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2011-06-08 Special Work Session Kodiak Island Borough Assembly Special Work Session Wednesday, June 8, 2011, 7:30 p.m., Borough Assembly Chambers Work Sessions are informal meetings of the Assembly where Assembly members review the upcoming regular meeting agenda packet and seek or receive information from staff. Although additional items not listed on the work session agenda are discussed when introduced by the Mayor, Assembly, or staff, no formal action is taken at work sessions and items that require formal Assembly action are placed on regular Assembly meeting agenda. Citizen's comments at work sessions are NOT considered part of the official record. Citizen's comments intended for the "official record" should be made at a regular Assembly meeting. CITIZENS' COMMENTS (Limited to Three Minutes per Speaker) ITEMS FOR DISCUSSION 1. Continuation of the FY2012 Budget Discussion MANAGER'S COMMENTS CLERK'S COMMENTS MAYOR'S COMMENTS ASSEMBLY MEMBERS COMMENTS Scenario 1 Mill Rate @ 11.00 mills Renewal & KIB KIBSD Debt Service Replacement Total Proposed Mill Rate 0.03 9.40 1.55 0.02 11.00 Resource Value Motor Vehicle Tax - 255,233 - - 255.233 State Revenue Sharing 955.015 - - - 955,015 State Debt Service - - 2,265,000 - 2,265,000 Severance Tax -Fish 130,000,000 1,430.000 - - - 1,430,000 Severance Tax- Mining 2.000.000 22.000 - - - 22,000 Severance Tax- Logging 8.705.000 95.757 - - - 95,757 Total Severance Taxes 140.705.000 1,547.757 - - 1.547,757 Otter Revenues 3,446,672 - 1,465 - 3,448.137 Transfers in - 90,600 400,000 63.220 490.600 Real Property Tax 955,533.000 28,666 8,982,010 1.481,075 19,110 10,491,751 Personal Property Tax 98,139.000 2.944 922,507 152,115 1,963 1,077,566 Total Property Taxes 1,053,672,000 31,610 9,904,517 1,633,190 21,073 11.569.317 Total Revenues 1,194.377.000 5,981.054 10,250,350 4,299,655 84.293 20,531.059 Expenditures 5.981.054 10,250.350 4,299,655 84.293 20,615.352 Revenues minus Expenditures 0 - - - 0 Mill rate 11.00 Severance 1.10% Total General Fund 5,921,258 II% Total KIBSD 45,584,836 89% KIBSD Funding request 11,185,233 51,506,094 100% Less Budget ' (10,250,350) Difference 934,883 Original Budget 6,361.366 Current proposed budget @ 11.00 mills 5,981,054 State Aid 693.000 380,312 Changes by department KIBSD Use of fund Balance? 241.883 Legislative (5,000) Manager (11.420) Clerk (41,280) Finance Dept. (19,098) IT (151,470) Assessing (3,200) Eng/Fac (80,617) CDD (38,950) Building Insp. (20,000) Economic Development 38.000 General Administration (100,497) Parks and Recreation (10.000) Transfers out 63,220 (380.312) Scenario 2 Mill Rate @ 10.50 mills Renewal & KIB KIBSD Debt Service Replacement Total Proposed Mill Rate 0.03 8.90 1.55 0.02 10.50 Resource Value Motor Vehicle Tax - 255,233 - - 255.233 State Revenue Sharing 955.015 - - - 955,015 State Debt Service - - 2,265,000 - 2,265.000 Severance Tax -Fish 130,000.000 1,365,000 - - - 1,365.000 Severance Tax- Mining 2.000,000 21.000 - - - 21,000 Severance Tax- Logging 8.705,000 91.405 - - - 91,405 Total Severance Taxes 140,705,000 1,477.405 - - 1.477,405 Other Revenues 3,446.672 - 1,465 - 3,448.137 Transfers in - 90.600 400,000 63,220 490,600 Real Property Tax 955,533.000 28,666 8,504,244 1.481,075 19,110 10,013.985 Personal Property Tax 98,139,000 2.944 873,437 152,115 1,963 1,028.496 Total Property Taxes 1,053.672,000 31.610 9,377,681 1,633,190 21,073 11,042.481 Total Revenues 1.194,377.000 5,910,702 9,723,514 4,299,655 84,293 19.933,871 Expenditures 5.910,702 9,723,514 4,299,655 84.293 20,018,164 Revenues minus Expenditures (0) - - - (0) Mill rate 10.50 Severance 1.05% Total General Fund 5,921258 11% Total KIBSI) 45,584,836 89x90 KIBSD Funding request 11,185.233 51,506,094 100% Less Budget (9,723.514) Difference 1,461,719 Original Budget 6.361,366 Current proposed budget O 10.50 mills 5,910,702 State Aid 693,000 450,664 Changes by department KIBSD Use of fund Balance? 768,719 Legislative (5,000) Manager (11,420) Clerk (41.280) Finance Dept. (19,098) IT (151,470) Assessing (3.200) Eng/Fac (80.617) CDD (38,950) Building Insp. (20,000) Economic Development 38,000 Genera! Administration (100,497) Parks and Recreation (10,000) Transfers out 63,220 (380.312) Additional cuts needed 70,352 KIBSD Salaries & Benefits vs. Inflation 39,000,000 38,000,000 a 37,000,000 n• 36,000,000 35,000,000 34,000,000 33,000,000 w 32,000,000 a 31,000,000 41 30,000,000 m 29,000,000 �Y 28,000,000 ., w 27,000,000 26,000,000 N 25,000,000 mi tt ) 24,000,000 23,000,000 tt 22,000,000 (l 21,000,000 V) 20,000,000 Q 19,000,000 18,000,000 17,000,000 CO 16,000,000 Y 15,000,000 CD FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 Fiscal Year KIBSD Salaries vs. Inflation 22,000,000 ...� 21,000,000 " 20,000,000 co tn 19,000,000 m 18,000,000 Y ' � 17,000,000 a■• H 16,000,000 ® 15,000,000 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 Fiscal Year Between FY 2002 and FY 2011 the Salaries and Benefits paid (or in the case of FY 2011, budgeted) by the Kodiak Island School District exceeded the rate of inflation (as measured by the Anchorage CPI -U) by over $9.6 million ($9,670,534). The Salaries and Benefits shown on the following table are taken from the proposed KIBSD FY 2012 Budget (page 120). The figures for FY 2002 through FY 2010 are actual expenditures; those for FY 2011 and 2012 are budgeted figures. The CPI -U shown in column 5 is the Anchorage CPI -U for the calendar year in which the fiscal year shown in column 1 began. E.g., since FY 2002 began on July 1, 2001, the Anchorage CPI -U shown for FY02 is the Anchorage CPI -U for calendar year 2001, which was 155.2. Since a Consumer Price Index for 2011 cannot be calculated until after year end, an estimated CPI -U was calculated for FY 2012 based upon an assumption that it would be 2.5% higher than the CPI -U for 2010. KIBSD Salaries & Benefits, Actual vs. Inflation Year Salaries Benefits Salaries + ANC Salaries + Difference Benefits CPI -U Benefits Adj. for Inflation FY02 15,260,388 4,531,021 19,791,409 155.2 19,791,409 0 FY03 16,270,571 4,353,505 20,624,076 158.2 20,173,975 450,101 FY04 15,712,193 4,568,524 20,280,717 162.5 20,722,319 - 441,602 FY05 16,511,044 5,702,636 22,213,680 166.7 21,257,911 955,769 FY06 17,380,510 6,662,328 24,042,838 171.8 21,908,273 2,134,565 FY07 18,246,747 8,167,800 26,414,547 177.3 22,609,644 3,804,903 FY08 19,391,772 13,646,167 33,037,939 181.237 23,111,698 9,926,241 FY09 19,870,132 12,335,034 32,205,166 189.497 24,165,029 8,040,137 FY10 20,408,922 12,279,585 32,688,507 191.744 24,451,571 8,236,936 FY11 20,743,282 13,812,398 34,555,680 195.144 24,885,146 9,670,534 FY12 21,454,581 15,766,852 37,221,433 200.023 25,507,326 11,714,107 KIBSD Salaries vs. Anchorage CPI Increases Year Actual Anchorage FY02 Salaries Difference Salaries CPI -Ua Adjusted for Actual salaries paid less paid /budgeted Inflation FY02 salaries adjusted for inflation 15,260,388 155.2 15,260,388 0 FY03 16,270,571 158.2 15,554,913 715,658 FY04 15, 712,193 162.5 15, 978,007 - 265,814 FY05 16,511,044 166.7 16, 390, 240 120,804 FY06 17,380,510 171.8 16,891,781 488,729 FY07 18,246,747 177.3 17,432,318 814,429 FY08 19,391,772 181.237 17,819,315 1,572,457 FY09 19,870,132 189.497 18,631,876 1,238,256 FY10 20,408,922 191.744 18,853,595 1,555,327 FY11 20, 743,282 195.144 19,187,304 1,555,978 FY12 21,454,581 200.023 19,666,987 1,787,594 b The increases in total KIBSD salaries between FY02 and FYI I exceeded the (Anchorage) rate of inflation by over $1.5 million. If the FY12 budget proposed by the KIBSD is fully funded, the overage increases to almost $1.8 million. Between FY02 and FY11 total KIBSD salaries increased at 1.4 times the rate of inflation (as measured by the Anchorage CPI -U). Increase in actual total salaries: $20,743,282 - 15,260,388 = $5,482,894 Increase if FY02 total had tracked inflation: $19,187,304 - 15,260,388 = $3,926,916 $5,482,894 - $3,926,916 = 1.4 Alternatively: % Increase in actual total KIBSD salaries: $5,482,894 - $15,260,388 = 35.9% % Increase in inflation (Anchorage CPI -U): (195.144 - 155.2) - 155.2 = 25.7% 35.9/25.7 = 1.40 a Anchorage CPI -U is for the calendar year during which the Fiscal Year began. E.g., FY02 began 7/1/01 so the CPI -U shown is for 2001. b The Anchorage CPI -U for 2011 cannot yet be determined so an estimate was calculated based upon the assumption that it would be 2.5% greater rthan the 2010 CPI -U. The Anchorage CPI -U increased by 1.2% from 2008 to 2009 and by 1.9% from 2009 to 2010 Kodiak Island Borough �`I� Budget Worksheet Report �� tt/ 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Revenue Department 000 Fund Revenues Prooerty Tax 311.100 Real Property Tax $7,846,642.36 $8,029,452.76 $8,420,009.95 $9,169,000.00 $9,169,257.98 $716,650.00 $95,553.00 311.200 Personal PropertyTax $1,053.917.99 $1,092,850.12 $1,046,933.54 $1,079,000.00 $1,078,739.51 $73,600.00 $9,814.00 Total: Property Tax $8,900,560.35 $9,122,302.88 $9,466,943.49 $10,248,000.00 $10,247,997.49 $790,250.00 $105,367.00 Non Ad Valorem Taxes 313.100 Boat Tax $25,078.81 $24,017.00 $22,548.06 $24,000.00 $24,639.00 $25,140.00 $25,140.00 313.110 Motor Vehicle Tax $252,810.50 $274,461.74 $260,739.04 $250,000.00 $174,570.92 $0.00 $0.00 313.120 Aircraft tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $15,300.00 Total: Non Ad Valorem Taxes $277,889.31 $298,478.74 $283,287.10 $274,000.00 $199,209.92 $25,140.00 $40,440.00 Payment In Lieu Of Taxes 314.100 PILT - Federal $787,790.00 $1,775,015.00 $1,328,052.00 $1,300,000.00 $0.00 $1,300,000.00 $1,328,000.00 314,200 PILT - KIHA $17,211.36 $16,767.45 $21,146.96 $20,000.00 $0.00 $20,000.00 $20,000.00 314.210 PILT - Alaska Housing $0.00 $0.00 $12,394.21 $0.00 $0.00 $0.00 $0.00 314.300 PILT -State Of AK $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Payment In Lieu Of Taxes $805,001.36 $1,791,782.45 $1,361,593.17 $1,320,000.00 $0.00 $1,320,000.00 $1,348,000.00 Severance Taxes 316.100 Fish $1,409,253.27 $1,289,694.95 $1,287,693.17 $1,550,000.00 $1,155,490.38 $1,575,000.00 $1,430,000.00 316.200 Mining $12,566.60 $14,001.65 $19,761.80 $20,000.00 $4,202.45 $28,500.00 $22,000.00 316.300 Logging $14,389.74 $7,491.85 $28,619.76 $20,000.00 $31,982.28 $28,500.00 $95,757.00 316.400 SeveranceTaxes Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Severance Taxes $1,436,209.61 $1,311,188.45 $1,336,074.73 $1,590,000.00 $1,191,675.11 $1,632,000.00 /$1,547,757.00 Penalties & Interest Tax 319.100 Penalties /Interest $178,080.78 $132,471.34 $132,875.71 $150,000.00 $172,377.31 $150,000.00 $150,000.00 Total: Penalties & Interest Tax $178,080.78 $132,471.34 $132,875.71 $150,000.00 $172,377.31 $150,000.00 $150,000.00 Licenses & Permits 322.110 Building Permits $46,097.09 $52,002.07 $64,009.90 $60,000.00 $34,017.00 $60,000.00 $60,000.00 322.120 Subdivision $4,900.00 $6,075.00 $4,075.00 $4,000.00 $6,600.00 $4,000.00 $4,000.00 322.130 Cond Use Permit $1,000.00 $1,500.00 $250.00 $500.00 $1,600.00 $500.00 $500.00 user: Karl Short Pages 1 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 000 Fund Revenues Fines 351.100 Animal Control $1,197.50 $700.00 $125.00 $500.00 $0.00 $500.00 $500.00 351.120 Zoning Violations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Fines $1,197.50 $700.00 $125.00 $500.00 $0.00 $500.00 $500.00 Interest Earnings 361.100 Interest Earnings $415,208.26 $245,367.47 $213,519.28 $0.00 $120,463.84 $10,000.00 $60.000.00 361.110 Gain /Loss On Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 361.300 Change in Fair Mkt value $129,717.82 $47,457.66 ($34,952.47) $0.00 ($143,511.52) $0.00 $0.00 Total: Interest Earnings $544,926.08 $292,825.13 $178,566.81 $0.00 ($23,047.68) $10,000.00 $60,000.00 Miscellanous - Classified 380.110 Jury Duty $175.00 $0.00 $12.50 $100.00 $0.00 $100.00 $100.00 380.120 Sale Of Copies $8.308.35 $7,339.91 $3,233.88 $8,000.00 $1,395.50 $2,000.00 $2,000.00 380.122 Sale Of Maps $236.50 $151.75 $307.90 $300.00 $795.00 $600.00 $600.00 380.124 Sale /Computer Data $640.00 $600.00 $0.00 $600.00 $0.00 $0.00 $0.00 380.130 Dishonored Check Fee $25.00 $125.00 $0.00 $0.00 $25.00 $25.00 $25.00 380.150 Local Elec/Reimb $0.00 $0.00 $0.00 $0.00 $100.00 $0.00 $0.00 380.170 Other $4,00328 $76,439.80 $1,913.85 $515,729.00 $523,300.99 $5,000.00 $5,000.00 380180 Abandoned Vehicle ($615.98) $825.00 $3,375.00 $3,000.00 $0.00 $0.00 $0.00 Reimbursement 380.230 Insur Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 380.250 Admin Fee /Cap.Proj. $323.56 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 380.260 Legal & Collection Fee Reimb. 54.436.52 $5,433.73 $2,649.04 $3,000.00 $6,690.72 $3,000.00 $3,000.00 380.270 Passport Fee $5,855.00 $3,775.00 $1,425.00 $0.00 $0.00 $0.00 $0.00 380.280 IBEW Reimb. $0.00 $267.50 $0.00 $0.00 $0.00 $0.00 $0.00 Total' Miscellanous - Classified $23,387.23 $94,957.69 $12,917.17 $530,729.00 $532,307.21 $10,725.00 $10,725.00 Other Financ no Sources 389.100 Use Of Fund Balance $0.00 $0.00 $0.00 $1,177,083.00 $0.00 $47,791.00 50.00 Total: Other Financing Sources $0.00 $0.00 $0.00 $1,177,083.00 $0.00 $47,791.00 $0.00 user: Karl Short Pages 3 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Revenue Totals $14, 714, 664.27 $15,816,249.86 $15,630,927.27 $17,617,267.00 $14,190,016.13 56.265,916.00 $5,981,054.00 Expenses Department 100 Legislative Person netS rvi 410.106 Mayoral Stipend $6,000.00 $6,000.00 $6,000.00 $6,000.00 $4,500.00 $6,000.00 $6,000.00 410.108 Assembly Stipend $25,100.00 $25,800.00 $25,200.00 $25,200.00 $19,200.00 $25,200.00 $25,200.00 Total: Personnel Services $31,100.00 $31,800.00 $31,200.00 $31,200.00 $23,700.00 $31,200.00 $31,200.00 Employee Benefits 420.110 Unemployment Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.120 FICA Taxes $2,409.75 $2,432.70 $2,428.87 $2,390.00 $1,855.23 $2,390.00 $2,390.00 420.130 Group Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.140 Retirement $3,432.00 $2,640.00 $2,989.55 $4,030.00 51,824.90 $4,030.00 $4,030.00 420.150 Workers Compensation $273.23 $292.56 $282.35 $400.00 $264.94 $400.00 $400.00 Total: Employee Benefits $6,114.98 $5,365.26 $5,700.77 $6,820.00 $3,945.07 $6,820.00 $6,820.00 Professional Services 430.100 Political Lobbyist $67,000.00 $67,000.00 $67,562.49 $71,500.00 557.814.29 $71,500.00 $71,500.00 430.170 Contract Negotiators $0.00 50.00 $0.00 $0.00 50.00 $0.00 $0.00 Total: Professional Services $67,000.00 $67,000.00 $67,562.49 $71,500.00 $57,814.29 $71,500.00 $71,500.00 rt ..• . -Ni 450.100 Office Supplies $0.00 $62.77 $0.00 $500.00 $500.00 $500.00 $500.00 450.120 Printing /Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.140 Dues /Books /Period $19,327.90 $19,537.22 $11,873.98 $20,000.00 $19,025.85 $20,000.00 $20,000.00 450.200 Honorarium /Amenities $2,308.17 $2,135.69 $1,830.83 $2,500.00 $2,643.57 $2,500.00 $2,500.00 450.210 Food /Business Lunch $9,311.59 $7,189.32 $9,866.41 $15,000.00 $13,190.96 $15,000.00 $15,000.00 450.220 Insur And Bonding $525.96 $458.00 $648.00 $700.00 $413.00 $700.00 $700.00 450.290 Recruit/Relocation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.300 Travel /Per Diem $13,324.98 $17,315.94 $21,664.04 $24,000.00 $25,745.96 $25,000.00 $22,000.00 450.301 Mayor Travel /Per Diem $6,582.81 $10,243.20 $14,499.63 $15,000.00 $3,132.48 516,000.00 $14,000.00 user: Karl Short . Pages 5 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 105 Borough Management Personnel Services 410.110 Salaries $175,604.14 $230,656.21 $251,144.19 $285,500.00 $225,723.50 $295,530.00 $295,530.00 410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $2,781.54 $5,506.36 $4,239.98 $7,010.00 $3,018.84 $7,210.00 $5,000.00 Total: Personnel Services $178,385.68 $236,162.57 $255,384.17 $292,510.00 $228,742.34 $302,740.00 $300,530.00 Employee Benefits 420.110 Unemployment Taxes $11.03 $23.76 $24.87 $0.00 $22.88 $0.00 $0.00 420.120 FICA Taxes $12,943.34 $17,078.56 $17,503.11 $22,000.00 $16,729.81 $23,098.00 $23,098.00 420.130 Group Insurance $34,310.17 $47,811.73 $52,213.60 $84,310.00 $57,311.15 $115,280.00 $106,270.00 420.140 Retirement $39,106.26 $85,865.75 $67,718.07 $81,790.00 $63,213.00 $84,643.00 $84,643.00 420.150 Workers Compensation $1,579.10 $2,251.31 $2,284.52 $2,700.00 $2,555.75 52,792.00 $2,792.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Employee Benefits $87,949.90 $153,031.11 $139,744.17 $190,800.00 $139,832.59 $225,813.00 $216,803.00 u■.•rt ... . - Ni - 450.100 Office Supplies $444.41 $1,228.15 $632.85 $1,300.00 $520.10 $1,300.00 $1,300.00 450.115 Computer Software<5000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding $1,000.20 $945.81 $274.18 $500.00 $0.00 $500.00 $500.00 450.130 Postage $0.00 ($31.10) $17.91 $100.00 $0.00 $100.00 $100.00 450,140 Dues /Books /Period $3,329.56 $5,636.04 $3,433.94 $5,000.00 $2,91940 $5,000.00 $5,000.00 450.160 Furniture /Fixtures $262.19 $0.00 $0.00 $3,000.00 $0.00 $3,000.00 $3,000.00 450.170 Mach /Equip < $5000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.210 Food /Business Lunch $234.73 $707.62 $527.20 $500.00 $261 83 $500.00 $500.00 450.220 Insur And Bonding $2,288.79 $2,832.00 $2,843.00 $0.00 $2,291.00 $0.00 $0.00 450.270 Continuing Education $4,690.54 $4,206.81 $7,217.31 $10,000.00 $2,073.53 $10,000.00 $9,800.00 450.290 Recruit /Relocation $3,444.80 $99.24 $339.75 $500.00 $0.00 $0.00 $0.00 450.300 Travel /Per Diem $5,864.08 $3,499.60 $11,550.41 $10,000.00 $12,033.87 $10.000.00 $10,000.00 450.330 Rent $13,320.00 $17,693.40 $17,693.40 $17,693.00 $16,218.95 $17,693.00 $17,693.00 450.340 Telephone $2,852.63 $1,718.61 $1,881.43 $0.00 $1,447.00 $0.00 $0.00 user: Karl Short Pages 7 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 110 Borough Clerk Personnel Services 410.110 Salaries $156,286.54 $175,144.12 $196,974.79 $192,760.00 $181,206.81 $201,340.00 $201,340.00 410.120 Temporary Help $0.00 $2,741.67 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $8,647.60 $8,542.74 $7,255.38 $8,870.00 $8,319.66 $9,270.00 $9,270.00 Total: Personnel Services $164,934.14 $186,428.53 $204,230.17 $201,630.00 $189,526.47 $210,610.00 $210.610.00 Emolovee Benefits 420.110 Unemployment Taxes $14.38 $18.71 $19.85 $0.00 $18.86 $0.00 $0.00 420.120 FICA Taxes $12.175.83 $13,758.57 $14,636.83 $15,420.00 $14,203.92 $16,120.00 $16,120.00 420.130 Group Insurance $45,047.97 $44,285.12 $46,825.32 $61,890.00 $56,374.79 $87,230.00 $78,650.00 420.140 Retirement $36,064.35 $67,295.64 $54,835.68 $56,380.00 $52,024.13 $58,230.00 $58.230.00 420.150 Workers Compensation $1,430.71 $1,715.21 $1,778.34 $1,850.00 $2,015.33 $1,930.00 $1.930.00 Total: Emolovee Benefits $94,733.24 $127,073.25 $118,096.02 $135,540.00 $124,637.03 $163,510.00 $154,930.00 tampon Goods & Services 450.100 Office Supplies $1,396.17 $769.51 $318.86 $1,500.00 $931.40 $1,500.00 $1,500.00 450.110 Operating Supplies $0.00 $104.59 $100.14 $0.00 $0.00 $200.00 $200.00 450.115 Computer Software<5000 $0.00 $0.00 $0.00 $0.00 $0.00 $20,000.00 $0.00 450.120 Printing /Binding $5,345.14 $4,332.24 $4,921.49 $5,000.00 $4,296.41 $5,000.00 $5,000.00 450.130 Postage $0.00 $31.35 $60.90 $0.00 $11.65 $0.00 $0.00 450.140 Dues /Books /Period $1,622.51 $2,315.00 $2,630.00 $2,000.00 ($265.00) $3,000.00 $3,000.00 450.160 Furniture /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.170 Mach /Equip <$5000.00 $0.00 $885.00 $0.00 $2,000.00 $0.00 $2,000.00 $2,000.00 450.180 Equipment Rental $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.210 Food /Business Lunch $2,027.50 ($414.80) $0.00 $500.00 $3,500.90 $0.00 $0.00 450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $20,883.39 $19,559.76 $24,903.00 $24,000.00 $18,706.00 $20,000.00 $20,000.00 450.232 Advertising -APOC $0.00 $2,127.40 $0.00 $0.00 $0.00 $0.00 $0.00 450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.270 Continuing Education $15,159.43 $18,002.78 $19,660.34 $17,500.00 $16,995.01 $17,500.00 $14,800.00 450.290 Recruit/Relocation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 user: Karl Short Pages 9 of 41 Wednesday, June 08. 2011 Kodiak Island Borough • Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 115 Borough Attorney Legal Services 431.110 Litigation Expenses $18,624.43 $0.00 $0.00 $20,000.00 $2,470.25 $20,000.00 $20,000.00 431.120 Legal Fees $132,466.74 $62,773.54 $85,130.26 $120,000.00 $119,259.75 $100,000.00 $100,000.00 :fait Legal Services $151,091.17 $62,773.54 $85,130.26 $140,000.00 $121,730.00 $120,000.00 $120,000.00 Sort Goods & Services 450.120 Printing /Binding $0.00 S0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.130 Postage $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.210 Food /Business Lunch $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $3.811.26 $3.488.99 $6,491.59 $7,000.00 $5,263.54 $8,000.00 $8,000.00 450.240 Filing /Record Fees $450.00 $322.00 $245 -00 $1,000.00 S380.00 $1,000.00 $1,000.00 450.245 Title Search Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.325 Settlement Costs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Suonort Goods & Services $4,261.26 $3,810.99 $6,736.59 $8,000.00 $5,643.54 $9,000.00 $9,000.00 Department Total: Borough Attorney $155,352.43 $66,584.53 $91,866.85 $148,000.00 $127,373.54 $129,000.00 $129,000.00 user: Karl Short Pages 11 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 120 Finance Department 450.330 Rent $53,280.00 $66,600.00 $66,600.00 $66,600.00 $61,050.00 $66,600.00 $66,600.00 450.340 Telephone $2,169.42 $1,330.95 $2,291.51 $3,000.00 $1,945.81 $3,000.00 $3,000.00 450.430 Repairs /Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.435 Maint Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Support Goods & Services $101,686.76 $111,257.52 $113,679.22 $119,550.00 $106,637.08 $121,550.00 $121,350.00 Cap ital Outlay 470.100 Machinery/Equip>$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.110 Furnitures /Fixtures $0.00 $0.00 $1,512.24 $0.00 $0.00 $0.00 $0.00 470.115 Computer Software >$5.000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Capital Outlay $0.00 $0.00 $1,512.24 $0.00 $0.00 $0.00 $0.00 Allocated To Proiects 492.205 Alloc to Day Care ($1,102.01) ($50,366.96) ($16,943.29) ($11,810.00) ($14,086.38) ($12,000.00) ($12,000.00) 492.208 Welfare to Work $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.210 Alloc to Land Sales ($999.96) ($999.96) ($999.96) ($1,000.00) ($916.63) ($1,000.00) ($1,000.00) 492.400 Capital Projects $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.530 Alloc /Solid Waste ($24,000.00) ($24,000.00) ($24,000.00) ($12,000.00) ($22,000.00) ($24,000.00) ($24,000.00) 492.555 Allocated to KFRC ($9,999.96) ($9,999.96) ($9,999.96) ($10,000.00) ($9,166.63) ($12,000.00) ($12,000.00) Total: Allocated To Projects ($36,101.93) ($85,366.88) ($51,943.21) ($34,810.00) ($46,169.64) ($49,000.00) ($49,000.00) Department Total: Finance Department $671,824.40 $692,596.98 $767,100.08 $803,340.00 $720,284.12 $860,498.00 $841,400.00 user: Karl Short Pages 13 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 125 Information Technology 450.280 Staff Training $0.00 $2,000 00 $0.00 $3,000.00 $0.00 $3,000.00 $3,000.00 450.290 Recruit/Relocation $0.00 $83.88 $968.07 $0.00 $0.00 $0.00 $0.00 450.300 Travel /Per Diem $2,580.70 $787.50 $402.50 $1,500.00 $681.75 $1,500.00 $1,500.00 450.330 Rent $34,719.96 $46,087.20 $46,087.20 $32,880.00 $42,246.60 $32,880.00 $32,880.00 450.340 Telephone $3,547.84 $3,519.68 $4,622.64 $6,300.00 $3,875.19 $6,300.00 $6,300.00 450.430 Repairs /Maintenance $7,048.69 $10,640.97 $7,662.29 $8,000.00 $7,340.61 $8,000.00 $8,000.00 450.435 Maint Agreements $100,295.49 $128,987.75 $157,481.97 $165,525.00 $157,119.84 $161,545.00 $161,545.00 Total $uonort Goods & Services $178,416.96 $222,401.24 $258,213.58 $295,150.00 $242,277.27 $299,825.00 $285,625.00 fly 470.100 Machinery/Equip>$5,000 $106,375.25 $37,066.30 $43,979.56 $51,000.00 $10,452.78 $60,000.00 $60,000.00 470.110 Furnitures /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.115 Computer Software >$5,000 $0.00 $0.00 $15,582.00 $0.00 $0.00 $160,000.00 $55,000.00 Total: Caoital Outlay $106,375.25 $37,066.30 $59,561.56 $51,000.00 $10,452.78 $220,000.00 $115,000.00 Allocated To Projects 492.110 Enterprise Funds ($11,657.76) ($12,000.48) ($12,000.48) ($12,000.00) ($11,000.44) ($12,000.00) ($12,000.00) 492.120 Allocated To KIBSD 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.220 Alloc /Buildings &Gnd $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.290 Allocated to KIBSD ($66,868.80) ($66,460.00) ($30,604.00) $0.00 $0.00 $0.00 $0.00 Total: Allocated To Prnierts ($78,526.56) ($78,460.48) ($42,604.48) ($12,000.00) ($11,000.44) ($12,000.00) ($12,000.00) Department Total: Information Technology $467,042.17 $487,354.39 $670,730.86 $825,680.00 $661,547.15 $1,066,825.00 $915,355.00 user: Karl Short Pages 15 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 130 Assessing Department 450.290 Recruit/Relocation 5731.00 $42.41 $1,963.08 $0.00 $650.64 $600.00 $600.00 450.300 Travel /Per Diem 58,919.08 $6,437.86 $5,161.75 $17,500.00 $32,709.67 $18,000.00 $18,000.00 450.330 Rent $25.749.96 $34,188.00 $34,188.00 $34,188.00 $31,339.00 $34,188.00 $34,188.00 450.340 Telephone $1,092.65 $958.99 $1,555.90 $1,200.00 $1,474.08 $1,500.00 $1,500.00 450430 Repairs /Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.435 Maint Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0 00 Total: Su000rt Goods & Services $48,279.43 $49,213.56 $70,266.27 $83,288.00 $81,615.40 $84,088.00 $80,888.00 Caoital Outlay 470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.110 Furnitures /Fixtures $0.00 $0.00 $3,617.62 $0.00 $0.00 $0.00 $0.00 470.115 Computer Software >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Capital Outlay $0.00 $0.00 $3,617.62 $0.00 $0.00 $0.00 $0.00 Allocated To Proiects 492.130 Coastal Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.200 Special Revenue Funds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.210 Alloc to Land Sales ($9,999.96) ($9,999.96) ($9,999.96) ($10,000.00) ($9,166.63) ($10,000.00) ($10,000.00) 492.560 911 Services ($3,000.00) ($3,000.00) ($3,000.00) ($1,750.00) ($2,750.00) ($1,750.00) ($1,750.00) Total: Allocated To Projects ($12,999.96) ($12,999.96) ($12,999.96) ($11,750.00) ($11,916.63) ($11,750.00) ($11,750.00) Department Total: Assessing Department $423,104.11 $486,325.26 $377,788.65 $574,858.00 $479,241.78 $616,238.00 $613,038.00 user: Karl Short Pages 17 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 135 Engineering /Facilities 450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00 450.270 Continuing Education $10,008.20 $18,127.33 $16,107.87 $18,000.00 $17,137.71 $18,000.00 $11,800.00 450.290 Recruit /Relocation $2,732.25 $507.25 $1,094.63 $0.00 $1,908.61 $0.00 $0.00 450.300 Travel /Per Diem $627.26 $878.78 $1,335.37 $2,500.00 $177.50 $1,500.00 $1,500.00 450.330 Rent $22,869.96 $29,348.40 $29,348.40 $29,350.00 $26,902.70 $29,350.00 $29,350.00 450.340 Telephone $2,981.67 $3,237.70 $4,603.31 $3,500.00 $3,085.01 $4,500.00 $4,500.00 450.430 Repairs /Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $500.00 $500.00 450.435 Maint Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.440 Auto Repairs &Main(. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Support Goods & Services $43,767.89 $55,653.19 $58,659.55 $62,300.00 $56,351.94 $67,503.00 $61,303.00 Capital Outlay 470.100 Machinery /Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.110 Furnitures /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $2,000.00 $2,000.00 470.115 Computer Software >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.120 Automotive $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Capital Outlay $0.00 $0.00 $0.00 $0.00 $0.00 $2,000.00 $2,000.00 Allocated To ProjeQ5 492.400 Capital Projects $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.530 AIIoc/Solid Waste $0.00 $0.00 $0.00 ($24,000.00) $0.00 $0.00 ($24,000.00) 492.555 Allocated to KFRC ($39,999.96) ($39,999.96) ($39,999.96) ($40,000.00) ($36,666.63) ($40,000.00) ($40,000.00) Total: Allocated To Proiects ($39,999.96) ($39,999.96) ($39,999.96) ($64,000.00) ($36,666.63) ($40,000.00) ($64,000.00) Department Total: Engineering /Facilities $106,919.51 $181,046.24 $202,878.71 $260,939.00 $195,174.00 $338,406.00 $257,789.00 user: Karl Short Pages 19 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 140 Community Development 450.270 Continuing Education $7,703.88 $7,131.01 $8,327.81 $10,500.00 $5,062.74 $10,500.00 $10,300.00 450.290 Recruit/Relocation $0.00 $0.00 $0.00 $1,500.00 $448.91 $1,500.00 $1,500.00 450.300 Travel /Per Diem $1,545.10 $3,702.24 $867.35 $4,500.00 $535.28 $4,500.00 $4,500.00 450.302 Commission Travel $2,314.20 $3,455.25 $4,411.00 $4,500.00 $4,050.15 $5,000.00 $5,000.00 450.310 Training Materials $0.00 $0.00 $135.00 $1,000.00 $0.00 $1,000.00 $1,000.00 450.330 Rent $30,410.04 $39,493.80 $39,493.80 $40,000.00 $36,202.65 $40,000.00 $40,000.00 450.340 Telephone $2,174.91 $2,602.69 $1,743.34 $3,000.00 $1,382.58 $3,000.00 $3,000.00 450.430 Repairs /Maintenance $0.00 $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000 00 450.435 Maint Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.480 Boards & Committees $15,017.14 $14,712.25 $14,917.69 $18,000.00 $11,668.82 $18,000.00 $18,000.00 Tort Goods & Services $73,791.48 $83,129.06 $76.224.70 598,000.00 $63,643.22 5100,500.00 $95,300.00 Capital Outlay 470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.110 Furnitures /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.115 Computer Software >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Capital Outlay $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Allocated To Proiects 492.210 Alloc to Land Sales ($500.04) ($500.04) ($500.04) ($500.00) ($458.37) ($500.00) ($500.00) 492.230 Allocated to CMG $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.234 Allocated to LEPC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.530 Alloc /Solid Waste $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.560 911 Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Allocated To Projects ($500.04) ($500.04) ($500.04) ($500.00) ($458.37) ($500.00) ($500.00) Department Total: Community Development $699,567.34 $691,604.00 $632,108.58 $741,740.00 $573,576.24 $805,260.00 $766,310.00 Wednesday, June 08. 2011 user: Karl Short Pages 21 of 41 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 160 Economic Development Personnel Services 410.110 Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Personnel Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits 420.110 Unemployment Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.120 FICA Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.130 Group Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.140 Retirement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.150 Workers Compensation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services $2,789.42 $0.00 $0.00 $22,000.00 $17,000.00 $22,000.00 $10,000.00 Total: Professional Services $2,789.42 $0.00 $0.00 $22,000.00 $17,000.00 $22,000.00 $10,000.00 Contributions 448.360 Special Events $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.362 Chamber Of Commerce $43.500.00 $43,500.00 $44,000.00 $45,000.00 $45,000.00 $45,000.00 $45,000.00 448.364 Kod ConventionBureau $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.386 City Of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.390 Ak Ocean Seas&Fisher $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.391 Karluk Lake project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $50,000.00 448.401 Kodiak Salmon Workgroup $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total; Contributions $43.500.00 $43,500.00 $44,000.00 $45,000.00 $45,000.00 $45,000.00 $95,000.00 �u0port Goods 8 Services 450.100 Office Supplies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.140 Dues /Books /Period $0.00 $0.00 $0.00 $0.00 $600.00 $600.00 $600.00 user: Karl Short Pages 23 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 165 General Administration • Personnel Services 410.110 Salaries $0.00 $54.12 $45.51 $0.00 $0.00 $0.00 $0.00 410.120 Temporary Help $0.00 $0.00 $253.46 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 • 410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Personnel Services $0.00 $54.12 $298.97 $0.00 $0.00 $0.00 $0.00 Employee Benefits 420.110 Unemployment Taxes $0.00 $0.01 $0.00 $0.00 $0.00 $0.00 $0.00 420.120 FICA Taxes $0.00 $131.19 $156.24 $0.00 $147.45 $0.00 $0.00 420.130 Group Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.140 Retirement $128.19 511.91 50.00 $0.00 $0.00 $0.00 $0.00 420.150 Workers Compensation $0.00 $4.76 $26.28 $0.00 $0.00 $0.00 $0.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 TotaP Employee Benefits $128.19 $147.87 $182.52 $0.00 $147.45 $0.00 $0.00 Professional Services 430.170 Contract Negotiators $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Professional Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Audit Expense 432.100 Professional Sery $51,950.88 $88,385.00 $95,618.40 $90,000.00 $73.787.00 $90,000.00 $90,000.00 432.110 Out Of Pocket Exp $0.00 $4,117.86 $0.00 $20,000.00 $0.00 $20,000.00 $20,000.00 432.120 Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Audit Expense $51,950.88 $92,502.86 $95,618.40 $110,000.00 $73,787.00 $110,000.00 $110,000.00 Contracted Services 444.105 Outside Audits $2,525.00 $10,000.00 $0.00 $30,000.00 $0.00 $20,000.00 $10,000.00 444.110 Animal Control $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Contracted Services $2,525.00 $10,000.00 $0.00 $30,000.00 $0.00 $20,000.00 $10,000.00 Support Goods & Services 450.100 Office Supplies $3,882.86 $1,547.24 $2,247.49 $2,500.00 $2,573.02 $2,500.00 $2,500.00 450.120 Printing /Binding $2,905.08 $1,164.10 $9,974.92 $7,000.00 $0.00 $7,000.00 $0.00 user: Karl Short Pages 25 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 165 General Administration fly 470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.120 Automotive $17,873.00 $0.00 $20,915.00 $50,000.00 $17,639.00 $0.00 $0.00 Total: Caoital Outlay $17,873.00 $0.00 $20,915.00 $50,000.00 $17,639.00 $0.00 $0.00 Debt Service - Interest 476.240 R and R Fund 469 Loan $0.00 $0.00 $0.00 $0.00 $0.00 $95,450.00 $0.00 Total: Debt Service - Interest $0.00 $0.00 $0.00 $0.00 $0.00 $95,450.00 $0.00 Department Total: General Administration $212,465.90 $246,764.68 $264,451.14 $375,300.00 $210,896.60 $382,750.00 $282,253.00 user: Karl Short Pages 27 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report • 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 172 Parks and Recreation 450.380 Snow Removal /Sanding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.430 Repairs /Maintenance $0.00 $0.00 $0.00 $31,000.00 $1,471.78 $30,000.00 $20,000.00 450.510 Recycling Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Su000rt Goods & Services $0.00 $0.00 $0.00 $31,000.00 $1,471.78 $30,00000 $20,000.00 Department Total: Parks and Recreation $0.00 $0.00 $0.00 $36,000.00 $12,537.96 $45,000.00 $35,000.00 user: Karl Short Pages 29 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 175 Emergency Prepardness Capital Outlay 470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Thial_apit Qutlay $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: Emergency Prepardness $5,712.92 $12,488.29 $8,010.80 $68,600.00 $8,701.43 $37,000.00 $37,000.00 user: Karl Short Pages 31 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 185 Health & Social Services Contr Services 444.100 Emergency Med Sery $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 444.110 Animal Control $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 444.330 City Prisoner Hosp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: .ntr- t-d S-rvi e $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Contributions 448.303 Providence /Safe Harbor $21,060.00 $21,060.00 $21,060.00 $25,000.00 $25,000.00 $0.00 $0.00 448.307 Humane Society $2,000.00 $2,000.00 $4,000.00 $4,000.00 $4,000.00 $0.00 $0.00 448.308 Women's Resource Cen $50,764.00 $50,764.00 $50,751.00 $60,000.00 $60,000.00 $0.00 $0.00 448.310 American Red Cross $7,000.00 $7,000.00 $7,000.00 $7,000.00 $7,000.00 $0.00 $0.00 448.314 Kod Baptist Mission $27,000.00 $27,000.00 $35,000.00 $37,500.00 $37,500.00 $0.00 $0.00 448.316 Small World(DayCare) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.318 Special Olympics $7,500.00 $7,500.00 $7,500.00 $7,500.00 $7,500.00 $0.00 $0.00 448.321 Health Care Foundation $15,000.00 $15,000.00 $25,000.00 $20,000.00 $20,000.00 $0.00 $0.00 448.322 SeniorCitizenSupport $28,000.00 $28,000.00 $35,000.00 $35,000.00 $35,000.00 $0.00 $0.00 448.324 Hope Community Resources $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $0.00 $0.00 448.380 Salvation Army $9,060.00 $9,060.00 $10,000.00 $10,000.00 $10,000.00 $0.00 $0.00 448.382 Br Francis Shelter $40,000.00 $40,000.00 $40,000.00 $50,000.00 $50,000.00 $0.00 $0.00 448.402 Kodiak Area Transit Sys. $10,000.00 $10,000.00 $15,000.00 $15,000.00 $15,000.00 $0.00 $0.00 448.404 Threshold Services $10,315.00 $10,315.00 $10,315.00 $10,315.00 $10,315.00 $0.00 $0.00 448.900 Public Libraries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.910 Funding /Non - Profits $0.00 $0.00 $0.00 $0.00 $0.00 $290,000.00 $290,000.00 Total: Contributions $232,699.00 $232,699.00 $265,626.00 $286,315.00 $286,315.00 $290,000.00 $290,000.00 Department Total: Health & Social Services $232,699.00 $232,699.00 $265,626.00 $286,315.00 $286,315.00 $290,000.00 $290,000.00 user: Karl Short Pages 33 of 41 Wednesday. June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 190 Educ, Culture, Recreation Contributions 448.301 School Crossing Guards $3,405.00 $12,335.00 $9,060.00 $12,000.00 $0.00 $0.00 $0.00 448,311 Dig Afognak $566.00 $566.