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2011-06-09 Special Meeting Kodiak Island Borough Assembly Special Meeting Agenda Thursday, June 9, 2011, 7:30 p.m. Borough Conference Room 1. ROLL CALL 2. CITIZENS COMMENTS (Limited to Three Minutes per Speaker) 3. CONSIDERATION OF MATTERS IN THE CALL FOR THE SPECIAL MEETING A. Ordinance No. FY2012 -01 Levying Taxes on All Taxable Real and Personal Property Within the Kodiak Island Borough for the Expenses and Liabilities of the Kodiak Island Borough for the Fiscal year Commencing on the First Day of July 2011 and Ending on the Thirtieth Day of June 2012 (Fiscal Year 2012 Budget. ) 4. ADJOURNMENT This meeting was called by the Mayor. KODIAK ISLAND BOROUGH AGENDA STATEMENT JUNE 9, 2011 REGULAR MEETING ITEM NO: 3.A TITLE: Ordinance No. FY2012 -01 Levying Taxes on All Taxable Real and Personal Property Within the Kodiak Island Borough for the Expenses and Liabilities of the Kodiak Island Borough for the Fiscal Year Commencing on the First Day of July 2011 and Ending on the Thirtieth Day of June 2012. (Fiscal Year 2012 Budget) SUMMARY: This ordinance includes funds to be spent in the General Fund, Special Revenue Funds, Debt Service Funds, Capital Project Funds, and Enterprise Funds. This ordinance also levies a tax on the real and personal property within the Borough. FISCAL NOTES: Account No.: Amount Budgeted: Expenditure Required: APPROVAL FOR AGENDA: a Jr RECOMMENDED MOTION: Move to adopt Ordinance No. FY2012 -01 1 This ordinance is presented Introduced by: Borough Manager 2 with the inclusion of amendments Drafted by: Finance Director 3 Introduced: 05/19/2011 from the June 2, 2011 RM Amended: 06/02/2011 4 Public Hearing: 06/02/2011 5 Adopted: 6 7 KODIAK ISLAND BOROUGH 8 ORDINANCE NO. FY2012 -01 9 10 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 11 LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN 12 THE KODIAK ISLAND BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE 13 KODIAK ISLAND BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE 14 FIRST DAY OF JULY 2011 AND ENDING ON THE THIRTIETH DAY OF JUNE 2012 15 (FISCAL YEAR 2012 BUDGET) 16 17 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND 18 BOROUGH THAT: 19 20 Section 1: This ordinance is not of general application and shall not be codified. 21 22 Section 2: The following sums of money, or as much thereof as may be authorized by 23 law, as may be needed or deemed necessary to defray all expenses and 24 liabilities of the Kodiak Island Borough, be and the same, is hereby 25 appropriated for municipal purposes and objects of the Kodiak Island 26 Borough and other taxing entities hereinafter specified for the fiscal year 27 commencing on the first day of July 2011 and ending on the thirtieth day of 28 June 2012. 29 30 Section 3: Adoption of this ordinance recognizes that funds are appropriated at 31 department and /or project level. Compositions of these figures are as 32 delineated in the full detail budget document. The full document is available 33 to all elected and appointed officials for their use. Copies may be reviewed by 34 interested citizens at the Borough Building during normal working hours and 35 also at the A. Holmes Johnson, Chiniak, and village public libraries during 36 their normal operating hours. 37 38 Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby 39 levied for the value as of January 1, 2011, to be used for the purposes as 40 specified in the Budget for the Fiscal Year 2012 of the Kodiak Island Borough 41 commencing on the first day of July 2011 and ending on the thirtieth day of 42 June 2012 to defray expenses and liabilities of said entity as enumerated in 43 the applicable budgets. 44 Kodiak Island Borough, Alaska Ordinance No. FY2012 -01 Page 1 of 3 45 The millage rates by taxing entity are as follows: 46 A. Kodiak Island Borough .10 mills 47 B. Education Support Fund 9.27 mills 48 C. Womens Bay Road Service Area 2.50 mills 49 D. Womens Bay Fire Dept. 1.25 mills 50 E. Bay View Road Service Area 1.00 mills 51 F. Fire Protection Area No. 1 1.50 mills 52 G. Monashka Bay Road Service Area 2.50 mills 53 H. Service Area No. 1 Roads 1.50 mills 54 I. Woodland Acres Street Light Area 0.25 mills 55 J. Service Area No. 2 0.00 mills 56 K. KIB Airport Fire Area 1.25 mills 57 L. Trinity Islands Street Light Service Area .50 mills 58 M. Mission Lake Tide Gate Service Area 1.00 mills 59 N. Debt Service 1.55 mills 60 0. Renewal and Replacement Fund .08 mills 61 62 Section 5: Commercial Aircraft that have been issued an N number by the Federal 63 Aviation Administration and are less than 12,500 pounds takeoff weight. FIXED WING ROTORCRAFT GROSS LBS ANNUAL TAX GROSS LBS ANNUAL TAX NON FLYABLE 50 0 -1,000 5100 0 -2,000 5400 1,001 -2,000 5200 2,001 -3,000 5800 2,001 -3,000 5400 3,001 -4,000 $1,000 3,001 -4,000 $600 4,001 -7,000 $1,400 4,001 -5,000 5800 7,001- 12,500 51,600 5,001 -6,000 $1,000 6,001 -7,000 $1,200 7,001 -8,000 $1,300 8,001- 10,000 51,400 10,001- 12,500 51,500 64 Kodiak Island Borough Ordinance No. FY2012 -01 Page 2 of 3 65 Section 6: The tax rate on boats is set at $1 per foot. Boats that are equal to or less than 66 20 feet long are exempt. 67 68 Section 7: Kodiak Island Borough Staff is hereby authorized and directed to effect the 69 necessary line item changes within the limits established above by fund, 70 project, and department to properly monitor, account, and report on the 71 expenditure of these funds. 72 73 Section 8: Attached to this ordinance are 5 pages of back -up information. 74 75 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 76 THIS DAY OF 2011 77 78 79 KODIAK ISLAND BOROUGH 80 81 82 83 Jerome M. Selby, Borough Mayor 84 85 ATTEST: 86 87 88 89 Nova M. Javier, MMC, Borough Clerk 90 91 Kodiak Island Borough Ordinance No. FY2012 -01 Page 3 of 3 Original Revised 5/27/2011 A. General Fund (100) A. General Fund (100) Revenues Percentage Revenues Percentage Taxes Taxes Real Property 3.97% 3.85% 2 0 3 236883 Real Property 3474 1.62% 236 95.553 Personal Property 038% 0.40% 22,003 24535 Personal Property 038% 0.17% 22003 9414 Non ad valorem taxes 042 0.65% 25340 40440 Non ad valorem taxes 0,4244 0.68% 25,140 40 440 Payment in lieu of taxes 24.45 -% 20.62% 4280 1,280,000 Payment in lieu of taxes 24,4544 22.82% 4280 1.348.000 Severance Taxes 32,70% 26.98% 1,675.000 Severance Taxes 3270% 24.95% 1 1.474.000 Penalties & Interest on Tax 2,5444 2.42% 450,000 150000 Penalties & Interest on Tax 2,5444 2.54% 1507000 150000 Licenses & Permits 1.5444 1.45% 90,250 90450 Licenses & Permits 1-45444 1.53% 90,250 90`50 Federal Shared Revenue 4.22% 4.06% 252,000 254000 Federal Shared Revenue 44244 4.27% 252,000 252000 State Shared Revenue 32.414 38.27% 4 2.376.015 State Shared Revenue 32:47 40.22% 1,937,260 2 376.015 Fines 040"4 0.01% 0 500 Fines 0700% 0.01% 0 500 Investments Earnings 0.17% 0.16% 40,000 10400 Investments Earnings 0.17% 1.02% 40,000 605_00 Other 049% 0.17% 44 10425 Other 0.49% 0.18% 11,226 10 725 Use of Fund Balance 000% 0.97% 0 60410 Use of Fund Balance 000% 0.00% 0 0 Total General Fund Revenues 100.003/4' 100.00% 5,966,708 6,208.758 Total General Fund Revenues 400003/4 100.00% 5,966,708 5.907,297 Expenditures FTE Expenditures FTE Legislative 0 3.05% 189,220 Legislative 0 3,05% 2.97% 489,224 184220 Personnel Services 31,200 Personnel Services 31,200 Fringe Benefits 6,820 Fringe Benefits 6,820 Lobbyist 71,500 Lobbyist 71,500 Support Services 79,700 Support Services 704700 747700 Borough Management 4 8.14% 505,626 Borough Management 4 8.14% 505,626 504426 Personnel Services 300530 Personnel Services 300,530 Fringe Benefits 216803 Fringe Benefits 216,803 Support Services 48293 Support Services 48,093 68093 Allocated (60,000) Allocated (60,000) Borough Clerk 3 8.34% 517,604 Borough Clerk 3 8.33% 617,904 51704 Personnel Services 210,610 Personnel Services 210,610 Fringe Benefits 154,930 Fringe Benefits 154,930 Support Services 152,064 Support Services 452,064 151864 Legal Services 0 2.08% 129,000 Legal Services 0 2.08% 129,000 Cost of Litigation 120,000 Cost of Litigation 120,000 Support Services 9,000 Support Services 9,000 1 Ordinance No. FY2012 -01 Back Up Info Finance /Accounting 7 13.56% 841,600 Finance /Accounting 7 13.55% 844,600 841400 Personnel Services 436,520 Personnel Services 436,520 Fringe Benefits 332,530 Fringe Benefits 332,530 Support Services 121,550 Support Services 423 121350 Allocated to Projects (49,000) Allocated to Projects (49,000) Finance /MIS 4 14.75% 915,555 Finance /MIS 4 14.74% 01 8 v cc5 915355 Personnel Services 296,090 Personnel Services 296,090 Fringe Benefits 220,640 Fringe Benefits 220,640 Contracted Services 10,000 Contracted Services 10,000 Support Services 285,825 Support Services 285,626 285 625 Capital Outlay 115,000 Capital Outlay 115,000 Allocated (12,000) Allocated (12,000) Assessing 5 9.88% 613,238 Assessing 5 9.87% 613,238 61i�038 Personnel Services 293,640 Personnel Services 293,640 Fringe Benefits 250,260 Fringe Benefits 250,260 Support Services 81,088 Support Services 83488 8088 Allocated to other funds (11,750) Allocated to other funds (11,750) Engineering /Facilities 2 4.16% 257,989 Engineering /Facilities 2 4.15% 257,984 257789 Personnel Services 146,020 Personnel Services 146,020 Fringe Benefits 112,466 Fringe Benefits 112,466 Professional Services Professional Services Support Services 63,503 Support Services 63503 65 Allocated to Projects (64,000) Allocated to Projects (64,000) Community Development 5 12.35% 766,510 Community Development 5 12.34% 1 1C",5'n 766310 Personnel Services 355,500 Personnel Services 355,500 Fringe Benefits 221,010 Fringe Benefits 221,010 Professional Services 95,000 Professional Services 95,000 Support Services 95,500 Support Services 95400 95,300 Allocated to Projects (500) Allocated to Projects (500) Building Inspectors 0 2.12% 131,539 Building Inspectors 0 2.12% 131,539 Contracted Services 120,000 Contracted Services 120,000 Support Goods and Services 11,539 Support Goods and Services 11,539 Economic Development 0 0.90% 55,600 Economic Development 0 0,90% 1.70% 55400 105600 Professional Services 10,000 Professional Services 10,000 Contributions 45,000 Contributions 65,600 95000 Support Goods 8 Services 600 Support Goods 8 Services 600 2 Ordinance No. FY2012 -01 Back Up Info General Administration 0 6483/4 4.50% 374327 279,277 General Administration 43946 628% 4.38% 270,277 271716 Personnel Services - Personnel Services - Audit Expense 110,000 Audit Expense 110,000 Contracted Services 20,000 Contracted Services 20,000 10,000 Support Services 149,277 Support Services 748,277 151,716 Debt Service 85,450 0 Debt Service 85,450 0 Parks and Recreation 0 0.56% 35,000 Parks and Recreation 0 0.56% 35,000 Personnel Services 5,000 Personnel Services 5,000 Contracted Services 10,000 Contracted Services 10,000 Support Services 20,000 Support Services 20,000 Capital Outlay Capital Outlay Emergency Preparedness 0 0.60% 37,000 Emergency Preparedness 0 0.60% 37,000 Personnel Services 5,000 Personnel Services 5,000 Support Services 32,000 Support Services 32,000 Capital Outlay - Capital Outlay - Education Support 0 0.00% 0 Education Support 0 0.00% 0 Professional Services 0 Professional Services 0 Audit Expense - Audit Expense - Support Goods and Services - Support Goods and Services - Operating Transfers - Operating Transfers - Health & Social Services 0 4.67% 290,000 Health & Social Services 0 4.67% 290,000 Contributions 290,000 Contributions 290,000 Animal Control 0 1.37% 85,000 Animal Control 0 1.37% 85,000 Contracted Services 85,000 Contracted Services 85,000 Education, Culture & Recreation 0 1.85% 115,000 Education, Culture & Recreation 0 1.85% 115,000 Contributions 115,000 Contributions 115,000 College and Libraries 0 1.50% 93,000 College and Libraries 0 1.50% 93,000 Contributions 93,000 Contributions 93,000 Transfers Out 0 0331 5.65% 43,500 351,000 Transfers Out 5,653/4 023% 0.22% 351,000 13,500 Transfers - 96,450 351,000 Transfers 3x1,000 13,500 Total General Fund Expenditures 5,866708 6,208,758 Total General Fund Expenditures 6408458 5,907,297 3 Ordinance No. FY2012 -01 Back Up Info B. Special Revenue Funds (Revenues and Expenditures) B. Special Revenue Funds (Revenues and Expenditures) 1 Education Support Fund (201) 10,274588 8,500,000 1 Education Support Fund (201) 5.500,000 10,108,140 2 Child Care Assistance (205) 127,135 2 Child Care Assistance (205) 127,135 3 Land Sales (210) 233,345 3 Land Sales (210) 233,345 4 Buildings & Grounds Fund (220) 599,408 4 Buildings & Grounds Fund (220) 599,408 5 Coastal Management (230) 31,189 5 Coastal Management (230) 31,189 6 Local Emergency Planning Committee (234) 22,132 6 Local Emergency Planning Committee (234) 22,132 7 Women's Bay Road Service Area (240) 220,000 7 Women's Bay Road Service Area (240) 220,000 8 Service Area No. 1 (242) 349,500 8 Service Area No. 1 (242) 349,500 9 Service Area No. 2 (243) 100 9 Service Area No. 2 (243) 100 10 Monashka Bay Road Services Area (244) 50,850 10 Monashka Bay Road Services Area (244) 50,850 11 Bay View Road Service Area (246) 11,265 11 Bay View Road Service Area (246) 11,265 12 Fire Protection Area No. 1 (254) 520,210 12 Fire Protection Area No. 1 (254) 520,210 13 Women's Bay Fire Department (252) 181,500 13 Women's Bay Fire Department (252) 181,500 14 KIB Airport Fire Area (254) 13,870 14 KIB Airport Fire Area (254) 13,870 15 Woodland Acres Street Light Area (260) 10,550 15 Woodland Acres Street Light Area (260) 10,550 16 Trinity Acres Lighting Dist. (261) 5,505 16 Trinity Acres Lighting Dist. (261) 5,505 17 Mission Lake Tide Gate (262) 3,700 17 Mission Lake Tide Gate (262) 3,700 18 Trinity Acres Paving Dist. 263) 16,250 18 Trinity Acres Paving Dist. 263) 16,250 19 Facilities Fund (276) 840,000 19 Facilities Fund (276) 840,000 20 Tourism Development (277) 92,000 20 Tourism Development (277) 92,000 21 Fern Fuller Trust (290) 66,500 21 Fern Fuller Trust (290) 66,500 22 Special Projects (295) 0 22 Special Projects (295) 0 Total Special Revenue Funds 72,689,6437 11,895,009 Total Special Revenue Funds 43469597 13,503,149 4 Ordinance No. FY2012 -01 Back Up Info C. Debt Service Funds (Revenues and Expenditures) C. Debt Service Funds (Revenues and Expenditures) 1 Debt Service (300) 4,299,655 1 Debt Service (300) 4,299,655 Total Debt Service Funds 4,299,655 Total Debt Service Funds 4,299,655 D. Capital Project Funds (Revenues and Expenditures) D. Capital Project Funds (Revenues and Expenditures) 1 Capital Project - Borough, Various (410) 0 1 Capital Project - Borough, Various (410) 0 2 Capital Project - School Bonds (420) 0 2 Capital Project - School Bonds (420) 0 3 Capital Projects - State Grants (430) 0 3 Capital Projects - State Grants (430) 0 4 Capital Project - from 2010 on (450) 0 4 Capital Project - from 2010 on (450) 0 5 Kodiak High School Renovation and Addition (460) 0 5 Kodiak High School Renovation and Addition (460) 0 6 Repair and Replacement Projects 2,091,517 6 Repair and Replacement Projects 2 2.175.810 6 7 Capital Projects - Landfill (490) 0 6 Z Capital Projects - Landfill (490) 0 7 8 Capital Projects - Hospital (495) 0 78 Capital Projects - Hospital (495) 0 Total Capital Projects Funds 0 2,091,517 Total Capital Projects Funds 2494 2.175.810 E. Enterprise Funds (Revenues and Expenditures) E. Enterprise Funds (Revenues and Expenditures) 1 Solid Waste Disposal Fund (530) 2,329,807 1 Solid Waste Disposal Fund (530) 2,329,807 2 Hospital Enterprise Fund (540) 942,705 2 Hospital Enterprise Fund (540) 942,705 3 Kodiak Fisheries Research Center (555) 2,122,004 3 Kodiak Fisheries Research Center (555) 2,122,004 4 911 Service (560) 50,000 4 911 Service (560) 50,000 Total Enterprise Funds 5,444,516 Total Enterprise Funds 5,444,516 Total all Funds $ 29,939,455 Total all Funds $- 29,839,455 $ 31,330,427 5 Ordinance No. FY2012 -01 Back Up Info 7 1 Introduced by: Borough Manager 2 11.00 MILL RATE ORDINANCE Drafted by: Finance Director 3 THAT IS BEFORE THE Introduced: 05/19/2011 4 ASSEMBLY Amended: 06/02/2011 Public Hearing: 06/02/2011 5 Postponed: 06/09/2011 6 Adopted: 7 KODIAK ISLAND BOROUGH 8 ORDINANCE NO. FY2012 -01 9 10 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 11 LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN 12 THE KODIAK ISLAND BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE 13 KODIAK ISLAND BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE 14 FIRST DAY OF JULY 2011 AND ENDING ON THE THIRTIETH DAY OF JUNE 2012 15 (FISCAL YEAR 2012 BUDGET) 16 17 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND 18 BOROUGH THAT: 19 20 Section 1: This ordinance is not of general application and shall not be codified. 21 22 Section 2: The following sums of money, or as much thereof as may be authorized by 23 law, as may be needed or deemed necessary to defray all expenses and 24 liabilities of the Kodiak Island Borough, be and the same, is hereby 25 appropriated for municipal purposes and objects of the Kodiak Island 26 Borough and other taxing entities hereinafter specified for the fiscal year 27 commencing on the first day of July 2011 and ending on the thirtieth day of 28 June 2012. 29 30 Section 3: Adoption of this ordinance recognizes that funds are appropriated at 31 department and /or project level. Compositions of these figures are as 32 delineated in the full detail budget document. The full document is available 33 to all elected and appointed officials for their use. Copies may be reviewed by 34 interested citizens at the Borough Building during normal working hours and 35 also at the A. Holmes Johnson, Chiniak, and village public libraries during 36 their normal operating hours. 37 38 Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby 39 levied for the value as of January 1, 2011, to be used for the purposes as 40 specified in the Budget for the Fiscal Year 2012 of the Kodiak Island Borough 41 commencing on the first day of July 2011 and ending on the thirtieth day of 42 June 2012 to defray expenses and liabilities of said entity as enumerated in 43 the applicable budgets. 