2012-02-09 Joint Work Session Kodiak Island Borough
Assembly /School Board Joint Work Session
Thursday, February 9, 2012, 6:30 p.m.
Kodiak Fisheries Research Center Conference Room
Joint work sessions are informal meetings of the Borough Assembly and School Board where
elected officials discuss issues that affect both Borough and School District. Although additional
items not listed on the joint work session agenda are sometimes discussed when introduced by
elected officials, staff, or members of the public, no formal action is taken at joint work sessions
and items that require formal action are placed on a regular Borough Assembly and /or School
Board meeting agenda. Public comments at work sessions are NOT considered part of the
official record. Public comments intended for the "official record" should be made at a regular
Borough Assembly or School Board meetings.
CITIZENS' COMMENTS (Limited to Three Minutes per Speaker)
ITEMS FOR DISCUSSION
1. KIB School District FY2013 Budget
2. Minor and Major Maintenance Projects
3. Renewal and Replacement Projects
4. Education State Budget Support
. 00 tft.oac
Kodiak Island Borough School District
722 Mill Bay Road
Kodiak, AK 99615
February 7, 2012
Members of the Assembly
Kodiak Island Borough, Alaska
On January 28` the District presented its preliminary operating budget for Fiscal Year 2013. At
this initial hearing, the District's budgeted deficit was $2.96 million. The amount of local funding
established within this version of the budget represented a 2% increase over the current year,
and was based on preliminary discussions that took place between the Superintendent of
Schools and the Borough Manager.
Since that time, the Kodiak Island Borough School District has received official correspondence
from the Borough indicating that the District's operating budget should include a local
appropriation not to exceed $9 million. Given this direction, the District is prepared to reduce its
budgeted appropriation, exclusive of funding for in -kind services, by $553,507. At present, this
reduction would create a funding shortfall for the FY2013 Operating Budget of $3,515,522.
REVENUE BUDGET
Operating fund revenue is based on a projected enrollment of 2,512. The majority of KIBSD's
operating revenue is generated from the State's foundation formula. Currently, the preliminary
budget uses the Governor's proposed funding level for K -12 public education funding.
This proposal, by the Governor, includes no new increases to the foundation formula. As such,
the only difference in foundation monies is derived from the full implementation of the area cost
differential. This amounts to a $476,950 increase in State Aid. This increase, however, is offset
by the loss of one -time supplemental aid under HB108. HB108 provided KIBSD with $425,298
in FY2012.
In the second session of Alaska's 27 Legislature, education funding has been a topic of
discussion. SB 171 was introduced in Senate Education and has since moved to Senate
Finance. This measure provides the following increases to the Base Student Allocation (BSA):
• FY13 - $125
• FY14 - $130
• FY15 - $135
Below is a chart illustrating the impact BSA increases could have on KIBSD's Operating Budget
in FY13. To be exact, a $100 increase would be an additional $513,286 and SB 171, in its
current form, would bring KIBSD $641,607 of additional revenue.
Page 1 of 4
$24,600,000
$24,400,000
$24,200,000 , &.
"C.t
$24,000,000 tt ot k
$23,800,000
$23,600,000
$23,400,000
Governor's Budget $100 Increase to $125 Increase to
BSA BSA (SB171)
While on- behalf relief from the State is expected to increase in FY13, resulting in additional
revenue of approximately $1.77M, the expense side of the budget will see an equivalent
adjustment making the net impact to the budget zero. The following chart chronicles on- behalf
history for the School District.
12,000,000
10,000,000 -
8,000,000 . - Total On Behalf
6,000,000
To District
... Retirement Cost
4,000,000
2,000,000 i.Iiiitiii
4 4 4 4 4 4 4 4 4 4 4
As stated earlier, KIBSD recognizes the need to incorporate a local appropriation of $9 million.
The total local contribution would then consist of $9,000,000 in annual appropriation and
$901,850 of in -kind services. In total, this amounts to a decrease of $348,500 in local support
from KIB and $1,433,702 below the maximum allowable.
