FY2006-01A FY2006 Budget AmendmentKODIAK ISLAND BOROUGH
ORDINANCE NO. FY2006 -01A
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY
AMENDING ORDINANCE NO. FY2006 -01 FISCAL YEAR 2006 BUDGET BY
MOVING FUNDS BETWEEN VARIOUS GENERAL FUND DEPARTMENTS, AMENDING
BUDGET TO ACTUAL EXPENDITURES FOR PROPERTY INSURANCE ON SCHOOL
BUILDINGS AND BUDGETING FOR SEVERAL GRANTS
WHEREAS, instead of giving the Kodiak Island Borough direct funding for PERS of
$113,000, the State reduced our PERS contribution rate by 5 %; and
WHEREAS, raw fish tax is $102,000 over budget and raw fish tax offshore is $1,780 over
budget; and
WHEREAS, an additional new car (SUV) is needed to perform onsite assessments, inspection
of zoning violations, and other tasks; and
WHEREAS, the Assembly wishes to appropriate $12,000 more to the Kodiak Community
College; and
WHEREAS, the Assembly wishes to appropriate $100,000 more to the Kodiak Island
Borough School District; and
WHEREAS, the Assembly wishes to transfer $6,450 to the landfill to help the Salvation
Army, Baptist mission and St. Mary's thrift shops with their refuse bills; and
WHEREAS, $28,000 is needed for a replacement boiler, including installation and asbestos
removal, in the Mental Health Center building; and
WHEREAS, the Coastal Management grant for FY2006 is $6,458 more than budgeted; and
WHEREAS, the Kodiak Island Borough was awarded and accepted a special project grant
from the State of Alaska for $7,500; and
WHEREAS, the Women's Bay Fire Dept received a grant for $248,900 with a required local
match of $13,100 for a total amount of $262,000 to purchase a new tanker truck; and
WHEREAS, property insurance is $38,000 less than budgeted; and
WHEREAS, interest earnings in Fund 420 are already $231,244 more than budgeted and
continue to accrue; and
WHEREAS, the Borough was awarded and accepted, a grant for $1,500,000 for an ADF &G
building design; and
WHEREAS, the Borough was awarded and accepted, a $41,724 Pre- disaster Mitigation
Grant; and
WHEREAS, the Anton Larsen Bay Boat Ramp project is currently $35,407 over budget and is
not yet finished; and
Kodiak Island Borough, Alaska Ordinance No. FY2006 -01A
Page 1 of 9
Introduced by: Borough Manager
Introduced:
y: Borough
oan Manager
Hearing: Public 12/15/2005
WHEREAS, $130,000 is needed to complete the work required under the conditions of the
CIAP (Coastal Impact) grant; and
WHEREAS, $130,000 is needed to complete the work required under the conditions of the
SHSGP grant; and
WHEREAS, the specialty Clinic roof repair /replacement is finished but was overspent by
539,712; and
WHEREAS, funds are available in the Hospital access and parking project to cover this
shortfall.
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THAT:
Section 1: The FY2006 budget will be amended per the attached schedule.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FIFTEENTH DAY OF DECEMBER 2005
KODIAK ISLAND BOROUGH
ATTEST:
Nielsen, . ' r C, c orough Clerk
Kodiak Island Borough, Alaska Ordinance No. FY2006 -01A
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Fund 100 General Fund
Revenues:
Property Tax 8,782,290 8,781,151 1,139 100% 8.782,290
Boat & Mots Vehicle Tax 188,000 47,275 140,725 25% 188,000
Payment in lieu of Taxes 760,000 16,30 743,695 2% 760,000
Severance Taxes 965,030 302,007 663,023 31% 965,030
Penalties & Int on tax 150,000 47,852 102,148 32% 150,000
Licenses and Permits 104,500 38,079 66,421 36% 104,500
Federal Shared Revenue 400,075 400,075 0% 400,075
Temporary Fiscal Relief 113,000 113,000 0% (113,000)
Raw Fish Tax 700,000 802,312 (102,312) 115% 102,300. 802,300
Raw Fah Tax - Offshore 1,783 (1,783) ODIUM 1,780 1,780
Other State Revenue 26,000 26,000 0% 26,000
Fines 1,000 100 900 10% 1,000
Interest Earnings 230,000 82,401 147,599 36% 1 70,100 ( 300,000
Miscellaneous 56,200 18,657 37,543 33% 56,200
Use of Rmd Balance 606,323 606,323 0% 1 82,370 1 688,693
Sale of Fixed Assets - SDIV4O!
