1992 Annual Operating Budget Book KODIAK ISLAND BOROUGH
PROPOSED BUDGET
' FOR
FISCAL YEAR ENDING JUNE 30, 1992
AS SUBMITTED BY:
JEROME M. SELBY
BOROUGH MAYOR
ON APRIL 18, 1991
AND AS AMENDED BY THE KODIAK ISLAND BOROUGH
AND ADOPTED ON JUNE 6, 1991
KODIAK ISLAND BOROUGH ASSEMBLY
JACK L. MC FARLAND, PRESIDING OFFICER
GARY L. STEVENS, DEPUTY PRESIDING OFFICER
t BETTY J. FITZJEARL
GORDON J. GOULD
SUZANNE HANCOCK
MICHAEL R. MILLIGAN
MARY A. MONROE
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TABLE OF CONTENTS
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I BOROUGH MAYOR MESSAGE 9 -12
BUDGET CALENDAR 14 -15
I FINANCIAL SUMMARIES
Fund Structure 17
Operating Position - All Funds 18
I Fiscal Policy 19 -24
Revenue Description 25 -27
Adopted Tax Structure 28
I Ten -Year Analysis of Tax Rate and Levy 29
Raw Fish Tax Last 10 years 30
Various Agencies Funding 31
I GENERAL FUND
General Fund Balance - last 10 years 33
Changes in General Fund Balance 34
I General Fund Revenues 35
General Fund Expenditures by Function 36
General Fund Summary 39 -40
I Expenditures
Assembly 42 -43
Mayor's Office 44 -45
Clerk's Office 46 -47
I Legal Services 48 -49
Finance Department 50 -51
Data Services Department 52 -53
I Assessing Department 54 -55
Engineering \ Facilities Department 56 -57
Community Development Department 58 -59
I Building Inspections 60 -61
Resource Department 62 -63
Switchboard \ Word Processing Department 64 -65
Community & Regional Affairs 66 -67
I Economic Development Department 68 -69
General Administration 70 -71
Emergency Preparedness 72 -73
I Education Support 74 -75
Health & Sanitation 76 -77
Culture & Recreation 78 -79
Transfers 80 -81
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SPECIAL REVENUE FUNDS
Budget Recap 84 -85
Mental Health Summary 86 -87
Mental Health Center 88 -89
Development Disabilities 90 -91
Community Support Program (CSP) 92 -93
Alaska Initiative (AYI) 94 -95
Hold -Over Facility - DFYS 96 -97
Children Services \ Respite Hospital Diversion 98 -99 I
Day Care Assistance Program 100 -101
Land Sales 102 -103
Building and Grounds Funds 104 -105
Borough Building 106 -107
K.I.B. Apartments 108 -109
School Buildings 110 -111 I
Refuse Collections & Disposal 112 -113
Parks - Operation & Maintenance 114 -115
Coastal Management 116 -117
Women's Bay Road Service District 118 -119
Road Service District Number 1 120 -121
Monashka Bay Road Service District 122 -123
Bayview Road Service District 124 -125
Woodland Acres Street Lights 126 -127
Bayside Fire Department 128 -129
Women's Bay Fire Department 130 -131 1 {
DEBT SERVICE FUNDS
Schedule of Bonded Indebtedness 133
Debt Service - Schools 134 -135
Debt Service - Other 136 -137
CAPITAL PROJECTS FUNDS
Borough Capital Projects 139 - 179
School Bonds Capital Projects 181 -186
State Capital Grants 187 -200 I
Utility Capital Projects 202 -203
ENTERPRISE FUNDS I
Water Fund 206 -207
Sewer Fund 208 -209
Waste Collection & Disposal 210 -211
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APPENDIX
I Organizational Chart 213
Class Titles and Pay Ranges 214 -215
Salary Schedule 216
I Ordinance 90 -13 -0 217 -224
GLOSSARY .
Budget Glossary 225 -230
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GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
g
Bu et Presentation 1
Awar
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1 PRESENTED TO
Kodiak Island Borough,
1 Alaska
For the Fiscal Year Beginning
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July 1, 1990
)egv. Yil-z
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President Executive Director
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The Government Finance Officers Association of the United States and
Canada (GFOA) presented an award for Distinguished Budget Presentation
Award to Kodiak Island Borough for its annual budget for the fiscal year
beginning July 1, 1990.
In order to receive this award, a governmental unit must publish a bud-
get document that meets program criteria as a policy document, as an
operating guide, as a financial plan and as a communications medium.
1 The award is valid for a period of one year only. We believe our cur-
rent budget continues to conform to program requirements, and we are
submitting it to GFOA to determine its eligibility for another award.
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INTRODUCTION
I KODIAK ISLAND BOROUGH
Fiscal Year 1992
BUDGET LETTER OF TRANSMITTAL
I June 6, 1991
Honorable Assembly Members
I Kodiak Island Borough
Kodiak, Alaska
Honorable Assembly Members,
I Transmitted herewith is the fiscal year 1992 budget document for the
Kodiak Island Borough. This budget is submitted according to Borough
I Code Section 3.08.030 and State Statute, and includes the goals and
objectives for fiscal year 1992.
Mission Statement
I The Kodiak Island Borough is organized to execute the powers which
have been granted to it through legislative action or voter mandate in a
I 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
collection of taxes for the Borough and the cities within the Borough,
I planning and zoning, and general administrative services. Non - areawide
powers include solid waste disposal, parks and recreation, economic
development, and animal control. Service districts within the Kodiak
I Island Borough provide water and sewer service, fire protection and road
maintenance and construction.
Major Policy Issues
I The budget process includes considerable debate about school district
funding each year. The increase of $820,000 over last year's budget for
I the Kodiak Island Borough School District is the single most significant
item in this budget. The local contribution to the school district is
governed by Section 14.17.025 of the Alaska Statutes and is an item of
major concern since this one department in the budget is over 50%
I (51.2 %) of the total general fund budget. State statute outlines the
minimum and maximum amounts that can be contributed to the school dis-
trict based on factors of assessed value, mill rate, instructional
I 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.
I 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
I 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
I building maintenance, continued student population increases, teacher
contract negotiations, and increasing health insurance costs, will cause
the school board and administration to closely examine the school dis-
' trict budget in the future.
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During fiscal year 1990, the Assembly indicated that completion of an
update on the Comprehensive Plan for Land Use and Planning and Zoning
1 purposes was a priority item. This budget includes funding for consul-
tant time to supplement staff and Planning and Zoning Commission efforts I
to complete this update during fiscal year 1992.
The policy decision made one year ago by the Assembly with regard to I
the solid waste program has resulted in significant progress toward a
high quality environmentally responsible program. The request to renew
I the landfill permit for several years has just been submitted and we I
anticipate timely review and approval. The continued waste reduction
efforts will enable us to help our businesses and citizens to reduce the
importation of material that becomes solid waste and eliminate the
1 importation of hazardous and toxic wastes. All of these efforts will
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not only improve our solid waste management but will result in huge cost
1 savings to the budget in future years. From the analysis we have done
thus far, we anticipate that the useful life of the present landfill can
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at least be doubled by our recycling and waste reduction efforts. The
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current permit application projects are through the year 2014.
Another significant policy decision in this budget is the transfer of
$720,000 from the Debt Service Fund to Capital Construction to continue
the renovation of the Kodiak High School. Funding of Phase II of the
a four phase plan will relocate the Home Economics program and result in I
the addition of 3 classroom spaces in the one area of 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. I
Tax Rate and Financial Analysis
` This budget increases 1
ncreases the General Fund mill rate from 4.5 to 5.5
1 mills. While it is never pleasant to raise taxes some comfort can be
had in that the mill rate is considerably lower than the 6 to 7 mill
level of the late 70's and early 80's. One reason that the mill rate
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did not need to be raised any higher 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. We are estimating to collect $495,250 from
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this tax, an amount close to 1 mills worth of property tax.
1 The total ro osed General Fund budget for fiscal
p p g year 1992 calls for
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expenditures and transfers of $7,110,010. The Borough's revenue sched-
ule also has the capacity of producing that amount. Revenues for 1990
totaled $4,686,068 and revenues for fiscal year 1991 are budgeted at
$6,553,580. To increase revenues for fiscal year 1992 to $7,110,010 the I
Borough has increased the mill rate from 4.5 to 5.5 mills and adopted a
severance tax. The fund balance of the General Fund at year end 1989
was $3,098,371 but had dropped to $1,981,144.38 by the end of 1990. For
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fiscal year 1991 we are predicting a $1,900,000 fund balance in the Gen-
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eral Fund.
3 I would like to point out that if we take out the $820,000 increase I
for education then the General Fund Budget is $263,570 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
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extent but we should still be able to provide quality services for FY
1992.
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General Fund Revenues are budgeted as $3,459,570 (48.7 %) from prop-
erty taxes, $495,250 (7.0 %) from severance taxes, $42,900 (.6 %) from
' licenses and permits, $2,625,400 (36.9 %) from intergovernmental
revenues, $360,000 (5.1 %) from interest earnings, and $126,890 (1.8 %)
from miscellaneous revenues.
' General Fund Expenditures and Transfers are budgeted as $1,901,230
(26.7 %) for general government, $92,000 (1.3 %) for public safety,
$3,637,500 (51.2 %) for education, $195,700 (2.8 %) for culture and recre-
ation, $661,210 (9.3 %) for health and welfare, $240,450 (3.4 %) for
assessing, and $381,920 (5.4 %) for community development.
Property assessments have increased from last year due to a consis-
tent pattern of reappraisals and the standardization and increased qual-
ity of both the real and personal property rolls. The taxable value of
real and personal property for 1991 is rounded to $516,000,000 versus
the 1990 value of $475,568,650. This represents an increase of nearly
8% over the preceding year. Of the total increase, roughly 25% is
attributed to new construction and additions, while the balance is
' derived from the reappraisals of existing construction, land and the
personal property roll. These figures do not include the valuation of
vessels of $141,000,000 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 1992. With the 1 mill
increase we should be able to reverse the steady decline of the General
Fund Balance. Two areas of major concern financially are the declining
' efforts by the State to fund education and the continuing operating
losses by the Borough Hospital. 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 Organization
For Fiscal Year 1991 the Borough Budget was organized substantially
' different from prior years and was submitted to the GFOA for their eval-
uation. The Borough did receive an award for a Distinguished Budgetary
Presentation for fiscal year 1991. 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 eval-
uation again.
' Acknowledgment
I wish to express my appreciation to all members of the Kodiak Island
' Borough Staff for their efficient and dedicated service during the past
year. I particularly wish to express my appreciation to Mr. Karleton
Short, Finance Director, and Ms. Carol Bauder, Accounting Clerk, for
their assistance in the preparation of this document. I also wish to
thank each member of the Assembly for your interest and support in
adopting legislation which allows staff to conduct the financial affairs
of the Kodiak Island Borough in a progressive and responsible manner.
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Conclusion I '
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 ses-
sions 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 I f
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
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Island Borough.
Respectfully Submitted, 1
KODIAK ISLAND BOROUGH I 1
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Jerome M. Selby —vat
Borough Mayor
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K ODIAK ISLAND BOROUGH
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Budget Calendar
J FISCAL YEAR 1992
The following activity is outlined as essential for the orderly formula-
, tion of the 1991 Borough Budget (July 1, 1991 through June 30, 1992).
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1 DATE ITEM BY f
Jan. 4, 1991 Budget preparation message Mayor I t
Jan. 4 - Distribution of budget work sheets to Finance
I aid departments in submitting their Officer I
requests.
1 Jan. 7 Distribution of forms to solicit input Mayor
from villages. I
Jan. 7 Distribution of forms to gather input' Mayor
from autonomous not - for - profit organi-
zations.
Feb. 8 Final day for departmental budget Depart. Heads
i requests to be returned to Mayor (via I
Finance Officer).
Feb. 15 Due date for public and not for profit Mayor
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agencies budget requests.
Feb. 15 Revenue forecasts (all funds). Finance
Officer 1
Feb. - Mar. Work sessions to resolve or justify Mayor /Finance
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differences of department budgets. Officer /Dept.
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Heads
March 21 Receipt of School District budget (per School
Section 3.08.030, Par B of the Code). District
March 31 Receipt of Service District budget Ser. District
4 (section 4.20.030). •
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I April 4 Mayor's Annual Budget Message Mayor
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April 18 Prior to the 30th of April, submission Mayor \Finance
of proposed budget and budget message Officer\
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{ to Assembly in a work session (per Assembly
Section 3.08.030, B of the code).
April 18 Borough Assembly adopts local appropri- Finance/
ation ordinance (submit it to Gaye by Assembly
April 9) I
Apr 5 - May 23 Assembly Department Review Mayor \Depart.
1 Heads
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I May 2 Introduction of Budget Ordinance Mayor
I May 29 Publication of hearing Clerk
June 6 Public hearing and adoption of budget Assembly
(as required by Section 3.08.050 of the
t code) .
July 1 Budget execution. All Concerned
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1 THE BUDGET PROCESS
I The budget process begins on the first Friday in January of each year
with the budget preparation message by the Borough Mayor. At this time
budget work sheets are distributed to the various departments to aid
t them in submitting their requests. The next week forms are distributed
to solicit input from the villages and from autonomous not - for - profit
organizations.
I Departmental budget requests must be returned to the finance depart-
ment by the second week in February. At this time the departments
t requests are entered into the computer. This does not only include line
item monetary requests but departments must also submit goals and objec-
tives for the upcoming fiscal year. Budget requests by public and not -
for- profit agencies 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
I forecast for all funds and enters it into the computer.
During February and March work sessions are held between the Mayor,
I Finance Officer and Department Heads to resolve or justify the depart-
mental 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 4.20.030 of the code. The School District budget must be
received by March 31 of the year per Section 3.08.030 of the code.
I The Mayor makes his Annual Budget Message during the first week of
April. Prior to April 30 the proposed budget and capital program must be
I presented to the Borough Assembly in a work session. This is per Sec-
tion 3.08.030, B of the code.
I 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
I this public hearing.
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) The budget shall be adopted by a favorable vote of at least a major-
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1 ity of all of the members of the assembly not later than the tenth of
1 June through the adoption of an ordinance setting forth the
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i appropriation levels and the millage rate. The borough mayor may veto
i the ordinance but his veto may be overridden by two-thirds of all the
1 votes to which the assembly is entitled on the question.
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, If the assembly does not adopt the budget by the 10th of June then
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1 the budget as presented by the mayor shall be deemed to have been
finally adopted, per section 3.08.060 of the code.
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1 Amendments'to the budget can occur anytime during the fiscal year
i through the Borough Assembly or administrative action. Generally, the
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I following actions are required at the level of the particular change.
1 1. All new appropriations are authorized by an appropriation ordi-
nance that amends the annual budget ordinance.
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1 2. A resolution of the Borough Assembly is required to move (appro-
priate) amounts between departments and projects.
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FINANCIAL SUMMARIES
Fund Structure
' The Accounts of the Borough are organized on the basis of funds and
account groups, each of which is considered a separate accounting
entity. Operations of each fund are accounted for with a separate set
of self - balancing accounts that comprise its assets, liabilities, fund
' equity, revenues and expenditures or expenses, as appropriate. Borough
resources are allocated to and accounted for in individual funds based
upon the purposes for which they are to be spent and the means by which
' spending activities are controlled. The various funds in this report
are grouped into five generic fund types and two broad fund categories.
t 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 - Special Revenue Funds are used to account for
the proceeds of specific revenue sources (other than major capital proj-
ects) that are legally restricted to expenditures for specific purposes.
Debt Service Funds - The Debt Service Funds are used to account for the
' accumulation of, resources for, and the payment of, general long -term
debt principal, interest, and related costs.
' Capital Projects Funds - Capital Project Funds are used to account for
financial resources to be used for acquisition or construction of major
capital facilities and equipment.
' PROPRIETARY FUND TYPE
Enterprise Funds - Enterprise Funds are used to account for operations
' (a) that are financed and operated in a manner similar to private busi-
ness 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 (b) where the governing body has decided that
periodic determination of revenues earned, expenses incurred, and / or
net income is appropriate for capital maintenance, public policy, man -
' agement control, accountability or other purposes.
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1991 -92 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 $1,966,000 $2,540,274 $7,494,907 $4,452,269 $1,180,131 $17,633,581
Revenues 7,028,340 3,768,905 3,720,000 7,423,462 2,378,183 24,318,890
Transfers in _ 81,670 460,000 15,000 2,240,000 18,000 2,814,670
Total Available Funds 9,076,010 6,769,179 11,229,907 14,115,731 3,576,314 44,767,141
Expenditures 3,833,460 3,737,235 3,000,000 9,663,462 2,396,183 22,630,340
Transfers out 3,276,550 491,670 735,000 0 0 4,503,220
Total Use of Funds 7,110,010 _ 4,228,905 3,735,000 9,663,462 2,396,183 27,133,560
Estimated Funds
Available 6/30/92 $1,966,000 $2,540,274 $7,494,907 $4,452,269 $1,180,131 $17,633,581
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Kodiak Island Borough
I FISCAL POLICY
(Adopted March 15, 1990)
This fiscal policy is a statement of the guidelines and goals that
I will influence and guide the financial management practices of Kodiak
Island Borough. A fiscal policy that is adopted, adhered to, and regu-
larly reviewed is recognized as the cornerstone of sound financial man-
I agement. Effective fiscal policy -
Contributes significantly to the Borough's ability to insulate
I itself from a fiscal crisis.
Enhances long term financial creditability by helping to achieve
the highest bond and credit ratings possible.
I Promotes long term financial stability by establishing clear and
consistent guidelines.
I Directs attention to the total financial picture of the Borough
rather than single issue areas.
I Promotes the view of linking long -run financial planning with day
to day operations, and
I Provides the Assembly and the citizens of the Borough with a frame-
work for measuring the fiscal impact of government services against
established fiscal parameters.
I 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
I delivered to the citizens at a level which will meet real needs as effi-
ciently and effectively as possible.
I The Borough goal is to pay for all recurring expenditures with
recurring revenues and to use nonrecurring revenues for nonrecurring
expenditures.
I It is important that a positive undesignated fund balance and a
positive cash balance be shown in all governmental funds at the end of
each fiscal year.
I When deficits appear to be forthcoming within a fiscal year,
spending during the fiscal year must be reduced sufficiently to create a
I 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
I an effort to improve the productivity of Borough programs and employees.
Productivity analysis should become a dynamic part of the Borough admin-
istration.
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The budget must be structured so that the Assembly and the gen-
eral public can readily establish the relationship between expenditures
and the achievement of service objectives.
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i 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. 1
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1 Budgetary review by the Assembly will focus on the following
1 basic concepts -
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1 - Staff Economy
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The size and distribution of staff will be a prime concern. The I
Assembly will seek to limit staff increases to areas where approved pro-
gram growth and support absolutely requires additional staff and to
reduce staff where this can be done without adversely affecting approved
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service levels.
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Capital Construction 1 I
Emphasis will be placed upon continued reliance on a viable level of
paydown capital construction to fulfill needs in an Assembly approved II 1
comprehensive capital improvements program.
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Program Expansions 1
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Proposed expansion to existing programs and services must be sub-
mitted as budgetary increments requiring detailed justification. Every
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proposed program or service expansion will be scrutinized on the basis
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of its relationship to the health, safety and welfare of the community.
New Programs II I
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New programs or services must also be submitted as budgetary incre-
ments requiring detailed justification. New programs or services will .
be evaluated on the same basis as program expansion plus an analysis of I !
long term fiscal impacts.
Existing Service Costs 1
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The justification for base budget programs costs will be a major fac-
tor during budget review.
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Administrative Costs
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In all program areas, administrative overhead costs should be kept to 1
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an absolute minimum.
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Functions of all departments and agencies should be reviewed in an
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effort toward reducing duplicate activities within the Borough govern-
ment and the autonomous and semi-autonomous agencies which receive
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appropriations from the borough.
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The budget will provide for adequate maintenance of capital plant and
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equipment and for its orderly replacement.
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' The administration will maintain budgetary controls at the character
level within each organizational unit. (Characters are broad classifi-
cations of expenditures i.e., fringe benefits, contractual services).
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The re aration and distribution of monthly budget status reports,
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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 yrs)
' financial forecasting system that will include projections of revenues,
expenditures, and future costs and financing of capital improvements
' that are included in the capital budget.
The Borough will develop, and annually update, a financial trend mon -
itoring 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, operating deficits). Where possible, trend
indicators will be developed and tracked for specific elements of the
Borough's fiscal policy.
2. Debt Policies
' The Borough will not fund current operations from the proceeds
of borrowed funds.
The Borough will confine long -term borrowing to funding of capi-
tal improvements or projects that cannot be financed from current reve-
nues.
' 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 tax-
able property should not exceed 2 %.
' The ratio of debt service expenditures as a percent of govern-
mental fund expenditures should not exceed 15 %.
' The Borough recognizes the importance of underlying and overlap-
ping debt in analyzing financial condition. The Borough will regularly
analyze indebtedness including underlying and overlapping debt.
' The Borough will maintain good communications about its finan-
cial condition with bond and credit institutions.
' The Borough will follow a policy of full disclosure in every
annual financial statement and bond official statement.
1 The Borough will avoid borrowing on tax anticipation and main-
tain an adequate fund balance.
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3. Revenue Policies
1 The Borough will try to maintain a diversified and stable reve-
nue structure to shelter it from short run fluctuations in any one reve-
1 nue source.
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1 The Borough will attempt to maintain a diversified and stable
economic base by supporting policies that promote tourism, fishing, I
1 agriculture, commercial and industrial employment. t
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The Borough will estimate its annual revenues by an objective I
analytical process. I 1
The Borough, where possible and reasonable, will institute user
fees and charges for specialized programs and services in the Borough.
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Rates will be established to recover operational as well as capital or I 1
debt service costs.
The Borough will regularly review user fee charges and related
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expenditures to determine if pre-established recovery goals are being
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met.
The Borough will maintain a sound, consistent, and equitable ad ,
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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 %. I 1
The Borough should routinely identify governmental aid funding
possibilities. However, before applying for and accepting intergovern-
mental aide, the Borough will assess the merits of a particular program I 1
as if it were funded with local tax dollars. Local tax dollars will not
f
be used to make up for losses of intergovernmental aid without first
reviewing the program and its merits as a budgetary increment. !
I '
[
4. Investment Policies 1
I I
The Borough will maintain an investment policy based on the Gov- r
ernment Finance Officers Association (GFOA) model investment policy.
/
The Borough will conduct an analysis of cash flow needs on an I 1
ongoing basis. Disbursements, collections, and deposits of all funds
will be scheduled to insure maximum cash availability and investment
/
potential. I 1
When permitted by law, the Borough will pool its various funds
1
for investment purposes.
I '
The Borough will obtain the best possible return on all invest-
ments consistent with the underlying criteria of liquidity and safety of
principal. . I
The Borough will regularly review contractual opportunities for /
consolidated banking services.
I 1
/
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22
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5. Accounting, Auditing and Financial Reporting Policies
The Borough will establish and maintain a high standard of
account practices in conformance with Generally Accepted Accounting
Principals (GAAP).
I The accounting system will maintain records on a basis consis-
tent with accepted standards for government accounting according to the
I Government Accounting Standards Board (GASB).
Regular monthly financial statements and annual financial
reports will present a summary of financial activity by departments and
I agencies within all funds.
Where possible, the reporting system will also provide monthly
I information on the total cost of specific services by type of expendi-
ture and revenue by fund.
I 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 Finan-
cial Report (CAFR).
The Borough will annually strive for the GFOA Certificate of
Achievement for Excellence in Financial Reporting and the GFOA Distin-
I guished Budget Presentation Award.
6. Capital Budget Policies
1 The Borough will make all capital improvements in accordance
with an adopted capital Improvements Program.
The Borough will develop a multi-year plan for capital improve-
I g P rove -
Y P P P
ments which considers the Borough's development policies and links the
development process with the capital plan.
I The Borough will enact an annual capital budget based on the
multi -year capital improvements program.
1 ' The Borough will coordinate development of the capital improve-
ment budget with development of the operating budget. Future operating
costs associated with new capital projects will be projected and
I included in operating budget forecasts.
The Borough will maintain all its assets at a level adequate to
I protect the Borough's capital investment and to minimize future mainte-
nance and replacement costs.
I The Borough will identify the "full- life" estimated cost and
p otential funding source for each capital project 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.
II
I 23
The Borough will identify the cash flow needs for all new proj-
ects 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 suffi-
cient cash flow to minimize the potential of short term tax anticipation
borrowing. ' g
The Borough will maintain appropriated contingencies to provide
for unanticipated expenditures. The three contingencies and their rec- 111 ommended minimum funding levels are:
Emergency Contingency 1.00 % of General Fund
Personnel Contingency .50 % of General Fund , t
Litigation Contingency .25 % of General Fund
The Borough will maintain sufficient self insurance reserves as
established by professional judgment based on the funding techniques
utilized and the recorded losses.
1
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I
REVENUE SOURCES AND GENERAL FUND ESTIMATES
I
TAXES
I Real and Personal Property Taxes. A.S. Title 29.45.010- 29.45.500:
The assessed valuation (as of January 1, 1991) is estimated at $520 mil-
lion. The tax levy for real and personal property is 5.50 mills. The
I estimated property tax revenue is $2,792,770. The percent of each
property type is: real 85% and personal property, 15 %. The current
delinquency rate is .5 %. For budget purposes, the amount of tax gener-
1 ated by one (1) mill is $520,275.
Severance Tax. KIB 091 -03 created a new section 3.26.010- 3.26.090:
Since this is a new tax source the value is a estimate of $90,045,000.
I The tax levy for the severance tax is the base borough mill levy of 5.5
mills. The estimated severance tax revenues for FY92 are $495,250. The
breakdown of value is Rock, Sand Gravel is equal to $150,000, Timber is
I equal to $14,400,000, Fish is equal to $85,500,000 with no estimated
revenues from mineral's at this time. For budget purposes, the amount
of tax generated by one (1) mill is $90,045.
I Penalty and Interest on Taxes Receivable. A.S. Title 29.45.650 and
KIB Code of Ordinances: Interest and penalty on delinquent property
taxes. Penalty is levied up to 10% for late payment and the interest
I rate is 12% per annum. Estimated revenue from this source is $35,000.
Motor Vehicle Tax. A.S. Title 29.10.431 provides for an alternative
I 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.
I This motor vehicle tax is anticipated to reduce the delinquency rate for
personal property taxes and improve collection of taxes on vehicles.
Revenue from this source is estimated at $180,000.
