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2011 Annual Operating Budget Bookft Kodiak Island Borough Adopted Budget July 1, 2010 - June 30, 2011 As submitted by Borough Manager, Rick Gifford on May 20, 2010 and • as amended by the Kodiak Island Borough Assembly And adopted on June 3, 2010 KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY Jerome Selby, Mayor _ Pat Branson Jerrol Friend Judy Fulp Sue Jeffrey Dave Kaplan Chris Lynch Louise Stutes INTRODUCTION............................................................................................................. ..............................1 I IG I8 I IS( AL YEAR 2011 A F A GLANCE_ ..........9k ..._ ....... BUDGE M11F:SSAGE. ........ _ a ........ ..... BUDGETC'ALENDAIi ..__ ....5 �. ... ... ......_M STRATEGICPLAN ..........._.....__106 ...................................................................................................... ............................... 17 FINANCIALSUMMARIES _. .......... .I 112 ........................................................................................... ............................... 29 FUND S RU( 'TURF ...... ....... ........ __ IHSCN POI I(Y... ... .............. 29 _ -- ._.. _.. U ItI,NDB SOIR27AAVII(IVI.I.. FIND LiIIt,IVIES._.. _... ....... PUNILBnI nnce..... .......11 ....... GFNlilt,\I 1 UND REV FNUI ._.._a7 ........ GFNER 11 FUND GXI LNDITURFS BY DI PARTMENT ...... i2 BOROUGH ASS[ BOROUGH'SFFIBL\ ...... .._..... C'I .....5A ............... C11NK SOF ICE CLIiRK'SUFFICE _56 _.... __.. ........ LFGALSF _...._Sk ...... __.._ ..._...._ ___60 .... ...... ...... FINANCE MM ACT: VII N F IKFORMAT IOM1 SERVICES .... ASSESSING 6q ....._.. .. GNGiN LFRING AND 14CIL I If IS ,(( COMAIUNI ELOPMENT DI!PA.... 68 ..... .... ....... INSPL( BUILDING INSPE('TIU\ ..... _ 70 ........... ............ ........ ........ 1!CON'UMIC DEVFLOPW N ..... .......72 ....... ....... ... G I'.N HI2n 1. ADMINISTRA'DON ....... .... 7J PARKS AND RIICItEAT10N ... _..7f. .... - EMERGENCYPRFPARLDNESS.. -_ - .... ..._ SC'I Il)UL DISTRICT SUPP012'f _...,..50 . _.... ..... IIGALTII AND SANITATION 82 ...__.xa ......_. ANIMAL CONTROL_ .......... _. ....... ..... ... �UUCATION,CULTUILL AND RECREATION ... 86 ( 'ON ItIBUT10N TO KOUTAK COLLEGE AND LIBRARIES 83 . .. TRANSFERS 90 ............ ... ............ _92 SPECIAL REVENUE FUNDS ....................... — REVENUE SOUR( FS AND SPECIAE REA F.NUE FUND ESTIMA I FS ...... ............. SPEC'IAI REVENUE FUND RECAP ... I IG I8 CIIILDCARE ASSISTANCE: PROGRAM, .__.. ..........9k RESOURCE MANAGEMENT ....._.100 ........ B L'�ILDING AND GROUNDS FUNDS. 101 _. .._. ..... BUIIDINGANDGROCNDSFUNU : BOROUGH BUILDING DING ..... .. _ _ .._....I U1 BCILDING nKU GROUNDS FUND -MFN I AL HEALTH (INTER ..........._.....__106 _.. ... ...... BUILDING AND GROUNDS FUND: SCII001. BUILDINGS... ......... ...___........ 108 _. IU BUII_ DING ANDGROUNDS- SC'1IU01_ BLDG MAJOR RI'PAIRS__. _. .......... .I 112 CHINIAK S(II001....... ..__ H .S... ........ BUILDING AND GROUNDS- VARIOUS RUItUUGH BLILDINGS...._ ..... 1 1 A ��.. BCILDING FUND_PARKS OPP:RATIUN'AND MAN \GI MCNT._. I IG I8 ANAGLUNDS OASTN. MANAGEMFN I ..__..I _.0 1 LOCAL FMERGFNCI'PLANN'ING GOMM1iIIILL...... .......120 __. NVOMLNS ROAD S..... EAREA ........ SFRAK SERVICE AREA NO. 1.. RLA SERVICE N2F.A NU. 2.. .. .......... _.... 126 r rGLOSSARY .................................................................................... ............................... ............................267 MON ASHKA 13AY ROAD SERVICE ARLA _. ......... _. .... . _ .. ............... .... ..... ......... .I SU BAY VILW ROAD SERVICE AREA..... ........... ......... .......... ......... ...._ ... 1......._ 132 FIRL PROTECTION AREA NO I (BAYSIDE FIRE DEPARTMENT).. . _ .... ... _..._.... _.. 134 - WOMENSBAYFIRE DEPARTMENT _.__........ ............. .... _...... ..... ............... 136 KODIAK ISLAND BOROUGH .AIRPORT FIRE PROTECTION DISIR ICI ......... ................ .................... ....... 138 WOODLAND ACRES STREET LICHT SERVICE AREA ...... ............ ....................140 TRINI FY ISLANDS S REST LI(,I1T SERVICE AREA ..... .............. ......... ......... ....... ......... 142 - MISSION LAKE TIDE. GATE SERVICE AREA .......... . ................ ..._.__......_ ...................144 TRINITYISLANDSSUBDIVISIONPAVIN GDISTRICT ........ .. ........ ..___...._146 FACT A IITS FUND .... .. .,. .. ................ .....................14X r TOURISM DLVELOPMENT _ ......... . ........ ........ .... _ ............ .......... _.........._....150 FULLBRTRUST......... .... ......... ........... ............ ......................152 SPECIAL PROJECTS ............... .. ...... ......... ....... _....... ....... ................._.......154 SERVICE FUND .................................................................. ............................... ............................157 rDEBT CAPITALPROJECTS FUNDS ...................................................... ............................... ............................169 ENTERPRISEFUNDS ................................................................... ............................... ............................227 r MUNICIPAL SOLID WAS "Tf (MSW) COLLGCTION AND DISPOSAL _. ... ..._ ............ __X HOSPITAL ENTERPRISE FUND........ .......... ._ ...... ...... .... 230 KODIAK I IMIFRIES RESEARCH CFN I ER ....... ..._......_..,.. ...._...... ....................232 r911 SERVICE ........... ...._.......... .......... ............ .........__...........134 rGLOSSARY .................................................................................... ............................... ............................267 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award _ IwFatau:n'tn Kodiak Island Borough Alaska F,,: the B,a....... .July 1, 2009 The Goccrnmcnl 19nance OW e I_ Aaoeiation of the United Stale, and ('anade (GFOA) pt rated a Distinguished Hudget Pres motion Award It the Kodiak Island Borough III its annual budget for the hse l year, beginning ,Iuly1.19901hmugh July I. 2010. In order to receive this award. a gomrninentel unit nmst publish it budget document that meets progran criteria as a policv document. as an operating guide as a financial plan, and as a communications medium. T he msard is valid for a period of year only We believe our current budget continues to conform to program requirements- and we aresu inutling it to the GFOA to detertnine its eligibility for the fiscal year 2011 award. INTRODUCTION Introduction The Kodiak Island Borough is a second -class borough incorporated September 24, 1963. The Borough currently operates under a manager form of government. The Manager is hired by the Assembly and _ oversees the day -to -day affairs of the Borough. The Assembly is comprised of seven members elected by the public to govern the Borough. The Borough Mayor, also elected by the people, presides over the Assembly, votes only In the case of a tie, and serves as a ceremonial figure for certain Borough affairs. The day -to -day business of the Borough is conducted within six departments: Manager's Office, Clerk's Office, Finance /MIS Department, Assessing, Community Development and Engineering /Facilities. Kodiak is the largest island in the State of Alaska and the second largest in the United States, second only to the island of Hawaii. Located in the Gulf of Alaska, accessed only by boat or plane, the Kodiak Island Borough faces unique challenges in providing services to nearly 14,000 residents. The majority of the population lives within the City of Kodiak and surrounding area, while several small cities and r villages exist in more remote areas of the island. Kodiak Island is known for the incredible Kodiak brown bear, world -class sport fishing and hunting, and one of the largest commercial fishing ports in the nation. Kodiak also has the privilege of housing the nation's largest United States Coast Guard Base and the first commercial rocket launch facility. NU Karluk n�J k Larsen Bay Kodiak Island Borough vo Ouzinkie Kodiak -- Kodiak Station Women Bay Chiniak Harbor Miles �s—Try S, 9urce: Aa ss �aRnrerRWfaOO aM �Y1 WoMbce dUSe .s Suerea "X Ma'yssntlUS Wnays &imau. IJCO Tgeriirre ftles. V 2 r M. Kodiak Island Borough FY 2010 -2011 r ELECTORATE r r r r AM BOROUGH ATTORNEY BOROUGH MAYOR BOROUGH ASSEMBLY BOROUGH MANAGER Property Appraiser BOROUGH CLERK HR Crus rlErer, Assistant (2) Deputy Clerk Assessment Clerk l 0 G IA'countant Perri Accounts, 9T ch NP Ak,okenting Te F Payroll Resource M Revenue AWOUntanl oa Chile Care Asset - Fira Chef ENGINEERINGIFACILITIES Oiduser COMMUNITY Maintenance COOitlmator DEVELOPMENT Mainlenanre MAnnenlc 11 Greabr Solid Waste I dr acnt. Planner. Envnoruse nhe Speoul st LRP Softl Waste Belerl As 1 Planner L audit SUpervsor E t enl Baler operator ll Secretary 111 Baler Cereals II Baler Circus, l Baler Operamrl Baler Opeiato,l it Ferell's Research Center Mainenance Enemee� Interpretive Spersecti RerepLOnian 12) 'red, Office Rojl Managarll odor PraleGS Assistant Secretary 111 91 ASSESSOR Property Appraiser FINANCEIMIS DIRECTOR Appraiser Technician (2) Finance Assessment Clerk l G IA'countant _. Accounts, 9T ch NP Ak,okenting Te F Payroll Revenue AWOUntanl Local Admimstretor Chile Care Asset - Proi Cashier T rrsnpe"lsor Pro9GIs GIS AnalAnalyst Tool,I PC Ted.I Beaetary III FISCAL YEAR 2011 AT A GLANCE General Fund The mill rate for FY2011 is 10.5 mills, which remains the same as the FY2010 budget. In this budget expenditures exceed revenues by $1,228,872. The FY2010 budget was balanced with a use of fund balance in the amount of $1,735,403 but the fund balance only decreased $1,240,941 to $2,085,998. If _ we use the budgeted amount of fund balance in FY2011 our ending fund balance will be $857,126. Due to items such as vacant positions and very conservative revenue projections it is likely that the fund balance will not drop below $1,000,000. One mill is budgeted to equal to $988,000 in property tax and $128,000 in severance taxes for a total of $1,116,000. We have budgeted $736,900 in State Revenue Sharing this year. We received $748,189 in State Revenue Sharing in FY2010. We have budgeted $11,433,297 for the school district this year. This includes a direct appropriation of $9,472,000, in -kind costs of $803,350, and debt service costs of $1,157,947. We have budgeted $100,000 in the Community Development department for junk removal. In FY2010 the Borough spent $103,409 for junk removal. This year PERS (Public Employees Retirement System) has kept our employer contribution rate at 22 %. The PERS actuaries have determined that our rate should be 42.32% but the State has capped the rate at 22 %. The Borough has an unfunded PERS obligation of $9,534,836. Special Revenue Funds At the present time we are estimating the FY2011 interest earnings of the Facilities Fund to be $1,046,577. We have budgeted $425,000 of the Facilities Fund for payment of bonds. This will pay for all but $318,950 of the FY2011 Hospital debt service. We have also budgeted for the Facilities Fund to pay for building insurance of $118,000 and $469,536 for capital projects. If not for the Facilities Fund these expenses would have to be paid by the General Fund and would amount to just over 2 mills. Debt Service There are no significant changes in the Debt Service Funds. Total Debt Service expenditures are budgeted at $4,059,615. The State is reimbursing the Borough for $2,151,115 of these costs. The _ Facilities Fund is transferring $425,000 to help pay for debt service expenses. Without these two sources of income, our mill rate would have to be raised about 2.3 mills. Capital Projects The Borough is currently managing $131,257,763 in capital projects. $28,195,515 of these projects were financed by the 2004A, 2004B, and 2008 bond issues. The voters have approved a $76,310,000 bond issue for the High School Renovation and Renewal project. These bonds have not been sold yet. The majority of these projects are related to the School District and education. Enterprise Funds There are no significant changes in the Enterprise Funds this fiscal year. The Borough has hired Bell and Associates, Inc. to conduct a solid waste study for the Kodiak Island Borough. The study should be finished in FY2011. r `gl -AND. P 0 r Residents, r Transmitted herewith is the fiscal year 2011 budget document for the Kodiak Island Borough (KIB). This budget is submitted according to Borough Code Section 3.08.030 and State Statutes, and includes the goals and objectives for fiscal year 2011 as determined by the Assembly in their adoption of r the Kodiak Island Borough Strategic Plan. Mission Statement r Our mission is to provide quality service to the public In a fiscally responsible manner while fulfilling Borough responsibilities and exercising powers required by Alaska Statute Title 29 and the Kodiak Island Borough Code of Ordinances. r Vision Statement Our vision is that the Kodiak Island Borough government is trusted and respected as a leader in providing the highest quality of services to the public in a cost effective, efficient manner that is open, dynamic, and focused. r Previous Financial Performance and Current Financial Condition At the current time the Borough has a stable financial position. Here are some of the indicators: r • At June 30, 2010 the Borough had $57,013,793 in cash and investments. With a population of 13,860 this is $4,114 for every man, woman and child in the Borough. r . The assessed value of taxable property in the Borough at June 30, 2010 was $988,879,125 or $71,348 per person. . At June 30, 2009 (this is the most current data available) there was $175,000,000 on _ deposit in Kodiak banks, an increase of $65,000,000 over the June 30, 2000 balance of $112,000,000. This is $12,626 for every Borough resident. . In the last 10 years the total taxable assessed value of the Borough increased from $752,051,892 to $988,879,125, an increase of $148,138,136. This is an increase of 31% r over the last ten years for an average of 3.1% per year. . The landed value of fish in 2007 (the most current data) was $104,651,163. This was the high value of the 10 previous years; the low value was $60,574,163 in 2002. Q General Fund The fund balance of the General Fund decreased $1,240,941 in FY2010. At the end of FY2010 the General Fund had a fund balance of $2,085,998. We have budgeted to use $1,228,872 of this fund balance to balance the FY2011 budget. If we use the budgeted amount of fund balance in FY2011 our ending fund balance will be $857,126. Due to items such as vacant positions and very conservative revenue projections it is likely that the fund balance will not drop below $1,000,000. This use of fund balance amounts to a savings of about 1.2 mills. When our reserves are depleted we will have to raise our mill levy, find other sources of revenue, or cut back on expenditures. Our goal is to keep a fund balance of between $1,000,000 and $2,000,000. There are several reasons why the fund balance of the General Fund declined: 1. Federal Payment in Lieu of Taxes decreased $446,963 from FY2009. 2. Interest earnings decreased $113,328 from FY2009. 1 The IT (Information Technology) department came in $61,996 under budget but was also $199,080 more than last year. A large part of this increase was related to increased maintenance costs on Borough software. _ 4. Transfers Out increased $410,688. This was mainly due to an increase in the transfer to debt service. Unless the market improves this transfer will have to be increased to make up for declining interest income. Special Revenue Funds For virtually all of our special revenue funds FY2010 went as budgeted and in line with previous years. The Borough established a special revenue fund named the "Facilities Fund" to account for the sale of Shuyak Island to the federal government in FY1996. At June 30, 2010 the Facilities Fund had a fund balance of $39,365,199. Since inception in FY1996 the Facilities fund has earned $15,803,000; in FY2010 the Facilities Fund earned $940,052 on its investments. This was $59,948 under budget and realized a return of 2.4 %. In FY2009 we had a return of 3.4 %. Eighty -five percent of the interest earnings from the previous year can be used for insurance, debt reimbursement (capped at 50 %(, and capital projects, the remaining 15% must be kept in the fund for inflation proofing. Some highlights of other special revenue funds are listed below. Snow removal costs in the service districts came in at $149,256. This was $23,744 under the budget of $173,000. In FY2009 service district snow removal costs were $220,164 or _ $70,908 (32 %) less than FY2010's. Road maintenance and snow removal costs were in line with last year and generally under budget. Fire district costs were in line with previous years and under budget. _ The Tourism Development Fund received bed tax revenues of $87,895 in FY2009 and $87,340 in FY2010. We feel that Kodiak still has a healthy tourism economy. 4. We have $430,000 in ongoing special projects that will not be capitalized. For budgeting purposes we list these projects as a special revenue fund but they will be folded Into the + general fund at fiscal year end. Debt Service Funds + The Borough paid $4,044,629 in debt service costs in FY2010. The State of Alaska reimbursed the Borough for $2,151,115 of these costs or 53 %. Interest earnings of the Facilities Fund paid for $565,596 (14 %) of these costs and the General Fund paid $1,357,67433 %). + Capital Project Funds The Borough is currently managing $131,257,763 in capital projects. We are budgeting to expend $18,407,895 of these funds in FY2011. The majority ($104,753,515) of these projects are being + funded by bond issues. The State of Alaska reimburses the Borough for 60% of debt service payments for repairs and maintenance and 70% of the costs of new construction for school buildings. + We have $7,657,483 in capital projects funded by state grants. This has been a major source of construction funds over the years. + Our renewal and replacement projects are being funded by a $2,544,897 loan from the Facilities Fund. This loan will have to be paid back with property tax revenues. ,. As the projects that have been funded from the proceeds of general obligation bonds are completed we will have far less construction going on. Enterprise Funds The Borough has four enterprise funds: Solid Waste Disposal, Hospital, Kodiak Fisheries + Research Center (KFRC), and 911 Service. One of the biggest issues facing the Borough is the rise in closure /post closure costs for the Solid Waste Fund. For FY2010 the Borough recorded $367,263 in closure /post - closure costs. This brings our + total liability for closure /post - closure costs to $4,757,627. With increases in the cost of oil and new environmental regulations these costs will rise even more. + The Borough currently leases the hospital to Providence Health Care and the KFRC Building to the federal and state government. As such the Borough has little impact in the day to day operation of these entities. + The Borough collects a tax on phone lines and uses part of the funds to recover the cost of maintaining addresses on our computer system and remits the rest of it to the City of Kodiak to support + their communications system. The Borough is not making as much revenue from 911 surcharges with more and more people using cell phones which are not taxed by the Kodiak Island Borough. + Even with our continued economic growth the Borough's population is going down, we have fewer children enrolled in our schools, and the number of registered voters is declining. The State of Alaska demographers feel that this trend will continue for at least 25 more years. Major Policy Issues The major policy issues for FY2011 are maintaining the same level of service to our residents, funding the School District to adequately provide a quality education to our youth, and maintaining our low tax rate. This year we were able maintain our General Fund mill rate at 10.5 mills by a use of Fund Balance of $1,228,872. Without this drawdown the mill rate would have had to be increased by 1.1 _ mills. For the owner of a $250,000 house this would have been an increase of $275 per year. The local contribution to the School District is governed by Section 14.17.025 of the Alaska Statutes and is an item of major concern since this one department in the budget represents about 70% of the total General Fund budget. State statutes outline the minimum and maximum amounts that can be contributed to the School District based on factors of assessed value, mill rate, instructional units, and the cost differentials. This budget appropriation is at the maximum amount allowed by State statutes. This year the Borough's total School District budget is $11,433,297 with a direct contribution to the School District of $9,472,000, in -kind services budgeted at $803,350 and debt service of $1,157,947 (net of State debt reimbursement). This contribution is equal to 12 mills of both property and severance taxes. The Facilities Fund is the only way that the Borough is able to balance the General Fund budget without a tax increase of close to one half of a mill. The Facilities Fund pays for all of building insurance _ that would normally be paid for by the General Fund. This is budgeted at $118,000 for FY2011. The Facilities Fund also pays for much of the debt service that would have to be absorbed by the General Fund if these monies were not available. In FY2011 the Facilities Fund is moving $425,000 to pay for a _ portion of this debt service expense. Interest rates have gone down and will remain low for some time. This will seriously reduce the _ amount of income that the Facilities Fund will earn on its investments. This loss of investment income can only be made up from property tax increases if services are not to be cut. Last year $321,526 was contributed to non - profit organizations. This year the Assembly budgeted $345,400, an increase of $23,874 over last year. Every year the Assembly has to take a hard look at the funding of non - profit organizations. Traditionally the Borough has allocated a considerable amount of money towards non - profit agencies within the Kodiak Island Borough and this year was no exception. The Borough is responsible for solid waste collection and disposal for a majority of the Borough. Generally the area of responsibility includes those accessible by road. In previous years the Borough contracted for solid waste collection and billed the customers for this service. Starting in FY2011 the collection company, Alaska Waste, will be responsible for solid waste collection as well as billing. They will collect the revenues, and pay the Borough for disposal at the landfill. The Borough will continue to operate the landfill. The existing solid waste program has resulted in significant progress toward creating a high quality, environmentally responsible, integrated solid waste management system. The Kodiak Island Borough landfill is fully operational with daily coverage, leachate control and treatment. The current footprint is expected to last until 2014 with planning and design for lateral expansion to be completed in the winter 2010/2011. Our recycling efforts will extend the life of our landfill by diverting scrap metal, corrugated cardboard, aluminum, paperboard, newspaper, plastics, and mixed paper, and other recyclable materials from the waste stream. KIB landfill operates under a permit approved by the Alaska Department of Environmental Conservation. Responsible management of our solid waste will result in a significant cost savings to the citizens in future years. Tax Rate and Financial Analysis This budget keeps the General Fund mill rate at 10.50 mills. As discussed before this rate would have to be increased to 12 mills if not for the use of fund balance. The voters of the Kodiak Island Borough initiated and passed a property tax revenue cap in October of 1998, limiting the amount of any potential increases to the mill rate. The tax cap does allow an increase for new debt service and inflation. Pursuant to Alaska law respecting initiatives however this limit is subject to change after two years and this time period has lapsed. The fund balance of the General Fund at June 30, 2010 is estimated to be $2,085,998. This budget includes a "use of Fund Balance" of $1,228,872 to balance the budget. General Fund revenues have increased from $13,268,230 in FY2006 to a budgeted $16,187,070 in FY2011, an increase of 22 %. The Borough did budget to use $1,228,872 of fund balance to balance the FY2011 budget. This was not included as revenue in the above calculations. General Fund revenues are budgeted at $16,187,070; $12,126,000 (75 %) from property taxes, $1,340,000 (8 %) from severance taxes, $90,250 (<1 %) from licenses and permits, $2,410,320 (15 %) from intergovernmental sources, $200,000 (1 %) from interest earnings, and $20,500 (<1 %) from miscellaneous revenue. To balance the budget we budgeted using $1,228,872 of our fund balance. Kodiak, Alaska - Commercial Fish Landings — Pounds — Landed Value 400,000,000 --- - - - - -- -- - - -_ -- -, $300,000,000 $250,000,000 300,000,000 — $200,000,000 20"000"00 -- $150,000,000 $100,000,000 10"000,000 - $50,000,000 o- ,- ,—r, -, , -rT 50 1981 1985 1989 1993 1997 2001 2005 General Fund expenditures are expected to increase from $14,277,499 in FY2008 to a budgeted $17,409,942 in FY2011, an increase of $3,132,443 (22 %). During this time frame General Fund School District expenditures went from $9,123 411 to a budgeted $10,040,350, an increase of $916,939 (10 %). General Fund expenditures and transfers are budgeted at $3,549,116 (20 %) for general government, $222,378(1 %) for public safety, $11,657,850 (67 %) for education, $244,000 (1 %) for culture and recreation, $353,000 (2 %) for health and welfare, $574,858 (3 %) for assessing, and $808,740 (5 %) for community development. The FY2011 budget is $823,211 more than actual expenditures of $16,586,731 in FY2010. This year PERS (Public Employees Retirement System) has kept our employer contribution rate at 22 %. The PERS actuaries have determined that our rate should be 27.96% but the State has capped _ the employer's contribution at 22 %. For FY2010 the Borough has an unfunded PERS obligation of $9,534,836. The State of Alaska PERS retirement system is a single employer, defined benefit retirement system. The Borough does not share its retirement costs with any other government. The Facilities Fund plays a major part in keeping our General Fund Expenditures down. The Facilities Fund was created when the Borough sold Shuyak Island to the State of Alaska forforty two million dollars. This fund has been set up as a permanent fund where only the interest earnings can be used, and then only after inflation proofing. Basically, the Borough can use up to 85% of the previous year's interest earnings for building insurance, debt service, and capital projects. Interest earnings have dropped significantly in the last several years. In FY2007 the Facilities fund earned $2,192,965 in interest. This has dropped to a budgeted $1,046,577 for FY2011. This drop in interest earnings amounts to about 1 mill. In FY2011 the Facilities Fund is budgeted to transfer $118,000 to building and grounds for property insurance, $425,000 to debt service and $469,536 to capital projects. If the Facilities Fund were _ not available this $1,012,536 would have to be paid out of the General Fund and ultimately the individual taxpayers. This is a savings of 1 mill. Various service districts within the Borough levy a property tax to provide service within the Borough. These levies range up to 2.5 mills. A complete schedule of these rates can be found in the Financial Summaries section. Property assessments have increased from last year largely due to new construction and reappraisals of existing property. A consistent pattern of reappraisals, standardization and increased quality of both the real and personal property rolls has continued. The taxable value of real and personal property for FY2011 is $988,879,125, an increase of $91,985,466 (10 %) over FY2009's value of $896,893,679. The total proposed budget for fiscal year 2011 calls for expenditures and transfers of $51,217,471. The Kodiak Island Borough School District's (KIBSD) budget of $42,452,023 is not included in this total for three reasons: 1) the School District is still formulating their budget, 2) it will not be approved by the State of Alaska until July, and 3) the school board is a governing board and the Borough Assembly has no control over their budget except for the local appropriation and total budget approval. If the Kodiak Island Borough School District were included as part of the Kodiak Island Borough, the Borough budget would total $93,669,494. The largest component of the Budget is Capital Projects with the General Fund running a very close second. The proposed General Fund budget is $17,409,942 or 34% of the total budget. Of this, $11,517,850 is for transfers to and other expenses of the school district. Of the $18,407,895 budgeted for capital projects $13,928,493 is for education and $3,309,062 of our debt service expenditures are for education. Education makes up 56% of the total Borough budget. This percentage will increase when work is started on the High School Renovation and Remodel project. Debt service expenditures are budgeted at 54,059,615, an increase of $660,259 19% over FY2006. State debt reimbursement is budgeted at $2,151,115. The State pays for 60- 70% of our debt for school construction. - The Borough has eight different capital project funds. These are Borough Capital Projects, Bond Improvements, State Capital Grants, Borough Capital Projects 2, High School Renovation and Renewal, - Renewal and Replacement Projects, Landfill Improvements and Hospital Improvements. At this time the Borough has $131,257,763 in ongoing capital projects. For a complete description of these funds and the individual projects you can turn to the capital projects tab. - The Borough faces many challenges for FY2011 and beyond. Crude oil production in the State of Alaska is steadily declining. From a high of 2,054,000 barrels of oil a day production has decreased to - 703,000 barrels of oil a day in 2009. Increased prices have offset this declining production. The State has been trying to cut or contain costs wherever possible. One large area is education. The State has not kept up with the escalating cost of education. This means that the Boroughs pay for a larger share of - education by making up the difference in diminishing State support for education. Along with cuts in State and Federal funding are the increasing costs of complying with State - and Federal regulations such as the Clean Water Act, wetland regulations, and others. The economy of the Borough is sound. We have a diversified economic base including fishing, - timber harvesting, tourism, a rocket launch facility, a Fisheries Research Center, and a large contingent of Federal and State government employees. In FY2009 Fitch raised our bond rating from A- with a stable outlook to A- with a positive outlook. It is imperative that we continue to be financially responsible and seek cost effective improvements throughout Borough operations. - Objectives for FY2011 — Performing our day to day operations is always important. We perform some of our functions on an area wide basis and some on a service area basis. - Tasks such as property assessment, tax collection, planning and zoning, and administrative functions are performed on an area -wide basis. One of the most important functions of the Borough is procuring funds to pay for the school district. - As you page through the document you will notice that every department has goals and objectives. Goals are the long term purposes of that department and objectives are what the — department wants to accomplish this year. Fire protection, road maintenance, building inspections, and other functions are performed on a - service area basis. The revenues from these areas fund these services. The High School Renovation and Renewal Project is the largest capital project that the Borough has taken on. The goal is to complete the