1978-11 Levying Taxes on All Taxable Real and Personal Property - FY1979 Budgetri 1 7 7 g
KODIAK ISLAND BOROUGH
ORDINANCE NUMBER 78 -11 -0
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH, KODIAK ALASKA, LEVYING TAXES ON
'U. TAXABLE REAL AND PERSONAL PROPERTY 'WITHIN THE BOROUGH FOR THE EXPENSES AND
A1ABILITIES OF THE BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE FIRST DAY OF
JULY, 1978, AND ENDING ON THE THIRTIETH DAY OF JUNE, 1979.
BE IT ORDAINED BY THE BOROUGH ASSEMBLY OF THE KODIAK ISLAND BOROUGH AS
FOLLOWS:
Section 1: The following sums of money, or as much thereof as may be
aut orizerd by law, as may be needed or deemed necessary to defray all
expenses and liabilities of the Borough, be and the same is hereby appro-
priated 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, 1979.
A. From the .General Corporate Taxes and Revenues:
Revenues:
Account 130. Surplus.
Account 131. Taxes.
.01 Appropriated Surplus KIB 575,000
.02 Appropriated Surplus KIBSD ( 75,000)
Subtotal
.01 General Property
. 02 Penalty & Interest
.03 Payment in Lieu of Taxes
. 04 General Property (Prior)
. 05 In Lieu of Taxes - Federal
Subtotal
Account 132. State Refund Taxes and Licenses.
. 01 Alaska Business License
.03 Fisheries Tax (Raw)
.04 Forestry
. 05 Contract Services (Election)
Subtotal
Account 133. State Shared Revenue.
.01 Hospital
.02 Land Use Planning
.03 Health Facilities
.04 Health Services
Subtotal
1,250,000
10,000
3,000
10,000
300,000
10,000
200,000
6,000
2,000
75,000
15,800
51,000
15.800
Account 134. Building and Land.
. 01 Building & Trailer Permit 10,000
.02 Subdivision Fees 1,600
.03 Lease Rent 15,000
. 06 Federal Revenue Sharing 70,000
.07 Electric Co -op 5,000
.08 Miscellaneous Reimbursement 14,400
. 09 Interest - General Fund Investment 75,000
.10 Contribution from Sale of Land 24,000
Subtotal
5500,000
$1,573,000
$218,000
$157,600
$215,000
! r ? 7 1 1
Account 135. Non - Operating Revenues.
.01 School district D.S.F. Cont.
.02 Debt Service Interest
Subtotal
Account 136. Federal /State Grant.
.02 TCD Interest
.03 Day Care Assistance
Subtotal
CIP - Service - Enterprise (Net)
251,547
10,000
3,500
60,000
CIP 10,000
Fire District # I 243
Service District # I -0-
Karluk Village Fire District -0-
Bells Flats /Russian Creek (R.S.D.) -0-
Federal Revenue Entitlement 1,250
Land Sales Enterprise 80,000
Building Enterprise -0-
Subtotal $ 91,498
Total Revenues $3,080,145
EXPENDITURES.
Account 140. Legislative.
.01 Mayor Travel & Per Diem 4,000
.02 Mayor Compensation 600
.03 Assembly Travel & Per Diem 8,000
.04 Assembly Compensation 4,200
Subtotal
Account 141. Legal Department.
.01 Attorney Fees 75,000
.02 Court Costs 500
.03 Litigation Allowance 15,000
Subtotal
Account 142. Capital and CIP Expenses
.01 Furniture & Fixtures
.02 Machinery & Equipment
.12 CIP Schools
Subtotal
4,000
4,000
50,000
Account 143. Manager's Department.
