The URL can be used to link to this page

2012-05-31 Work Session Kodiak Island Borough Assembly Work Session Thursday, May 31, 2012, 7:30 p.m., Borough Conference Room Work Sessions are informal meetings of the Assembly where Assembly members review the upcoming regular meeting agenda packet and seek or receive information from staff. Although additional items not listed on the work session agenda are discussed when introduced by the Mayor, Assembly, or staff, no formal action is taken at work sessions and items that require formal Assembly action are placed on regular Assembly meeting agenda. Citizen's comments at work sessions are NOT considered part of the official record. Citizen's comments intended for the "official record" should be made at a regular Assembly meeting. CITIZENS' COMMENTS (Limited to Three Minutes per Speaker) ITEMS FOR DISCUSSION 1. Continuation of KIB FY2013 Budget Discussion PACKET REVIEW PUBLIC HEARING Ordinance No. FY2013 -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 2012 and Ending on the Thirtieth Day of June 2013 (Fiscal Year 2013 Budget). UNFINISHED BUSINESS — None. NEW BUSINESS CONTRACTS Contract No. FY2012 -22 Memorandum of Agreement for the Kodiak Near Island Administration and Research Facility (ADF &G). Contract No. FY2012 -23 Recycling Contract with Threshold Services, Inc. RESOLUTIONS — None. ORDINANCES FOR INTRODUCTION — None. OTHER ITEMS Hiring for the Position of Environmental Specialist at Salary Range 23, Step G. MANAGER'S COMMENTS CLERK'S COMMENTS MAYOR'S COMMENTS ASSEMBLY MEMBERS COMMENTS j Kodiak Island Borou A , MEMORANDUM TO: Honorable Mayor and Assembly Members of the Kodiak Island Borough THROUGH: Rick Gifford, Borough Manager FROM: Karleton Short, Finance Director / l SUBJECT: FY2013 budget DATE: May 31, 2012 These items have come to our attention since the last memo. We received our bill today from the AML /JIA for our FY2013 insurance. The actual bill for KIBSD liability and property insurance is $48,000 less than we budgeted. Because this in -kind expenditure will be less than budgeted our local appropriation will be $48,000 more. The Borough needs to expand its landfill. At the current rate our landfill will be full by the end of 2014. This is only a year and a half away. The Borough has been working on expanding the capacity of our landfill. The Borough has issued a revenue bond, been approved for a $6,033,000 amendment to our clean water loan, and an ADEC matching Grant and a Department of Commerce Grant. We would like to start on Phase 2 of our landfill expansion project as soon as possible. To this end we would like to make the following budget amendments to the FY2013 budget. Budget Adjustments Revised Budget Fund 490 Landfill Capital Projects - Revenues Revenue Bond Issue 3,669,977 3,669,977 ADEC Loan Amendment 8,645,000 8,645,000 ADEC Municipal Matching Grant 3,085,000 3,085,000 Dept of Commerce Grant 3,000,000 3,000,000 Total 18,399,977 18,399,977 Expenditures Phase 1 5,000,000 5,000,000 Phase 2 13,399,977 13,399,977 Total 18,399,977 18,399,977 We would also like to make this part of the budget ordinance effective June 8, 2012. This would allow us to have the contractor start work during this construction season. Net Net Fiscal Bonded Total Debt per Per Capita Year Debt Assessed Assessed Value Population Bonded Value KIB Debt 2004 14,351,085 770,636,765 1.86% 13,573 1,057 2005 33,313,233 783,909,250 4.25% 13,693 2,433 2006 31,236,511 798,915,949 3.91% 13,457 2,321 2007 29,120,380 805,681,814 3.61% 13,664 2,131 2008 34,869,862 835,525,537 4.17% 13,954 2,499 2009 32,239,602 870,770,562 3.70% 13,860 2,326 2010 29,542,745 896,893,679 3.29% 13,592 2,174 2011 34,814,674 988,879,125 3.52% 13,870 2,510 2012 32,045,000 1,039,223,833 3.08% 13,873 2,310 2013 54,165,000 1,039,223,833 5.21% 13,871 3,905 Per capita Bonded debt 4,000 i 3,500 1' - - - 3,000 i" I 2,500 -.. -- - -- - - - - -- - -� - - ---- -- I 2,000 1 (— — 1,500 1 1,000 - 11 + 500 0_ .— 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Net Debt per assessed Value 6.00% - 5.00% 4.00% -' 3.00% — — — -- —� —�— — I 2.00% F' 1.00% - -. — -_ — — - _�� __ _�'� - 0.00/ �_ -- - �_---- _,___- _ - _�_.-- �_ - -�__ - -_ -7 1 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 These charts do not take into account the bond refunding that was finished on May 24, 2012 b Kodiak Island Borough ri MEMORANDUM TO: Honorable Mayor and Assembly Members of the Kodiak Island Borough THROUGH: Rick Gifford, Borough Manager FROM: Karleton Short, Finance Director la., SUBJECT: FY2013 budget DATE: May 21, 2012 This is an update of the budget adjustments we would like to make based upon better estimates of different revenues and expenditures and to point out other items relative to the FY2013 budget. As we get closer to year end we are able to increase our revenue estimates by $584,571. 1. Our current budget for severance taxes is $1,397,500. At the end of the 3 quarter of FY2012 we have collected $1,462,281. We collected $427,786 in the 4 quarter of FY2011. If we collect just $400,000 in the 4 quarter we will collect $1,862,281 in fish severance taxes in FY2012. Based on this data we feel comfortable increasing our budget for fish severance taxes to $1,700,000. 2. Our FY2013 State of Alaska raw fish tax is based on the calendar year 2011 fish catch. In calendar year 2010 the Borough collected $1,026,384 in fish severance taxes. In calendar year 2011 the Borough collected $1,405,357 in fish severance taxes. Based on this we feel comfortable increasing State of Alaska fish tax $268,412 to $1,525,000. 3. At this time we have interest earnings budgeted at $186,341. At the end of April 2012 we have earned $323,254 in interest earnings. Based on this we feel that we can increase the interest earnings budget by $38,659 to $225,000. Because of mark to market calculations, the economy in Greece and China, and a host of other variables this is the hardest revenue to estimate. If this does not materialize as expected we can use fund balance to make up the difference. The other revenue sources are budgeted very conservitly so there is also a good possibility that any shortfalls in this revenue source can be covered by excess revenues from other sources. 4. At this time we have budgeted $175,000 from the federal government for the Wildlife Refuge. Based on the trend for the last several years we feel that this may be too much. We would like to decrease this amount by $25,000 to $150,000. If we make these changes our revenue budget will increase by $584,571. Barbara Bolson from the Kodiak Community College came with a proposal for the Borough to increase its annual contribution to the College from $72,000 to $105,000, an increase of $33,000. We have discussed budgeting $75,000 for the Discovery Lab program. This funding would have to go through the Kodiak Community College. These additional revenues could fund both of these projects. This would still leave $476,571 that the Assembly can allocate to projects or services. I have had questions and requests from different people on how they would like to have these funds spent; as follows. 1. Allocate $10,000 or so to animal control since we still have this power. 2. increase the transfer to the Debt Service fund by at least $100,000. 3. Budget as much as possible to the Capital Projects R & R fund so that these expenditures would not have to be paid for by tax dollars. 4. Increase funding to the school district. To present a balanced budget we have increased the General Fund contribution to the Kodiak College by $103,000 and budgeted an additional $476,571 in transfers to debt service. I have attached a table that the Assembly can use to allocate these funds if they so wish. I am using the $476,571 amount since my impression was that the Assembly looked upon the increase in college expenditures very favorably. Additional Revenues that can be allocated to various functions $476,571 Debt Service Capital Projects Animal Control KIBSD General Fund contingences Other Other There are a couple of other funds that we would like to update. The Kodiak Island Visitors and Convention Bureau asked for an increase of $5,000. This could be paid for by decreasing the contingency line item in the Tourism Development fund budget by $5,000. 2 We have increased the expenditures in the Building & Grounds fund by $202,448. Virtually all of this increase was adding the salaries and benefits of employees who maintain the Borough Building to the budget. The Building and Grounds fund loses about $50,000 per year. At this time the Borough charges $1.85 per square foot for office rent. The Borough Assessor feels that this is within the market range for this building. We can charge rent on the market value or we can charge rent based upon the costs of operating the building. We are planning to review this during FY2013 to include recommendations for the FY2014 budget. We have increased the L.E.P.C. State of Alaska LEPC grant line item by $22,132. This item was inadvertently left off of the original budget. This change will balance the LEPC budget. We increased the Mission Lake tide gate by increasing the repairs /maintenance line item $270 to balance the budget. On April 30, 2012 the Facilities Fund had already earned $1,310,103 in interest. We anticipate that FY2012 interest earnings will be well over $1,400,000. If we base our FY2013 transfers out from the Facilities Fund on 85% of $1,400,000 we will be able to transfer $1,190,000 to other funds. We have made the following changes to the Facilities Fund Budget: 1. We have increased our budget for interest earnings by $340,000 to $1,190,000. 2. We are budgeting a transfer to Capital Projects Fund 469, Renewal & Replacement Projects by $562,000. I have attached a copy of the proposed project in Fund 469. In the debt service fund we increased the transfers in from the General Fund and contingencies by $429,488. This balances the transfers out in the General Fund to transfers in the Debt Service Fund. Scott Arndt is going to come to the May 31 work session to discuss the Service District #1 budget and Reed Oswalt is coming to discuss the Bayview Drive budget. The Borough has discussed School District Funding a great deal and I don't think that there is anything more to add with this memo. I have attached a new line item budget. I have only included funds where changes have been made. 3 Project Title: Peterson Elementary HVAC Controls Project Number: Project Description: Peterson Elementary HVAC Controls Expenditure Estimated Prior Years Project Category Total Budget Expenditures Balance FY2013 FY2014 FY2015 FY2016 FY2017 Administration $ - $ - $ - $ - $ - $ - $ - Land - - _ _ - - - - Site Investigation - - - - - - - - Design Services 27,830 - 27,830 27,830 - - - Construction 464,500 - 464,500 464,500 - - - - Equipment - - _ _ _ _ - - Other Services - - - - - - - _ Contingency 23,220 - 23,220 23,220 - - - - Overhead 46,450 - 46,450 46,450 - - - - Totals $ 562,000 $ - $ 562,000 $ 562,000 $ - $ - $ - $ - Cost Beyond 5 -year program: None Source of Funding: Transfer in from the Facilites Fund Operating Budget Effect: Completion of this project will allow the KIBSD to realize a sayings of approximately f ro p/ g f pproximotely 1,600 gallons of fuel oil per year • Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Revenue Department 000 Fund Revenues Pronertv Tax 311.100 Real Property Tax $8,051,980.00 $9,193,187.82 $29,366.00 $27,979.64 $29,250.00 $29,250.00 $0.00 311.200 Personal PropertyTax $1,097,520.00 $1,078,697.87 $18,244.00 $24,249.54 $2,550.00 $2,550.00 $0.00 Total PrcoertyTax $9,149,500.00 $10,271,885.69 $47,610.00 $52,229.18 $31,800.00 $31,800.00 $0.00 Non Ad Valorem Taxes 313.100 Boat Tax $51,000.00 $40,747.28 $24,440.00 $44,036.68 $15,000.00 $15,000.00 $0.00 313.110 Motor Vehicle Tax $225,000.00 $263,466.48 $0.00 $0.00 $0.00 $0.00 $0.00 313.120 Aircraft tax $0.00 $0.00 $0.00 $0.00 $28,500.00 $28,500.00 $0.00 Total: Non Ad Valorem Taxes $276,000.00 $304,213.76 $24,440.00 $44,036.68 $43,500.00 $43,500.00 $0.00 Payment In Lieu Of Taxes 314.100 PILT - Federal $1,300,000.00 $1,338,660.00 $1,328,000.00 $0.00 $1,325,000.00 $1,325,000.00 $0.00 314.200 PILT - KIHA $13,000.00 $21,277.67 $20,000.00 $29,217.58 $20,000.00 $20,000.00 $0.00 314.210 PILT - Alaska Housing $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 314.300 PILT -State Of AK $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Payment In Lieu Of Ta es $1,313,000.00 $1,359,937.67 $1,348,000.00 $29,217.58 $1,345,000.00 $1,345,000.00 $0.00 Severance Taxes 316.100 Fish $1,456,613.00 $1,583,276.43 $1,437,500.00 $1,462,281.21 $1,397,500.00 $1,700,000.00 ($302,500.00) 316.200 Mining $11,610.00 $6,864.80 $21,500.00 $2,634.30 $21,500.00 $21,500.00 $0.00 316.300 Logging $19,990.00 $59,134.00 $93,581.00 $46,542.42 $93,581.00 $93,581,00 $0.00 316.400 SeveranceTaxes Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Severance Taxes $1,488,213.00 $1,649,275.23 $1,552,581.00 $1,511,557.93 $1,512,581.00 $1,815,081.00 ($302,500.00) Penalties & Interest Tax 319.100 Penalties /Interest $200,000.00 $187,687.30 $150,000.00 $26,687.37 $150,000.00 $150,000.00 $0.00 Total: Penalties & Interest Tax $200,000.00 $187,687.30 $150,000.00 $26,687.37 $150,000.00 $150,000.00 $0.00 Licenses & Permits 322.110 Building Permits $70,000.00 $39,679.61 $60,000.00 $31,432.42 $60,000.00 $60,000.00 $0.00 322.120 Subdivision $4,500.00 $6,600.00 $4,000.00 $5,275.00 $4,000.00 $4,000.00 $0.00 322.130 Cond Use Permit $500.00 $1,850.00 $500.00 $1,250.00 $500.00 $500.00 $0.00 user: Karl Short Pages 1 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 000 Fund Revenues 322.140 Zoning Compl Permit $4,000.00 $6,535.75 $10,000.00 $6,136.50 $10,000.00 $10,000.00 $0.00 322.150 Exception Permits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 322.160 Variance Fee $750.00 $2,250.00 $750.00 $1,500.00 $2,000.00 $2,000.00 $0.00 322.170 Zoning Change Fee $2,000.00 $5,690.00 $2,000.00 $2,450.00 $2,000.00 $2,000.00 $0.00 322.180 Electric Permit $3,500.00 $3,473.25 $4,000.00 $2,060.25 $4,000.00 $4,000.00 $0.00 322.190 Plumbing Permit $2,700.00 $2,232.60 $3,000.00 $1,937.00 $3,000.00 $3,000.00 $0.00 322.200 P & Z Review Fee $300.00 $450.00 $1,000.00 $850.00 $1,000.00 $1,000.00 $0.00 322.210 Special Land Use $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 322.220 Road /Utilities Insp. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 322.230 Dog Licenses $3,000.00 $2,782.00 $0.00 $0.00 $0.00 $0.00 $0.00 322.240 Business License $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 322.250 Site Plan Review $0.00 $850.