2002-10D Amending FY2003 BudgetKODIAK ISLAND BOROUGH
ORDINANCE NO. 2002 -10D
Introduced by: Manager Carlson
Requested by: Finance Director
Drafted by: Finance Director
Introduced: 08/21/2003
Public Hearing: 09/04/2003
Adopted: 09/04/2003
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 Borough Clerk's Department incurred the expense of holding an additional
election; and
WHEREAS, transfers to non - profits exceeded their budgets by $10,247; and
WHEREAS, the budget for the Child Care Assistance Program was $18,133 higher than
State funding; and
WHEREAS, the Building and Grounds Fund revenues budget needs to be increased by
$2,700 to match the KAMI (Kodiak Alliance for the Mentally III) grant; and
WHEREAS, the actual State Coastal Management Grant was $25,950 and only $24,900
was budgeted; and
WHEREAS, Fund 234, L.E.P.C. (Local Emergency Planning Committee) grant needs to be
increased by $17,937 to record acceptance of a FEMA (Federal Emergency Management
Agency) grant; and
WHEREAS, part of the 2000F Bond Issue, EPA loan costs, and some of the bond
issuance costs were not budgeted; and
WHEREAS, it was decided to set up the Womens Bay community planning revision as a
capital project fund; and
WHEREAS, some allocated salaries in the Solid Waste Fund and Hospital Enterprise Fund
had to be corrected in FY2003;
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THAT:
Section 1:
The General Fund Revenue Budget be increased by $53,627 to increase the
Borough Clerk's Department by $10,000.00, Health and Sanitation by $5,195,
Culture and Recreation by $5,052, and transfers out by $33,380.
Section 2: The Child Care Assistance Program be reduced by $18,133.
Section 3: Increase the Building and Grounds Fund by $2,700, with the increase in the
expenditure budget going to the MHC apartments department.
Section 4: Increase Fund 230 Coastal Management Program by $1,050 to recognize the
actual funds received.
Kodiak Island Borough, Alaska Ordinance No. 2002 -10D
Page 1 of 8
Fund 100 General Fund
Revenues:
Property Tax
Boat & Motor Vehicle Tax
Payment in Lieu of Taxes
Severance Taxes
Penalties & Int on tax
Licenses and Permits
Federal Shared Revenue
State Revenue Sharing
Municipal Assistance
Raw Fish Tax
Raw Fish Tax - Offshore
Fish Revitalization
Other State Revenue
Fmes
Interest Earnings
Miscellaneous
Use of Fund Balance
Sale of Fixed Assets
Transfer In
Total
Expenditures:
Borough Assembly
Borough Manager
Borough Clerk
Borough Attorney
Finance Department
Management Information Services
Assessing Department
Engineering/ Facilities Dept
Community Development
Building Official
Economic Development
General Administration
Emergency Preparedness
School District Support
Health and Sanitation
Culture and Recreation
Transfers Out
Total
Fund 205 Child Care Assistance Program
Revenue
Expenditures
Fund 208 Welfare to Work (DPA Case Management)
Revenue 49,891
Expenditures
DHSS Welfare to Work
DOL Welfare to Work
Total
Fund 210 Land Sales
Revenue
Expenditures
Kodiak Island Borough, Alaska
02 -10D (draft)
Amended As of Difference
