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FY2008-01C Fiscal Year 2008 BudgetKODIAK ISLAND BOROUGH ORDINANCE NO. 2008 -01C Introduced by: Borough Manager Requested by: Borough Manager Drafted by: Finance Officer Introduced: 02/21/2008 Public Hearing: 03/20/2008 Amended: 03/20/2008 Adopted: 03/20/2008 AN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY AMENDING ORDINANCE NO. 2008 -01 FISCAL YEAR 2008 BUDGET BY MOVING MONEY BETWEEN FUNDS, AMENDING BUDGETS TO PROVIDE FOR ADDITIONAL EXPENDITURES AND BUDGETING FOR SEVERAL GRANTS WHEREAS, the temporary fiscal relief payment to Karluk went through the Borough, and WHEREAS, the Assembly has decided to use electronic tablets (notebook computers) and there are sufficient reserves in the General Fund Balance to pay for a new system, and WHEREAS, the Assembly wants to donate funding to the North Star School PTA to provide lighting on the roads to North Star School; and WHEREAS, the Federal Government has budgeted $1,221,831 to spend on trails to North Star Elementary that requires a local match of $110,331; and WHEREAS, property insurance on Borough and School buildings was $27,640 Tess than budgeted; and WHEREAS, the Borough has applied for and is expected to receive a grant for the Peterson Elementary School Seismic Upgrade project; and WHEREAS, preliminary work is being done on the High School Gym Seismic Project; and WHEREAS, an additional $64,932 is need to complete the Ouzinkie gym renovation; and WHEREAS, the Kodiak Middle School (KMS) Seismic Upgrade, Phase II project will need $2,700,000 in funding; and WHEREAS, the Ouzinkie Sprinkler System will require $330,000; and WHEREAS, the Ouzinkie Generator Replacement will require $88,000; and WHEREAS, Fund 420 — GO Bond Projects should realize more than $3,500,000 in interest earnings; and WHEREAS, there are now sufficient funds in the Hospital Enterprise Fund (540) to transfer the remaining $390,000 to Project 03112 (hospital access and parking); and WHEREAS, an additional $100,000 is needed for the High School Soil Remediation project; and Kodiak Island Borough, Alaska Ordinance No. 2008-01C Page 1 of 10 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THAT: Section 1: This ordinance is not of general application and shall not be codified. Section 2: The FY2008 budget will be amended per the attached schedule. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS TWENTIETH DAY OF MARCH, 2008 bin ATT T Jer a Selby, BorougQr 11111 %,A Nova Javier, CMC :- orough Clerk KODIAK ISLAND BOROUGH Kodiak Island Borough, Alaska Ordinance No. 2008 -01C Page 2 of 10 FY2008 Ammended Budget As of Difference 01/31/08 OA Budget Revised Adjustments Budget Fund 100 General Fund Revenues: Property Tax 8,773,010 8,764,124 8,886 100% 8,773,010 Boat & Motor Vehicle Tax 276,450 140,167 136,283 51% 276,450 Payment in Lieu of Taxes 814,000 12,501 801,499 2% 814,000 Severance Taxes 1,270,530 650,628 619,902 51% 1,270,530 Penalties & Int on tax 175,000 141,485 33,515 81% 175,000 Licenses and Permits 91,500 46,627 44,873 51% 91,500 Federal Shared Revenue 350,075 350,075 0% 350,075 Temporary Fiscal Relief 571,286 591,286 (20,000) 104% 20,000 591,286 Raw Fish Tax 950,000 1,040,748 (90,748) 110% 950,000 Raw Fish Tax - Offshore 2,000 2,000 0% 2,000 Other