I STATE REVENUES
School Debt Reimbursement. A.S. Title 14.11.100: State aid for
l retirement of school construction debt. The State reimburses the Bor-
ough 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,
I 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. School debt incurred prior to July 1, 1977, would be reim-
bursed at 100% of annual costs with a two -year lag. After fiscal year
' 1985, the State will reimburse up to 80% debt service expenditures for
school bonds approved by voters after June 30, 1983.
I
I 25
,
,
i
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1
1
I State Revenue Sharing. A.S. Title 29.60.010-29.60.030: State Equal
-
ization of Tax Resources for Municipal Services. The equalization 1
I I
1 entitlement computation is based on: population, the relative ability
i to generate revenue, and local tax burden of the taxing unit. The esti-
mate for FY92 is $684,000.
I
1 .
Municipal Assistance. A.S. Title 29.60.350-29.60.370 and
43.20.011-43.20.016: Distribution of Gross Business Receipt Taxes. I 1
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
I 1
,
1 municipality, the amount available will be prorated based on the amounts
received during FY78. If the amount appropriated exceeds the base
amount to be distributed, the excess shall be allocated to each munici-
pality on the basis of the population of the municipality minus the pop- 1 1
ulation of cities within the municipality. The current population of
Ill 1
the KIB for Municipal Assistance purposes (i.e., net of cities) is
7,534. The total official census of the KIB is 15,558, adopted by the
Alaska Department of Community and Regional Affairs for purposes of li
entitlement computation for FY89 and FY90. Municipal Assistance is
dependent on legislative appropriation. Our projection for FY92 is t
$528,490. I
Electric and Telephone Cooperative Revenue Sharing. A.S. Title I
t
10.25.570: Electric and Telephone Cooperative Act. A refund to local I '
governments of the gross revenue tax collected from electric and tele-
phone cooperatives within the borough area outside the city less the
cost expended by the State in their collection. The estimate for FY92 I
is $8,700. I i
1 Fish Tax Revenue Sharing. A.S. Title 43.75.130: Refund to local
governments of the amount of fisheries business tax revenue collected by
I
the State. Fisheries businesses are those who take, purchase or other-
wise acquire a fishery resource. The amount of the refund for the Bor-
ough is 50% of the revenues collected in the Borough area outside
I I
cities, and 23% of the revenues collected from fishery businesses
located in cities within the Borough. The estimate for this fiscal year
,
is $1,400,000. I !
Tobacco Tax Revenue Sharing. A.S. Title 43.50.010-43.50.190: Reve-
nue generated by the Tobacco Tax is to be used exclusively to rehabili-
tate, construct, and repair the municipality's school facilities and for I
the costs of insurance on the school facilities. Tobacco Tax
distribution is administered by the Department of Education. The compo-
nents of the formula used to determine the allocation of this revenue
are the Average Daily Membership (ADM), the total ADM of all city or I
borough school districts, and the total cigarette tax money available
for distribution, after a basic allotment of $6,000 for each city or
borough school district is set aside. Estimated entitlement for FY92 is I i
$70,000. NOTE: Monies received for tobacco tax are deducted from the
reimbursement by the State for school construction; fherefore, the net
revenue from this source is zero.
I 1
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' LOCAL REVENUE
Interest Earned on Investments. KIB Ordinance 842 -0, Investment of
Monies: Available monies are invested under the guidelines established
' by this ordinance and investment and collateralization policy procedures
determined by the Finance Director. A central treasury is maintained
for efficiency of pooled resources. Interest revenue generated through
' investment is allocated to participating funds. The General Fund main-
tains approximately 90% of the allocation. Estimated interest revenue
for FY92 is $360,000.
Miscellaneous Revenue. This category includes revenues generated
from Animal Control, Switchboard Services, Emergency Services, Sale of
Copies, and Other Miscellaneous Revenue. Our estimated revenue from
' these sources is $57,950.
TRANSFERS FROM OTHER FUNDS
' This is revenue from other funds for services provided by the General
Fund.
1 1
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ADOPTED TAX STRUCTURE
F.Y. 1992 MILL RATES
Street
Borough City of Road Road Road Road Lighting Fire Fire
Fund Kodiak Fund Fund Fund Fund Fund Fund Fund Total
Fund Number 100 240 242 244 246 260 250 252
TCA 1 City of Kodiak 5.50 2.00 7.50
TCA 2 Woodland Acres 5.50 1.00 .75 1.25 8.50
Street Lighting
TCA 4 Bayview Road 5.50 1.00 1.25 7.75
Service District
TCA 5 Entire Borough 5.50 5.50
(excluding Special
Assessment areas)
TCA 6 Monashka Bay 5.50 2.00 1.25 8.75
Road Service District
Fire Protection
Area One
TCA 7 Service District 5.50 1.75 1.25 8.50
Number One, Fire
Protection Area One
TCA 8 Fire Protection 5.50 1.25 6.75
Area One
TCA 9 Bells Flats 5.50 2.50 1.25 9.25
Fire District, Bells
Flats, Russian Creek
Road
28
Mr MI OM r OM -- - - - r- -- MN _ I In MB
1
I KODIAK ISLAND BOROUGH
FIFTEEN —YEAR ANALYSIS OF TAX RATE AND LEVY
FISCAL ASSESSED TAX RATE
I YEAR VALUATION PER $1000 LEVY
I 1978 145,763,615
174,701,490 7.23 725,094
1,
1979 7.00 1,053,871
1980 - 182,722,540 6.18 1,163,093
1981 309,925,500 6.98 1,421,058
I
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
I 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
I 1988 404,859,425
428,764,585 3.75 2,024,237
1989 4.51 2,181,410
1990 436,800,264 4.50 1,926,427
1991 479,942,347 4.50 1,991,902
I 1992 500,000,000 5.50 2,750,000
Tax Rate Per $1,000
I Last Fifteen Years
7.5
I a
7 — a n
I 6.5 —
6 — u
I y
1 `�
5.5 — c a n
k
03
H
1 5 — u
I 4.5 — r2 2 2
I 4—
C = C J
I 3.5 I
19 1979 1 1983 1985 I 1987 I 1989 I 1991 I
1978 1980 1982 1984 1986 1988 1990
Fiscal Year
I
1 29
1
1
i RAW .
W FISH TAX LAST 10 YEARS I
t FISCAL AMOUNT I
| YEAR RECEIVED
|
1982 $ 427,924
1983 828,509 I
| 1984 884,470
i 1985 709,477
| 1986
1987 646,747
647,057
| . 1988 871,703
1989 875,085
| 1990 2,044,881
i 1991 1,082,779 U
|
i
I I i
Raw Fish Tax
1 !
| Last 10 Years
| 2.2 •
) 2.! —
(
} n
} !3— (
!.8 —
1 1.7 —
1 !a—
I x !.s —
1—
!.4 —
/ .e
) . 1.3 —
1 �E
2 !.2 —
! / 1.1 — .
)
I 0.9 — .
} 0.8 — ®
} 0.7 — 0 a la
I
1 0.6 — •
i 0.5
) 0.4 " I . I I , I I I I I
!
1 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991
\ Fiscal Year
) I
)
)
I
1
) I
] 30
) I
1
1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
SUMMARY
VARIOUS AGENCIES FUNDING - FY 92
AGENCY STAT K.I.B. FY 92 FY 91 FY 90
NO. NAME REQUEST FUND FUNDS TOTAL TOTAL TOTAL
1. ALASKA LEGAL SERVICES $ 13,850 $ $ 7,000 $ 7,000 $ 7,000 $ 13,850
2. AMBULANCE 52,000 50,000 50,000 • 50,000 50,000
3. AMERICAN RED CROSS 2,000 2,000 2,000 2,000 2,000
4. CHINIAK PUBLIC LIBRARY 3,000 3,000 3,000 3,000 3,000
5. COOPERATIVE EXT. SERVICE 89,500 0 0 0 0
6. ELKS - BPOE 3,000 1,500 1,500 0 0
7. KANA - FAMILY CENTER 6,500 6,500 6,500 10,000 10,000
ALUTIIQ STUDIES 5,000 3,500 3,500 0 0
HEALTH CLINICS 8,600 8,60 0 8,600 8,600 8,600
EMS PROGRAM 32,450 32,45 0 32,450 32,450 32,450
8. KMXT PUBLIC RADIO 20,000 12,000 12,000 12,000 12,000
9. KARLUK IRA TRIBAL COUNCIL 20,000 20,000 20,000 20,000 20,000
10. KODIAK ARTS COUNCIL 16,500 4,50 12,000 12,000 12,000 12,000
11. KODIAK BAPTIST MISSION 60,000 60,00 0 60,000 60,000 60,000
12. KODIAK CHAMBER OF COMMERCE 5,000 3,000 3,000 5,000 5,000
13. KODIAK COLLEGE 35,000 34,000 34,000 34,000 34,000
14. KODIAK CONV. & VISITORS B. 15,000 15,000 15,000 15,000 15,000
KODIAK 200TH BIRTHDAY 3,950 0 0 0 0
15. KODIAK COUNCIL ON ALCOHOL. 60,000 14,83 35,165 50,000 60,000 60,000
DETOX CENTER 50,000 40,000 40,000 50,000 0
16. KODIAK CRIME STOPPERS 1,500 0 0 1,500 1,000
17. KODIAK HEAD START 10,050 8,200 8,200 8,200 8,000
18. KODIAK HEALTH CENTER 2,500 2,000 2,000 2,000 2,000
19. KODIAK HISTORICAL SOCIETY 9,000 9,000 9,000 9,000 9,000
20. KODIAK ISLAND HOSPITAL 134,460 134,46 0 134,460 134,460 134,460
21. KODIAK ISLAND SPORTSMEN 3,000 2,500 2,500 2,500 1,500
22. KODIAK LITTLE LEAGUE 3,000 2,000 2,000 2,000 2,000
23. KODIAK PUBLIC LIBRARY 60,000 58,000 58,000 58,000 58,000
24. KODIAK PUBLIC LIBRARY ASSOC. 1,500 1,500 1,500 1,500 2,500
25. KODIAK RESPITE CARE 3,000 3,000 3,000 3,000 3,000
26. KODIAK SUMMER SPORTS CAMPS 6,000 3,000 3,000 3,000 3,000
27. KODIAK WOMENS RES. & CRISIS 38,390 11,65 23,244 34,900 34,900 34,900
28. SANTA TO THE VILLAGES 1,000 1,000 1,000 1,000 1,000
29. SENIOR CITIZENS OF KODIAK 24,000 24,000 24,000 24,000 20,000
30. SMALL WORLD, INC. 18,000 18,000 18,000 18,000 18,000
31. SPECIAL OLYMPICS 7,000 3,000 3,000 3,000 3,000
32. VILLAGE LIBRARIES 18,000 18,000 18,000 18,000 18,000
33. VILLAGE HEALTH CLINICS 25,800 25,80 0 25,800 25,800 25,800
TOTAL $ 867,550 $ 292,301 $ 421,109 $ 708,910 $ 730,910 $ 683,060
3 1
PPRIMINIIIIM
GENERAL FUND
I General Fund Balance
Last Ten Years
1 6
• i
y O •i
I 0 0�� •
co
co
o ►i 'iii•
•• :• •-•- -•-•-
'•�►i ... � ►'i'i'ii'i r
i v'i' i ''i i ' fi •'•'•i •
v %a ii ••i' i •• � • i i�i'�. •� • 'i � i• ■ . i• ••• i �' •
• •.
• ►•••i•• . ►• '•• . •O•• • ' ►iiii• P •• .i . ► •• sti
•i' } •�'�• i i►
I 2 - D•i ii . .t .
W. ►iiiii i i• i•• i A •• •• ��••••' d ii'. � •'i '• ••• i •• • • •
• A ii'�• • • • • i 'i'i . • �O� V i9'•♦'i . • •• I ••••• I • • •••••• i i0 ••• i • •
' i • � •
• i••i�4 • 9d •• ►•i'ii••' �• i ii•• •i'ii'ii ►• i i O••• , • v
• . , ► 'i'ii . - . i' : . . i' •i iiii► i'iiii : . 0 ' .. O 'i. :
i . .... .a... ... .... .... . .. . . ..... . ► ❖ . ❖ o
• • • 41••: ► ii'i .t. �D.R 4 , : �.i 00' i'ii'ii'i i'i'ii'�►•i • 44,, i'i'i•ii
I .11 1 — I f S J H H HH H . ii %ii • i %ii•O ii%i • : • I i •� • i' ii • f� , ' i% ii • i 'i AA ' •
i ' • •i i • i .4% '
i • i'�'• D'• "O i � •iii•• i ►•i'. ►ii �•i'ii' � �•i '• • i'i • O•d9., 0�•• 1 i i'''' . • O . • • i •'''' O • ' i •' •' O ►
0 : e & • i L a al•i • i • ��i • 4.i • • i ∎ •• •∎• ► .-• a a i it a i a 4 :a ll.a•4.4 ∎•ea ea: :ai& a: ili •••
1981 1982 1983 1984 1985 1986 1987 1988 1989 1990
I Year
I
I General Fund Balance
Last Ten Years
Fisc Fund
Year Balance
1981 $3,407,234
I 1982
1983 5,468,559
2,684,707
1984 2,742,239
1985 2,661,914
I 1986 2,532,100
1987
2,475,747
1988 2,248,866
I 1989 3,098,371
1990 1,981,147
I
I
33
1
1
a
I
Changes in Fund Balance
1
Last Ten Years
3
4
I
2 - ,.yw
ti
'i'ii'i'" O g
i'i'i • ► 'ii•�•i' 4,
1 i ' ir i' �
i•'i' ii'i'i• 'i'O 1 • N �� b . i
1 co • • .0.0. ♦...•
xxxxx,
I
: S ..... • ! C •
f O
. • ..V
I .... •
i .....
•. .
-2 2 - S. � ... • ... ..
•
:•.00•.
....
.....!
•
I -3
1981 1982 1983 1984 1985 1986 1987 1988 1989 1990
1
Year
A
qp 1D
9
Changes in Fund Balance - General Fund
Last 10 years
1 1
Fiscal Changes in
Year Fund Balance
1981 $ 1,249,941 I i
1982 2,061,325
1983 (2,783,852)
1984 57,532 I
1985 (80,325)
1986 (129,814)
1987 (56,353) 1 F
1988 (226,881)
1989 849,505
1990 (1,117,224)
1
i
1
1
i
1 I
1
34
I
i
I
I
Interest Earnings (1.8 %)
I .
I
I Intergovernmental tergovemmental Revenues (36.9%)
Property Tax (48.7 %)
I
I
Miscellaneus Revenues (5.1 %)
Licenses and Permits (0.6%)
I Severance Tax (7.0%)
I
I General Fund Revenues
Budgeted
I FY 1992
Prope_ty Tax $3,459,570
I Severance Tax 495,250
Licenses and Permits 42,900
Intergovernmental Revenues 2,625,400
I Interest Earnings 360,000
Miscellaneous Revenues 126,890
I Total $7,110,010
I
I
I
1 35
l
General Fund Expenditures by Function
Fiscal Year 1992 1
Community Developemnt (5.4 %)
Assessing (3.4%)
Health and Welfare (9.3 %) General Government (26.7%)
Culture and Recreation (2.8 °,6) ifararatitatiiiiit 1
Public Safety (1.3 %)
1
I
Education (51.2%)
I
General Fund Expenditures by Function 1
Fiscal Year 1992
Assembly 1
Approved
General Government $1,901,230
I
Public Safety 92,000
Education 3,637,500
Culture and Recreation 195,700
Health and Welfare 661,210
I
Assessing 240,450
Community Development 381,920
Total $7,110,010
I
I
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36
11!
I
I
GENERAL FUND SUMMARY I
F.Y. 1990 F.Y. 1991 MAYOR'S APPROVED 111 ACTUAL BUDGET • BUDGET BUDGET
Revenue
Property Taxes
Real $1,769,455 $1,930,670 $2,429,950 $2,429,670
Allow. for Disability (2,547) (2,550) (2,550) (2,550) I 5
Allow. for Farm Use (6,218) (6,200) (6,200) (6,200)
Allow. for Senior Citizen (60,005) (60,000) (60,000) (60,000)
Personal Property 246,721 322,500 431,570 431,570
I
Total Property taxes 1,947,406 2,184,420 2,792,770 2,792,770
Non Ad Valorem Taxes I Boat Tax over 5 Ton 9,285 9,300 10,300 10,300
Motor Vehicle Tax 180,265 160,000 180,000 180,000
Total Non Ad Valorem taxes 189,550 169,300 190,300 190,300 ,
Payment in Lieu of Taxes
PILOT - Federal " 432,467 432,460 428,500 428,500
PILOT - Kd Is. Housing 18,786 12,500 13,000 13,000 •
Total Pymt in Lieu taxes 451,253 444,960 441,500 441,500
Severance Taxes I
Fish 0 0 423,230 423,230
Mining 0 0 • 740 740
Logging 0 0 71,280 71,280
I
Other Severance Taxes 0 0 0 0
Total Severance Taxes 0 0 495,250 495,250
Penalties & Interest
III
Penalties & Interest 51,835 45,000 35,000 35,000
Total Penal. & Interest 51,835 45,000 35,000 35,000
License and Permits
Annual Use Permit 2,623 0 0 0
Building and Trailers 34,032 25,000 25,000 25,000
Subdivision Fees 10,848 9,500 9,500 9,500
I
Conditional Use Permit 260 200 200 200
Exception Permits 520 200 500 500
Variance Fee 1,550 1,200 1,200 1,200 I
Zoning Change Fee 863 400 400 400
Electric Permit 7,089 4,350 5,000 5,000
Dog Licenses 1,345 1,100 1,100 1,100
Total Licenses and Permits 59,130 41,950 42,900 42,900 '
Intergovernmental Revenues I
Federal Shared Revenue
National Forest Fund 3,675 3,600 3,600 3,600
State Sources I
State Shared Revenue 693,264 716,230 684,000 684,000
Municipal Assistance 596,297 556,300 528,490 528,490
Raw Fish Tax 0 1,486,000 1,400,000 1,400,000
Amusement & Games 610 610 610 610 '
Telephone & Electric 16,412 8,700 8,700 8,700
Total Intergovernmental 1,310,258 2,771,440 2,625,400 2,625,400
38
1 '
I F.Y. 1990 F.Y. 1991 MAYOR'S APPROVED
ACTUAL BUDGET BUDGET BUDGET
I Charges for Services
Fee - Road & Utilities 90 0 0 0
Total Chrgs for Services 90 0 0 0
I Fines
Animal Control 1,885 1,650 1.500 1.500
Total Fines 1,885 1,650 1,500 1,500
I Interest
Interest Earnings 537,228 360,000 360,000 360,000
I Gain or Loss on Exchange 0 10,000 0 0
Total Interest 537,228 370,000 360,000 360,000
Miscellaneous Classified
I Jury Duty 700 100 100 100
Sale of Copies 6,922 3,100 5,000 5,000
Fee - Dishonored Checks 135 130 150 150
I Day Care - Admin. Reimb. 1,799 1,700 1,700 1,700
Other 4,862 5,000 1,000 1,000
C & RA 3,357 7,150 0 0
I Land Leases 3,623 1,350 2,000 2,000
11 Switchboard Services 12,867 15,000 15,000 15,000
Emergency Medical Services 27,370 33,000 33,000 33,000
Exxon Reimbursement 7,008 0 0 0
I Total Misc. Classified 68,643 66,530 57,950 57,950
Other Financing Sources
I Use of Fund Balance
Total Other Fin. Sources 0 285,100 (14,230) (14,230)
0 285,100 (14,230) (14,230)
I Operating Transfers In
Land Sale Fund 68,790 73,230 81,670 81,670
Capital Projects 0 100,000 0 0
ill Total Operating Trfs In 68,790 173,230 81,670 81,670
TOTAL REVENUES, & OTHER
I FINANCING SOURCES, AND
TRANSFERS IN $4,686,068 $6,553,580 $7,110,010 $7,110,010
I
I
•
1 ii 39
II
1
F.Y. 1990 F.Y. 1991 . MAYOR'S APPROVED I
ACTUAL BUDGET BUDGET BUDGET
I ,
Expenditures
Dept 100 Assembly $ 66,425 $ 126,200 $ 116,300 $ 116,300 I
Dept 105 Borough Mayor 171,549 204,750 162,840 162,840
Dept 110 Borough Clerk 243,883 233,960 220,460 220,460
Dept 115 Legal Services 178,589 120,280 101,100 101,100 ;
Dept 120 Finance Depart. 257,692 312,930 316,080 316,080 I i
Dept 125 Data Services 198,168 234,420 240,300 240,300
Dept 130 Assessing Depart. 205,157 222,060 240,450 240,450
Dept 135 Eng.\Facilities 224,975 185,010 165,360 165,360
1
Dept 140 Community Devel. 301,586 413,350 381,920 381,920 .
Dept 142 Building Insp. 65,939 70,000 60,000 60,000
Dept 145 Resource Mgt. 61,759 74,500 81,670 81,670 .
I '
Dept 150 Swtchbd.\Wd Proc. 71,689 70,140 86,200 86,200
Dept 155 C & RA Liaison 2,586 7,150 0 0
Dept 160 Economic Develop. 43,244 50,000 47,000 47,000
Dept 165 General Administ. 371,624 397,420 354,920 354,920
I
Dept 175 Emerg. Prepdness 8,754 57,000 32,000 32,000
Dept 180 Education Support 2,604,150 2,817,500 3,637,500 3,637,500
Dept 185 Health & Sanit. 520,921 761,210 ' 661,210 661,210
I
Dept 190 Culture & Rec. 185,500 195,700 195,700 195,700
Total Expenditures $5,784,190 $6,553,580 $7,101,010 $7,101,010
1
Other Financing Uses
Dept 195 Transfers 19,102 0 9,000 9,000
I
TOTAL EXPENDITURES AND OTHER
FINANCING USES $5,803,292 $6,553,580 $7,110,010 $7,110,010
I
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1
1 PROGRAM BUDGET SUMMARY
Program Assembly
I
1 Program Description
1 The Ko Island Borough Assembly is elected by the citizens of
the Kodiak Island Borough to establish policy for the Borough under
the Assembly \ Mayor form of government under which the Borough oper-
ates. 1
Goal
To P rotect and improve the quality of life for Borough citizens by 1
P
passing policy statements that reflect the wants and needs of all Bor-
ough residents.
Objectives for 1991 -1992
Ensure funding levels that reflect the priorities of Borough citi-
1}
zens.
Improve efficiency of local government through policy decisions.
Ensure Borough elections are conducted according to all Local, 1
State, and Federal Statutes.
Significant Budget Changes 1
g g g
No significant budget changes.
1
1`
1 a
1
I
I
1
1
I
I i
I !
42 I � .
{
I Expenditures
F.Y. F.Y. MAYOR'S APPROVED
I 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Personnel Services $ 15,856 $ 16,800 $ 16,800 $ 16,800
Fringe Benefits 241 0 1,500 1,500
I Political Lobbyist 22,000 30,000 48,000 48,000
Support'Goods & Sery 28,328 49.000 50,000 50,000
I Total $ 66,425 $ 95,800 $116,300 $116,300
I Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
I
I Performance Indicators
F.Y. F.Y. F.Y.
I 1990 1991 1992
ACTUAL ESTIMATED PROJECTED
1
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43
t
I
PROGRAM BUDGET SUMMARY
Program Mayor's Office I
Program Description
The Mayor is elected by the citizens of the Kodiak Island Borough I
to provide administrative input to Assembly policy decisions and to
serve as the Chief Executive Officer of the Kodiak Island Borough.
i
Goal
To provide useful information to the Assembly for policy consider- I
ation and to provide high quality cost effective service delivery pro-
grams to the citizens of the Kodiak Island Borough.
Objectives for 1991 - 1992
To implement all of the duties defined in Kodiak Island Borough I
Code section 2.20.030.
1 To implement, as much as is possible, the Assembly goals and objec-
tives.
To monitor the effectiveness of all Borough operations. 1
To provide the Assembly with administrative support necessary to
implement policy. I
Significant Budget Changes
No significant budget changes. I
I
1
I :
I
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1
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4
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44
1 ;
I Expenditures
F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Personnel Services $ 99,116 $140,240 $ 99,010 $ 99,010
Fringe Benefits 21,266 39,710 38,550 38,550
I Support Goods & Sery 33,965 24,800 25,280 25,280
Capital Outlay 17,202 0 0 0
I TOTAL $171,549 $204,750 $162,840 $162,840
I Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
I Borough Mayor 1 1 1
Staff Assist. \ Personnel Director 1 1 0
I Admin. Assistance \ Secretary III 1 1 1
TOTAL 3 3 2
I Performance Indicators
F.Y. F.Y. F.Y.
1990 1991 1992
I ACTUAL ESTIMATED PROJECTED
I
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I 45
1
PROGRAM BUDGET SUMMARY
Program Clerk's Office I
Program Description
I
The Borough Clerk's office is responsible for administrative sup-
port to the Assembly, conduction of elections, records management pro-
gram, and public information.
Goal I
To provide efficient administrative support to the governing body;
administer Borough elections according to local, state and federal I 1
statutes provide policy guidance direction and assistance to Assembly
Members; provide a uniform method for the management, preservation,
retention, and disposal of Borough records in order to increase admin- I
I istrative efficiency, organize paper flow, and reduce administrative
costs.
1
Objectives for 1991 -1992 t
Perform all duties required by State Statute and the KIB Code of
Ordinances including, but not limited to, attest 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 cer- I I tifiable and that all election workers are trained on election laws;
follow all laws governing elections.
Coordinate all Borough Assembly meetings and provide complete and
accurate records of proceedings for all Regular and Special meetings. I
Ensure that ordinance, resolutions and other actions of the Assem-
bly are correct and reflect the intent of the governing body; codify
all adopted ordinances and process and issue supplements to all I
subscribers of the Borough Code; review and recommend changes to the
Borough Code.
Serve as a conduit between the Assembly, Administration, and public
I providing information on policies adopted by the Assembly to keep all
concerned accurately informed.
Coordinate and process all appeals to the Assembly Board of Adjust-
ment. '
I Prepare Borough news page weekly for publication ensuring that the
public is kept aware of actions before the governing body and other
1 Borough Commissions and departments, while meeting all requirements of
public notice by law. I
Records Management - Provide an Assembly- approved records retention
I schedule; provide safe and efficient storage and retrieval of inac-
tive, historical, and vital records; provide an efficient, effective I
1 records system through state -of- the -art methods and technologies;
provide uniform, written procedures for file maintenance, transfer of
1 inactive records, disposition of records, and microfilming services; t
provide long -range records management planning.
