTUAL
BUDGET F.Y. 1993
BUDGET
Expenditures
Personnel Services
$ 16,264
S 2,784
S 0 S 5,000
S 5,000
Fringe Benefits
58
70
0 0
0
Contracted Services
0
12,730
12,000 0
0
Support Goods &Services
205,766
217,000
243,575 234,000
234,000
Capital Outlay
26,879
12,727
77,000 35,000
35,000
Total Expenditures
U4&967
$245,31 1
33 575 4211-0-0-0
1214
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Part-time Dayman
II Performance Indicators
F.Y. F.Y. F.Y. F.Y.
1990 1991 1992 1993
ACTUAL ACTUAL ESTIMATED PROJECTED
91
PROGRAM BUDGET DETAIL
Program Building & Ground Fund - KI.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 1992 -1993
Identify a major repair project for complete renovation of the facility.
Significant Budget Changes
No significant budget changes.
92
Expenditures
Personnel Services
Support Goods and Services
Total Expenditures
F.Y. 1990
ACTUAL
$ 530
18.281
18 811
F.Y. 1991
ACTUAL
S 396
9.033
9 429
MAYOR'S
F.Y. 1992 BUDGET
BUDGET F.Y. 1993
$ 5,000 $ 3,000
27 27
32 500 30 500
APPROVED
F.Y. 1993
BUDGET
S 3,000
2_ 7.500
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Performance Indicators
F.Y.
F.Y.
F.Y.
F.Y.
1990
1991
1992
1993
ACTUAL
ACTUAL
ESTIMATED PROJECTED
93
PROGRAM BUDGET DETAIL
Program Borough & Grounds Fund - School Buildings
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 1992 -1993
To have all school buildings owned by the borough fully insured for the fiscal year 1990 - 1991.
Significant Budget Changes
No significant budget changes.
94
Expenditures
Contracted Services
Insurance and Bonding
Snow removal and sanding
Total Expenditures
F.Y. 1990
ACTUAL
$ 4,500
310,908
0
$ 315,408
F.Y. 1991
ACTUAL
$ 0
340,973
0
$ 340,973
MAYOR'S
F.Y. 1992 BUDGET
BUDGET F.Y. 1993
$ 0 $ 0
400,000 276,000
_ 0 91
$ 400 S 285,120
APPROVED
F.Y. 1993
BUDGET
S 0
276,000
9,120
$285,120
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Performance Indicators
F.Y.
F.Y.
F.Y.
F.Y.
1990
1991
1992
1993
ACTUAL
ACTUAL
ESTIMATED PROJECTED
95
PROGRAM BUDGET DETAIL
Program Building & Grounds Fund - Parks \Operation & Maintenance
Program Description
The Kodiak Island Borough parks and recreation program has a dual function. One is to pro-
vide 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 rec-
reational needs of the borough's residents.
Objectives for 1992 -1993
Maintain the quality of existing parks to 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.
a
Expenditures
Personnel Services
Fringe Benefits
Contracted Services
Support Goods and Services
Total Expenditures
F.Y. 1990
ACTUAL
$ 1,796
41
2,110
15,252
J 19,1
F.Y. 1991
ACTUAL
$ 6,338
101
6,368
1.651
14 458
MAYOR'S
F.Y. 1992 BUDGET
BUDGET F.Y. 1993
$ 4,000 $ 4,000
0 0
5,000 5,000
x,000 5000
14000 114
APPROVED
F.Y. 1993
BUDGET
$ 4,000
0
5,000
5,000
$14 000
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Performance Indicators
F.Y.
F.Y.
F.Y.
F.Y.
1990
1991
1992
1993
ACTUAL
ACTUAL
ESTIMATED PROJECTED
97
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 balance of Alaska's coast, with full opportunity for coastal residents to
take part in planning decisions made.
Financial and technical support from the RCMP has provided the borough with the opportunity
to develop and implant a local costal management program. On a annual basis the borough sub-
mits a funding proposal to the ACMP for funding in order to fund routine of the Kodiak Island
Borough coastal management project and selected special projects.
Goal
To move towards obtaining a U. S. Army Corps of Engineers "general permit" allowing the bor-
ough to issue building permits and allow activities to occur on low value wetlands.
Objectives for 1992 -1993
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.
98
MAYOR'S APPROVED
II Performance Indicators
F.Y.
1990
ACTUAL
F.Y. F.Y. F.Y.
1991 1992 1993
ACTUAL ESTIMATED PROJECTED
..
F.Y. 1990
F.Y. 1991
F.Y. 1992 BUDGET
F.Y. 1993
ACTUAL
ACTUAL
BUDGET F.Y. 1993
BUDGET
Revenues
State of Alaska Grants
$11,11 6
69 216
$ 26.000 42
$ 42, 200
Total Revenues
11 116
69 216
$26,
$ 42 , 200
Expenditures
Payroll
$ 2,631
$17,805
$ 25,000 $ 20,000
$ 20,000
Contracted Services
7,953
48,532
0 21,000
21,000
Support Services
532
2.879
1.000 1,200
1.200
Total Expenditures
$ 11,116
$ 69,216
$26,000 $ 42,200
$ 42,200
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
II Performance Indicators
F.Y.
1990
ACTUAL
F.Y. F.Y. F.Y.
1991 1992 1993
ACTUAL ESTIMATED PROJECTED
..
PROGRAM BUDGET SUMMARY
Program Womens Bay Road Service District
Program Description
Women 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, ice and snow free, well drained, roads.
Objectives for 1992 -1993
Install two street lights, one at Rezanof and South Russian Creek and one at Rezanof and
Sargent Creek.
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.
MI
MAYOR'S APPROVED
Total Revenues and Other Financing Sources 93 554 $ 102,515 108 890 101 150 101 150
Expenditures
F.Y. 1990
F.Y. 1991
F.Y. 1992
BUDGET
F.Y. 1993
Personal Services
ACTUAL
ACTUAL
BUDGET
F.Y. 1992
BUDGET
Revenues
16,770
0
0
0
0
Property Taxes
$ 37,598
$ 66,755
S 65,150
$ 65,150
S 65,150
Annual Use Permits
20 ,000
20,000
20,000
20,000
20,000
State Disaster Relief
0
0
7,740
0
0
State Shared Revenue
15,956
15,760
16
16.000
16,000
Total Revenue
73,554
102.51
108
101
101
Other Financing Uses
Transfers In
0
10,000
10.000
0
0
Womens Bay Fire Dept.
20,000
Total Other Financing Uses
20,000
0
0
0
0
Total Revenues and Other Financing Sources 93 554 $ 102,515 108 890 101 150 101 150
Expenditures
Personal Services
$ 359
$ 136
S 500
S 500
$ 500
Professional Services.
16,770
0
0
0
0
Snow Removal
22,322
34,099
35,000
35,000
35,000
Repairs and Maintenance.
10,140
0
22,740
15,000
15,000
Grading and Ditching
29,454
19,506
30,000
30,000
30,000
Support Goods and Services
0
64
10,650
20,650
20,650
Total Expenditures
79,04
53.805
98.890
101.1
101,150
Other Financing Uses
Transfers Out
0
10,000
10.000
0
0
Women Bay Fire Department
Total Other
Financing Uses
0
10,000
10,000
0
0
Total Expenditures and Other Financing Uses
$79,04 5
63 805
5 108 890
101150
101 150
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Performance Indicators
F.Y.
F.Y.
F.Y.
F.Y.
1990
1991
1992
1993
ACTUAL
ACTUAL
ESTIMATED PROJECTED
101
DEBT SERVICE FUNDS
L ,
SCHEDULE OF GENERAL OBLIGATION BOND INDEBTNESS
PRINCIPAL AND INTEREST REQUIREMENTS
FISCAL YEAR 1993
1. General Obligation
School Series 1989
2. General Obligation
School Series 1991
OUTSTANDING
BALANCE
JUNE 30,1992
$ 8,105,000
4.090000
$12195
FY 1993 REQUIREMENTS
PRINCIPAL INTEREST
TOTAL
$ 680,000 $ 529,666
$ 1,209,666
1045
1.099.590
1725 000 584256
X09 2,_56
115
CAPITAL PROJECTS FUNDS
PROGRAM BUDGET SUMMARY
Program Capital Projects - Borough Various, School Bonds, and State Grants
Program Description
Capital Projects - Borough Various is used to account for capital improvements to various borough facilities and uti-
lities 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 perform-
ance and clear and accurate communications.
Objectives for 1991 -1992
To administer professional and construction contracts in a manner consistent with the appropriate legal require-
ments, borough policies and department needs for each project.