44 Kodiak Island Borough, Alaska Ordinance No. FY2012 -01 Page 1 of 3 • 45 The millage rates by taxing entity are as follows: 46 A. Kodiak Island Borough .10 mills 47 B. Education Support Fund 9.27 mills 48 C. Womens Bay Road Service Area 2.50 mills 49 D. Womens Bay Fire Dept. 1.25 mills 50 E. Bay View Road Service Area 1.00 mills 51 , F. Fire Protection Area No. 1 1.50 mills 52 G. Monashka Bay Road Service Area 2.50 mills 53 H. Service Area No. 1 Roads 1.50 mills 54 I. Woodland Acres Street Light Area 0.25 mills 55 J. Service Area No. 2 0.00 mills 56 K. KIB Airport Fire Area 1.25 mills 57 L. Trinity Islands Street Light Service Area .50 mills 58 M. Mission Lake Tide Gate Service Area 1.00 mills 59 N. Debt Service 1.55 mills 60 O. Renewal and Replacement Fund .08 mills 61 62 Section 5: Commercial Aircraft that have been issued an N number by the Federal 63 Aviation Administration and are less than 12,500 pounds takeoff weight. FIXED WING ROTORCRAFT GROSSLBS ANNUAL TAX GROSSLBS ANNUAL TAX NON FLYABLE SO 0 -1,000 5100 0 -2,000 5400 1,001 -2,000 5200 2,001 -3,000 5800 2,001 -3,000 5400 3,001 -4,000 $1,000 3,001 -4,000 5600 4,001 -7,000 $1,400 4,001 -5,000 5800 7,00142,500 51,600 5,001 -6,000 51,000 6,001 -7,000 $1,200 7,001 -8,000 51,300 8,001- 10,000 $1,400 10,001- 12,500 $1,500 64 Kodiak Island Borough Ordinance No. FY2012 -01 Page 2 of 3 f 65 Section 6: The tax rate on boats is set at $1 per foot. Boats that are equal to or less than 66 20 feet long are exempt. 67 68 Section 7: Kodiak Island Borough Staff is hereby authorized and directed to effect the 69 necessary line item changes within the limits established above by fund, 70 project, and department to properly monitor, account, and report on the 71 expenditure of these funds. 72 73 Section 8: Attached to this ordinance are 5 pages of back -up information. 74 75 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 76 THIS DAY OF 2011 77 78 79 KODIAK ISLAND BOROUGH 80 81 82 83 Jerome M. Selby, Borough Mayor 84 85 ATTEST: 86 87 88 89 Nova M. Javier, MMC, Borough Clerk 90 91 Kodiak Island Borough Ordinance No. FY2012 -01 Page 3 of 3 B. Special Revenue Funds (Revenues and Expenditures) B. Special Revenue Funds (Revenues and Expenditures) 1 Education Support Fund (201) 4O;2Z4,588 8,500,000 1 Education Support Fund (201) 860 &,BBB 10,108,140 2 Child Care.Assistance (205) 127,135 2 Child Care Assistance (205) 127,135 3 Land Sales (210) 233,345 3 Land Sales (210) 233,345 4 Buildings & Grounds Fund (220) 599,408 4 Buildings & Grounds Fund (220) 599,408 5 Coastal Management (230) 31,189 5 Coastal Management (230) 31,189 6 Local Emergency Planning Committee (234) 22,132 6 Local Emergency Planning Committee (234) 22.132 7 Women's Bay Road Service Area (240) 220,000 7 Women's Bay Road Service Area (240) 220,000 8 Service Area No. 1 (242) 349,500 8 Service Area No. 1 (242) 349,500 9 Service Area No. 2 (243) 100 9 Service Area No. 2 (243) 100 10 Monashka Bay Road Services Area (244) 50,850 10 Monashka Bay Road Services Area (244) 50,850 11 Bay View Road Service Area (246) 11,265 11 Bay View Road Service Area (246) 11,265 12 Fire Protection Area No. 1 (254) 520,210 12 Fire Protection Area No. 1 (254) 520,210 13 Women's Bay Fire Department (252) 181,500 13 Women's Bay Fire Department (252) 181,500 14 KIB Airport Fire Area (254) 13,870 14 KIB Airport Fire Area (254) 13,870- 15 Woodland Acres Street Light Area (260) 10,550 15 Woodland Acres Street Light Area (260) 10,550 16 Trinity Acres Lighting Dist. (261) 5,505 16 Trinity Acres Lighting Dist. (261) 5,505 17 Mission Lake Tide Gate (262) 3,700 17 Mission Lake Tide Gate (262) 3,700 18 Trinity Acres Paving Dist. 263) 16,250 18 Trinity Acres Paving Dist. 263) 16,250 19 Facilities Fund (276) 840,000 19 Facilities Fund (276) 840,000 20 Tourism Development (277) 92,000 20 Tourism Development (277) 92,000 21 Fern Fuller Trust (290) - 66,500 21 Fern Fuller Trust (290) 66,500 22 Special Projects (295) 0 22 Special Projects (295) 0 Total Special Revenue Funds 13,C89,89Z 11,895,009 Total Special Revenue Funds 43 13,503,149 • • Ordinance No. FY2012 -01 4 Back Up Info L , _ _. . _ . __ _ __ . -. ... C. Debt Service Funds (Revenues and Expenditures) C. Debt Service Funds (Revenues and Expenditures) 1 Debt Service (300) 4,299,655 1 Debt Service (300) 4,299,655 Total Debt Service Funds 4,299,655 Total Debt Service Funds 4,299,655 D. Capital Project Funds (Revenues and Expenditures) D. Capital Project Funds (Revenues and Expenditures) 1 Capital Project - Borough, Various (410) 0 1 Capital Project - Borough, Various (410) 0 2 Capital Project - School Bonds (420) 0 2 Capital Project - School Bonds (420) 0 3 Capital Projects - State Grants (430) 0 3 Capital Projects - State Grants (430) 0 4 Capital Project - from 2010 on (450) 0 4 Capital Project - from 2010 on (450) 0 5 Kodiak High School Renovation and Addition (460) 0 5 Kodiak High School Renovation and Addition (460) 0 6 Repair and Replacement Projects 2,091,517 6 Repair and Replacement Projects 2,08141-7 2,175.810 67 Capital Projects - Landfill (490) 0 6 1 Capital Projects - Landfill (490) 0 7 8 Capital Projects - Hospital (495) 0 7 8 Capital Projects - Hospital (495) 0 Total Capital Projects Funds 0 2,091,517 Total Capital Projects Funds 2,001;54 -7 12.75.810 E. Enterprise Funds (Revenues and Expenditures) E. Enterprise Funds (Revenues and Expenditures) 1 Solid Waste Disposal Fund (530) 2,329,807 1 Solid Waste Disposal Fund (530) 2,329.807 2 Hospital Enterprise Fund (540) 942,705 2 Hospital Enterprise Fund (540) 942,705 3 Kodiak Fisheries Research Center (555) 2,122,004 3 Kodiak Fisheries Research Center (555) 2,122,004 4 911 Service (560) 50,000 4 911 Service (560) 50,000 Total Enterprise Funds 5,444,516 Total Enterprise Funds 5,444,516 Total all Funds E 29,939,455 Total all Funds 5- 28,939455 $ 31,330,427 Ordinance No. FY2012 -01 5 Back Up Info r RSckrna prodded D&loePwovi scion fur //ix)11� r/l ,. .?§''" ,^,,, z wxrr.^ 'P., tt 7: e3 1x . s ts,%, .. ' . -- . , v , , 5' C 1 t _ a '"� :. . z . -, 6 Mill Rate @ 11.00 mills Renewal & K1B 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 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 8,982,010 1,481.075 19,110 10,491,751 Personal Property Tax 98,139,000 2.944 922,507 152,115 1,963 L077,566 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 11% Total KIBSD 45,584,836 897s 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) i i Introduced by: Borough Manager Drafted by: Finance Director 1 Introduced: 05/19/2011 2 10.75 MILL RATE ORDINANCE Amended: 06/02/2011 3 Public Hearing: 06/02/2011 Postponed: 06/09/2011 4 Adopted: 5 6 KODIAK ISLAND BOROUGH 7 ORDINANCE NO. FY2012 -01 8 9 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 10 LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN 11 THE KODIAK ISLAND BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE 12 KODIAK ISLAND BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE 13 FIRST DAY OF JULY 2011 AND ENDING ON THE THIRTIETH DAY OF JUNE 2012 14 (FISCAL YEAR 2012 BUDGET) 15 16 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND 17 BOROUGH THAT: 18 19 Section 1: This ordinance is not of general application and shall not be codified. 20 21 Section 2: The following sums of money, or as much thereof as may be authorized by 22 law, as may be needed or deemed necessary to defray all expenses and 23 liabilities of the Kodiak Island Borough, be and the same, is hereby 24 appropriated for municipal purposes and objects of the Kodiak Island 25 Borough and other taxing entities hereinafter specified for the fiscal year 26 commencing on the first day of July 2011 and ending on the thirtieth day of 27 June 2012. 28 29 Section 3: Adoption of this ordinance recognizes that funds are appropriated at 30 department and /or project level. Compositions of these figures are as 31 delineated in the full detail budget document. The full document is available 32 to all elected and appointed officials for their use. Copies may be reviewed by 33 interested citizens at the Borough Building during normal working hours and 34 also at the A. Holmes Johnson, Chiniak, and village public libraries during 35 their normal operating hours. 36 37 Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby 38 levied for the value as of January 1, 2011, to be used for the purposes as 39 specified in the Budget for the Fiscal Year 2012 of the Kodiak Island Borough 40 commencing on the first day of July 2011 and ending on the thirtieth day of 41 June 2012 to defray expenses and liabilities of said entity as enumerated in 42 the applicable budgets. 43 Kodiak Island Borough, Alaska Ordinance No. FY2012 -01 Page 1 of 3 44 The millage rates by taxing entity are as follows: 45 A. Kodiak Island Borough .03 mills 46 B. Education Support Fund 9.09 mills 47 C. Womens Bay Road Service Area 2.50 mills 48 D. Womens Bay Fire Dept. 1.25 mills 49 E. Bay View Road Service Area 1.00 mills 50 F. Fire Protection Area No. 1 1.50 mills • 51 G. Monashka Bay Road Service Area 2.50 mills 52 H. Service Area No. 1 Roads 1.50 mills 53 I. Woodland Acres Street Light Area 0.25 mills • 54 J. Service Area No. 2 0.00 mills 55 K. KIB Airport Fire Area 1.25 mills 56 L. Trinity Islands Street Light Service Area .50 mills 57 M. Mission Lake Tide Gate Service Area 1.00 mills 58 N. Debt Service 1.55 mills 59 O. Renewal and Replacement Fund .08 mills 60 61 Section 5: Commercial Aircraft that have been issued an N number by the Federal 62 Aviation Administration and are less than 12,500 pounds takeoff weight. FIXED WING ROTORCRAFT GROSS LBS ANNUAL TAX GROSS LBS ANNUAL TAX NON FLYABLE 50 0 -1,000 $100 0 -2,000 5400 1,001 -2,000 5200 2,001 -3,000 5800 2,001 -3,000 5400 3,001 -4,000 51,000 3,001 -4,000 $600 4,001 -7,000 $1,400 4,001 -5,000 5800 7,001 - 12,500 $1,600 5,001 -6,000 51,000 6,001 -7,000 $1,200 7,001 -8,000 $1,300 8,001- 10,000 $1,400 10,001 - 12,500 $1,500 63 Kodiak Island Borough Ordinance No. FY2012 -01 • Page 2 of 3 64 Section 6: The tax rate on boats is set at $1 per foot. Boats that are equal to or less than 65 20 feet long are exempt. 66 67 Section 7: Kodiak Island Borough Staff is hereby authorized and directed to effect the 68 necessary line item changes within the limits established above by fund, 69 project, and department to properly monitor, account, and report on the 70 expenditure of these funds. 71 72 Section 8: Attached to this ordinance are 5 pages of back -up information. 73 74 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 75 THIS DAY OF 2011 76 77 78 KODIAK ISLAND BOROUGH 79 80 81 82 Jerome M. Selby, Borough Mayor 83 84 ATTEST: 85 86 87 88 Nova M. Javier, MMC, Borough Clerk 89 90 Kodiak Island Borough Ordinance No. FY2012 -01 Page 3 of 3 pia -7 ^ : KIBSD Funded at — '7' � �' " � - i- -t_i . ,, , e, r :: - ,. Millit @10 m � - ,- ` _ t ,j- Renewal & KIB KIBSD Debt Service Replacement Total Proposed Mill Rate 0.03 9.09 1.55 0.08 10.75 Resource Value Motor Vehicle Tax - 250,000 - - 250,000 State Revenue Sharing 955,015 - - - 955,015 State Debt Service - - 2,265,000 - 2,265,000 Severance Tax -Fish 130,000,000 1.397,500 - - - 1,397,500 Severance Tax- Mining 2,000,000 21,500 - - - 21,500 Severance Tax- togging 8,705,000 93,581 - - - 93,581 Total Severance Taxes 140,705,000 1,512,581 .- - 1.512,581 Other Revenues 3,432,415 - 1,465 - 3,433,880 Transfers in Facilities Fund - 90,600 400,000 - 490,600 Transfers in General Fund 331,871 Real Property Tax 955,533,000 28,666 8,685,795 1,481,075 76,442 10,195,536 Personal Property Tax 98,139,000 2,944 892,084 152,115 7,851 1.047,143 Total Property Taxes 1,053.672,000 31,610 9,577,879 1,633,190 84,293 11,242,679 Total Revenues 1,194,377,000 5,931,621 10,250,350 4,299,655 84,293 20,481,626 Expenditures 5,931,621 10,250,350 4.299,655 84,293 20,565,919 Revenues minus Expenditures (0) - - - (0) Requested Budget 5,921,258 I I ,185,233 Required Reduction (10,363) 934,883 Mill rate 10.75 Severance 1.075% 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 State Aid 693,000 KIBSD Use of fund Balance? 241,883 • A. General Fund (100) I O 1 Revenues Percentage II Taxes Real Property 3% 0.48% 236 28.666 Personal Property • 0a% 0.05% 22,003 2 Non ad valorem taxes 0:424 0.68% 25440 40.440 Payment in lieu of taxes 24 22.73% 1,280,000 1,348,000 Severance Taxes 32.70% 25.50% 1 1,512,581 Penalties & Interest on Tax 2..51s% 2.53% 159 150,000 Licenses & Permits 4.51% 1.44% 90 85,250 Federal Shared Revenue 4.22% 4.25% 262 252,000 State Shared Revenue 32.17% 40.06% 4937,260 2,376,015 Fines 0.0&% 0.00% 0 0 Investments Earnings 0 % 2.11% 10,000 125.000 Other 049% 0.18% 11,225 10,725 Use of Fund Balance 0.00% 0.00% 0 0 Total General Fund Revenues 180.00% 100.00% 6 5.931,621 Expenditures FTE Legislative 0 2.97% 189,220 175.900 Personnel Services 31,200 Fringe Benefits 6,820 Lobbyist 71,500 Support Services 74700 66,380 Borough Management 4 7.56% 505 448,573 Personnel Services 300530 247,700 Fringe Benefits 21saos 163,280 Contracted Services 50,000 Support Services 48,203 47.593 Allocated (60,000) Borough Clerk 3 8.72% 54- 7- 517,404 •Personnel Services 210,610 Fringe Benefits 154,930 Support Services 152,064 151,864 Legal Services 0 2.17% 129,000 Cost of Litigation 120,000 Support Services 9,000 Finance /Accounting 7 14.18% 841600 841.400 Personnel Services 436,520 Fringe Benefits 332,530 Support Services 1- 2-1450 121.350 Allocated to Projects (49,000) Finance /MIS 4 14.00% 9457565 830.355 Personnel Services 296,090 Fringe Benefits 220,640 Contracted Services 10,000 Support Services 285825 285,625 Capital Outlay 115,000 105.000 Allocated 12 (87,0001 Assessing 5 10.34% 61-3 613,038 Personnel Services 293,640 Fringe Benefits 250,260 Support Services 8088 80.888 Allocated to other funds (11,750) Engineering /Facilities 2 4.35% 57,989 257, Personnel Services 146,020 Fringe Benefits 112,466 Professional Services Support Services 63 63.303 Allocated to Projects (64,000) Community Development 5 12.08% 766 716,310 . Personnel Services 355,500 Fringe Benefits 221,010 Professional Services 9500 45,000 Support Services 95 95.300 Allocated to Projects (500) Building Inspectors 0 2.22% 131,539 Contracted Services 120,000 Support Goods and Services 11,539 Economic Development 0 1.61% 55,600 95. Professional Services 49 - Contributions 45,000 95,000 Support Goods & Services 600 General Administration 0 6728% 3.78% 371,727 224,122 Personnel Services - Audit Expense 110,000 Contracted Services 10,000 Support Services 110,277 104,122 Debt Service 95,450 0 Parks and Recreation 0 0.59% 35,000 Personnel Services 5,000 Contracted Services 10,000 Support Services 20,000 Capital Outlay Emergency Preparedness 0 0.62% 37,000 Personnel Services 5,000 Support Services 32,000 Capital Outlay - Education Support 0 5.59% 0 331,871 Professional Services 0 Audit Expense - Support Goods and Services - Operating Transfers 0 331.871 Health & Social Services 0 4.83% 290 286,315 Contributions 290000 286.315 Animal Control 0 0.00% 8500 0 Contracted Services 86 0 Education, Culture & Recreation 0 1.63% 4457000 96.685 Contributions 445000 96.685 College and Libraries 0 1.47% 93 87,000 Contributions 93000 87.000 Transfers Out 0 0723% 1.29% 4 -3,500 76.720 Transfers — 05460 76,720 Total General Fund Expenditures 6 5,931,621 B. Special Revenue Funds (Revenues and Expenditures) 1 Education Support Fund (201) 10,271,588 10.250,350 2 Child Care Assistance (205) 127,135 3 Land Sales (210) 2345 308,345 4 Buildings & Grounds Fund (220) 599,408 5 Coastal Management (230) 31,189 6 Local Emergency Planning Committee (234) 22,132 7 Women's Bay Road Service Area (240) 220,000 8 Service Area No. 1 (242) 349,500 9 Service Area No. 2 (243) 100 10 Monashka Bay Road Services Area (244) 50,850 11 Bay View Road Service Area (246) 11,265 12 Fire Protection Area No. 1 (254) 520,210 13 Women's Bay Fire Department (252) 181,500 14 KIB Airport Fire Area (254) 13,870 15 Woodland Acres Street Light Area (260) 10,550 16 Trinity Acres Lighting Dist. (261) 5,505 17 Mission Lake,Tide Gate (262) 3,700 18 Trinity Acres Paving Dist. 263) 16,250 19 Facilities Fund (276) 840,000 20 Tourism Development (277) 92,000 • 21 Fern Fuller Trust (290) 66,500 22 Special Projects (295) 0 Total Special Revenue Funds 4 a( 36 95 5 W 13,720,359 C. Debt Service Funds (Revenues and Expenditures) 1 Debt Service (300) 4,299,655 Total Debt Service Funds 4,299,655 D. Capital Project Funds (Revenues and Expenditures) 1 Capital Project - Borough, Various (410) 0 2 Capital Project - School Bonds (420) 0 3 Capital Projects - State Grants (430) 0 4 Capital Project - from 2010 on (450) 0 5 Kodiak High School Renovation and Addition (460) 0 6 Repair and Replacement Projects (469) 2.091,517 6 7 Capital Projects - Landfill (490) 0 7 8 Capital Projects - Hospital (495) 0 Total Capital Projects Funds 0 2,091,517 E. Enterprise Funds (Revenues and Expenditures) 1 Solid Waste Disposal Fund (530) 2,329,807 2 Hospital Enterprise Fund (540) 942,705 3 Kodiak Fisheries Research Center (555) 2,122,004 4 911 Service (560) 50,000 Total Enterprise Funds 5,444,516 Total all Funds $ 31,487,668 y 1 Introduced by: Borough Manager Drafted by: Finance Director 1 Introduced: 05/19/2011 2 10.50 MILL RATE ORDINANCE Amended: 06/02/2011 3 Public Hearing: 06/02/2011 4 Postponed: 06/09/2011 Adopted: 5 6 KODIAK ISLAND BOROUGH 7 ORDINANCE NO. FY2012 -01 8 9 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 10 LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN 11 THE KODIAK ISLAND BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE 12 KODIAK ISLAND BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE 13 FIRST DAY OF JULY 2011 AND ENDING ON THE THIRTIETH DAY OF JUNE 2012 14 (FISCAL YEAR 2012 BUDGET) 15 16 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND 17 BOROUGH THAT: 18 19 Section 1: This ordinance is not of general application and shall not be codified. 20 21 Section 2: The following sums of money, or as much thereof as may be authorized by 22 law, as may be needed or deemed necessary to defray all expenses and 23 liabilities of the Kodiak Island Borough, be and the same, is hereby 24 appropriated for municipal purposes and objects of the Kodiak Island 25 Borough and other taxing entities hereinafter specified for the fiscal year 26 commencing on the first day of July 2011 and ending on the thirtieth day of 27 June 2012. 28 29 Section 3: Adoption of this ordinance recognizes that funds are appropriated at 30 department and /or project level. Compositions of these figures are as 31 delineated in the full detail budget document. The full document is available 32 to all elected and appointed officials for their use. Copies may be reviewed by 33 interested citizens at the Borough Building during normal working hours and 34 also at the A. Holmes Johnson, Chiniak, and village public libraries during 35 their normal operating hours. 