2002-10A Amending FY2003 BudgetKODIAK ISLAND BOROUGH
ORDINANCE NO. 2002 -10A
Introduced by: Manager Carlson
Requested by: Finance Director
Drafted by: Finance Director
Introduced: 08/01/2002
Public Hearing: 08/15/2002
Adopted: 08/15/2002
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY
AMENDING ORDINANCE NO. 2002 -10 KODIAK ISLAND BOROUGH
FISCAL YEAR 2003 BUDGET TO REFLECT AMENDMENTS
WHEREAS, the insurance for the Kodiak Island Borough has increased from $229,082 in
FY 2002 to $575,487 in FY 2003; and
WHEREAS, we are experiencing a 300% increase in insurance and only a 50% increase in
insurance was budgeted for FY 2003; and
WHEREAS, the actual insurance bills are exceeding the budget by $164,487 and these funds
are available in the facilities funds and fund balances of the other affected funds; and
WHEREAS, the Kodiak Island Borough saved almost $100,000 in premiums by moving from
a $5,000 deductible to a $100,000 on most of our properties; and
WHEREAS, this deductible may someday need to be funded; and
WHEREAS, this increase in insurance is not exclusive to the Kodiak Island Borough only; and
WHEREAS, the Kodiak Island Borough was awarded a matching grant from the State of
Alaska of $125,804 for School Facilities Upgrade and Repair with a required match of
$53,917; and
WHEREAS, the Kodiak Island Borough was awarded a FY 2003 legislative grant for the
purpose of Chiniak School /Tsunami Center /Water Well and Equipment improvements in the
amount of $20,000;
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 insurance line items will be adjusted as reflected on the attached schedule,
to be paid out of the Facilities Fund or individual fund balances.
Section 3: A new special revenue fund, titled "Insurance Deductibles" will be established.
Section 4:
Section 5:
The Borough FY 2003 budget is amended to increase the State Capital Grant
Projects, Fund 430 in the amount of $179,721 with 125,804 coming from the
State of Alaska and $53,917 coming from the Facilities Fund, Fund 276.
The Borough FY 2003 budget is amended to increase the State Capital Grant
Projects, Fund 430 in the amount of $20,000 with the revenue coming from the
State of Alaska.
Kodiak Island Borough, Alaska Ordinance No. 2002 -10A
Page 1 of 9
ATTEST:
4
f udith A. Nielsen, C, Borough Clerk
THIS FIFTEENTH DAY OF AUGUST, 2002
KODIAK ISLAND BOROUGH
Gabrielle LeDoux, Borough Mayor
Kodiak Island Borough, Alaska Ordinance No. 2002 -10A
Page 2 of 9
Original As of Difference Budget Revised
Budget % Amendments Budget
Fund 100 General Fund
Revenues:
Property Tax 6,953,960 - 6,953,960 0% 6,953,960
Boat & Motor Vehicle Tax 187,890 - 187,890 0% 187,890
Payment in Lieu of Taxes 538,000 - 538,000 0% 538,000
Severance Taxes 836,000 - 836,000 0% 836,000
Penalties & Int on tax 150,000 150,000 0% 150,000
Licenses and Permits 89,250 - 89,250 0% 89,250
Federal Shared Revenue 420,030 - 420,030 0% 420,030
State Revenue Sharing 110,000 - 110,000 0% 110,000
Municipal Assistance 120,000 - 120,000 0% 120,000
Raw Fish Tax 680,000 - 680,000 0% 680,000
Raw Fish Tax - Offshore 60,000 - 60,000 0% 60,000
Other State Revenue 13,000 13,000 0% 13,000
Fines 800 - 800 0% 800
Interest Earnings 250,000 - 250,000 0% 250,000
Miscellaneous 42,860 - 42,860 0% 42,860
Use of Fund Balance 595,305 - 595,305 0% 57,400 652,705
