1991-08 FY1992 BudgetA. General Fund (100)
Revenue
Taxes
Real Property
State Mandated Exemptions
Personal Property
Non ad valorem taxes
Payment in lieu of tax
Severance Tax
Kodiak Island Borough, Alaska
KODIAK ISLAND BOROUGH
ORDINANCE NO. 91 -08
n
Introduced By:
Drafted by:
Introduced:
Amended:
Public Hearing:
Adopted:
AN ORDINANCE LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL
PROPERTY WITHIN THE BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE
BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE FIRST DAY OF
JULY 1991 AND ENDING ON THE THIRTIETH DAY OF JUNE 1992
BE IT ORDAINED BY THE KODIAK ISLAND BOROUGH ASSEMBLY THAT:
Section 1. This ordinance is not of general application and shall not be codified.
Section 2. The following sums of money, or as much thereof as may be authorized by
law, as may be needed or deemed necessary to defray all expenses and
liabilities of the Borough, be and the same is hereby appropriated for
municipal purposes and objects of the Kodiak Island Borough and other
taxing entities hereinafter specified for the fiscal year commencing on the
1st day of July 1991 and ending on the 30th day of June 1992.
Section 3. Adoption of this ordinance recognizes that funds are appropriated at
department and /or project level. Composition of these figures are as
delineated in the full detail budget document. The full document is available
to all elected and appointed officials for their use. Copies may be reviewed
by interested citizens at the Borough Building during normal working hours
and also at the A. Holmes Johnson, Chiniak and village public libraries
during their normal operating hours.
34.2%
(1.0)
6.1
2.7
6.2
7.0
Mayor Selby
Finance Officer
05/16/91
05/16/91
06/06//91
06/06/91
$2,429,950
(68,750)
431,570
190,300
441,500
495,250
Ordinance No. 91 -08
Page 1 of 8
Other 0.5 35,000
Licenses and Permits 0.6 42,900
Intergovernmental 36.9 2,625,400
Investment Earnings 5.1 360,000
Operating Transfers & Other 1.$ 125.890
Total General Fund Revenues 100.00% $7,110,010
Expenditures ELE
Legislative 1.6 116,300
Personnel Services 16,800
Fringe Benefits 1,500
Lobbyist 48,000
Support Services 50,000
Mayor 2 2.3 162,840
Personnel Services 99,010
Fringe Benefits 38,550
Support Services 25,280
Clerk 3 3.1 220,460
Personnel Services 121,070
Fringe Benefits 42,630
Support Services 56,760
Legal Services 1.4 101,100
Cost of Litigation 80,000
Support Services 21,100
Finance 5 4.4 316,080
Personnel Services 204,500
Fringe Benefits 69,960
Support Services 38,700
Allocated to Projects —0—
Capital Outlay 3,000
Data Processing 4.5 3.4 240,300
Personnel Services 202,520
Fringe Benefits 64,780
Support Services 73,000
Capital Outlay 35,000
Allocated To Projects (135,000)
Kodiak Island Borough, Alaska Ordinance No. 91 -08
Page 2 of 8
Assessing 4 3.4 240,450
Personnel Services 158,440
Fringe Benefits 58,310
Professional Services 4,000
Support Services 19,700
Facilities /Engineering 3 2.3 165,360
Personnel Services 145,000
Fringe Benefits 53,210
Professional Services 25,000
Support Services 22,150
Allocated to Projects (80,000)
Community Development 6 5.4 381,920
Personnel Services 258,230
Fringe Benefits 99,680
Professional Services 10,000
Support Services 32,170
Allocated to Projects (15,000)
Building Inspections .8 60,000
Support Services 60,000
Resource Manager 1 1.1 81,670
Personnel Services 53,650
Fringe Benefits 24,080
Support Services 3,940
Switchboard/Word Processing 2 1.2 86,200
Personnel Services 47,520
Fringe Benefits 18,680
Support Services 20,000
Economic Development .7 47,000
Contributions 15,000
Professional Services 10,000
Operating Transfers 22,000
General Administration 5.0 354,920
Fringe Benefits 16,000
Audit Expense 114,000
Support Services 224,920
Kodiak Island Borough, Alaska Ordinance No. 91 -08
Page 3 of 8
Emergency Preparedness .5 32,000
Support Services 7,000
Capital Outlay 25,000
Education Support
Audit Expense
Capital Outlay
37,500
3,600,000
51.2 3,637,500
Health & Sanitation 9.3 661,210
Contracted Services 80,450
Contributions 378,300
Operating Transfers 202,460
