1997-10C Amending FY1998 BudgetKODIAK ISLAND BOROUGH
ORDINANCE NO. 97 -10C
Introduced by: Mayor Selby
Requested by: Finance Director
Drafted by: Finance Director
Introduced: 04/07/98
Amended: 04/07/98
Public Hearing: 04/16/98
Postponed: 04/16/98
Amended: 05/07/98
Adopted: 05/07/98
AN ORDINANCE AMENDING ORDINANCE NO. 97 -10 FISCAL YEAR 1998 BUDGET
TO REFLECT NEEDED ADJUSTMENTS
WHEREAS, the Kodiak Island Borough's 1998 fiscal year budget, as amended, is
approaching the 83% completed mark, and a review of the amended budget indicates
that certain changes are desirable and necessary and require adjustment as
enumerated; and
WHEREAS, General Obligation Bond issues should be paid out of a debt service fund,
not out of an enterprise fund; and
WHEREAS, the Kodiak Island Borough will realize an additional $200,000 in Federal
Revenue Sharing; and
WHEREAS, the Kodiak Island Borough has received state grants and has signed a
contract to operate the Kodiak Area Transit System; and
WHEREAS, the State of Alaska Department of Community and Regional Affairs has
appropriated funds to the Kodiak Island Borough for fiscal year 1998 as reflected in
Grant Amendment #1; and
WHEREAS, the Kodiak Island Borough will receive an additional $51,501 from Exxon
Valdez litigation proceeds; and
WHEREAS, the new hospital project is nearing completion, with some pre -paid lease
funds remaining and available for transfer to the Hospital Enterprise Fund where all
lease funds are managed; and
WHEREAS, the state of Alaska has awarded a grant for $400,000 for a boat ramp
and parking lot at Anton Larson; and
WHEREAS, a grant for $197,000 has been awarded by the state of Alaska for the
construction of a new health clinic in Karluk; and
WHEREAS, certain other projects are nearing completion, with some projects showing
residual funds and others in need of those funds;
Kodiak Island Borough, Alaska
Ordinance No. 97 -10C
Page 1 of 2
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 a part of the
Kodiak Island Borough Code of Ordinances.
Section 2: The fiscal year 1998 budget is hereby amended as summarized and
detailed in the budget amendment columns on the attached pages.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS SEVENTH DAY OF MAY, 1998
ATTEST:
Donna F. Smith, CMC /AAE, Borough Clerk
KODIAK ISLAND BOROUGH
N
Je yor
L. S evens, = esiding Officer
Kodiak Island Borough, Alaska Ordinance No. 97 -10C
Page 2 of 2
Original As of Difference Budget Revised
Budget 1/31/98 % Amendments Budget
Fund 100 General Fund
Revenues:
Property Tax 6,297,860 6,287,875 9,985 100% 6,297,860
Boat & Motor Vehicle Tax 173,700 66,689 107,011 38% 173,700
Payment in Lieu of Taxes 466,000 458,028 7,972 98% 466,000
Severance Taxes 1,073,000 498,411 574,589 46% 1,073,000
Penalties & Int on tax 160,000 112,413 47,587 70% 160,000
Licenses and Permits 60,300 41,903 18,397 69% 60,300
Federal Shared Revenue 630,200 391,094 239,106 62% 200,000 830,200
State Revenue Sharing 302,660 304,222 (1,562) 101% 1,560 304,220
Municipal Assistance 217,240 200,898 16,342 92% 217,240
Raw Fish Tax 920,900 944,488 (23,588) 103% 23,590 944,490
Raw Fish Tax - Offshore 40,150 45,266 (5,116) 113% 5,120 45,270
Other State Revenue 8,300 8,300 0% 8,300
Fines 2,000 2,080 (80) 104% 2,000
Interest Eamings 440,000 134,558 305,442 31% 440,000
Miscellaneous 42,670 33,784 8,886 79% 51,500 94,170
Use of Fund Balance 269,820 - 269,820 0% (770) 269,050
Sale of Fixed Assets 2,000 2,000 0% 2,000
