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KODIAK ISLAND BOROUGH KODIAK, ALASKA 1990 -91 Annual Operating Budget 1 1 ;am{ I cc\Dgg 1 (4) - a g a perwhi- 6Jscit I I TABLE OF CONTENTS PAGE I BOROUGH MAYOR MESSAGE 5 BUDGET CALENDAR 10 I FINANCIAL SUMMARIES Fund Structure 13 Operating Position - All Funds 14 I Fiscal Policy 15 Revenue Description 21 Adopted Tax Structure 24 I Ten -Year Analysis of Tax Rate and Levy 25 Raw Fish Tax Last 10 years 26 Various Agencies Funding 26 I GENERAL FUND General Fund Balance - last 10 years 29 Changes in General Fund Balance 30 I General Fund Revenues 31 General Fund Summary 32 Expenditures Legislative 34 I Legal Services 36 Community & Regional Affairs 38 Mayor's Office 40 I Clerk's Office 42 Finance Department 44 Assessing Department 46 I Community Development Department 48 Engineering \ Facilities Department 50 Data Services Department 52 Economic Development Department 54 I Resource Department 56 Health & Sanitation 58 Education Support 60 t General Administration 62 Culture & Recreation 64 Building Inspections 66 Switchboard \ Word Processing Department 68 II ' I Emergency Preparedness 70 Transfers 72 I I k I i { I i SPECIAL REVENUE FUNDS ' 1 Budget Recap 76 Mental Health Summary 78 Mental Health Center 80 Development Disabilities 82 I Community Support Program (CSP) 84 Alaska Youth Initiative (AYI) 86 Hold -Over Facility - DFYS 88 I Children Services \ Respite Hospital Diversion 90 $ Day Care Assistance Program 92 Land Sales 94 I Alaska Energy Grants 96 Building and Grounds Funds 98 Borough Building 100 K.I.B. Apartments 102 I School Buildings 104 Refuse Collections & Disposal 106 Parks - Operation & Maintenance 108 t Oil Spill Cleanup 110 Exxon Oil Spill Clean Up 112 DEC - Oil Spill Grant 114 t DEC - Oil Spill Reimbursement 116 Administration Reimbursement 118 Exxon - Winter Shoreline Agreement 120 DC &RA Grant - Assessing 122 DC &RA Grant - Administration 124 Women's Bay Road Service District 126 Road Service District Number 1 128 I Monashka Bay Road Service District 130 Bayview Road Service District 132 Woodland Acres Street Lights 134 I Bayside Fire Department 136 1 Women's Bay Fire Department 138 DEBT SERVICE FUNDS I Schedule of Bonded Indebtedness 141 Debt Service - Schools 142 Debt Service - Other 144 CAPITAL PROJECTS FUNDS I Borough Capitol Projects 148 School Bonds Capital Projects 150 I State Capital Grants 152 Utility Capital Projects 154 ENTERPRISE FUNDS I , Water Fund 158 Sewer Fund 160 I Waste Collection & Disposal 162 I 2 1 1 I I I APPENDIX Justification for New Position 165 Organizational Chart 177 I Class Titles Pay Ranges 180 Salary Schedule 182 Ordinance 90 - 13 O 183 I GLOSSARY Budget Glossary 191 I I I I I I 1 l i 1 1 1 1 I I 3 INTRODUCTION I KODIAK ISLAND BOROUGH I Fiscal Year 1991 BUDGET LETTER OF TRANSMITTAL June 7, 1990 I Honorable Assembly Members Kodiak Island Borough Kodiak, Alaska I Honorable Assembly Members, I Transmitted herewith is the fiscal year 1991 budget document for the Kodiak Island Borough. This budget is submitted according to Borough Code Section 3.08.030 and State Statute, and includes the goals and objectives for fiscal year 1991. I 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 manner that provides the optimum service levels to the public as cost effectively as possible. These powers include areawide powers and non- I areawide powers. Areawide powers are health, education, assessment and collection of taxes for the Borough and the cities within the Borough, planning and zoning, and general administrative services. Non - areawide I powers include solid waste disposal, parks and recreation, economic development, and animal control. Service districts within the Kodiak Island Borough provide water and sewer service, fire protection and road maintenance and construction. I Major Policy Issues I The budget process includes considerable debate about school district funding each year. 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 close to 50% of I the total general fund budget. State statute outlines the minimum and maximum amounts that can be contributed to the school district based on factors of assessed value, mill rate, instructional units, and area cost I differentials. This budget appropriation is at the absolute minimum of local funding required by the statute. Because of the factors involved in this calculation, such as assessed I value and instructional units, the local contribution to education will undoubtedly increase over the next several years. There is considerable interest by some of the large school districts to change the required I local funding window from the current 4 -6 mills to 5 -7 mills or 6 -8 mills. If adopted, these changes will result in substantial increases in the KIB budget. Added pressures on the school budget, including building maintenance, continued student population increases, teacher I 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. I During fiscal year 1990, the Assembly indicated that completion of an update on the Comprehensive Plan for Land Use and Planning and Zoning purpose was a high priority item. This budget includes funding for con- sultant time to supplement staff and Planning and Zoning Commission efforts to complete this update during fiscal I P P g year 1991. Y 5 1 Another policy decision that needs to be addressed is solid waste. A 1 very significant change that you will find in this budget is the addi- tion of two positions in the solid waste program and an accompanying { resolution to increase the solid waste collection fees to balance this ' enterprise fund. These positions are absolutely essential to develop a quality solid waste management program which meets all of the State and Federal regulations and requirements and retains the environmental qual- I ity of Kodiak Island that is important to all of us who live here. The environmental engineer will allow us to move ahead aggressively on our fledgling recycling program and our waste reduction efforts coming from I the Alaska Health Project Grant. The waste reduction efforts will enable us to help our businesses and citizens to reduce the importation 1 of material that becomes solid waste and eliminate the importation of hazardous and toxic wastes. All of these efforts will not only improve I r, our solid waste management but will result in huge cost savings to the budget in future years. From the analysis we have done thus far, we anticipate that the useful life of the present landfill can at least be I }. doubled by our recycling and waste reduction efforts. The second position is necessary to operate the baler and landfill in 1 a safe and responsible manner. Based on two years of experience, we now t know that we cannot complete all of the tasks required for six days per week of operation with three people. In addition, in order to maximize our recycling efforts, we are asking the baler crew to do additional t 1 tasks. The result is the necessity of adding one more operator to accomplish all that is needed at the facility. The other significant item in this budget is the acquisition of a new I mainframe computer and a new copier. In early April, you were provided with an in depth analysis of the computer hardware and software needs, , cost comparisons, and recommendations. Based on the review and recom- mendations of the data processing steering committee, we have moved ahead in this budget to acquire an IBM System AS /400 and New World software. As you know from the analysis, this will provide us with , solutions to many of our long standing data processing problems with 1 minimal disruption to our system. This is a major step forward in man- agement systems for the Kodiak Island Borough and School District. , There will be increased efficiency and cost savings for several years resulting from this purchase. We have proposed the use of land sale funds for this purchase for two reasons. First, land management with I the Auto Cad system will be possible with this system and land sale 1 billings will be greatly improved to current accounting standards. Sec- ond, the land sale fund is our capital asset account in the Borough financial system and acquisition of two capital assets is appropriate I from the capital asset fund. In the case of the copier, we have used the current model for an all ' 1 time record of five years, but are now experiencing down time for € repairs. It is simply time to replace this machine. The huge volume we produce dictates this change. However, we will be transferring the cur- rent machine to the Kodiak Island Hospital medical records department, I where a much lower volume of use will probably allow another five years of useful life and postpone purchase of yet another machine with Borough funds. I 6 Tax Rate and Financial Analysis ' This budget holds the general fund taxes at the same mill rate. How- ever, due to last winter's heavy snow, all of the road service districts have had to request mill rate increases. I The total proposed General Fund budget for the fiscal year 1991 calls for expenditures and transfers of $6,058,580. The Borough's revenue schedule also has the capacity of producing that amount. Revenues for I 1989 totaled $6,415,655 and revenues for fiscal year 1990 are budgeted at $6,014,290. These revenues have allowed us to continue to hold the line on property taxes at an effective mill levy of 4.50 mills for the I third year. The fund balance of the General Fund at fiscal year end 1989 was $3,098,371 when the Borough received some $849,505 more than was expended. We are now forecasting a fund balance of $1,900,000 for I the year ending June 30, 1990. We are proposing a 3% cost of living salary increase for Borough employees. This does not bring Borough employees up to the statewide average for salaries for municipal employees, but it matches the school district increase and recognizes I the federal cost of living increase of 4.5% We are proposing that one additional half -time person be added to the data processing department as a personal computer coordinator to establish order in our data pro- ' cessing system. Between the Kodiak Island Borough and the school dis- trict, we now have 114 units of personal computer hardware to maintain, upgrade, replace, and monitor. I I wish to call your attention to the fact that the proposed General Fund budget for FY 1991 is an increase of only $44,290 from the FY 1990 budget, or a .7% increase. This has been accomplished by a desire on my I part and that of the Assembly to keep the tax rate as low as possible while still delivering quality services. We have trimmed the departmen- tal budgets and are doing a more effective job of using funds. This I will result in some hardship but is necessary in order to hold the line on taxation. I General fund expenditures and transfers of $6,058,580 are budgeted for FY 1991. Revenues are budgeted as $2,730,510 (45.1 %) from taxes; $2,744,060 (45.3 %) from intergovernmental revenue; $469,930 from invest- ment earnings and other with the balance of $73,230 coming from a trans- ' fer in from the land sale fund. Property assessments have increased from last year. The taxable ' assessed value for 1990 is $475,568,650. This is a $23,309,248 or 5.2% increase from 1989. All of the increase is attributable to new con- struction and the standardization of the personal property tax records this year. These figures do not include the valuation of vessels of I $120,676,730 which are assessed a $5 or $15 fee depending on the size of the vessel. I Looking Ahead We are projecting that a mill rate increase will be necessary for ' fiscal year 1992. The projection assumes that the State will probably reduce funding for local government programs for FY 1992. We also anticipate a mandatory increase for school funding. Our fund balance P Y g balance, which has contributed the shortfall of revenue in the past, is substan- ' tially depleted. Therefore, we are projecting a mill rate increase for the fiscal year 1992. I 7 The economy of the Borough is sound. We have a diversifying economic base including expanded fishing, timber harvest, and tourism. The Exxon Valdez oil spill has increased economic activity in the coastal cities 1 due to clean up efforts being staged from the cities. The long -term impact of the spill cannot be accurately assessed at this point. We are fortunate that the major damage occurred in inaccessible areas with sparse populations on the Katmai and Shuyak Coast. The major impact is on the fishing industry. The impacts on the support industries is not as clear. Reductions in the fish harvest would impact the Borough through lower fish tax revenue. Revenue losses for Raw Fish Tax due to I the oil spill are in the range of $800,000 for 1991. Budget Document Organization i This budget is organized substantially differently than in past years. Goals and objectives for each department and other information U has been added to provide a full presentation of budget information. Acknowledgment 1 1 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. Bryce Weeks, Finance Director, Mr. Karleton Short, Accountant, and Ms. Carol Bauder, Accounting Clerk, for their assistance in the preparation of this docu- ment. I also wish to thank each member of the Assembly for your inter- est and support in adopting legislation which allows staff to conduct I the financial affairs of the Kodiak Island Borough in a progressive and responsible manner. Conclusion 1 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 1 after the legislative session ended in May. My staff and I stand ready to work with you in the upcoming year to carry out the plan established by this budget. We welcome your suggestions for improvement and ideas for providing a better level of service to the taxpayers of the Kodiak Island Borough. Respectfully Submitted, 1 KODIAK ISLAND BOROUGH Jerome M. Selby Borough Mayor 1 11 8 1 1 t I ' KODIAK ISLAND BOROUGH I Budget Calendar i FISCAL YEAR 1991 , 1 ! The following activity is outlined as essential for the orderly formula- tion of the 1991 Borough Budget (July 1, 1990 through June 30, 1991). I 1 DATE ITEM BY / Jan. 5, 1990 Budget preparation message Mayor I ; Jan. 5 Distribution of budget work sheets to Finance I aid departments in submitting their Officer i requests. I ' Jan. 8 I Distribution of forms to solicit input Mayor , I from villages. Jan. 8 Distribution of forms to gather input Mayor I from autonomous not-for-profit organi- zations. i Feb. 9 Final day for departmental budget Depart. Heads requests to be returned to Mayor (via I i Finance Officer). 1 t Feb. 16 Due date for public and not for profit Mayor I ! agencies budget requests. 1 f Feb. 16 Revenue forecasts (all funds). Finance , Officer I i Feb. - Mar. Work sessions to resolve or justify Mayor/Finance 1 I differences of department budgets. Officer/Dept. Heads I March 15 Receipt of Service District budget Ser. District I (section 4.20.030). I March 30 Receipt of School District budget (per School I Section 3.08.030, Par B of the Code). District April 12 Mayor's Annual Budget Message Mayor I i April 12 Prior to the 30th of April, submission Mayor\Finance 1 of proposed budget and budget message Officer\ I ' to Assembly in a work session (per Assembly Section 3.08.030, B of the code). Apr 6 - May 25 Assembly Department Review Mayor\Depart. I ' Heads I May 3 Introduction of Budget Ordinance Mayor I May 29 Publication of hearing Clerk I ' 10 1 I 1 I June 7 Public hearing and adoption of budget Assembly (as required by Section 3.08.050 of the I code). July 1 Budget execution. All Concerned I 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 I 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 I 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 I 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. I Service district budgets must be received by March 15 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 presented to the Borough Assembly in a work session. This is per Sec- I tion 3.08.030, B of the code. During the months of April and May the Assembly reviews the budget I 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. The budget shall be adopted by a favorable vote of at least a major- ' ity of all of the members of the assembly not later than the tenth of June through the adoption of an ordinance setting forth the appropriation levels and the millage rate. The borough mayor may veto the ordinance but his veto may be overridden by two - thirds of all the I votes to which the assembly is entitled on the question. I 11 1 If the assembly does not adopt the budget by the 10th of June then 1 the budget as presented by the mayor shall be deemed to have been finally adopted, per section 3.08.060 of the code. I Amendments to the budget can occur anytime during the fiscal year through the Borough Assembly or administrative action. Generally, the I following actions are required at the level of the particular change. u horized by an appropriation ordi- I 1. All new appropriations are a t y I nance that amends the annual budget ordinance. 2. A resolution of the Borough Assembly is required to move (appro- 1 priate) amounts between departments and projects. I A 1 I I I i I 1 I I I! I Y I 1 1 I I 12 I 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. 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. ' 13 1990 -91 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 $1,900,000 $ 2,707,487 $ 5,809,249 $ 1,852,389 $ 893,133 $13,162,258 Revenues 5,947,550 5,641,660 2,655,000 442,410 1,834,510 16,521,130 Transfers in 73,230 770,000 15,000 528,500 0 1,386,730 Total Available Funds 7,920,780 9,119,147 8,479,249 2,823,299 2,727,643 31,070,118 Expenditures 3,294,120 6,136,080 3,015,000 970,910 1,834,510 15,250,620 Transfers out 2.764,460 611,730 0 0 0 3,376,190 Total Use of Funds 6,058,580 6,747,810 3,015,000 970,910 1,834,510 18,626,810 Estimated Funds Available 6/30/91 $ 1,862,200 $ 2,371,337 $ 5,464,249 $ 1,852,389 $ 893,133 $12,443,308 14 I Kodiak Island Borough FISCAL POLICY (Adopted March 15, 1990) I This fiscal policy is a statement of the guidelines and goals that 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- 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 I the highest bond and credit ratings possible. Promotes long term financial stability by establishing clear and consistent guidelines. II 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. I 1. Operating Budget Policies The budget is a plan for allocating resources. The objective is I to enable service delivery with allocated resources. Services must be 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 I each fiscal year. When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year must be reduced sufficiently to create a I positive undesignated fund balance and a positive cash balance. When possible the Borough will integrate performance measurement I and productivity indicators within the budget. This should be done in an effort to improve the productivity of Borough programs and employees. Productivity analysis should become a dynamic part of the Borough admin- istration. I 1 15 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. ' L 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. ' R Budgetary review by the Assembly will focus on the following basic concepts - I Staff Economy The size and distribution of staff will be a prime concern. The Assembly will seek to limit staff increases to areas where approved pro- gram growth and support absolutely requires additional staff and to reduce staff where this can be done without adversely affecting approved service levels. Capital Construction , Emphasis will be placed upon continued reliance on a viable level of paydown capital construction to fulfill needs in an Assembly approved comprehensive capital improvements program. Program Expansions 1 Proposed expansion to existing programs and services must be sub- mitted as budgetary increments requiring detailed justification. Every proposed program or service expansion will be scrutinized on the basis of its relationship to the health, safety and welfare of the community. New Programs , New programs or services must also be submitted as budgetary incre- ments requiring detailed justification. New programs or services will be evaluated on the same basis as program expansion plus an analysis of long term fiscal impacts. Existing Service Costs ' The justification for base budget programs costs will be a major fac- tor during budget review. Administrative Costs In all program areas, administrative overhead costs should be kept to an absolute minimum. Functions of all departments and agencies should be reviewed in an effort toward reducing duplicate activities within the Borough govern- ment and the autonomous and semi - autonomous agencies which receive appropriations from the borough. The budget will provide for adequate maintenance of capital plant and equipment and for its orderly replacement. 1 16 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). The preparation and distribution of monthly budget status reports, interim financial statements, and annual financial reports is required. ' The Borough will remain current in payments to the retirement system. The Borough will develop and annually update, a long range (3 -5 yrs) financial forecasting system that will include projections of revenues, expenditures, and future costs and financing of capital improvements I 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 1 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. 