1998-10 Establishing FY1999 BudgetAN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
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 1998 AND ENDING ON THE THIRTIETH DAY OF JUNE 1999
(1999 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 1998 and ending on the thirtieth day
of June 1999.
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
Non ad valorem taxes
Kodiak Island Borough, Alaska
KODIAK ISLAND BOROUGH
ORDINANCE NO. 98 -10
50.6%
(2.0)
9.3
1.6
Introduced By:
Requested By:
Drafted by:
Introduced:
Amended:
Public Hearing:
Adopted:
Mayor Selby
Mayor Selby
Finance Officer
05/21/98
06/04/98
06/04/98
06/04/98
5,564,250
(222,970)
1,01 1,070
248,700
Ordinance No. 98 -10
Page 1 of 6
Payment in lieu of tax
Severance Tax
Penalties & Interest on Tax
Licenses & Permits
Intergovernmental
Investment Earnings
Operating Transfers & Other
Use of Fund Balance
Total General Fund Revenues
EXPENDITURES FTE
Legislative
Personnel Services
Fringe Benefits
Lobbyist
Support Services
Borough Management 2
Personnel Services
Fringe Benefits
Support Services
Borough Clerk
Personnel Services
Fringe Benefits
Support Services
Legal Services
Cost of Litigation
Support Services
Finance
Personnel Services
Fringe Benefits
Support Services
Capital Outlay
Allocated to Projects
3
7
Assessing 4
Personnel Services
Fringe Benefits
Support Services
Capital Outlay
Allocated to Special Revenue
4.2
9.7
1.5
.6
18.3
4.0
.4
1.8
100.00%
1.2%
20,000
3,400
60,000
47,600
1.9%
123,950
38,200
50,050
2.6%
149,230
42,130
97,210
1 .3%
100,000
40,000
5.3%
351,500
103,790
235,950
2,500
(106,540)
2.9%
207,630
57,750
74,210
1,500
(21,890)
474,000
1,023,000
160,000
73,300
2,009,920
440,000
51,350
$ 191,090
$ 11,023,710
131,000
212,200
288,570
140,000
587,200
319,200
Kodiak Island Borough, Alaska Ordinance No. 98 -10
Page 2 of 6
Community Development 5 4.0%
Personnel Services 298,040
Fringe Benefits 82,960
Professional Services 0
Support Services 77,590
Allocated to Projects (15,000)
443,590
Building Inspections .9% 94,670
Contracted Services 90,900
Support Goods & Services 3,770
Economic Development .6% 63,000
Professional Services 16,000
Contributions 47,000
General Administration 1
Personnel Services
Fringe Benefits
Audit Expense
Support Services
Allocated to Other Funds
49,510
12,410
110,000
108,940
(6,130)
Emergency Preparedness
Support Services 5,500
Education Support 63.9%
Professional Services 399,600
Audit Expense 31,000
Support Goods & Services 40,000
Operating Transfers 6,573,720
Health & Sanitation 10.8%
Contracted Services 179,450
Contributions 227,110
Operating Transfers 785,240
Education, Culture, & Recreation 1.9%
Contributions 213,800
Operating Transfers 5,130
2.5% 274,730
.1% 5,500
7,044,320
1,191,800
218,930
Transfers & Contribution .1% 9,000
Other Operating Transfers 9,000
Total General Fund Expenditures $ 11,023,710
Kodiak Island Borough, Alaska Ordinance No. 98 -10
Page 3 of 6
B. Special Revenue Funds (Revenues and Expenditures)
1. Child Care Assistance (205) $354,240
2. Resource Manager (210) $191,920
3. Kodiak Area Transit (215) $370,000
4. Buildings & Grounds Fund (220) $552,440
5. Coastal Management (230) $20,000
6. Local Emergency Planning Committee (234) $50,000
7. Womens Bay Road Service District (240) $111,650
8. Service District No. 1 (242) $190,700
9. Service Area No. 2 (243) $200
10. Monashka Bay Road Service District (244) $23,400
11. Bay View Road Service District (246) $5,500
12. Fire Protection Area No. 1 (250) $328,200
13. Womens Bay Fire Department (252) $57,000
14. KIB Airport Fire District (254) $30,640
15. Woodland Acres Street Light District (260) $10,600
16. Kodiak Arts Council (275) $69,610
17. Facilities Fund (276) $4,726,000
18. Tourism Development (277) $32,100
C. Debt Service Funds (Revenues and Expenditures)
1. Debt Service (300) $2,847,670
2. Debt Service - Other (310) $9,000
Kodiak Island Borough, Alaska Ordinance No. 98 -10
Page 4 of 6
D. Capital Project Funds (Revenues and Expenditures)
1. Capital Project - Borough, Various (410) $3,017,650
2. Capital Projects - School Bonds, Various (420) $801,340
3. Capital Projects - Hospital Bonds (425) $19,307,244
4. Near Island Research Building (426) $12,850,000
5. Capital Projects - State Grants (430) $4,540,333
E. Enterprise Funds (Revenues and Expenditures)
1. Solid Waste Disposal Fund (530) $2,580,020
2. Hospital Enterprise Fund (540) $1,039,680
3. Near Island Research Fund (555) $2,454,500
4. 911 Service (560) $67,800
F. Internal Service Funds (Revenues and Expenditures)
1. Data Processing (600) $703,840
TOTAL ALL FUNDS $68,366,987
Kodiak Island Borough, Alaska Ordinance No. 98 -10
Page 5 of 6
Section 4. Tax Levy. A tax for the amount specified in the form of a mill levy is
hereby levied for the calendar year 1998, to be used for the purposes as
specified in the Budget for the Fiscal Year 1999 of the Kodiak Island
Borough commencing on the first day of July 1998 and ending on the
thirtieth day of June 1999 to defray expenses and liabilities of said entity
as enumerated in the applicable budgets.
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.
ATTEST:
The millage by taxing entity are as follows:
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 0 mills
J. Service District No. 2 0 mills
K. KIB Airport Fire District 2.00 mills
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FOURTH DAY OF JUNE, 1998
Donna F. Smith, CMC /AAE, Borough Clerk
Kodiak Island Borough, Alaska
KODIAK ISLAND BOROUGH
Je M. Selby, Borough Mayo
G ry L. Stevens, Presiding Officer
Ordinance No. 98 -10
Page 6 of 6