Significant Budget Changes
121
Ending Fund Balance
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122
FY 1992
Completed
FY 1993
Total Project
Budget
Projects
Additions
Cost
Fund 410
Beginning Fund Balance
Interest Earnings
$ 387,810
$ 0
$ 15,800
$ 403,610
Manville Settlement
377,410
377,410
0
0
Natives of Kodiak
6,050
0
0
6,050
CTA & MAPCO
920,000
0
(295,173)
624,827
US Navy
829,068
0
0
829,068
Natives of Kodiak
115,000
0
0
115,000
DOE /Peterson Elementary
0
0
3,740,690
3,740,690
Operating Transfers In
General Fund
222,000
200,000
20,000
42,000
Land Sales
833,220
0
95,640
928,860
Debt Service
2,060,230
35,000
459,360
2,484,590
Capital Projects- School Bonds
430,000
430,000
0
0
Major Maintenance School
300,000
251,266
75,000
123,734
Hospital
135,000
135,000
0
0
Total Revenues
6,615,788
1,428,676
4,111,317
9,298,429
Projects
Hospital Exterior
123,810
0
0
123,810
Auditorium - Work of Art
33,090
0
0
33,090
Smokey's Clean Up
42,000
0
0
42,000
Fish Meal Program
35,000
35,000
0
0
Asbestos Removal
75,000
0
0
75,000
School Pedestrian Project
92,000
92,000
0
0
Chiniak Subdivision Improvement
389,770
0
0
389,770
King Crab RFP
78,000
0
0
78,000
School Site Acquisition
262,000
262,000
0
0
Drainage Plans Air Photo
31,050
0
0
31,050
Dumpsters Pads
44,500
0
0
44,500
Parks Expansion
40,000
40,000
0
0
New Computer Acquisition
540,500
0
100,800
641,300
Hospital Oil Spill
150,000
0
0
150,000
New Parks
40,000
0
0
40,000
Smokey's Dump Fence /Cleanup
70,000
0
0
70,000
East Elementary Siding
50,000
0
(10,000)
40,000
East Elementary Lighting
30,000
0
0
30,000
East Elementary Storm Drain
20,000
0
0
20,000
Junior High School Stair Repair
4,707
4,707
0
0
Main Elementary Sidewalk Repair
3,567
3,567
0
0
Ouzinkie School Roof Repair
95,000
0
0
95,000
Port Lions School Snow Porch
30,000
0
0
30,000
Port Lions School Exterior Painting
25,000
0
5,000
30,000
KIBSD Business Office Exterior Painting
15,000
0
0
15,000
Borough Building Exterior Painting
60,000
0
0
60,000
Old Harbor School Repair
525,000
525,000
0
0
High School Alteration
434,000
434,000
0
0
Hospital Hot Water Tank
110,000
0
110,000
110,000
Hospital Laundry Slab
10,040
10,040
0
0
High School Roof Maintenance
30,000
0
0
30,000
Main Elementary Roof Design
1,000,000
0
(375,173)
624,827
Chiniak School Water System
20,000
0
0
20,000
Underground Storage Tanks
22,362
22,362
0
0
Ouzinkie School Painting
30,000
0
0
30,000
High School Alteration Phase II
820,000
0
0
820,000
KIB Apartments Fire Code Upgrade
70,000
0
0
70,000
Larsen Bay School Aij Unit
75,000
0
(10,000)
65,000
Selief Lane Drainage
35,000
0
0
35,000
High School Phase III
110,324
0
500,000
610,324
US Navy Training /Construction
925,000
0
0
925,000
US Navy Training /Review
19,068
0
0
19,068
93 Parks Project
0
0
40,000
40,000
Peterson Elementary
0
0
3,740,690
3,740,690
Street Signs
0
0
20,000
20,000
Wastewater Treatment Plant Design
0
0
100,000
100,000
Total Expenditures
$6,615,788
$1,428,676
$4,111,317
$9,298,429
Ending Fund Balance
I"
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122
PREVIOUS YEAR
EXPENDITURES
$ 0
485,676
0
4,232
420,000
6,268
0
0
22,000
833,220
2,025,230
0
48,734
0
3.845.360
0
9,000
30,805
0
63,471
0
244,132
49,786
0
20,412
10,118
0
539,518
85,260
15,799
858
828
22,590
0
0
0
5,908
6,119
395
341
1,058
0
0
6,191
0
4,970
56,536
0
0
602
88,566
0
4,461
0
11
0
9,192
0
0
0
0
1.276.927
52,568,433
BUDGETED
FY 1993
$2,568,433
60,000
0
1,818
822,000
115,000
3,740,690
0
20,000
95,640
459,360
75,000
0
5,595,135
123,810
4,500
11,195
0
11,529
0
145,646
28,214
0
10,638
34,382
0
101,782
64,740
24,201
69,142
39,172
7,410
20,000
0
0
89,092
23,881
29,605
14,659
58,942
0
0
103,809
0
25,030
568,291
20,000
0
29,398
218,811
70,000
60,539
35,000
610,313
925,000
9,876
40,000
3,740,690
20,000
100,000
7,489,297
$ 674,271
BUDGETED
FY 1994
$ 674,271
40,000
0
0
0
0
0
0
0
0
0
0
0
40.000
0
4,500
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
512,623
0
0
0
0
0
0
0
0
0
0
0
0
517.123
S 197,148
123
BUDGETED
FY 1995
$ 197,148
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,500
$ 192,648
BUDGETED
FY 1996
S 192,648
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,500
S 188,148
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Healthcare Facility
Project Title: Hospital - Exterior
Description of Project:
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 123,810
$ 123,810
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
Totals
$ 123,810
$ 123,810
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
124
6
1
1
bb
i
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Education Facilities
Project Title: Auditorium - Work of Art
Description of Project: This project provides for art related activities and purchases of works of art for the schools.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
Land
Site Investigation
Design Services
Construction
$ 33,090
$ 9,000
$ 4,500
$ 4,500
$ 4,500
$ 4,500
$ 4,500
Equipment
Other Services
Contingency
Overhead
Totals
$ 33,090
$9,000
$4,500
$ 4,500
$ 4,500
$ 4,500
$ 4,500
Cost Beyond 5 -Year Program: $1,590
Source of Funding: General Revenue Funding
Operating Budget Effect: None
125
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Landfill
Project Title: Smokey's Clean up
Description of Project: This project provides for crushing and removal of metal from the metals dump and will result in
closeout of the site.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 11,436
$ 241
$ 11,195
Land
Site Investigation
Design Services
Construction
28,195
2 8, 19 5
Equipment
Other Services
2,369
2,369
Contingency
Overhead
Totals
$ 42,000
$ 30,805
$ 11,195
Cost Beyond 5 -Year Program: Undetermined
Source of Funding: General Revenue Funding
Operating Budget Effect: None
I
n
I�
i
Ift
126
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Educational Facilities
Project Title: Asbestos Removal Program
Description of Project: This project provides for abatement of asbestos containing materials within the schools and will
provide an update to the AHERA Management Plans.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 8,440
$ 7,178
$ 1,262
Land
Site Investigation
Design Services
Construction
36,668
36
Equipment
Other Services
24,892
19,625
5,267
Contingency
5,000
5 , 000
Overhead
Totals
$ 75,000
$ 63,471
$ 11,529
Cost Beyond 5 -Year Program: The AHERA Management Plans requires updates every 3 years
Source of Funding- General Revenue Funding
Operating Budget Effect: On -going updates to the Management Plans cost an estimated $1500 annually.
127
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Road
Project Title: Chiniak Subdivision Improvement
Description of Project: This project provides for improvement on borough -owned land in the Chiniak area.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 7,200
$ 7,104
$ 96
Land
Site Investigation
Design Services
Construction
238,000
237,028
972
Equipment
Other Services
Contingency
144,570
144,578
Overhead
Totals
$ 389,770
$ 244,132
$ 145,638
Cost Beyond 5-Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
0
n
f�
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Economic Development
Project Title: King Crab - RFP
Description of Project: A three Year study to determine the optimal habitat requirements of juvenile king crab by utiliz-
ing data gathered at Trident Basin, Womens Bay and Anton Larsen Bay.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994-95
1995 -96
1996 -97
Administration
$ 78,000
$ 49,786
$ 28,214
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
Totals
$ 78,000
$ 49,786
$ 28,214
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
129
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Economic Development
Project Title: Drainage Plan Air Photo
Description of Project: To complete air photo coverage of the Kodiak urban area and Womens Bay to allow for the iden-
tification of wetlands and the development of a drainage plan.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
Land
Site Investigation
Design Services
Construction
$ 31,050
$ 20,412
$ 10,638
Equipment
Other Services
Contingency
Overhead
Totals
$ 31,050
$ 20,412
$ 10,638
Cost Beyond 5 -Year Program: None
Source of Funding. General Revenue Funding
Operating Budget Effect: None
130
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category. Roads and Grounds
Project Title: Dumpster Pads
Description of Project: This project provides for improvements in dumpster sites throughout the community including
establishment of new dumpster areas.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 6,000
$ 3,123
$ 2,877
Land
Site Investigation
Design Services
Construction
33,500
6,995
26,505
Equipment
Other Services
Contingency
5,000
5 , 000
Overhead
Totals
$ 44,500
$ 10,118
$ 34,382
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1 131
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Municipal Facilities
Project Title: New Computer Acquisition
Description of Project: Replace old antiquated central host computer system with a new state -of- the -art computer sys-
tem.
Upgrade IBM AS /400 host computer system from Model B45 to Model E45.
Purchase an IBM 9394 control unit for the mental health center.
Purchase "New World Software" called Position Control and Budgeting for finance department.
Purchase appraisal software package and a local area network for the assessing department.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
Land
Site Investigation
Design Services
Construction
$ 15,000
$ 12,194
$ 2,806
Equipment
626,300
527,324
98,976
Other Services
Contingency
Overhead
Totals
$641,300
$ 539,518
$ 101,782
Cost Beyond 5 -Year Program: None
Source of Funding. General Revenue Funding
Operating Budget Effect: None
02
I
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Healthcare
Project Title: Hospital Oil Spill
Description of Project: This project remediates the hospital fuel tank site due to overs Wage and line failure. It includes
replacement of the underground tank with an above ground double walled tank. This budget will have to be supplem-
ented after the remediation work is identified.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 5,000
$ 4,295
$ 705
Land
Site Investigation
Design Services
75,000
72,739
2,261
Construction
62,300
4, 893
57,407
Equipment
Other Services
2,700
2 , 7 00
Contingency
5,000
633
4,367
Overhead
Totals
$ 150,000
$ 85,260
$ 64,740
Cost Beyond 5 -Year Program: Monitoring costs not determined.
Source of Funding: General Revenue Funding
Operating Budget Effect: None
133
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Recreation Facilities
Project Tide: New Parks
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.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 2,000
$ 1,015
$ 985
Land
Site Investigation
Design Services
Construction
35,000
14,784
20,216
Equipment
Other Services
Contingency
3,000
3 , 000
Overhead
Totals
$ 40,000
$ 15,799
$ 24,201
Cost Beyond 5 -Year Program: Coast is estimated at $40,000 annually as part fo 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.
134
J
n
I
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Landfill
Project Title: Smokey's Dump Fence /Cleanup
Description of Project: This project would provide a gated chain link fence around the existing dry dump. This is
?or funded from
required to allow insurance coverage of the salvage operation. $20,000 of this project will be the Selief
Lane extension.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 3,000
$ 744
$ 2,256
Land
Site Investigation
Design Services
Construction
60,000
114
59,886
Equipment
Other Services
4,000
4,000
Contingency
3,000
3 , 000
Overhead
Totals
$ 70,000
$ 858
$ 69,142
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding, State Grants
Operating Budget Effect: For the first two years costs of maintenance will be minimal and will average $500 - $1,000
annually thereafter.
