2001-10C Amending FY2002 BudgetKODIAK ISLAND BOROUGH
ORDINANCE NO. 2001 -10C
Introduced by: Manager Carlson
Requested by: Finance Director
Drafted by: Finance Director
Introduced: 06/04/2002
Public Hearing: 06/20/2002
Amended: 06/20/2002
Adopted: 06/20/2002
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY
AMENDING ORDINANCE NO. 2001 -10 2002 FISCAL YEAR BUDGET
TO REFLECT AMENDMENTS
WHEREAS, the Fiscal Year 2002 Raw Fish Tax remitted by the State of Alaska exceeded
the budget by $249,464; and
WHEREAS, the Borough Clerk's office is conducting a Special By -Mail Election for the
Mission Lake Tide Gate Service Area; and
WHEREAS, the Kodiak Island Borough Assembly is funding the Kodiak Island Salmon
Workgroup for an additional $7,160; and
WHEREAS, the Kodiak Island Borough Assembly is funding school crossing guards for
$12,000; and
WHEREAS, the Kodiak Island Borough is required to pay back the Karluk loans made by the
State of Alaska with the first payments due in Fiscal Year 2002; and
WHEREAS, money for these adjustments is available due to an amount in Raw Fish Tax
significantly over budget; and
WHEREAS, landfill costs for Waste Management Inc. were incorrectly budgeted as waste
collection costs when they should have been budgeted as waste disposal costs; and
WHEREAS, this will not change the total landfill budget but just the amount budgeted in
each department; and
WHEREAS, the United States Department of Commerce, National Oceanic and Admospheric
Administration has granted financial assistance under the Coastal Impact Assistance Program
to the Kodiak Island Borough for Fiscal Year 2002 as evidenced by NOAA Award No.
NA170Z205a; and
WHEREAS, the Kodiak Island Borough will address coastal isues and needs asset forth in the
Project and Cost Estimate Proposal; and
WHEREAS, the Kodiak Island Borough was awarded an additional $1,500 for Welfare to
Work (DPA Case Management); and
WHEREAS, the Kodiak Island Borough approved Contract No. 2002 -06 for GIS Services.
Kodiak Island Borough, Alaska Ordinance No. 2001 -10C
Page 1 of 8
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THAT:
Section 1: This ordinance is not of a general and permanent nature and shall not become
a part of the Kodiak Island Borough Code of Ordinances.
Section 2: The Borough Fiscal Year 2002 budget is amended to increase the General Fund
Raw Fish Tax in he amount of $44,160.
Section 3: The Borough Clerk's office is increased $5,000 to cover election costs.
Section 4: Economic Development is increased $7,160 for the Kodiak Salmon Workgroup.
Section 5: The Borough Fiscal Year 2002 budget is amended to add $12,000 for school
crossing guards.
Section 6: Transfers out of the General Fund is increased by $20,000 to pay for the Karluk
loan.
Section 7: Debt Service Transfers is increased by $20,000 and expenditures for the Karluk
loan is increased by $20,000.
Section 8: The budget for waste disposal is increased by $300,000 and the budget for
waste collection is decreased by $300,000 due to a change in management
philosophy at the landfill.
Section 9:
The Kodiak Borough Assembly accepts NOAA Award No. NA170Z20 to increase
the State Capital Grants Projects, Fund 430 in the amount of $189,985 and
directs staff to complete the necessary forms and accounting to manage such
funds.
Section 10: The Kodiak Island Borough was awarded an additional $1,500 for Welfare to
Work (DPA Case Management).