1 17 I 3. Revenue Policies The Borough will try to maintain a diversified and stable reve- 1 nue structure to shelter it from short run fluctuations in any one reve- nue source. I The Borough will attempt to maintain a diversified and stable economic base by supporting policies that promote tourism, fishing, agriculture, commercial and industrial employment. I The Borough will estimate its annual revenues by an objective analytical process. I The Borough, where possible and reasonable, will institute user fees and charges for specialized programs and services in the Borough. Rates will be established to recover operational as well as capital or I debt service costs. The Borough will regularly review user fee charges and related expenditures to determine if pre - established recovery goals are being I met. The Borough will maintain a sound, consistent, and equitable ad I 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 The Borough should routinely identify governmental aid funding 1 possibilities. However, before applying for and accepting intergovern- mental aide, the Borough will assess the merits of a particular program as if it were funded with local tax dollars. Local tax dollars will not be used to make up for losses of intergovernmental aid without first I reviewing the program and its merits as a budgetary increment. 4 4. Investment Policies The Borough will maintain an investment policy based on the Gov- I ernment Finance Officers Association (GFOA) model investment policy. The Borough will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections, and deposits of all funds will be scheduled to insure maximum cash availability and investment potential. I When permitted by law, the Borough will pool its various funds for investment purposes. 1 The Borough will obtain the best possible return on all invest - ments consistent with the underlying criteria of liquidity and safety of I principal. The Borough will regularly review contractual opportunities for consolidated banking services. I 18 II 5. Accounting, Auditing and Financial Reporting Policies The Borough will establish and maintain a high standard of accounting practices in conformance with Generally Accepted Accounting ' Principals (GAAP). The accounting system will maintain records on a basis consis- tent with accepted standards for government accounting according to the ' Government Accounting Standards Board (GASB). Regular monthly financial statements and annual financial ' reports will present a summary of financial activity by departments and agencies within all funds. Where possible, the reporting system will also provide monthly information on the total cost of specific services by type of expendi- ture and revenue by fund. An independent firm of certified public accountants will perform an annual financial and compliance audit and will publicly issue an opinion which will be incorporated into the Comprehensive Annual Finan- cial Report (CAFR). The Borough will annually strive for the GFOA Certificate of Achievement for Excellence in Financial Reporting and the GFOA Distin- guished Budget Presentation Award. 6. Capital Budget Policies The Borough will make all capital improvements in accordance with an adopted capital Improvements Program. The Borough will develop a multi -year plan for capital improve- ments which considers the Borough's development policies and links the development process with the capital plan. The Borough will enact an annual capital budget based on the multi -year capital improvements program. The Borough will coordinate development of the capital improve- ment budget with development of the operating budget. Future operating I costs associated with new capital projects will be projected and included in operating budget forecasts. The Borough will maintain all its assets at a level adequate to protect the Borough's capital investment and to minimize future mainte- nance and replacement costs. The Borough will identify the "full- life" estimated cost and potential funding source for each capital project proposal before it is submitted to the Assembly for approval. ' The Borough will determine the total cost for each potential financing method for capital project proposals. 11 19 The Borough will identify the cash flow needs for all new proj- 1 1 ects and determine which financing method best meets the cash flow needs 1 of the project. I 7. Reserve Policies The Borough will maintain a fund balance designation for fiscal I cash liquidity purposes (i.e., fiscal reserve) that will provide suffi- cient cash flow to minimize the potential of short term tax anticipation borrowing. I The Borough will maintain appropriated contingencies to provide for unanticipated expenditures. The three contingencies and their rec- ommended minimum funding levels are: Emergency Contingency 1.00 % of General Fund Personnel Contingency .50 % of General Fund 1 Litigation Contingency .25 % of General Fund 1 1 The Borough will maintain sufficient self insurance reserves as I established by professional judgment based on the funding techniques utilized and the recorded losses. 1 1 1 4 I { 1 1 1 1 1 I j 1 I 1 9 I S S i i 1 1 1 I I 20 1 gg V 4 ' REVENUE SOURCES AND GENERAL FUND ESTIMATES 1 TAXES ' Real and Personal Property Taxes. A.S. Title 29.45.010- 29.45.500: The assessed valuation (as of January 1, 1989) is estimated at $2.88 billion. The tax levy for real and personal property is 4.50 mills. 11 The estimated property tax revenue is $2,071,250. 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- ated by one (1) mill is $476,190 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 rate is 12% per annum. Estimated revenue from this source is $45,000. Motor Vehicle Tax. A.S. Title 29.10.431 provides for an alternative to the collection of property tax on motor vehicles. A motor vehicle tax would be levied at a flat rate and collected by the Department of ' Public Safety, Division of Motor Vehicles and remitted to the Borough. This motor vehicle tax is anticipated to reduce the delinquency rate for personal property taxes and improve collection of taxes on vehicles. ' Revenue from this source is estimated at $160,000. STATE REVENUES ' School Debt Reimbursement. A.S. Title 14.11.100: State aid for 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, 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. ' State Revenue Sharing. A.S. Title 29.60.010- 29.60.030: State Equal- ization of Tax Resources for Municipal Services. The equalization I entitlement computation is based on: population, the relative ability to generate revenue, and local tax burden of the taxing unit. The esti- mate for FY90 is $827,700. 1 21 I 1 I 1 I 1 Municipal Assistance. A.S. Title 29.60.350- 29.60.370 and 1 43.20.011- 43.20.016: Distribution of Gross Business Receipt Taxes. I 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 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- I pality on the basis of the population of the municipality minus the pop- ulation of cities within the municipality. The current population of 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 I Alaska Department of Community and Regional Affairs for purposes of entitlement computation for FY89 and FY90. Municipal Assistance is dependent on legislative appropriation. Our projection for FY90 is $596,300. Electric and Telephone Cooperative Revenue Sharing. A.S. Title I 10.25.570: Electric and Telephone Cooperative Act. A refund to local 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 FY90 I is $8,700. I Fish Tax Revenue Sharing. A.S. Title 43.75.130: Refund to local I 1 - governments of the amount of fisheries business tax revenue collected by 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 cities, and 23% of the revenues collected from fishery businesses located in cities within the Borough. The estimate for this fiscal year is $1,500,000. I Tobacco Tax Revenue Sharing. A.S. Title 43.50.010- 43.50.190: Reve- 1 nue generated by the Tobacco Tax is to be used exclusively to rehabili- ' tate, construct, and repair the municipality's school facilities and for the costs of insurance on the school facilities. Tobacco Tax distribution is administered by the Department of Education. The compo - nents of the formula used to determine the allocation of this revenue I are the Average Daily Membership (ADM), the total ADM of all city or borough school districts, and the total cigarette tax money available , for distribution, after a basic allotment of $6,000 for each city or borough school district is set aside. Estimated entitlement for FY90 is $70,000. NOTE: Monies received for tobacco tax are deducted from the reimbursement by the State for school construction; therefore, the net revenue from this source is zero. I I I i I 22 1 l 4 ' FEDERAL 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 FY90 is $360,000. 11 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 $72,130. ' TRANSFERS FROM OTHER FUNDS This is revenue from other funds for services provided by the General Fund. 1 1 1 1 1 23 ADOPTED TAX STRUCTURE F.Y. 1991 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 10 70 80 81 82 88 91 92 TCA 1 City of Kodiak 4.50 2.00 6.50 TCA 2 Woodland Acres 4.50 1.00 .75 1.25 7.50 Street Lighting TCA 4 Bayview Road 4.50 1.00 1.25 6.75 Service District TCA 5 Entire Borough 4.50 4.50 (excluding Special Assessment areas) TCA 6 Monashka Bay 4.50 2.00 1.25 7.75 Road Service District Fire Protection Area One TCA 7 Service District 4.50 1.00 1.25 6.75 Number One, Fire Protection Area One TCA 8 Fire Protection 4.50 1.25 5.75 Area One TCA 9 Bells Flats 4.50 2.50 1.25 8.25 Fire District, Bells Flats, Russian Creek Road 24 aO - O - - - - - r - - - - - M O MMO I 1 KODIAK ISLAND BOROUGH TEN —YEAR ANALYSIS OF TAX RATE AND LEVY I FISCAL ASSESSED TAX RATE YEAR VALUATION PER $1000 LEVY II 1981 $309,925,500 6.98 $1,915,340 I 1982 357,662,900 337,072,196 5.50 2,257,590 1983 5.00 2,118,431 1984 284,114,955 3.75 1,876,462 1985 395,620,404 3.75 1,646,752 1986 394,608,581 3.75 1,508,003 1987 406,612,778 3.75 2,024,237 1988 404,859,425 4.51 2,181,410 I 1989 428,764,585 436,800,264 4.50 1,926,427 1990 4.50 1,991,902 I Tax Rate Per $1,000 Last Ten Years 1 7.5 6.5 — 6 — t co a 5.5 — ' x co H 5 — a 4.S — e 1 4— II c 3.5 1 i 1 i i i i i i 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 ' Fiscal Year 1 25 ) RAW FISH TAX LAST 10 YEARS I FISCAL AMOUNT } YEAR RECEIVED ) 1980 $ 452,802 1981 427,924 I 1982 828,509 1983 884,470 1984 709,477 I 1985 646,747 } 1986 ' 647,057 1987 871,70] 1988 875,085 I 1989 2,044,881 I ) I ) Raw Fish Tax ] Last 10 Years I ) 2.2 l 2.1 — ] I n ] 2 — I ] 1.9 — ) 1.8 _ ) 1. — ) ) 1.6 — ] x 1.5 — ) (11,-. 1.4 — \ . 1.3 — i mP y 5 1.2 — ) / 1.1 — I ! — „ 0: — , . . , _ 1 Om ] 7 O. — ) . ) 0.6 — I 03 — ` n , ! } 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 j I Fiscal Year I \ } • 1 26 \ I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 r r 1 w 1 SUMMARY VARIOUS AGENCIES FUNDING - FY 91 AGENCY STATE K.I.B. FY 91 FY 90 FY 89 NO. NAME REQUEST FUNDS FUNDS TOTAL TOTAL TOTAL 1. KODIAK COLLEGE S 35,000 $ $ 34,000 $ 34,000 S 34,000 $ 34,000 2. KODIAK CHAMBER OF COMMERCE 5,000 5,000 5,000 5,000 4,500 3. KODIAK HEALTH CENTER 2,000 2,000 2,000 2,000 2,000 4. ALASKA LEGAL SERVICES 13,850 7,000 7,000 13,850 13,850 5. KMXT PUBLIC RADIO 15,000 12,000 12,000 12,000 12,000 6. KODIAK ARTS COUNCIL 15,500 12,000 12,000 12,000 12,000 7. SMALL WORLD INC. 18,000 18,000 18,000 18,000 18,000 8. SENIOR CENTER OF KODIAK 24,000 24,000 24,000 20,000 20,000 9. KOD. WOMENS RESOURCE & CRISIS 38,400 11,656 23,244 34,900 34,900 34,900 10. KODIAK HISTORICAL SOCIETY 12,000 9,000 9,000 9,000 9,000 11. SANTA TO THE VILLAGES 1,000 1,000 1,000 1,000 1,000 12. CHINIAK PUBLIC LIBRARY 3,000 3,000 3,000 3,000 3,280 13. KODIAK HEAD START 8,200 8,200 8,200 8,000 8,000 14. KOD. COUNCIL ON ALCOHOLISM 71,000 14,835 45,165 60,000 60,000 56,300 15. KODIAK ISLAND HOSPITAL 134,460 134,460 134,460 134,460 149,404 16. KODIAK BAPTIST MISSION 60,000 60,000 60,000 60,000 60,000 17. VILLAGE LIBRARIES 18,000 18,000 18,000 18,000 19,720 18. VILLAGE HEALTH CLINICS 25,800 25,800 25,800 25,800 28,686 19. AMERICAN RED CROSS 2,000 2,000 2,000 2,000 2,000 20. KARLUK IRA COUNCIL 20,000 20,000 20,000 20,000 20,000 21. ELKS - COMMUNITY PROMOTION 3,000 3,000 22. KANA HEALTH CLINICS 8,600 8,600 8,600 8,600 9,562 23. AMBULANCE 154,600 50,000 50,000 50,000 50,000 24. KODIAK PUBLIC LIBRARY 205,600 58,000 58,000 25. KANA EMS PROGRAM 32,450 32,450 32,450 32,450 32,000 26. KODIAK IS. SPORTSMEN ASSOC. 5,000 2,500 2,500 1,500 1,500 27. KODIAK RESPITE CARE 3,000 3,000 3,000 3,000 3,000 28. SPECIAL OLYMPICS 6,880 3,000 3,000 3,000 3,000 29. BASKETBALL SUMMER PROGRAM 6,000 3,000 3,000 3,000 3,000 30. KODIAK CRIME STOPPERS 2,000 1,500 1,500 1,000 1,000 31. KANA FAMILY ENRICHMENT CENTER 10,000 10,000 10,000 10,000 10,000 32. KODIAK CONVENTION \VISITORS BUR. 17,000 15,000 15,000 15,000 15,000 33. KODIAK LITTLE LEAGUE 10,000 2,000 2,000 2,000 1,500 34. KODIAK PUBLIC LIBRARY ASSOC. 1,500 1,500 1,500 2,500 35. KANA - CULTURAL HERITAGE 10,000 - ALUTIIQ CLINIC 40,000 - OIL SPILL BIOLOGIST 30,000 - TITLE VI 50,000 36. KODIAK INFANT LEARNING 2,000 37. KODIAK COMMUNITY GARDENS 790 38. DETOX CENTER 50,000 50,000 50,000 39. UA HOME ECONOMIST 43,900 TOTAL $1,214,530 $ 287,801 S 385,109 $ 672,910 $ 683,060 $ 699,202 27 GENERAL FUND General Fund Balance ' Last Ten Years 6 ' 4444.. 4444. 4444.. 4444. • 4444.. 4444. Oi'000: 0.•000: 4 ..... 444. I 0 44. 44. • •.4... 00000: . • ►•4'4.4.4• 4444 0....• • 4444.. 4444. . 4.044 .O ❖. ❖; 4444 4 • • ❖•• fA 4444.. 4 ❖. ❖.•. a 0 .0000.4 ....4 444 4444.. 4....• O ► 3 - ••'. ❖: . ❖. ❖. •: 6.444 4444 4444.. ti .�.i. ❖s. 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Mks 4444.. 4444.. 4. ...• 4444.. 4444.• 4444 4444.• 4444. .0... 4444. 4444. 4 ..4.. 4444. 4444. 4 .•4.4.4.4• • 4 . 4 . 4 . 4 . 0 •0 4 4 . 4 ..4.4• •4.4 • 4.0.•4.4• •4.4•.•4.0 •4.4 ❖04• •4.0..4.4• •4• • •4.4 ' •....• •.4.44 44.4.. •44 ►....• .44.4• 44.44: •4444: .4 . ..• .444 4444. 4444. 4444. 444. 4444. 4444.• 4444. 4444. 444 444 •4444 ►4.4.• •.444. 4 .4.4• ♦••••• ..4444 •44.4. ►•4444 ..4 •4. ....4 0...0 4.4.. ....4 ....0 ..... 4444. 4444. ... ..0 4. ►...4: 4..44. ....4. •.44.4 44.44. ..4.4. ••4444. 4444. •4444• 4..4• 4444. .4444• 4.4.4 .4444• 4444. 4444.• 4444. ..4. 4444. • • • • • ❖0 • ❖4 O 4 4 . 4.4. 4 . 4 • • ••4•.•4•.•0 4 04.4.4.0 4 4• . •4.4.4• •4.4 •0 • • 0 40 . 4 • • • •••• 0• •••400 0 •4.4.040 •0••400• •0400••• 0. • 0 4444.: 4 444.. . . - - -: 4444.: 4 444.: 44 44.: 4444. ' 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 Year General Fund Balance Last Ten Years Fiscal Fund Year Balance ' 1980 $2,157,293 1981 3,407,234 1982 5,468,559 1983 2,684,707 ' 1984 2,742,239 1985 2,661,914 1986 2,532,100 1987 2,475 1988 2,248,866 1989 3,098,371 ' 29 i g Changes in Fund Balance Last 10 years I 3 2 - .- 4-44-4 4444. 4444.. ..... ...... 4444. 4 444.• 444. • 4444.. D. ❖. ❖. .. -4.44. . ❖. ❖.•. .4444 ....4 44.44. ....4. 1 — 44.44 ..... 4.444• .....4 I 4444. 4444. 444.4.. 44.. 4 444.. ...4 4444.• 4444.• 4444.. . .•••$ . ..... 4444.. a0 0. ❖40 .❖ :0 **X . ❖. ❖. %IVA. 0 , 4444. 4444. :::::: ..... 4 444. . 4444 .. ...... • 4444. 4444. 4444.. 4444. g N ��.�.�. X .�.�.�. X ��.��.�.�, 4 4 4 4. • 1 q �....� ►....� .....� ♦4444 ♦4444 4444. ♦4444 ►4444• p 4444.• OM, ►40.44 0 iiiii ftl 4...0 ♦4444 .4... it :::.,:•• I 4.... 4...4 4444 "� � 4444.. 4444♦ . 4 . 4:41 I:*: .4..4 - 1 - '00000 MOM . ❖ .�.�. S . 4444♦ 4444. - 2 - *:+:4 Diiii•. iiiii•. ♦4444 4444.. I 4444♦ 4444.• -3 1 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1 Fiscal Year I Changes in Fund Balance - General Fund Last 10 years � Fiscal Changes in I 1 Year Fund Balance 1, 1980 $ 589,368 I 1981 1,249,941 4 1982 2,061,325 1 1983 (2,783,852) I 1984 57,532 1985 (80,325) 1986 (129,814) I I 1987 (56,353) 1988 (226,881) 1989 849,505 I I i I I i I 30 I 1 General Fund Revenues miscei Patnheeoru l'iv g (1.8%) Property Tax (43.1%) Intergovernmental Revenues (45.3%) License and Permits (0.7%) 31 g i I GENERAL FUND SUMMARY F.Y. 1989 F.Y. 1990 MAYOR'S APPROVED I ACTUAL BUDGET BUDGET BUDGET Revenue Property Taxes Real $1,643,092 $1,763,500 $1,817,500 $1,817,500 II Allow. for State Exempt. 0 0 (68,750) (68,750) Personal 211,026 262,000 322,500 322,500 Boat Tax 9,045 9,000 9,300 9,300 I Motor Vehicle 173,644 150,000 160,000 160,000 Payment in lieu of taxes 445,107 440,200 444,960 444,960 Penalties and interest 33,518 20,000 45.000 45.000 I Total Property taxes 2,515,432 2,644,700 2,730,510 2,730,510 License and Permits I Building and Trailers 23,548 20,000 25,000 25,000 Subdivision Fees 9,842 6,400 9,500 9,500 Conditional Use Permit 450 250 200 200 Exception Permits 750 550 200 200 Variance Fee 1,650 1,000 1,200 1,200 I j Zoning Change Fee 50 0 400 400 Electric Permit 2,928 820 4,350 4,350 ' Total Licenses and Permits 39,218 29,020 40,850 40,850 Intergovernmental Revenues I Federal Shared Revenue National Wildlife Refuge 1,200 600 0 0 National Forest Fund 3,835 3,830 3,600 3,600 State Sources I State Shared Revenue C &RA 5,031 3,750 7,150 7,150 State Shared Revenue 858,740 807,200 827,700 827,700 Municipal Assistance 526,608 495,000 596,300 596,300 I Raw Fish Tax 2,044,881 0 1,300,000 1,300,000 Amusement & Games 18 0 610 610 Telephone & Electric 9,634 9,650 8,700 8.700 1 Total Intergovernmental 3,449,947 1,320,030 2,744,060 2,744,060 Miscellaneous Classified Animal Control 3,005 2,700 2,750 2,750 Interest Income 351,771 120,000 360,000 360,000 Gain on Exchange 10,000 10,000 10,000 i Lease Rentals 2,751 1,700 1,350 1,350 I Switchboard Services 16,446 8,600 15,000 15,000 Jury Duty 100 100 100 Fee - Admin. of Cap. Proj. 26 0 0 Fee - Road & Utility Insp. 2,059 2,000 0 0 I Emergency Medical Services 26,014 32,450 33,000 33,000 Sale of Copies 1,400 3,100 3,100 Fee - Dishonored Checks 60 30 130 130 , Day Care - Admin. Reimb. 2,242 1,700 1,700 1,700 Local Election Reimb. 47 0 0 1 Other 5,024 1.000 5.000 5.000 I Total Invest. & Property 410,845 180,280 432,130 432,130 TOTAL REVENUES 6,415,442 4,174,030 5,947,550 5,947,550 1 I 3 2 1 1 1 z s II F.Y. 1989 F.Y. 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET BUDGET I Other Financing Sources Transfers in Land Sale Fund 56,410 68,790 73,230 73,230 I Use of Fund Balance 0 1,771,470 37,800 37,800 Total Other Financing Sources 56.410 1,840,260 111.030 111,030 I TOTAL REVENUES, TRANSFERS IN, & OTHER FINANCING SOURCES $6,471,852 $6,014,290 $6,058,580 $6,058,580 1 1 Expenditures Dept 139 Consolid. Comm. $ 13,308 $ 0 $ 0 $ 0 Dept 140 Legislative 65,716 92,800 85,800 85,800 I Dept 141 Legal Services 81,290 135,150 120,280 120,280 Dept 142 C & RA Liaison 4,551 5,700 7,150 7,150 Dept 143 Borough Mayor 127,046 186,270 204,750 204,750 I Dept 144 Borough Clerk 193,671 236,190 223,960 223,960 Dept 145 Finance Depart. 208,486 264,130 301,330 301,330 Dept 146 Assessing Depart. 174,257 207,760 222,060 222,060 Dept 147 Community Devel. 281,250 305,310 413,350 413,350 I Dept 148 Eng. \Facilities 136,907 287,860 185,010 185,010 Dept 149 Data Services 145,512 202,070 234,420 234,420 Dept 150 Economic Develop. 51,817 50,000 50,000 50,000 I Dept 151 Resource Mgt. Dept 153 Health & Sanit. 58,663 68,790 74,500 74,500 367,712 363,250 416,750 416,750 Dept 154 Education Support 28,997 61,500 57,500 57,500 I Dept 156 General Administ. 