Transfer In
Total 13,082,418 10,137,922 2,944,496 77%
Expenditure:
Borough Assembly
Borough Manager
Borough Clerk
Borough Attorney
Finance Department
Management information Services
Assessing Department
Engineering/ Facilities Dept
Community Development
Building Official
Economic Development
General Administration
Emergency was
School District Support
Health and Sanitation
Cuhnre and Recreation
Transfers Out
Total
Fund 205 Child Care Assistance Program
Revenue
Expenditures
Fund 210 Land Sales
Revenue
Expenditures
Adopted As of Difference Budget - Bemired
Budget 10/31/05 % Auguamrsss Budget
143,450 13,225,868
160,230 39,966 120,264 25% 160,230
237,150 89,943 147,207 38% - 237,150
359,570 102,047 257,523 28% 359,570
153,200 12,285 140,915 8% 153,200
664,770 185,508 479,262 28% 664,770
429,213 143,437 285,776 33% 429,213
385,820 111,632 274,188 29% 385,820
111 ,980 35,449 76,531 32% 111 ,980
528,270 154,285 373 ,985 29% 528,270
132,230 38,109 94,121 29% 132,230
78,000 21,500 56,500 28% 78,000
310,970 101,733 209,237 33% 25,000 335,970
38,800 3,307 35,493 9% 38,800
9,057,560 3,423,153 5,634,407 38% 1 100,000 1 9,157,560
284,320 252,884 31,436 89% 0 284,320
150,335 143,223 7,112 95% 12,000 162,335
- 0% I 0,458 1 6.450
13,082,418 4,858,461 8,223 ,957 37% 143,450 13,225,868
83,090 20,045 63,045 24% 83,090
83,090 25,394 57,696 31% 83,090
52,000 83,780 (31,780) 161% 52,000
52,000 19,060 32,940 37% 52,000
Kodiak Island Borough, Alaska Ordinance No. FY2006 -01A
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Adopted As of Difference Budget Revised
Budget 10/31/05 % Adjustments Budget
Fund 220 Buildings and Grounds
Revenues
Revenues 408,000 140,082 267,918 34% 28,000 436,000
Transfers in 250,000 250,000 - 100% (38,000) 212,000
Taal Revenues 658,000 390,082 267,918 (10,000) 648,000
Expenditures
Borough Building 282,530 80,065 202,465 28% 282,530
MHC Apartments 11,970 3,727 8,243 28,000 39,970
School Buildings 341,000 180,730 160,270 53% (38,000) 303,000
Parks 22,500 2,280 20,220 10% 22,500
Total Expenditures 658,000 266,802 391,198 41% (10,000) 648,000
Fund 230 Coastal Management
Revenues 25,650 25,650 0% 13,958 39,608
Expenditures
CMG Regular 25,650 2,268 23,382 9% 6,458 32,108
Special Project - #DIV/0! 7,500 7,500
Total Expenditures 25,650 2,268 23,382 9% 13,958 39,608
Fund 234 L E P C.
Revenues
LEPC 5,879 (5,879) #DIV/0!
E.O.P. Grant -
Revenues 5,879 (5,879)
Expenditures
Expenditures-LEPC - 1,923 (1,923) #DIVAO!
Expenditures -FEMA grant
Total Expenditures 1,923 (1,923) #DIV/0!