Page 2 of 4
$12,000,000
$10,000,000 - s
r
$8,000,000 - -� { - - - - e Local Support
r J I
$6,000,000 - - - - u Max Allowable
- - -
$4,000,000 - - - - -
{
$2,000,000 - - - -
i
,
0 0" 0 `t' 0'5 0b 0 0 Q 0 1 0 0 O 0 N N <1' N 0 •
, 1 9 15) 99 1 , 1 9 1 0 9 , ,9 9O 9 5) 9O , 9,
The local contribution maximum "cap" comes from a calculation defined by State statute (AS
14.17.510). The "cap" is based on the full taxable value of Kodiak Island Borough as well as
basic need determined in the Foundation Formula - both factors have seen increases over the
prior year. In October, the Kodiak Island Borough School District received the 2011 Full Value
Determination from the Department of Commerce Community and Economic Development
asserting $1,378,257,100 in real and personal property.
The preliminary budget does not include use of fund balance. For FY2012, KIBSD designated
$890,000 of reserves to support a balanced budget.
In the current year (FY12), KIBSD also benefited from the ARRA Education Jobs Fund Bill that
provided $346,488 to support general fund positions. The District will not have this federal
assistance in FY13.
EXPENSE BUDGET
Total general fund expenses are set to increase by $3,853,196. (2,082,788 w /out on- behalf
increase) The following significant elements presented within the FY 2013 budget have
contributed to this increase:
• Regular movement on the salary schedule from all groups grew the budget by $316,979.
• Health insurance rates are projected to increase by 7.2 %. This adjustment contributed to
an overall increase of $366,928 to District health care costs. Personnel related
adjustments added an additional $240,380 to increased health care costs. Overall,
health insurance is up $607,308 in FY13.
• Energy costs are expected to climb over the next year. Energy, along with other utility
services, contributed to an overall increase in utilities of $82,304.
• Transfers to other funds increased by 308,868. This is due to increased costs in the area
of pupil transportation.
Page 3 of 4
• Other increases can be attributed to increased classified time in Maintenance and
Special Services; a recalibration of the Correspondence Budget to fully fund student
allotments; increased workers compensation premiums; and a projected 5% increase to
both property and general liability insurance for the District.
Given the Governor's budget and the local funding level established by the Assembly, KIBSD
will be considering a combination of programmatic cuts and class size increases.
The following schedule summarizes the District's Preliminary Operating Budget, taking into
account the KIB funding level established on February 2, 2012. On- behalf relief has been
removed for presentation purposes only.
Revenues:
Local Revenue $ 9,901,850
State Revenue 24,714,355
Federal Revenue 2,077,000
Other 1,582,966
Total Revenue: $ 38,276,171
.Expenses:
Salaries $ 21,848,012
Benenfits 10,864,984
Utilities 4,285,197
Discretionary 4,793,500
Total Expenditures $ 41,791,693
Difference $ (3,515,522)
OTHER
The FY13 Preliminary Budget meets the State of Alaska mandate of 70% of total operating fund
expenditures being dedicated to instructional areas. The budget stands at 73.91% instructional
and 26.09% instructional support.
BUDGET HEARINGS / PRESENTATIONS
Prior submitting the budget to KIB, the Kodiak Island Borough School District has seven public
hearings scheduled in accordance with the budget development calendar on the District's
website. Public comments are encouraged.
Respectfully Submitted,
Stewart McDonald Luke Fulp
Superintendent Chief Financial Officer
Page 4 of 4
KODIAK ISLAND BOROUGH
AND
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
JOINT AD HOC COMMITTEE REPORT
ON
IN -KIND SERVICES
October 18, 2004
Introduction:
During the summer of 2003, the Kodiak Island Borough (KIB) and Kodiak Island Borough
School District (KIBSD) commissioned an ad hoc committee of four members to jointly
review and formulate draft policy concerning the in -kind contributions that are part of the
annual local component of the funding of public education. The committee was made up
of Kodiak Island Borough Assembly members Robin Heinrichs and Pat Branson, and Kodiak
Board of Education members Norm Wooten and Jeff Stephan. Support staff from the
Kodiak Island Borough (KIB) and the Kodiak Island Borough School District (KIBSD) assisted
with research and materials. The goal was to establish common rules to govern the
application of and accounting for the value associated with these in -kind services.