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Licenses & Permits $91,250.00 $72,393.21 $85,250.00 $52,891.17 $86,500.00 $86,500.00 $0.00 Federal Grants 331.000 Fed Government Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Federal Grants $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Federal Shared Revenue 332.100 Nat Wildlife Refuge $350,000.00 $173,767.00 $250,000.00 $0.00 $175,000.00 $150,000.00 $25,000.00 332.110 National Forest Fund $75.00 $1,461.58 $2,000.00 $2,607.37 $1,500.00 $1,500.00 $0.00 Total Federal Shared Revem Lg $350,075.00 $175,228.58 $252,000.00 $2,607.37 $176,500.00 $151,500.00 $25,000.00 State Shared Revenues 335.110 State Rev Sharing $777,477.00 $732,242.00 $955,015.00 $1,017,730.50 $1,010,200.00 $1,010,200.00 $0.00 335.120 Safe Communities $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 335.125 Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 335.130 Fish Tax -Dept Of Rev $1,297,000.00 $1,026,384.64 $1,200,000.00 $1,405,359.57 $1,256,588.00 $1,525,000.00 ($268,412.00) 335.132 Raw Fish -DCED $50,000.00 $88,858.91 $50,000.00 $53,862.70 $50,000.00 $50,000.00 $0.00 335.134 Fish. Revitalization Aid $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 335.140 Amusement/Games $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 user: Karl Short Pages 2 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 000 Fund Revenues 335.150 Telephone & Electric $26,000.00 $26,952.29 $26,000.00 $0.00 $26,000.00 $26,000.00 $0.00 335.170 Liquor License $0.00 $0.00 $0.00 $12.00 $0.00 $0.00 $0.00 335.180 Cruise Ship Tax Sharing $0.00 $15,762.50 $25,000.00 $0.00 $15,000.00 $15,000.00 $0.00 335.190 Pers On Behalf Payment $0.00 $216,642.06 $120,000.00 $0.00 $120,000.00 $120,000.00 $0.00 Total: State Shared Revenues $2,150,477.00 $2,106,842.40 $2,376,015.00 $2,476,964.77 $2,477,788.00 $2,746,200.00 ($268,412.00) Fines 351.100 Animal Control $500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 351.120 Zoning Violations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Fines $500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings $200,000.00 $221,812.70 $125,000.00 $300,219.03 $186,341.00 $225,000.00 ($38,659.00) 361.110 Gain /Loss On Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 361.300 Change in Fair Mkt value $100,000.00 ($243,440.30) $0.00 $23,034.79 $0.00 $0.00 $0.00 Total: Interest Farnings $300,000.00 ($21,627.60) $125,000.00 $323,253.82 $186,341.00 $225,000.00 ($38,659.00) Miscellanous - Classified 380.110 Jury Duty $100.00 $50.00 $100.00 $175.00 $100.00 $100.00 $0.00 380.120 Sale Of Copies $8,000.00 $1,431.50 $2,000.00 $741.10 $2,000.00 $2,000.00 $0.00 380.122 Sale Of Maps $300.00 $795.00 $600.00 $234.00 $600.00 $600.00 $0.00 380.124 Sale /Computer Data $600.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 380.130 Dishonored Check Fee $0.00 $25.00 $25.00 $25.00 $0.00 $0.00 $0.00 380.150 Local Elec/Reimb $0.00 $100.00 $0.00 $225.00 $0.00 $0.00 $0.00 380.170 Other $72,000.00 $521,866.49 $5,000.00 $14,929.87 $5,000.00 $5,000.00 $0.00 380.180 Abandoned Vehicle $3,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Reimbursement 380.260 Legal & Collection Fee Reimb. $500.00 $6,690.72 $3,000.00 $11.35 $3,000.00 $3,000.00 $0.00 380.270 Passport Fee $8,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 380.280 IBEW Reimb. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total; Miscellannus - Classified $92,500.00 $530,958.71 $10,725.00 $16,341.32 $10,700.00 $10,700.00 $0.00 user: Karl Short Pages 3 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 000 Fund Revenues Other Financina Sourre4 389.100 Use Of Fund Balance $870,169.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Other Financinn_Sources $870,169.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sale Of Fixed Assets 392.100 Sale /Gen.Fixed Assets .$0.00 $6,047.00 $0.00 $0.00 $5,000.00 $5,000.00 $0.00 Total: Sale Of Fixed Assgt.a $0.00 $6,047.00 $0.00 $0.00 $5,000.00 55,000.00 $0.00 Department Total: Fund Revenues $16,281,684.00 $16,642,841.95 $5,971,621.00 $4,535,787.19 $6,025,710.00 $6,610,281.00 ($584,571.00) user: Karl Short Pages 4 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Revenue Totals $16,281,684.00 $16,642,841.95 $5,971,621.00 $4,535,787.19 $6,025,710.00 $6,610,281.00 ($584,571.00) Expenses Department 100 Legislative Personnel Services 410.106 Mayoral Stipend $6,000.00 $6,000.00 $6,000.00 $6,083.31 $6,000.00 $6,000.00 $0.00 410.108 Assembly Stipend $25,200.00 $25,500.00 $25,200.00 $19,500.00 $25,200.00 $25,200.00 $0.00 Total: Personnel Services $31,200.00 $31,500.00 $31,200.00 $25,583.31 $31,200.00 $31,200.00 $0.00 Pmnlavee Benefits 420.110 Unemployment Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.120 FICA Taxes $2,300.00 $2,451.93 $2,390.00 $1,885.73 $2,390.00 $2,390.00 $0.00 420.130 Group Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.140 Retirement $3,170.00 $2,647.42 $4,030.00 $3,114.57 $4,030.00 $4,030.00 $0.00 420.150 Workers Compensation $270.00 $173.10 $400.00 $185.70 $150.00 $150.00 $0.00 Total• Fmnlnvee Benefits $5,740.00 $5,272.45 $6,820.00 $5,186.00 $6,570.00 $6,570.00 $0.00 Professional Services 430.100 Political Lobbyist $70,000.00 $67,314.29 $71,500.00 $55,250.00 $71,500.00 $71,500.00 $0.00 430.101 Lobbying expense $0.00 $0.00 $0.00 $1,000.00 $0.00 $0.00 $0.00 430.170 Contract Negotiators $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total' Pmfessinnal Services $70,000.00 $67,314.29 $71,500.00 $56,250.00 $71,500.00 $71,500.00 $0.00 Sunnort Goods & Services 450.100 Office Supplies $0.00 $500.00 $500.00 $35.69 $500.00 $500.00 $0.00 450.120 Printing /Binding $0.00 $0.00 $0.00 $70.86 $0.00 $0.00 $0.00 450.140 Dues/Books /Period $20,000.00 $19,025.85 $20,000.00 $18,373.80 $20,000.00 $20,000.00 $0.00 450.200 Honorarium/Amenities $2,500.00 $2,240.77 $2,500.00 $1,265.97 $2,500.00 $2,500.00 $0.00 450.210 Food /Business Lunch $9,000.00 $13,458.25 $6,680.00 $6,876.59 $6,680.00 $6,680.00 $0.00 450.220 Insur And Bonding $1,000.00 $413.00 $700.00 $0.00 $700.00 $700.00 $0.00 450.290 Recruit/Relocation $0.00 $0.00 $0.00 $605.00 $0.00 $0.00 $0.00 450.300 Travel/Per Diem $31,000.00 $28,924.23 $22,000.00 $7,992.95 $22,000.00 $22,000.00 $0.00 450.301 Mayor Travel /Per Diem $15,000.00 $10,430.20 $14,000.00 $10,541.69 $14,000.00 $14,000.00 $0.00 user: Karl Short Pages 5 of 74 Wednesday, May 30, 2012 • Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 100 Legislative 450.340 Telephone $1,000.00 $12.19 $0.00 $15.42 $0.00 $0.00 $0.00 450.485 Town Meeting Costs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Suonort Goods & Services $79,500.00 $75,004.49 $66,380.00 $45,777.97 $66,380.00 $66,380.00 $0.00 Department Total: Legislative $186,440.00 $179,091.23 $175,900.00 $132,797.28 $175,650.00 $175,650.00 $0.00 user: Karl Short Pages 6 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 105 Borough Management Personnel Services 410.110 Salaries $215,700.00 $244,800.99 $241,960.00 $230,509.00 $269,760.00 $269,760.00 $0.00 410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $3,830.00 $3,018.84 $5,740.00 $1,680.92 $6,070.00 $6,070.00 $0.00 $219,530.00 $247,819.83 $247,700.00 $232,189.92 $275,830.00 $275,830.00 $0.00 Employee Benefits 420.110 Unemployment Taxes $0.00 $24.79 $0.00 $23.15 $0.00 $0.00 $0.00 420.120 FICA Taxes $16,460.00 $18,146.25 $18,560.00 $16,077.09 $20,310.00 $20,310.00 $0.00 420.130 Group Insurance $50,670.00 $57,484.05 $73,190.00 $61,111.89 $79,890.00 $79,890.00 $0.00 420.140 Retirement $48,300.00 $78,072.35 $69,250.00 $77,275,48 $77,120.00 $77,120.00 $0.00 420.150 Workers Compensation $2,020.00 $1,276.70 $2,280.00 $1,848.40 $1,300.00 $1,300.00 $0.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Fmnlnyee Benefits $117,450.00 $155,004.14 $163,280.00 $156,336.01 $178,620.00 $178,620.00 $0.00 Prnfessinnal Services 430.140 Contracted Services $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 Total: Professional Services $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 augpnrt Goods & Services 450.100 Office Supplies $1,500.00 $744.69 $1,300.00 $175.06 $1,200.00 $1,200.00 $0.00 450.115 Computer Software <5000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding $600.00 $226.15 $500.00 $88.00 $500.00 $500.00 $0.00 450.130 Postage $0.00 $0.00 $100.00 $0.00 $100.00 $100.00 $0.00 450.140 Dues /Books /Period $3,000.00 $3,106.35 $5,000.00 $3,224.50 $5,000.00 $5,000.00 $0.00 450.160 Furniture /Fixtures $0.00 $0.00 $2,500.00 $0.00 $3,000.00 $3,000.00 $0.00 450.170 Mach /Equip <$5000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450,210 Food /Business Lunch $500.00 $361.21 $500.00 $204.21 $500.00 $500.00 $0.00 450.220 Insur And Bonding $2,500.00 $2,291.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.270 Continuing Education $10,000.00 $5,011.72 $9,800.00 $2,689.75 $8,000.00 $8,000.00 $0.00 450.290 Recruit/Relocation $0.00 $0.00 $0.00 $520.00 $0.00 $0.00 $0.00 user: Karl Short Pages 7 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 105 Borough Management 450.300 Travel /Per Diem $6,000.00 $13,169.85 $10,000.00 $6,330.42 $12,000.00 $12,000.00 $0.00 450.330 Rent $17,690.00 $17,693.40 $17,693.00 $16,218.58 $17,693.00 $17,693.00 $0.00 450.340 Telephone $4,000.00 $1,876.50 $0.00 $1,953.69 $2,000.00 $2,000.00 $0.00 450.430 Repairs /Maintenance $200.00 $42.00 $200.00 $14.00 $100.00 $100.00 $0.00 Total: Su000rt Goods & Services $45,990.00 $44,522.87 $47,593.00 $31,418.21 $50,093.00 $50,093.00 $0.00 Allocated To Projects 492.530 Alloc /Solid Waste ($10,000.00) ($20,000.00) ($20,000.00) ($24,333.38) ($20,000.00) ($20,000.00) $0.00 492.540 Allocated to Hospital ($5,000.00) ($5,000.04) ($10,000.00) ($6,250.12) ($10,000.00) ($10,000.00) $0.00 492.555 Allocated to KFRC ($5,000.00) ($10,000.00) ($10,000.00) ($6,666.64) ($10,000.00) ($10,000.00) $0.00 Total' Allocated To Projects ($20,000.00) ($35,000.04) ($40,000.00) ($37,250.14) ($40,000.00) ($40,000.00) $0.00 Department Total: Borough Management $362,970.00 $412,346.80 $448,573.00 $ 382 ,694.00 $464,543.00 $464,543.00 $0.00 user: Karl Short Pages 8 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 110 Borough Clerk Personnel Services 410.110 Salaries $165,280.00 $196,525.97 $201,340.00 $187,574.33 $217,020.00 $217,020.00 $0.00 410.120 Temporary Help $2,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $6,880.00 $8,923.83 $9,270.00 $4,910.51 $9,980.00 $9,980.00 $0.00 T. P- .11 - -rvi - $174,160.00 $205,449.80 $210,610.00 $192,484.84 $227,000.00 $227,000.00 $0.00 Employee Benefits 420.110 Unemployment Taxes $0.00 $20.47 $0.00 $18.86 $0.00 $0.00 $0.00 420.120 FICA Taxes $13,170.00 $15,349.85 $16,120.00 $13,319.48 $17,360.00 $17,360.00 $0.00 420.130 Group Insurance $65,390.00 $56,356.93 $78,650.00 $59,465.62 $60,510.00 $60,510.00 $0.00 420.140 Retirement $37,870.00 $64,318.27 $58,230.00 $63,241.70 $63,470.00 $63,470.00 $0.00 420.150 Workers Compensation $1,590.00 $1,044.71 $1,930.00 $1,398.43 $1,060.00 $1,060.00 $0.00 Total: Fmnlovee Benefits $118,020.00 $137,090.23 $154,930.00 $137,444.09 $142,400.00 $142,400.00 $0.00 Support Goods 8 Services 450.100 Office Supplies $1,200.00 $2,274.75 $1,500.00 $162.07 $1,500.00 $1,500.00 $0.00 450.110 Operating Supplies $0.00 $0.00 $200.00 $304.04 $200.00 $200.00 $0.00 450.115 Computer Software <5000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding $5,000.00 $4,798.11 $5,000.00 $2,174.40 $5,000.00 $5,000.00 $0.00 450.130 Postage $0.00 $21.75 $0.00 $0.20 $0.00 $0.00 $0.00 450.140 Dues/Books/Period $2,000.00 ($265.00) $3,000.00 $723.06 $3,000.00 $3,000.00 $0.00 450.160 Furniture /Fixtures $0.00 $0.00 $0.00 $0.00 $3,500.00 $3,500.00 $0.00 450.170 Mach /Equip < $5000.00 $2,000.00 $0.00 $2,000.00 $0.00 $2,000.00 $2,000.00 $0.00 450.180 Equipment Rental $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.210 Food /Business Lunch $0.00 $3,500.90 $0.00 $319.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $15,000.00 $22,599.76 $20,000.00 $17,668.85 $20,000.00 $20,000.00 $0.00 450.232 Advertising - APOC $3,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.270 Continuing Education $17,500.00 $24,615.55 $14,800.00 $12,828.36 $14,800.00 $14,800.00 $0.00 450.290 Recruit/Relocation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 user: Karl Short Pages 9 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 110 Borough Clerk 450.300 Travel /Per Diem $2,500.00 $670.00 $2,500.00 $0.00 $2,500.00 $2,500.00 $0.00 450.330 Rent $68,864.00 $68,864.40 $68,864.00 $63,125.33 $68,864.00 $68,864.00 $0.00 450.340 Telephone $1,500.00 $988.09 $1,500.00 $1,055.68 $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 $0.00 450.470 Election Local $25,000.00 $18,810.07 $22,500.00 $21,466.49 $22,500.00 $22,500.00 $0.00 450.480 Boards & Committees $0.00 $1,900.00 $2,000.00 $2,432.18 $2,000.00 $2,000.00 $0.00 450.530 Records Management $7,000.00 $6,201.76 $4,500.00 $189.84 $4,500.00 $4,500.00 $0.00 450.531 Records Restoration $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 ., • 0■•• ••- -rvi - $150,564.00 $154,980.14 $148,364.00 $122,449.50 $151,864.00 $151,864.00 $0.00 Capital Outlay 470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.110 Furnitures /Fixtures $0.00 $0.00 $3,500.00 $2,273.86 $3,500.00 $3,500.00 $0.00 470.115 Computer Software >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 TotaP Capital Outlay $0.00 $0.00 $3,500.00 $2,273.66 $3,500.00 $3,500.00 $0.00 Department Total: Borough Clerk $442,744.00 $497,520.17 $517,404.00 $454,652.29 $524,764.00 $524,764.00 $0.00 user: Karl Short Pages 10 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 115 Borough Attorney Legal Services 431.110 Litigation Expenses $20,000.00 $2,470.25 $20,000.00 $0.00 $20,000.00 $20,000.00 $0.00 431.120 Legal Fees $100,000.00 $137,719.58 $100,000.00 $93,741.09 $100,000.00 $100,000.00 $0.00 1121al: Leoal Services $120,000.00 $140,189.83 $120,000.00 $93,741.09 $120,000.00 $120,000.00 $0.00 Lei pport Goods & Services 450.120 Printing /Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.130 Postage $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.210 Food /Business Lunch $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $9,000.00 $5,628.58 $8,000.00 $0.00 $8,000.00 $8,000.00 $0.00 450.240 Filing /Record Fees $1,000.00 $447.00 $1,000.00 $216.00 $1,000.00 $1,000.00 $0.00 450.245 Title Search Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.270 Continuing Education $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.290 Recruit/Relocation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.300 Travel /Per Diem $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.325 Settlement Costs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.340 Telephone $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total' Sunnnrt Goods 8, Services $10,000.00 $6,075.58 $9,000.00 $216.00 $9,000.00 $9,000.00 $0.00 Department Total: Borough Attorney $130,000.00 $146,265.41 $129,000.00 $93,957.09 $129,000.00 $129,000.00 $0.00 user Karl Short Pages 11 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 120 Finance Department Personnel Services 410.110 Salaries $403,960.00 $406,580.47 $409,940.00 $332,267.30 $429,320.00 $429,320.00 $0.00 410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $5,280.00 $10,232.37 $14,580.00 $21,479.39 $14,340.00 $14,340.00 $0.00 T. • • - .nn -I -rvi - $409,240.00 $416,812.84 $424,520.00 $353,746.69 $443,660.00 $443,660.00 $0.00 Employee Benefits 420.110 Unemployment Taxes $0.00 $41.35 $0.00 $33.91 $0.00 $0.00 $0.00 420.120 FICA Taxes $30,880.00 $29,955.19 $33,410.00 $24,619.41 $33,940.00 $33,940.00 $0.00 420.130 Group Insurance $103,110.00 $139,564.82 $173,020.00 $111,155.25 $130,593.00 $130,593.00 $0.00 420.140 Retirement $90,030.00 $126,274.25 $122,070.00 $103,903.42 $124,050.00 $124,050.00 $0.00 420.150 Workers Compensation $3,760.00 $371.13 $4,030.00 $2,490.08 $2,080.00 $2,080.00 $0.