design work in FY2011. The Borough is working on many projects that will take more than a year to complete. Most of these are in our capital project funds. In that section the reader can easily see what projects are scheduled to be completed in FY2011 and which ones will take longer. Looking past Fiscal Year 2011 The Borough will have to raise the mill rate, find other sources of revenues, or drastically cut expenditures in the near future. At this time we feel that raising the mill rate is going to be the only way to balance our budget in the future. There are several reasons for this upcoming deficit. A. We are currently balancing our General Fund budget with a use of fund balance. PY2011 is the last year we can balance our budget by using our savings. To balance a FY2012 budget at the same level of service as this budget we will have to increase the mill rate by about 1.2 mills. B. By FY2013 we will have to raise the mill rate by about 3 mills for the new bond issues. C. Due to decreases in interest earnings, increases in expenditures and increases in School District expenditures and transfers the mill levy will have to be increased another 1 mill. The means that in the next 2 years we will probably have to increase our mill rate about 51/' mills or about 50 %. This is sure to have political ramifications. Despite the national trend we believe that the assessed value of our property will continue to rise. We do not anticipate an increase like we experienced in FY2011. Most of this increase was due to not having current assessments on much of our property. A good deal of this lag has been corrected. As the Borough constructs new infrastructure our maintenance costs will continue to rise. After building the new High School we do not anticipate very much school construction for the near future. We do anticipate that we will be doing more health care projects. At the present time there are not adequate facilities to handle the needs of our senior citizens. Government Finance Officers Distinguished Budget Presentation Award The Borough has been a participant in the Distinguished Budget Presentation Award program since FY1990. The Borough has received the Distinguished Budgetary Presentation Award for all of their budgets from FY1991 through FY2010. We will be submitting this budget to the GFOA for their — evaluation. Acknowledgment Particular appreciation is directed to all members of the Kodiak Island Borough staff for their _ cooperative, efficient and dedicated service during the past year. Special appreciation is also given to the finance department for their assistance in the preparation of this document. Also, I would like to give thanks to each member of the Assembly for their interest and support in adopting legislation, goals, IPA and policy guidance that allows staff to conduct the financial affairs of the Kodiak Island Borough in a progressive and responsible manner. r Conclusion r The requested appropriations have not been established easily. The Assembly provided goals and objectives in January which helped the staff build budgets around these goals from the start. During the months of February and March, budget sessions were conducted with all departments and agencies. r Since then, several budget work sessions have been held with the Assembly. As usual, this process was difficult due to limited revenues and the unavailability of State revenue projections until after the legislative session ended in May. r Respectfully submitted, r KOODDIIAKKK ISLAND BOROUGH p r Rick Gifford Karleton G. Short r Borough Manager Finance Director r r 13 March 1, 2010 BUDGET CALENDAR organizations KODIAK ISLAND BOROUGH March 31, 2010 Receipt of Service District budgets FISCAL YEAR 2011 April 30, 2010 The following activity is outlined as essential for the orderly formulation of the fiscal year 2011 Borough budget (July 1, 2010 through June 30, 2011. Manager DATE ITEM BY January 15, 2010 Budget Preparation Message April 29, 2010 Receipt of KIBSD budget (if KIBSD wants their budget Manager January 15, 2010 Distribution of budget worksheets to aid departments and service Finance Officer April -May districts in submitting their requests Manager /Dept. February 19, 2010 Final day for departmental budget requests to be returned to Department Heads May 27, 2010 Manager (via Finance Officer) Manager February 19, 2010 Revenue forecast (all funds) Finance Officer _ February-March Work sessions to resolve or justify differences of department Manager/ Finance June 3, 2010 budgets Officer /Dept. Heads March 1, 2010 Distribution of forms to gather input from autonomous not - for - profit Finance Officer organizations March 31, 2010 Receipt of Service District budgets Service Districts April 30, 2010 Due date for public and not - for - profit agencies budget requests Finance Officer April 29, 2010 Prior to or on April 30, submission of proposed budget and budget Manager message for Assembly in a work session (per KIB Code Subsection 3.08.030) to include KIBSD budget April 29, 2010 Receipt of KIBSD budget (if KIBSD wants their budget School District incorporated into KIB budget, then by April 1) April -May Assembly department review Manager /Dept. Heads May 27, 2010 Introduction of Budget Ordinance (Power Point presentation) Manager May 12, 2010 Publication on hearing Clerk June 3, 2010 Public hearing and adoption of budget (as required by KIB Code Assembly Section 3.8.50) by June 10 July 1,2010 Budget execution All concerned 14 ' The Budget Process r The budget process begins on the first Friday in January with the budget preparation message by the Borough Manager. At this time, budget worksheets are distributed to the various departments to aid them in preparing their requests. The following week, forms are distributed to solicit input from the villages and from autonomous, not - for - profit organizations. r Departmental budget requests must be returned to the Finance Department by the second week in February. Departments must Include line item monetary requests and goals and objectives for the r upcoming fiscal year. The Finance Officer prepares revenue forecasts for all funds by the third week in February. - During February and March, work sessions are held between the Manager, Finance Officer, and department heads to resolve or justify the departmental budgets. r Service district budgets must be received by March 31 of the year, per Section 4.20.030 of the Borough code. The school district budget must be received by April 30 of the year, per Section 3.08.030 B of the code. Budget requests by public and not - for - profit organizations must be returned to the Manager's r Office no later than the April 30. The Manager presents the annual budget message during the last week of April. The proposed budget and capital program must be presented to the Borough Assembly in a work session prior to April 30, per r section 3.08.030 A of the code. During the months of April and May, the Assembly reviews the budget with the Manager and r department heads. In May, the Manager Introduces the budget ordinance. There must be a public hearing on the budget on or before June 1C of each year. The Borough Clerk posts the notices of this public hearing. r The budget shall be adopted by a favorable vote of a majority of all members of the Assembly no later than June 10 through the adoption of an ordinance setting forth the appropriation levels and the mill _ rate. The Borough Mayor may veto the ordinance, but his veto may be overridden by two- thirds of all the votes to which the Assembly is entitled on the question. If the Assembly does not adopt the budget by June 10, the budget, as presented by the Manager, shall be deemed to have been finally adopted, per Section 3.08.060 of the code. Budget Amendments r According to the Borough Code for Public Finance - Budget, upon adoption of the budget through Assembly passage of the budget ordinance, the budget is in effect for the budget year (July 1 -June 30(. Amendments to the budget can occur anytime during the fiscal year through the Borough Assembly or administrative action. Generally, the following actions are required at the level of the particular change: 1. All new appropriations are authorized by an appropriation ordinance that amends the annual budget ordinance. 2 A resolution of the Borough Assembly is required to move (appropriate) amounts between departments and projects. 15 Basis of Accounting The term "basis of accounting' is used to describe the timing of recognition that is, when the effects of transactions or events should be recognized. The Borough uses this same basis for our budgeting. The Borough budgets government -type funds (for example, the General Fund, Special Revenue Funds, and Debt Service Fund) on a modified accrual basis. Revenues are recognized only when they are both measurable and available. Revenues are considered available if they are received within 60 days of year end. Expenditures are recognized when they are incurred, but an exception to this general rule is principal and interest on general long -term debt, which is recognized when due. Prepayment of insurance and similar services extending over more than one year is allocated to the years benefited. The Enterprise Funds (Municipal Solid Waste and Collection, Hospital, Kodiak Fisheries Research Center, and 911 Services) also budget obligations when incurred as expenditures. Revenues are recognized when they are obligated to the Borough (for example, user fees are recognized as revenues when services are provided). In all funds when goods and services are not received by the end of the year, the encumbrances lapse. Encumbrances are not recognized in the year of encumbrance but in the year they are incurred. Balanced Budget All funds of the Borough must have a balanced budget. For the Borough, this means that revenues, plus a use of unrestricted fund balance, must equal expenditures. is STRATEGIC PLAN L STRATEGIC PLAN (FISCAL YEARS 2010 -2014) r Adopted by the Kodiak Island Borough Assembly Resolution No. FY2010 -23 KODIAK ISLAND BOROUGH'S MISSION, VISION, AND GUIDING PRINCIPLES r I. MISSION To provide quality service to the public in a fiscally responsible manner while fulfilling Borough responsibilities and exercising powers required by Alaska Statute Title 29 and the Kodiak Island Borough Code of Ordinances. II. VISION The Kodiak Island Borough Government is trusted and respected as a leader in providing r the highest quality of services to the public in a cost effective, sustainable, and efficient manner that is open, dynamic, and focused. r III. OUR GUIDING PRINCIPLES . ACCESSIBILTY All citizens and employees throughout the Borough, regardless of abilities, will have - ready access to our services and facilities. Language and culture will not be barriers. Our operations will be open to the public and will ensure fair and equitable treatment for all. - . ACCOUNTABILITY We will ensure public funds will be administered as required by State and Federal laws, in a manner that maximizes services in balance with available resources. We r will do so in full accordance with the law and in the public interest with the highest degree of integrity. . CUSTOMERS - We will operate in a customer - driven manner both internally and externally with a focus on treating all persons with courtesy and respect. We will strive to provide the highest quality service and ensure customer satisfaction. - . DIVERSITY We will treat all citizens with dignity and respect. We will demonstrate through our actions an understanding and appreciation for cultural diversity and individual — differences. Under no circumstances will harassment or discrimination of a sexual, religious, or racial nature be tolerated. 17 VALUED EMPLOYEES AND VOLUNTEERS We will enable and encourage employees and volunteers to self manage their work with the expectation that they are accountable for their decisions and actions. We will _ strive to provide and maintain quality - working conditions along with providing the resources necessary for success. While recognizing the importance of each member's contributions to the operation, we will nurture teamwork and recognize and reward hard work, creativity, and innovation. • PURSUIT OF EXCELLENCE We are committed to quality and excellence, will strive for continuous improvements and creativity, and will not be satisfied with "that's the way we have always done it.' • MISSION - DRIVEN We will focus our efforts on the mission of the Kodiak Island Borough and not allow needless rules and bureaucracy to get in the way of accomplishing our objectives. Flexibility and responsiveness, with accountability, will be the principal boundaries of our operation. INTEGRITY, LOYALTY, AND TRUST Ethical conduct is paramount and we will work to create an environment of trust and loyalty based on open, honest, and positive interactions with whomever we have contact. STEWARDSHIP We are committed to and expect the most efficient use of the public's resources and will strive to maximize the life, value, and utility of the public property under our trusteeship. TEAMWORK We will work professionally and cooperatively together as a team with a spirit of mutual respect to accomplish our mission, recognizing the important contributions and solutions each member can bring to the operation. IV. KODIAK ISLAND BOROUGH GOALS The Kodiak Island Borough was created as a regional government to serve the public by financing and administering the primary functions of Education, Assessment and Collection of Taxes, Land Use through Planning and Zoning, Mental and Physical Health, and General Administration. Other services include Solid Waste Collection and Disposal, Parks and Recreation, Economic Development, and Animal Control. It is our overall goal to provide these services in an efficient and cost effective manner, taking into consideration a staffing and funding plan that strives for public satisfaction. The following strategies are designed to accomplish these goals and are modified annually to be used as a foundation for the design and implementation of the Kodiak Island Borough's annual budget. V. KODIAK ISLAND BOROUGH'S CORE STRATEGIES Overall strategic theme: To build and maintain credibility, trust, and accountability to the public. We must continually work to improve our services and allocate our resources wisely. We must listen carefully to our citizens and to fully and effectively inform them of how our actions are addressing their needs and concerns. 18 2. Continue to improve on our positive and cooperative working relationship with the KIBSD to maximize efficiency and positive outcomes. a. Annually review all in -kind projects and operations prior to budget preparations by both bodies, and stipulate service types, levels and agreed costs and financial plans. b. Annually review with KIBSD all facilities and generate a comprehensive needs and condition survey for incorporation into Item A.2.a. which documents a short (one year) and long (six -year) plan to address funding, staffing, and projects to address any deficiencies for each facility. c. Encourage the KIBSD to fully fund annual maintenance needs of facilities. d. Create a long -term fiscal plan for budget purposes that deals with the contribution cap and the fiscal shortfalls projected that minimizes negative impacts on school district operations and ensures solid educational programs and adequate maintenance and operations of school facilities. This adopted poorer is restricted to Hospital and Mental Health ser'ices only. 19 Table of Powers MANDATORY POWERS - A. Education B. General Administration and Finance C. Tax Assessment and Collection D. Planning and Zoning ADOPTED POWERS ,. E. Emergency Services Planning F. Community Health (restricted area - wide)' G. Solid Waste Collection and Disposal (non area -wide, outside cities, except Kodiak) H. Parks and Recreation (non area -wide, outside cities) I. Economic Development (non area -wide, outside cities) J. Animal Control (non area -wide, outside cities) K. Road Maintenance and Construction (service areas) L. Street Lighting (service areas) M. Fire Protection and First Responder Emergency Medical Services (service areas) A. Education Goals and Objectives 1. Pursue increased funding at the state and federal and level to offset the local cost for education. a. Maintain a vigilant and active lobbying effort to ensure a strong voice for education at the state and federal level. _ b. Continue to actively participate and support regional organizations such as the Alaska Municipal League and the Southwest Alaska Municipal Conference as vehicles for increased funding for education. c. Continue to support and pursue statewide Borough formation and school district consolidation in order to create a fairer distribution of the cost of education. d. Support legislative efforts to adopt cost differential foundation formula program + that will address the additional cost of education in rural areas. e. Encourage the Legislature to forward fund education. 2. Continue to improve on our positive and cooperative working relationship with the KIBSD to maximize efficiency and positive outcomes. a. Annually review all in -kind projects and operations prior to budget preparations by both bodies, and stipulate service types, levels and agreed costs and financial plans. b. Annually review with KIBSD all facilities and generate a comprehensive needs and condition survey for incorporation into Item A.2.a. which documents a short (one year) and long (six -year) plan to address funding, staffing, and projects to address any deficiencies for each facility. c. Encourage the KIBSD to fully fund annual maintenance needs of facilities. d. Create a long -term fiscal plan for budget purposes that deals with the contribution cap and the fiscal shortfalls projected that minimizes negative impacts on school district operations and ensures solid educational programs and adequate maintenance and operations of school facilities. This adopted poorer is restricted to Hospital and Mental Health ser'ices only. 19 e. Seek cooperative solutions to educational needs that are balanced, sustainable, and effective. 3. Continue with the current momentum towards addressing the physical condition and safety needs of educational facilities to ensure safe, healthy, sustainable, and well - maintained facilities that are conducive to a positive learning environment. a. Develop and proceed with the planning, design, and construction of school and related capital improvements as approved by the voters. b. Continue to seek funding for student safety projects including safe student access to school facilities. _ c. Build partnerships with other entities to secure additional funding. d. Seek additional funding for capital improvements approved by the voters and not yet constructed due to significant construction cost increases since voter approval and sale of bonds. e. In conjunction with the school district, develop program plans that will improve facility maintenance, renewal, replacement, and guide facility planning into the future. f. Develop a funding strategy that assures maintenance needs are adequately funded. g. Support vocational educational programs that address regional needs and include a cooperative effort between educational providers and employers. This endeavor will include renovating the existing voc -ed space to create a community voc -ed facility that is designed to integrate the program needs of the KIBSD and the _ Kodiak College in their efforts to prepare students for entry into the workforce. Continue to support vocational opportunities and training. B. General Administration and Finance Goals and Objectives 1. Create a long -term fiscal plan that incorporates KIBSD funding and maintenance costs for all Borough operations including enterprise funds. a. Create a long -term fiscal plan to produce a reliable and comprehensive plan reflecting assumptions and fiscal projections under the current fiscal and political environment. Continue to provide reliable and competent accounting services to all Borough departments and outside agencies. a. Timely reconciliation of all accounts. _ b. Prompt payment of all bills. c. Preparation of a comprehensive annual financial report that meets the standards of the Government Finance Officers Association. d. Prepare accurate and timely monthly financial reports. e. Keep accurate records of all Borough fixed assets. To professionally manage the Borough's cash and investments, to include the corpus of the Facilities Fund. a. To manage the Borough's investment portfolio in the following order of importance: _ i. Protect the investments of the Borough. ii. Provide liquidity to pay ongoing obligations of the Borough. iii. Provide interest earnings to help defray the use of property taxes. b. To monitor the banking agreement with our bank and issue and evaluate RFPs for banking services. c. To be proactive in the detection and prevention of fraud. 9. Maintain and expand our comprehensive Geographic Information System (GIS). a. Continue extending the base map layer in the geo database beyond the road system to include the entire borough. b. Synchronize the GIS map with the property records in the assessing department database, enabling the generation of maps displaying any given selection of legal or physical property characteristics. 4. Provide a comprehensive risk management program for the Borough, including the school district. a. Identify all property that needs to be insured and determine appropriate values and deductable limits. b. Evaluate risk management coverage and financial condition of various insurers and re- insurers. 5. Prepare a budget each year for adoption by the Borough Assembly. a. Ensure the Budget meets the standards set by the Government Finance Officers Association. b. Ensure user fees cover the actual cost of providing the service unless a lower level of funding has been approved by the Assembly to minimize general fund subsidies of special services. c. Pay for all recurring expenditures with recurring revenues and to use nonrecurring revenues for nonrecurring expenditures. d. Have a positive undesignated fund balance of at least 15% of the previous year's expenditures and transfers and have a positive cash balance In all governmental funds at the end of each fiscal year. e. Provide for adequate maintenance of capital facilities and equipment and for its timely replacement. 6. Maintain and shelter a diversified and stable revenue structure from short-run fluctuations in any one revenue source. a. Maintain a diversified and stable economic base by supporting policies that promote tourism, fishing, agriculture, and commercial and industrial employment. b. Institute standard user fees and charges for specialized programs and services, where possible and reasonable. Rates will be established to recover operational as well as capital or debt service costs. 7. To provide safe and efficient Management Information Services to staff and the Assembly a. Provide current equipment and software to Borough employees and Assembly. b. Insure safety of Borough records through timely and complete backups. c. Evaluate new software and hardware for use by the Borough. 8. Maintain and expand our web site. a. The web site should allow public access to meeting schedules, agendas, packets, minutes, and review items. b. The web site should allow public access to all Borough records that are not of a confidential nature. c. The web site should include access to a fully functional Geographic Information System that can be manipulated by layers to show trails, wetlands, land ownership, evacuation plans and additional links to other public resources. d. Use technology to increase communication between Kodiak Island communities. 9. Maintain and expand our comprehensive Geographic Information System (GIS). a. Continue extending the base map layer in the geo database beyond the road system to include the entire borough. b. Synchronize the GIS map with the property records in the assessing department database, enabling the generation of maps displaying any given selection of legal or physical property characteristics. c. Set up a web server, to which the database will be copied nightly, giving the public continuous access to up -to -date property records and user - defined maps. 10. Collect all Borough receivables in a timely manner. a. Prepare and collect property taxes in an accurate and prompt manner. i. Maintain a low inventory of tax - foreclosed property through regular sales that minimizes negative community impacts. ii. Ensure all properties are reviewed and selected for documented public purposes prior to disposal in a timely manner. 11. Continue to work with municipalities and other service providers to increase efficiencies and cooperation that will lower costs to the citizens. a. Continue to pursue efficiencies by utilizing municipal services in a cooperative manner with all municipalities. b. Continue to review and evaluate all options for providing superior services through consolidation, annexation, unification or other methods that may maximize efficiencies. c. Enforce road service area powers and operations. d. Educate the public on how a neighborhood fits into service area powers and procedures. e. Establish a process that would develop roads in a cost effective manner. 12. Continue to review and implement land management strategies for public owned _ lands. This includes land sales that are in balance with the real estate market and provide the transfer of developable public lands to the private sector in an equitable and cost - effective manner. Reserve KIB land for public recreation (hunting, hiking, berry picking, 4 wheeling, etc.). a. Evaluate all Borough land on a regular basis and conduct a sale of land that is appropriate for development and in demand. 13. Operate and maintain Borough facilities in a safe, healthy, and attractive manner that creates a positive environment for the community and ensures safe and reasonable access for all citizens including the physically impaired. a. Ensure lease rates of Borough facilities generate sufficient revenues to pay for adequate operational and maintenance expenses. b. Identify and seek funding sources to evaluate Borough facilities to ensure earthquake survivability. c. Ensure that all Borough buildings are brought into ADA compliance during renovation. d. Work cooperatively with local government entities to develop a sustainable facilities replacement plan. 14. Develop and implement a methodology to systematically review and evaluate Borough operations. a. Review and update the Personnel Rules and Regulations. C. Tax Assessment and Collection Goals and Objectives 1. Continue to provide a comprehensive taxation and assessment program that is fair and equitable for all citizens that assesses values of all properties at market value a. Review all forms of taxation to ensure 100% inclusion. b. Continue to review the property inventory to ensure that property descriptions are current and accurate. c. Conduct field visit and revaluation of another one -fifth of the properties in the borough, as part of the cyclical reappraisal program. The current standard is _ every three years on the road system, every five years off the road system. d. Audit selected business personal property accounts for completeness and accuracy. 2. Review taxation options with an eye towards diversification of taxation in order to spread the tax burden as much as possible and provides adequate funding to accomplish the mission statement. r a. Review policy that excludes property from taxation in road service areas if the property fronts on a state Right of Way (ROW). b. Review taxation policies on commercial tourism activities. r 3. Complete the implementation of the new database and accurate conversion of data from the old database. a. Establish procedures to ensure consistency in data entry and management for r quality control. b. Document all database functions as configured for Kodiak Island Borough. c. Specify and calibrate land, cost, and depreciation schedules. r D. Planning and Zoning Goals and Objectives - Community Development 1. Develop a framework to create a "sustainable community ", one that does not focus on r the quantity of growth, but the quality of life and balances short term needs of the community with the long term results of development. a. Develop a work plan that addresses the health, safety, and welfare of existing r neighborhoods by preventing their physical and economic degradation and promotes the quality of growth through the revitalization of infrastructure and public areas. b. Continue to develop a "Borough Energy Plan" in coordination with the overall r State Energy Plan to reduce the use of high cost fossil fuels with renewable and alternative energy sources sized to be easily installed at the community and individual property level. r 2. Meet quarterly with the Planning and Zoning Commission to review existing issues and new initiatives related to planning, zoning and subdivisions. r a. Provide a training program for Commissioners that addresses their need to understand the legal and community responsibilities of the position as well as promoting the talent and expertise needed at this level. b. Provide for commission attendance at new commissioner training events, subscription services to appropriate planning commissioner journals and on -line resources. c. Provide regular training through the Borough Clerk's office on the open meetings r act and parliamentary procedure to ensure that commission meetings offer -fair and equitable treatment to all citizens who choose to participate. r 3. Review existing zoning ordinances with a focus on minimizing the amount of zoning districts where possible and to minimize confusion by simplifying the zoning code for easy interpretation by the public, the commission, and staff. a. Review adopted subdivision codes (Title 16) and zoning standards (Title 17) to r ensure that they are appropriate and focused on the needs and direction of borough residents as expressed in the adopted comprehensive plan. 23 b. Periodically analyze the zoning of private land that is available for development in order to determine whether there is an adequate balance of land in each of the zoning categories. 24 4. Develop a Transportation System that is multi -modal and coordinated in order to create a system that makes it easy to travel throughout the Kodiak Island Borough, including remote communities and areas. a. Review new subdivision development to determine the impact of traffic generation on existing roads, bike trails, and public transportation. b. Review existing parking requirements are adequate to support a thriving downtown core area or other important areas of the community. c. Incorporate pedestrian (bike and walking) trails along with new road construction. d. Review subdivisions with an eye to provide space for public transportation options and to add to the development of a comprehensive trails system. _ 5. Work with the U.S. Census Bureau to accurately account for all residents living in Kodiak during the upcoming census. a. Review U.S. Census Bureau maps to accurately identify the location of cities, villages, and other groups of residents (i.e. Russian Village, Village Islands, Boat harbor residents) b. Coordinate with Census Bureau workers in their effort to locate houses, neighborhoods, or subdivisions. 