Section 11: The Kodiak Island Borough is decreasing the General Fund and the Resource
Management Fund by $10,000 each and increasing Borough Capital Projects by
$20,000 to pay for GIS Services.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS TWENTIETH DAY OF JUNE, 2002
ATTEST:
Judith A. Nielsen, CMC Borough Clerk
Kodiak Island Borough, Alaska
KODIAK ISLAND BOROUGH
Gabrielle LeDoux o
, Bo ugh Mayor
Ordinance No. 2001 -10C
Page 2 of 8
Amended As of Difference Budget Revised
Budget 04/30/02 % Amendments Budget
Fund 100 General Fund
Revenues:
Property Tax 6,956,460 6,939,569 16,891 100% 6,956,460
Boat & Motor Vehicle Tax 187,800 134,883 52,917 72% 187,800
Payment in Lieu of Taxes 500,000 671,141 (171,141) 134% 500,000
Severance Taxes 890,000 485,176 404,824 55% 890,000
Penalties & Int on tax 150,000 139,641 10,359 93% 150,000
Licenses and Pernits 81,170 78,971 2,199 97% 81,170
Federal Shared Revenue 420,200 182 420,018 0% 420,200
State Revenue Sharing 148,820 107,221 41,599 72% 148,820
Municipal Assistance 119,800 119,829 (29) 100% - 119,800
Raw Fish Tax 1,037,880 1,287,344 (249,464) 124% 44,160 1,082,040
Raw Fish Tax - Offshore 10,000 76,903 (66,903) 769% 10,000
Other State Revenue 12,000 - 12,000 0% 12,000
Fines 1,300 300 1,000 23% 1,300
Interest Earnings 272,200 195,650 76,550 72% 272,200
Miscellaneous 39,200 134,778 (95,578) 344% 39,200
Use of Fund Balance 0% -
Sale of Fixed Assets 5,000 1,063 3,937 21% 5,000
Transfer In 200,000 200,000 - 200.E
Total 11,031,830 10,572,651 459,179 96% 44,160 11,075,990
Expenditures:
Borough Assembly 161,390 110,975 50,415 69% 161,390
Borough Manager 182,980 169,934 13,046 93% 182,980
Borough Clerk 280,380 215,839 64,541 77% 5,000 285,380
Borough Attorney 259,250 149,630 109,620 58% 259,250
Finance Department 455,910 353,730 102,180 78% 455,910
Management Information Services 615,630 458,828 156,802 75% 615,630
Assessing Department 275,690 144,858 130,832 53% 275,690
Engineering/ Facilities Dept 126,330 86,868 39,462 69% 126,330
Community Development 390,090 310,809 79,281 80% (10,000) 380,090
Building Official 110,510 96,517 13,993 87% 110,510
Econonic Development 74,000 68,103 5,897 92% 7,160 81,160
General Administration 286,180 210,951 75,229 74% 286,180
Emergency Preparedness 5,500 2,117 3,383 38% 5,500
School District Support 7,365,290 6,206,218 1,159,072 84% 12,000 7,377,290
Health and Sanitation 286,920 279,996 6,924 98% 286,920
Culture and Recreation 155,780 147,227 8,553 95% 155,780
Transfers Out - - - 0% 30,000 30,000
Total 11,031,830 9,012,600 2,019,230 82% 44,160 11,075,990
Fund 205 Child Care Assistance Program
Revenue 540,049 399,541 140,508 74% 540,049
Expenditures 540,049 406,349 133,700 75% 540,049
Fund 208 Welfare to Work (DPA Case Management)
Revenue 183,092 158,544 24,548 87% 1,500 184,592
Expenditures
DHSS Welfare to Work 116,100 80,433 35,667 69% 1,500 117,600
DOL Welfare to Work 66,992 12,941 54,051 19% - 66,992
Total 183,092 93,374 89,718 51% 1,500 184,592
Fund 210 Land Sales
Revenue 95,750 605,302 (509,552) 632% (10,000) 85.750
Expenditures 95,750 58,805 36,945 61% (10,000) 85,750
Kodiak Island Borough, Alaska Ordinance No. 2001 -10C
Page 3 of 8
Amended As of Difference Budget Revised
Budget 04/30/02 % Amendments Budget
Fund 220 Buildings and Grounds
Revenues 546,980 482,897 64,083 88% 546,980
Expenditures
Engineering Facilities - - -
Borough Building 377,440 233,164 144,276 62% 377,440
MHCApartrnents 1,130 3,168 (2,038) 1,130
School Buildings 140,670 170,810 (30,140) 121% 140,670
Parks 27,740 16,016 11,724 58% - 27,740
Total Expenditures 546,980 423,158 123,822 77% 546,980
Fund 230 Coastal Management
Revenues 25,940 7,750 18,190 30% 25,940
Expenditures
Expenditures-CMG Regular 25,940 17,551 8,389 68% 25,940
Expenditures -CMG Special - - - -
Total Expenditures 25,940 17,551 8,389 68% 25,940
Fund 240 Womens Bay Road Service
Revenues 103,780 115,291 (11,511) 111% 103,780
Expenditures 103,780 96,903 6,877 93% - 103,780