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Emolovee Benefits $227,780.00 $296,206.74 $332,530.00 $242,202.07 $290,663.00 $290,663.00 $0.00 Professional Services 430.140 Contracted Services $0.00 $0.00 $0.00 $26,008.00 $0.00 $0.00 $0.00 Total: Professional Services $0.00 $0.00 $0.00 $26,008.00 $0.00 $0.00 $0.00 augport Goods 8, Services 450.100 Office Supplies $4,000.00 $2,993.70 $4,000.00 $1,855.32 $4,000.00 $4,000.00 $0.00 450.115 Computer Software <5000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding $10,000.00 $10,499.38 $15,000.00 $8,490.00 $15,000.00 $15,000.00 $0.00 450.140 Dues /Books /Period $3,000.00 $1,584.02 $3,000.00 $1,719.13 $3,000.00 $3,000.00 $0.00 450.160 Furniture /Fixtures $3,000.00 $0.00 $5,000.00 $10,471.23 $5,000.00 $5,000.00 $0.00 450.170 Mach /Equip <$5000.00 $200.00 $567.27 $200.00 $128.00 $200.00 $200.00 $0.00 450.210 Food /Business Lunch $0.00 $0.00 $0.00 $26.49 $0.00 $0.00 $0.00 450.220 Insur And Bonding $8,000.00 $5,188.80 $8,000.00 $175.00 $8,000.00 $8,000.00 $0.00 450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.270 Continuing Education $14,500.00 $4,563.57 $14,300.00 $5,649.42 $15,000.00 $15,000.00 $0.00 450.290 Recruit/Relocation $250.00 $0.00 $250.00 $2,583.36 $2,500.00 $2,500.00 $0.00 450.300 Travel /Per Diem $2,000.00 $2,655.99 $2,000.00 $823.15 $2,000.00 $2,000.00 $0.00 user: Karl Short Pages 12 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 120 Finance Department 450.330 Rent $66,600.00 $66,600.00 $66,600.00 $88,450.00 $66,000.00 $66,000.00 $0.00 450.340 Telephone $3,000.00 $2,320.67 $3,000.00 $2,225.70 $3,000.00 $3,000.00 $0.00 450.430 Repairs/Maintenance $200.00 $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: Sunnnrt Goods 8 Services $114,750.00 $96,973.40 $121,350.00 $122,596.80 $123,700.00 $123,700.00 $0.00 Capital Outlay 470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.110 Furnitures /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.115 Computer Software >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Capital Outlay $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Allocated To Projects 492.205 Alloc to Day Care ($11,810.00) ($16,324.34) ($12,000.00) ($8,659.62) $0.00 $0.00 $0.00 492.210 Alloc to Land Sales ($1,000.00) ($999.96) ($1,000.00) ($666.64) ($1,000.00) ($1,000.00) $0.00 492.530 Alloc/Solid Waste ($24,000.00) ($12,000.00) ($12,000.00) ($15,000.00) ($12,000.00) ($12,000.00) $0.00 492.555 Allocated to KFRC ($10,000.00) ($9,999.96) ($12,000.00) ($8,000.00) ($12,000.00) ($12,000.00) $0.00 Total: Allocated To Protects ($46,810.00) ($39,324.26) ($37,000.00) ($32,326.26) ($25,000.00) ($25,000.00) $0.00 Department Total: Finance Department $704,960.00 $770,668.72 $841,400.00 $712,227.30 $833,023.00 $833,023.00 $0.00 user: Karl Short Pages 13 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 125 Information Technology P Servic 410.110 Salaries $188,490.00 $241,864.44 $286,690.00 $186,888.76 $295,950.00 $295,950.00 $0.00 410.120 Temporary Help $40,840.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $5,480.00 $11,696.95 $9,400.00 $6,738.97 $9,620.00 $9,620.00 $0.00 Total Personnel Services $234,810.00 $253,561.39 $296,090.00 $193,627.73 $305,570.00 $305,570.00 $0.00 Emolovee Benefits 420.110 Unemployment Taxes $0.00 $24.98 $0.00 $18.56 $0.00 $0.00 $0.00 420.120 FICA Taxes $17,950.00 $18,425.47 $22,660.00 $13,515.02 $23,390.00 $23,390.00 $0.00 420.130 Group Insurance $60,578.00 $70,412.39 $112,460.00 $54,730.46 $72,340.00 $72,340.00 $0.00 420.140 Retirement $42,670.00 $78,959.05 $82,790.00 $61,719.11 $85,450.00 $85,450.00 $0.00 420.150 Workers Compensation $2,170.00 $1,195.81 $2,730.00 $1,383.22 $1,440.00 $1,440.00 $0.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total' Fmoloyee Benefits $123,368.00 $169,017.70 $220,640.00 $131,366.37 $182,620.00 $182,620.00 $0.00 Profess onal Services 430.140 Contracted Services $9,000.00 $39,590.68 $10,000.00 $2,720.00 $25,000.00 $25,000.00 $0.00 Total Profess onal Services $9,000.00 $39,590.68 $10,000.00 $2,720.00 $25,000.00 $25,000.00 $0.00 Sunnnrt Goods R Services 450.100 Office Supplies $600.00 $2,256.73 $1,000.00 $660.98 $1,000.00 $1,000.00 $0.00 450.110 Operating Supplies $3,900.00 $1,254.36 $3,400.00 $2,276.20 $3,400.00 $3,400.00 $0.00 450.115 Computer Software <5000 $32,000.00 $26,701.02 $35,000.00 $4,400.92 $10,000.00 $10,000.00 $0.00 450.120 Printing /Binding $4,500.00 $3,406.56 $4,000.00 $82.08 $4,000.00 $4,000.00 $0.00 450.140 Dues /Books /Period $845.00 $376.50 $600.00 $0.00 $600.00 $600.00 $0.00 450.160 Furniture /Fixtures $10,000.00 $6,043.55 $4,000.00 $0.00 $10,000.00 $10,000.00 $0.00 450.170 Mach /Equip <$5000.00 $6,000.00 $3,986.13 $6,000.00 $762.26 $6,000.00 $6,000.00 $0.00 450.180 Equipment Rental $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.210 Food /Business Lunch $200.00 $857.88 $600.00 $23.45 $600.00 $600.00 $0.00 450.220 Insur And Bonding $4,000.00 $2,687.00 $4,000.00 $0.00 $4,000.00 $4,000.00 $0.00 450.230 Advertising /Hearings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.270 Continuing Education $18,000.00 $11,411.51 $13,800.00 $1,800.92 $22,000.00 $22,000.00 $0.00 user: Karl Short Pages 14 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Leval 2 Budget Difference Fund 100 General Fund Department 125 Information Technology 450.280 Staff Training $3,000.00 $0.00 $3,000.00 $900.00 $3,000.00 $3,000.00 $0.00 450.290 RecruiVRelocation $0.00 $0.00 $0.00 $4,419.08 $0.00 $0.00 $0.00 450.300 Travel /Per Diem $1,200.00 $5,073.87 $1,500.00 $1,568.60 $1,500.00 $1,500.00 $0.00 450.330 Rent $46,087.00 $46,087.20 $32,880.00 $2,740.00 $32,880.00 $32,880.00 $0.00 450.340 Telephone $5,300.00 $4,525.63 $6,300.00 $3,421.41 $6,300.00 $6,300.00 $0.00 450.430 Repairs /Maintenance $7,500.00 $8,031.85 $8,000.00 $2,079.54 $6,000.00 $6,000.00 $0.00 450.435 Maint Agreements $138,430.00 $168,670.19 $161,545.00 $157,029.91 $162,300.00 $162,300.00 $0.00 Total: Suonort Goods 8 Serving $281,562.00 $291,369.98 $285,625.00 $182,165.35 $273,580.00 $273,580.00 $0.00 Canital Outlay 470.100 Machinery/Equip >$5,000 $40,000.00 $34,935.63 $50,000.00 $51,982.77 $70,000.00 $70,000.00 $0.00 470.110 Furnitures /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.115 Computer Software >$5,000 $0.00 $0.00 $55,000.00 $0.00 $75,000.00 $75,000.00 $0.00 Total Canital Outlay $40,000.00 $34,935.63 $105,000.00 $51,982.77 $145,000.00 $145,000.00 $0.00 Allocated To Projects 492.110 Enterprise Funds ($12,000.00) ($12,000.48) ($12,000.00) ($8,000.00) ($12,000.00) ($12,000.00) $0.00 492.120 Allocated To KIBSD $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.210 Alloc to Land Sales $0.00 $0.00 ($75,000.00) ($48,904.87) ($50,000.00) ($50,000.00) $0.00 492.220 Alloc/Buildings BGnd $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.290 Allocated to KIBSD ($75,000.00) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 - .. Ti Pr..- t ($87,000.00) ($12,000.48) ($87,000.00) ($56,904.87) ($62,000.00) ($62,000.00) $0.00 Oneratinp Transfers 494.210 Land Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Operating Transfers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: Information Technology $601,740.00 $776,474.90 $830,355.00 $504,957.35 $869,770.00 $869,770.00 $0.00 user: Karl Short Pages 15 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 130 Assessing Department Personnel Services 410.110 Salaries $252,080.00 $253,414.74 $290,450.00 $234,811.25 $312,870.00 $312,870.00 $0.00 410.120 Temporary Help $7,200.00 $28,557.76 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $2,170.00 $1,287.82 $3,190.00 $1,005.43 $3,370.00 $3,370.00 $0.00 Total Personnel Services $261,450.00 $283,260.32 $293,640.00 $235,816.68 $316,240.00 $316,240.00 $0.00 Fmnlovee Benefits 420.11D Unemployment Taxes $0.00 $24.80 $0.00 $23.28 $0.00 $0.00 $0.00 420.120 FICA Taxes $19,450.00 $21,183.59 $22,470.00 $16,989.37 $24,190.00 $24,190.00 $0.00 420.130 Group Insurance $68,070.00 $59,804.46 $140,850.00 $60,795.68 $84,220.00 $84,220.00 $0.00 420.140 Retirement $55,940.00 $74,533.44 $82,100.00 $71,500.79 $88,420.00 $88,420.00 $0.00 420.150 Workers Compensation $7,510.00 $2,003.42 $4,840.00 $3,264.79 $2,960.00 $2,960.00 $0.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Emnlnvee Benefits $150,970.00 $157,549.71 $250,260.00 $152,573.91 $199,790.00 $199,790.00 $0.00 Professional Services 430.140 Contracted Services $0.00 $37,350.00 $0.00 $200.00 $10,000.00 $10,000.00 $0.00 Total: Professional Services $0.00 $37,350.00 $0.00 $200.00 $10,000.00 $10,000.00 $0.00 5yippnrt Goods & Services 450.100 Office Supplies $1,890.00 $3,156.18 $1,000.00 $1,136.24 $1,000.00 $1,000.00 $0.00 450.115 Computer Software <5000 $0.00 $0.00 $600.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding $1,000.00 $1,607.74 $4,400.00 $0.00 $4,400.00 $4,400.00 $0.00 450.130 Postage $0.00 $46.11 $3,000.00 $600.00 $3,000.00 $3,000.00 $0.00 450.140 Dues/Books/Period $1,700.00 $2,110.20 $3,000.00 $1,150.00 $3,000.00 $3,000.00 $0.00 450.160 Furniture /Fixtures $0.00 $1,247.04 $1,000.00 $0.00 $600.00 $600.00 $0.00 450.190 Maps $0.00 $82.20 $500.00 $0.00 $2,000.00 $2,000.00 $0.00 450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $0.00 $1,035.04 $600.00 $226.10 $1,500.00 $1,500.00 $0.00 450.240 Filing /Record Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.250 Data Services $700.00 $652.10 $700.00 $500.00 $700.00 $700.00 $0.00 450.270 Continuing Education $2,700.00 $9,253.03 $11,800.00 $5,230.26 $15,000.00 $15,000.00 $0.00 user: Karl Short Pages 16 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 130 Assessing Department 450.290 Recruit/Relocation $0.00 $650.64 $600.00 $0.00 $0.00 $0.00 $0.00 450.300 Travel /Per Diem $7,600.00 $32,709.67 $18,000.00 $7,703.31 $25,000.00 $25,000.00 $0.00 450.330 Rent $34,190.00 $34,188.00 $34,188.00 $31,339.00 $34,180.00 $34,180.00 $0.00 450.340 Telephone $0.00 $1,809.74 $1,500.00 $1,755.23 $1,800.00 $1,800.00 $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: Support Goods & Services $49,780.00 $88,547.69 $80,888.00 $49,640.14 $92,180.00 $92,180.00 $0.00 Capital Outlay 470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.110 Furnitures /Fixtures $0.00 $470.78 $0.00 $0.00 $500.00 $500.00 $0.00 470.115 Computer Software >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Genital Outlay $0.00 $470.78 $0.00 $0.00 $500.00 $500.00 $0.00 Allocated To Projects 492.210 Alloc to Land Sales ($10,000.00) ($9,999.96) ($10,000.00) ($6,666.64) ($10,000.00) ($10,000.00) $0.00 492.560 911 Services ($3,000.00) ($3,000.00) ($1,750.00) ($1,166.64) ($3,000.00) ($3,000.00) $0.00 Total: Allocated To Projects ($13,000.00) ($12,999.96) ($11,750.00) ($7,833.28) ($13,000.00) ($13,000.00) $0.00 Department Total: Assessing Department $449,200.00 $554,178.54 $613,038.00 $430,397.45 $605,710.00 $605,710.00 $0.00 user Karl Short Pages 17 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 135 Engineering /Facilities Personnel Services 410.110 Salaries $61,840.00 $107,454.98 $145,000.00 $115,238.29 $112,770.00 $112,770.00 $0.00 410.120 Temporary Help $16,000.00 $0.00 $0.00 $60.00 $0.00 $0.00 $0.00 410.130 Overtime $6,590.00 $276.56 $1,020.00 $289.64 $980.00 $980.00 $0.00 Total Personnel Services $84,430.00 $107,731.54 $146,020.00 $115,587.93 $113,750.00 $113,750.00 $0.00 Employee Benefts 420.110 Unemployment Taxes $0.00 ($229.12) $0.00 $11.48 $0.00 $0.00 $0.00 420.120 FICA Taxes $5,240.00 $8,072.70 $12,740.00 $8,166.56 $8,710.00 $8,710.00 $0.00 420.130 Group Insurance $15,793.00 $22,085.19 $47,306.00 $33,973.41 $26,474.00 $26,474.00 $0.00 420.140 Retirement $15,050.00 $44,712.67 $46,500.00 $50,443.13 $31,800.00 $31,800.00 $0.00 420.150 Workers Compensation $2,070.00 $2,095.92 $5,920.00 $2,286.39 $2,390.00 $2,390.00 $0.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Employee Benefits $38,153.00 $76,737.36 $112,466.00 $94,880.97 $69,374.00 $69,374.00 $0.00 Professional Services 430.140 Contracted Services $25,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 430.141 Road Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 430.142 Driveway Inspection $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Professional Services $25,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 support Goods & Services 450.100 Office Supplies $2,000.00 $1,061.74 $700.00 $796.90 $500.00 $500.00 $0.00 450.110 Operating Supplies $1,000.00 $101.60 $750.00 $62.31 $350.00 $350.00 $0.00 450.115 Computer Software<5000 $5,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding $750.00 $155.00 $1,200.00 $155.00 $1,000.00 $1,000.00 $0.00 450.140 Dues/Books/Period $1,200.00 $936.05 $1,500.00 $921.53 $1,200.00 $1,200.00 $0.00 450.160 Furniture /Fixtures $500.00 $2,793.94 $5,000.00 $0.00 $5,000.00 $5,000.00 $0.00 450.170 Mach /Equip <$5000.00 $500.00 $0.00 $500.00 $0.00 $500.00 $500.00 $0.00 450.210 Food /Business Lunch $250.00 $91.73 $250.00 $100.03 $250.00 $250.00 $0.00 450.220 Insur And Bonding $1,062.00 $1,253.00 $1,253.