6. Oil and Gas Programs a. Review and modify if necessary the "Tri- Borough Position Paper" on oil and gas drilling in the Shelikof Straits and lower Cook Inlet. b. Lobby for changes to the Coastal Management Plan allow for the addition of meaningful enforceable policies that reflect local concerns and which allow borough residents a greater opportunity to interact with state and federal agencies during the coordinated review of development projects within the Borough's coastal zone. Encourage a rewrite of this plan to give the Borough the maximum authority possible to govern its own coastal zone and resources and to have a seat at the table on larger resource development issues that recognizes the local use (commercial, subsistence, and sport caught fish and game) resources as _ important resources. c. Participate in the revision of the Federal /State Kodiak 'Subarea Plan" which addresses the response strategies for Oil Spill and Hazardous Substance Release clean up, and which identifies sensitive areas and strategic areas around the island, provides a contact list of responders and Geographic Response Strategies (GRS) that contain tactics for addressing oil in specific areas. d. Support the sharing of Federal offshore oil and gas revenue with coastal communities in order to provide for planning and implementation of measures to address coastal impacts due to oil and gas development. _ 7. Continue to work towards the delivery of high quality services with reasonable staffing levels by encouraging the efficient use of assets and by vigorously pursuing state /federal planning grants. a. Seek out and utilize other State and Federal planning programs and integrate them with existing Borough planning needs to maximize resources. b. Fully implement the new enforcement officer position who will address not only zoning violations, but solid waste violations, Borough resource theft as well as the abuses of public lands. 24 8. Monitor and review the Building Inspection Program to ensure an efficient and cost effective program for the community. ` 9. Help educate residents throughout the borough with the Coastal Management Plan and how it may affect their community and development in subsistence areas adjacent to the village. E. Emergency Services Planning — Community Development a. Continue to work with the communities around the island (City of Kodiak and rural communities) as well as other emergency responders to maintain an up -to -date emergency response plan for each geographic area. b. Continue to seek out and implement grant programs to aid in funding the update r of emergency plans, responders equipment purchases, and training opportunities. c. Provide opportunities to ensure that all emergency personnel and Incident r Command Center staff are fully trained to perform their tasks in the case of emergency. d. Continue to educate the public as to responses and procedures in the cases of emergency. r d. Replace tsunami sirens around Kodiak Island. e. Update the village Hazard Mitigation Plan Annexes making each village eligible for hazard mitigation grants prior to a disaster. r F. Community Health Goals and Objectives 1. Create long -term facilities Master Plan for the Counseling Center. r a. Work with the consultant and advisory groups to create a long -term plan for health facility maintenance and construction to serve the needs and changing demographics of the community. b. Seek out additional grant opportunities. 2. Seek to acquire sufficient land to support future Hospital growth that is reflective of the long -term facilities plan for the Hospital. a. Utilizing the product of F.1.a., seek to acquire sufficient land to serve any future construction needs. b. Work cooperatively with Providence to replace the care center with a new facility r that will meet the current and future needs of long -term care. c. Work cooperatively with Providence to provide a better facility, and possibly closer to the hospital, for rehab services. d. Seek to research all options in order to provide quality health care to citizens of Kodiak Island. 3. Continue to advocate for appropriate full reimbursement of hospital costs and citizen ` medical expenses by the State, Federal government, and Coast Guard in a fairer manner. r 4. Seek out additional grant opportunities. 5. Advocate for the best health care in a coordinated manner with Federal, State, and ,r local agencies. 6. Work with other agencies in Kodiak to develop quality facilities for senior citizens. 25 R G. Solid Waste Collection and Disposal Goals and Objectives 1. Implement the comprehensive solid waste management plan that addresses the solid waste function for the next 20 to 50 years in a cost effective and efficient manner. a. Continue to monitor the Solid Waste Rate Study. b. Identify future site and begin site control planning processes for landfill expansion area. c. Continue to take steps that will extend the existing landfill site through comprehensive recycling and other means for as long as possible without going out of the current permitted area. d. Continue to investigate federal and state loans and grants to pay for lateral expansion and closeout of the existing "footprint" upon closure. e. Encourage KIBSD and Kodiak College to recycle waste and to add recycling education to their education programs. f. To continue to coordinate with the City of Kodiak on the junk auto removal program. Evaluate and analyze the recycling program to create a long -term participatory program and plan that is sustainable. a. Adopt policy supporting reduction, re -use, and recycling of materials as preferable to landfill disposal and encourage all citizens and businesses to participate. b. Adopt policy and procedures requiring rate payers to recycle certain specified materials. c. Develop a fee structure to give rate payers incentives to recycle i.e., 'Pay- As -You- Throw". d. Commit to diversion goals of 25% by 2012 and 50% by 2020. _ e. Negotiate a solid waste collection contract that supports diversion efforts. H. Parks and Recreation Goals and Objectives 1. Evaluate and identify those lands under Borough ownership that would be appropriate for developed or passive parks and recreation facilities, with a goal of a comprehensive Parks and Recreation Plan to guide future decisions. a. Review urban areas for potential neighborhood pocket parks in areas of growth. b. Develop standards for playground equipment and related improvements to ensure the highest degree of utility at the lowest reasonable cost c. Meet with the Parks and Recreation Committee on a quarterly basis. d. Retain access to public lands for the enjoyment of all recreation users. e. Create an interconnected system of multi -use bicycle and pedestrian paths for residents and visitors. This trail system should link schools, parks, and trails with other destination points. f. Continue to work with the City of Kodiak and the Kodiak Island Borough School District to ensure that the construction, operation, and maintenance of joint use recreation facilities are efficiently managed in the best interests of the overall community. 2. Complete a road system trails plan using public participation and existing trails with a focus on a trail network that is interconnected and allows for minimum user conflict and maximum use by all citizens. 3. Encourage the Parks and Recreation Committee to move ahead with conceptual plans for Mill Bay Park, White Sands Recreation Area, and winter use of urban lakes. ft I. Economic Development Goals and Objectives 1. Maintain vigilance and effective participation in fishery politics and legislation that advocates for long -term preservation of landings of product to the Borough and ensures any environmental restrictions on fisheries are based on sound science and fairly reflect any socio- economic impacts on our region. a. Continue to work with the City of Kodiak and Kodiak Fisheries Advisory Council (KFAC) to pursue a comprehensive and effective program that leads to sustainable and economically productive fisheries that ensure the long -term health of the fishery habitat and ecosystem. b. Explore a shared fisheries representative for the Kodiak Island Borough and the City of Kodiak at all levels of fisheries management meetings. r c. Find and work with industry representatives that have a regional and cooperative focus to assist in the direction of efforts and resources in affecting fisheries policy and legislation. d. Determine and foster strategies to create a statewide force to offset negative, incorrect, or misleading information about fisheries. 2. Administer an economic consultant contract to develop an Island -Wide Transportation Feasibility Study. r 3. Actively pursue development of airport capacity and look for opportunities for fish cargo. 4. Continue to pursue high quality telecommunications access through fiber optics and Internet access to outlying areas. a. Ensure that telecommunications are integrated into the long -term plans that allow for maximum efficiencies and minimize redundancies through use of common easements and infrastructure. 5. Review ways to promote, encourage, and support the development of small businesses /home businesses including those in the outlying communities. 6. Work with Kodiak Chamber of Commerce and Kodiak Island Convention Visitors Bureau to promote quality tourism growth. J. Animal Control Goals and Objectives 1. Continue to support a program that protects the public and animals in a cooperative cost effective and efficient manner. a. Continue to have the Community Development Department monitor the contract to ensure conflicts are minimized and public health and safety are maximized. K. Fire Protection and First Responder Emergency Medical Services Goals and Objectives 1. Continue to support fire, rescue, and emergency medical services that protect t he lives and property of the public. 2. Maintain an adequate staff of volunteers who are properly equipped and trained for the services they provide. 3. Continue to support the cooperative training and emergency responses between the Borough Fire Protection Service Areas and other emergency services within the borough. 27 This page intentionally left blank 29 G FINANCIAL SUMMARIES ft FINANCIAL SUMMARIES FUND STRUCTURE The Borough accounts are organized on the basis of fund and account groups, each of which is considered a separate accounting entity. Operations of each fund are accounted for with a separate set of self - balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate. Borough resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds in this report are grouped into five generic fund types within two broad fund categories. Government Fund Types General Fund: The General Fund is the operating fund of the Borough and is used to account for all financial resources, except those that are required to be accounted for in another fund. Special Revenue Funds: Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for special purposes. We include neighborhood service districts such as road, fire, and street lighting, as well as maintenance of our buildings and grounds, in this fund type. Debt Service Funds: The Debt Service Funds are used to account for the accumulation of, resources for, and the payment of general long -term debt principal, interest, and related costs. The bulk of our debt is in the form of general obligation bonds which are accounted for primarily in one large debt service fund. Capital Pro'ect Funds: Capital Projects Funds are used to account for financial resources to be used for acquisition or construction of major capital facilities and equipment. We use these funds to track our projects funded by bond revenue, grants and other large maintenance projects. Proprietary Fund Types Enterprise Funds: Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges, or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and /or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The Borough has four Enterprise Funds: Municipal Solid Waste, Hospital Facility, Kodiak Fisheries Research Center, �. and 911 Emergency Telephone Services. rpl FISCAL POLICY This fiscal policy, adopted March 15, 1990, Is a statement of the guidelines and goals that will Influence and guide the financial management practices of the Kodiak Island Borough. A fiscal policy that is adopted, adhered to, and regularly reviewed is recognized as the cornerstone of sound financial management. Effective fiscal policy: contributes significantly to the Borough's ability to Insulate itself from having a financial crisis; enhances long -term financial credibility by helping to achieve the highest bond and credit ratings possible; promotes long -term financial stability by establishing clear and consistent guidelines; directs attention to the total financial picture of the Borough rather than single issue areas; promotes the view of linking long run financial planning with day -to -day operations; and provides the Assembly and the citizens of the Borough with a framework for measuring the fiscal impact _ of government services against established fiscal parameters. To these ends, the following policy statements are provided: Operating Budget Policies The budget is a plan for allocating resources. The objective is to enable service delivery with allocated resources. Services most be delivered to the citizens at a level that will meet real needs as efficiently and effectively as possible. The Borough's goal is to pay for all recurring expenditures with recurring revenues and to use non- recurring revenues for non - recurring expenditures. It is important that a positive undesignated fund balance and a positive cash balance be shown in all governmental funds at the end of each fiscal year. When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year must be reduced sufficiently to create a positive undesignated fund balance and a positive cash balance. When possible, the Borough will Integrate performance measurement and productivity indicators within the budget. This should be done in an effort to improve the productivity of Borough programs and employees. Productivity analysis should become a dynamic part of the Borough administration. The budget must be structured so that the Assembly and the general public can readily establish the relationship between expenditures and the achievement of service objectives. The individual department and agency budget submissions must be prepared with the basic assumption that the Assembly will always attempt to maintain the current tax rates. Budgetary review by the Assembly will focus on the following basic concepts' Staff Economy The size and distribution of staff will be a prime concern. The Assembly will seek to limit staff increases to areas where approved program growth and support absolutely requires additional staff and to reduce staff where this can be done without adversely affecting approved service levels. 30 Capital Construction r Emphasis will be placed upon continued reliance on a viable level of pay down capital construction to fulfill needs in an Assembly approved comprehensive capital improvements program. r Program Expansions Proposed expansion to existing programs and services must be submitted as budgetary increments requiring detailed justification. Every proposed program or service expansion will be scrutinized on the basis of its relationship to the health, safety, and welfare ofthe community. New Programs New programs or services must also be submitted as budgetary increments requiring detailed justification. New programs or services will be evaluated on the same basis as program expansion plus an analysis of long term fiscal impacts. Existing Service Costs r The justification for base budget program costs will be a major factor during budget review. Administrative Costs r In all program areas, administrative overhead costs should be kept to an absolute minimum. r Functions of all departments and agencies should be reviewed in an effort toward reducing duplicate activities within the Borough government and the autonomous and semi autonomous agencies, which receive appropriations from the Borough. r The budget will provide for adequate maintenance of capitalized assets and for their orderly replacement. r The administration will maintain budgetary controls at the character level within each organizational unit. (Characters are broad classifications of expenditures: fringe benefits, contractual services.) r The preparation and distribution of monthly budget status reports, interim financial statements, and annual financial reports is required. r The Borough will remain current in payments to the retirement system. The Borough will develop and annually update a long -range (three to five years) financial forecasting system that will include projections of revenues, expenditures, and future costs and r financing of capital improvements that are included in the capital budget. The Borough will develop and annually update a financial trend monitoring system which will r examine the fiscal trends from the preceding five years- trends such as revenues and expenditures per capita and adjusted for inflat ion, liquidity, or operating deficits. Where possible, trend indicators will be developed and tracked for specific elements of the Borough's r fiscal policy. 2. Debt Policies The Borough will not fund current operations from the proceeds of borrowed funds. The Borough will confine long -term borrowing to funding of capital improvements or projects that cannot be financed from current revenues. When the Borough finances capital projects by Issuing bonds, It will repay the debt within a period not to exceed the expected useful life of the project. Target debt ratios will bean nu a I ly calculated and included in the review of financial trends. Net debt, as a percentage of the estimated market value of taxable property should not exceed two percent. The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed 15 percent. The Borough recognizes the importance of underlying and overlapping debt in analyzing financial conditions and will regularly analyze its indebtedness. The Borough will maintain good communications about its financial condition with bond and credit institutions. The Borough will follow a policy of full disclosure in every annual financial statement and bond official statement. The Borough will avoid borrowing on tax anticipation and maintain adequate fund balance. Revenue Policies The Borough will try to maintain a diversified and stable revenue structure to shelter it from short run fluctuations in any single revenue source. The Borough will attempt to maintain a diversified and stable economic base by supporting policies that promote tourism, fishing, agriculture, commercial, and industrial employment. The Borough will estimate its annual revenues by an objective, analytical process. The Borough, where possible and reasonable, will institute user fees and charges for specialized programs and services. Rates will be established to recover operational, as well as capital or debt service costs. The Borough will regularly review user fee charges and related expenditures to determine if pre- established recovery goals are met. The Borough will maintain a sound, consistent, and equitable ad valorem property tax assessment program. The Borough will follow an aggressive policy of collecting tax revenues where the annual level of uncollected current property tax should not exceed two percent. The Borough should routinely identify governmental aid funding possibilities. However, before applying for and accepting intergovernmental aid, the Borough will assess the merits of a particular program as if it were funded with local tax dollars. Local tax dollars will not be used to make up for losses of intergovernmental aid without first reviewing the program and its merits as a budgetary increment. Investment Policies The Borough will maintain an investment policy based on the Government Finance Officers Association fGFOA) model investment policy. The Borough will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections, and deposits of all funds will be scheduled to ensure maximum cash availability and investment potential. When permitted by law, the Borough will pool its various funds for investment purposes. The Borough will obtain the best possible return on all investments consistent with the underlying criteria of liquidity and safety of principal. The Borough will regularly review contractual opportunities for consolidated banking services. 32 5. Accounting, Auditing, and Reporting Policies r The Borough will establish and maintain a high standard of accounting practices in conformance with Generally Accepted Accounting Principles (GAAPf The accounting system will maintain records on a basis consistent with accepted standards for r government accounting according to the Government Accounting Standards Board (GASB). Regular monthly financial statements and annual financial reports will present a summary of financial activity by departments and agencies within all funds. Where possible, the reporting system will also provide monthly information on the total cost of specific services by type of expenditure and revenue by fund. r An independent firm of certified public accountants will perform an annual financial and compliance audit and will publicly issue an opinion, which will be incorporated into the Comprehensive Annual Financial Report(CAPP). The Borough will annually strive for the GFOA Certificate of Achievement for Excellence in Financial Reporting and the GFOA Distinguished Budget Presentation Award. r 6. Capital Budget Policies The Borough will make all capital improvements in accordance with an adopted capital improvements r program. The Borough will develop a multi year plan for capital improvements that considers development policies and links the development process with the capital plan. The Borough will enact an annual capital budget based on the multi -year capital improvement program. The Borough will coordinate development of the capital improvement budget with development of the r operating budget. Future operating costs associated with new capital projects will be projected and included in operating budget forecasts. r The Borough will maintain all its assets at a level adequate to protect its capital investments and to minimize future maintenance and replacement costs. The Borough will identify "full -life' estimated cost and potential funding sources for each capital project r proposal before it is submitted to the Assembly for approval. The Borough will determine the total cost for each potential financing method for capital project proposals. The Borough will identify the cash flow needs for all new projects and determine which financing method best meets the cash flow needs of the project. Reserve Policies The Borough will maintain a fund balance designation for fiscal cash liquidity purposes, i.e. fiscal reserve r that will provide sufficient cash flow to minimize the potential of short-term tax anticipation borrowing. The Borough will maintain appropriated contingencies to provide for unanticipated expenditures. The three contingencies and their recommended minimum funding levels are: r Emergency Contingency 1.00 %of General Fund Personnel Contingency 0.50% of General Fund Litigation Contingency 0.25 %of General Fund 33 The Borough will maintain sufficient self- insurance reserves, as established by professional judgment, based on the funding techniques utilized and the recorded losses. For fiscal year 2010 these are the levels of funding required to meet these needs. Basically this is unencumbered fund balance in the General Fund: The $3,162,680 in unreserved fund balance in the General Fund easily covers these amounts. General Fund Balance Percent Applied for Fund Contingency Balance Emergenq $3,162,680 1% $31,627 Personnel $3,162,680 112% 15,813 Litigation $3,162,680 1/4% 7,907 Total N/A N/A $55,347 The $3,162,680 in unreserved fund balance in the General Fund easily covers these amounts. Y Y Y Budget Summa ry, All Funds 35 Special Debt Capital General Revenue Service Projects Enterprise Fund Funds Funds Funtls Funds Total Estimated Beginning Balance $ 2,121,212 $ 43,336,966 $ 22,255 5 2,942,021 $ 29983)10 $ 03,406,110 Revenues Property Taxes 10303000 1,090,015 - - 11472,015 Bad Tax 90,000 90,000 Non Ad valorem Taxes 224,000 - - - - 274oxi Payment In Lieu of Taxes 1,320,000 - - - - 1,320,000 Sweranre Taxes 1,340,000 - - - - 1,340,000 Penaltles &Interest Fees 150,000 - - - 15(l Pen¢ & Royalties - 630,408 - - 2,396,940 3,001,348 llser Fees - - - - 2396413 3396413 Land Sales Aconites - 15,000 - - 15 000 Licenses& Permits 90,250 21,000 - - 111,250 Federal Revenues 252000 - - - 252,000 Stag Revenues 2,158,320 166,615 2,151,115 8,515,632 13,051,242 Mes 500 - - - - 500 Interest Earnings 200,000 1,023,050 6000 829051 180,000 2,238.101 Sale of Funds - - - 2,000,000 1,000,000 Miscellaneous 20,000 20400 - 1 - 1.215,329 Transfersln 111 1,9 02,500 3,246,318 61 5,880,318 Total Available Funds 18,309,282 46,538,514 4,081,820 29,321,952 35,023,623 133,280,246 Expenditures General GOVemment 3,549,116 - - 1,320,181 - 4,919,291 Ed ... "an 10,040,350 - 3,301 13,928,493 2,182,512 29400,41] health &Welfare 353,000 - 243,950 538,2E8 1,458,180 30931398 Assessing 514,858 - - - 520.858 Community Development 808,140 - - - - Boll Child Care Assistance 105,696 - - 105696 Resource Management - 125,320 - - - 115,320 KIB Buildings - 143,258 - - 243,258 Coastal Management - 36,000 - - - 36,000 LEPC - 24,919 24,919 Road Maintenance - 684,665 - Me8 42 - 1,293,012 coal., Safety 211,310 633,550 - 691,023 10,320 1,611,321 Culture and Recreation 244,000 - 40,641 - 284641 Economic Development - 90.250 - - 90,250 send Waste - - - 1,165,115 4013,652 5,118,821 Other - 8,500 Ali 65111 00,820 Transfers Out lbyso0 1.113,m1 3130 522 Total use of Funds 12,409942 3615,296 4,0.59,616 18,aID.a9s 2,224,724 51,213411 Estimated Funds Available 6 /30/11 $ 091 $ 42923,219 $ 22,255 $ 1092Q062 $ 21,298,899 5 82,062,715 35 m reevorBUEtet wenieW p Cebl Servlca GmiJe � I'll �'• Un. rtu Ytm zvs 5i0 on.. 5! 5 S 212 It El - 114 222 11 112 244 61, tll t� _ v vmt. RO�VVE 5 5 5 17 36 37 pinlF��eaf d Buua xmu Fnlerylr+PonVa BmV Hied Ad-i MTAL E.1111-1 Ill ye �. 151 3 111 111 Z71 Ln. . Il Ill S Ill ,nn 2 311 :12 ,o .2o ay. iu ixpp _nIlLi 5 5 7 5 37 151 3 111 111 Z71 Vaoy o.� i.e..r ,o .2o ay. iu ixpp _nIlLi 5 5 7 5 37 38 ItodaO hINM RRmuoO ]1110 -8011 Mill Rates 9R! SVetl Tlk o0in ]F C•YR Pov0 Petl Mat IbaE fk Fle Fl2 la]Y UfM by! F1N I(Yai FlFp Fup fRtl FW FRtl fW FRy Futl FIM FW ToW Ixl:aae Fa(F ) 100 NO 21t 2M am ]ID 29 21M 3fi0 ]bl 24[ _ "MI IO. 200 IZy CnRI{Mly Tux low I'm zm 0]5 nn � wowwlo awo00RUJing 1RPIaftaaM 1 SRWe NFa M.I Tua 1050 125 nn pB upm FR RR09n Nea 1Caa low Im I'm IyA Bry MaloRldco. Fn waeoum NFa M.I Tcas ire mRign low for IFawig Ipeua aFF�a aaq .A. law 2,50 1.. Ly Inunaery MaSSexeeNu FR VI01lfdRl MPI I!¢l � 9rtgF10ta Y1.mmN FVM` Ia. l50 np TOa) 1050 lw 1.5p ny SDYIR/JN N. l Fse nvRmon uv M.1 'PICONIMMNMIOI]aFMR low 150 na Tun low lm IN Im µA rswluxTalecae,w .. vr,aloFMRM1®O. lom 150 Im 1]NI Tun low I'M 150 0. ua mnry iw�ssSlel uglrg _ Tuo 1nw 1w Izm 1aerRwNmam M.l Tua low zw to Nn vwmml aaF Mt Fire sm�xlw mm In xn 38 r M Tax Rate per $1,000 Last Ten Years r r r y 11.00 r 10.50 10,00 950 I 800 8.00 2002 2003 2004 2005 2006 2007 200E 2009 2010 2011 39 TEN YEAR ANALYSIS OF TAX RATES AND LEVY r Fiscal Personal Property Real Property Total Mill Total Year Assessed Value Assessed Value Assessed Value Rate Tax Le r 2002 116,117,838 635,934,054 752,051,892 9.25 6,956,480 2003 117,456,245 642,995,612 760,451,857 9.25 7,034,180 2004 110,941,504 659,695,261 770,636,765 9.25 7,128,390 2005 105481,537 678,427,713 783,909,250 10.25 8,035,070 2006 106,206,504 692,709,445 798,915,949 11.00 8,788,075 2007 94,833,515 710,848,299 805,681,814 10.50 8,459,659 r 2008 100,997,608 734,527,929 835,525,537 10.50 8,773,018 2009 105,320,027 765,152,958 870,472,985 10.50 9.139,966 2010 108.014,241 805,000,744 913,014,985 10.50 9,586,657 2011 113,091,185 875,787,940 988,879,125 10.50 10,383,231 r M Tax Rate per $1,000 Last Ten Years r r r y 11.00 r 10.50 10,00 950 I 800 8.00 2002 2003 2004 2005 2006 2007 200E 2009 2010 2011 39 1,000,000,000 900,000,000 800,000,000 700,000,000 600,000,000 500,000,000 400,000,000 300,000,000 200,000,000 100,000,000 Assessed Values 40 GENERAL FUND r W ft General Fund Revenues r r r r • Property Tax Licenses& Permits • Interest Earnings Use of Fund Balance • Severance Tax • Intergovernmental Revenues • Miscellaneous Revenues 41 GENERALFUND r Revenue Sources and General Fund Estimates r The largest source of revenue for the general fund continues to be property taxes at 68 %. Intergovernmental revenue constitutes 15% of general fund revenues. The Borough instituted a severance tax in fiscal year 1992, which will account for 9% of Borough revenue in fiscal year 2011. r GENERAL FUND REVENUE SUMMARY r Fiscal Year Fisral Year Fiscal Year Fiscal Year Fiscal Year 2008Actual 2009ACtual 2010 Budget 2010 Actual 2011 Budget Property Tax $ 10,161,532 $ 11.345,035 $ 11,062,658 $ 11,187,988 $ 12,126,000 r Severance Tax 1,436,210 1,311,189 1,432,600 1,336,075 1,340,000 Licenses &Permits 75,672 83,365 86,250 96,629 90,250 Intergovernmental Revenues 2,471,740 2,686,609 2,627,989 2.532,559 2,410,320 r Interest Earnings 544,926 292,825 155,000 179,497 200,000 Miscellaneous Revenues 24,586 97,228 26,000 13,041 20,500 Use of Fund Balance - 1,735,403 - 1,228,872 r• Total $ 14,714,666 $ 15,816,251 5 17,125,900 5 15,345,789 $ 17,415,942 ft General Fund Revenues r r r r • Property Tax Licenses& Permits • Interest Earnings Use of Fund Balance • Severance Tax • Intergovernmental Revenues • Miscellaneous Revenues 41 PROPERTY TAXES Real and Personal Property Taxes. Alaska Statutes (AS) 29.45. 010 - 29.45.500 gives municipalities the _ authority to levy a property tax. The Kodiak Island Borough's tax revenue for fiscal year 2011 is based on the assessed valuation as of January 1, 2010. That value is estimated to be $988,879,125. 1,000.000,000 900,000,000 800,000,000 700,000,000 500.000000 500000000 400,000,000 300000,000 200,000.000 100,000,000 Assessed Values 2002 2003 2004 2005 2005 2007 2008 2009 2010 2011 ■ Personal Property ■Real Property ■Total The Borough has set the tax levy for real and personal property at 10.5 mills which will generate estimated property tax revenue of $10,342,500 with 90% being from real property and 10% from personal property. The Borough is transferring $1,477,000 to the Debt Service Fund which is equivalent to 1.5 mills. The current delinquency rate is 0.3% (three tenths of one percent(. For budget purposes, the amount of tax generated by one (1) mill is $988,879. Penalty and Interest on Taxes Receivable. AS 29.45.650 and KIB Code of Ordinances establishes the authority to apply penalties and interest on delinquent property taxes. KIB levies penalty of 10% for late payments and interest at the rate of 12% per annum on past due accounts- The Borough does not recognize the receivable at the time penalties and interests are applied to the accounts; rather, it is recognized when the payment is made. Based on past collections, a conservative estimate of revenue is $150,000. NON AD VALOREM TAXES Motor Vehicle Tax. AS 29.10.431 allows the Division of Motor Vehicles to collect property tax on motor vehicles on behalf of municipalities and boroughs. The property tax is a flat rate based on the type of vehicle and the year of the vehicle The tax is collected along with the biannual registration fee and remitted to the Borough on a monthly basis. This method of collection was created in anticipation of reducing the delinquency rate for WA personal property taxes and improves collection of taxes on vehicles. Based on prior year collections the revenues from this source are budgeted at $250,000. PAYMENT IN LIEU OF TAXES PILT - Federal. Payments in Lieu of Taxes (PILT) are federal payments to local governments that help offset losses in property taxes due to nontaxable Federal lands within their boundaries. PILT payments are made annually for tax - exempt Federal lands administered by the Bureau of Land Management, the National Park Service, the U.S. Fish and Wildlife Service (all agencies of the Interior Department), the U.S. Forest Service (part of the U.S. Department of Agriculture(, and for Federal water projects and some military installations. Congress appropriates PILT payments each year. The BUM allocates payments according to a formula in the PILT Act that includes population, receipt- sharing payments, and the amount of Federal land within an affected borough. The estimated amount for FY2011 PILT revenue, $1,300,000, is based on what was received in fiscal years 2010 and federal regulations. SEVERANCE TAXES The Kodiak Island Borough levies a tax on certain natural resources that are severed or harvested within the boundaries of the Borough. The tax rate is the borough -wide mill levy, which is currently 10.5 mills. The resources that we collect taxes on are grouped into three categories: 1) fish, 2) rock, sand and gravel (mining), and 3) timber (logging). Rock, Sand and Gravel Severance Tax. To estimate the value for rock, and gravel KIB looked at the construction industry. The main source of extraction for this category is rock. The rock is sold to construction companies for their building lots and road construction. Based on the revenues generated in fiscal years 2008 and 2009, the estimated revenue for fiscal year 2011 is $20,000 Timber Severance Tax. The estimated value for timber is $20,000, based on a projection of revenue received to date in the current fiscal year. The severance tax on logging has been in a state of decline for several years due to a decreased demand from Asian markets. It should be noted that in FY3997, we received $272,000 and the mill rate was only 9.25 mills. xx Fish Severance Tax. Budgeting for fish severance tax involves many factors. How many fish will be available for harvesting? What countries will be buying our fish? What will the price per pound be? What will the environmental issues be? Does the market prefer wild fish to farmed fish? Many of these variables are very difficult to predict and with these issues in mind, the Borough is budgeting fish tax for 2011 at $1,300,000. Overall, the FY2011 severance tax is estimated to be $1,340,000. For budget purposes, the amount of tax generated by one (1) mill is $134,000. 