36 37 Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby 38 levied for the value as of January 1, 2011, to be used for the purposes as 39 specified in the Budget for the Fiscal Year 2012 of the Kodiak Island Borough 40 commencing on the first day of July 2011 and ending on the thirtieth day of 41 June 2012 to defray expenses and liabilities of said entity as enumerated in 42 the applicable budgets. 43 Kodiak Island Borough, Alaska Ordinance No. FY2012 -01 Page 1 of 3 • 44 The millage rates by taxing entity are as follows: 45 A. Kodiak Island Borough .03 mills 46 B. Education Support Fund 8.90 mills 47 . C. Womens Bay Road Service Area 2.50 mills 48 D. Womens Bay Fire Dept. 1.25 mills 49 E. Bay View Road Service Area 1.00 mills 50 F. Fire Protection Area No. 1 1.50 mills 51 G. Monashka Bay Road Service Area 2.50 mills 52 H. Service Area No. 1 Roads 1.50 mills 53 I. Woodland Acres Street Light Area 0.25 mills 54 J. Service Area No. 2 0.00 mills 55 K. KIB Airport Fire Area 1.25 mills 56 L. Trinity Islands Street Light Service Area .50 mills 57 M. Mission Lake Tide Gate Service Area 1.00 mills 58 N. Debt Service 1.55 mills 59 O. Renewal and Replacement Fund .02 mills 60 . 61 Section 5: Commercial Aircraft that have been issued an N number by the Federal 62 Aviation Administration and are less than 12,500 pounds takeoff weight. FIXED WING ROTORCRAFT GROSS LEIS ANNUAL TAX GROSS LBS ANNUAL TAX NON FLYABLE 50 0 -1,000 $100 0 -2,000 $400 1,001 -2,000 $200 2,001 -3,000 5800 2,001 -3,000 5400 3,001 -4,000 51,000 3,001 -4,000 5600 4,001 -7,000 $1,400 4,001 -5,000 5800 7,001- 12,500 $1,600 5,001 -6,000 $1,000 6,001 -7,000 51,200 7,001 -8,000 $1,300 8,001 - 10,000 51,400 10,001- 12,500 51,500 63 Kodiak Island Borough Ordinance No. FY2012 -01 Page 2 of 3 64 Section 6: The tax rate on boats is set at $1 per foot. Boats that are equal to or less than 65 20 feet long are exempt. 66 67 Section 7: Kodiak Island Borough Staff is hereby authorized and directed to effect the 68 necessary line item changes within the limits established above by fund, 69 project, and department to properly monitor, account, and report on the 70 expenditure of these funds. 71 72 Section 8: Attached to this ordinance are 5 pages of back -up information. _ 73 74 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 75 THIS DAY OF 2011 76 77 78 KODIAK ISLAND BOROUGH 79 80 81 82 Jerome M. Selby, Borough Mayor 83 84 ATTEST: 85 86 87 88 Nova M. Javier, MMC, Borough Clerk 89 90 • Kodiak Island Borough Ordinance No. FY2012 -01 Page 3 of 3 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 3,432,415 - 1,465 - 3,433,880 Transfers in - 90,600 400,000 63,220 490,600 Transfers in General Fund 331,871 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 5,896,445 10,055,385 4,299,655 84,293 20.251,485 Expenditures 5,896,445 10,055,385 4,299,655 84,293 20,335,778 Revenues minus Expenditures (0) - - - (0) • Mill rate 10.50 Severance 1.05% Total General Fund 5,921,258 11% Total KIBSD 45,584,836 89% KIBSD Funding request 11,185,233 51,506,094 100% Less Budget (10,055,385) Difference 1,129,848 Original Budget 6,361,366 Current proposed budget @ [0.50 mills 5,896,445 State Aid 693,000 464,921 KIBSD Use of fund Balance'? 436,848 A. General Fund (100) Revenues Percentage Taxes Real Property 3.97% 0.49% 236 28.666 Personal Property aiwk 0.05% 22803 2 Non ad valorem taxes OA2 0.69% 26 40.440 Payment in lieu of taxes 21.16% 22.86% 1,280,000 1,348,000 Severance Taxes 3240% 25.06% 1, ,027, ^27 1,477,405 Penalties & Interest on Tax 2.61% 2.54% 160,000 150.000 Licenses & Permits 1.61% 1.45% 90 85,250 Federal Shared Revenue 4.22% 4.27% 262,000 252.000 State Shared Revenue 32.47% 40.30% 1 2,376,015 Fines 0.00% 0.00% 0 0 Investments Earnings 0:1 2.12% 11 125,000 Other 0,14% 0.18% 44,225 10.725 Use of Fund Balance 0m&% 0.00% 0 0 Total General Fund Revenues 10000% 100.00% 67966,708 5.896,445 Expenditures FTE Legislative 0 2.98% 180,220 175,900 Personnel Services 31,200 Fringe Benefits 6,820 Lobbyist 71,500 Support Services 74700 66,380 Borough Management 4 7.61% 505,626 448.573 ' Personnel Services 300530 247,700 Fringe Benefits 246803 163.280 Contracted Services 50,000 Support Services 48,203 47.593 Allocated (60,000) Borough Clerk 3 8.77% 517,604 517,404 Personnel Services 210,610 Fringe Benefits 154,930 Support Services 152,064 151,864 Legal Services 0 2.19% 129,000 Cost of Litigation 120,000 Support Services 9,000 Finance /Accounting 7 14.27% 84 --640 841,400 Personnel Services 436,520 Fringe Benefits 332,530 Support Services 121,550 121.350 Allocated to Projects (49,000) Finance /MIS 4 . 13.49% 91x 795,179 Personnel Services 296,090 Fringe Benefits 220,640 Contracted Services 10,000 Support Services 285 250,449 Capital Outlay 1- 15 105,000 Allocated 12 (87,000) Assessing 5 10.40% 613 613,038 Personnel Services 293,640 Fringe Benefits 250,260 Support Services 84,888 80,888 Allocated to other funds (11,750) Engineering /Facilities 2 4.37% 257 7 989 257,789 Personnel Services 146,020 Fringe Benefits 112,466 Professional Services Support Services 63 63,303 Allocated to Projects (64,000) Community Development 5 12.15% 766,510 716, Personnel Services 355,500 Fringe Benefits 221,010 Professional Services 95,900 45,000 Support Services 95 95,300 Allocated to Projects (500) Building Inspectors 0 2.23% 131,539 Contracted Services 120,000 Support Goods and Services 11,539 Economic Development 0 1.62% 55 95, Professional Services 407 - Contributions • 45,900 95,000 Support Goods & Services 600 General Administration 0 6,28% 3.80% 371,727 224.122 Personnel Services Audit Expense 110,000 Contracted Services 10,000 Support Services 449 104,122 Debt Service 95459 0 Parks and Recreation 0 0.59% 35,000 Personnel Services • 5,000 Contracted Services 10,000 Support Services 20,000 Capital Outlay Emergency Preparedness 0 0.63% 37,000 Personnel Services 5,000 Support Services 32,000 Capital Outlay - Education Support 0 5.63% 0 331.871 Professional Services 0 Audit Expense - Support Goods and Services - Operating Transfers 0 331.871 Health & Social Services 0 4.86% 200,000 286,315 Contributions 290000 286.315 Animal Control 0 0.00% 85,000 0 Contracted Services 85,000 0 Education, Culture & Recreation 0 1.64% 445,000 96 685 Contributions 445000 96.685 College and Libraries 0 1.48% 03,000 87.000 • Contributions 93,800 87.000 Transfers Out 0 0,23% 1.30% 13 76. Transfers 06,460 76,720 Total General Fund Expenditures 5 5,896,445 B. Special Revenue Funds (Revenues and Expenditures) 1 Education Support Fund (201) 10,271,588 9.986.932 2 Child Care Assistance (205) 127,135 3 Land Sales (210) 233,345 308.345 4 Buildings & Grounds Fund (220) 599,408 5 Coastal Management (230) 31,189 6 Local Emergency Planning Committee (234) 22,132 7 Women's Bay Road Service Area (240) 220,000 8 Service Area No. 1 (242) 349,500 9 Service Area No. 2 (243) 100 10 Monashka Bay Road Services Area (244) 50,850 11 Bay View Road Service Area (246) 11,265 12 Fire Protection Area No. 1 (254) 520,210 13 Women's Bay Fire Department (252) 181,500 14 KIB Airport Fire Area (254) 13,870 15 Woodland Acres Street Light Area (260) 10,550 16 Trinity Acres Lighting Dist. (261) 5,505 17 Mission Lake Tide Gate (262) 3,700 18 Trinity Acres Paving Dist. 263) 16,250 19 Facilities Fund (276) 840,000 20 Tourism Development (277) 92,000 21 Fern Fuller Trust (290) 66,500 22 Special Projects (295) 0 Total Special Revenue Funds 13 13,456,941 C. Debt Service Funds (Revenues and Expenditures) 1 Debt Service (300) 4,299,655 Total Debt Service Funds 4,299,655 D. Capital Project Funds (Revenues and Expenditures) 1 Capital Project - Borough, Various (410) 0 2 Capital Project - School Bonds (420) 0 3 Capital Projects - State Grants (430) 0 4 Capital Project - from 2010 on (450) 0 5 Kodiak High School Renovation and Addition (460) 0 6 Repair and Replacement Projects (469) 2,091,517 6 7 Capital Projects - Landfill (490) 0 7 8 Capital Projects - Hospital (495) 0 Total Capital Projects Funds 0 2,091,517 E. Enterprise Funds (Revenues and Expenditures) 1 Solid Waste Disposal Fund (530) 2,329,807 2 Hospital Enterprise Fund (540) 942,705 3 Kodiak Fisheries Research Center (555) 2,122,004 4 911 Service (560) 50,000 Total Enterprise Funds 5,444,516 Total all Funds $ 31,189,074 Kodiak Island Borough / 0,73 / Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description . Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Revenue Department 000 Fund Revenues Property Tax 311.100 Real Property Tax $8,029,452.76 $8,420.009.95 $9,169,000.00 $9,169,257.98 $238,883.00 $28,666.00 ($210,217.00) ..1. c,.., 9 x 311.200 Personal PropertyTax $1,092,850.12 $1,046.933.54 $1,079,000.00 $1,078,739.51 $24,535.00 $2,944.00 ($21,591.00) // TotaPPro ertv Tax $9,122,302.88 $9,466,943.49 $10,248,000.00 $10,247,997.49 $263,418.00 $31610.00 ($231,808.00) r1 Non Ad Valorem? Taxez 313.100 Boat Tax $24,017.00 $22,548.06 $24,000.00 $24,639.00 $25.140.00 $25,140.00 $0.00 313.110 Motor Vehicle Tax $274,461.74 $260,739.04 $250,000.00 $174,570.92 $0.00 $0.00 $0.00 313.120 Aircraft tax $0.00 $0.00 $0.00 $0.00 $15.300.00 $15,300.00 $0.00 Total: Non Ad Valorem Taxes $298,478.74 $283,287.10 $274,000.00 $199.209.92 $40,440.00 $40,440.00 $0.00 PAY nt In LF u Of T 314.100 PILT - Federal $1,775,015.00 $1,328,052.00 $1.300,000.00 $0.00 $1,260.000.00 $1.328,000.00 $68,000.00 /4; g oer 314.200 PILT - KIHA $16,767.45 $21,146.96 $20,000.00 $0.00 $20.000.00 $20,000.00 $0.00 reoe ,, dc 314.210 PILT - Alaska Housing $0.00 $12,394.21 $0.00 $0.00 $0.00 $0.00 $0.00 e 5 1 ; to 'i e 314.300 PILT -State Of AK $0.00 $0.00 $0.00 $0.00 50.00 50.00 $0.00 Total: Payment In Lieu Of Taxes 51,791,782.45 $1,361,593.17 $1,320,000.00 $0.00 $1,280,000.00 $1,348,000.00 $68,000.00 Severance Taxea 316.100 Fish $1,289,694.95 $1,287,693.17 $1,550,000.00 $1,155,490.38 51,625,000.00 $1,397,500.00 ($227,500.00) O w e .,- 316.200 Mining 514.001.65 $19,761.80 520,000.00 $4,202.45 $25,000.00 $21,500.00 (53,500.00) ti r /1 I C ( r.t 316.300 Logging 57,491.85 528,619.76 520,000.00 531,982.28 $25.000.00 593,581.00 $68,581.00 ` 316.400 SeveranceTaxes Other $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00 1 re , 7 c/ Total: Severance Taxes $1,311,188.45 $1,336,074.73 $1,590,000.00 51,191,675.11 $1.675,000.00 $1,512,581.00 ($162,419.00) 't cp p q ; ` 1 2 Pe alt es 8 Interest Tax AC'1 ; rr ;T . 319.100 Penalties/Interest 5132,471.34 $132,875.71 $150,000.00 5172,377.31 $150.000.00 $150,000.00 $0.00 Total: Penalties & Interest Tax 5132,471.34 5132,875.71 $150,000.00 5172,377.31 $150,000.00 $150,000.00 50.00 Licenses & Permits 322.110 Building Permits $52,002.07 564,009.90 $60,000.00 534,017.00 $60,000.00 $60,000.00 $0.00 322.120 Subdivision $6,075.00 $4,075.00 $4,000.00 56,600.00 $4,000.00 $4,000.00 $0.00 322.130 Cond Use Permit 51,500.00 5250.00 $500.00 $1,600.00 $500.00 5500.00 $0.00 user: Kari Short Pages 1 of 46 Thursday, June 09. 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 000 Fund Revenues 322.140 Zoning Compl Permit 58,130.00 $9,180.00 $10,000.00 55,310.00 510,000.00 510,000.00 $0.00 322.150 Exception Permits $0.00 $0.00 $0.00 50.00 $0,00 50.00 50.00 322.160 Variance Fee 5650.00 5750.00 5750.00 52,000.00 $750.00 $750.00 $0.00 322.170 Zoning Change Fee 53,610.00 $2,950.00 $2,000.00 55,690.00 52,000.00 52,000.00 50.00 322.180 Electric Permit $2,915.00 56,617.54 54,000.00 52,955.25 $4,000.00 54,000.00 50.00 322.190 Plumbing Permit $2,147.80 53,396.40 53,000.00 $1,962.60 $3,000.00 $3,000.00 50.00 322.200 P & Z Review Fee 5800.00 $750.00 $1,000.00 $450.00 $1,000.00 $1,000.00 $0.00 322.220 Road /Utilities Insp. $0.00 $0.00 $0.00 50.00 $0.00 50.00 50.00 J 322.230 Dog Licenses 55,535.00 $4,650.50 $5,000.00 $4,518.00 $5,000.00 $0.00 ($5,000.00) e �� 11'I }} 4 1 0 322.250 Site Plan Review 50.00 $0.00 50.00 $850.00 $0.00 50.00 $0.00 o / /ft A Total' I.icenses & Permits 583,364.87 596,629.34 $90,250.00 $65,952.85 590,250.00 $85,250.00 (55,000.00) Co Ore / Federal Grants 331.000 Fed Government Grant 50.00 $202,640.00 $0.00 $0.00 50.00 50.00 50.00 Total' Federal Grants $0.00 $202,640.00 $0.00 $0.00 $0.00 $0.00 50.00 Federal Shared Revenue 332.100 Nat Wildlife Refuge 5262,694.00 $249,859.00 5250,000.00 $0.00 $250,000.00 5250,000.00 $0.00 332.110 National Forest Fund 52,726.79 52,379.26 $2,000.00 $1,461.58 52,000.00 52,000.00 $0.00 Total: Federal Shared Revenue 5265,420.79 $252,238.26 5252,000.00 $1,461.58 5252,000.00 5252,000.00 $0.00 State Shared Revenues 335.110 State Rev Sharing 5777,571.00 $748,189.00 5736,900.00 $732,242.00 $955,015.00 5955,015.00 $0.00 335.125 Temporary Fiscal Relief 50.00 $0.00 $0.00 $0.00 50.00 50.00 $0.00 335.130 Fish Tax -Dept Of Rev $1,288,927.17 $1,339,575.15 51,026,385.00 $1,026,384.64 $1,200,000.00 51,200,000.00 50.00 335.132 Raw Fish -DCED $55,381.66 568,854.53 $50,000.00 537,408.70 $50,000.00 550,000.00 50.00 335.134 Fish. Revitalization Aid $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00 335.140 Amusement/Games $0.00 50.00 $0.00 $0.00 50.00 $0.00 50.00 335.150 Telephone & Electric 527,524.19 526,716.40 $26,000.00 $0.00 $26,000.00 526,000.00 50.00 335.180 Cruise Ship Tax Sharing 524,777.50 $25,487.50 $25,000.00 $0.00 $25,000.00 525,000.00 50.00 335.190 Pers On Behalf Payment $247,007.00 598,213.91 $120,420.00 $0.00 5120,000.00 $120,000.00 50.00 Total: State Shared Revenues 52,421,188.52 52,307,036.49 51,984,705 .00 $1,796,035.34 52,376,015.00 52,376,015.00 $0.00 user. Karl Sha >1 Pages 2 of 46 Thursday. ,June 09. 2011 �^ C • 1/ mil/ K Finance /Accounting 7 13.56% 841,600 Finance /Accounting 7 13.55% 841400 84100 Personnel Services 436,520 Personnel Services 436,520 Fringe Benefits 332,530 Fringe Benefits 332,530 Support Services 121,550 / Support Services 424,350 121,350 Allocated to Projects (49,000) Allocated to Projects (49,000) Finance /MIS 4 14.75% 915,555 Finance/MIS 4 14.74% 945,565 915 Personnel Services 296,090 Personnel Services 296,090 Fringe Benefits 220,640 Fringe Benefits 220.640 Contracted Services 10,000 Contracted Services 10,000 Support Services 285,825 Support Services 285$25 285.625 Capital Outlay 115,000 Capital Outlay 115,000 Allocated (12,000) Allocated (12,000) Assessing 5 9.88% 613,238 Assessing 5 9.87% 643238 613 038 Personnel Services 293,640 Personnel Services 293,640 Fringe Benefits 250,260 Fringe Benefits 250,260 Support Services 81,088 Support Services 84468 80888 Allocated to other funds (11,750) Allocated to other funds (11,750) Engineering /Facilities 2 4.16% 257,989 Engineering/Facilities 2 4.15% 257089 257 789 Personnel Services 146,020 Personnel Services 146,020 Fringe Benefits 112,466 Fringe Benefits 112,466 Professional Services Professional Services Support Services 63,503 Support Services 63403 638 03 Allocated to Projects (64,000) Allocated to Projects (64,000) Community Development 5 12.35% 766,510 Community Development 5 12.34% 766 766: Personnel Services 355,500 Personnel Services 355,500 Fringe Benefits 221,010 Fringe Benefits 221,010 Professional Services 95,000 Professional Services 95,000 Support Services 95,500 Support Services 95590 95.300 Allocated to Projects (500) Allocated to Projects (500) Building Inspectors 0 2.12% 131,539 Building Inspectors 0 2.12% 131,539 Contracted Services 120,000 Contracted Services 120,000 Support Goods and Services 11,539 Support Goods and Services 11,539 Economic Development 0 0.90% 55,600 Economic Development 0 ova% 1.70% 55,690 10500 Professional Services 10,000 Professional Services , 10,000 Contributions 45,000 Contributions 55,600 95,000 Support Goods 8 Services 600 Support Goods 8 Services 600 2 7 . Ordinance No. FY2012 -01 Back Up Info 1 S _ _ • General Administration 0 6:28% 4.50% 37-4 279,277 General Administration 430 638-°/ 4.38% 270.277 27171E Personnel Services - Personnel Services - Audit Expense 110,000 Audit Expense 110,000 Contracted Services 20,000 Contracted Services 20,000 10 000 Support Services 149,277 Support Services 449,27-7 151716 Debt Service 95,450 0 Debt Service 95,450 0 Parks and Recreation 0 0.56% 35,000 Parks and Recreation • 0 . 0.56% 35,000 Personnel Services 5,000 Personnel Services 5,000 Contracted Services 10,000 Contracted Services 10,000 Support Services 20,000 Support Services 20,000 Capital Outlay Capital Outlay Emergency Preparedness 0 0.60% 37,000 Emergency Preparedness 0 0.60% 37,000 Personnel Services 5,000 Personnel Services 5,000 Support Services 32,000 Support Services • 32,000 Capital Outlay - Capital Outlay - Education Support 0 0.00% 0 Education Support 0 0.00% 0 Professional Services 0 Professional Services 0 Audit Expense - Audit Expense - Support Goods and Services - Support Goods and Services - Operating Transfers - Operating Transfers - • Health 8 Social Services 0 4.67% 290,000 Health 8 Social Services 0 4.67% 290,000 Contributions 290,000 Contributions 290,000 Animal Control 0 1.37% 85,000 Animal Control 0 1.37% 85,000 Contracted Services 85,000 Contracted Services 85,000 Education, Culture 8 Recreation 0 1.85% 115,000 Education, Culture 8 Recreation 0 1.85% 115,000 Contributions 115,000 Contributions 115,000 College and Libraries 0 1.50% 93,000 College and Libraries 0 1.50% 93,000 Contributions • 93,000 Contributions 93,000 Transfers Out 0 8337% 5.65% 43,638 351,000 Transfers Out ,55% 0.223% 0.22% 35x;808 13,500 Transfers - 05,450 • 351,000 Transfers - 35';000 13,500 Total General Fund Expenditures 5,966.708 6,208,758 'Total General Fund Expenditures 6,208,758 5,907,297 Ordinance No. FY2012 -01 Back Up Info Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 000 Fund Revenues Fines 351.100 Animal Control $700.00 5125.00 $500.00 50.00 $500.00 $0.00 (5500.00) . Ch M ;es +'Fe 351.120 Zoning Violations 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 a y1 I -, 1 Total: Fines $700.00 5125.00 5500.00 50.00 $500.00 $0.00 ($500.00) Cool r / Interest Earninos 361.100 Interest Earnings $245.367.47 5213,519.28 $0.00 $120,463.84 $10,000.00 $125,000.00 $115,000.00 : g il 9 4 < h 361.110 Gain /Loss On Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 e s 1? M q - // e 361.300 Change in Fair Mkt value $47,457.66 ($34,952.47) $0.00 ($143,511.52) $0.00 $0.00 $0.00 Total: Interest Earnings $292,825.13 5178,566.81 $0.00 (523.047.68) $10,000.00 $125,000.00 5115000.00 Miscellanous - Classified 380.110 Jury Duty 50.00 512.50 $100.00 $0.00 $100.00 $100.00 $0.00 380.120 Sale Of Copies 57,339.91 53233.88 $8,000.00 51,395.50 $2,000.00 $2.000.00 $0.00 380.122 Sale Of Maps $151.75 $307.90 $300.00 $795.00 5600.00 $600.00 $0.00 380.124 Sale /Computer Data 5600.00 50.00 $600.00 $0.00 $0.00 50.00 50.00 380.130 Dishonored Check Fee $125.00 50.00 $0.00 $25.00 $25.00 525.00 $0.00 380.150 Local Elec /Reimb 50.00 $0.00 $0.00 5100.00 50.00 $0.00 $0.00 380.170 Other 576,439.80 51,913.85 $515,729.00 $523,300.99 55,000.00 55,000.00 $0.00 380.180 Abandoned Vehicle 5825.00 $3,375.00 53,000.00 $0.00 $0.00 $0.00 $0.00 Reimbursement 380.230 Insur Rebate - Misc $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 380.250 Admin Fee /Cap.Proj. $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 380.260 Legal & Collection Fee Reimb. $5,433.73 $2,649.04 $3,000.00 56,690.72 53,000.00 53,000.00 $0.00 380.270 Passport Fee $3,775.00 $1,425.00 50.00 $0.00 $0.00 $0.00 $0.00 380.280 IBEW Reimb. $267.50 $0.00 $0.00 $0.00 50.00 $0.00 $0.00 Total Miscellanous - Classified $94,957.69 $12,917.17 5530,729.00 $532,307.21 510,725.00 510,725.00 $0.00 Other Financing Sources .