Fund 242 Service District No. 1
Revenues 201,150 140,983 60,167 70% 201,150
Expenditures 201,150 110,308 90,842 55% 201,150
Fund 243 Service Area No. 2
Revenues 200 74 126 0% 200
Expenditures 200 1 199 0% 200
Fund 244 Monaska Bay Road District
Revenues 23,400 24,875 (1,475) 106% 23,400
Expenditures 23,400 31,338 (7,938) 134% 23,400
Fund 246 Bay View Road Service Area
Revenues 5,470 5,823 (353) 106% 5,470
Expenditures 5,470 5,233 237 96% 5,470
Fund 250 Fire Protection Area No. 1
Revenues 356,400 317,662 38,738 89% - 356,400
Expenditures 356,400 166,560 189,840 47% 356,400
Fund 252 Womens Bay Fire Department
Revenues 66,100 71,840 (5,740) 109% 66,100
Expenditures 66,100 51,454 14,646 78% 66,100
Fund 254 KIB Airport Fire District
Revenues 28,010 14,526 13,484 52% 28,010
Expenditures 28,010 70 27,940 0% 28,010
Kodiak Island Borough, Alaska Ordinance No. 2001 -10C
Page 4 of 8
Amended As of Difference Budget Revised
Budget 04/30/02 % Amendments Budget
Fund 260 Woodland Acres Street Lights
Revenues 9,000 653 8,347 7% 9,000
Expenditures 9,000 4,067 4,933 45% 9,000
Fund 275 Kodiak Arts Council
Revenues 51,720 46,474 5,246 90% 51,720
Expenditures 51,720 46,091 5,629 89% 51,720
Fund 276 Facilities Fund
Revenues 5,313,990 4,692,611 621,379 88%
Expenditures/fransfersOut: 5,313,990 607,150 4,706,840 11%
Fund 277 Tourists Development
Revenues 52,200 40,387 11.813 77%
Expenditures 52,200 47,213 4,987 90%
Fund 310 Debt Service - Other
Revenues
Expenditures
5,313,990
5,313,990
52,200
52.200
Fund 300 Debt Service
Revenues 1,990,210 2,032,722 - (42,512) 102% 20,000 2,010,210
Expenditures
Expenditures-School Debt 1,222,550 1,173,116 49,434 96% 1,222,550
Expenditures - Hospital Debt 767,660 767,435 225 100% - 767,660
Expenditures -Other Debt - - 20,000 20,000
Total Expenditures 1,990,210 1,940,551 49,659 98% 20,000 2,010,210
Kodiak Island Borough, Alaska Ordinance No. 2001 -10C
Page 5 of 8
Capital Projects
Fund 410 - Borough Capital Projects:
Revenues:
Interest Earnings 162,161 24,056 138,105 15% 162,161
Sale of 2000 Series E Taxable Bonds 1,192,870 - 1,192,870 0% 1,192,870
Total Revenues 1,355,031 24,056 1,330,975 2% 1,355,031
Operating Transfers In:
General Fund 499,611 499,611 0% 499,611
Facilities Fund 53,345 53,345 0% 53,345
Debt Service - - 0 %
Bayside Fire Department 400,000 400,000 0% - 400,000
Total Operating Transfers In - - - 20,000 20,000
Total Revenues 952,956 952,956 0% 20,000 972,956
Total Revenues 2,307,987 24,056 2,283,931 1% 20,000 2,327,987
Projects:
85 Village Metals Removal 150,000 120,994 29,006 81% 150,000
105 Anton Larsen Dock 140,000 139,580 420 100% 140,000
114 State Airport Improvements 11,000 60 10,940 1% 11,000
117 Helipad Striping 3,000 - 3,000 0% 3,000
130 East Elementary Doorways 4,200 - 4,200 0% 4,200
133 Red Cross Building Repairs 12,000 6,778 5,222 56% 12,000
146 BMX Bike Trail 55,000 49,278 5,722 90% 55,000
159 Borough Parks 26,500 10,231 16,269 39% 26,500
173 Bayside classroom equipment 75,000 48,199 26,801 64% 75,000
174 Bayside Storage Addition & Engine Bay 400,000 20 399,980 0% 400.000
182 State Fair & Rodeo Water Project 25,000 20,624 4,376 82% 25,000
00102 Bayside Underground Electrical 22,000 22,000 0% 22,000
00105 Matching School Repair FY -00 54,330 54,330 100% 54,330
00106 MIS Study 30,000 29,983 17 100% 30,000
01101 Matching School Repair FY-01 53,742 53,742 100% 53,742
01105 KHS RoofRepair/2000F Series 968,106 902,738 65,368 93% 968,106
02109 Matching School Repair FY -02 KHS Roof Repair /200C 53,345 - 53,345 0% 53,345
GIS project - - 0% 20,000 20,000
400 Undesignated 24,764 17,870 6,894 72% 24,764
Transfer Out 100 200,000 - 200,000 0% 200,000
Total Borough Projects 2,307,987 1,454,428 853,559 63% 20,000 2,327,987
Fund 420 - Tax Exempt Bonds
Revenues:
Sale of 2000 E General Obligation Bonds
Interest Earnings
Operating Transfers in:
General Fund
Total Revenues
Amended As of Difference Budget Revised