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising/Hearings $500.00 $1,864.69 $2,500.00 $0.00 $2,000.00 $2,000.00 $0.00 user: Karl Short Pages 18 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 135 Engineering /Facilities 450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.270 Continuing Education $21,000.00 $18,527.16 $11,800.00 $8,312.02 $12,000.00 $12,000.00 $0.00 450.290 Recruit/Relocation $1,000.00 $1,708.61 $0.00 $1,945.28 $1,500.00 $1,500.00 $0.00 450.300 Travel /Per Diem $1,500.00 $177.50 $1,500.00 $714.00 $1,500.00 $1,500.00 $0.00 450.330 Rent $29,348.00 $29,348.40 $29,350.00 $26,904.16 $29,350.00 $29,350.00 $0.00 450.340 Telephone $2,000.00 $3,775.40 $4,500.00 $4,169.97 $5,000.00 $5,000.00 $0.00 450.430 Repairs /Maintenance $0.00 $0.00 $500.00 $0.00 $500.00 $500.00 $0.00 450.435 Maint Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.440 Auto Repairs&Maint. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Suonort Goods & Services $67,610.00 $61,794.82 $61,303.00 $44,081.20 $60,650.00 $60,650.00 $0.00 Capital Outlay 470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.110 Furnitures /Fixtures $0.00 $0.00 $2,000.00 $0.00 $0.00 $0.00 $0.00 470.115 Computer Software >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.120 Automotive $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Capital Outlay $0.00 $0.00 $2,000.00 $0.00 $0.00 $0.00 $0.00 Allocated To Prole. srt 492.110 Enterprise Funds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.130 Coastal Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.400 Capital Projects ($10,000.00) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.530 Alloc/Solid Waste $0.00 ($24,000.00) ($24,000.00) ($14,666.74) ($24,000.00) ($24,000.00) $0.00 492.555 Allocated to KFRC ($40,000.00) ($39,999.96) ($40,000.00) ($26,500.12) ($40,000.00) ($40,000.00) $0.00 Total' Allocated To Projects ($50,000.00) ($63,999.96) ($64,000.00) ($41,166.86) ($64,000.00) ($64,000.00) $0.00 Department Total: Engineering/Facilities $165,193.00 $182,263.76 $257,789.00 $213,383.24 $179,774.00 $179,774.00 $0.00 user: Karl Short Pages 19 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 140 Community Development Personnel Services 410.110 Salaries $355,480.00 $307,457.06 $343,500.00 $320,201.28 $359,400.00 $359,400.00 $0.00 410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $8,440.00 $11,456.68 $12,000.00 $11,356.72 $9,870.00 $9,870.00 $0.00 Total' Personnel Services $363,920.00 $318,913.74 $355,500.00 $331,558.00 $369,270.00 $369,270.00 $0.00 Emolovee Benefits 420.110 Unemployment Taxes $0.00 $31.32 $0.00 $32.75 $0.00 $0.00 $0.00 420.120 FICA Taxes $27,840.00 $24,723.21 $27,000.00 $24,789.04 $28,250.00 $28,250.00 $0.00 420.130 Group Insurance $76,810.00 $55,186.00 $82,900.00 $66,973.49 $71,674.00 $71,674.00 $0.00 420.140 Retirement $80,070.00 $100,069.01 $98,660.00 $107,132.72 $103,240.00 $103,240.00 $0.00 420.150 Workers Compensation $11,530.00 $5,928.06 $12,450.00 $9,013.80 $7,870.00 $7,870.00 $0.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Employee Benefits $196,250.00 $185,937.60 $221,010.00 $207,941.80 $211,034.00 $211,034.00 $0.00 Professional Services 430.140 Contracted Services $35,000.00 $10,501.93 $0.00 $0.00 $10,000.00 $10,000.00 $0.00 430.145 Junk Removal Services $100,000.00 $83,883.42 $25,000.00 $1,840.50 $25,000.00 $25,000.00 $0.00 T.t.l: Pr.f- i.n- -ry : $135,000.00 $94,385.35 $25,000.00 $1,840.50 $35,000.00 $35,000.00 $0.00 aupport Goods & Services 450.100 Office Supplies $1,500.00 $1,737.34 $1,500.00 $909.70 $1,500.00 $1,500.00 $0.00 450.115 Computer Software <5000 $0.00 $800.00 $0.00 $9.99 $0.00 $0.00 $0.00 450.120 Printing /Binding $2,500.00 $1,063.00 $5,000.00 $0.00 $5,000.00 $5,000.00 $0.00 450.140 Dues /Books /Period $1,500.00 $700.00 $1,000.00 $818.12 $1,000.00 $1,000.00 $0.00 450.160 Furniture /Fixtures $2,000.00 $907.95 $2,000.00 $0.00 $2,000.00 $2,000.00 $0.00 450.170 Mach /Equip <$5000.00 $5,000.00 $751.92 $0.00 $0.00 $0.00 $0.00 $0.00 450.190 Maps $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.210 Food /Business Lunch $0.00 $123.70 $0.00 $0.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $4,000.00 $1,477.04 $1,500.00 $5,396.49 $7,000.00 $7,000.00 $0.00 450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 user: Karl Short Pages 20 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 140 Community Development 450.270 Continuing Education $8,000.00 $8,186.82 $10,300.00 $5,756.40 $10,000.00 $10,000.00 $0.00 450.290 Recruit/Relocation $1,500.00 $448.91 $1,500.00 $0.00 $10,000.00 $10,000.00 $0.00 450.300 Travel /Per Diem $4,500.00 $4,657.76 $4,500.00 $1,066.49 $4,500.00 $4,500.00 $0.00 450.302 Commission Travel $2,500.00 $4,050.15 $5,750.00 $6,307.14 $7,000.00 $7,000.00 $0.00 450.310 Training Materials $2,000.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 450.330 Rent $39,494.00 $39,493.80 $40,000.00 $36,666.66 $40,000.00 $40,000.00 $0.00 450.340 Telephone $2,500.00 $1,707.51 $3,000.00 $2,106.84 $3,000.00 $3,000.00 $0.00 450.430 Repairs /Maintenance $1,000.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 450.435 Maint Agreements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.480 Boards & Committees $19,400.00 $16,068.82 $18,000.00 $12,660.76 $18,000.00 $18,000.00 $0.00 Total: Support Goods & Services $97,394.00 $82,174.72 $96,050.00 $71,698.59 $111,000.00 $111,000.00 $0.00 Capital Outlay 470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.110 Furnitures /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.115 Computer Software >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Caoital Outlae $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Allocated To Projects 492.130 Coastal Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.200 Special Revenue Funds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.210 Alloc to Land Sales ($2,400.00) ($500.04) ($500.00) ($333.32) ($500.00) ($500.00) $0.00 492.230 Allocated to CMG $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.234 Allocated to LEPC $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.530 Alloc/Solid Waste ($2,500.00) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 492.560 911 Services ($28,800.00) $0.00 ($750.00) $0.00 $0.00 $0.00 $0.00 Total: Allocated To Projects ($33,700.00) ($500.04) ($1,250.00) ($333.32) ($500.00) ($500.00) $0.00 Department Total: Community Development $758,864.00 $680,911.37 $696,310.00 $612,705.57 $725,804.00 $725,804.00 $0.00 user: Karl Short Pages 21 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 142 Building Official Profession Services 430.140 Contracted Services $140,000.00 $94,805.07 $120,000.00 $175,487.55 $120,000.00 $120,000.00 $0.00 Total: Professional Services $140,000.00 $94,805.07 $120,000.00 $175,487.55 $120,000.00 $120,000.00 $0.00 Sunnort Goods & Services 450.100 Office Supplies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.300 Travel /Per Diem $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.330 Rent $13,653.00 $13,653.00 $11,484.00 $10,527.00 $11,484.00 $11,484.00 $0.00 450.340 Telephone $125.00 $71.86 $55.00 $77.71 $0.00 $0.00 $0.00 Total: Su000rt Goods &Services $13,778.00 $13,724.86 $11,539.00 $10,604.71 $11,484.00 $11,484.00 $0.00 Department Total: Building Official $153,778.00 $108,529.93 $131,539.00 $186,092.26 $131,484.00 $131,484.00 $0.00 user: Karl Short Pages 22 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 160 Economic Development Professional Services 430.140 Contracted Services $22,000.00 $17,000.00 $40,000.00 $13,801.45 $30,000.00 $30,000.00 $0.00 Total' Professional Services $22,000.00 $17,000.00 $40,000.00 $13,801.45 $30,000.00 $30,000.00 $0.00 Contributions 448.360 Special Events $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.362 Chamber Of Commerce $43,000.00 $45,000.00 $45,000.00 $44,000.00 $43,000.00 $43,000.00 $0.00 448.364 Kod ConventionBureau $5,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.386 City Of Kodiak $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.390 Ak Ocean Seas&Fisher $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.391 Karluk Lake project $0.00 $0.00 $50,000.00 $50,000.00 $0.00 $0.00 $0.00 448.401 Kodiak Salmon Workgroup $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Contributions $48,000.00 $45,000.00 $95,000.00 $94,000.00 $43,000.00 $43,000.00 $0.00 Sunnnrt Goods & Services 450.100 Office Supplies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.140 Dues /Books /Period $0.00 $600.00 $600.00 $600.00 $600.00 $600.00 $0.00 450.300 Travel /Per Diem $5,000.00 $992.75 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Suonort Goods & Services $5,000.00 $1,592.75 $600.00 $600.00 $600.00 $600.00 $0.00 Department Total: Economic Development $75,000.00 $63,592.75 $135,600.00 $108,401.45 $73,600.00 $73,600.00 $0.00 user: Karl Short Pages 23 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report Account Number Description 2009 Amended 2011 Actual 2012 Amended 2012 Actual P Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 165 General Administration Personnel Sery ces 410.110 Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Personnel Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fmnlovee Benefits 420.110 Unemployment Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.120 FICA Taxes $0.00 $147.45 $0.00 $0.00 $0.00 $0.00 $0.00 420.130 Group Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.140 Retirement $0.00 $0.00 $0.00 $177.61 $0.00 $0.00 $0.00 420.150 Workers Compensation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Emoloyee Benefits $0.00 $147.45 $0.00 $177.61 $0.00 $0.00 $0.00 Professional Services 430.170 Contract Negotiators $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total' Professional Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Audit Exoense 432.100 Professional Sery $76,000.00 $80,775.79 $90,000.00 $97,873.55 $100,000.00 $100,000.00 $0.00 432.110 Out Of Pocket Exp $20,000.00 $0.00 $20,000.00 $0.00 $20,000.00 $20,000.00 $0.00 432.120 Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Audit Exoense $96,000.00 $80,775.79 $110,000.00 $97,873.55 $120,000.00 $120,000.00 $0.00 Contracted .Servicefl 444.105 Outside Audits $30,000.00 $0.00 $10,000.00 $3,247.50 $10,000.00 $10,000.00 $0.00 444.110 Animal Control $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Contracted Services $30,000.00 $0.00 $10,000.00 $3,247.50 $10,000.00 $10,000.00 $0.00 Su000rt Goods & Services 450.100 Office Supplies $2,500.00 $2,732.94 $2,500.00 $3,184.97 $3,500.00 $3,500.00 $0.00 450.120 Printing /Binding $4,000.00 $3,922.11 $0.00 $0.00 $0.00 $0.00 $0.00 user: Karl Short Pages 24 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 165 General Administration 450.130 Postage $15,000.00 $21,070.44 $20,000.00 $15,436.89 $25,000.00 $25,000.00 $0.00 450.160 Furniture /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.170 Mach /Equip < $5000.00 $0.00 $4,571.15 $0.00 $0.00 $0.00 $0.00 $0.00 450.180 Equipment Rental $5,000.00 $5,080.98 $3,500.00 $1,344.87 $3,500.00 $3,500.00 $0.00 450.200 Honorarium /Amenities $2,000.00 $901.95 $2,000.00 $1,209.37 $2,000.00 $2,000.00 $0.00 450.210 FoodlBusiness Lunch $500.00 $311.62 $500.00 $91.04 $500.00 $500.00 $0.00 450.215 Discretionary Funds $100.00 $0.00 $100.00 $0.00 $100.00 $100.00 $0.00 450.220 Insur And Bonding $20,000.00 $25,468.65 $18,000.00 $51,087.55 $60,000.00 $60,000.00 $0.00 450.230 Advertising /Hearings $1,000.00 $212.49 $1,000.00 $1,369.13 $1,000.00 $1,000.00 $0.00 450.250 Data Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.270 Continuing Education $1,500.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 450.280 Staff Training $2,000.00 $386.60 $2,000.00 $0.00 $2,000.00 $2,000.00 $0.00 450.290 Recruit/Relocation $0.00 $0.00 $0.00 $65.43 $0.00 $0.00 $0.00 450.300 Travel /Per Diem $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.320 Bad Debts Expense $1,000.00 $9,162.32 $2,000.00 $2.93 $2,000.00 $2,000.00 $0.00 450.323 Collection Agency Expense $1,000.00 $27.74 $2,977.00 $2.83 $3,000.00 $3,000.00 $0.00 450.325 Settlement Costs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.327 Fines $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.330 Rent $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.340 Telephone $2,000.00 $1,188.29 $3,000.00 $851.33 $3,000.00 $3,000.00 $0.00 450.365 Fuel - Vehicle $4,000.00 $5,812.48 $5,000.00 $6,230.76 $7,000.00 $7,000.00 $0.00 450.430 Repairs /Maintenance $2,000.00 $0.00 $200.00 $174.00 $500.00 $500.00 $0.00 450.440 Auto Repairs &Maint. $8,000.00 $2,801.36 $8,000.00 $5,049.19 $12,000.00 $12,000.00 $0.00 450.450 Contingencies $0.00 $37,059.86 $5,345.00 $0.00 $20,000.00 $20,000.00 $0.00 450.461 Safety Supplies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.495 Bank Fees $10,000.00 $1,348.64 $2,000.00 $1,630.00 $4,000.00 $4,000.00 $0.00 450.496 Credit Card Fees $90,000.00 $56,070.90 $25,000.00 $19,455.79 $0.00 $0.00 $0.00 .. .... ... • -.. - $171,600.00 $178,130.52 $104,122.00 $107,186.08 $150,100.00 $150,100.00 $0.00 user Karl Short Pages 25 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 165 General Administration Caollal 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 $17,639.00 $0.00 $0.00 $25,000.00 $25,000.00 $0.00 Total: Canital Outlay $0.00 $17,639.00 $0.00 $0.00 $25,000.00 $25,000.00 $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 $297,600.00 $276,692.76 $224,122.00 $208,484.74 $305,100.00 $305,100.00 $0.00 user: Karl Short Pages 26 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 172 Parks and Recreation Personnel Services 410.110 Salaries $0.00 $4,385.25 $5,000.00 $1,913.67 $5,000.00 $5,000.00 $0.00 410.120 Temporary Help $0.00 $0.00 $0.00 $45.00 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Personnel Services $0.00 $4,385.25 $5,000.00 $1,958.67 $5,000.00 $5,000.00 $0.00 Employee Benefits 420.110 Unemployment Taxes $0.00 $0.43 $0.00 $0.20 $0.00 $0.00 $0.00 420.120 FICA Taxes $0.00 $321.95 $0.00 $142.64 $0.00 $0.00 $0.00 420.130 Group Insurance $0.00 $1,190.30 $0.00 $539.82 $0.00 $0.00 $0.00 420.140 Retirement $0.00 $1,087.24 $0.00 $420.75 $0.00 $0.00 $0.00 420.150 Workers Compensation $0.00 $183.54 $0.00 $161.65 $0.00 $0.00 $0.00 Total: Fmpinvee Benefits $0.00 $2,783.46 $0.00 $1,265.06 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services $0.00 $4,985.00 $10,000.00 $0.00 $18,000.00 $18,000.00 $0.00 Total: Professional Services $0.00 $4,985.00 $10,000.00 $0.00 $18,000.00 $18,000.00 $0.00 Support Goods & Services 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 $1,471.78 $5,000.00 $131.26 $22,000.00 $22,000.00 $0.00 450.510 Recycling Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Support Goods & Services $0.00 $1,471.78 $5,000.00 $131.26 $22,000.00 $22,000.00 $0.00 Department Total: Parks and Recreation $0.00 $13,625.49 $20,000.00 $3,354.99 $45,000.00 $45,000.00 $0.00 user: Karl Short Pages 27 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 175 