Total 11,106,800 9,521,709 1,585,091 86% 281,000 11,387,800
Expenditures:
Borough Assembly 128,560 74,002 54,558 58% 5,000 133,560
Borough Mayor 199,430 115,693 83,737 58% 199,430
Borough Clerk 279,940 170,083 109,857 61% 279,940
Borough Attorney 140,000 98,487 41,513 70% 140,000
Finance Department 655,000 347,641 307,359 53% 655,000
Assessing Department 313,710 164,166 149,544 52% 313,710
Engineering/ Facilities Dept 27,695 (27,695)
Community Development 430,500 241,667 188,833 56% 430,500
Building Official 95,770 24,798 70,972 26% 95,770
Economic Development 60,000 35,476 24,524 59% 8,000 68,000
General Administration 313,110 177,690 135,420 57% 313,110
Emergency Prepardness 5,500 1,534 3,966 28% 5,500
School District Support 6,174,060 3,374,458 2,799,602 55% 265,000 6,439,060
Health and Sanitation 1,508,040 1,357,488 150,552 90% 3,000 1,511,040
Culture and Recreation 237,390 198,894 38,496 84% 237,390
Transfers Out 565,790 500,000 65,790 88% 565,790
Total 11,106,800 6,909,772 4,197,028 62% 281,000 11,387,800
Fund 200 Community Mental Health
Mental Health Center
Revenues
Mental Health Center 1,139,120 431,356 707,764 38% 1,139,120
Community Support Program 680,250 268,196 412,054 39% 680,250
Alaska Youth Initiative 41,985 6,080 35,905 14% 41,985
Total Revenues 1,861,355 705,632 1,155,723 1,861,355
Expenditures
Mental Health Center 741,370 353,390 387,980 48% 741,370
Community Support Program 680,250 350,878 329,372 52% 680,250
Alaska Youth Initiative 41,985 11,406 30,579 27% 41,985
AYI Grant # 10342
School Services /KIBSD 397,750 162,165 235,585 41% 397,750
Total Expenditures 1,861,355 877,839 983,516 47% 1,861,355
Fund 205 Child Care Assistance Program
Revenue 343,675 134,524 209,151 39% 32,386 376,061
Expenditures 343,675 156,421 187,254 46% 32,386 376,061
Fund 210 Land Sales
Revenue 190,520 188,266 2,254 99% 190,520
Expenditures 190,520 112,661 77,859 59% - 190,520
Fund 215 Kodiak Area Transportation
Revenue
Expenditures
382,000 382,000 0% - 382,000
382,000 382,000 0% - 382,000
Page 1 Ordinance No. 97 -10C
Original As of Difference Budget Revised
Budget 1/31/98 % Amendments Budget
Fund 220 Buildings and Grounds
Revenues 592,590 322,283 270,307 54% 592,590
Expenditures
Borough Building 350,070 199,980 150,090 57% 350,070
MHC Apartments 75,420 45,911 29,509 61% 75,420
School Buildings 114,640 93,253 21,387 81% 114,640
Parks 52,460 22,465 29,995 43% 52,460
Total Expenditures 592,590 361,609 230,981 592,590
Fund 230 Coastal Management
Revenues 38,120 38,120 0% 38,120
Expenditures
Expenditures -CMG Regular 26,120 16,988 9,132 65% 26,120
Expenditures -CMG Special 12,000 566 11,434 12,000
Total Expenditures 38,120 17,554 20,566 38,120
Fund 232 LEPC Program
Revenues 25,400 25,400
Expenditures 25,400 25,400
Fund 240 Womens Bay Road Service
Revenues 111,580 100,392 11,188 90%
111,580
Expenditures 111,580 58,464 53,116 52% 111,580
Fund 242 Service District No. 1
Revenues 259,770 109,812 149,958 42% 259,770
Expenditures 233,950 114,341 119,609 49% 233,950
Transfers Out Fund 410 25,820 - - 0% 25,820
Totals 259,770 114,341 119,609 259,770
Fund 243 Service Area No. 2
Revenues 500 86 414 0% 500
Expenditures 500 500 0% 500
Fund 244 Monaska Bay Road District
Revenues 23,150 23,410 (260) 101% 23,150
Expenditures 23,150 13,094 10,056 57% 23,150
Fund 246 Bay View Road Service Area
Revenues 5,350 5,741 (391) 107% 5,350
Expenditures 5,350 4,392 958 82% 5,350
Fund 250 Fire Protection Area No. 1
Revenues 789,500 272,330 517,170 34% 789,500 *