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.330 KMXT Public Radio $7,500.00 $7,500.00 $14,500.00 $7,500.00 $7,500.00 $0.00 $0.00 448.332 Historical Society $5,500.00 $5,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.338 Kod is Sportsmen $9,100.00 $4,000.00 $5,100.00 $0.00 $0.00 $0.00 $0.00 448.340 Kodiak Art Council $15,000.00 $15.000.00 $15,000.00 $15,000.00 $15,000.00 $0.00 $0.00 448.346 City Of Kodiak Lib $0.00 $55,375.52 $0.00 $0.00 $0.00 $0.00 $0.00 448.348 Head Start $9,000.00 $9,000.00 $9,000.00 $9,000.00 $9,000.00 $0.00 $0.00 448.350 Kodiak College $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.351 North Star PTA $2,775.64 $5,194.80 $5,121.93 $5,400.00 $4,359.50 $0.00 $0.00 448.352 Kod Little League $3,000.00 $3,000.00 $5,000.00 $4,500.00 $4,500.00 $0.00 $0.00 448.358 Karluk IRA Council $20,000.00 $20,200.00 $20,000.00 $20,200.00 $0.00 $0.00 $0.00 448.366 KANA Family Center $12,000.00 $12,000.00 $12,000.00 $12,000.00 $12,000.00 $0.00 $0.00 448.371 Kodiak Soil 8 Water $0.00 $0.00 $0.00 $2,820.00 $2,820.00 $0.00 $0.00 Conservation 448.392 Girl Scouts $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $0.00 $0.00 448.396 Kod Football League $3,000.00 $3,000.00 $3,000.00 $0.00 $0.00 $0.00 $0.00 448.405 Kodiak Teen Court $5,100.00 $5,100.00 $5,100.00 $5,100.00 $5,100.00 $0.00 $0.00 448.406 Kodiak Maritime Museum $1,500.00 $1,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.407 Kodiak Audubon Society $1,300.00 $1,300.00 $1,300.00 $0.00 $1,300.00 $0.00 $0.00 448.900 Public Libraries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.910 Funding /Non- Profits $0.00 $0.00 $0.00 $2,165.00 $0.00 $115,000.00 $115,000.00 roi l ributo o s $99,746.64 $161,571.32 $105,181.93 $96,685.00 $62,579.50 $115,000.00 $115,000.00 Department Total: Educ, Culture, Recreation $99,746.64 $161,571.32 $105,181.93 $96,685.00 $62,579.50 $115,000.00 $115,000.00 user: Karl Short Pages 35 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 195 Transfers Out Ooe ati g Transfers 494.220 Building And Grounds $0.00 $62,000.00 $108,000.00 $34,500.00 $34,500.00 $0.00 $0.00 494.230 Coastal Management $0.00 $0.00 $0.00 $12,000.00 $0.00 $0.00 $0.00 494.295 Transfers to special projects $0.00 $0.00 $300,000.00 $227,372.00 $80,000.00 $0.00 $0.00 494.300 Debt Service $539,210.00 $981,036.00 $1,357,674.00 $1,503,500.00 $1,477,500.00 $0.00 $0A0 494.410 Capital Proj - KIB $400,000.00 $24,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.430 Cap Proj -State Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494,469 Renewal and Replacement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $63,220.00 Projects 494.530 Solid Waste Disposal $6,450.00 $6,450.00 $13,500.00 $13,500.00 $13,500.00 $13,500.00 $13,500.00 494.540 Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Operating Transfers $945,660.00 $1,073,486.00 $1,779,174.00 $1,790,872.00 $1,605,500.00 $13,500.00 $76,720.00 Department Total: Transfers Out $945,660.00 $1,073,486.00 $1,779,174.00 $1,790,872.00 $1,605,500.00 $13,500.00 $76,720.00 user: Karl Short Pages 37 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 201 Education Support Fund Revenue Department 000 Fund Revenues . Property Tax 311.100 Real Property Tax $0.00 $0.00 $0.00 $0.00 $0.00 $8,841,050.00 $8,982,010.00 311.200 Personal PropertyTax $0.00 $0.00 $0.00 $0.00 $0.00 $909,300.00 $922,507.00 Total: Property Tax $0.00 $0.00 $0.00 $0.00 $0.00 $9,750,350.00 $9,904,517.00 Non Ad Valorem Taxes 313.110 Motor Vehicle Tax $0.00 $0.00 $0.00 $0.00 $0.00 $250,000.00 $255,233.00 Total: Non Ad Valorem Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $250,000.00 $255.233.00 r tin Transfers In 391.276 Facilities Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $90,600.00 Total: Operating Transfers In $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $90,600.00 Department Total: Fund Revenues $0.00 $0.00 $0.00 $0.00 $0.00 $10,000,350.00 $10,250,350.00 user: Karl Short Pages 39 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 $10,000,350.00 $10.250.350.00 Expense Totals $0.00 $0.00 $0.00 $0.00 $0.00 $11,185,233.00 $10.250,350.00 Fund Total: Education Support Fund $0.00 $0.00 $0.00 $0.00 $0.00 ($1,184,883.00) $0.00 Revenue Grand Totals: $14,714,664.27 $15,816,249.86 $15,630,927 27 $17,617,267.00 $14,190,016.13 $16,266,266.00 $16,231,404.00 Expense Grand Totals: $14,277,499.07 $15,627,443.36 $16,572,826.49 $17,623,314.00 $15,203,007.06 $17,546,599.00 $16,231,404.00 Net Grand Totals: $437,165.20 $188,806.50 ($941,899.22) ($6,047.00) ($1,012,990.93) ($1,280,333.00) $0.00 user: Karl Short Pages 41 of 41 Wednesday, June 08, 2011 i Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 201 Education Support Fund Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 $10,000,350.00 $10,250,350.00 Expenses Department 201 Education Support gfessionahaeyires 430.165 Providence M.H. Sent $0.00 $0.00 $0.00 $0.00 $0.00 $381,350.00 $381,350 00 Total: Professional Services $0.00 $0.00 $0.00 $0.00 $0.00 $381,350.00 $381,350.00 Audit Expense 432.000 Audit Expenses $0.00 $0.00 $0.00 $0.00 $0.00 $30,000.00 $30,000.00 432.100 Professional Sery $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 432.110 Out Of Pocket Exp $0.00 $0.00 $0.00 $0.00 $0.00 $7,000.00 $7,000.00 Total: Audit Expense $0.00 $0.00 $0.00 $0.00 $0.00 $37,000.00 $37,000.00 Support Goods & Services 450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $250,000.00 $150,000.00 450.221 Property Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $91,000.00 450.380 Snow Removal /Sanding $0.00 $0.00 $0.00 $0.00 $0.00 $110,000.00 $110,000.00 450.450 Contingencies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Support Goods & Services $0.00 $0.00 $0.00 $0.00 $0.00 $360,000.00 $351,000.00 Operati ng Transfers 494.290 KIBSD $0.00 $0.00 $0.00 $0.00 $0.00 $10,406,883.00 $9,481,000.00 Total Operating Transfers $0.00 $0.00 $0.00 $0.00 $0.00 $10,406,883.00 $9,481,000.00 Department Total: Education Support $0.00 $0.00 $0.00 $0.00 $0.00 $11,185,233.00 $10,250,350.00 user: Karl Short Pages 40 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Revenue Totals: $14,714,664.27 $15,816,249.86 $15,630,927.27 $17,617,267.00 $14,190,016.13 $6,265,916.00 $5,981,054.00 Expense Totals $14,277,499.07 $15,627,443.36 $16,572,826.49 $17,623,314.00 $15,203,007.06 $6,361,366.00 $5,981,054.00 Fund Total: General Fund $437,165.20 $188,806.50 ($941,899.22) ($6,047.00) ($1,012,990.93) ($95,450.00) $0.00 user: Karl Short Pages 38 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 191 Kod College & Libraries Contributions 448.350 Kodiak College $72,000.00 $72,000.00 $72,000.00 $72,000.00 $72,000.00 $72,000.00 $72,000.00 448.900 Public Libraries $12,000.00 $15.000.00 $15,000.00 $15,000.00 $15,000.00 $21,000.00 $21,000.00 Total: Contributions $84,000.00 $87,000.00 $87,000.00 $87,000.00 $87,000.00 $93,000.00 $93,000.00 Department Total: Kod College & Libraries $84,000.00 $87,000.00 $87,000.00 $87,000.00 $87,000.00 , $93,000.00 $93,000.00 user: Karl Short Pages 36 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 186 Animal Control Contracted Services 444.110 Animal Control $72,380.00 $84,125.00 $84,125.00 $85,000.00 $84,125.00 $85,000.00 $85,000.00 I4tal. Qsntrra tgd $grvices $72,380.00 $84,125.00 $84,125.00 $85,000.00 $84,125.00 $85,000.00 $85,000.00 Department Total: Animal Control $72,380.00 $84,125.00 $84,125.00 $85,000.00 $84,125.00 $85,000.00 $85,000.00 user: Karl Short Pages 34 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 180 School District Support Professional Services 430.160 Data Proc,Services $75,000.00 $75,000.00 $40,000.00 $0.00 $0.00 $0.00 $0.00 430,165 Providence M.H. Sery $381,350.00 $381,350.00 $381,350.00 $381,350.00 $286,012.50 $0.00 $0.00 430.167 School Crossing Guards $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Professional Services $456,350.00 $456,350.00 $421,350.00 $381,350.00 $286,012.50 $0.00 $0.00 Audit Expense 432.100 Professional Sery $19,425.16 $39,375.00 $21,015.00 $30,000.00 $29,400.00 $0.00 $0.00 432.110 Out Of Pocket Exp $1,150.00 $0.00 $0.00 $7,000.00 $0.00 $0.00 $0.00 Total' Audit Expense $20,575.16 $39,375.00 $21,015.00 $37,000.00 $29,400.00 $0.00 $0.00 Support Goods & Services 450.220 Insur And Bonding $194,516.37 $21047946 $248,016 86 $148,000.00 $138,470.46 $0.00 50.00 450.225 Insurance Deductible $0.00 $500.00 $0.00 $2,000.00 $0.00 $0.00 $0.00 7.1.1: ...rt o•d & -rvi $194,516.37 $210,979.46 $248,016.86 $150,000.00 $138,470.46 $0.00 $0.00 Operating Transfers 494.220 Building And Grounds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.290 KIBSD $8,508,062.00 $9,270,768.44 $9,300,000.00 $9,472,000.00 $8,525,000.00 $0.00 $0.00 494.292 Additional transfer KIBSD ($56,091.53) ($20,854.46) ($10,031.86) $0.00 $0.00 $0.00 $0.00 494.300 Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Operating Transfers $8,451,970.47 $9,249,913.98 $9,289,968.14 $9,472,000.00 $8,525,000.00 $0.00 $0.00 Department Total: School District Support $9,123,412.00 $9,956,618.44 $9,980,350.00 $10,040,350.00 $8,978,882.96 $0.00 $0.00 user: Karl Short Pages 32 of 41 Wednesday, June 08. 