Sale of Fixed Assets 5,000 5,000 0% 5,000
Transfer In - - -
Total 11,052,095 - 11,052,095 0% 57,400 11,109,495
Expenditures:
Borough Assembly 161,420 161,420 0% (5,170) 156,250
Borough Manager 198,730 - 198,730 0% 2,230 200,960
Borough Clerk 274,938 274,938 0% 274,938
Borough Attorney 184,200 184,200 0% 184,200
Finance Department 484,168 484,168 0% (4,420) 479,748
Management Information Services 399,968 399,968 0% 399,968
Assessing Department 247,280 247,280 0% 247,280
Engineering/ Facilities Dept 97,635 97,635 0% (1,000) 96,635
Community Development 433,806 433,806 0% 433,806
Building Official 130,000 130,000 0% 130,000
Economic Development 124,100 124,100 0% 124,100
General Administration 272,870 272,870 0% (43,210) 229,660
Emergency Preparedness 5,500 5,500 0% 5,500
School District Support 7,609,350 7,609,350 0% 8,970 7,618,320
Health and Sanitation 280,900 280,900 0% 280,900
Culture and Recreation 147,230 147,230 0% 147,230
Transfers Out - - 0% 100 000 100,000
Total 11,052,095 11,052,095 0% 57,400 11,109,495
Fund 205 Child Care Assistance Program
Revenue 540,000 540,000 0% 540,000
Expenditures 540,000 540,000 0% 540,000
Fund 208 Welfare to Work (DPA Case Management)
Revenue 70,000 70,000 0% 70,000
Expenditures
DHSS Welfare to Work -
DOL Welfare to Work 70,000 70,000 0% 70,000
Total 70,000 70,000 0% 70,000
Fund 210 Land Sales
Revenue 23,100 23,100 0% 23,100
Expenditures 231,000 231,000 0% 231,000
Kodiak Island Borough, Alaska Ordinance No. 2002 -10A
Page 3 of 9
Fund 220 Buildings and Grounds
Revenues 901,680 901,680 0% 158,370 1,060,050
Expenditures
Engineering Facilities -
Borough Building 492,140 - 492,140 0% 6,940 499,080
MHC Apartments 1,130 1,130 4,870 6,000
School Buildings 380,670 - 380,670 0% 146,560 527,230
Parks 27,740 - 27,740 0% - 27,740
Total Expenditures 901,680 - 901,680 0% 316,740 1,060,050
Fund 225 Insurance deductables
Revenues 100,000 100,000
Expenditures 100,000 100,000
Fund 230 Coastal Management
Revenues 25,940 - 25,940 0% 25,940
Expenditures
Expenditures -CMG Regular 25,940 25,940 0% 25,940
Expenditures -CMG Special - - -
Total Expenditures 25,940 25,940 0% 25,940
Fund 234 L.E.P.C.
Revenues 20,000 20,000 0% 20,000
Expenditures 20,000 20,000 0% 20,000
Fund 240 Womens Bay Road Service
Revenues 110,500 110,500 0% 110,500
Expenditures 110,500 - 110,500 0% 110,500
Fund 242 Service District No. 1
Revenues 237,550 237,550 0% 237,550
Expenditures 237,550 237,550 0% 237,550
Fund 243 Service Area No. 2
Revenues 200 200 0% 200
Expenditures 200 200 0% 200
Fund 244 Monaska Bay Road District
Revenues 23,400 23,400 0% 23,400
Expenditures 23,400 23,400 0% 23,400
Fund 246 Bay View Road Service Area
Revenues 5,470 5,470 0% 5,470
Expenditures 5,470 5,470 0% 5,470
Fund 250 Fire Protection Area No. 1
Revenues 408,600 408,600 0% 9,330 417,930
Expenditures 408,600 408,600 0% 9,330 417,930
Fund 252 Womens Bay Fire Department
Revenues 90,800 90,800 0% 6,460 97,260
Expenditures 90,800 90,800 0% 6,460 97,260
Fund 254 KIB Airport Fire District
Revenues 16,900 16,900 0% 16,900
Expenditures 16,900 16,900 0% 16,900
Fund 260 Woodland Acres Street Lights
Revenues 9,000 9,000 0% 9,000
Expenditures 9,000 9,000 0% 9,000
Kodiak Island Borough, Alaska Ordinance No. 2002 -10A
Page 4 of 9
Fund 275 Kodiak Arts Council
Revenues 55,820 - 55,820 0% 55,820
