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1973-17 Levying Taxes for 73-74 BudgetKODIAK ISLAND BOROUGH ORDINANCE NUMBER 73 -17 -0 AN ORDINANCE OF THE KODIAK ISLAND BOROUGH, KODIAK, ALASKA, 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, 1973, AND ENDING ON THE THIRTIETH DAY OF JUNE, 1974, AND AN ORDINANCE APPROPRIATING FUNDS FOR THE EXPENSES AND LIABILITIES OF THE KODIAK ISLAND BOROUGH SCHOOL DISTRICT AND THE KODIAK ALEUTIAN MENTAL HEALTH CENTER FOR THE FISCAL YEAR COMMENCING ON THE FIRST DAY OF JULY, 1973, AND ENDING ON THE THIRTIETH DAY OF JUNE, 1974. BE IT ORDAINED BY THE BOROUGH ASSEMBLY OF THE KODIAK ISLAND BOROUGH AS FOLLOWS: Section 1: The following sums of money, or as much t ereo 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 corporate purposes and objects of said Borough hereinafter specified for the fiscal year commencing on the 1st day of July, 1973, and ending on the 30th day of June, 1974. A. From the General Corporate Taxes and Revenues: Borough Assembly - Account 140 .01 Assembly Travel 2,000.00 .02 Assembly Salary & Compensation 3,000.00 Total 5,000.00 Legal Department - Account 141 -' .01 Borough Attorney Fees 9,000.00 .02 Court Costs 500.00 .03 Litigation Allowance 2,000.00 .04 Additional Attorney Fees 5,000.00 Total 16,500.00 Capital Expenditures - Account 142 .01 Furniture & Fixtures 1,500.00 .02 Office Machines 2,000.00 Total 3,500.00 General Government - Account 143 .01 Chairman Salary 600.00 .02 Clerk /Treasurer 13,200.00 .03 Secretary 7,596.00 .04 Bookkeeper 8,546.00 .05 Clerk- Typist 4,220.00 .06 Extra Help /Overtime 2,000.00 .07 Chairman /Manager Expense 750.00 .08 Professional Development Training 350.00 .10 Employer Taxes ESC 2,000.00 .11 Employer Taxes FICA 4,500.00 J .12 Insurance & Bonding 2,200.00 .13 Group Insurance 1,800.00 .16 Publications (League Dues) 2,500.00 .17 Publications & Hearings 1,500.00 .18 Postage 2,000.00 .19 Maps & Books 900.00 .20 Office Supplies 3,623.00 .21 Office Rental 8,250.00 .22 Utilities 250.00 .23 Telephone & Telegraph 1 500.00 .24 Repair & Maintenance of Machines 1,500.00 i n 1 1! 1 2? 7,1 Narrative Account 140.02 - $50.00 per meeting is established for Assemblyman salary, this would not effect the members presently in office= any new members taking office will receive the salary and be carried on the Borough's Workmen Com. Policy. (The $50.00 per meeting is on a one meeting per month basis) Account 143.05 - Since this position works part of the time in the Assessing Department giving assistance a portion of the salary is listed under Acct. 145.05 Account 143.16 - An allowance of $200 has been established for participation with the City of Kodiak in support of a Municipal Finance Officers Association Conference to be held in Kodiak in April of May 1974. s Account 143.18 - All postage for all departments included Account 143.20 - Includes general office supplies as well as rental on the copy machine and copy machine supplies Account 143.27 - Vehicle Operation allows for $25.00 for the Clerk's reimbursement for use of private vehicle Account 145.17 - Vehicle Allowance of $50.00 per month allowed for Assessor and Director, Property Management for use of private vehicle. Page ONE -A, ORDINANCE NO. 73 -17 -0 I '1 -) ^ 1 1 7? 