05
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Educational Facilities
Project Title: East Elementary School Siding Repair \Paint
Description of Project: This project repairs some damaged siding on the oldest section of the school and paints the exte-
rior of the gym addition and old school section.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 3,000
$ 818
$ 2,182
Land
Site Investigation
Design Services
2,000
10
1,990
Construction
30,000
30,000
Equipment
Other Services
Contingency
5,000
5,000
Overhead
Totals
$ 40,000
$ 828
$ 39,172
Cost Beyond 5 -Year Program: This is a recurring maintenance item that will be required every 5 -7 years.
Source of Funding: General Revenue Funding
Operating Budget Effect: None
136
1
I
k
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Educational Facilities
Project Title: East Elementary Lighting
Description of Project: This project would provide for area lighting around the playground and ball field perimeter.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
199495
1995 -96
1996 -97
Administration
$ 2,000
$ 851
$ 1,149
Land
Site Investigation
Design Services
5,000
2,526
2,474
Construction
18,000
18,000
Equipment
Other Services
Contingency
5,000
1, 213
3,787
Overhead
Totals
$ 30,000
$ 22,590
$ 7,410
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: Operational and maintenance costs are estimated at $600 - $1,200 annually.
137
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Educational Facilities
Project Title: East Elementary Storm Drain Repair
Description of Project: This project would repair the dry well installation adjacent to the ball field and would extend a
culvert to daylight beyond the bah field. The dry well culvert was never extended when the ball field was constructed and
damage is occurring to the field and fencing.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 2,000
$ 2,000
Land
Site Investigation
Design Services
Construction
15,000
15,000
Equipment
Other Services
Contingency
3,000
3 , 000
Overhead
Totals
$ 20,000
$ 20,000
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
0
1
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Educational Facilities
Project Title: Ouzinkie School Roof Repair
Description of Pro]ject: This project would replace the oldest section of roof on the Ouzinkie school. The roof is in very
has been this
poor condition and has lost watertight integrity. No maintenance performed on roof.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 1,500
$ 395
$ 1,105
Land
Site Investigation
Design Services
8,000
5,040
2,960
Construction
80,000
80,000
Equipment
Other Services
500
473
27
Contingency
5,000
5 , 000
Overhead
Totals
$ 95,000
$ 5,908
$ 89,092
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
139
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Educational Facilities
Project Title: Port Lions School Shop Snow Porch
Description of Project: This project would construct a covered entry to the shop for Port Lions School. This will alleviate
the concern for snow sliding off the roof onto people.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 2,000
$ 695
$ 1,305
Land
Site Investigation
Design Services
5,000
5 , 000
Construction
20,000
13 5
19,865
Equipment
Other Services
Contingency
3,000
289
2,711
Overhead
Totals
$ 30,000
$ 6,119
$ 23,881
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: Operational and maintenance costs will show a minimal increase.
140
1
I
AA
I
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Educational Facilities
Project Title: Port Lions School Exterior Paint
Description of Project: This project would paint the exterior of Port Lions School. The paint utilized in the new con-
struction did not penetrate the wood and has dried out. The wood requires preservation or it will not repel water.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994-95
1995 -96
1996 -97
Administration
$ 2,000
$ 395
$ 1,605
Land
Site Investigation
Design Services
Construction
25,000
25,000
Equipment
Other Services
Contingency
3,000
3,000
Overhead
Totals
$ 30,000
$395
$ 29,605
Cost Beyond 5 -Year Program: This is a recurring maintenance item that will require accomplishment every 5 - 7 years.
Source of Funding: General Revenue Funding
Operating Budget Effect: None
141
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Educational Facilities
Project Title: KIBSD Business Office Exterior Paint
Description of Project: This project would paint the exterior of the business office building. The existing paint is flaking
and peeling and efflorescence of the underlying block wall is occurring.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 1,000
$ 341
$ 659
Land
Site Investigaiton
Design Services
Construction
12,000
12,000
Equipment
Other Services
Contingency
2,000
2 , 000
Overhead
Totals
$ 15,000
$ 341
$ 14,659
Cost Beyond 5 -Year Program: This is a recurring maintenance item that will require accomplishment every 5 - 7 years.
Source of Funding- General Revenue Funding
Operating Budget Effect: None
1
1
142
t
I
I�
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category. Municipal Facilities
Project Title: Borough Building Exterior Paint
Description of Project: This project would seal and paint the borough building exterior. The wood is unprotected on the
south side of the building allowing water to penetrate.
Schedule of Project Cost:
Estimated
Total Cost
Prior Year
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 2,000
$ 1,048
$ 952
Land
Site Investigation
Design Services
3,000
10
2,990
Construction
50,000
50,000
Equipment
Other Services
Contingency
5,000
5 , 000
Overhead
Totals
$ 60,000
$ 1,058
$ 58,942
Cost Beyond 5 -Year Program: This is a recurring maintenance item that will require accomplishment every 5 - 7 years.
Source of Funding: General Revenue Funding
Operating Budget Effect: None
143
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Healthcare Facility
Project Title: Hospital Hot Water Tank
Description of Project: This pro'ect will replace the condemned hot water tank at the hospital. It will also remove an
obsolete boiler, repipe the autoc�ave and install one new 40 KW electric steam generator. Asbestos abatement will be
required where it is incidental to the work.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 2,000
$ 720
$ 1,280
Land
Site Investigation
Design Services
9,000
5,471
3,529
Construction
95,000
95,000
Equipment
Other Services
Contingency
4,000
4,000
Overhead
Totals
$ 110,000
$ 6,191
$ 103,809
Cost Beyond 5 -Year Program: None
Source of Funding. General Revenue Funding
Operating Budget Effect: None
IC!!
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Educational Facilities
Project Title: Kodiak High School Roof Maintenance
Description of Project: This project would provide maintenance of the roof on the high school facility above the corridor
between the swimming pool and auditorium. There are numerous leaks along this portion to the building due to roof
drain leaks and flashings that need to be sealed.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 2,000
$ 223
$ 1,777
Land
Site Investigation
Design Services
Construction
25,000
4, 747
20,253
Equipment
Other Services
3,000
3,000
Contingency
Overhead
Totals
$ 30,000
$ 4,970
$ 25,030
Cost Beyond 5 -Year Program: None
Source of Funding. General Revenue Funding
Operating Budget Effect: None
145
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Educational Facilities
Project Title: Main Elementary School Roof Repair
Description of Project: This project would repair the Main Elementary School roof.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 20,000
$ 16,864
$ 3,136
Land
Site Investigation
Design Services
75,104
27,387
47,717
Construction
504,851
504,851
Equipment
Other Services
12,000
12,000
Contingency
12,872
285
12,587
Overhead
Totals
$ 624,827
$ 56,536
$ 568,291
Cost Beyond 5 -Year Program: None
Source of Funding. General Revenue Funding
Operating Budget Effect: None
146
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Educational Facilities
Project Title: Chiniak School Water System
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.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 2,000
$ 2,000
Land
Site Investigation
Design Services
15,000
15,000
Construction
Equipment
Other Services
Contingency
3,000
3,000
Overhead
Totals
$ 20,000
$ 20,000
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
147
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Educational Facilities
Project Title: Ouzinkie School Painting
Description of Project: This project would paint the exterior of the Ouzinkie School.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 2,000
$ 602
$ 1,398
Land
Site Investigation
Design Services
Construction
25,000
2 5 , 000
Equipment
Other Services
Contingency
3,000
3 , 000
Overhead
Totals
$ 30,000
$ 602
$ 29,398
Cost Beyond 5 -Year Program: This is a recurring maintenance item that is required every 5 - 7 years.
Source of Funding: General Revenue Funding
Operating Budget Effect: None
148
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category. Educational Facilities
Project Title: Kodiak High School Alteration Phase H
Description of Project: During this project, the existing weight room will be remodeled into a new home economics
space. The existing home economics space will be remodeled into three classrooms.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994-95
1995 -96
1996 -97
Administration
$ 15,000
$ 3,377
$ 10,000
$ 1,623
Land
Site Investigation
Design Services
85,000
61,189
23,811
Construction
650,000
185,000
465,000
Equipment
24,000
24,000
Other Services
Contingency
46,000
46,000
Overhead
Totals
$ 820,000
$ 88,566
$ 218,811
$ 512,623
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
149
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Municipal Facilities
Project Title: KIB Apartments Fire Code Upgrade
Description of Project: This project will correct building deficiencies identified as uniform fire code violations by the
local fire inspection authorities. It includes design installation of new baseboard heating and installation of hand wired
smoke detectors
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 3,000
$ 3,000
Land
Site Investigation
Design Services
Construction
65,000
6 5, 0 00
Equipment
Other Services
Contingency
2,000
2 , 000
Overhead
Totals
$ 70,000
$ 70,000
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 detec-
tors. New base board heat may offset electricity cost with more efficient fuel usage.
150
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category. Education Facilities
Project Title: Larsen Bay School Air Handling Unit (AHU)
Description of Project: This project will install a new make -up AHU in Larsen Bay School to equalize static pressures in
the school.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 3,000
$ 1,067
$ 1,933
Land
Site Investigation
Design Services
7,000
3,394
3,606
Construction
50,000
50,000
Equipment
Other Services
Contingency
5,000
5,000
Overhead
Totals
$ 75,000
$ 4,461
$ 60,539
Cost Beyond 5 -Year Program: None
Source of Funding. General Revenue Funding
Operating Budget Effect: Increased operations and maintinance costs due to power usage and preventative maintenance
requirements. Estimate $500 - 800 annually.