Background:
The need for this process arose from past confusion and disagreements over the proper
method to determine and account for in -kind services. This was in large part a result of a
lack of direction at the State level about how to implement the statutory requirement that
the value of in -kind services be a part of a school district's annual report. The controlling
statute is AS 14.17.990 (6), which states that local contribution "means appropriations
and the value of in -kind services made to a district by the local city or borough." These
terms are further defined as "appropriation," which is a combination of money appropriated
to a district's school operating fund by the city or borough, and "value of in -kind services"
as the value of in -kind services performed for a district by the city or borough as reported
in the district's school operating fund.
The definitions offer little guidance for the community, since, in many cases, a city or
borough may perform services on the school district's behalf that the school district may
not wish to include in their annual report. The cost to the community is still there, but the
school district may not agree that the value should be counted as part of the local
contribution to public education. When communities such as ours reach the funding cap,
the proper analysis of and accounting for local funding contributions becomes critical. An
understatement of in -kind services may result in the State withholding formula funding
from the district. In the case of overstating the amount, the State may take away formula
funding on a dollar- for - dollar basis. The stakes are high for both the Borough and the
School District to accurately report the in -kind contributions as part of the local
contribution to public.
Page I of 5
In light of the history associated with the accounting for in -kind services, the Assembly
and School Board felt the need to direct the in -kind committee to review the various
categories of in -kind services and make recommendations to rationalize this accounting.
The committee met numerous times and methodically reviewed and analyzed each of the
in -kind categories. The conclusions of the committee are listed as follows:
Findings:
The committee began by reviewing historic examples of in -kind contributions. The goal
was to review the known history and to resolve any issues associated with past practices.
The following is an outline of the review:
• Insurance Premiums:
Accounting for the actual cost of the insurance premiums is fairly straightforward. It is the
amount of property and liability insurance the Borough pays for KIBSD buildings, vessel,
vehicles and general liability. Since this is directly attributable to the School District's
operation, it was agreed that all of these expenses should be accounted as an in -kind
contribution.
• Mental Health Services:
These are provided by the Borough by contract to insure the access of high quality
licensed mental health services for the students. Historic areas of concern involved the
quality and cost of these services. The committee agreed that there should be
accountability provisions within the contract, but that the cost of the contract would be
accounted as an in -kind contribution to public education.
• Allocation of MIS Expenses:
These allocated costs to the KIBSD are for the provision of hardware, software,
operational costs and technical support based on the proportion of the total cost for the
Borough's MIS department. KIBSD is currently charged around 20% of the total budget.
KIB covers the cost of a mainframe, custom KIBSD software and the proportional technical
and operational service. Based on past experience, it was agreed that the allocated cost
• for KIBSD would be the actual costs of direct services, plus a proportional share of the
common charges as a percentage of system time (please see "Attachment A" for current
allocation), plus the loaded hourly rate for direct staff support.
• Audit Expenses:
This item is the actual cost of the KIBSD audit required by state statute. The borough
provides this as part of a master contract with an auditing firm as part of the duties of
running the central treasury. The annual audit is important to insure clear and direct
oversight over both KIB and KIBSD operations. The committee agreed that the KIBSD
portion of this audit is to be fully applied as an in -kind contribution.
Page 2 of 5
• Allocated Costs of Grounds Maintenance:
Historically, this category has been limited to expenses associated with snow removal and
ice control within KIBSD parking lots. To insure cost efficiencies and safety, the Borough
has administered this service under a master contract with a local snow removal
contractor. The expenses associated with snow removal and ice control at KIBSD facilities
are accounted for separately under the master contract. The committee agreed that the
allocated contract expenses for the KIBSD had been appropriate in the past should be
treated as an in -kind contribution.