7 r. .25 Equipment Rental 200.00 .26 Transportation 750.00 .27 Vehicle Operation & Maintenance 300.00 .28 Post Audit 6,900.00 .29 Elections (Regular & Special) 3,500.00 .30 Contracted Services 4,500.00 .11 TOTAL 750.00 Contingencies - Account 144 TOTAL 7,137.00 Property Assessment & Management - Account 145 .01 Director 16,200.00 .02 Clerk 7,913.00 .03 Appraiser /Assessor 14,400.00 .04 Professional Development 350.00 .05 Marine Surveyor /Clerical 2,400.00 .08 Contracted Services 7,000.00 .11 Advertisement 750.00 .12 Printed Matter & Forms 2,500.00 .13 Subscriptions & Books 300.00 .14 Misc. Office Supplies & Equipment 1,200.00 .15 Repair & Maintenance Machines 200.00 .16 Transportation & Travel 800.00 .17 Rental - Vehicle & Aircraft 2,000.00 .18 Telephone & Telegraph 220.00 TOTAL Planning & Zoning - Account 146 .01 Engineer 2,500.00 .02 Planning - Building Inspector 10,675.00 .03 Overhead 300.00 .04 Contracted Services 8,000.00 .11 Commission Meetings 200.00 .12 Advertising 600.00 .15 Snow Removal 2,000.00 .16 Local Service Roads 132,000.00 .17 Planning Grant (City) 13,000.00 TOTAL School Support - Account 147 .01 Local Support 310,000.00 .04 Handling Charges 400.00 TOTAL Page TWO, ORDINANCE NO. 73 -17 -0 85,935'.00 7,137.00 56,233.00 169,275.00 310,400.00 i ) "I ') ? 1 7 ; Account 146.02 - $3,892 of Building Inspector Salary comes from Federal Shared Revenue Account 146.17 - This constitutes receipt of HUD Planning Grant applied for by the City of Kodiak, will be transferred to the City for use in the upgrading of the planning for Near Island (Dog Bay - boat harbor) Account 148 .01 - Hospital Bond Sinking Fund - State Revenue Sharing and $7,565.00 from Federal Shared Revenue which constitutes local support .04 - Insurance $3,800 from Federal Shared Revenue .07 - $1,500 Local for Senior Citizens Program and 1,000 from Federal Shared Revenue, Health Center .13 - Federal Revenue Sharing planned for Initial Programming and Construction for the Extended Care Unit for the Hospital $12,530.00 Page TWO -A, ORDINANCE NO. 73 -1 -7 -0 1 11 1 1 1 2 - ' 7 Health & Sanitation - Account 148 .01 Hospital Bond Sinking Fund 15,000.00 .02 Interest on Hospital Bonds 14,675.00 .04 Hospital Insurance 7,000.00 .05 Hospital Expenses 300.00 .07 Support of Health Center 2,500.00 •09 Comprehensive Health Board 300.00 .10 — Support Half -Way House Local 2,400.00 .10a Half -Way House, State Revenue 9,600.00 .11 Handling Charges 200.00 .12 Health Support, Local 2,800.00 .12a Health Support, State Revenue 3,200.00 .13 Reserve for Health Planning 12,530.00 TOTAL TOTAL ESTIMATED EXPENDITURES i ESTIMATED REVENUES Taxes - Account 131 .01 General Property Tax 351,360.00 •02 Penalty & Interest 4,500.00 .03 Payment in Lieu of Taxes 300.00 .04 Prior Years, Gen. Property 18,748.00 TOTAL State Refund of Taxes & Licenses - Account 132 .01 Alaska Business Licenses 10,000.00 •02 Amusement & Games 200.00 .03 Fisheries Tax 55,000.00 .04 Forestry 3,000.00 TOTAL , State Revenue Sharing - Account 133 .01 Hospital •02 Land Use Planning .03 Health Facilities TOTAL Building -& Lands - Account 134 .01 Building & Trailer Permits .02 Subdivision Fees .03 Rent From Leased Land .06 Local Service Roads TOTAL Page THREE, ORDINANCE NO. 73 -17 -0 20,000.00 10,900.00 16,200.00 2,500.00 500.00 7,000.00 132,000.00 70,505.00 724,485.00 374,908.00 68,200.00 47,100.00 142,000.00 I �1 ?