Significant Budget Changes
No significant budget changes. II
1
46 I
I Expenditures
F.Y. F.Y. MAYOR'S APPROVED
I 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
i Personnel Services $120,115 $116,330 $121,070 $121,070
Fringe Benefits 25,888 39,130 42,630 42,630
I Support Goods & Sery 93,738 68,500 56,760 56,760
Capital'Outlay 4,142 0 0 0
I TOTAL $243,883 $223,960 $220,460 $220,460
I Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
I Borough Clerk 1 1 1
Borough Deputy Clerk 1 1 1
Records Coordinator 1 1 1
I TOTAL 3 3 3
' Performance Indicators
F.Y. F.Y. F.Y.
1990 1991 1992
I . ACTUAL ESTIMATED PROJECTED
A ssembly Meetings, Regular,
Special & Work Sessions 60 65 66
' Elections, State & Local 3 3 3
I Ordinances & Resolutions 33 -0
81 -R 40 -0 45 -0
80 -R 90 -R
Borough Newspage Publications 52 52 52
I Lineal feet of Records Processed 700 250 125
I Microfilming -Rolls Processed 75 125
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47
PROGRAM BUDGET SUMMARY
Program Legal Services I
Program Description
The Borough attorneys provide legal counsel and advice to the I x
Mayor, the Assembly, and all departments of the Borough. The attor-
neys are responsible for representing the Borough in lawsuits brought
by or against the Borough in State or Federal courts.
I
1
Goal .
To protect the Borough from financial loss, from actual or p oten-
I
tial legal action, ensure that all Borough operations are conducted in
accordance with the law so that legal liabilities do not arise, and
I
provide legal advice and support to elected officials and staff mem-
bers.
Objectives for 1991 -1992 I
I
Defend lawsuits brought against the Borough.
I
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, i
before they create serious difficulty. I
Significant Budget Changes
I
I No significant budget changes.
1
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I
1
1
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48
11
Expenditures
F.Y. F.Y. MAYOR'S APPROVED
' 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
' Legal Fees $156,387 $100,800 $ 80,000 $ 80,000
Support Goods & Sery 22,202 19,480 21,100 21,100
TOTAL $178,589 $120,280 $101,100 $101,100
' Personnel
Position 1989 -90 Number of Employees
1990 -91 1991 -92
Performance Indicators
' F.Y. F.Y. F.Y.
1990 1991 1992
ACTUAL ESTIMATED PROJECTED
1
•
49
1 PROGRAM BUDGET SUMMARY
r
Program Finance
I
Program Description
To ro erl budget, account for, and report promptly and correctly
P P Y g P P P Y Y '
on all revenues and expenditures of the Kodiak Island Borough and its
subsidiary and \ or affiliated governmental entities.
All budgeting, accounting and reporting efforts to be annually
I
updated to include all new pronouncements by our promulgating policy
bodies including FASB, AICPA, etc.
Goal
To prov all Borough Departments and citizens with accurate and I
timely financial records, to provide reliable and competent accounting
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
I
in a timely fashion.
Objectives for 1991 -1992 I
1
To maintain the Certificate of Achievement Award for Financial
1 Reporting for Fiscal Year 1991.
I
To maintain the award for a Distinguished Budgetary Presentation by
1 the Government Finance Officers Association.
To continue to have the Short Report (monthly financial statements)
I
distributed within 3 working days of the end of the month.
To have the Comprehensive Annual Financial Report (CAFR) distrib-
uted by September 30. ,
To continue our high rate of tax collections and all other
receivables.
To bring up the property tax and utility modules on the New World
Computer system purchased last year. I
Significant Budget Changes i
g g
No significant bud et changes. I
1 I
1
1
i
1 111
1
1
I
50
I
1
Expenditures
F.Y. F.Y. MAYOR'S APPROVED
I 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
Personnel Services $192,621 $202,530 $204,500 $204,500
Fringe Benefits 40,503 70,800 69,960 69,960
II Support Goods & Sery 39,447 38,600 38,620 38,620
Capital Outlay 2,220 1,000 3,000 3,000
I Allocated to Projects (17,099) 0 0 0
TOTAL $257,692 $312,930 $316,080 $316,080
I Personnel Number of Employees
I Position 1989 -90 1990 -91 1991 -92
Finance Director 1 1 1
I Accountant 1 1 1
Accounting Clerk 1 1 1
Clerk /Cashier 1 1 1
I Secretary III 1 1 1
TOTAL 5 5 5
' Performance Indicators
F.Y. F.Y. F.Y.
I 1990 1991 1992
ACTUAL ESTIMATED PROJECTED
Monthly Financials 3 working 3 working 3 working
I days days days
Annual Report (CAFR) October 13 Sept. 30 Sept. 30
I Current Tax Collections 99.7 % 99.5 % 99.5 %
Prior Tax Collections 80.0 % 80.0 % 80.0 %
Personnel Turnover 40.0 % 40.0 % 25.0 %
I
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I 51
I
PROGRAM BUDGET SUMMARY
Program Data Services I
Program Description
1
Provide data processing services to the borough and school dis- i
trict. Areas of responsibility include: developing end maintaining
MIS system, evaluating and selecting hardware and software and
I
applications software, operating the central distribution data center,
controlling data input and output, designing and managing data commu-
nications or-telecommunications networks, controlling forms, develop-
ing information processing policies and procedures, conducting
I
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 I
increase productivity, ensuring the security of all MIS operations,
developing and implementing office automation systems, reporting on
the performance of the preceding areas of responsibility to senior
management on a specified periodic basis, oversee the maintenance of
data processing and communication equipment, and reviewing and approv-
ing data processing equipment acquisitions or external services and
contracts throughout the borough and school district. I
Goal
To continue to provide the very best cost effective data processing
I
services to the borough and school district. To continue to use all
standard available resources to ensure user satisfaction while inves- I tigating innovations to increase productivity.
Objectives for 1991 -1992 1
Increase user satisfaction with new IBM AS /400 computer system.
Reduce overall microcomputer cost. I
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.
I
1 Significant Budget Changes
1
No s budget changes.
I
I
i
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I
52 I
I Expenditures
F.Y. F.Y. MAYOR'S APPROVED
I 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Personnel Services $171,222 $207,240 $202,520 $202,520
Fringe Benefits . 37,482 67,280 64,780 64,780
1 Professional Services 1,418 0 0 0
Support Goods & Sery 46,633 48,400 73,000 73,000
I Capital Outlay 46,935 46,500 35,000 35,000
Allocated to Projects (105,522) (135,000) (135,000) (135,000)
I TOTAL $198,168 $234,420 $240,300 $240,300
I Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
I Data Processing Manager 1 1.0 1.0
Programmer \ Analyst 1 1.0 1.0
Programmer 1 1.0 1.0
I
Computer Operator II 1 1.0 1.0
P.C. Technician 0 .5 .5
I TOTAL 4 4.50 4.50
• Performance Indicators
I F.Y. F.Y. F.Y.
1990 1991 1992
ACTUAL ESTIMATED PROJECTED
1
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53
I
I
PROGRAM BUDGET SUMMARY
Program Assessing
I
Program Description
The major function of this program category is the annual valuation I
and assessment of nearly 6000 real and over 2000 per.sonal property
1 accounts annually at their full and true value. The real property
1 function requires reassessment programs phased over a three year
I
period, the annual appraisal of new construction and additions, and
includes the audit, discovery, and compliance programs. This function
includes maintaining assessment standards and tax maps, plat and per-
mit processing, ownership records, property description data, and the I
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
111 1
filing and auditing of tax returns, and related discovery and com-
pliance activities. Other ancillary functions are site specific
appraisals, the processing and administration of tax exemption I 1
programs, compilation of data in support of the borough administration
and the administration and processing of appeals.
Goal I i
i
1 It is the goal of the Assessing program to annually produce the
most complete, fair and equitable tax roll in the State of Alaska. I 1
I Furthermore it is the goal of this department to process the tax roll
efficiently at the lowest real and political expense possible. 1
I Objectives for 1991-1992 . 1 I
1
,
I Complete phase 3 of the borough reappraisal program which requires
I the physical inspection and appraisal of all property within the City
of Kodiak, Women's Bay, and the south end of Kodiak Island along with I '
1 the villages of Karluk and Akhiok.
I Move all of the existing tax roll and data over to the System 400
along with the creation and modification of the data files for tax
I 1
history, building data, sales history, deed history, land data, neigh-
borhoods, personal property data, and sales ratio analysis.
Maintain the momentum behind the goal of a fully integrated I '
mainframe/personal computer environment.
Continue to work on lowering the appraisal cost per parcel, while
1 maintaining a high sales ratio with a low coefficient of dispersion.
I
Maintain the evolution of the personal property roll through
increased audit and discovery activities coupled with more taxpayer
education.
Significant Budget Changes I
i Increase due to need for new personal property forms, including
I
1
1 form design.
Increase to reflect contract for staff for appraisal work aboard
1 the K-HI-C. .
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54
I
I Expenditures
F.Y. F.Y. MAYOR'S APPROVED
I 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Personnel Services $144,578 $150,410 $158,440 $158,440
Fringe Benefits 32,695 51,950 58,310 58,310
I Professional Service 1,200 500 4,000 4,000
Support'Goods & Sery 26,020 19,200 19,700 19,700
I Capital Outlay 1,864 0 0 0
1 TOTAL $205,157 $222,060 $240,450 $240,450
Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
1
Assessor 1 1 1
I
Appraiser 1 1 1
Assessment Clerk II 1 1 1
Assessment Clerk I 1 1 1
I TOTAL 4 4 4
I Performance Indicators
F.Y. F.Y. F.Y.
1990 1991 1992
I ACTUAL ESTIMATED PROJECTED
Total Assessed Value
Real Property $378,072,396 $406,433,607 $425,000,000
Personal Property 59,284,386 73,508,740 80,000,000
Total Appraisals
I New Const. & Additions 362 418 450
Borough Reappraisal 0 1,800 2,200
I Total Parcels
Real Property 4,373 4,498 4,658
I Value increase from prior year
Real Property (1,897,125) 28,361,211 18,566,393
Personal Property 10,489,322 14,224,354 6,491,260
I
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1
1
PROGRAM BUDGET SUMMARY I
Program Engineering \ Facilities
I
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 I elected officials. The Engineering & Facilities Department adminis- 1
ters 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, I
facilities inspections including deficiency identification and correc-
tion, generation of requests for proposals for projects and major
equipment purchases, consultant selection and construction contract I
administration, and coordination with other governmental agencies
regarding project and regulatory requirements.
Goal I
To ensure the Department is responsive to the needs of the citizens ,
and maximizes the benefits obtained for the costs expended. E
Objectives for 1991 -1992 I
establish a computer-based system for tracking and reporting To p y g P g of
department activities that is timely, efficient, and provides accurate
I
information to be utilized for management decisions.
To establish a program that defines facility and utility condition
and identifies deficiencies to program repair and maintenance projects
for prioritization, funding and accomplishments resulting in maintain- I
ing quality facilities and systems that are utilized for their
designed useful life.
To complete a large number of relatively small capital projects in
a timely and efficient manner within budget and on schedule.
I Significant Budget Changes 1
1
No significant budget changes.
ii
1
1 II
5
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1 56
I Expenditures
F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
I ACTUAL BUDGET FY 1992 FY 1992
I Personnel Services $212,309 $139,400 $145,000 $145,000
Fringe Benefits 44,203 44,410 53,210 53,210.
I Professional Services 16,417 25,000 25,000 25,000
Support"Goods & Sery 32,598 35,200 22,150 22,150
I Capital Outlay 1,599 1,000 0 0
Allocated to Projects (82,151) (60,000) (80,000) (80.000)
I TOTAL $224,975 $185,010 $165,360 $165,360
Personnel Number of Employees
I Position 1989 -90 1990 -91 1991 -92
I Eng. \Facilities Coordinator 1 1 1
Construction Inspector 1 1 1
Secretary III 1 1 1
I Secretary II (half time) 1 0 0
TOTAL 4 3 3
I Performance Indicators
F.Y. F.Y. F.Y.
I 1989 1990 1991
ACTUAL ESTIMATED PROJECTED
I .
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57
11
PROGRAM BUDGET SUMMARY I
Program Community Development Department 1
Program Description I
1
The Community Development Department is responsible for a wide range
I
of functions including: contract management (e.g. building inspection,
animal control, junk removal, etc.); grant writing and management;
research and information services (e.g. population determinations,
I
1 economic and social data, etc.); land use planning (e.g. staff to the
planning and zoning commission, area plan preparation, permitting,
enforcement, etc.); liaison with federal and state government (e.g.
Kodiak National Wildlife Refuge Public Use Plan preparation, project I
reviews, etc.); and mapping and drafting services. The Community
Development Department is responsible for administering a number of
Kodiak Island Borough code sections. These include: Title 6 Animal I
Control; Title 10 Vehicles and Traffic; Title 16 Subdivisions; and
Title 17 Zoning. The department works with other Borough Departments
to assist in their administration of Title 13 Utilities, Title 15 ,
Building and Construction, and Title 18 Borough Real Property.
Goal I
1 To perform the functions assigned to the department, either by code
I or by the Borough administration, as efficiently and effectively as I possible; to implement land use policies and regulations established
by the Kodiak Island Borough Assembly; to provide accurate and factual
data to a wide range of individuals and groups in order to promote
well- informed decision - making; and to serve as a resource for Borough I
residents, providing them with information to improve their knowledge
about the Borough and its functions.
Objectives for 1991 -1992
I `
Complete the Kodiak Road System Comprehensive Policy and Land Use
II t
Plan.
Complete revision of Title 17 Zoning of the Kodiak Island Borough
Code. I
Complete an annual review of all Code sections the Department is
responsible for administering.
Continue implementation of Kodiak Island Borough Zoning Enforcement
Procedures, including legal action to correct violations when neces- I
sary.
Initiate revisions to the Kodiak Island Borough Comprehensive
1 f
Policy and Land Use Plan.
Update one village comprehensive plan.
Continue to provide the Planning and Zoning Commission and the
Borough Assembly with high quality information.
Continue to perform routine assignments efficiently. ` r
Significant Budget Changes '
f
No significant budget changes.
I
58
II
' Expenditures
F.Y. F.Y. MAYOR'S APPROVED
I 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Personnel Services $192,268 $254,860 $258,230 $258,230
Fringe Benefits 46,568 89,030 99,680 99,680
I Professional Service 0 32,500 10,000 10,000
Support"Goods & Sery 38,164 36,690 29,010 29,010
I Capital Outlay 24,586 0 0 0
Allocated to Projects 0 0 (15,000) (15,000)
I TOTAL $301,586 $413,350 $381,920 $381,920
I Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
I Planning Director 1.0 1 1
Assoc. Planner \L. R. Planning 1.0 1 1
Assoc. Planner \ Enforcement 1.0 1 1
Draftsman \ Technician 1.0 1 1
I Secretary III 1.0 1 1
Secretary II .5 1 1
TOTALS
•
5.5 6 6
Performance Indicators
I F.Y. F.Y. F.Y.
1990 1991 1992
ACTUAL ESTIMATED PROJECTED
II Zoning Compliance Permits issued 309 320 330
Planning & Zoning Commission 155 205 220
I cases
Zoning violations - complaints 107 130 150
I responded to
Animal complaints 247 300 350
I Project Reviews 35 40 50
Junk Cars removed by the Junk 146 180 200
I Removal Program
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PROGRAM BUDGET SUMMARY
1
Program Building Inspection - Contract '
Program Description
The Building Inspection Service insures 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 I
the Building Inspection Office or the International Conference of
Building Officials (ICBO) before the issuance of a building permit.
Building height, setbacks and parking requirements are some of the
zoning requirements checked in the field by the Building Inspection I
Office.
Goal I t
To insure that every new construction project in the Kodiak Island
Borough complies with the applicable, adopted codes; and to insure
that unsafe structures are abated.
Objectives for 1991 -1992 '
To continue to serve the public in a timely manner. To increase
inspection proficiency through training, reference materials, field
I
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 I
within a week. To adopt the most current editions of the building,
mechanical, electrical and plumbing codes.
£�
1
Significant Budget Changes
N significant budget changes. f
II
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1
I Expenditures
F.Y. F.Y. MAYOR'S APPROVED
I 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
Contracted Services $ 65,939 $ 70,000 $ 60,000 $ 60,000
I Travel - Per Diem 0 0 0 0
i I TOTAL $ 65,939 $ 70,000 $ 60,000 $ 60,000
Personnel Number of Employees
I Position 1989 -90 1990 -91 1991 -92
I
Performance Indicators
I F.Y. F.Y. F.Y.
1990 1991 1992
ACTUAL ESTIMATED PROJECTED
I Borough Building Permits
issued 123 155 200
1 Borough Plumbing Permits
issued 60 65 70
I Borough Electrical Permits
issued 104 110 120
1 Total field inspections: 750 780 820
I
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1
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61
I
PROGRAM BUDGET SUMMARY
1
Program Resource Department
I
Program Description
The Resource Manager plans and supervises the management of Kodiak
I
Island Borough real property and resources including the selection,
acquisition, exchange, and disposition of borough land and resources.
The Resource Management office administers the daily operation of the
Borough land records system which includes legal documents associated
with land sale contracts, leases, easements, deeds, patents and other
activities associated with Borough land.
I
1 Goal '
I f
Maintain an accurate and efficient land records system for ease of
retrieval, and use.
Provide proficient level of technical support to Borough depart- I
ments, Borough boards and commissions, Federal and State Agencies, and
to the public relating to Borough land ownership, encumbrances and
resources. I
Remain current about Federal and State public laws and regulations
E affecting lands in the Borough.
I Identify, inventory, map, and computerize Borough land resource
values of all Borough entitlement lands. II y
Objectives for 1991 -1992 I
I f
Support Facilities and Engineering Department on acquiring Wetland
permit and easements for Sharaton Road Project.
Monitor leases, easements, land sale documents and other activities
occurring on Borough land to insure compliance with Federal and State
regulations, and the Borough Code.
Continue to take course work that will lead to professional desig-
t nation.
Work with State of Alaska to exchange Borough land on Shuyak for
{ land on the road system, to develop a more logical land ownership pat-
! tern for the Kodiak Island Borough.
Schedule the disposition of surplus property by organizing Land
Sale #12.
Map steep slopes, wetlands, road alignments, and utility routes
associated with the developing of Tract D of BLM Tract D (area between I t
Selief Land and Monashka Bay Road) tying into the existing road rights
of way of Eagle Circle and Lakeview Drive.
Support Boards and Commissions on their review of land issues. I
Significant Budget Changes
Additional Continuing Education funding to learn "Geo Sequel" pro-
I i
; gram (Geographical Information System).
1
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Expenditures
F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Personnel Services $ 48,443 $ 51,050 $ 53,650 $ 53,650
Fringe Benefits 12,013 19,450 24,080 24,080
I Support Goods & Sery 3,934 4,000 3,940 3,940
Capital (2,631) 0 0 0
I TOTAL $ 61,759 $ 74,500 $ 81,670 $ 81,670
I Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
I Resource Manager 1 1 1
TOTAL 1 1 1
1 Performance Indicators
F.Y. F.Y. F.Y.
I 1990 1991 1992
ACTUAL ESTIMATED PROJECTED
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1 PROGRAM BUDGET SUMMARY
I
Program Switchboard \ Word Processing Department 1
Program Description
The Switchboard Department is responsible for receptionist duties
I
1 and directing incoming calls to the various departments within the
Kodiak Island Borough and the Kodiak Island Borough School District.
The Word Processing Department provides for word processing needs I of the various departments within the Borough for overflow and \ or
special assignments.
Goal
1
Switchboard - To maintain the present staffing level in order to 1
provide for flexibility of scheduling, and to accommodate the tempo-
rary clerical needs of other Borough Departments. To monitor staff
effectiveness through regularly scheduled staff meetings. 5
Word Processing - To continue to provide quality word processing
services to the various Borough Departments.
t
Objectives for 1991 -1992 1
To utilize staff meetings and temporary assignments to increase
staff growth and development.
I
To develop staff into a team whose individual members take the ini-
tiative to keep informed about Borough projects, and who communicate 1
this information to one another, as well as to solve problems as they I
arise with minimum supervision.
To maintain high standards of courtesy and efficiency among the
operators. I k
Word Processing - To upgrade computer and printing capabilities of
this department in order to produce quality, professional looking doc-
uments. F
1I
Significant Budget Changes
1
For Fiscal Year 1992 postage costs have been moved from the Clerk's 1 g
Department to this Department. Postage has been budgeted at $14,000
and rental on the postage machine has been budgeted at $3,500.
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I Expenditures
F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
Personnel Services $ 58,112 $ 53,390 $ 47,520 $ 47,520
3 068 16 050 18 680 18
Benefits 13,068 �
Fringe Ben , 18,680
I Support Goods & Sery 509 700 20,000 20,000
TOTAL $ 71,689 $ 70,140 $ 86,200 $ 86,200
I Personnel Number of Employees
I Position 1989 -90 1990 -91 1991 -92
Secretary III 1 1 1
I Switchboard \ Receptionist 3 3 3
TOTAL 4 4 4
I Performance Indicators
F.Y. F.Y. F.Y.
I 1990 1991 1992
ACTUAL ESTIMATED PROJECTED
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PROGRAM BUDGET SUMMARY
1
Program Community & Regional Affairs 1
Program Description
II Administrative support for the Alaska Department of Community and
Regional Affairs Kodiak Regional Office.
Administrative support includes direct telephone charges, a portion
of receptionist's time, postage, and copier use. The Department reim- , 4
burses the Borough for these services.
Goal 1
Support of the Alaska Department of Community and Regional Affairs
Kodiak Regional Office enhances both the Borough's and the Depart- 1
ment's capabilities to provide direct assistance to the municipalities t
and rural communities located within the Borough in the area of local
government management, land use planning, and community and economic
development. I h .
1
Objectives for 1991 -1992 1
To continue administrative support to the regional office and sus-
tain an adequate level of service outreach by the regional office
staff. 1
1
Significant Budget Changes
For Fiscal Year 1992 this program has been moved to Special Revenue
Funds. Please turn to that section for information on the 1992 pro-
1 gram. 1
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Expenditures
F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
' Support Goods & Sery $ 2.586 $ 7,150
TOTAL $ 2,586 $ 7,150
' Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
Performance Indicators
F.Y. F.Y. F.Y.
1990 1991 1992
ACTUAL ESTIMATED PROJECTED
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I PROGRAM BUDGET SUMMARY
Program Economic Development
4
Program Description
i
The function of the Economic Development program is to provide the I
A ssembly with the opportunity to pursue the most feasible economic
development opportunities that will be of benefit to the entire commu-
nity. I
Goal f
Economic Development encompasses a diverse range of activities '
which enable the Assembly to objectively pursue the most feasible pro-
grams designed to benefit the community. Current activities within I y
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,
Alaska Seafood Commodity Exchange, and the Fishmeal project.
I
I
Objectives for 1991 -1992
1
The objectives of the Economic Development program are to provide
an increased opportunity for the Assembly to pursue programs benefi-
i cial to the community, to promote economic diversification, and to
enhance the economic viability of the community by pursuing activities f
that may contribute to an increased tax base, as well as provide for
better public amenities and services.
Significant Budget Changes
1 No significant budget changes.
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Expenditures
F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
' Professional Services $ 28,244 $ 30,000 $ 10,000 $ 10,000
Chamber of Commerce 5,000 5,000 0 0
Kodiak Conv. Bureau 15,000 15,000 15,000 15,000
1 Capital Projects 0 0 22,000 22.000
TOTAL $ 48,244 $ 50,000 $ 47,000 $ 47,000
Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
' Performance Indicators
F.Y. F.Y. F.Y.
1990 1991 1992
' ACTUAL ESTIMATED PROJECTED
1
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PROGRAM BUDGET SUMMARY
1
Program General Administration II
Program Description
I
The function of the General Administration program is to ensure the
efficient, continued operation of the administrative components of the
Kodiak Island Borough.
Goal
General Administration includes a variety of functions that are
necessary to the overall operations of the Kodiak Island Borough
administration. General Administration provides for the elements that
contribute to the Borough organization as a whole. General repairs
1 '
and maintenance, automotive expenses, mail processing, and rent
describe some of the necessary components of this program.
Objectives for 1991-1992 t
The objectives of the General Administration program are to main-
tain and improve the components which are necessary to ensure that the
Kodiak Island Borough administration may function efficiently and at
an optimal capacity.
Significant Budget Changes
No significant budget changes.
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Expenditures
F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Fringe Benefits $ 936 $ 40,000 $ 16,000 $ 16,000
Audit Expense 121,258 124,000 114,000 114,000
I Support Goods & Sery 233,100 216,420 224,920 224,920
Capital Outlay 16,330 17,000 0 0
I TOTAL $371,624 $397,420 $354,920 $354,920
I Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
I
Performance Indicators
I F.Y. F.Y. F.Y.
1990 1991 1992
ACTUAL ESTIMATED PROJECTED
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PROGRAM BUDGET SUMMARY
Program Emergency Preparedness '
Program Description
The major function of this program is to assist in the development 11
and coordination of emergency preparedness for the Borough staff, and
serve as an interface between staff and the emergency services coun-
cil. 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.
I 4
Objectives for 1991-1992
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.
Significant Budget Changes
No significant budget changes. I
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Expenditures
III F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
II Support Goods & Sery $ 5,016 $ 7,000 $ 7,000 $ 7,000
Capital Outlay 3,738 50,000 25,000 25,000
I TOTAL $ 8,754 $ 57,000 $ 32,000 $ 32,000
I Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
U
Performance Indicators
I F.Y.
1990 F.Y. F.Y.
1991 1992
ACTUAL ESTIMATED PROJECTED
I Personnel Trained 20
Drills Completed 2
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73
PROGRAM BUDGET SUMMARY
Program Education Support I
Program Description
The Education Support Program encompasses the transfer of the State '
local funding to the Kodiak Island Borough School District. The pro-
gram includes the purchase of liability insurance and the cost of the
annual audit. The liability insurance is actually purchased in the 14
Building and Grounds fund in the Special Revenue Funds section.
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 1991 -1992 I
To work effectively with the Kodiak Island Borough School District
to establish an adequate level of funding from the Kodiak Island Bor-
ough to ensure continued high quality education to be provided.
Significant Budget Changes '
No significant budget changes.
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Expenditures
F.Y. F.Y. MAYOR'S APPROVED
U 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Audit Expense
Scholarship Foundation $ 29,150 $ 37,500 $ 37,500 $ 37,500
25,000 0 0 0
Machinery & Equipment 0 20,000 0 0
I Operating Transfers
School Buildings 450,000 460,000 600,000 600,000
KIBSD . 2,100,000 2.300.000 3.000,000 3,000,000
I TOTAL $2,604,150 $2,817,500 $3,637,500 $3,637,500
Personnel Number of Employees
I Position 1989 -90 1990 -91 1991 -92
I
Performance Indicators
F.Y. F.Y. F.Y.