1 151
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Utilities
Project Title: Selief Lane Drainage
Description of Project: This project provides funding to the City of Kodiak (COK) for design and construction to allevi-
ate a drainage along Selief Lane.
problem
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
Land
Site Investigation
Design Services
$ 5,000
$ 5
Construction
30,000
30,000
Equipment
Other Services
Contingency
Overhead
Totals
$ 35,000
$ 35,000
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
152
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Educational Facilities
Project Title: Kodiak High School Alteration - Phase III
Description of Project: This project will result in creation of two classrooms in the high school facility.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 30,000
$ 11
$ 29,989
Land
Site Investigation
Design Services
60,000
60,000
Construction
450,000
450,000
Equipment
Other Services
Contingency
70,324
70,324
Overhead
Totals
$ 610,324
$ 11
$ 610,313
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
153
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category. Utilities
Project Tide: U.S. Navy Seals Cold Weather Training Facility Water & Sanitary Project
Description of Project: This project will construct anew 'z' force main sewer line and repair by replacing the water line
servicing federally -owned facilities at Spruce Cape. It install lines for future
will also subdivision of the Natives of Kodiak
Island in the area.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 65,000
$ 65,000
Land
Site Investigation
Design Services
Construction
810,000
810,000
Equipment
Other Services
Contingency
50,000
Overhead
50,000
Totals
$ 925,000
1 $925,000 1
1
Cost Beyond 5 -Year Program: None
Source of Funding: Federal Funding, Natives of Kodiak
Operating Budget Effect: None. Service district utilities are run as an enterprise fund.
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category. Utilities
Project Title: U.S. Navy Seals Utility Design Review
Description of Project: This project provides review and bidding services for new sewer and water utilities to the pro-
posed U.S. Navy Seal Cold Weather Training Facility
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 19,068
$ 9,192
$ 9,876
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
Overhead
Totals
$ 19,068
$ 9,192
$ 9,876
Cost Beyond 5 -Year Program: Monitoring costs not determined.
Source of Funding: General Revenue Funding
Operating Budget Effect: None
155
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Recreation
Project Tide: Parks Improvements - 1993
Description of Project: This project will provide for various capital improvements in borough parks.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 5,000
$ 5,000
Land
Site Investigation
Design Services
20,000
20,000
Construction
15,000
15,000
Equipment
Other Services
Contingency
Overhead
Totals
$ 40,000
$ 40,000
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: Operating and maintenance costs will increase approximately $4,000 per year.
156
CM
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: School Facilities
Project Title: Peterson Elementary School
Description of Project: This project will upgrade Peterson Elementary School.
Schedule of Project
Estimated
Prior Year
Cost:
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 24,640
$ 24,640
Land
Site Investigation
Design Services
465,000
465,000
Construction
2, 930,500
2,930,500
Equipment
Other Services
Contingency
320,550
320,550
Overhead
Totals
$ 3,740,690
$ 3,740,690
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 $509,860 and federal grant for $3,740,690. Total project costs
$4,250,550
157
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Roads
Project Title: Street Signs
Description of Project:
Schedule of Project
Estimated
Prior Year
Cost:
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
Land
Site Investigation
Design Services
$ 20,000
$ 20,000
Construction
Equipment
Other Services
Contingency
Overhead
Totals
$ 20,000
$ 20,000
Cost Beyond 5 -Year Program:
Source of Funding: General Fund
Operating Budget Effect: None
0
C
I
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Public Facility
Project Title: Wastewater Treatment Plant Design
Description of Project:
Schedule of Project
Estimated
Prior Year
Cost:
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
Land
Site Investigation
Design Services
$ 100,000
$ 100,000
Construction
Equipment
Other Services
Contingency
Overhead
Totals
$ 100,000
$ 100,000
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant
Operating Budget Effect: None
k 159
Fund 420
Beginning Fund Balance
Interest Earnings
Proceeds of Long Term Debts
Proceeds of 1986 Bonds
Total Revenues
Projects
Undesignated Projects
Peterson Elementary
Old Harbor Fencing
Port Lions Landscaping
Total Expenditures
Ending Fund Balance
FY 1992
Completed
FY 1993
Total Project
Budget
Projects
Additions
Cost
S 195,400
S 20,000
$ 10,000
S 185,400
349,460
0
0
349.460
S __544,860
$ 10 000
534 860
$ 0
$ 0
S 10,000
$ 10,000
509,860
0
0
509,860
20,000
20,000
0
0
15.000
0
0
15.000
$ 544,860
$--LO ,000
S 10,000
$ 534,860
160
4.
w
V.
1
Previous Years
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
Expenditures
FY 1993
FY 1994
FY 1995
FY 1996
1997
S 0
$ 392,280
(S 50,000)
S 0
$ 0
$ 0
95,400
60,000
50,000
0
0
0
349,460
60,000
0
0
0
0
444,860
60,000
50,000
0
0
0
0
10,000
0
0
0
0
31,708
478,152
0
0
0
0
20,000
0
0
0
0
0
872
14,128
0
0
0
0
52,580
502,280
0
0
0
0
392,280
(S 50,000)
S 0
S 0
0
0
161
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: School Facilities
Project Title: Peterson Elementary School
Description of Project: This project will upgrade Peterson Elementary School.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 50,360
$ 23,825
$ 26,535
Land
Site Investigation
Design Services
90,000
3,384
86,616
Construction
369,500
4,500
365,000
Equipment
Other Services
Contingency
Overhead
Totals
$ 509,860
$ 31,709
$ 478,151
Cost Beyond 5 -Year Program: None
Source of Funding. 1987 bond issue
Operating Budget Effect: Increased maintenance efficiency should result in minimal annual maintenance savuip. This
project combines two funding sources, 1986 bond issue for $509,860 and federal grant for $3,740,690. Total project costs
$4,250,550.
162
L11
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: School Facilities
Project Title: Landscaping Port Lions School
Description of Project: This project will establish a parking area and ballfield at the school site.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
199495
1995 -96
1996 -97
Administration
$ 1,000
$ 872
$ 128
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
14,000
14,000
Overhead
Totals
$ 15,000
$ 872
$ 14,128
Cost Beyond 5 -Year Program: None
Source of Funding: 1986 Bond Issue
Operating Budget Effect: Minimal increase in annual maintenance budget is expected.
163
FY 1992 Completed FY 1993 Total Project
Budget Projects Additions Cost
Fund 430
Beginning Fund Balance
State of Alaska Grants
2/86 -307 Hospital Design
4/90 -856 W & S Monashka Bay
8 -588 Lilly Drive Phase II
5/90 -803 School Pedestrian Access
Salonie Creek Rifle Range
Hospital Equipment
Selief Lane
L.E.P.0
Waste Characterization
Emergency Equipment
Civil Air Patrol
Rural Development Assistance
Hospital Construction
Chiniak Tsunami Center
Solid Waste Site Improvement
Road Improvements
Bayside Expansion
Mental Health Center Housing Improvement
Old Harbor School Structural Repair
Interest Earnings
Operating Transfers In
Land Sale
Capital Projects - KIB
Water Fund
Sewer Fund
Solid Waste
Total Revenues
Projects
Undesignated Projects
Lakeside Subdivision Improvements
Sharatin Road
School Pedestrian Project
Water /Sewer Design Monashka Bay
Hospital - Design & Development
Salonie Creek Rifle Range
Hospital Equipment
Selief Lane
L.E.P.0
Waste Characterization
Emergency Medical Equipment
Civil Air Patrol
Rural Development Assistance
Hospital Construction
Chiniak Tsunami Center
Solid Waste Site
Roads Improvement
Bayside Expansion
Mental Health Center,Housing Improvement
Operating Transfers
Debt Service
Total Expenditures
Ending Fund Balance
$1,000,000
$ 0
$ 0
$1,000,000
100,000
100,000
0
0
923,000
0
0
923,000
34,701
34,701
0
0
120,000
0
(21,818)
98,182
50,000
0
0
50,000
75,000
0
0
75,000
9,300
0
0
9,300
19,306
0
0
19,306 -
5,000
0
0
5,000
60,000
0
50,000
110,000
30,000
0
0
30,000
0
0
3,000,000
3,000,000
0
0
21,000
21,000
0
0
200,000
200,000
0
0
100,000
100,000
0
0
150,000
150,000
0
0
25,000
25,000
0
0
525,000
525,000
311,910
0
0
311,910
400,000
0
21,818
421,818
340,000
0
0
340,000
25,000
0
0
25,000
25,000
0
0
25,000
20,694
0
0
20,694
3,548,911
134,701
4,071,000
7,485,210
0
0
0
0
783,590
0
0
783,590
841,320
0
0
841,320
34,701
34,701
0
0
100,000
100,000
0
0
1,000,000
0
0
1,000,000
520,000
0
0
520,000
50,000
0
0
50,000
75,000
0
0
75,000
9,300
0
0
9,300
40,000
0
0
40,000
5,000
0
0
5,000
60,000
0
50,000
110,000
30,000
0
0
30,000
0
0
3,000,000
3,000,000
0
0
21,000
21,000
0
0
200,000
200,000
0
0
100,000
100,000 _
0
0
150,000
150,000
0
0
25,000
25,000
0
0
525,000
525,000
$3,548,911
S 134,701
$4,071,000
$7,485,210
164
w.