254,131 360,990 397,420 397,420 Dept 159 Culture & Rec. 185,460 180,500 127,700 127,700 Dept 160 Building Insp. 0 70,000 70,000 70,000 Dept 163 Swtchbd. \Wd Proc. 69,592 68,560 70,140 70,140 Dept 164 Emerg. Prepdness 28,357 20.000 32,000 32,000 Total Expenditures 2,476,723 3.166.830 3,294,120 3,294.120 I Other Financing Uses Dept 169 Transfers 3,145,837 2.847,460 2,764,460 2.764,460 II TOTAL EXPENDITURES AND OTHER FINANCING USES $5,622,560 $6,014,290 $6,058,580 $6,058,580 I I I 1 I 33 I 1 PROGRAM BUDGET SUMMARY Program Legislative I Program Description The Kodiak Island Borough Assembly is elected by the citizens of I the Kodiak Island Borough to establish policy for the Borough under the Assembly \ Mayor form of government under which the Borough oper- I ates. Goal To protect and improve the quality of life for Borough citizens by passing policy statements that reflect the wants and needs of all Bor- ough residents. I Objectives for 1990 -1991 Ensure funding levels that reflect the priorities of Borough citi- I zens. Improve efficiency of local government through policy decisions. I Ensure Borough elections are conducted according to all Local, State, and Federal Statutes. Significant Budget Changes 1 No significant budget changes. I i I I 1 1 I II I i 1 I I I 34 3 1 I Expenditures I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 I Personnel Services $ 20,064 $ 16,800 $ 16,800 $ 16,800 Fringe Benefits 1,396 0 0 0 1 Support Goods & Sery 44,256 46,000 49,000 49,000 Political Lobbyist 0 30,000 20,000 20,000 I Total $ 65,716 $ 92,800 $85,800 $85,800 I Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 I I Performance Indicators F.Y. F.Y. F.Y. I 1989 1990 1991 ACTUAL ESTIMATED PROJECTED I I I I I I I I I 1 35 9 PROGRAM BUDGET SUMMARY Program Legal Services I Program Description The Borough attorneys provide legal counsel and advice to the I 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 Goal ' To protect the Borough from financial loss, from actual or poten- 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 1990-1991 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. Significant Budget Changes I No signif budget changes. I 4 i i II I I I i I I I 36 I Expenditures I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 I Support Goods & Sery $ 14,903 $ 19,550 $ 19,480 $ 19,480 Cost of Litigation 66,387 115,600 100,500 100,500 I Court Costs 0 0 300 300 TOTAL $ 81,290 $135,150 $120,280 $120,280 Personnel Number of Employees ' Position 1988 -89 1989 -90 1990 -91 11 I Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED II II I II II II II 1 I II I 37 f E I PROGRAM BUDGET SUMMARY Program Community & Regional Affairs I Program Description Administrative support for the Alaska Department of Community and I Regional Affairs Kodiak Regional Office. Administrative support includes direct telephone charges, a portion I of receptionist's time, postage, and copier use. The Department reim- burses the Borough for these services. Goal I To continue administrative support to the regional office and sus- tain an adequate level of service outreach by the regional office s II 1 taff person. Objectives for 1990 -1991 I To correspond with the program's goal. Significant Budget Changes No significant budget changes. I I I i I I 1 i i I I I 38 I 1 1 1 Expenditures F.Y. F.Y. ' 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 ' Support Goods & Sery $ 5,156 $ 5,700 $ 7,150 7,150 ' Allocated to Projects (605) 0 0 0 TOTAL $ 4,551 $ 5,700 $ 7,150 $ 7,150 ' Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 Performance Indicators F.Y. F.Y. F.Y. ' 1989 1990 1991 ACTUAL ESTIMATED PROJECTED 1 1 1 39 t I PROGRAM BUDGET SUMMARY Program Mayor's Office , Program Description The Mayor is elected by the citizens of the Kodiak Island Borough to provide administrative input to Assembly policy decisions and to serve as the Chief Executive Officer of the Kodiak Island Borough. Goal To provide useful information to the Assembly for policy consider - ation and to provide high quality cost effective service delivery pro - grams to the citizens of the Kodiak Island Borough. Objectives for 1990 -1991 To implement all of the duties defined in Kodiak Island Borough , Code section 2.20.030. To implement, as much as is possible, the Assembly goals and objec- tives. To monitor the effectiveness of all Borough operations. To provide the Assembly with administrative support necessary to implement policy. Significant Budget Changes No significant budget changes. , 1 i A 1 i I �qq 1 1 1 40 I Expenditures I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 1 Personnel Services $ 81,073 $127,990 $140,240 $140,240 Fringe Benefits 18,314 31,980 39,710 39,710 1 Support Goods & Sery 21,520 25,300 24,800 24,800 Capital Outlay 6,139 1,000 0 0 1 TOTAL $127,046 $186,270 $204,750 $204,750 II Personnel Number of Employees I Position 1988 -89 1989 -90 1990 -91 Borough Mayor 1 1 1 Staff Assist. \ Personnel Director 0 1 1 I Admin. Assistance \ Secretary III 1 1 1 TOTAL 2 3 3 II Performance Indicators F.Y. F.Y. F.Y. I 1989 1990 1991 ACTUAL ESTIMATED PROJECTED I 1 1 I 1 1 I 1 I 41 I PROGRAM BUDGET SUMMARY Program Clerk's Office I Program Description The Borough Clerk's office is responsible for administrative sup- I port to the Assembly, conduction of elections, records management pro- gram, and public information. I Goal I To provide efficient administrative support to the governing body; I administer Borough elections according to local, state and federal statutes provide policy guidance direction and assistance to Assembly Members; provide a uniform method for the management, preservation, retention, and disposal of Borough records in order to increase admin- I istrative efficiency, organize paper flow, and reduce administrative costs. Objectives for 1990 -1991 1 i Perform all duties required by State Statute and the KIB Code of Ordinances including, but not limited to, attest all deeds, contracts, I 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- tifiable and that all election workers are trained on election laws; I 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 ' subscribers of the Borough Code; review and recommend changes to the Borough Code. Serve as a conduit between the Assembly, Administration, and public providing information on policies adopted by the Assembly to keep all , I concerned accurately informed. Coordinate and process all appeals to the Assembly Board of Adjust - 1 ment . Prepare Borough news page weekly for publication ensuring that the 1 public is kept aware of actions before the governing body and other Borough Commissions and departments, while meeting all requirements of I public notice by law. Records Management - Provide an Assembly- approved records retention schedule; provide safe and efficient storage and retrieval of inac- tive, historical, and vital records; provide an efficient, effective records system through state -of- the -art methods and technologies; provide uniform, written procedures for file maintenance, transfer of inactive records, disposition of records, and microfilming services; I provide long -range records management planning. Significant Budget Changes - This request includes two significant changes. One is the addition 1 of a Secretary II (see backup). The second is a new copier. 1 I } 42 11 I Expenditures I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED A CTUAL BUDGET BUDGET FY 1991 I Personnel Services $ 97,380 $115,520 $116,330 $116,330 Fringe Benefits 29,668 32,770 39,130 39,130 II Support Goods & Sery 62,655 85,900 68,500 68,500 I Capital Outlay 3,968 2.000 0 0 TOTAL $193,671 $236,190 $223,960 $223,960 I Personnel Number of Employees II Position 1988 -89 1989 -90 1990 -91 Borough Clerk 1 1 1 Borough Deputy Clerk 1 1 1 I Records Coordinator 0 1 1 TOTAL 2 3 3 I Performance Indicators F.Y. F.Y. F.Y. I 1989 1990 1991 ACTUAL ESTIMATED PROJECTED I Assembly Meetings, Regular, Special & Work Sessions 60 65 66 Elections, State & Local 3 3 3 1 Ordinances & Resolutions 33 -0 40 -0 45 -0 81 -R 80 -R 90 -R I Borough Newspage Publications 52 52 52 I Lineal feet of Records Processed 700 250 125 Microfilming -Rolls Processed 75 125 I II 1 1 43 1 t PROGRAM BUDGET SUMMARY Program Finance I Program Description To properly budget, account for, and report promptly and correctly I 1 on all revenues and expenditures of the Kodiak Island Borough and its subsidiary and \ or affiliated governmental entities. All budgeting, accounting and reporting efforts to be annually updated to include all new pronouncements by our promulgating policy bodies including FASB, AICPA, etc. Goal To provide all Borough Departments and citizens with accurate and 11 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, I and to assure that Borough accounts receivable and payable are settled 1 in a timely fashion. i Objectives for 1990 -1991 To maintain the Certificate of Achievement Award for Financial Reporting for Fiscal Year 1991. I To achieve the award for a Distinguished Budgetary Presentation by the Government Finance Officers Association for our budget. 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 1 receivables. To pursue obtaining an IBM AS 400 Mainframe and New World software to replace the System 38 and our present antiquated software. I } To computerize the Borough land sale system, as recommended by our auditors as far back as at least 1984. 1 Significant Budget Changes 1 To hire a Borough Treasurer to perform the duties of the Central I Treasurer for all Borough monies. This will allow the Finance Direc- t for to monitor such activities from a more objective position and pro - ) vide available time for other necessary tasks. I I a 1 e 4 I { J I 44 I 1 1 1 Expenditures F.Y. F.Y. 19 I 89 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 I Personnel Services $171,870 $188,740 $202,530 $202,530 I Fringe Benefits 47,098 50,490 61,800 61,800 Support Goods & Sery 30,138 37,900 36,000 36,000 I Allocated to Projects (41,330) (15,000) 0 0 Capital Outlay 710 2,000 1,000 1,000 III TOTAL $208,486 $264,130 $301,330 $301,330 I Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 II Finance Director 1 1 1 Accountant 1 1 1 Accounting Clerk 1 1 1 I Clerk /Cashier 1 1 1 Secretary III 1 1 1 I TOTAL 5 5 5 Performance Indicators l F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED I Monthly Financials 3 working 3 working 3 working days days days I 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 % 1 Personnel Turnover 60.0 % 25.0 % 25.0 I I I 45 1 PROGRAM BUDGET SUMMARY Program Assessing I 1 Program Description The major function of this program category is the annual valuation and assessment of nearly 6000 real and 2000 personal property accounts at their full and true value. The real property function requires III reassessment programs for existing real property, the annual appraisal 1 of new construction and additions, and includes the audit, discovery, and compliance programs. Other responsibilities include maintaining assessment standards and tax maps, the processing of plats, ownership ' records, property description data, and the accounting, control, and other related clerical support for these functions. The personal property category requires the certification of all reported personal property. This is accomplished through the filing and auditing of tax I returns, and related discovery and compliance activities. i Goal 1 I It is the goal of the Assessing program to annually produce a com- plete, fair and equitable tax roll, at the lowest real and political I g expense possible, and within statutory guidelines. 1 Objectives for 1990 -1991 1 Complete phase 2 of the Borough wide reappraisal program consisting of nearly 2000 vacant and real property appraisals. I Complete property title audit, and tax map review. Work towards an automated appraisal system utilizing the IBM Main Frame. I Complete the interface between the personal computers and the IBM. To lower the cost per parcel 10 %, while maintaining an assessment to sale ratio of over 90 %. I To improve the quality and reliability of the personal property roll, by increasing audit and discovery activities. I Significant Budget Changes I No significant budget changes. 1 1 i I I I i i I 1 1 I 1 46 1 1 I Expenditures I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 I Personnel Services $119,198 $139,070 $150,410 $150,410 Fringe Benefits 31,896 42,640 51,950 51,950 I Support Goods & Sery 28,095 26,050 19,700 19,700 I Allocated to Projects (9,100) 0 0 0 Capital Outlay 4,168 0 0 0 I TOTAL $174,257 $207,760 $222,060 $222,060 I Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 I Assessor 1.0 1 1 Appraiser 1.0 1 1 Assessment Clerk II 1.0 1 1 I Assessment Clerk I .5 1 1 TOTAL 3.5 4 4 I Performance Indicators F.Y. F.Y. F.Y. I 1989 1990 1991 ACTUAL ESTIMATED PROJECTED I Total Assessed Value Real $378,072,396 $392,000,000 $411,600,000 Property Total Assessed Value Personal 59,284,386 60,000,000 63,000,000 I Property Total Assessed Value Vessels * 110,543,117 112,000,000 117,600,000 Total Appraisals New Const. 362 418 439 & Addns I Total reappraisals for 3 year N/A 958 1,868 cycle 11 Total Taxable Real Parcels 4,373 4,418 4,500 *Vessels are taxed on a flat 1 rate of $15.00 each. 1991 value increase projected at 5 %. 47 1 PROGRAM BUDGET SUMMARY Program Community Development Department Program Description I s Provide land use planning support for the Planning & Zoning Commis - Sion as well as the Kodiak Island Borough Assembly. Staff provides, investigates, and makes recommendations for plans, variances, I exceptions, rezones, conditional use permits, and subdivisions. Staff administers an ongoing Zoning Compliance Permit program to insure that 1 all new development in the Borough meets the Borough Zoning Code. Other duties accomplished by the Community Development Department I include Kodiak Island Borough Coastal Management Program consistency reviews, mapping and drafting services, zoning enforcement, answering requests for subdivision and zoning information, the litter program, I and monitoring of junk removal, animal control and Building Official contracts compliance. Support of the Planning & Zoning Commission for special planning projects and revisions to the Borough Code are under- taken on an ongoing basis as time permits. I Goal I To continue improving the quality of life for residents of the I Kodiak Island Borough by providing decision makers at all levels of Borough government with accurate and factual information about exis- ting and future needs of communities within the Borough so that the Borough government may maximize the benefits of the limited resources available. Also to encourage Borough residents to develop land 1 according to the standards developed by the Borough government through I the public involvement process through fair and equitable implementa- tion of the Borough Code and through public education programs. Objectives for 1990 -1991 1 I Initiate revision of the Kodiak Urban Area - Road System Comprehen- sive Plan. I Revise boundaries and \ or policies of the KIB Coastal Management Program to include Annexed Lands of the Alaska Peninsula. Conclude revisions of Title 16 (Subdivision) and revise departmen- tal procedures as necessary to implement same. I Continue work with the Planning & Zoning Commission on Title 17 1 (Zoning) revisions and submit to Assembly for review and adoption. Digitize (AutoCAD) the Borough's Official Zoning Map. I Update the villages Comprehensive Plans as time allows. Post - census review of the Decennial Census. Provide lateral support of the Borough Resource Management Officer I 1 on the Wetlands Identification and Mapping Project. Increase productivity of the department to keep pace with land development activities, additional tasks of the department, and the increasing number of land use conflicts in existing development dis- I tricts. Significant Budget Changes Upgrade Department Computer hardware and software. Increase educa- tional travel for staff and commission. I 48 1 I Expenditures 1 F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 1 Personnel Services $156,664 $211,080 $254,860 $254,860 Fringe Benefits 33,361 66,170 89,030 89,030 I Support Goods & Sery 101,992 35,060 69,460 69,460 Allocated to Projects (18,484) (15,000) 0 0 1 Capital Outlay 7.717 8.000 0 0 1 TOTAL $281,250 $305,310 $413,350 $413,350 Personnel Number of Employees 1 Position 1988 -89 1989 -90 1990 -91 Planning Director 1 1.0 1 1 Assoc. Planner \ Enforcement 1 1.0 1 Assoc. Planner \L. R. Planning 1 1.0 1 Draftsman \ Technician 1 1.0 1 I Secretary III 1 1.0 1 Secretary II 0 . 1 II TOTALS 5 5.5 6 Performance Indicators I F.Y. 1989 F.Y. F.Y. 1990 1991 ACTUAL ESTIMATED PROJECTED 1 Zoning Compliance Permits issued 403 320 -486 450 -475 Planning & Zoning Commission 181 166 -196 200 I cases Zoning violations - complaints 139 130 -148 150 I responded to Zoning violations - complaints 51 26 -76 50 -60 resolved I Junk Removal request 184 180 -188 200 1 Junk removed by the Junk Removal 159 132 -186 175 Program Animal complaints 337 228 -446 365 Comprehensive Plans Old Harbor None K.U.A. I 1 49 F II 1 PROGRAM BUDGET SUMMARY Program Engineering \ Facilities I i Program Description The Engineering \ Facilities Department coordinates, implements, and monitors construction, repair, and service projects within the Kodiak Island Borough and reviews plats and engineering plans to I ensure compliance with state, federal and municipal codes and regu- lations. The Department is responsible for administration and opera- tion of the municipalities landfill and baler facility and observance of all regulations and statutory guidelines in providing a facility for the disposal of solid waste for the citizens of Kodiak. t Goal I 1 To provide direction for the activities of the Engineering \ Faci- lities Department and to ensure that the Department is responsive to I the needs of the citizens and maximizes the benefits obtained for the costs expended. 1 1 Objectives for 1990 -1991 To establish a computer -based system for tracking and reporting of Department activities that is timely, efficient, and provides accurate I information to be utilized for management decisions. To establish procedures and policies for consistent, professional, I technically accurate, and timely plans reviews. To establish a program of community input that addresses Department inadequacies and provides timely corrective action for validated com- 1 plaints that result in improved citizen service. ' To establish an effective capital project and construction program that results in timely completion of quality projects within budget and maximizes the project scope for costs expended. 1 To establish a program that defines facility and utility condition and identifies deficiencies to program repair \ 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 develop a long range plan for the Landfill and Baler Facility and implement programs for effective operation that maximize recycl- , i ing, minimize waste disposal and littering, and provide a cost effec- tive solution for garbage collection and waste disposal for the citizens of Kodiak. To increase the effectiveness of the safety program for the Borough I to ensure compliance with regulatory agency requirements, reduce on- the-job injuries, eliminate unsafe facility deficiencies and work 1 practices, and result in an improved working environment and reduced insurance exposure. i Significant Budget Changes I No significant budget changes. 1 ' 50 1 1 Expenditures I F.Y. F.Y. I 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Personnel Services $197,797 $225,200 $139,400 $139,400 II Fringe Benefits 33,036 50,910 44,410 44,410 I Support Goods & Sery 16,609 69,800 60,200 60,200 Allocated to Projects (154,673) (87,000) (60,000) (60,000) II Capital Outlay 0 1,950 1.000 1,000 TOTAL $ 92,769 $260,860 $185,010 $185,010 Personnel Number of Employees II Position 1988-89 1989 -90 1990 -91 I Eng. \Facilities Coordinator 1 1 1 Construction Inspector 1 1 1 Secretary III 1 1 1 Secretary II (half time) 0 1 0 I TOTAL 3 4 3 I Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 I ACTUAL ESTIMATED PROJECTED I I I I 51 1 I , PROGRAM BUDGET SUMMARY Program Data Services I 1 Program Description Provide data processing services to the borough and school dis- 1 trict. Areas of responsibility include: developing and 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- 1 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 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 I management on a specified periodic basis, oversee the maintenance of data processing equipment, and reviewing and approving data processing equipment acquisitions or external services and contracts throughout the borough and school district. I 1 Goal To continue to provide the very best cost effective data processing 1 services to the borough and school district. To continue to use all standard available resources to ensure user satisfaction while inves- tigating innovations to increase productivity. i Objectives for 1990 -1991 I Maintain user satisfaction. Purchase and install new IBM AS /400 host computer system. I I Purchase and install new integrated software for borough. To establish automated system to allocate data processing cost to user departments. Internal service fund accounting system. Add "PC Coordinator" position to Data Processing staff. I To establish the Data Processing department as the central coordi- nating agency for all data processing activities. '' I Reduce overall microcomputer cost. I 1 Significant Budget Changes I 1 Salary and benefits increase to fund new "PC Coordinator" position. 1 t I 1 i I 52 I A I Expenditures F.Y. F.Y. I 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 I Personnel Services $134,493 $173,440 $207,240 $207,240 Fringe Benefits 36,043 43,860 67,280 67,280 I Support Goods & Sery 51,511 49,660 48,400 48,400 I Allocated to Projects (118,243) (115,000) (135,000) (135,000) Capital Outlay 41,708 50,110 46,500 46,500 I TOTAL $145,512 $202,070 $234,420 $234,420 I Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 Data Processing Manager 1 1 1.0 Programmer \ Analyst 1 1 1.0 Programmer 0 1 1.0 I Computer Operator II 1 1 1.0 P.C. Coordinator 0 0 .5 I TOTAL 3 4 4.50 II Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED 1 I I I II I I I 53 1 PROGRAM BUDGET SUMMARY Program Economic Development I I Program Description j The function of the Economic Development program is to provide the I Assembly with the opportunity to pursue the most feasible economic development opportunities that will be of benefit to the entire commu- nity. I Goal Economic Development encompasses a diverse range of activities ' E a o p p g which enable the Assembly to objectively pursue the most feasible pro- grams designed to benefit the community. Current activities contained within the parameters of Economic Development include the King Crab Rehabilitation Study, the Kodiak State Airport Feasibility Study, Recycling, and Navy Homeporting. I Objectives for 1990 -1991 The objectives of the Economic Development program are to provide I an increased opportunity for the Assembly to pursue programs benefi- cial to the community, to promote economic diversification, and to enhance the economic viability of the community by pursuing activities I that may contribute to an increased tax base, as well as provide for better public amenities and services. I 1 Significant Budget Changes No significant budget changes. I 1 i I i I I i i I 1 I 1 , i 1 I 4 s I 54 I F i I Expenditures I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 1 Fringe Benefits $ 638 $ 0 0 $ $ 0 I Support Goods & Sery 30,179 30,000 30,000 30,000 Chamber of Commerce 4,500 5,000 5,000 5,000 I Kodiak Conv. Bureau 16,500 15.000 15,000 15.000 TOTAL $ 51,817 $ 50,000 $ 50,000 $ 50,000 I Personnel Number of Employees I Position 1988 -89 1989 -90 1990 -91 1 Performance Indicators I F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED I I I I I I I I I 55 1 PROGRAM BUDGET SUMMARY Program Resource Department ' Program Description The Resource Manager plans and supervises the management of Kodiak 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. 