State Revenue 26,000 26,000 0% 26,000 Fines 1,000 730 270 73% 1,000 Interest Earnings 400,000 311,874 88,126 78% 400,000 Miscellaneous 54,200 15,334 38,866 28% 140,331 194,531 Use of Fund Balance 972,335 972,335 0% 5,500 977,835 Sale of Fixed Assets - - Transfer In - Total 14,727,386 11,715,504 3,011,882 80% 165,831 14,893,217 Expenditures: Borough Assembly 180,910 79,060 101,850 44% 180,910 Borough Manager 373,985 155,454 218,531 42% 373,985 Borough Clerk 398,510 213,239 185,271 54% 398,510 Borough Attorney 130,000 73,352 56,648 56% 130,000 Finance Department 699,788 380,468 319,320 54% 699,788 Management Information Services 531,420 207,326 324,094 39% 30,000 561,420 Assessing Department 436,364 242,990 193,374 56% 436,364 Engineering / Facilities Dept 111,432 59,419 52,013 53% 111,432 Community Development 775,170 363,691 411,479 47% 775,170 Building Official 132,765 40,298 92,467 30% 132,765 Economic Development 75,000 21,500 53,500 29% 75,000 General Administration 324,170 127,934 196,236 39% 324,170 Emergency Preparedness 8,800 4,472 4,328 51% 8,800 School District Support 9,662,622 5,935,444 3,727,178 61% 9,662,622 Health and Sanitation 232,720 232,699 21 100% 232,720 Animal Control 72,380 36,190 36,190 50% 72,380 Culture and Recreation 81,900 87,166 (5,266) 106% 135,831 217,731 Colledge and Libraries 93,000 12,000 81,000 13% 93,000 Transfers Out 406,450 6,450 400,000 2% 406,450 Total 14,727,386 8,279,152 6,448,234 56% 165,831 14,893,217 Fund 205 Child Care Assistance Program Revenue 77,000 41,312 35,688 54% 77,000 Expenditures 77,000 53,664 23,336 70% 77,000 Fund 210 Land Sales Revenue 96,700 33,549 63,151 35% 96,700 Expenditures 96,700 15,033 81,667 16% 96,700 Kodiak Island Borough, Alaska Ordinance No. 2008 -01C Page 3 of 10 Fund 220 Buildings and Grounds Revenues Revenues 449,810 260,518 189,292 58% 449,810 Transfers in 220,000 220,000 100% (27,640) 192,360 Use of Fund Balance 121,400 - 121,400 0% 121,400 Total Revenues 791,210 480,518 310,692 61% (27,640) 763,570 Expenditures - - Borough Building 406,610 167,384 239,226 41% (194) 406,416 MHC Apartments 11,000 3,285 7,715 30% 11,000 School Buildings 347,000 196,770 150,230 57% (27,446) 319,554 Parks 26,600 6,213 20,387 23% 26,600 Total Expenditures 791,210 373,652 417,558 47% (27,640) 763,570 Fund 230 Coastal Management Revenues 24,000 2,931 21,069 12% Expenditures CMG Regular 24,000 5,611 18,389 23% Total Expenditures 24,000 5,611 18,389 23% Fund 234 L.E.P.C. Revenues LEPC 17,800 2,214 15,586 12% 17,800 E.O.P. Grant - 0% - Revenues 17,800 2,214 15,586 12% 17,800 Expenditures - - Expenditures-LEPC 17,800 5,188 12,612 29% 17,800 Expenditures- FEMAgrant 111 (111) 0% - Total Expenditures 17,800 5,299 12,501 30% 17,800 Fund 240 Womens Bay Road Service Revenues 125,532 139,689 (14,157) 111% 125,532 Expenditures 125,532 63,038 62,494 50% 125,532 Fund 242 Service District No. 1 Revenues 220,000 240,774 (20,774) 109% 220,000 Expenditures 220,000 26,982 193,018 12% 220,000 Fund 243 Service Area No. 2 Revenues Expenditures FY2008 Ammended As of Difference Budget Revised Budget 01/31/08 % Adjustments Budget - 224 (224) 24,000 24,000 24,000 Fund 244 Monaska Bay Road District Revenues 43,175 46,168 (2,993) 107% 43,175 Expenditures 43,175 48,196 (5,021) 112% 43,175 Fund 246 Bay View Road