Budget 06/30/03
6,953,960 6,993,616 (39,656) 101%
187,890 167,618 20,272 89%
538,000 809,933 (271,933) 151%
836,000 677,221 158,779 81%
150,000 130,946 19,054 87%
89,250 116,176 (26,926) 130%
420,030 394,131 25,899 94%
110,000 111,700 (1,700) 102%
120,000 128,514 (8,514) 107%
680,000 796,373 (116,373) 117%
60,000 44,395 15,605 74%
- 362,963 (362,963) 0%
13,000 9,250 3,750 71%
800 455 345 57%
250,000 168,213 81,787 67%
42,860 36,079 6,781 84%
2,052,705 - 2,052,705 0%
5,000 - 5,000 0%
1,000,000 1,000,000 -
13,509,495 11,947,584 1,561,911 88%
156,250 150,020 6,230 96%
200,960 191,088 9,872 95%
274,938 282,180 (7,242) 103%
2,584,200 2,519,766 64,434 98%
479,748 424,507 55,241 88%
399,968 303,579 96,389 76%
247,280 220,133 27,147 89%
96,635 87,935 8,700 91%
433,806 325,858 107,948 75%
130,000 112,968 17,032 87%
124,100 58,245 65,855 47%
229,660 214,494 15,166 93%
5,500 2,369 3,131 43%
7,618,320 7,621,250 (2,930) 100%
280,900 286,095 (5,195) 102%
147,230 152,282 (5,052) 103%
100,000 100,000 - 0%
13,509,495 13,052,771 456,724 97%
540,000 458,064 81,936 85%
540,000 498,685 41,315 92%
12,825 37,066 26%
49,891 25,569 24,322 51%
49,891 25,569 24,322 51%
881,000 120,536 760,464 14%
881,000 725,114 155,886 82%
Budget
Amendments
Revised
Budget
15,247 6,969,207
187,890
538,000
836,000
150,000
89,250
420,030
110,000
120,000
38,380 718,380
60,000
13,000
800
250,000
42,860
2,052,705
5,000
1,000,000
53,627 13,563,122
156,250
200,960
10,000 284,938 To cover change in health insuranse and
2,584,200 holding an additional election.
479,748
399,968
247,280
96,635
433,806
130,000 Low by 20 to 40K
124,100
229,660
5,500
7,618,320
5,195 286,095 Tc cover over -run
5,052 152,282 Tc cover over -run
33,380 133,380 Transfer to Womens Bay planing grant
53,627 13,563,122
(18,133) 521,867 To match State funding.
(18,133) 521,867 To match State funding.
49,891
49,891
49,891
881,000
881,000
To pay for over -runs in Culture and
Recreation and Health and Sanitation.
Also $5,000 to Clerks office to cover Health
Insurance change and additional
election
To cover transfer to Womens Bay planing
grant
Ordinance No. 2002 -10D
Page 3 of 8
02 -10D (draft)
Amended As of Difference Budget Revised
Budget 06/30/03 % Amendments Budget
Fund 220 Bwldings and Grounds
Revenues 1,060,050 1,065,658 (5,608) 101% 2,700 1,062,750 Match revenues to actual Kami Grant
Expenditures
Engineering Facilities - - -
Borough Building 499,080 224,805 274,275 45% 499,080
MHC Apartments 6,000 12,861 (6,861) 2,700 8,700 Match revenues to actual Kami Grant
School Buildings 527,230 330,148 197,082 63% 527,230
Parks 27,740 31,501 (3,761) 114% 27,740
Total Expenditures 1,060,050 599,315 460,735 57% 2,700 1,062,750
Fund 225 Insurance deductables
Revenues 100,000 100,000 - 100,000
Expenditures 100,000 100,000
Fund 230 Coastal Management
Revenues 24,900 10,289 14,611 41% 750 25,650 Increase per grant
Expenditures
Expenditures -CMG Regular 24,900 24,555 345 99% 750 25,650
Expenditures -CMG Special - - - - -
Total Expenditures 24,900 24,555 345 99% 750 25,650
Fund 234 L.E.P.C.