Previous Years
Budgeted
Budgeted
Budgeted
Budgeted
Budgeted
Expenditures
FY 1993
FY 1994
FY 1995
FY 1996
1997
$ 0
$ 320,687
$ 35,685
$ 55,685
$ 55,685
$ 55,685
1,000,000
0
0
0
0
0
0
0
0
0
0
0
809,855
113,145
0
0
0
0
0
0
0
0
0
0
0
98,182
0
0
0
0
10,000
40,000
0
0
0
0
15,000
60,000
0
0
0
0
9,300
0
0
0
0
0
0
19,306
0
0
0
0
1,000
4,000
0
0
0
0
12,000
98,000
0
0
0
0
0
30,000
0
0
0
0
0
3,000,000
0
0
0
0
0
21,000
0
0
0
0
0
200,000
0
0
0
0
0
100,000
0
0
0
0
0
150,000
0
0
0
0
0
25,000
0
0
0
0
0
525,000
0
0
0
0
317,595
30,000
20,000
0
0
0
400,000
21,818
0
0
0
0
340,000
0
0
0
0
0
25,000
0
0
0
0
0
25,000
0
0
0
0
0
20,694
0
0
0
0
0
2,985,444
4,535,451
20,000
0
0
0
0
0
0
0
0
0
522,451
261,139
0
0
0
0
637,422
203,898
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
918,695
81,305
0
0
0
0
500,200
19,800
0
0
0
0
8,938
41,062
0
0
0
0
0
75,000
0
0
0
0
9,592
(292)
0
0
0
0
27,459
12,541
0
0
0
0
0
5,000
0
0
0
0
40,000
70,000
0
0
0
0
0
30,000
0
0
0
0
0
3,000,000
0
0
0
0
0
21,000
0
0
0
0
0
200,000
0
0
0
0
0
100,000
0
0
0
0
0
150,000
0
0
0
0
0
25,000
0
0
0
0
0
525,000
0
0
0
0
2,664,757
4,820,453
0
_ 0
0
0
S 320,681
$ 35,685
S 55,655
S 55,655
S 55,655
S 55 ,555
165
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Roads
Project Title: Lakeside Subdivision (Selief Lane Extension)
Description of Project: This project will build road access to either Island Lake park or Smokey's dump.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 30,000
$ 3,495
$ 26,505
Land
Site Investigation
Design Services
15,000
1,680
13,320
Construction
708,590
517,276
191,314
Equipment
Other Services
Contingency
30,000
30,000
Overhead
Totals
$ 783,590
$ 522, 451
$ 261, 139
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska grant
Operating Budget Effect: Service district road operation and maintenance costs will increase minimally.
166
1
167
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Roads
Project Title: Sharatin Road
Description of Project: This project constructs a portion of the proposed Sharatin Road, Carroll Way and Perenosa
Drive.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 60,000
$ 37,603
$ 22,397
Land
2,465
2,715
(250)
Site Investigation
Design Services
2,500
1,665
835
Construction
680,000
591,325
88,675
Equipment
4,200
4e114
86
Other Services
Contingency
92,155
92,155
Overhead
Totals
$ 841,320
$ 637, 422
$ 203, 898
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska grant
Operating Budget Effect:
Service district road operational and maintenance costs will increase at an estimated $1,500 -
2,000 annually.
167
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Healthcare Facilities
Project Title: Hospital Design and Development
Description of Project: This project provides for design of the new hospital.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 174,975
$ 99,190
$ 75,785
Land
25
25
Site Investigation
11,000
10,795
205
Design Services
800,000
795,405
4,595
Construction
Equipment
Other Services
13,500
13,280
220
Contingency
Soo
500
Overhead
Totals
$ 1,000,000
$ 918,695
$ 81,305
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska Grant
Operating Budget Effect: None
168
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Recreation
Project Title: Salonie Creek Rifle Range
Description of Project: To purchase 640 acres in the Salonie Creek drainage and restore the old Navy rifle range.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 520,000
Land
$500,000
$ 500,000
(500,000)
Site Investigation
Design Services
Construction
Equipment
Other Services
200
( 200 )
Contingency
Overhead
Totals
$ 520,000
$ 500,200
$ 19,800
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
169
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Healthcare Facility
Project Title: KIB Hospital Equipment
Description of Project: This project will provide equipment for Kodiak Island Hospital including communications equip-
ment and a new operating table.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 3,000
$ 3,000
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
47,000
$ 8,938
38,062
Contingency
Overhead
Totals
$ 50,000
$ 8,938
$ 41,062
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska Grant
Operating Budget Effect: None
n
it
170
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category. Public Utilities
Project Title: Selief Lane /Von Scheele Way Street Lights
Description of Project: This project will provide street lights for Selief Lane and Von Scheele Way.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 5,000
$ 5 1 000
Land
Site Investigation
Design Services
10,000
10,000
Construction
55,000
55,000
Equipment
Other Services
Contingency
5,000
5,000
Overhead
Totals
$ 75,000
$ 75,000
Cost Beyond 5 -Year Program: None
Source of Funding. State of Alaska grant
Operating Budget Effect: None - street light district needs to be formed and special revenue fund set up to fund mainte-
nance and operation.
0 171
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Public Safety
Project Title: L.E.P.C. (Local Emergency Planning Committee)
Description of Project: This project will organize a committee to develop response plans to releases of hazardous waste
into the local environment.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 7,500
$ 9,592
$ (2,092)
Land
Site Investigation
Design Services
Construction
Equipment
Other Services
Contingency
1,800
1,800
Overhead
Totals
$ 9,300
$ 9,592
$ ( 292 )
Cost Beyond 5 -Year Program: Unknown until completion of local inventory of hazardous waste.
Source of Funding: State Grant
Operating Budget Effect: None
172
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category. Solid Waste
Project Title: Waste Characterization Study
Description of Project: This project will determine quantities of different waste types in solid waste collected along the
greater Kodiak urban area road system and received at the landfill facility.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994-95
1995 -96
1996 -97
Administration
$ 20,500
$ 20,000
Land
Site Investigation
Design Services
Construction
-
Equipment
Other Services
19,500
11,939
$ 7,561
Contingency
Overhead
Totals
$ 40,000
$ 32,439
$ 7,561
Cost Beyond 5 -Year Program: None
Source of Funding. State Grant; Solid Waste Fund
Operating Budget Effect: $2,000 - S3,000 per year for spot sorting and sampling.
173
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category. Healthcare Facility
Project Title: Emergency Medical Equipment
Description of Project: These funds will be passed through to the emergency medical services coordinator for Kodiak
Island and used to acquire as much of the needed equipment as possible.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
Land
Site Investigation
Design Services
Construction
Equipment
$ 5,000
$ 5,000
Other Services
Contingency
Overhead
Totals
$ 5,000
$ 5,000
Cost Beyond 5 -Year Program: None
Source of Funding: State of Alaska Grant
Operating Budget Effect: None
1
1
1
174
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Public Safety
Project Title: Civil Air Patrol
Description of Project: These funds will be passed through to the Kodiak civil air patrol for their use in the design, engi-
neering and constructing of the civil air patrol hangar at the City of Kodiak airstrip.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
199495
1995 -96
1996 -97
Administration
Land
Site Investigation
Design Services
Construction
$ 40;000
$ (40,000)
Equipment
Other Services
Contingency
Overhead
Totals
$ 40,000
$ (40,000)
Cost Beyond 5 -Year Program:
Source of Funding. State of Alaska Grant
Operating Budget Effect: None
175
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Economic Development
Project Title: Rural Development Assistance Grant (DCRA) Import Feasibility and Support Project
Description of Project: This project will study feasibility of import substitution from the villages of Kodiak Island to the
market of the larger community Kodiak. This include identifying
of will what people of Kodiak are buying that the vil-
lages can provide.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 20,136
$ 2 0, 13 6
Land
Site Investigation
Design Services
Construction
Equipment
797
7 9 7
Other Services
9,067
9,067
Contingency
Overhead
Totals
$ 30,000
$ 30,000
Cost Beyond 5 -Year Program: None
Source of Funding DCRA $30,000 grant, and $50,846 matching or in -kind funds to be provided by KIB and other
sources.
Operating Budget Effect:
am
176
1
n
11
W
177
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category. Healthcare Facility
Project Title: Hospital Construction
Description of Project: This project will provide for radiology, x -ray, emergency room improvements.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994-95
1995 -96
1996 -97
Administration
$ 150,000
$ 150,000
Land
Site Investigation
Design Services
300,000
300,000
Construction
2,250,000
2,250,000
Equipment
Other Services
300,000
Contingency
300,000
Overhead
Totals
$ 3,000,000
$ 3,000,000
Cost Beyond 5 -Year Program: Note: This
is a $15,000,000 project which will now be constructed in phases.
Source of Funding. Legislative Grant
Operating Budget Effect: None
177
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category. Public Safety
Project Title: Chiniak Tsunami Center
Description of Project: This project will provide for a tsunami emergency shelter for the residents of Chiniak.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
Land
Site Investigation
Design Services
Construction
$ 21,000
$ 21,000
Equipment
Other Services
Contingency
Overhead
Totals
$ 21,000
$ 21,000
Cost Beyond 5 -Year Program: Maintenance and operation costs.
Source of Funding: Legislative Grant
Operating Budget Effect: None
�1
1
u
178
179
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Public Utility
Project Title: Solid Waste Site
Description of Project:
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
Land
Site Investigation
Design Services
$ 25,000
$ 25,000
Construction
175,000
175,000
Equipment
Other Services
Contingency
Overhead
Totals
$ 200,000
$ 200,000
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant
Operating Budget Effect: None
179
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Roads
Project Title: Roads Improvement
Description of Project: Undesignated - general road maintenance /improvements.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
Land
Site Investigation
Design Services
Construction
$ 100,000
$ 100,000
Equipment
Other Services
Contingency
Overhead
Totals
$ 100,000
$ 100,000
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant
Operating Budget Effect: None
180 1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Public Safety
Project Title: Bayside Expansion
Description of Project: Bayside Fire Station
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
Land
Site Investigation
Design Services
$ 25,000
$ 25,000
Construction
125,000
125,000
Equipment
Other Services
Contingency
Overhead
Totals
$150,000
$150,000
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant
Operating Budget Effect: None
181
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Healthcare Facility
Project Title: Mental Health Center Housing Improvements
Description of Project:
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
Land
Site Investigation
Design Services
Construction
$ 25,000
$ 25,000
Equipment
Other Services
Contingency
Overhead
Totals
$ 25,000
$ 25,000
Cost Beyond 5 -Year Program:
Source of Funding: Legislative Grant
Operating Budget Effect: None
182
n
i
PROGRAM BUDGET SUMMARY
Program Utility Capital Projects
Program Description
The utility capital projects department provides for capital improvement projects for utility systems within the
Kodiak Island Borough.
Goal
To provide quality utility systems.
Objectives for 1991 -1992
To provide the most utilities with the dollars available.
Significant Budget Changes
No significant budget changes.
184
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1992 -93 THROUGH 1996 -97
Project Category: Utilities
Project Title: Project 89 -X
Description of Project: This project is repairing and replacing sewer and water utilities on Spruce Cape and Mission
Road.