�// 389.100 Use Of Fund Balance $0.00 50.00 $1,177,083.00 $0.00 $60,410.00 50.00 (560,410.00) /1/O T h Cd qpi Total: Other Financing .Qu e§ $0.00 $0.00 51,177,083.00 $0.00 560,410.00 $0.00 (560,410.00) Q .t . E4 (S o /c c- ( user: Kari Short Pages 3 of46 Thursday. June 09. 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 000 Fund Revenues Sale Of Fixed Assets 392.100 Sale /Gen.Fixed Assets $1,569.00 $0.00 $0.00 $6,047.00 $0.00 $0.00 $0.00 T.t.r .P • ix-. • -ts $1,569.00 $0.00 $0.00 $6,047.00 $0.00 $0.00 $0.00 Department Total: Fund Revenues $15,816,249.86 $15,630,927.27 $17,617,267.00 $14,190,016.13 $6,208,758.00 $5,931,621.00 ($277137.00) • user: Kari a..,.. Pages 4 of 4n Thursday, June 09. 2011 „ G Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund RevenueTotals 515,816,249.86 $15,630,927.27 $17,617.267.00 514.190,016.13 $6,208,758.00 $5,931,621.00 (5277,137.00) Expenses • Department 100 Legislative Personnel Services 410.106 Mayoral Stipend $6,000.00 56,000.00 56,000.00 54,500.00 $6,000.00 $6,000.00 50.00 410.108 Assembly Stipend $25,800.00 $25,200.00 $25,200.00 519,200.00 $25,200.00 $25,200.00 $0.00 • - t• 11 e . es $31,800.00 531,200.00 531,200.00 $23,700.00 531,200.00 $31,200.00 50.00 Emolovee Benefits 420.110 Unemployment Taxes $0.00 50.00 50.00 $0.00 $0.00 $0.00 50.00 420.120 FICA Taxes 52,432.70 $2,428.87 $2,390.00 $1,855.23 52,390.00 $2.390.00 50.00 420.130 Group Insurance 50.00 $0.00 50.00 50.00 $0.00 $0.00 50.00 420.140 Retirement 52,640.00 $2,989.55 54,030.00 $1,824.90 $4.030.00 54,030.00 $0.00 420.150 Workers Compensation 5292.56 $282.35 5400.00 $264.94 $400.00 5400.00 50.00 Tptal' Employee Benefits $5,365.26 55,700.77 56,820.00 $3,945.07 $6,820.00 $6,820.00 50.00 Professional Services 430.100 Political Lobbyist $67.000.00 567,562.49 $71,500.00 $57,814.29 571,500.00 571,500.00 50.00 430.170 Contract Negotiators $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00 Total: Professional Services $67,000.00 567,562.49 $71,500.00 $57,814.29 $71.500.00 571,500.00 $0.00 Support Goods & .Services 450.100 Office Supplies $62.77 $0.00 $500.00 5500.00 $500.00 $500.00 50.00 450.120 Printing /Binding 50.00 50.00 $0.00 $0.00 $0.00 50.00 50.00 450.140 Dues /Books /Period 519,537.22 $11,873.98 520,000.00 $19,025.85 520,000.00 520,000.00 50.00 450.200 Honorarium /Amenities $2,135.69 51,830.83 $2,500.00 52,643.57 $2,500.00 52,500.00 $0.00 450.210 Food /Business Lunch 57,189.32 $9,866.41 $15,000.00 513.190.96 515,000.00 56,680.00 ($8,320.00) E 1 , ; {; b7 450.220 Insur And Bonding 5458.00 $648.00 $700.00 $413.00 5700.00 5700.00 $0.00 f7 l e a ) 5 " l 450.290 Recruit/Relocation 50.00 $0.00 $0.00 $0.00 50.00 $0.00 50.00 recebrioh 450.300 Travel /Per Diem $17,315.94 521,664.04 $24,000.00 525,745.96 525,000.00 522,000.00 ($3,000.00) 450.301 Mayor Travel /Per Diem 510,243.20 $14,499.63 515,000.00 $3,132.48 $16,000.00 514,000.00 ($2,000.00) user Karl Short Pages 5 of 46 Thursday. June 09. 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 100 Legislative 450.340 Telephone $20.71 $9.97 51,000.00 $11.92 $0.00 $0.00 $0.00 Total' Support Gods 8 Services $56,962.8$ $60,392.86 $78,700.00 $64,663.74 $79,700.00 $66,380.00 ($13,320.00) Department Total: Legislative 5161,128.11 5164,856.12 $188,220.00 5150,123.10 $189,220.00 5175,900.00 ($13,320.00) user Karl Short Pages 6 of 46 Thursday, June 09. 2011 r • Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 105 Borough Management Personnel Services 410.110 Salaries 5230,656.21 $251,144.19 $285,500.00 5225,723.50 $295,530.00 5241,960.00 (553,570.00) 5/ s7 ;511, 410.120 Temporary Help $0.00 50.00 $0.00 50.00 $0.00 $0.00 50.00 410.130 Overtime $5,506.36 $4,239.98 57,010.00 53,018.84 55,000.00 55,740.00 $740.00 /y/ es $236,162.57 $255,384.17 5292,510.00 5228,742.34 5300,530.00 $247,700.00 (552,830.00) / S.S 1 at Total: Personnel servic Emnlovee Benefits 420.110 Unemployment Taxes $23.76 $24.87 50.00 522.88 $0.00 $0.00 50.00 420.120 FICA Taxes 517,078.56 517,503.11 522,000.00 516,729.81 $23,098.00 $18,560.00 ($4,538.00) 420.130 Group Insurance $47,811.73 552,213.60 584,310.00 557,311.15 5106,270.00 $73,190.00 (533,080.00) 420.140 Retirement $85,865.75 567,718.07 $81,790.00 563,213.00 584,643.00 569,250.00 (515,393.00) 420.150 Workers Compensation 52,251.31 $2,284.52 $2,700.00 52,555.75 52,792.00 $2,280.00 (5512.00) 420.160 Termination Reserve 50.00 $0.00 $0.00 50.00 50.00 $0.00 50.00 Tot I' Employee Be efts 5153,031.11 $139,744.17 $190,800.00 $139,832.59 5216,803.00 $163,280.00 (553,523.00) Professional Services / 430.140 Contracted Services $0.00 $0.00 '$0.00 50.00 50.00 $50,000.00 550,000.00 c &1,-f.1gt. Total: Professional_$ervices $0.00 $0.00 $0.00 50.00 50.00 $50,000.00 550,000.00 4eG of 7 q7 / 07 Sunnort Gnnds & S vi 5 d 450.100 Office Supplies $1,228.15 5632.85 $1,300.00 $520.10 51,300.00 $1,300.00 50.00 450.115 Computer Software <5000 $0.00 $0.00 $0.00 50.00 $0.00 50.00 50.00 450.120 Printing /Binding $945.81 5274.18 5500.00 50.00 $500.00 $500.00 50.00 450.130 Postage ($31.10) $17.91 $100.00 50.00 $100.00 $100.00 50.00 450.140 Dues /Books /Period $5,636.04 $3,433.94 $5,000.00 $2,919.40 $5,000.00 $5,000.00 50.00 450.160 Furniture /Fixtures $0.00 50.00 53,000.00 50.00 53,000.00 $2,500.00 ($500.00) 450.170 Mach /Equip < $5000.00 $0.00 50.00 $0.00 $0.00 50.00 $0.00 50.00 450.210 Food /Business Lunch 5707.62 5527.20 $500.00 5261.83 5500.00 5500.00 50.00 450.220 Insur And Bonding 52,832.00 $2,843.00 50.00 $2,291.00 50.00 50.00 $0.00 450.270 Continuing Education $4,206.81 $7,217.31 510,000.00 $2,073.53 $10,000.00 59,800.00 ($200.00) 450.290 Recruit/Relocation 599.24 $339.75 $500.00 $0.00 50.00 $0.00 $0.00 450.300 Travel /Per Diem 53,499.60 511,550.41 510,000.00 $12,033.87 510,000.00 $10,000.00 $0.00 user: Karl Snort Pages 7 of 46 Thursday, June 09. 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Oescription Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 105 Borough Management 450.330 Rent $17,693.40 $17,693.40 $17,693.00 $16,218.95 $17,693.00 $17,693.00 $0.00 450 -340 Telephone $1,718.61 51,881.43 50.00 $1,447.00 $0.00 $0.00 50.00 450.430 Repairs /Maintenance $37.96 $14.00 5200.00 $28.00 $200.00 $200.00 $0.00 Total: Support Goods & Services 538,574.14 $46,425.38 548,793.00 $37,793.68 $48,293,00 547,593.00 ($700.00) Caoital Outlay 470.100 Machinery/Equip >$5,000 $0.00 $0.00 50.00 $0.00 50.00 $0.00 $0.00 470.110 Furnitures /Fixtures $0.00 $0.00 $0.00 50.00 50.00 $0.00 $0.00 470.115 Computer Sofware>$5,000 $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00 Total: Caoital Outlay 50.00 50.00 $0.00 $0.00 $0.00 50.00 $0.00 Allocated To Projects 492.410 Capital Projects Fund 410 50.00 50.00 $0.00 $0.00 $0.00 $0.00 50.00 492.530 Alloc /Solid Waste ($9,999.96) (59,999.96) (520,000.00) (59,166.63) (540,000.00) (540,000.00) $0.00 492.540 Allocated to Hospital ($5,000.04) (55,000.04) ($10,000.00) ($4,583.37) ($10,000.00) ($10,000.00) $0.00 492.555 Allocated to KFRC (55,000.04) ($5,000.04) (510,000.00) ($4,583.37) ($10,000.00) ($10,000.00) 50.00 Total: Allocated To Projects ($20,000.04) ($20,000.04) ($40,000.00) (518,333.37) ($60,000.00) ($60,000.00) $0.00 Department Total: Borough Management $407,767.78 $421,553.68 $492,103.00 $388,035.24 $505,626.00 $448,573.00 ($57,053.00) user: Karl Sheri Pages 8 of46 Thursday. June 09. 201 i sr-. r • • r Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 110 • Borough Clerk Personnel Services 410.110 Salaries $175,144.12 5196,974.79 $192,760.00 5181,206.81 $201,340.00 $201,340.00 $0.00 410.120 Temporary Help $2,741.67 50.00 $0.00 50.00 $0.00 $0.00 50.00 410.130 Overtime $8,542.74 $7,255.38 58,870.00 58,319.66 59,270.00 $9,270.00 50.00 Total: Personnel Services $186,428.53 5204,230.17 5201,630.00 5189,526.47 $210,610.00 $210,610.00 50.00 Employee Benefits 420.110 Unemployment Taxes $18.71 $19.85 $0.00 $18.86 50.00 $0.00 50.00 420.123 FICA Taxes $13,758.57 514,636.83 $15,420.00 $14,203.92 $16,120.00 $16,120.00 50.00 420.130 Group Insurance $44,285.12 546,825.32 $61,890.00 $56,374.79 $78,650.00 578,650.00 50.00 420.140 Retirement 567,295.64 554,835.68 $56,380.00 $52,024.13 $58,230.00 558,230.00 50.00 420.150 Workers Compensation 51,715.21 51,778.34 $1,850.00 $2,015.33 $1,930.00 $1,930.00 $0.00 Total Employee Benefits $127,073.25 5118.096.02 5135,540.00 $124,637.03 $154,930.00 $154,930.00 50.00 Support Goods 8 Services 450.100 Office Supplies $769.51 $318.86 51,500.00 $931.40 $1,500.00 51,500.00 50.00 450.110 Operating Supplies $104.59 5100.14 50.00 $0.00 5200.00 $200.00 50.00 450.115 Computer Software<5000 $0.00 50.00 50.00 $0.00 $0.00 50.00 50.00 450.120 Printing /Binding $4,332.24 $4,921.49 $5,000.00 $4,29641 $5,000.00 55,000.0D $0.00 450.130 Postage $31.35 560.90 50.00 $11.65 $0.00 50.00 50.00 450.140 Dues /9ooks /Period 52,315.00 $2,630.00 52,000.00 ($265.00) 53,000.00 53,000.00 50.00 450.160 Furniture /Fixtures 50.00 $0.00 50.00 $0.00 $0.00 50.00 50.00 450.170 Mach /Equip < $5000.00 5885.00 50.00 52,000.00 $0.00 52,000.00 52,000.00 $0.00 450.180 Equipment Rental 50.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 450.210 Food /Business Lunch (5414.80) $0.00 5500.00 53,500.90 50.00 $0.00 50.00 450.220 Insur And Bonding $0.00 $0.00 50.00 $0.00 50.00 $0.00 $0.00 450.230 Advertising /Hearings 519,559.76 $24,903.00 $24,000.00 518,706.00 520,000.00 $20,000.00 50.00 450.232 Advertising - APOC 52,127.40 $0.00 $0.00 $0.00 $0.00 $0.00 50.00 450.250 Data Services $0.00 $0.00 $0.00 50.00 50.00 $0.00 $0.00 450.270 Continuing Education 518,002.78 $19,660.34 517,500.00 $16,995.01 515,000.00 $14,800.00 (5200.00) 450.290 Recruit/Relocation $0.00 $0.00 $0.00 50.00 $0.00 $0.00 50.00 user: Karl Short Pages 9 of 46 Thursday, June 09. 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 110 Borough Clerk 450.300 Travel /Per Diem 52,139.54 $133.25 $2,500.00 $645.00 $2,500.00 $2,500.00 50.00 450.330 Rent $68,864.40 568,864.40 $68,864.00 563,125.70 $68,864.00 568,864.00 50.00 450.340 Telephone 51,092.38 $1,086.37 51,500.00 $819.76 $1,500.00 51,500.00 $0.00 450.430 Repairs/Maintenance $0.00 50.00 50.00 $0.00 $0.00 50.00 $0.00 450.435 Maint Agreements $0.00 $0.00 $0.00 50.00 50.00 50.00 $0.00 450.470 Election Local $29,404.45 $21,044.83 530,000.00 $18,810.07 $22,500.00 522,500.00 50.00 450.480 Boards & Committees $1,988.85 51,508.76 $2,000.00 $1,900.00 $2,000,00 52,000.00 50.00 450.530 Records Management $62.78 594.17 57,000.00 $301.09 $4,500.00 54,500.00 50.00 450.531 Records Restoration $0.00 50.00 50.00 $0.00 $0.00 50.00 $0.00 Total: Support Goods & Services $151,265.23 $145,326.51 $164,364.00 $129,777.99 5148,564.00 5148,364.00 ($200.00) Capital Outlay 470.100 Machinery/Equip >$5,000 50.00 50.00 50.00 $0.00 $0.00 50.00 50.00 470.110 Furnitures /Fixtures 50.00 50.00 50.00 $0.00 $3,500.00 $3,500.00 $0.00 470.115 Computer Software >$5,000 $0.00 $0.00 50.00 $0.00 50.00 50.00 50.00 Total: Capital Outlay $0.00 50.00 50.00 $0.00 $3,500.00 53,500.00 50.00 Department Total: Borough Clerk 5464,767.01 5467,652.70 5501,534.00 5443,941.49 $517,604.00 5517,404.00 (5200.00) user: Kari Short Pages 10 of 46 Thursday. June 09. 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 115 Borough Attorney Legal Serv'ces 431.110 Litigation Expenses $0.00 $0.00 $20,000.00 $2,470.25 $20,000.00 $20,000.00 $0.00 431.120 Legal Fees $62,773.54 585,130.26 $120,000.00 $119,259.75 5100,000.00 $100,000.00 50.00 7otal� Legal Services $62,773.54 585,130.26 $140,000.00 $121,730.00 $120,000.00 $120,000.00 $0.00 Su000rt Goods & Services 450.120 Printing /Binding $0.00 50.00 $0.00 50.00 $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 50.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $0.00 50.00 $0.00 50.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $3,488.99 56,491.59 $7,000.00 55,263.54 58,000.00 $8,000.00 50.00 450.240 Filing /Record Fees $322.00 5245.00 $1,000.00 $380.00 51,000.00 $1,000.00 $0.00 450.245 Title Search Fees $0.00 50.00 $0.00 50.00 $0.00 50.00 50.00 450.325 Settlement Costs $0.00 $0.00 $0.00 50.00 $0.00 $0.00 50.00 Total: Support Goods 8 Services $3,810.99 $6,736.59 $8,000.00 55,643.54 59,000.00 $9,000.00 50.00 Department Total: Borough Attorney 566,584.53 $91,866.85 5148,000.00 5127,373.54 5129,000.00 $129,000.00 50.00 user: Karl Short Pages 11 or 46 Thursday, June 09, 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 120 Finance Department Personnel Services 410.110 Salaries $377,210.35 5419,823.53 5412,340.00 $375,699.65 5421,940,00 $421,940.00 50.00 410.120 Temporary Help 50.00 $0.00 50.00 $0.00 50.00 50.00 $0.00 410.130 Overtime $22,980.70 514,323.66 514,280.00 $10,017.99 $14,580.00 514,580.00 $0.00 Total: Personnel Services 5400,191.05 5434,147.19 5426,620.03 5385,717.64 $436,520.00 $436,520.00 $0.00 Employee Benefits 420.110 Unemployment Taxes $40.05 543.42 $0.00 $38.29 50.00 50.00 $0.00 420.120 FICA Taxes $29,484.53 $32,037.13 532,620.00 527,747.67 533,410.00 $33,410.00 50.00 420.130 Group Insurance $87,559.85 $116,550.09 $136,170.00 5139,576.25 5173,020.00 5173,020.00 50.00 420.140 Retirement $145,749.10 $117,105.03 5119,270.00 $102,572.40 $122,070.00 $122,070.00 $0.00 420.150 Workers Compensation $3,681.76 $3,968.97 53,920.00 54,164.43 $4,030.00 54,030.00 50.00 420.160 Termination Reserve $0.00 50.00 50.00 50.00 $0.00 $0.00 50.00 Total: Fmnlovee Benefits $266,515.29 5269,704.64 $291,980.00 5274,099.04 $332,530.00 $332,530.00 $0.00 Professional Services 430.140 Contracted Services $0.00 50.00 $0.00 50.00 50.00 $0.00 50.00 Total Professional Services $0.00 50.00 50.00 50.00 50.00 50.00 $0.00 Support Goods 8 Services 450.100 Office Supplies $5,685.78 54,093.04 $4,000.00 51,487.23 $4,000.00 $4,000.00 50.00 450.115 Computer Software <5000 50.00 $0.00 50.00 50.00 50.00 $0.00 50.00 450.120 Printing /Binding $14,779.23 513,283.68 $15,000.00 $10,499.38 515,000.00 $15,000.00 50.00 450.140 Dues /Books /Period $2,725.71 52,265.14 $3,000.00 $1$84.02 $3,000.00 $3,000.00 50.00 450.160 Furniture /Fixtures 5508.88 51,460.44 $3,000.00 $0.00 $5,000.00 55,000.00 50.00 450.170 Mach /Equip <55000.00 5885.00 50.00 5200.00 $567.27 5200.00 5200.00 $0.00 450.210 Food /Business Lunch $0.00 541.00 $0.00 50.00 $0.00 50.00 50.00 450.220 Insur And Bonding $7,380.00 57,720.00 $8,000.00 $24,083.00 $8,000.00 $8,000.00 50.00 450.250 Data Services 50.00 $0.00 50.00 $0.00 50.00 50.00 $0.00 450.270 Continuing Education 58,822.92 513,329.20 514,500.00 $4,464.57 514,500.00 $14,300.00 (5200.00) 450.290 Recruit/Relocation 52,089.05 5224.38 $250.00 50.00 5250.00 5250.00 $0.00 450.300 Travel /Per Diem $450.00 $2,370.83 $2,000.00 $955.80 $2,000.00 52,000.00 $0.00 user Kars: Shoo Pages 12 cf 46 Thursday June 09, 201 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 120 Finance Department 450.330 Rent $66,600.00 $66,600.00 $66,600.00 $61,050.00 $66,600.00 $66,600.00 $0.00 450.340 Telephone $1,330.95 52,291.51 $3,000.00 $1,945.81 53,000.00 $3,000.00 $0.00 450.430 Repairs /Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.435 Main( Agreements $0.00 $0.00 $0.00 50.00 50.00 S0.00 $0.00 Tatal: Support Goods & Services 5111,257.52 5113,679.22 5119,550.00 $106,637.08 $121,550.00 5121,350.00 ($200.00) fly 470.100 Machinery/Equip>$5,000 $0.00 50.00 $0.00 50.00 $0.00 50.00 $0.00 470.110 Furnitures /Fixtures $0.00 $1,512.24 $0.00 50.00 $0.00 50.00 50.00 470.115 Computer Software >$5,000 $0.00 $0.00 $0.00 50.00 50.00 50.00 50.00 Total: Capital Outlay $0.00 $1,512.24 $0.00 50.00 $0.00 50.00 50.00 Allocated To Proiects 492.205 Alloc to Day Care (550,366.96) (516,943.29) ($11,810.00) ($14,086.38) (512,000.00) ($12,000.00) 50.00 492.208 Welfare to Work 50.00 $0.00 $0.00 $0.00 50.00 50.00 50.00 492.210 Alloc to Land Sales (5999.96) ($999.96) ($1,000.00) ($916.63) ($1,000.00) ($1,000.00) 50.00 492.400 Capital Projects $0.00 50.00 $0.00 $0.00 50.00 50.00 $0.00 492.530 Alloc /Solid Waste (524,000.00) ($24,000.00) ($12,000.00) (522,000.00) ($24,000.00) (524,000.00) 50.00 492.555 Allocated to KFRC ($9,999.96) (59,999.96) (510,000.00) ($9,166.63) ($12,000.00) (512,000.00) 50.00 Total: Allocated To Projects ($85,366.88) ($51,943.21) (534,810.00) ($46,169.64) ($49,000.00) ($49,000.00) 50.00 Department Total: Finance Department $692,596.98 $767,100.08 $803,340.00 $720,284.12 5841,600.00 5841,400.00 ($200.00) user: Karl Short Pages 13 of 46 Thursday. June 09, 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 125 Information Technology Personnel Services 410.110 Salaries $145,726.36 5210,615.70 5276.710.00 5225,302.77 5286.690.00 5286,690.00 $0.00 410.120 Temporary Help $30,838.48 $0.00 50.00 $0.00 $0.00 $0.00 50.00 410.130 Overtime 57,497.26 $15,584.56 $9,010.00 510,086.57 $9,400.00 59,400.00 50.00 Total: Personnel Services 5184,062.10 5226.200.26 $285,720.00 5235,389.34 5296,090.00 5296.090.00 $0.00 Emolovee Benefi ts 420.110 Unemployment Taxes 518.46 522.09 $0.00 523.17 50.00 50.00 $0.00 420.120 FICA Taxes 513,504.82 $15,259.24 $21,840.00 517,113.35 522,660.00 522,660.00 $0.00 420.130 Group Insurance 540,076.54 553,874.10 $88,470.00 570,515.03 $112,460.00 $112,460.00 $0.00 420.140 Retirement 560,212.73 $61,116.93 579,890.00 $64,219.45 $82,790.00 $82.790.00 $0.00 420.150 Workers Compensation $1,693.33 51,905.48 52,610.00 $2,447.77 $2,730.00 52,730.00 50.00 420.160 Termination Reserve $0.00 50.00 50.00 $0.00 $0.00 50.00 50.00 Total: Emoloyee Benefits 5115,505.88 $132,177.84 5192,810.00 $154,318.77 $220,640.00 $220,640.00 50.00 Professional Services 430.140 Contracted Services 56,779.35 537,182.10 $13,000.00 530,109.43 $10,000.00 $10,000.00 $0.00 Total: Professional Services 56,779.35 537,182.10 513,000.00 $30,109.43 510.000.00 510,000.00 $0.00 Su000rt Goods & S es rvic 450.100 Office Supplies 51,391.96 $1,101.89 5600.00 $2,256.73 $1,000.00 51,000.00 50.00 450.110 Operating Supplies 55,824.75 $7,261.00 53,900.00 $1,036.36 53.400.00 $3,400.00 $0.00 450.115 Computer Software<5000 512,618.75 58,870 -50 $26,000.00 $8,738.00 $35,000.00 $35,000.00 50.00 450.120 Printing /Binding $603.24 51,376.57 $4,000.00 $3,145.79 $4,000.00 $4,000.00 $0.00 450.140 Dues /Books /Period 5114.86 $0.00 5845.00 $127.50 5600.00 5600.00 50.00 450.160 Furniture /Fixtures 50.00 $730.21 $10,000.00 $6,043.55 $4,000.00 $4,000.00 50.00 450.170 Mach /Equip <$5000.00 $557.70 57,714.02 $6,000.00 52,188.47 56,000.00 56.000.00 50.00 450.180 Equipment Rental 50.00 $0.00 $0.00 $0.00 50.00 50.00 50.00 450.210 Food /Business Lunch 51,102.52 $20.00 5600.00 5857.88 5600.00 5600.00 50.00 450.220 Insur And Bonding 53,477.00 54,098.00 $4,000.00 52,687.00 $4,000.00 54,000.00 $0.00 450.230 Advertising /Hearings 50.00 $0.00 $0.00 50.00 50.00 50.00 $0.00 450.270 Continuing Education $4,603.48 59,816.72 $22,000.00 53,932.00 $14,000.00 $13,800.00 (5200.00) user Shot Paces 14 of 46 Th:. day. June 09. 