.01 Borough Manager 45,600
.02 Administrative Assistant 15,708
.05 Extra help /overtime 500
.06 Taxes - ESC 700
.07 Taxes - FICA 2,119
.08 Group Insurance 1,392
.09 Retirement 6,595
.10 Professional Development 2,500
.11 Publication & Dues -0-
.12 Office Supplies 2,500
.13 Telephone & Telegraph 1,000
.14 Repairs & Maintenance 2,500
.15 Rental Office Equipment 32,000
.16 Travel & Per Diem 1,500
.17 Auto Allowance 500
.18 Auto Insurance -0-
.19 Auto R & M 250
.20 Post Audit 33,200
.21 Professional Services 2,500
.22 Boards & Committees 500
.23 Termination Reserve -0-
.24 General Government Expenses 3,000
Subtotal
$ 261,54
$ 63,500
$ 16,800
$ 90,500
$ 58,000
$ 154,564
r
1
Account 144. Clerk- Treasurer's Department.
.01 Clerk- Treasurer 27,552
.02 Bookkeeper 17,332
.03 Secretary III 14,976
.04 Cashier 13,900
.05 Extra help /overtime 500
.06 Taxes - ESC 1,500
.07 Taxes - FICA 3,781
.08 Group Insurance 2,784
.09 Retirement 7,729
.10 Professional Development 3,000
.11 Publication Dues 5,000
. 12 Office Supplies 4,000
.13 Telephone & Telegraph 1,000
.14 Repairs & Maintenance -0-
.15 Advertising /Hearings 4,200
.16 Travel & Per Diem 1,500
.17 Auto Allowance 900
. 18 Auto Insurance -0-
.19 Postage 4,500
.20 Election, Regular & Special 7,000
.21 Professional Services 2,500
.22 Election, State 2,400
. 23 Termination Reserve -0-
.24 Insurance & Bonding 4,500
Subtotal
Account 145. Contingencies.
.01 Contingencies
.03 COLA Reserve
.04 Termination Reserve
Subtotal
15,000
23,000
7,200
Account 146. Assessing Department.
.01 Appraiser /Assessor 27,554
.02 Assistant Assessor 19,095
. 03 Assessing Clerk 14,976
.04 Secretary I 13,187
.05 Extra help /overtime -0-
.06 Taxes - ESC 1,400
.07 Taxes - FICA 3,976
.08 Group Insurance 1,111
.09 Retirement 8,255
. 10 Professional Development 2,500
. 11 Publication & Dues 375
. 12 Office Supplies 735
.13 Telephone & Telegraph 1,000
.14 Repair & Maintenance 200
.15 Advertising 400
.16 Travel & Per Diem 2,000
.17 Auto Allowance 2,304
.19 Postage -0-
.20 Printing Materials & Forms 1,500
.21 Professional Services 550
.22 Insurance & Bonding 100
.23 Termination Reserve -0-
Subtotal
Account 147. Planning & Community Development
Department.
.01 Planning Director 30,494
.02 Econ. Dev. Planner 27,161
. 03 Building Official 26,069
.04 Secretary III 15,100
. 05 Extra help /overtime -0-
.06 Taxes - ESC 1,400
.07 Taxes - FICA 4,126
PAGE THREE ORDINANCE NO. 78 -11 -0
.08 Group Insurance 2,784
.09 Retirement 10,356
.10 Professional Development 2,500
.11 Publication & Dues -0-
.12 Office Supplies 4,000
.13 Telephone & Telegraph 1,000
.14 R & M -0
.15 Advertising /Public Hearing 3,000
.16 Travel & Per Diem 5,000
.17 Auto Allowance 3,240
.19 Postage -0
.20 Printing Materials & Forms -0-
.21 Professional Services 5,000
.22 Maps 15,898
.23 Termination Reserve -0-
.24 Report & Publication
.25 P & Z Commission Meetings Expenses 1,500
.26 Joint Forum /OCS /OEDP
Subtotal $166,128:
2 7 1
Account 148. Engineering.
.01 Engineer 28,634
.04 Secretary III 7,130
.05 Extra help /overtime -0-
.06 Taxes - ESC 700
.07 Taxes - FICA 1,934
.08 Group Insurance 1,392
.09 Retirement 4,495
.10 Professional Development 1,500
.11 Publication & Dues -0-
.12 Office Supplies 2,000
.13 Telephone & Telegraph 1,000
.14 R & M -0
.15 Advertising 500
.16 Travel & Per Diem 3,000
.17 Auto Allowance 1,080
.19 Postage -O
.20 Printing Materials & Forms -0-
.21 Professional Services 1,500
.22 Maps -0-
.23 Termination Reserve -0-
Subtotal
Account 149. Health and Sanitation.