• Minor Maintenance:
Minor maintenance has not been adequately defined by the State or by the local
government. The committee discussed establishment of a threshold dollar value to help
define this body of work. The committee agreed that minor maintenance would be that
body of maintenance and /or repair work costing less than $10,000 per occurrence per
site. Painting of a classroom in a school would likely be minor maintenance. Painting of the
entire interior of a school, or of several schools, would likely exceed the value limitation
and be considered as a major repair. It is clear that minor maintenance could quickly
become major repair if not addressed in a timely fashion. This would not be in the best
interest of either the KIBSD or the KIB. The committee agreed that an annual maintenance
program be developed through collaboration between the KIB Engineering and Facilities
Department and the KIBSD Maintenance Department. The joint list resulting from this
effort would be prioritized and submitted to both KR and KIBSD by the end of October to
become part of the annual budget process. Minor repairs that are taken from the mutually
agreed list of projects for the fiscal year and are funded by the Borough would become
part of the in -kind contribution. Major repairs would not be part of the in -kind calculation.
• Crossing Guards:
The committee agreed to not count this cost within the in -kind contribution and to not
view this decision as establishment of any precedent relevant to future disputed services.
• Disputed Services
The committee discussed where the School District and the Borough might disagree that a
provided service should be included within the in -kind contribution as a component of the
local funding of public education. The committee determined that a standing committee
comprised of members of both bodies should be established to review these issues until a
resolution is reached.
In addition to a review of the historic examples of in -kind contributions, the committee
attempted to address other situations that might impact the in -kind contribution
calculation. Of particular interest was the subject of joint use of school facilities. The
following is a recap of one example of a joint use of a school facility:
• Allocation of School- related Swimming Pool Expenses.
The high school swimming pool is used as part of the instructional program. Other
members of the community not associated with a school program also use it. The School
District maintains that the non - curricular use of the pool should not be funded on the back
Page 3 of 5
of the KIBSD budget. Identification of the operational costs associated with each use is
difficult since the utility systems for the pool are not separate from the rest of the high
school facility. The committee agreed that swimming pool operational expenses associated
with school programs and instruction will be funded within the KIBSD budget. Expenses
associated with swimming pool operations not related to the instructional program should
not be borne by the KIBSD operational budget and should not be part of an in -kind
calculation. The committee agreed that the KIB and KIBSD staff should work to determine
an equitable allocation of the pool expenses that are not related to instruction use of the
pool. Funding for these expenses should be provided outside the KIBSD budget.
The KIBSD committee members were asked if the School District believed that other joint
use situations should be examined. KIBSD has the ability to charge for other facility usage
through the Community Schools program. Therefore, the swimming pool was the only
significant example of a joint use that placed a burden upon the School District budget.
Summary and Recommendations:
It is clear that this process has been good for both the Borough and the School District.
Even though informal, it allowed for relatively quick and constructive dialogue, with all
participants working towards a common goal of reducing confusion and achieving a higher
level of predictability for KIBSD funding and the budgets for each entity. The discussion
was straightforward, centering on services that are bid or direct cost items like audit or
insurance. Allocated costs were more complicated to analyze. The principle issue with
allocated costs is the overall fairness of the allocation. Issues like minor maintenance will
require continued dialogue and discussion. Nevertheless, a program was set forth to bring
some structure to the process of identifying maintenance project timeframes and
documentation for inclusion within the annual budgets.
• In addition to the review and establishment of policy relating to historic and foreseen
practices of in -kind contribution accounting, the committee agreed upon several
recommendations to the parent governing bodies.
• Establish the practice of "calibration" of the annual Borough in -kind contribution.
Simply put, this would require an annual audit of the actual in -kind expenditures. The
calibration would also require that a percentage of the local contribution to public
education be retained to be used in a final reconciliation of the actual in -kind
contribution. The actual costs of in -kind services would be compared with the
budgeted amounts for the year. If the audit revealed that the Borough had not
expended the budgeted amount, the Borough would remit the difference to the School
District in cash. If the Borough expended more than the budgeted amount, the Borough
would reduce the retained funds by the amount of the over - expenditure. The actual
amount of the retained funds would be negotiated between the Borough Manager and
the School District Superintendent. In this way, the School District would receive the
exact amount of local contribution represented by the Borough budget. This process
should eliminate the danger of the State auditing the actual in- kind expenditures and
reducing the formula payment as the result of an overstatement or understatement of
Page 4 of 5
local contribution. The reconciliation of the actual in -kind contribution shall be
completed by the 30 of July following the close of the fiscal year.