2011 • • Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 125 Information Technology 450.280 Staff Training $2,000.00 $0.00 $3,000.00 $0.00 $3,000.00 $3,000.00 $0.00 450.290 Recruit/Relocation $83.88 5968.07 $0.00 $0.00 50.00 $0.00 $0.00 450.300 Travel /Per Diem $787.50 5402.50 51,500.00 5681.75 $1,500.00 51,500.00 50.00 450.330 Rent 546,087.20 546,087.20 532,880.00 $42,246.60 532,880.00 532,880.00 50.00 450.340 Telephone $3,519.68 54,622.64 $6,300.00 $3,875.19 56,300.00 56,300.00 50.00 450.430 Repairs/Maintenance $10,640.97 $7,662.29 $8,000.00 $7,340.61 58,000.00 58,000.00 50.00 450.435 Maint Agreements $128,987.75 $157,481.97 $165,525.00 5157,119.84 5161,545.00 5161,545.00 50.00 Total; Support Goods & Services 5222,401.24 $258,213.58 5295,150.00 5242,277.27 $285,825.00 5285,625.00 ($200.00) Capital Outlay 470.100 Machinery/Equip >55,000 537,066.30 $43,979.56 $51,000.00 $10,452.78 560,000.00 550,000.00 (510,000.00) C / 470.110 Furnitures /Fixtures 50.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00 e W c, /9 sic M' 470.115 Computer Software >$5,000 50.00 $15,582.00 $0.00 $0.00 $55,000.00 555,000.00 $0.00 [, IfltaLCA_Itlay $37,066.30 $59,561.56 $51,000.00 $10,452.78 $115,000.00 5105,000.00 (510,000.00) Allocated To Projects 492.110 Enterprise Funds (512,000.48) ($12,000.48) (512,000.00) ($11,000.44) (512,000.00) ($12,000.00) $0.00 492.120 . Allocated To KIBSD $0.00 $0.00 $0.00 $0.00 50.00 50.00 $0.00 AfIOCa7e 492.210 All= to Land Sales $0.00 $0.00 $0.00 50.00 50.00 ($75,000.00) ($75,000.00) Co5-is 492.220 Alloc/Buildings &Gnd $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 , ,^ n c75 wlel 492.290 Allocated to KIBSD (566,460.00) ($30,604.00) $0.00 $0.00 $0.00 $0.00 $0.00 Total: Allocated To Projects ($78,460.48) ($42,604.48) ($12,000.00) ($11,000.44) (512,000.00) (587,000.00) (575,000.00) Department Total: Information Technology $487,354.39 $670,730.86 5825,680.00 $661,547.15 $915,555.00 5830,355.00 (585,200.00) user: Karl Short Pages 15 of 46 Thursday. June 00, 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 130 Assessing Department Personnel Services 410.110 Salaries 5260,720.65 $179,506.19 $290,820.00 $234,861.34 5290,450.00 $290,450.00 50.00 410.120 Temporary Help $0.00 $34,707.18 50.00 $28,557.76 $0.00 50.00 $0.00 410.130 Overtime 54,056.18 51,481.47 53,080.00 $1,287.82 53,190.00 $3,190.00 50.00 Total: Personnel Services 5264.776.83 $215,694.84 5293,900.00 $264,706.92 $293,640.00 5293,640.00 $0.00 Employee Benefits 420.110 Unemployment Taxes $26.49 $17.91 $0.00 $22.94 $0.00 $0.00 $0.00 420.120 FICA Taxes 519,481.59 $15,793.22 522,480.00 $19,825.86 $22,470.00 $22,470.00 $0.00 420.130 Group Insurance 563,295.42 536,262.64 $99,930.00 $60,513.47 $140,850.00 $140,850.00 $0.00 420.140 Retirement 597,503.00 547,218.69 $82,180.00 $60,450.48 $82,100.00 582,100.00 $0.00 420.150 Workers Compensation $5,028.33 51,917.42 $4,830.00 $4,023.34 54,840.00 54,840.00 $0.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00 Total: Employee Benefits $185,334.83 $101,209.88 $209,420.00 $144,836.09 $250,260.00 $250,260.00 $0.00 Professional Services 430.140 Contracted Services $0.00 $0.00 50.00 50.00 50.00 $0.00 $0.00 Total' Professional Services 50.00 $0.00 $0.00 50.00 50.00 50.00 $0.00 Support Goods & Services 450.100 Office Supplies $300.38 $1,511.24 $1,000.00 51.219.01 $1,000.00 $1,000.00 $0.00 450.115 Computer Software <5000 $0.00 $2,866.85 $800.00 50.00 $600.00 $600.00 $0.00 450.120 Printing /Binding 54,298.33 $3,852.33 $4,400.00 51.607.74 54,400.00 $4,400.00 50.00 450.130 Postage 50.00 $1,000.00 $1,500.00 546.11 53,000.00 53,000.00 50.00 450.140 Dues /Books /Period $730.00 $1,316.20 53,000.00 $853.70 53,000.00 53,000.00 50.00 450.160 Furniture /Fixtures $417.20 $2,008.96 $1,000.00 51,247.04 $1,000.00 51,000.00 50.00 450.190 Maps $0.00 $0.00 $1,500.00 582.20 $500.00 $500.00 $0.00 450.220 Insur And Bonding 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00 450.230 Advertising /Hearings $0.00 $0.00 $0.00 $730.08 $600.00 5600.00 $0.00 450.240 Filing /Record Fees 50.00 $0.00 $0.00 50.00 $0.00 50.00 $0.00 450.250 Data Services $600.00 5600.00 5700.00 5652.10 5700.00 $700.00 50.00 450.270 Continuing Education $1,240.39 514,241.96 $16,500.00 59,004.03 512,000.00 511,800.00 ($200.00) use;: Karl Shc. Pages 16 of e6 Thursday. June 09, 2011 • • Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 130 Assessing Department 450.290 Recruit/Relocation $42.41 $1,963.08 $0.00 $650.64 $600.00 $600.00 $0.00 450.300 Travel /Per Diem $6,437.86 $5,161.75 $17,500.00 $32,709.67 $18,000.00 $18,000.00 $0.00 450.330 Rent $34,188.00 $34,188.00 $34,188.00 $31,339.00 $34,188.00 $34,188.00 $0.00 450.340 Telephone $958.99 $1,555.90 $1,200.00 $1,474.08 $1,500.00 $1,500.00 $0.00 450.430 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' Sunpnrt Goods & Services $49,213.56 $70,266.27 $83,288.00 $81,615.40 $81,088.00 $80,888.00 ($200.00) C Outlav 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 $3.617.62 $0.00 50.00 $0.00 $0.00 $0.00 470.115 Computer Soflware>$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 1.01aL_Cep.daLQuilay $0.00 53,617.62 $0.00 $0.00 $0.00 $0.00 $0.00 Allocated To Proiects 492.130 Coastal Management $0.00 50.00 $0.00 50.00 $0.00 $0.00 $0.00 492.200 Special Revenue Funds 50.00 50.00 $0.00 $0.00 $0.00 50.00 $0.00 492.210 Alloc to Land Sales ($9,999.96) (59,999.96) (510,000.00) (59,166.63) ($10,000.00) (510,000.00) 50.00 492.560 911 Services ($3,000.00) (53.000.00) ($1,750.00) ($2,750.00) (51,750.00) (51,750.00) $0.00 Total: Allocated To Projects ($12,999.96) ($12,999.96) (511,750.00) ($11,916.63) (511,750.00) ($11,750.00) $0.00 Department Total: Assessing Department $486,325.26 $377,788.65 $574,858.00 $479,241.78 $613,238.00 $613,038.00 ($200.00) • user: Karl Short Pages 17 of 46 Thursday, June 09. 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 135 Engineering /Facilities Personnel Services 410.110 Salaries 597,572.95 5111,986.03 5160,850.00 $101,090.82 $145,000.00 $145,000.00 $0.00 410.120 Temporary Help 51,013.23 50.00 $0.00 $0.00 50.00 $0.00 $0.00 410.130 Overtime 5470.24 5294.78 5990.00 $206.27 $1,020.00 51,020.00 $0.00 T•tal: Pers• n- -rvi - 599,056.42 5112,280.81 $161,840.00 $101,297.09 5146,020.00 $146,020.00 $0.00 Employee Benefits 420.110 Unemployment Taxes $10.45 511.67 50.00 ($229.75) 50.00 50.00 $0.00 420.120 FICA Taxes 57,398.99 58,203.86 $12,370.00 $7,603.84 $12,740.00 512,740.00 $0.00 420.130 Group Insurance 519,767.38 $23,626.16 537,439,00 $25,767.11 $47,306.00 $47,306.00 $0.00 420.140 Retirement $36,075.91 $34,884.84 $45,240.00 536,611.16 $46,500.00 546,500.00 50.00 420.150 Workers Compensation $3,083.86 $5,211.78 55,750.00 $4,439.24 $5,920.00 $5,920.00 50.00 420.160 Termination Reserve 50.00 50.00 50.00 $0.00 50.00 50.00 50.00 Total: Employee Benefits $66,336.59 571,938.31 5100,799.00 574,191.60 5112,466.00 $112,466.00 50.00 Professional Services 430.140 Contracted Services 50.00 $0.00 50.00 $0.00 $0.00 $0.00 50.00 430.141 Road Inspection $0.00 50.00 50.00 50.00 $0.00 50.00 50.00 430.142 Driveway Inspection $0.00 $0.00 50.00 50.00 $0.00 $0.00 $0.00 Tolal: apfessional Services $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.100 Office Supplies 5280.93 $986.45 5350.00 5614.07 $700.00 $700.00 $0.00 450.110 Operating Supplies 5358.49 569.75 5350.00 $101.60 $750.00 5750.00 $0.00 450.115 Computer Software<5000 $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding 5446.60 51,016.96 5750.00 $155.00 $1,200.00 $1,200.00 $0.00 450.140 Dues /Books /Period 51,108.20 51,358.52 $1,000.00 $809.05 51,500.00 $1,500.00 $0.00 450.160 Furniture/Fixtures 50.00 $732.80 $5,000.00 $2,793.94 55,000.00 $5,000.00 $0.00 450.170 Mach /Equip <55000.00 50.00 50.00 5500.00 $0.00 $500.00 $500.00 50.00 450.210 Food /Business Lunch 535.57 5211.99 5250.00 $20.00 5250.00 $250.00 $0.00 450.220 Insur And Bonding 51,135.00 5997.00 $0.00 51,253.00 $1,253.00 51,253.00 50.00 450.230 Advertising /Hearings 5188.94 5796.50 $750.00 $1,393.75 $2,500.00 $2,500.00 $0.00 user: Kar, Shoe Pages 18 of 45 Thursday, June 09. 2011 • , Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 135 Engineering /Facilities 450.250 Data Services 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.270 Continuing Education $18,127.33 516,107.87 518,000.00 $17,137.71 $12,000.00 $11,800.00 ($200.00) 450.290 Recruit/Relocation $507.25 $1,094.63 $0.00 $1,908.61 $0.00 50.00 $0.00 450.300 Travel /Per Diem $878.78 $1,335.37 52,500.00 $177.50 $1.500.00 $1,500.00 50.00 450.330 Rent 529,348.40 $29,34840 529,350.00 526,902.70 $29,350.00 529,350.00 50.00 450.340 Telephone 53,237.70 $4,603.31 $3,500.00 $3,085.01 $4,500.00 $4,500.00 $0.00 450.430 Repairs /Maintenance $0.00 $0.00 $0.00 $0.00 $500.00 $500.00 $0.00 450.435 Maint Agreements 50.00 $0.00 $0.00 50.00 $0.00 $0.00 $0.00 450.440 Auto Repairs&Maint. 50.00 $0.00 $0.00 50.00 50.00 50.00 50.00 Total: Su000n Goods & Services $55,653.19 $58,659.55 $62,300.00 $56,351.94 $61,503.00 $61,303.00 (5200.00) Caoital Outlay 470.100 Machinery/Equip >$5,000 $0.00 $0.00 50.00 $0.00 $0.00 $0.00 50.00 470.110 Fumitures /Fixtures 50.00 $0.00 $0.00 $0.00 $2,000.00 $2,000.00 $0.00 470.115 Computer Software >$5,000 50.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00 470.120 Automotive 50.00 50.00 $0.00 $0.00 $0.00 50.00 $0.00 Total: Caoital Outlay $0.00 50.00 $0.00 $0.00 52,000.00 52,000.00 $0.00 Allocated To Project* 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 (524,000.00) $0.00 ($24,000.00) ($24,000.00) $0.00 492.555 Allocated to KFRC ($39,999.96) ($39,999.96) ($40,000.00) (536,666.63) ($40,000.00) (540,000.00) 50.00 Total: Allocated To Projects (539,999.96) (539,999.96) ($64,000.00) ($36,666.63) (564,000.00) ($64,000.00) $0.00 Department Total: Engineering /Facilities $181,046.24 $202,878.71 $260,939.00 5195,174.00 $257,989.00 $257,789.00 ($200.00) user Karl Short Pages 19 of 46 Thursday. June 09, 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 140 Community Development Personnel Services 410.110 Salaries $282,094.57 $294,290.33 $334,790.00 $280,697.16 5343,500.00 $343,500.00 $0.00 410.120 Temporary Help $0.00 50.00 $0.00 $0.00 50.00 $0.00 $0.00 410.130 Overtime $10,067.96 $10,809.88 $9,150.00 $10,844.83 512,000.00 512,000.00 $0.00 Total: Pers nro_igLaervices $292,162.53 5305,100.21 $343,940.00 5291,541.99 $355,500.00 5355,500.00 $0.00 Emolovee Benefits 420.110 Unemployment Taxes $29.19 $30.53 $0.00 528.57 $0.00 50.00 $0,00 420.120 FICA Taxes 522,555.75 $22,899.11 $26,300.00 522,389.27 527,000.00 $27,000.00 $0.00 420.130 Group Insurance 548,244.40 $50,713.05 365,730.00 $55,911.12 582,900.00 $82,900.00 $0.00 420.140 Retirement $105,810.29 $82,834.15 596,160.00 $80,316.47 598,660.00 $98,660.00 $0.00 420.150 Workers Compensation 510,388.95 511,297.76 $12,110.00 511,937.09 512,450.00 $12,450.00 $0.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00 Totar Em loyee Benefits $187,028.58 5167,774.60 $200,300.00 5170,582.52 $221,010.00 5221,010.00 50.00 Professional Services 430.140 Contracted Services $42,733.80 ($19,899.53) $0.00 $0.00 520,000.00 520,000.00 50.00 Qp �) 430.145 Junk Removal Services 587,050.07 5103,408.64 5100,000.00 548,266.88 575,000.00 525,000.00 (550,000.00) redo rP 0 144K Total: Professional Services $129,783.87 583,509.11 $100,000.00 $48,266.88 $95,000.00 $45,000.00 (550,000.00) he N10 ✓a / Support Goods & Services 450.100 Office Supplies 593248 5504.16 $1,500.00 $1,629.40 51,500.00 $1,500.00 50.00 450.115 Computer Software<5000 $0.00 50.00 $0.00 $0.00 $0.00 50.00 $0.00 450.120 Printing /Binding $7,405.32 $2,230.79 $5,000.00 51,063.00 $5,000.00 $5,000.00 50.00 450.140 Dues /Books /Period 51,017.56 $385.00 51,000.00 $700.00 $1,000.00 $1,000.00 50.00 450.160 Furniture /Fixtures $000 $1,342.60 52,000.00 $775.99 $2,000.00 52,000.00 $0.00 450.170 Mach /Equip < $5000.00 $2,500.00 $351.00 $3,000.00 $0.00 $0.00 $0.00 $0.00 450.190 Maps 50.00 $0.00 $0.00 50.00 $0.00 $0.00 $0.00 450.210 Food/Business Lunch $14.64 $0.00 $0.00 5123.70 $0.00 $0.00 $0.00 450.220 Insur And Bonding $0.00 $0.00 $0.00 50.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $161.82 $1,515.16 $1,500.00 $0.00 $1,500.00 $1,500.00 $0.00 450.250 Data Services $0.00 $0.00 $0.00 50.00 $0.00 $0.00 $0.00 K:ari Short Pages 20 01 46 Thursday. June 03.. 2011 M . Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 140 Community Development 450.270 Continuing Education $7,131.01 58,327.81 $10,500.00 55,062.74 510,500.00 $10,300.00 ($200.00) 450.290 Recruil/Relocation $0.00 $0.00 $1,500.00 $448.91 $1,500.00 $1,500.00 50.00 450.300 Travel /Per Diem $3,702.24 $867.35 $4,500.00 $535.28 $4,500.00 $4,500.00 50.00 450.302 Commission Travel $3,455.25 $4,411.00 $4,500.00 $4,050.15 $5,000.00 $5,000.00 $0.00 450.310 Training Materials $0.00 $135.00 $1,000.00 $0.00 $1.000.00 51,000.00 50.00 450.330 Rent 539,493.80 $39,493.80 $40,000.00 536,202.65 540,000.00 540,000.00 $0.00 450.340 Telephone $2,602.69 51,743.34 $3,000.00 51,382.58 $3,000.00 $3,000.00 $0.00 450.430 Repairs /Maintenance $0.00 $0.00 51,000.00 $0.00 $1,000.00 $1,000.00 $0.00 450.435 Maint Agreements $0.00 $0.00 $0.00 $0.00 50.00 50.00 $0.00 450.480 Boards & Committees $14,712.25 $14,917.69 $18,000.00 511,668.82 518,000.00 $18,000.00 $0.00 Total Suopon Goods & Sery ces 583,129.06 $76,224.70 598,000.00 563,643.22 595,500.00 595,300.00 (5200.00) Capital Outlay 470.100 Machinery/Equip>$5,000 $0.00 50.00 $0.00 $0.00 50.00 50.00 $0.00 470.110 Fumitures /Fixtures 50.00 50.00 $0.00 $0.00 50.00 50.00 $0.00 470.115 Computer Software >$5,000 50.00 50.00 $0.00 $0.00 50.00 50.00 $0.00 Total Caotal utla y 50.00 50.00 $0.00 $0.00 50.00 50.00 $0.00 Allocated To Protects 492.210 Alloc to Land Sales (5500.04) ($500.04) ($500.00) ($458.37) ($500.00) ($500.00) $0.00 492.230 Allocated to CMG $0.00 $0.00 $0.00 $0.00 50.00 50.00 $0.00 492.234 Allocated to LEPC $0.00 50.00 $0.00 50.00 50.00 50.00 $0.00 492.530 AIIoc/Solid Waste $0.00 50.00 50.00 $0.00 50.00 50.00 $0.00 492.560 911 Services $0.00 $0.00 $0.00 50.00 50.00 50.00 50.00 Total: Allocated To Proiects (5500.04) ($500.04) ($500.00) ($458.37) (5500.00) (5500.00) 50.00 Department Total: Community Development $691,604.00 $632,108.58 5741,740.00 $573,576.24 $766,510.00 5716,310.00 (550,200.00) user: Karl Short Pages 21 of 46 Thursday. June 09, 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 142 Building Official Professional Services 430.140 Contracted Services $76,286.49 $143,281.45 $140,000.00 $51,005.17 $120,000.00 5120,000.00 $0.00 Total: Professional Services 576,286.49 $143,281.45 $140,000.00 $51,005.17 $120D00.00 5120,000.00 $0.00 Support Goods & Services 450.100 Office Supplies $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00 450.120 Printing /Binding $0.00 $0.00 50.00 $0.00 50.00 $0.00 $0.00 450.250 Data Services 50.00 $0.00 50.00 $0.00 50.00 $0.00 50.00 450.300 Travel /Per Diem $0.00 $0.00 50.00 $0.00 50.00 $0.00 50.00 450.330 Rent 513,653.00 $13,653.00 $13,653.00 $12,515.25 $11,484.00 $11,484.00 50.00 450.340 Telephone $76.84 578.91 5125.00 $58.78 $55.00 $55.00 $0.00 Total' Support Goods & Servicee $13,729.84 513,731.91 $13,778.00 $12,574.03 511,539.00 $11,539.00 $0.00 Department Total: Building Official 590,016.33 5157,013.36 5153,778.00 563,579.20 $131,539.00 $131,539.00 50.00 user: Karl Short Pages 22 of ae Thursday, June 09. 201 1 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 160 Economic Development Personnel Sery ces 410.110 Salaries $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00 410.120 Temporary Help 50.00 $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 50.00 $0.00 Total: Personnel Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Edl I{7_oyee Benefits 420.110 Unemployment Taxes 50.00 $0.00 $0.00 $0.00 $0.00 50.00 50.00 420.120 FICA Taxes 50.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 420.130 Group Insurance 50.00 $0.00 $0.00 50.00 50.00 50.00 50.00 420.140 Retirement $0.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00 420.150 Workers Compensation $0.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00 Total: Employee Benefitfl 50.00 50.00 $0.00 50.00 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services 50.00 $0.00 $22,000.00 517,000.00 510,000.00 $0.00 (510,000.00) Total: Professional Services $0.00 50.00 $22,000.00 $17,000.00 510,000.00 50.00 ($10,000.00) Contributions 448.360 Special Events $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00 448.362 Chamber Of Commerce 543,500.00 $44,000.00 $45,000.00 $45,000,00 545.000.00 545,000.00 $0.00 448.364 Kod ConventionBureau 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.386 City Of Kodiak $0.00 $0.00 50.00 $0.00 50.00 50.00 $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 50.00 $50,000.00 550,000.00 448.401 Kodiak Salmon Workgroup $0.00 $0.00 $0.00 50.00 $0.00 $0.00 50.00 Total: Contributions 543.500.00 $44,000.00 545,000.00 $45,000.00 545,000.00 595,000.00 $50,000.00 Support Goods 8 Services 450.100 Office Supplies $0.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding $0.00 $0.00 50.00 $0.00 $0.00 50.00 $0.00 450.140 Dues /Books /Period $0.00 50.00 $0.00 $600.00 $600.00 $600.00 50.00 user: Karl Short Pages 23 of 46 Thursday. June 09, 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 160 Economic Development 450.300 Travel /Per Diem $0.00 $1,358.03 $0.00 $992.75 $0.00 50.00 $0.00 T•t -I: S no sod : - ' -s $0.00 51,358.03 $000 $1,592.75 $600.00 $600.00 $0.00 Department Total: Economic Development $43,500.00 $45,358.03 $67,000.00 $63,592.75 $55,600.00 $95,600.00 $40,000.00 user Kati Shat Pages 24 of 46 Thursday, June 33. 