43 Severance Taxes FY2010 and FY2011 estimated 1,000,000 }' fl 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 '.. : III ■ Mining Timber LICENSES AND PERMITS Licenses and permits are revenues associated with the building industry. The largest portion of revenue in this category is building permits, which can be attributed to the low interest rates on home mortgages in rural areas throughout the State of Alaska. Per the Community Development Department, these revenues are budgeted at $67,000, based on FY2010 revenues. Building Inspections Revenue and Expenditures FY2010 and FY2011 estimated 200,000 150,000 -- i 100,000 50,000 0 �O' �O' �O� �0� �0� �O :SOS' �0P � t�ti F�ti t °ti �ti �ti F °ti e�� t�ti e °ti ■ Building permit revenue ■ Building permit expenditures 44 _ INTERGOVERNMENTAL REVENUES Federal Shared Revenues National Wildlife Refuge. The Revenue Sharing Act authorizes payments to local governments whose jurisdiction includes land being administered by the Fish and Wildlife Service (FWS). The payment that we receive is based on a percentage of the fair market value of lands that the FWS has acquired, the number of acres they xx hold, and a percentage of net receipts the FWS collected in their previous fiscal year. This payment is a form of payment in lieu of taxes, but the land owned by the FWS Is not the same land owned by Fish and Wildlife that generates a portion of the PILOT federal payment. The difference is that the land under the National Wildlife ra Refuge revenue was previously owned by private individuals and was taxable. The FWS purchased the land to add to the Wildlife Refuge that they manage on Kodiak Island. The revenue from this source has fluctuated between $262,694 and $378,700 over the past four years; as _ such, we are budgeting $250,000. State Revenues Energy Assistance (Revenue Sharing). The State of Alaska enacted an energy assistance program for FY2007, which was essentially revenue sharing. The amount of this "assistance" is determined by the State of Alaska. There is no formal calculation to determine the amount that will be given to the Borough each year. The price of oil and the returns on State investments impact the amount that is given to the Borough each year. The Borough received $748,189 in FY2010. Based on State legislation, we are budgeting $736,900 for FY2011. Fish Tax Revenue Sharing. AS 43.75 and 43.77 authorizes the State to levy taxes on fisheries businesses. A portion of the tax is refunded to municipalities and boroughs. There are two types of fishery taxes. One is the fisheries business tax (AS 43.75) and it levies the tax on businesses and persons who process or export fisheries resources from Alaska. The tax is based on the value paid to commercial fishers. The rate of the tax is based on the processing activity of the business. The processing activity is classified as either "established" or "developing" by the Alaska Department of Fish and Game. The rates are as follows: Established Developing Floating 5.0% Floating 3.0% Salmon Cannery 4.5% Shore -based 1.0% Shore -based 3.0% Fisheries businesses file with the State on a calendar year Their tax returns are due by March 31 of the following year. From the taxes collected, the Department of Revenue distributes the taxes based on locale of the business. Municipalities will receive 50 %ofthe tax collected from businesses within their jurisdiction. If the tax is collected within a city as well as a borough, the payment will be split equally between the borough and the city, For those businesses that operate outside a municipality or organized borough, 50% of those funds collected are shared through an allocation program administered by the Alaska Department of Community and Economic Development. 45 The other fishery tax is the fishery resource landing tax (A543.77), which is levied on processed fishery resources first landed in Alaska. The tax is based on the unprocessed value of the resource. This value is determined by multiplying a statewide average price per pound (based on Alaska Department of Fish and Game _ data) by the unprocessed weight. This tax is primarily collected from factory trawlers and floating processors which process fishery resources outside of the state's 3 -mile limit and bring their products to Alaska for transshipment. This tax is based on a calendar year and must be filed by March 31. The rate is based on classification. The Alaska Department of Fish and Game determines whether the resource is "established" or "developing ". The rates are 3% for established resources and 1% for developing resources. The tax collected in this category is distributed In the same manner as the fisheries business tax Budgeting for this revenue is difficult. As with our severance tax on raw fish, there are many factors. We need to consider the number of fish available for harvesting, the market price of fish at the time of purchase, and environmental and market issues. However, we do not know all of the businesses filing with the state or the statistics of the tax collected outside the municipalities and unorganized boroughs. For budgeting purposes, we look at the prior year's revenues and the factors that are known and budget accordingly. This method estimated 2011 fish tax revenue to be $1,250,000. 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 INTEREST EARNINGS Raw Fish Tax FY2011 estimated F °ti e °ti F °ti F`ti F °ti F °ti F�ti F�ti �ti F�ti Interest Earned on Investments. KIB Code of Ordinances sections 3.04.01 through 3.04.030 establish the guidelines and responsibilities of the Finance Director in investment and treasury management matters. For efficiency, NIB has established a central treasury of pooled resources. In fiscal year 2011 the General Fund is expected to have approximately $7,000,000 held in investments. With an expected return rate between 1.25% and 2,00 %, we estimate interest revenue to be $200,000. 46 a a .FF FFF 500,000 400,000 300,000 200,000 100,000 0 °" Interest Earnings FY2010 and FY2011 estimated MISCELLANEOUS REVENUE °d °o" ° °e ° °a °.,o Miscellaneous Revenue. This category includes revenues generated from animal control, sale of copies, sale of computer data and other miscellaneous revenue. For fiscal year 2011, total miscellaneous revenue is budgeted at $20,000. FUND BALANCE General Fund Balance. It is the Borough's goal to maintain a General Fund balance of $1 to $2 million. The following charts show the fund balances for the last 10 years and the changes that took place. Fund Balance FY2010 and FY2011 estimated 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 o" ay0 4 47 We are budgeting to use $1,261,581 of the fund balance in FY2011. Because of vacant positions, etc, we will probably only use $1,000,000 leaving a fund balance of $1,000,000. Changes in Fund Balance FY2010 and FY2011 estimated 1,500,000 1,000,000 ' -- 500,000 0 - 500,000 ,y0 OOp ,BO O^ ,y00 ,y00)W - 1,000,000 1,500,000 As you can see we will continue to draw down our fund balance. We predict that FY2011 is the last year that we will be able to balance the budget by using accumulated fund balance. In FY 2012 we will have to start making debt service payments on our new High School Bond. These two items will cause the Borough to increase its mill rate by at least 2 mills. 48 r r THIS PAGE INTENTIONALLY LEFT BLANK 49 50 GENERAL FUND REVENUE FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Fr,gerty Tax Real Property $ 2,846,642 $ 8,029,453 $ 8,342,508 $ 8,348,146 $ 9195000 Personal Property 1,053,918 1,092,850 1,055,150 1,062,530 1,182,000 TOTAL PROPERTY TAXES $ $900500 $ 9,122,303 $ 9,392,658 $ 9,410,625 $10,382,000 Non Ad Valorem Taxes Boat Tax -over 5 tons $ 25,029 $ 24,012 $ 23,000 $ 22,212 $ 24,000 Motor Ve I, de Tax 252,811 224,462 250,000 260,739 250,000 TOTAL NON AD VALOREM TAXES $ 222,890 $ 298,429 $ 223,000 $ 282,951 Si 274,000 Payment in Lieu of Taxes PILT- Federal $ 787,790 $ 1,/25,015 $ 1,200,000 $ 1,328,052 $ 1,300,000 NLI- Kodiak Island Housing 17,211 16]62 12,000 21,147 20,000 PILT - Alaska Housing 12,394 TOTAL PAYMENT IN LIEU OF TAXES $ 805,001 $ 1,291,782 $ 1,217,600 $1,361,593 $ 1,320,000 Severance Taxes Fish $ 1,409,253 $ 1,289,695 $ 1400,000 $ 1,287,693 $ 1,300,000 Mining 12,562 14,002 12,600 19,762 20,000 Lagging 14,390 7,492 20,000 28,620 20,000 TOTAL SEVERANCE TAXES 1,436,210 11311,189 1,432,600 1,336,0/5 1,340,000 Penalties arM Interest on Taxes Penalties and Interest $ 128,081 5 132,421 $ 125000 $ 132,769 $ 150,000 TOTAL PENALTIES AND INTEREST TAX 7-]28,081 7-132,421 $ 125,000 $ 1-32 76P 5 150,000 Licenses and Permits Building Permits $ 46,097 $ 52,002 $ 65,000 $ 64,009 $ 604,00 Subdivision 4,900 6,075 4,500 4,025 4,000 Conditional Use Permit 1,000 1,500 500 250 500 2an11 COmpllanre Permit 6,660 8,130 4,000 9,180 10,000 Variance Fee 1,000 650 250 750 750 Zoning Change Fee 4,400 3,610 2,000 2,950 2,000 Electric Permit 3,515 2,915 3,500 6,618 4,000 Plumbing Permit 1,928 2,148 2,100 3,396 3,000 Planning it Zoning Hi Review Fee - LOU 300 750 1,000 _ Dog License 6,122 5,535 3,000 4,651 5,000 TOTAL LICENSES AND PERMITS $ 25,622 $ 83,365 $ 86,250 $ 96,629 $ 90,250 _ INTERGOVERNMENTAL REVENUES Federal Shared Revenue National Wildlife Refuge 5 340,067 $ 262,694 $ 252,163 $ 249,859 $ 250,000 Natlonal Forest Fund 2,727 25 2,379 2000 TOTAL FEDERAL SHARED REVENUE 5 340,06 $ 265,421 $ 252,238 $ 252,238 $ 252,000 50 r s Rear Rear Ree r r r Fy 2008 FY 2009 FY 2010 FY 2010 Fr 2011 Actual AURaI Budget Actual Budget State Shared Revenues State Revenue Sharing 5 591,286 $ 777,571 $ 742,206 $ 248,189 $ 236,900 Temporary Fiscal Relief 411,747 - - - - Rawflsb lax 1,059,161 1,288,927 1,339,575 1,339,575 1,200,000 Raw Fish Tax Off Shore 41,811 55,382 12,970 68,855 50,000 Telephone and Electric 27,668 27,524 26,000 - 26,000 Cruise Ship Tax Sharing - 24,772 25,500 25,488 25,000 PERS an Behalf Payment - 247,002 219,000 98,214 120,420 TOTALSTATE SHARED REVENUES $ 2,131,673 $ 2,421,188 $ 2,325,/51 $ 2,280,321 5 2158,320 TOTAL INTERGOVERNMENTAL $ 2,471,740 $ 2,686,609 $ 2,627,989 $ 2,532,559 $ 2,410,320 Fines An, real Control $ 1,198 $ 100 $ 500 $ 125 $ 500 Zoning Violations TOTAL FINES $ 1,198 5 700 $ 500 $ 125 $ 500 Interest I ntemst Ea rn l net $ 415,208 $ 245,362 $ 155,000 $ 213,519 $ 200,000 Change In market an l me 129,718 47,458 (34,022) TOTALINTEREST S 544,926 $ 292,825 $ 155,000 5 179,497 $ 200,000 Miscelloneous- Classified Jury Doty $ 125 5 - 5 100 5 12 5 100 Sa le of Pool es 8,308 2,340 8,000 3,234 8,000 Sale of Ma pe 237 152 300 307 300 Sale of Computer Data 640 600 600 - 600 Fee- DlshonFred Checks 25 125 - - Other 4,003 26,440 5,000 1,914 5,000 Abandoned Vehicle Reimbursement (616) 825 3,000 3,325 3, OFF) Insurance Rebate -Mist - - - - Armin Fee /Cap Pm eRS 324 - - - - LegalFeeRelmbursemenL 4,431 5,434 500 2,649 3.000 Passport Fees 5,855 3,275 8,000 1,425 - SaleofFixedASSets - 1,569 - DEW Reimb. 268 TOTAL MISC. CLASSIFIED $ 23,388 5 96,528 $ 25,500 5 12,916 $ 20,000 Use of Fund Balance - 1,735,403 - 1,228,872 TOTAL REVENUES $14,214,666 $15,816,251 $12,125,900 $15,345,789 $12,415,942 52 GENERAL FUND EXPENDITURES BY DEPARTMENT FY 2008 FY 2009 FY 2010 BY 2010 FY 2011 Actual Actual Budget Actual Budget EXPENDITURES Dept 100 Borough Assembly $ 155,598 $ 161,129 $ 184,460 $ 165,170 $ 182,220 Dept 105 Borough Manager 284,586 407,768 387,587 421,554 492,103 Dept 110 Borough Clerk 372,932 464,767 468,174 466,529 501,534 Dept 115 Borough Attorney 155,352 66,585 128,000 91,867 108,000 Dept 120 Finance 671,825 692,597 774,940 767,462 803,340 Dept 125 Mgmt i➢mr men on Services 467,041 487,355 748,430 685,672 825,680 Depi Assess, ng 423,104 486,324 484,788 377,630 574,858 Dept 135 Engineering /FaciIites 106,919 181,046 204,668 203,827 260,939 Dept140 Community Development 699,567 691,605 856,792 632,109 741,740 Dept142 to, kiln, ins portion 118,209 90,016 153,778 157,013 153,778 Dept 160 Emmniuc Devel raiment 46,289 43,500 75,000 45,358 67,000 Dept165 General Administration 212,467 246,765 29$800 263,071 375,300 Dept 172 Parks & Recreation - - 36,000 - 36,000 Dept 175 Emergency Preparedness 5,713 12,488 8,800 8,011 68,600 Dept 180 Education support 9,123,411 9,956,618 9,980,350 9,980,351 10,040,350 Dept 195 Health a no sanitation 232,699 232,699 268,000 265,626 268,000 Dept 186 Am me l Control 72,380 84,125 84,125 84,125 85,000 Dept190 Culture a no Recreation 99,747 161,572 111,034 105,182 115,000 Dept 191 End, k Col lege 84,000 87,000 93,000 87,000 93,000 Dept 195 Transfers 945,660 1,368,486 1,779,174 1,779,174 1,617,500 TOTAL EXPENDITURES $14,277,499 $15,922,445 $17,125,900 $16,586,731 $17,409,942 52 r 53 SALE MEWMIn.6 A FU IMON r FP 20m Ada! E72009 ANOI EF2010 9tba F12010 Aaial EE2011 ed8e1 6en<ral COWFTM � S 1287-954 S 1.612.01E S 1-9 2060% S 8528.0® S 2.671JM r Pblicsaw 123.912 102501 162979 165.024 222976 Film 9,123,411 9_-FWfi18 9-9f0,35O 9-980.951 T IOA40ASO OuBaeadpeveubm M747 24kS72 204.094 MUt2 244,000 r NealM ad Welfae 905F79 316,88 962125 349,751 363.0= Artga2 423,101 4!6,324 484.7= 977¢90 574,12E rwmmo4M16 1.198. 166 1.179-952 1.573970 1,453,734 1,629.020 C 8E De kwmt 74 MU15 931.792 677.467 0,740 TFanfUS Olt 945.660 2,MK486 2,779,174 1,779,174 1,61788 TOTAL S 11277,499 S 15922,445 $ 17.089-900 $16W731 $17.409.942 r r 53 PROGRAM BUDGET SUMMARY BOROUGH ASSEMBLY Program Description The Kodiak Island Borough Mayor and Assembly are elected by the registered voters of the Kodiak Island Borough to establish policy for the Borough by the Assembly /Manager form of government under which the Borough operates. Goals • Protect and improve the quality of life for Borough citizens by determining policy statements that reflect the values, needs, and desires of all Borough residents. • Maximize the delivery of services at the lowest possible cost. Objectives for 2010 -2011 • Maintain the Strategic Plan to provide goals and objectives to the Borough as an organization. • Ensure funding levels that reflect the priorities of Borough citizens. • Improve efficiency of local government through policy decisions. • Ensure Borough elections are conducted according to all local, state, and federal statutes. • Promote quality K -12 education and promote education for all citizens. Significant Budget Changes There are no significant budget changes for 2011. 54 BOROUGH ASSEMBLY FY 2008 FY 2009 FY 2010 FY 2011 Actual UPENORURES Estimated Projected Regular Assembly Meeti ngs 18 FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 5 Actual Actual Budget Actual Budget Personnel Services $ 31,100 $ 31,800 $ 31,200 $ 31,200 $ 31,200 Fringe Benefits 6,115 5,366 5,760 5,701 6,820 Political Lobbyist 67,000 67,000 70,000 67,562 71,500 Support Goods &Services 51,383 56,963 77,500 60,707 72,700 35 $ 155,598 $ 161,129 $ 184,460 $ 165,170 $ 182,220 55 FY 2008 FY 2009 FY 2010 FY 2011 Actual Actual Estimated Projected Regular Assembly Meeti ngs 18 17 17 17 Special Meetings 10 5 5 5 Joint Work Sessions 2 3 3 3 Work Sessions 23 20 20 20 SWAMCConference Attendees 4 5 5 5 AML Conference Attendees 5 6 6 6 Ordinances 21 21 21 21 Resolutions 44 35 35 35 Contracts 43 25 25 25 Other Action items 78 95 95 95 55 PROGRAM BUDGET SUMMARY MANAGER'S OFFICE Program Description The Assembly of the Kodiak Island Borough appoints the manager. The manager provides administrative guidance to KIB assembly policy decisions, and serves as the chief administrative officer of the Kodiak Island Borough. Goals • Assist the Assembly with policy Implementation and administer quality, cost-effective services to the citizens of the Kodiak Island Borough Objectives for 2010 -2011 • Implement all of the duties defined in Kodiak Island Borough Code 2.20.030. • Implement, within the constraints of time, limited staff, and available funds, the Assembly Strategic Plan. _ • Monitor the effectiveness of all Borough operations and exercise custodianship of Borough property. • Provide the Assembly with administrative support necessary to develop and implement Assembly strategic policy. • Execute the annual budget and Capital Improvement Program, Significant Budget Changes A new position, Administrative Assistant, has been added to this department. 614 MANAGER'S OFFICE EXPENDINRES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Personnel Services $178,386 $236,162 $233,404 $255,384 $292,510 Fringe Benefits 87,949 153,031 123,890 139,745 190,800 Support Goods &Services 38,251 38,575 50,293 46,425 48,793 Allocated to Other Funds (20,000) (20,000) (20,000) (20,000) (40,000) $284,586 $407,768 $387,587 $421,554 $492,103 Personnel Number of Employees Position. FY 2008 FY 2009 FY 2010 FY 2011 Borough Manager 1 1 1 1 Grant Writer /Special Projects Support 1 1 1 1 HR Officer /Executive Assistant 1 1 1 1 Administrative Assistant 0 0 0 1 TOTAL 3 3 3 4 57 PROGRAM BUDGET SUMMARY CLERK'S OFFICE Program Description The Borough Clerk's Office provides administrative support to the Mayor and Assembly, conducts elections, implements the records management program, and provides public information. Goals • Provide efficient administrative support to the governing body. • Administer Borough elections according to local, state, and federal statutes. • Provide policy guidance, direction, and assistance to the Mayor and Assembly members. • Provide a uniform method for the management, preservation, retention, and disposal of Borough records in order to Increase administrative efficiency, organize paper flow, and reduce administrative costs. Objectives for 2010 -2011 • Perform all duties required by State Statutes and KIB Code of Ordinances including, but not limited to, attesting all deeds, contracts, and appropriate documents that require the Borough seal. • Administer all Borough elections including regular, special, and service area election; ensure that elections are accountable and certifiable and that all election workers are trained on election laws governing elections. • Coordinate all Borough Assembly meetings and provide complete and accurate records of proceedings for all regular and special meetings. • Ensure that all ordinances, resolut ions, and other actions ofthe Assembly are correct and reflect the intent of the governing body; codify all adopted ordinances, and process and issue supplements to all subscribers of the Borough code; review and recommend changes to the Borough Code. • Serve as a conduit between the Mayor, Assembly, administration, and public providing information of policies adopted by the Assembly to keep all concerned accurately informed. • Coordinate and process all appeals to the Assembly Board of Adjustment. • Prepare Borough news page weekly for publicat ion, ensuring that the public is kept aware of actions before the governing body and other Borough commissions and departments while meeting all requirements of public notice by law. • Provide an Assembly- approved records retention schedule; provide safe and efficient storage and retrieval of inactive, historical, and vital records; provide an efficient, effective records system using state - of -the art methods and technologies; provide uniform written procedures for file maintenance, transfer of inactive records, disposition of records, and microfilming services; and provide long -range records management planning. Significant Budget Changes There are no significant budget changes for 2011. RN CLERK'S OFFICE EXPENDITURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget — Personnel Services $ 164,935 $ 186,429 $ 192,130 $ 204,230 $ 201,630 Fringe Benefits 94,733 127,073 113,180 118,096 135,540 Support Goods & Services 113,264 151,265 162,864 144,203 164,364 - $ 372,932 $ 464,767 $ 468,174 $466,529 $ 501,534 PERSONNEL Number of Employees Position: FY 2008 FY 2009 FY 2010 FY 2011 Borough Clerk 1 1 1 1 - Borough Deputy Clerk 1 1 1 1 Assistant Clerk 1 1 1 1 — TOTAL 3 3 3 3 PERFORMANCE INDICATORS FY 2008 FY 2009 FY 2010 FY 2011 Actual Actual Estimated Projected - Ordinances 18 21 20 20 Resolutions 35 35 35 35 - Minutes(pages) 120 122 120 120 Regular Assembly Meetings 18 17 18 18 Special Meetings 10 5 5 5 — Joint Work Sessions 2 3 3 3 Work Sessions 27 20 25 25 Other Meetings Attended 2 3 3 3 Plats Filed 25 14 15 15 Beverage Licenses Reviewed 7 22 20 20 Gaming Llcenses Reviewed 5 5 5 5 r Borough News page Publications 95 80 80 80 Elections 1 3 3 3 Absentee Voters - municipal 326 349 330 330 - Registered Voters municipal 9,417 9,599 9,600 9,600 Cod c Su p pl ements 4 4 4 4 - Archival Records Destroyed (cubic feet) 100 56 50 50 Archival Records Added (cubic feet) 99 50 50 50 Notary 50 20 30 30 — Passports filed 204 153 0 0 59 PROGRAM BUDGET SUMMARY LEGAL SERVICES Program Description The Borough attorneys provide legal counsel and advice to the Mayor and Assembly, the manager and all departments of the Borough. The attorneys are responsible for representing the Borough in lawsuits brought by or against the Borough in state or federal courts. Goals • Protect the Borough from financial loss and actual or potential legal action. • Ensure that all Borough operations are conducted in accordance with the law so that legal liabilities do not arise. • Provide legal advice to elected officials and staff members. Objectives for 2010 -2011 • Defend lawsuits brought against the Borough. • Provide legal advice and counsel and answer legal questions raised by the Mayor, the Assembly, and the manager. • Assist departments in resolving legal problems as they arise before they can create serious difficulty. Significant Budget Changes A Request for Proposals for Legal Services was issued in March, 2010. As a result, the Borough entered into a three year contract for legal services with Wohlforth, Johnson, Brecht, Cartledge, and Brooking. 60 w 61 LEGAL SERVICES EXPENDITURES - FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget - Legal Fees $ 151,091 $ 62,774 $ 120,000 $ 85,130 $100,000 Support Goods & Services 4,261 3,811 8,000 6,737 8,000 TOTAL $ 155,352 $ 66,585 $ 128,000 $ 91,867 $ 108,000 w 61 PROGRAM BUDGET SUMMARY FINANCE Program Description The Borough Finance Department has different areas of responsibility, many of them quite dissimilar. The department's main function is to properly budget, account for, and report promptly and correctly all revenues and expenditures of the Kodiak Island Borough and Its subsidiary and /or affiliated governmental entities. All budgeting, accounting, and reporting efforts are to be annually updated to include all new pronouncements by our promulgating policy bodies including CASE, AICPA, etc. The Finance Department also includes the Borough's Management Information Services department, exhibited on the following pages. Other functions include cash management, collections on all receivables including taxes, issuance and refinancing of debt instruments (bond sales), risk management, and other related functions. Goals • Provide all Borough departments and citizens with accurate and timely financial records. • Provide reliable and competent accounting services to all Borough departments. • Provide for high returns on investments while minimizing risk and maintaining needed liquidity. • Ensure that Borough accounts receivable and payable are settled in a timely fashion. Objectives for 2010 -2011 • Maintain the Certificate of Achievement Award for Financial Reporting. • Maintain the award for a Distinguished Budgetary Presentation by the Government Finance Officers Association (GFOA(. • To maintain the Popular Annual financial Reporting Award. • Distribute the Short Report (monthly financial statements( within fifteen working days of the end of the month. • Distribute the Comprehensive Annual Financial Report (CAFR( by November 30. • Continue our high rate of tax collections and all other receivables Significant Budget Changes There are no significant budget changes for 2011. Previous Year's Accomplishments The Kodiak Island Borough received the GFOA Distinguished Budgetary Award for our fiscal year 2010 budget, the Certificate of Achievement award for our FY2009 for our Comprehensive Annual Financial Report, and the Popular Annual Financial Reporting Award. We were the only government in Alaska to win all three awards last year. We successfully moved our financial software from an AS400 platform to a.net platform. We have maintained our high rate of tax collections. As of June 2009, 98.6% of fiscal year 2007 and 99.9% of fiscal year 2007 taxes and prior have been collected. 62 r r r r r r FINANCE Personnel Services Fringe Benefits Support Goods & Services Allocated to other funds Finance Director Accountant Accounting Technician Clerk /Cashier Secretary III TOTAL Monthly Financials Annual Report(CAFR) Personnel Turnover Total Tax Levy Current Tax Collections Percent Of Current Taxes Collected Outstanding Delinquent Taxes Certificate Of Achievement Distinguished Budgetary Presentation Popular Annual Financial Reporti ng Awa rd Number of Residential Garbage Accounts Commercial Garbage Accounts EXPENDITURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget $399,524 $ 400,191 $ 445,210 $ 434,423 $ 426,620 206,717 266,515 261,790 269,831 291,980 101,686 111,258 114,750 115,151 119,550 (36,302) (85,367) (46,810) (51,943) (34,830) $671,825 $ 692,597 $ 774,940 $ 767,462 $ 803,340 Personnel Number of Employees FY 2008 FY 2009 FY 2010 FY 2011 1 1 1 1 2 2 2 2 2 2 2 2 1 1 1 1 1 1 1 1 7 7 7 7 PERFORMANCE INDICATORS FY 2008 FY 2009 FY 2010 FY 2011 Actual Actual Actual Estimated 10 working 11 working 11 working 11 working days days days days 02/28/09 12/31/09 12/15/09 11/30/11 2 $10,342,728 510,196,998 $11,308,429 $12,318,158 $10,257,340 $10,013,911 $10,498,662 $11431,251 99.2% 98.2% 92.8% 92.8% $280,000 $200,000 $200,000 $200,000 Yes Yes Yes Yes Yes Yes Yes Yes N/A Yes Yes Yes 510 591 589 - 480 530 565 - 63 PROGRAM BUDGET SUMMARY FINANCE /MANAGEMENT INFORMATION SERVICES Program Description The Management Information Services Department provides information technology services to the Borough. _ Areas of responsibility include: • Developing and maintaining the management information system (MIS(. • Evaluation and selecting hardware, software, and applications software • Operating the central distribution data center. • Controlling data input and output. • Designing and maintaining data communications and telecommunications networks. • Controlling forms. • Developing information processing policies and procedures. • Conducting feasibility studies of new manual or automated systems. • Allocating processing costs to user departments. • Researching potential systems, methods, or equipment that could improve cost - effectiveness or increase productivity. • Ensuring the security of all MIS Operations. • Developing and Implementing office automation systems. • Reporting on the performance of the preceding areas of responsibility to senior management on periodic basis. _ • Providing maintenance of data processing and communication equipment. • Reviewing and approving data processing equipment acquisitions or external services and contracts throughout the Borough. Goals • Continue to provide the very best and most cost - effective data processing services to the Borough. _ • Continue to use all standard available resources to ensure user satisfaction while investigating innovations to increase productivity. • Maximize system availability. • Maintain a high level of customer satisfaction. • Optimize the Borough's management information systems through the use of computer resources where applicable. • Increase productivity through teamwork, sharing information, and pooling resources. Objectives for 2010 -2011 • Continue to implement industry standard policies and procedures to reduce overall technology costs. • Provide computer systems training to increase employee efficiency. • Replace one -third of the Borough's PC's (12 PC's). • Refine the Borough's GIS database and Increase the quality of data being served. • Bring the public web interface online for the assessment software. • Modify and test the disaster recovery plan to incorporate infrastructure changes. • Upgrade existing server infrastructure to Windows Server 2008 R2. • Roll -out Windows] to desktop PCs (Summer 2011). Significant Budget Changes There are no significant budget changes for 2011- 64 r AS /400 Users Network Users Network Devices r Network Servers Virtual Servers Network Storage Used (Gigabytes) r PC Applications Supported Server -Based Applications supported r AS/400 Applications Supported PERFORMANCE INDICATORS FY 2008 FINANCE / MANAGEMENT IN FORMATION SERVICES FY 2010 FY 2011 Actual r Estimated Projected 145 145 145 20 90 EXPENDITURES 50 55 200 220 230 FY 2008 FY 2009 FY 2010 FV 2010 FY 2011 r 20 Actual Actual Budget Actual Budget 950 Personnel Services $ 178,364 $184,061 $ 293,000 $ 226,200 $ 285,720 35 Fringe Benefits 82,412 115,506 151,973 132,178 192,810 r 14 5 Contracted Services - 6,779 12,000 37,182 13,000 Support Goods &Services 178,417 222,403 327,457 273,156 295,150 r Capital Outlay 106,375 37,066 51,000 59,561 51,000 Allocatedto otherfunds (78,527) (78,460) (87,000) (42,605) (12,000) $ 467,041 $487,355 $748,430 $685,672 $825,680 PERSONNEL Number of Employees r Position: FY 2008 FY 2009 FV 2010 FY 2011 MIS Supervisor 0 0 0 1 Programmer /Analyst 1 1 1 1 r PC Technician 0 0 1 1 GIS Analyst 0 0 0 1 r Operations Supervisor 1 1 0 0 LAN Administrator 1 1 1 0 TOTAL 3 3 3 4 r r AS /400 Users Network Users Network Devices r Network Servers Virtual Servers Network Storage Used (Gigabytes) r PC Applications Supported Server -Based Applications supported r AS/400 Applications Supported PERFORMANCE INDICATORS FY 2008 FY 2009 FY 2010 FY 2011 Actual Actual Estimated Projected 145 145 145 20 90 50 50 55 200 220 230 55 16 12 10 235 20 25 40 8 690 950 2,000 3,000 23 25 29 35 42 42 50 52 14 14 14 5 65 PROGRAM BUDGET SUMMARY ASSESSING Program Description The primary function of the assessing department is the annual valuation and assessment of approximately 7,800 real and 1,800 personal property accounts at their full and true value. The real property function requires _ reassessment programs phased cyclically, the annual appraisal of new construction and additions, and includes the audit, discovery, and compliance programs. This function includes maintaining assessment standards and tax maps, plat and permit processing, ownership records, property description data, and other related clerical support. The personal property function is accomplished through the filing and auditing of business personal property renditions, and related discovery and compliance activities. Other ancillary functions are site specific appraisals, the processing and administration of tax exemption programs, land sales and property acquisition support, compilation of data in support of the Borough administration and processing of appeals, along with compliance and filing activities for the severance tax. _ Goals and Objectives Strive to provide a comprehensive taxation and assessment program that is fair and equitable for all citizens and that assesses values of all properties at market value. • Review all forms of taxation to ensure 100% inclusion. • Continue to complete implementation of the new PACS system by continuing on -site inspections of real property and correct deficiencies in the conversion from the previous assessing software. • Continue the reappraisal of real property and ensure that all new construction and new subdivisions are added to the roll. • Begin reappraisal of all commercial properties and remote properties. • Audit selected business personal property accounts for completeness and accuracy. • Synchronize the CIS map with the property records in the assessing department database, enabling the generation of maps displaying any given selection of legal or physical property characteristics. • Set up a web server to which the database will be copied nightly, giving the public continuous access to up -to -date property records and user - defined maps. Significant Budget Changes Changes in the PY2011 budget include funding a new appraiser technician position to help in the site inspection and inventory of real property and support the Appraiser position. Also, additional travel money is requested for discovery and appraisal of remote properties. Travel expense is based on leasing a 206 on floats at an estimated $ 2200 /1 for five days. To reduce the actual time In the field the budget also includes contracted service for $5000 for contracting a third party to complete some of these inspections and allowance for maps to Include aerial photo- imaging to better target areas and reduce travel time. Previous Year's Accomplishments • Completed a reappraisal of Borough property, focusing on the properties within city limits and ocean front. • Developed methodology for reappraisal within the new PACS System. • Began a restructuring of the Assessing Department to better meet the Borough's needs. • Provided technical and appraisal support for a variety of other Borough projects. 