I 1990 1991 1992
ACTUAL ESTIMATED PROJECTED
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I 75
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1
1
II
PROGRAM BUDGET SUMMARY
i
1 Program Health & Sanitation Department
I
Program Description
This program consists of funding for non - profit Health and Social
1
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.
I
1 Goal
1 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 Bor- I
ough.
Objectives for 1991 - 1992
1
To continue to fund high quality care delivery by non - profit health
agencies. 111 E
To review new applications by non - profit agencies and select high
quality agencies for the delivery of these services.
To pass through State Revenue Sharing Funds to the designated agen-
cies.
Significant Budget Changes
No significant budget changes.
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Expenditures
I F.Y.
1990 F.Y. MAYOR'S APPROVED
1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Emerg. Medical Svs $ 32,450 $ 32,450 $ 32,450 $ 32,450
Animal Control Expend. 37,967 36,000 48,000 48,000
Council on Alcoholism 60,000 60,000 50,000 50,000
I St. Health Svs Village 25,800 25,800 25,800 25,800
St. Health Svs Kana 8,600 8,600 8,600 8,600
Wmn's Resource Crisis 34,900 34,900 34,900 34,900
I American Red Cross 2,000 2,000 2,000 2,000
Alaska Legal Services 10,000 7,000 7,000 7,000
Kodiak Baptist Mission 60,000 60,000 60,000 60,000
Small World (Day Care) 18,000 18,000 18,000 18,000
I Special Olympics 3,000 3,000 3,000 3,000
Health Center Support 3,754 2,000 2,000 2,000
Senior Center Support 20,000 24,000 24,000 24,000
I Kodiak Respite Care 3,000 3,000 3,000 3,000
Detox Center 50,000 50,000 40,000 40,000
Ambulance Service 0 50,000 50,000 50,000
I City Ambulance Purch. 0 0 50,000 50,000
Operating Transfers
Mental Health 140,000 210,000 50,000 50,000
Solid Waste Disposal 0 0 18,000 18,000
1 Hospital 13,000 134,460 134,460 134,460
TOTAL $522,471 $761,210 $661,210 $661,210
I Personnel Number of Employees
I Position 1989 -90 1990 -91 1991 -92
I Performance Indicators
F.Y. F.Y. F.Y.
1990 1991 1992
I ACTUAL ESTIMATED PROJECTED
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PROGRAM BUDGET SUMMARY
I 1
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Program Culture & Recreation
I
Program Description
This program consists of funding for non - profit agencies which pro -
1 vide educational, cultural and recreational opportunities for the cit-
I !
izens of the Kodiak Island Borough.
F
Goal
1 1
To provide financial assistance to non - profit agencies to assure s
their financial liability to provide educational, cultural and recre-
ational opportunities for the residents of the Kodiak Island Borough. '
1 `
Objectives for 1991 -1992 1
1
To continue to fund a variety of educational, cultural and recre-
ational non - profit agencies. 1
I z
To seek high quality, wide appeal programs for the benefit of the ,
residents of the Kodiak Island Borough.
I ;
Significant Budget Changes
No significant budget changes. I
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Expenditures
F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
KMXT Public Radio $ 12,000 $ 12,000 $ 12,000 $ 12,000
Historical Society 9,000 9,000 9,000 9,000
I Summer Basketball 3,000 3,000 3,000 3,000
Crimestoppers 1,000 1,500 0 0
I K. I. S. A. 1,500 2,500 2,500 2,500
I Kodiak Art Council 12,000 12,000 12,000 12,000
Village Libraries 18,000 18,000 18,000 18,000
I Chiniak Public Library 3,000 3,000 3,000 3,000
City of Kodiak Library 58,000 58,000 58,000 58,000
I Head Start 8,000 8,200 8,200 8,200
I Kodiak College 34,000 34,000 34,000 34,000
Kodiak Little League 0 2,000 2,000 2,000
I Kodiak Library Assoc. 0 1,500 1,500 1,500
Santa in the Village 1,000 1,000 1,000 1,000
I Karluk IRA Council 20,000 20,000 20,000 20,000
I KANA Dorms 0 10,000 10,000 10,000
Elks Fireworks 0 0 1,500 1,500
I TOTAL $180,500 $195,700 $195,700 $195,700
I Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
Performance Indicators
F.Y. F.Y. F.Y.
I 1990 1991 1992
ACTUAL ESTIMATED PROJECTED
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1
PROGRAM BUDGET SUMMARY
Program Transfers 1 I
1 Program Description .
Money is transferred from the General Fund to other funds of the I
Kodiak Island Borough. There are no goals and objectives listed for
this department as they are delineated in the fund receiving the
transfer. I
Goal
I
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Objectives for 1991 -1992 1
1
1
1
Significant Budget Changes
I No significant budget changes.
I
1
1
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I
1
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1
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I
80
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Expenditures
F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
' Other Financing Uses
Transfers out
Debt Service Other $ 9,102 $ 0 $ 9,000 $ 9,000
Total Other Financing
Uses - $ 9,102 $ 0 $ 9,000 $ 9,000
' Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
Performance Indicators
F.Y. F.Y. F.Y.
1990 1991 1992
ACTUAL ESTIMATED PROJECTED
1
81
.
SPECIAL REVENUE FUNDS
i
I
BUDGET RECAP
SPECIAL REVENUE
FISCAL YEAR 1991 \ 1992
II 1
Community
a and Building Women's I Mental Day Land Coastal Regional and Bay Road t
Health Care Sales Management Affairs Grounds District
Beginning Fund
Balance $ 175,844 $ 0 $1,486,504 $ 0 $ 0 $ 385,711 $ 26,710 II
Revenues 1,777,420 207,000 683,490 20,000 7,000 375,075 101,150 II I
Transfers in 50,000 0 0 0 0 400,000 0
II i
Total Available
Funds 2,003,264 207,000 2,169,994 20,000 7,000 1,160,786 127,860
Expenditures 1,827,420 207,000 201,820 20,000 x,000 775,075 91,150
I
Transfers out 0 0 481,670 0 0 0 10,000 II
Total Use of Funds 1,827,420 207,000 683,490 20.000 7,000 775.075 101,150 1
II t
Estimated Funds
Available 6/30/92 $ 175,844 $ 0 $1,486,504 $ 0 $ 0 $ 385,711 $ 26,710
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Road Monashka Bayview Woodland
Service Bay Road Road Acres Bayside Women's
District Service Service Street Fire Bay Fire
Number 1 District District Lights Department Department Total
I 23,115 - $ 5,959 $ 1,836 $ 1,333 $ 416,159 $ 17,103 $2,540,274
I 138,600 22,400 4,000 7,380 388,590 36,800 3,768,905
II 0 0 0 0 0 10,000 460,000
II 161,715 28,359 5,836 8,713 804,749 63,903 6,769,179
138,600 22,400 4,000 7,380 388,590 46,800 3,737,235
I 0 0 0 0 0 0 491,670
138,600 22,400 4,000 7,380 388,590 46,800 4,228,905
$ 23,115 $ 5,959 $ 1,836 $ 1.333 $ 416.159 $ 17.103 $2,540,274
1
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II
II
II
I 85
I
MENTAL HEALTH SUMMARY
F.Y. 1990 F.Y. 1991 MAYOR'S APPROVED
ACTUAL BUDGET BUDGET BUDGET
Revenue
Community Mental Health I
Health & Social Services $ 289,500 $ 253,762 $ 401,390 $ 401,390
Div. of Vocational 3,432 0 0 0
Client Fees 39,035 42,000 68,000 68,000
I
KIBSD 61,054 58,800 ' 61,000 61,000
KIBSD Reg 34,618 58,000 58,000 58,000
Private Insurance 61,538 80,008 70,000 70,000
Champus 20,922 22,000 25,000 25,000
I
Medicaid 29,504 30,000 40,000 40,000
Veterans Administ. 2,073 4,000 6,000 6,000
U.S.Coast Guard 7,610 15,000 6,000 6,000 I
Vocational Service 1,710 1,000 1,000 1,000
Div. of Development 39,000 39,000 39,000 39,000
Div. of Corrections 2,670 2,500 500 500
I
Dis. Determination 590 1,000 500 500
City Contract 17,095 17,000 17,000 17,000
1 CSP Consultation 27,000 27,000 28,000 28,000
Contracted Services 17,000 17,000 8,000 8,000 I
Interest 8,847 15,000 15,000 15,000
Other 1,822 0 0 0
Rental Income 12,000 12,000 12,000 12,000 I
Use of Fund Balance 0 80,000 0 0
Transfers In
General Fund 140,000 103,250 80,000 80,000
Total Revenues 817,020 878,320 936,390 936,390
1 1
Development Disabilities
Div. of Disability 261,600 246,100 295,520 295,520
t Div. of Vocational 0 17,100 1,500 1,500 I
Client Fees 32,887 39,000 45,600 45,600
Transfers In
General Fund 0 15,370 0 0
Total Revenues 294,487 317,570 342,620 342,620
Community Support Program I
Community Support 263,100 263,100 392,080 392,080
Div. of Vocational 0 0 0 0
Client Fees 19,863 20,000 14,400 14,400 111 Rental Income 48,000 48,000 48,000 48,000
Transfers In
General Fund 0 91,380 0 0
Total Revenues 330,963 422,480 454,480 454,480 1
Alaska Youth Initiative
Alaska Youth Initiative 105,127 105,100 76,930 76,930
KIBSD 0 0 0 0
Total Revenues 105,127 105,100 76,930 76,930 II
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1
I F.Y. 1990 F.Y. 1991 MAYOR'S APPROVED
ACTUAL BUDGET BUDGET BUDGET
Div of Family & Youth
Div. of Family & Youth 9,165 17,000 17,000 17,000
Total Revenues 9,165 17,000 17,000 17,000
Mental Health Children
I KIDS Grant 0 0 0 0
Total Revenues 0 0 0 0
I TOTAL MENTAL HEALTH REVENUES $1,556,762 $1,740,470 $1,827,420 $1,827,420
Expenditures
I Dept 200 Community Health $ 798,927 $ 878,320 $ 936,390 $ 936,390
Dept 202 Develop. Disability 345,160 317,570 342,620 342,620
Dept 204 Community Support 368,306 422,480 454,480 454,480
I Dept 206 Ak Youth Initiative 105,314 105,100 76,930 76,930
Dept 208 Div. Family & Youth 9,165 17,000 17,000 17,000
Dept 210 M. H. Children 0 0 0 0
I Total Expenditures $1,626,872 $1,740,470 $1,827,420 $1,827,420
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E
PROGRAM BUDGET DETAIL II
Program M ental Health Fund - Mental Health Center I
Program Description
To provide an integrated and comprehensive community mental health
1
service for all Kodiak Island Borough residents with a strong emphasis
1 on both treatment and prevention of mental illness and other condi-
tions which interfere in the well being, integrity and dignity of per-,
1 sons within the community.
Goal
I
To provide outpatient services.
To provide emergency and crisis intervention services.
To provide evaluations and diagnostic services.
I
I To provide consultation, training and community education.
I Objectives for 1991 -1992
i
To provide individual, group, family and children's therapy.
1 To provide 24 hour on -call staff for emergency services and crisis I
intervention.
To provide short -term inpatient care in conjunction with Kodiak
1 Island Hospital.
To provide secondary screening per OBRA.
To provide consultation and training to village programs and other
human service programs.
To provide community disaster intervention. III
Significant Budget Changes
I
i
No significant budget changes.
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Expenditures
F.Y. F.Y. MAYOR'S APPROVED
I 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Personnel Services
Fringe Benefits $566,647 $610,830 $659,310 $659,310
110,168 141,390 146,980 146,980
Travel Expenses 22,251 19,500 19,500 19,500
Facilities 17,597 21,500 21,500 21,500
I Supplies 20,791 18,500 17,500 17,500
Equipment 41,511 13,000 13,000 13,00^
Other Support 7,708 50,600 58,600 58,600
t Capital Outlay 12,254 3,000 0 0
TOTALS $798,927 $878,320 $936,390 $936,390
I
Personnel Number of Employees
I Position 1989 -90 1990 -91 1991 -92
I Director 1.00 1.00 1.00
Clinician III 7.00 7.00 7.00
Social Worker - School 1.00 1.00 1.00
Admin. Assistance 1.00 1.00 1.00
I Secretary III 2.00 1.00 1.00
Clerk \ Cashier 1.00 1.00 1.00
I TOTALS 13.00 12.00 12.00
Performance Indicators
' F.Y. F.Y. F.Y.
1990 1991 1992
ACTUAL ESTIMATED PROJECTED
Outpatient - Open Cases 1 470 1 610
P P ,
Emergency Services Contacts 400 440
I Education & Prevention 3,000 3,000
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I
1 PROGRAM BUDGET DETAIL
I I
Program Mental Health Fund - Development Disabilities I
Program Description
I
This component of the Mental Health Center will serve developmen-
t
tally disabled persons, many of whom are fully diagnosed, with resi-
dential vocational, and support services.
Goal I .
To provide a range of home like residential options.
t To provide a range of community supported work options. I
To provide skill development focused on independence and normaliza-
tion. I
To provide opportunities for community integration.
To provide transition services to young adults moving from school
based to community based services.
Objectives for 1991 -1992
To provide services to 10 developmentally disabled clients. ,
To maintain licensed group living arrangements.
To maintain some independent apartments.
To maintain in home services.
To maintain mobile crews, group work sites and individualized
placement services.
To provide individual habitation plans (IHP) for each client and I s
skills training pursuant to IHP.
To involve clients in community based activities.
j To provide high school students with additional skills development
1 to augment and support school activities. I
1
Significant Budget Changes - I
This budget reflects the addition of staff for an additional struc
1 tured residential setting and a capital request for a new vehicle.
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90
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Expenditures
F.Y. F.Y. MAYOR'S APPROVED
I
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
i Personnel Services $150,658 $166,810 $185,230 $185,230
Fringe Benefits 41,398 56,660 55,390 55,390
Travel Expense 1,000 1,000 3,000 3,000
I Facilities 23,307 20,500 20,500 20,500
Supplies 21,334 23,000 24,500 24,500
Equipment 4,159 4,600 7,000 7,000
Other Support 83,304 45,000 47,000 47,000
' Capital Outlay 20,000 0 0 0
TOTALS $345,160 $317,570 $342,620 $342,620
I Personnel Number of Employees
I Position 1989 -90 1990 -91 1991 -92
Social Worker IV 0.00 .33 .00
I Job Coach 1.00 1.00 1.00
Residential Trainer 2.50 3.50 2.00
Secretary III 0.00 .25 .30
Employment Placement Spec. .50 .50 .50
I
Rehab. Program Coordinator .33 .25 .30
Skills Trainer 1.00 1.00 2.00
Case Manager .50 0.00 .75
I TOTALS 5.83 6.83 6.85
I Performance Indicators
F.Y. F.Y. F.Y.
1990 1991 1992
I ACTUAL ESTIMATED PROJECTED
Residential Clients 10 12
I Vocational Clients 10 12
Case Management 15 15
I Social Skills 12 14
I
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I 91
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PROGRAM BUDGET DETAIL
Program Mental Health Fund - Community Support Program (CSP) I
Program Description
The community support program component of the Mental Health Center
I
will provide core services for adults with severe mental illness which
include residential, vocational, case management and other rehabilita-
tion support services. I
)
Goal
To provide a range of home like residential options.
To provide a range of community supported work options.
To provide skills development focused on independence and normal -
ization.
I To provide emergency services.
To provide case management. I
Objectives for 1991 -1992
To maintain semi - independent apartments.
To maintain in -home services.
To maintain mobile crews, group work -sites and individualized
placement services. t
To provide 24 hour on -call emergency and crises /respite services.
1 To provide individualized habitation plans (IHP) for each client
and skills training pursuant to IHP. 1
1
Significant Budget Changes
T he budget includes a capital request for a new vehicle.
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92
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Expenditures
I F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Personnel Services $194,214 $206,750 $219,930 $219,930
Fringe Benefits 49,679 71,980 70,880 70,880
Travel Expense 1,000 2,000 2,000 2,000
I Facilities 76,922 77,000 84,000 84,000
Supplies 11,412 25,150 15,500 15,500
Equipment 3,262 4,600 7,500 7,500
Other Support 31,817 35,000 54,670 54,670
1 Capital Outlay 0 0 0 0
TOTALS $368,306 8422,480 $454,480 $454,480
1
Personnel Number of Employees
I Position 1989 -90 1990 -91 1991 -92
I Rehab. Program Coordinator .51
0 .37 .70
Social Worker IV .00 .33 .00
Case Manager 1.25 2.75 1.25
Job Coach 1.00 1.00 1.00
I Residential Trainer 2.75 2.50 2.00
Secretary III 0.00 .50 .70
Employment Placement Spec. .50 .50 .50
I Skills Trainer 1.25 1.00 1.50
Clinician III 0.00 .50 .00
Education Specialist 0.00 .25 .00
1 TOTALS 7.26 9.70 7.65
' Performance Indicators
F.Y. F.Y. F.Y.
1990 1991 1992
1 ACTUAL ESTIMATED PROJECTED
Residential - Clients Served 35 40
1 Vocational - Clients Served 10 15
Case Management - Clients Served 40 45
1 Social Skills - Clients Served 25 30
1 Crises Respite - Clients Served 20 25
1
1
1 93
PROGRAM BUDGET DETAIL
Program Mental Health Fund - Alaska Youth Initiative (AYI) x
Program Description
To provide individualized services to youth who would otherwise
1
have been sent out of state for treatment.
Goal 1
To avoid institutionalization of two children who are classified as
emotionally disturbed. 1
Objectives for 1991 -1992
To maintain foster home placement.
To maintain full time enrollment in regular school enrollment.
To provide therapeutic support on an individualized bases.
1
Significant Bud g et Changes
� k
No significant budget changes.
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4
1
i
94
i
1
Expenditures
I F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Personnel Services $ 60,692 $ 57,870 $ 42,380 $ 42,380
Fringe Benefits 16,140 21,730 12,600 12,600
Travel Expense 10 500 0 0
I Facilities 10,033 8,800 3,600 3,600
Supplies 10,290 9,100 5,350 5,350
Equipment 876 1,100 500 500
I Other Support 7,273 6,000 12,500
0 12,500
Capital Outlay 0 0 0
TOTALS $105,314 $105,100 $ 76,930 $ 76,930
Personnel Number of Employees
1 Position 1989 -90 1990 -91 1991 -92
I Case Manager 0.00 0.00 0.00
Skills Trainer 1.00 1.00 .50
Residential Trainer 1.00 1.25 0.00
Secretary III 0.00 .125 0.00
I Rehab. Program Coordinator .16 .12 0.00
Education Specialist 0.00 .25 0.00
Family Teacher 0.00 0.00 1.00
I TOTALS 2.16 2.745 1.50
I Performance Indicators
F.Y. F.Y. F.Y.
' 1990 1991 19921
' ACTUAL ESTIMATED PROJECTED
I Clients Served 2 2 2
1
1
1
1
1 '
I 95
1
PROGRAM BUDGET DETAIL
Program Mental Health Fund - Hold -Over Facility -•DFYS 1
Program Description
The Hold -Over Facility component of the Mental Health Center is to 1
provide shelter other than secure detention to youth following arrest.
i
Goal
To provide a safe environment for youth referrals, effective coor-
dination with local law enforcement, DFYS personnel, youth and their 1 I`
families, and the community. To provide emergency health care
screening. To contact youth's parent \ guardian as requested by DFYS.
I
Objectives for 1991 -1992
I
To have staff on -call 24 hours a day.
I
To respond to requests for services within 45 minutes.
To serve 10 - 20 youths during FY91.
1
Significant Budget Changes
This is a full year budget. The budget for FY 90 was for 3/4 of 1 1
the year. The staff will be part -time temporary rather than con -
tracted staff from a private security agency.
1
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1
F
96 1
1
Expenditures
I F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Personnel Services $ 570 $ 5,000 $ 5,000 $ 5,000
Fringe Benefits 56 850 850 850
Facilities 2,121 4,650 4,650 4,650
I Supplies
Equipment 1,566 2,500 2,500 2,500
2,000 0 0 0
Other Support 642 4,000 4,000 4,000
I Capital Outlay 2,210 0 0 0
TOTALS $ 9,165 $ 17,000 $ 17,000 $ 17,000
1 Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
I Hold Over Attendant As needed As needed As needed
I Performance Indicators
F.Y. F.Y. F.Y.
I
1990 1991 1992
ACTUAL ESTIMATED PROJECTED
1 Clients Served 0 10 20
1
1
1
1
1
1
1 97
PROGRAM BUDGET DETAIL
Program Mental Health Fund - Children Services 1
Program Description
The children's services of the Mental Health Center will provide 1
coordinated delivery of services for mentally ill children and adoles-
cents, including case management, individualized services, therapeutic
group home and respite care. 1
Goal
To provide hospital diversion.
To provide transition from hospital to family home.
To provide respite and crisis stabilization.
To provide educational support.
Objectives for 1991 -1992 1
To provide services to 16 - 20 youths in short -term residential
treatment.
To provide services to 10 - 15 crisis \ respite cases.
To provide short -term support needs to up to 25 qualified families.
Significant Budget Changes II
This is a new service component. No funding has been dedicated to
this program but efforts are being made to fund it in FY 1992. 1 z;
1
1
1
1
1
1
1
98
1
1
Expenditures
F.Y. F.Y. MAYOR'S APPROVED
I 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Personnel Services $ 0 $ 0 $ 0 $ 0
Fringe Benefits 0 0 0 0
Travel Expense 0 0 0 0
I Facilities 0 0 0 0
Supplies 0 0 0 0
Equipment 0 0 0 0
Other Support 0 0 0 0
1 Capital Outlay 0 0 0 0
TOTALS $ 0 $ 0 $ 0 $ 0
I Personnel Number of Employees
1 Position 1989 -90 1990 -91 1991 -92
Social Worker IV 0 0 0
I Case Manager 0 0 0
Residential Trainer 0 0 0
Secretary III 0 0 0
Rehab. Program Coordinator 0 0 0
I Skills Trainer 0 0 0
Clinician III 0 0 0
Education Specialist 0 0 0
1 TOTALS 0 0 0
I Performance Indicators
F.Y. F.Y. F.Y.
1990 1991 1992
I ACTUAL ESTIMATED PROJECTED
Residential - Clients Served 0 0 16 - 20
1 Respite Cases - Clients Served 0 0 10 - 15
Family Support Cases 0 0 25
1
1
1
1
99
PROGRAM BUDGET SUMMARY
Program Day Care Assistance Program 1
Program Description
A State program that subsidizes the cost of child care for eligible
families while parents work or go to school.
Goal 1
To enable parents to work and to ensure that the children receive
adequate childcare while the parents are at work. 1
Objectives for 1991 -1992
To enlarge base of child care providers, especially for infant
care.
Significant Budget Changes
No significant budget changes. 1
1
1 '
1
1
1
1
1)
1
1
1
100
1
1
' F.Y. F.Y.
1991 MAYOR'S APPROVED
1990 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
Revenues
State of Alaska Grants
Day Care Reimbursement $181,572 $205,631 $207,000 $207,000
Admin. Reimbursement 0 0 0 0
1 Total Revenues $181,572 $205,631 $207,000 $207,000
Expenditures
' Day Care - State $181,744 $205,631 $207,000 $207,000
Day Care - Federal 0 0 0 0
1 Total Expenditures $181,744 $205,631 $207,000 $207,000
' Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
Performance Indicators
F.Y. F.Y. F.Y.
1990 1991 1992
ACTUAL ESTIMATED PROJECTED
1
1 1
1
1
1
101
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PROGRAM BUDGET SUMMARY
Program Land Sales
Program Description
c 1 The Borough is entitled to 56,500 acres of land by virtue of orga-
nizing as a Borough. The land selection pr ocess 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 I
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.
1
Goal
1
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 public pur- /
poses, and land exchanges. ' 1
1
Objectives for 1991 -1992
r
Receive patent to a block of Borough selected lands in the Kuprea-
I not Peninsula area. This block is composed of 2000 acres of land. I
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
1 wide variety of quality land around the Island for home building, rec- I
reation, etc.
Significant Budget Changes
1
i This survey work, including platting costs, RFP composition, review
and reward should not exceed the $40,000 budgeted in the FY90 budget.
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1
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1
102
1
1
1
1
F.Y. F.Y. MAYOR'S APPROVED
I 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
Revenues
I Annual Use Permit Fee $ 10,000 $ 0 $ 0 $ 0
Fee - Road & Utilities 100 0 0 0
Interest Earnings 0 112,500 100,000 100,000
I Gravel Sales 203,488 55,000 40,000 40,000
Principal Payments 224,141 120,000 230,000 230,000
Interest Payments 143,931 90,000 140,000 140,000
Fees & Penalties 200 200 0 0
I Reim. - Title Search 0 0 0 0
Reim. - Attorney Fees 0 1,500 0 0
Other (19,166) 0 0 0
I Land Leases 0 0 0 0
Total Revenues 562,694 379,200 510,000 510,000
I Other Financing Sources
Use of Fund Balance 0 972,530 173,490 173,490
Transfers in
Capital Proj. Funds 0 0 0 0
I Total Other
Financing Sources 0 972.530 173,490 173,490
I Total Revenues and
Other Financing Sources $ 562,694 $1,351,730 $ 683,490 $ 683,490
E xpenditures
A Contracted Services $ 19,556 $ 0 $ 157,500 $ 157,500
Support 40,426 50,000 44,500 44,500
Capital Outlay 4,795 0 0 0
1 Total Expenditures 64,777 50,000 202,000 202,000
Other Financing Uses
I Transfers out
General Fund 68,790 73,230 81,490 81,490
Cap. Proj. Boro 185,000 728,500 0 0
Cap. Proj. State 0 0 400,000 400,000
I Major Maint. School 0 500,000 0 0
Solid Waste Disposal 60,000 0 0 0
Total Other
1 Financing Uses 313,790 1.301,730 481,490 481,490
Total Expenditures and
I Other Financing Uses $ 378,567 $1,351,730 $ 683,490 $ 683,490
Performance Indicators
I F.Y. F.Y.
1991 F.Y.
1990 1992
ACTUAL ESTIMATED PROJECTED
1
1
1 103
PROGRAM BUDGET SUMMARY
Program Building and Grounds Funds 1
Program Description
The operation and maintenance of Borough parks as well as other 1
public grounds. Specifically, this includes garbage pickup, snow
removal, and parks maintenance.
Goal -
1
To maintain Borough-owned or operated 1
g p parks and other improvements
or facilities to an acceptable level.
Objectives for 1991 - 1992 1
Contract with Threshold Services, Inc. for garbage pick -up in and
around Borough Parks.