• Establish this committee as a standing committee of the two parent organizations. The
purpose of the standing committee would be to review future disputes related to in-
kind contributions and to act as a forum to resolve other disputes between the parent
elected bodies. The committee was of the opinion that the small size of the standing
committee would be more conducive to conflict resolution and productive joint tasks.
Conclusion:
The committee has done its best to address many of the chronic disputes relating to the
accounting for in- kind services that have existed between the Kodiak Island Borough and
the KIB School district for many years. The committee not only reached consensus on
these issues, but also established a mechanism to deal with future disagreements. The
committee was always mindful of the impact these deliberations might have upon the
welfare of the Borough's public education program. This is especially important in light of
the fact that the Borough has reached the State "cap" on local funding of education.
This report is respectfully submitted to the Kodiak Island Borough Assembly and the Kodiak
Island Borough School Board for consideration and adoption. We urge the governing
bodies to include the provisions of this report within a Letter of Understanding to be
adopted by both the KIB and the KIBSD. This Letter of Understanding will establish a
procedure for governing the accounting and application of in -kind services.
Respectfully submitted,
Norm Wooten Rob' Heinrichs
KIBSD KIB
�` �
J: f l p f n .t Branson
r. KIB
Page 5 of 5
School District Support Costs
Hard Soft Total Comments
Maintain e- server 400 so that it is available for their operations 41,335 41,335 1/4 Nault & Blakeslee's Salary
Maintain data integrity, system backups, and security for applications 20,667 20,667 Nault & Blakeslee - 1 hour /day
Install program updates for KIBSD CIMS software 966 966 Nault - 4 times /year @ 5 hrs ea + 6 hrs for YE updates
Provide technical support for e- server 400 connectivity & problems 9,656 9,656 Nault - 5 hours /week
Provide technical support to the KIBSD technology services department 16,474 16,474 1/4 VanDyke Salary
Maintain phone system and voice mail 3,863 3,863 Nault - 2 hours /week
Employee turn -over changes (voice mail, phone system, c- server 400...) 6,759 6,759 80 hours beginning of School + 2 hour /week
Annual maintenance costs phone & voice mail 14,194 14,194 3/4 Borough Agreement + Northstar & Main Elem
Annual maintenance costs CIMS software 10,056 10,056 CIMS software maintenance
Annual maintenance costs e-server 400 6,536 6,536 1/2 Annual e-server 400 maintenance
Annual maintenance costs for BCC tape drive 748 748 1/2 Annual maintenance costs
Purchase & stock printer supplies for IBM 4234 -12 2,760 2,760 2 ribbons /month
Purchased new e- server 400 26,090 26,090 1/2 Purchase cost - Not including maintenance - Spread over 3 years
Total 160,103
KODIAK ISLAND BOROUGH
*P * n , ' \ DEPARTMENT of ENGINEERING and FACILITIES
,.ma • WOODY KONING, DIRECTOR
'►s wkoning @kodiakak.us
DATE: February 7, 2012
TO: Rick Gifford, Borough Manager
FROM: Woody Koning, EF Director
RE: Renewal and Replacement Schedule
The table below represents Renewal and Replacement Projects identified by KIB
Engineering/Facilities staff and KIBSD Maintenance staff in 2009 as presented to the assembly.
The background highlighted colors indicate different years originally planned for completion.
Each year KIBSD and KIBSD staff review the list and adjust it according to current needs and
priority changes. The estimated project costs in the table are calculated with a 4% escalation
amount times the number of years out for scheduled project completion. The original list was
intended for eight years of work, with the first four years being the most accurate and the highest
priority.