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 175 Emergency Prepardness Personnel Services 410.110 Salaries $0.00 $3,323.13 $1,774.51 $5,000.00 $1,749.17 $5,000.00 $5,000.00 410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $1,375.75 $0.00 $0.00 410.130 Overtime $0.00 $0.00 $0.00 $0.00 $160.28 $0.00 $0.00 410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Personnel Services $0.00 $3,323.13 $1,774.51 $5,000.00 $3,285.20 $5,000.00 $5,000.00 Employee Benefits 420.110 Unemployment Taxes $0.00 $0.32 $0.19 $0.00 $0.19 $0.00 $0.00 420.120 FICA Taxes $0.00 $244.03 $128.99 $0.00 $243.01 $0.00 $0.00 420.130 Group Insurance $0.00 $830.43 $489.89 $0.00 $241.46 $0.00 $0.00 420.140 Retirement $0.00 $731.08 $481.60 $0.00 $419.70 $0.00 $0.00 420.150 Workers Compensation $0.00 $130.01 $56.87 $0.00 $75.90 $0.00 $0.00 T.t.l: Em.l. -- B-n-fit $0.00 $1,935.87 $1,157.54 $0.00 $980.26 $0.00 $0.00 Professional Services 430.140 Contracted Services $0.00 $0.00 $0.00 $50,000.00 $0.00 $20,000.00 $20,000.00 Total: Professional Services $0.00 $0.00 50.00 $50,000.00 $0.00 $20,000.00 $20,000.00 .pi ort nods & Services 450.100 Office Supplies $0.00 $510.85 $0.00 $100.00 $0.00 $500.00 $500.00 450.120 Printing /Binding $299.00 $0.00 $0.00 $1,500.00 $0.00 $1,500.00 $1,500.00 450.170 Mach /Equip < $5000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $2,756.00 $2,756.00 $2,756 00 $3,000.00 $1,757.00 $3,000.00 $3,000.00 450.230 Advertising /Hearings $0.00 $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 450.300 Travel /Per Diem $0.00 $907.61 $0.00 $1,500.00 $61.50 $1,000.00 $1,000.00 450.340 Telephone $0.00 $0.00 $0.00 $1,000.00 $0.00 $500.00 $500.00 450.350 Electricity $2,537.92 $2,249.87 $2,102.75 $3,500.00 $1,846.19 $2,500.00 $2,500.00 450.430 Repairs /Maintenance $120.00 $804.96 $220.00 $2,000.00 $771.28 $2,000.00 $2,000.00 Total: Su000rt Goods & Services $5.712.92 $7,229.29 $5,078.75 $13,600.00 $4,435.97 $12,000.00 $12,000.00 user: Karl Short Pages 30 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 172 Parks and Recreation Personnel Services 410.110 Salaries $0.00 $0.00 $0.00 $0.00 $3,793.19 $5,000.00 $5,000.00 410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Personnel Services $0.00 $0.00 $0.00 $0.00 $3,793.19 $5,000.00 $5,000.00 Emolovee Benefls 420.110 Unemployment Taxes $0.00 $0.00 $0.00 $0.00 $0.37 $0.00 $0.00 420.120 FICA Taxes $0.00 $0.00 $0.00 $0.00 $278.61 $0.00 $0.00 420.130 Group Insurance $0.00 $0.00 $0.00 $0.00 $1,046.46 $0.00 $0.00 420.140 Retirement $0.00 $0.00 $0.00 $0.00 $831.04 $0.00 $0.00 420.150 Workers Compensation $0.00 $0.00 $0.00 $0.00 $131.51 $0.00 $0.00 Total: Employee Benefits $0.00 $0.00 $0.00 $0.00 $2,287.99 $0.00 $0.00 Professional Services 430.140 Contracted Services $0.00 $0.00 $0.00 $5,000.00 $4,985.00 $10,000.00 $10,000.00 Total: Professional Services $0.00 $0.00 $0.00 $5,000.00 $4,985.00 $10,000.00 $10,000.00 Support Goods & Services 450.100 Office Supplies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.160 Furniture /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.170 Mach /Equip <$5000,00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.270 Continuing Education $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.300 Travel /Per Diem $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.340 Telephone $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.350 Electricity $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.360 Fuel- Heating $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.370 Water /Sewer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 user: Karl Short Pages 28 of 41 Wednesday. June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 165 General Administration 450.130 Postage $7,213.31 $17,708.56 516,363.76 $20,000.00 $17,073.10 $20,000.00 $20,000.00 450.160 Furniture /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.170 Mach /Equip <$5000.00 $0.00 $0.00 $0.00 $0.00 $4,237.95 $0.00 $0.00 450.180 Equipment Rental $2,326.69 $2,260.47 $3,652.65 $3,500.00 $3,770.71 $3,500.00 $3,500.00 450.200 Honorarium /Amenities $657.98 $762.97 $2,136.57 $2,000.00 $901.95 $2,000.00 $2,000.00 450.210 Food /Business Lunch $0.00 $249.07 $250.46 5500.00 5311.62 $500.00 $500.00 450.215 Discretionary Funds $89.80 $0.00 $0.00 $100.00 $0.00 $100.00 $100.00 450.220 lnsur And Bonding $22,589.61 $13,862.92 $8,331.03 $15,000.00 $15,673.50 $20,000.00 $18,000.00 450.230 Advertising /Hearings $0.00 $0.00 $886.60 $1,000.00 $0.00 51,000.00 $1,000.00 450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.270 Continuing Education $1,423.00 $0.00 $0.00 $1,500.00 $0.00 $1,500.00 $1,000.00 450.280 Staff Training $632.00 $1,463.25 $118.80 $2,000.00 $237.60 $2,000.00 $2,000.00 450,290 Recruit /Relocation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.300 Travel /Per Diem $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.320 Bad Debts Expense $6,372.88 $438.05 $319.86 $2,000.00 $9,157.82 $2,000.00 $2,000.00 450.323 Collection Agency Expense $500.98 $38.95 $23.99 $2,000.00 $0.00 $2,000.00 $2,977.00 450.325 Settlement Costs $0.00 $3,072.05 $0.00 $0.00 $0.00 $0.00 $0.00 450.327 Fines $0.00 $0.00 $175.00 $0.00 $0.00 $0.00 $0.00 450.330 Rent $9,669.99 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.340 Telephone $2,575.55 $4,205.69 $3,404.03 $3,000.00 $1,055.74 $3,000.00 $3,000.00 450.365 Fuel- Vehicle $3,211.24 $3,595.22 $3,629.18 $5,000.00 $5,000.98 $5,000.00 $5,000.00 450.430 Repairs /Maintenance $90.00 $0.00 $104.04 $200.00 $0.00 $200.00 $200.00 450.440 Auto Repairs &Maint. $2,028.70 $2,763.40 $4,710.23 $8,000.00 $2,688.03 $8,000.00 $8,000.00 450,450 Contingencies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $63,476.00 450.461 Safety Supplies $0.00 $420.42 $0.00 $0.00 $0.00 $0.00 $0.00 450.495 Bank Fees 53.493.84 $13,254.45 $6,197.49 $10,000.00 $923.64 $2,000.00 $2,000.00 450.496 Credit Card Fees $70,325.32 $77,253.02 $84,910.15 $100,000.00 $55,717.49 $75,000.00 $25,000.00 Total Su000rt Goods & Services $139,988.83 $144,059.83 $147,436.25 $185,300.00 $119,323.15 $157,300.00 $162,253.00 user: Karl Short Pages 26 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 160 Economic Development 450.300 Travel /Per Diem $0.00 $0.00 $1,358.03 $0.00 $992.75 $0.00 $0.00 Trt_I: ..art ... . -rvi es $0.00 • $0.00 $1.358.03 $0.00 $1,592.75 $600.00 $600.00 Department Total: Economic Development $46,289.42 $43,500.00 $45,358.03 $67,000.00 $63,592.75 $67,600.00 $105,600.00 user: Kari Short Pages 24 of 41 Wednesday, June 08, 2011 • Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 142 Building Official Professional Services 430.140 Contracted Services $110,468.89 $76,286.49 $143,281.45 $140,000.00 $51,005.17 $140,000.00 $120,000.00 IQlal_P @fessssigneI Sere es $110,468.89 $76,286.49 $143,281.45 $140,000.00 $51,005.17 $140,000.00 $120,000.00 emu port Goods & Services 450.100 Office Supplies 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.300 Travel /Per Diem $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.330 Rent $7,640.05 $13,653.00 $13,653.00 $13.653.00 $12,515.25 $11,484.00 $11,484.00 450.340 Telephone $99.90 $76.84 $78.91 $125.00 $58.78 $55.00 $55.00 Total: Support Goods _& Services 57,739.95 $13,729.84 $13,731.91 $13,778.00 $12,574.03 $11,539.00 $11,539.00 Department Total: Building Official $118,208.84 $90,016.33 $157,013.36 $153,778.00 $63,579.20 $151,539.00 $131,539.00 user: Karl Short Pages 22 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 140 Community Development Personnel Services 410.110 Salaries $324,126.41 $282,094.57 $294,290.33 $334,790.00 $280,697.16 $343,500.00 $343,500.00 410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $7,290.15 $10,067.96 $10,809.88 $9,150.00 $10,844.83 $12,000.00 $12,000.00 Total: Personnel Services $331,416.56 $292,162.53 $305,100.21 $343,940.00 $291,541.99 $355,500.00 $355,500.00 Employee Benefits 420.110 Unemployment Taxes ($378.45) $29.19 $30.53 $0.00 $28.57 $0.00 $0.00 420.120 FICA Taxes $24,667.42 $22,555.75 $22,899.11 $26,300.00 $22,389.27 $27,000.00 $27,000.00 420.130 Group Insurance $64,121.27 $48,244.40 $50,713.05 $65,730.00 $55,911.12 $91,650.00 $82,900.00 420.140 Retirement $72,035.13 $105,810.29 $82,834.15 $96,160.00 $80,316.47 $98,660.00 $98,660.00 420.150 Workers Compensation $10,059.90 $10,388.95 $11,297.76 $12.110.00 511,937.09 $12,450.00 $12,450.