66 r 67 ASSESSING E%PENDFFURES r FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Personnel Services $250,459 $ 264,777 $ 279,670 $ 215,695 $ 293,900 Fringe Benefits 137,365 185,335 157,810 101,210 209,420 Support Goods & Services 48,280 49,212 60,308 73,725 83,288 - Allocated to other funds (13,000) (13,000) (13,000) (13,000) (11,750) $423,104 $ 486,324 $ 484,788 $ 377,630 $ 574,858 r PERSONNEL Number of Employees Position: FY 2008 FY 2009 FY 2010 FY 2011 Assessor 1 1 1 1 Appraiser 1 1 1 1 r Assessment Clerk l 1 1 1 1 Appraiser Technician 1 1 1 2 TOTAL 4 4 4 5 - PERFORMANCE INDICATORS FY2008 FY 2009 FY 2010 FY2011 r ASSESSED VALUE Actual Actual Estimated Projected Real Property (net after all exemptions) $734,527,929 $765,152,958 $805,000,744 $880,000,000 r Personal Property 100,997,608 105,617,604 108,014,241 120,000,000 Total Assessed Value $835,525,537 $870,770,562 $913,014,985 $1,000,000,000 - CHANGE IN VALUE FROM PRIOR YEAR Real Property $37,537,929 $30,625,029 $39,847,786 $74,999,256 Personal Property (5,183,392) $4,619,996 $2,396,637 $11,985,759 - Total Value Increase From Prior Year $32,354,537 $35,245,025 $42,244423 $86,985,015 NUMBER OF PARCELS Real Property Accounts 6,200 5,716 7,816 7,844 Personal Property Accounts 2,000 1,733 1,818 1,769 TAR ACCOUNTS PER EMPLOYEE 2,050 1,862 2,409 1,923 r ASSESSED VALUE PER EMPLOYEE $208,881,384 $217,692,641 $228,253,746 $200,000,000 67 PROGRAM BUDGET SUMMARY ENGINEERING AND FACILITIES Program Description The Engineering and Facilities Department is responsible for the safe operation and maintenance of all Borough owned grounds and facilities, coordination and administration of capital construction projects, and administration of the Borough code section on the construction of roads in new subdivisions. The department is also responsible for the operation ofthe KIB landfill that includes the disposal of garbage, metals, construction debris, and the potential recycling of these materials to prolong the use of the existing landfill. In addition, the department provides efficient operation of the Kodiak Fisheries Research Center and other Borough -owned buildings. Goals • Design, operate, and maintain Kodiak Island Borough facilities in a safe, healthy, and responsible manner with an eye to attractiveness and creating a positive and energy efficient environment. • Ensure that building lease rates generate sufficient revenue to pay for adequate operational and maintenance expenses. • Identify and seek funding sources to evaluate all Borough facilities for earthquake survivability. • Ensure that all Borough buildings are brought Into compliance with the Americans with Disabilities Act during renovation. Objectives for 2030 -2011 • Hire a Maintenance Manager to develop maintenance schedules for all KIB facili ties. • Evaluate all building systems and controls to determine if cost savings (boilers, HVAC, lighting, etc) can be achieved. • Review lease language for Kodiak Fisheries Research Center and Kodiak Island Hospital. • Work with State of Alaska and Federal Emergency Management Agency (FEMA) to acquire grants that can be used to bring Borough facilities up to earthquake standard. • Identify items necessary to bring Borough facilities into ADA Compliance. Significant Budget Changes There are no significant budget changes for FY2011. 68 69 ENGINEERING AND FACILITIES _ EXPENDITURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 r Actual Actual Budget Actual Budget Personnel Services 5 69,640 $ 99,056 $ 119,810 $ 112,997 $ 161,840 Fringe Benefits 33,512 66,337 63,610 72,171 100,799 r Contracted Services - - - - SupportGoods &Services 43,767 55,653 61,248 58,659 62,300 r Allocated to other funds (40,000) (40,000) (40,000) (40,000) (64,000) $ 106,919 $181,046 $ 204,668 $ 203,827 $ 260,939 r PERSONNEL Number of Employees Position inn'. FY 2008 FY 2009 FY 2010 FY 2011 r Engineering and Facilities Director 1 1 1 1 Project Manager /Inspector 1 1 1 1 Project Assistant 1 1 1 1 _ Secretarylll 1 1 1 1 Maintenance Coordinator 0 1 1 0.8 Maintenance Worker 0 1 1 1 r Receptionist /Interpretive Specialist 0 0 0.5 0.5 TOTAL 4 6 6.5 6.3 r 69 PROGRAM BUDGET SUMMARY COMMUNITY DEVELOPMENT DEPARTMENT Program Description The Community Development Department is responsible for a wide range of functions, including: • Contract management (e.g., building inspection, junk removal and animal control(; • Grant writing and administration; • Research and information services (e.g., population determinations, economic and social data); • Land use planning (e.g,, staff to the Planning and Zoning commission, area and comprehensive plan preparation, permitting, and enforcement); • Liason with federal and state governments (e.g., Kodiak National Wildlife Refuge, Katmai National Park, and federal and State project reviews); • GIS mapping; and • Drafting services. These responsibilities require the department to administer a number of Kodiak Island Borough code sections, including: Title 6 (Animals); Title 10 (Vehicles and Traffic); Title 16 (Subdivisions); and Title 17 (Zoning). The department also works with other Borough departments, assisting them in their administration of Title 8 (Health and Safety(, Title 13 (Utilities), Title 15 (Buildings and Construction), and Title 18 (Borough Real Property) Goals • Perform the functions assigned to the department as efficiently and cost effectively as possible. • Facilitate community based coastal and comprehensive planning. • Implement land use policies and regulations established by the Assembly. • Provide accurate and factual data to a wide range of individuals and groups in order to promote well - informed decision making. Objectives for 2010 -2011 • In cooperation with Assessing, MIS, and other Borough departments, continue to implement the ArcGIS system with the goal of making parcel -based information available online. • Continue to provide Borough residents and decision- makers with timely and quality information and through the Borough website. • Continue implementing KIB Zoning Enforcement policies and procedures, as approved by the KIB Assembly, to correct zoning violations, including the use of legal action where necessary. • Re - initiate work on a Kodiak Island Road System Recreation Plan (KIRSR( as a follow -on step -down plan to the new KIB comprehensive Plan. • Begin work on a new annex to the Kodiak Area Emergency Operations Plan to address community response to a global influenza pandemic. • Continue to work with local interests to provide a junk vehicle removal program that meets the needs of the road system community. • Continue to investigate and plan for new sources of gravel on the road system to provide for the community's construction and paving needs. Significant Budget Changes There are no significant budget changes for FY2011, W r r COMMUNITY DEVELOPMENT _ EXPENDITURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 r Actual Actual Budget Actual Budget Personnel Services $331,416 $292,163 $337,990 $305,100 $ 343,940 Fringe Benefits 170,505 187,029 174,808 167,775 200,300 r Professional Services 124,354 129,784 250,000 83,509 100,000 Support Goods & Services 73,792 83,129 93,994 76,225 98,000 r Allocated to Projects (500) (500) - (500) (500) $ 699,567 $ 691,605 $ 856,792 $ 632,109 $ 741,740 r PERSONNEL Number of Employees Position: FY2008 FY2009 FY2010 FY2011 Community Development Director 1 1 1 1 Associate Planner /L.R. Planning 1 1 1 1 Associate Planner /Enforcement 1 1 1 1 _ Draftsman /Technician 1 1 1 1 Secretary I II 1 1 1 1 Enforcement Officer 0 0 0 0 r TOTAL 5 5 5 5 r PERFORMANCE INDICATORS FY 2008 FY 2009 FY 2010 FY 2011 Actual Actual Actual Projected r Zoni ng Compliance Permits Issued 214 226 245 250 Planning & Zoning Commission r Public Heari ngs 0 41 48 60 Zoning Violations - Complaints Responded To 13 13 10 15 Federal &State Project Reviews 0 0 0 0 r Junk Cars Removed by the Junk Removal Program 261 84 89 95 Other Junk Removed by the Junk Removal Program 4tons 2 1 4 71 PROGRAM BUDGET SUMMARY BUILDING INSPECTION Program Description The Kodiak Island Borough Building Inspection Program ensures compliance with adopted building codes and related zoning codes. The Borough contracts with the City of Kodiak for administration of the Borough's building inspection program. Inspections performed on residential and commercial building construction include structural, mechanical, electrical, and plumbing inspections. Plan reviews for construction projects are conducted by the City of Kodiak building inspection staff or City of Kodiak's professional plan review service before a building permit is issued. Building height, setbacks, and parking requirements are some of the zoning requirements checked in the field by the building inspection staff. Goals • Ensure that every new construction project in the Kodiak Island Borough complies with applicable, adopted building codes. • Ensure that unsafe structures are abated. Objectives for 2010 -2011 • Continue to serve the public in a timely manner • Increase inspection proficiency through training, reference materials, field inspections, and contact with the International Code Council. • Complete commercial plan reviews and permit issuance within 30 days of submittal, and complete residential plan reviews and permit issuance within ] days of submittal. • Provide information to elected and appointed officials, and the public, about the most current editions of the building, mechanical, electrical, and plumbing codes, • Maintain delegated plan review responsibility from the State of Alaska, Department he Public Safety, Division of Fire Prevention. • Maintain AHFC building inspection program approval. • Maintain and improve the ISO (Insurance Service Office) inspection program rating of 3. Significant Budget Changes There are no significant budget changes for FY2011. 72 r r BUILDING INSPECTOR UPENDITURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget r Contracted Services $ 110,469 $ 76,286 $ 140,000 $ 143,281 $ 140,000 Support Goods &Services 7,740 13,730 13,778 13,732 13,778 $ 118,209 $ 90,016 $ 153,778 $ 157,013 5 153,778 r PERFORMANCE INDICATORS FY 2008 FY 2009 FY 2010 FY 2011 r Actual Actual Actual Projected Commerc i a l Par l d i ng P or mi is 53 51 52 51 Residential Building Permits 129 146 156 146 r Borough Plumbing Permits 73 97 131 97 Borough Electrical Permits 135 136 180 180 r r 73 PROGRAM BUDGET SUMMARY Program Description The function of the Economic Development Program is to provide the Assembly with the opportunity to pursue the most feasible economic development opportunities that will be of benefit to the entire community. Goals • Enable the Assembly to objectively pursue the most feasible programs to benefit the community. Objectives for 2010 -2011 • Provide an increased opportunity for the Assembly to pursue programs beneficial to the community. • Provide economic diversification. • Enhance the economic viability of the community by pursuing activities that may contribute to an increased tax base, as well as provide for better public amenities and services. This effort is being coordinated with the City of Kodiak through the Kodiak Chamber of Commerce. Significant Budget Changes There are no significant budget changes for FY2011. 74 a F& E%PENDDURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Professional Services $ 2,789 $ - $ 22,000 $ - $ 22,000 Contributions 43,500 43,500 48,000 44,000 45,000 Support Goods & Services - - 5,000 1,358 - $ 46,289 $ 43,500 $ 75,000 $ 45,358 $ 67,000 a F& PROGRAM BUDGET SUMMARY GENERAL ADMINISTRATION Program Description The function of the General Administration Department is to provide services to the Kodiak Island Borough that cannot be directly identified within any specific fund or program. Goals • Provide for the financial audit of the Borough as well as for postage, liability insurance, bad debt expense, and other miscellaneous costs. Objectives for 2010 -2011 • Maintain the Employee of the Quarter and employee of the year incentive awards programs. • Maintain the service award program (service pins) for employees to promote and reward longevity. • Maintain the Drug- Free Workplace program, including training, for all employees to comply with federal requirements. • Maintain the Blood borne Pathogens Training program for all employees to comply with Occupational Safety and Health Administration (OSHA) standards. • Provide Hepatitis B vaccinations to all employees in accordance with OSHA Blood borne Pathogens program. • Provide for an annual audit process to comply with federal and state laws. • Maintain a Risk Management Program and liability insurance on the building, including administration of a safety program to prevent liability. • Provide continuing education opportunities to department staff in order to increase efficiency and maintain /increase knowledge of applicable state and federal laws. Significant Budget Changes We have budgeted to purchase two new vehicles in FY2011. 76 r r r r r GENERAL ADMINISTRATION EXPENDITURES FY2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Personnel Services $ - $ 54 $ - $ 299 $ ' Fringe Benefits 128 148 - 183 - AudltExpense 51,951 92,503 96,000 95,618 110,000 Contracted Services 2,525 10,000 30,000 - 30,000 Support Goods & Services 139,990 144,060 172,800 146,056 185,300 Ca al to Odd av 17,873 20,915 50,000 $ 212,467 $ 246,765 $ 298,800 $ 263,071 $ 375,300 77 PROGRAM BUDGET SUMMARY Program Description The major function of this program is to operate and maintain Borough parks, trails, trailheads and provide informational and educational materials associated with Borough recreational activities. Goals • Provide the Borough communities with safe and enjoyable parks, trails and open space. Objectives for 2010 -2011 • Repair of damaged park equipment, brushing, stabilizing and hardening trails, garbage removal and cleanup. Significant Budget Changes There are no significant budget changes for FY2011. 78 r r 79 EXPENDDl1RES r FY2008 FY2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget r Personnel Services Fringe Benefits - - - - Contracted Services - - 5,000 - 5,000 Support Goods & Services - - 31,000 - 31,000 Capital Outlay - - - - - - - $ 36,000 - $ 36,000 r r 79 PROGRAM BUDGET SUMMARY Program Description This fund started out as the place to put the electrical costs and maintenance costs associated with the Tsunami )Warnings) sirens array. These sirens are found outside the city limits and include village sirens. This budget has grown to include staff salaries when associated with a disaster or event. This is an important fund because you _ never know when a disaster will arise and there is little place for this in a department budget. Examples of disasters that occurred in FY 2010 include: • H1N1 (swine flu). The Emergency Operation Plan and various Borough staff were activated under powers of the City Manager to ramp up and jointly participate in providing general Information to Kodiak Island residents. • The flooding and debris flows that caused havoc and damage to local and state roads as well as roads associated with the Terror Lake Hydro plant Is another unexpected disaster. Staff worked to get Kodiak declared a disaster area and then worked with FEMA and their state counterpart Homeland Security and Emergency Management (State FEMA) to identify problem areas. Goals • To operate and maintain our warning sirens on an as need basis. • To ramp up to meet the desired level of emergency response. Objectives for 2010 -2011 • Work with the state Homeland Security/ Emergency Services to install sirens in Ouzinkie, Karluk, Larsen Bay and Old Harbor. • Exercise our Emergency Operations Plan once a year. Significant Budget Changes • Adding additional money to the salaries line item of this budget to account for unexpected disasters • Additional money for maintenance of existing Borough sirens Previous Year's Accomplishments • Staff played a major role in coordination efforts as a result of the outbreak of H1N1 (Swine Flu). Staff worked closely with the City of Kodiak, the state of Alaska, Providence Hospital, Public Health, etc. • Staff worked to get the Feds and State to declare Kodiak a "Disaster Area" as a result of the 61 feet of rain that fell on October 9, 2009. Money was made available to Kodiak for roads damaged (KEA Hydro Plant, local and state roads) • Worked with the state to identify communities with deficient warning sirens and acquired money for siren purchase. 80 C • r 81 EXPENDITURES • FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Personnel Services $ - $ 3,323 $ - $1,775.00 $ 5,000 • Fringe Benefits - 1,935 - 1,157 Support Goods & Services 5,713 7,230 8,800 5,079 13,600 Contracted Services - - - - 50,000 • $ 5,713 $ 12,488 $ 8,800 $ 8,011 $ 68,600 • r 81 PROGRAM BUDGET SUMMARY Program Description The School District Support Program encompasses the transfer of state - required local funding to the Kodiak Island r Borough School District for operation costs. The program includes the purchase of liability insurance, funding the annual audit, and providing management information systems support. Property insurance, snow removal, and other services are purchased through the Building and Grounds Fund in the Special Revenue Funds Section. Goals • Provide adequate funding to the Kodiak Island Borough School District ensuring that high quality education will be provided to all children living in the Kodiak Island Borough. Objectives for 2010 -2011 • Work effectively with the Kodiak Island Borough School District to establish a level affording from the Kodiak Island Borough that ensures continued high quality education. Significant Budget Changes There are no significant budget changes for FY2011. Numberof Students Last Ten Years FY 2011 Estimated 2,850 2,800 — - -- -- 2,750 — 0C 2,650 2,600 2,550 2,500 z,aso 2,400 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 r r r r r r EXPENDITURES Borough's Cost of Education FY2010 & FY2011 estimated 12,000,000 10,000,000 8,000,000 III 6,000,000 4,000,080 2,000,000 2002 2003 2004 2005 2006 2007 2008 2809 2010 2011 83 FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Professional Services $ 456,350 $ 456,350 $ 421,350 $ 421,351 $ 381,350 Audit Expense 20,575 39,375 37,000 21,015 37,000 Support Goods &Services 194,516 210,979 222,000 248,017 150,000 Operating Transfers KIBSD 8,508,062 9,270,768 9,300,000 9,289,968 9,472,000 KIBSD Contingency (56,092) (20,854) - - - $9,123,411 $ 9,956,618 $ 9,980,350 $ 9,980,351 $10,040,350 Borough's Cost of Education FY2010 & FY2011 estimated 12,000,000 10,000,000 8,000,000 III 6,000,000 4,000,080 2,000,000 2002 2003 2004 2005 2006 2007 2008 2809 2010 2011 83 PROGRAM BUDGET SUMMARY HEALTH AND SANITATION Program Description This program consists of funding non - profit health and social service agencies in the Kodiak Island Borough. A substantial portion of this program is actually a pass - through of State of Alaska revenue sharing funds for health agencies. Goals _ • Provide financial assistance to non - profit health and social service agencies to ensure that the agencies are financially able to provide needed services to the residents of the Kodiak Island Borough. Objectives for 2010-2011 • Continue to fund high -qua lity care delivery by non - profit health agencies. • Review new applications from non - profit agencies and select highly qualified service providers. • Distribute state revenue sharing funds to the designated agencies. Significant Budget Changes There are no significant budget changes for FY2011. 84 r r - - 85 HEALTH AND SANITATION EXPENDITURES r FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Safe Harbor $ 21,060 $ 21,060 $ 21,060 $ 21,060 $ 25,000 - Humane Society 2,000 2,000 4,000 4,000 4,000 Women's Resource & Crisis Center 50,764 50,764 50,751 50,751 60,000 American Red Cross 7,000 7,000 7,000 7,000 7,000 - Kodiak Baptist Mission 27,000 27,000 35,000 35,000 37,500 Special Olympics 7,500 7,500 7,500 7,500 7,500 Senior Citizen Support 28,000 28,000 35,000 35,000 35,000 r Health Care Foundation 15,000 15,000 25,000 25,000 20,000 Hope Community Resources 5,000 5,000 5,000 5,000 5,000 r Salvation Army 9,060 9,060 10,000 10,000 10,000 Brother Francis Shelter 40,000 40,000 40,000 40,000 50,000 Kodiak Area Transit 10,000 10,000 15,000 15,000 15,000 r Threshold Services 10,315 10,315 10,315 10,315 10,315 Unallocated Funds - - 2,374 (18,315) $232,699 $232,699 $268,000 $265,626 $268,000 r r - - 85 PROGRAM BUDGET SUMMARY ANIMALCONTROL Program Description This program ensures that all domestic animals in the Borough are treated humanely. Goals • Provide the resources to manage domestic animals in the Borough. Objectives for 2010 -2011 • Contract with the City to provide animal control services. Significant Budget Changes Animal Control was created as a new department from Health and Sanitation. Animal control is a required Borough service, whereas the other line Items in the Health and Sanitation fund are for services that are not mandated BT1 0 r ANIMAL CONTROL EXPENDITURES r FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Animal Control $ 72,380 $ 84,125 S 84,125 $ 84,125 $ 85,000 S 72,380 $ 84,125 $ 84,125 $ 84,125 $ 85,000 r r 87 PROGRAM BUDGET SUMMARY EDUCATION, CULTURE, AND RECREATION Program Description This program consists of funding for non - profit agencies that provide educational, cultural, and recreational opportunities for the citizens of the Kodiak Island Borough. Goals r • Provide financial assistance to non- profit agencies to ensure their financial viability to provide educational, cultural, and recreational opportunities for the residents of the Borough. Objectives for 2010 -2011 • Continue to fund a variety of educational, cultural, and recreational non - profit agencies. • Seek high quality, wide - appeal programs for the benefit of Borough residents. Significant Budget Changes There are no significant budget changes for FY2011. 88 89 EDUCATION. CULTURE & RECREATION E%PENDITURE6 FY2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget School Crossing Guards $ 3,405 $ 12,335 $ 12,000 $ 9,060 $ 12,000 Dig Afognak 566 566 - - KMKTPUbIicRadio 7,500 7,500 7,500 14,500 7,500 Historical Society 5,500 5,500 - - Kodiaklsland SporCir en's ASS'n. 9,100 4,000 5,100 5,100 Kodiak Arts Council 15,000 15,000 15,000 15,000 15,000 Head Start 9,000 9,000 9,000 9,000 9,000 North Star PTA 2,776 5,195 5,400 5,122 5,400 Kodiak little League 3,OOD 3,000 5,000 5,000 4,500 Karluk lRACom it 20,000 20,200 20,200 20,000 20,200 KANA Family Center 12,000 12,000 12,000 12,000 12,000 Girl Scouts 1,000 1,000 1,000 1,000 1,000 Kodiak Football League 3,000 3,000 3,000 3,000 - KodiakSOil & Water Conservation - - - - 2,820 Kodiak Teen Court 5,100 5,100 5,100 5,100 5,100 Kodiak Maritime Museum 1,500 1,500 - - - KodiakAudubonSociety 1,300 1,300 1,300 1,300 - PublicL'braries - 55,376 - - ti Unallocated Funds 9,434 20,480 $ 99,747 $ 161,572 $ 111,034 $ 105,182 $ 115,000 89 PROGRAM BUDGET SUMMARY Program Description This department helps support education in the Borough. Goals • Provide educational opportunities through the Associate's Degree level of schooling and provide resources for more materials in our public libraries. Objectives for 2010 -2011 • Contribute $72,000 to Kodiak College. • Contribute $21,000 to local public libraries. Significant Budget Changes These expenditures were previously included in the Education, Culture and Recreation Department. Because these contributions support public entities rather than non - profit organizations, it was felt that the contributions to the local college and public libraries would be better represented in a separate department. 90 KODIAK COLLEGE & LIBRARIES r EXPENDITURES FY 2008 FY2009 FY 2010 FY 2010 FY2011 Actual Actual Budget Actual Budget _ K o d i a COI l ege $ 72,000 $ 72,000 $ 72,000 $ 72,000 $ 72,000 Libraries 12,000 15,000 21,000 15,000 21,000 r $ 84,000 $ 87,000 $ 93,000 $ 87,000 $ 93,000 r r r 91 PROGRAM BUDGET SUMMARY TRANSFERS Program Description r Money is transferred from the General Fund to other funds of the Kodiak Island Borough. There are no specific goals and objectives listed for this department; they are delineated in the fund receiving the transfer. Goals • Transfer such sums of money as are necessary to fully support the activities of the Kodiak Island Borough. Objectives for 2010 -2011 • N/A Significant Budget Changes There are no significant budget changes for FY2011. 92 Special Revenue Funds M r SPECIAL REVENUE FUNDS REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES r The overall revenue budget for Special Revenue Funds is $3,201,548. r Special Revenue Funds Income • State Grants Penalties& Interest ■ Miscellaneous r LAND SALES Facilities Fund. In December 1995, the Kodiak Island Borough entered into an agreement with the Exxon Valdez r Oil Spill Trustee Council IEVOSTCI to sell the Borough' s rights on Shuyak Island to the State of Alaska. The proceeds of the sale established the Facilities Fund. This fund received its final payment of $11 million from EVOSTC in October 2002. The interest earned on these funds can be used for upgrades, maintenance and repair of existing r Borough buildings, Borough building insurance, and payment on general obligation bonds used for construction of Borough facilities. The Borough is budgeting $1,046,5]] for insurance, bond payments, and capital projects in FY2011. r Land Sales. When the Borough was organized in 1964, it was given 56,000 acres by the State of Alaska. Periodically, the Borough sells this land. Two objectives are met by these land soles. the Borough receives r revenue, and land is put into private ownership. Typically, this land is sold at public auction. INTEREST EARNINGS Penalties and Interest. The majority of this revenue is from interest earned on investments in the Facilities Fund. It is estimated that the interest earned on the Facilities Fund will be $1,000,000. The estimated amount of interest r earned on all special revenue funds is $1,023,050. The interest budgeted is conservative and based on economic trends. 95 INTERGOVERNMENTAL REVENUE State Grants Three of our special revenue funds are funded with grant monies: Child Care Assistance, Alaska Coastal Management Program, and Local Emergency Planning Committee. Child Care Assistance Program. Alaska Statutes (AS) 44.47.250- 44.47.310 created the State of Alaska Day Care Assistance Act, which implemented a program to assist In providing day care for the children of low and moderate income families. This program distributes administrative monies quarterly based on a proposed budgeted amount. In fiscal year 2004 the Borough submitted a grant proposal that the Commissioner of the Department of Health and Social Services (DHSS) approved waiving the requirements of competitive solicitation for the program. Kodiak Island Borough submits a Quarterly Cumulative Fiscal Report along with a Quarterly Narrative. The budget for fiscal year 20111s $105,696. Alaska Coastal Management Program(ACNI AS 46.40. 010 - 46.40.100, State grant for development and implementation of local coastal district programs. The State of Alaska matches federal funding for coastal management and provides grants to eligible communities to implement the Alaska Coastal Management Program at a local level. The ACM P is a vehicle for managing coastal resources to achieve a balance between economic growth and resource protection. The Kodiak Island Borough Coastal Management Program (KI BCMP) was adopted in 1984 at the local, state and federal levels. Since adopt ion, all levels of government have used the KIBCMP to assist decision making about development projects. Permit applications for projects that would affect natural resources in the Borough are reviewed to ensure that they are consistent with the KI BCM P. Funding in FY2011 is $36,000 for routine implementation. PROPERTY TAX Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010- 29.45.500. We have several service areas that levy a mill rate and collect taxes on the property located within their boundaries. The following table shows these service areas, the assessed value of the property within their boundaries, and their mill rate. The net taxable value Is the amount after exemptions. Service District Net Taxable Value Mill Levy Womens Bay Road Service Area 54,450,570 2.5 Road Service Area No.1 214,030,680 1.5 Monashka Bay Road Service Area 20,958,938 2.5 Bay View Road Service Area 7,368,116 1.5 Fire Protection Area No, 1 304,411,192 1.5 Womens Bay If re Department 55,565,970 1.25 KID Airport Fire Protection District 10,990,657 125 Woodland Acres Street Light Area 32,435,600 0.25 Trinity Isla nds Street light Area 8,745,663 0.5 Mission lake Ti de Gate Area 3,950,100 1 III The property taxes budgeted for the service areas are usually slightly less than actual amounts because service area boards tend to be conservative in their revenue projections. Generally 89% of property taxes are from real xx property and 11% from personal property. Overall, the current Borough -wide delinquency rate is .13%. Tourism Development (Bed Tax). KIB 3.30 Transient Accommodations Tax authorizes the Borough to collect taxes on overnight accommodations provided within the Kodiak Island Borough's boundaries. Cities that are within the Borough and have their own bed tax, and businesses within those areas, are exempt from collecting on KIB's behalf. We are budgeting $90,250 for fiscal year 2011. We collected $87,340 in FY2010 and $87,895 in FY2009. We believe that the tourism industry will continue to grow. xx RENTS AND ROYALTIES Office Rent. The Borough charges rent for office space to the Borough departments and outside agencies that have offices within the Borough building. For fiscal year 2010, the Borough is charging an annual rate of $2.05 per square foot to the City of Kodiak and $1.85 per square foot to all other entities, which equates to $566,201 in rental revenues. Gravel Sales. The Kodiak Island Borough has leased tour parcels of land for gravel extraction. The lease requires that a royalty be paid on the amount of gravel extracted. The revenue that we expect to receive in fiscal year 2011, $30,000, is based on the estimates and averages of gravel extracted in past years. The royalty rate is $1.25 per cubic yard. 97 ml 1 112,1 1 f_21s, z ne 11 a1121 s ,11— 2,f 1 1,111 1 is L 111— IF" 11 11-1 fll fll Ptbill T-1 111 11 s s. s r,I r,.,, A.tI 2,i. e.,o, 11 s =.