Service Area Revenues 5,700 6,770 (1,070) 119% 5,700 Expenditures 5,700 4,951 749 87% 5,700 Kodiak Island Borough, Alaska Ordinance No. 2008 -01C Page 4 of 10 FY2008 Ammended As of Difference Budget Revised Budget 01/31/08 % Adjustments Budget Fund 250 Fire Protection Area No. 1 Revenues 426,500 426,460 40 100% Expenditures 426,500 198,753 227,747 47% Fund 252 Womens Bay Fire Department Revenues 93,010 97,582 (4,572) 105% Expenditures 93,010 33,745 59,265 36% 426,500 426,500 93,010 93,010 Fund 254 KIB Airport Fire District Revenues 14,230 14,303 (73) 101% 14,230 Expenditures 14,230 12,813 1,417 90% 14,230 Fund 260 Woodland Acres Street Lights Revenues 6,000 389 5,611 6% 6,000 Expenditures 6,000 2,829 3,171 47% 6,000 Fund 261 Trinity Islands Lighting Dist. Revenues 3,800 3,939 (139) 104% 3,800 Expenditures 3,800 992 2,808 26% 3,800 Fund 262 Mission Lake Tide Gate Revenues 3,050 3,775 (725) 124% 3,050 Expenditures 3,050 295 2,755 10% 3,050 Fund 263 Trinity Islands Paving Dist. Revenues 39,880 37,086 2,794 93% 39,880 Expenditures 39,880 7,863 32,017 20% 39,880 Fund 275 Kodiak Arts Council Revenues 69,460 34,339 35,121 49% 69,460 Expenditures 69,460 39,915 29,545 57% 69,460 Fund 276 Facilities Fund Revenues 2,000,000 1,213,899 786,101 61% 2,000,000 Expenditures/Transfers Out: Building Insurance 220,000 220,000 - 100% (27,640) 192,360 Debt Service 922,250 922,250 - 100% 922,250 Capital Projects Fund 410 700,000 700,000 - 100% 700,000 Capital Projects Fund 430 - - 0% - Contingencies - 0% - Contengencies - inflation proofing 157,750 157,750 0% 27,640 185,390 Total Expenditures 2,000,000 1,842,250 157,750 92% 2,000,000 Fund 277 Tourism Development Revenues 50,000 56,301 (6,301) 113% 50,000 Expenditures 50,000 25,008 24,992 50% 50,000 Fund 290 Fern Fuller Trust Revenues 437,000 23,372 413,628 5% 437,000 Expenditures 437,000 73,209 363,791 17% 437,000 Kodiak Island Borough, Alaska Ordinance No. 2008 -01C Page 5 of 10 Fund 300 Debt Service Revenues State Debt Reimbursement Interest Earnings Transfers in General Fund - Education General Fund - Health Facilities Fund Hospital Fund Use of fund balance Total Revenues Expenditures Expenditures - School Debt Expenditures- Hospital Debt Expenditures - Karluk Loans Expenditures -Other Debt Total Expenditures FY2008 Ammended As of Difference Budget Revised Budget 01/31/08 % Adjustments Budget 1,789,310 594,381 1,194,929 33% 1,789,310 20,000 20,199 (199) 101% 20,000 539,210 539,210 100% 539,210 922,250 922,250 100% 922,250 200,000 200,000 100% 200,000 - - 0% - 3,470,770 2,276,040 1,194,730 3,470,770 2,699,150 1,280,253 1,418,897 47% 2,699,150 765,000 97,053 667,947 13% 765,000 6,620 6,620 0% 6,620 - - 0% - 3,470,770 1,377,306 2,093,464 40% 3,470,770 Kodiak Island Borough, Alaska Ordinance No. 2008 -01C Page 6 of 10 Fund 410 - Borough Capital Projects: Interest Earnings Contributions for BMX track State Grant Operating Transfers In: General Fund sir.. � l i and Grounds Fund Bayside Fire Department Facilities Fund Total Operating Transfers In Total Revenues Capital Projects Projects: 85 Village Metals 146 BMX Bike Trail 174 Bayside Storage Addition & Engine Bay 00102 Bayside Underground Electrical 03105 Northstar School road /parking lot design 03108 Borough Building Parking Lot 03106 KHS emergency generator 