Schedule of Project Cost:
Estimated
Prior Year
Total Cost
Expenditures
1992 -93
1993 -94
1994 -95
1995 -96
1996 -97
Administration
$ 25,249
$ 25,249
$ 5,000
Land
10,000
10,000
Site Investigation
Design Services
10,000
10,000
25,000
Construction
300,000
300,000
465,000
Equipment
Other Services
Contingency
80,000
80,000
70,000
Overhead
Totals
$ 425,249
$ 425,249
$ 565,000
Cost Beyond 5 -Year Program: None
Source of Funding: Utility Fund Balance
Operating Budget Effect: None - Utilities are run as an enterprise fund.
185
ENTERPRISE FUNDS
PROGRAM BUDGET SUMMARY
Program Water Fund
Program Description
The water fund provides potable water service to residents of Service District Number 1.
Goal
To maintain and complete the existing water system to provide adequate potable water to the residents of the service
district through operation and maintenance of the system.
Objectives for 1991 -1992
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 cost to the service district from the City of
Kodiak. This results in an increase in user rates of approximately 65 %.
::
MAYOR'S APPROVED
Total
Other Financing Sources
Use of Retained Earnings
Amortization of contributions in aid of
construction
Total Revenues and Other Financing Sources
Expenditures
Personnel Services
Customer Installation
Purchased Water
Testing
Support Goods & Services
Capital Outlay
Depreciation
Total Expenditures
II PERFORMANCE INDICATORS
213,045
F.Y. 1990
F.Y. 1991
F.Y. 1992
BUDGET
F.Y. 1993
0
ACTUAL
ACTUAL
BUDGET
F.Y. 1992
BUDGET
Revenues
Penalties & Interest
$ 4,325
$ 3,777
$ 0
$ 0
$ 0
Water Sales
191,450
208,129
326,400
350,000
350,000
Installation Charges
2,932
6,335
2,500
2,500
2,500
Connect - Disconnect
475
6,017
100
100
100
Road & Utilities
706
983
0
0
0
Other
601
0
0
0
0
Interest
12,556
15,536
5,000
5,000
5.Q00
Total
Other Financing Sources
Use of Retained Earnings
Amortization of contributions in aid of
construction
Total Revenues and Other Financing Sources
Expenditures
Personnel Services
Customer Installation
Purchased Water
Testing
Support Goods & Services
Capital Outlay
Depreciation
Total Expenditures
II PERFORMANCE INDICATORS
213,045
240,777
357,600 357,600
357,600
$ 25,000
0
0
270,000 (24,500)
(24,500)
109,645
109,645
0 4
0
$322,6
350 422
$ 604, 13L3,100
13L 100
$ 23,915
$ 21,967
$ 25,000
$ 25,000
$ 25,000
0
7,593
0
0
0
157,727
167,002
230,400
230,400
230,400
0
34,311
7,900
8,000
8,000
4,994
34,311
41,100
40,100
40,100
0
68,080
70,000
0
0
109.65
109,653
29,600
29,600
29,600
$ 296,289
$ 408,606
$ 604,000
$ 333,100
$ 333,100
% COMP % COMP. COMPLETE
F.Y. 1991 F.Y. 1992 DATE
189
PROGRAM 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 sewer system to provide adequate sewer service to the residents of the service
district thru operation and maintenance of the system.
Objectives for 1991 -1992
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 %.
190
fl
MAYOR'S APPROVED
1
R
191
F.Y. 1990
F.Y. 1991
F.Y. 1992
BUDGET
F.Y. 1993
ACTUAL
ACTUAL
BUDGET
F.Y. 1993
BUDGET
Revenues
Penalties & Interest
$ 1,283
$ 1,521
$ 0
$ 0
$ 0
Sewer Treatment
234,935
265,109
374,400
374,400
374,400
Installation
2,117
30
0
0
0
Connect /Disconnect
30
300
0
0
0
Road & Utilities
696
1,103
585
0
0
Interest
0
0
0
0
0
Total Revenues
239,061
268.063
374,985
374,400
374,400
Other Financing Sources
Amortization of contributions in aid of
construction
196,500
196,500
25,004
0
0
Total Revenues and Other Financing Source
$ 435,651
$464,65
$399,
$ 374,400
1374 400
Expenditures
Personnel Services
$ 21,188
$ 17,351
$ 23,000
$ 23,000
$ 23,000
Contracted Services
0
0
0
0
0
Sewer Treatment
138,269
188,194
259,200
259,200
259,200
Support Goods & Svc
41,579
42,828
23,000
23,000
23,000
Capital Outlay
0
0
0
0
0
Depreciation
196,613
196,612
69,200
69,200
69,200
Total Expenditures
397 648
444 985
394 400
374 400
374 400
PERFORMANCE INDICATORS
% COMP
% COMP.
COMPLETE
F.Y. 1991
F.Y. 1992
DATE
191
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.
To provide a system to allow for proper disposal of hazardous waste.
Objectives for 1992 -1993
Develop a passive treatment system for the landfill leachate and estimate costs to construct and operate the treat-
ment 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 con-
tract 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."
Significant Budget Changes
192
Performance Indicators
F.Y. 1990
F.Y. 1991
F.Y. 1992
MAYOR'S
APPROVED
F.Y.
ACTUAL
ACTUAL
BUDGET
BUDGET
F.Y. 1993
ACTUAL ACTUAL
ESTIMATED
PROJECTED
F.Y. 1992
BUDGET
Revenues
31.50
Total Bales Entering Landfill
- 10,127
10,035
9,850
Collection Fees - Customer
$ 124,207
$ 174,585
$ 165,000
$ 150,000
$ 150,000
Collection Fees - Contractor
221,416
308,351
271,000
240,000
240,000
Commercial Collection Fees
600,091
716,877
710,000
740,000
740,000
Dump Fee - Customer
123,440
172,217
125,000
125,000
125,000
Dump Fee - Contractor
104,440
93,407
138,000
140,000
140,000
Fees - Junk Removal
0
0
0
7,000
7,000
Penalties and Interest
4,372
4,796
0
0
0
Recycle Efforts
3,096
4,004
6,000
8,000
8,000
Other Financing Sources
Use of Land Retained Earnings
0
0
107,978
0
0
Amortization of Aid in Construction
76,085
76,085
76,805
83,105
83,105
Transfers in
General Fund
0
0
18,000
0
0
Land Sale Fund
60,000
0
0
0
0
TOTAL REVENUES
$ 1,317,920
$ 1551,042
$ 1,617,783
$ 1,493.105
$ 1,493105
Expenditures
Waste Collection
Allocated Salaries
$ 1,827
$ 388
$ 0
$ 1,500
$ 1,500
Contracted Services
856,638
1,004,335
900,000
900,000
900,000
Support Goods & Services
28,974
1,118
0
600
600
Waste Disposal
Personal Services
138,996
198,988
181,356
220,520
220,520
Employee Benefits
37,867
95,928
69,360
87,440
87,440
Contracted Services
25,185
8,170
108,000
73,763
73,763
Support Goods and Services
107,216
139,097
128,900
125,059
125,059
Capital Outlay
1,720
3,340
131,923
0
0
Depreciation
77,923
77,923
77,923
84,223
84,223
Operating Transfers
0
10,000
0
0
0
TOTAL EXPENDITURES
SjZL6,.346
$ 1,539,287
$ 1597,089
$ 1,493,105
$ 1
Personnel
Number of Employees
Position
1990 -91
1991 -92
1992 -93
Environmental \ Civil Engineer
1
1
1
Baler \ Landfill Supervisor
1
1
1
Baler Operator II
1
1
1
Baler Operator 1
2
2
2
Totals
5
5
5
Performance Indicators
F.Y. F.Y.
F.Y.
F.Y.
1990 1991
1992
1993
ACTUAL ACTUAL
ESTIMATED
PROJECTED
Average Daily Bales
- 32.45
32.16
31.50
Total Bales Entering Landfill
- 10,127
10,035
9,850
Cubic Yard Placed
23,200
22,990
22,500
Total Bales Shipped for recycling - 40 70 120
193
APPENDIX
SCHEDULE II
CLASS TITLES AND PAY RANGES
CLASS TITLE
PAY RANGE
A. Mayor's Department
Borough Mayor
Contract
Resource Management Officer
20.5
Economic Development Director
19.5
Staff Assistant /Personnel Director
20.5
B. Administrative Support Services
Administrative Administrative /Secretary III
12.5
Secretary III
10.5
Secretary II
8.0
Secretary I
7.0
C Assessing Department
Assessor
23.0
Appraiser
19.5
Assessment Clerk H
11.0
Assessment Clerk I
9.5
D. Clerk's Office
Borough Clerk
22 .5
Borough Deputy Clerk
12.5
Records Coordinator
11.0
E. Communi Development Department
Community Development Director
24.0
Associate Planner /LRP
20.5
Associate Planner /Enforcement
20.5
Assistant Planner
15 .5
Building Official
20.0
Draftsman /Technician
14.0
F. Data Processing Department
Data Processing Manager
23.0
Programmer /Analyst
20.5
Programmer
18.5
Operations Supervisor
17.5
Computer Operator H
13
Computer Operator I
10.5
' G. Engineering & Facilities Department
Engineering & Facilities Director
24.5
Environmental Engineer
22
'
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
197
H. Finance Department
Finance Officer
Accountant
Accounting Technician
Accounting Clerk
Clerk /Cashier
I. Mental Health Center
D
Clinician III
Social Worker IV
Clinician II
Vocational Director
Case Manager
Residential Trainer
Skills Trainer
Employment Training Specialist
K Administrative Support Services (MHC)
Administrative Assistant
Clerk /Cashier
Program Coordinator
Secretary III /(3)
Clerk Typist
Job Coach
L. Bayside Firestation
Fire Chief
24.5
20.5
15.0
11.0
10.0
26.5
23.0 -27.0
21.5
20.0
17.5
15.5
9.0
9.0
9.0
13.5
9.5
11.5
10.5
7.0
8.0
22.5
1
1
�I
198
1992 -1993 RECOMMENDED BOROUGH BUDGET
APPENDIX A
PERSONNEL SUMMARY
■
199
1988
1989
1990
1991
1992
1993
Approved
Approved
Approved
Approved
Approved
Approved
Borough Clerk
2
3
3
3
3
3
Mayor
3
3
4
4
4
4
Assessor
3
4
4
4
4
4
Engineering /Facilities
3
+3
3
3
4
4
Data Services
3
4
4
4
4
4
General Administration
4
4
4
4
1
1.5
Community Development
4
4
5
5
6
6
Finance
5
5
5
5
5
7
Mental Health
23
24
26
28
24
23
Day Care
0
0
0
0
1
1
■
199
am
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 Step J Step K
7.0
22,360
22,922
23,504
24,086
24,690
25,314
25,938
26,582
27,248
27,934
28,642 ,.