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Emoloyee Benefits $170,505.27 $187,028.58 $167,774.60 $200,300.00 $170,582.52 $229,760.00 $221,010.00 Professional Services 430.140 Contracted Services $37,802.90 $42,733.80 ($19,899.53) $0.00 $0.00 $20,000.00 $20,000.00 430.145 Junk Removal Services $86,551.17 $87,050.07 5103,408.64 $100,000.00 $48,266.88 $100,000.00 $75,000.00 Total: Professional Services $124,354.07 $129,783.87 $83,509.11 $100,000.00 $48,266.88 $120,000.00 $95,000.00 u..ort Go•• . -rvi - 450.100 Office Supplies $2,116.53 $932.48 $504.16 $1,500.00 $1,629.40 $1,500.00 $1,500.00 450.115 Computer Software<5000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding $7,492.50 $7,405.32 $2,230.79 $5,000.00 $1,063.00 $5,000.00 55,000.00 450.140 Dues /Books /Period $596.18 $1,017.56 $385.00 $1,000.00 $700.00 $1,000.00 $1,000.00 450.160 Furniture /Fixtures $0.00 $0.00 $1,342.60 $2,000.00 $775.99 $2,000.00 $2,000.00 450.170 Mach /Equip <$5000.00 $4,421.00 $2,500.00 $351.00 $3,000.00 $0.00 $5,000.00 $0.00 450.190 Maps $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.210 Food /Business Lunch $0.00 $14.64 $0.00 $0.00 $123.70 $0.00 $0.00 450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $0.00 $161.82 $1,515.16 $1,500.00 $0.00 $1,500.00 $1,500.00 450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 user: Karl Short Pages 20 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 135 Engineering /Facilities Personnel Services 410.110 Salaries $68,653.30 $97,572.95 $111,986.03 $160,850.00 $101,090.82 $165,340.00 $145,000.00 410.120 Temporary Help $0.00 $1,013.23 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $98672 $470.24 $294.78 $990.00 $206.27 $1,020.00 $1,020.00 Total: Personnel Services $69,640.02 $99,056.42 $112,280.81 $161.840.00 $101,297.09 $166,360.00 $146,020.00 Emolovee Benefits 420.110 Unemployment Taxes $6.94 $10.45 $11.67 $0.00 ($229.75) $0.00 $0.00 420.120 FICA Taxes $5,196.67 $7,398.99 $8,203.86 $12,370.00 $7,603.84 $12,740.00 $12,740.00 420.130 Group Insurance $12,122.78 $19,767.38 $23,626.16 $37,439.00 $25,767.11 $52,383.00 $47,306.00 420.140 Retirement $14.449.85 $36,075.91 $34,884.84 $45,240.00 $36,611.16 $46,500.00 $46,500.00 420.150 Workers Compensation 51,735.32 $3.083.86 $5,211.78 $5,750.00 $4,439.24 $5,920.00 $5,920.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Employee Benefits $33,511.56 $66,336.59 $71,938.31 $100,799.00 $74,191.60 $117,543.00 $112,466.00 Profess onal Services 430.140 Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $10,000.00 $0.00 430.141 Road Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $10,000.00 $0.00 430.142 Driveway Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $5,000.00 $0.00 Total; Professional Services $0.00 $0.00 $0.00 $0.00 $0 00 $25,000.00 $0.00 $ii ppnrt Goods & Services 450.100 Office Supplies $1,455.48 $280.93 $986.45 $350.00 $614.07 $700.00 $700.00 450.110 Operating Supplies $373.30 $358.49 $69.75 $350.00 $101.60 $750.00 $750.00 450.115 Computer Software<5000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding $731.95 $446.60 $1,016.96 $750.00 $155.00 $1,200.00 $1,200.00 450.140 Dues /Books /Period $1,161.80 $1,108.20 $1,358.52 $1,000.00 $809.05 $1,500.00 $1,500.00 450.160 Furniture /Fixtures $0.00 $0.00 $732.80 $5,000.00 $2,793.94 $5,000.00 $5,000.00 450.170 Mach /Equip < $5000.00 $0.00 $0.00 $0.00 $500.00 $0.00 $500.00 $500.00 450.210 Food /Business Lunch $251.56 $35.57 $211.99 $250.00 $20.00 $250.00 $250.00 450.220 Insur And Bonding $574.46 $1,135.00 $997.00 $0.00 $1,253.00 $1,253.00 $1,253.00 450.230 Advertising /Hearings $0.00 $188.94 $796.50 $750.00 $1,393.75 $2,500.00 $2,500.00 user: Karl Short Pages 18 of 41 Wednesday. June 08. 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 130 Assessing Department Personnel Services 410.110 Salaries $247,997.92 $260,720.65 $179,506.19 $290,820.00 $234,861.34 $290,450.00 $290,450.00 410.120 Temporary Help $0.00 $0.00 $34,707.18 $0.00 $28,557.76 $0.00 $0.00 410.130 Overtime $2,460.50 $4,056.18 $1,481.47 $3,080.00 $1,287.82 $3,190.00 $3,190.00 Total: Personnel Services $250,458.42 $264,776.83 $215,694.84 $293,900.00 $264,706.92 $293,640.00 $293,640.00 Emolovee Benefits 420.110 Unemployment Taxes $20.07 $26.49 $17.91 $0.00 $22.94 $0.00 $0.00 420.120 FICA Taxes $18,521.45 $19,481.59 $15,793.22 $22,480.00 $19,825.86 $22,470.00 $22,470.00 420.130 Group Insurance $59,543.28 $63,295.42 $36,262.64 $99,930.00 $60,513.47 $140,850.00 $140,850.00 420.140 Retirement $54,789.93 $97,503.00 $47,218.69 $82,180.00 $60,450.48 $82,100.00 $82,100.00 420.150 Workers Compensation $4,491.49 $5,028.33 $1,917.42 54,830.00 $4,023.34 $4,840 00 $4.840.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total' Emoloyee Benefits $137,366 22 $185,334.83 $101,209.88 $209,420.00 $144,836.09 $250,260.00 $250,260.00 Professional Services 430.140 Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Professional Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sort Goods & Services 450.100 Office Supplies $622.89 $300.38 $1,511.24 $1,000.00 $1,219.01 $1,000.00 $1,000.00 450.115 Computer Software <5000 $0.00 $0.00 $2,866.85 $800.00 $0.00 $600.00 $600.00 450.120 Printing /Binding $1,808.23 $4,298.33 $3,852.33 $4,400.00 $1,607.74 $4,400.00 $4,400.00 450.130 Postage $1,805.85 $0.00 $1,000.00 $1,500.00 $46.11 $3,000.00 $3,000.00 450.140 Dues /Books /Period $1,181.86 $730.00 $1,316.20 $3,000.00 $853.70 $3,000.00 $3,000.00 450.160 Furniture /Fixtures $488.88 $417.20 $2,008.96 $1,000.00 $1,247.04 $1,000.00 $1,000.00 450.190 Maps $0.00 $0.00 $0.00 $1,500.00 $82.20 $500.00 $500.00 450.220 Insur And Bonding $1,100.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $0.00 $0.00 $0.00 $0.00 $730.08 $600.00 $600.00 450.240 Filing /Record Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.250 Data Services $650.00 $600.00 $600.00 $700.00 $652.10 $700.00 $700.00 450.270 Continuing Education $4,129.03 $1,240.39 $14,241.96 $16,500.00 $9,004.03 $15,000.00 $11,800.00 user: Karl Short Pages 16 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 125 Information Technology Personnel Services 410.110 Salaries $128,947.16 $145,726.36 $210,615.70 $276,710.00 $225,302.77 $286,690.00 $286,690.00 410.120 Temporary Help $38,513.82 $30,838.48 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $10,903.23 $7,497.26 $15,584.56 $9,010.00 $10,086.57 $9,400.00 $9,400.00 Total: Personnel Services $178.364.21 $184,062.10 $226,200.26 $285,720.00 $235,389.34 $296,090.00 $296,090.00 Emolovee Benefts 420.110 Unemployment Taxes $15.64 $18.46 $22.09 $0.00 $23.17 $0.00 $0.00 420.120 FICA Taxes $12,972.44 $13,504.82 $15,259.24 $21,840.00 $17,113.35 $22,660.00 $22,660.00 420.130 Group Insurance $37,189.70 $40,076.54 $53,874.10 $88470.00 $70,515.03 $124,730.00 $112460.00 420.140 Retirement $30,687.34 $60,212.73 $61,116.93 $79,890.00 $64,219.45 $82,790.00 $82,790.00 420.150 Workers Compensation $1,547.19 $1,693.33 $1,905.48 52,610.00 $2,447.77 $2,730.00 $2,730.00 420,160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Emolovee Benefts $82,412.31 $115,505.88 $132,177.84 $192,810.00 $154,318.77 $232,910.00 $220,640.00 Professional Services 430.140 Contracted Services $0.00 $6,779.35 $37,182.10 $13,000.00 $30,109.43 $30,000.00 $10,000.00 Total: Professional Services 50.00 $6,779.35 $37,182.10 $13,000.00 $30,109.43 $30,000.00 $10,000.00 Support Goods & Services 450.100 Office Supplies $765.40 $1,391.96 $1,101.89 $600.00 $2,256.73 $1,000.00 $1,000.00 450.110 Operating Supplies $3,083.80 $5,824.75 $7,261.00 $3,900.00 $1,036.36 $3,400.00 $3,400.00 450.115 Computer Software<5000 $12,156.00 $12,618.75 $8,870.50 $26,000.00 $8,738.00 $35,000.00 $35,000.00 450.120 Printing /Binding $900.00 $603.24 $1,376.57 $4,000.00 $3,145.79 $4,000.00 $4,000.00 450.140 Dues /Books /Period $230.00 $114.86 $0.00 $845.00 $127.50 $600.00 $600.00 450.160 Furniture /Fixtures $0.00 $0.00 $730.21 $10,000.00 $6,043.55 $10,000.00 $4,000.00 450.170 Mach /Equip <$5000.00 $0.00 $557.70 $7,714.02 $6,000.00 $2,188.47 $6,000.00 $6,000.00 450.180 Equipment Rental $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450,210 Food /Business Lunch $0.00 $1,102.52 $20.00 5600.00 $857.88 $600.00 $600.00 450.220 Insur And Bonding $2,366.38 $3,477.00 $4,098.00 $4,000.00 $2,687 00 $4,000.00 $4,000.00 450.230 Advertising /Hearings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.270 Continuing Education $10,722.70 $4,60348 $9,816.72 $22,000.00 $3,932.00 $22,000.00 $13,800.00 user: Karl Short Pages 14 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 120 Finance Department Personnel Services 410.110 Salaries $384,680.08 $377,210.35 $419,823.53 $412,340.00 $375,699.65 $421,940.00 $421,940.00 410.120 Temporary Help $18.70 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $14,824.95 $22,980.70 $14,323.66 $14,280.00 $10,017.99 $14,580.00 $14,580.00 Total: Personnel Services $399,523.73 $400.191.05 $434,147.19 $426,620.00 $385,717.64 $436,520.00 $436,520.00 Employee Benefits 420.110 Unemployment Taxes $30.78 $40.05 $43.42 $0.00 $38.29 $0.00 $0.00 420.120 FICA Taxes $29,066.71 $29,484.53 $32,037.13 $32,620.00 $27,747.67 $33,410.00 $33,410.00 420.130 Group Insurance $88,526.92 $87,559.85 $116,550.09 $136,170.00 $139,576.25 $191,918.00 $173,020.00 420.140 Retirement $85,625.89 $145,749.10 $117,105.03 $119,270.00 $102,572.40 $122.070.00 $122,070.00 420.150 Workers Compensation $3,465.54 $3,681.76 $3,968.97 $3,920.00 $4,164.43 $4,030.00 $4,030.