Contract for snow removal for the bike path.
Contract with Women's Bay community Council and Chiniak Community
Council for maintenance of Borough Parks in Chiniak and Women's Bay.
Significant Budget Changes
No significant budget changes.
1
1
1
1
I
1
1
1
104
1
F.Y. F.Y. MAYOR'S APPROVED
1 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
Revenues
I Interest Earnings $ 15,357 $ 7,500 $ 15,000 $ 15,000
Rents & Royalties
K.I.B. 110,040 110,040 110,020 110,020
I City of Kodiak 46,740 38,950 46,740 46,740
K.I.B.S.D. 77,880 77,880 77,880 77,880
KMXT Public Radio 25,788 21,960 21,960 21,960
Boro. Bldg. Annex 3,156 3,160 3,160 3,160
1 KANA Apt. Rent 4,790 4,800 4,790 4,790
C & RA 2,832 2,850 2,830 2,830
Mental Health 6,240 6,240 6,240 6.240
1 Total Revenues 292,823 273,380 288,620 288,620
Other Financing Sources
I Use of Fund Balance 0 (16,280) 86,455 86,455
Transfers in
General Fund KIB 450,000 460,000 460,000 460,000
Total Other
1 Financing Sources 450,000 443.720 546,455 546,455
Total Revenue and Other
111 Financing Sources $742,823 $717,000 $835,075 $835,075
Expenditures
Borough Bldg $248,967 $252,000 $312,575 $312,575
I KIB Apartments 18,811 32,200 32,500 32,500
School Bldg 315,408 403,800 460,000 460,000
Refuse Coll & Disposal 15,015 15,000 16,000 16,000
1 Parks - Oper & Maint. 19,199 14,000 14,000 14,000
Total Expenditures $617,400 $717,000 $835,075 $835,075
1 Personnel Number of Employees
1 Position 1989 -90 1990 -91 1991 -92
I Performance Indicators
F.Y. F.Y. F.Y.
1990 1991 1992
1 ACTUAL ESTIMATED PROJECTED
1
1
1
1 105
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PROGRAM BUDGET DETAIL
Program Building & Ground Fund - Borough Building 1
Program Description
The Borough Building provides administrative office space for a
1
wide variety of municipal government functions, state agencies and
other non - profit organizations.
I 1
1
Goal
To provide efficient, cost - effective space for public service func- 1
tions.
i
Objectives for 1991 -1992 1
To establish a plan for an upgrade of the building's electrical M /
distribution system to eliminate safety hazards and 'meet the demand
imposed by increased office automation.
i
Significant Budget Changes 1
I No significant budget changes.
1
1
1
I
i
1
I
I
1
3
1
1
1
i
1
1
1
106
1
1
F.Y. F.Y. MAYOR'S APPROVED
I 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
Expenditures
Personnel Services $ 16,264 $ 9,500 $ 0 $ 0
I Fringe Benefits 58 0 0 0
Contracted Services 0 10,000 12,000 12,000
Support Goods & Svcs 205,766 207,500 243,575 243,575
I Capital Outlay 26,879 25,000 57,000 57.000
Total Expenditures $248,967 $252,000 $312,575 $312,575
1 Personnel Number of Employees
I Position 1989 -90 1990 -91 1991 -92
Part -time Dayman .25
I Performance Indicators
F.Y. F.Y. F.Y.
I 1990 1991 1992
ACTUAL ESTIMATED PROJECTED
1
1
1
1
II
1
1
1
1
1 107
PROGRAM BUDGET DETAIL
Program Building & Ground Fund - K.I.B. Apartments 1
Program Description
The Kodiak Island Borough Apartments provide housing and space for 1
a variety of Mental Health Rehabilitation and therapy programs.
Goal 1
To provide a safe, useable environment.
Objectives for 1991 -1992
Identify a major repair project for complete renovation of the 1
facility.
Significant Budget Changes
� 1
No significant budget changes.
111
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y ry 1
I 1
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1
1
I 1
1
1
108
1
F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
Expenditures
' Personnel Services $ 530 $ 5,000 $ 5,000 $ 5,000
Support Goods & Svc 18,281 27,200 27,500 27,500
Capital Outlay 0 0 0 0
' Total Expenditures $ 18,811 $ 32,200 $ 32.500 $ 32.500
' Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
' Performance Indicators
F.Y. F.Y. F.Y.
1990 1991 1992
ACTUAL ESTIMATED PROJECTED
1
1
1
1
1
1
1
1 109
PROGRAM BUDGET DETAIL
Program Borough & Grounds Fund - School Buildings 1
Program Description
This department is set up to provide insurance on the school build- 1
ings in the Kodiak Island Borough.
Goal 1
To have adequate insurance on all of the school buildings in the
Kodiak Island Borough. 1
Objectives for 1991 -1992
To have all school buildings owned by the Kodiak Island Borough
fully insured for the fiscal year 1990 - 1991.
Significant Budget Changes
I j
No significant budget changes. 1
•
1 5
1
1
1
I
1
1
1
110
1
F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
Expenditures
' Support Goods & Svc
Transfers to (out) $430,000 $460,000 $460,000
0
Educational Support 0 0 0
1 Total Expenditures $430,000 $460,000 $460,000
Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
1
' Performance Indicators
F.Y. F.Y. F.Y.
1990 1991 1992
1 ACTUAL ESTIMATED PROJECTED
1
1
1
1
1
1
1
1
1
1
1 111
PROGRAM BUDGET DETAIL
Program Building & Grounds Fund - Refuse Collections & Disposal 1
Program Description
Provide assistance / encouragement for removal and proper disposal 1
of junk and abandoned vehicles from both private properties, as
requested by owners, and public right - of - ways.
Goal 1
Reduction of visual blight caused by junk vehicles and other large 1
items of junk and / or potentially hazardous waste which might other-
wise not be dealt with due to handling and disposal costs.
Objectives for 1991 -1992
Keep the environment as free as possible from the eyesore of
offending junk.
Identify and dispose of expeditiously drums of potentially toxic
waste irresponsibly dumped along the roadside.
I 1
Significant Budget Changes 1
No significant budget changes.
1
1
1
1
1
1
1
112
1
F.Y. F.Y. MAYOR'S APPROVED
' 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
Expenditures
Support Goods & Svc $ 15.015 $ 15,000 $ 16.000 $ 16.000
Total Expenditures $ 15,015 $ 15,000 $ 16,000 $ 16,000
Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
Performance Indicators
F.Y. F.Y. F.Y.
' 1990 1991 1992
ACTUAL ESTIMATED PROJECTED
1
1
1
1
113
PROGRAM BUDGET DETAIL
Program Building & Grounds Fund - Parks\Operation & Maintenance 1
Program Description
The Kodiak Island Borough Parks & Recreation Program has a dual 1
function. One is to rovide summer employment to Kodiak
P youth, and
the other is the more formal goal of providing a wide range on (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 facili-
ties to serve the diverse recreational needs of Kodiak's residents.
Objectives for 1991 -1992
Maintain the quality of existing parks to an acceptable level. 1
Complete another phase of Island Lake Creek - Pedestrian trail sys-
tem.
Complete Island Lake Park. ' 3
Review boat launch sites.
Complete a comprehensive recreation plan.
Adopt a beach program.
Significant Budget Changes
No significant budget changes.
1 1
1
1
1
1
114
1
1
F.Y. F.Y. MAYOR'S APPROVED
I 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Expenditures
Personnel Services $ 1,796 $ 4,000 $ 4,000 $ 4,000
Fringe Benefits 41 0 0 0
Professional Services 2,110 5,000 5,000 5,000
1 Support Goods & Svc 15,252 5,000 5,000 5,000
Total Expenditures $ 19,199 $ 14,000 $ 14,000 $ 14,000
I Personnel Number of ees Em to
P Y
Position 1989 -90 1990 -91 1991 -92
I Performance Indicators
F.Y. F.Y. F.Y.
' 1990 1991 1992
ACTUAL ESTIMATED PROJECTED
II
1
1
1
1
1
II
1
1
1 115
PROGRAM BUDGET SUMMARY
Program Coastal Management
1
Program Description
With the passage of the ACMP Act in 1977, local governments, rural
1
regions, and the State of Alaska began to cooperatively manage the use
of production of Alaska's Costal resources. The Act provides for
orderly and balanced development of Alaska's coast, with full opportu- '
nity for coastal residents to take part in planning decisions made.
Financial 'and technical support for the ACMP has provided the
Kodiak Island Borough to develop and implant a local costal management
program. On a annual basis the Kodiak Island Borough submits a fund-
I
ing proposal to the ACMP for funding.
Goal
1
To obtain a U. S. Army Corps of Engineers "General Permit" allowing
the Borough to issue building permits and allow activities to occur on I
low value wetlands.
1 Objectives for 1991 -1992
To identify and map on the Borough's existing orthophotographs wet-
land boundaries along the developing areas of Kodiak. I
To assign values and determine the predominant function of all
identified wetlands.
Classify wetlands based on values and functions. The classifica- ' II 1
tions system will demonstrate which wetlands are of high value and
should be maintained, and which wetlands are of insignificant value
and can be impacted.
I R
Significant Budget Changes
No significant budget changes. ,
1 1 1 1 1
I
1
1
1
116
l
1
I F.Y. F.Y.
1991 MAYOR'S APPROVED
1990 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Revenues
Coastal Management $ 11,116 $ 46,100 $ 20,000 $ 20,000
II Total Revenues $ 11,116 $ 46,100 $ 20,000 $ 20,000
Expenditures
I Payroll
Professional Services $ 2,631 $ 27,600 $ 20,000 $ 20,000
7,953 14,000 0 0
Support Services* 532 4,500 0 0
1 Total Expenditures $ 11,116 $ 46,100 $ 20,000 $ 20,000
Personnel Number of Employees
I
Position 1989 -90 1990-91 1991 - 92
1
Performance Indicators
I F.Y. F.Y. F.Y.
1990 1991 1992
ACTUAL ESTIMATED PROJECTED
1
1
1
1
1
1
1
1
1
1 117
PROGRAM BUDGET SUMMARY
Program Women's Bay Road Service District 1
Program Description
Women's 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
1
To provide safe, ice and snow free, well drained, roads. 1
Objectives for 1991 -1992
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 neces-
sary.
To brush ditches back for better visibility.
To seal coat approximately 3 1/2 miles of asphalt.
Significant Budget Changes 1
No significant budget changes.
1
1
1
1 '
1
1
1
118
1
F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
I ACTUAL BUDGET FY 1992 FY 1992
Revenues
Property Taxes $ 37,598 $ 65,150 $ 65,150 $ 65,150
I Annual Use Permits 20,000 20,000 20,000 20,000
State Shared Revenue 15,956 16,000
16,000 16,000
Total Revenue $ 73,554 101,150 101,150 101,150
I Other Financing Sources
Use of Fund Balance 0 0 0 0
Total Other
1 Financing Sources 0 0 0 0
Total Revenues and ,Other
I Financing Sources $ 73,554 $101,150 $101,150 $101,150
Expenditures
Personal Services $ 359 $ 500 $ 500 $ 500
I Professional Srvs. 16,770 0 0 0
Snow Removal 22,322 35,000 35,000 35,000
Repairs & Maint. 10,140 15,000 15,000 15,000
I Grading & Ditching 29,454 30,000 30,000 30,000
Support Goods & Svc 0 10,650 10,650 10,650
I Total Expenditures 79,045 91,150 91,150 91,150
Other Financing Uses
Transfers Out
I Women's Bay Fire Dept. 0 10,000 10,000 10,000
Total Other
Financing Uses 0 10,000 10,000 10,000
1 Total Expenditures and
Other Financing Uses $ 79,045 $101,150 $101,150 $101,150
I Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
Performance Indicators
F.Y. F.Y. F.Y.
I 1990 1991 1992
ACTUAL ESTIMATED PROJECTED
1
1
119
PROGRAM BUDGET SUMMARY
Program Road Service District Number 1 '
Program Description
Road Service District Number 1 provides maintenance service to
roads within the District, including snow removal, ditching and grad-
ing.
Goal I
To continue to provide maintenance service to roads within the Dis-
trict.
� r
'
To provide safe and useable roads to the District's residents.
To prove proper signage on roads.
Objectives for 1991 -1992
1 To continue to encourage the Borough to pursue the funds for all {
the roads in the District.
Significant Budget Changes 1
A mill rate increase of .50 mills. This will increase the mill
rate from 1.25 mills to 1.75 mills.
' E
1 tt
3
11
I
1 1
1
4
i
A
120
t
II
F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
I ACTUAL BUDGET FY 1992 FY 1992
Revenues
I Property Taxes
State Shared Revenue $ 50,184 $ 63,800 $128,600 $128,600
9,223 9,200 10,000 10,000
Transfers In
I General Fund 0 0 0 0
Total Revenues $ 59,407 $ 73,000 $138,600 $138,600
I Expenditures
Personal Services $ 5,055 $ 2,400 $ 4,000 $ 4,000
Snow Removal 47,894 54,000 60,000 60,000
I Repairs & Maint. 0 0 0 0
Grading & Ditching 2,399 8,000 64,000 64,000
Support Goods & Svc 8.071 8,600 10,600 10,600
1 Total Expenditures $ 63,419 $ 73,000 $138,600 $138,600
I Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
1
Performance Indicators
I F.Y. F.Y. F.Y.
1990 1991 1992
I ACTUAL ESTIMATED PROJECTED
1
1
1
1
1
111
1
1 121
PROGRAM BUDGET SUMMARY
Program Monashka Bay Road Service District
Program Description
Monashka Bay Road Service District is responsible for the road
upkeep in that district.
Goal
To maintain, repair and provide snow removal of the roads in the
Monashka Bay Service District.
Objectives for 1991 -1992
To provide safe and adequate roads. 1
Significant Budget Changes 1
No significant budget changes.
I
I
I
1
1
1
1
•
1
1
1
122
1
1
1
F.Y. F.Y. MAYOR'S APPROVED
I 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
Revenues
I Property Taxes $ 18,747 $ 18,700 $ 18,700 $ 18,700
State Shared Revenue 3,707 3,700 3,700 3,700
I Total Revenues $ 22,454 $ 22,400 $ 22,400 $ 22,400
Expenditures
I Personal Services $
24,4287 $ 0 $ 0 $ 0
Snow Removal 95 12,400 12,400 12,400
Grading & Ditching 20,920 10,000 10,000 10,000
Support Goods & Svc 122 0 0 0
1 Total Expenditures $ 45,824 $ 22,400 $ 22,400 $ 22,400
1 Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
1
i 1 Performance Indicators
F.Y. F.Y. F.Y.
• 1990 1991 1992
I '', 1 ACTUAL ESTIMATED PROJECTED
1
1
1
1
1
1 •
1
1
1 123
PROGRAM BUDGET SUMMARY
Program Bayview Road Service District 1
Program Description
Bayview Road Service District is responsible for the road upkeep in 1
that district.
Goal
To maintain, repair and provide snow removal of the roads in the
{ Bayview Road Service District. 1
Objectives for 1991 -1992
To rovide safe and adequate roads.
p q
Significant Budget Changes
No significant budget changes.
1
1
I
1
1
1
I
1
1
124
1
1
I
1 II
F.Y. F.Y. MAYOR'S APPROVED
I 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
Revenues
I Property Taxes $ 3,314 $ 3,100 $ 3,100 $ 3,100
State Shared Revenue 983 900 900 900
1 Total Revenues $ 4,297 $ 4,000 $ 4,000 $ 4,000
Expenditures
I Personal Services $ 292 $ 0 $ 0 $ 0
Professional Srvs. 0 4,000 0 0
Snow Removal 3,895 0 2,000 2,000
Grading & Ditching 2,053 0 2,000 2,000
1 Support Goods & Svc 0 0 0 0
Total Expenditures $ 6,240 $ 4,000 $ 4,000 $ 4,000
I Personnel Number of ees Em to
P Y
1 Position 1989 -90 1990 -91 1991 -92
1 Performance Indicators
F.Y. F.Y. F.Y.
1 1990 1991 1992
ACTUAL ESTIMATED PROJECTED
1
1
1
1
1
1 '
1
1
1 125
PROGRAM BUDGET SUMMARY
Program Woodland Acres Street Lights
Program Description
To provide street lighting to the residents of Woodland Acres.
Goal II
To provide street lighting to ensure a safer environment for all
residents and visitors of Woodland Acres.
Objectives for 1991-1992
To provide a street light at the corner of Puffin' Drive and Rezanof
II I
and 10 other street lights throughout Woodland Acres.
Significant Budget Changes I I
No significant budget changes. II
II 1
II 1
§
0
0
3
1
2
126
1
F.Y. F.Y. MAYOR'S APPROVED
I 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
Revenues
1 Real Property Tax $ 0 $ 7,380 $ 7.380 $ 7.380
Total Revenues $ 0 $ 7,380 $ 7,380 $ 7,380
1 Expenditures
Electricity $ 0 $ 3,000 $ 3,000 $ 3,000
Capital Outlay 0 4,380 4,380 4,380
I
Total Expenditures $ 0 $ 7,380 $ 7,380 $ 7,380
1 Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
1
1 Performance Indicators
F.Y. F.Y. F.Y.
1990 1991 1992
1 ACTUAL ESTIMATED PROJECTED
1
1
1
1
1
1
1
1
1
1 127
I
PROGRAM BUDGET SUMMARY
Program Bayside Fire Department 1
Program Description i
Bayside Fire Department is responsible for providing fire suppres-
1
sion and fire prevention services to the citizens of Fire Protection
Area Number One.
Goal
To minimize the impact on life and property attributable to fire 1
through the development and implementation of fire prevention and sup-
pression programs. 1
Objectives for 1991 -1992
To maintain a force of 20 - 25 trained fire fighters. 1
To respond a fire engine and fire fighters within five minutes of
an alarm on 90% of all calls.
To increase personnel's expertise in fire prevention and suppres- I
sion activities.
Significant Budget Changes 1
I
Upgrading of radio communications system.
4 Donation to Bayside Volunteer Association for the development of a 1
regional training center.
1
1
i
1
r
1
i
i
i
1
I
1
1
1
I
1
1
128
}
1
II F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Revenues
Property Taxes $114,577 $128,000 $140,000 $140,000
State Shared Revenue 8,039 8,000 5,000 5,000
I Chgs for Services 6 0 0 0
Interest 36,743 30,000 28,000 28,000
Other 1,540 0 0 0
Rent 6,000 6,000 6,000 6,000
II Total Revenues 166,905 172,000 179.000 179,000
Other Financing Sources
1 Use of Fund Balance 0 0 209,590 209.590
Total Other
Financing Sources 0 0 209.590 209,590
1 Total Revenues and Other
Financing Sources $166,905 $172,000 $388,590 $388,590
Expenditures
II Fire Chief $ 55,102 $ 56,340 $ 62,680 $ 62,680
Volunteers 4,415 7,000 8,000 8,000
Fringe Benefits 14,165 18,440 20,060 20,060
II Contracted Services 0 4,000 4,000 4,000
Contributions 0 0 200,000 200,000
Support Goods & Svc 35,004 43,850 59,450 59,450
Capital Outlay 1,215 29,970 22,000 22,000
Depreciation 0 12,400 12,400 12,400
Total Expenditures 109,901 172,000 388,590 388,590
1 Other Financing Uses
Transfers Out
II Debt Service Other 2,067 0 0 0
Total Other
Financing Uses 2.067 0 0 0
II Total Expenditures and
Other Financing Uses $111,968 $172,000 $388,590 $388,590
II Personnel Number of Employees
I Position 1989 -90 1990 -91 1991 -92
Fire Chief 1 1 1
Volunteers 22 22 22
TOTAL 23 23 23
II Performance Indica
1987 1988 1989 1990
Alarms 29 36 60
1 Dollar Loss in Thousands 125 90
306 250
Response of personnel 293 06 515
Response time in minutes 7.1 4.3 6.1
1 Average response per call 10.1 8.5 8.6
129
1
1
PROGRAM BUDGET SUMMARY
I t
Program Women's Bay Fire Department I
Program Description
Women's Bay Fire Department is responsible for providing fire sup -
pression and fire prevention services to the citizens of Women's Bay
Fire Protection Area.
1
Goal
k To minimize the impact on life and property attributable to fire '
through the development and implementation of fire prevention and sup -
1 pression programs.
Objectives for 1991 -1992
To maintain a force of 20 - 25 trained fire fighters.
To respond a fire engine and fire fighters within ten minutes of an I
alarm on 90% of all calls.
To increase personnel's expertise in fire prevention and suppres-
Sion activities. 1
To stain and paint the exterior of the fire house.
Upgrade communications equipment.
3 I
Significant Budget Changes
s No significant budget changes.
1
i
3 I
1
i I
1
1
I
1
i
i
1
i
1
i 1
i 1
130
1
1
' F.Y. F.Y. MAYOR'S APPROVED
11 1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
Revenues
I Property Taxes
State Shared Revenue $ 31,340 $ 29,000 $ 29,000 $ 29,000
618 600 600 600
Rent 7,700 7.200 7,200 7,200
1 Total Revenues 39,658 36,800 36,800 36,800
Other Financing Sources
I Transfers in
Women's Bay Road Dist. 0 10.000 10,000 10,000
Total Other
I Financing Sources 0 10,000 10,000 10,000
Total Revenues and Other
Financing Sources $ 39,658 $ 46,800 $ 46,800 $ 46,800
I Expenditures
Volunteers $ 0 $ 800 $ 800 $ 800
Fringe Benefits 2,503 4,000 4,000 4,000
l Support Goods & Svc 25,348 27,600 27,600 27,600
i
Capital Outlay 0 14,400 14,400 14,400
I Total Expenditures $ 27,851 $ 46,800 $ 46,800 $ 46,800
Personnel Number of Employees
Position 1989 -90 1990 -91 1991 -92
1
Performance Indicators
' F.Y. F.Y.
1991 F.Y.
1990 1992
ACTUAL ESTIMATED PROJECTED
1
1
1
1
1
1
1 131
DEBT SERVICE FUNDS
3
1
1
' SCHEDULE OF GENERAL OBLIGATION BOND INDEBTNESS
PRINCIPAL AND INTEREST REQUIREMENTS
FISCAL YEAR 1992
1
OUTSTANDING FY 1992 REQUIREMENTS
BALANCE
JUNE 30, PRINCIPAL INTEREST TOTAL
1991
1 1. General Obliga-
tion School Series
1986 $ 5,000,000 1,000,000 $ 370,000 $ 1,370,000
1 2. General Obliga-
tion School Series
1989 8,735,000 630,000 576,044 1,206,044
$13,735,000 $ 1,630,000 $ 946,044 $ 2,576,044
1
1
1
1
1
1
1
1
1
1
133
PROGRAM BUDGET SUMMARY
Program Debt Service - Schools
Program Description
This fund was established to finance and account for the payment of
interest and principal on all general obligation debts, serial and
term, other than that payable exclusively from special assessments and
revenues debt issued for and serviced by a governmental enterprise,
(Formerly called a Sinking Fund). 1
Goal
This fund accounts for the accumulation of money payment for a ment of
principal, interest and fiscal agent fees related to serial bond debt
incurred by the Borough to construct schools. 1
Objectives for 1991 -1992
Objectives are to meet all debt service requirements when due thus
avoiding any charges for penalties or interest.
Significant Budget Changes
1
No new bond issues are envisioned for this fiscal year. No issues 1
have been authorized and are unissued.
During the past fiscal period the General Obligation 1989 refunding
issue was marketed to retire the GO 1980 issue. This issue (1980 GO)
has been fully defeased with Security Pacific Bank and will be called
on August 1, 1990.
1
1'
1 .
1
1
1
134
1
1
F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
1 ACTUAL BUDGET FY 1992 F.Y. 1992
Revenues
State Shared Revenues
1 School Debt Reim. -
current $1,981,145 $ 960,000 $1,000,000 $1,000,000
School Debt Reim. 2
1 year lag 1,572,242 2,810,000 2,300,000 2,300,000
Alaska Cigarette Tax 69,757 70,000 70,000 70,000
Interest Earnings 455,201 375,000 350,000 350,000
. Gain or Loss 33,246 0 0 0
Other 2,321 0 0 0
Total Revenues 4,113,912 4,215,000 3,720.000 3,720.000
Other Financing Sources
Use of Fund Balance 0 525,230 0 0
0 Total Other
Financing Sources 0 525.230 0 0
. Total Revenue and Other
Financing Sources $4,113,912 $4,740,230 $3,720,000 $3,720,000
Expenditures
1 Loan Payable - EPA $ 20,833 $ 20,840 $ 20,840 $ 20,840
Principal Payments
School Bonds -1984 B 550,000 0 0 0
School Bonds -1986 1,000,000 1,000,000 1,000,000 1,000,000
School Bonds -1989 690,000 575,000 630,000 630,000
Interest Payments
. School Bonds -1984 B 10,073 0 0 0
School Bonds -1986 403,128 470,000 370,000 370,000
School Bonds -1989 496,133 623,000 600,000 600,000
Support Goods & Svc 69,249 311,160 379,160 379,160
1 Transfers
Cap. Proj. - Borough 0 1,340,230 720,000 720,000
Cap. Proj. - School 0 400,000 0 0
I
Total Expenditures $3,239,416 $4,740,230 $3,720,000 $3,720,000
1
PERFORMANCE INDICATORS % COMP % COMP. COMPLETE
F.Y. 1991 F.Y. 1992 DATE
1
1
II
1
135
•
CAPITAL PROJECTS FUNDS
1 PROGRAM BUDGET SUMMARY
Program Capital Projects - Borough Various
Program Description
Capital Projects - Borough Various is used to account for capital
1 improvements to various Borough Facilities and Utilities and perform-
ance for feasibility studies. Financing is provided from General Fund
Revenues.
1 Goal
To protect the Borough's interest in each capital project by ensur-
ing satisfactory job progress, reasonable performance and clear and
accurate communications.
1 Objectives for 1991 -1992
' To administer professional and construction contracts in a manner
consistent with the appropriate legal requirements, Borough policies
and department needs for each project.
Significant Budget Changes
1
i
1
1
1
1
1
1
1
139
1
1
j
4
',.