Fund 240 Womens Bay Road Service
Revenues 113,900 118,478 (4,578) 104% 113,900
Expenditures 113,900 31,665 82,235 28% 113,900
2,269
Fund 242 Service District Na 1
Revenues 204,350 165,985 38,365 81% 204,350
Expenditures 204,350 28,269 176,081 14% 204,350
Fund 243 Service Area Na 2
Revenues
Expenditures
35 (35) 0%
0%
Fund 244 Monaska Bay Road District
Revenues 43,015 28,779 14,236 67% 43,015
Expenditures 43,015 243 42,772 1% 43,015
Fund 246 Bay View Road Service Area
Revenues 4,800 5,615 (815) 117% 4,800
Expenditures 4,800 489 4,311 10% 4,800
Fund 250 Fire Protection Area Na 1
Revenues 421,250 355,933 65,317 84% 421,250
Expenditures 421,250 77,918 343,332 18% 421,250
Fund 252 Womens Bay Fire Department
Revenues 89,200 83,325 5,875 93% 262,000 351,200
Expenditures 89,200 25,369 63,831 28% 262,000 351,200
Kodiak Island Borough, Alaska Ordinance No. FY2006 -01A
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t
Adopted As of Difference Budget Revised
Budget 10/31/05 % Adjustments Budget
Fund 254 KIB Airport Fire District
Revenues 15,490 15,905 (415) 103% 15,490
Expenditures 15,490 16,493 (1,003) 106% 15,490
Fund 260 Woodland Acres Street Lights
Revenues 5,000 150 4,850 3%
Expenditures 5,000 1,385 3,615 28%
Fund 261 Trinity Islands Lighting Dist,
Revenues 3,600 3,892 (292) 108%
Expenditures 3,600 450 3,150 13%
Fund 262 Mission Lake Tide Gate
Revenues 2,460 2,456 4 100%
Expenditures 2,460 171 2,289 7%
Fund 263 Trinity Islands Paving Dist.
Revenues 22,140 30,300 (8,160)
Expenditures 22,140 38 22,102
Fund 275 Kodiak Arts Council
Revenues 56,910 20,794 36,116 37%
Expenditures 56,910 19,753 37,157 35%
Kodiak Island Borough, Alaska Ordinance No. FY2006 -01A
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5,000
5,000
3,600
3,600
2,460
2,460
22,140
22,140
56,910
56,910
Fund 276 Facilities Fund
Revenues 1,680,000 196,364 1,483,636 12% 1,680,000
Expenditures/Transfers Out:
Building Insurance 250,000 250,000 100% (38,000) 212,000
Debt Service 680,000 680,000 - 100% 680,000
Capital Projects Fund 410 114,000 114,000 114,000
Capital Projects Rind 430 200,000 200,000 190,000 390,000
Capital Projects Fond 490 -
Contengencies - Available 206,300 206,300 (152,000) 54,300
Contengencies - inflation proofing 229,700 0% 229,700
Total Expenditures 1,680,000 1,244,000 206,300 74% 1,680,000
Fund 277 Tourism Development
Revenues 45,000 17,311 27,689 38% 45,000
Expenditures 45,000 11,250 33,750 25% 45,000
Fund 290 Fern Fuller Trust
Revemres 75,000 75,000 - 75,000
Expenditures 75,000 68,627 6,373 75,000
Fund 300 Debt Service
Revenues
State Debt Reimbursemmt 1,885,040 114,655 1,770,385 6% 1,885,040
Interest Earnings 9,280 6,225 3,055 67% 9,280
Transfers in - #DIV/0! -
General Fwd - Education 697,450 697,450 - 100% 697,450
General Rmd - Health - #DIV/0! -
Facilities Fund 680,000 680,000 - 10096 680,000
Hospital Fund 320,230 320,230 - 100% 320,230
Use of fund balance - - - #DIV/0! -
Total Revenues 3,592,000 1,818,560 1,773,440 3,592,000
Adopted As of Difference Budget Revised
Budget 10/31/05 % Adjustments Budget
Expenditures
Expenditures-School Debt 2,835,010 759,317 2,075,693 27% 2,835,010
Expenditures - Hospital Debt 750,230 113,651 636,579 15% 750,230
Expenditures -Kaduk Loans 6,760 6,760 0% 6,760
Expenditures -Other Debt - -
Total Expenditures 3,592,000 872,968 2,719,032 24% 3,592,000
Capital Projects
Fund 410 - Borough Capital Projects:
Revenues:
Innurst Earnings 209,080 115,185 93,895 55% 209,080
Contributions for BMX track 13,920 13,920 13,920
Survey Fiber Optic Pass Through Grant 2,473,694 2,473,694 2,473,694
Miscellaneous - - 0% -
Total Revenues 2,696,694 115,185 2,581,509 2,696,694
Operating Transfers In: ..