111 Goal Maintain an accurate and efficient land records system for ease of retrieval, and use. Provide proficient level of technical support to Borough depart- , 1 ments, Borough boards and commissions, Federal and State Agencies, and to the public relating to Borough land ownership, encumbrances and resources. Remain current about Federal and State public laws and regulations affecting lands in the Borough. Identify, inventory, map, and computerize Borough land resource values of all Borough entitlement lands. I 1 Objectives for 1990 -1991 Develop comprehensive Land Management Policy. Monitor leases, easements, land sale documents and other activities occurring on Borough land to insure compliance with Federal and State 111 regulations, and the Borough Code. Increase knowledge of Federal and State land regulation policies. Increase usage, and experiences with legal documents used to transfer, lease, sell, or use Borough land through staff training. Work with Federal and State agencies as well as native corporations for exchange opportunities, to develop a more logical land ownership pattern for the Kodiak Island Borough. Schedule on an irregular basis the long term planning and disposi- tion of property surplus to the Borough's needs. Map steep slopes, wetlands, road alignments, and utility routes associated with the developing of Tract D of BLM Tract D (area between Selief Land and Monashka Bay Road) tying into the existing road rights of way of Eagle Circle and Lakeview Drive. Significant Budget Changes Continuing Education, Travel and Per Diem line items will increase in FY91 due to additional responsibilities associated with newly formed Women's Bay Flooding and Wetlands Technical Taskforce and issues involving Wetland compliance. 1 56 I Expenditures 1 F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 I Personnel Services $ 40,451 $ 48,390 $ 51,050 $ 51,050 Fringe Benefits 14,415 16,250 19,450 19,450 I Support Goods & Sery 3,797 4,150 4,000 4,000 Capital Outlay 0 0 0 0 II TOTAL $ 58,663 $ 68,790 $ 74,500 $ 74,500 I Personnel Number of Employees I Position 1988 -89 1989 -90 1990 -91 Resource Manager 1 1 1 I TOTAL 1 1 1 I Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 I ACTUAL ESTIMATED PROJECTED I I I I I I 1 1 57 1 I PROGRAM BUDGET SUMMARY i I Program Health & Sanitation Department Program Description This program consists of funding for non - profit Health and Social I 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 Goal To provide financial assistance to non - profit Health and Social Services agencies to assure that the agencies are financially viable to provide needed services to the residents of the Kodiak Island Bor- ' ough. Objectives for 1990 -1991 I To continue to fund high quality care delivery by non - profit health agencies. To review new applications by non - profit agencies and select high quality needed progress for funding. To pass through State Revenue Sharing Funds to the designated agen- cies. I Significant Budget Changes No significant budget changes. I 1 II 1 1 I 1 1 I 1 1 I I 58 1 1 A Expenditures F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ■ ACTUAL BUDGET BUDGET FY 1991 Emerg. Medical Svs $ 32,450 $ 32,450 $ 32,450 $ 32,450 MI Animal Control Expend. 30,958 32,000 36,000 36,000 Council on Alcoholism 56,300 60,000 60,000 60,000 St. Health Svs Village 28,690 25,800 25,800 25,800 M St. Health Svs Kana 9,560 8,600 8,600 8,600 Wmn's Resource Crisis 34,900 34,900 34,900 34,900 American Red Cross 2,000 2,000 2,000 2,000 a Alaska Legal Services 13,850 10,000 7,000 7,000 Kodiak Baptist Mission 60,000 60,000 60,000 60,000 Small World (Day Care) 21,000 18,000 18,000 18,000 Special Olympics 3,000 3,000 3,000 3,000 Health Center Support 2,004 3,500 2,000 2,000 Senior Center Support 20,000 20,000 24,000 24,000 Kodiak Respite Care 3,000 3,000 3,000 3,000 ■ Detox Center 0 0 50,000 50,000 Ambulance Service 50.000 50,000 50,000 50,000 a TOTAL $367,712 $363,250 $416,750 $416,750 Personnel Number of Employees ■ Position 1988 -89 1989 -90 1990 -91 a Performance Indicators F.Y. F.Y. F.Y. a 1989 1990 1991 ACTUAL ESTIMATED PROJECTED ■ a r a I a a 59 V SPECIAL REVENUE FUNDS BUDGET RECAP II SPECIAL REVENUE FISCAL YEAR 1990 \ 1991 II 6 Alaska Building Women's 1 Mental Day Land Energy and Oil Bay Road II Health Care Sales Grant Grounds Spill District Beginning Fund Balance $ 346,766 $ 172 $1,856,641 $ 0 $ 137,019 $ 0 $ (8,105) II Revenues 2,232,350 0 379,200 0 273,380 2,340,000 101,150 Transfers in 60.000 240.000 0 0 460.000 0 0 Total Available Funds II 2,639,116 240,172 2,235,841 0 870,399 2,340,000 93,045 Expenditures 2,372,350 240,000 50,000 0 717,000 2,340,000 91,150 I Transfers out 0 0 601.730 0 0 0 10.000 Total Use of Funds 2.372.350 240.000 651.730 0 717.000 2.340.000 101.150 I [ Estimated Funds I Available 6/30/91 $ 266.766 $ 172 $1.584.111 $ 0 $ 153.399 $ 0 $ (8.105) 1 I I 1 i 1 I 1 C 1 I F I II 1 1 1 II 76 It 1 I Road Monashka Bayview Woodland I Service Bay Road Road Acres Baysi Women's District Service Service Street Fire Bay Fire Number 1 District District Lights Department Department Total I $ 2,719 $ 20,666 $ 1,101 $ 0 $ 338,911 $ 11,597 $2,707,487 11 73,000 22,400 4,000 7,380 172,000 36,800 5,641,660 0 0 0 0 0 10.000 770.000 I 75,719 43,066 5,101 7,380 510,911 58,397 9,119,147 I 73,000 22,400 4,000 7,380 172,000 46,800 6,136,080 0 0 0 0 0 0 611.730 1 73.000 22.400 4.000 7.380 172.000 46.800 6.747.810 I $ 2.719 $ 20.666 $ 1.101 $ 0 $ 338.911 $ 11.597 $2,371,337 I I I I II I I 1 I 77 --] I MENTAL HEALTH SUMMARY F.Y. 1989 F.Y. 1990 MAYOR'S APPROVED I ACTUAL BUDGET BUDGET BUDGET Revenue State of Alaska Grants Health & Social Services $ 251,300 $ 267,000 $ 303,600 $ 303,600 Rental Payments 60,000 60,000 60,000 60,000 State Revenue Sharing 60,000 0 0 0 ' Disability Devel. Grants 234,500 241,600 261,600 261,600 Kodiak Shelter Workshop 0 14,300 17,160 17,160 Fees Clients -Res Trg Prog. 57,127 28,060 55,000. 55,000 Division Vocational Rehab. 23,050 0 0 0 , KIDS Grant 0 0 432,400 432,400 DFYS Grant 0 15,000 19,650 19,650 Alaska Youth Initiative 106,462 140,080 100,410 100,410 I CSP Grant 224,000 263,100 527,030 527,030 Client Fees CSP Grant 11,480 15,000 20,000 20,000 State of Alaska CSP - DVR 22,000 0 0 0 Total State of Alaska I Grants 1,049,919 1,044,140 1,796,850 1,796,850 Charges of Services 1i Fees - Client 39,648 39,500 42,000 42,000 KIBSD 57,777 57,000 57,000 57,000 , KIBSD Reg. 20,627 26,278 15,000 15,000 Private Insurance 66,252 67,010 80,000 80,000 Champus 23,159 25,000 22,000 22,000 1 Medicaid 23,992 28,000 30,000 30,000 Veterans Administration 3,230 7,000 4,000 4,000 US Coast Guard 10,754 26,000 15,000 15,000 Div. of Patient Services 475 600 1,000 1,000 I Div. of Dev. Disabilities 39,000 39,000 24,000 24,000 Div. of Corrections 5,272 3,500 2,500 2,500 Disability Determination 806 1,000 1,000 1,000 ' Kodiak Police Department 15,860 17,000 17,000 17,000 CSP Consultation 27,000 27,000 51,000 51,000 Contracted Services 18,503 15,000 59,000 59,000 Other 220 0 0 0 Total Charges of Services 352,575 378,888 420,500 420,500 Interest Earnings 10,376 10,000 15,000 15,000 1 Total Revenues 1,412,870 1,433,028 2,232,350 2,232,350 1 1 Other Financing Sources Transfers in General Fund 80,000 140,000 60,000 60,000 Use of Fund Balance 0 173,012 80,000 80,000 I Total Revenues and Transfers In $1,492,870 $1,746,040 $2,372,350 $2,372,350 I 78 1 F.Y. 1989 F.Y. 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET BUDGET Expenditures Dept 165 Res. Training $ 159,594 $ 217,350 $ 232,660 $ 232,660 Dept 166 Res. Training 101,068 84,070 101,100 101,100 ' Dept 167 M. H. - Pers. Dept 168 M. H. - Support 571,865 787,550 758,000 758,000 115,842 122,400 133,100 133,100 Dept 170 A. Y. I. 34,324 36,220 29,000 29,000 Dept 173 CSP Grant - Pers. 186,972 257,370 376,530 376,530 ' Dept 174 CSP Grant - Supp. 110, :9 3 3 1 12 218,500 218,500 Dept 175 A. Y. I. 73, 10 71,410 71,410 Dept 176 D. F. & Y. S. 0 15,000 19,650 19,650 Dept 350 M. H. - Children 0 0 432.400 432,400 Total Expenditures $1,354,389 $1,746,040 $2,372,350 $2,372,350 1 1 1 1 1 1 1 1 1 1 1 i 1 1 79 II PROGRAM BUDGET DETAIL Program Mental Health Fund - Mental Health Center I Program Description To provide an integrated and comprehensive community mental health I service for all Kodiak Island Borough residents with a strong emphasis on both treatment and prevention of mental illness and other condi- tions which interfere in the well being, integrity and dignity of per- I sons within the community. Goal II To provide outpatient services. To provide emergency and crisis intervention services. 1 To provide evaluations and diagnostic services. To provide consultation, training and community education. 1 Objectives for 1990 -1991 To provide individual, group, family and children's therapy. I 1 To provide 24 hour on -call staff for emergency services and crisis intervention. To provide short -term inpatient care in conjunction with Kodiak Island Hospital. I To provide secondary screening per OBRA. To provide consultation and training to village programs and other human service programs. To provide community disaster intervention. Significant Budget Changes I No significant budget changes. I II 6 1 I 1 80 I [ I Expenditures I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 I Personnel Services $461,445 $607,950 $613,100 $613,100 Fringe Benefits 110,420 179,600 144,900 144,900 II Travel Expenses 11,980 17,500 19,500 19,500 Fac. & Communication 17,816 21,500 21,500 21,500 Mat. & Supplies 17,610 14,000 17,500 17,500 Equipment 9,400 15,000 13,000 13,000 1 Other Support 58,137 51,400 58,600 58,600 Capital Outlay 899 3,000 3,000 3,000 II TOTALS $687,707 $909,950 $891,100 $891,100 I Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 II Director 1.00 1.00 1.00 Clinician III 4.75 7.00 7.00 I Social Worker IV 1.00 0.00 0.00 Social Worker - School 1.00 1.00 1.00 Admin. Assistance 1.00 1.00 1.00 1 Secretary III 1.00 2.00 1.00 Clerk \ Cashier 0.00 1.00 1.00 TOTALS 9.75 13.00 12.00 II Performance Indicators 1 F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED I Outpatient - Open Cases 1,470 1,610 Emergency Services Contacts 400 440 1 Education & Prevention 3,000 3,000 1 I I 1 II 81 I PROGRAM BUDGET DETAIL Program Mental Health Fund - Development Disabilities I Program Description I r This component of the Mental Health Center will serve developmen- r tally disabled persons, many of whom are fully diagnosed, with resi- dential vocational, and support services. 11 Goal To provide a range of home like residential options. I To provide a range of community supported work options. To provide skill development focused on independence and normaliza- tion. II To provide opportunities for community integration. To provide transition services to young adults moving from school based to community based services. I Objectives for 1990 -1991 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 skills training pursuant to IHP. To involve clients in community based activities. To provide high school students with additional skills development II 1 to augment and support school activities. Significant Budget Changes , This budget reflects the addition of staff for an additional struc- tured residential setting and a capital request for a new vehicle. , 82 I I Expenditures I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 I Personnel Services $123,735 $155,070 $174,500 $174,500 Fringe Benefits 35,859 62,280 58,160 58,160 Travel Expense 1,200 1,000 1,000 1,000 I Fac. & Communications 21,726 13,060 15,500 15,500 Mat. & Supplies 20,589 13,500 23,000 23,000 Equipment 7,274 5,000 6,600 6,600 I Other Support 50,279 51,510 35,000 35,000 Capital Outlay 0 0 20,000 20,000 TOTALS $260,662 $301,420 $333,760 $333,760 Personnel Number of Employees I Position 1988 -89 1989 -90 1990 -91 I Social Worker IV 0.00 0.00 .33 Job Coach 1.00 1.00 1.00 Residential Trainer 3.00 2.50 3.50 Secretary III 0.00 0.00 .25 I Employment Placement Spec. .50 .50 .50 Rehab. Program Coordinator .50 .33 .25 Skills Trainer 1.00 1.00 1.00 I Case Manager .75 .50 0.00 TOTALS 6.75 5.83 6.83 II Performance Indicators F.Y. F.Y. F.Y. I 1989 1990 1991 ACTUAL ESTIMATED PROJECTED I Residential Clients 10 10 Vocational Clients 10 10 I Case Management 15 15 Social Skills 12 14 II I I 1 1 83 1 I 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. Goal To provide a range of home like residential options. 1 To provide a range of community supported work options. To provide skills development focused on independence and normal- ization. To provide emergency services. To provide case management. I Objectives for 1990 -1991 To maintain semi - independent apartments. To maintain in -home services. To maintain mobile crews, group work -sites and individualized placement services. To provide 24 hour on -call emergency and crises /respite services. To provide individualized habitation plans (IHP) for each client and skills training pursuant to IHP. II Significant Budget Changes II E The budget includes a capital request for a new vehicle. 1 II 11 84 1 I I Expenditures I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 I Personnel Services $144,404 $190,390 $288,010 $288,010 Fringe Benefits 42,568 66,980 88,520 88,520 II Travel Expense 855 1,000 2,000 2,000 Fac. & Communications 65,372 75,720 74,000 74,000 Mat. & Supplies 13,302 11,500 14,000 14,000 Equipment 145 3,000 6,600 6,600 I Other Support 31,219 31,000 101,900 101,900 Capital Outlay 0 0 20.000 20,000 I TOTALS $297,865 $379,590 $595,030 $595,030 1 Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 II Rehab. Program Coordinator .50 .51 .37 Social Worker IV 0.00 0.00 .33 I Case Manager 1.75 1.25 2.75 Job Coach 1.00 1.00 1.00 Residential Trainer 1.00 2.75 2.50 I Secretary III 0.00 0.00 .50 Employment Placement Spec. .50 .50 .50 Skills Trainer 1.00 1.25 1.00 Clinician III .25 0.00 .50 I Education Specialist 0.00 0.00 .25 TOTALS 6.00 7.26 9.70 I Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED I Residential - Clients Served 35 40 Vocational - Clients Served 10 15 I Case Management - Clients Served 40 45 I Social Skills - Clients Served 25 30 Crises Respite - Clients Served 20 25 I II II 85 I PROGRAM BUDGET DETAIL Program Mental Health Fund - Alaska Youth Initiative (AYI) I K Program Description To provide individualized services to youth who would otherwise 1 have been sent out of state for treatment. Goal I I To avoid institutionalization of two children who are classified as emotionally disturbed. II Objectives for 1990 -1991 1 To maintain foster home placement. To maintain full time enrollment in regular school enrollment. To provide therapeutic support on an individualized bases. I Significant Budget Changes II k No significant budget changes. 1 1 1 3 I 1 11 86 111 II A II Expenditures I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 I Personnel Services $ 55,837 $ 78,100 $ 51,730 $ 51,730 Fringe Benefits 17,994 28,760 19,680 19,680 II Travel Expense 1,285 500 500 500 Fac. & Communications 11,913 15,820 8,800 8,800 Mat. & Supplies 11,212 10,900 9,200 9,200 Equipment 0 0 500 500 1 Other Support 6,084 6,000 10,000 10,000 Support Services 3,830 0 0 0 TOTALS $108,155 $140,080 $100,410 $100,410 Personnel Number of Employees I Position 1988 -89 1989 -90 1990 -91 I Case Manager .25 0.00 0.00 Skills Trainer 1.00 1.00 1.00 Residential Trainer 1.75 1.00 1.25 I Secretary III 0.00 0.00 .125 Rehab. Program Coordinator 0.00 .16 .12 Education Specialist 0.00 0.00 .25 I TOTALS 3.00 2.16 2.745 I Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED I Clients Served 2 2 2 I I II I I II II 87 1 PROGRAM BUDGET DETAIL Program Mental Health Fund - Hold -Over Facility - DFYS I Program Description The Hold -Over Facility component of the Mental Health Center is to I provide shelter other than secure detention to youth following arrest. Goal 1 To provide a safe environment for youth referrals, effective coor- II dination with local law enforcement, DFYS personnel, youth and their families, and the community. To provide emergency health care screening. To contact youth's parent \ guardian as requested by DFYS. 1 Objectives for 1990 -1991 To have staff on -call 24 hours a day. 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 I the year. The staff will be part -time temporary rather than con - tracted staff from a private security agency. I 1 1 . I i I 1 1 i 1 1 I 1 I 88 I Expenditures F.Y. F.Y. I 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 I Personnel Services $ 0 $ 0 $ 5,000 $ 5,000 Fringe Benefits 0 0 850 850 Fac. & Communications 0 3,370 7,300 7,300 I Mat. & Supplies 0 1,880 2,500 2,500 Other Support 0 7,250 4,000 4,000 Capital Outlay 0 2,500 0 0 II TOTALS $ 0 $ 15,000 $ 19,650 $ 19,650 I Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 I Hold Over Attendant 0 As needed As needed I Performance Indicators F.Y. F.Y. F.Y. I 1989 1990 1991 ACTUAL ESTIMATED PROJECTED I Clients Served 0 10 20 I I I I I I II 1 89 PROGRAM BUDGET DETAIL Program Mental Health Fund - I Children Services \ Respite & Hospital Diversion Program Description The children's services of the Mental Health Center will provide I coordinated delivery of services for mentally ill children and adoles- cents, including case management, individualized services, therapeutic , group home and respite care. Goal , To provide hospital diversion. R To provide transition from hospital to family home. I 1 To provide respite and crisis stabilization. To provide educational support. Objectives for 1990 -1991 II To provide services to 16 - 20 youths in short -term residential I 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 This is a new service component. The budget is for the full year and includes capital requests for a vehicle and rehabilitation of the facilities to be used by the program. 1 90 I 1 Expenditures F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Personnel Services $ 0 $ 0 $200,020 $200,020 Fringe Benefits 0 0 67,180 67,180 Travel Expense 0 0 1,000 1,000 I Fac. & Communications 0 0 14,500 14,500 Mat. & Supplies 0 0 20,600 20,600 Equipment 0 0 6,600 6,600 I Other Support 0 0 77,500 77,500 Capital Outlay 0 0 45.000 45.000 ' TOTALS $ 0 $ 0 $432,400 $432,400 Personnel Number of Employees I Position 1988 -89 1989 -90 1990 -91 I Social Worker IV 0 0 .33 Case Manager 0 0 1.00 Residential Trainer 0 0 2.75 I Secretary III 0 0 .125 Rehab. Program Coordinator 0 0 .25 Skills Trainer 0 0 1.00 Clinician III 0 0 .50 I Education Specialist 0 0 .50 TOTALS 0 0 6.455 I Performance Indicators F.Y. F.Y. F.Y. I 1989 1990 1991 ACTUAL ESTIMATED PROJECTED I Residential - Clients Served 0 0 16 - 20 Respite Cases - Clients Served 0 0 10 - 15 I Family Support Cases 0 0 25 I I 1 I 91 1 1 PROGRAM BUDGET SUMMARY Program Day Care Assistance Program 1 Program Description A State program that subsidizes the cost of child care for eligible 1 families while parents work or go to school. Goal I To enable parents to work and to ensure that the children receive 1 adequate childcare while the parents are at work. Objectives for 1990 -1991 I To enlarge base of child care providers, especially for infant care. I Significant Budget Changes No significant budget changes. 1 I 1 1 i 1 1 1 i 1 I i 1 1 1 1 1 1 t 9 2 i 1 I I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 I Revenues State of Alaska Grants Day Care Reimbursement $213,300 $224,330 $225,000 $225,000 II Admin. Reimbursement 19,419 15,000 15,000 15,000 Total Revenues $232,719 $239,330 $240,000 $240,000 I Expenditures Day Care Activity $230,705 $236,960 $240,000 $240,000 I Administrative Costs 2,242 _ 2,370 0 0 Total Expenditures $232,947 $239,330 $240,000 $240,000 1 Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 1 I Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 I ACTUAL ESTIMATED PROJECTED 1 I I 1 I I I I . I 93 PROGRAM BUDGET SUMMARY Program Land Sales I Program Description The Borough is entitled to 56,500 acres of land by virtue of orga- I nizing as a Borough. The land selection process is completed and the Borough has identified various blocks of land around the island. I Prior to the State of Alaska deeding these parcels to Kodiak Island Borough, a boundary survey and plat of survey must be performed by the Borough and approved by the State. To date Kodiak Island Borough has title to approximately 8,000 acres of the 56,500 selected. 1 Goal To survey and receive patent to all Borough entitlement lands I 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 to fund in at a regular basis the airphoto coverage of Borough lands. Objectives for 1990 -1991 1 Survey and receive patent to a block of Borough selected lands in the Kupreanof Peninsula area. This block is composed of 2000 acres of land. Significant Budget Changes I This survey work, including platting costs, RFP composition, review I and reward should not exceed the $40,000 budgeted in the FY90 budget. 1 I I 1 I 1 I 1 I I 94 I i i I F.Y. F.Y. I 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Revenues I Annual Use Permit Fee $ 10,000 $ 10,000 $ 0 $ 0 Gravel Sales 24,421 55,350 55,000 55,000 Interest Earnings 145,147 30,000 112,500 112,500 II Other 21,980 0 0 0 Principal Payments 215,318 169,440 120,000 120,000 Interest Payments 154,379 140,000 90,000 90,000 II Fees & Penalties 492 0 200 200 Reim. - Title Search 2,232 0 0 0 Reim. - Attorney Fees 5.655 0 1,500 1,500 II Total Revenues 579,624 404,790 379,200 379,200 Other Financing Sources I Transfers in Capital Proj. Funds 300,000 0 0 0 Use of Fund Balance 0 0 272,530 272,530 Total Other Financing Sources 300,000 0 272,530 272,530 Total Revenues and Other Financing Sources $ 879,624 $ 404,790 $ 651,730 $ 651,730 Expenditures I Support $ 6,023 $ 21,000 $ 10,000 $ 10,000 Land Surveys 44,632 70,000 40,000 40,000 Total Expenditures 50 91.000 50,000 50.000 I Other Financing Uses Transfers out I General Fund 56,410 68,790 73,230 73,230 Cap. Proj. Fund 1,681,300 245,000 528,500 528,500 Total Other I Financing Uses 1,737,710 313,790 601,730 601,730 Total Expenditures and Other Financing Uses $1,788,365 $ 404,790 $ 651,730 $ 651,730 I Personnel Number of Employees I Position 1988 -89 1989 -90 1990 -91 I Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED II . 