-'I ml r r 99 1-11"d 11 -° 5 1. "1 S 11 . 5 no i 5 n3 -1. r u.o e }oc e.00 r r s N 121 s s 1 3 :as» s oo 31 s447 — sa2— ,2s r r 99 PROGRAM BUDGET SUMMARY CHILD CARE ASSISTANCE PROGRAM Program Description The Child Care Assistance Program is responsible for administration of state and federal financial assistance programs that subsidize the cost of child care for eligible low- to moderate income families while parents work and /or attend school. Children served range from birth to 13 years old. Goals • Promote affordable, appropriate, quality child care for low to moderate income families. • Encourage independence from social welfare programs by subsidizing the costs of quality child care for eligible parents who are working, seeking work, attending school or training. • Build community awareness of the benefits to our local economy and local employers by facilitating quality, affordable child care services for parents working toward self - sufficiency. • Coordinate effectively with other child care assistance programs, including Kodiak Area Native Association, Public Assistance, the USDA Food Program, and the U.S. Coast Guard. Objectives for 2010 -2011 • Promote child care assistance programs to eligible parents for the best utilization of state and federal funding • Participate in local agency collaboration teams to promote child are assistance programs and gain community support for funding levels that meet local needs. • Stimulate adequate child care spaces to meet the needs of program participants. • Promote and support quality child care. Significant Budget Changes There are no significant budget changes in FY2011. 100 r r CHI LD CARE ASS STANCE REVENUES AND EXPENDITURES r FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Revenues r State of Alaska Grants $82,026 $ 95,995 $104,796 $ 81,386 $105,696 Interest Earnings 477 - - - $ 82,503 $ 95,995 $104,796 $ 81,386 $105,696 r Expenditures Personnel Services $ 47,107 $ 71,195 $ 56,408 $ 57,003 $ 63,455 r Employee Benefits 18,910 12,863 26,520 29,963 19,840 Contracted Services - - - - Support Goods & Services 10,861 19,134 10,960 18,723 22,401 r Capital Outlay 5,011 - - - - Contingency - 10,908 - - r $ 81,889 $103,192 $ 104,796 $ 105,689 $ 105,696 PERSONNEL r Number of Employees Position: FY2008 FY 2009 FY 2010 FY2011 Local Administrator 1 1 1 1 r PERFORMANCE INDICATORS FY 2008 FY 2009 FY 2010 FY 2011 r Actual Actual Estimated Projected Average number of fami lies served per month 83 75 68 70 Average number ofchi ldren served per month 144 125 103 105 r r r I PROGRAM BUDGET SUMMARY Program Description The Borough's land and resource base is a multi million dollar asset. It should be viewed in the context of a "land t rust" with the citizens of the Borough as the beneficiary. Kl B received 56,500 acres from the State of Alaska by organizing as a Borough. Another 15,000 acres has been acquired from native corporations and the federal government (school sites). The value of KIB's land and resource base is estimated to be between $70 and $100 million. We take a passive management approach to managing most of our lands, which means that we do not manage them intensively. This method costs the public the least. The level of management for other Borough lands is determined by public demands on the properties or readying it for sale and revenue generation. Goals • Manage Borough lands for the maximum benefit of Borough residents. • Provide decision makers with the tools and information to make informed decisions on the allocation, use and development of Borough lands and resources. • Continue to review and implement land sale strategies that are in balance with the real estate market. •, • Facilitate the transfer of developable public lands to the private sector in a cost - effective manner. Objectives for 2010 -2011 • Prepare land for sale in the Womens Bay area. • Sell land in the Monashka Bay area. Significant Budget Changes A new position, Resource Manager, has been added to this year's budget. Previous Year's Accomplishments • Recorded the plat of the subdivision of a 10 -acre parcel into 3lots in Monashka Bay as reviewed and approved by the Planning and Zoning Commission. • Acquired land near North Star Elementary School for future expansion or sale • Acquired land near Bayside Fire Station (Fire Protection Area No.1) for future expansion. 102 r - RESOURCE MANAGEMENT 103 REVENUES AND EXPENDITURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Revenues Annual Use Permit $ 1,000 $ 1,000 $ 1,000 $ 750 $ 1,000 State Gra nts - - 73,298 - - PERSonBeiralfPayment - - - 4,711 - Interest Earnings 53,427 31,541 12,500 19,419 12,500 Gravel Sales 23,835 - 40,000 54,162 30,000 Principal Payments 18,074 17,268 19,000 114,788 11,100 Interest Payments 1,384 14,544 2,500 13,601 3,900 Land Leases 80 80 - 80 - Useof Fund Balance - - 110,313 - 116,820 $ 97,800 $ 64,433 $ 258,611 $ 207,511 $175,320 Expenditures Personnel Services $ 11,500 $ 11,780 $ 98,200 $ 96,861 $105,690 Employee Benefits - 223 60,738 55,889 68,430 Contracted Services 4,233 - - - SupportGoods &Services 4,158 11,540 99,673 107,885 1,200 $ 19,891 $ 23,543 $ 258,611 $ 260,635 $175,320 PERSONNEL Number of Employees PPosition.. FY2008 FY 2009 FY 2010 FY2011 Resource Manager 0 0 1 1 103 PROGRAM BUDGET SUMMARY BUILDING AND GROUNDS FUND Program Description This program funds the operation and maintenance of Borough -owned buildings, parking lots, parks, and public grounds. Specifically, this includes snow removal, lawn maintenance, park maintenance, and general building and grounds maintenance. It also includes rental of Borough -owned buildings. Goals • Provide adequate annual maintenance to Borough owned buildings, parks, and other Borough facilities in a safe manner to prevent liability issues. • Provide funding for snow removal and parking lot maintenance around all Borough facilities, including school buildings. Objectives for 2010 -2011 • Create a checklist forthe review of KIB buildings, grounds and parks. • Review the KIB building's air handling and boiler systems. Significant Budget Changes The Parks Department has been moved tothe General Fund. 104 r r Buildings and Grounds REVENUES AND EXPENDITURES r FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Revenues r P E RS on Beho l f Payment $ - $ - $ - $ 4,669 $ - InterestEarnings 18,137 6,198 - 6,493 3,000 Bents &Royalties -KIB 238,290 315,928 326,430 315,928 315,950 r City of Koh a 76,520 82,727 100,120 84,796 97,588 KIBSD 100,290 139,897 139,896 139,897 139,900 Borough Building Annex 16,474 16,478 16,470 16,478 16,470 r Do yCa re ASS i sta ore 4,710 10,501 4,710 10,501 10,500 Ch i n i a Hou a i ng - - - 9,600 7,200 Miscellaneous - 65 - 121 150 r Use of Fund Balance - - 291,135 - - Transfersln- General Fond - 62,000 108,000 108,000 34,500 Transfers In Facilities Fund 192,360 185,000 202,000 202,000 118,000 r TOTAL $646,781 $818,794 $1,188,761 $898,483 $ 743,258 Expenditures r Borough Building $392,572 $392,572 $ 588,137 $406,327 $ 435,758 KIB Mental Health Center 20,068 20,068 10,000 3,153 8,000 School Buildings 336,725 336,725 310,000 334,846 235,000 r School Bldg Malor Repairs - - 25,588 52 20,000 Parks Operation & Maintenance 12,605 12,605 42,036 34,980 - Chiniakfichool - - 203,000 108,551 34,500 r Various Borough Buildings - 10,000 1,097 10,000 TOTAL -F761,970 $ 761,970 $1,188,761 $ 889,006 $ 743,258 i PROGRAM BUDGET SUMMARY BUILDING AND GROUNDS FUND- BOROUGH BUILDING Program Description The Borough Building provides administrative office space for Borough government, City of Kodiak government and the Kodiak Island Borough School District's central offices. It is also the site of Assembly Chambers and is the community's Emergency Response Center during disasters. Goals • Provide adequate lawn care, snow removal, and general routine maintenance in an effort to provide a safe environment and pleasant appearance. Objectives for 2010 -2011 • Provide maintenance to the air handling and boiler systems. • Maintain adequate level of lawn maintenance. • Maintain adequate level of snow /ice removal. • Provide adequate routine maintenance of building (paint, roof cleaning etc(. • Relocate emergency generator. Significant Budget Changes 106 r BOROUGH BUILDING r r Expenditures Personnel Services Fringe Benefits r Support Goods & Services Capital Outlay Operating Transfers r r r Position' Maintenance Worker r 107 EXPENDITURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget $ 59,998 $ 97,418 $ 98,200 $ 109,713 $ 77,210 33,281 57,863 60,738 52,378 42,630 252,830 237,291 414,199 244,236 300,918 13 - 15,000 - 15,000 $346,122 $392,572 $588,137 $406,327 $ 435,758 PERSONNEL Number of Employees FY2008 FY2009 FY2010 FY2011 0.5 1.5 1.5 1.5 107 PROGRAM BUDGET SUMMARY BUILDING AND GROUNDS FUND - MENTAL HEALTH CENTER Program Description The Kodiak Island Borough apartments accommodate a variety of needs including rehabilitation housing, therapy programs, and administration offices for the Providence Kodiak Island Counseling Center. Goals • Provide annual maintenance services to ensure a safe, usable environment. Objectives for 2010 -2011 • Provide for ovener- responsible maintenance. Significant Budget Changes There are no significant budget changes in FY2011. 108 r r 109 MENTAL HEALTH CENTER EXPENDITURES r FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget + Expenditures Personnel Services $ 31 $ 104 $ - 5 162 $ Fringe Benefits 9 51 - 86 - - Support Goods &Services 3,285 19,913 10,000 2,905 8,000 $ 3,325 $ 20,068 $ 10,000 $ 3,153 $ 8,000 r r 109 PROGRAM BUDGET SUMMARY BUILDING AND GROUNDS FUND - SCHOOL BUILDINGS Program Description This program provides insurance on all Borough -owned school buildings, snow removal and sanding of all school parking lots, and removal of winter sand and gravel from parking lots in the spring. Goal • Provide owner- responsible maintenance and services. Objectives for 2010 -2011 • Identify school facility maintenance list • Provide a painting schedule that addresses required exterior maintenance for all buildings. Significant Budget Changes There are no significant budget changes in FY2011. li r SCHOOL BU LDI NGS r FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget r Expenditures Personnel Services $ 249 $ 7,015 $ - $ 203 $ Fringe Benefits 188 3,949 - 97 - r Support Goods &Services 300,760 336,018 310,000 278,541 235,000 Operating Transfers 30,584 (10,257) - 56,005 $331,781 $ 336,725 $ 310,000 $ 334,846 $ 235,000 r r r r r lUU PROGRAM BUDGET SUMMARY BUILDING AND GROUNDS FUND - SCHOOL BUILDINGS MAJOR REPAIRS Program Description This program provides funding for major repairs to the Borough owned school buildings. Repairs in this category exceed the $10,000 limit for which RIB Is responsible In accordance with the current in -kind agreement. Objectives for 2010 -2011 Provide financial back -up for unforeseen large repair projects. Significant Budget Changes There are no significant budget changes. 112 r SCHOOL BUILDING MAJOR REPAIR r FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget r Expenditures Personnel Services $ - $ - $ 10,490 - $ Fringe Benefits - 6,108 - - r Support Goods &Services - - 8,990 52 - Repair &Maint. - 20,000 $ 25,588 $ 52 $ 20,000 r r r 113 PROGRAM BUDGET SUMMARY CHINIAK SCHOOL Program Description This program provides funding for the maintenance, operation, and utility costs of the Chiniak School property Including the public water system. Objectives for 2010 -2011 • Provide funds to cover all expenses associated with the Cl School property for a sufficient period of time for KI B, KIBSD, and the community of Chiniak to agree on a plan for the future of the property. Significant Budget Changes There are no significant budget changes. 114 CHINIAK SCHOOL 115 FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Expenditures Personnel Services $ $ - $ - $ 853 $ Fringe Benefits - - - 653 - SupportGoods &Services - - 108,000 107,045 26,500 Repair & Maint - - - - 8,000 Operating Transfers - - 95,000 - $ $203,000 $108,551 $ 34,500 115 PROGRAM BUDGET SUMMARY Program Description This program funds the operation and maintenance of various smaller owned Borough buildings, such as Chunk Tsunami Center, Egan Way Cottages, and Red Cross Building. • Provide adequate annual maintenance to these facilities to prevent liability issues. • Provide funding for a limited amount of snow removal and parking lot maintenance. Objectives for 2010 -2011 • Create a check list for the annual inspections of each of these facilities to provide for proper funding for projects identified in these inspections. • Review the major systems of each of these facilities to be able to produce a renewal and replacement schedule to ensure funding is available when the systems are in need of replacement. Significant Budget Changes None III r BLDG & GROUNDS VARIOUS BOROUGH BUILDINGS r FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget r Expenditures Support Goods & Services $ - $ - $ - $ 1,097 $ - Repair & Maint. - - 10,000 - 10,000 Operating Transfers - - - - - $ - $ - $ 10,000 $ 1,097 $ 10,000 r r r r 117 PROGRAM BUDGET SUMMARY BUILDING AND GROUNDS FUND -PARKS OPERATION AND MANAGEMENT Program Description This program is managed and operated by the Kodiak Island Borough Engineering and Facilities Department. The department is responsible for the direct operations, maintenance and repair of all KIB owned parks and recreation faculties, Including the Kodiak Recreation Facility (Dark Lake, ball fields and BMX park), the Anton Larsen Bay dock, the Island Lake Creek Trail, Monashka Bay Park, Warrens Bay Parks, Mill Bay Park, Otmeloi Park, and Chimak School Park. Goals • Provide a safe system of parks and facilities for the diverse recreational needs of Borough residents. Objectives for 2010 -2011 • Maintain existing parks and remove hazards. • Work with the City of Kodiak on a shared maintenance program. Significant Budget Changes This department has been moved to the General Fund. 118 r 119 BUILDING & GROUNDS -PARKS E%PENDMRES - FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget — Expenditures Pets onncl Services $ 3,847 $ 4,382 $ 3,500 $ 6,146 $ - FringeBenefits 2,003 2,187 2,036 1,615 - - Contracted Services 3,355 5,760 5,000 2,000 - SupportGoods &Services 1,054 276 31,500 25,219 $ 10,259 $ 12,605 $ 42,036 $ 34,980 $ - r 119 PROGRAM BUDGET SUMMARY Program Description The passage of the Alaska Coastal Management Act in 19]] created the opportunity for local governments, rural regions, and the State of Alaska to cooperatively manage the use of Alaska's coastal resources with the federal government. The Alaska Coastal Management Program (ACMP) provides a framework for the orderly and balanced development of Alaska's coast, with full opportunity for coastal residents to take part in the planning and permitting processes in their region. The Kodiak Island Borough participates in the ACMP through the Kodiak Island Borough Coastal Management Program /Plan. Goals • Update, as needed, the Kodiak Island Borough Coastal Management Program (KIBCMP). • Fully participate in project reviews initiated by the state or federal governments. • Continue the full integration of the KIBCMP into the activities of the Kodiak Island Borough Community Development Department. Objectives for 2010 -2011 • Continue to participate through review, analysis, and comments at the programmatic and policy levels of the ACMP. • Continue to participate through review, analysis, and comments in ACMP project reviews. • Continue staff -level participation in the regional, district, and statewide conferences. • Continue staff -level participation in the newly- organized Alaska Coastal District Association (ACDA). • Initiate a strategy for updating the KIBCMP when ACMP regulatory changes have been fully adopted. Significant Budget Changes There are no significant budget changes in FY2011. Previous Year's Accomplishments • Reviewed approximately 35 projects for coastal consistency. 120 r r COASTAL MANAGEMENT REVENUES AND EXPENDIF URES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 r Actual Actual Budget Actual Budget Revenues r PERS on Behalf Payments - - 507 State of Alaska Grants $ 9,197 $ 28,513 $ 24,000 $ 24,843 $ 36,000 $ 9,197 $ 28,513 $ 24,000 $ 25,350 $ 36,000 r Expenditures Personnel Services $ 5,940 $ 11,231 $ 15,500 $ 14,665 $ 19,500 Fringe Benefits 3,102 5,048 - 6,849 - Contracted Services - 5,000 3,500 - 2,500 Support Goods &Services 87 5,008 5,000 2,857 14,000 $ 9,129 $ 26,287 $ 24,000 $ 24,371 $ 36,000 r PERFORMANCE INDICATORS FY 2008 FY 2009 FY 2010 FY 2011 r Actual Actual Actual Projected Federal and state project reviews 60 60 35 35 r 121 PROGRAM BUDGET SUMMARY LOCAL EMERGENCY PLANNING COMMITTEE Program Description The Local Emergency Planning Committee (LEPC) of the Kodiak Island Borough has been established pursuant to federal and state laws. LEPCS are required by federal law to perform the following duties: • Establish procedures for receiving and processing requests from the public for information about hazardous materials in the region; • Prepare and periodically review the local emergency operations plan; • Evaluate the need for resources necessary to develop, implement, and exercise the emergency operations plan and submit recommendations to local governments; and • Serve as an advisory committee to local government with respect to emergency planning, training, and response. Goals • Continue to locally implement the requirements of SARA Title III (also known as the Federal Community Right -TO -Know Program). • Develop and implement a comprehensive training program for emergency responders in the region. • Provide designated staff support for the LEPC and region- wide emergency response planning programs. Objectives for 2010- 2011 .. • Continue region- wide emergency response planning programs. • Implement the Kodiak Emergency Operations Plan update, • Participate In the design and implementation of a full -scale Homeland Security Exercise (FSE) that exercises Borough and City personnel and resources. Significant Budget Changes The Borough alternates yearly administration of this fund with the City of Kodiak. There are no significant budget changes in FY2011. 122 Il 123 LEPC REVENUES AND EXPENDITURES r FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Revenues M LEPC Grant $ 18,273 11,072 $ 33,800 21,839 $ 24,979 PERS on Behalf Payment - - 313 - $ 18,273 $ 11,072 $ 33,800 $ 22,152 $ 24,979 r Expenditures Personnel Services $ 10,435 $ 8,923 $ 11,000 $ 11,597 $ 15,000 W Fringe Benefits 4,855 4,059 - 6,387 - Contracted Services - - 19,300 - - Support Goods & Services 2,510 11,104 3,500 4,347 9,979 r $ 17,800 $ 24,086 $ 33,800 $ 22,331 $ 24,979 123 PROGRAM BUDGET SUMMARY WOMEN$ BAY ROAD SERVICE AREA Program Description The Wormers Bay Road Service Area provides maintenance service to roads within the service area, including snow removal and ice control, culvert and drainage ditch repairs and maintenance. Goals • Provide safe, well drained and well maintained road surfaces, free of snow and ice, within current budgetary constraints. • Project list includes: Bells Flats Road; RAP, topping Noch Drive; pull ditches, grade, re- establish crown Chimak Drive; grade, add C -1 /RAP to re- establish road bed r• Middle Bay Drive S. of Pit 2; add C -1 gravel, fix ditches Womens Bay Drive; grade, add C -1 /RAP to re- establish road bed Panamaroff Creek Road; upgrade culverts at creek crossing by park S. Russian Creek Road @ vases Way; upgrade culvert at creek crossing _ Bells Flats Road/ Middle Bay Road; replace road sign, loaded truck sign Replace missing and damaged road signs Objectives for 2010 -2011 • Continue the program of improving and maintaining drainage area wide • Improve gravel road surfaces Significant Budget Changes The Board anticipates fund reimbursement from FEMA for monies expended in the previous fiscal year 2010, in response to the flood event of October 2009. The funds will enable the service district to continue the multi year program of topping the gravel road surfaces with a new wear layer. The intent is to monitor progress of this project focus and reduce the mill rate when the project is completed. The Board also anticipates FEMA funding to mitigate culverts at anad romous stream crossings for upgrades. 124 r r r r WOMENS BAY ROAD SERVICE 125 REVENUES AND EXPENDITURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Revenues Property Taxes $ 104,365 $ 105,911 $ 125,514 $ 135,260 $126,000 Annual Use Permits 24,000 25,000 20,000 25,000 20,000 Interest Earri rugs 16,710 7,094 3,000 2,633 1,700 PERS on Behalf Payment - - - 17 Disaster Relief - - 173,405 $145,075 $ 138,005 $ 321,919 $162,910 $147,700 Expenditures Personnel Services $ 708 1,366 $ 1,000 785 $ 1,000 Fringe Benefits 432 806 500 476 700 Snow Removal /Sanding 82,018 95,058 35,000 36,014 35,000 Repairs & Maintenance 31,320 48,295 227,419 180,691 55,000 Grading /Ditching 15,623 12,905 35,000 13,215 35,000 Support Goods & Services 280 3,761 23,000 1,723 21,000 $130,381 $ 162,191 $ 321,919 $232,904 $147,700 PERFORMANCE INDICATORS Number of Mlles 12 12 12 12 12 Road Service Cost per Mile $10,865 $13,516 $26,827 $19,409 $12,308 125 PROGRAM BUDGET SUMMARY SERVICE AREA No.I Program Description Service Area No. 1 provides maintenance service to roads within the district, including snow removal, ditching and grading. Service Area No.1 is comprised of Tax Code Areas (TCAs) 2 and ]_ Goals • Continue providing road maintenance service within the district. • Provide safe and useable roads within the district. Objectives for 2010 -2011 • Continue encouraging the Borough to pursue funds for paving all the roads in the district • Provide proper road agnage and dust abatement. Significant Budget Changes Request $65,000 from Borough Assembly to match Service District Funds to resurface Borough owned portion of Selief Lane. 126 i r 127 SERVICE AREA No 1 REVENUES AND EXPENDITURES FY2008 FY 2009 FY2010 FY2010 FY2011 r Actual Actual Budget Actual Budget Revenues r Property Ta s es $225,706 $292,079 $291,500 $320,344 $327,500 Temp Fiscal Relief - - - 130,000 P FES on Beh a l f Pa yment - - 55 - i Penalties and Interest 24,540 15,017 - 7,495 - $250,246 $307,096 $291,500 $327,894 $457,500 Expenditures Personnel Services $ 6,132 $ 5,914 $ 7,600 $ 5,313 $ 6,600 Fringe Benefits 1,644 1,499 1,950 1,459 2,950 i Snow Removal /Sanding 94,993 86,742 120,000 90,822 140,000 Repairs & Maintenance 43,346 18,014 75,000 139,722 205,000 Grading /Ditching 20,078 48,982 85,650 59,188 101,650 Support Goods &Services 479 730 1,300 822 1,300 $ 166,672 $161,881 $ 291,500 $ 297,326 $ 457,500 PERFORMANCE INDICATORS r Number of Mi les 10 10 11.12 11.12 11.12 Road Service Cost per Mi le $ 16,667 $ 16,188 $ 26,214 $ 26,738 $ 41,142 r 127 PROGRAM BUDGET SUMMARY SERVICE AREA No.2 Program Description Service Area No. 2 is responsible for water and sewer services in the service area Service Area No 2 is comprised of Tax Code Areas (TCAs) 4, 6, and 8. Goal • Obtain water and sewer services for this area. Objectives for 2010 -2011 • The service district is currently inactive. Significant Budget Changes The fund balance will be used to defray any administrative costs incurred over the next year. 128 r r r r r r 129 SERVICE AREA No. 2 REVENUES AND EXPENDITURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 a Actual Actual Budge[ Actual Budget Revenues I nteres l Ea r n i ngs $ 363 $ 168 $ 100 $ 90 $ 100 r $ 363 $ 168 $ 100 $ 90 $ 100 Expenditures r Su p po rt Goods & Servi ces $ $ $ 100 $ $ 100 $ $ $ 100 $ $ 100 r r r r r r 129 PROGRAM BUDGET SUMMARY MONASHKA BAY ROAD SERVICE AREA Program Description Monashka Bay Road Service Area is responsible for the road maintenance in the service area. Goal • Maintain, repair, and provide snow removal for roads in the Monashka Bay Road Service Area. Objectives for 2010 -2011 • Provide the same high standard of safe and adequate roads as previous years. • Repair /rebuild roads, ditches and culverts within the service area, bringing them up to current Borough code. These projects Include: _ .� Repair ditches and culverts on Ridge Circle, Island Circle, and Harbor Way; Hydro -seed repaired ditches throughout the service area; .. Repair Marmot Drive guard rail; and _ I Install four culverts on Three Sisters Way. • Develop a road maintenance plan. Significant Budget Changes There are no significant budget changes in FY2011. 130 131 Expenditures MO NASH KA BAY ROAD SERVICE AREA Personnel Services $ 307 $ 581 $ 400 $ 146 REVENUES AND EXPENDITURES Fringe Benefits 212 319 FY2008 FY2009 FY 2030 FY 2030 FY 20101 23,007 Actual Actual Budget Actual Budget Revenues 42,307 27,419 25,000 23,013 25,000 �r Property Taxes $43,086 $51,748 $51,750 $52,368 $52,000 Interest Earnings 3,923 1,232 250 498 500 PERS on Behalf Payment 0 0 0 7 0 - Disaster Relief 0 0 43,816 0 0 $ 53,164 $47,009 $52,980 $95,816 $52,873 $52,500 131 Expenditures Personnel Services $ 307 $ 581 $ 400 $ 146 $ 600 Fringe Benefits 212 319 200 61 - - Snow Removal /Sanding 23,007 22,101 15,000 13,728 20,000 Repairs & Maintenance 42,307 27,419 25,000 23,013 25,000 Grading /Ditching 1,240 2,625 46,816 29,510 3,000 - Support Goods & Services 80 119 8,400 149 3,900 $ 67,153 $ 53,164 $ 95,816 $ 66,607 $ 52,500 PERFORMANCE INDICATORS FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 - Actual Actual Projected Actual Projected Number of Mlles 2 2 2 2 2 Road Service Cost per Mile $ 33,577 $ 26,582 $ 47,908 $ 33,304 $ 26,250 131 PROGRAM BUDGET SUMMARY BAY VIEW ROAD SERVICE AREA Program Description Bay View Road Service Area is responsible for the road maintenance in the service area. Goal • Maintain, repair, and provide snow removal for the roads in the Bay View Road Service Area. Objectives for 2010 -2011 • Provide safe and adequate roads. Significant Budget Changes There are no significant budget changes in FY2011. 132 133 BAYVIEW ROAD SERVICE AREA REVENUES AND EXPENDITURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Revenues Property Taxes $ 6,621 $ 7,162 $ 11,065 $ 11,052 $ 11,065 Interest Earnings 213 20 200 37 200 PERS on Behalf Payment - - - 6 - _ $ 6,834 $ 7,182 $ 11,265 $ 11,095 $ 11,265 Expenditures Personnel Services $ 322 $ 242 $ - $ 117 $ Fringe Benefits 241 139 - 59 - Contracted Services - - 5,565 - 5,565 Snow Removal /Sanding 6,349 7,196 3,000 8,693 3,000 Repairs & Maintenance 640 3,031 1,500 - 1,500 Grading/Ditching 1,213 350 1,100 3,650 1,100 Support Goods &Services 9 12 100 23 100 $ 8,774 $ 10,970 $ 11,265 $ 12,542 $ 11,265 PERFORMANCE INDICATORS FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 Actual Actual Actual Actual Projected Number of Miles 1 1 1 1 1 Roo d Servi c e Cost per M i l e $ 8,774 $ 10,970 $ 11,265 $ 12,542 $ 11,265 - 133 PROGRAM BUDGET SUMMARY FIRE PROTECTION AREA NO 11BAYSIDE FIRE DEPARTMENT) Program Description Bayside Fire Department is responsible for providing fire suppression, fire prevention, and Emergency Medical Services /First Responder Services to the citizens and visitors of Fire Protection Area No. 1. Goal • Minimize the impact on life and property from the effects of fire and medical emergencies through public education, fire suppression programs, and emergency medical services. _ • Maintain a stable 1.5 mill rate for these services to Fire Protection Area No.1 property owners. • Maintain a Class 4Insurance Services Organization rating to reduce fire insurance to Fire Protection Area No.1 property owners. Objectives for 2010 -2011 • Maintain a force of 30 -35 trained firefighters. • Respond with a fire engine and firefighters within five minutes of a u alarm on 90% of all fire no lls. • Respond with emergency medical technicians /emergency trauma technicians within five minutes of an alarm on 90% of all EMS calls. • Increase personnel's expertise in fire prevention, fire suppression and emergency medical activities. • Build a five bay apparatus- housing addition to the Bayside Fire Station. • Continue upgrades and improvements to the fire training site. Significant Budget Changes There are no significant budget changes in FY2011. 134 r 135 F RE PROTECTION AREA NO.1 REVENUES AND EXPENDITURES w 2008 FY 2009 FY 2010 FY 2010 FY 2011 _ Actual Actual Budget Actual Budget Revenues r Prop erty Ta x es $394,384 $423,587 $435,221 $444,307 $456,000 Interest Ea on i o gs 51,637 28,412 - 17,236 - Instruction /space rent /other 4,345 2,079 8,495 31,406 8,400 r Pena lties /I merest tax - - - 4 - PERSonBehalfPayment - - - 4,676 - UseofFund Balance - - - - 40,000 r $450,366 $454,078 $443,716 $497,629 $504,400 r Expenditures Salaries $ 97,511 $100,201 $ 98,600 $114,230 $ 90,870 r Temporary HelpVolunteers - - - - 15,000 Fringe Benefits 36,441 37,400 38,760 45,413 41,281 r Contracted Services 1,268 - 2,500 673 2,500 Support Goods & Sery ices 135,999 150,738 153,856 161,564 164,749 Capital Outlay 46,470 8,246 150,000 15,333 190,000 r $ 317,689 $ 296,585 $ 443,716 $ 337,213 $ 504,400 r r 135 PROGRAM BUDGET SUMMARY WOMENS BAY FIRE DEPARTMENT Program Description The Worriers Bay Fire Department is responsible for providing fire suppression services to the citizens of the Womens Bay Fire Protection District. The department provides first response to emergency medical service (EMS) calls within the area. The department provides structural fire suppression by contract to the Airport Fire Protection Area. Goals • Provide effective, safe and timely emergency response whenever called upon by the community • Minimize the impact on life and property caused by fire • Provide first responder emergency medical service through training and continuing medical education _ • Maintain up- to- date equipment to ensure firefighter and community safety • Promote an increased level of interagency training with local Fire and Rescue Services. Objectives for 2010 -2011 •• • Respond within 10 minutes of an alarm on 90% of all calls for assistance • Maintain a trained force of emergency response personnel and support staff • Work toward achieving compliance with NFPA and OSHA regulations • Increase personnel expertise in fire prevention and suppression activities • Participate and support mutual aid agreements for the Kodiak area community • Develop and formalize Standard Operating Procedures /Standard Operating Guidelines (SOP /SOG( to better define department operations • Focus on facility maintenance and energy efficient upgrades to the fire house • Work with KIB staff in the planning phases of the Emergency Shelter Expansion Project of the existing fire house structure. Significant Budget Changes There are no significant budget changes in FY2011. 136 r 137 W OMENS BAY FIRE DEPARTMENT REVENUES AND EXPENDITURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 r Actual Actual Budget Actual Budget Revenues r Pro perty, Ta xes $ 67,988 $ 68,819 $ 68,850 $ 70,267 $ 70,200 I nteres t Ea in i ngs 17,285 9,021 4,000 5,187 2,000 Other - 40 - 150 - r Penalties /Interest - - - 1 - State Grants - - 13,016 13,016 - PERSonBehalfPayment - - - 23 - r State Shared Revenues - - - 373 Rent 10,212 12,361 10,210 12,612 12,000 Operating Transfers 12,790 12,975 12,500 13,427 12,500 _ $108,275 $103,216 $108,576 $ 115,056 $ 96,700 r Expenditures Salaries including overtime) $ 1,911 $ 503 $ 1,000 $ 690 $ 1,000 Fringe Benefits 434 285 500 415 500 r Su p po it Goods & Services 47,402 43,870 74,616 44,262 62,560 Capital Outlay - 15,250 32,460 13,426 32,640 Debt Service 274 - - - - r $ 50,021 $ 59,908 $ 108,576 $ 58,793 $ 96,700 r 137 PROGRAM BUDGET SUMMARY KODIAK ISLAND BOROUGH AIRPORT FIRE PROTECTION DISTRICT Program Description This program is responsible for providing fire suppression and prevention services to the citizens of the Kodiak Island Borough Airport Fire Protection Area. Goals • Minimize the impact on life and property attributable to fire through the development and implementation of fire prevention and suppression programs. Objectives for 2010 -2011 • Continue contracting with Womens Bay Fire Department to provide fire suppression and prevention service to the district. Significant Budget Changes There are no significant budget changes in FY2011. 