_ 7 7 NARRATIVE ON REVENUES State Refund of Taxes & Licenses - Account 132 - listed as received from the Department of Administration. State Revenue Sharing - Account 133 - Department of Administration has indicated that we should anticipate receipt of 801 of authorized allowance. Building & Lands - Account 134 - .06 Local Service Roads is a through account - the program is administered by the Borough for the State - Funds are expended by the Borough and reimbursement received from the State Department of Highways Account 137 - Reimbursement of Costs - Account for receipt of money for copy work and typing done for any outside firms or individuals. Account 138 - Constitutes interest gained from TCD designated for these accounts. (Bonds for the School Construction have been placed in TCDs and the Hospital Sinking Fund, debt service, is also in a TCD) Account 139 - Federal Revenue Sharing - $17,967 was received during 1972/73 and Trust Fund establ'ished. This amount has been used in Health & Sanitation, Account 148 and a portion under Account 146.02 Building inspector enforcement of building codes) The remainder $10,820 has been designated as initial studies and construction for the Extended Care Unit (a report so indicating has been mailed to the Department of the Treasury - there will be a subsequent report to be filed indicating the actual manner in this amount was spent.) Page THREE -A, ORDINANCE N0. 73 -17 -0 1 l 1 a 7 Electric Co-op Fund - Account 135 135 Co -op Fund 5,000.00 TOTAL Interest From TCDs - Account 136 136 Interest 8,500.00 5,000.00 Planning Grant - Account 140 .01 HUD Planning Grant 13 000.00 TOTAL , 13,000.00 TOTAL ESTIMATED REVENUES $724,485.00 FIRE SERVICE DISTRICT Revenue 430 Appropriated Surplus 12,000.00 431 General Taxation 11,376.00 432 Revenue Sharing, State 6,624.00 TOTAL 30,000.00 Estimated Expenditures 414 Contracted Services, City Kodiak 30,000.00 TOTAL 30,000.00 Page FOUR, ORDINANCE NO. 73 -17 -0 TOTAL 81500.00 Misc. Reimbursement of Cost - Account 137' 137 Reimbursement 2,000.00 TOTAL 2,000.00 Capital Projects & Debt Service Contributions Account 138 .01 Contributions, Capital Projects 15,740.00 .02 Contributions, Debt Service 19,250.00 TOTAL 34,990.00 Federal Revenue Sharing - Account 139 .01 Unexpended Revenue FY 72/73 23,377.00 Anticipated Revenue FY 72/73 5,410.00 TOTAL 28,787.00 Planning Grant - Account 140 .01 HUD Planning Grant 13 000.00 TOTAL , 13,000.00 TOTAL ESTIMATED REVENUES $724,485.00 FIRE SERVICE DISTRICT Revenue 430 Appropriated Surplus 12,000.00 431 General Taxation 11,376.00 432 Revenue Sharing, State 6,624.00 TOTAL 30,000.00 Estimated Expenditures 414 Contracted Services, City Kodiak 30,000.00 TOTAL 30,000.00 Page FOUR, ORDINANCE NO. 73 -17 -0 1 a l ? 1 n Fire Service District Contract with the City of Kodiak for fire protection in the Fire Service District #1. has increased to $30,000 for this fiscal year, increase of approximately 438. Revenue from the State has been anticipated at the recommended rate of 808 of the authorized allowance for total of $6,624.00. An amount of $12,000 has been authorized from the surplus in this Fire District Fund. General Taxation supplies the remaining $11,376.00. Page FOUR -A, ORDINANCE NO. 73 -17 -0 ) l "? " 1 ? - I i Sect_ ioon 2. Tax Levy: A. A tax for the above sums of money, or as much thereof as may be authorized by law, in the form of a Mill Levy amounting to 4.88 Mills on all taxable property within the Borough, to defray all expenses and liabilities of the Borough, except Fire District Services, be and the same is hereby levied for the purposes as specified against all taxable property in the Borough for the Calendar year 1973, to be used for the Operating Budget of the Kodiak Island Borough for the Fiscal Year commencing on the 1st day of July, 1973, and ending on the 30th day of June, 1974. B. A tax for the amount specified for Fire District