Culture and Recreation 2.8 195,700
Contributions 195,700
Transfers & Contribution 0.1 9,000
Other Operating Transfers 9,000
Total General Fund Expenditures $7,110,010
B. Trust and Agency Funds
1. Hospital Liability Trust (700)
Revenues 20,000 $ 20.000
Expenditures 20,000 $ 20 000
C. Debt Service Funds
1. School Construction Bonds (300)
Revenues 3,720,000 $3.720 000
Expenditures 3,720,000 $3.720.000
2. Debt Service - Other (310)
Revenues 15,000 $ 15.000
Expenditures 15,000 $ 15.000
Kodiak Island Borough, Alaska Ordinance No. 91 -08
Page 4 of 8
D. Capital Project Funds
1. Borough Projects, Various (410)
Revenues
Expenditures
E. Enterprise Funds
1. Water Fund (510)
Revenue
Expenditures
2. Sewer Fund (520)
Revenue
Expenditures
3. Sanitary Landfill (530)
Revenue
Expenditures
4. Utility Improvements (550)
Revenues
Expenditures
3,723,991 $3.723.991
3,723,991 $3.723,991
2. School Bonds Various (420)
Revenues 1,044,860 $1 044,860
Expenditures 1,044,860 $1.044,860
3. State Capital Grants (430)
Revenues 4,894,611 $4 894 611
Expenditures 4,894,611 $4.894.611
4. Building Major Maintenance (440)
Revenues 100,000 $100 000
Expenditures 100,000 $100.000
404,000 $ 404 000
404,000 $ 404.000
374,400 $ 374.400
374,400 $ 374.400
1,599,783 $1.617.783
1,599,783 $1.617.783
Kodiak Island Borough, Alaska Ordinance No. 91 -08
Page 5 of 8
F. Special Funds
1. Mental Health Center (200)
Revenue
Expenditures
2. Day Care Activity (205)
Revenues
Expenditures
3. Land Sales Fund (210)
Revenues
Expenditures
4. Buildings and Grounds Fund (220)
Revenue
Expenditures
5. Coastal Management (230)
Revenue
Expenditure
6. Community & Regional Affairs (232)
Revenue
Expenditure
7. Womens Bay Road Service District (240)
Revenue 101,150
1,827,420
1,827,420
207,000
207,000
683,490
683,490
775,075
775,075
$1.827 470
$1.827.470
$ 207.000
$ 207.000
$ 683 490
$ 683.490
$ 775.075
$ 775.075
20,000 $ 20.000
20,000 $ 20 000
7,000 $ 7 000
7,000 $ 7 000
$ 101.150
Expenditure 101,150 $ 101 150
8. Road Service Dist #1 (242)
Revenue 138,600 $ 138 600
Expenditures 138,600 $ 138 600
Kodiak Island Borough, Alaska Ordinance No. 91 -08
Page 6 of 8
9. Monashka Bay Road Dist (244)
Revenue 22,400 $ 22.400
Expenditures 22,400 $ 22 400
10. Bayview Road Service Dist (246)
Revenue 4,000 $ 4.000
Expenditures 4,000 $ 4.000
11. Fire Protection Area #1 (250)
Revenue 388,590 $ 388.590
Expenditures 388,590 $ 388,590
12. Womens Bay Fire Dist. (252)
Revenue 46,800 $ 46 800
Expenditures 46,800 $ 46 800
13. Woodland Acres St Light Dist (260)
Revenue 7,380 $ 7,380
Expenditures 7,380 $ 7.380
14. Oil Spill Disaster Fund (270)
Revenue 200,000 $ 200 000
Expenditures 200,000 S 200 000
15. Exxon Claims Settlement Fund (274)
Revenue 200,000 $ 200 000
Expenditures 200,000 $ 200 000
TOTAL ALL FUNDS $27,653,560
Section 4. Tax Levy,. A tax for the amount specified in the form of a Mill Levy is
hereby levied for the calendar year 1991, to be used for the purposes as
specified in the Budget for the Fiscal Year (1992) of the Kodiak Island
Borough commencing on the 1st day of July 1991 and ending on the 30th
day of June 1992 to defray expenses and liabilities of said entity as
enumerated in the applicable budgets.
Kodiak Island Borough, Alaska Ordinance No. 91 -08
Page 7 of 8
ATTEST:
Borough Clerk
The millage by taxing entity are as follows:
A. City of Kodiak
B. Kodiak Island Borough
1. School District
2. Debt Service
3. All Other
5.960
0.000
5.690
Borough and State Credit (6.155) mills
Net Kodiak Island Borough 5.50 mills
C. Womens Bay Road Sery Dist 2.50 mills
D. Womens Bay Fire Dist 1.25 mills
E. Bayview Road Service Area 1.00 mill
F. Fire Protection Area #1 1.25 mills
G. Monashka Bay Road Sery Dist 2.00 mills
H. Road Service District #1 1.75 mills
I. Woodland Acres St Light Dist .75 mill
Section 5. Kodiak Island Borough staff is hereby authorized 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 funds.
PASSED AND APPROVED THIS 6th DAY OF JUNE, 1991.
Kodiak Island Borough, Alaska
KODIAK ISLAND BOROUGH
Bor gh Mayor
2.00 mills
11.650 mills
r
Ordinance No. 91 -08
Page 8 of 8