Budget 04/3W02 % Amendments Budget
1,485,000 1,485,000 0%
45,000 5,400 39,600 12%
0%
0%
1,530,000 5,400 1,524,600 0%
1,485,000
45,000
1,530,000
Projects:
01102 KHS Roof Repair/2000E Series 1,530,000 1,533,369 (3,369) 100% 1,530,000
Total Expenditures 1,530,000 1,533,369 (3,369) 100% 1,530,000
Kodiak Island Borough, Alaska Ordinance No. 2001 -10C
Page 6 of 8
Fund 490 Landfill Closeout/ Leachate Treatment
Landfill Closeout/Leachate Treatment
165 Landfill Closeout/Leachate Treatment
Total Expenditures
Fund 530 Solid Waste Collection/Disposal
Revenues
Amended As of Difference Budget Revised
Budget 04/30 /02 % Amendments Budget
Fund 430 -State Capital Grant Projects:
Revenues:
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 1,857,100 78,315 1,778,785 4% 1,857,100
Anton Larsen Bay Boat Ramp 400,000 796 399,204 0% 400,000
Department of Agriculture 10,000 1,304 8,696 13% 10,000
Oil Spill Response Equipment 400,000 400,000 0% 400,000
School Repair & Upgrade FY-00 126,770 126,770 0% 126,770
School Repair & Upgrade FY -01 125,398 125,398 0% 125,398
Volunteer Fire Assistance 3,699 3,699 - 100% 3,699
Fisheries Research /DCED 200,000 40,000 160,000 20% 200,000
High School Repair FY -02 124,471 7,070 117,401 6% 124,471
Coastal Impact Impact Program - 0% 189,985 189,985
Interest Earnings 0%
Operating Transfers in: 0%
General Fund 0%
Total Revenues 3,647,438 131,184 3,516,254 4% 189,985 3,837,423
Projects:
142 Clean Water Fund/Karluk Planning 50,000 23,192 26,808 46% 50,000
164 KIB Waste Management Implementation 1,857,100 252,772 1,604,328 14% 1,857,100
169 Clean Water Fund/Karluk Construction 350,000 89,189 260,811 25% 350,000
177 Anton Larsen Bay Boat Ranp 400,000 92,024 307,976 23% 400,000
184 Oil Spill Response Equipment 400,000 362,457 37,543 91% 400,000
00100 High School Repair FY00 126,770 80,714 46,056 64% - 126,770
00104 Tide Gate 10,000 1,304 8,696 13% 10,000
01100 High School Repair FY 01 125,398 125,398 - 100% 125,398
01106 Volunteer Fire Assistance FY -02 3,699 3,699 - 100% 3,699
02107 Fisheries Research Building Feasibility Study 200,000 6,429 193,571 3% 200,000
02108 High School Repair FY -02 124,471 124,471 0% - 124,471
Coastal Impact Impact Program - - 0% 189,985 189,985
Total Expenditures 3,647,438 1,037,178 2,610,260 28% 189,985 3,837,423
3,000,000 (100,000) 3,100,000 -3% 3,000,000
3,000,000 2,231,868 768,132 74% 3,000,000
3,000,000 2,231,868 768,132 74% 3,000,000
2,718,008 2,379,233 338,775 88% 2,718,008
Waste Collection 1,419,100 948,777 470,323 67% (300,000) 1,119,100
Waste Disposal 1,298,908 1,067,831 231,077 82% 300,000 1,598,908
Total Expenditures 2,718,008 2,016,608 701,400 74% - 2,718,008
Fund 540 Hospital Enterprise Fund
Revenues:
State Shared Revenues 40,000 39,617 383 99% 40,000
Interest Earnings 3,385 (3,385) #DIV /0!
Fuller Trust Proceeds 60,000 54,070 5,930 90% 60,000
Providence Hospital Lease 720,000 600,000 120,000 83% 720,000
Kodiak Island Health Care Foundation 70,000 25,550 44,450 70,000
Gain on sale of assets - #DIV /0!
Revenues from Hospital Operations 200,000 - 200,000 0% 200,000
Other Financing Sources 598,540 448,903 149,637 75% 598,540
Increase in Retained Earnings - - - -
Total Revenues 1,688,540 1,171,525 517,015 69% 1,688,540
Expenditures and Transfers:
Expenditures 1,688,540 1,377,017 311,523 82% 1,688,540
Total Expenditures 1,688,540 1,377,017 311,523 82% 1,688,540
Kodiak Island Borough, Alaska Ordinance No. 2001 -10C
Page 7 of 8
Amended As of Difference Budget Revised
Budget 04/30/02 % Amendments Budget
Fund 555 - Kodiak Fisheries Research Center
Revenues 1,947,980 1,582,179 365,801 81% 1,947,980
Expenditures
Research Facility 1,916,530 1,369,927 546,603 71% 1,916,530
Dorm Facility 31,450 13,298 18,152 42% 31,450
1,947,980 1,383,225 564,755 71% 1,947,980
Fund 560 - Telephone 911 Service
Revenues 69,000 52,085 16,915 75%
Expenditures 69,000 45,226 23,774 66%
69,000
69,000
Kodiak Island Borough, Alaska Ordinance No. 2001 -10C
Page 8 of 8