95 t IF PROGRAM BUDGET SUMMARY Program Alaska Energy Grant I Program Description With the passage of the ACMP Act in 1977, local governments, rural I 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- I ' 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 I program. On a annual basis the Kodiak Island Borough submits a fund- ing proposal to the ACMP for funding. } Goal To obtain a U. S. Army Corps of Engineers "General Permit" allowing I the Borough to issue building permits and allow activities to occur on low value wetlands. II 1 Objectives for 1990 -1991 II To identify and map on the Borough's existing orthophotographs wet- land boundaries along the developing areas of Kodiak. To assign values and determine the predominant function of all identified wetlands. I Classify wetlands based on values and functions. The classifica- 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 Significant Budget Changes I No significant budget changes. I I i 1 I I I 96 I i I I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 I Revenues Community & Regional II Affairs Grant 1988 $ 180 $ 0 Community & Regional Affairs Grant 1989 22,000 22,000 II Community & Regional Affairs Grant 1990 0 35,000 I Total Revenues $22,180 $57,000 I Expenditures Coastal Management FY 89 I Payroll $ 0 $17,540 Support Services 0 4,460 Total 0 22,000 I Coastal Management FY 90 Support Services 0 35,000 I Total 0 35,000 Total Expenditures $ 0 $57,000 I Personnel Number of Employees I Position 1988 -89 1989 -90 1990 -91 Performance Indicators F.Y. F.Y. F.Y. ' 1989 1990 1991 ACTUAL ESTIMATED PROJECTED II 1 I I I I 97 i 1 ` PROGRAM BUDGET SUMMARY Program Building and Grounds Funds 1 t 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 To maintain Borough -owned or operated parks and other improvements 1 or facilities to an acceptable level. Objectives for 1990 -1991 1 Contract with Threshold Services, Inc. for garbage pick -up in and around Borough Parks. 1 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. 1 i Significant Budget Changes I i No significant budget changes. i 1 1 i 1 i i I I I I 98 1 i i F.Y. F.Y. I 1989 ACTUAL 1990 MAYOR'S APPROVED BUDGET BUDGET FY 1991 Revenues I Interest Earnings $ 0 $ 0 $ 7,500 $ 7,500 Rents & Royalties K.I.B. 110,019 110,040 110,040 110,040 I City of Kodiak 46,740 38,950 38,950 38,950 K.I.B.S.D. 77,890 77,880 77,880 77,880 KMXT Public Radio 27,534 21,960 21,960 21,960 II Boro. Bldg. Annex 1,950 1,690 3,160 3,160 Legislative Affairs 1,130 0 0 0 KANA Apt. Rent 4,400 4,800 4,800 4,800 C & RA 3,068 11,300 2,850 2,850 I Mental Health 6,230 6,240 6,240 6,240 Total Revenues 278,961 272,860 273.380 273.380 II Other Financing Sources Transfers in General Fund KIB 446,100 450,000 460,000 460,000 I Use of Fund Balance 0 8,740 (16.380) (16.380 ) Total Other Financing Sources 446,100 458,740 443,620 443,620 I Total Revenue and Other Financing Sources $725,061 $731,600 $717,000 $717,000 I Expenditures Borough Bldg $230,806 $258,100 $252,000 $252,000 KIB Apartments 48,675 27,500 10,000 10,000 I School Bldg 315,885 413,850 430,000 430,000 Refuse Coll & Disposal 15,588 15,000 15,000 15,000 Parks - Oper & Maint. 5,312 17,150 10,000 10,000 I Total Expenditures $616,266 $731,600 $717,000 $717,000 i Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 I Performance Indicators I F.Y. 1989 F.Y. F.Y. 1990 1991 ACTUAL ESTIMATED PROJECTED I I I I 99 I PROGRAM BUDGET DETAIL Program Building & Ground Fund - Borough Building I Program Description The Borough Building provides administrative office space for a I wide variety of municipal government functions, state agencies and other non - profit organizations. I i j G o al I ! To provide efficient, cost - effective space for public service func- I tions. Objectives for 1990 - 1991 I To establish a plan for an upgrade of the building's electrical distribution system to eliminate safety hazards and meet the demand II imposed by increased office automation. significant Budget Changes I No significant budget changes. I I 1 I 1 I i i I i 1 I 1 I 1 I i I i 1 I i 100 I 1 II F.Y. F.Y. I 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Expenditures I Personnel Services $ 19,508 $ 28,000 $ 9,500 $ 9,500 Fringe Benefits 169 0 0 0 Support Goods & Svcs 185,569 200,100 207,500 207,500 I Capital Outlay Court Costs 25,560 30,000 35,000 35,000 0 0 0 0 Total Expenditures $230,806 $258,100 $252,000 $252,000 II ees N umber of Employees Personnel P Y I Position 1988 -89 1989 -90 1990 -91 II Part -time Dayman .25 Performance Indicators II F.Y. 1989 F.Y. F.Y. 1990 1991 ACTUAL ESTIMATED PROJECTED I I II I II II I I I II I 101 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 To provide a safe, useable environment. I/ Objectives for 1990 -1991 Identify a major repair project for complete renovation of the 1 facility. Significant Budget Changes No significant budget changes. I � 1 1 1 1 I I 1 1 1 1 102 1 F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Expenditures 1 Personnel Services $ 2,363 $ 5,000 0 0 Support Goods & Svc 46,312 22,500 10,000 10,000 Capital Outlay 0 0 0 0 Total Expenditures $ 48,675 $ 27,500 $ 10,000 $ 10,000 Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 I Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED I I 11 I l I 1 I II 103 I PROGRAM BUDGET DETAIL Program Borough & Grounds Fund - School Buildings i Program Description This department is set up to provide insurance on the school build- ' ings in the Kodiak Island Borough. Goal To have adequate insurance on all of the school buildings in the Kodiak Island Borough. Objectives for 1990 -1991 1 To have all school buildings owned by the Kodiak Island Borough fully insured for the fiscal year 1990 - 1991. Significant Budget Changes No significant budget changes. I I 1 I I I 1 I 11 104 I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Expenditures Support Goods & Svc $310,468 $413,850 $430,000 $430,000 Transfers to (out) 0 0 0 0 Educational Support 5,417 0 0 0 Total Expenditures $315,885 $413,850 $430,000 $430,000 Personnel Number of Employees Position 1988 - 89 1989-90 1990 -91 1 11 Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED 1 1 1 1 1 1 1 1 11 1 105 mw II 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. 1 Goal Reduction of visual blight caused by junk vechiles and other large 1 items of junk and / or potentially hazardous waste which might other - wise not be dealth with due to handling and disposal costs. 11 Objectives for 1990 - 1991 Keep the environment as free as possible from the eyesore of 1 offending junk. Identify and dispose of expeditiously drums of potentially toxic II waste irresponsibly dumped along the roadside. Significant Budget Changes 1 No significant budget changes. 1 II 1 I 1 I 1 1 1 i 1 1 J 1 1 1 1 106 1 F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Expenditures 1 Support Goods & Svc $ 15,588 $ 15,000 $ 15,000 $ 15,000 Total Expenditures $ 15,588 $ 15,000 $ 15,000 $ 15,000 Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 Performance Indicators F.Y. F.Y. F.Y. ' 1989 1990 1991 ACTUAL ESTIMATED PROJECTED 1 1 $ I 1 1 I 1 i 1 107 I PROGRAM BUDGET DETAIL Program Building & Grounds Fund - Parks \Operation & Maintenance 1/ Program Description The Kodiak Island Borough Parks & Recreation Program has a dual il function. One is to provide summer employment to Kodiak youth, and the other is the more formal goal of providing a wide range on (non- II structured, non - supervisory) year -round recreational opportunities. Borough parks also serve as landscape components. Goal II To provide a system of neighborhood and regional parks and facili- ties to serve the diverse recreational needs of Kodiak's residents. Objectives for 1990 -1991 II Maintain the quality of existing parks to an acceptable level. Complete another phase of Island Lake Creek - Pedestrian trail sys- tem. 1 Complete Island Lake Park. Review boat launch sites. Complete a comprehensive recreation plan. Adopt a beach program. II Significant Budget Changes II No significant budget changes. i i il l 4 I , 1 II 1 II i II 1 I t i II I/ 108 i I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Expenditures 1 Personnel Services $ 0 $ 0 $ 0 $ 0 Fringe Benefits 0 0 0 0 Support Goods & Svc 5,312 _ 17,150 10,000 10,000 1 Total Expenditures $ 5,312 $ 17,150 $ 10,000 $ 10,000 Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 1 Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED 1 1 1 1 1 I 1 1 1 11 109 II PROGRAM BUDGET SUMMARY Program Oil Spill Disaster Fund 1 Program Description The Oil Spill Disaster Fund was set up to enable the Kodiak Island 1 Borough to clean up after the Exxon Valdez Oil Spill. Goal II To remove all of the oil spilled by the Exxon Valdez from the shores and water of the Kodiak Island Borough. II Objectives for 1990 - 1991 II To act as a paying agent for Exxon in their oil spill cleanup and to monitor and clean up as much of the oil spill as possible. 1 II Significant Budget Changes No significant budget changes. 1 II 1 II 11 II 1 i 1 I 1 1 1 i 1 2 110 1 i I il I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 1 Revenues State of Alaska Grants Dec \Winter Oil Cleanup $ 0 $2,060,000 C & RA Oil Spill 0 13,600 I DEC - Oil Cleanup 70,826 500,000 Exxon Reimbursement 1,013,079 1,930,000 Exxon \Winter Shore Agmt 0. 70,000. II Total Revenues 1 083 $4,573,600 I Expenditures Dept 297 - Exxon Oil Spill Cleanup $ 958,157 $1,580,000 1 Dept 298 - DEC Oil Spill Grant 0 2,060,000 Dept 299 - DEC - Oil I Spill Reimbursement 0 500,000 Dept 300 - Admin. Reim. Borough 125,182 350,000 Dept 303 - Exxon 1 Winter Shore Agreemt 0 70,000 Dept 305 - DC & RA - Assessing 0 1,600 II Dept 306 - DC & RA - Administration 0 12,000 Total Expenditures $1,083,339 $4,573,600 II Personnel Number of Employees II Position 1988 -89 1989 -90 1990 -91 II Performance Indicators I/ F.Y. 1989 F.Y. F.Y. 1990 1991 ACTUAL ESTIMATED PROJECTED I II 1 II . 111 I/ PROGRAM BUDGET DETAIL Program Oil Spill Disaster Fund - Exxon Oil Spill Cleanup 1 Program Description The Exxon Oil Spill Cleanup was established to enable the Kodiak 1 Island Borough to act as paying agent on behalf of Exxon for items necessary to the successful administration and clean -up of the Exxon Valdez Oil Spill at a local level. 1 Goal I/ To provide the supplies, equipment, and resources that are neces- sary to ensure the best response possible to the oil impacted areas on Kodiak Island. 1 Objectives for 1990 -1991 To ensure oil -free water and shores for a successful fishing season and to minimize the loss of wildlife. I/ Significant Budget Changes No significant budget changes. 1 I/ I/ I/ 1 1 I 1 112 1 1 F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 11 Expenditures Personnel Services $ 54,379 $ 150,000 Fringe Benefits 6,797 0 Support Goods & Svc 878,141 1,430,000 Capital Outlay 18,840 0 Total Expenditures $ 958,157 $1,580,000 Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 1 11 Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED I I 1 1 1 1 1 1 1 i 113 1 PROGRAM BUDGET DETAIL Program Oil Spill Disaster Fund - DEC \ Oil Spill Grant 1 Program Description The DEC Oil Spill Grant enables the Kodiak Island Borough, City of 1 Kodiak, and villages to monitor oil impacted areas, recover oil and oiled debris from the land and sea, continuously assesses oil impact areas, prepare and implement an oil recovery plan that may be used. Maintain good communications and relations with all oil related agen- cies during the winter, and provides for representation on the Regional Citizens Advisory Committee, Kodiak Inter Agency Shoreline Committee, Winter Inter Agency Monitoring Program, Sector Coordinating I Group, Operations Steering Committee. Goal 1 To administer a complete assessment of all oil impacted areas, pre - pare and implement an oil recovery plan. To provide consistent representation on the committees related to the oil spill. Objectives for 1990 -1991 To ensure oil -free water and shores for a successful fishing season 1 and to minimize the loss of wildlife. Significant Budget Changes 1 No significant budget changes. 1 1 1 I 1 1 114 1 F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Expenditures Personnel Services $ 0 46,170 Fringe Benefits 0 7,830 Support Goods & Svc 0 59,500 Total Expenditures $ 0 $113,500 Personnel Number of ees Em to P Y Position 1988 -89 1989 -90 1990 -91 1 Performance Indicators 1 F.Y. 1989 F.Y. F.Y. 1990 1991 ACTUAL ESTIMATED PROJECTED 1 1 I I 1 1 1 1 1 11 115 I PROGRAM BUDGET DETAIL Program Oil Spill Disaster Fund - DEC \ Oil Spill Reimbursement , Program Description The DEC Oil Spill Reimbursement was established to enable the Kodiak Island Borough to obtain items necessary to the successful administration, and cleanup of the Exxon Valdez Oil Spill at a local level. This memorandum also encouraged the development of the Geotex- tile Boom and Rock Bags. Goal 1 To provide the supplies, equipment, and resources that are neces- sary to ensure the best response possible to the oil impacted areas on 1 Kodiak Island. Objectives for 1990 -1991 To ensure oil -free waters and shores for a successful fishing sea- son and to minimize the loss of wildlife. 1 Significant Budget Changes No significant budget changes. 1 II I 1 f 11 1 116 1 F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Expenditures Support Goods & Svc $ 0 $500,000 1 II Total Expenditures $ 0 $500,000 Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 1 Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED 1 1 1 1 1 1 1 1 1 1 117 PROGRAM BUDGET DETAIL Program Oil Spill Disaster Fund - Administration Reimbursement 1 Program Description The Oil Spill Administration Reimbursement program was implemented 1 to recover the cost of staff time devoted to the administration of the Exxon Valdez Oil Spill, as well as legal fees, phone expenses, and xeroxing. Goal To provide administration structure support for the response acti- vities related to the Exxon Valdez Oil Spill. I Objectives for 1990 -1991 To provide the administrative support necessary to effectively man- age response activities related to the Exxon Valdez Oil Spill. To provide accurate, current information to the public about the status of the Exxon Valdez Oil Spill as best as possible, as well as minimizing the social impacts to the community. Significant Budget Changes No significant budget changes. 1 1 1 1 E 1 ` 118 1 11 II F.Y. F.Y. 1989 1990 MAYOR'S ACTUAL BUDGET BUDGET Expenditures Personnel Services $102,005 $350,000 Fringe Benefits 11,838 0 t Support Goods & Svc 8,387 0 Legal Fees 2,952 0 il V Total Expenditures 125 182 $350,000 II Personnel Number of Employ Position 1988 -89 1989 -90 II 11 Performance Indicators F.Y. F.Y. 1989 1990 11 ACTUAL ESTIMATED I I , - 1 II II II l II 119 i 1 PROGRAM BUDGET DETAIL Program Oil Spill Disaster Fund - Exxon \ Winter Shore Agreement II Program Description The Exxon Winter Shoreline Agreement enables the Kodiak Island Bor- 1 I ough to monitor sites located at Monashka Bay, Near Island, Kalsin Bay, and Chiniak for the occurrence of oil and oiled debris during the winter months. This agreement also enables crews to recover oil and 11 a oiled debris from the water and impacted shores after Exxon demobi- lized and before the weather completely deteriorated. 1 I Goal I To monitor oil impacted areas throughout the winter months and to II recover as much oil and oiled debris as possible during the months in which the weather would permit. 1 Objectives for 1990 -1991 1 To ensure oil -free waters and shores for a successful fishing sea- II son and to minimize loss of wildlife. t Significant Budget Changes , No significant budget changes. II II i 1 1 s I 1 1 II 1 II i 1 I 1 k 1 II 1 f 120 II 1 F.Y. F.Y. 1989 1990 BUDGET DGET Expenditures Support Goods & Svc $ 0 S 70,000 Total Expenditures $ 0 $ 70,000 Personnel Number ._ Position 1988 -89 1! 1 1 Performance Indicators F.Y. 1989 ACTUAL II III 1 II ra) II ". II 121 I PROGRAM BUDGET DETAIL Program Oil Spill Disaster Fund - DC &RA Grant \ Assessing 1 Program Description The DC &RA Assessment Grant provides for a complete financial ` assessment of the damage incurred to Kodiak Island Borough property impacted by the Exxon Valdez Oil Spill. II E Goal To provide an accurate financial assessment of the losses incurred 1 in property damage as related to the impact of oil by the Exxon Valdez Oil Spill. II Objectives for 1990 -1991 To provide accurate financial data and recover the losses incurred 1 by the Exxon Valdez Oil Spill. Significant Budget Changes II - No significant budget changes. II 1 1 1 ` 1 } II II ; I� 1 1 1 1 122 1 1 F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 1 Expenditures $ 0 $ 1,600 Personnel Services Total Expenditures $ 0 $ 1,600 1 Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 1 1 ' Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED 1 1 1 1 1 1 1 1 1 1 11 123 I PROGRAM BUDGET DETAIL Program Oil Spill Disaster Fund - DC &RA Grant \ Administration Program Description The DC &RA Administration Grant provides for the complete integra- tion of all documents related to the Exxon Valdez Oil Spill into the Borough's records management system. Goal To develop and implement a subject file index for the documents 1 P related to the Exxon Valdez Oil Spill. The subject file index must be . able to be easily integrated into the Borough's record management sys- tem and should provide for efficient retrieval of all documents. 1 Objectives for 1990 - 1991 To keep all documents related to the Exxon Valdez Oil Spill in a manageable system that can be utilized in an efficient manner. Significant Budget Changes No significant budget changes. I 1 1 124 I F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Expenditures Personnel Services $ 0 $ 12,000 1 Total Expenditures $ 0 $ 12,000 Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 1 Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 1 ACTUAL ESTIMATED PROJECTED 1 1 1 1 i ' 125 PROGRAM BUDGET SUMMARY Program Women's Bay Road Service District 1 Program Description Women's Bay Road Service District provides maintenance service to 1 roads within the District, including snow and ice removal, ditching and grading, sign maintenance, brushing, and culvert work. Goal To provide safe, ice and snow free, well drained, roads. Objectives for 1990 - 1991 1, 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 The mill rate is being increased by 1 mill. This will raise the mill rate from 1.5 to 2.5 mills. To establish a contingency fund. 1 E I` 1 1 1 1 1 1 126 1 II F.Y. F.Y. I 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Revenues Property Taxes $ 35,706 $ 37,600 $ 65,150 $ 65,150 1 Annual Use Permits 10,000 0 20,000 20,000 State Shared Revenue 18,109 16,000 16,000 16,000 Total Revenue 63,815 53,600 101,150 101,150 II Other Financing Sources Use of Fund Balance 0 (8,100) 0 0 II Total Other Financing Sources 0 (8,100) 0 0 Total Revenues and Other I Financing Sources $ 63,815 $ 45,500 $101,150 $101,150 Expenditures II Repairs & Maint. $ 0 $ 0 $ 15,000 $ 15,000 Snow Removal 40,235 9,900 35,000 35,000 Rd Grad & Ditching 15,198 31,400 30,000 30,000 II Support Goods & Svc 1,408 2,200 1,150 1,150 Contingencies 0 0 10,000 10,000 Capital Outlay 0 2,000 0 0 II Total Expenditures 56,841 45,500 91,150 91,150 1 Other Financing Uses Transfers Out II Women's Bay Fire Dept. 0 0 10,000 10,000 Total Other Financing Uses 0 0 10,000 10,000 II Total Expenditures and Other Financing Uses $ 56,841 $ 45,500 $101,150 $101,150 Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 I Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED 1 II 11 127 PROGRAM BUDGET SUMMARY II 1 Program Road Service District Number 1 Program Description Road Service District Number 1 provides maintenance service to 1 roads within the District, including snow removal, ditching and grad- ing. i Goal To continue to provide maintenance service to roads within the Dis- I trict. To provide safe and useable roads to the District's residents. Objectives for 1990 -1991 To continue to encourage the Borough to pursue the funds for all I the roads in the District. To resurface paved roads. Significant Budget Changes A mill rate increase of .3 mills. This will increase the mill rate from .7 mills to 1 mill. I 4 1 y b { I I i I I 128 II F.Y. F.Y. II 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Revenues Property Taxes $ 16,926 $ 48,000 $ 63,800 $ 63,800 1 State Shared Revenue 10,785 8,790 9,200 9,200 Total Revenues $ 27,711 $ 56,790 $ 73,000 $ 73,000 I Expenditures Repairs & Maint. $ 11,919 $ 8,000 $ 8,000 $ 8,000 I Snow Removal 24,694 38,000 54,000 54,000 Rd Grad & Ditching 4,044 8,000 8,000 8,000 Support Goods & Svc 5,139 790 3,000 3,000 II Capital Outlay 0 2,000 0 0 Total Expenditures $ 45,796 $ 56,790 $ 73,000 $ 73,000 II Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 II Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED II 1 1 1 11 1 II II II 129 PROGRAM BUDGET SUMMARY Program Monashka Bay Road Service District II Program Description Monashka Bay Road Service District is responsible for the road 1 upkeep in that district. Goal I 1 To maintain, repair and provide snow removal of the roads in the Monashka Bay Service District. II 1 Objectives for 1990 -1991 II t To provide safe and adequate roads. Significant Budget Changes II t To allocate more funding for snow removal. II 1 E II ! I 1i 13 1 1 1 1 1 130 1 1 F.Y. F.Y. I 1989 ACTUAL 1990 MAYOR'S APPROVED BUDGET BUDGET FY 1991 Revenues Property Taxes $ 18,101 $ 18,000 $ 18,700 $ 18,700 1 State Shared Revenue 4,258 4,000 3,700 3,700 Total Revenues $ 22,359 $ 22,000 $ 22,400 $ 22,400 1 Expenditures Snow Removal $ 9,285 $ 12,000 $ 12,400 $ 12,400 I Rd Grad & Ditching 4,451 10,000 10,000 10,000 Support Goods & Svc 1,053 0 0 0 Total Expenditures $ 14,789 $ 22,000 $ 22,400 $ 22,400 Personnel Number of Employees 1 Position 1988 -89 1989 -90 1990 -91 1 Performance Indicators II F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED 1 1 1 1 1 1 1 1 1 1 131 1 PROGRAM BUDGET SUMMARY Program Bayview Road Service District 1 Program Description g 1 Bayview 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 Bayview Road Service District. Objectives for 1990 -1991 1 To provide safe and adequate roads. Significant Budget Changes No significant budget changes. 