7.5
22,922
23,504
24,086
24,690
25,314
25,938
26,582
27,248
27,934
28,642
29,439
8.0
23,504
24,086
24,690
25,314
25,938
26,582
27,248
27,934
28,642
29,439
30,077
8.5
24,086
24,690
25,314
25,938
26,582
27,248
27,934
28,642
29,439
30,077
30,826
9.0
24,690
25,314
25,938
26,582
27,248
27,934
28,642
29,439
30,077
30,826
31,595
9.5
25,314
25,938
26,582
27,248
27,934
28,642
29,439
30,077
30,826
31,595
32,386
10.0
25,938
26,582
27,248
27,934
28,642
29,439
30,077
30,826
31,595
32,386
33,197
10.5
26,582
27,248
27,934
28,642
29,439
30,077
30,826
31,595
32,386
33,197
34,029
11.0
27,248
27,934
28,642
29,439
30,077
30,826
31,595
32,386
33,197
34,029
34,882
11.5
27,934
28,642
29,439
30,077
30,826
31,595
32,386
33,197
34,029
34,882
35,755
12.0
28,642
29,439
30,077
30,826
31,595
32,386
33,197
34,029
34,882
35,755
36,650
12.5
29,439
30,077
30,826
31,595
32,386
33,197
34,029
34,882
35,755
36,650
37,565
13.0
30,077
30,826
31,595
32,386
33,197
34,029
34,882
35,755
36,650
37,565
38,501
13.5
30,826
31,595
32,386
33,197
34,029
34,882
35,755
36,650
37,565
38,501
39, -+58
14.0
31,595
32,386
33,197
34,029
34,882
35,755
36,650
37,565
38,501
39,458
40,435
14.5
32,386
33,197
34,029
34,882
35,755
36,650
37,565
38,501
39,458
40,435
41,454
15.0
33,197
34,029
34,882
35,755
36,650
37,565
38,501
39,458
40,435
41,454
42,494
15.5
34,029
34,882
35,755
36,650
37,565
38,501
39,458
40,435
41,454
42,494
43,555
16.0
34,882
35,755
36,650
37,565
38,501
39,458
40,435
41,454
42,494
43,555
44,637
16.5
35,755
36,650
37,565
38,501
39,458
40,435
41,454
42,494
43,555
44,637
45,760
17.0
36,650
37,565
38,501
39,458
40,435
41,454
42,494
43,555
44,637
45,760
46,904
17.5
37,565
38,501
39,458
40,435
41,454
42,494
43,555
44,637
45,760
46,904
48,069
18.0
38,501
39,458
40,435
41,454
42,494
43,555
44,637
45,760
46,904
48,069
49,275
18.5
39,458
40,435
41,454
42,494
43,555
44,637
45,760
46,904
48,069
49,275
50,502
19.0
40,435
41,454
42,494
43,555
44,637
45,760
46,904
48,069
49,275
50,502
51,771
19.5
41,454
42,494
43,555
44,637
45,760
46,904
48,069
49,275
50,502
51,771
53,061
20.0
42,494
43,555
44,637
45,760
46,904
48,069
49,275
50,502
51,771
53,061
54,392
20.5
43,555
44,637
45,760
46,904
48,069
49,275
50,502
51,771
53,061
54,392
55,744
21.0
44,637
45,760
46,904
48,069
49,275
50,502
51,771
53,061
54,392
55,744
57,138
21.5
45,760
46,904
48,069
49,275
50,502
51,771
53,061
54,392
55,744
57,138
58,573
22.0
46,904
48,069
49,275
50,502
51,771
53,061
54,392
55,744
57,138
58,573
60,029
22.5
48,069
49,275
50,502
51,771
53,061
54,392
55,744
57,138
58,573
60,029
61,526
23.0
49,275
50,502
51,771
53,061
54,392
55,744
57,138
58,573
60,029
61,526
63,066
23.5
50,502
51,771
53,061
54,392
55,744
57,138
58,573
60,029
61,526
63,066
64,646
24.0
51,771
53,061
54,392
55,744
57,138
58,573
60,029
61,526
63,066
64,646
66,269
24.5
53,061
54,392
55,744
57,138
58,573
60,029
61,526
63,066
64,646
66,269
67,933
25.0
54,392
55,744
57,138
58,573
60,029
61,526
63,066
64,646
66,269
67,933
69,638
25.5
55,744
57,138
58,573
60,029
61,526
63,066
64,646
66,269
67,933
69,638
71,386
26.0
57,138
58,573
60,029
61,526
63,066
64,646
66,269
67,933
69,638
71,386
73,174
26.5
58,573
60,029
61,526
63,066
64,646
66,269
67,933
69,638
71,386
73,174
75,005
27.0
60,029
61,526
63,066
64,646
66,269
67,933
69,638
71,386
73,174
75,005
76,877
27.5
61,526
63,066
64,646
66,269
67,933
69,638
71,386
73,174
75,005
76,877
78,790 r'
28.0
63,066
64,646
66,269
67,933
69,638
71,386
73,174
75,005
76,877
78,790
80,766
1
200 1
Introduced By: Mayor Selby
Drafted by: Finance Officer
' Introduced: 05/21/92
Public Hearing: 06/04/92
Amended: 06/04/92
Adopted: 06/04/92
' KODIAK ISLAND BOROUGH
ORDINANCE NO. 92 -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 1992 AND ENDING ON THE THIRTIETH DAY OF JUNE 1993
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 1 st day of July 1992 and ending on the 30th day of June 1993.
Section 3. Adoption of this ordinance recognizes that funds are appropriated at
department and /or project level. Composition of these figures are as
delineated in the full detail budget document. The full document is
available to all elected and appointed officials for their use. Copies may
be reviewed by interested citizens at the Borough Building during normal
working hours and also at the A. Holmes Johnson, Chiniak and village
public libraries during their normal operating hours.
A. General Fund (100)
Revenue
Taxes
Real PropeRy 36.1% $2,586,000
State Mandated Exemptions (1.6) (116,750)
Personal Property 7.1 507,000
Non ad valorem taxes 2.6 189,300
Payment in lieu of tax 5.9 423,000
Severance Tax 8.8 630,000
Kodiak Island Borough, Alaska 201 Ordinance No. 92 -10
Page 1 of 8
Penalties & Interest on Tax
0.6
44,780
Licenses and Permits
0.9
62,290
Intergovernmental
35.6
2,546,400
Investment Earnings
3.4
240,000
Operating Transfers & Other
; 6
43,250
Total General Fund Revenues
100.00%
$7,155,270
Expenditures FTE
Legislative
1.8
129,800
Personnel Services
16,800
Fringe Benefits
500
Lobbyist
50,000
Support Services
62,500
Mayor 2
2.4
169,870
Personnel Services
102,500
Fringe Benefits
33,070
Support Services
34,300
Clerk 3
3.2
230,280
Personnel Services
124,270
Fringe Benefits
37,110
Support Services
68,900
Legal Services
1.7
122,300
Cost of Litigation
100,000
Support Services
22,300
Finance 7
5.3
376,265
Personnel Services
268,170
Fringe Benefits
78,430
Support Services
51,700
Allocated to Projects
(23,535)
Capital Outlay
1,500
Data Processing 5
3.9
278,425
Personnel Services
242,350
Fringe Benefits
67,080
Professional Services
10,000
Support Services
76,395
Capital Outlay
32,600
Allocated To Projects
(150,000)
Kodiak Island Borough, Alaska
202
Ordinance No. 92 -10
Page 2 of 8
Assessing 4
3.6
254,620
Personnel Services
169,410
Fringe Benefits
54,910
Professional Services
2,500
Support Services
27,800
Facilities /Engineering 3
2.5
180,650
Personnel Services
160,270
Fringe Benefits
50,980
Professional Services
15,000
Support Services
32,400
Capital Outlay
2,000
Allocated to Projects
(80,000)
Community Development 6
5.5
396,060
Personnel Services
272,760
Fringe Benefits
92,800
Professional Services
5,000
Support Services
45,500
Allocated to Projects
(20,000)
Building Inspections
1.0
70,000
Support Services
70,000
Economic Development
.4
45,000
Professional Services
12,000
Contributions
18,000
General Administration
4.1
294,510
Personal Services
27,100
Capiital Outlay
20,000
Fringe Benefits
28,960
Audit Expense
114,000
Support Services
104,450
Emergency Preparedness
.5
39,200
Support Services
8,200
Capital Outlay
31,000
Education Support
51.8
3,700,700
Data Processing
150,000
Audit Expense
26,000
Contributions
124,700
Operating Transfers
3,400,000
Kodiak Island Borough, Alaska
Ordinance No. 92 -10
203
Page 3 of 8
Health & Sanitation
Contracted Services
Contributions
Operating Transfers
Culture and Recreation
Contributions
Transfers & Contribution
Other Operating Transfers
Total General Fund Expenditures
B. Special Revenue Funds
1. Mental Health Center (200)
Revenue
Expenditures
135,450
257,400
375,740
70,000
29,000
2. Day Care Activity (205)
Revenues
Expenditures
3. Land Sales Fund (210)
Revenues
Expenditures
4. Buildings and Grounds Fund (220)
Revenue
Expenditures
5. Coastal Management (230)
-Revenue
Expenditure
6. Community & Regional Affairs (232)
Revenue
• •
1.0
•V
768,590
70,000
29,000
$7,155,270
$1,633,630
$1,633,630
$ 218,163
$ 218,163
$1,278,810
$1 ,278,810
$ 603,620
$ 603,620
$ 42,200
$ 42,200
$ 7,000
Kodiak Island Borough, Alaska Ordinance No. 92 -10
204 Page 4 of 8
t
C
Kodiak Island Borough, Alaska 205 Ordinance No. 92 -10
Page 5 of 8
Expenditure
$
7,000
7.