Revenues 20,000 10,670 9,330 53% 17,937 37,937 To record acceptance of FEMA grant
Expenditures
Expenditures -I.EPC 20,000 20,000 100% - 20,000
Expenditures -FEMA grant 17,937 17,937 To record acceptance of FEMA grant
Total Expenditures 20,000 20,000 100% 17,937 37,937
Fund 240 Womens Bay Road Service
Revenues 140,500 114,438 26,062 81% 140,500
Expenditures 140,500 82,684 57,816 59% 140,500
Fund 242 Service District No. 1
Revenues 237,550 179,629 57,921 76% 237,550
Expenditures 237,550 84,908 152,642 36% 237,550
Fund 243 Service Area No. 2
Revenues 200 41 159 0% 200
Expenditures 200 1 199 0% 200
Fund 244 Monaska Bay Road District
Revenues 23,400 25,367 (1,967) 108% 23,400
Expenditures 23,400 13,565 9,835 5846 23,400
Fund 246 Bay View Road Service Area
Revenues 5,470 6,011 (541) 110% 5,470
Expenditures 5,470 3,997 1,473 7346 5,470
Fund 250 Fire Protection Area No. 1
Revenues 417,930 326,468 91,462 78% 417,930
Expenditures 417,930 189,563 228,367 45% 417,930
Fund 252 Womens Bay Fire Department
Revenues 97,260 89,727 7,533 92% 97,260
Expenditures 97,260 71,196 26,064 73% 97,260
Fund 254 MB Airport Fire District
Revenues 16,900 16,981 (81) 100% 16,900
Expenditures 16,900 16,585 315 98% 16,900
Kodiak Island Borough, Alaska Ordinance No. 2002 -10D
Page 4 of 8
02 -10D (draft)
Amended As of Difference Budget Revised
Budget 06/30/03 % Amendments Budget
Fund 260 Woodland Acres Street Lights
Revenues 9,000 377 8,623 4% 9,000
Expenditures 9,000 5,505 3,495 61% 9,000
Fund 275 Kodiak Arts Council
Revenues 55,820 50,334 5,486 90% 55,820
Expenditures 55,820 53,584 2,236 96% 55,820
Fund 276 Facilities Fund
Revenues 14,012,944 12,792,644 1,220,300 91% 14,012,944
Expenditures/Transfers Out:
Building Insurance 622,560 622,560 - 100% 622,560
Insurance Contengency 46,083 46,083 0% (46,083) reduce transfer to fund 225 by $46,083.
Debt Service 462,670 462,670 100% (75,000) 387,670 Reduce transfer to Fund 300 by $75,000
Capital Projects 53,917 53,917 - 100% - 53,917 Interest eamings not available to trans.
Contengencies 12,827,714 0% 121,083 12,948,797
Total Expenditures 14,012,944 1,139,147 46,083 8% 14,012,944
Fund 277 Tourism Development
Revenues 45,000 30,452 14,548 68% 45,000
Expenditures 45,000 45,000 100% 45,000
Fund 300 Debt Service
Revenues 2,178,770 1,870,631 308,139 86% 124,000 2,302,770 $199,000 will have to come from Fund Bal.
Expenditures $75,000 returned to Fund 276.
Expenditures - School Debt 1,060,120 1,170,071 (109,951) 110% 110,000 1,170,120 EPA and 2000 F not budgeted
Expenditures - Hospital Debt 1,111,880 1,123,986 (12,106) 101% 14,000 1,125,880 Bond issuance costs not budgeted
Expenditures- KarlukLoans 6,770 6,759 11 100% 6,770
Expenditures -Other Debt - - -
Total Expenditures 2,178,770 2,300,816 (122,046) 106% 124,000 2,302,770
Fund 310 Debt Service - Other
Revenues
Expenditures
Kodiak Island Borough, Alaska Ordinance No. 2002 -10D
Page 5 of 8
Capital Projects
Fund 410 - Borough Capital Projects:
02 -10D (draft)
Amended As of Difference Budget Revised
Budget 06/30/03 % Amendments Budget
Revenues:
Interest Earnings 162,161 4,603 157,558 3% 162,161
Miscellaneous - 50 (50) #D1V /0! -
Sale of 2000 Series E Taxable Bonds 1,192,870 1,192,870 - 100% 1,192,870
State Matching Grant 150,000 150,000 - 100% 150,000
Total Revenues 1,505,031 1,347,523 157,508 #DTV /0! 1,505,031
Operating Transfers In:
General Fund 499,611 499,611 100% 30,380 529,991
Land Sales 50,000 50,000 100% - 50,000
Facilities Fund 545,775 545,775 100% 545,775
Debt Service - 0%
Hospital - 0%
Bayside Fire Department 400,000 400,000 - 100% 400,000
GIS - Funds 100, 210 20,000 20,000 100% 20,000
Transfers in 53,917 53,917 100% 53,917
Total Operating Transfers In 1,569,303 1,569,303 30,380 1,599,683
Total Revenues 3,074,334 2,916,826 157,508 95% 30,380 3,104,714
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 11,153 847 93% 12,000
146 BMX Bike Trail 55,000 49,278 5,722 90% 55,000
159 Borough Parks 26,500 27,106 (606) 102% 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 24,024 976 96% 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 K}IS Roof Repair /2000F Series 968,106 771,737 196,369 80% 968,106
02109 Matching School Repairl FY -01 53,345 53,596 (251) 100% 53,345
02110 GIS Project 20,000 20,276 (276) 101% 20,000
03100 Weatherproof HS Penthouse walls 50,000 - 50,000 0% 50,000
03101 IRMA Cricket installation and cleaning 80,000 78,880 1,120 99% 80,000
03102 KHS asbestos abatement & carpet installation 100,000 - 100,000 0% 100,000
03103 East & Main elementary paint 50,000 969 49,031 2% 50,000
03104 Refinish wooden gym floors 60,000 55,691 4,309 93% 60,000
03105 Northstar School road/parking lot design 50,000 22,795 27,205 46% 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 - 100% 20,000
03109 Borough Building air handling penthouse 10,000 - 10,000 0% 10,000
03110 Borough Building emergency generator 20,000 2,353 17,647 12% 20,000
03111 Borough Building security doors 8,000 - 8,000 0% 8,000
03117 School Repair/Matching Grant 53,917 52,423 1,494 97% 53,917
WB Conan Plan Revision - 0% 33,380 33,380 Transfer from CD. See C 2002 -27
Baler Oil/Water Wastewater Building engineering 0%
Baler Oil/Water Wastewater Building construction - - - 0%
400 Undesignated 369,194 18,324 350,870 5% 369,194
Transfer Out 100 - - - 0% - -
TotalBoroughProjects 3,074,334 1,655,515 1,418,819 54% 30,380 3,104,714
Kodiak Island Borough, Alaska Ordinance No. 2002 -10D
Page 6 of 8
02 -10D (draft)
Amended As of Difference Budget Revised
Budget 06/30/03 % 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 1,741,400 24,243 1,717,157 1% 1,741,400
Anton Larsen Bay Boat Ram 400,000 882 399,118 0% 400,000
Department of Agriculture - 0% -
Oil Spill Response Equipment 400,000 400,000 0% 400,000
School Repair 377,972 14,447 363,525 4% 377,972
03114 CLAP Grant 189,985 189,985 0% 189,985
Tide Gate 10,000 10,000 0% 10,000
Chiniak Grant 20,000 4,000 16,000 20% 20,000
Hospital needs assessment 54,000 - 54,000 0% - 54,000
ADF &G, fish research 200,000 2,176 197,824 1% 200,000
Total Revenues 3,793,357 45,749 3,747,608 0 3,793,357
Projects:
142 Clean Water Fund/Karluk Planning 50,000 23,192 26,808 46% 50,000
164 KIB Waste Management Implementation 1,741,400 330,367 1,411,033 19% 1,741,400
169 Clean Water Fund/Karluk Construction 350,000 89,189 260,811 25% 350,000
177 Anton Larsen Bay Boat Ram 400,000 566,475 (166,475) 142% 400,000
184 Oil Spill Response Equipment 400,000 399,411 589 100% 400,000
00100 High School Repair FY00 126,770 80,714 46,056 64% 126,770
00104 Tide Gate 10,000 8,904 1,096 89% 10,000
01100 High School Repair FY 01 125,398 125,398 - 100% 125,398
02107 ADF &G Research Study 200,000 64,991 135,010 32% 200,000
03114 CIAP Grant 189,985 20,008 169,977 11% 189,985