Expenditures 789,500 111,577 677,923 14% 789,500 *
Fund 252 Womens Bay Fire Department
Revenues 56,390 52,994 3,396 94% 56,390
Expenditures 56,390 20,123 36,267 36% 56,390
Fund 254 MB Airport Fire District
Revenues 12,000 14,798 (2,798) 123%
Expenditures 12,000 57 11,943 0%
Fund 260 Woodland Acres Street Lights
Revenues 10,950 11,193 (243) 102%
Expenditures 10,950 2,510 8,440 23%
Fund 275 Kodiak Arts Council
Revenues 74,840 32,385 42,455 43%
Expenditures 74,840 39,935 34,905 53%
Fund 276 Facilities Fund
Revenues 4,210,710 4,131,898 78,812 98%
Expenditures/Transfers Out: 4,210,710 185,000 4,025,710 4%
25,400 *
25,400 *
12,000
12,000
10,950
10,950
74,840
74,840
4,210,710
4,210,710
Page 2 Ordinance No. 97 -10C
Original As of Difference Budget Revised
Budget 1/31/98 % Amendments Budget
Fund 277 Tourism Development
Revenues 35,000 17,783 17,217 51% 35,000
Expenditures 35,000 15,167 19,833 43% 35,000
Fund 300 Debt Service
Revenues 2,078,980 1,156,713 922,267 56% 780,860 2,859,840
Expenditures- School Debt 2,078,980 1,437,362 641,618 69% - 2,078,980
Expenditures - Hospital Debt 780,860 780,860
Total Expenditures 2,078,980 1,437,362 641,618 780,860 2,859,840
Fund 310 Debt Service - Other
Revenues 9,000 9,000 0% 9,000
Expenditures 9,000 9,000 0% 9,000
Page 3 Ordinance No. 97 -10C
Capital Projects
Fund 410 - Borough Capital Projects: (As of 11/30/97 Cash Basis)
Original As of Difference Budget Revised
Budget 1/31/98 % Amendments Budget
Revenues:
Interest Earnings 747,282 747,282 0% 12,720 760,002
Total Revenues 747,282 747,282 0% 12,720 760,002
Operating Transfers In:
General Fund 838,400 500,000 338,400 60% 265,000 1,103,400
Facilities Fund 185,000 185,000 100% 185,000
Debt Service 1,099,378 1,099,378 100% - 1,099,378
KIBSD 60,000 60,000 - 100% (60,000)
Service District #1 25,820 25,820 - 25,820
Bayside Fire Department 325,000 325,000 75,000 400,000 *
Total Operating Transfers In 2,533,598 1,844,378 689,220 73% 280,000 2,813,598
Total Revenues 3,280,880 1,844,378 1,436,502 56% 292,720 3,573,600
Projects:
78 H.S. Library Roof Repair 35,000 27,756 7,244 79% 35,000
79 Crab Analog Report 10,000 10,000 0% 10,000
80 H.S. Parking Lot Repair 46,150 46,148 2 100% - 46,150
85 Village Metals Removal 150,000 111,414 38,586 74% 150,000
105 Anton Larsen Dock 140,000 134,179 5,821 96% 140,000
109 Fisheries Development 50,000 50,000 0% 50,000
110 KIB Recreation Facilities 400,870 406,553 (5,683) 101% 5,700 406,570
114 State Airport Improvements 11,000 60 10,940 1% 11,000
115 Chiniak Tsunami Siren 30,000 28,147 1,853 94% 30,000
117 Heliopad Striping 3,000 - 3,000 0% 3,000
121 New Ambulance Purchase 18,000 - 18,000 0% 18,000
125 High School Locker Room 51,000 47,403 3,597 93% 51,000
128 Peterson Addition (Match) 394,450 23,021 371,429 6% 265,000 659,450
130 East Elementary Doorways 4,200 - 4,200 0% 4,200
132 City Library/Alaska Room 11,470 11,465 5 100% 11,470
133 Red Cross Building Reparis 12,000 6,778 5,222 56% - 12,000
135 North Star Enhancements /Artwork 79,000 44,560 34,440 56% 79,000
144 Ouzinkie School /Artwork 6,600 - 6,600 0% 6,600
145 Computer Software Acquisition 650,000 416,210 233,790 64% (60,000) 590,000
146 BMX Bike Trail 55,000 9,341 45,659 17% - 55,000
148 High School Sidewalks 33,710 33,707 3 100% 33,710
149 Kodiak Middle School Bus Ramp 5,510 3,893 1,617 71% (1,620) 3,890
150 Borough Building Repairs (KMXT) 42,800 46,871 (4,071) 110% 4,100 46,900
151 Chiniak Teacherage 102,200 105,845 (3,645) 104% 3,650 105,850