Womens Bay Road Service District (240)
Revenue
$
101,150
Expenditure
$
101,150
8.
Road Service Dist #1 (242)
Revenue
$
154,600
Expenditures
$
154,600
9.
Monashka Bay Road Dist (244)
Revenue
$
24,800
Expenditures
$
24,800
10.
Bayview Road Service Dist (246)
Revenue
$
4,000 -
Expenditures
$
4,000
11.
Fire Protection Area #1 (250)
Revenue
$
288,020
Expenditures
$
288,020
12.
Womens Bay Fire Dist. (252)
Revenue
$
46,800
Expenditures
$
46,800
13.
Woodland Acres St Light Dist (260)
Revenue
$
7,380
Expenditures
$
7,380
TOTAL ALL FUNDS
$27,653,560
De6r Service Funds
1.
School Construction Bonds (300)
Revenues
$3,018,200
Expenditures
$3,018,200
Kodiak Island Borough, Alaska 205 Ordinance No. 92 -10
Page 5 of 8
2. Debt Service - Other (310)
0
E.
Kodiak Island Borough, Alaska Ordinance No. 92 -10
206 Page 6 of 8
Revenues
$ 9,000
Expenditures
$ 9,000
Capital
Project Funds
1.
Borough Projects, Various (410)
Revenues
$9,298,429
Expenditures
$9,298,429
2.
School Bonds Various (420)
Revenues
$
534,860
Expenditures
$
534,860
3.
State Capital Grants (430)
Revenues
$7,485,210
Expenditures
$7,485,210
4.
Building Major Maintenance (440)
Revenues
$1,075,000
Expenditures
$ 1,075.000
Enterprise
Funds
1.
Water Fund (510)
Revenue
$
333,100
Expenditures
$
333,100
2.
Sewer Fund (520)
Revenue
$
374,400
Expenditures
$
374,400
3.
Sanitary Landfill (530)
Revenue
$1,493,105
Expenditures
$1,493,105
Kodiak Island Borough, Alaska Ordinance No. 92 -10
206 Page 6 of 8
1
' 4. Utility Improvements (550)
Revenues $ -0-
Expenditures $ -0-
Section 4. Tax Levy. A tax for the amount specified in the form of a mill levy is
hereby levied for the calendar year 1992, to be used for the purposes as
specified in the Budget for the Fiscal Year (1993) of the Kodiak Island
Borough commencing on the 1 st day of July 1992 and ending on the
30th day of June 1993 to defray expenses and liabilities of said entity
as enumerated in the applicable budgets.
The millage by taxing entity are as follows:
' A. City of Kodiak 2.00 mills
B. Kodiak Island Borough 12.717 mills
' 1. School District 6.578
2. Debt Service 0.000
3. All Other 6.139
Kodiak Island Borough, Alaska Ordinance No. 92 -10
or 207 Page 7 of 8
Borough and State Credit
(7.217) 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
1.25 mills
G. Monashka Bay Road Sery Dist
2.00 mills
H. Road Service District #1
1.75 mills
I. Woodland Acres St Light Dist
.75 mill
Section 5. Kodiak Island Borough staff is hereby authorized
and directed to effect
the necessary line item changes within the limits established above by
fund, project and department to properly monitor,
account, and report on
the expenditure of these funds.
Kodiak Island Borough, Alaska Ordinance No. 92 -10
or 207 Page 7 of 8
PASSED AND APPROVED THIS 4th DAY OF JUNE, 1992.
KODIAK ISLAND BOROUGH
ATTEST:
(�7' CL
Borough Clerk
qji Mayor
Pre iding 0 icer
♦ - I
Kodiak Island Borough, Alaska Ordinance No. 92 -10
208 Page 8 of 8
1
GLOSSARY
BUDGET GLOSSARY
ADOPTED BUDGET - Refers to the budget amounts as on mially ap roved 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. Appropriation 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 and the pro-
posed 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 compre-
hensive 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 years' actual revenues, expen-
ditures and other data used in making the estimates. The third part is composed of personnel and salary schedules,.the chart
of accounts, and a glossary.
BUDGET MESSAGE - A general discussion of the proposed budget presented in writing by the budget - making authority to
the borough assembly. The budget message contains an explanation of the principal budget items, an outline of the
borough's experience during the past period and its financial status at the time of the message and recommendations regard-
ing the financial policy for the coming period.
CAPITAL PROJECTS FUNDS - Funds established to account for financial resources to be used for the acquisition or con-
struction 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 cos-
ting 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 pur
chase 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 compo-
nent units to constitute the reporting entity in conformity with GAAP.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) - The official annual report of a government. It includes (a)
the five combined financial statements in the combined statement - overview and their related notes and (b) combining state-
ments by fund type and individual fund and account group financial statements prepared in conformity with GAAP and orga-
nized into a financial report pyramid. It also includes support schedules necessary to demonstrate compliance with finance -
related legal and contractual provisions, required supplementary information, extensive introductory material and detailed
statistical sections.
CONTINGENCY - Those funds included in the budget for the purpose of providing a means to cover minor unexpected
costs during the budget year.
CONTRACTUAL SERVICES - Items of expenditure from services the borough receives primarily from an outside compam.
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.
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ENTERPRISE FUND - A ro riet fund established to account for operations that are financed and operated in a manner '
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similar to private business enterprises. In this case the intent of the governing body is that the expenses including depreci-
ation of providing goods as services to the general public on a continuing basis be financed or recovered primarily through
user charges. '
EXPENDITURE - Decreases in net financial resources. Expenditures include current operating expenses, requiring the
present or future use of net current assets, debt service and capital outlays, and intergovernmental grants, entitlements and
shared revenues.
EXPENSES - Outflows or other using up of assets or incurrences of liabilities ombination of both) from delivering or
units
producing goods, rendering services or carrying out other government an Zr \o 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 govern-
ment determines the financial position and results of its operations. The borough's fiscal year extends from July 1 to the fol-
lowing 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 oper-
ations 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 finan-
cial account 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 provides a standard by which to
measure financial presentations.
GOVERNMENTAL FUND TYPES - Funds used to account for the acquisition, use and balances of expendable financial
resources and the related current liabilities - except those accounted for in the proprietary funds and fiduciary fund. Under
current GAAP, there are four governmental fund types: general, special revenue, debt service and capital projects.
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 Code of Ordinances.
LAPSE - As applied to appropriations, the automatic termination of an appropriation. Except for indeterminate appropri-
ations and continuing appropriations, an appropriation is made for a certain period of time.
LEVY - To impose taxes, special assessments or service charges for the support of government activities. Also used to
denote the total amount of taxes, special assessments or service charges imposed by a government.
LIABILITIES - Debt or other legal obligations, arising from present obligations of a particular entity, to transfer assets or
provide services to other entities in the future as a result of past transactions or events.
MEASUREMENT FOCUS - The accounting convention that determines (1) which assets and which liabilities are included
on a government's balance sheet and where they are reported there, and (2) whether an operating statement presents infor-
mation 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 valued. '
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.
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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) invento-
ries of materials and supplies that mayy 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 govern-
ment are controlled. The use of annual operating budgets is usually required by law. Annual operating budgets are essential
to sound financial management and should be adopted by every government.
OPERATING TRANSFERS - All interfund transfers other than residual equity transfers.
ORDINANCE - A formal legislative enactment by the legislative body which, if not in conflict with any higher form of law,
has the full force and effect of law within the boundaries of the municipality to which it applies. The difference between an
ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Revenue raising mea-
sures, such as the imposition of taxes, special assessments and service charges, universally require ordinances.
OTHER FINANCING SOURCES - Governmental fund general long -term debt proceeds, land lease payments, land sale
payments, proceeds from the sale of fixed assets, operating transfers in, service charge, and fees for governmental services.
OVERSIGHT RESPONSIBILITY - The basic- -but not the only -- criterion for including a government department, agency,
institution commission, Public authority or other organization in a government unit's reporting entity for general purpose
financial reports. Oversight responsibility is derived from the government unit's power and includes, but is not limited to,
financial interdependency, selection of governing authority, designation of management, ability to significantly influence
operations and accountability for fiscal matters.
PROGRAM - An organized set of related work activities which are directed toward a common purpose or goal and
a well- defines 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 ling run (goals) and in the short run (objectives), and measures the degree of achievement of programs 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 statement of the intended beneficial and \or tangible effects of a program's activi-
ties. 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 quantifiable be addressed in terms such as: to
increase an activity, to maintain a service level, to reduce the incidence, or to eliminate a problem.
PROPERTY TAX - A tax levied on the assessed value of property.
PROPRIETARY FUNDS - A type of fund that accounts for governmental operations that are financed and operated in a
matter similar to private business enterprises. The only proprietary fund type used by the borough is the enterprise funds.
PURCHASE ORDER - A document authorizing the delivery 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 formal-
ity than an ordinance or statute.
RETAINED EARNINGS - An equity account reflecting the accumulated earning of an enterprise or internal service fund.
REVENUE - Increases in the net current assets of a governmental fund type other than expenditure refunds and residual
equity transfers. General long -term debt proceeds and operating transfers in are classified as 'other financing sources'
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rather than ar revenues. Increases in the net total assets of a proprietary fund type other than expense refunds, capital con-
tributions, residual equity transfers. Operating transfers, as in governmental fund types, are classified separately from reve-
nues.
SPECIAL REVENUE FUND - A fund used to account for the proceeds of specific revenue sources (other than expendable
trust or major capital projects) that are legally restricted to expenditure for specified purposes.
TAX RATE - The level at which taxes are levied. For example, a property tax rate may be proposed to be $.575 per $100 of
assessed value.
TAX LEVY - The total dollar amount of tax that optimally should be collected based on tax rates and assessed values of per-
sonal and real properties.
TAX ROLL - The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll
and the assessment roll are combined, but even in these cases the two can be distinguished.
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