1 1 I 1 1 1 1 1 1 1 1 132 1 F.Y. F.Y. I 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Revenues Property Taxes $ 3,250 $ 3,100 $ 3,100 $ 3,100 State Shared Revenue 914 900 900 900 Total Revenues $ 4,164 $ 4,000 $ 4,000 $ 4,000 Expenditures Snow Removal $ 1,344 $ 0 $ 0 $ 0 II Contracted Svs. 0 4,000 4,000 4,000 Rd Grad & Ditching 607 0 0 0 Support Goods & Svc 95 0 0 0 II Total Expenditures $ 2,046 $ 4,000 $ 4,000 $ 4,000 1 Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 1 I Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 1 ACTUAL ESTIMATED PROJECTED 1 1 1 1 1 II 1 II 133 I 1 1 i II 1 PROGRAM BUDGET SUMMARY Program Woodland Acres Street Lights 1 1 Program Description To provide street lighting to the residents of Woodland Acres. I i I Goal 1 i 1 To provide street lighting to ensure a safer environment for all 1 residents and visitors of Woodland Acres. 1 1 I 1 Objectives for 1990-1991 1 To provide a street light at the corner of Puffin Drive and Rezanof 1 1 and 10 other street lights throughout Woodland Acres. 1 1 Significant Budget Changes 1 1 4 I No significant budget changes. i I 1 1 1 i I 1 i 1 1 1 i I ) I i II ; i 1 1 f 1 1 1 i i 1 1 4 4 i i i 1 i i 1 i 1 4 i 1 I 1 1 1 1 1 1 1 / i i I i i 134 i 1 I I 1 i 1 1 II F.Y. F.Y. I 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Revenues Real Property Tax S 0 S 0 S 7,380 S 7.380 I Total Revenues $ 0 $ 0 $ 7,380 $ 7,380 II Expenditures Electricity $ 0 $ 0 $ 3,000 $ 3,000 Capital Outlay 0 0 4,380 4,380 1 Total Expenditures $ 0 $ 0 $ 7,380 $ 7,380 1 Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 II 1 Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 ' ACTUAL ESTIMATED PROJECTED 1 I II 2 • 135 i I PROGRAM BUDGET SUMMARY Program Bayside Fire Department 1 Program Description Bayside Fire Department is responsible for providing fire suppres- 1 Sion and fire prevention services to the citizens of Fire Protection Area Number One. 1 Goal i 1 To minimize the impact on life and property attributable to fire ' through the development and implementation of fire prevention and sup- pression programs. 1 1 Objectives for 1990 -1991 S 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 ersonnel's p expertise in fire prevention and suppres- sion activities. 1 Significant Budget Changes 1 I No significant budget changes. 1 1 i 1 1 t 3 gj • Y 1 1i 1 136 II F.Y. F.Y. I 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Revenues Property Taxes $130,341 $107,940 $128,000 $128,000 1 State Shared Revenue 8,787 8,000 8,000 8,000 Rent 6,300 6,000 6,000 6,000 Investments 19,980 24,000 30,000 30.000 II Total Revenues $165,408 $145,940 $172,000 $172,000 I Expenditures Fire Chief $ 48,577 $ 54,980 $ 56,340 $ 56,340 Volunteers 3,720 7,000 7,000 7,000 I Fringe Benefits 11,777 18,210 18,440 18,440 Support Goods & Svc 34,197 61,750 60,250 60,250 Capital Outlay 27,713 4,000 29,970 29,970 I Total Expenditures $125,984 $145,940 ,$172,000 $172,000 I Personnel Number of Employees Position 1988 -89 1989 -90 1990 -91 1 Fire Chief 1 1 1 Volunteers 22 22 22 I TOTAL 23 23 23 I Performance Indicators 1986 1987 1988 1989 Alarms 34 29 36 60 I Dollar Loss in Thousands 101 125 90 250 Response of personnel 300 293 306 515 Response time in minutes 5.6 7.1 4.3 6.1 I Average response per call 8.9 10.1 8.5 8.6 1 1 1 II 1 1 137 1 1 g 1 PROGRAM BUDGET SUMMARY I 1 Program Women's Bay Fire Department I Program Description Women's Bay Fire Department is responsible for providing fire sup- 1 pression and fire prevention services to the citizens of Women's Bay Fire Protection Area. 1 1 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 1990 -1991 To maintain a force of 20 - 25 trained fire fighters. 1 1 To respond a fire engine and fire fighters within ten minutes of an alarm on 90% of all calls. To increase personnel's expertise in fire prevention and suppres- sion activities. To stain and paint the exterior of the fire house. I Upgrade communications equipment. 1 1 Significant Budget Changes 4 No significant budget changes. a 1 3 1 ' i 1 I 1 1 1 f 7 1 I i 1 1 I 1 1 138 1 z II F.Y. F.Y. 1989 1990 MAYOR'S APPROVED I ACTUAL BUDGET BUDGET FY 1991 Revenues Property Taxes $ 5,944 $ 29,000 $ 29,000 $ 29,000 I State Shared Revenue 993 600 600 600 Rent 6,806 7,200 7,200 7,200 1 Total Revenues 13,743 36,800 36,800 36,800 Other Financing Sources Transfers in I Women's Bay Road Dist. 0 0 10,000 10,000 Total Other Financing Sources 0 0 10,000 10,000 1 Total Revenues and Other Financing Sources $ 13,743 $ 36,800 $ 46,800 $ 46,800 I Expenditures Volunteers $ 0 $ 800 $ 800 $ 800 Fringe Benefits 0 4,000 4,000 4,000 I Support Goods & Svc 19,190 27,600 27,600 27,600 Capital Outlay 0 4,400 14,400 14,400 I Total Expenditures $ 19,190 $ 36,800 $ 46,800 $ 46,800 Personnel Number of Employees 1 Position 1988 -89 1989 -90 1990 -91 1 Performance Indicators I F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED 1 1 1 1 1 II 1 139 DEBT SERVICE FUNDS 1 SCHEDULE OF GENERAL OBLIGATION BOND INDEBTNESS PRINCIPAL AND INTEREST REQUIREMENTS 1 FISCAL YEAR 1991 ' OUTSTANDING FY 1991 REQUIREMENTS BALANCE JUNE 30, PRINCIPAL INTEREST TOTAL ' 12_ 1. General Obliga- tion School Series 1980 * $ 8,995,000 $ 8,995,000 $ 351,850 $ 9,346,850 2. General Obliga- tion School Series 1986 6,000,000 1,000,000 450,000 1,450,000 ' 3. General Obliga- tion School Series 1989 9.310,000 575.000 622.985 1,197,985 1 $24,305,000 $10,570,000 $ 1,424,835 $11,994,835 1 1 1 1 1 1 * Fully defeased and funds are with Security Pacific Bank. Total issue will be called on August 1, 1990. 1 141 i t PROGRAM BUDGET SUMMARY i 1 Program Debt Service - Schools 1 i Program Description This fund was established to finance and account for the payment of 1 interest and principal on all general obligation debts, serial and term, other than that payable exclusively from special assessments and I 1 revenues debt issued for and serviced by a governmental enterprise, (Formerly called a Sinking Fund). Goal 1 1 This fund accounts for the accumulation of money for payment of , 1 principal, interest and fiscal agent fees related to serial bond debt € incurred by the Borough to construct schools. Objectives for 1990 -1991 are to meet all debt service requirements when due thus Objectives a th avoiding any charges for penalties or interest. ' 1 Significant Budget Changes I No new bond issues are envisioned for this fiscal year. No'issues have been authorized and are unissued. I 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 II i 1 1 1 1 1 142 1 1 F.Y. F.Y. ' 1989 1990 BUDGET MAYOR'S APPROVED ACTUAL BUDGET F.Y. 1991 Revenues 1 State Shared Revenues School Debt Reim. 2 year lag $1,205,919 $1,577,460 $1,250,000 $1,250,000 I Alaska Cigarette Tax 91,219 69,760 70,000 70,000 School Debt Reim. Current 3,699,239 1,500,000 960,000 960,000 I Total State Shared Rev. 4,996,377 3,147,220 2,280,000 2,280,000 Interest Earnings 386,872 200,000 375,000 375.000 I Total Revenues 5,383,249 3,347,220 2,655,000 2,655,000 I Other Financing Sources Use of Fund Balance 0 1,152,780 345,000 345,000 Total Other I Financing Sources 0 1,152,780 345,000 345,000 Total Revenue and Other Financing Sources $5,383,249 S4,500,000 $3,000,000 $3,000,000 1 Expenditures Loan Payable - EPA $ 20,833 $ 20,840 $ 20,840 $ 20,840 I Principal Payments School Bonds -1974 B 1,450,000 0 0 0 School Bonds -1980 465,000 0 0 0 I School Bonds-1984 B 2,200,000 550,000 0 0 School Bonds -1986 1,000,000 1,000,000 1,000,000 1,000,000 School Bonds 1989 0 690,000 575,000 575,000 Interest Payments I School Bonds -1974 B 52,562 0 0 0 School Bonds -1980 769,627 0 0 0 School Bonds -1984 B 110,213 10,100 0 0 I School Bonds -1986 464,286 510,000 470,000 470,000 School Bonds -1989 0 496,130 623,000 623,000 Transfers to Trustee 0 350,000 0 0 I Fees 50,403 872,930 311,160 311,160 Total Expenditures $6,582,924 $4,500,000 S3,000,000 $3,000,000 I PERFORMANCE INDICATORS % COMP % COMP. COMPLETE ' F.Y. 1990 F.Y. 1991 DATE II ' 143 1 PROGRAM BUDGET SUMMARY Program Debt Service - Other 1 Program Description This department was set up to handle the long term portion of the 1 accrued vacation of the Kodiak Island Borough employees. Goal To always have suffecient funds to cover the long term portion of I the employees accrued vacations. Objectives for 1990 -1991 I To have funds available to cover the long term portion of the employees accrued vacations. I Significant Budget Changes f 1 1 No significant budget changes. i 1 t i 1 i 1 5 1 2 1 i 1 1 i 1 I I 1 1 144 i 1 F.Y. F.Y. 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET F.Y. 1991 Revenues ' Transfer In General Fund KIB $ 0 $ 7,000 $ 8,000 $ 8,000 Mental Health Center 0 6,000 6,000 6,000 Bayside Fire Station 0 2,000 1,000 1,000 Total Transfers In $ 0 $ 15,000 $ 15,000 $ 15,000 Expenditures Fringe Benefits S 0 $ 15.000 S 15,000 S 15,000 Total Expenditures $ 0 $ 15,000 $ 15,000 $ 15,000 PERFORMANCE INDICATORS % COMP % COMP. COMPLETE F.Y. 1990 F.Y. 1991 DATE t 1 1 1 1 1 1 1 145 CAPITAL PROJECTS FUNDS 1 PROGRAM BUDGET SUMMARY Program Capital Projects - Borough Various 1 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 1 Revenues. Goal 1 To protect the Borough's interest in each capital project by ensur- ing satisfactory job progress, reasonable performance and clear and accurate communications. 1 i Objectives for 1990 -1991 I To administer professional and construction contracts in a manner consistent with the appropriate legal requirements, Borough policies and department needs for each project. 1 Significant Budget Changes To purchase an IBM AS 400 computer and New World software. 1i To purchase a Zerox 1090 copier. l I ! 1 t 1 1 I I 1 1 1 1 148 1 1 FY 1990 MAYOR'S APPROVED BUDGET BUDGET F.Y. 1991 ' Revenues Interest Earnings $ 308,810 $ 35,000 $ 35,000 Court Settlement - J. Manville 0 377,410 377,410 I Transfers in General Fund 10,000 0 0 Other Capital Project Funds 400,000 0 0 I Land Sale Fund Total Revenues 1,409.860 528,500 528,500 $2,128,670 $ 940,910 $ 940,910 1 Expenditures Dept 183 KIB Apartments $ 18,000 $ 0 $ 0 Dept 187 Hospital Construction 123,810 0 0 I Dept 202 Audit. - Work of Art 33,090 0 0 Dept 203 Roof East Elementary 400,000 0 0 Dept 208 Smokey's Clean Up 42,000 0 0 I Dept 209 Undesignated 0 377,410 377,410 Dept 215 Painting Akhiok School 25,500 0 0 Dept 216 Painting Chiniak School 20,000 0 0 Dept 217 Painting Karluk School 25,000 0 0 I Dept 242 Fish Meal Program 0 35,000 35,000 Dept 253 Asb. Removal Program 75,000 0 0 Dept 261 K. H. S. Locker 105,000 0 0 I Dept 262 Painting - Main Elem. 35,000 0 0 Dept 280 School Pedestrain Pro. 50,000 0 0 Dept 281 Chiniak Subd. Imprvmnt. 389,770 0 0 I Dept 293 Airport Study 31,000 0 0 Dept 295 King Crab - RFP 56,000 0 0 1 Dept 315 Bayside Fire Equipment 30,000 0 0 Dept 341 School Site Acquisition 400,000 0 0 I Dept 342 School Proj.- Various 20,000 0 0 Dept 343 Drainage Plan 25,000 0 0 Dept 344 Parks Development 40,000 0 0 I Dept 345 W & S Design Womens Bay 100,000 0 0 Dept 347 Dumpster Pads 44,500 0 0 Dept 348 Parks Expansion 40,000 0 0 1 Dept 349 New Computer Acquist. 0 528,500 528,500 Total Expenditures $2,128,670 $ 940,910 $ 940,910 1 1 1 1 1 1 149 1 PROGRAM BUDGET SUMMARY Program Capital Projects - School Bonds 1 Program Description Capital Projects - School Bonds is used to account for capital 1 improvements to School Facilities. Financing is provided from sale of General Obligation School Bonds. Goal To protect the Borough's interest in each capital project by ensur- 1 ing satisfactory job progress, reasonable performance and clear and accurate communications. Objectives for 1990 -1991 To complete in progress projects. 1 To produce educational specification for Peterson Elementary and the new "Far East" school. To re -roof East Elementary. 1 To prioritize and secure funding for High School improvements. Significant Budget Changes 1 No significant budget changes. II 1 11 I t k I a 1 i 1 1 150 1 FY 1990 MAYOR'S APPROVED ' BUDGET BUDGET F.Y. 1991 Revenues 1 Interest Earnings $ 140,400 Transfers in Major Maint. Fund 80,000 Proceeds of GO Bonds GO School Bonds 1986 Ser A 2,721,330 Total Revenues .$2,941,730 1 Expenditures Dept 211 KHS Noise Abatement $ 10,000 ' Dept 212 Landscaping Port Lions 15,000 Dept 214 School Draw. -As built 15,000 Dept 285 Bonds 86 Peterson 509,860 Dept 287 Bonds 86 - Old Harbor 2,371,870 Dept 292 Old Harbor Fencing 20,000 Total Expenditures $2,941,730 1 PERFORMANCE INDICATORS % COMP % COMP. COMPLETE F.Y. 1990 F.Y. 1991 DATE 1 1 1 1 1 1 1 1 1 1 151 1 PROGRAM BUDGET SUMMARY ro ram Capital Pro - State Capital Grants P g P Projects P • Program Description Capital Projects - State Grants is used to account for capital 1 improvements projects in the Borough. Financing is provided from State Revenues. II Goal To protect the Borough's interest in each capital project by ensur- 1 ing satisfactory job progress, responsible performance, and clear and accurate communications. Objectives for 1990 -1991 To administer professional and construction contracts in a manner 1 consistent with the appropriate legal requirements, Borough policy and department needs for each project. 1 € Significant Budget Changes No significant budget changes. 1 1E II 1 1 II I 1 1 ° 1 1 152 1 • 1 FY 1990 MAYOR'S APPROVED I BUDGET BUDGET F.Y. 1991 Revenues State of Alaska Grants li Asbestos Abatement $ 85,500 $ 0 $ 0 Chiniak Emer. Bldg 100,000 0 0 Chiniak Tsunami Equip. 0 10,000 10,000 I Hospital Construction 800,000 0 20,000 0 Hospital Equipment 0 0 20,000 Hospital Heli Pad 250,000 0 0 1 Hospital Design 1,000,000 0 0 W & S Design Monaska Bay 100,000 0 0 Lilly Drive Phase II 923,000 0 0 School Pedestrian Access. 34,701 0 0 1 Interest Earnings 303.790 0 0 Total Revenues $3,596,991 $ 30,000 $ 30,000 1 Expenditures Dept 177 Chiniak Emer. Bldg $ 100,000 $ 0 $ 0 Dept 178 Chiniak Tsunami Equip. 0 10,000 10,000 I Dept 183 KIB (KANA) Apartments 117,000 0 0 Dept 186 Hospital Heli Pad Prog. 133,000 0 0 Dept 187 Hospital - Construction 875,650 0 0 I Dept 188 Hospital Equipment 0 20,000 20,000 Dept 189 Hosp - Design & Devel. 1,000,000 0 0 Dept 200 Asb. Abatement Grant 85,500 0 0 1 Dept 255 Lakeside Subd. Improv. 560,640 0 0 Dept 265 Sheration Road 590,500 0 0 Dept 280 School Pedestrian 34,701 0 0 Dept 346 W &S Design Monaska Bay 100,000 0 0 1 Total Expenditures S3,596,991 $ 30,000 $ 30,000 II PERFORMANCE INDICATORS % COMP % COMP. COMPLETE 1 F.Y. 1990 F.Y. 1991 DATE 1 1 1 1 1 1 153 . 1 PROGRAM BUDGET SUMMARY Program Utility Capital Projects 1 Program Description The Utility Capital Projects ital Pro department provides for capital 1 improvement projects for utility systems within the Kodiak Island Bor- ough. Goal To provide quality utility systems. 1 Objectives for 1990 - 1991 1 To provide the most utilities with the dollars available. Significant Budget Changes No significant budget changes. 1 I 1} 1 II 1 I? 3 1 " 1 1 1 154 1 1 , FY 1990 MAYOR'S APPROVED BUDGET BUDGET F.Y. 1991 ' Revenues State of Alaska Grants $ 400,000 $ 0 $ 0 Interest Earnings 25,249 37,500 37,500 Total Revenues 425,249 37,500 37,500 Other Financing Sources 1 Use of Fund Balance 0 (37,500) (37.500) Total Revenue and Other Financing Sources $ 425,249 $ 0 $ 0 Expenditures Dept 223 Proj 89 -X S 425,249 S 0 S 0 ' Total Expenditures $ 425,249 $ 0 $ 0 PERFORMANCE INDICATORS % COMP % COMP. COMPLETE F.Y. 1990 F.Y. 1991 DATE 1 1 1 1 1 1 155 PROGRAM BUDGET SUMMARY Program Water Fund 1 Program Description The water fund provides potable water service to residents of Ser- 1 vice District No. 1. Goal 1 To maintain the existing water system to provide adequate potable 1 water to the residents by operation and maintenance of the system. Objectives for 1990 -1991 1 To encourage the City of Kodiak to seek funding for filtration to bring the water supply to EPA standards for service water systems. To maintain fire hydrants. 1 To continue pursuing funding from the State of Alaska to finish water and sewer projects in Service District Number 1. 1 Significant Budget Changes No significnat budget changes. 1 II I 1 1 1 11 • 111 1 1 158 1 1 F.Y. F.Y. I 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Revenues Water Sales $182,051 $195,000 $195,000 $195,000 1 Installation Charges 2,348 5,000 5,000 5,000 Other 17,242 6.000 6,000 6,000 Total 201,641 206,000 206,000 206,000 1 Other Financing Sources Amortization of con- ' tributions in aid of construction 108,147 0 0 0 Total Revenues and Other 1 Financing Sources $309,788 $206,000 $206,000 $206,000 Expenditures I Personnel Services Purchased Water $ 40,786 $ 27,500 $ 30,300 $ 30,300 111,604 100,000 100,000 100,000 Repairs & Maint. 17,292 30,000 30,000 30,000 I Depreciation 108,157 36,100 36,100 36,100 Installation Costs 0 7,500 7,500 7,500 Other 5,242 4,900 2,100 2,100 1 Total Expenditures $283,081 $206,000 $206,000 $206,000 PERFORMANCE INDICATORS % COMP % COMP. COMPLETE F.Y. 1990 F.Y. 1991 DATE 1 1 1 1 1 1 1 1 , 1 159 1 PROGRAM BUDGET SUMMARY Program Sewer Fund Program Description The sewer fund provides sewer service to residents of Service Dis- trict Number 1. Goal To maintain the existing sewer system to provide adequate sewer 1 service to the residents by operation and maintenance of the system. Objectives for 1990 -1991 1 To encourage the City of Kodiak to improve their system to elimi- II 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 111 sewer and water projects in Service District Number 1. ° Significant Budget Changes i nificant budget changes. es. g g g 1 111 1 1 1 1 1 1 160 1 1 F.Y. F.Y. I 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Revenues I Sewer Service Chgs. $230,147 $246,440 $246,440 $246,440 Installation Charges 0 5,000 5,000 5,000 Other 3,248 700 700 700 1 Total 233,395 252,140 252,140 252,140 Other Financing Sources Amortization of con- I tributions in aid of construction 224,338 0 0 0 I Total Revenues and Other Financing Source $457,733 $252,140 $252,140 $252,140 I Expenditures Personnel Services $ 36,543 $ 22,500 $ 27,000 $ 27,000 Purch. Sewer Treatment 170,269 172,000 160,000 160,000 Repairs & Maint. 25,633 20,000 28,500 28,500 I Depreciation 239,647 13,700 13,700 13,700 Installation Costs 1,912 4,240 4,240 4,240 Other 20,261 19,700 18,700 18,700 1 Total Expenditures $494,265 $252,140 $252,140 $252,140 I PERFORMANCE INDICATORS % COMP % COMP. COMPLETE F.Y. 1990 F.Y. 1991 DATE 1 1 1 1 1 1 Ill II 1 161 PROGRAM BUDGET SUMMARY Program Waste Collection and Disposal 1 Program Description The Solid Waste Collection department provides waste collection service for the residents of the Kodiak metropolitan area and Borough road system. This service is provided by a private contractor. The Solid Waste Disposal Department is responsible for the adminis- tration of the Municipalities' Landfill and Baler Facility located at approximately mile 3 on Monashka Bay Road. It operates in observance of all regulations and statutory guidelines in providing a facility for the disposal of solid waste for the citizens of Kodiak. Goal 11 1 To provide a cost effective, environmentally clean waste collection service for the residents. To provide the most expeditious, efficient and cost effective ser- vice possible for the solid waste collection contractor and citizens. Objectives for 1990 1 Increase cleanliness in the vicinity of dumpsters. To receive, compact and cover the solid waste deposited at the landfill each day, and operate the landfill in accordance with state regulations and permit requirements. Significant Budget Changes Salaries and wages are increasing to fund two new positions, I including an environmental \ civil engineer and a baler operator. 1 1 1 1 1 1 1 11 11 162 1 F.Y. F.Y. I 1989 1990 MAYOR'S APPROVED ACTUAL BUDGET BUDGET FY 1991 Revenues Collection Fees $ 503,567 $ 922,000 $1,120,000 $1,120,000 I Dump Fee 162,206 218,400 250,370 250,370 Penalties 287 0 0 0 Interest Earnings 1,205 0 0 0 I Recycling Effort 0 0 6,000 6,000 Total Revenues 667,265 1,140,400 1,376,370 1,376,370 I Other Financing Sources Transfers in General Fund 140,000 0 0 0 Land Sale Fund 195,000 60,000 0 0 I Use of Fund Balance 0 42,780 0 0 Total Other Financing Sources 335,000 102,780 0 0 I Total Revenue and Other Financing Sources $1,002,265 $1,243,180 $1,376,370 $1,376,370 1 Expenditures Waste Collection Staff Wages $ 15,799 $ 0 $ 0 $ 0 I Postage 313 0 0 0 Contracted Services 593,058 903,560 936,000 936,000 Waste Disposal I Salaries 149,962 130,710 204,850 204,850 Fringe Benefits 46,628 45,810 60,970 60,970 Support Goods & Svc. 193,716 159,600 115,050 115,050 Baler Support Costs 5,085 0 2,000 2,000 I Landfill Equip. Costs 10,825 0 20,000 20,000 Contracted Services 0 0 30,000 30,000 Capital Outlay 0 3,500 7,500 7,500 1 Total Expenditures $1,015,386 $1,243,180 $1,376,370 $1,376,370 Personnel Number of Employees I Position 1988 -89 1989 -90 1990 -91 Envir. \ Civil Eng. 0 0 1 I Baler Landfill Sup. 1 1 1 Baler Operator II 1 1 1 Baler Operator I 1 1 2 1 Totals 3 3 5 I Performance Indicators F.Y. F.Y. F.Y. 1989 1990 1991 ACTUAL ESTIMATED PROJECTED I Average Daily Bales Total Bales Entering Landfill 1 Cubic Yards Placed 1 163 N?? °4°11)( 1 NEW COMPUTER ACQUISITION ' The Kodiak Island Borough is faced with the ever constant problem of keeping current with technology and new developments in the computer industry. The borough is proposing to purchase a new IBM AS /400 Host Computer System, and a completely integrated financial software package. ' The school district computer users have expressed a desire to operate on the new AS /400. For the sake of this discussion the hardware and soft- ware requirement will be addressed separately. Cost for proposed hard- ware and software is included in the document entitled "Proposal For Software /Hardware Acquisition" dated 11- 14 -89. 