Bayside Fire Department 400 ,000 400,000 0% 400,000
Facilities Fund 622,384 622,384 0% 622,384
Total Operating Transfers In 1,022,384 1,022,384 0% 1,022,384
Total Revenues 3,719,078 115,185 3,603,893 3% 3,719,078
Projects:
85 Village Metals Removal 150,000 121,257 81% 150,000
114 State Airport Improvements 11,000 60 1% 11,000
130 East Elementary Doorways 4,200 - 0% 4,200
146 BMX Bike Trail 68,920 49,278 72% 68,920
173 Bayside classroom equipment 75,000 48,199 64% 75,000
174 Bayside Storage Addition & Engine Bay 400,000 3,020 1% 400,000
182 State Fair & Rodeo Water Project 25,000 25,000 100% 25,000
00102 Bayside Underground Electrical 22,000 - 0% 22,000
03105 Northstar School road/parking lot design 50,000 22,795 46% 50,000
03106 PHS emergency generator 50,000 0% 50,000
03108 Borough Building additional parking 50,000 0% 50,000
03109 Borough Building air handling penthouse 10,000 0% 10,000
03110 Borough Building emergency generator 20,000 2,353 12% 20,000
03111 Borough Building security doors 8,000 0% 8,000
03120 WB Comm Plan Revision 33,380 22,380 67% 33,380
05001 Survey Fiber Optic Pass Through Grant 2,473,694 2,403,507 2,473,694
05006115 Pool Filter 60,000 49,698 10,302 83% 60,000
Transfer to Fund 430 - -
Other Projects 207,884 0% 207,884
Total Borough Projects 3,719,078 2,747,547 10,302 74% 3,719,078
Kodiak Island Borough, Alaska Ordinance No. FY2006 -01A
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Adopted As of Difference Budget Revised
Budget 10/31/05 % Adjustments Budget
Fund 420 -GO Bond Projects:
Revenues:
Interest Earnings 200,000 431,244 (231,244) 300,000 500,000
Proceeds from bond 2004A Bond Issue 9,302,760 9,302,760 (0) 9,302,760
Proceeds from bond 2004B Bond Issue 11,050,000 11,052,760 2,760) 11,050,000
20,552,760 20,786,765 (234,005) 300,000 20,852,760
r. t s:
05009 Kodiak Middle School concrete repair 237,918 - 237,918 237,918
04102 Larsen Bay School floor repair 339,883 358 339,525 339,883
05010 Kodiak 1Bgh School asbestos & floor covering 304,704 304,704 304,704
05011 District -wide floor covering replacement 728,708 728,708 728,708
05002 Evacuation Center earthquake evaluation 500,000 500,000 500,000
05012 Kodiak High School heating and ventilation 250,000 250,000
250,000
05016 East school heating and ventilation 520,000 520,000 520,000
05013 Kodiak 1Bgh School insulastion and windows 596,020 596,020 596,020
05014 Kodiak High School and Middle School roof n 523,504 523,504 523,504
04101 Old Harbor Gym/Voc Ed renovation 2,251,315 430 2,250,885 2,251,315
04103 Ouzvdde Gym renovation 1,858,255 647 1,857,608 1,858,255
05017 Learning Center renovation 1,182,336 1,182,336 1,182,336
new
05018 High School Pool Reclaimation 650,000 650,000 650,000
03119 New Swimming Pool 6,210,000 65,720 6,144,280 6,210,000
05015 High School Voc ed/classroomreclaimaton 4,190,000 4,190,000 4,190,000
Contingencies 210,117 210,117 300,000 510,117
20,552,760 67,155 20,485,605 300,000 20,852,760
Kodiak Island Borough, Alaska Ordinance No. FY2006 -01A
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Adopted As of Difference Budget Revised
Budget 10/31/05 % Adjustments Budget
Fund 430 -State Capital Grant Projects:
Revenues:
KM Waste Management Implementation 1,741,400 976,048 765,352 56% 1,741,400
Anton Larsen Bay Boat Ramp 560,000 560,000 - 100% 560,000
School Repair 252,574 252,574 0% 252,574
Tide Gate 20,000 20,000 0% 20,000
Chiniak Grant 20,000 20,000 0% 20,000
SHSGP Grant 138,151 138,151 0% 68,151
ADF &G, fish research 200,000 200,000 0% 200,000
Coastal Impact Program CLAP Grant 189,985 189,985 0% 189,985