.01 Hospital Sinking Fund 15,000
.02 Interest on Hospital Bonds 14,650
.03 Reserve on Hospital Operation 40,000
.04 Hospital Insurance 1,000
.05 Sanitation Expense ,000
.06 Health Center Support 1 1
6
.07 Support Senior Citizen 7,500
.08 Day Care Program 60,000
1,500
.09 Health Resources Board 1,000
.10 Support Half Way House (Local) 3,000
.11 Support Half Way House (State) 23,000
.12 Support DeTox Center (Local) 18,000
.13 Support DeTox Center (State) 5,000
.14 Council /Alcoholism 300
.15 Handling Charges, -Bond Agent 12,000
.16 MHC, Health Support (Local) -0-
.17 MHC, Health Support (State) -0-
.18 Extended Care 10,000
.19 R & M Hospital 0,000
.20 R & M Equipment
Subtotal
PAGE FOUR ORDINANCE PLUMBER 78 -11 -0
$54,365
$277
2 7 1
Account 1000. School Support
1060.00 KIB Appropriation
1070.00 Debt Service
1080.00 Library
1085.00 Community College
1090.00 School Insurance
1099.00 School w /capital
Subtotal
Total Expenditures
Net Surplus (Deficit)
3, CIP - Services - Enterprise Funds.
A Federal Revenue Entitlement..
1. Revenues,
730.01 Federal Revenue Sharing
730.02 Anti - Recession
730.03 Interest Income
Subtotal
900,000
440,242
15,000
25,000
60,000
400,000
75,000
25,000
1,250
2. Expenditures.
840.01 Contribution to General Fund 100,000
840.02 Contribution to CIP -0-
840.03 Contribution to Capital Project -0-
840.04 Contribution to G & A -0-
Subtotal $100,000
Net Surplus $ 1,250
8. Capital Improvement Program.
1. Revenues.
750.01 HUD Discretionary Funds 100,000
750.02 Bill Burton 50,000
750.03 State Grant Bond 65,000
750.04 Local Services Road & Trails 178,000
750.05 State Parks 9,800
750.06 Old Harbor High School 1,200,000
750.07 Port Lions High School 1,320,000
750.08 General Fund Contribution 50,000
750.09 Land Sales Fund Contribution 236,000
750.10 Other (include interest income) 10,000
Subtotal
$1,840,242
$2,931,221
$ 148,924
$101,250
$3,213,300
2. Expenditures.
850.01 KIB Building & School Ground -0-
850.02 Electrical System -
(Akhiok/Karluk) 100,000
850.03 Extended Care Unit - Hospital 115,000
850.04 Local Service Road & Trails 178,000
850.06 Old Harbor High School 1,228,000
850.07 Port Lions High School 1,348,000
850.10 Parks & Recreation Facilities 9,800
850.11 School Facilities 180,000
850.12 Contingencies 50,000
Subtotal $3,208,000
Net Surplus $ 10,000
PAGE FIVE ORDINANCE NUMBER 78 -11 -0
G.
D.
1 2, 7 .-
Fire District No. I
i
1. Revenues.
751.01 General Taxation 53,500
751.02 State Shared Revenue 12,300
Subtotal
2. Expenditures.
851.01 Contracted Services
851.02 Rental Fire Hydrants
Subtotal
Service District No. I.
1. Revenues.
•752.01 General Taxation -0-
752.02 State Shared Revenues 9,000
752.03 Federal - EPA 85,000
2. Expenditures.
852.01 Contracted Services
852.02 Engineering
2. Expenditures.
854.01 Contracted Services
Net Surplus
Land Sales Fund.