2311 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 165 General Administration Personnel Services 410.110 Salaries $54.12 $45.51 50.00 50.00 50.00 $0.00 $0.00 410.120 Temporary Help $0.00 $253.46 50.00 50.00 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00 410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00 Total Personnel Services $54.12 $298.97 50.00 50.00 $0.00 50.00 $0.00 Employee Benefits 420.110 Unemployment Taxes $0.01 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.120 FICA Taxes $131.19 $156.24 $0.00 5147.45 50.00 50.00 $0.00 420.130 Group Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.140 Retirement $11.91 $0.00 $0.00 $0.00 50.00 $0.00 $0.00 420.150 Workers Compensation $4.76 $26.28 $0.00 $0.00 50.00 $0.00 $0.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00 Total: Employee Benefits 5147.87 $182.52 $0.00 $147.45 50.00 $0.00 50.00 Professional Services 430.170 Contract Negotiators $0.00 $0.00 $0.00 50.00 50.00 $0.00 50.00 Total Professio Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00 Audit E pense 432.100 Professional Sery 588,385.00 595,618.40 590,000.00 $73,787.00 $90,000.00 $90,000.00 $0.00 432.110 Out Of Pocket Exp $4,117.86 $0.00 $20,000.00 50.00 $20,000.00 520,000.00 $0.00 432.120 Contracted Services $0.00 $0.00 50.00 50.00 $0.00 50.00 $0.00 T t P Aud1 Exzen$Q $92,502.86 $95,618.40 $110,000.00 573,787.00 $110,000.00 5110,000.00 $0.00 Contracted Services / 444.105 Outside Audits $10,000.00 $0.00 530,000.00 $0,00 520,000.00 $10,000.00 (510,000.00) No p r S o1 4 444.110 Animal Control $0.00 50.00 50.00 $0.00 50.00 $0.00 50.00 / ^ cp e wf Total: Contracted Services $10,000.00 50.00 $30,000.00 $0.00 $20,000.00 510,000.00 ($10,000.00) et q cir # 4; Support Goods 8 Services O G f r i o ' e 450.100 Office Supplies $1,547.24 $2,247.49 52,500.00 $2,573.02 $2,500.00 $2,500.00 50.00 ^ t M / n. � oFJ 450.120 Printing /Binding $1,164.10 $9,974.92 57,000.00 $0.00 50.00 $0.00 50.00 /''f user: Karl Short Pages 25 of 46 Thursday, June 09, 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 165 General Administration 450.130 Postage $17,708.56 $16,363.76 $20,000.00 517,073.10 $20,000.00 $20,000.00 $0.00 450.160 Furniture /Fixtures 50.00 $0.00 50.00 $0.00 $0.00 50.00 $0.00 450.170 Mach /Equip < $5000.00 $0.00 $0.00 50.00 54,237.95 $0.00 50.00 $0.00 450.180 Equipment Rental 52,260.47 53,652.65 53,500.00 $3,770.71 53,500.00 $3,500.00 50.00 450.200 Honorarium /Amenities 5762.97 52,136.57 52,000.00 5901.95 $2,000.00 $2,000.00 $0.00 450.210 Food /Business Lunch $249.07 $250.46 5500.00 5311.62 5500.00 $500.00 50.00 450.215 Discretionary Funds $0.00 50.00 5100.00 $0.00 $100.00 $100.00 $0.00 450.220 Insur And Bonding 513,862.92 58,331.03 $15,000.00 $15,673.50 $18,000.00 $18,000.00 $0.00 450.230 Advertising /Hearings $0.00 $886.60 51,000.00 50.00 51,000.00 $1,000.00 50.00 450.250 Data Services 50.00 $0.00 $0.00 50.00 50.00 $0.00 $0.00 450.270 Continuing Education $0.00 50.00 51,500.00 $0.00 51,500.00 51,000.00 (5500.00) 450.280 Staff Training 51,463.25 5118.80 $2,000.00 $237.60 52,000.00 $2,000.00 50.00 450.290 Recruit/Relocation $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 450.300 Travel /Per Diem $0.00 $0.00 $0.00 50.00 50.00 50.00 $0.00 450.320 Bad Debts Expense 5438.05 5319.86 $2,000.00 $9,157.82 $2,000.00 $2,000.00 $0.00 450.323 Collection Agency Expense 538.95 $23.99 52,000.00 50.00 52,977.00 $2,977.00 50.00 450.325 Settlement Costs 53,072.05 50.00 50.00 $0.00 $0.00 $0.00 $0.00 450.327 Fines 50.00 $175.00 50.00 $0.00 $0.00 $0.00 $0.00 450.330 Rent $0.00 $0.00 50.00 50.00 $0.00 $0.00 $0.00 450.340 Telephone $4,205.69 53,404.03 53,000.00 51,055.74 $3,000.00 $3,000.00 $0.00 450.365 Fuel - Vehicle $3,595.22 53,629.18 55,000.00 $5,000.98 55,000.00 55,000.00 $0.00 450.430 Repairs /Maintenance $0.00 $104.04 5200.00 $0.00 $200.00 $200.00 $0.00 450.440 Auto Repairs &Maint. 52,763.40 $4,710.23 58,000.00 $2,688.03 58,000.00 58,000.00 $0.00 450.450 Contingencies 50.00 50.00 50.00 $0.00 50.00 55,345.00 55,345.00 450.461 Safety Supplies $420.42 50.00 50.00 $0.00 50.00 50.00 50.00 450.495 Bank Fees 513,254.45 56,197.49 510.000.00 5923.64 $2,000.00 $2,000.00 50.00 450.496 Credit Card Fees 577,253.02 584,910.15 $100,000.00 $55,717.49 $75,000.00 $25,000.00 ($50,000.00) Sf op 'fr e /J1 ! 47 Total: Support Goods & Services $144,059.83 5147,436.25 5185,300.00 $119,323.15 5149,277.00 5104,122.00 (545,155.00) C. ' eJ f c , c4 I 0 -3 1-20// user: Karl Short Pages 26 of 46 Thursday..lune 09. 291i 7 . It Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 165 General Administration Cap tat Outlay 470.100 Machinery/Equip>$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.120 Automotive $0.00 $20,915.00 $50,000.00 $17,639.00 $0.00 $0.00 $0.00 Total: Capital Outlay $0.00 $20,915.00 $50,000.00 $17,639.00 $0.00 $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 $0.00 $0.00 Total Debt Service - Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: General Administration $246,764.68 $264,451.14 $375,300.00 $210,896.60 $279,277.00 $224,122.00 ($55,155.00) user: Karl Soon Pages 27 of 46 Thursday. June 09. 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 172 Parks and Recreation Per n sonel Services 410.110 Salaries 50.00 $0.00 $0.00 53,793.19 $5,000.00 $5,000.00 $0.00 410.120 Temporary Help 50.00 50.00 $0.00 $0.00 50.00 $0.00 $0.00 410.130 Overtime $0 -00 50.00 50.00 50.00 $0.00 50.00 $0.00 410.140 Allocated Salaries 50.00 50.00 $0.00 50.00 50.00 50.00 $0.00 Total Personnel Services $0.00 50.00 $0.00 $3,793.19 $5,000.00 55,000.00 50.00 Employee Bene its 420.110 Unemployment Taxes 50.00 50.00 50.00 50.37 $0.00 $0.00 $0.00 420.120 FICA Taxes $0.00 $0.00 50.00 5278.61 50.00 $0.00 50.00 420.130 Group Insurance $0.00 50.00 50.00 51,046.46 50.00 $0.00 50.00 420.140 Retirement $0.00 50.00 $0.00 5831.04 50.00 50.00 50.00 420.150 Workers Compensation $0.00 50.00 $0.00 5131.51 $0.00 $0.00 50.00 Total Emolovee Benefits $0.00 50.00 50.00 52,287.99 $0.00 50.00 50.00 Professional Services 430.140 Contracted Services $0.00 $0.00 $5,000.00 54,985.00 $10,000.00 510,000.00 $0.00 Total' Professional Services $0.00 $0.00 55,000.00 $4,985.00 $10,000.00 $10,000.00 $0.00 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 50.00 $0.00 50.00 50.00 $0.00 $0.00 $0.00 450.170 Mach /Equip < 55000.00 $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding 50.00 50.00 50.00 50.00 50.00 50.00 50.00 450.230 Advertising /Hearings 50.00 $0.00 50.00 $0.00 50.00 50.00 $0.00 450.270 Continuing Education $0.00 $0.00 $0.00 $0.00 50.00 $0.00 50.00 450.300 Travel /Per Diem 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.340 Telephone 50.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00 450.350 Electricity 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 50.00 450.360 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 50.00 50.00 user: Karl Short Pages 28 of 46 Thursday, June 09. 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 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 $31,000.00 $1,471.78 $20,000.00 $20,000.00 $0.00 450.510 Recycling Services $0.00 $0.00 $0.00 $0.00 $200 $0.00 $0.00 Total: Su000rt Goods & Services $0.00 $0.00 $31,000.00 $1,471.78 $20,000.00 $20,000.00 $0.00 Department Total: Parks and Recreation $0.00 $0.00 $36,000.00 $12,537.96 $35,000.00 $35,000.00 $0.00 user: Karl Short Pages 29 of 46 Thursday. June 09. 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 175 Emergency Prepardness Personnel Services 410.110 Salaries 53,323.13 $1,774.51 55,000.00 $1,749.17 55,000.00 $5,000.00 $0.00 410.120 Temporary Help $0.00 50.00 $0.00 $1,375.75 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $0.00 $0.00 $160.28 50.00 50.00 $0.00 410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00 Total: Personnel Services 53,323.13 $1,774.51 55,000.00 $3,285.20 $5,000.00 55,000.00 $0.00 Emolovee Benefits 420.110 Unemployment Taxes $0.32 $0.19 $0.00 $0.19 50.00 $0.00 $0.00 420.120 FICA Taxes $244.03 5128.99 $0.00 5243.01 $0.00 $0.00 $0.00 420.130 Group Insurance $830.43 $489.89 $0.00 $241.46 $0.00 $0 00 $0.00 420.140 Retirement $731.08 $481.60 $0.00 $419.70 $0.00 $0.00 $0.00 420.150 Workers Compensation $130.01 $56.87 $0.00 $75.90 $0.00 $0.00 $0.00 Total: Emolovee Benefits 51,935.87 $1,157.54 $0.00 5980.26 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services 50.00 $0.00 $50,000.00 $0.00 520,000.00 $20,000.00 $0.00 Total' Professional Services 50.00 $0.00 $50,000.00 $0.00 520,000.00 $20,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 5510.85 $0.00 $100.00 $0.00 $500.00 5500.00 $0.00 450.120 Printing /Binding $0.00 $0.00 51,500.00 $0.00 51,500.00 51,500.00 $0.00 450.170 Mach /Equip < 55000.00 $0.00 50.00 50.00 $0.00 50.00 $0.00 $0.00 450.220 Insur And Bonding $2,756.00 $2,756.00 53,000.00 $1,757.00 $3,000.00 $3,000.00 $0.00 450.230 Advertising /Hearings $0.00 50.00 $1,000.00 $0.00 51,000.00 $1,000.00 $0.00 450.300 Travel /Per Diem $907.61 50.00 $1,500.00 $61.50 $1,000.00 51,000.00 50.00 450.340 Telephone $0.00 50.00 $1,000.00 $0.00 $500.00 5500.00 $0.00 450.350 Electricity 32,249.87 $2,102.75 $3,500.00 $1,846.19 $2,500.00 $2,500.00 $0.00 450.430 Repairs /Maintenance $804.96 $220.00 $2,000.00 $771.28 $2,000.00 $2,000.00 50.00 Total: Support Goods & Services 57,229.29 $5,078.75 $13,600.00 54,435.97 $12,000.00 512,000.00 50.00 use;: Karl Shoes Pages 30 of 45 Thursday. June 09, 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 175 Emergency Prepardness Caoital Outlay 470.100 Machinery/Equip >$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 Department Total: Emergency Prepardness $12,488.29 $8,010.80 $68,600.00 $8,701.43 $37,000.00 $37,000.00 $0.00 Thursday, June 09, 2011 user: Karl Short Pages 31 of 46 - Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 180 School District Support Professional Services 430.160 Data Proc.Services $75,000.00 $40,000.00 50.00 $0.00 $0.00 $0.00 $0.00 430.165 Providence M.H. Sery $381,350.00 $381,350.00 5381,350.00 5286,012.50 $0.00 $0.00 50.00 430.167 School Crossing Guards $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 Total: Profej j Se bes 5456,350.00 $421,350.00 5381,350.00 $286,012.50 $0.00 $0.00 50.00 Audit Exoense 432.100 Professional Sery 539,375.00 $21,015.00 $30,000.00 $29,400.00 50.00 50.00 $0.00 432.110 Out Of Pocket Exp 50.00 $0.00 57,000.00 $0.00 $0.00 50.00 $0.00 Total: Audit Exoense $39,375.00 521,015.00 537,000.00 529,400.00 $0.00 $0.00 50.00 Support Goods & Services 450.220 Insur And Bonding $210,479,46 5248,016.86 $148,000.00 5138,470.46 50.00 $0.00 $0.00 450.225 Insurance Deductible 5500.00 $0.00 $2,000.00 50.00 50.00 50.00 50.00 Total: Support Goods & Services 5210,979.46 $248,016.86 $150,000.00 $138,470.46 $0.00 50.00 50.00 Operating Transfers 494.220 Building And Grounds 50,00 50.00 50.00 $0.00 50.00 $0.00 $0.00 // 494.290 KIBSD 59,270,768.44 59,300,000.00 59,472,000.00 58,525,000.00 50.00 $331,871.00 5331,871.00 Gr�o( li +I 494.292 Additional transfer KIBSD (520,854.46) ($10,031.86) 50.00 $0.00 $0.00 50.00 50.00 t ^ °(; -fie r 494.300 Debt Service $0.00 $0.00 $0.00 $0.00 50.00 50.00 $0.00 *C 1s /BSm0 Total Operating Transfers 59,249,913.98 $9,289,968.14 $9,472,000.00 58,525,000.00 50.00 $331,871.00 5331,871.00 Department Total: School District Support $9,956,618.44 $9,980,350.00 $10,040,350.00 58,978,882.96 50.00 $331,871.00 5331,871.00 user. Karl Short Pages 32 or 45 Thursday. June 09. 2011 Y t J FI, Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 185 Health & Social Services contrapiet 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: Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Contrihution5 448.303 Providence /Safe Harbor $21,060.00 821,060.00 $25,000.00 $25,000.00 $0.00 $0.00 $0.00 448.307 Humane Society $2,000.00 $4,000.00 $4,000.00 $4,000.00 $0.00 $0.00 $0.00 448.308 Women's Resource Cen $50,764.00 $50,751.00 $60,000.00 860,000.00 $0.00 $0.00 $0.00 448.310 American Red Cross $7,000.00 $7,000.00 $7,000.00 87,000.00 $0.00 80.00 $0.00 448.314 Kod Baptist Mission $27,000.00 $35,000.00 $37,500.00 $37,500.00 $0.00 80.00 $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 $0.00 $0.00 $0.0D 448.321 Health Care Foundation 815,000.00 $25,000.00 $20,000.00 $20,000.00 $0.00 $0.00 $0.00 448.322 SeniorCitizenSupport $28,000.00 $35,000.00 $35,000.00 835.000.00 $0.00 $0.00 $0.00 448.324 Hope Community Resources $5,000.00 $5,000.00 $5,000.00 85,000.00 $0.00 $0.00 $0.00 448.380 Salvation Army $9,060.00 $10,000.00 $10,000.00 $10,000.00 80.00 $0.00 $0.00 448.382 Br Francis Shelter $40,000.00 $40,000.00 $50,000.00 $50,000.00 $0.00 80.00 $0.00 448.402 Kodiak Area Transit Sys. $10,000.00 $15,000.00 $15,000.00 $15,000.00 $0.00 $0.00 $0.00 448.404 Threshold Services $10,315.00 $10,315.00 $10,315.00 $10,315.00 $0.00 $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 5290,000.00 $286,315.00 ($3,685.00) TotaP Contr bu ions $232,699.00 $265,626.00 $286,315.00 $286,315.00 $290,000.00 $286,315.00 ($3,685.00) Department Total: Health & Social Services $232,699.00 $265,626.00 5286,315.00 5286,315.00 $290,000.00 5286,315.00 (53,685.00) user: Kart Short Pages 33 of 45 Thursday. June 09. 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 186 Animal Control Contracted Services 444.110 Animal Control $84,125.00 $84,125.00 $85,000.00 $84,125.00 $85,000.00 $0.00 ($85,000.00) E/ 7 A+ 10 + le Total: Contracted Services $84,125.00 $84,125.00 $85,000.00 $84,125.00 $85,000.00 $0.00 ($55,000.00) Pr °} to k Department Total: Animal Control $84,125.00 $84,125.00 $85,000.00 $84,125.00 $85,000.00 $0.00 ($85,000.00) user Karl Short. Pages 34 of 46 Thursday, June 09. 2311 _, r Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 190 Educ, Culture, Recreation Contributions 448.301 School Crossing Guards 512,335.00 59,060.00 $12,000.00 $0.00 $0.00 50.00 50.00 448.311 Dig Afognak $566.00 50.00 50.00 $0.00 $0.00 50.00 $0.00 448.330 KMXT Public Radio $7,500.00 514,500.00 $7,500.00 57,500.00 $0.00 50.00 $0.00 448.332 Historical Society $5,500.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 448.338 Kod Is Sportsmen 54,000.00 $5,100.00 $0.00 $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 $0.00 50.00 50.00 448.346 City Of Kodiak Lib 555,375.52 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 448.348 Head Start 59,000.00 59,000.00 $9,000.00 59,000.00 $0.00 50.00 50.00 448.350 Kodiak College $0.00 $0.00 50.00 $0.00 $0.00 50.00 50.00 448.351 North Star PTA $5,194.80 55,121.93 $5,400.00 $4,359.50 $0.00 50.00 50.00 448.352 Kod Little League $3,000.00 55,000.00 $4,500.00 $4,500.00 $0.00 $0.00 $0.00 448.358 Karluk IRA Council $20,200.00 $20,000.00 520,200.00 50.00 $0.00 $0.00 $0.00 448.366 KANA Family Center $12,000.00 $12,000.00 512,000.00 $12,000.00 50.00 $0.00 $0.00 448.371 Kodiak Sot & Water $0.00 $0.00 $2,820.00 52,820.00 $0.00 50.00 50.00 Conservation 448.392 Gid Scouts $1,000.00 $1,000.00 51,000.00 $1,000.00 50.00 $0.00 50.00 448.396 Kod Football League 53,000.00 53,000.00 $0.00 $0.00 50.00 50.00 50.00 448.405 Kodiak Teen Court $5,100.00 $5,100.00 $5,100.00 $5,100.00 50.00 $0.00 $0.00 448.406 Kodiak Maritime Museum $1,500.00 50.00 50.00 50.00 50.00 50.00 $0.00 448.407 Kodiak Audubon Society $1,300.00 $1,300.00 $0.00 $1,300.00 50.00 $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 50.00 $0.00 $2,165.00 $0.00 5115,000.00 596,685.00 (518,315.00) Total: Contribution; $161,571.32 5105,181.93 $96,685.00 562,579.50 $115,000.00 $96,685.00 (518,315.00) Department Total: Educ, Culture, Recreation $161,571.32 $105,181.93 $96,685.00 $62,579.50 $115,000.00 $96,685.00 ($18,315.00) user: Kart Short Pages 35 of 46 Thursday. June 09. 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 191 Kod College & Libraries Contrbulons 448.350 Kodiak College $72,000.00 $72,000.00 $72,000.00 $72,000.00 $72,000.00 $72,000.00 $0.00 448.900 Public Libraries $15,000.00 $15,000.00 $15,000.00 $15,000.00 $21,000.00 $15,000.00 ($6,000.00) Total: Contributions $87,000.00 $87,000.00 $87,000.00 $87,000.00 $93,000.00 $87,000.00 ($6,000.00) Department Total: Kod College & Libraries $87,000.00 $87,000.00 $87,000.00 $87,000.00 $93,000.00 987,000.00 ($6,000.00) u_.;y had shod Pages 36 of 46 Thursday, June 09, 2011 do '• Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 100 General Fund Department 195 Transfers Out Qaeratiateta 494.220 Building And Grounds $62,000.00 $108,000.00 534,500.00 $34,500.00 $0.00 $0.00 $0.00 494.230 Coastal Management $0.00 $0.00 $12,000.00 $0.00 50.00 $0.00 $0.00 494.295 Transfers to special projects $0.00 $300,000.00 $227,372.00 580,000.00 50.00 50.00 50.00 494.300 Debt Service $981,036.00 51,357,674.00 $1,503,500.00 51,477,500.00 50.00 $0.00 $0.00 494.410 Capital Proj - KI8 $24,000.00 $0.00 $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 50.00 $0.00 494.469 Renewal and Replacement $0.00 50.00 $0.00 $0.00 $337,500.00 $63,220.00 ($274,280.00) On/ •t r `rn r An Projects F , m N �'7 494.530 Solid Waste Disposal 56,450.00 $13,500.00 $13,500.00 $13,500.00 $13,500.00 $13,500.00 50.00 ' h t 494.540 Hospital $0.00 $0.00 $0.00 $0.00 50.00 $0.00 $0.00 �r CFI ^f Total; Oneratinq ransfers 51,073,486.00 $1,779,174.00 $1,790,872.00 $1,605,500.00 $351,000.00 $76,720.00 (5274,280.00) Department Total: Transfers Out $1,073,486.00 $1,779,174.00 $1,790.872.00 $1,605,500.00 $351,000.00 $76,720.00 ($274,280.00) user: Karl Short Pages 37 of 46 Thursday, June 09, 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Revenue Totals: $15,816,249.86 $15,630,927.27 517,617,267.00 $14,190,016.13 $6,208,758.00 $5,931,621.00 ($277,137.00) Expense Totals $15,627,443.36 $16,572,826.49 $17,623,314.00 $15,203,007.06 $6,208,758.00 $5,931,621.00 ($277,137.00) Fund Total: General Fund 5188,806.50 (5941,899.22) (56,047.00) (51,012,990.93) 50.00 50.00 $0.00 1 Short Pages 39 of 46 Thursday, June 09. 2011 A ♦T Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 201 Education Support Fund Revenue Department 000 Fund Revenues Property Tax 311.100 Real Property Tax $0.00 50.00 50.00 $0.00 $7,405,381.00 58,685,795.00 51,280,414.00 311.200 Personal PropertyTax $0.00 50.00 50.00 $0.00 $760,577.00 5892,084.00 $131,507.00 Total: Prooerly Tax $0.00 50.00 50.00 $0.00 $8,165,958.00 59,577,879.00 $1,411,921.00 Non Ad Valorem Taxes 313.110 Motor Vehicle Tax $0.00 50.00 $0.00 $0.00 5214,042.00 $250,000.00 $35,958.00 Total: Non Ad Valorem Taxes $0.00 $0.00 $0.00 50.00 $214,042.00 $250,000.00 $35,958.00 Operatino Transfers In 391.100 General Fund $0.00 $0.00 $0.00 50.00 $0.00 $331,871.00 $331,871.00 391.276 Facilities Fund $0.00 $0.00 $0.00 $0.00 $120,000.00 $90,600.00 ($29,400.00) Total Op et g T ansfe I $0.00 $0.00 $0.00 $0.00 $120,000.00 $422,471.00 $302,471.00 Department Total: Fund Revenues $0.00 $0.00 $0.00 $0.00 $8,500,000.00 $10,250,350.00 $1,750,350.00 user: Karl Short Pages 39 of 46 Thursday, June 09. 