Services, or so much thereof as may be authorized by law, in the form a Mill Levy amount to 1.37 Mills on all taxable property within the Borough Fire District boundaries, to defray the expenses and liabilities of said Fire District, is hereby levied for the purposes of the Fire District,against all taxable property in the Borough Fire District for the Calendar Year 1973, to be used for the purposes as specified in the Budget for the Fiscal Year of the Kodiak Island Borough commencing on the 1st day of July, 1973, and ending on the 30th day of June, 1974. Section 3. The following sums of money are hereby adopted oNe—operation of the Kodiak Aleutian Mental Health Center, for the Grant Year 1973/74, commencing March 1, 1973, and ending February 28th, 1974. Expenditures Account No. 104 Office Furniture & Fixtures 500.00 105 Office Equipment 500.00 TOTAL CAPITAL EXPENDITURES 401 Advertising 100.00 402 Audit & Accounting 200.00 403 Employer Tax, ESC 2,000.00 405 Employer Taxes, FICA 5,000.00 406 Equipment Rental 600.00 408 Group Insurance 1,300.00 410 Insurance & Bonding 200.00 410.1 Workmen's Compensation Insurance 500.00 412 Legal Fees -0- 413 Medical Supplies & Emergency Patient Expenses 300.00 416 Office Rental 8,400.00 417 Office Supplies 1,200.00 419 Postage 350.00 420 Printed Matter & Forms 400.00 421 Professional Development & Training 300.00 422 Publications & Dues 700.00 424 Repair & Maintenance of Equipment 150.00 426 Community Education & Information Exp 200.00 427 Staff Travel & Per Diem 7,500.00 Page FIVE, ORDINANCE NO. 73 -17 -0 1,000.00 427.1 Travel - Domestic 1,400.00 District for the fiscal year commencing 428 Patient Emergency Travel 500.00 A. Summary of Revenues 429 Telephone & Telegraph 3,300.00 Appropriated Surplus 432 Center Program Expense 1,000.00 Tuition From Patrons 436 Interest Expense - 0 - Boat "FISH' 438 Special Consultant 1,000.00 441 Misc. Expense 100.00 TOTAL OPERATING EXPENSE 36,700.00 400.1 Psychologist Director 25,200.00 400.2 Psychiatrist 3,000.00 400.3 Psychologist 1,000.00 400.4 Social Worker 10,000.00 400.5 Psychiatric Social Worker 18,500.00 400.6 Mental Health Aide 9,450.00 400.7 Mental Health Aide 9,450.00 400.8 Administrative Assistant 15,750.00 400.9 Secretary 8,820.00 400.10 Typist, Part -Time 3,900.00 400.11 Psychiatric Social Worker 1,000.00 400.12 Village Aide 1,200.00 400.16 Overtime 2,000.00 440.17 Reolcation Expense 3,000.00 400.18 Interview Expense 1,200.00 TOTAL PAYROLL EXPENSE 113,470.00 TOTAL EXPENDITURES $151,170.00 Revenues 301 Federal Grant 41,874.00 302 State Grant 69,459.00 303 Local Share 6,000.00 308 Patient Fees 5,000.00 308 CHAMPUS & Insurance 1,500.00 308.1 Agency Contracts 27,337.00 TOTAL REVENUES $151,170.00 Section 4. The following sums of money are hereby adopted for the operation of the Kodiak Island Borough School District for the fiscal year commencing July 1, 1973, and ending June 30th, 1974. A. Summary of Revenues Local Sources Appropriated Surplus 53,098.00 Borough Appropriation 310,000.00 Tuition From Patrons 5,473.00 Mobile Home Title III - 0 - Boat "FISH' 13,500.00 Sale Drivers' Ed. Car 3,000.00 385,071.00 Page SIX, ORDINANCE NO. 73 -17 -0 ) R it , 1 n 1 -. 1 State Sources Foundation Program Tuition Transportation Mini 874 Tobacco Tax Debt Service Federal Sources JOM General P. L. 874 3,156,320.00 149,330.00 76,250.00 21,000.00 65,427.00 34,114.00 TOTAL $3,729,577.0( 0 - 0 Total Revenues General $4,114,648.01 Restricted Surplus for Capital Project -- Main School Renovation ................... 