I
II
1 FY 1991 Completed FY 1992 Total Project
•
1 Budget Projects Additions Cost
s
)
•
1 Beginning Fund Balance
•
I Interest Earnings $ 387,810 $ 0 $ 0 $ 387,810 II
i
N Sale of Copies 0 0 0 0
1 Manville Settlement 377,410 0 0 377,410
4
1 Natives of Kodiak
6,050 0 ' 0 6,050
Operating Transfers In
II
i General Fund 0 0 200,000 200,000
i
• Land Sales 2,138,360 1,305,140 0 833,220
i Debt Service 1,340,230 0 720,000 2,060,230
II
i Cap Proj.-School Bonds 430,000 0 0 430,000
1 Major Maint. School.
Hospital 200,000
0
100,000
0 300,000
135,000 0
135.000
i Total Revenues 5.014,860 1,305,140 1,020,000 4,729.720
i Projects II 1
/ Undesignated Projects 440,000 440,000 0 0
1 (KIB) KANA Apts 13,768 13,768 0 0
1
1 Hospital Exterior 123,810 0 0 123,810
s
4 Exterior Painting - Apts 33,874 33,874 0 0 II '
I Audit. - Work of Art 33,090 0 0 33,090
1
i Roof - East Elementary 400,000 400,000 0 0
S
s Smokey's Clean Up 42,000 0 0 42,000
1 Painting - Akhiok School 18,000 18,000 0 0 1
II I
1 Painting - Chiniak School 16,904 16,904 0 0
1 Painting - Karluk School 18,046 18,046 0 0
1
i Lilly Lake Landscaping 7,780 7,780 0 0
Rezanof Overlay 295,000 0 0 295,000 1
Ouzinkie Breakwater 12,000 12,000 0 0 I I
Fish Meal Program 35,000 0 0 35,000
I
Asbestos Removal 75,000 0 0 75,000
1 Kodiak HS Lockers 105,000 105,000 0 0
I I
1 School Pedestrian Proj.
92,000 0 0
Chiniak Subd. Imp
389,770
0
0 92,000
389,770
King Crab RFP 56,000 0 • 0 56,000
1 I i Cat Scan Installation
135,000
135,000
0
0
School Site Acquisition 400,000 0 0
400,000 II
1 School Projects - Various 4,768 4,768 0 0
1
1
Drainage Plans Air Photo 31,050 0 0 31,050
W & S Women's Bay 100,000 100,000 0 0
Dumpsters Pads 44,500 0 0 44,500 II I
Parks Expansion 40,000 0 0 40,000
1
New Computer Acquisition 540,500 0 0 540,500
1 Hospital Oil Spill 100,000 0 0 100,000
1 New Parks
40,000 0 0
Smokey's Dump Fence
50,000
0
20,000 40,000
70,000 I :
East Elem. Siding 50,000 0 0 50,000
I
East Elem. Lighting 30,000 0 0 30,000
i East Elem. Storm Drain 20,000 0 0 20,000
Jr HS Stair Repair 12,000 0 0 12,000 II '
Main Sidewalk Repair 15,000 0 0 15,000
1
Ouzinkie Roof Repair 65,000 0 0 65,000 F
Pt Lions Snow Porch 30,000 0 0 30,000 i
Pt Lions Ext Painting 25,000 0 0 25,000
II 1
Bus Office Ext Painting 15,000 0 0 15,000
Boro Bldg Ext Painting 60,000 0 0 60,000
Old Harbor School Repair 525,000 0 0 525,000
High School Alteration 475,000 0 0 475,000 I t
k
Hospital Hot Water Tank 0 0 85,000 85,000 i
Hospital Laundry Slab 0 0 20,000 20,000
HS Fan Room Re-Roof 0 0 30,000 30,000
1 HS Roof Maint. 0 0 20,000 20,000 1
I Main Ele Roof Design
0 0 50,000
Chiniak School Water Sys.
0 •
0
20,000 50,000
20,000 II I
Underground Storage Tanks 0 0 25,000 25,000
I
Ouzinkie Painting 0 0 30,000 30,000
HS Alteration Phase II 0 0 720,000 720,000 I/ '
. Total Expenditures $5,014,860 $1,305,140 $1,020,000 $4,729,720
I
Ending Fund Balance
II
140
i
I
i
PREVIOUS YEAR BUDGETED BUDGETED BUDGETED BUDGETED BUDGETED
EXPENDITURES FY 1992 FY 1993 FY 1994 FY 1995 FY 1996
$ 140,212 $2,607,273 $ 258,982 $ 254,482 $ 249,982 $ 245,482
422,490 60,000 0 0 0 0
0 0 0 0 0 0
II 216,710
6,050 160,700 0 0 0 0
0 0 0 0 0
0 200,000 0 0 0 0
II 833,220 0
720,00 0 0 0 0
1,340,230 0 0 0 0 0
430,000 0 0 0 0 0
200,000 100,000 0 0 0 0
II 0 135,000
3,448,700 1,405,700 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
I 0 123,810 0 0 0 0
0 0 0 0 0 0
4,500 4,500 4,500 4,500 4,500 4,500
0 0 0 0 0 0
II 28,179 13,821 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
II 0 0 0
0
0 0
0 295,000 0 0 0 0
0 0 0 0 0
20,000 15,000 0 0 0 0
II 42,389 32,611 0 0 0 0
0 0 0 0 0 0
0 92,000 0 0 0 0
244,132 145,638 0 0 0 0
39,823 16,177 0 0 0 0
0 0 0 0 0 0
6,290 393,710 0 0 0 0
0 0 0 0 0 0
18,067 12,983 0 0 0 0
II 0 0 0 0 0 0
5 ,863 38,637 0 0 0 0
28,126 11,874 0 0 0 0
487,825 52,675 0 0 0 0
II 56,445 43,555 0 0 0 0
0 40,000 0 0 0 0
0 70,000 0 0 0 0
0 50,000 0 0 0 0
II 0 30,000 0 0 0 0
0 20,000 0 0 0 0
0 12,000 0 0 0 0
0 15,000 0 0 0 0
0 65,000 0 0 0 0
0 30,000 0 0 0 0
0 25,000 0 0 0 0
0 15,000 0 0 0 0
II 0 60,000 0 0 0 0
0 525,000 0 0 0 0
0 475,000 0 0 0 0
0 85,000 0 0 0 0
0 20,000 0 0 0 0
II 0 30,000 0 0 0 0
0 20,000 0 0 0 0
0 50,000 0 0 0 0
0 20,000 0 0 0 0
I 0 25,000 0 0 0 0
0 30,000 0 0 0 0
720,000 0 0 0 0
981,639 3,723,991 _ 4,500 4,500 4,500 4,500
II $2,607,273 $ 288,982 $ 284,482 $ 279,982 $ 275,482 $ 270,982
I 141
I
KODIAK ISLAND BOROUGH 1'
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Healthcare Facility
1 °
Project Title: Hospital - Exterior
Description of Project:
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96 I `
Cost Expend.
1
Administration
Land 1
Site Invest.
Design Services
Construction 1
Equipment 1
Other Services
Contingency $123,810 $123,810
Overhead
Totals $123,810 $123,810
Cost Beyond 5 -Year Program: None
1
Source of Funding: General Revenue Funding
1
Operating Budget Effect: None
I
1
I S
142
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
Project Category: Education Facilities
Project Title: Auditorium - Work of Art
1
Description of Project: This project provides for art related activi-
ties and purchases of works of art for the schools.
' Schedule of
Project Cost: Estimated Prior
Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
1
Administration
Land
Site Invest.
1 Design Services
Construction $ 33,090 $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 4,500
Equipment
Other Services
1 Contingency
Overhead
1 Totals $ 33,090 $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 4,500
Cost Beyond 5 -Year Program: $ 6,090
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
1
143
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
1 FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Landfill
1
1 Project Title: Smokey's Clean Up
1
Description of Project: The project provides for crushing and removal
of scrap metal from the metals dump and will result in closeout of the
site.
Schedule of Estimated Prior
1
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend. 1
Administration
1
Land
Site Invest.
Design Services
1
Construction $ 42,000 $ 28,179 $ 13,821
Equipment
Other Services
Contingency
Overhead
Totals $ 42,000 $ 28,179 $ 13,821
Cost Beyond 5 -Year Program: Undetermined 1
Source of Funding: General Revenue Funding 1
Operating Budget Effect: None 1
1 ( e
1
144
1
1
' KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Roads
1
Project Title: Rezanof Overlay
Description of Project: Repair of deteriorated portions of Rezanof
Drive from the intersection of Mill Bay Road to the north, to the
water towers near Sealand docks on the south, and including two
bridges at Bells Flat.
� 1
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
Administration
Land
1 Site Invest.
Design Services
1 Construction
Equipment
Other Services
Contingency $295,000 $295,000
1 Overhead
Totals $295,000 $295,000
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
1
145
1 ,
1
1
I '
1
i
1 111 1
1 , KODIAK ISLAND BOROUGH
i I
CAPITAL IMPROVEMENTS PROGRAM
,
1 FISCAL YEAR 1991-92 THROUGH 1995-96
, I
1 1
,
i
3
i Project Category: Economic Development
1 1
Project Title: Fish Meal Program
,
A I 1
,
1 '
4
,
4
1 Description of Project: Funding for Pilot project to utilize fish
waste from local sources by processing it into fish meal to be used by I 1
1 hatcheries for the feeding of fish fry.
,
;
1
1
. Schedule of Estimated Prior 1
1 Project Cost: Total Year 1991-92 1992-93 1993-94 1994-95 1995-96
i Cost Expend.
! 1
1
1 Administration
,
.
,
i Land 1
1
1 Site Invest.
,
i
1 Design Services 1
1
f Construction $ 35,000 $ 20,000 $ 15,000
A
A
1 Equipment 1
1
1 Other Services
1 .
,
1 Contingency 1
1
Overhead
1 Totals $ 35,000 $ 20,000 $ 15,000 I
!
1 Cost Beyond 5-Year Program: None
I !
i
5
4
'
i
i
t Source of Funding: General Revenue Funding
1
,
,
1
i Operating Budget Effect: None 1 '
1
1
1 I i
1
,
1
I
1
1 146 .
1
1 II 1
1 i
1
KODIAK ISLAND BOROUGH
' -
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991-92 THROUGH 199596
Project Category: Educational Facilities
Y
1
Project Title: Asbestos Removal Program
1
Description of Project: This project provides for abatement of asbes-
tos containing materials within the schools and will provide an update
to the Ahera Management Plans.
1 Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
' Administration $ 6,015 $ 5,721 $ 294
Land
' Site Invest.
Design Services 32,304 32,304
' Construction 36,681 36,668 13
Equipment
' Other Services
Contingency
' Overhead
Totals $ 75,000 $ 42,389 $ 32,611
' 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.
111
1
147
1
1 '
1
1
Y
1 KODIAK ISLAND BOROUGH
1
CAPITAL IMPROVEMENTS PROGRAM
I FISCAL YEAR 1991 -92 THROUGH 1995 -96
11
Project Category: Roads
1
1 Project Title: School Pedestrian Project
I 1 {
Description of Project:
1
Schedule of Estimated Prior I
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
4 Cost Expend.
I
1
1 Administration
Land
1
1 Site Invest.
De Services
1 1
Construction $ 92,000 $ 92,000
Equipment 1
{ Other Services
Contingency 1
Overhead
1 Totals $ 92,000 $ 92,000
1
Cost Beyond 5 -Year Program: None
1
I Source of Funding: General Revenue Funding
1
I Operating Budget Effect: None
1
1
t
1 i
148
} 1
1
111 KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
Project Category: Road
Project Title: Chiniak Subdivision Improvement
Description of Project: This project provides for improvement on Bor-
ough owned land in the Chiniak area.
' Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
' Administration .$ 4,600 $ 7,104
Land
Site Invest.
' Design Services
Construction 385,170 237,028 $145,638
' Equipment
Other Services
' Contingency
' Overhead
Totals $389,770 $244,132 $145,638
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
' Operating Budget Effect: None
1
' 149
i
I 3
KODIAK ISLAND BOROUGH I
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
I Project Category: Economic Development
1
1
Project Title: King Crab - RFP
1
Description of Project: A three year study to determine the optimal
habitat requirements of Juvenile King Crab by utilizing data gathered
at Trident Basin, Women's Bay and Anton - Larsen Bay.
i
Schedule of Estimated Prior 1
1 Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
i
1 1
Administration $ 56,000 $ 39,823 $ 16,177
1
Land
I
Site Invest.
Design Services
1
Construction
1 Equipment
I Other Services
Contingency 1
D Overhead
Totals $ 56,000 $ 39,823 $ 16,177 1
x I
a
Cost Beyond 5 -Year Program: None
1
Source of Funding: General Revenue Funding
1
i
Operating Budget Effect: None 1
z
1
t
1
150
1 4
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Educational Facilities
111 Project Title: School Site Acquisition
' Description of Project: This project will acquire a new school site
(approximately 10 acres) for construction of a new K -5 Elementary
School on the north side of the Kodiak Urban Area.
1
Schedule of Estimated Prior
U Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
Administration $ 1,000 $ 940 $ 60
Land 399,000 5,350 393,650
1 Site Invest.
Design Services
1 Construction
Equipment
1 Other Services
Contingency
1 Overhead
Totals $400,000 $ 6,290 $393,710
' Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
1
Operating Budget Effect: None
1
1
' 151
1
i ,
1
4
i
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM I
1 FISCAL YEAR 1991 -92 THROUGH 1995 -9'6
i
I
P roject Category: Economic Development
x i
f
1
Project Title: Drainage Plan Air Photo
I
Description of Project: To complete air photo coverage of the Kodiak
Urban area and Women's Bay to allow for the identification fo wetlands
I
and the development of a drainage plan.
1
i
Schedule of Estimated Prior I
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
s
I Ig
3
Administration
Land 1
Site Invest.
I Design Services 1
1
Construction $ 31,050 $ 18,067 $ 12,983
1
Equipment 1
Other Services
i
Contingency 1
Overhead
Totals $ 31,050 $ 18,067 $ 12,983 1
a
Cost Beyond 5 -Year Program: None
I
I Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
i
I 4
1
i
1
1 152
1
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
Project Category: Roads and Grounds
Project Title: Dumpster Pads
1
Description of Project: This project provides for improvements in
' dumpster sites throughout the community including establishment of new
dumpster areas.
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
' Administration $ 4,050 $ 3,068 $ 982
Land
' Site Invest. 2,000 2,000
Design Services
Construction 38,450 2,795 35,655
' Equipment
9
Other Services
Contingency
Overhead
Totals $ 44,500 $ 5,863 $ 38,637
Cost Beyond 5 -Year Program: None
1 Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
153
I
i
t
1
!
1
i
; KODIAK ISLAND BOROUGH
I
i CAPITAL IMPROVEMENTS PROGRAM
I FISCAL YEAR 1991-92 THROUGH 1995-9'6
1
1
1
1 Project Category: Recreation Facilities 1
1
I Project Title: Parks Expansion
. •
I
II
i
,
i Description of Project: Borough Parks program maintains existing Bor-
ough Parks and grounds by hiring youths for summer employment. A
1
i supervisor and carpenter provide the labor force for new construction.
I
4
i Schedule of Estimated Prior 1
;
i Project Cost: Total Year 1991-92 1992-93 1993-94 1994-95 1995-96
I Cost Expend.
4
1
I
Administration
1
; .
i Land I 1
,
I Site Invest.
i I 1
I Design Services
1
i
1 Construction $ 40,000 $ 28,126 $ 11,874
,
1 Equipment 1
I Other Services
I
I
I Contingency
i
;
1 Overhead
i Totals $ 40,000 $ 28,126 $ 11,874 1
4
I
J
: Cost Beyond 5-Year Program: None
i 1
1
,
;
1
4 Source of Funding: General Revenue Funding
1
,
1
-
I
1
I Operating Budget Effect: None
1
i
1
i 1 1
i
1
1
I
1
,
i
; 154
1
1 I
w
1
r
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Municipal Facilities
I Project Title: New Computer Acquisition
Description of Project: Replace old antiquated central host computer
system with new state -of- the -art computer system.
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
Administration
Land
Site Invest.
Design Services
Construction $ 15,000 $ 8,800 $ 6,200
Equipment 525,500 479,025 46,475
' Other Services
Contingency
Overhead
Totals $540,500 $487,825 $ 52,675
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
1
1 155
1
1 i
d
KODIAK ISLAND BOROUGH
I
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Healthcare
J I
Project Title: Hospital Oil Spill
1
Description of Project: This project remediates the Hospital fuel
tank site due to overspillage and line failure. It includes replace -
1 ment of the underground tank with an above ground double walled tank.
This budget will have to be supplemented after the remediation work is
identified. z
Schedule of Estimated Prior
1 Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
Administration
Land 1
I Site Invest.
Design Services $ 72,000 $ 56,445 $ 15,555 1 1
I Construction 28,000 28,000
I Equipment 1
1 Other Services
Contingency
1
I
Overhead
Totals $100,000 $ 56,445 $ 43,555 1
1
1 Cost Beyond 5 -Year Program: Monitoring costs not determined.
I !
Source of Funding: General Revenue Funding
1
Operating Budget Effect: None I
1
I
1
156
t I i
1
1 '
I KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Recreation Facilities
1
Project Title: New Parks
A Description of Project: This projects continues the development and
improvement of Borough parks. It includes a list of prioritized proj-
ects that are recommended by the Parks Board and approved by the
Assembly.
I Schedule of
Project Cost: Estimated Prior
Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
1 Administration
I Land
Site Invest. s 2,000 $ 2,000
I Design Services
8,000 8, 000
Construction
30,000 30,000
I Equipment
Other Services
I Contingency
Overhead
I Totals $ 40,000 $ 40,000
Cost Beyond 5- Year'Program: Coast is estimated at $40,000 annually as
I part of the long -range expansion and park improvement program.
1 Source of Funding: General Revenue Funding
I Operating Budget Effect: Park maintenance expenditures will gradually
increase at an estimated annual cost of $800 - $1,000.
1
1 157
I
i
1
1 KODIAK ISLAND BOROUGH
I
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
i
I .
Project Category: Landfill
1
i
1 Project Title: Smokey's Dump Fence
i
Description of Project: This project would provide a gated chain link I
fence around the existing dry dump. This is required to allow for
insurance coverage of the salvage operation. $20,000 of this project
will be funded from the Selief Lane extension.
1 I i
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96 '
Cost Expend.
1
I :
Administration $ 2,500 $ 2,500
L
a 1 Site Invest. 2,000 2,000
Design Services 5,000 5,000 I
1 Construction 55,500 55,500
Equipment
Other Services
1
1
Contingency 5,000 5,000
Overhead II
Totals $ �o, 000 $ �o, 000
I i Cost Beyond 5 -Year Program: None
1
Source of Funding: General Revenue Funds, State Grants
1
Operating Budget Effect: The first 2 years maintenance cost will be
minimal and will average $500 - $1,000 annually thereafter. 1
333[[[3
I 4
158
1
i
1
' KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Educational Facilities
Project Title: East Elementary Siding Repair \Paint
Description of Project: This project repairs some damaged siding on
' the oldest section of the school and paints the exterior of the gym
addition and old school section.
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
' ,Cost Expend.
1 Administration $ 2,500 $ 2,500
Land
Site Invest.
Design Services 2,000 2,000
Construction 45,500 45,500
Equipment
Other Services
Contingency
Overhead
Totals $ 50,000 $ 50,000
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
1
159
1
i
1
i
4 KODIAK ISLAND BOROUGH
I
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1 �
I Project Category: E Facilities
1
Project Title: East Elementary Lighting
I �
Description of Project: This project would provide for area lighting
around the playground and ball field perimeter. 1
1
Schedule of Estimated Prior 1
1992-93 1993 -94 1994 -95 1995 -96
Project Cost: Total Year 1991 -92 1
C Expend.
1 1
1
Administration $ 2,000 $ 2,000
1 Land 1
4
Site Invest.
Design Services 4, 000 4, 000 1
1
Construction 24,000 24,000
1 s
$ Equipment
Other Services
Contingency 1
1 Overhead
Totals $ 30,000 $ 30,000 1
i
Cost Beyond 5 -Year Program: None 1
Source of Funding: General Revenue Funding
i 1
1
i Operating Budget Effect: Operational and Maintenance cost are esti-
mated at $600 - $1,200 annually.
1
1
1
1
1
160
I 1
1
r
' KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
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 ball field. The dry well culvert was never
extended when the ball field was constructed and damage is occurring
111 to the field and fencing.
1 Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
Administration $ 2,000 $ 2,000
1 Land
Site Invest. 1,500 1,500
' Design Services
Construction 15,000 15,000
1 Equipment
Other Services
1 Contingency 1,500 1,500
Overhead
1 Totals $ 20,000 $ 20,000
Cost Beyond 5 -Year Program: None
1 Source of Funding: General Revenue Funding
Operating Budget Effect: None
1 161
1
1 I �
1
KODIAK ISLAND BOROUGH I
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1 1
1 Project Category: Educational Facilities
1
Project Title: Junior High School Stair Repair
1
Description of Project: This project would repair the stairs on the
northwest exterior access to the locker rooms. The steps are deterio- I
I rated due to salt being used for deicing and pose a significant safety
I hazard.
1 Ili
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96 I i
1 Cost Expend.
I !
Administration $ 2,000 $ 2,000
Land
Site Invest. 1
Design Services
Construction 10,000 10,000 1
Equipment
Other Services 1 0
Contingency
Overhead
Totals $ 12,000 $ 12,000
I
Cost Beyond 5 -Year Program: None t
1
Source of Funding: General Revenue Funding
li Operating Budget Effect: None
11 i
1
1
162
II 4
1
' KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: ,Educational Facilities
Project Title: Main Elementary Sidewalk Repair
Description of Project: This project would repair the southwest
' entrance sidewalk to the upper level of the school. The sidewalk has
settled over 2 inches and presents a trip hazard.
1
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
Administration $ 2,000 $ 2,000
Land
Site Invest.
Design Services '
1 Construction 11,000 11,000
Equipment
1 Other Services
Contingency 2,000 2,000
' Overhead
Totals $ 15,000 $ 15,000
' Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
P g g
1
1
1 163
1
t
1 I
1
i
i
KODIAK ISLAND BOROUGH
I
i CAPITAL IMPROVEMENTS PROGRAM
o
FISCAL YEAR 1991 -92 THROUGH 1995 -96
o
1
i
Project Category: Educational Facilities
I t
o
Project Title: Ouzinkie School Roof Repair
1
Description of Project: This project would replace the oldest section
of roof on the school. The roof is in very poor shape and has lost '
watertight integrity. No maintenance has been performed on this roof.
I 1
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend. 1
a
Administration $ 7,500 $ 7,500
1
Land
Site Invest.
Design Services 10,000 10,000
Construction 40,000 40,000 1 i
Equipment
Other Services
1
Contingency 7,500 7,500
Overhead
1
Totals $ 65,000 $ 65,000
I II
Cost Beyond 5 -Year Program: None 1
Source of Funding: General Revenue Funding ,
1
Operating Budget Effect: None I 1
II I
ill 1
164
1
1
1
' KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Educational Facilities
1
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 Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
1 Cost Expend.
Administration $ 4,500 $ 4,500
Land
Site Invest.
Design Services 4,000 4,000
Construction 20,000 20,000
Equipment
1 Other Services
Contingency 1,500 1,500
1 Overhead
Totals $ 30,000 $ 30,000
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: Operational and Maintenance cost will show a
minimal increase.
165
3
1
5
1
KODIAK ISLAND BOROUGH 1
I CAPITAL IMPROVEMENTS PROGRAM
I FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
I
Project Category: Educational Facilities I
Project Title: Port Lions School Exterior Paint
I '
4 Description of Project: This project would paint the exterior of Port
Lions school. The paint utilized in the new construction did not
penetrate the wood and has dried out. The wood requires preservation
or it will not repel water.
I 1
I
Schedule of Estimated Prior 1 !
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
I 1
I Administration $ 2,000 $ 2,000
I
1 Land
I
Site Invest.
Design Services 1
Z d
Construction 20,000 20,000
Equipment
Other Services
Contingency 3,000 3,000
Overhead
I
I Totals $ 25,000 $ 25,000
i
Cost Beyond 5 -Year Program: This is a recurring maintenance item that
will require accomplishment every 5 - 7 years.
I
I
Source of Funding: General Revenue Funding 1
I
Operating Budget Effect: None 1
I
I
I
1
166 I
1
' KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
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.
1
Schedule of Estimated Prior
' Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
Administration $ 1,500 $ 1,500
Land
1 Site Invest.
Design Services
1 Construction 11,000 11,000
Equipment
Other Services
Contingency 2,500 2,500
' Overhead
Totals $ 15,000 $ 15,000
' Cost Beyond 5- Year.Program: This is a recurring maintenance item that
will require accomplishment every 5 - 7 years.
1
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1 167
1 II
i
1 KODIAK ISLAND BOROUGH '
CAPITAL IMPROVEMENTS PROGRAM
3
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
1
Project Category: Municipal Facilities
i
1 .
Project Title: Borough Building Exterior Paint
I
1
Description of Project: This project would seal and paint the borough
building exterior. The wood is unprotected on the south side of the
I
building allowing water to penetrate.
1
I Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
1
t
I
Administration $ 3,000 $ 3,000 I
Land
Site Invest.
1 1 I
Design Services
Construction 50,000 50,000 1
1 Equipment
Other Services
1 Contingency 7,000 7,000
Overhead
1
Totals $ 60,000 $ 60,000
I Cost Beyond 5 -Year Program: This is a recurring maintenance item that I
will require accomplishment every 5 - 7 years.
I Source of Funding: General Revenue Funding
1
x
Operating Budget Effect: None
. I
1 I '
1
1 168
1
1
1
' KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Educational Facilities
Project Title: Old Harbor School Structural Repair
' Description of Project: This project will repair the vocational edu-
cation and gymnasium building in Old Harbor. The existing structure
is limited in use due to dry rot and fungus decay.
1
Schedule of Estimated Prior
Project Cost: total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
1 Administration $ 28,000 $ 28,000
Land
Site Invest.
Design Services 61,000 61,000
Construction 368,000 368,000
Equipment
1 Other Services
Contingency 68,000 68,000
Overhead
Totals $525,000 $525,000
Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
1
169
1
i
KODIAK ISLAND BOROUGH
1
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Educational Facilities
1
Project Title: Kodiak High School Alteration - Phase I
1 Description of Project: This project will remodel the science and
special ed classrooms in the high school. The existing science room 1
is unsafe and special ed needs divided spaces.
1
I
1
I Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
1 Cost Expend. Phase I
1
t
1
1 Administration $ 10,000 $ 10,000
Land
Site Invest. 1
Design Services 64,895 64,895
Construction 385,105 385,105
1
Equipment
Other Services 1
Contingency 15,000 15,000
Overhead 1
Totals $475,000 $475,000
Cost Beyond 5 -Year Program: None 1
Source of Funding: General Revenue Funding 1
y Operating Budget Effect: None
1
Y
1
1
170
1
1
' KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Healthcare Facility
Project Title: Hospital Hot Water Tank
Description of Project: This project will replace the condemned hot
water tank at the hospital. It will also remove an obsolete boiler,
repipe the autoclave and install one new 40 KW electric steam genera-
tor. Asbestos abatement will be required where it is incidental to
' the work.