03109 Borough Building air handling penthouse 03110 Borough Building emergency generator 03120 WB Comm Plan Revision 05023 Peterson Seismic Upgrade 05025 High School Gym Seismic 06001 Computer Upgrade 07008 Seismic Repair 07015 High School kitchen floor 07016 R and replacement of culverts at Panamaroff Creek 07017 Hospital Solarium 07018 HS Pool Repairs 08001 Kodiak Middle School Asbestos Abatement 08002 Main elementary Asbestous abetment 0$003 HS,SOJI Remedataal 08004 Computer Assisted Mass Appraisal and Collection Prg Tranfer to Fund 430 Other Projects Total Borough Projects Kodiak Island Borough, Alaska FY2008 Ammended Budget 01/31/08 204,898 39,670 39,670 244,568 39,670 517,352 448,800 1A34,384 2,400,536 2,645,104 2,349,206 150,000 121,257 94,670 426,800 21,259 22,000 50,000 29,189 50,000 - 50,000 10,000 - 20,000 2,353 33,380 22,392 16,889 4,952 114,000 125,054 12,323 12,323 30,000 25,000 25,000 40,000 182,000 69,791 43,000 94,341 37 ,000 , 400,000 390,000 104,931 As of Difference 517,352 448,800 1,343,384 2,309,536 2,645,104 810,137 204,898 0% 100% 0% 540,508 0% 204,898 16% 640,508 100% OA 91,000 91,000 295,898 89% 690,508 28,743 81% 94,670 0% 405,541 5% 22,000 0% 20,811 58% 50,000 0% 50,000 0% 10,000 0% 17,647 12% 10,988 67% (16,889) 0% (4,952) 0% (11,054) 110% 0% 100% 30,000 0% 100% 40,000 0% 112,209 38% (51,341) 219% AWL 400,000 390,000 104,931 0% 0% 0% 1,834,967 31% Budget Adjustments 1 100% 94% 96% 50,000 Revised Budget 304,898 39,670 540,508 885,076 517, 352 50 449,5+?; 448,800 1,434,384 2,450,536 3,335,612 150,000 94,670 426,800 22,000 50,000 50,000 50,000 10,000 20,000 33,380 540,508 540,508 50,000 50,000 114,000 12,323 30,000 25,000 40,000 182,000 43,000 100,04a 4977 400,000 390,000 104,931 690,508 3,335,612 Ordinance No. 2008 -01C Page 7 of 10 Fund 420 -GO Bond Projects: Revenues: Interest IEaintis Proceeds from bond 2004A Bond Issue Proceeds from bond 2004B Bond Issue Proceeds from bond 200XX Bond Issue Projects: 03119 New Swimming Pool 04101 Old Harbor GymNoc Ed renovation 04102 Larsen Bay School floor repair 04103 Ouzinkie Gyym renovation 05002 Evacuation Center earthquake evaluation 05009 Kodiak Middle School concrete repair 05010 Kodiak High School asbestos & floor covering 05011 District -wide floor covering replacement 05012 Kodiak High School heating and ventilation 05013 Kodiak High School insulastion and windows 05014 Kodiak High School and Middle School roof repair 05015 High School Voc ed /classroom reclaimation 05016 East School heating and ventilation 05017 Learning Center renovation KMS Seismic Upgrade, Phase 1E tinkle O Con8ngenCi FY2008 Ammended As of Difference Budget Revised Budget 30,352,760 01/31/08 % Adjustments Budget 2.000,000 .', 2,530,352 '' (830;352) 127 % 1,833,918 3,633,9; 9,302,760 9,302,760 - 100% 9,302,760 11,050,000 11,080,000 (30,000) 100% 11,050,000 8,000,000 - 8,000,000 0% 8,000,000 30,352,760 22,913,112 7,439,648 75% 1,633,918 31,986,678 14,595,000 1,072,423 13,522,577 7% 2,251,134 2,808 2,248,326 0% 339,883 1,526 338,357 0% ; 80 '45 23,248 1 835;.