Property R &R Project Status
ADD Auditorium Roof 936,490 Completed
KHS High School Parking Lot Paving 486,486 Completed
KHS High School Fire Alarms 243,933 Phase 1 Complete
KHS High School Boiler Gun Units 124,800 On Hold for new HS
CHIN Demo Old Chiniak School 104,000 Completed
AHK Ahkiok Sewer Line 72,800 Completed
EAST East Close(in place) & Replace UST 66,194 In Progress
Boro. Build. Duct Cleaning 108,865 Completed
Boro. Build. Replace Air louvers 20,835 Completed
Middle School Close(in place) & Replace
KMS UST 66,194 Not Funded
BORO Boro. Build.Power Distribution Panels 55,561 RFP in Progress
MAIN Main Roof 50,003 Completed
BORO Boro. Build. Sidewalk and Handrail Repairs 43,407 Completed
Funded by Energy Grant in
BORO Boro. Build. Lighting 20,835 progress
KAR 1 Karluk Fire Panel 13,500 Completed
BORO 2 Boro Build. Boiler Combustion Air Fan 21,637 On Hold for New Ducting Work Next Yea
KAR 3 Karluk Remove UST 91,515
KAR 4 Karluk HVAC Controls 59,400 Completed
CHIN 5 Chiniak Remove UST 74,688 In Progress
BORO 6 Boro. Build. New Roof 1,190,020 Completed
EAST 7 East Generator & Building 780,196 In Progress
AHK 9 Ahkiok Teacherage Siding 58,018 Completed
EAST East Flooring 472,780
LB 11 Larsen Bay Old HVAC Equip 399,848
BORO Boro. Build. Return Air duct for 2nd floor 270,459
PETE 10 Peterson Flooring 265,724
BORO Boro. Build. Exterior Paint 162,275
LB 12 Larsen Bay Old HVAC Controls 146,639
NS North Star Exterior Paint 107,224
PL Port Lions Remove UST 82,220
MAIN Main Remove UST 69,401
BORO Boro. Build. New Receptacles 63,107
KMS 13 KMS Elevator Controls 51,840 RFP in Progress
KMS Middle School HVAC Controls 1,212,807
EAST East Old Case work 223,122
AUD Auditorium Exterior Doors 71,092
EAST East Old Kitchen Piping 47,656
EAST East Old Exterior Doors 44,432
AHK Akhiok Play Grounds 43,200
LB Larsen Bay Old Windows 23,710
PETE Peterson HVAC Controls 456,744
BORO Boro. Build. DDC Control system 396,673 Phase 1 Complete
OH Old Harbor HVAC Controls 333,568
KMS Middle School Gym Floor Replacement 328,847
BORO Boro. Build. New Flooring 288,490
BORO Boro. Build Replace Boilers 270,459
BORO Boro. Build. Asbestos Boiler Room 144,245
LB Larsen Bay Exterior Paint 143,511
PL Port Lions Exterior Paint 117,087
AUD Auditorium Flooring foyer and hall 96,037
KAR Karluk Exterior Paint 60,305
AUD Auditorium Flooring 123,558
KMS KMS Ramp Roof 27,000
PETE Peterson Boilers 300,510
BORO Boro. Build. Move Gen Set 280,476
BORO Boro. Build. Asbestos under Carpet 280,476
EAST East New Boilers & Building 257,227
MAIN Main Gym floor Replacement 210,711
MAIN Main Exterior Paint 198,811
PETE Peterson Exterior Paint 0
OUZ Ouzinkie HVAC Controls 180,684 Completed
KAR Karluk Flooring 70,592
KAR Karluk Interior Paint 61,257
LB Larsen Bay Old Elect Lighting 134,931
EAST East Old Plumb Fixtures 129,107
OUZ Ouzinkie Old Elect Lighting 117,280
OH Old Harbor Play Grounds 72,000
OUZ Ouzinkie Play Grounds 72,000
PL Port Lions Play Grounds 72,000
BORO Boro. Build. Relocate Fuel Oil Piping 48,082