Emergency Prepardness Personnel S rvi 410.110 Salaries $0.00 $1,791.51 $5,000.00 $359.96 $5,000.00 $5,000.00 $0.00 410.120 Temporary Help $0.00 $1,887.33 $0.00 $2,471.93 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $160.28 $0.00 $1.211.07 $0.00 $0.00 $0.00 410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Personnel Services $0.00 $3,839.12 $5,000.00 $4,042.96 $5,000.00 $5,000.00 $0.00 Employee Benefits 420.110 Unemployment Taxes $0.00 $0.19 $0.00 $0.15 $0.00 $0.00 $0.00 420.120 FICA Taxes $0.00 $285.22 $0.00 $301.41 $0.00 $0.00 $0.00 420.130 Group Insurance $0.00 $241.46 $0.00 $22.91 $0.00 $0.00 $0.00 420.140 Retirement $0.00 $489.00 $0.00 $345.53 $0.00 $0.00 $0.00 420.150 Workers Compensation $0.00 $82.33 $0.00 $50.11 $0.00 $0.00 $0.00 Total Employee Benefits $0.00 $1,098.20 $0.00 $720.11 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services $0.00 $0.00 $20,000.00 $126.00 $30,000.00 $30,000.00 $0.00 Total: Professional Services $0.00 $0.00 $20,000.00 $126.00 $30,000.00 $30,000.00 $0.00 ,Sy.pi nnrt Goods & Services 450.100 Office Supplies $100.00 $0.00 $500.00 $0.00 $500.00 $500.00 $0.00 450.120 Printing /Binding $1,200.00 $0.00 $1,500.00 $0.00 $1,000.00 $1,000.00 $0.00 450.170 Mach /Equip < $5000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $3,000.00 $1,757.00 $3,000.00 $1,720.00 $3,000.00 $3,000.00 $0.00 450.230 Advertising /Hearings $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 450.300 Travel /Per Diem $1,000.00 $61.50 $1,000.00 $139.50 $1,000.00 $1,000.00 $0.00 450.340 Telephone $0.00 $0.00 $500.00 $0.00 $500.00 $500.00 $0.00 450.350 Electricity $2,500.00 $2,230.36 $2,500.00 $2,124.22 $2,500.00 $2,500.00 $0.00 450.430 Repairs /Maintenance $1,000.00 $771.28 $2,000.00 $760.00 $5,000.00 $5,000.00 $0.00 Total Supnnrt Goods & Services $8,800.00 $4,820.14 $12,000.00 $4,743.72 $14,500.00 $14,500.00 $0.00 user: Karl Short Pages 28 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 175 Emergency Prepardness Capital Outlay 470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Capital Outlay $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: Emergency Prepardness $8,800.00 $9,757.46 $37,000.00 $9,632.79 $49,500.00 $49,500.00 $0.00 user: Karl Short Pages 29 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 180 School District Support Professional Services 430.160 Data Proc.Services $75,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 430.165 Providence M.H. Sery $381,350.00 $381,350.00 $0.00 $0.00 $0.00 $0.00 $0.00 430.167 School Crossing Guards $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Tot aP Professional Se rvices $456,350.00 $381,350.00 $0.00 $0.00 $0.00 $0.00 $0.00 Audit Expense 432.100 Professional Sery $30,000.00 $29,400.00 $0.00 $0.00 $0.00 $0.00 $0.00 432.110 Out Of Pocket Exp $7,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 latalSaLaigale $37,000.00 $29,400.00 $0.00 $0.00 $0.00 $0.00 $0.00 nnpport Goods & Services 450.220 Insur And Bonding $190,000.00 $138,470.46 $0.00 $0.00 $0.00 $0.00 $0.00 450.225 Insurance Deductible $2,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: upon Gons: -rvi - $192,000.00 $138,470.46 $0.00 $0.00 $0.00 $0.00 $0.00 Operng Transfers 494.220 Building And Grounds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.290 KIBSD $9,250,834.00 $9,472,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.292 Additional transfer KIBSD $0.00 $19,129.54 $0.00 $0.00 $0.00 $0.00 $0.00 Total: O ep rating Transfers $9,250,834.00 $9,491,129.54 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: School District Support $9,936,184.00 $10,040,350.00 $0.00 $0.00 $0.00 $0.00 $0.00 user: Karl Short Pages 30 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 185 Health & Social Services Contributions 448.303 Providence /Safe Harbor $21,060.00 $25,000.00 $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 $60,000.00 $60,000.00 $60,000.00 $0.00 $0.00 $0.00 448.310 American Red Cross $7,000.00 $7,000.00 $7,000.00 $7,000.00 $0.00 $0.00 $0.00 448.314 Kod Baptist Mission $27,000.00 $37,500.00 $37,500.00 $37,500.00 $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 $0.00 448.321 Health Care Foundation $15,000.00 $20,000.00 $20,000.00 $20,000.00 $0.00 $0.00 $0.00 448.322 SeniorCitizenSupport $28,000.00 $35,000.00 $35,000.00 $35,000.00 $0.00 $0.00 $0.00 448.324 Hope Community Resources $5,000.00 $5,000.00 $5,000.00 $5,000.00 $0.00 $0.00 $0.00 448.366 KANA Family Center $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.380 Salvation Army $9,060.00 $10,000.00 $10,000.00 $10,000.00 $0.00 $0.00 $0.00 448.382 Br Francis Shelter $40,000.00 $50,000.00 $50,000.00 $50,000.00 $0.00 $0.00 $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 $10,300.00 $10,300.00 $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 $301.00 $0.00 $15.00 $0.00 $286,315.00 $286,315.00 $0.00 Total' Contributions $233,000.00 $286,315.00 $286,315.00 $286,300.00 $286,315.00 $286,315.00 $0.00 Department Total: Health & Social Services $233,000.00 $286,315.00 $286,315.00 $286,300.00 $286,315.00 $286,315.00 $0.00 user: Karl Short Pages 31 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 186 Animal Control Contracted Services 444.110 Animal Control $84,125.00 $84,125.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Contracted Services $84,125.00 $84,125.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: Animal Control $84,125.00 $84,125.00 60.00 $0.00 60.00 $0.00 $0.00 user: Karl Short Pages 32 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 190 Educ, Culture, Recreation Contributions 448.301 School Crossing Guards $12,000.00 $0.00 $12,000.00 $0.00 $0.00 $0.00 $0.00 448.311 Dig Afognak $566.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.330 KMXT Public Radio $7,500.00 $7,500.00 $7,500.00 $7,500.00 $0.00 $0.00 $0.00 448.332 Historical Society $5,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.334 Summer Basket Ball $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.338 Kod Is Sportsmen $4,000.00 $0.00 $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 $0.00 $0.00 448.342 Village Libraries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.344 Chiniak Public Lib $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.346 City Of Kodiak Lib $116,400.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.348 Head Start $9,000.00 $9,000.00 $9,000.00 $9,000.00 $0.00 $0.00 $0.00 448.350 Kodiak College $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.351 North Star PTA $5,400.00 $5270.00 $5,400.00 $4,373.79 $0.00 $0.00 $0.00 448.352 Kod Little League $3,000.00 $4,500.00 $4,500.00 $4,500.00 $0.00 $0.00 $0.00 448.353 North Star Trails $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.354 Kod Library Assoc. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.356 Santa In The Village $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.358 Karluk IRA Council $20,200.00 $22,200.00 $20,200.00 $0.00 $0.00 $0.00 $0.00 448.360 Special Events $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.362 Chamber Of Commerce $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.364 Kod ConventionBureau $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.365 KANA Youth Olympics $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.366 KANA Family Center $12,000.00 $12,000.00 $12,000.00 $12,000.00 $0.00 $0.00 $0.00 448.367 KANA Alutiiq Studies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.371 Kodiak Soil 8 Water $0.00 $2,820.00 $3,685.00 $3,685.00 $0.00 $0.00 $0.00 Conservation 448.372 Elks Fireworks $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.376 Alaska Future Leaders $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 user: Karl Short Pages 33 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 190 Educ, Culture, Recreation 448.378 Rainbow ChildcareCen $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.380 Salvation Army $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.384 Kod Youth Sery Net $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.392 Girl Scouts $1,000.00 $1,000.00 $1,000.00 $1,000.00 $0.00 $0.00 $0.00 448.393 Waterfront Enhance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.395 Kodiak SK8 Board $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.396 Kod Football League $3,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.397 St.Innocent Academy $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.399 ST. MARY'S $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.405 Kodiak Teen Court $5,100.00 $5,100.00 $5,100.00 $5,100.00 $0.00 $0.00 $0.00 448.406 Kodiak Maritime Museum $1,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.407 Kodiak Audubon Society $1,300.00 $1,300.00 $1,300.00 $1,300.00 $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 $7,134.00 $0.00 $0.00 $0.00 $96,685.00 $96,685.00 $0.00 Total' Contributions $229,600.00 $85,690.00 $96,685.00 $63,458.79 $96,685.00 $96,685.00 $0.00 Department Total: Educ, Culture, Recreation $229,600.00 $85,690.00 $96,685.00 $63,458.79 $96,685.00 $96,685.00 $0.00 user Karl Short Pages 34 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 191 Kod College & Libraries Contributions 448.350 Kodiak College $72,000.00 $72,000.00 $72,000.00 $72,000.00 $72,000.00 $180,000.00 ($108,000.00) 448.900 Public Libraries $21,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $0.00 Total' Contributions $93,000.00 $87,000.00 $87,000.00 $87,000.00 $87,000.00 $195,000.00 ($108,000.00) Department Total: Kod College & Libraries $93,000.00 $87,000.00 $87,000.00 $87,000.00 $87,000.00 $195,000.00 ($108,000.00) user: Karl Short Pages 35 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 100 General Fund Department 195 Transfers Out Operating Transfers 494.200 Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.201 Education Support Fund $0.00 $0.00 $331,871.00 $331,871.00 $0.00 $0.00 $0.00 494220 Building And Grounds $62,000.00 $34,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.225 Insurance Contingency $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.230 Coastal Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.274 Exxon Claims Settle $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.295 Transfers to special projects $0.00 $227,372.00 $35,000.00 $0.00 $0.00 $0.00 $0.00 494.300 Debt Service $218,000.00 $1,503,500.00 $0.00 $0.00 $429,488.00 $906,059.00 ($476,571.00) 494.310 Debt Service Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.410 Capital Proj - KIB $24,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.420 Cap Proj - School Bonds $0.00 $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 $0.00 $0.00 494.469 Renewal and Replacement $0.00 $0.00 $63,220.00 $0.00 $0.00 $0.00 $0.00 Projects 494.495 Hospital Improvements $295,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.530 Solid Waste Disposal $6,450.00 $13,500.00 $13,500.00 $0.00 $13,500.00 $13,500.00 $0.00 494.540 Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total :O a gTransfers $605,450.00 $1,778,872.00 $443,591.00 $331,871.00 $442,988.00 $919,559.00 ($476,571.00) Department Total: Transfers Out $605,450.00 $1,778,872.00 $443,591.00 $331,871.00 $442,988.00 $919,559.00 ($476,571.00) user: Karl Short Pages 36 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Revenue Totals. $16,281,684.00 $16,642,841.95 $5,971,621.00 $4,535,787.19 $6,025,710.00 $6,610,281.00 ($584,571.00) Expense Totals $15,518,648.00 $17,034,271.29 $5,971,621.00 $4,822,367.59 $6,025,710.00 $6,610,281.00 ($584,571.00) Fund Total: General Fund $763,036.00 ($391,429.34) $0.00 ($286,580.40) $0.00 $0.00 $0.00 user: Karl Short Pages 37 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 220 Building And Grounds Revenue Department 000 Fund Revenues State Shared Revenues 335.125 Temporary Fiscal Relief $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 335.190 Pers On Behalf Payment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: State Shared Revenues $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Charges For Services 340.210 Fees - Junk Removal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Charges For Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Interest Farnings 361.100 Interest Earnings $8,600.00 $6,451.96 $1,000.00 $3,520.60 $2,000.00 $1,270.00 $730.00 361.300 Change in Fair Mkt value $0.00 ($5,012.32) $0.00 $726.10 $0.00 $0.00 $0.00 Total: Interest Farninas $8,600.00 $1,439.64 $1,000.00 $4,246.70 $2,000.00 $1,270.00 $730.00 Rents And Royalties 363.100 KIB $236,450.00 $315,928.20 $315,950.00 $275,970.73 $315,950.00 $315,950.00 $0.00 363.110 City Of Kodiak $78,590.00 $97,583.40 $97,588.00 $91,476.80 $97,588.00 $97,588.00 $0.00 363.120 1(18 School District $100,290.00 $139,896.60 $139,900.00 $128,241.67 $139,900.00 $139,900.00 $0.00 363.130 KMXT Public Radio $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 363.140 Borough Bldg - Annex $9,770.00 $16,478.40 $16,470.00 $10,073.58 $16,470.00 $16,470.00 $0.00 363.145 Kod Tribal Council $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 363.150 Kodiak AMI $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 363.160 Comm&RegionalAffairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 363.170 Mental Health Center $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 363.180 Legislative Affairs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 363.190 Day Care Assist Prog $4,710.00 $10,500.60 $10,500.00 $9,625.00 $0.00 $0.00 $0.00 363.200 Chiniak Housing Rent $0.00 $600.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Rents And Royalties $429,810.00 $580,987.20 $580,408.00 $515,387.78 $569,908.00 $569,908.00 $0.00 Miscellannus - Classified 380.230 Insur Rebate - Misc $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 user: Karl Short Pages 38 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 220 Building And Grounds Department 000 Fund Revenues 380.261 Other $0.00 $142.00 $0.00 $1.00 $0.00 $0.00 $0.00 Iota'' Miscellannus - Classified $0.00 $142.00 $0.00 $1.00 $0.00 $0.00 $0.00 Other FinancinoSources 389.100 Use Of Fund Balance $109,075.