()07 1' 500,000 323,277 176,723 237,918 9,350 228,568 304,704 212,518 92,186 728,708 499,575 229,133 250,000 174 249,826 596,020 4,134 591,886 1% 600,000 617,141 (17,141) 103% 4,840,788 68,426 4,772,362 1% 520,000 109,532 410,468 21% 1,181,336 26,224 1,155,112 2% 84, Ouzin 014 1,549,0: 2,700,( 330,( 2,970,356 27,382,404 65% 4% 70% 69% 0% 10% (1,5 49,014) 1,633,918 14,595,000 2,251,134 339,883 1,925,1,87 500,000 237,918 304,704 728,708 250,000 596,020 600,000 4,840,788 520,000 1,181,336 (2,700,000) (3 30,000) ,000), 31, 986,678 Kodiak Island Borough, Alaska Ordinance No. 2008-01C Page 8 of 10 Fund 430-State Capital Grant Projects: Revenues: KIB Waste Management Implementation Anton Larsen Bay Boat Ramp Chiniak Grant ADF &G, fish research Coastal Impact Program CIAP Grant Homeland Security 06008 Summit Lake Trail 06007 ADF & G Building Design 2005 Pre Disaster Mitigation Grant 05022 KMS Seismic Upgrade 410/523 05026 HS Library Wing Seismic Retrofit 07001 Area Wide School Equipment and Supplies 07003 Island Lake Trail 07004 Larsen Bay Equipment 07005 Main elementay School Playground Equipment 07006 Port Lions Community Workshop 07008 School Facilities Seismic Repairs 07009 Tsunami Siren, Upgrades & Additions 07010 ADF & G Near Island Facility 07011 Ouzinkie Dock Replacement 07012 Ouzinkie School Seismic Upgrade East Elementary School Siesmic Upgrade School District Computer Grant Emergency Communications and Planing Kodiak Middle School Playground Equipment Area Wide School Supplies and Equipment Near Island Fish and Game Building Transfers in from fund 410 Anton Larson Boat Ramp Coastal Impact Program Dingell- Johnson Contribution Total Revenues Projects: 164 KIB Waste Management Implementation 177 Anton Larsen Bay Boat Ramp 02107 ADF &G Research Study 03114 Coastal Impact Program 03118 Chiniak Multi -use Grant 05019 Homeland Security 05020 2005 PreDisaster Mitigation Grant 05022 KMS Seismic Upgrade 410/523 05026 HS Library Wing Seismic Retrofit 06007 ADF & G Building Design 06008 Summit Lake Trail 07001 Area Wide School Equipment and Supplies 07003 Island Lake Trail 07004 Larsen Bay Equipment 07005 Main elementay School Playground Equipment 07006 Port Lions Community Workshop 07008 School Facilities Seismic Repairs 07009 Tsunami Siren, Upgrades & Additions 07010 ADF & G Near Island Facility 07011 Ouzinkie Dock Replacement 0781,i Ouzinkie $, roof Seismic Upgrad 07014 East Elementary School Siesmic Upgrade School District Computer Grant Emergency Communications and Planing Kodiak Middle School Playground Equipment Area Wide School Supplies and Equipment Near Island Fish and Game Building Total Expenditures Kodiak Island Borough, Alaska FY2008 Ammended Budget 01/31/08 1,741,400 560,000 20,000 200,000 189,985 17,733 23,500 1,500,000 41,724 938,633 465,618 70,000 48,000 70,000 25,000 10,000 910,000 100,000 500,000 570,000 308,344 138,606 70,000 30,000 10,000 130,000 950,000 526,350 60,000 130,000 140,000 10,494,893 1,741,400 896,350 200,000 319,985 20,000 17,733 41,724 938,633 465,618 1,500,000 23,500 70,000 48,000 70,000 25,000 10,000 1,300,000 100,000 500,000 570,000 308,344 138,606 70,000 30,000 10,000 130,000 950,000 As of Difference 1,741,400 0% 560,000 0% 2,879 17,121 14% 139,518 60,482 70% 189,985 0% 17,733 0% 17,343 6,157 74% 1,500,000 0% 41,724 - 100% 938,633 0% 465,618 0% 58,683 11,317 84% 48,000 0% 70,000 0% 25,000 0% 3,147 6,853 31% 910,000 0% 1,000 99,000 1% 500,000 0% 570,000 0% 308,344 0% 138,606 0% 70,000 0% 1,602 28,398 5% 10,000 0% 130,000 0% 950,000 