KHS High School 1972 Add. Exterior Doors 45,763
OH Old Harbor Remove UST 39,720
BORO Boro. Build. Boiler Room Upgrades 26,044
j OH Old Harbor Flooring 180,761
PETE Peterson Parking Lot Paving 769,482
OUZ Ouzinkie Old HVAC Equip 509,101
KHS High School Upgrade Generator 466,172
PL Port Lions Flooring 169,419
CHIN Chiniak Flooring 65,908
LB Larsen Bay Old Interior Doors 97,841
OUZ Ouzinkie Old Flooring 74,184
0
OUZ Ouzinkie New Flooring 45,922
CHIN Chiniak Teacherage Flooring 13,149
PETE Peterson Boiler HVAC Controls 11,125
PETE Peterson Boiler Plumb Piping 9,559
KAR Karluk Gen Exterior Doors 5,646
BORO Boro. Build. Seal all Ducts 5,175
j CHIN Chiniak Teacherage Exterior Doors 1,644
KHS High School Replace Wooden Gym Floor 530,059
OH Old Harbor Generator and Building 1,006,943
I LB Larsen Bay Flooring 378,864
KMS Middle School Exterior Paint 320,085
KHS High School 1972 Add. Exterior Paint 267,126
KAR Karluk Elect Lighting 147,255
AHK Ahkiok Exterior Paint 71,473
0
CHIN Chiniak Exterior Paint 65,634
KAR Karluk Play Grounds 51,200
LB Larsen Bay Old Play Grounds 51,200
KAR i
Generata Mover 33,280
KAR Karluk Exterior Doors 28,673
OH Old Harbor HVAC M/U Air Dist 19,961
PL Port Lions HVAC M/U Air 19,961
AHK Ahkiok Teacherage Insulation 16,736 Completed
n X 12 eachera: a Exterior _1 MA 11,254
CHIN Chiniak Teacherage Exterior Paint 9,700
CHIN Chiniak Gen Exterior Paint 5,690
AHK Ahkiok Gen Exterior Paint 5,633
KAR Karluk Gen Exterior Paint 5,633
'1A K §I , :. ,rWaoa each ageExt- Doors: 1178 Completed
PL Port Lions Generator and Building 920,120
EAST East Interior Paint 274,856
MAIN Main Interior Paint 264,702
KHS High School 1972 Plumbing upgrade 558,726
PL Port Lions HVAC Cont 534,470
KHS High School Voc Ed Elect Lighting 317,340
MAINT Maintenance Elect Lighting 258,989
MAINT Maintenance HVAC Controls 156,703
PL Port Lions Interior Paint 154,466
LB Larsen Bay Interior Paint 126,660
OUZ Ouzinkie Exterior Paint 124,321
OUZ Ouzinkie Interior Paint 122,543
OH Old Harbor Exterior Paint 122,256
OH Old Harbor Interior Paint 107,310
AHK Ahkiok Interior Paint 67,382
CHIN Chiniak Interior Paint 60,882
BORO Boro. Build. Asbestos Remodel Areas 57,297
BORO Boro. Build. Remodel for Efficiency 55,094
CHIN Chiniak Play Ground 39,600
KHS High School 1972 Add. Interior Doors 36,977
LB Larsen Bay Old Remove UST 34,954
CHIN Chiniak Ext Doors 29,569
AHK Ahkiok Teacherage Interior Paint 8,735 Completed
AHK Ahkiok Teachrage Interior Doors 3,643 Completed
AHK Ahkiok Teacherage Elect Lighting 1,980 Completed
tP
' r
Fiscal Year 2013 Budget Information
Kodiak Island Borough School District
February 8, 2012
Preliminary Budget Preliminary Budget
KIB Appropriation @ $9 Million KIB Appropriation @ $9 Million
With On- Behalf Without On- Behalf
.21 - ,-- -
IRevenues A 1 Revenues
4 � `3 .�' ,- ' $
focal Revenue - ti $ 9,901,850 Loca( Revenue= , P--29,901;850
4
E, State Revenue 24,714,355 I State Revenue 32,071,043
, Federal Revenue,„ if .. F , 2, 077, 000 Federal Revenue 2077,000 i
Other 1,582,966 Other : ' : x r s r < .