100,000.0, Grand Total $4,214,648.0 B. Summary of Expenditures Administration - Account 100 110 Salaries .71 Superintendent 28,600.00 .72 Secretarial & Clerical 15,252.00 110.81 Business Administration Salaries 50,304.00 94,156.0( Contracted Services - Account 120 .1 Legal Fees 2,000.00 2,000.0( Other Expenses = Account 130 School Board 130.11 Dues & Subscription & Incidental 3,480.00 .12 Travel & Per Diem 3,469.00 .16 Printing & Publishing 400.00 .17 Other Expenses 1,000.00 Total School Board 8,349.0+ Superintendent 130.71 Professional Literature 600.00 .72 Travel & Per Diem 3,200.00 .76 Printing & Publishing 630.00 Total Superintendent 4,430.0, Page SEVEN, ORDINANCE NO. 73 -17 -0 Business Administration 130.82 Travel & Per Diem 600.00 .86 Printing & Publishing 4,000.00 .87 Other 3,872.00 8,472.00 136.3 Equipment Rental 970.00 970.00 TOTAL ADMINISTRATION $1181377.00 Instruction - Account 200 210 Salaries 133,788.00 211 Principals 138,600.00 138,600.00 212 Consultant- Supervisors 57„952.00 57,952.00 213.1 Regular Classroom 1,763.289.00 32,020.00 .2 Exceptional Children 316,749.00 .3 Substitute Teachers 34,335.00 .4 Extra - Curricular 17,013.00 Total Teachers Salaries 2,131,386.00 Other•Instructional Staff - Account 214 .1 Librarians and Media Director 50,355.00 .2 Guidance 56,056.00 106,411.00 215 a 216 i 220 230.1 230.2 230.3 230.4 Secretarial - Clerical Teacher- Aides Textbooks Library Books Periodicals Audio Visual Other Library 240 Teaching Supplies 250 Other Instructional Expenses .1 Supplies & Office Items .2 Travel & Per Diem .21 Out of District .22 Intra District 250.3 Misc. Instructional Costs TOTAL INSTRUCTION 48,035.00 133,788.00 181,823.00 23 390.00 23,390.00 1,908.00 10,000.00 3,739.00 32,020.00 77,398.00 77,398.00 2,888.00 4,100.00 4,489.00 8,589.00 40.210.00 2,8.0.0,667.00 2,888.00 Attendance - Account 300 310 Salaries 17,586.00 320.1 Supplies 1,780.00 320.2 Travel 350.00 Page EIGHT, ORDINANCE NO. 73 -17 -0 19,716.00 Health Services,- Account 400 Contributions to Retirement 410 Salaries 17,908.00 420 Other Health Services 1,525.00 830 Rental of Buildings 19,433.00 500 Pupil Transportation 84,675.00 Operation of Plant - Account 600 277,570.00 610 Salaries 146,628.00 620 Contracted Services 2,400.00 630 Heat for Buildings 83,654.00 640 Utilities Except Heat 71,007.00 650 Supplies 27,357.00 Total Operation of Plant 331,046.00 Maintenance of Plant - Account 700 710.1 Salaries 89,412.00 710.2 Other Laborers, hourly 8,000.00 720 Contracted Services 20,599.00 730 Replacement of Equipment 21,015.00 740 Repair 25,800.00 Total Maintenance of Plant 164,826.00 Fixed Charges - Account 800 810 Contributions to Retirement 184,639.00 820 Insurance 90,431.00 830 Rental of Buildings 2,500.00 Total Fixed Charges 277,570.00 900 Food Service Deficit 15,000.00 1000 Student Activities 23,982.00 1100 Community Services 155,253.00 1200 Capital Outlay Equipment 16,541.00 16,541.00 1300 Debt Service 87,562.00 87,562.00 Total Budget Expenditures $4,114,648.00 100,000.00 Restricted Surplus 100,000.00 Grand Total $4,214,648.00 Page NINE, ORDINANCE NO. 73 -17 -0 Section 5. This Ordinance shall be in full force and effect from and after its passage and approval as required by law. PASSED AND APPROVED THIS 29th of June, 1973. RODIAK ISLAND BOROUGH BY: Borougn Ctairman BY rest ng (/4 cer ATTEST: Acting Boroug Clerk/Treasurer FIRST READING AND APPROVAL DATE: June 22, 1973 SECOND READING, PUBLIC HEARING AND PASSAGE DATE: June 29, 1973 Page TEN, ORDINANCE NO. 73 -17.0