Kodiak Cadastral Grant 40,000 0% 40,000
AK Coastal Management 46,000 46,000 0% 46,000
HS Pool Filter 60,000 60,000 0% 60,000
Homeland Security 17,733 17,733 0% 17,733
ADF & G Building Design 0% 1,500,000 1,500,000
2005 Pre Disaster Mitigation Grant 0% 41,724 41,724
Transfer from fund 100 - 0% -
Transfer from fund 276 - 0% 190,000 190,000
Transfer from fund 410 0% -
Total Revenues 3,285,843 1,536,048 1,709,795 47% 1,731,724 4,947,567
Projects:
164 MB Waste Management Implementation 1,741,400 936,714 804,686 54% 1,741,400
177 Anton thrsen Bay Boat Ramp 560,000 595,407 (35,407) 106% 60,000 620,000
00100 High School Repair FY00 126,770 91,466 35,304 72% 126,770
00104 Tide Gate 20,000 21,075 (1,075) 105% 20,000
02107 ADF &G Research Study 200,000 114,296 85,704 57% 200,000
03114 Coastal Impact Program 189,985 75,307 114,678 40% 130,000 319,985
03116 School Repair 125,804 139,562 (13,758) 111% 125,804
03118 Chiniak Multi-use Grant 20,000 8,685 11,315 43% 20,000
04106 SHSGP Grant 138,151 52,851 85,300 38% 138,151
05003 Kodiak Cadastral Grant 40,000 53,751 (13,751) 134% 40,000
05005 AK Coastal Management 46,000 47,733 (1,733) 104% 46,000
06002 Homeland Security 17,733 17,733 0% 17,733
ADF & G Building Design - 0% 1,500,000 1,500,000
2005 PreDisaster Mitigation Gram - 0% 41,724 41,724
Total Expenditures 3,225,843 2,136,847 1,088,996 66% 1,731,724 4,957,567
Fund 490 Enterprise Funds Capital Projects
Landfill Closeout/Leachate Treatment 3,000,000 2,151,193 848,807 72% 3,000,000
Hospital 740,000 350,000 390,000 47% 740,000
Providence 125,000 125,000
From Facilities Fund 125,000 125,000 125,000
Total Revenues 3,740,000 2,626,193 1,238,807 70% - 3,990,000
165 Landfill Closeout/Leachate Treatment 3,000,000 2,336,043 663,957 78% 3,000,000
03112 Hospital access and parking, Phase I & 11 700,000 22,989 677,011 3% (39,712) 660,288
03113 Specialty Clinie roof repair/replacement 40 ,000 79,712 (39,712) 199% 39,712 79,712
CHC architural Engineering 250,000 250,000
Total Expenditures 3,740,000 2,336,043 1,403,957 62% 3,990,000
Kodiak Island Borough, Alaska Ordinance No. FY2006 -01A
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Adopted As of Difference Budget Reamed
Budget 10/31/05 % Adjus :g ents Budget
Fund 530 Solid Waste Collection/Disposal
Revenues
Waste Coflect'ion 2,378,060 971,339 1,406,721 41% 2,378,060
Waste Disposal 1,124,000 421,080 702,920 37% 1,124,000
Total Revenues 3,502,060 1,392,419 2,109,641 3,502,060
Expenditures
Waste Collection 1,415,000 395,031 1,019,969 28% 1,415,000
Waste Disposal 2,087,060 454,723 1,632,337 22% 2,087,060
Total Expenditures 3,502,060 849,754 2,652,306 24% 3,502,060
Fund 540 Hospital Enterprise Fund
Revenues:
Interest Earnings - #VALUE!
Providence Hospital Lease 720,000 240,000 480,000 33% 720,000
Gain on sale of assets -
Transfer in from Fern Fuller 66,500 (66,500)
Use of Retained Earnings 935,850 935,850 935,850
Total Revenues 1,655,850 306,500 #VALUE! 19% 1,655,850
Expenditures and Transfer:
Expenditures 1,655,850 332,707 1,323,143 20% 1,655,850
Total Expenditures 1,655,850 332,707 1,323,143 20% 1,655,850.
Fund 555 - Kodiak Fisheries Research Center
Revenues 1,881,914 556,414 1,325,500 30% 1,881,914
Expenditures
Research Facility 1,860,314 165,481 1,694,833 9% 1,860,314
Duim Fauli z1,6tn 5,863 15,737 27% 21,600
1,881,914 171,344 1,710,570 9% -' 1,881,914
Fund 560 - Telephone 911 Service
Revenues 69,000 20,384 48,616 30% 69,000
Expenditures 69,000 55,193 13,807 80% 69,000
Kodiak Island Borough, Alaska Ordinance No. FY2006 -01A
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