1 HARDWARE 1 History - The borough has come a long way in the past 6 years. When the IBM System 38 Host System was installed 7 years ago, there were 19 original computer users using 19 devices in the borough and the school 1 district. The borough and the school district have benefited from the capabilities of the system 38. It has grown along with the users abil- ity to become more productive. About 3 years ago the system 38 was being used to its fullest capacity; all of the 38's resources were being 1 used. New users or devices could not be added to the system, and cur- rent users were frustrated due to poor computer response time. Three years ago the system 38 was upgraded to its present size allowing more 1 users, thereby allowing all users to be the productive employees that they are. 1 Current - Today there are 80 computer users using 72 devices (64 local, 8 remote). Once again all the resources of the system 38 are being utilized. Users that would like access to the host system cannot be accommodated. An upgrade to the system 38 is needed before any new 1 users can be added to the system, as disk storage requirements increase about 12% per year. The cost of the next upgrade is $70,350. If spent, the money would be going towards a computer system that is obsolete and 1 no longer technically supported by IBM. In addition, adding a new direct access storage device (DASD) to the current system would further degrade the response time for the current users. 1 Proposed - The new IBM Application System /400 (AS /400) offers new design, technology, packaging, input /output (I /O) integration, connec- tivity and performance. The main benefit of the new proposed computer 1 system is faster processing speed, allowing our employees to become more productive. The new computer system could immediately accommodate 80 users with a growth capability of up to 300 users. It is easier to 1 maintain, with a maintenance cost reduction of 30 %. There are numerous advantages to purchasing the new hardware, which are addressed in the acquisition proposal document dated 11- 14 -89. 1 1 1 165 1 k 1 i SOFTWARE 1 History - The software used by the borough is antiquated; probably first converted from an IBM System 32, then to a IBM System 34, then to I our current IBM System 38. Current - The borough is processing with software that is cumbersome, I and extremely difficult to maintain. Currently 80% of the borough's 1 programming time is spent on maintaining the borough's software. Four years ago a completely integrated financial /school software package was installed for the school district. Currently only 20% of the school 1 district's programming time is spent on maintaining the school districts software. There are many discrepancies in the borough's present finan- cial software that would take a major program rewrite to correct. The 1 borough does not have the data processing resources to accomplish a major program rewrite within a reasonable time period. Proposed - The data processing department along with all borough com- 1 puter user departments are proposing an acquisition of a new integrated software package. Our goal is to provide the borough the same software II advantages that are extended to the school district computer users. One advantage of the new software is that other entities can be easily be included. For instance the City of Kodiak could process from the same software package as the borough. There are numerous advantages of the 1 new software addressed in the acquisition proposal document dated 11- 14 -89. 1 A i 1 z s J 1 1 1 N 1 i 1 I 1 i 1 a t 1 1 I 1 1 166 1 M E M O R A N D U M TO: Jerome Selby, Borough Mayor FROM: Perry L. Page, Data Processing Manager DATE: March 28, 1990 SUBJECT: Justification For Machinery and Equipment Purchases Department - Community Development Department: New 486 PC system to run AutoCad. The Present PC computer system the borough is now using to process our AutoCad software is not adequate to handle large maps and drawings. The borough's draftsman has to wait long periods of time for the PC to finish a drawing. A new PC system with a faster processor would speed up the process. 486 PC computer system $11000 Department - Data Processing Department: Since most computer users emulating to the host computer system are ' using a microcomputer (PC) the data processing system operator is con- tinually put into the position of answering questions concerning PC's. Also duties of the system operator require reports, letters, memorandums, and /or other secretarial and clerk type functions be per- 1 formed. Right now the system operator is using an old 5251 dumb termi- nal. Everyone else in the borough has a PC. A complete PC system would be of great help. PC computer system $10500 Epson LQ2550 printer $ 1200 Department - Finance: The new person in the new borough position of Borough Treasurer will need a complete PC system including printer to work with. ' PC computer system $10500 Epson LQ2550 printer $ 1200 Department - Assessing: The assessing department has submitted a request for a laser jet 1 printer. HP Laser Jet III $ 3000 1 1 167 i 1 1 Department - Borough wide: P g I am proposing to install new type switching cards in our present telephone PBX system. This will enable all incoming calls to be directed to each department of the borough and school district and elim- 1 inate the position of central telephone operator (switchboard operator). This would mean that the public would be better served due to the fact I they can call directly to a borough department or the school if they I E wish. The facility department is already doing this in -house which means all calls have to go though one more person before they go to the facilities department. The system operator would have to take on the extra duty of checking the PBX each day to make sure the date and time are correct and to make sure the PBX system is performing properly. One other item to conceder is the FAX machines. Since the data processing department is responsible for all communications, the FAX machines should be moved to the data processing department. The communication room where the FAX machine and PBX are located does not have the proper ventilation or air conditioning to keep the room cool. The communica- 1 tion room should remain locked and all keys removed from the telephone 1 operators desk draw where the keys are now accessible to the public. The only keys should be kept in data processing and facilities depart - ment. The FAX machines are currently maintained by data processing and the FAX paper is currently stored in the data processing department. I The data processing staff has been trained in handling sensitive infor- mation and could make sure all FAX's send and all FAX's received are handled in a professional business -like manner. ! New PBX Cards $ 3000 Savings to the Borough: 1 1. Eliminate one position # 2. Better public response Replace old PC Equipment $ 9600 i TOTAL BUDGETED AMOUNT $50000 1 1 1 1 1 f i 1 1 1 1 168 1 J 1 F II R M E M O R A N D U M 1 1 6 t TO: Jerome M. Selby, Borough Mayor II FROM: Pamela Delys- Baglien, Ph.D. 1 DATE: May 24, 1990 Re: FY 91 requests for 9.50 FTE new positions t 1 In the MHC program, the social worker IV was promoted to a clinician I III and a new social worker IV is to be hired with the FTE distributed M among the DD (.33 FTE), CSP (.33 FTE), and children's services (.33 FTE) programs. This position is to ensure that appropriate and meaningful I habilitation, care, and treatment services are provided to all Rehabili- tation \ Training Program clients. The secretary III was deleted from t the MHC and redistributed among the DD (.25 FTE), CSP (.50 FTE), AYI (.125 FTE) and children's services (.125 FTE) programs to more accu- 1 rately reflect the services provided to each program. A clinician III was added to the CSP (.50 FTE) and the children's services (.50 FTE) programs to increase services to the seriously mentally ill adults and I the youth of the new children's services program. The rehabilitation program coordinator was redistributed to more accurately reflect the time spent in each program component with a decrease of time in the DD II ( -.08 FTE), CSP ( -.14 FTE), and AYI ( -.03 FTE) programs and an increase in the new children's services (.25 FTE) program. A net increase of 2.0 FTE casemanagers is needed to provide services to the elderly (.50 FTE), 1 I to increase services to the seriously mentally ill (1.0 FTE), and to provide casemanagement services to the youth and their families served f by the new children's services program ( 1.0 FTE). The new position of education specialist (1.0 FTE) is requested to provide diagnostic ser- I vices and coordinate educational activities for the clients of the CSP (.33 FTE), AYI (.33 FTE), and children's services (.33 FTE) programs. • One FTE residential trainer is requested for the DD program to provide II an additional structured residential setting for developmentally dis- abled clients. In order to provide residential and crisis \ respite services to eligible youth 2.75 FTE residential trainers are requested to the new children's services program and .25 FTE residential trainer II is requested for the AYI program for respite services needed by the AYI clients. There is a .25 FTE decrease in residential trainer and .25 FTE decrease in skills trainer for the CSP program which is the reflection 1 II of a redistribution of FTEs. One FTE skills trainer is requested to the new children's services program to provide instruction to youth in a variety of skills according to an individualized plan of care. II The following chart summarizes the increases and adjustments person- 4 nel FTEs for FY 91. 1 I 169 1 CHILDREN 1 POSITIONS MHC DD CSP AYI SERVICES Clin. III 1.00 .50 .50 1 SW IV -1.00 .33 .33 .33 Sec. III -1.00 .25 .50 .125 .125 Rehab. Coord. - .08 - .14 - .03 .25 1 Casemanager - .50 1.50 1.00 Ed. Spec. .25 .25 .50 Res. Trnr. 1.00 - .25 .25 2.75 Skills Trnr. - .25 1.00 TOTAL 1 INCREASES -1.00 1.00 2.44 .595 6.455 1 1 1 1 1 1 ,.t 1 1 1 1 1 1 170 1 1 MEMORANDUM 1 TO: Jerome Selby, Borough Mayor FROM: Gaye J. Vaughan, Borough Clerk DATE: February 26, 1990 ' SUBJECT: New Position - FY 91 1 I respectfully request the addition of a new position, Secretary II, in the Clerk's Office beginning with FY 91. To justify this addition I submit the following duties for this position: 1. Receive and route incoming mail. 2. Process outgoing mail and deliver to Post Office. 1 3. Type letters and memos from handwritten copy or rough draft. 4. Provide secretarial assistance to Clerk and Deputy. 1 5. Serve as key operator for copy machine. 6. Copy large projects for various departments, i.e. Assembly and P &Z packets. 7. Serve as relief person for switchboard. 8. Act as courier for delivery and pickup of packages, documents, etc. I propose this position be located in the "oil spill" room. The copier and mail machine would also be located in that room. 1 1 1 1 1 1 1 171 S i 1 i i 1 MEMORANDUM 1 4 I TO Jerome M. Selby, Borough Mayor II FROM Bryce S. Weeks, Finance Director Y 4 DATE: December 26, 1989 1 I SUBJECT: Fiscal Year 1991 Budget Personnel Authorization 1 As you are aware, Jerome, I am continually stretched rather thin in my attempts to give my best efforts under all of my hats. These hats can be enumerated as Finance Director, Treasurer, Tax Collector, Risk 1 4 Manager, and Internal Auditor. I have done this willingly and with a great sense of personal satisfaction that I was giving my best to the citizens of the Kodiak Island Borough. In reflection, this is probably 1 not always true. To keep all aspects of the various tasks of these jobs 1 up to the degree of proficiency that I demand of myself and fellow work - ers is not always in everyone's best interest. At times it is probably I flirting with physical deterioration of personal health. I know of no other borough in the state with our level of activity that is so meagerly staffed. Some of our small cities of the state have both a finance director and a treasurer when they are also not involved in tax collection that is done by their borough. II As you know in my early years here I was also the data processing i z chief and the only programmer. We continuously attempt to diversify tasks so as to have the best 1 internal control possible in a small shop. Even then it is often neces- 1 sary to drop projects with a crucial deadline such as budget, bond issues, etc. to answer counter traffic. 1 J This would be a professional position requiring a minimum of a bache- = for degree and hopefully some hands on time as a municipal or commercial II activity treasurer. Offered for your consideration. II 5 i 1 3 i d 1 1 1 I 172 1 1 1 M E M O R A N D U M TO Jerome Selby, Borough Mayor FROM Perry L. Page, Data Processing Manager DATE: March 1, 1990 SUBJECT: New Staff Position This request is the same as last years dated March 21, 1989, but with added information that we are paying more for outside computer support. The frequency of incoming calls from Borough and School District PC users requesting help with their PC's is increasing. Our PC users are 11 becoming frustrated with the lack of PC help from the data processing department, and a frustrated employee is a less productive employee. Extra duties assigned by the Mayor to the Data Processing Department of keeping track of all PC equipment would be administered by the in- house PC Coordinator. Funds to pay for this new position would come from the salary savings of the switchboard positions being eliminated by installing new switch- ing cards in the borough PBX telephone system. All incoming switching calls would by pass the central operator and go directly to each ' department. The new PC Coordinator would be in charge of maintaining the telephone PBX system and the computer that records all Borough and School District telephone calls. ' As the Borough and the School District replace old computer terminals with microcomputers there is a need for a resident PC Coordinator. This 1 person would be in a liaison position between Data Processing Department and the PC user. While working for the Data Processing Department this person would be instrumental in the following areas: Working with micro computer users: 1. Train users in PC applications. 1 2. Setup or assist in setting up computer equipment. 3. Handle PC problems; computer repairs. 4. Evaluate hardware and software for use in improving and enhanc- ing PC users operations. 5. Evaluate the overall Data Processing goals in relationship between PC users and Data Processing. 6. Make sure PC users are conforming to PC users standards, ie.: ' a: Users are using same software. b: Users are on same version of software. c: Hardware conforms to D. P. specifications. ' d: Most users are able to share information. e: Daily Save \ Backup; off site storage. 7. Manage a PC users group that meet to share ideas and informa- l' 8. Through IBM be designated at a Technical Coordinator with 1 173 i access to an IBM data base by use of a hot line. II 9. Record and keep track of all users hardware and software; model number and serial number. 1 k Work with security officer and host computer system: 1. Make sure all users are communicating with host system and II maintain interface between users and host system. 2. Set up and maintain logical communication network. 3. Devise and design ways for all users to share information 1 through the host computer system. 4. Evaluate hardware and software for use in improving PC and host computer system relationship. 1 With this being a full time position PC users would feel more secure 1 in their relationship to D. P. Someone in house would have more time to II I spend with each user. The PC users would not be confused on who to call with their problems. The overall benefit to the Borough and the School District is cost 1 savings. Right now if a PC user has a problem in the School District or Borough a clerk is pulled off the job to help that user. And more often than not I will be called in to not only fix the original problem but first fix the problem the clerk caused. As you can see valuable time has been wasted. The user has not completed their work, the clerk has not completed their work, and the situation has caused me more work. Now we are using the services of a outside computer technical person at 1 $45.00 per hour. This person knows nothing about interfacing PC's to 1 the Borough's host computer system. For the past 3 months I have been using a qualified high school student to fill the liaison position II between D. P. and the PC user. This student has been busy two and one half hours a day and there are more requests for his time then he can fill. I believe his daily contract with the PC users has helped our II employees become more computer efficient in a shorter period of time. When the Borough employees are more efficient they are more productive, therefore the borough has a cost savings. With the ever changing micro- / industries we need a full time PC Coordinator. This position should be a 18.0 on our salary schedule. s 1 4 As of now each department in the Borough is doing their own thing in II the realm of data processing. Departments have different hardware and i software with most departments not working together. This is not cost effective. We need standards for the Borough and School District and let the departments conform to those standards. II Data Processing should be in control of all aspects of Data Process - 1 ing, therefore making the efforts of data processing more cost effec- II tive. i i One rule of thumb in the computer industry is that for every 20 com- I puters there should be one full time person maintaining and supporting II 1 those 20 computers. Between the Borough and School District we have about 50 PC's with not one full time employee maintaining our PC equip - ment. No wonder our employee's are frustrated. 1 i 1 174 , i The Borough Assembly has g y a requested that we control PC computer cost. The Borough and School District PC users are clamoring for professional PC assistance. Obviously it would be counterproductive to the overall efforts of the Borough and School District not to establish this posi- tion. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 175 1 1 I M E M O R A N D U M 1 TO: Jerome Selby, Mayor FROM: Ray Camardella, Director Engineering /Facilities Department 1 a I DATE: March 12, 1990 II RE: Budget Submission - Additional Personnel 1 1 The budgets submitted for the Engineering /Facilities Department and the Solid Waste Disposal Facility include two new positions: an Envi- ronmental /Civil Engineer and a Baler Operator I. II 4 The Environmental /Civil Engineer will deal primarily with environmen- tal projects including development of a Waste Management Plan for Kodiak. The increasingly strict Federal, State and Local Regulations regarding environmental issues, as well as the variety of disposal items generated in Kodiak, requires a comprehensive plan to ensure cost effec- tive disposal and processing of waste with minimal impact on the envi- 1 ronment. Collateral duties will include asbestos management, civil inspections, and plan reviews. Another baler operator is drastically needed for efficient and cost I effective operation of the Baler Facility. A tremendous amount of over - time is currently being used to cover holidays, vacations, and sick II leave, and we have been cited by ADEC for permit violations due to inability to cover the baled garbage as required. This is due directly to a lack of manpower and will continue without additional personnel. Staffing for the Engineering /Facilities Department includes two inspector positions: an architect /inspector and an engineering /inspec- tor. They are currently budgeted at entry level and will be staffed only as projects require the need. 3 I With the strong possibility of the City taking over the 0 & M of Ser- vice District Number 1 sewer and water, the need for the current or any II 4 civil inspector disappears since the environmental /civil engineer can ' perform the limited inspection functions. ff I am anticipating the proposed changes to occur in the August - I September timeframe. Garbage rates may have to increase to cover the Baler operation cost. I will analyze this after our discussions k regarding the budgets. II 4 II x p 5 1 I 7 i 1 p 2 176 1 1 1 SCHEDULE II 1 CLASS TITLES AND PAY RANGES 'fr II CLASS TITLE PAY RANGE A. Mayor's Department II Borough Mayor Contract Resource Management Officer 20.5 II Economic Development Director 19.5 Staff Assistant /Personnel Director 20.5 B. Administrative Support Services II Admin. Asst. /Sec. III 12.5 Secretary III 9.5 -10.5 Secretary II 8.0 Secretary I 7.0 Switchboard Operator /Receptionist 7.0 II C. Assessing Department II Assessor 23.0 Appraiser 19.5 Assessment Clerk II 11.0 Assessment Clerk I 9.5 II D. Clerk's Office Borough Clerk 22.5 II Deputy Borough Clerk 12.5 Records Coordinator 11.0 1 E. Community Development Department Community Development Director 24.0 1 Associate Planner /LRP 20.5 Associate Planner /Enforcement 20.5 Assistant Planner 15.5 II Building Official 20.0 Draftsman /Technician 14.0 F. Data Processing Department 1 Data Processing Manager 23.0 Programmer /Analyst 20.5 II Programmer 18.5 Operations Supervisor 17.5 Computer Operator II 13.0 Computer Operator I 10.5 { 1 180 1 1 1 1 G. Engineering & Facilities Department Engineering & Facilities Director 24.5 II Enviromental Engineer 22.5 Civil Engineer I 17.0 Construction Inspector /Architect Engineer 20.5 1 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 Accounting Clerk 11.0 II Clerk /Cashier 10.0 I. Mental Health Center I Director 26.5 Clinician III 23.0 Social Worker IV 21.5 1 Clinician II 20.0 Vocational Director 17.5 Case Manager 15.5 1 Residential Trainer 9.0 Skills Trainer 9.0 Employment Training Specialist 9.0 II K. Administrative Support Services (MHC) Administrative Assistant 13.5 1 Clerk /Cashier 9.5 Program Coordinator 11.5 Secretary III /(1) 9.5 II Secretary III /(2) 9.5 Clerk Typist 7.0 Job Coach 8.0 II L. Bayside Firestation Fire Chief 22.5 1 1 II II 181 1 1 KODIAK ISLAND BOROUGH SALARY SCHEDULE (Yearly Salary) 1 Grade Step A Step B Step C Step D Step E Step F Step G Step H Step I Step J Step K 7.0 21,825 22,345 