152 High School Roof Replacement Design 72,800 82 72,718 0% - 72,800
153 Kodiak Middle School Gym Roof 10,000 - 10,000 0% 10,000
154 KIB Parking Lot Paving 35,450 35,452 (2) 100% 35,450
155 Chiniak School Exit Roof 5,700 5,700 0% 5,700
156 Port Lions Basketball Court 24,000 - 24,000 0% - 24,000
157 Sargent Creek 70,000 65,359 4,641 93% - 70,000
158 Unified Fire Service District Study 20,000 - 20,000 0% 20,000
159 Borough Parks 26,500 2,416 24,084 9% 26,500
160 Area -wide Schools Renovation 17,490 18,376 (886) 105% 890 18,380
161 Fairgrounds Drainage 16,000 16,000 100% - 16,000
162 SD #1 Gravel Resurfacing 245,980 245,978 100% 245,980
163 Port Lions Community Hall Equipment 10,000 10,000 100% 10,000
170 Bayside Fire Dept. Fuel Tank Removal 5,000 - 5,000 0% 5,000
171 Womens Bay Fuel Tank Removal 32,000 32,000 0% 32,000
172 Nixon Ranch Road Project 23,000 23,000 0% - 23,000
173 Bayside classroom equipment 75,000 75,000 0% 75,000 *
174 Bayside Storage Addition & Engine Bay 250,000 250,000 0% 75,000 325,000 *
Total Borough Projects 3,280,880 1,897,014 1,383,864 58% 292,720 3,573,600
Page 4
Ordinance No. 97 -10C
Original As of Difference Budget Revised
Budget 1/31/98 % Amendments Budget
Fund 420 - School Bond Projects:
Revenues:
Interest Earnings 381,740 266,823 114,917 70% 381,740
Proceeds of 1986 Bonds 419,600 419,600 - 100% 419,600
Total Revenues 801,340 686,423 114,917 86% 801,340
Projects:
39 Peterson Elementary 751,340 932,198 (180,858) 124% 751,340
Transfer to Fund 300 50,000 50,000 - 100% 50,000
Total Bond Projects 801,340 982,198 (180,858) 123% 801,340
Fund 425 Hospital Construction
Revenues:
-
Interest Earnings 1,193,781 1,120,673 73,108 94% (105,646) 1,088,135
Proceeds of 1993 Bonds 4,528,470 4,528,470 - 100% - 4,528,470
Proceeds of 1994 Bonds 4,757,749 4,757,747 2 100% 4,757,749
Revenue Anticipation Notes - 0%
Signet Loan Proceeds 0% -
Murdock Charitable Trust 250,000 250,000 0% 250,000
Total Revenues 10,730,000 10,406,890 323,110 97% (105,646) 10,624,354
Transfer in Fund 300 1,146,712 1,146,712 0% 1,146,712
Transfer in Fund 410 830,532 830,532 0% 830,532
Transfer in Fund 440 2,800,000 2,800,000 100% 2,800,000
Transfer in Fund 540 2,500,000 2,500,000 0% - 2,500,000
Residual Equity Transfer - 1,405,646 (1,405,646) 0% 1,405,646 1,405,646
Total Revenues/Transfers 18,007,244 19,089,780 (1,082,536) 106% 1,300,000 19,307,244
Projects:
95 Kodiak Island Hospital 18,007,244 17,996,099 11,145 100% - 18,007,244
Transfer Hospital Enterprise Fund 0% 1,300,000 1,300,000
Total Expenditures/Transfers 18,007,244 17,996,099 11,145 100% 1,300,000 19,307,244
Fund 426 - Near Island Research
Revenues:
-
Interest Earnings 385,000 290,541 94,459 75% 385,000
Advance Lease Payment 3,000,000 3,000,000 0% 3,000,000
Dept. of Commerce Grant 465,000 465,000 - 100% 465,000
State of Alaska 3,000,000 3,000,000 100% 3,000,000
Revenue Bonds 8,000,000 8,000,000 100% 8,000,000
Transfers In - Fund 276 6,000,000 6,000,000 100% 6,000,000
Total Revenue 20,850,000 17,755,541 3,094,459 85% 20,850,000
Projects:
124 Near Island Research Facility 20,850,000 20,850,000 0% 20,850,000
Page 5 Ordinance No. 97 -10C
Original As of Difference Budget Revised
Budget 1/31/98 % Amendments Budget
Fund 430 - State Capital Grant Projects:
Revenues:
Salonie Creek Rifle Range 98,182 98,185 (3) 100% 98,182
DHSS Planning Grant 40,000 40,000 100% 40,000
Island Lake Creek Trail/DNR 145,000 133,014 11,986 92% 145,000
Monashka Bay End of Road/DNR 105,000 1,667 103,333 2% 105,000
Ouzinkie Trails/DNR 75,000 - 75,000 0% 75,000
