1997-10 Establishing FY1998 BudgetAN ORDINANCE LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL
PROPERTY WITHIN THE KODIAK ISLAND BOROUGH
FOR THE EXPENSES AND LIABILITIES OF THE KODIAK ISLAND BOROUGH FOR
THE FISCAL YEAR COMMENCING ON THE FIRST DAY OF JULY 1997 AND ENDING
ON THE THIRTIETH DAY OF JUNE 1998
(1998 FISCAL YEAR BUDGET)
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 Kodiak Island 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 first day of July 1997 and
ending on the thirtieth day of June 1998.
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.
A. General Fund (100)
REVENUES
Taxes
Real Property
State Mandated Exemptions
Personal Property
Kodiak Island Borough, Alaska
KODIAK ISLAND BOROUGH
ORDINANCE NO. 97 -10
51.8%
(2.1)
9.3
Introduced By:
Requested By:
Drafted by:
Introduced:
Amended:
Public Hearing:
Adopted:
Mayor Selby
Mayor Selby
Finance Officer
05/15/97
06/05/97
06/05/97
06/05/97
5,531,500
(223,390)
989,750
Ordinance No. 97 -10
Page 1 of 6
Non ad valorem taxes 1.6 173,700
Payment in lieu of tax 4.4 466,000
Severance Tax 10.0 1,073,000
Penalties & Interest on Tax 1.5 160,000
Licenses and Permits .6 60,300
Intergovernmental 16.0 1,707,040
Investment Earnings 4.1 440,000
Operating Transfers & Other .4 46,670
Use of Fund Balance 25 769,R20
Total General Fund Revenues 100.00% $ 10,694,390
FXPENDITIJRFS FTF
Legislative 1.2%
Personnel Services 16,800
Fringe Benefits 1,160
Lobbyist 60,000
Support Services 47,600
Mayor
Personnel Services
Fringe Benefits
Support Services
Clerk
Personnel Services
Fringe Benefits
Support Services
Legal Services
Cost of Litigation
Support Services
Finance
Personnel Services
Fringe Benefits
Support Services
Allocated to Projects
Capital Outlay
Assessing
Personnel Services
Fringe Benefits
2
3
8
4
1.9%
120,580
36,620
42,230
2.6%
137,310
44,090
98,540
1.3%
100,000
40,000
6.1%
385,710
1 15, 880
212,850
(61,940)
2,500
2.9%
211,990
60,950
125,560
199,430
279,940
140,000
655,000
313,710
Kodiak Island Borough, Alaska Ordinance No. 97 -10
Page 2 of 6
Allocated to Special Revenue
Support Services
Capital Outlay
Facilities /Engineering 3
Personnel Services
Fringe Benefits
Professional Services
Support Services
Capital Outlay
Allocated to Projects
Community Development 5
Personnel Services
Fringe Benefits
Professional Services
Support Services
Allocated to Projects
Building Inspections
Contracted Services
Support Goods and Services
Economic Development
Professional Services
Contributions
General Administration 1
Personnel Services
Fringe Benefits
Audit Expense
Support Services
Emergency Preparedness
Support Services
Education Support
Audit Expense
Support Goods & Services
Operating Transfers
Health & Sanitation
Contracted Services
Contributions
(26,000)
65,270
1,500
147,260
41,140
5,000
80,750
2,000
(276,150)
290,660
80,850
0
73,990
(15,000)
90,900
4,870
16,000
44,000
2.9%
39,010
5 9, 740
108,000
106,360
5,500
0%
4.0%
. 9%
. 6%
.1%
54.5%
21,000
40,000
5,769,450
14.2%
175,450
237,350
313,110
5,500
5,830,450
1,516,530
Kodiak Island Borough, Alaska Ordinance No. 97 -10
Page 3 of 6
0
430,500
95,770
60,000
Operating Transfers 1,103,730
Education, Culture and Recreation 2.1%
Contributions 174,300
Operating Transfers 45,590
Transfers & Contribution
Other Operating Transfers 509,000
219,890
4.8% 509,000
Total General Fund Expenditures $ 10,694,390
B. Special Revenue Funds (Revenues and Expenditures)
1. Community Mental Health (200) $1,824,000
2. Child Care Assistance (205) $311,214
3. Land Sales Fund (210) $190,520
4. Buildings and Grounds Fund (220) $580,590
5. Coastal Management (230) $20,000
6. Womens Bay Road Service District (240) $111,580
7. Service District #1 (242) $233,950
8. Service Area #2 (243) $500
9. Monashka Bay Road Service District (244) $23,150
10. Bay View Road Service District (246) $5,350
11. Fire Protection Area #1 (250) $464,500
12. Womens Bay Fire Department (252) $56,390
13. KIB Airport Fire District (254) $12,000
14. Woodland Acres Street Light District (260) $ 10,950
15. Kodiak Arts Council (275) $74,840
16. Facilities Fund (276) $4,210,710
Kodiak Island Borough, Alaska Ordinance No. 97 -10
Page 4 of 6
17. Tourism Development $35,000
C. Debt Service Funds (Revenues and Expenditures)
1. Debt Service (300) $2,078,980
2. Debt Service - Other (310) $9,000
D. Capital Project Funds (Revenues and Expenditures)
1. Capital Project - Borough, Various (410) $2,541,660
2. Capital Projects - School Bonds, Various (420) $801,340
3. Capital Projects - Hospital Bonds (425) $23,486,578
4. Near Island Research Building (426) $20,700,000
5. Capital Projects - State Grants (430) $4,667,060
E. Enterprise Funds (Revenues and Expenditures)
1. Solid Waste Disposal Fund (530) $2,459,000
2. Hospital Enterprise Fund (540) $2,160,600
3. Near Island Research Fund (555) 0
4. 911 Service (560) $62,400
F. Internal Service Funds (Revenues and Expenditures)
1. Data Processing (600) $723,830
TOTAL ALL FUNDS $78,550,082
Kodiak Island Borough, Alaska Ordinance No. 97 -10
Page 5 of 6
Section 4. Tax I evy. A tax for the amount specified in the form of a mill levy is
hereby levied for the calendar year 1997, to be used for the purposes as specified in
the Budget for the Fiscal Year 1998 of the Kodiak Island Borough commencing on the
first day of July 1997 and ending on the thirtieth day of June 1998 to defray
expenses and liabilities of said entity as enumerated in the applicable budgets.
ATTEST:
The millage by taxing entity are as follows:
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.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FIFTH DAY OF JUNE, 1997
Donna F. Smith, CMC /AAE, Borough Clerk
Kodiak Island Borough, Alaska
A. City of Kodiak 2.00 mills
B. Kodiak Island Borough 9.25 mills
C. Womens Bay Road Service District 2.00 mills
D. Womens Bay Fire Dept. 1.25 mills
E. Bay View Road Service Area 1.00 mill
F. Fire Protection Area No. 1 1.50 mills
G. Monashka Bay Road Service District 1.50 mills
H. Service District No. 1 Roads .75 mills
I. Woodland Acres Street Light District .50 mills
J. Service District No. 2 0 mills
K. KIB Airport Fire District 2.00 mills
KODIAK ISLAND BOROUGH
Je a M. Selby, Borough Mayo
Robin Heinrichs, Presiding Officer
Ordinance No. 97 -10
Page 6 of 6