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 • r- 'r.n is. . r • $109,075.00 $0.00 - $0.00 $0.00 $0.00 $0.00 $0.00 gperatinc Transfers In 391.100 General Fund $62,000.00 $34,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 391.210 Land Sale Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 391.225 Insurance contengency fd $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 391.276 Facilities Fund $185,000.00 $118,000.00 $16,000.00 $40,000.00 $18,000.00 $18,000.00 $0.00 391.310 Debt Service - Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 391.410 Capital Projects -KIB $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total' Oneratina Transfers In $247,000.00 $152,500.00 $18,000.00 $40,000.00 $18,000.00 $18,000.00 $0.00 Department Total: Fund Revenues $794,485.00 $735,068.84 $599,408.00 $559,635.48 $589,908.00 $589,178.00 $730.00 user: Karl Short Pages 39 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 220 Building And Grounds Revenue Totals $794,485.00 $735,068.84 $599,408.00 $559,635.48 $589,908.00 $589,178.00 $730.00 Expenses Department 232 Borough Building Personnel Services 410.110 Salaries $84,570.00 $109,401.49 $80,090.00 $103,028.77 $0.00 $83,600.00 ($83,600.00) 410.120 Temporary Help $770.00 $10,535.46 $0.00 $5,517.44 $6,000.00 $6,000.00 $0.00 410.130 Overtime $490.00 $271.29 $3,330.00 $602.50 $0.00 $2,830.00 ($2,830.00) 410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Personnel Services $85,830.00 $120,208.24 $83,420.00 $109,148.71 $6,000.00 $92,430.00 ($86,430.00) Fmnlnvee Benefits 420.110 Unemployment Taxes $0.00 $11.12 $0.00 $10.30 $0.00 $0.00 $0.00 420.120 FICA Taxes $6,570.00 $8,925.41 $6,390.00 $7,874.66 $0.00 $6,590.00 ($6,590.00) 420.130 Group Insurance $18,825.00 $28,998.21 $12,955.00 $28,343.24 $0.00 $30,256.00 ($30,256.00) 420.140 Retirement $18,710.00 $31,513.51 $23,320.00 $36,563.91 $0.00 $24,160.00 ($24,160.00) 420.150 Workers Compensation $7,550.00 $3,594.52 $5,270.00 $5,128.27 $0.00 $2,750.00 ($2,750.00) Total Fmnlovee Benefits $51,655.00 $73,042.77 $47,935.00 $77,920.38 $0.00 $63,756.00 ($63,756.00) Professional Services 430.140 Contracted Services $0.00 $50,402.87 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Professional Services $0.00 $50,402.87 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods 8 Services 450.100 Office Supplies $500.00 $673.31 $500.00 $0.00 $200.00 $200.00 $0.00 450.120 Printing /Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.160 Furniture /Fixtures $500.00 $1,547.27 $3,000.00 $0.00 $3,000.00 $3,000.00 $0.00 450.170 Mach /Equip <$5000.00 $1,000.00 $249.00 $2,000.00 $0.00 $1,000.00 $1,000.00 $0.00 450.220 Insur And Bonding $15,000.00 $7,895.46 $15,000.00 $8,189.00 $15,000.00 $15,000.00 $0.00 450.230 Advertising /Hearings $1,000.00 $136.74 $500.00 $0.00 $500.00 $500.00 $0.00 450.261 Eng /Fac AdminSupport $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.270 Continuing Education $3,000.00 $199.00 $6,000.00 $275.50 $3,000.00 $3,000.00 $0.00 450.300 Travel /Per Diem $0.00 $0,00 $0.00 $0.00 $0.00 $0.00 $0.00 450.320 Bad Debts Expense $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 user Karl Short Pages 40 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 220 Building And Grounds Department 232 Borough Building 450.340 Telephone $0.00 $1,526.65 $2,000.00 $689.73 $1,000.00 $1,000.00 $0.00 450.350 Electricity $90,000.00 $62,771.50 $70,000.00 $53,462.46 $70,000.00 $70,000.00 $0.00 450.360 Fuel- Heating $60,000.00 $61,271.50 $65,000.00 $49,382.00 $60,000.00 $60,000.00 $0.00 450.370 Water /Sewer $10,000.00 $12,119.76 $14,000.00 $10,655.12 $14,000.00 $14,000.00 $0.00 450.380 Snow Removal /Sanding $7,000.00 $12,511.40 $11,330.00 $30,892.75 $14,000.00 $14,000.00 $0.00 450.390 Refuse Coll /Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.410 Janitorial Services $46,000.00 $45,749.40 $48,000.00 $37,620.00 $50,000.00 $50,000.00 $0.00 450.430 Repairs /Maintenance $20,000.00 $10,985.84 $30,000.00 $5,275.91 $42,000.00 $42,000.00 $0.00 450.450 Contingencies $0.00 $0.00 $139,593.00 $0.00 $20,000.00 $69,762.00 ($49,762.00) 450.510 Recycling Services $1,500.00 $1,415.00 $1,600.00 $1,720.00 $2,000.00 $2,000.00 $0.00 Tort Goods & Services $255,500.00 $219,051.83 $408,523.00 $198,162.47 $295,700.00 $345,462.00 ($49,762.00) Caoital Outlay 470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.110 Furnitures /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.120 Automotive $1,000.00 $0.00 $5,000.00 $0.00 $5,000.00 $5,000.00 $0.00 470.130 Landscaping $0.00 $0.00 $9,000.00 $0.00 $0.00 $0.00 $0.00 470.140 Remodel /Renovation $15,000.00 $9,895.61 $10,000.00 $790.50 $10,000.00 $10,000.00 $0.00 Total Genital Outlay $16,000.00 $9,895.61 $24,000.00 $790.50 $15,000.00 $15,000.00 $0.00 Ooeratinc Transfers 494.100 General Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.310 Debt Service Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: O eF eratinq Transfers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: Borough Building $408,985.00 $472,601.32 $563,878.00 $386,022.06 $316,700.00 $516,648.00 ($199,948.00) user: Karl Short Pages 41 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 220 Building And Grounds Department 233 Mental Health Center Personnel Services 410.110 Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Personnel Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Employee japaefaa 420.110 Unemployment Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.120 FICA Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.130 Group Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.140 Retirement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.150 Workers Compensation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Professional Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 apport Goods & Services 450.220 Insur And Bonding $5,000.00 $1,920.67 $3,000.00 $1,883.00 $3,000.00 $3,000.00 $0.00 450.261 Eng /Fac AdminSupport $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.340 Telephone $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.350 Electricity $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.360 Fuel- Heating $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.370 Water /Sewer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.380 Snow Removal /Sanding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.410 Janitorial Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.430 Repairs /Maintenance $25,000.00 $14,506.61 $5,000.00 $0.00 $5,000.00 $5,000.00 $0.00 Total: Support Goods & Services $30,000.00 $16,427.28 $8,000.00 $1,883.00 $8,000.00 $8,000.00 $0.00 user: Karl Short Pages 42 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 220 Building And Grounds Department 233 Mental Health Center Capital Outlay 470.140 Remodel /Renovation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 latel&agitelDialay $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: Mental Health Center $30,000.00 $16,427.28 $8,000.00 $1,883.00 $8,000.00 $8,000.00 $0.00 user: Karl Short Pages 43 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 220 Building And Grounds Department 234 School Buildings - KIB Personnel Services 410.110 Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $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 $0.00 $0.00 Total: Personnel Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Emolovee Benefits 420.110 Unemployment Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.120 FICA Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.130 Group Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.140 Retirement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.150 Workers Compensation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Emolovee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 professional Services 430.140 Contracted Services $500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Professional Services $500.00 $0.00 $0.00 50.00 $0.00 $0.00 $0.00 ei eee . - ri 450.100 Office Supplies $0.00 $0.00 $0.00 $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 $0.00 $0.00 450.120 Printing /Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.140 Dues /Books /Period $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.160 Furniture /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.170 Mach /Equip <$5000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $176,000.00 $109,254.06 $0.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.250 Data Services $0.00 $0.00 $0.00. $0.00 $0.00 $0.00 $0.00 450.270 Continuing Education $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.290 Recruit/Relocation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 user: Karl Short Pages 44 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 220 Building And Grounds Department 234 School Buildings - KIB 450.300 Travel /Per Diem $10,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.330 Rent $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.340 Telephone $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.350 Electricity $500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.360 Fuel- Heating $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.380 Snow Removal /Sanding $112,000.00 $110,116.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.430 Repairs /Maintenance $50,000.00 $1,000.00 $0.00 $500.00 $0.00 $0.00 $0.00 450.431 Minor Rep /Maint School $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.440 Auto Repairs &Maint. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: SuDoort Goods & Services $349,000.00 $220,370.06 $0.00 $500.00 $0.00 $0.00 $0.00 Capital Outlay 470.100 Machinery/Equip >$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.110 Furnitures /Fixtures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.115 Computer Software>$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.130 Landscaping $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.140 Remodel /Renovation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 470.160 School Projects $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Capital Douai/ $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Oneratina Transfer 494.100 General Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.292 Additional transfer KIBSD $0.00 $14,629.94 $0.00 $0.00 $0.00 $0.00 $0.00 Total a $0.00 $14,629.94 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: School Buildings - KIB $349,500.00 $235,000.00 $0.00 $500.00 $0.00 $0.00 $0.00 user: Karl Short Pages 45 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 220 Building And Grounds Department 235 School Bld Major Repairs Personnel Services 410.110 Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Personnel Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fmnlnvee Benefits 420.110 Unemployment Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.120 FICA Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.130 Group Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.140 Retirement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.150 Workers Compensation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Emoloyee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services $0.00 $24,523.65 $0.00 $45,574.33 $0.00 $0.00 $0.00 Total: Professional Services $0.00 $24,523.65 $0.00 $45,574.33 $0.00 $0.00 $0.00 1agpnrt Goods & Services 450.110 Operating Supplies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $0.00 $26.00 $30.00 $47.00 $30.00 $30.00 $0.00 450.300 Travel /Per Diem $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.350 Electricity $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.360 Fuel- Heating $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.370 Water /Sewer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.390 Refuse Coll /Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.430 Repairs /Maintenance $0.00 $15,992.00 $25,000.00 $0.00 $35,000.00 $35,000.00 $0.00 450.450 Contingencies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Su000rt Goods & Services $0.00 $16,018.00 $25,030.00 $47.00 $35,030.00 $35,030.00 $0.00 Department Total: School Bld Major Repairs $0.00 $40,541.65 $25,030.00 $45,621.33 $35,030.00 $35,030.00 $0.00 user: Karl Short Pages 46 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 220 Building And Grounds Department 236 Parks Operation /Maint. Personnel Services 410.110 Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Personnel Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Emolovee Benefits 420.110 Unemployment Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.120 FICA Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.130 Group Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.140 Retirement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.150 Workers Compensation $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.160 Termination Reserve $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total' Emolovee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services $5,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Professional Services $5,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Contributions 448.407 Kodiak Audubon Society $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Su000rt Goods & Services 450.110 Operating Supplies $300.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $200.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.261 Eng /Fac AdminSupport $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.390 Refuse Coll /Disposal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.400 Road Grade /Ditching $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 user: Karl Short Pages 47 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 220 Building And Grounds Department 236 Parks Operation /Maint. 450.430 Repairs /Maintenance $500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 T to al Sunnort Goods & Services $1,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Capital 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: Parks Operation/Maint. $6,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Wednesday, May 30, 2012 user: Karl Short Pages 48 of 74 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 220 Building And Grounds Department 237 Chiniak School Personnel Services 410.110 Salaries $0.00 $1,197.44 $0.00 $1,681.72 $2,000.00 $2,000.00 $0.00 410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Personnel Services $0.00 $1,197.44 $0.00 $1,681.72 $2,000.00 $2,000.00 $0.00 Fmnlovee Benefits 420.110 Unemployment Taxes $0.00 $0.11 $0.00 $0.16 $0.00 $0.00 $0.00 420.120 FICA Taxes $0.00 $87.32 $0.00 $122.81 $0.00 $0.00 $0.00 420.130 Group Insurance $0.00 $432.99 $0.00 $169.64 $0.00 $0.00 $0.00 420.140 Retirement $0.00 $263.30 $0.00 $369.97 $0.00 $0.00 $0.00 420.150 Workers Compensation $0.00 $60.18 $0.00 $134.24 $0.00 $0.00 $0.00 Total Emolovee Benefits $0.00 $843.90 $0.00 $796.82 $0.00 $0.00 $0.00 •• ••-.. - 450.220 Insur And Bonding $0.00 $45.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.350 Electricity $0.00 $2,122.23 $0.00 $0.00 $0.00 $0.00 $0.00 450.360 Fuel- Heating $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.370 Water /Sewer $0.00 $1,880.