EVOSTC Funding 250,000 183,905 66,095 74% 250,000
Clean Water Grant -DEC 50,000 50,000 0% 50,000
Loan Proceeds - Karluk Clean Water Project 350,000 350,000 0% 350,000
KIB Waste Management Implementation 1,630,000 1,630,000 0% 1,630,000
Landfill Closeout/Lechate Treatment 1,000,000 1,000,000 0% - 1,000,000
Peterson Matching Grant 271,555 25,846 245,709 10% (722) 270,833
Hospital Remodel (Grant #1) 500,000 500,000 - 100% - 500,000
Hospital Remodel (Grant #2) 61,505 61,505 - 100% 61,505
Anton Larsen Bay Trail 70,000 70,000 0% 70,000
Island Lake Creek Trail Extension 25,000 25,000 0% - 25,000
Anton Larsen Bay Boat Ramp 400,000 400,000
Karluk Clinic Grant 197,000 197,000
InterestEamings 338,310 338,310 0% - 338,310
Operating Transfers:
General Fund 24,000 24,000 100% 17,500 41,500
Land Sale 83,508 83,508 100% - 83,508
Total Revenues 5,117,060 1,151,630 3,965,430 23% 613,778 5,730,838
Projects:
48 Salonie Creek Rifle Range 544,000 544,615 (615) 100% 544,000
89 DHSS/PlanningGrant 40,000 19,868 20,132 50% 40,000
138 Hospital Remodel 500,000 500,000 - 100% 500,000
139 Peterson Addition 141,603 28,758 112,845 20% 141,603
140 Island Lake Creek Trail 145,000 145,000 - 100% 145,000
141 Monashka Bay End of Road 105,000 105,000 100% 105,000
142 Clean Water Fund/Karluk Planning 50,000 23,190 26,810 46% 50,000
143 EVOSTC Project 250,000 185,276 64,724 74% 250,000
147 Ouzinkie Trails 75,000 75,000 100% 75,000
164 KIB Waste Management Implementation 1,630,000 - 1,630,000 0% 1,630,000
165 Landfill Closeout/Lechate Treatment 1,000,000 37,018 962,982 4% 1,000,000
167 Hospital Remodel (Grant #2) 61,505 61,505 100% - 61,505
168 Peterson Matching Grant 129,952 - 129,952 0% (722) 129,230
169 Clean Water Fund/Karluk Construction 350,000 68,375 281,625 20% - 350,000
175 Anton Larsen Bay Trail 70,000 70,000 0% 70,000
176 Island Lake Creek Trail Extension 25,000 25,000 0% - 25,000
Anton Larsen Bay Boat Ramp 0 0 0 400,000 400,000
Karluk Clinic 0 0 0 214,500 214,500
Total Expenditures 5,117,060 1,793,605 3,323,455 35% 613,778 5,730,838
Page 6 Ordinance No. 97 -10C
Original As of Difference Budget Revised
Budget 1/31/98 % Amendments Budget
Fund 530 Solid Waste Collection/Disposal
Revenues 2,459,000 1,431,001 1,027,999 58% 2,459,000
Waste Collection 1,110,400 598,463 511,937 54% 1,110,400
Waste Disposal 1,348,600 570,487 778,113 42% 1,348,600
Total Expenditures 2,459,000 1,168,950 1,290,050 48% 2,459,000
Fund 540 Hospital Enterprise Fund
Revenues:
State Shared Revenues 70,000 70,751 (751) 101% 70,000
Interest Earnings 60,000 35,380 24,620 59% 60,000
Fuller Trust Proceeds 50,000 - 50,000 0% 50,000
Providence Hospital Lease 720,000 480,046 239,954 67% 720,000
Kodiak Island Health Care Foundation 200,000 130,000 70,000 65% 200,000
Other (4,647) 4,647
Use of Fund Balance 279,740 279,740 0% 279,740
Transfers in - Fund 100 780,860 780,860 100% (780,860)
Transfers in - Fund 425
- - 1,300,000 1,300,000
Total Revenues 2,160,600 1,492,390 668,210 69% 519,140 2,679,740
Expenditures and Transfers:
Expenditures 2,160,600 478,580 1,682,020 22% 519,140 2,679,740
Transfer to Fund 425
Transfer to Mental Health
Total Expenditures 2,160,600 478,580 1,682,020 22% 519,140 2,679,740
Fund 560 - Telephone 911 Service
Revenues 92,400 28,841 63,559 0% 92,400
Expenditures 92,400 95,478 (3,078) 0% 92,400
Fund 600 Management Information Services
-
Revenues 723,830 541,862 181,968 75% 723,830
Expenditures 723,830 386,740 337,090 53% 723,830
'Page 7 Ordinance No. 97 -10C