Expenditures 55,820 55,820 0% 55,820
Fund 276 Facilities Fund
Revenues 13,830,254 - 13,830,254 0% 257,560 14,087,814
Expenditures/Transfers Out: 13,830,254 - 13,830,254 0% 257,560 14,087,814
Fund 277 Tourism Development
Revenues 45,000 - 45,000 0% 45,000
Expenditures 45,000 - 45,000 0% 45,000
Fund 300 Debt Service
Revenues 1,828,770 1,828,770 0% 1,828,770
Expenditures
Expenditures - School Debt 1,060,120 1,060,120 0% 1,060,120
Expenditures - Hospital Debt 761,880 761,880 0% 761,880
Expenditures - Karluk Loans 6,770 6,770 0% 6,770
Expenditures -Other Debt - - -
Total Expenditures 1,828,770 1,828,770 0% 1,828,770
Fund 310 Debt Service - Other
Revenues
Expenditures
Kodiak Island Borough, Alaska Ordinance No. 2002 -10A
Page 5 of 9
Capital Projects
Fund 410 - Borough Capital Projects:
Revenues:
Interest Earnings 162,161 - 162,161 0% 162,161
Sale of 2000 Series E Taxable Bonds 1,192,870 - 1,192,870 0% 1,192,870
State Matching Grant 150,000 - 150,000 0% 150,000
Total Revenues 1,505,031 - 1,505,031 - 1,505,031
Operating Transfers In:
General Fund 499,611 499,611 0% 499,611
Land Sales 50,000
Facilities Fund 545,775 545,775 0% 545,775
Debt Service - 0%
Hospital 740,000
Bayside Fire Department 400,000 400,000 0% 400,000
GIS - Funds 100, 210 20,000 20,000 0% 20,000
Total Operating Transfers In 2,255,386 - 2,255,386
Total Revenues 3,760,417 1,505,031 0% 3,760,417
Projects:
85 Village Metals Removal 150,000 150,000 0% 150,000
105 Anton Larsen Dock 140,000 140,000 0% 140,000
114 State Airport Improvements 11,000 11,000 0% 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 12,000 0% 12,000
146 BMX Bike Trail 55,000 55,000 0% 55,000
159 Borough Parks 26,500 - 26,500 0% 26,500
173 Bayside classroom equipment 75,000 75,000 0% 75,000
174 Bayside Storage Addition & Engine Bay 400,000 400,000 0% 400,000
182 State Fair & Rodeo Water Project 25,000 25,000 0% 25,000
00102 Bayside Underground Electrical 22,000 22,000 0% 22,000
00105 Matching School Repair FY -00 54,330 54,330 0% 54,330
00106 MIS Study 30,000 - 30,000 0% 30,000
01101 Matching School Repair FY -01 53,742 53,742 0% 53,742
01105 KHS Roof Repair /2000F Series 968,106 968,106 0% 968,106
02109 Matching School Repairl FY -01 53,345 53,345 0% 53,345
02110 GIS Project 20,000 20,000 0% 20,000
03100 Weatherproof HS Penthouse walls 50,000 50,000 0% 50,000
03101 IRMA Cricket installation and cleaning 80,000 80,000 0% 80,000
KHS office heating - - 0% -
03102 KHS asbestos abatement & carpet installation 100,000 100,000 0% 100,000
03103 East & Main elementary paint 50,000 50,000 0% 50,000
03104 Refinish wooden gym floors 60,000 60,000 0% 60,000
03105 Northstar School road/parking lot design 50,000 50,000 0% 50,000
03106 KHS emergency generator 50,000 50,000 0% 50,000
03108 Borough Building additional parking 50,000 50,000 0% 50,000
03107 IRMA roof cleaning and repair 20,000 20,000 0% 20,000
03109 Borough Building air handling penthouse 10,000 10,000 0% 10,000
03110 Borough Building emergency generator 20,000 20,000 0% 20,000
03111 Borough Building security doors 8,000 8,000 0% 8,000
03112 Hospital access and parking, Phase I & II 700,000 700,000 0% 700,000
03113 Specialty Clinic roof repair /replacement 40,000 40,000 0% 40,000
Baler Oil/Water Wastewater Building engineering 0%
Baler Oil/Water Wastewater Building construction 0%