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.380 Snow Removal /Sanding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.430 Repairs /Maintenance $0.00 $2,378.40 $0.00 $18,940.63 $25,000.00 $25,000.00 $0.00 T•t.l: ..•rt Go•. : - i - $0.00 $6,425.63 $0.00 $18,940.63 $25,000.00 $25,000.00 $0.00 Ooerating Transfers 494.450 Transfers to Capital Projects $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Ooeratinc Transfers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: Chiniak School $0.00 $8,466.97 $0.00 $21,419.17 $27,000.00 $27,000.00 $0.00 user: Karl Short Pages 49 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report Account Number Description 2009 Amended 2011 Actual 2012 Amended 2012 Actual P Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 220 Building And Grounds Department 238 Various Borough Buildings ..on ... . -M e 450.220 Insur And Bonding $0.00 $13.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.430 Repairs /Maintenance $0.00 $136.73 $2,500.00 $14,995.10 $0.00 $2,500.00 ($2,500.00) Total' Sunnon Goods R Services $0.00 $149.73 $2,500.00 $14,995.10 $0.00 $2,500.00 ($2,500.00) Department Total: Various Borough Buildings $0.00 $149.73 $2,500.00 $14,995.10 $0.00 $2,500.00 ($2,500.00) Wednesday, May 30, 2012 user: Karl Short Pages 50 of 74 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Revenue Totals: $794,485.00 $735,068.84 $599,408.00 $559,635.48 $589,908.00 $589,178.00 $730.00 Expense Totals $794,485.00 $773,186.95 $599,408.00 $470,440.66 $386,730.00 $589,178.00 ($202,448.00) Fund Total: Building And Grounds $0.00 ($38,118.11) $0.00 $89,194.82 $203,178.00 $0.00 $203,178.00 user: Karl Short Pages 51 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 234 L.E.P.C. Revenue Department 000 Fund Revenues State Of Alaska Grants 334.124 LEPC Grant $33,800.00 $18,154.00 $22,132.00 $10,762.69 $0.00 $22,132.00 ($22,132.00) 334.153 Pass Ill Admin $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 334.155 E.O.P Grant $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total State Of Alaska Grants $33,800.00 $18,154.00 $22,132.00 $10,762.69 $0.00 $22,132.00 ($22,132.00) State Shared Revenues 335.190 Pets On Behalf Payment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: Fund Revenues $33,800.00 $18,154.00 $22,132.00 $10,762.69 $0.00 $22,132.00 ($22,132.00) user: Karl Short Pages 52 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 234 L.E.P.C. Revenue Totals $33,800.00 $18,154.00 $22,132.00 $10,762.69 $0.00 $22,132.00 ($22,132.00) Expenses Department 242 Emergency Planning Commit Personnel Services 410.110 Salaries $11,000.00 $12,200.56 $8,402.00 $10,182.18 $8,402.00 $8,402.00 $0.00 410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $342.35 $0.00 $368.12 $0.00 $0.00 $0.00 410.140 Allocated Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $11,000.00 $12,542.91 $8,402.00 $10,550.30 $8,402.00 $8,402.00 $0.00 Emnlovee Benefits 420.110 Unemployment Taxes $0.00 $1.27 $1.00 $1.08 $1.00 $1.00 $0.00 420.120 FICA Taxes $0.00 $924.00 $629.00 $753.76 $629.00 $629.00 $0.00 420.130 Group Insurance $0.00 $2,450.20 $1,026.00 $1,329.25 $1,026.00 $1,026.00 $0.00 420.140 Retirement $0.00 $2,772.30 $1,867.00 $2,322.75 $1,867.00 $1,867.00 $0.00 420.150 Workers Compensation $0.00 $383.35 $228.00 $336.16 $228.00 $228.00 $0.00 Total: Fmnlnyee Benefits $0.00 $6,531.12 $3,751.00 $4,743.00 $3,751.00 $3,751.00 $0.00 Professional Services 430.140 Contracted Services $19,300.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total' Professional Services $19,300.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sunnort Goads & Services 450.100 Office Supplies $2,000.00 $12.00 $380.00 $0.00 $380.00 $380.00 $0.00 450.115 Computer Software <5000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.120 Printing /Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.130 Postage $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.170 Mach /Equip < $5000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $0.00 $1,029.21 $2,500.00 $40.56 $2,500.00 $2,500.00 $0.00 450.300 Travel /Per Diem $1,500.00 $0.00 $2,300.00 $0.00 $2,300.00 $2,300.00 $0.00 450.450 Contingencies $0.00 $0.00 $4,799.00 $0.00 $4,799.00 $4,799.00 $0.00 Total' Snnnort Goods & Services $3,500.00 $1,041.21 $9,979.00 $40.56 $9,979.00 $9,979.00 $0.00 user: Karl Short Pages 53 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 234 L.E.P.C. Department Total: Emergency Planning 533,800.00 520,115.24 522,132.00 515,333.86 522,132.00 522,132.00 50.00 Commit Wednesday, May 30, 2012 user: Karl Short Pages 54 of 74 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Revenue Totals: $33,800.00 $18,154.00 $22,132.00 $10,762.69 $0.00 $22,132.00 ($22,132.00) Expense Totals $33,800.00 $20,115.24 $22,132.00 $15,333.86 $22,132.00 $22,132.00 $0.00 Fund Total: L.E.P.C. $0.00 ($1,961.24) $0.00 ($4,571.17) ($22,132.00) $0.00 ($22,132.00) user Karl Short Pages 55 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 262 Mission Lake Tide Gate Revenue Department 000 Fund Revenues Property Tax 311.100 Real Property Tax $3,470.00 $4,365.71 $3,470.00 $4,843.60 $3,740.00 $3,740.00 $0.00 311.200 Personal PropertyTax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Proe(Lrty Tax $3,470.00 $4,365.71 $3,470.00 $4,843.60 $3,740.00 $3,740.00 $0.00 Penalties & Interest Tax 319.100 Penalties /Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Penalties & Interest Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 335.110 State Rev Sharing $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 335.190 Pers On Behalf Payment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total State Shared Revenues $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings $230.00 $454.03 $230.00 $634.06 $230.00 $230.00 $0.00 361.300 Change in Fair Mkt value $0.00 ($296.90) $0.00 $86.14 $0.00 $0.00 $0.00 Total: Interest Earnings $230.00 $157.13 $230.00 $720.20 $230.00 $230.00 $0.00 Miscellanous - Classified 380.170 Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Miscellanous - Classified $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Other Financing Sources 389.100 Use Of Fund Balance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Other Financingaowsn $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Proceeds Of I nog Term Dh( 393.100 Proceeds of loans $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Proceeds Of I nng Term Dbt $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: Fund Revenues $3,700.00 $4,522.84 $3,700.00 $5,563.80 $3,970.00 $3,970.00 $0.00 user: Karl Short Pages 56 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 262 Mission Lake Tide Gate Revenue Totals $3,700.00 $4,522.84 $3,700.00 $5,563.80 $3,970.00 $3,970.00 $0.00 Expenses Department 268 Mission Lake Tide Gate Personnel Services 410.110 Salaries $0.00 $12.37 $0.00 $0.00 $0.00 $0.00 $0.00 410.120 Temporary Help $0.00 $0.00 $0.00 $45.00 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.140 Allocated Salaries $1,000.00 $0.00 $0.00 $0.00 $1,000.00 $1,000.00 $0.00 Total; Personnel Services $1,000.00 $12.37 $0.00 $45.00 $1,000.00 $1,000.00 $0.00 Fmnlnvee Benefits 420.110 Unemployment Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.120 FICA Taxes $0.00 $0.90 $0.00 $3.44 $0.00 $0.00 $0.00 420.130 Group Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 420.140 Retirement $0.00 $2.70 $0.00 $0.00 $0.00 $0.00 $0.00 420.150 Workers Compensation $0.00 $0.00 $0.00 $1.86 $0.00 $0.00 $0.00 Total: Emnlnvee Benefits $0.00 $3.60 $0.00 $5.30 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services $2,000.00 $0.00 $2,000.00 $0.00 $2,000.00 $2,000.00 $0.00 • .I' • • - '•r. -. - $2,000.00 $0.00 $2,000.00 $0.00 $2,000.00 $2,000.00 $0.00 Support hoods & Services 450.220 Insur And Bonding $100.00 $5.00 $100.00 $7.00 $100.00 $100.00 $0.00 450.225 Insurance Deductible $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.320 Bad Debts Expense $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.430 Repairs /Maintenance $600.00 $0.00 $1,600.00 $0.00 $600.00 $870.00 ($270.00) Total Su000rt Goods & Services $700.00 $5.00 $1,700.00 $7.00 $700.00 $970.00 ($270.00) Cao'tal Outlay 470.100 Machinery/Equip>$5,000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Capital Outla¢ $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: Mission Lake Tide Gate $3,700.00 $20.97 $3,700.00 $57.30 $3,700.00 $3,970.00 ($270.00) user: Karl Short Pages 57 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Revenue Totals: $3,700.00 $4,522.84 $3,700.00 $5,563.80 $3,970.00 $3,970.00 $0.00 Expense Totals $3,700.00 $20.97 $3,700.00 $57.30 $3,700.00 $3,970.00 ($270.00) Fund Total: Mission Lake Tide Gate $0.00 $4,501.87 $0.00 $5,506.50 $270.00 $0.00 $270.00 user: Karl Short Pages 58 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 276 Facilities Fund Revenue Department 000 Fund Revenues Interest Earnings 361.100 Interest Earnings $1,480,000.00 $1,118,450.72 $700,000.00 $1,178,297.20 $850,000.00 $1,190,000.00 ($340,000.00) 361.300 Change in Fair Mkt value $0.00 ($467,033.40) $0.00 $131,805.99 $0.00 $0.00 $0.00 Total Interest Earn ngs $1,480,000.00 $651,417.32 $700,000.00 $1,310,103.19 $850,000.00 $1,190,000.00 ($340,000.00) Miscellanous - Classified 380.281 Proceeds - Shuyak Is $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Intel Miscellanous - Classified $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Other Financincuaga ces 389.100 Use Of Fund Balance $410,000.00 $0.00 $140,000.00 $0.00 $0.00 $0.00 $0.00 Total: Other Financing our a $410,000.00 $0.00 $140,000.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers IR 391.300 Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 391.555 Transfer In Fund 555 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 ..: •. -r -tin• T -n f- n $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: Fund Revenues $1,890,000.00 $651,417.32 $840,000.00 $1,310,103.19 $850,000.00 $1,190,000.00 ($340,000.00) user: Karl Short Pages 59 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 276 Facilities Fund Revenue Totals $1,890,000.00 $651,417.32 $840,000.00 $1,310,103.19 $850,000.00 $1,190,000.00 ($340,000.00) Expenses Department 286 Facilities Support Goods & Services 450.450 Contingencies $375,460.00 $0.00 $0.00 $0.00 $122,000.00 $0.00 $122,000.00 Toll ...rt ... . -rvi es $375,460.00 $0.00 $0.00 $0.00 $122,000.00 $0.00 $122,000.00 ODeratino Transfers 494.201 Education Support Fund $0.00 $0.00 $100,000.00 $100,000.00 $110,000.00 $110,000.00 $0.00 494.220 Building And Grounds $185,000.00 $118,000.00 $40,000.00 $40,000.00 $18,000.00 $18,000.00 $0.00 494.225 Insurance Contingency $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.300 Debt Service $932,000.00 $399,000.00 $400,000.00 $276,852.36 $0.00 $500,000.00 ($500,000.00) 494.410 Capital Proj - KIB $0.00 $0.00 $300,000.00 $300,000.00 $500,000.00 $0.00 $500,000.00 494.426 KRFC $0.00 $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 $0.00 $0.00 494.450 Transfers to Capital Projects $0.00 $243,933.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.469 Renewal and Replacement $0.00 $225,603.00 $0.00 $0.00 $0.00 $562,000.00 ($562,000.00) Projects 494.490 Landfill 165 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.495 Hospital Improvements $397,540.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Operating Transfers $1,514,540.00 $986,536.00 $840,000.00 $716,852.36 $628,000.00 $1,190,000.00 ($562,000.00) Department Total: Facilities $1,890,000.00 $986,536.00 $840,000.00 $716,852.36 $750,000.00 $1,190,000.00 ($440,000,00) user: Karl Short Pages 60 of 74 Wednesday, May 30, 2012 Kodiak island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Revenue Totals: $1,890,000.00 $651,417.32 $840,000.00 $1,310,103.19 $850,000.00 $1,190,000.00 ($340,000.00) Expense Totals $1,890,000.00 $986,536.00 $840,000.00 $716,852.36 $750,000.00 $1,190,000.00 ($440,000.00) Fund Total: Facilities Fund $0.00 ($335,118.68) $0.00 $593,250.83 $100,000.00 $0.00 $100,000.00 user Karl Short Pages 61 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report Account Number Description 2009 Amended 2011 Actual 2012 Amended 2012 Actual P Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 277 Tourism Development Revenue Department 000 Fund Revenues Sales Taxes 317.100 Bed Tax Revenues $70,000.00 $96,383.59 $92,000.00 $67,479.17 $92,000.00 $92,810.00 ($810.00) Total: Sales Taxes $70,000.00 $96,383.59 $92,000.00 $67,479.17 $92,000.00 $92,810.00 ($810.00) Penalties & Interest Tax 319.100 Penalties /Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Penalties & Interest Tat( $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings $980.00 $1,777.31 $0.00 $3,799.64 $2,000.00 $2,000.00 $0.00 361.300 Change in Fair Mkt value $0.00 ($1,269.56) $0.00 $461.89 $0.00 $0.00 $0.00 Total: Interest Famings $980.00 $507.75 $0.00 $4,261.53 $2,000.00 $2,000.00 $0.00 Department Total: Fund Revenues $70,980.00 $96,891.34 $92,000.00 $71,740.70 $94,000.00 $94,810.00 ($810.00) user: Karl Short Pages 62 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 277 Tourism Development Revenue Totals $70,980.00 $96,891.34 $92,000.00 $71,740.70 $94,000.00 $94,810.00 ($810.00) Expenses Department 287 Tourism Development Personnel Services 410.110 Salaries $0.00 $2,003.41 $5,530.00 $0.00 $0.00 $0.00 $0.00 410.120 Temporary Help $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 410.130 Overtime $0.00 $0.00 $330.00 $0.00 $0.00 $0.00 $0.00 Total: Personnel Services $0.00 $2,003.41 $5,860.00 $0.00 $0.00 $0.00 $0.00 Employee Benefits 420.110 Unemployment Taxes $0.00 $0.20 $0.00 $0.00 $0.00 $0.00 $0.00 420.120 FICA Taxes $0.00 $153.49 $440.00 $0.00 $0.00 $0.00 $0.00 420.130 Group Insurance $0.00 $285.96 $100.00 $0.00 $0.00 $0.00 $0.00 420.140 Retirement $0.00 $448.49 $1,640.00 $0.00 $0.00 $0.00 $0.00 420.150 Workers Compensation $0.00 $18.76 $50.00 $0.00 $0.00 $0.00 $0.00 Total EmDI vee Benefts $0.00 $906.90 $2,230.00 $0.00 $0.00 $0.00 $0.00 Pr. - ••n.l -ry - 430,140 Contracted Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 T•t. • •r•f- i•• - I -rvi - $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Contracted Services 444.105 Outside Audits $0.00 $0.00 $10,000.00 $0.00 $10,000.00 $10,000.00 $0.00 T• -I: • . t-• - i - $0.00 $0.00 $10,000.00 $0.00 $10,000.00 $10,000.00 $0.00 Contributions 448.311 Dig Afognak $0.00 $566.00 $0.00 $0,00 $0.00 $0.00 $0.00 448.332 Historical Society $0.00 $6,500.00 $6,500.00 $6,500.00 $6,500.00 $6,500.00 $0.00 448.364 Kod ConventionBureau $55,000.00 $60,000.00 $60,000.00 $60,000.00 $60,000.00 $60,000.00 $0.00 448.369 Village Tourism Dev $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.390 Ak Ocean Seas &Fisher $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 448.406 Kodiak Maritime Museum $0.00 $5,000.00 $7,410.00 $7,410.00 $7,410.00 $7,410.00 $0.00 448.910 Funding /Non - Profits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total; Contributions $55,000.00 $72,066.00 $73,910.00 $73,910.00 $73,910.00 $73,910.00 $0.00 user: Karl Short Pages 63 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 277 Tourism Development Department 287 Tourism Development Support Goods & Services 450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.240 Filing /Record Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.255 Accounting Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.320 Bad Debts Expense $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.450 Contingencies $15,980.00 $0.00 $0.00 $0.00 $10,900.00 $10,900.00 $0.00 Total Sunnort Goods & Services $15,980.00 $0.00 $0.00 $0.00 $10,900.00 $10,900.00 $0.00 Department Total: Tourism Development $70,980.00 $74,976.31 $92,000.00 $73,910.00 $94,810.00 $94,810.00 $0.00 user: Karl Short Pages 64 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Revenue Totals: $70,980.00 $96,891.34 $92,000.00 $71,740.70 $94,000.00 $94,810.00 ($810.00) Expense Totals $70,980.00 $74,976.31 $92,000.00 $73,910.00 $94,810.00 $94,810.00 $0.00 Fund Total: Tourism Development $0.00 $21,915.03 $0.00 ($2,169.30) ($810.00) $0.00 ($810.00) user: Karl Short Pages 65 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 300 Debt Service Revenue Department 000 Fund Revenues PrnoeM Tax 311.100 Real Property Tax $0.00 $0.00 $1,481,075.00 $1,468,024.65 $1,545,600.00 $1,545,600.00 $0.00 311.200 Personal PropertyTax $0.00 $0.00 $152,115.00 $141,473.90 $144,900.00 $144,900.00 $0.00 Total: ProoellyTax $0.00 $0.00 $1,633,190.00 $1,609,498.55 $1,690,500.00 $1,690,500.00 $0.00 Penalties & Interest Tax 319.100 Penalties/Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Penalties & Interest Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Of Alaska Grants 334.235 KIH Construct $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: State Of Alaska Grants $0.00 $0.00 50.00 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 335.200 SchDebtReimb- Current $2,144,617.00 $2,148,393.00 $2,265,000.00 $491,770.00 $2,660,454.00 $2,660,454.00 $0.00 335.210 SchDebt Reimb- 2YrLag $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 335.220 Alaska Cigarette Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: State Shared Revenues $2,144,617.00 $2,148,393.00 $2,265,000.00 $491,770.00 $2,660,454.00 $2,660,454.00 $0.00 Interest Earnings 361.100 Interest Earnings $10,000.00 $6,005.36 $0.00 $8,696.38 $4,836.00 $4,836.00 $0.00 361.110 Gain/Loss On Sale $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 361.300 Change in Fair Mkt value $0.00 ($13,756.25) $0.00 $4,953.59 $0.00 $0.00 $0.00 Total Interest Farnings $10,000.00 ($7,750.89) $0.00 $13,649.97 $4,836.00 $4,836.00 $0.00 Miscellanous - Classified 380.170 Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total' Misrellanous - Classified $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Other Financinc Sources 389.100 Use Of Fund Balance $0.00 $0.00 $1,465.00 $0.00 $0.00 $0.00 $0.00 Total: Other Financing Sources $0.00 $0.00 $1,465.00 $0.00 $0.00 $0.00 $0.00 ODerating Transfers In 391.100 General Fund $981,036.00 $1,503,500.00 $0.00 $0.00 $0.00 $429,488.00 ($429,488.00) user: Karl Short Pages 66 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 300 Debt Service Department 000 Fund Revenues 391.276 Facilities Fund $932,000.00 $399,000.00 $400,000.00 $276,852.36 $500,000.00 $500,000.00 $0.00 391.310 Debt Service - Other $10,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 391.420 Cap Proj - School Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 391.425 Cap Proj- Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 391.430 Cap Proj -State Grants $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 391.540 Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total; Oneratino Transfers In $1,923,036.00 $1,902,500.00 $400,000.00 $276,852.36 $500,000.00 $929,488.00 ($429,488.00) Proceeds Of I ono Term Dbt 393.102 Proceeds /1993 Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 393.108 Proceeeds /1998 Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 393.109 Proceeds of 2009 Bonds $6,740,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 393.200 Accrued Interest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 393.600 Premuim on Bonds $198,235.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total' Proceeds Of I one Term DM $6,938,235.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: Fund Revenues $11,015,888.00 $4,043,142.11 $4,299,655.00 $2,391,770.83 $4,855,790.00 $5,285,278.00 ($429,488.00) user: Karl Short Pages 67 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 300 Debt Service Revenue Totals $11,015,888.00 $4,043,142.11 $4,299,655.00 $2,391,770.88 $4,855,790.00 $5,285,278.00 ($429,488.00) Expenses Department 300 Debt Service - School Professional Services 430.130 Consultants $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Professional Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Legal Services 431.120 Legal Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Legal Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.120 Printing /Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.140 Dues /Books /Period $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $0.00 $0.00 $2,000.00 $0.00 $2,000.00 $2,000.00 $0.00 450.300 Travel /Per Diem $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.320 Bad Debts Expense $0.00 $0.00 $0.00 $1.04 $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 $0.00 $0.00 $0.00 $0.00 $429,488.00 ($429,488.00) 450.470 Election Local $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.500 Paying Agent Fees $11,300.00 $0.00 $1,200.00 $0.00 $0.00 $0.00 $0.00 450.505 Bond Issuance Fee $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 T.t -I: Su. sort o.d : -rvi -s $11,300.00 $0.00 $3,200.00 $1.04 $2,000.00 $431,488.00 ($429,488.00) Debt Service - Principal 475.220 GO 1998 Refund Bond $605,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 475.225 GO 2000 -E Bond Prin $165,000.00 $180,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 475.226 GO 2000- F Bond Prin $140,000.00 $160,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 475.234 GO 2004A Principal $350,000.00 $385,000.00 $400,000.00 $0.00 $415,000.00 $415,000.00 $0.00 475.236 GO 20046 Principal $435,000.00 $460,000.00 $475,000.00 $475,000.00 $490,000.00 $490,000.00 $0.00 475.237 GO 2008A $250,000.00 $275,000.00 $290,000.00 $290,000.00 $300,000.00 $300,000.00 $0.00 user: Karl Short Pages 68 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 300 Debt Service Department 300 Debt Service - School 475.238 2009 Refunding Bond $0.00 $649,056.00 $674,310.00 $674,390.00 $702,180.00 $702,180.00 $0.00 475.239 2011 Bond Issue $0.00 $0.00 $275,000.00 $275,000.00 $285,000.00 $285,000.00 $0.00 475.241 2012 Bond Issue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total' Debt Service - Prinrioal $1,945,000.00 $2,109,056.00 $2,114,310.00 $1,714,390.00 $2,192,180.00 $2,192,180.00 $0.00 Debt Service - Interest 476.220 GO 1998 Refund Bond $174,150.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 476.225 GO 2000 -E Interest $26,000.00 $9,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 476.226 GO 2000-F Interest $31,960.00 $11,440.00 $0.00 $0.00 $0.00 $0.00 $0.00 476.234 GO 2004 -A Bond Issue $342,020.00 $311,633.76 $295,272.00 $147,635.63 $278,272.00 $278,272.00 $0.00 476.236 GO 20048 Interest $415,700.00 $387,775.00 $371,413.00 $371,412.50 $354,525.00 $354,525.00 $0.00 476.237 GO 2008A $359,420.00 $348,460.00 $334,710.00 $334,710.00 $320,210.00 $320,210.00 $0.00 476.238 2009 Refunding Bond $0.00 $110,219.04 $84,251.00 $125,530.41 $57,285.00 $57,285.00 $0.00 476.239 2011 Bond Issue $0.00 $0.00 $346,650.00 $346,650.00 $338,400.00 $338,400.00 $0.00 476.241 2012 Bond Issue $0.00 $0.00 $0.00 $0.00 $562,500.00 $562,500.00 $0.00 Total DeYt Service - Interest $1,349,250.00 $1,178,527.80 $1,432,296.00 $1,325,938.54 $1,911,192.00 $1,911,192.00 $0.00 Refunded Bond Uses 493.100 Discount on Bonds $3,467,750.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 493.110 Purch /Restr Escrow $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 493.120 Underwriters Disc $22,881.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 493.130 Bond Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 493.140 Insurance Expense $0.00 $0.00 $0.00 $1,015.90 $0.00 $0.00 $0.00 493.150 Dep /Accrued Int Pay $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 493.160 Other $23,997.00 $21,959.93 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Refunded Bond Ilses $3,514,628.00 $21,959.93 $0.00 $1,015.90 $0.00 $0.00 $0.00 Ooerat no Transfers 494.100 General Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.410 Capital Proj - KIB $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 user: Karl Short Pages 69 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 300 Debt Service Department 300 Debt Service - School 494.420 Cap Proj - School Bonds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total' Oneratlno Transfers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: Debt Service - School $6,820,178.00 $3,309,543.73 $3,549,806.00 $3,041,345.48 $4,105,372.00 $4,534,860.00 ($429,488.00) user: Karl Short Pages 70 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 300 Debt Service Department 305 Debt Service - Hospital Professional Services 430.130 Consultants $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total' Professional Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Suoport Goods 8 Services 450.120 Printing /Binding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.140 Dues /Books/Period $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.220 Insur And Bonding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.230 Advertising /Hearings $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.300 Travel /Per Diem $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.450 Contingencies $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.500 Paying Agent Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 450.505 Bond Issuance Fee $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Siippnrt Goods 6 Services $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Debt Service - Principal 475.220 GO 1998 Refund Bond $595,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 475,238 2009 Refunding Bond $0.00 $635,944.00 $660,695.00 $660,610.00 $687,695.00 $687,695.00 $0.00 Total' Deht Service - Principal $595,000.00 $635,944.00 $660,695.00 $660,610.00 $687,695.00 $687,695.00 $0.00 Debt Service - Interest 476.220 GO 1998 Refund Bond $170,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 476.238 2009 Refunding Bond $0.00 $107,980.96 $82,550.00 $41,269.59 $56,120.00 $56,120.00 $0.00 Total: Debt Service - Interest $170,500.00 $107,980.96 $82,550.00 $41,269.59 $56,120.00 $56,120.00 $0.00 Refunded Bond Use 493.100 Discount on Bonds $3,397,721.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 493.110 Purch /Restr Escrow $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 493.120 Underwriters Disc $22,419.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 493.130 Bond Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 493.140 Insurance Expense $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 493.150 Dep /Accrued Int Pay $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 user: Karl Short Pages 71 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 300 Debt Service Department 305 Debt Service - Hospital 493.160 Other $3,467.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total' Refunded Rnnd Uses 53,423,607.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Operating Transfer@ 494.100 General Fund $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 494.425 Cap Proj Hospital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total: Oneraling Transfers $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department Total: Debt Service - Hospital $4,189,107.00 $743,924.96 $743,245.00 $701,879.59 $743,815.00 $743,815.00 $0.00 user: Karl Short Pages 72 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Fund 300 Debt Service Department 307 Karluk loans Debt Service - Princioa 475.215 Karluk ClinicPrin /Intr $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 475.227 Karluk Plan /Design -Princ $1,216.00 $1,253.00 $1,272.00 $0.00 $1,291.00 $1,291.00 $0.00 475.228 Karluk San Project -Princ $4,307.00 $4,437.00 $4,504.00 $0.00 $4,571.00 $4,571.00 $0.00 •t.l: D - .t - i - - Prin i• -I $5,523.00 $5,690.00 $5,776.00 $0.00 $5,862.00 $5,862.00 $0.00 Debt Service - Interest 476.227 Karluk Plan /Design -Inter $238.00 $201.00 $182.00 $0.00 $163.00 $163.00 $0.00 476.228 Karluk San Project -Inter $842.00 $712.00 $646.00 $0.00 $578.00 $578.00 $0.00 Total Debt Service - Interest $1,080.00 $913.00 $828.00 $0.00 $741.00 $741.00 $0.00 Department Total: Karluk loans $6,603.00 $6,603.00 $6,604.00 $0.00 $6,603.00 $6,603.00 $0.00 user: Karl Short Pages 73 of 74 Wednesday, May 30, 2012 Kodiak Island Borough Budget Worksheet Report 2009 Amended 2011 Actual 2012 Amended 2012 Actual Account Number Description Budget Amount Budget Amount 2013 Level 1 2013 Level 2 Budget Difference Revenue Totals: $11,015,888.00 $4,043,142.11 $4,299,655.00 $2,391,770.88 $4,855,790.00 $5,285,278.00 ($429,488.00) Expense Totals $11,015,888.00 $4,060,071.69 $4,299,655.00 $3,743,225.07 $4,855,790.00 $5,285,278.00 ($429,488.00) Fund Total: Debt Service $0.00 ($16,929.58) $0.00 ($1,351,454.19) $0.00 $0.00 $0.00 Revenue Grand Totals: $30,090,537.00 $22,192,038.40 $11,828,516.00 $8,885,363.93 $12,419,378.00 $13,795,649.00 ($1,376,271.00) Expense Grand Totals: $29,327,501.00 $22,949,178.45 $11,828,516.00 $9,842,186.84 $12,138,872.00 $13,795,649.00 ($1,656,777.00) Net Grand Totals: $763,036.00 ($757,140.05) $0.00 ($956,822.91) $280,506.00 $0.00 $280,506.00 user: Karl Short Pages 74 of 74 Wednesday, May 30, 2012 KODIAK ISLAND BOROUGH WORK SESSION /54'EOt + Work Session of: “9 31 ,PDP_ Please PRINT your name Please PRINT your e 1 r9 12; /3lrr keT�vc k2eiJ U.�il)Q�� \ \ \� � t yp i bA 4R:(A /{04e4c, rev, ce\ ?VP nn Al n 1 fi r' ' f4> 4.s z' Og �/ _y V 1 � Ad\ 1 W „ 1/4 NR\ z :6:11 OK-- Aye& gpouL r (Mau hr R