138 AIRPORT FIRE PROTECTION DISTRICT REVENUES AND E%PENDFFURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Revenues Property Taxes $ 12,793 $ 13,427 $ 13,420 $ 13,720 $ 13,700 Interest Earnings 2,332 1,244 200 644 300 $ 15,125 $ 14,671 $ 13,620 $ 14,364 $ 14,000 r Expenditures Support Goods & Services $ 23 $ 28 5 1,120 $ 28 5 - Transfers 12,790 12,975 12,500 13,427 14,000 $ 12,813 $ 13,003 $ 13,620 $ 13,455 $ 14,000 1W PROGRAM BUDGET SUMMARY WOODLAND ACRES STREET LIGHT SERVICE AREA Program Description The Woodland Acres Street Light Service Area provides construction, operat ion, and maintenance of street lights on public streets within its boundaries. Goals • Provide street lighting to ensure a safer environment for all residents and visitors of Woodland Acres. Objectives for 2010 -2011 • Maintain and adequately fund the current street lights throughout Woodland Acres. Significant Budget Changes There are no significant budget changes in FY2011. 140 r r 141 WOODLAND ACRES STREET LIGHTS REVENUES AND EXPENDITURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 - Actual Actual Budget Actual Budget Revenues r Property Taxes $ - $ 8,397 $ 8,300 $ 10,287 $ 10,300 Interest Earnings 547 277 100 213 50 $ 547 $ 8,674 $ 8,400 5 10,500 $ 10,350 r Expenditures Support Goods & Services $ 5,600 $ 5,215 $ 6,000 $ 5,142 $ 6,000 r Capital Outlay - - 2,400 - 4,350 $ 5,600 $ 5,215 $ 8,400 $ 5,142 $ 10,350 r r 141 PROGRAM BUDGET SUMMARY TRINITY ISLANDS STREET LIGHT SERVICE AREA Program Description The Trinity Islands Street Light Service Area provides construction, operation and maintenance of streetlights on public streets within its boundaries. Goal • Provide street lighting to ensure a safer environment for all residents and visitors of Trinity Islands. Objectives for 2010 -2011 • Maintain street lights throughout the Trinity Islands subdivision. Significant Budget Changes .� There are no significant budget changes in FY2011. 142 r r 143 TRINITY ISLANDS LIGHTING DISTRICT REVENUES AND EXPENDITURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 - Actual Actual Budget Actual Budget ' Revenues �. Property Taxes $ 3,871 $ 3,873 $ 3,860 $ 4,373 $ 4,400 Interest Earnings 129 135 60 118 - $ 4,000 $ 4,008 $ 3,920 $ 4,491 $ 4,400 r Expenditures Support Goods & Services $ 1,957 $ 1,809 $ 3,920 $ 1,781 $ 4,400 r Capital Outlay - - - " $ 1,957 $ 1,809 $ 3,920 $ 1,781 $ 4,400 r r 143 PROGRAM BUDGET SUMMARY MISSION LAKE TIDE GATE SERVICE AREA Program Description This service area provides tide gate maintenance to the residents of the Mission Lake area. Goal Provide maintenance of the tide gate. Objectives for 2010 -2011 • Remove debris and maintain the tide gate. Significant Budget Changes There are no significant budget changes in FY2011. 144 Expenditures MISSION LAKE TIDE GATE $ 580 $ 574 $ 1,000 $ 805 $ 1,000 Fringe Benefits REVENUES AND EXPENDITURES - 243 - w FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 w Actual Actual Budget Actual Budget Revenues 101 17 700 16 700 �. Property Taxes $ 3,473 $ 3,676 $ 3,470 $ 3,800 $ 3,470 Interest Earnings 517 362 230 265 230 PERS on Behalf Payment - - - 10 w $ 3,990 $ 4,038 $ 3,700 $ 4,075 $ 3,700 Expenditures Personnel Services $ 580 $ 574 $ 1,000 $ 805 $ 1,000 Fringe Benefits 291 356 - 243 - Contracted Services 370 - 2,000 - 2,000 w Support Goods & Services 101 17 700 16 700 $ 1,342 $ 947 $ 3,700 $ 1,064 $ 3,700 145 w PROGRAM BUDGET SUMMARY TRINITY ISLANDS SUBDIVISION PAVING DISTRICT Program Description This is a local improvement district created to pave the roads in the Trinity Islands housing subdivision. This district was funded through an inter fund loan that will be paid back through special assessments. Goal . Maintain the roads within the new Trinity Islands housing subdivision. Objectives for 2010 -2011 . Maintain the 428 linear feet of pavement. Significant Budget Changes There are no significant budget changes in FY2011. 146 TRINITY ISLANDS PAVING REVENUES AND EXPENDITURES - FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Revenues - Penalties /Interest $ 466 $ 184 $ - $ 122 $ - Special Assessments 35,192 33,716 17,000 25,449 15,380 Interest Earnings 2,257 1,687 200 885 220 - $ 37,915 $ 35,587 $ 17,200 $ 26,456 $ 15,600 Expenditures Support Goods & Services $ 85 $ 164 $ 11,118 $ 169 $ 10,400 Debt Service 7,778 6,949 6,082 6,082 5,200 $ 7,863 $ 7,113 $ 17,200 $ 6,251 $ 15,600 147 PROGRAM BUDGET SUMMARY FACILITIES FUND Program Description This fund was established with the proceedsfrom the sale of Shuyak Island. The Borough entered into an agreement with the Exxon Valdez Oil Spill Trustee Council to sell all of Its rights on Shuyak Island for $42 million to the State of Alaska. The Borough received $8 million in fiscal year 1996, $2,194,266 in fiscal year 1997, $4,000,000 in fiscal years 1998through 2002 and received the balance of $11,805,734 in fiscal year 2003. $6 million was utilized in construction of the Kodiak Fisheries Research Center and the remaining $36 million established the Facilities Fund. The purpose of thisfund into maintain the proceeds of the sale and use interest earnings to help support Borough operations. Provisions have been established dictating that 85% ofthe previousyears' interest earnings can be used to pay for maintenance and repair of Borough buildings, insurance on Borough buildings, and upgrade and reconstruction of existing buildings. Additionally, up to 50% of the total amount available in any one fi scal year can be used toward debt service on general obligation bonds issued for facilities construction. Goal • Preserve the principal of the fund, and to achieve a fair rate of return on our investments. Objectives for 2010-2011 • Realize a 2.5% rate of return on Facilities Fund investments during FY 2011. Significant Budget Changes There are no significant budget changes In FY2011. r FACI LI TIES FUND REVENUES AND EXPENDITURES r FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Revenues r I nteres t Ea rn i ngs $2,046,070 $1,312,140 $1,000,000 $ 939,782 $1,000,000 Use of Fund Balance - 297,000 - 46,577 $ 2,046,070 $1,312,140 $1,297,000 $ 939,782 $1,046,577 r Expenditures Contingencies $ - $ - $ - $ - $ 3,577 r Building and Grounds 192,360 185,000 202,000 202,000 178,000 Debt Servi ce 922,250 932,000 595,000 565,595 425,000 Capital Projects 700,000 - 500,000 500,000 440,000 r Hospital Improvements - 397,540 - - $1,814,610 $1,514,540 $1,297,000 $1,267,595 $1,046,577 r r r r IEW PROGRAM BUDGET SUMMARY TOURISM DEVELOPMENT Program Description The purpose of this fund is to promote increased development of the tourism industry and various tourism programs within the Kodiak Island Borough. Goal • Implement tourism development activities Including, but not limited to, fishing, bear viewing, hiking, and lodging. Objectives for 2010 -2011 • Fund a variety of tourism packages available within the Kodiak Island Borough. Significant Budget Changes There are no significant budget changes in FY2011. 150 r r 151 TOURISM DEVELOPMENT REVENUES AND EXPENDITURES r FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Revenues r Bed Tax Revenue $ 79,182 $ 86,288 $102,000 $ 85,961 $ 90,000 Interest Earnings 1,292 1,607 1,000 1,379 250 $ 80,474 $ 87,895 $ 103,000 $ 87,340 $ 90,250 Expenditures Personnel Services $ - $ - $ 10,479 $ - $ - r Kodiak Convention Bureau 50,000 55,000 57,000 57,000 60,000 Dig Afognak - - 566 566 566 Historical Society - - 6,500 6,500 6,500 r Kodiak Maritime MUsem - - 2,000 2,000 2,000 Support Goods & Services 8 57 26,455 55 21,184 r $ 50,008 $ 55,057 $103,000 $ 66,121 $ 90,250 r 151 PROGRAM BUDGET SUMMARY FULLER TRUST Program Description This trust was established to fund new equipment purchases at the Kodiak Island Hospital and to make payment to six beneficiaries. The funding for the trust came from the cash and assets fthe Fern Fuller Charitable Unitrust. Goal • Make all payments in a timely manner. Objectives for 2010 -2011 • Make timely payments to trust beneficiaries. • Purchase needed equipment for the hospital. Significant Budget Changes There are no significant budget changes in FY2011. 152 r FULLER TRUST $ 5,500 $ 8,500 $ 8,500 $ 8,500 $ 8,500 Insuranceand Bonding REVENUES AND E%PENDFI URES 150 152 - FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 r Actual Actual Budget Actual Budget Revenues $ 72,709 $ 75,164 $ 75,150 $ 75,152 r I nteres t Ea r in i ngs $ 32,271 $ 15,476 $ 5,000 $ 9,073 $ 5,000 Fuller Trust Proceeds 23,191 - - - UseofFoodBalance - - 70,150 - 70,000 r $ 55,462 $ 15,476 $ 75,150 $ 9,073 $ 75,000 Expenditures Beneficiary Payments $ 5,500 $ 8,500 $ 8,500 $ 8,500 $ 8,500 Insuranceand Bonding 709 164 150 152 - Contingencies - - - ' r Operating Tra nsfer,Flos pital 66,500 66,500 66,500 66,500 66,500 $ 72,709 $ 75,164 $ 75,150 $ 75,152 $ 75,000 r r r r 1611 PROGRAM BUDGET SUMMARY Special Projects Program Description This fund Is used to accumulate costs on multiyear projects which will not be capltalrzed. Ongoing Projects 1. Trails Plan 2. Subdivision, Zoning and Land Management Code Update 3. Assembly Chambers Sound System Upgrade 4. Laser Fiche Upgrade New Projects 1. Outside reNew of job descriptions, staffing needs and salary scale. 154 Debt Service Funds k x \� .0 \M /I� §E M2 :(# \ \\ \\ \ \ \ \\ \\ \\\ k x \� .0 \M /I� §E M2 \ k x \� .0 \M /I� §E M2 ! x \� \�( $\ \%! � N �R 0 3 C 0 E 0 E E 0 0 n T T T rtl m T 0 m T T O o 0 m O N vo mm rR 9 9 9 R H H R rj C 0 E 0 E E 0 0 m c 3 v a C m x T O 3 {/� v � pro r � 6 fax y � n oo� o 0 g � c I�, m A �_✓ � O � r N rt 3 T T m c 3 v a C m x T O 3 {/� v � pro r � 6 fax y � n oo� o 0 g � c I�, m A �_✓ � O � r N rt 3 \/§ / } )\ { (\ }\ ) \\ ( /) U3 O 3 n C m x T 3 y O (p a vax y � n °vo rt m o r m rr 3 n n A b x x o 0 o m A A A N a m v v ° mN n 0 =m an an =m vn ,oa d� w O 3 n C m x T 3 y O (p a vax y � n °vo rt m o r m rr 3 R C 3 V m x T M 3 � 0 M ro m a US - m y � n °vo � � O m � m s d � o r M2 W A n n F2 z z z o � o v sx x N V N y o a m m m i a =m =m =m 0 c 9 9 9 O R m T� y y y 0 0 0 R C 3 V m x T M 3 � 0 M ro m a US - m y � n °vo � � O m � m s d � o r M2 W : ,! ; ■ r;§!!4;!!! ;; t \ CL ce! !!t!!!!§ fib \ /) $�) `- _- \\! \i!;!!ll : :::, \:,...f�, //, §E�§ ;§ § \ \ §; ,! ; ■ :,!!�!!, >,4y t \ CL ce! k \ : :2,,,.,4,!!, - -- ` m - :,,..... „ : /.... a =,u =ul :& ;: &% § \ /u: / / / !!t!!!!§ fib \ /) \)�) `- _- \\! \i!;!!ll : :::, \:,...f�, //, §E�§ ;§ § \ \ §; �2= !8§{ \k §� ]2! !2) � ! 2 � }([ [[[§ .... r,= >l ;;; : :_ ;_ ; «�� .------------------ ![;j;j;; ________________ ;;;;§; § \ ~......;;;!l ;; ; ; ; ;� \ -- - - - - - - - - - - - - - - - [ jq .; \| - _- _,,ll ; ;t! 0,0,00 ,:,. ,• 0_0,0,0 , , , ) } } }} \ }} � ,l::lz!!!! =_! :_ j | E . ;n) § { §\ \)§! ` ;[ \ ;[ \[[[[ ;I[ {[ §. ...;§ /[ \! \ /;; ,m :,r _ -- „ & ,a - &&�,& ;_ « ;,�. ; & &�� CL �; :!!!!!;!!;!■! ` e - ® - -- ! -- ;� : ;, ;2!° , Z , -- `< ca § ;; ; ;;§/ � \\ / /; } /;[ . - \ ,l::lz!!!! =_! :_ j | E . ;n) § { §\ \)§! m 0 m 9 N 9 Y 0 a s d� u„ E° �Ly 0 W U a� �LL d o+ 3 m d =o _Ngy T`az qt +o c W m q p aNpaa -a a� w6� ox >a >aA r r r r r GENERAL OBLIGATION BOND, 2004 C RETIREMENT SCHEDULE. 2004C BOND ISSUE This issue. dated .July 7, 2004 wus issued under a book entry system registered in the name of( cde & Company, as Nomince of the Depository Trust Company. New York. New York, the securities depository for the 2004 Series C Bond. This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was rendered by bond council, Wohlfordt Vassar Johnson & Brecht of Anchorage. Alaska. This bond was issued to Pond planning, design, and construction of capital naprovemcnts to the Larsen Bay School, Kodiak Middle School and Kodiak High School. The proceeds will also be used to develop an earthquake evaluation plait. 165 Interest Interest duc Principal one Interst due Fiscal year rate July I July 1 January I Total 2011 425W,, S 163,573 S 365.000 S 155,817 S 684.390 2012 42504„ 155,917 395.000 1479636 688.453 2013 4000°,, 147,636 400.000 139,136 686.771 2014 4.00Wb 139,136 415,000 130,936 684,971 2015 4.000 0 130.836 439,000 122.136 687,971 2016 4,101P,a 1J2.136 450,000 11 3, 136 685.271 2017 4 -2509 113.136 470.000 103501 686,636 2019 4300°,, 103.501 485.000 93,194 681.695 2019 4 4(i 93.194 510.000 82.229 685,424 2020 4.500 °a 82,229 530.000 70,569 682.799 2021 4500",6 70,569 555,000 58,082 683,651 2022 49625°5 58,082 580,000 45,032 693,114 2023 4.750 °.s 45,032 605,000 31.041 681,073 2024 4.800°„ 31.041 635.000 15 960 682.001 2025 4.80W,- 15.960 665.000 - 680.960 S 1471,877 $ 7495.000 S 1308,304 R 10.265,181 165 GENT RAL OBLIGATION BOND. 2004 D RF 14REMENT SC HEDUIF 2004D BOND ISSUE This issue, Baled December L 2004, was ies'a,d under a book entry eyslcm registered in the nine of Cale & Company. as Nominee of the Depository Truxt Company, Ne,S York, New York. the securities depository for the 2004 Series 1) Bond. 'this issue xw' marketed by the Alaska Municipal Bond Bank. Legal opinion was rendered by bond council, Wel lforth. Vassar. Johnxon & Weela M Anehnnge. Alaska. Principal due Interest Interest due Fiscal year mte Nuccmbe, 1 2011 15Q -e S 197,911 21112 3.500,, 189,863 2013 350'., 181550 2014 4.00", 172.975 2015 4.009„ 162,775 2016 4M", 15 °,175 2017 400 °4, 141.175 2018 4.0096 129,775 2019 4.50".6 117,875 2020 450°-„ 103,925 2021 4.5V,, 89,300 2022 450 °„ 74.113 2023 5.009,, 58,50 2024 5.00 " -t 39.750 3025 5.00"6 20,375 S 9,160.000 S 1633,875 S 1.831,788 Principal due Intersl dne May November I I Tntal S 460,000 S 189,863 S 847,775 475,000 181.550 846,413 490.000 172.975 844,525 510.000 162,775 845,750 530.(100 152,175 844.950 550,000 141.175 843350 570,000 129,775 840,950 595.000 117,x79 842,650 620.000 103.925 841.800 650.000 89,300 843,225 675.000 74.113 838.413 705,000 58.250 817.363 740,000 39,750 838.000 775,000 20,375 835.125 815.000 - 835375 S 9,160.000 S 1633,875 S 12,625,663 166 167 GENERAL OBLIGATION BOND, 2008 RETIREMENI SCIIEDULE 2008 BOND ISSUE This issue. dated April 1, 2008 was issued under a book entry system registered in the name of Cede & Company. as Nominee of tho Depository Trust Company. New York. New York, the Securities Y depository for the 2008 Bond. This issue was marketed by the Alaska Municipal Bond Rank. Legal opinion was rendered by bond council. W ohlfonh. Vassar. Johnson & Brecht of Ancdtorage, Alaska. r Interest Interest due Principal due Interst due Fiscal year rate October I April I April I Total W 2011 5,00 ^,, S 174,230 S 275,000 S 174230 S 623.460 ,. 2012 5.0011," 167,355 290.000 167.355 624,710 2013 5.00 ", 160,105 300.000 160,105 620,210 2014 5.00 °" 152,605 320,000 152,605 625,210 2015 5.01P I 144.605 335000 144,605 624.210 2016 5.00 0ti 136.230 350,000 136,230 622.460 2017 TOOrs 127,480 370,000 127,480 624.960 2018 4OW.° 120,080 380,000 120,080 620.160 b 2019 4010s -� 112,450 400.000 112,490 624,960 ` 2020 4.24h, 104,480 415.000 104,480 623,960 2021 425 ° -o 95.661 430.000 95,661 621,323 2022 4.375 ". 86.524 450.000 86,524 623.048 2023 4.5W. 76,680 470,000 76,680 623,360 r 2014 4.708 66.1115 490,000 66.105 622.210 2025 4.804x. 54,590 515,000 54.590 024,190 2026 4.90" -',. 42,230 540.000 42,230 624.460 2027 5.00 °r, 29000 565,000 29,000 623,000 2028 5 00 °a 14.875 595.000 14,875 624.750 51,865315 S 7490.otto 51,865,315 511220.630 167 6ENLRALOBLIGAIION BOND, 2009 SERH,S A RETIR I'_ MFNT SC HEDULE 2009 BOND ISSUE This issuo, dated April 9, 2009, was issued under a book entry system regiswred in the name of (ede R Company, as Nomincc -1 the Deposilory Trust Company, Ncn York Nc,v York, the .....hies Acpasilory Gs t 9 Ow 200 Series Ten Bond This i.muc was n, kcw,J by the Alaska Municipal Bond Bank. Legal opinion wm' rendered by bond wuncil. WohBorlh. Vassar, Johnson k Bo cht ol'Anchorage, Alaska. Principal due Inlet l due Inleresl dnc Fiscal year Interest rate A,us1 I 2011 209 ° -, $ 109,100 2012 254 °,, 83,400 2013 3 09% 96,700 2014 334 °,� 29.900 S 5,455,000 5 278.300 S 27X,100 Principal due Inlet l due February I February I total S 1181,000 S 109,1011 5 1,503100 1335,000 X3,400 15O 1X00 1390,000 56,700 1.503,400 1.445.000 28.900 1 J02,800 S 5,455,000 5 278.300 S 6.011,200 168 DEBT SERVICE FUND Debt Administration The necessity to incur debt in order to finance the capital program carries with it the obligation to manage the debt program effectively. Asa result, the level of outstanding debt and the Borough's ability to incur and repay additional debt bear careful examination. The Kodiak Island Borough has a written debt policy in the Kodiak Island r Borough C ode, Title 3- Revenue and Finance, Chapter 3.01- Fiscal Policy, 3.01.030. Debt Policies The policy is used to analyze the existing debt position of the Borough and assess the impact of future financing requirements on the Borough's ability to service debt. Review and analysis of the Borough's debt provides a capital financing plan for infrastructure and other improvements. Both available resources and Borough needs drive the Borough's debt issuance program. Long- term projected financing is linked with economic, demographic and financial resources expected to be available to repay the debt. The use of debt ratios is only one tool of many in determining a course of action and is not used exclusively in making decisions. Decisions regarding the use of debt is based upon a number of factors including, but not limited to, the long -term needs of the Borough and the amount of resources available to repay the debt. The Kodiak Island Borough has a five year Capital Improvement Program. Each year the assembly updates the program to maintain the list of needed capital improvement priorities. Capital funds spent on projects will result in long -term economic growth beyond the initial capital expenditure and will in turn contribute significantly to the economy and revenue for many years. Legal Debt Margin There is no limitation on the amount of taxes the Borough can levy to pay for bonds. State Code reads. "Sec. 2945100 No limitations ' taxes to bonds. The limitations p id d for in AS29,45 080 - 29.45.090 do net apply [ taxes evied or pledged t the Payment of th principal and _ - interest on bonds. Taxes to the payment of principal nd interest on bonds may be levied without limitation as to t t regardless of whether the bonds are in default or in danger of default" The voters of the Kodiak Island Borough ultimately determine the amount of debt that can be outstanding, The citizens of the Borough pass a ballot question giving the Borough the authority to issue bonds to fund project. The Borough maintains debt at a manageable level considering economic factors including population, assessed valuation, and other current and future tax - supported essential service needs. 157 Per Capita Bonded Debt FY2011 Estimated 2.500 T 2,000' 1,500 _ -- -- 1,000 _.. 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Net debt as a percentage of the estimated market value of taxable property should not exceed fifteen (15) percent. Between the years 1997 and 2006 the net debt as a percentage of estimated market value is over the two (2) percent because seventy (70) percent of the debt was reimbursed by the State of Alaska. - - -- - - Net Debt per Assessed Value FY2011 Estimated 4.50% 4.00% 3.50% _ _- I 3.00% 2.50% 2.00 050 %# 1 I I 0.00% i, . T__ -_ I 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed fifteen (15) percent, 158 r r Fund Balance One measure of a funds financial strength is the level of its fund balance (i.e., revenues exceed expenditures). We r estimate that the Debt Service Fund balance will amount to approximately $22,255 at the end of fiscal year 2010 The Debt Service balance is maintained at levels to ensure that enough money is set aside to cover the obligations for each year. r r r r r Fund Balance FY2010 estimated 500,000 400,000 300,000 200,000 loo,000 _ (to0,000) 1,0Q a d�a�— a,�o (200,000)" F,ti F'� ry Emory Gtti 4�ti Fes~ (400,000( J Bond Ratings The Borough's bond ratings are further evidence of its financial strength. Moody's Standard Investors Service And Poors Fitch Rating General Obligation, 1998 AAA AAA General Obligation, 2000 E Aaa AAA General Obligation, 2000 F Aaa AAA General Obligation, 2004C Aaa AAA General Obligation, 2004D Aaa AAA Such rankings mean the Borough's bonds are considered to be of excellent investment quality. Having solid financial policies and strong financial reserves are principle reasons forthese excellent bond ratings. 159 PROGRAM BUDGET SUMMARY DEBT SERVICE- EDUCATION AND HEALTH Program Description This fund was established to finance and account for the payment of interest and principal on all general obligation debts. Goal • This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees _ related to serial bond debt incurred by the Borough to construct schools and a new hospital. Objectives for 2010 -2011 • To meet all debt service requirements when due, thus avoiding any charges for penalties of interest. r Significant Budget Changes There are no significant budget changes for 2011. 160 I. M r REVENUES AND EXPENDTURES FY 2008 FY 2009 FY 2010 FY 2010 BY 2011 Actual Act ual Budget Actual Budget r Revenues State Shared Revenues $ 2,146,506 $ 2,152,530 $ 2,139,628 5 2,151,115 Debt Reimbursement t- current $ 1,801750 Interest Earnings 30,331 8,718 1,000 (2,017) 6,000 Other - 6,740,000 - 67 - PremiumdoBonds 44,652 198.235 - - TransfersIn 1,651460 1,923,036 1,923,269 1,923,269 1,902,500 TOTALREVENUES $ 3,538,193 $11,016,495 $ 4,076,799 $ 4,060947 $ 4,059,615 Expenditures EDUCATION Legal Fees $ 20,476 $ - $ - $ 6,700 S - SupportGoodsandSensiCes 6,245 39 40,566 1,704 21462 Principal Payments _ General Obligation 1998 580,000 605,000 - - - General Obligation 2000E 160,000 165,000 175,000 175,000 isi Ge nera l Obllgatmu 2000 F 130,000 140,000 150,000 150,000 160,000 Genera l Obligation 2004 A 340,000 350,000 365,000 365,000 385,000 General Obligation 2004 B 420,000 435,000 445000 445,000 460,000 Ge nerd l Obligation 2009A - 250,000 2bi 260,000 275,000 Refunds ng 2009 - 649,055 649,054 649,055 Interest Payments General Obligation 1998 199,090 174,150 - - - General Obligation 2000E 34,000 26,000 17,750 17,750 9,000 General Obligation 2000 F 41,060 31,960 22,090 22,090 11,440 Ge nera l Obi gation 2004 A 356,471 342,021 327,150 327,146 311,650 Genera l Obligation 2004 B 428,525 415,700 402,500 402,500 387,775 Ge hers Obligation 20084, - 359,417 361,460 361,460 348460 Refund, ng 2009 - - 110,455 109,589 110,220 Refunded Bond Costs 3,502387 SUBTOTAL EDUCATION $ 2,715,867 $ 6,796,674 $ 3,326,026 $ 3,292,993 $ 3,309462 HOSPITAL Su ppo It Games Is Services $ 200 $ 200 $ - $ - S • Principal 1998GOeond 570,000 595,000 - - - Principal - 2009Refunding Bond - - 635,946 635,947 635,950 Interest- 1998GObond 195,005 170,500 - - - Interest 2009Refunding Bend - 108,223 109,086 108,000 Refunded Bond Core 3,431,719 SUBTOTAL HOSPITAL $ 765,205 $ 4,197,419 $ 744,169 $ 745,033 S 743,950 KARLUK LOANS - Prinopa1 $ 5,441 $ 5,523 $ 5,606 $ 5.606 $ 5,690 Interest 1,162 1080 998 998 913 SUBTOTAL KARLUK LOANS 603 6,603 6,604 6,604 6,603 TOTAL EXPENDITURES $ 3,487,675 $11,000,696 $ 4,076,799 $ 4,044,630 $4,059,615 M r Summary of Outstanding Debt General Obligation Bonds 162 Outstanding Outstanding Balance FY2011 Requirments Balance 7/1/2010 Principal Interest 6/30/2011 GO Bonds Series 2000E $ 180,000 $ 180,000 $ 9,000 $ _ GO Bonds Series 200OF 160,000 160,000 11,440 - GO Bonds Series 2004C 7,120,000 385,000 155,815 6,735,000 GO Bonds Series 2000D 9,160,000 460,000 387,776 8,700,000 GO Bonds Series 2008A 7,490,000 275,000 348,460 7,215,000 GO Bonds Series 2009A 5,455,000 1,285,000 218,200 4,170,000 $ 29,565,000 $ 2,745,000 $ 1,130,691 $ 26,820,000 162 GENERAL OBLIGATION BOND. 2000 SERIES E r RETIREMENT SCHEDULE 2000E Bond Issue r This issue, dared December 12. 2000, as issued undo[ n book entry system registered in the name of( edc & Company, as Nominee ofthe Depository Trust Company, New York, New York, the securities depository her _ the 2000 Series E Bond. This issue rras marketed by Ilse Alaska Municipal Bund Bank. Legal opinion was rendered by bond council. Wohlforth, Vussar. Johnson & Brecht of Anchorage, Alaska. r This bond was issued to repair the high school roof The high school roof repair is scheduled to be completed by the h1101'2001. r r r r Interest Fiscal Interest due year rate August 01 2011 5.00 " -L S 4,500 4.500 Principal Interest due due Pebmary 01 February 01 Total S 180,000 4,500 182000 S 180,000 S 4.500 S 189.000 163 GENERAL OBLIGATION BOND. 2000 SERIES F RI TIRLMENT SCHEDUI_F 2000E BOND ISSUE This issue. dated December I? 2000, Was issued under a book entry system tegistered in the name or Cede k Company, as Nomioce of the Depository Trust ('ontpany, Noe York, Nell York. the sacurltics depository for the 2000 Sene, F Bond_ This issue was marketed by the Alaska Municipal Bond Bank. Legal opinion was rendered by bond council, W oltlforth. Vassar, Jolmson & Brecht of Anchorage Alaska_ This bond was owed to upgrade Peteaon Flensntary, The Peterson Project has already been completed. Intere4 Principal Interest Fiscal Interest dm due due year rate August 01 February 01 February 01 Total 2011 T15 ",, 5 5.720 S 160,000 S 5.720 S 171,440 5 5.720 s 160.000 s 5,720 S 17L440 — 164 Capital Project Funds ft CAPITAL PROJECTS FUND Capital project funds have been set up to account for projects that are not ongoing in nature, are budgeted for total cost of the project rather than annual expenditures or expenses, and relate to one specific activity. This specific activity is usually building something. Many of our projects are related to education, specifically the Kodiak Island Borough School District. Under State law the Borough must contribute a range of funds to the School District. There is a rather complicated formula setting both the minimum and the maximum contribution that the Borough will make to the School District. At this time the Borough is contributing the maximum amount possible under State law to the School District. When the Borough completes a capital project for the School District, such as a new school, the Borough cannot give any money to the School District for maintenance, operation, or other costs relating to this capital project. Because of this there is no ongoing Borough expense on projects built for the School District. We also have other projects, that when completed, will be operated and maintained by other entities. At this time we are working on projects for both the State of Alaska and Native Corporations. Altogether, the Borough has $131,257,763 in ongoing capital projects. This represents $9,470 in ongoing capital projects for every man, woman and child in the Borough. These projects are within 8 different capital project funds. These eight capital project funds are: . Borough Capital Projects . Bonded Capital Projects . State Grants • Borough Capital Projects . High School Renovation and Replacement Project . Renewal and Replacement Projects . Landfill Projects . Hospital Projects F Capital Projects by Fund L_ 169 • Fund410- Borough Capital Projects • Fund 420- Bonded oebt School Construction . Fund430 -State Capital Grants • Fund 450 Borough Capital Projects •Fund 460 HIS Renovation and Renewal Borough Capital Projects A The Borough Capital Projects Fund is for projects that don't fit into the other funds, much like the General Fund is in relation to other funds. We currently have $3,6(1 in ongoing capital projects in this fund. Here are some of this fund's highlights: The Bayside Fire Department is enlarging their fire station by adding two bays to house two new fire trucks. The Borough has purchased and is implementing a new assessing program. The program currently in use was purchased in the early 1990's and is obsolete. The Borough did not have a maintenance agreement r for this program. We have several projects related to seismic upgrades to our schools. The Borough is located in the "ring _ of fire' earthquake zone and having schools capable of handling earthquakes is vitally important. Bonded Capital Projects At this time, all of the Borough's projects funded with General Obligation Bonds are education related. There is $29,171,232 in ongoing capital projects in this fund. On October 6, 2009, the voters approved $76, 310,000 in general obligation bond issue for the renewal and replacement of the high school, Because of this several of our projects to update the existing school that are being funded by the 2004A and 2004B bond issue are on hold. Some highlights of this fund are. • The Borough is building a new high school swimming pool. This pool is in a separate building from the rest of the high school. The total cost of this pool is estimated to be $14,595,000. Because Kodiak Is an island, having a swimming pool is vital. _ • Many of these projects are in rural villages. These villages are not on the road system and can only be accessed by barge or air. Because of this the costs are very high. Two of our larger projects are the construction of new gyms in Old Harbor and Larsen Bay. • We have also budgeted $2,700,000 to improve the ability of our middle school (junior high) to withstand earthquake damage. Again, because all of these projects will be transferred to the School District upon completion there will be no effect on the Borough's budget. State Capital Grants The State of Alaska has awarded the Kodiak Island Borough an impressive array of grants. At this time the Borough has $7,657,483 in State Capital Grants. Large grants include $2,500,000 for paving the roads in Service Area number 1, $2,982,345 for building design for a new Alaska Department of Fish and Game building and $475,000 for an emergency shelter in Womens Bay. The Borough also has $1,700,138 in other State Grants. These can be found in the State Capital Grants Fund Borough Capital Projects B The Borough has $3,575,076 in ongoing capital projects fund in the second general capital projects fund. $1,595,231 of these projects is education related. 