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend. Phase I
Administration $ 8,500 $ 8,500
' Land
Site Invest.
Design Services 5,000 5,000
Construction 60,000 60,000
1 Equipment
Other Services
1 Contingency 11,500 11,500
Overhead
1 Totals $ 85,000 $ 85,000
Cost Beyond 5 -Year Program: None
1 Source of Funding: General Revenue Funding
1 Operating Budget Effect: None
1
1 171
1
1 KODIAK ISLAND BOROUGH 1
I CAPITAL IMPROVEMENTS PROGRAM
1 FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
i
Project Category: Healthcare Facility
I
1 Project Title: Hospital Laundry Slab I
1
r
Description of Project: This project will replace its existing 4"
I concrete slab under the washing machines with the manufacturers recom- '
mended 24" concrete slab. This will correct a severe vibration prob-
lem that if left as is will result in machine failure and shut the
t laundry down. 1
i
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96 1
Cost Expend. Phase I
a
1 Administration $ 2,500 $ 2,500
Land
n
Site Invest.
Design Services 3,000 3,000 ,
Construct 13,000 13,000
Equipment
Other Services 1
i
Contingency 1,500 1,500 I
3
1 Overhead
Totals $ 20,000 $ 20,000
1
Cost Beyond 5 -Year Program: None
1
Source of Funding: General Revenue Funding
a
1
Operating Budget Effect: None
I 1
1
1
172
1
1
I KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: 'Educational Facilities
1
1 Project Title: HS Fan Room Towers ReRoof
I Description of Project: This project would reroof the fan room towers
at the high school. These roofs are old and one section lifted during
a wind storm this past year resulting in water damage to the interior
building finishes. This money will supplement the high school alter-
1 ation project phase I.
I Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend. Phase I
1 Administration
I Land
Site Invest.
I Design Services
Construction $ 30,000 $ 30,000
Equipment
I Other Services
I Contingency
Overhead
Totals $ 30,000 $ 30,000 I Cost Beyond 5 -Year Program: None
i
1
Source of Funding: General Revenue Funding
1
Operating Budget Effect: None
I
1
1 173
i
1 l i
1
i
i i
1 KODIAK ISLAND BOROUGH 1
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
i
1
Project Category: Educational Facilities
1 {
Project Title: High School Roof Maintenance
J
i
i Description of Project: This project would provide maintenance of the
roof on the high school facility above the corridor between the swim- 1
ming pool and auditorium. There are numerous leaks along this portion
t to the building due to roof drain leaks and flashings that need to be
sealed. I
i
I Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96 I
Cost Expend. Phase I
1
1
I Administration $ 2,000 $ 2,000
1 .
r
Land
1
Site Invest.
i
Design Services
Construction 1
Equipment 15,000 15,000
Other Services
Contingency 3,000 3,000
Overhead
1
Totals $ 20,000 $ 20,000
Cost Beyond 5 -Year Program: None
I
i 1
Source of Funding: General Revenue Funding
1
Operating Budget Effect: None
i
1
i
1
174
3 1
Y
1
' KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Educational Facilities
Project Title: Main Elementary Roof Design
Description of Project: This project would design the repair to the
Main Elementary roof.
' Schedule of
Project Cost: Estimated Prior
Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend. Phase I
Administration $ 5,000 $ 5,000
Land
Site Invest.
1 Design Services 40,000 40,000
Construction
1 Equipment
Other Services
1 Contingency 5,000 5,000
Overhead
Totals $ 50,000 $ 50,000
Cost Beyond 5 -Year Program: None
1
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
1
1 175
I 1
i
KODIAK ISLAND BOROUGH I
4 CAPITAL IMPROVEMENTS PROGRAM
I FISCAL YEAR 1991 -92 THROUGH 1995 -96
4
I 1
Project Category: Educational Facilities
1
4
Project Title: Chiniak School Water System
II
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.
I Schedule of Estimated Prior 1
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend. Phase I
1
Administration $ 3,000 $ 3,000 1
i
4 Land
Site Invest.
Design Services 15,000 15,000 I
Construction
Equipment
1
Other Services
Contingency 2,000 2,000
1
Overhead
Totals $ 20,000 $ 20,000 1
i
Cost Beyond 5 -Year Program: None I
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
I
{ 1
1
1
a I
176
1 i
3
t
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Facilities
Project Title: Underground Storage Tanks Testing
' Description of Project: This project would perform leak testing of
the 9 regulated underground storage tanks the Borough has. This test-
ing must be completed by 2/92.
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend. Phase I
' Administration $ 5,000 $ 5,000
Land
Site Invest.
' Design Services
Construction
Equipment
Other Services 18,000 18,000
' Contingency 2,000 2,000
Overhead
' Totals $ 25,000 $ 25,00o
Cost Beyond 5 -Year Program: Unknown until testing is completed.
1 Source of Funding: General Revenue Funding
1 Operating Budget Effect: Unknown until testing is completed.
1
1
1 177
I
1
1
KODIAK ISLAND BOROUGH
I
CAPITAL IMPROVEMENTS PROGRAM
i
FISCAL YEAR 1991 -92 THROUGH 1995 -96
a
Project Category: Educational Facilities
1
Project Title: Ouzinkie School Painting
1
Description of Project: This project would paint the exterior of the
Ouzinkie School. I
Schedule of Estimated Prior
1
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
1 Cost Expend. Phase I
I 1
Administration $ 5,000 $ 5,000
a Land
Site Invest.
I Design Services 1
i
Construction 22,500 22,500
Equipment
1
Other Services
1 Contingency 2,500 2,500 1
1 Overhead
, Totals $ 30,000 $ 30,000
I
Cost Beyond 5 -Year Program: This is a recurring maintenance item that I
1
is required every 5 - 7 years.
1
1 Source of Funding: General Revenue Funding 1
R
Operating Budget Effect: None
1
I 1
3
t
1
178
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Educational Facilities
Project Title: High School Alteration Phase II
t Description of Project: This project moves the weight room to the
gymnasium slab area. The existing weight room is then remodeled into
a new home economics space. The extisting home economics space will
be remodeled into 3, classrooms.
Schedule of Estimated Prior
' Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend. Phase I
Administration $ 30,000 $ 10,000 $ 20,000
Land
' Site Invest.
Design Services 90,000 60,000 30,000
1 Construction 550,000 185,000 365,000
Equipment
' Other Services
Contingency 50,000 50,000
' Overhead
Totals . $720,000 $255,000 $465,000
' Cost Beyond 5 -Year Program: None
Source of Funding: General Revenue Funding
Operating Budget Effect: None
1
' 179
PROGRAM BUDGET SUMMARY
Program Capital Projects - School Bonds
Program Description
Capital Projects. - School Bonds is used to account for capital
improvements to School Facilities. Financing is provided from sale of
General Obligation School Bonds.
1 Goal
To protect the Borough's interest in each capital project by ensur-
ing satisfactory job progress, reasonable performance and clear and
accurate communications.
Objectives for 1991 -1992
To complete in progress projects.
To produce educational specification for Peterson Elementary and
the new "Far East" school.
To re -roof East Elementary.
To prioritize and secure funding for High School improvements.
Significant Budget Changes
No significant budget changes.
1
1
1
1
1
1
1
1
1 181
1
!
� FY 1991 Completed FY 1992 Total Project
I
Budget Projects Additions Cost
1 Beginning Fund Balance 1
,
Interest Earnings $ 215,400 $ 20,000 $ 0 $ 195,400
Operating Transfers In
1
Debt Service 400,000 400,000 0 0
_1 Major Maint. School 80,000 80,000 0 0
i Proceeds of Long Term Debts II Proceeds of 1986 Bonds 349,460 0 0 349.460
Total Revenues $1,044,860 $ 500,000 $ 0 $ 544,860
Projects
Undesignated Projects $ 500,000 $ 500,000 $ 0 $ 0
Peterson Elementary 509,860 0 0 509,860
Old Harbor Fencing 20,000 0 0 20,000 II
; ti Port Lions Landscaping 15,000 0 0 15.000
l
Total Expenditures $1,044,860 $ 500,000 $ 0 $ 544,860 1
i
Ending Fund Balance
4 II
1
1
1
1
i
1
A
1
A
1
}
1
1 .
1
F 1
1
5 1
i 1
i 182
I 1
4
II Previous Years Budgeted Budgeted Budgeted Budgeted Budgeted
Expenditures FY 1992 FY 1993 FY 1994 FY 1995 1996
1 $ 0 $ 400,093 ($ 91,223) ($ 66,223) ($ 41,223) ($ 16,223)
79,257 25,000 25,000 25,000 25,000 16,223
II 0 0 0 0 0 0
0 0 0 0 0 0
II 349.460 0 0 0 0 0
428,717 25,000 25,000 25,000 25.000 16,223
i
0 0 0 0 0 0
I 27,033 482,857 0 0 0 0
719 19,281 0 0 0 0
872 14,178 0 0 0 _ 0
1 28,624 516,316 0 0 0 0
$ 400,093 ($ 91,223) ($ 66,223) ($ 41,223) ($ 16,223) $ 0
1
1
1
1
1
1
1
1
1
1
1
1 183
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM '
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
1
Project Category: School Facilities
1
{ Project Title: Peterson Elementary
I
1
f Description of Project: This project will upgrade Peterson Elementary
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
I
Cost Expend.
i
f
Administration $ 50, 360 $ 21,950 $ 28,410
f Land
1 1 Site Invest.
Design Services 90,000 3,384 86,616
s 1 Construction 369,500 1,699 367,831
Equipment
Other Services 1
Contingency
Overhead
3
Totals $509,860 $ 27,033 $482,857
} 1
Cost Beyond 5 -Year Program: None
1
Source of Funding: 1986 Bond Issue
1
Operating Budget Effect: Increased maintenance efficiency should
results in minimal annual maintenance savings. ,
1
1
184
1
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
Project Category: School Facilities
Project Title: Old Harbor Fencing
Description of Pro This project will provide perimeter fencing
P Project: P 7 P P g
around the school site.
1
Schedule of Estimated Prior
' Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
' Administration
' Land
Site Invest.
Design Services
Construction $ 20,000 $ 719 $ 19,281
Equipment
Other Services
' Contingency
Overhead
Totals $ 20,000 $ 719 $ 19,281
Cost Beyond 5 -Year Program: None
Source of Funding: 1986 Bond Issue
1
Operating Budget Effect: Annual maintenance costs will increase
approximately $100:
1
' 185
1
1 3
3
!` i KODIAK ISLAND BOROUGH
r CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
I
1 Project Category: School Facilities
I 1
Project Title: Landscaping Port Lions
z
't a
Description of Project: This project will establish a parking area
and ballfield at the school site.
a
4 Schedule of Estimated Prior
'
t
1 Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
1
t Administration $ 4,000 $ 872 $ 3,178 I
Land
1
t Site Invest. I
I Design Services
Construction 11,000 11,000
4
4 Equipment
r
Other Services
Contingency
i
Overhead
1 Totals $ 15,000 $ 872 $ 14,178 I
{
Cost Beyond 5 -Year Program: None
1
1 Source of Funding: 1986 Bond Issue
Operating Budget Effect: Minimal increase in annual maintenance bud- 1
get is expected.
1
3
1
y
186 1 y
i
PROGRAM BUDGET SUMMARY
Program Capital Projects State Capital Grants
Program Description
Capital Projects - State Grants is used to account for capital
improvements projects in the Borough. Financing is provided from
State Revenues.
Goal
To protect the Borough's interest in each capital project by ensur-
ing satisfactory job progress, responsible performance, and clear and
accurate communications.
Objectives for 1991 -1992
To administer professional and construction contracts in a manner
consistent with the appropriate legal requirements, Borough policy and
department needs for each project.
Significant Budget .Changes
No significant budget changes.
1
1
' 187
i
1
1
4
1
F
II
Y 1991 Completed FY 1992 Total Project
Budget Projects Additions Cost
5
1 Beginning Fund Balance
State of Alaska Grants
i 2/86 -307 Hospital Design $1,000,000 $ 0 $ 0 $1,000,000
4/90 -856 W & S Monashka Bay 100,000 0 0 100,000
I
1 8 -588 Lilly Drive Phase II 923,000 0 0 923,000
5/90 -803 School Ped Access 34,701 0 0 34,701
Salonie Creek Rifle Range 0 0 120,000 120,000
II Interest Earnings 311,910 0 0 311,910
1
Operating Transfers In
Land Sale 0 0 400,000 400,000
I
,1 Capital Projects - KIB 340,000 0 0 340,000
Major Maint. School 0 0 0 0
Hospital 0 0 0 0
3 Total Revenues 2,709,611 0 520,000 0
Projects I
Undesignated Projects 0 0 0 0
Lakeside Subdivision 761,460 0 0 761,460
Sharatin Road 813,450 0 0 813,450
1 School Pedestrian Project 34,701 0 0 34,701
3 WS Design Monashka Bay 100,000 0 0 100,000
1 Hosp - Design & Development 1,000,000 0 0 1,000,000
Ouzinkie Breakwater 0 0 0 0
t Salonie Creek Rifle Range 0 0 520.000 520,000
1 1 Total Ex Expenditures p $2,709,611 $ 0 $ 520,000 $3,229,611
Ending Fund Balance
4
1
f t,
1
1
1
1
1
1
1
188
I
Previous Years Budgeted Budgeted Budgeted Budgeted Budgeted
II Expenditures FY 1992 FY 1993 FY 1994 FY 1995 1996
$ 0 $ 555,784 $ 20,000 $ 0 $ 0 $ 0
1,000,000 0 0 0 0 0
1 87,647 12,353 0 0 0 0
400,000 523,000 0 0 0 0
7,357 27,344 0 0 0 0
0 120,000 0 0 0 0
1 284,568 27,342 0 0 0 0
0 400,000 0 0 0 0
I 340,000
0 0 0 0 0 0
0 0 0 0 0
0 • 0 0 0 0 0
1 2,119,572 1,110,039 0 0 0 0
0 0 0 0 0 0
I 518,788 242,672 0 0 0 0
0 813,450 0 0 0 0
0 34,701 0 0 0 0
95,000 5,000 0 0 0 0
950,000 50,000 0 0 0 0
I 0 0 0 0 0 0
0 500,000 20,000 0 0 0
1,563,788 1,645,823 20.000 0 0 0
1 $ 555,784 $ 20.000 $ 0 $ 0 $ 0 $ 0
1
1
1
1
1
1
1
1
1 189
1
1
I
I
1
KODIAK ISLAND BOROUGH
111
CAPITAL IMPROVEMENTS PROGRAM
4 FISCAL YEAR 1991 -92 THROUGH 1995 -96
4
1 '
4
Project Category: Roads
1 '
i Project Title: Lakeside Subdivision (Selief Lane Extension)
I
Description of Project: This project would extend Selief Lane onto
the land recently cleared of debris at Smokey's Dump. Due to limited
funds, the project would provide only the road base.
I
1
Schedule of Estimated Prior
1 Project Cost: Total Year 1991 - 92 1992 - 93 1993 - 94 1994 - 95 1995 - 96
4 Cost Expend. 1
I
Administration $ 20,000 $ 1,512 $ 18,488
Land 1
! Site Invest. '
! I Design Services 20,000 20,000
1
Construction 701,460 517,276 184,184 '
4
Equipment
Other Services
I
1
Contingency 20,000 20,000
= Overhead I
Totals $761,460 $518,788 $242,672
1
Cost Beyond 5 -Year Program: None 1
4
4
i
Source of Funding: State of Alaska Grant 1
1
I
1 Operating Budget Effect: Service District Road Operational and Main- 1
tenance costs will increase minimally.
1
I
190
4
1
4
i KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
I FISCAL YEAR 1991 -92 THROUGH 1995 -96
II Project Category: Roads
II Project Title: Sharatin Road
II Description of Project: This project constructs a portion of the pro-
posed Sharatin Road, Carroll Way and Perenosa Drive.
1
Schedule of Estimated Prior
II Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
II Administration $ 20,000 $ 20,000
Land 40,000 40,000
Site Invest.
Design Services 20,000 20,000
' Construction • 653,450 653,450
Equipment
II Other Services
Contingency 80,000 80,000
`
II Overhead
Totals $813,450 $813,450
II Cost Beyond 5 -Year Program: None
II Source of Funding: State of Alaska Grant
Operating Budget Effect: Service District Road Operational and Main -
p g g P
tenance costs will increase at an estimated $1,500 - 2,000 annually.
1
II 191
II
r
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
Project Category: Heathcare Facilities
Project Title: Hospital Design and Development
I
Description of Project: This project provides for design of the New
Hospital. I s
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
Administration $ 125,895 $ 99,190 $ 36,705
Land 25 25
Site Invest. 10,800 10,795 5
Design Services 850,000 795,405 54,595
Construction
Equipment
I , Other Services 13,280 13,280
Contingency
Overhead
Totals $1,000,000 $918,695 $ 91,305
Cost Beyond 5 -Year Program: None
I
Source of Funding: State of Alaska Grant
I 1
Operating Budget Effect: None
I
I
192
1
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
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.
1
Schedule of Estimated Prior
1 Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
Administration
' Land $500,000 $500,000
Site Invest.
Design Services
Construction 20,000 20,000
Equipment
Other Services
' Contingency
Overhead
' Totals $520,000 $520,000
Cost Beyond 5 -Year Program: None
Source of Funding: State Grant for $120,000 and sale of other Borough
Land for $400,000.
' Operating Budget Effect: None
i
' 193
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Educational Facility
1
Project Title: Kodiak Pool Scoring System
Description of Project: This project will provide for an electronic
automatic touch sensitive scoring system for the swimming pool to be
used in competitive swim meets.
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
1 Cost Expend.
Administration $ 500 $ 500 1 g
Land
Site Invest.
1
Design Services 1,000 1,000
Construction 800 800 1
Equipment 7,500 7,500
Other Services
1
Contingency 200 200
Overhead
1
Totals $ 10,000 $ 10,000
Cost Beyond 5 -Year Program: None
1
Source of Funding: Legislative Grant 1
Operating Budget Effect: Slight increase in annual Maintenance and
Operation costs.
1
1
194
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
Project Category: Healthcare Facility
Project Title: KIB Hospital Equipment
Description of Project:
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
' Administration
$ 1,000 $ 1,000
Land
1 Site Invest.
Design Services 2,000 2,000
1 Construction 5,000 5,000
Equipment 40,000 40,000
1 Other Services
Contingency 2,000 2,000
Overhead
Totals $ 50,000 $ 50,000
Cost Beyond 5 -Year Program: None
1 Source of Funding: State of Alaska Grant
1 Operating Budget Effect: None
1
1
1 195
1
I
KODIAK ISLAND BOROUGH I
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
}
Project Category: Public Utilities
Pro Title: Women's Bay and Monashka Bay Water and Sewer
Project Y Y I F
Description of Project: This project will provide design services,
surveys and preliminary easement acquisition data for construction of I
water and sewer lines in Service District #2.
Schedule of Estimated Prior
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend. 1
Administration $ 20,000 $ 15,000 $ 5,000 1
Land
Site Invest. 40,000 30,000 10,000
,
I Design Services 240,000 160,000 80,000
1 Construction 1
Equipment
Other Services 60,000 40,000 20,000
1
i
1 Contingency 40,000
Overhead
Totals $ 400,000 $245,000 $115,000
Cost Beyond 5 -Year Program: Maintenance and Operation of Service 1
District #2.
Source of Funding: Legislative Grant
1
Operating Budget Effect: None - Service District #2 to run as an
P g g
Enterprise Fund.
1
k
i
1
196
I
i
1
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Healthcare Facility
1
Project Title: Kodiak Hospital Construction
Description of Project: This project will provide for construction of
a new hospital.
1 Schedule of Project Estimated Prior
Cost: Total Cost Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Expend.
1
Administration $ 50,000 $ 50,000
Land
Site Invest.
1 Design Services 100,000 100,000
Construction 750,000 750,000
1 Equipment
Other Services
1 Contingency 100,000 100,000
Overhead
Totals $1,000,000 $1,000,000
Cost Beyond 5 -Year Program: Note: $14,000,000 is required in
addition to the $1,000,000 funded for construction.
1 Source of Funding: Legislative Grant
1 Operating Budget Effect: None
1
1
1 197
KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Public Facility
1
Project Title: Chiniak Tsunami Center
1
Description of Project: This project will
j provide for a Tsunami Emer-
gency ' P
Shelter for the residents of Chiniak.
Schedule of Project Estimated Prior s
Cost: Total Cost Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Expend.
Administration $ 1,500 $ 1,500
Land 1 t
Site Invest.
Design Services 3,000 3,000
Construction 22,500 22,500
Equipment 1
Other Services
Contingency 3,000 3,000 1
Overhead
Totals $ 30,000 $ 30,000 1
Cost Beyond 5 -Year Program: Maintenance and Operation Costs.
Source of Funding: Legislative Grant
Operating Budget Effect: None
198
' KODIAK ISLAND BOROUGH
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Public Utilities
1
Project Title: Selief Lane / Von Scheele Way Street Lights
1
Description of Project: This project will provide street lights for
Selief Land and Von Scheele Way.
1 Schedule of Estimated Prior
Project Cost: Total Year 1991 - 92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend.
Administration
$ 3,750 $ 3,750
Land
Site Invest.
1 Design Services 7, 500 7, 500
Construction 56,250
56,250
1 Equipment
Other Services
Contingency 7,500 7,500
Overhead
Totals $ , 75,000 $ 75,000
Cost Beyond 5 -Year Program: None
1
Source of Funding: Legislative Grant
Operating Budget Effect: None - Street Light District needs to be
formed and special revenue fund set up to fund maintenance and opera-
tion.
1
1
199
1
I
KODIAK ISLAND BOROUGH 1
CAPITAL IMPROVEMENTS PROGRAM
FISCAL YEAR 1991 -92 THROUGH 1995 -96
1
Project Category: Various Borough Facilities
1
Project Title: Underground Storage Tank
I
Description of Project: This project will perform testing and upgrade
the Borough's regulated underground storage tanks. 1
•
Schedule of Estimated Prior 1
Project Cost: Total Year 1991 -92 1992 -93 1993 -94 1994 -95 1995 -96
Cost Expend
1
Administration $ 5,000 $ 5,000
Land 1
Site Invest.
Design Services 10,000 10,000 1
Construction 75,000 75,000
Equipment
1
1
s Other Services
Contingency 10, 000 10, 000
1
Overhead
1
Totals $ 100,000 $ 100,000
1
Cost Beyond 5 -Year Program: Unknown 1
1
Source of Funding: Legislative Grant 1
Operating Budget Effect: Unknown
1
p 1
a
1
i
I 1
200
1
f
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 Bor-
ough.
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.
I Y i
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1 202
FY 1991 MAYOR'S APPROVED
BUDGET BUDGET F.Y. 1992
' Revenues
State of Alaska Grants $ 0
' Interest Earnings 37,500
Total Revenues 37,500
Other Financing Sources
U Use of Fund Balance (37,500)
Total Revenue and Other Financing
Sources $ 0
1 Expenditures
Dept 223 Proj 89 -X $ 0
1 Total Expenditures $ 0
PERFORMANCE INDICATORS % COMP % COMP. COMPLETE
F.Y. 1991 F.Y. 1992 DATE
1
1
1
1
1
1
1
1
1
1
1
203
ENTERPRISE FUNDS
1
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PROGRAM BUDGET SUMMARY
Program Water Fund
Program Description
The water fund provides potable water service to residents of Ser-
I
vice District No. 1.
Goal '
To maintain and complete the existing water system to provide ade-
quate potable water to the residents of the service district thru 1
operation and maintenance of the system.
Objectives for 1991 -1992
To encourage the City of Kodiak to seek funding for filtration to F
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
I
water and sewer projects in Service District Number 1.
Significant Budget Changes
1
Increase expenditures are required due to an increase in water pur-
` chase cost to the Service District from the City of Kodiak. This
results in an increase in user rates of approximately 65 %. I
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206
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I F.Y. F.Y. MAYORS APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
1 Revenues
Penalties & Interest $ 4,325 $ 5,000 $ 0 $ 0
Water Sales 191,450 190,000 326,400 326,400
I Installation Charges 2,932 5,000 2,500 2,500
Connect - Disconnect 475 1,000 100 100
Road & Utilities 706 0 0 0
II Other 601 0 0 0
Interest
123,556 5,000. 5,000 5,000
Total 213,045 206,000 334,000 334.000
II Other Financing Sources
Use of Retained
Earnings 0 0 70,000 70,000
I Amortization of con-
tributions in aid of
construction 109,645 0 0 0
I Total Revenues and Other
Financing Sources $322,690 $206,000 $404,000 $404,000
1 Expenditures
Personnel Services $ 23,915 $ 30,300 $ 25,000 $ 25,000
Customer Installation 0 0 0 0
I Purchased Water 157,727 100,000 230,400 230,400
Testing 0 0 7,900 7,900
Support Goods & Svc 4,994 32,100 41,100 41,100
I Capital Outlay 0 7,500 70,000 70,000
Depreciation 109.653 36.100 29,600 29,600
I Total Expenditures $296,289 $206,000 $404,000 $404,000
' PERFORMANCE INDICATORS % COMP % COMP. COMPLETE
F.Y. 1991 F.Y. 1992 DATE
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1 207
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PROGRAM BUDGET SUMMARY
Program Sewer Fund
Program Description
The sewer fund provides sewer service to residents of Service Dis- I i
trict Number 1.
i
Goal
To maintain and complete the existing sewer system to provide ade-
I
quate sewer service to the residents of the service district thru
operation and maintenance of the system.
Objectives for 1991 -1992
1
To encourage the City of Kodiak to improve their system to elimi-
I _
nate 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 I
Increase expenditures are required due to an increase in sewer
P q I
treatment costs to the Service District from the City of Kodiak. This
results in an increase in user rates of approximately 42 %.
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208
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➢
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I F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
I Revenues
Penalties & Interest $ 1,283 $ 2,500 $ 0 $ 0
I Sewer Treatment 234,935
2,117 243,940 374,400 374,400
Installation 5,000 0 0
Connect /Disconnect 30 700 0 0
Road & Utilities 696 0 0 0
I Interest 0 0 0 0
Total 239,061 252,140 374,400 374,400
1 Other Financing Sources
Amortization of con-
tributions in aid of
I construction 196,590 0 0 0
Total Revenues and Other
Financing Source $435,651 $252,140 $374,400 $374,400
I Expenditures
Personnel Services $ 21,188 $ 27,000 $ 23,000 $ 23,000
I Contracted Services 0 0 0 0
Sewer Treatment 138,269 160,000 259,200 259,200
Support Goods & Svc 41,578 47,200 23,000 23,000
Capital Outlay 0 4,240 0 0
1 Depreciation 196,613 13.700 69,200 69,200
Total Expenditures $397,648 $252,140 $374,400 $374,400
1
PERFORMANCE INDICATORS % COMP % COMP. COMPLETE
• F.Y. 1991 F.Y. 1992 DATE
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1 209
1
PROGRAM BUDGET SUMMARY
Program Waste Collection and Disposal 1
Program Description
The Solid Waste Collection department provides waste collection 1
service for the residents of the Greater Kodiak Urban area. This ser-
vice 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 ci 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 if waste;
3 Waste treatment; ( ) and (4) Waste disposal.
To provide a system to allow for proper disposal of hazardous
waste.