?Total Revenue z :.6 1"s. $7>38,276,171 Total 'Re '( °" 45,632,859`
Expenses: Expenses: p _ p s:
Salaries $ 21,848,012 Salaries $ 21,848,012
Benenfits, 10,864,984 Benenfits 18,221,672
Utilities 4,285,197 Utilities 4,285,197
Discretionary 4,793,500 Discretionary 4,793,500
Total Expenditures $ 41,791,693 Total Expenditures $ 49,148,381
Difference $ (3,515,522) Difference $ (3,515,522)
What assumptions has the District considered in developing its preliminary
budget?
• The Base Student Allocation (BSA) will remain at $5,680
• KIBSD enrollment will decrease by 7 students to 2,512
• Kodiak Island Borough estimated the annual appropriation at $9 million
• Pupil Transportation funding will not increase next year
What is known?
• The Governor's budget included no new increases for K -12 education
• Salary costs will increase based on regular movement within the salary schedule
What is unknown?
• Outcome of collective bargaining
• Level of funding the State Legislature and the Borough Assembly will approve
What is mandated?
• Core Content Instruction (per state standards)
o Language Arts, Math, Social Studies, Science, Arts, Physical
Education /Health, World Languages, Library/Information Literacy,
Technology, Employability, Career Technical Education
o Included: Library Services, Tech Services, All CTE Programs
• Special Education Services
• English Language Acquisition Program
• Curriculum Review (per required cycle)
o Language Arts and Arts in 2012 -13
• Required Plans and Actions
o Technology Plan, Limited English Proficiency Plan, District Improvement
Plan, School Improvement Plan, Special Education Plan, Title I Plan and
Comparability Study, Professional Development Plan, District and School
level Strategic Plans, Gifted/Talented Plan of Service
• Professional Development for Mandated Training
• Response to Intervention /Universal Screening
`Identified items may not be legally mandated, but do represent strategic steps to meet
legal or required mandates
0 0 tit 001:41 111
Fiscal Year 2013 Budget Information
Kodiak Island Borough School District
February 8, 2012
Preliminary Budget Preliminary Budget
KIB Appropriation @ $9 Million KIB Appropriation @ $9 Million
Without On- Behalf With On- Behalf
'Revenues: Revenues:
Local Revenue $ 9,901,850 Local Revenue $ 9,901,850
State Revenue 24,714,355 State Revenue 32,071,043
Federal Revenue 2,077,000 Federal Revenue 2,077,000
Other 1,582,966 Other 1,582,966
Total Revenue: $ 38,276,171 Total Revenue: $ 45,632,859
Expenses: Expenses:
Salaries $ 21,848,012 Salaries $ 21,848,012
Benenfits 10,864,984 Benenfits 18,221,672
Utilities 4,285,197 Utilities 4,285,197
Discretionary 4,793,500 Discretionary 4,793,500
Total Expenditures $ 41,791,693 Total Expenditures $ 49,148,381
Difference $ (3,515,522) Difference $ (3,515,522)
What assumptions has the District considered in developing its preliminary
budget?
• The Base Student Allocation (BSA) will remain at $5,680
• KIBSD enrollment will decrease by 7 students to 2,512
• Kodiak Island Borough estimated the annual appropriation at $9 million
• Pupil Transportation funding will not increase next year
What is known?
• The Governor's budget included no new increases for K -12 education
• Salary costs will increase based on regular movement within the salary schedule
What is unknown?
• Outcome of collective bargaining
• Level of funding the State Legislature and the Borough Assembly will approve
What is mandated?
• Core Content Instruction (per state standards)
o Language Arts, Math, Social Studies, Science, Arts, Physical
Education /Health, World Languages, Library/Information Literacy,
Technology, Employability, Career Technical Education
o Included: Library Services, Tech Services, All CTE Programs
• Special Education Services
• English Language Acquisition Program
• Curriculum Review (per required cycle)
o Language Arts and Arts in 2012 -13
• Required Plans and Actions
o Technology Plan, Limited English Proficiency Plan, District Improvement
Plan, School Improvement Plan, Special Education Plan, Title I Plan and
Comparability Study, Professional Development Plan, District and School
level Strategic Plans, Gifted/Talented Plan of Service
• Professional Development for Mandated Training
• Response to Intervention /Universal Screening
*Identified items may not be legally mandated, but do represent strategic steps to meet
legal or required mandates
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