1986-21 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 July 1, 1986 and Ending June 30, 1987KODIAK ISLAND BOROUGH
ORDINANCE NO. 86 -21 -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 1986 AND ENDING ON THE THIRTIETH DAY OF JUNE 1987,
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 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 appro-
priated 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 1986, and ending on the 30th day of June 1987.
Section 2. 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 officiais for their use. Copies may be
reviewed by interested citizens at the Borough Building during normal working
hours and also at the public library during their normal hours.
A. General Fund (010)
Revenue
Taxes 41.29% $2,120,150
Licenses and Permits .65 33,250
Intergovernmental Revenues 44.17 2,267,990
Investment Earnings and Other 6.78 348,220
Transfers from Other Funds 1.02 52,300
Use of Fund Balance 6.09 313,000
100.00%
Total General Fund Revenues $ 5,134,910
Expenditures
Legislative .90% $ 46,350
Legal 2.54 130,500
C & RA Liasion .19 9,780
Manager/Mayor 2.50 128,240
Clerk 2.93 150,230
Finance 4.06 208,470
Assessing 3.80 195,100
Community Development 4.36 224,070
Engineering 2.62 134,510
Data Processing 5.54 284,220
Economic Development 1.36 69,700
Resource Manager 1.02 52,300
Facilities Coordinator .97 49,620
Health & Sanitation 11.85 608,300
Education Support 3.01 154,500
'Building Inspections 1.77 90,830
Civil Defense .68 35,000
General Administration 5.87 301,170
Transfers to Other Funds 44.05 2,262,020
100.00%
Total General Fund Expenditures $ 5,134,910
B. Trust and Agency Funds
1. Federal Revenue Sharing (030)
Revenues 154,000 $ 154,000
Expenditures 154,000 $ 154,000
2. Day Care Activity (033)
Revenues 200,000 $ 200,000
Expenditures 200,000 $ 200,000
3. Land Sales Fund (040)
Revenues 2,527,000 $ 2,527,000
Expenditures 2,527,000 $ 2,527,000
C. Debt Service Funds
1. Hospital Bond (037)
Revenues 317,500 $ 317,500
Expenditures 317,500 $ 317,500
2. School Construction Bonds (038)
Revenues 7,500,000 $ 7,500,000
Expenditures ',500,000 $ 7,500,000
D. Capital Project Funds
1. Roads & Trails (042)
Revenue 20,000 $ 20,000
Expenditures 20,000 $ 20,000
2. Borough Projects, Various (044)
Revenues 99,850 $ 99,850
Expenditures 99,850 $ 99,850
3. School Bonds Various (045)
Revenues 44,000 $ 44,000
Expenditures 44,000 $ 44,000
4. State Capital Grants (047)
Revenues 1,292,000 $1,292,000
Expenditures 1,292,000 $1,292,000
Utility Improvements (055)
Revenues 1,310,000 $1,310,000
Expenditures 1,310,000 $1,310,000
E. Enterprise Funds
1. Water Fund (051)
Revenues 176,570 $ 176,570
Expenditures 176,570 $ 176,570
2. Sewer Fund (052)
Revenues 161,680 $ 161,680
Expenditures 161,680 $ 161,680
Ordinance No. 86 -21 -0
Page 21
F. Internal Service Fund
1. Buildings and Grounds Fund (057)
Revenues
Expenditures 553,800 $ 553,800
G. Special Revenue Funds
1. Mental Health Center (032)
Revenues 1,131,580 S 1,131,580
Expenditures 1,131,580 $ 1,131,580
2. Women's Bay Road SVC Dist. (070)
Revenues 86,000 $ 86,000
Expenditures 86,000 $ 86,000
3. Road Service District No. One (080)
Revenues 49,920
$ 49,920
Expenditures
Expenditures
Expenditures
6. Fire District Bells Flats (092)
Revenues
Expenditures
553,800 S 553,800
49,920 $ 49,920
4. Road Service District Monashka Bay (081)
Revenues 37,810
S 37,810
37,810 $ 37,810
5. Fire Protection Area One (091)
Revenues 154,000 $ 154,000
154,000 $ 154,000
29,600 $ 29,600
29,600 $ 29,600
Section 3. Tax Levy. A tax for the amount specified in the forri of
a Mill Levy is hereby levied for the Calendar year 1986, 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 1986, and ending on the 30th day of
June 1987 to defray expenses and liabilities of said entity as enumerated in
the applicable budgets. The millages by taxing entity are as follows:
A. City of Kodiak Two (2.00) mills
B. Kodiak Island Borough twelve (12.017) mills
1. School District 3.82
2. Debt Service 1.880
3. All Other 6.155
C. Women's Bay Road SVC District one -half (0.5) mill
D. Women's Bay Fire District one -half (0.5) mill
Ordinance No. 86 -21 -0 Page 3
E. Fire Protection. Area No. One
F. Road Service District - Monashka Bay
G. Road Service District No. One
BE IT FURTHER RESOLVED, that 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 5 day of June , 1986 by the
Kodiak Island Borough Assembly.
ATTEST:
B Cam._ (. 'LLB. 1 C h�l
BlorOugh Clerk)
Passage Date: June 5, 1986
1 Effective Date: July 1, 1986
Recommended by: Borough Mayor
Drafted by: Finance Director
KODIAK ISLAND BOROUGH
First Reading, Approval Date: May 1, 1986
Second Reading, Public Hearing, Approval Date: June 5, 1986
one and a half (1.5) mills
two (2.0) mills
one - quarter (0.25) mill
Ordinance No. 86 -21 -0 Page 4