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
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.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
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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
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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
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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
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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
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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
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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
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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