03115 Hospital needs assessment 54,000 - 54,000 0% 54,000 Paid through fund 540
03116 School Repair 125,804 110,762 15,042 88% 125,804
03118 Chiniak Multi-use Grant 20,000 3,895 16,105 19% 20,000
Total Expenditures 3,793,357 1,823,305 1,970,052 7 3,793,357
Kodiak Island Borough, Alaska Ordinance No. 2002 -10D
Page 7 of 8
Amended
Budget
Fund 490 Enterprise Funds Capital Projects
Landfill Closeout/Leachate Treatment 3,000,000
Hospital 740,000
Total Revenues 3,740,000
165 Landfill Closeout/Leachate Treatment
03112 Hospital access and parking, Phase I& E
03113 Specialty Clinic roof repair /replacement
Total Expenditures
Fund 530 Solid Waste Collection/Disposal
Revenues
Waste Collection
Waste Disposal
Total Expenditures
Fund 540 Hospital Enterprise Fund
Revenues:
State Shared Revenues
Interest Earnings
Fuller Trust Proceeds
Providence Hospital Lease
Kodiak Island Health Care Foundation
Gain on sale of assets
Revenues fromHospital Operations
Other Financing Sources
Use of Retained Earnings
Total Revenues
Expenditures and Transfers:
Expenditures
Total Expenditures
Fund 560 - Telephone 911 Service
Revenues
Expenditures
Kodiak Island Borough, Alaska
3,000,000
700,000
40,000
3,740,000
2,812,990 2,875,901 (62,911) 102%
1,286,730
1,526,260
2,812,990
Fund 555 - Kodiak Fisheries Research Center
Revenues 1,983,843
Expenditures
Research Facility 1,950,051
Dorm Facility 33,792
1,983,843
02 -10D (draft)
As of Difference
06/30/03
(100,000) 3,100,000 -3%
740,000 0%
(100,000) 3,840,000 (0)
2,242,193 757,807 75%
4,417 695,583 1%
60,112 (20,112) 150%
2,242,193 1,497,807 60%
1,314,814 (28,084) 102%
1,193,980 332,280 78%
2,508,795 304,195 89%
40,000 48,857 (8,857) 122%
655 (655)
60,000 56,428 3,572 94%
720,000 720,000 - 100%
70,000 70,000 0%
- (21,478) 21,478
200,000 200,000 0%
598,540 598,537 3 100%
1,688,540 1,403,000 285,540 83%
1,688,540 1,627,781 60,759 96%
1,688,540 1,627,781 60,759 96%
2,008,194 (24,351) 101%
1,667,953 282,098 86%
22,223 11,569 66%
1,690,176 293,667 85%
69,000 68,003 997 99%
69,000 70,500 (1,500) 102%
Budget
Amendments
12,000 2,824,990 To match budgeted allocated salaries.
5,000
7 000
12,000
Revised
Budget
3,000,000
740,000
3,740,000
3,000,000
700,000
40,000
3,740,000
1,291,730
1,533,260
2,824,990
40,000
60,000
720,000
70,000
5,000 205,000 To match budgeted allocated salaries.
598,540
5,000 1,693,540
5,000 1,693,540 Budgeted in 100 105 allocated salaries.
5,000 1,693,540
1,983,843
1,950,051
33,792
1,983,843
69,000
69,000
Budgeted in 100 105 allocated salaries.
Budgeted in 100 105 $SKallocated salaries.
and $2K in 100 140 not budgeted in 530
Ordinance No. 2002 -10D
Page 8 of 8
Section 5: Increase the LEPC budget by $17,937 to reflect the FEMA grant.
Section 6: Increase the Debt Service Fund by $124,000, with $110,000 going to school
debt and $14,000 going to hospital debt. This will be funded by a use of Fund
Balance.
Section 7: In Fund 530, Solid Waste Collection /Disposal interest earnings will be increased
by $12,000 to pay for allocated salaries.
Section 8: In Fund 540, Hospital Enterprise Fund, a $5,000 use of retained earnings will
be used to pay for allocated salaries.
ATTEST:
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FOURTH DAY OF SEPTEMBER, 2003
KODIAK ISLAND BOROUGH
Gabrielle LeDoux, Borough Mayor
udith A. Nielsen, C, Borough Clerk
Kodiak Island Borough, Alaska Ordinance No. 2002 -10D
Page 2 of 8