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Employee Benefits $206,715.84 $266,515.29 $269,704.64 $291,980.00 $274,099.04 $351,428.00 $332,530.00 Professional Services 430.140 Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Professional Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 SuPP2 _GPQd8 _8_Bgry ces 450.100 Office Supplies $2,344.09 $5,685.78 $4,093.04 $4,000.00 $1,487.23 $4,000.00 $4,000.00 450.115 Computer Software <5000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding $17,313.94 $14,779.23 $13,283.68 $15,000.00 $10,499.38 $15,000.00 $15,000.00 450.140 Dues /Books /Period $2,701.36 $2,725.71 $2,265.14 $3,000.00 $1,584.02 $3,000.00 $3,000.00 450.160 Furniture /Fixtures $1,973.07 $508.88 $1,460.44 $3,000.00 $0.00 $5,000.00 $5,000.00 450.170 Mach /Equip < $5000.00 $0.00 $885.00 $0.00 $200.00 $567.27 $200.00 $200.00 450.210 Food /Business Lunch $0.00 $0.00 $41.00 $0.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $6,240.82 $7,380.00 $7,720.00 $8,000.00 $24,083.00 $8,000.00 $8,000.00 450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.270 Continuing Education $12,788.17 $8,822.92 $13,329.20 $14,500.00 $4,464.57 $14,500.00 $14,300.00 450.290 Recruit/Relocation $737.59 $2,089.05 $224.38 $250.00 $0.00 $250.00 $250.00 450.300 Travel /Per Diem $2,138.30 $450.00 $2,370.83 $2,000.00 $955.80 $2,000.00 $2,000.00 user: Karl Short Pages 12 of 41 Wednesday, June 08. 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 110 Borough Clerk 450.300 Travel /Per Diem $1,322.25 $2,139.54 $133.25 $2,500.00 $645.00 52,500.00 52,500.00 450.330 Rent $40,629.96 $68,864.40 $68,864.40 $68,864.00 $63,125.70 $68,864.00 $68,864.00 450.340 Telephone $1,410.79 $1,092.38 $1,086.37 $1,500.00 $819.76 $1,500.00 $1,500.00 450.430 Repairs /Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.435 Maint Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.470 Election Local 522,467.21 $29,404.45 $21,044.83 $30,000.00 $18,810.07 530,000.00 $22,500.00 450.480 Boards & Committees $1,000.00 $1,988.85 $1,508.76 52,000.00 $1,900.00 $2,000.00 $2,000.00 450.530 Records Management $0.00 $62.78 $94.17 $7,000.00 $301.09 $7,000.00 $4,500.00 450.531 Records Restoration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Support Goods &Services $113,264.35 $151,265.23 5145,326.51 $164,364.00 $129,777.99 $181,064.00 $148,364 00 Capital Outlay 470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.110 Furnitures /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $3,500.00 $3,500.00 470.115 Computer Software >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Capital Outlay $0.00 $0.00 $0.00 $0.00 $0.00 $3,500.00 $3,500.00 Department Total: Borough Clerk $372,931.73 $464,767.01 $467,652.70 $501,534.00 $443,941.49 $558,684.00 $517,404.00 user: Karl Short Pages 10 of 41 Wednesday, June 08. 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 105 Borough Management 450.430 Repairs /Maintenance $517.80 $37.96 $14.00 $200.00 $28.00 $200.00 $200.00 Total: Support Goods 8 Services $38,249.73 $38,574.14 $46,425.38 $48,793.00 $37,793.68 $48,293.00 $48,093.00 C Outlay. 470.100 Machinery /Equip>$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.110 Furnitures /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.115 Computer Software >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Capital Outla¢ $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Allocated To Projects 492.410 Capital Projects Fund 410 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.530 Alloc /Solid Waste ($9,999.96) ($9,999.96) ($9,999.96) ($20,000.00) ($9,166.63) ($40,000.00) ($40,000.00) 492.540 Allocated to Hospital (55,000.04) ($5,000.04) ($5,000.04) ($10,000.00) ($4,583.37) ($10,000 00) ($10,000.00) 492.555 Allocated to KFRC ($5,000.04) ($5,000.04) ($5,000.04) ($10,000.00) ($4,583.37) ($10,000.00) ($10,000.00) T•tal: All. -I-. T. Pr.'- t ($20,000.04) ($20,000.04) ($20,000.04) ($40,000.00) ($18,333.37) ($60,000.00) ($60,000.00) Department Total: Borough Management $284,585.27 $407,767.78 $421,553.68 $492,103.00 $388,035.24 $516,846.00 $505,426.00 user: Karl Short Pages 8 of 41 Wednesday, June 08, 2011 • Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 100 Legislative 450.340 Telephone $1.00 $20.71 $9.97 $1,000.00 $11.92 $0.00 $0.00 T.tat: ...rt on . -rvi - $51,382.41 $56,962.85 $60,392.86 $78,700.00 $64,663.74 $79,700.00 $74,700.00 Department Total: Legislative $155,597.39 $161,128.11 $164,856.12 $188,220.00 $150,123.10 $189,220.00 $184,220.00 user: Karl Short Pages 6 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 000 Fund Revenues Sale Of Fixed Assets 392.100 Sale /Gen.Fixed Assets $0.00 $1,569.00 $0.00 $0.00 $6,047.00 $0.00 $0.00 Total: Sale Of Fixed Assets $0.00 $1,569.00 $0.00 $0.00 $6,047.00 $0.00 $0.00 Department Total: Fund Revenues $14,714,664.27 $15,816,249.86 $15,630,927.27 $17,617,267.00 $14,190,016.13 $6,265,916.00 $5,981,054.00 user: Karl Short Pages 4 of 41 Wednesday, June 08, 2011 Kodiak Island Borough Budget Worksheet Report 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual Account Number Description Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 5 Fund 100 General Fund Department 000 Fund Revenues 322.140 Zoning Comp! Permit $6,660.00 $8,130.00 59,180.00 $10,000.00 $5,310.00 $10,000.00 $10,000.00 322.150 Exception Permits $0.00 $0.00 $0.00 50.00 $0.00 $0.00 $0.00 322.160 Variance Fee $1,000.00 $650.00 $750.00 $750.00 $2,000.00 $750.00 $750.00 322.170 Zoning Change Fee $4,400.00 $3,610.00 $2,950.00 $2,000.00 $5,690.00 $2,000.00 $2,000.00 322.180 Electric Permit $3,514.50 $2,915.00 $6,617.54 $4,000.00 $2,955.25 $4,000.00 $4,000.00 322.190 Plumbing Permit $1,928.00 $2,147.80 $3,396.40 $3,000.00 $1,962.60 $3,000.00 $3,000.00 322.200 P & Z Review Fee $0.00 $800.00 $750.00 $1,000.00 $450.00 $1,000.00 $1,000.00 322.220 Road /Utilities Insp. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 322.230 Dog Licenses $6,172.00 $5,535.00 $4,650.50 $5,000.00 $4,518.00 $5.000.00 $5,000.00 322.250 Site Plan Review $0.00 $0.00 $0.00 $0.00 $850.00 $0.00 $0.00 Total: Licenses & Permits $75,671.59 $83,364.87 $96,629.34 $90,250.00 $65,952.85 $90,250.00 $90,250.00 Federal Grants 331.000 Fed Government Grant $0.00 $0.00 $202,640.00 $0.00 $0.00 $0.00 $0.00 T t C F eral Grants $0.00 $0.00 $202,640.00 $0.00 $0.00 $0.00 $0.00 Federal Shared Revenue 332.100 Nat Wildlife Refuge $340,067.00 $262,694.00 $249,859.00 $250,000.00 $0.00 $250,000.00 $250,000.00 332.110 National Forest Fund $0.00 $2,726.79 $2,379.26 $2,000.00 $1,461.58 $2,000.00 $2,000.00 Total: Fe eral Share Revenue $340,067.00 $265,420.79 $252,238.26 $252,000.00 $1,461.58 $252,000.00 $252,000.00 t -t- h -r -• R -v -n - 335.110 State Rev Sharing $591,286.00 $777,571.00 $748,189.00 $736,900.00 $732,242.00 $716,260.00 $955,015.00 335.125 Temporary Fiscal Relief $411,747.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 335.130 Fish Tax -Dept Of Rev $1,059,161.39 $1,288,927.17 $1,339,575.15 $1,026,385.00 $1,026,384.64 $1,000,000.00 $1,200,000.00 335.132 Raw Fish -DCED $41,811.21 $55,381.66 $68,854.53 $50,000.00 $37408.70 $50,000.00 $50,000.00 335.134 Fish. Revitalization Aid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 335.140 Amusement/Games $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 335.150 Telephone & Electric $27,667.86 $27,524.19 $26,716.40 $26,000.00 $0.00 $26,000.00 $26,000.00 335.180 Cruise Ship Tax Sharing $0.00 $24,777.50 $25,487.50 $25,000.00 $0.00 $25,000.00 $25,000.00 335.190 Pers On Behalf Payment $0.00 $247,007.00 $98,213.91 $120,420.00 $0.00 $120,000.00 $120,000.00 Total: State Shared Revenues $2,131,673.46 $2,421,188.52 $2,307,03649 $1,984,705.00 $1,796,035.34 $1,937,260.00 $2,376,015.00 user: Karl Short Pages 2 of 41 Wednesday, June 08, 2011 KODIAK ISLAND BOROUGH I UEAW G___. scfroat ^ (,�)0Q4C Regular Meeting of: (J (1M p �, o, 020(1 �� ( DO Please PRINT your name Please PRINT you n I Wnii �S\y 5 ko t� Vrt � AJ i 1 �1 LL. i N 0 ///� !/i �_ ni a DC..n cL.�n K e r & /4e it c ble �%(/ i Luck - An b e r- A441>CRISLOC Z Ari 62.3 1 c<CLID Le /(\ p- 4-za \ \< 1 — 111 - 4`k4 0 A _I - TRTV\ L 412,7/At? Squid kJ ach-c,>t,A - €:\r-feCA (Ita- lytk . \ca�� JC to n r 1, Kfra 1411f49 111 << ling kgosOi 5,01,( A