Objectives for 1991 -1992 1
Increase cleanliness in the vicinity of dumpsters.
Renew the landfill permit and include provisions to accept house -
hold hazardous waste.
Characterize the leachate chemically and propose a passive
treatment.
Develop a long range landfill master plan to project land usage for f
a period of 30 - 50 years.
Conduct a waste characterization study.
Establish recycling centers at the school facilities to be utilized I
for education as well as community drop off centers.
Significant Budget Changes 1
No significant budget changes.
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210
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F.Y. F.Y. MAYOR'S APPROVED
1990 1991 BUDGET BUDGET
ACTUAL BUDGET FY 1992 FY 1992
Revenues
Penalties & Interest $ 4,372 $ 0 $ 0 $ 0
Customer Collection 124,207 150,000 165,000 165,000
City Collection Fee 221,416 265,000 271,000 271,000
I Commercial Collection 600,091 705,000 710,000 710,000
Dump Fee Customer 123,493 120,370 125,000 125,000
Dump Fee Contract 104,440 130,000 138,000 138,000
Road & Utilities 0 0 0 0
Interest 0 0 0 0
Recycle Efforts 3,096 6,000 6.000 6,000
Total Revenues 1.181,115 1,376,370 1,415,000 1,415.000
Other Financing Sources
Use of Retained
Earnings 0 0 107,978 107,978
I Amort. of Aid 76,805 0 76,805 76,805
Transfers in
General Fund 0 0 18,000 18,000
I Land Sale Fund 60,000 0 0 0
Total Other Financing
Sources 136,805 0 184,783 184.783
Total Revenue and Other
II Financing Sources
$1,317,920 $1,376,370 $1,617,783 $1,617,783
Expenditures
Waste Collection
Allocated Salaries $ 1,827 $ 0 $ 0 $ 0
Contracted Services 856,638 936,000 900,000 900,000
Support Goods & Svc 28,974 0 0 0
I Waste Disposal
Personal Services 138,996 204,850 202,050 202,050
Employee Benefits 37,867 60,970 69,360 69,360
Contracted Services 25,185 31,000 108,000 108,000
1 Support Goods & Svc. 107,216 121,750 128,900 128,900
Capital Outlay 1,720 7,500 131,550 131,550
Depreciation 77,923 14,300 77,923 77.923
I Total Expenditures _$1,276,346 $1,376,370 S1,617,783 $1,617,783
Personnel Number of Employees
II Position 1989 -90 1990 -91 1991 -92
Envir. \ Civil Eng. 0 1 1
II Baler \ Landfill Sup. 1 1 1
Baler Operator II 1 1 1
Baler Operator I 1 2 2
I Totals 3 5 5t
Performance Indicators F.Y. F.Y. F.Y.
II 1990 1991 1992
ACTUAL ESTIMATED PROJECTED
Average Daily Bales
Total Bales Entering Landfill
I Cubic Yards Placed
211
II
APPEND
• • • • 111111 • MI • • MI ME En MN NM 111111 OM IIIIII M IIIIII
KODIAK ISLAND BOROUGH ORGANIZATIONAL CHART
FY 1992
I LLLnOMIE '
•
W 1( BOROUGH ASSEMBLY
JOd[ Y. YI / ,
I I
ADYNSIMIRE 1 RESOURCE AWIAGE EN1 /
ASSISI. GROCER BOA.. AIM.. BOROLR.“ ELM
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.S1017000410 MIOl1 r
SAYE $CNLLONC L — . SC NIY J � CILRN
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11
• I
SCHEDULE II 1
CLASS TITLES AND PAY RANGES
I i i
CLASS TITLE PAY RANGE
A. Mayor's Department
i
Borough Mayor Contract I Resource Management Officer 20.5 i
Economic Development Director 19.5
Staff Assistant /Personnel Director 20.5
I
B. Administrative Support Services
Admin. Asst. /Sec. III 12.5 I I
Secretary III 9.5 -10.5
Secretary II 8.0
Secretary I 7.0
Switchboard Operator /Receptionist 7.0 I i
C. Assessing Department 1
Assessor 23.0
Appraiser 19.5
Assessment Clerk II 11.0
Assessment Clerk I 9.5
D. Clerk's Office
1
Borough Clerk 22.5
Deputy Borough Clerk 12.5
Records Coordinator 11.0
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E. Community Development Department
Community Development Director 24.0
1
Associate Planner /LRP 20.5
Associate Planner /Enforcement 20.5 I
Assistant Planner 15.5
1 Building Official 20.0
Draftsman /Technician , 14.0 •
1 F. Data Processing Department
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1 Data Processing Manager 23.0
Programmer /Analyst 20.5
4 Programmer 18.5
Operations Supervisor 17.5 111 Computer Operator II 13.0
Computer Operator I 10.5
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214
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I G. Engineering & Facilities Department
II Engineering & Facilities Director 24.5
Environmental Engineer 22.5
Civil Engineer I 17.0
' Construction Inspector /Architect Engineer 20.5
Chainman /Rodman 9.0
Baler /Landfill Supervisor 19.0
Baler Operator II 16.0
Baler Operator ,I 14.5
H. Finance Department
II Finance Officer 23.5
Accountant 20.5
1 Accounting Clerk 11.0
Clerk /Cashier 10.0
I. Mental Health Center
II Director 26.5
Clinician III 23.0 -27.0
II Social Worker IV 21.5
Clinician II 20.0
Vocational Director 17.5
Case Manager 15.5
II Residential Trainer 9.0
Skills Trainer 9.0
Employment Training Specialist 9.0
' K. Administrative Support Services (MHC)
' Administrative Assistant 13.5
Clerk /Cashier 9.5
Program Coordinator 11.5
II Secretary III /(1) 9.5
Secretary III /(2)
9.5
Clerk Typist 7.0
Job Coach 8.0
II L. Bayside Firestation
II Fire Chief 22.5
II
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KODIAK ISLAND BOROUGH
SALARY SCHEDULE
1
(Yearly Salary) 1 1
1
Grade Step A Step B Step C Step D Step E Step F Step G Step H Step I Step J Step K
1 F
7.0 22,360 22,922 23,504 24,086 24,690 25,314 25,938 26,582 27,248 27,934 28,642 I
7.5 22,922 23,504 24,086 24,690 25,314 25,938 26,582 27,248 27,934 28,642 29,439 1
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 II
10.0 25,938 26,582 27,248 27,934 28,642 29,439 30,077 30,826 31,595 32,386 33,197 ii
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
il 11.5 27,934 28,642 29,439 30,077 30,826 31,595 32,386 33,197 34,029 34,882 35,755 i 12.0 28,642 29,439 30,077 30,826 31,595 32,386 33,197 34,029 34,882 35,755 36,650 i
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 39,458 1 r
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
1 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 1
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 1
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
II
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 II 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 5 7,138 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 II
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
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216
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Introduced By: Mayor Selby
Drafted by: Finance Officer
' Introduced: 05/16/91
Amended: 05/16/91
Public Hearing: 06/06//91
Adopted: 06/06/91
1
KODIAK ISLAND BOROUGH
1 ORDINANCE NO. 91 -08
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 1991 AND ENDING ON THE THIRTIETH DAY OF JUNE 1992
BE IT ORDAINED BY THE KODIAK ISLAND BOROUGH ASSEMBLY THAT:
Section 1. This ordinance d Hance is not of general application and shall not be codified.
' Section 2. The following sums of money, or as much thereof as may be authorized by
law, as may be needed or deemed necessary to defray all expenses and
liabilities of the Borough, be and the same is hereby appropriated for
municipal purposes and objects of the Kodiak Island Borough and other
taxing entities hereinafter specified for the fiscal year commencing on the
' 1st day of July 1991 and ending on the 30th day of June 1992.
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
1 Taxes
Real Property 34.2% $2,429,950
1 State Mandated Exemptions (1.0) (68,750)
Personal Property 6.1 431,570
Non ad valorem taxes 2.7 190,300
' Payment in lieu of tax 6.2 441,500
Severance Tax 7.0 495,250
1
Kodiak Island Borough, Alaska 217 Ordinance No. 91 -08
Page 1 of 8
1
Other 0.5 35,000
Licenses and Permits 0.6 42,900 I
Intergovernmental 36.9 2,625,400
Investment Earnings 5.1 360,000
Operating Transfers & Other S,$ 126,890 1
Total General Fund Revenues 100.00% $7,110,010
1
Expenditures FIE
Legislative 1.6 116,300
Personnel Services 16,800
Fringe Benefits 1,500 I
Lobbyist 48,000
Support Services 50,000 i
Mayor 2 2.3 162,840
Personnel Services 99,010
Fringe Benefits 38,550
Support Services 25,280
Clerk 3 3.1 220,460
Personnel Services 121,070
Fringe Benefits 42,630 1
Support Services 56,760
Legal Services 1.4 101,100 1
Cost of Litigation 80,000
Support Services 21,100
Finance 5 4.4 316,080 I
Personnel Services 204,500
Fringe Benefits 69,960 I
Support Services 38,700
Allocated to Projects -0- I
Capital Outlay 3,000
Data Processing 4.5 3.4 240,300
Personnel Services 202,520
Fringe Benefits 64,780
Support Services 73,000 '
Capital Outlay 35,000
Allocated To Projects (135,000)
1
Kodiak Island Borough, Alaska Ordinance No. 91 -08
I
218 Page 2 of 8
1
Assessing _ 4 3.4 240,450
Personnel Services 158,440
I Fringe Benefits 58,310
Professional Services 4,000
Support Services 19,700
I Facilities /Engineering 3 2.3 165,360
Personnel Services 145,000
1 Fringe Benefits 53,210
Professional Services 25,000
Support Services 22,150
1 Allocated to Projects (80,000)
Community Development 6 5.4 381,920
1 Personnel Services 258,230
Fringe Benefits 99,680
Professional Services 10,000
I Support Services 32,170
Allocated to Projects (15,000)
I Building Inspections .8 60,000
Support Services 60,000
1 Resource Manager 1 1.1 81,670
Personnel Services 53,650
I Fringe Benefits 24,080
Support Services 3,940
I Switchboard/Word Processing 2 1.2 86,200
Personnel Services 47,520
Fringe Benefits 18,680
1 Support Services 20,000
Economic Development .7 47,000
1 Contributions 15,000
Professional Services 10,000
Operating Transfers 22,000
I Gen eral Administration 5.0 354,920
Fringe Benefits 16,000
I Audit Expense 114,000
Support Services 224,920
1
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Kodiak Island Borough, Alaska Ordinance No. 91 -08
I 219 Page 3 of 8
1
Emergency Preparedness .5 32,000 1
Support Services 7,000
Capital Outlay 25,000
1
Education Support 51.2 3,637,500
Audit Expense 37,500
I
Capital Outlay 3,600,000
Health & Sanitation 9.3 661,210
I
Contracted Services 80,450
Contributions 378,300
Operating Transfers 202,460 1
i
Culture and Recreation 2.8 195,700
Contributions 195,700 1 1
1
Transfers & Contribution 0.1 9,000 ' I
Other Operating Transfers 9,000
Total General Fund Expenditures $7,110,010 1
B. Trust and Agency Funds
9 y
1. Hospital Liability Trust (700)
Revenues 20,000 $ 20.000
I
Expenditures 20,000 $ 20,000
C. Debt Service Funds
1
1. School Construction Bonds (300) I
Revenues 3,720,000 $3.720,000
Expenditures 3,720,000 $3.720,000 1
2. Debt Service - Other (310)
Revenues 15,000 $ 15.000 '
Expenditures 15,000 $ 15.000
1
Kodiak Island Bornugh, Alaska Ordinance No. 91 -08
220 Page 4 of 8
1
1
I D. Capital Project Funds
1. Borough Projects, Various (410)
1 Revenues 3,723,991 $3.723.991
Expenditures 3,723,991 $3.723.991
I 2. School Bonds Various (420)
I Revenues 1,044,860 $1.044.860
Expenditures 1 4
P ,0 4,860 $1.044.860
1 3. State Capital Grants (430)
Revenues 4,894,611 $4.894.611
1 Expenditures 4,894,611 $4,894.611
I 4. Building Major Maintenance (440)
Revenues 100,000 $100.000
Expenditures 100,000 $100,000
I E. Enterprise Funds
1. Water Fund (510)
1 Revenue 404,000 $ 404.000
Expenditures 404,000 $ 404.000
I 2. Sewer Fund (520)
Revenue 374,400 $ 374.400
I Expenditures p 374,400 $ 374.400
1 3. Sanitary Landfill (530)
Revenue 1,599,783 $1,617.783
1 Expenditures 1,599,783 $1.617.783
4. Utility Improvements (550)
1 Revenues -0- $ -0-
Expenditures -0- $ -0-
I Kodiak Island Borough, Alaska Ordinance No. 91 -08
221 Page 5of8
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F. Special_Revenue Funds
I
1. Mental Health Center (200)
Revenue 1,827,420 $1.827.420
I
Expenditures 1,827,420 $1.827.420
1
2. Day Care Activity (205)
Revenues 207,000 $ 207,000 1
Expenditures 207,000 $ 207.000
3. Land Sales Fund (210) 1
Revenues 683,490 $ 683.490
Expenditures 683,490 S 683,490
1
4. Buildings and Grounds Fund (220)
Revenue 775,075 $ 775.075 1
� 1
Expenditures 775,075 $ 775.075 1
5. Coastal Management (230)
Revenue 20,000 $ 20,000 1
Expenditure 20,000 $ 20.000
1
6. Community & Regional Affairs (232)
Revenue 7,000 $ 7,000 1
Expenditure 7,000 $ 7.000
7. Womens Bay Road Service District (240) 1
Revenue 101,150 $ 101.150
Expenditure 101,150 $ 101.150 1 1
8. Road Service Dist #1 (242) 1
Revenue 138,600 $ 138,600
Expenditures 138,600 $ 138,600 1
1
Kodiak Island Borough, Alaska Ordinance No. 91 -08 1
222 Page 6 of 8
1
1
II 9. Monashka Bay Road Dist (244)
Revenue 22,400 $ 22,400
I Expenditures 22,400 $ 22.400
1 10. Bayview Road Service Dist (246)
Revenue 4,000 $ 4.000
1 Expenditures 4,000 $ 4.000
1 11. Fire Protection Area #1 (250)
Revenue 388,590 $ 388,590
I Expenditures 388,590 $ 388.590
12. Womens Bay Fire Dist. (252)
I Revenue 46,800 $ 46,800
Expenditures 46,800 $ 46.800
1 13. Woodland Acres St Light Dist (260)
Revenue 7,380 $ 7.380
Expenditures 7,380 $ 7.380
I 14. Oil Spill Disaster Fund (270)
Revenue 200,000 $ 200.000
1 Expenditures 200,000 $ 200.000
15. Exxon Claims Settlement Fund (274)
1 Revenue 200,000 $ 200.000
Expenditures 200,000 $ 200.000
I TOTAL ALL FUNDS $27,653,560
1 Section 4. Tax Levy. A tax for the amount specified in the form of a Mill Levy is
hereby levied for the calendar year 1991, to be used for the purposes as
specified in the Budget for the Fiscal Year (1992) of the Kodiak Island
I Borough commencing on the 1st day of July 1991 and ending on the 30th
day of June 1992 to defray expenses and liabilities of said entity as
1 enumerated in the applicable budgets.
I Kodiak Island Borough, Alaska Ordinance No. 91 -08
223 Page 7 of 8
The millage by taxing entity are as follows:
A. City of Kodiak 2.00 mills
B. Kodiak Island Borough 11.650 mills
1. School District 5.960
2. Debt Service 0.000
3. All Other 5.690
Borough and State Credit (6.155) mills
Net Kodiak Island Borough 5.50 mills
C. Womens Bay Road Sery Dist 2.50 mills
D. Womens Bay Fire Dist 1.25 mills 1 t
E. Bayview Road Service Area 1.00 mill
F. Fire Protection Area #1 1.25 mills fr
G. Monashka Bay Road Sery Dist 2.00 mills ' E
H. Road Service District #1 1.75 mills
I. Woodland Acres St Light Dist .75 mill
5. Kodiak Island Borough staff is hereby authorized and directed to effect the
Section g y '
necessary line item changes within the limits established above by fund,
project and department to properly monitor, account, and report on the
expenditure of these funds. 1
)
PASSED AND APPROVED THIS 6th DAY OF JUNE, 1991.
KODIAK ISLAND BOROUGH 1 I
1 !
Bor gh Mayor ---\\ 1
residing bf$t er/
ATTEST: 1
1
Borough Clerk
Kodiak Island Borough, Alaska Ordinance No. 91 -08
224 Page 8 of 8
1
GLOS
II
BUDGET GLOSSARY
I ADOPTED BUDGET - Refers to the budget amounts as originally approved by
the Kodiak Island Bqrough Assembly at the beginning of the year and also
to the budget document which consolidates all beginning of the year
I operating appropriations and new capital project appropriations.
ANNUAL BUDGET - A budget developed and enacted to apply to a single
fiscal year.
I APPROPRIATION - The legal authorization granted by the legislative body
of a goverriment which permits officials to incur obligations and make
I expenditures of governmental resources for specific purposes. Appropri-
ation are usually limited in amounts and time it may be expended.
I ASSESSED VALUATION - The valuation set upon all real and personal prop-
erty in the Borough that is used as a basis for levying taxes. Tax -
exempt property is excluded from the assessable base.
I ASSESSED VALUE - The fair market value placed on personal and real prop-
erty owned by taxpayers.
I BASIS OF ACCOUNTING - A term used to refer to when revenues, expendi-
tures, expenses, and transfers - and the related assets and liabilities
- are recognized in the accounts and reported in the financial
I 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.
I BUDGET - A plan of financial operation embodying an estimate of proposed
expenditures for a given period and the proposed means of financing
them. Sometimes the term "budget" designates the financial plan pres-
I ented to the appropriating governing body for adoption, and sometimes,
the plan finally approved by that body.
1 BUDGET DOCUMENT - The official written statement prepared by the
Borough's administrative staff to present a comprehensive financial pro-
gram to the Borough Assembly. The first part provides overview informa-
tion, together with a message from the budget- making authority, and a
I summary of the proposed expenditures and the means of financing them.
The second consists of schedules supporting the summary. These sched-
ules show in detail the past years' actual revenues, expenditures and
I 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
1 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
I financial status at the time of the message and recommendations regard-
ing the financial policy for the coming period.
I CAPITAL PROJECTS FUNDS - Funds established to account for financial
resources to be used for the acquisition or construction of major capi-
tal facilities (other than propriety and trust funds).
II
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1
CAPITAL OUTLAY - Expenditures which result in the acquisition of items
such as tools, desks, machinery, and vehicles costing more than $500
each and having a useful -life of more than one year, and are not con-
sumed through use are defined as Capital items. 1
CAPITAL PROJECTS - Projects which purchase or construct fixed assets.
Typically, a capital project encompasses a purchase of land and \ or the 1 t
c of a building or facility.
COMPONENT UNIT - A separate government unit, agency or nonprofit corpo- I
P g 1
ration that is combined with other component units to constitute the
reporting entity in conformity with GAAP.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) - The official annual 1
report of a government. It includes (a) the five combined financial
statements in the combined statement - overview and their related notes
and (b) combining statements by fund type and individual fund and 1
account group financial statements prepared in conformity with GAAP and
organized into a financial report pyramid. It also includes support
schedules necessary to demonstrate compliance with finance - related
legal and contractual provisions, required supplementary information, 1 1
extensive introductory material and detailed statistical sections.
CONTINGENCY - Those funds included in the Budget for the purpose of pro- I viding a means to cover minor unexpected costs during the budget year.
CONTRACTUAL SERVICES - Items of expenditure from services the Borough 1 1
receives primarily from an outside company.
DEBT SERVICE FUNDS - Funds established to account for the accumulation
of resources for and the payment of, general long -term debt principal 1
and interest that resulted from the issuance of bonds.
ENCUMBRANCES - Commitments related to unperformed contracts, in the form II of purchase orders or contracts, for goods or services. Used in budget-
ing, encumbrances are not expenditures or liabilities, but represent the
4 estimated amount to expenditures that will result if unperformed ,
contracts in process are completed.
ENTERPRISE FUND - A proprietary fund established to account for opera-
tions that are financed and operated in a manner similar to private 1 ,
business enterprises. In this case the intent of the governing body is
that the expenses including depreciation of providing goods as services
to the general public on a continuing basis be financed or recovered I
primarily through user charges.
EXPENDITURE - Decreases in net financial resources. Expenditures
include current operating expenses, requiring the present or future use
I
of net current assets, debt service and capital outlays, and intergov-
ernmental grants, entitlements and shared revenues.
1 EXPENSES - Outflows or other using up of assets or incurrences of liabi-
lities (or a combination of both) from delivering or producing goods,
rendering services or carrying out other government units and \ or other
I
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funds.
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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 bud-
get applies and at the end of which a government determines the finan-
cial position and results of its operations. The Borough's fiscal year
extends from July 1 to the following June 30.
FUND - A fiscal and accounting entity with a self - balancing set of
accounts iri which cash and \ or other financial resources, all related
liabilities, and residual equities, or balances, and changes therein,
are recorded and segregated to carry on specific activities or attain
certain objectives in accordance with special regulations, restrictions
' or limitations.
FUND TYPE The three broad fund categories of governmental accounting
are subdivided into seven fund types. The seven types are: general,
special revenue, debt services, capital projects, enterprises, internal
service, and trust and agency.
' GENERAL FUND - A type of governmental fund used to account for revenues
and expenditures for regular day -to -day operations of the Borough,
including the School District, which are not accounted for in specific
' purpose funds. The primary sources of revenue for this fund are local
taxes and federal and state revenues.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) - Uniform minimum stan-
dards and guidelines for financial 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 overn
g ments 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 a
PP automatic termination of an
appropriation. Except for indeterminate appropriations and continuing
1 appropriations, an appropriation is made for a certain period of time.
1 227
LEVY - To impose taxes, special assessments or service charges for the 1
support of government activities. Also used to denote the total amount
of taxes, special assessments or service charges imposed by a govern- I
ment.
LIABILITIES - Debt or other legal obligations, arising from present I
obligations of a particular entity, to transfer assets or provide ser- I
vices to other entities in the future as a result of past transactions
or events. ppp
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 t
statement presents information on the flow of financial resources (reve- 1
nues and expenditures) or information on the flow of economic resources
(revenue and expenses).
I I
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 1
mill applied to a taxable value of $100,000 would yield $100 in tax.
MODIFIED ACCRUAL BASIS OF ACCOUNTING - A basis of accounting in which 1
revenues and other financial resources are recognized when they become
susceptible to accrual, that is when they are both "measurable" and
o "available to finance expenditures of the current period." "Available" 1 i
o means collectible in the current period or soon enough thereafter to be
used to pay liabilities of the current period. Expenditures are recog-
nized when the fund liability is incurred except for (1) inventories of
materials and supplies that may be considered expenditures either when I
I 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
III 1
I accounted for using the modified accrual basis of accounting.
OPERATING BUDGET - Plans of current expenditures and the proposed means I of financing them. The annual operating budget is the primary means by
which most of the financing, acquisition, spending and service delivery
activities of a government are controlled. The use of annual operating
II budgets is usually required by law. Annual operating budgets are essen-
tial to sound financial management and should be adopted by every gov- ,
ernment.
) OPERATING TRANSFERS - All interfund transfers other than residual equity 1
transfers.
ORDINANCE - A formal legislative enactment by the legislative body 1
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
I
is that the latter requires less legal formality and has a lower legal
status. Revenue raising measures, such as the imposition of taxes, spe-
} cial assessments and service charges, universally require ordinances.
I
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228
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II OTHER FINANCING SOURCES - Governmental fund general long -term debt pro-
ceeds, land lease payments, land sale payments, proceeds from the sale
I of fixed assets, operating transfers in, service charge, and fees for
governmental services.
II OVERSIGHT RESPONSIBILITY - The basic - but not the only - criterion for
including a government department, agency, institution commission, pub-
lic authority or other organization in a government unit's reporting
entity for general purpose financial reports. Oversight responsibility
I 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
I and accountability for fiscal matters.
PROGRAM - An organized set of related work activities which are directed
I toward a common purpose or goal and represent a well- defines expenditure
of Borough resources.
PROGRAM BUDGET - A budget which structures budget choices and informa-
' tion 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
I (objectives), and measures the degree of achievement of programs objec-
tives (performance measures).
PROGRAM DESCRIPTION - A program description describes the function of
II 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 ?"
1 PROGRAM GOAL - A program goal is a general statement on the intended
effect or purpose of the program's activities. It includes terms such
I 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
1 describes the essential reason for the program's existence.
PROGRAM OBJECTIVE - Objectives are statement of the intended beneficial
I and \ or tangible effects of a program's activities. They are measur-
able, and related to the proposed budget year. They are specific tar-
gets toward which a manager can plan, schedule work activities, and make
I 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.
1 PROPERTY TAX - A tax-levied on the assessed value of property.
PROPRIETARY FUNDS - A type of fund that accounts for governmental opera-
' tions 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.
1 PURCHASE ORDER - A document authorizing the delivery specified merchan-
dise or the rendering of certain services for a stated estimated price.
Outstanding purchase orders at the end of the fiscal year are called
II encumbrances.
1 229
RESOLUTION - A special or temporary order of a legislative body; an 1
order of a legislative body requiring less legal formality than an ordi-
nance 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 1
type other than expenditure refunds and residual equity transfers. Gen-
eral long -term debt proceeds and operating transfers in are classified
as 'other financing sources' rather than ar revenues. Increases in the
net total assets of a proprietary fund type other than expense refunds,
capital contributions, residual equity transfers. Operating transfers,
as in governmental fund types, are classified separately from revenues. 1
SPECIAL REVENUE FUND - A fund used to account for the proceeds of spe-
cific 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 1
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 col-
lected based on tax rates and assessed values of personal and real prop-
erties.
TAX ROLL - The official list showing the amount of taxes levied against 1
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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