400 Undesignated 369,194 369,194 0% 369,194
Transfer Out 100 - - 0% -
Total Borough Projects 3,760,417 3,760,417 0% 3,760,417
Kodiak Island Borough, Alaska Ordinance No. 2002 -10A
Page 6 of 9
Fund 420 -Tax Exempt Bonds
Revenues:
Sale of 2000 E General Obligation Bonds
Interest Earnings
Operating Transfers in:
General Fund
Total Revenues
165 Landfill Closeout/Leachate Treatment
Total Expenditures
20,000
1,485,000
1,505,000
20,000 0% 20,000
1,485,000 0% 1,485,000
0%
0%
1,505,000 0% 1,505,000
Projects:
01102 KHS Roof Repair /2000E Series 1,505,000 - 1,505,000 0% 1,505,000
Total Expenditures 1,505,000 - 1,505,000 0% 1,505,000
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 1,585,800 - 1,585,800 0% 1,585,800
Anton Larsen Bay Boat Ramp 400,000 - 400,000 0% 400,000
Department of Agriculture - - - 0% -
Oil Spill Response Equipment 400,000 400,000 0% 400,000
School Repair 252,168 252,168 0% 125,804 377,972
Tide Gate 10,000 10,000 0% - 10,000
Chiniak Grant 0% 20,000 20,000
Transfers in 0% 53,917 53,917
Total Revenues 3,047,968 3,047,968 - 199,721 3,247,689
Projects:
142 Clean Water Fund/Karluk Planning 50,000 50,000 0% 50,000
164 KIB Waste Management Implementation 1,585,800 1,585,800 0% 1,585,800
169 Clean Water Fund/Karluk Construction 350,000 350,000 0% 350,000
177 Anton Larsen Bay Boat Ramp 400,000 400,000 0% 400,000
184 Oil Spill Response Equipment 400,000 400,000 0% 400,000
00100 High School Repair FY00 126,770 126,770 0% 126,770
00104 Tide Gate 10,000 10,000 0% 10,000
01100 High School Repair FY 01 125,398 125,398 0% - 125,398
School Repair - 0% 179,721 179,721
Chiniak Grant - 0% 20,000 20,000
Total Expenditures 3,047,968 3,047,968 - 199,721 3,247,689
Fund 490 Landfill Closeout/ Leachate Treatment
Landfill Closeout/Leachate Treatment 3,000,000 3,000,000 0% 3,000,000
3,000,000 3,000,000 0% 3,000,000
3,000,000 3,000,000 0% 3,000,000
Fund 530 Solid Waste Collection/Disposal
Revenues 2,796,010 2,796,010 0% 16,980 2,812,990
Waste Collection 1,285,340 1,285,340 0% 1,390 1,286,730
Waste Disposal 1,510,670 1,510,670 0% 15 590 1,526,260
Total Expenditures 2,796,010 2,796,010 0% 16,980 2,812,990
Kodiak Island Borough, Alaska Ordinance No. 2002 -10A
Page 7 of 9
Fund 540 Hospital Enterprise Fund
Revenues:
State Shared Revenues 40,000 40,000 0% 40,000
Interest Earnings - -
Fuller Trust Proceeds 60,000 - 60,000 0% 60,000
Providence Hospital Lease 720,000 - 720,000 0% 720,000
Kodiak Island Health Care Foundation 70,000 - 70,000 0% 70,000
Gain on sale of assets - - -
Revenues from Hospital Operations 200,000 - 200,000 0% 200,000
Other Financing Sources 598,540 - 598,540 0% 598,540
Increase in Retained Earnings - - - -
Total Revenues 1,688,540 - 1,688,540 0% 1,688,540
Expenditures and Transfers:
Expenditures 1,688,540 1,688,540 0% 1,688,540
Total Expenditures 1,688,540 1,688,540 0% 1,688,540
Fund 555 - Kodiak Fisheries Research Center
Revenues 1,947,980 - 1,947,980 0% 35,863 1,983,843
Expenditures
Research Facility 1,916,530 - 1,916,530 0% 33,521 1,950,051
Dorm Facility 31,450 - 31,450 0% 2 342 33,792
1,947,980 - 1,947,980 0% 35,863 1,983,843
Fund 560 - Telephone 911 Service
Revenues 6,900 - 6,900 0%
Expenditures 69,000 69,000 0%
6,900
69,000
Kodiak Island Borough, Alaska Ordinance No. 2002 -10A
Page 8 of 9
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Page 9 of 9