1992-10 FY92 BudgetA. General Fund (100)
Revenue
Taxes
Real Property
State Mandated Exempti
VpVlll 11J
Personal Property
Non ad valorem taxes
Payment in lieu of tax
Severance Tax
KODIAK ISLAND BOROUGH
ORDINANCE NO. 92 -10
Introduced By:
Drafted by:
Introduced:
Public Hearing:
Amended:
Adopted:
36.1 %
(1.6)
7.1
2.6
5.9
8.8
Mayor Selby
Finance Officer
05/21/92
06/04/92
06/04/92
06/04/92
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 1992 AND ENDING ON THE THIRTIETH DAY OF JUNE 1993
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 1992 and ending on the 30th day of June 1993.
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.
$2,586,000
(116,750)
507,000
189,300
423,000
630,000
Kodiak Island Borough, Alaska Ordinance No. 92 -10
Page 1 of 8
Penalties & Interest on Tax 0.6 44,780
Licenses and Permits 0.9 62,290
Intergovernmental 35.6 2,546,400
Investment Earnings 3.4 240,000
Operating Transfers & Other .6 43.250
Total General Fund Revenues 100.00% $7,155,270
Expenditures FTE
Legislative 1.8 129,800
Personnel Services 16,800
Fringe Benefits 500
Lobbyist 50,000
Support Services 62,500
Mayor 2 2.4 169,870
Personnel Services 102,500
Fringe Benefits 33,070
Support Services 34,300
Clerk 3 3.2 230,280
Personnel Services 124,270
Fringe Benefits 37,110
Support Services 68,900
Legal Services
Cost of Litigation 100,000
Support Services 22,300
1.7 122,300
Finance 7 5.3 376,265
Personnel Services 268,170
Fringe Benefits 78,430
Support Services 51,700
Allocated to Projects (23,535)
Capital Outlay 1,500
Data Processing 5 3.9 278,425
Personnel Services 242,350
Fringe Benefits 67,080
Professional Services 10,000
Support Services 76,395
Capital Outlay 32,600
Allocated To Projects (150,000)
Kodiak Island Borough, Alaska Ordinance No. 92 -10
Page 2 of 8
Assessing 4 3.6 254,620
Personnel Services 169,410
Fringe Benefits 54,910
Professional Services 2,500
Support Services 27,800
Facilities /Engineering 3 2.5 180,650
Personnel Services 160,270
Fringe Benefits 50,980
Professional Services 15,000
Support Services 32,400
Capital Outlay 2,000
Allocated to Projects (80,000)
Community Development 6 5.5 396,060
Personnel Services 272,760
Fringe Benefits 92,800
Professional Services 5,000
Support Services 45,500
Allocated to Projects (20,000)
Building Inspections
Support Services 70,000
1.0 70,000
Economic Development .4 45,000
Professional Services 12,000
Contributions 18,000
General Administration
Personal Services 27,100
Capiital Outlay 20,000
Fringe Benefits 28,960
Audit Expense 114,000
Support Services 104,450
Emergency Preparedness .5 39,200
Support Services 8,200
Capital Outlay 31,000
i
Educaton Support
Education JUpparz
Data Processing 150,000
Audit Expense 26,000
Contributions 124,700
Operating Transfers 3,400,000
4.1 294,510
51.8 3,700,700
Kodiak Island Borough, Alaska Ordinance No. 92 -10
Page 3 of 8
Health & Sanitation
Contracted Services 135,450
Contributions 257,400
Operating Transfers 375,740
Culture and Recreation
Contributions 70,000
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
10.8 768,590
1.0 70,000
Transfers & Contribution 0.4 29,000
Other Operating Transfers 29,000
Total General Fund Expenditures $7,155,270
B. Special Revenue Funds
1. Mental Health Center (200)
Revenue $1,633,630
Expenditures $1,633,630
$ 218,163
$ 218,163
$1,278,810
$1,278,810
$ 603,620
$ 603,620
$ 42,200
$ 42,200
$ 7,000
Kodiak Island Borough, Alaska Ordinance No. 92 -10
Page 4 of 8
Expenditure
7. Womens Bay Road Service District (240)
Revenue
Expenditure
8. Road Service Dist #1 (242)
Revenue
Expenditures
9. Monashka Bay Road Dist (244)
Revenue
Expenditures
10. Bayview Road Service Dist (246)
Revenue
Expenditures
11. Fire Protection Area #1 (250)
Revenue $ 288,020
Expenditures $ 288,020
12. Womens Bay Fire Dist. (252)
Revenue $ 46,800
Expenditures $ 46,800
13. Woodland Acres St Light Dist (260)
Revenue $ 7,380
Expenditures $ 7,380
TOTAL ALL FUNDS $27,653,560
C. Debt Service Funds
1. School Construction Bonds (300)
Revenues $3,018,200
Expenditures $3,018,200
$ 7,000
$ 101,150
$ 101,150
$ 154,600
$ 154,600
$ 24,800
$ 24,800
$ 4,000
$ 4, 000
Kodiak Island Borough, Alaska Ordinance No. 92 -10
Page 5 of 8
2. Debt Service - Other (310)
Revenues $ 9,000
Expenditures $ 9.000
D. Capital Project Funds
1. Borough Projects, Various (410)
Revenues $9,293,269
Expenditures $9,293,269
2. School Bonds Various (420)
Revenues $ 534,860
Expenditures $ 534,860
3. State Capital Grants (430)
Revenues $7,485,210
Expenditures $7,485,210
4. Building Major Maintenance (440)
Revenues $1,075,000
Expenditures $1,075,000
E. Enterprise Funds
1. Water Fund (510)
Revenue $ 333,100
Expenditures $ 333,100
2. Sewer Fund (520)
Revenue $ 374,400
Expenditures $ 374,400
3. Sanitary Landfill (530)
Revenue
Expenditures
$1,493,105
$1,493,105
Kodiak Island Borough, Alaska Ordinance No. 92 -10
Page 6 of 8
4. Utility Improvements (550)
Revenues $ -0-
Expenditures $ -0-
Section 4. Tax Levy. A tax for the amount specified in the form of a mill levy is
hereby levied for the calendar year 1992, to be used for the purposes as
specified in the Budget for the Fiscal Year (1993) of the Kodiak Island
Borough commencing on the 1st day of July 1992 and ending on the
30th day of June 1993 to defray expenses and liabilities of said entity
as enumerated in the applicable budgets.
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
6.578
0.000
6.139
2.00 mills
12.717 mills
Borough and State Credit (7.217) 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.
Kodiak Island Borough, Alaska Ordinance No. 92 -10
Page 7 of 8
ATTEST:
Borough Clerk
PASSED AND APPROVED THIS 4th DAY OF JUNE, 1992.
KODIAK ISLAND BOROUGH
Kodiak Island Borough, Alaska Ordinance No. 92 -10
Page 8 of 8