0% 526,350 0% 60,000 0% 130,000 0% 140,000 0% 265,896 10,228,997 3% 936,714 804,686 54% 625,870 270,480 70% 139,518 60,482 70% 309,855 10,130 97% 11,744 8,256 59% 14,430 3,303 81% 22,312 19,412 53% 1,970,574 (1,031,941) 0% 11,012 454,606 2% - 1,500,000 0% 17,343 6,157 74% 51,150 18,850 73% - 48,000 0% - 70,000 0% 25,000 0% 3,147 6,853 31% 1,300,000 0% 500 99,500 1% 500,000 0% 29,555 540,445 5% 1(J,8 9 - =' ;297,475' 410 5,383 133,223 4% 70,000 0% 30,000 0% 10,000 0% 130,000 0% 950,000 0% 10,494,893 4,159,976 6,334,917 40% Budget Revised Adjustments Budget 1,741,400 560,000 20,000 200,000 189,985 17,733 23,500 1,500,000 41,724 938,633 465,618 70,000 48,000 70,000 25,000 10,000 910,000 100,000 500,000 570,000 308,344 138,606 70,000 30,000 10,000 130,000 950,000 526,350 60,000 130,000 140,000 10,494,893 1,741,400 896,350 200,000 319,985 20,000 17,733 41,724 938,633 465,618 1,500,000 23,500 70,000 48,000 70,000 25,000 10,000 1,300,000 100,000 500,000 570,000 308,344 138,606 70,000 30,000 10,000 130,000 950,000 10,494,893 Ordinance No. 2008-01C Page 9 of 10 FY2008 Ammended As of Difference Budget Revised Budget 01/31/08 % Adjustments Budget Fund 490 Landfill Capital Projects Landfill Closeout/Leachate Treatment 3,000,000 3,000,000 0% 3,000,000 07013 Landfill Lateral Expansion - - - 0% - Total Revenues 3,000,000 3,000,000 0% 3,000,000 165 Landfill CloseouULeachate Treatment 3,000,000 3,000,000 0% 3,000,000 07013 Landfill Lateral Expansion - - 0% - Total Expenditures 3,000,000 3,000,000 0% - 3,000,000 Fund 495 Hospital Capital Projects - Hospital 660,288 270,288 390,000 41% 660,288 Providence 0% From Facilities Fund 125,000 125,000 100% 125,000 Total Revenues 785,288 395,288 390,000 50% 785,288 03112 Hospital access and parking, Phase I & II 660,288 196,005 464,283 30% 660,288 05021 CHC architural Engineering 125,000 8,121 116,879 6% 125,000 Total Expenditures 785,288 204,126 581,162 26% 785,288 Fund 530 Solid Waste Collection/Disposal Revenues - Waste Collection 2,776,703 1,635,524 1,141,179 59% 2,776,703 Waste Disposal 1,149,968 721,454 428,514 63% 1,149,968 Total Revenues 3,926,671 2,356,978 1,569,693 60% 3,926,671 Expenditures - Waste Collection 1,294,662 600,427 694,235 46% 1,294,662 Waste Disposal 2,632,019 1,035,569 1,596,450 39% 2,632,019 Total Expenditures 3,926,681 1,635,996 2,290,685 42% 3,926,681 Fund 540 Hospital Enterprise Fund - Revenues: - Interest Earnings - 6,010 (6,010) - Providence Hospital Lease 720,000 360,000 360,000 50% 720,000 Transfer in from Fern Fuller 66,500 66,500 - 100% 66,500 Use of Retained Earnings 874,350 874,350 0% 390,000 1,264,350 Total Revenues 1,660,850 432,510 1,228,340 26% 1,660,850 Expenditures and Transfers: - Expenditures 1,660,850 248,411 1,412,439 15% 390,000 2,050,850 Total Expenditures 1,660,850 248,411 1,412,439 15% 1,660,850 Fund 555 - Kodiak Fisheries Research Center - Revenues 2,105,019 1,042,799 1,062,220 50% 2,105,019 Expenditures - Research Facility 2,070,519 495,000 1,575,519 24% 2,070,519 Dorm Facility 34,500 12,856 21,644 37% 34,500 2,105,019 507,856 1,597,163 24% 2,105,019 Fund 560 - Telephone 911 Service - Revenues 69,000 24,566 44,434 36% 69,000 Expenditures 69,000 1,940 67,060 3% 69,000 306, 083,182 309, 986, 822 Kodiak Island Borough, Alaska Ordinance No. 2008 -010 Page 10 of 10