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 201 Education Support Fund Revenue Totals $0.00 $0.00 $0.00 $0.00 $8,500,000.00 $10,250,350.00 $1,75Q350.00 Expenses Department 201 Education Support Professional Services 430.165 Providence M.H. Sery $0.00 $0.00 $0.00 $0.00 $381,350.00 $381,350.00 $0.00 Total: Professional Services 50.00 $0.00 50.00 $0.00 $381,350.00 $381,350.00 $0.00 Audit Expense 432.000 Audit Expenses $0.00 $0.00 $0.00 $0.00 $30,000.00 $30,000.00 50.00 432.100 Professional Sery $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 432.110 Out Of Pocket Exp $0.00 50.00 $0.00 50.00 57,000.00 57,000.00 50.00 Total: Audit Expense $0.00 $0.00 $0.00 50.00 $37,000.00 537,000.00 $0.00 ,au0port Goods & Services 450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $150,000.00 $150,000.00 50.00 450.221 Property Insurance $0.00 $0.00 $0.00 50.00 5124,238.00 591,000.00 ($33,238.00) 450.380 Snow Removal /Sanding $0.00 $0.00 $0.00 $0.00 $110,000.00 $110,000.00 $0.00 450.450 Contingencies $0.00 $0.00 $0.00 $0.00 $0.00 50.00 50.00 Total' Support Goods R. Services $0.00 $0.00 $0.00 $0.00 $384,238.00 5351,000.00 ($33,238.00) Ooeratina Transfers 494.290 KIBSD $0.00 $0.00 50.00 $0.00 $7,697,412.00 59,481,000.00 $1,783,588.00 Total' OoeraCnq Transfers $0.00 $0.00 50.00 $0.00 57,697,412.00 $9,481,000.00 $1,783,588.00 Department Total: Education Support $0.00 $0.00 $0.00 $0.00 $8,500,000.00 $10,250,350.00 $1,750,350.00 user: Kan Snort Pages 40 of 46 Thursday. June 09. 21)11 • .b. t - it ,.+ 4' Kodiak Island Borough Budget Worksheet Report Account Number Description 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $8,500,000.00 $10,250,350.00 $1,750,350.00 Expense Totals $0.00 $0.00 $0.00 $0.00 58,500,000.00 $10,250,350.00 51,750,350.00 Fund Total: Education Support Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Thursday. June 09. 201 i user: Karl Short Pages 41 of 46 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 210 Land Sales Revenue Department 000 Fund Revenues Licenses 8 Permits 322.100 Annual Use Permit $1,000.00 5750.00 51,000.00 $750.00 $1,000.00 $1,000.00 $0.00 Total: Licenses 8 Permits $1,000.00 5750.00 $1,000.00 5750.00 $1,000.00 51,000.00 50.00 State Of Alaska Grants 334.250 Disaster Relief St 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: State Of Alaska Grants $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 .State Shared Revenues 335.190 Pers On Behalf Payment $0.00 $4,710.97 50.00 50.00 $0.00 50.00 50.00 Total: State Shared Revenues 50.00 54,710.97 $0.00 $0.00 $0.00 $0.00 $0.00 Charges For Services 340.200 Fee - Road &Utillnspect 50.00 $0.00 50.00 50.00 $0.00 50.00 50.00 Total: Charges For Sonic $0.00 $0.00 50.00 $0.00 $0.00 50.00 $0.00 Interest Earnings 361.100 Interest Earnings $29,346.47 $22,280.42 $0.00 $12,477.48 55,000.00 $5,000.00 50.00 361.300 Change in Fair Mkt value $2,194.76 (52,861.77) 512,500.00 (512,311.18) $0.00 $0.00 $0.00 Total: Interest Earnings 531,541.23 $19,418.65 512,500.00 5166.30 $5,000.00 $5,000.00 $0.00 Rents And Royalties 363.500 Gravel Sales $0.00 $54,161.91 $30,000.00 $2,105.60 $50,000.00 550,000.00 $0.00 Total: Rents And Royalties 50.00 $54,161.91 $30,000.00 $2,105.60 $50,000.00 $50,000.00 50.00 Land Sales Activity 371.100 Land Sale- Principal $16,474.28 $124,884.32 $11,100.00 $7,729.83 $20,000.00 520,000.00 $0.00 371.105 Land Sale -Cash Disc 50.00 $0.00 50.00 50.00 $0.00 $0.00 $0.00 371.110 Land Sale- Interest 514,086.29 513,982.49 53,900.00 53,019.03 $5,000.00 55,000.00 50.00 371.120 Land Sale- Fees /Penalty 50.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00 371.130 Land Sale -Title Search $0.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00 371.140 Land Sale -Attorn Fees $0.00 $0.00 50.00 50.00 $0.00 $0.00 $0.00 Total: Land Sales Activity $30,560.57 $138,866.81 515,000.00 $10,748.86 $25,000.00 $25,000.00 50.00 user: Kai Short Pages 42 of 46 Thursday, June 09. 2011 • s. 4 -r r lt) 't. Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 210 Land Sales Department 000 Fund Revenues Miscellannus - Classified 380.170 Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0,00 380.190 Land Leases $80.00 $80.00 $0.00 $80.00 $0.00 $0.00 $0.00 Total: Miscellanous - Classified $80.00 $80.00 $0.00 $80.00 $0.00 $0.00 30.00 Other Financing Sources 389.100 Use Of Fund Balance $0.00 30.00 $136,820.00 $0.00 $152,345.00 $227,345.00 $75,000.00 Total Other Financing Sources $0.00 $0.00 $136,820.00 $0.00 $152,345.00 $227,345.00 $75,000.00 Department Total: Fund Revenues $63,181.80 $217,988.34 $195,320.00 $13,850.76 $233,345.00 $308,345.00 $75,000.00 user: Karl Short Paces 43 of 46 Thursday. June 09. 2011 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 210 Land Sales Revenue Totals 563,181.80 $217,988.34 $195,320.00 $13,850.76 $233,345,00 5308,345.00 575,000.00 Expenses Department 231 Resource Management Personnel Services 410.110 Salaries $279.56 $84,323.79 $102,270.00 584,239.11 5104,180.00 5104,180.00 $0.00 410.120 Temporary Help $0.00 $0.00 $0.00 50.00 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $1,037.54 $3,420.00 $898.40 $3,490.00 $3,490.00 $0.00 410.140 Allocated Salaries 511,499.96 $11,499.96 50.00 510,541.63 $0.00 575,000.00 $75,000.00 Total: Personnel Services 511,779.52 $96,861.29 5105,690.00 595,679.14 $107,670.00 $182,670.00 $75,000.00 Emolovee Benefits 420.110 Unemployment Taxes 50.03 58.35 $0.00 $8.31 $0.00 $0.00 $0.00 420.120 FICA Taxes $20.30 56,123.48 $8,090.00 56254.51 $8,250.00 58,250.00 $0.00 420.130 Group Insurance $130.10 523,289.80 $26,880.00 $25,172.56 534,070.00 534,070.00 50.00 420.140 Retirement $61,50 $23,056.46 $29,550.00 $22,740.81 530,100.00 $30,100.00 50.00 420.150 Workers Compensation 511.35 $3,411.17 53,910.00 53276.61 54,010.00 $4,010.00 50.00 Total: Emolovee Benefits $223.28 $55,889.26 568,430.00 $57,452.80 576,430.00 $76,430.00 $0.00 Professional ServlceS 430.140 Contracted Services $0.00 50.00 $0.00 50.00 $0.00 50.00 $0.00 TQlel' P ofessional Se s $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $unnort Goods & Service$ 450.100 Office Supplies $0.00 565.11 50.00 $0.00 $0.00 $0.00 $0.00 450.110 Operating Supplies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.115 Computer Software <5000 $0.00 $0.00 $0.00 $0.00 $0.00 50.00 $0.00 450.120 Printing /Binding $0.00 $000 $0.00 $161 50.00 $0.00 $0.00 450.140 Dues /Books /Period 50.00 50.00 $0.00 $0.00 5500.00 $500.00 50.00 450.170 Mach /Equip < 55000.00 50.00 50.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $461.00 $1,241.00 $1,200.00 $825.00 $1,200.00 $1,200.00 50.00 450.230 Advertising /Hearings $0.00 $0.00 50.00 $0.00 $500.00 $500.00 $0.00 450.240 Filing /Record Fees $0.00 $99.00 50.00 $27.00 $45.00 $45.00 $0.00 450.250 Data Services $0.00 $0.00 50.00 50.00 $0.00 50.00 $0.00 us ar: Kad, Snort Pages 44 of 45 Thursday, June 09. 2011 a ■ t - r ,r F. Kodiak Island Borough Budget Worksheet Report Account Number Description 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Amount Amount Butlget Amount 2012 Level 4 2012 Level 6 Column 1 Fund 210 Land Sales Department 231 Resource Management 450.260 Surveys 511,078.54 5104,795.84 $20,000.00 $39,867.53 $24,500.00 $24,500.00 50.00 450.263 Real Property Cleanup 50.00 $0.00 50.00 51,050.00 $10,000.00 $10,000.00 $0.00 450.265 Soil Testing $0.00 $0.00 50.00 $4,200.00 $9,500.00 $9,500.00 50.00 450.270 Continuing Education $0.00 $0.00 $0.00 $1,677.65 $3,000.00 53,000.00 50.00 450.300 Travel /Per Diem $0.00 $1,684.00 $0.00 $0.00 50.00 $0.00 $0.00 450.330 Rent 50.00 $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 $0.00 450.450 Contingencies $0.00 50.00 $0.00 $0.00 50.00 50.00 $0.00 Total Support Goods & Services 511,539.54 5107,884.95 $21,200.00 547,648.79 549,245.00 549,245.00 $0.00 Capital Outlay 470.040 Land $0.00 $0.00 50.00 $0.00 $0.00 $0.00 50.00 470.070 Buildings $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 470.100 Machinery/Equip>$5,000 $0.00 $0.00 50.00 50.00 $0.00 $0.00 $0.00 Total: Capital Outlay $0.00 $0.00 $0.00 50.00 $0.00 $0.00 50.00 Department Total: Resource Management $23,542.34 $260,635,50 $195,320.00 $200,780.73 $233,345.00 $308,345.00 $75,000.00 Thursday, June 09, 2011 user: Karl Shoe Pages 45 of 45 Kodiak Island Borough Budget Worksheet Report 2009 Actual 2010 Actual 2011 Amended 2011 Actual Calculated Account Number Description Amount Amount Budget Amount 2012 Level 4 2012 Level 6 Column 1 Revenue Totals: $63,181.80 $217,988.34 $195,320.00 $13,850.76 $233,345.00 $308,345.00 $75,000.00 Expense Totals $23,542.34 $260,635.50 $195,320.00 $200,780.73 $233,345.00 $308,345.00 $75,000.00 Fund Total: Land Sales $39,639.46 ($42,647.16) $0.00 ($186,929.97) $0.00 $0.00 $0.00 Revenue Grand Totals: $15,879,431.66 $15,848,915.61 $17,812,587.00 $14,203,866.89 $14,942,103.00 $16,490,316.00 $1,548,213.00 Expense Grand Totals: $15,650,985.70 $16,833,461.99 $17,818,634.00 $15,403,787.79 $14,942,103.00 $16,490,316.00 $1,548,213.00 Net Grand Totals: $228,445.96 ($984,546.38) ($6,047.00) ($1,199,920.90) $0.00 $0.00 $0.00 user: Karl Short Paces 46 of 46 Thursday. Jur:e 99. 2911 A s 4 FY2012 Employees Continuing Education Travel PerDiem Training Total 100 105 Manager's Office 4 $ 10,000.00 $ 10,000.00 $ 20,000.00 same 100 110 Clerk's Office 3 $ 15,000.00 $ 2,500.00 $ 17,500.00 cut 100 120 Finance 8 $ 14,500.00 $ 2,000.00 $ 16,500.00 same 100 125 IT 4 $ 14,000.00 $ 1,500.00 $ 3,000.00 $ 18,500.00 cut 100 130 Assessing 5 $ 12,000.00 $ 18,000.00 $ 30,000.00 cut 100 135 Engineering 14 $ 12,000.00 $ 1,500.00 $ 13,500.00 cut 100 140 CDD 5 $ 10,500.00 $ 4,500.00 $ 15,000.00 same FY2011 100 105 Manager's Office 4 $ 10,000.00 $ 10,000.00 $ 20,000.00 100 110 Clerk's Office 3 $ 17,500.00 $ 2,500.00 $ 20,000.00 100 120 Finance 8 $ 14,500.00 $ 2,000.00 $ 16,500.00 100 125 IT 4 $ 22,000.00 $ 1,500.00 $ 3,000.00 $ 26,500.00 100 130 Assessing 5 $ 16,500.00 $ 17,500.00 $ 34,000.00 100 135 Engineering 14 $ 18,000.00 $ 2,500.00 $ 20,500.00 100 140 CDD 5 $ 10,500.00 $ 4,500.00 $ 15,000.00 ., • . ci Scenario l . 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 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 8.982.010 1,481,075 19,110 10,491,751 Personal Properly 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 11% 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) F,ng /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 5,921,258 1 I% Total KIBSD 45.584,836 89% 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 @ 10.50 mills 5,910,702 State Aid e 693.000 450,664 Changes by department KIRSD Use of fund Balance? O./ 68.719 Legislative (5,000) n Manager (11,420) 00 II s / Clerk (41,280) 41 . l Finance Dept. (19,098) \\ , �‘ IT (151,470) ? Assessing (3,200) Eng/Fac (80,617) _ o CDD (38,950) 1 Building Insp. (20,000) /1 p , Economic Development 38,000 V 1 11 General Administration (100,497) Parks and Recreation (10,000) % 1tt}J(S/C 7 9 Transfers out (380,312) Additi • cuts needed �� ! . )c liq 1 A t i Areawide Mill Rate at Different Funding Levels for KIBSD (Assuming 1 mill generates $1,096,774) Funding for % of MW Rate Total Mills Total Approx. %- KIBSD Cap Required for Areawide age increase in for KIBSD Education Mill Rate total property Funding Incl. Debt taxes since Service FY09 $11,185,000 100 0 11.50 12.00 38.29 $10,000,000 ` 8 ti 9.12 J 10 4 _ 10.92 25.84 $9,500,000 84.9 8.66 9.96 , 10.46 20.54 $9,000,000 80.5 8.21 9.51 10.01 15.35 S8,500,000 76.0 7.75 9.05 9.55 10.05 * Areawide Mill Rate = .25 (general MB management) + .25 (non - education debt + 1.30 (education debt service) + mill rate required to generate property taxes equal to contribution to KIBSD. If the first three components are held constant, Areawide Mill Rate = 1.80 + mill rate for funding KIBSD. ** Total assessments have increased by 21% since FY 09 (from $870,770,562 to $1,053,672,000). The areawide mill rate for FY09 was 10.5. If we assume that exemptions have held constant (as a % -age of total assessments), then the % -age increase in property taxes since FY09 would be: {[(FY12 mill rate x 1.21) - 10.5] + 10.5} x 100 The amount of revenue generated per mill is reported differently in at least four different places. 9.50 mils 10,274,588 = $1,081,536/mil (Back Up Info - Ord. FY2012 -01) 7.75 mils 8,500,000 = $1,096,774/mil (Back Up Info - Ord. FY2012 -01) 9.50 mils 9,997,981 = $1,052,419/mil (4/25/11 memo transmitting budget) 11.3 mils 11,894,589 = $1,052,618/mil (4/25/11 memo transmitting budget) Kodiak Island Borough Finance STATEMENT NUMBER Phone: 907 -486 -9323 9615 Fax: 907- 486 -9392 2010 CORRECTED TAX STATEMENT PROPERTY ID NUMBER www.kodiakak.us _ 21648 NAME & ADDRESS PROPERTY DESCRIPTION PROPERTY GEOGRAPHICAL ID owner ID: 16595 Pct: 100.000% TRINITY ISLANDS BK 2 LT 17 R7515060170 t SI I KIIVNK un PROPERTY SITUS / LOCATION A ,IAK, AK 99615 US 3446 SITKINAK DR KODIAK, AK 99615 Acreage: 0.2700 Type: R LAND MARKET VALUE IMPROVEMENT MARKET VALUE I AGRIMBER USE VALUE AG/TIMBER MARKET ASSESSED VALUE MORTGAGE INFORMATION 50,984 249,056 0 0 300.040 _ KODIAK ISLAND HSNG AUTHORITY Tax Area: (72) Tax Code Area 72 \ (1 Taxing Unit Assessed SC DV EX Other Taxable Value Rate Per Tax Due Exemption Exemption Exemption Exemptions $1 „0 School District Support 300,040 300,040 . 0000 2,850.; Debt Service - Education 300,040 300,040 1.30'0000 390.0 Service Area #1 300,040 300,040 . 00000 450.0 i Trinity Islands St Lighting 300,040 300,040 0.500000 150.0 Trinity Islands Paving Dist 300,040 300,040 0.000000 0.0 Kodiak Island Borough 300.040 300,040 (01)3000 75.0 Fire Protection Area #1 300,040 300,040 1.500000 450.0 Over or Refund 300,040 I 300,040 0.000000 0.0 Debt Service - Health -- 3 00,040 300,040 I.2551000 75.0 sp. I IMPORTANT PLEASE READ Taxes may be paid in full on or before the 15th day of October. If your tax bill is $50 or less, or 11 the tax due Total Taxes Due is for a boat, it must be paid on or before 10/15. Real and personal property taxes may be paid in halves. The 4,44.5 first half payment is due by 8/15 and the second half is due by 11/15. A payment is paid when due only if it is physically received in the finance office by the due date or postmarked Penalty & Interest if paid after November 15, 2010 by the United States Post Office, not metered machines, prior to midnight on the due date. A 10% penalty will oe added to all delinquent taxes. In addition, all delinquent taxes draw interest at the rate of 1% per month or If Paid in Full by: P &I Rate Estimated Due fraction thereof from the date of delinquency until the date of sale. April 2011 11% 5,173.5E 'd your assessment form was filed late or involuntarily for either boat, personal or business property, a penalty May 2011 12% 5,218.01 1as been added to the account. Boats are now taxed at 51 /ft or a minimum of 530. June 2011 13% 5,262.41 the taxpayer is responsible for obtaining the tax bill for each of his parcels and identifying them. Failure to 'eceive a tax notice does not relieve the taxpayer from paying their taxes on time. SPLIT PAYMENT OPTION 'lease contact our office if you have any questions regarding your tax bill. Thank You. You may choose to pay your lax bill in two payments. If you wish to do this, the first halt payment is duo by Aug 15th. MORTGAGE NOTE The second payment is due by Nov 15th. ;heck mortgage in formation for accuracy and notify us of any corrections needed. The mortgage \ � —iy listed has received a copy of this bill. All property owners are mailed the original tax bill. Pmt Due By Payment Amount 1st August 15, 2010 2,220.31, 2nd November 15, 2010 2,220.26 True Automation, Inc. • DETACH HERE AND RETURN WITH PAYMENT' 1 II'1 'aka checks payable to: 11011IIIIi1101111111111111 III IIII III II111111 '2010 -9615' odiak Island Borough Finance h: 907 - 486 -9323 10 Mill Bay Road Owner Name and Address Statement Number odiak, AK 99615 2010 9615 O" p1 n,,.rn "" Prop ID Number ETURN SERVICE REQUESTED KODIAK, AK 99815 US 21648 Geographical ID R7515060170 Payment Options: (Check One) Full Payment Due Oct 15, 2010 4,440.59 Taxes are payable Oct 15 and become delinquent on Oct 16 Half Payments 1st Payment 2,22021 • KODIAK, AK 99615 US Due Aug 15, 2010 Move to amend Ordinance FY2012 -01, Section 7 by adding the following: Necessary line item changes from the manager's proposed budget as reflected by the Back Up Information attached to Ordinance FY2012 -01 shall include the following: 1.Account 100 (Assembly) Authorized expenditures are to be reduced by at least $ 18,000 and shall include the following reductions from the manager's budget A. Acct 430.100 (Lobbyist) 42,000 B. Acct 450.210 (Food /Business lunch) 44,000 C. Acct 450.300 (Travel /Per Diem) 45,000 D.Acct 459.301 (Mayor's Travel) 47,000 2.Account 105 (Manager) Authorized expenditures are to be reduced by at least $ 82,000.00 and shall include the following reductions from the manager's budget A. Accts 430.100 and 420 - all funds authorized for the position of an assistant tyo the manager's executive assistant are to be removed and the total of these funds shall be reduced by at least $75,000.00 B. Acct450.270 (Continuing education) 43,000 C. . Acct 450.300 (Travel /Per Diem) 44,000 ( ( Kodiak Island Borough Budget Worksheet Report Account Number Description 2008 Actual 2009 Actual 2010 Actual 2011 Amended 2011 Actual P Amount Amount Amount Budget Amount 2012 Level 1 2012 Level 2 Fund 100 General Fund Department 120 Finance Department Personnel Sflrir.n 410.110 Salaries 5384,680.08 5377,210.35 5419,823.53 5412.340.00 5328,48844 5421,940.00 5421,940.00 410.120 Temporary Help 518.70 50.00 50.00 50.00 50.00 50.00 $0.00 .v 410.130 Overtime 514,824.95 522,960.70 514,323.66 514,280.00 59.492.66 514,580.00 514,580.00 Tomb Personnel Services 5399.523.73 5400,191.05 5434.147.19 5426.620.00 5337,981.10 5436,520.00 5438,520.00 .. FmnlovRe Benefits 420.110 Unemployment Taxes 530.78 540.05 543.42 50.00 533.60 $0.00 50.00 420.120 FICA Taxes 529,066.71 529,484.53 532,037.13 532.620.00 524.307.64 533,410.00 533.410.00 420.130 Group Insurance 588,526.92 587,55985 5116,550.09 $136,170.00 5105,440.87 5191,918.00 5191,918.00 420.140 Retirement $85,625.89 5145,749.10 $117,105.03 5119,270.00 589,934.47 5122,070,00 5122,070.00 F 420.150 Workers Compensation 53.465.54 $3,681.76 53.968.97 53,920.00 $3,725.25 54,030.00 $4,030.00 420.160 Termination Reserve 50.00 50.00 50.00 50.00 50.00 50.00 $0.00 Total' Fmnlnvee 6enefn4 5206,715.84 5266,515.29 5269,704.64 5291,980.00 5223,441.83 5351,428.00 5351,428.00 a • Pmfessinnal Services `. i. 430.140 Contracted Services 50.00 50.00 50.00 50.00 50.00 50.00 $0.00 it Tntalt Pmfesdnnal Services 50.00 50.00 50.00 50.00 50.00 50.00 $0.00 • Sunnnrt Finrx1s 8 Servires Cr- .'' 