1. Revenues.
755.01 States
755.02 KIB
755.03 Interest Income
755.04 Appropriated Reserve
PAGE SIX ORDINANCE NUMBER 78 -11 -0
53,852
11,700
Net Surplus 243
Subtotal $94,000
9,000
85,000
$65,800
$65,552
Subtotal $94,000
Net Surplus -0-
'E. Karluk Village Fire District.
1. Revenues.
753.01 Revenue Sharing - State 700
753.02 In Kind Contribution (Storing Equip) 50
753.03 Appropriation Reserve 500
Subtotal
2. Expenditures.
853.01 Equipment Maintenance & Repairs 1,000
853.02 Training, Travel & Per Diem 200
853.03 Inspection, Storage & Equipment 50
Subtotal
Net Total
Bells Flats /Russian Creek Road.
1. Revenues.
754.01 General Taxation 25,000
754.02 State Shared Revenue 13,500
38,500
10,000
100,000
38,000
380,000
$1,250
$1,250
-0-
Subtotal $38,500
-0-
Subtotal $528,000
1
I •
� rt I
p Ex end
itures.
n 7 1
855.02 Land Management
855.03 Property Appraisal
855.04 Contribution to C.I.P.
855.05 Contribution to G. Fund
855.10 Contingencies
Enterprise Fund.
Suildin
Net Surplus
1, Revenues.
756.01 Rent from City & KIBSJ
756.02 Rent from other tenants
756.03 Contribution from G. Fund
2. Exoen ditures.
356.02 Insurance
356.03 Repairs & Maintenance
856.04 Janitorial Services
856.06 Utilities
856.07 Snow Removal
856.10 Contingencies
SEVEN 'ORDINANCE NUMBER 78 -11 -0
Subtotal $ 448,000
Subtotal $ 76,700
Subtotal
Net Surplus
37,000
150,000
236,000
24,000
1,000
40,000
18,960
17,740
6,200
4,500
25,000
34,000
4,000
3,000
$ 00,000
76,700
$ -0-
Section 2. Tax Levy:
A. A tax for the above sums of money, or as much thereof as may be author -
ized by law, in the form of a 1111 Levy amounting to 7.00 Mills on all tax-
able property within the Kodiak Island Borough to defray a l expenses and
liabilities of the Borough, except Fire District Services and Road District
Services, be and the same is hereby levied for the purposes as specified agains
all taxable property in the Borough for the Calendar Year 1978, to be used for
rh eOperating Budget of the Kodiak Island Borough for the Fiscal Year commenc-
" on the 1st day of July, 1978, and ending on the 30th day of June, 1979.
B. A tax for the amount specified for Fire District Services, or as much
'hereof as may be authorized by law, in the form of a Mill Levy amounting to
2 Mills on all taxable property within the Borough Fire District No. I
aries, to defray the expenses and liabilities of said District, is hereby
thYjed for the purposes of the Fire District against all taxable property in
as
the Fire District No. 1 for the Calendar Year 1978, to be used for the purposes
s pecified in the Budget for the Fiscal Year of the Kodiak Island Borough
COA
°^ ^cing on the 1st day
1079. of July, 1978, and ending on the 30th day of
nit
specified for Road
as may Services in in c the f
^ hof a Mill Levy amounting to 7.20 Mills on all taxable property within
•
e�� 717
`he gorough's Road District Bells Flats /Russian Creek Boundaries, to defray
exPe°ss of the said Road
all taxable property i
District, he Road
fh District
'or.Po Flats /Russian Creek for the Calendar Year 1978, to be used for the
jells as specified in the Budget for the Fiscal Year of the Kodiak Island
oses
? urP ° h commencing on the 1st day of July, 1978, and ending on the 30th day
ro 1979.
ATTEST:
oroug./ lerk /Treasurer , Acting
:IRST READING, APPROVAL DATE: June 17, 1978
SECOND READING, PUBLIC HEARING, PASSAGE DATE: June 28, 1978
EFFECTIVE DATE: June 30, 1978
241E. EIGHT ORDINANCE NUMBER 78 -11 -0
KODIAK ISLAND BOROUGH