22,878 23,424 23,984 24,558 25,146 25,749 26,367 27,000 27,649 7.5 22,345 22,878 23,424 23,984 24,558 25,146 25,749 26,367 27,000 27,649 28,315 8.0 22,878 23,424 23,984 24,558 25,146 25,749 26,367 27,000 27,649 28,315 28,997 8.5 23,424 23,984 24,558 25,146 25,749 26,367 27,000 27,649 28,315 28,997 29,696 9.0 23,984 24,558 25,146 25,749 26,367 27,000 27,649 28,315 28,997 29,696 30,413 9.5 24,558 25,146 25,749 26,367 27,000 27,649 28,315 28,997 29,696 30,413 31,147 10.0 25,146 25,749 26,367 27,000 27,649 28,315 28,997 29,696 30,413 31,147 31,900 10.5 25,749 26,367 27,000 27,649 28,315 28,997 29,696 30,413 31,147 31,900 32,672 11.0 26,367 27,000 27,649 28,315 28,997 29,696 30,413 31,147 31,900 32,672 33,463 11.5 27,000 27,649 28,315 28,997 29,696 30,413 31,147 31,900 32,672 33,463 34,274 12.0 27,649 28,315 28,997 29,696 30,413 31,147 31,900 32,672 33,463 34,274 35,105 12.5 28,315 28,997 29,696 30,413 31,147 31,900 32,672 33,463 34,274 35,105 35,957 13.0 28,997 29,696 30,413 31,147 31,900 32,672 33,463 34,274 35,105 35,957 36,830 13.5 29,696 30,413 3 1,147 3 1,900 3 2,672 3 3,463 3 4,274 3 5,105 3 5,957 3 6,830 37,725 14.0 30,413 31,147 31,900 32,672 33,463 34,274 35,105 35,957 36,830 37,725 38,643 14.5 31,147 31,900 32,672 33,463 34,274 35,105 35,957 36,830 37,725 38,643 39,583 15.0 31,900 32,672 33,463 34,274 35,105 35,957 36,830 37,725 38,643 39,583 40,547 15.5 32,672 33,463 34,274 35,105 35,957 36,830 37,725 38,643 39,583 40,547 41,535 16.0 33,463 34,274 35,105 35,957 36,830 37,725 38,643 39,583 40,547 41,535 42,547 16.5 34,274 35,105 35,957 36,830 37,725 38,643 39,583 40,547 41,535 42,547 43,585 17.0 35,105 35,957 36,830 37,725 38,643 39,583 40,547 41,535 42,547 43,585 44,649 17.5 35,957 36,830 37,725 38,643 39,583 40,547 41,535 42,547 43,585 44,649 45,739 18.0 36,830 37,725 38,643 39,583 40,547 41,535 42,547 43,585 44,649 45,739 46,857 18.5 37,725 38,643 39,583 40,547 41,535 42,547 43,585 44,649 45,739 46,857 48,003 19.0 38,643 39,583 40,547 41,535 42,547 43,585 44,649 45,739 46,857 48,003 49,177 19.5 39,583 40,547 41,535 42,547 43,585 44,649 45,739 46,857 48,003 49,177 50,381 20.0 40,547 41,535 42,547 43,585 44,649 45,739 46,857 48,003 49,177 50,381 51,615 20.5 41,535 42,547 43,585 44,649 45,739 46,857 48,003 49,177 50,381 51,615 52,879 21.0 42,547 43,585 44,649 45,739 46,857 48,003 49,177 50,381 51,615 52,879 54,175 21.5 43,585 44,649 45,739 46,857 48,003 49,177 50,381 51,615 52,879 54,175 55,504 22.0 44,649 45,739 46,857 48,003 49,177 50,381 51,615 52,879 54,175 55,504 56,866 22.5 45,739 46,857 48,003 49,177 50,381 51,615 52,879 54,175 55,504 56,866 58,262 23.0 46,857 48,003 49,177 50,381 51,615 52,879 54,175 55,504 56,866 58,262 59,693 23.5 48,003 49,177 50,381 51,615 52,879 54,175 55,504 56,866 58,262 59,693 61,159 24.0 49,177 50,381 51,615 52,879 54,175 55,504 56,866 58,262 59,693 61,159 62,662 24.5 50,381 51,615 52,879 54,175 55,504 56,866 58,262 59,693 61,159 62,662 64,203 25.0 51,615 52,879 54,175 55,504 56,866 58,262 59,693 61,159 62,662 64,203 65,783 25.5 52,879 54,175 55,504 56,866 58,262 59,693 61,159 62,662 64,203 65,783 67,401 26.0 54,175 55,504 56,866 58,262 59,693 61,159 62,662 64,203 65,783 67,401 69,061 26.5 55,504 56,866 58,262 59,693 61,159 62,662 64,203 65,783 67,401 69,061 70,761 27.0 56,866 58,262 59,693 61,159 62,662 64,203 65,783 67,401 69,061 70,761 72,505 27.5 58,262 59,693 61,159 62,662 64,203 65,783 67,401 69,061 70,761 72,505 74,292 28.0 59,693 61,159 62,662 64,203 65,783 67,401 69,061 70,761 72,505 74,292 76,123 1 1 s'a 182 1 1 By: Mayor Selby Drafted by: Finance Officer Introduced: 05/17/90 Amended: 06/07/90 Public Hearing: 06/07/90 Adopted: 06/07/90 KODIAK ISLAND BOROUGH ORDINANCE NO. 90 -20 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 1990 AND ENDING ON THE THIRTIETH DAY OF JUNE 1991 BE IT ORDAINED by the Kodiak Island Borough Assembly 1 that: Section 1. 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 1990, and ending on the 30th day of June 1991. Section 2. Adoption of this ordinance recognizes that funds are appropriated at department and /or project level. 1 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. 1 Ordinance No. 90 -20 Page 1 of 7 1 183 4 1 II } A. General Fund (010) Revenue Taxes II Real Property 30.00% $1,817,500 State Mandated Exemptions (1.13) (68,750) Personal Property 5.32 322,500 II Payment in lieu of tax 7.34 444,960 Other 3.54 214,300 Licenses and Permits .67 40,850 Intergovernmental 45.29 2,744,060 Investment Earnings 5.94 360,000 Operating Transfers & Other 2.40 145,360 Use of Fund Balance .63 37.800 II Total General Fund Revenues 100.00% $6,058.580 Expenditures Legislative 1.42 85,800 1 Personnel Services 16,800 Support Services 49,000 Lobbyist 20,000 1 Legal Services 1.99 120,280 Cost of Litigation 100,800 Support Services 19,480 II C & RA Liaison .12 7,150 Personnel Services 0 Support Services 7,150 Mayor 3.38 204,750 I Personnel Services 140,240 Fringe Benefits 39,710 Support Services 24,800 Capital Outlay -0- s Clerk 3.70 223,960 Personnel Services 116,330 1 Fringe Benefits 39,130 Support Services 68,500 Finance 4.97 301,330 1 Personnel Services 202,530 Fringe Benefits 61,800 Support Services 36,000 II Allocated to Projects -0- Capital Outlay 1,000 Assessing 3.67 222,060 1 Personnel Services 150,410 Fringe Benefits 51,950 Support Services 19,700 II 1 Ordinance No. 90 -20 184 Page 2 of 7 1 II t Community Development 6.82 413,350 Personnel Services 254,860 1 Fringe Benefits 89,030 Support Services 69,460 Facilities /Engineering 3.05 185,010 II Personnel Services 139,400 Fringe Benefits 44,410 Support Services - 60,200 II Allocated to Projects (60,000) Capital Outlay 1,000 Data Processing 3.87 234,420 I Personnel Services 207,240 Fringe Benefits 67,280 Support Services 48,400 11 Allocated To Projects (135,000) Capital Outlay 46,500 Economic Development .83 50,000 I Personnel Services -0- Support Services 50,000 11 Resource Manager 1.23 74,500 Personnel Services 51,050 Fringe Benefits 19,450 1 Support Services 4,000 Health & Sanitation 6.88 416,750 Support Services 416,750 II Other -0- Education Support .95 57,500 I Allocated To Projects -0- Audit Expense 37,500 Capital Outlay 20,000 II General Administration 6.56 397,420 Fringe Benefits 40,000 Support Services 216,420 1 Audit Expense 124,000 Capital Outlay 17,000 I Culture and Recreation 2.11 127,700 Support Services -0- Other 127,700 1 Building Inspections 1.16 70,000 Support Services 70,000 I Switchboard /Word Processing 1.16 70,140 Personnel Services 53,390 Fringe Benefits 16,050 II Support Services 700 Ordinance No. 90 -20 II 185 Page3of7 I II Emergency Preparedness .11 32,000 1 Support Services 7,000 Capital Outlay 25,000 Transfers & Contribution 42.84 2,764,460 I Support Services -0- Other Operating Transfers 2,764,460 1 Total General Fund Expenditures p $6,058,580 B. Trust and Agency Funds 1 1. Building Major Maintenance (027) Revenues Investment Earnings -0- Use of Fund Balance -0- $ -0- Expenditures 1 (Transfer to Old Harbor School) -0- $ -0- C. Debt Service Funds 1 1. School Construction Bonds (038) Revenues 3,000,000 $3,000,000 1 Expenditures 3,000,000 $3,000,000 D. Capital Project Funds II 1. Borough Projects, Various (044) Revenues 940,910 $ 940,910 1 Expenditures New computer & copier acquisition 528,500 $ 940,910 Fish meal project 35,000 I Undesignated 377,410 2. School Bonds Various (045) II Revenues -0- $ -0- Expenditures -0- $ -0- 1 3. State Capital Grants (047) Revenues 30,000 $ 30,000 II Expenditures $ 30,000 Chiniak Tsunami Equipment 10,000 Hospital Equipment 20,000 1 4. Utility Improvements (055) Revenues -0- $ -0- II Expenditures -0- $ -0- 1 Ordinance No. 90 -20 186 Page 4 of 7 II 1 5. Disaster - Oil Spill (066) Revenues -0- $ -0- II Expenditures -0- $ -0- E. Enterprise Funds 1. Water Fund (051) Revenue 206,000 $ 206.000 II Expenditures 206,000 S 206.000 2. Sewer Fund (052) II Revenue 252,140 $ 252.140 Expenditures 252,140 $ 252.140 II 3. Sanitary Landfill (054) Revenue 1,376,370 81.376.370 1 Expenditures 1,376,370 $1.376.370 1 F. Special Revenue Funds 1. Mental Health Center (032) I Revenue 2,372,350 $2.372,350 Expenditures 2,372,350 $2.372.350 I 2. Day Care Activity (033) Revenues 240,000 $ 240.000 1 Expenditures 240,000 $ 240.000 Land Sales Fund 040 3. La d Sa ( ) Revenues 651,730 $ 651.730 I Expenditures 651,730 $ 651,730 4. Buildings and Grounds Fund (057) Revenue 717,000 $ 717.000 II Expenditures 717,000 $ 717.000 5. Womens Bay Road Service District (070) Revenue y 101,150 $ 101.150 I Expenditure 101,150 $ 101.150 II 6. Road Service Dist #1 (080) Revenue 73,000 $ 73.000 II Expenditures 73,000 $ 73.000 Ordinance No. 90 -20 187 Page 5 of7 111 1 7. Monashka Bay Road Dist (081) 1 Revenue 22,400 $ 22,400 Expenditures 1 P 22,400 $ 22,400 8. Bayview Road Service Dist (082) Revenue 4,000 $ 4,000 1 Expenditures 4,000 $ 4,000 9. Woodland Acres St Light Dist (088) 1 Revenue 7,380 $ 7.380 Expenditures 7,380 $ 7.380 1 10. Fire Protection Area #1 (091) Revenue 172,000 $ 172.000 1 Expenditures 172,000 $ 172.000 11. Womens Bay Fire Dist. (092) 1 Revenue 46,800 $ 46.800 Expenditures 46,800 $ 46.800 1 Section 3. Tax Levy. A tax for the amount specified in the form of a Mill Levy is hereby levied for the calendar year 1990, to _ be used for the purposes as specified in the Budget for the Fiscal Year (1991) of the Kodiak Island Borough commencing on the 1st day II of July 1990, and ending on the 30th day of June 1991 to defray expenses and liabilities of said entity as enumerated in the 1 applicable budgets. The millages by taxing entity are as follows: A. City of Kodiak 2.00 mills II B. Kodiak Island Borough 15.534 mills 1. School District 6.712 2. Debt Service -0- 3. All Other 8.822 1 Borough and State Credit (11.034) mills Net Kodiak Island Borough 4.50 mills C. Womens Bay Road Sery Dist 2.50 mills II D. Womens Bay Fire Dist 1.25 mills E. Bayview Road Service Area 1.00 mill F. Fire Protection Area #1 1.25 mills I G. Monashka Bay Road Sery Dist 2.00 mills H. Road Service District #1 1.00 mill I. Woodland Acres St Light Dist .75 mill gyy¢ 1 1 Ordinance No. 90 -20 188 Page 6 of 7 1 BE IT FURTHER ORDAINED, that staff is hereby s e eby authorized 1 and directed to effect the necessary line item changes within the limits established above by fund, project and department to properly monitor, account, and report on the expenditure of these 1 funds. PASSED AND APPROVED THIS 7th DAY OF JUNE, 1990. KODIAK ISLAND BOROUGH ough Mayor iding Officer ATTEST: 0 Borough erk (Deputy) 1 1 Ordinance No. 90 -20 189 Page 7of7 t GLO S SpRY } 3 1 BUDGET GLOSSARY I ADOPTED BUDGET - Refers to the budget amounts as originally approved by the Kodiak Island Borough Assembly at the beginning of the year and also to the budget document which consolidates all beginning of the year operating appropriations and new capital project appropriations. I ANNUAL BUDGET - A budget developed and enacted to apply to a single g P PP Y g fiscal year. I APPROPRIATION - The legal authorization granted by the legislative body of a government which permits officials to incur obligations and make 1 expenditures of governmental resources for specific purposes. Appropri- ation are usually limited in amounts and time it may be expended. 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- ' ented to the appropriating governing body for adoption, and sometimes, the plan finally approved by that body. BUDGET DOCUMENT - The official written statement prepared by the I 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 II 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 1 191 1 CAPITAL OUTLAY - Expenditures which result in the acquisition of items 1 a 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 1 CAPITAL PROJECTS - Projects which purchase or construct fixed assets. I Typically, a capital project encompasses a purchase of land and \ or the 1 3 construction of a building or facility. i I COMPONENT UNIT - A separate government unit, agency or nonprofit corpo- 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 account group financial statements prepared in conformity with GAAP and organized into a financial report pyramid. It also includes support 1 schedules necessary to demonstrate compliance with finance - related legal and contractual provisions, required supplementary information, extensive introductory material and detailed statistical sections. CONTINGENCY - Those funds included in the Budget for the purpose of pro- 1 1 viding a means to cover minor unexpected costs during the budget year. 1 CONTRACTUAL SERVICES - Items of expenditure from services the Borough i 1 receives primarily from an outside company. DEBT SERVICE FUNDS - Funds established to account for the accumulation 111 of resources for and the payment of, general long -term debt principal and interest that resulted from the issuance of bonds. - ENCUMBRANCES - Commitments related to unperformed contracts, in the form of purchase orders or contracts, for goods or services. Used in budget - ing, encumbrances are not expenditures or liabilities, but represent the estimated amount to expenditures that will result if unperformed contracts in process are completed. ENTERPRISE FUND - A proprietary fund established to account for opera-1 tions that are financed and operated in a manner similar to private business enterprises. In this case the intent of the governing body is that the expenses including depreciation of providing goods as services 3 to the general public on a continuing basis be financed or recovered t primarily through user charges. 1 EXPENDITURE - Decreases in net financial resources. Expenditures 1 include current operating expenses, requiring the present or future use of net current assets, debt service and capital outlays, and intergov- I 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 funds. 1 1 192 1 1 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 in which cash and \ or other financial resources, all related liabilities, and residual equities, or balances, and changes therein, are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations. ' FUND TYPE - The three broad fund categories of governmental accounting g g 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. 1 INTERFUND TRANSFERS - Amounts transferred from one fund to another fund. This includes reimbursements, residual equity transfers and operating transfers. ' INTERGOVERNMENTAL REVENUES - Revenues from other governments in the form of grants, entitlements or shared revenues or payments in lieu of taxes. 1 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 automat' PP is termination of an appropriation. Except for indeterminate appropriations and continuing appropriations, an appropriation is made for a certain period of time. ' 193 1 LEVY - To impose taxes, special I p p i 1 assessments or service charges for the support of government activities. Also used to denote the total amount t of taxes, special assessments or service charges imposed by a govern- ; went. LIABILITIES - Debt or other legal obligations, arising from present I obligations of a particular entity, to transfer assets or provide ser- vices to other entities in the future as a result of past transactions or events. MEASUREMENT FOCUS - The accounting convention that determines (1) which I assets and which liabilities are 'included on a government's balance sheet and where they are reported there, and (2) whether an operating I j statement presents information on the flow of financial resources (reve- nues and expenditures) or information on the flow of economic resources (revenue and expenses). MILL - A measure of the rate of property taxation, representing one one - 1 i thousandth of a dollar of assessed valued. MILEAGE RATE - The tax rate on property, based on mill(s). A rate of 1 mill applied to a taxable value of $100,000 would yield $100 in tax. MODIFIED ACCRUAL BASIS OF ACCOUNTING - A basis of accounting in which revenues and other financial resources are recognized when they become i susceptible to accrual, that is when they are both "measurable" and "available to finance expenditures of the current period." "Available" i I means collectible in the current period or soon enough thereafter to be I 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 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 I accounted for using the modified accrual basis of accounting. OPERATING BUDGET - Plans of current expenditures and the proposed means 1 1 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 I budgets is usually required by law. Annual operating budgets are essen- tial to sound financial management and should be adopted by every goy- ] ernment. OPERATING TRANSFERS - All interfund transfers other than residual equity 1 transfers. ORDINANCE - A formal legislative enactment by the legislative body which, if not in conflict with any higher form of law, has the full I force and effect of law within the boundaries of the municipality to which it applies. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal 1 status. Revenue raising measures, such as the imposition of taxes, spe- cial assessments and service charges, universally require ordinances. 1 i i 1 i 194 a F OTHER FINANCING SOURCES Governmental fund general long -term debt pro- ceeds, land lease payments, land sale payments, proceeds from the sale of fixed assets, operating transfers in, service charge, and fees for governmental services. OVERSIGHT RESPONSIBILITY - The basic - but not the only - criterion for ' including a government department, agency, institution commission, pub- lic authority or other organization in a government unit's reporting entity for general purpose financial reports. Oversight responsibility ' is derived from the government unit's power and includes, but is not limited to, financial interdependency, selection of governing authority, designation of management, ability to significantly influence operations ' and accountability for fiscal matters. PROGRAM - An organized set of related work activities which are directed toward a common purpose or goal and represent a well- defines expenditure of Borough resources. PROGRAM BUDGET - A budget which structures budget choices and informa- 1 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 ' (objectives), and measures the degree of achievement of programs objec- tives (performance measures). PROGRAM DESCRIPTION - A program description describes the function of ' the program, the various activities involved in the program and other pertinent information about the program. It answers the question "what does this program do ?" ' PROGRAM GOAL - A program goal is a general statement on the intended effect or purpose of the program's activities. It includes terms such ' as: to provide (a service), to supply (a given need), to control, reduce, or eliminate (an occurrence), to maintain (standards), or to maximize (quality). A goal is not limited to a one -year time frame and should generally not change from year to year. A goal statement 1 describes the essential reason for the program's existence. PROGRAM OBJECTIVE - Objectives are statement of the intended beneficial ' and \ or tangible effects of a program's 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 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 encumbrances. 195 1 RESOLUTION - A special or temporary order o p p y of a legislative body; an order of a legislative body requiring less legal formality than an ordi- 1 nance or statute. RETAINED EARNINGS - An equity account reflecting the accumulated earning 1 of an enterprise or internal service fund. 3 1 REVENUE - Increases in the net current assets of a governmental fund type other than expenditure refunds and residual equity transfers. Gen - eral long -term debt proceeds and operating transfers in are classified I as 'other financing sources' rather than ar revenues. Increases in the 1 net total assets of a proprietary fund type other than expense refunds, I capital contributions, residual equity transfers. Operating transfers, 1 as in governmental fund types, are classified separately from revenues. SPECIAL REVENUE FUND - A fund used to account for the proceeds of spe- i cific revenue sources (other than expendable trust or major capital I 1 projects) that are legally restricted to expenditure for specified purposes. I TAX RATE - The level at which taxes are levied. For example, a property tax rate may be proposed to be $.575 per $100 of assessed value. TAX LEVY - The total dollar amount of tax that optimally should be col - 1 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. I 1 1 1 t 1 i 1 3 1 1 1 p 1 i 5} 1 i 196 1 t PI ...- - N. ii I a 1 i i . ----. i I ` 1 ` 1 ,..___, „___, ,..___, ,.___., „._._, „____, „____, ,..___, ,_____, ,___, ii I a I • i a 1 al i II a , . I .., 1 0 w 0 I i I I 6 a 0 �� I I , I , 9 1 , 9 1 I I ,9 , ,: �a e I z gm I= No ow =II IND MN MI MN MINI IIIIIII 111111 MO MIN MN MN IMP MN INN 1 II i SCHEDULE II II i CLASS TITLES AND PAY RANGES 1 II CLASS TITLE PAY RANGE A. Mayor's Department II 1 Borough Mayor Contract Resource Management Officer 20.5 II Economic Development Director 19.5 Staff Assistant/Personnel Director 20.5 II B. Administrative Support Services Admin. Asst./Sec. III 12.5 II Secretary III 9.5-10.5 Secretary II 8.0 Secretary I 7.0 Switchboard Operator/Receptionist 7.0 II C. Assessing Department Assessor 23.0 II Appraiser 19.5 Assessment Clerk II 11.0 II Assessment Clerk I 9.5 D. Clerk's Office II , Borough Clerk 22.5 Deputy Borough Clerk 12.5 Records Coordinator 11.0 1 II E. Community Development Department 1 Community Development Director 24.0 Associate Planner/LRP 20.5 II I Associate Planner/Enforcement 20.5 Assistant Planner 15.5 II 1 Building Official 20.0 Draftsman/Technician 14.0 F. Data Processing Department II Data Processing Manager 23.0 Programmer/Analyst 20.5 II Programmer 18.5 Operations Supervisor 17.5 Computer Operator II 13.0 II Computer Operator I 10.5 1 I 1 i 180 i II 1