450.100 Office Supplies 52,344.09 55,685.78 $4,093.04 54.000.00 51,452.92 54,000.00 54,000.00 450.115 Computer Softwarec5000 50.00 50.00 50.00 50.00 50.00 50.00 $0.00 450.120 Printing/Binding 517,313.94 514,779.23 513,283.68 515,000.00 510,164.38 $15.000.00 515,000.00 450.140 Dues/Books/Period 52,701.36 52,725.71 52,265.14 53,000.00 51,584.02 53.000.00 $3,000.00 450.160 FumiturelFixtures 51,973.07 5508.88 51,460.44 53,000.00 50.00 55,000.00 55,000.00 -.:' b, 450.170 MacNEquip c 55000.00 50.00 5885.00 50.00 5200.00 5567.27 5200.00 5200.00 450.210 Food/Business Lunch 50.00 50.00 $41.00 50.00 50.00 50.00 50.00 450.220 Insur And Bonding $6,240.82 57.380.00 57,720.00 58,000.00 55.328.00 58,000.00 58,000.00 450.250 Data Services 50.00 50.00 50.00 50.00 50.00 50.00 50.00 450.270 Continuing Education 512,788.17 58,822.92 513,329.20 514,500.00 53826,20 514,500.00 514,500.00 450.290 Recruit/Relocation 5737.59 52,089.05 $224.38 5250.00 50.00 5250.00 5250.00 450.300 Travel/Per Diem 52,138.30 5450.00 52,370.83 52,000.00 52,957.28 52,000.00 52,000.00 user: Karl Short Pages 12 of 38 Monday. April 25. 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 2 Fund 100 General Fund Revenue Totals 514,714,664.27 515816,249.86 515.630.927.27 517,415,942.00 513,652,550.15 56,265,916.00 56,029,293.00 Expanses Department 100 Legislative - ,it4at...e"1 ,, p Personnel Services 410.106 Mayoral Stipend 56,000.00 56,000.00 56,000.00 56,000.00 54,500.00 56,000.00 $8000.00 410.108 Assembly Stipend $25,100.00 525,800.00 525,200.00 525,200.00 519,200.00 525,200.00 525.200.00 q�s,,}.gy� Trial' Personnel Services 531,100.00 531.800.00 $31,200.00 531,200.00 $23,700.00 $31,200.00 531,200.00 '"' L.J ' Emolovee Benefits _ 420.110 Unemployment Taxes 50.00 50.00 50.00 50.00 50.00 50.00 50.00 420.120 FICA Taxes 52,409.75 52,432.70 52,428.87 52.390.00 51,847.48 52,390.00 52,390.00 420.130 Group Insurance 50.00 $0.00 $0.00 50.00 50.00 50.00 50.00 420.140 Retirement 53,432.00 52,640.00 52.989.55 54,030.00 51,824.90 54,030.00 54,030.00 V 44, *• 420.150 Workers Compensation 5273.23 5292.56 5282.35 $400.00 5264.02 8400.00 5400.00 Tntal' FmoInvee Benefits 56,114.98 55,365.26 55,700.77 56.820.00 53,936.40 56.820.00 $6,820.00 ProfessiOnel Services1 !� •v 430.100 Political Lobbyist 567,000.00 567.000.00 $67,562.49 571,500.00 550,564.29 171.500.00 571,500.00 430.170 Contract Negotiators 50.00 50.00 50.00 $0.00 50.00 50.00 50.00 i ic Total Professional Services 567,000.00 567,000.00 567,562.49 571,500.00 550,564.29 571,500.00 $71,500.00 " ` r Sumer( Goods & Service; t 450.100 Office Supplies $0.00 562.77 50.00 5500.00 5500.00 $500.00 5500.00, 450.120 Printing/Binding 50.00 $0.00 $0.00 50.00 50.00 50.00 50.00 450.140 Dues/Books/Period 519,327.90 519,537.22 511,873.98 520,000.00 519,025.85 320,000.00 $20,000.00 450.200 Honorarium/Amenities 52,308.17 $2,135.69 51,830.83 52,500.00 51,966.57 52,500.00 52,500.00 r ' .c7/ :. "`".`" 450.210 Food/Business Lunch 59,311.59 $7.189.32 59,866.41 ' 515,000.00 59,673.16 515.000.00 515,000.00 450.220 Insur And Bonding 5525,96 5458.00 5648.00 5700.00 5413.00 5700.00 5700.00 450.290 Recruit/Relocation $0.00 50.00 $0.00 $0.00 50.00 $0.00 50.00 450.300 TravelPer Diem 513,324.98 517,315.94 521,664.04 524.000.00 523,653.56 525,000.00 525,000.00 450.301 Mayor TravelPer Diem 56,582.81 510,243.20 514,499.63 515,000.00 $4,433.73 516,000.00 $16,000.00 user: Karl Short Pages 5 of 38 Monday, April 25, 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 2 Fund 100 General Fund Department 105 Borough Management anognithigyjgge 410.110 Salaries 5175,604.14 $230,656.21 5251.144.19 5285,500.00 5198,470.18 $295,530.00 5295,530.00 b. 410,120 Temporary Help 50.00 $0.00 $0.00 50.00 50.00 50.00 50.00 410.130 Overtime 52,781.54 55,506.36 54239.98 57,010.00 52,933.83 57,210.00 55000.00 Total: Personnel Se E rviri 5178,385.68 5236,162.57 5255,384.17 5292,510.00 5201.404.01 5302,740.00 5300,530.00 + molovee Benefits 420.110 Unemployment Taxes 511.03 523.76 524.87 50.00 520.15 50.00 50.00 L. ' -�� 420.120 FICA Taxes 512,943.34 517,078.56 517,503.11 522,000.00 514,696.95 523098.00 523,098.00 420.130 Group Insurance 534,310.17 547,811.73 552,213.60 584,310.00 543,940.34 $115,280.00 5115,280.00 �) j 420.140 Retirement 539,106.26 585,865.75 567,718.07 581,790.00 555,594.26 584,643.00 584,643.00 ? 420.150 Workers Compensation $1,579.10 52,251.31 52,284.52 52,700.00 52,281.35 52,792,00 52,792.00 {��_ 420.160 Termination Reserve 50.00 50.00 50.00 50.00 50.00 50.00 50.00 "�y�,... Total: Fmnlnvne Rarmftq 587,949.90 5155031.11 5139,744,17 5190,800.00 5116,533.05 5225,813.00 $225,813.00 j}('`�,.. y Su000rt Goods 8 Services ^%' 450.100 Office Supplies 5444.41 51,228.15 5632.85 51,300.00 5520.10 51,300.00 51.300.00 ✓ ter 450.115 Computer Software<5000 50.00 50.00 50.00 $0.00 50.00 $0.00 50.00 ,. .✓ 450.120 Printing/Binding 51,000.20 5945.81 5274.18 5500.00 50.00 5500.00 5500.00 450.130 Postage 50.00 (531.10) 517.91 5100.00 50.00 5100.00 5100,00 i+ 450.140 Dues/Books/Period 53,329.56 55,636.04 53,433.94 55,000.00 52,690.40 55,000.00 55,000.00 1 450.160 Fumlture/Fixtures 5262.19 50.00 50.00 $3,000.00 50.00 53,000.00 53,000.00 n 450.170 MacNEguip < 55000.00 50.00 50.00 50.00 5000 50.00 50.00 50.00 450.210 Food/Business Lunch $234.73 5707.62 5527.20 5500.00 5261.83 5500.00 5500.00 . ve' 'k- 450.220 Insur And Bonding 52,288.79 52,832.00 52,843.00 50.00 52.291.00 50.00 50.00 450.270 Continuing Education 54,690.54 54,206.81 57,217.31 510,000.00 52,073.53 510,000.00 510,000.00 450.290 RecruiVRelocation 53444.80 599.24 $339.75 5500.00 50.00 50.00 $0.00 450.300 Travet/Per Diem 55,864.08 53,499.60 511.550.41 510.00050 $9,437.29• 510,000.00 510,000.00 450.330 Rent 513,320.00 517,693.40 517.693.40 517,693.00 514,744.50 517,693.00 517,693.00 450.340 Telephone 52,852.63 51,718.61 $1,881.43 50.00 51,447.00 50.00 50.00 user: Karl Short Pages 7 of 38 Monday, April 25, 2011 Potential KIB Contributions to KIBSD as % of Maximum Allowable Contribution (the "Cap ") FY2012 Maximum Allowable Contribution = $11,185,233 Education Mil Rate Required to Cover. Funding (Assuming 1 mil generates $1,096,774) Potential Funding Level % of Cap Required Education Mil Rate $11,185,000 100 10.20 $10,905,375 97.5 9.94 S10,625,750 95 9.69 $10,346,125 92.5 9.43 $10,066,500 90 9.18 $10,000,000 89.4 9.12 $9,786,875 87.5 8.92 $9,507,250 85 8.67 $9,500,000 84.9 8.66 $9,227,625 82.5 8.41 $9,000,000 80.5 8.21 $8,948,000 80 8.16 $8,500,000 76.0 7.75 $8,668,375 77.5 7.90 $8,388,750 75.0 7.65 The amount of revenue generated per mil is reported differently in at least four different places. 9.50 mils 10,274,588 = $1,081,536/mil (Back Up Info - Ord. FY2012 -01) 0 7.75 mils 8,500,000 = $1,096,774/mil (Back Up Info - Ord. FY2012 -01) 9.50 mils 9,997,981 = $1,052,419/mil (4/25/11 memo transmitting budget) 11.3 mils 11,894,589 = $1,052,618 /mil (4/25/11 memo transmitting budget) Assessments FY09 -FY 12 Item ! FY09I FY10 FY11 FY12 % Change %Change budget Mgr budget FY12-FY1 1 FY12 -FY09 Assessments $870,770,562 $988,897,125 1,041,482,133 1,053,672,000 1.17 21.00 Assessments FY09 -FY1 Item FY09 FY10 FY11 FY12 % Change %Change budget Mgr budget FY12 -FY11 FY12 -FY09 Assessments $870,770,562 $988,897,125 1,041,482,133 1,053,672,000 1.17 21.00 Property Taxes $11,345,035 $11,244,698 $12,126,000 (General Fund) ASSFSSIN(i EXPENDITURES FY 2009 FY 2010 FY 2011 FY 2011 FY 2012 Actual Actual Budget Actual Budget Personnel Services 5264,777 $ 215,695 $ 293,900 $ 293,640 Fringe Benefits 185,335 101,210 209,420 250,260 Support Goods & Services 49,212 73,884 83,288 81,088 Allocated to other funds (13,000) (13,000) (11,750) (11,750) 5486,324 $ 377,789 $ 574,858 $ 613,238 PERSONNEL Number of Employees Position: FY 2009 FY 2010 FY 2011 FY 2012 Assessor 1 1 1 1 Appraiser 1 1 1 1 Assessment Clerk II 1 1 0 1 Assessment Clerk l 0 0 1 0 Appraiser Technician 1 1 2 2 TOTAL 4 4 5 5 PERFORMANCE INDICATORS FY 2009 FY 2010 FY 2011 FY 2012 ASSESSED VALUE Actual Actual Estimated Projected Real Property (net after all exemptions) 5765,152,958 $875,787,940 5949,152,896 5955,533,000 Personal Property 105,617,604 113,091,185 92,329,237 98,139,000 Total Assessed Value 5870,770,562 5988,879,125 51,041,482,133 $1,053,672,000 CHANGE IN VALUE FROM PRIOR YEAR Real Property $765,152,958 5110,634,982 573,364,956 56,380,104 Personal Property 5105,617,604 57,473,581 - 520,761,948 55,809,763 Total Value Increase From Prior Year $870,770,562 $118,108,563 $52,603,008 $12,189,867 NUMBER OF PARCELS • Real Property Accounts 5,716 5,722 Personal Property Accounts 1,733 1,733 TAX ACCOUNTS PER EMPLOYEE 1,862 6,155 GF 25 Manager's Proposed Budget May 12, 2011 Page 25 Continuing Education and Travel Department Continuing Travel Total Mgr's Notes Education Cuts Assembly 25,000 25,000 5,000 Manager 10,000 10,000 20,000 200 Clerk 15,000 2,500 17,500 200 .� Finance /Accounting 14,500 2,000 16,500 259? ?Support services decreased by only $200 in revised budget. Finance /MIS — 14,000 1,500 15,500 200 Assessing 12,000 18,000 30,000 200 Engineering /Facilities 12,000 1,500 13,500 200 Community Development 10,500 4,500 15,000 200 General Administration 1,500 0 1,500 500? ?Support services increased by $2,439 in revised budget. TOTAL 89,500 65,000 154,500 6,959? See notes under Finance and General Administration. (1) (2) 5/27 Revision Change from Fund /Account previous budget (3) (4) (5) Amt Amt REVENUES A. GENERAL FUND Real Property 1.62 95,553 - 141,350 Personal Property 0.17 9,814 - 13,089 Non ad valorem taxes 0.68 40,440 +15,300 Payment in lieu of taxes 22.82 1,348,000 +68,000 Severance Taxes 24.95 1,474,000 - 477,027 Penalties & Interest on Tax 2.54 150,000 Licenses & Permits 1.53 90,250 Federal Shared Revenue 4.27 252,000 State Shared Revenue 40.22 2,376,015 +438,755 Fines 0.01 500 +500 Investment Earnings 1 .02 60,000 +50,000 Other 0.18 10,725 -500 Use of Fund Balance 0.00 0 Total General Fund Revenues 100.01 5,907,297 - 59,411 EXPENDITURES Legislative (Assemb /y) * 3. 12 184,220 Personnel Services 31,200 Fringe Benefits 6,820 Lobbyist 71,500 Support Services * 74,700 -5,000 Borough Management (Manager) * 8.56 505,426 Personnel Services 300,530 (1) (2) 5/27 Revision Change from Fund /Account previous budget (3) (4) (5) 90 Amt Amt Fringe Benefits 216,803 Support Services * 48,093 -200 Allocated 160, 000) Borough Clerk 8.76 517,404 Personnel Services 210,610 Fringe Benefits 154,930 Support Services 1 51 ,864 -200 Legal Services 2. 18 129,000 Cost of Litigation 120,000 Support Services 9,000 Finance /Accounting 14.24 841,400 Personnel Services 436,520 Fringe Benefits 332,530 Support Services 121,350 -200 Allocated to Projects (49,000) Finance /MIS 15.50 915,355 Personnel Services 296,090 Fringe Benefits 220,640 Contracted Services 10,000 Support Services 285,625 -200 Capital Outlay 115,000 Allocated (12,000) Assessing 10.38 613,038 Personnel Services 293,640 Fringe Benefits 250,260 (1) (2) 5/27 Revision Change from Fund /Account previous budget (3) (4) (5) Amt Amt Support Services * 80,888 -200 Allocated to other funds (11,750) Engineering /Facilities 4.36 257, 789 Personnel Services 146,020 Fringe Benefits 112,466 Professional Services Support Services * 63,303 -200 Allocated to Projects (64,000) Community Deve /opment 12.97 766,310 Personnel Services 355,500 Fringe Benefits 221,010 Professional Services 95,000 Support Services * 95,300 -200 Allocated to Projects (500) Building Inspectors 2.23 131,539 Contracted Services 120,000 Support Goods and Services • 11,539 Economic Development 1.79 105,600 Professional Services 10,000 Contributions * 95,000 +50,000 Support Goods & Services 600 General Administration 4.60 271,716 Personnel Services Audit Expense 110,000 Contracted Services * 10,000 - 10,000 • (1) (2) 5/27 Revision Change from Fund /Account previous budget (3) (4) (5) Amt Amt Support Services 151,716 +2,439 Debt Service 0 Parks and Recreation 0.59 35,000 Personnel Services 5,000 Contracted Services 10,000 Support Services 20,000 Capital Outlay Emergency Preparedness 0.63 37,000 Personnel Services 5,000 Support Services 32,000 Capital Outlay Education Support 0.00 0 Professional Services 0 Audit Expense Support Goods & Services Operating Transfers Health & Social Services 4.91 290,000 Contributions 290,000 Animal Control 1.44 85,000 Contracted Services 85,000 Education, Culture & Recreation 1.95 115,000 Contributions 115,000 College and Libraries 1.57 93,000 Contributions 93,000 • (1) (2) 5/27 Revision Change from Fund /Account previous budget (3) (4) (5) Amt Amt Transfers Out 0.23 13,500 Transfers 13,500 - 337,500 Total General Fund Expenditures 100.01 5,907,297 - 301,461 B. SPECIAL REVENUE FUNDS 1 Education Support Fund (201) * 10,108,140 + 1,608,140 2 Child Care Assistance (205) 127,135 3 Land Sales (210) 233,345 4 Buildings & Grounds Fund (220) 599,408 5 Coastal Management (230) 31,189 6 Local Emergency Planning Committee 1234) 22,132 7 Women's Bay Road Service Area (240) 220,000 8 Service Area No. 1 (242) 349,500 9 Service Area No. 2 (243) 100 10 Monashka Bay Road Services Area (244) 50,850 11 Bay View Road Service Area (246) 11,265 12 Fire Protection Area No. 1 1254) 520,210 13 Women's Bay Fire Department (252) 181,500 14 KIB Airport Fire Area (254) 13,870 15 Woodland Acres Street Light Area (260) 10,550 16 Trinity Acres Lighting Dist. (261) 5,505 17 Mission Lake Tide Gate (262) 3,700 18 Trinity Acres Paving Dist. (261) 16,250 19 Facilities Fund (276) 840,000 20 Tourism Development (277) 92,000 21 Fern Fuller Trust (290) 66,500 • (1) (2) 5/27 Revision Change from Fund /Account previous budget (3) (4) (5) Amt Amt 22 Special Projects (295) 0 Total Special Revenue Funds 13, 503,149 +1,608,140 C. DEBT SERVICE FUNDS 1 Debt Service 1300) 4,299,655 Total Debt Service Funds 4,299,655 D. CAPITAL PROJECTS FUNDS 1 Capital Project - Borough, Various (410) 0 2 Capital Project - School Bonds (420) 0 3 Capital Project - State Grants (430) 0 4 Capital Project - From 2010 on (450) 0 5 Kodiak High School Renovation & Addition 0 1460) 6 Repair and Replacement Projects * 2,175,810 +84,293 7 Capital Projects - Landfill 1490) 0 8 Capital Projects - Hospital 1495) 0 Total Capital Projects Funds * 2, 175,810 +84,293 E. ENTERPRISE FUNDS 1 Solid Waste Disposal Fund 1530) 2,329,807 2 Hospital Enterprise Fund 1540) 942,705 3 Kodiak Fisheries Research Center (555) 2,1 22,004 4 911 Services (560) 50,000 Total Enterprise Funds 5,444,516 TOTAL ALL FUNDS * 31,330,427 +1,390,972 Alaska Annual Rental Market Survey 2. Single - Family Residences and Apartments Average Rent Contract and Adjusted, Selected Boroughs and Census Areas 2010 Single-Family Residences Apartments Survey Area Contract ($) Adjusted ($) Contract ($) Adjusted ($) Anchorage, Municipality of 1,535 1,780 989 1,081 Fairbanks North Star Borough 1,126 1,486 958 1,058 Juneau Borough • 1,270 1,486 1,029 1,115 Kenai Peninsula Borough 816 1,026 736 846 Ketchlkan Gateway Borough 986 1,222 871 992 . Kodiak Island Borough - 1,160 1,542 1,165 • . 1,257 Matanuska -Susiw Borough ' 1,141 1,348 796 887 Sltka Borough 1,138 1,403 837 1,038 Valdez -Cordova CA 1,256 1,525 978 1,047 Wrangell Borough -Petersburg CA 609 916 650 802 • Kodiak Island Borough Assembly Special Meeting Guidelines June 9, 2011, 7:30 p.m., Borough Conference Room 1. ROLL CALL KIBC 2.16.070.... the Chair shall cause the record to reflect the absence of the member, the REASON for the absence, and whether the absence is excused by the Assembly. Recommended motion: Move to excuse any Assembly member who is absent. VOICE VOTE ON MOTION. 2. CITIZENS' COMMENTS (These are limited to three minutes per speaker.) A. Agenda Items not scheduled for public hearing and general comments. ASK SPEAKERS TO SIGN IN AND STATE THEIR NAME FOR THE RECORD. 3. CONSIDERATION OF MATTERS IN THE CALL FOR THE SPECIAL MEETING A. Ordinance No. FY2012 -01 Levying Taxes on All Taxable Real and Personal Property Within the Kodiak Island Borough for the Expenses and Liabilities of the Kodiak Island Borough for the Fiscal year Commencing on the First Day of July 2011 and Ending on the Thirtieth Day of June 2012 (Fiscal Year 2012 Budget). The motion that is before the Assembly is to adopt Ordinance No. FY2012 -01 which is currently set at 11.00 Mill Rate. Staff Report — Manager Gifford Assembly discussion and amendments may be offered at this time. Recommended motion: Move to amend Ordinance No. FY2012 -01 by substitution reflecting the 10.75 Mill Rate. OR Recommended motion: Move To amend Ordinance No. FY2012 -01 by substitution reflecting the 10.50 Mill Rate. ROLL CALL VOTE ON MOTION TO AMEND. ROLL CALL VOTE ON MOTION AS AMENDED. 4. ADJOURNMENT Recommended motion: Move to adjourn the meeting. ROLL CALL VOTE ON MOTION. Kodiak Island Borough Assembly Guidelines June 9, 2011 Page 1 / KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET [y I I Regular Special v Date: °C l Dq lr�t Convened: Recessed: Reconvened: Adjourned: 3' 17 19•`14 • BY: BY: BY: W itki ( D BY: T BY: 7 , etk SECOND: SECOND: SECOND: _ ,l • SECOND: SECOND: 0° L ii" okieick,(4 , I s 10 1 l %k Wilidt YES NO :." ` YES NO • YES -NO' . YES 'NO I ",,' ' '." ' -YES iNO Ms. Austerman ✓ Ms. Austerman ✓ Ms. Austerma4„ ✓ Ms. Austerman Ms. Austerman lc .- / Mr. Friend 11 Mr. Friend , , Mr. Friend V Mr. Friend Mr. Friend V , Ms. Fulp Ms. Fulp ✓✓ Ms. Fulp , / Ms. Fulp Ms. Fulp V ✓ Ms. Jeffrey V Ms. Jeffrey Ms. Jeffrey ✓ Ms. Jeffrey Ms. Jeffrey 1 / Mr. Kaplan Mr. Kaplan ✓ Mr. Kaplan , / Mr. Kaplan Mr. Kaplan v ✓ Ms. Lynch V/ Ms. Lynch V. Ms. Lynch V Ms. Lynch Ms. Lynch I Ms. Stutes Ms. Stutes ✓ Ms. Stutes t / Ms. Stutes Ms. Stutes 1 _ _ .!CHANGE OF VOTE? E? HANGE OF VOTE? CHANGE OF VOTE? CHANGE __ OF VOTE? CHANGE OF VOTE? CHANGE OF VOTE ?[ TOTAL: TOTAL: • TOTAL: r D TOTAL: TOTAL: The mayor may .t vote except in the case wh - re only six members of the assembly are present and there is a three /three tie vote of the assembly. Mayor Selby V I Mayor Selby Mayor Selby Mayor Selby Mayor Selby KODIAK ISLAND BOROUGH get-cot /WORK SESSION mEEI M � .T Work Session of:;_i UN ( o2o( ■ Please PRINT your name Please PRINT your,,name Nancuo Gh 'NJ reiljrzafriM � anCt, 1rl e 1 S \ ke S \ t a r ia.4 0 ) /�� Ne tt ct flar << Nct7 v filed A --iteirtA'n-