170 r Kodiak High Schaal Renovation and Renewal On October 9, 2009 the voters approved a $76,310,000 bond issue for the High School Renovation and Addition r project. We have budgeted $7,000,000 for the design work in FY2011. The construction will take place over the next four years and will hopefully be complete in FY2015. Renewal and Replacement Capital Projects r This fund is for the renewal and replacement of worn out and obsolete capital assets. This will be funded with a loan from the Facilities Fund which will be paid with General Fund property taxes. r Solid Waste Capital Projects The Borough has $3,000,000 in capital projects relating to our landfill. Three million dollars has been r budgeted for closing out part of the existing landfill and for expanding the existing landfill. Hospital Capital Projects r The Borough has $6,391,830 budgeted for Hospital Capital Projects. $4,579,290 is for the design and construction of a community health center and $1,727,540 is for improvements and maintenance on the parking lots at the hospital. The Borough has $660,288 budgeted for rebuilding the hospital parking lot and improving r access to the hospital. The Future r The Borough is still considering other capital projects to benefit the residents of the Borough. The project with the most promise is a new dock in the Anton Larsen Bay, The Borough is currently at the maximum level of projects we can manage at this time. r r ill Revenues Fund FY10 7,522,078 $ 3,853,111 $ Capital Projects Amended Completed FY 2031 FY2011 Summary by Fund Budget Projects Additions L -T -D Budget Revenues Fund 410- Borough Capital Projects 5 7,522,078 $ 3,853,111 $ - $ 3,668,967 Fund 420- Bonded Debt School Const 29,978,064 1,782,549 - 28,195,515 Fund 430- StateCapital Grants 12,220,211 4,562,728 - 7,657,483 Fund 450 Borough Capital Projects 3,331,143 - 243,933 3,575,076 Fund 460- HS Renovation and Renewal 76,560,000 - - 76,560,000 Fund 469- Renewal and Replacement Prj 2,208,892 - - 2,208,892 Fund 490- Enterprise Fund Capital Projects 3,000,000 - - 3,000,000 Fund 495- Enterprise Fund Capital Projects 6,391,830 - - 6,391,830 Total Revenues: $ 141212,218 $ 10,198388 $ 243,933 $ 131,257,763 Projects Fund 410- Borough Capital Projects $ 7,522,078$ 3,853,111 $ $ 3,668,967 Fund 420- Bonded Debt School Construction 29,978,064 1,782,549 - 28,195,515 ., Fund 430- State Capital Grants 12,220,211 4,562,728 - 7,657,483 Fund 450- Borough Capital Projects 3,331,143 - 243,933 3,575,076 Fund 460- HS Renovation and Renewal 76,560,000 - - 76,560,000 Fund 469 - Renewal and Replacement Prj 2,208,892 - - 2,208,892 Fund 490- Landfill Capital Projects 3,000,000 - - 3,00,000 Fund 495- Hospital Capital Projects 6,391,830 - 6,391,830 _ Total Projects: $ 141,212,218 $ 10,198,388 $ 243,933 $ 131,257,763 WN Previous Years Activity Activity Activity Activity Activity — Activity FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 _ 1,827,666 $ 1,841,301 $ - 27,723,416 472,099 - - - - 1,818,618 4,643,530 500,000 500,000 195,335 - 95,000 3,480,076 - - - - - 7,050,000 20,050,000 25,050,000 24,410,000 - - 2,208,892 - - - - 2,544,897 455,103 - - - �' 5,156,901 1,234,929 - - 39,166,498 $ 21,385,930 $ 20,550,000 $ 25,550,000 $ 24,605,335 $ - 2,989,088 $ 679,879 $ - $ - $ - $ - - 22,095,802 6,099,713 - - - - 2,849,645 2,044,796 1,254,442 1,184,488 322,680 1,432 1,944,403 1,630,673 - - - - - - 5,000,000 20,000,000 25,000,000 26,560,000 - - 2,208,892 - - - - 2,794,326 205,674 - - - 5,853,562 538,268 - - - 38,526,826 $ 18,407,895 $ 21,254,442 $ 26,184,488 $ 26,882,680 $ 1,432 173 Capital projects FY1DAmended Completed FY 2011 FY2011 Fund 410 - 111orough Capital Projects: Budget Projects Additions L -T-D Budget Revenues $ 150,000 $ - $ - $ 150,007 146 BMX Bike Park I merest Earnings $ 538,515 $ - $ $ 538,515 Contributions for BM %Tack 39,670 39,670 55,000 - State Grant 312,877 22,392 - 312,877 Loan to Bayslde 1,537,426 3,157,800 - 1,537,426 Exxon Clal in settlement monies 309,466 92,144 08003 HS Sail Remediation 217,322 TotalRevenues 2,737,954 131,814 400,000 2,606,140 Operating Transfers In: Bayside Fire Dept Facilities Fund Fund 310 Fund 420 In Projects 400,000 - - 400,000 1,010,344 717,016 - 293,328 160,530 160,530 - - 2,843,751 2,843,751 - - 85 Village Metals $ 150,000 $ - $ - $ 150,007 146 BMX Bike Park 94,670 94,670 174 Bayslde Storage Addition & Engine Bay 2,211,226 - - 2,211,226 03105 Nor[hstar5chool road /parking lot design 55,000 - - 55,000 03120WOmens Bay Crop Plan Revision 22,392 22,392 - 05022KMS Seismic Upgrade 3,157,800 3,157,800 - 05025 High School Gym Seismic Upgrade 50.000 - - 50D00 08003 HS Sail Remediation 475.110 - - 475,110 08004 Computer Asst Mass Appralsal /collection 400,000 - - 400,000 08010 Lilly Dr. 51.899 51,899 - OrlUpgadetoNWS 184,530 - - 184,530 09012 Phase II KHS Soil Remediation 100,000 - - 100,000 Transfer to Fund 430 526,350 526,350 400 Undesignated 43,101 43,101 Total Borough Projects $ 7,522,078 $3,853,111 $ $ 3,668,967 174 Previous Activity Activity ARivity ARivity ARivity Years ARivity FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 r 6,861 43,139 - - - - 468,839 6,271 - - - 340,689 59,311 - - - 181,993 2,537 - - 3,272 96,728 - - - 43,101 $ 2,989,088 S 6]9,8]9 175 $ 234,640 303,875 312,8]] - - - - - - 1,537,426 - - - - 217,3 764,839 1,841,301 - - 408000 293,328 369,499 1,062,SZ] - - $ 1,827,666 $ 1,841,301 $ $ 9,842 $ 140,158 $ 1,928,153 283,073 - - - - 49,439 5,561 - - - r 6,861 43,139 - - - - 468,839 6,271 - - - 340,689 59,311 - - - 181,993 2,537 - - 3,272 96,728 - - - 43,101 $ 2,989,088 S 6]9,8]9 175 lo, tit Title "]hags mund, On, Project Number- 85 Pmletl Be snlpt ion'. Collevf waste re", in the villages end otber epm➢ meal, oddlllon of one engine bog to .11 spnnk(er rysrem in Estimated Expenditure Total Pri or Ye a rs Project Category Budget Erp en dl tu re Balance 2010 -11 2011 12 2012 -13 2013 -14 1014 -15 Projecl Ad ml in l stra ti on $ 10 Ox $ 782 $ 9,218 $ 9,000 $ $ Exp en dl or is land 2010 11 2011 -12 2012 -13 2013 -14 2014 15 Administration 5-52846 Site Investigation T-7726 $ 7PO0 $ - 5 5 - 5 - Fund Benign Services Construction 140,000 8,298 131,202 131,158 Equipment - 262 12621 205306 90,383 90,000 amer5ere,Ces - - - - - - 212,482 contingencY Equipment 58 Ovemeac Other Se rv¢es - Totals S 150,000 $ 9,842 $ 140,158 $ 140,158 $ $ $ 5 Conti ngenry Cost Be yen 5y rar prog2 or None Transfer Source of Funding'. Contributions end role...[ comings Operan ng Budget Effect $10,0004er yemfmm the Buildings and Grounds Fund $ 283,073 Protect Title'. Bayside Sound, Addition &Ingine On, Project Number 174 Protest Desulption. Addition of stamps Co. for clossrder, end otber epm➢ meal, oddlllon of one engine bog to .11 spnnk(er rysrem in tlossronto Ezumated Expenditure Total PdorYe, it Projecl Category Budget Exp en dl or is Balance 2010 11 2011 -12 2012 -13 2013 -14 2014 15 Administration 5-52846 T-4577 T-7726 $ 7PO0 $ - 5 5 - 5 - Fund Site Admmistabon Design Services 295,689 205306 90,383 90,000 Construction 1,862,691 1,650,209 212,482 186,023 Equipment 58 (58) Other Se rv¢es - 26,860 126,8601 Conti ngenry Transfer Totals 52211,226 $ 1,928,153 $ 283.073 $ 283,073 5 $ 5 $ Cost Beyond 5 -yea r plogra m. None Sou rce of Fu B dl ng. rre Pmteaion Arco No 1, fire or, ',. l i, coin, to be,,, he mooeyfmm the Frei to Haan, ml pmieet Operating Budget Effect $1Fxoper ye., 176 - 1]] Project Ti lie Nornsfor Shoup flood /Pori tag Lot Design Project Number 03305 Pmject0escription. Design a combined OloVgrountl /porking area ontl atldress droinogeissuas Estimated Expenditure Total PriorYears Project Category Budget Expea dl to re Balance 2010 -11 2011 -12 201213 201314 201415 - Administration $ 8,000 $ $995 $ (995) $ - $ - 5 - 5 - $ - Land Site imesugation - - - - - - - Design Se N.ces 5'DM 18,184 (13,184) - - - - - construction 42,000 )TI32 20,263 5,561 - - - - Equipment - - - - - - OtherServlres - 523 (5231 - - - - - - - contingency - - - - - Overhead Totals 5 SS,000 $ 49,439 5 5,561 5 5,561 5 5 $ 5 - CoslBeyond 5 ear progfa he None Source of Funding'. Interest Earnings - Operating Budget Effect None- Ifpreinst f5 completed the School Distinct will he responsible for oil operating end molnrenonce costs Project Tale High School Giant Seismic Upgrade Project Number 05025 - Project 0esvi glide This project reinforces thefoundefion and works of the High School Gym Est, mated Espendarre Total to or Ye a rs Perfect — Category Budget Expenditures Balance 2010 -11 2011 -12 2012 -13 2013 -14 201115 Ading— rellon $ 5 31189 5 (31109) $ 5 - 5 Land - - - - - - - Site Investigation - - - - - - Design Services 54000 3,614 46,386 43,139 - - - Construction - - - - - Equipment - 50 (58) - - - - OtherServices - - - - - Contingency - - - - - Overhead - Totals $ 50,000 5 6,861 $ 43,139 $ 43,139 5 $ 5 5 Cost beyond 5 year program= None - Source of Funding. TEMA Grant Operati ag Budget Effect This WO)eci wJl net change lisp serious, 01 andep tell costs. 1]] Project rope'. Computer ASS fisted MOs, Audioi m(& C011ec[ion R, . Prid Nu rob or ¢8004 Pruie rt De s or I,o n- To pumas¢ o new ueeesion -t hired [011 on computer eroemm Is ti led Eepentliture T tai PnorYears Pmlect Congo, Budget Expendlwre s Balance 2010 11 2011 -12 2012 -13 2013 -14 201415 Enuipmunt $ 360000 5 97,394 5 262,606 5 59,311 5 - $ - IntllreRAdmm .11— Sereces 40W0 243,295 (203,295) - _ At Con li n genry Totals 5 40,000 $ 340.689 5 11,111 $ 59,311 5 5 $ 5 Cost Beyond 5 -year program'. Nonr Sou ACC al kmding. Tmnsjerefoom to, (i¢oral Fund Operating Budget top it A, the 11- -time our dedbn sales ratio i,79%_Iti thG new humorobgy moms us to 100% derg,nerol)uad to, revenues should increase by 51,9(8000 of our current moil cone (10 5) mills 178 Pm", Tine'. Hear fou lSal Pressures- Project Number 08003 Project Description "I he drop the soil melaminoted Ide, oil" Poluom In, main khool(uel.1[ank Estm —eta Expp ntliture Total Prior Years mri Category Budget Expenditures Balance 2010 11 ]oil 13 2012 13 2¢13 14 2014 15 Cnnstrutl Mgm�ln -bo use 5 5 296 $ 1,]49 5 3 54] 5 - $ 5 5 5 5're l nvestigabon Des10n Wrote, 6,582 p /j Cunatrucnon otol 460,503 51 2,453 - - linot Armin 47O 470 An Contingenry 3,818 3,818 3,818 Totals $ 475,110 $ 468,839 5 6,271 5 6,271 $ $ $ $ Cost Beyond 5 year program. None cuumso11ol ln6. "mention in)rom the Foclities Fund Op a rn li no and e t If, t 1 This pmett will not choose rhea Project rope'. Computer ASS fisted MOs, Audioi m(& C011ec[ion R, . Prid Nu rob or ¢8004 Pruie rt De s or I,o n- To pumas¢ o new ueeesion -t hired [011 on computer eroemm Is ti led Eepentliture T tai PnorYears Pmlect Congo, Budget Expendlwre s Balance 2010 11 2011 -12 2012 -13 2013 -14 201415 Enuipmunt $ 360000 5 97,394 5 262,606 5 59,311 5 - $ - IntllreRAdmm .11— Sereces 40W0 243,295 (203,295) - _ At Con li n genry Totals 5 40,000 $ 340.689 5 11,111 $ 59,311 5 5 $ 5 Cost Beyond 5 -year program'. Nonr Sou ACC al kmding. Tmnsjerefoom to, (i¢oral Fund Operating Budget top it A, the 11- -time our dedbn sales ratio i,79%_Iti thG new humorobgy moms us to 100% derg,nerol)uad to, revenues should increase by 51,9(8000 of our current moil cone (10 5) mills 178 r r r r Pope Ct T1 1, 1151 11 or, bit "merm"an Project an bet: 09012 lareeoellulp" toI'Mue, eonpom d. man.anaar E,Pman,d (.petition rat Print I- Gtegvry Budget Evpendllwo Bohn.. 2OIDd1 2011 R 2012 -13 2013 -14 2014 -15 ley conswtanrl s - s s s 5 5 - s - s - rivion - bauaej - 2,62 [2,6721 hnd Sire In— vganon _ 0ralgn leer— 600 [600) - Co allacovn Dicing - Inci 96,728 - - E9mPmrm remnolag. - - Indbect /Admm - - P,riforPn - - Project Canlin &,'cry - Totals S 160,OOO 5 3.27 5 96, 22n $ 9628 5 5 5 5 det Beside 5 yea r pmgn n, None 1-to vl Iran, Sfar, 9mmfmm pEEO operating Budget H ool "clear, lev6 vnddvmvge to srm[Nte vntl inr 179 Project title Upgrade In NWS 11,1111Number'. 09001 Project Description ro more /monitor so /twore) rare he a$qW. Doi sane. r Es n or aced Isle oa 11111 Total Prmr Ye am Pro,, PE Gre re, Budget Expo nd Lures Valance 20D. 11 2031 12 2012 -13 2013 14 2014 15 Equipment 5 35,405 $ 45,405 5 (10.WO) 5 - S - 5 - $ s Indirect admin - Omersomms 149,125 136699 12537 2,537 Alt r ConGn6enry roAls $ 184,530 S 181,993 $ 2,53] $ 2,537 $ $ $ $ r Cost Uttered S -pear Program'. Nan, Sour, of Wndln B. uppeaies Pontl Operating Budget Effect $60" per year, maintenvn.E r r r r Pope Ct T1 1, 1151 11 or, bit "merm"an Project an bet: 09012 lareeoellulp" toI'Mue, eonpom d. man.anaar E,Pman,d (.petition rat Print I- Gtegvry Budget Evpendllwo Bohn.. 2OIDd1 2011 R 2012 -13 2013 -14 2014 -15 ley conswtanrl s - s s s 5 5 - s - s - rivion - bauaej - 2,62 [2,6721 hnd Sire In— vganon _ 0ralgn leer— 600 [600) - Co allacovn Dicing - Inci 96,728 - - E9mPmrm remnolag. - - Indbect /Admm - - P,riforPn - - Project Canlin &,'cry - Totals S 160,OOO 5 3.27 5 96, 22n $ 9628 5 5 5 5 det Beside 5 yea r pmgn n, None 1-to vl Iran, Sfar, 9mmfmm pEEO operating Budget H ool "clear, lev6 vnddvmvge to srm[Nte vntl inr 179 CAPITAL PROJECTS FYIOAmended Completed FY2011 FY2O11 Fund 420 - Bonded Debt School Construction Budget Projects Additions L -T-D Budget Revenues: - 3,351,305 500,000 - - 500,000 Interest $ 1,625,304 $ - $ - $ 1,625,304 P rocee ds from 2D04A Bond Issue 9,302,760 1,782,549 - 7,520,211 Proceeds from 2004B Bond Issue 11,050,000 - - 11,050,000 Proceeds from 2008 Bond Issue 8,000,000 - 4,114,199 8,000,000 Total Revenues /Transfers In $ 29,978,064 $ 1,782,549 $ - $ 28,195,515 Projects: 03119 High School Swimming Pool 04101 Old Harbor Gym 04102 Larsen Bay School repair 04103 Ouzinkie Gym 05002 Earthquake evaluation 05009 Kodiak Middle School concrete repair 05010 Kodiak High School asbestos & floor covering 05011 District -wide floor covering replacement 05012 KHS heating and ventilation 05013 Kodiak High School insulation and windows 05014 Kodiak HS /MS complex Roof Upgrade 05015 High School Voc ed classroom /reclamation 05016 East School heating and ventilation 05017 Learning Center renovation 09004 HS Master Plan 09005 KHS Old Pool HVAC Renovation Total Project $ 13,795,000 - - $ 13,795,000 3,342,383 - - 3,342,383 339,883 - - 339,883 3,351,305 - - 3,351,305 500,000 - - 500,000 237,918 - - 237,918 221,660 221,660 - Closed 916,886 - - 916,886 250,000 - - 250,000 4,441 4,441 - Closed 1,420,820 1,420,820 - Closed 4,114,199 - - 4,114,199 621,372 - - 621,372 5,297 5,297 - Closed 130,331 130,331 - Closed 726,569 726,569 $ 29,978,064 $ 1,782,549 $ - $ 28,195,515 180 r r Previous Years Activity Activity Activity Activity Activity r Activity FY 2011 FY2012 FY2013 FY 2014 FY 2015 1,153,205 472,099 r 7,520,211 11,050,000 - - - - - - - - - 8,000,000 - - - - r _L27,723,416 $ 472,099 $ $ - $ r $ 13,780,260 2,377,503 $ 14,740 $ - 964,880 - - - - 9,536 330,347 - - - - r 3,151,443 341,496 199,862 - - - - 158,504 - - - - 96,627 141,291 - - - - r 767,805 149,081 236,818 13,182 - - - - 99,002 4,015,197 r 580,647 40,725 r 654,665 71,904 $ 22,095,802 $ 6,099,713 r R -T Project T, is "on 111- 1le,divool Prior yeara 11.111 Nn ill nee'. 03111 ". Tome 11..11 in Cans tmu now us iCost Expenditures 1 201011 201112 201213 201314 201415 Esom ntee PriorYear, M oles, $ 71.383 $ I54 $ Ey,lnenu,e GtlP,ory Iotal Cost Expenditures Balance dolo-u 80910 39,625 41,285 42000 _ 201112 2012 -13 0113 -14 201415 land Construct Mgmt accountant $ 329.540 5 74,204 S-7-- Site lnveiogxeon $ 255,336 5 - $ - 5 5 Construct Mg 014 "house 382,063 1611,061 221, W1 _ - 197,5311 La nd - S,1os (S,1osj - 2,103,408 s@InveeuRan.n - 12,030 (17 031) Epulpmunt ]34 A50 oeslgn 1— 925284 1153528 1278,2441 Tech noIogy Cmutnolon, 10,604828 12336715 (1,531,83]) Equlpmenr 351,527 29997 327,530 74139 75,000 _ Btt Inalreat mmon 346,843 3,619 31 _ - - 4e 116,839 116,939 14,)40 5 3,342383 I.PonRency 583,026 583, @6 totals _L1 1 191000 $ 11780,260 None 5omm of Funding Coat Beyond 5 oil, mRram. I"l Ope26 ng Budget Effect- Source al I n1, ng ZOO4B 9nM Issue Operating sought Effect qje etlon ne Prolea l,Oe Old Harbor Gym &V.r Ed Fenouatiun Pm ee NUmns, 04101 Mxietl DlsuipO.n', runs huagvm ndelrron one rennome voc- eaoren 182 Esnmatad Prior yeara Iron,,, Expendi sure Category iCost Expenditures 1 201011 201112 201213 201314 201415 Wnstmct Mi COnsultanl $ 71.383 $ I54 $ 70629 5 70 0. $ $ $ $ Cori Mgmt In -house 80910 39,625 41,285 42000 _ land Site lnveiogxeon 225 !2261 Design Services 135,918 233,449 197,5311 3G 690 Construction 2 ,710,485 2,103,408 607,027 10 "Fog, _ Epulpmunt ]34 A50 13 134,832 134,W0 Tech noIogy - IntlimaAdmin 74,168 29 74139 75,000 _ Btt Cc n nge cry 134 re) 134,669 Totals 5 3,342383 $ 2,377503 5 droll. $ 9640690 $ Cos, 8rryntl 5 yea r progra in None 5omm of Funding ..0040 bond Issue Ope26 ng Budget Effect- After 182 L 183 Project Ti of mr.en Soy smcol Floor Nepmr Project Number. 00101 Project Description pmjectii i the srno.refloor, whim hoveheen o7Jectea by alUerenfiolmmemenl lme7oundanon Estimated papryears project Expenditure Category Totel Cost Expendltores Balentt 2010 11 2011 12 2012 13 2013 10 2014 -15 Construct Mgm[. Cgns ulta nl $ 5,250 $ 358 $ 5,392 $ 5,391 $ - $ - $ - $ Construct Nestor In -house - 3,103 (3,103) - - - - L, red - - - - - - - - Site Investigation 25 (25) - - Deslgn5emces 357,883 5,968 351915 8,855 - - - Construction (51,803) (51,883) 288,000 Equipment 8,600 2 0,598 8,590 - - - - Technology 5,250 5,250 Indirect Aamin - 30 (30) 5,220 - - - - Ad r Contingency 13,783 13,783 13,283 Told $ 339,883 $ 9,536 5 330,342 $ 330,302 $ $ $ 5 Cost Beyond 5- yearpro,rand None Source of Funding: 2"A good Issue Operating Budget Effect this proi alll nor change rnpin fence or possess, expect r pralect line', Ouzlnare Gym Stencil Project Number. 00303 Project Oescripun momngNn vdi r 6nlCost PrmrYet re Pmiert Erpenalwre Category Total Cost Expenditures Balance In'. 11 2011 12 2012 -13 2013 -14 2014 15 Construct el l- consullant 5 66,756 5 649 5 66.102 5 coupon 5 - 5 - 5 - 5 - localruaMgmlinlouse 82,681 41,264 44.917 45,W0 - - - - In. - - Fare Inv stleabon - - - - - - - - f)rvignseMmv ill, s9n ltio1. 73,0 S'all - - Convlmtlion 3,000 ,02. 2 922 933 7,145 - - - - Eaummem 10 (10) Tei nim-1 And min 2138 off 20,941 20.0 - - - - An 131830 - 131830 13,840 - - - - conLn.enry Totals $3,351,305 $ 3,151043 $ 199,862 $ Ni $ $ 5 $ unstressed 5- stainingm m_ rvone Source of FUccoup, ..[b,"lrsue Clean ng barrel Effect Afrer, roicroluon lM1¢pym ei116e opemf,l.,1 moinfalne06y 11, YM1OW La iR _ 183 184 Protect hill, Prgle ITale: Earthquake criterion Study Project Number: 05002 Protect 0e11ripuln flepair /replace 5,060 sf of mncrere walks and stairs Prolett Oescri pti on footnote schaalfrandoles ability to withstand strong ground motion Btimared Pit orYears Pro leit Fluor, bid PnorYet rs Protect 11 2011 -12 2012 -13 2013 -14 2014 -15 Expenditure Category Total Cost Expenditures Balance 2010 11 2011 -12 2012 -13 2013 -14 2014 -15 Construct M6mtin -house Adminlst atu n $ I.,000 $ 134,345 5 (34,345) 5 - $ - $ Tonit Equipment - 7,497 (7,497) - - - - - - - Fngl nee rl ng 5erviwa 40SP. 169,465 230,535 1 Fly ,5. - - - - Other 217,000 80,311 136,649 139,291 30,189 (30,189) tgwpment Totals $ 500,000 $ 341,496 $ 158,504 5 158,504 5 $ 5 5 - - - - - - - - Ili II Fecund 5 -year gmgra m: 1,996 - 1,996 2,00B None Ad Sowce al Funtling: 2y.n mind Issue Cgnlingency 10,112 10,112 One to it ne mud met Effe ct This ancient will not chance maintenance or memoirs expenses_ $ 237,918 $ 96,627 $ 141,291 5 141,291 5 5 $ 5 184 Protect hill, KM$ Repair Spalllnp Concrete Protect Number 05009 Protect 0e11ripuln flepair /replace 5,060 sf of mncrere walks and stairs or kadlok Mrddle School Btimared Pit orYears Pro leit Expenditure Lane,, Total Cost Fspendocco Balance 2MO 11 2011 -12 2012 -13 2013 -14 2014 -15 Cc,,trap oli CDntallant 5 _ 5 _ $ _ $ _ 5 _ $ _ 5 - it - Construct M6mtin -house 4,405 12 ill (7 ]06) - - - - - Tonit Site In veslig align - - - - - - - Design Services 0405 4,164 241 - cunstncnion 217,000 80,311 136,649 139,291 - - - - tgwpment 1 (I - Technology - - - - - - - - Irus,,tadmtn 1,996 - 1,996 2,00B - Ad Cgnlingency 10,112 10,112 Totals $ 237,918 $ 96,627 $ 141,291 5 141,291 5 5 $ 5 Cost Beyond 5 -year pmgrard Nooe Source of Funding: 2004A bond Issue Operoling Budget Effect 'hi spmiectwill cut chnnpe'rinrenonre or apemting rspenses. 184 IM Project Title. Ford,.Yedng replamm¢nt Project Number'. 05011 ' project Description'. Removolerepbcement lnfolllnpfloorfroizhes otfourschoo6 In the borough Estimated Prior Years Ard,cl Expendlmre Category Iolal COn ExpertllW res Balance 201411 2011 -13 2012 -13 2013 -14 201415 Construtt solo C.nsultant $ - 5 _ or - $ $ j ! _ _ _ 5 _ $ _ Construct Mgml"I mrse 2.,000 18,909 1,091 La rd Site Investigation Construction 860,178 246.066 114.112 149,081 - - - - E9ulpmeot 4 (4) ! iecbnologY Indlrecl Admin 4,000 2,826 1,124 Art ! Contirgency 32,208 32208 Totals 5 916.886 S 262,805 $ 149,081 $ 149,081 $ $ 5 $ EastBemnd S- yearpmgram. None Source of FUntling -. 2C04q Bond Issue Operating Budget Effect None Protect title. RXS HVA[OVPrnEr, prnlrrt rvumben OSOII Projrtl prscfiptia¢ Replocernenc of the renmrmngn 'o-or ACmnbols wrlh nrw mnhole has.on. dlsM1icistArt Htima Ntl Pn -Yrars Expenditure Care As, Total Cost Cxpondl Nres Baleme 201411 2011 -]d Y012 -13 2013 -14 2014 15 GnRmcl Mg m[COnsulizni 5 L.W2 $ - $ 41642 $ - $ - $ ! Canstmq strut In -nauze 4,154 1,677 2422 Land Site mvesriganon - Beslpn5ervice, 10351 - 10,351 - - - ! I.-I ulun, 218.414 "I'le, (16,226) 13,182 Epnipmrm - 1 111 - - - - mmmm�ry ! Indimq Admir Io44 1044 - - - A, ConlAAm,, 11,395 11395 iotalz 5250,0„ 5 236,818 $ It ifl2 5 13.182 S S $ j Cort BOyono S -ye of propre m'. None Souse of Funtlmg: I., gone )sue Opera[rng gud6e[CYlecp. ihrs V'nlec4houlE drrrem u[tllrybi0z byoemall omount ! IM Prole I Ti l l e. Easl School Byron, and Ventilation Project Prolett I.tle. Va, d /CJ." om Reclamation Prolett Number a5015 Replace NVAC Pmlen Oesco plion. Beclalm yooed space eurrenllyueed be o)/iw spnce and nun va, ad ch -pre r, Estimated Prior Years Project ii Pm,cI Expenditure Category Total Cgs! Expenditures Balance 2010 11 2011 -12 2012 -13 2013 -14 201415 Expenditure Category Canstmtl Mi Consull4nt $ 125,272 $ - 5 125,272 $ - 5 - $ 5 5 - 2012 -13 2013 14 ConnmtlMgmtIn -rouse 125,749 44,114 91,611 - - - - - $ $ 21,481 Land - - - - - - - SitelnvezGgat on - - - - - - - Design Services 269,673 301 265,292 - - - - - UnslruCtlor 3,063,565 48,610 3a14L9SS - - - - - - Equipment 220,206 22 228,129 - - - - - Technalogy - - - - - - - OeslBn S"i o, IndlrectAdmw 94,821 2,320 92,451 - - - - - an 32,902 - 31,902 - - - - 526,292 10.086) Contingency 169,011 169,011 4,015,197 Totals $4,114.199 $ 91 $4,015,192 $4,015,197 $ $ 5 $ - - Cost Beyond 5 yearpmgram. None - 5ou¢e of Funding: 20048 Bond Issue - Prole I Ti l l e. Easl School Byron, and Ventilation Project Number 05016 Purnell 0escdptlon. Replace NVAC system E,ra led ii Pm,cI Expenditure Category late COST Expenditures Balance 201011 2011 -12 2012 -13 2013 14 2014 -15 Curtlir Mgmt Consultent $ 22,485 $ $ 21,481 $ - 5 - $ - COnslluctMgmcln -douse 11,122 12,512 3,005 - - - - Ednd - - - - - - - Site Investigation - - - - - - OeslBn S"i o, 20,686 41,485 (20,799) - - - - Constructian 517,406 526,292 10.086) 40,725 - - Equipment - 3 (31 - - - - Technclrgy - - IndirenAdmm 14,229 350 13,879 - - - - An 5,174 - 5,174 C nOngenry 25,870 25,870 rotals S 621,372 5 580,647 5 40,725 5 40,725 $ 5 5 5 Copy Beyond S- yearprogram. None Source at Furman, 20NA Bond Issue Opere0nB Budget Effill This project should reduce the school districts utility expenses by a minimal amount 186 r r 187 Protect ripe. KHS Old pool HVAC Renov project Number 09W5 prole t pesmpllon'. KH5010 pool HVAC Renov [s a ma"d pn or Yea rz .Cole.. E✓yendrum (llegory Total COST Expenditures as l anw 2010 -11 2011 12 2012 -13 2013 14 2014 -15 COn3IN" Mgmt. - Consultant 5 17.270 5 5 17270 mnstmtl cal In- 1.— 17,270 17,270 - - - - Li - Site Investigation ll SerNCes - 20.218 (20,719) - - - Comlmttion 34,541 .11,147 1599,4061 - - - - Equipment 640,210 - 640,210 71,904 - - Techn010&Y - - - - - - md laalin 17,270 - 17,270 Aif - Conhngenry Totals 5 726,569 5 654,665 $ 71,904 5 71,904 5 5 5 $ r Cost Orend S -year progra m. None Suurte of Funding. 2004A Sand Issue opera n ng i3fi lEOC2 This project should reduce the school districts utility costs by a minimal amount. r r 187 CAPITAL PROJECTS FY10Ameaded Completed FY2011 FYIDI1 Fund gab State Capital Gran Budget Projects Additions L -T -D Budget Revenues: A nton Larse n Bay Boat Ram p 5 560,000 $ 56,000 - 05006 Road 5ervic a Area Re hab an it pain ng 2,500,000 - - 2,500,000 FREW ADF &G Bu l I of ng Design 2,960,000 - 2.950,000 05022 KMS Seismic Upgrade 430 /523 938,633 938,633 - 05026 IRS L,brary Wl ng Seismic get,, fl t 465,618 465,618 - - 02 001 Area Wide School Eau l p and SUppl y 70,rNlo 70000 - - 070031sl and Lake Trail 48," - - 48,660 9]004 Ur hoer Bay Equi pme nt 7Q00o - - 20.000 02006 Port Lions Community Workshop 10,00" 10,000 - - o7007 School District Computer Grant 70,000 - 70,000 07008 School Fact l hies Be is mlc Re au us 910000 910,000 - 07 009 TSu term Sl rem Upgrades and Additions 100.000 - - 100,000 07011 Out cup Dock Replace me hit 570 ,000 - 570,00) 07012 Do,, nki a School Selsmlc Upggade 308,344 308,344 - 07 01 4 East Elementary School Seisri c Upgrade 16Q522 - - 164,522 OBOOJ Kodiak Middle School P l aygrounit Equip 10,000 - - 10,000 08009 It re Son nkiers Seismic Upgrade 48,656 48,656 - OW11 Non -St ructural Be is in lc Upgrade s for KOd l as 171,201 171,201 - - OW12 Non Structure l Be l s in l c Upgrades for Kodiak 75,490 75,490 - W014At eaw ide School su opt l e c and Eau l June ut 130,090 - - 130,000 03002 Al aska Safe Routes to School 5 .000 09003 Re dl I E Safety I more, pal a Common l cations 70,320 70,320 - - 0900JDenail Grant (for Tansportatl on Study) 125,ow - - 125,000 0900700TGrant (for Transportation Study) 100,1%0 - 100,(100 10023 Energy Block Grant US Dept of Energy 50,000 - - so," IDW4 Karluk Village Warning Sirens 45,000 - - 45,000 IW25 Akli Orminkie, Larsen Bay Village Warning Sirens 145,000 - - 145,1160 IW26 Old Harbor Village Warning Sirens 45,000 - 45,D00 10032 Women's Bay Emergency Shelter- HUD grant(Federal) 475,000 - - 475,000 Transfers In from General Fund hintar0 208,116 - 51,884 Transfers In from fund 410 390,000 390}%,0 - Transfers ln from food 410Anton Larsen Boat Ramp 134350 136,350 - AntonLarsenBostRamp co,rao 60o00 - - (Anton Larsen 08030) Dingell - Johnson Contribution 140,000 140,000 Interest Earnings 3,077 3,077 Astol Revenues/Transfers In $ 4,220,211 $ 4,562,728 $ $ 7,657,483 188 r r r $ 1,626,618 $ 4,283,530 $ 500,000 $ 500000 $ 195,335 $ 189 Fieviws Activity Activity Activity Activity Activity Years Activity FYMII FY 2012 FYM13 FY 2014 FYM15 - 5 5 - 2,5()O J - - - 905,322 849,343 50,000 500,000 195,335 - 4,194 43.806 - - 55,258 14,742 - - - r 3.142 (3.142) - - - - 20,000 - - - 16,082 83,918 - - - 461,653 108,342 - - - 36,942 122,525 - - - - 2,765 2,235 - - - 132,249 (132,249) - - - r 56,001 73,999 - - - - 5,000 - - - - - 125,000 - - - - im'" - - - - 50,000 - - - 45, x - - - - 145.000 - - 4S," - - - - 425, 0 - - - - 51,884 - - - r r r $ 1,626,618 $ 4,283,530 $ 500,000 $ 500000 $ 195,335 $ 189 CAPITAL PROJECTS FYIOAmended Completed FYMII FYMII Fund 430. State Capital Grants Budget Projects Additions L-T- DBUdgst Projects: 00177 Anto n Larsen Bay Boat Ram p $ 896,350 $ 896,350 $ - 05022KMSSelsmlc Upgrade 410 /523 938,633 938,633 - - OS026KHSLibrarySeismlC 662,834 662,834 06006 Road Se rvlce Area Re hab and pavi ng 2,500," - - 2500,000 06007ADF &G Building Design 2,91 - - 2,91 07WI Area Wide Schad l Equ l p 700000 10.000 - - 070031sl Add Lake Trall 48,000 - - 48,000 09004 Larse n Bay Eq u i lament 10,000 - 70,000 01006 Po Ft Lion s Comm a pity Workshop 10,000 1,000 - - 01002 School District Computers 10,000 - - 10,000 07WS Schoo l Faci l ltl es Se l sm l c Re pairs 1,300,000 1,30,000 - 07009 Tsunami sure n, Upgrades &Addltir ns 10,000 - 100,040 07011 Ouzi nkl a Dock Re pl aaeme nt 57,000 - - 510,000 07012 Ouz1 nkle School Seismic Upgrade 319,244 319,244 - 07014 East Ele mentally WindowSelsmic 164,522 - - 164,522 08001 (MS P I aygrou ad Eq u l prone nt 10.000 - - 10,000 08009 F I re5pri nkle S se i sm l c Upgrade 4$656 48,656 - 08011 Non - Structural Se l sm l c Upgrade s for Rod l ak 171,201 171,201 - 08012 Non - Structural Seismic Upgrades for Kodiak 75,490 75,490 W014 Areaw l de School Suppli es and Equi pme as 130,000 - 130,000 09002 Alaska Safe Brutes to School S,000 - 5,000 09003 Pu bl is Safety lnterope oral a Comm u n icati ons 70,320 70,320 - 0900715IandWldeTransportationStudy 225,000 - - 225,000 10023 Fine rgy Block Gant US De at of Ene rgy 50,000 - 50000 IW24 Karl uk Vi l l age Warn l ng Si or n s 45,000 - 45,000 ]0035Akhiok, Ounnkie, Larsen Bay Village Warning Sirens 145,000 - - 145,000 IW26 Old Harbor Village Warning Sirens 45,000 - - 45,000 10032WOmmYs Bay Emergency Shelter BUD grant Federal) 475,000 - 475,000 Contingencies 22,616 22,616 Tptol State Gurnt Project $ 12,220,211 $4.562,728 $ - $ 1,657,483 k6'1FI - Previous Activity Activity Activity Activity Activity Yeam Activity FY2011 FYM12 FYM33 FYM14 FYM15 r r 1,035,512 SM" sm'" 464,488 - - 905,322 849,343 W(M 500,000 227,680 - r 4,194 25,900 17,906 - - - 55,259 14,741 28,076 41,924 - - - r 18,568 20,000 20,000 20,000 20," 1,432 461,653 108,347 r 158793 13,729 - - - 7,765 2,235 - - - r 97,039 32,961 - - - - r 83,464 125,000 16,536 - - 2," 48,000 - - - r - 45,000 - - 145,000 - - - - 45,000 - - - - - 200,000 200,000 75,000 - 22,616 $ 2,619,645 $ 2,044,796 $ 1254442 $ 1,184488 $ 322,680 $ 1,432 - ®' Pmleet nllr. E-11"' l— nnavov;n9 Prated Number: 06001 Prole "rvnmeer Penn, PraleR Oeintpnon P'aa,oler la f^,om er,mm do ,Ivh one pomng IXOl uffo-r.I the Am,m o,pl(rr mOt&come Lapentliture Fv .IM or Yenr Pio Project ONgory iolaI COS I Erpp r n dl iwc 9ola,m 2010 11 2011 -12 201213 2013 I< 2010 -15 ConzYUCI MgmL COnsulnm 5 $ $ $ 5 5 - 5 5 Cons4ucl Msml, In ,Pall 93,459 /p23 (],023) 77,161 )2,161 - - � Untl 5tlr lnv st,gaLo,, 454 450 - - - - E" S—rd, ?116,255 19,669 j19 66h - 6W.(MAj snn 1X111 l.,.P - [onslrvtlmn 1 ?P.l Add 959, W5 1540,395 SOP WO SO, .1 4647788 - EOOlpmenl - - - - - - ImlrectAdmm A" ", 4$2161 TelaP, s 5 1,035,512 51A,g4X 5 soo,WO 5$ Sn�W 5 464,Age 5 5 Conlingenq 132,345 132,345 132,34] Coa P"',,SYenrPmgru m- 5 ?982,145 rvnnr 52r07TD2 5 949343 55 50.000 5 sOP00o $ 221,6e0 5 Sao«e of FUntlmg: smvof Alvsko Cast Pryonn Sy rprogm I. None Operat, Budget 9(ec tlile peo /ec wrll not chonge apesming or � Project Ptle: AD1®6 tril0inp 0eslgn Prated Number: 06001 Project oesm pno n: door, a ,wfnety m no.„P the IXOl uffo-r.I the Am,m o,pl(rr mOt&come "t,cr PE rYears Project EIPPnduure Category total cost E.penal tyres aAla-A zOlo-u 201112 zol] -13 201314 201415 POPE' ,j $ - 5 5 - 5 - 5 - 5 - 5 5 Constm R tj"hojoP 93,459 16,391 77,161 )2,161 - - "nd SnP oroo 454 450 - - - - - rj Sc,,,ces ?116,255 999,111 1,827 680 6W.(MAj snn 1X111 l.,.P 111". - mnvrnrtmn - - - - - - ,,pmert Indllecl Ed,- 39,937 39,831 39,931 - - - Conlingenq 132,345 132,345 132,34] dotal, 5 ?982,145 5 905,322 52r07TD2 5 949343 55 50.000 5 sOP00o $ 221,6e0 5 Cast Pryonn Sy rprogm I. None Sourze of FUndlns. 11.1e droll Operating Budget Effect Ifonew bulldmgwmnsfine[etlo11 1,115120[",20, momtvnonre on, opemting doll, 192 r r 193 jury tlrnlr. Island mike nml Project rvnmeer 07003 Project Descn atlan'. Eden me ',lam lake Tmll EStl mate d PrlarYeara Profett Expendagen L rnim, Total Cost scrol lwres Balance 201011 2011 -12 2012 -13 2013 -14 2014 -15 Construction MgmirConsults it $ 1,920 5 - $ 1,920 $ 1,900 $ — Construction Mi howtC 377 i322i - - - - - Lane - - - - - - - Birelmasligallon 4,900 - 4,800 4,000 - - - - r Design Services 41,280 - 41,280 20,000 1I 906 - - - Construction 3,817 (3812) Totals 5 48,000 $ 4.194 $ 43,806 $ 25,900 5 17,906 $ 5 5 Cost Burpnd 5 year program. None Source of funding: State Grant Operating Budget Effect This is a pass through grant After the tr it is completed BLM will be responsible for maintenance - Protect Tl tie'. Larsen Bay Fpuipment 'd,O Number 070M coipCI D.SCnipl.a, A pass thal grant to ad, City of lane, Bay E56mateJ Prior Yea is Pmlecl Expenditure Category real Cost EapendlWres Balance 201011 2011 -12 2012 -13 2013 -14 2014 -15 Administration $ 10.000 5 55,259 $ 14741 $ 14,741 $ 5 5 5 r Totals 5 20,000 5 55,259 $ 14,741 $ 14,741 5 5 5 5 Cost Beyond 5- yearprogram: None - SSLrceollr,ding'. Sole Grant Operating Budget Effect The LRyof Larsen Boy will awn all concerned and be responsiblefor all operating r r 193 Project n Ile school Distant Computers Project Number 07002 Project DesCri pIm, State gmnt for the adieldse of School District mmpufers Estimated Prlor Yea Is Project Total Cost [spenditares Balance 2010 -11 291 -12 201213 2013 -14 2014 IS Administration $ 2D,000 $ 28,076 $ 41,924 5 41,924 5 - 5 - 5 - 5 - Contingency Totals 5 70,000 5 28,076 $ 41,924 $ 41,924 $ $ $ $ Cost Beyond 5 -year program: None Source of funding: State actual Concerning Budget Effect None Project Title: Ttmer iSay, Upprade /Addlre n Project Number 07009 Project Dessa price: read, and/or oplo¢.gong tsunami sirens Expenditure Esri mated Pri or Yea rs Project Category local COS, Expenditures Balance 2010 -11 2011 -12 2012 -13 2013 -14 2014 -15 CDnsmct Sol Consultant 5 4,000 $ 5 4,000 $ - $ - $ - $ - $ - Constructril l,m -M1eart - 4,526 14 526) - - - Tord Site Investigation - - - - - Design Services 96,000 Muo 94,900 20,020 20,002 20,900 20,000 1,432 Consrmction - 352 (352) - - - - - Equipment - 12,585 (12,505) - - - - mmmaAdi m - - - - - - - Contingency _ Totals 5100,000 5 18,568 $ 81,432 5 20,000 $ 20,000 5 20,000 5 20,000 5 1,432 Cost Beyond 5 ye,al,et,orn None Source affording. State grant Free rating Budget Effect This session reduce maintenance costs o minimal amount. 194 Y 195 Project T the ounnbe Dark Replacement Project iect Number 07011 Y Pejecl Di ipti o n- o pons through gmun ml he City of 0uzinka, for o,I.cement of o dock Expenditure ESbmated Pnor Yea m Project Evpendlture Est, mated so or You Project Y Cgn5buc9 on Mgmt Consults nt Y category Total Cost Expendltu Balance 2010 -11 2011 -12 2012 -13 2013 -16 2014 -15 constructed Mgmt - consultant $ - 5 - 5 - $ - 5 - $ - 6,155 7,629 (1,474) - - - - - Connruction regret In house 120FW0 "'000 513,000 108,342 - - - - Y Site Investigation - 193,341 1193,3411 - - - - - Deslgn Seoul" - 211,312 (211,312) - - - - Construction - - - Si—of FUndln O'. s F9ulpment Opera, ng Budget Effect The sareas dl"n" a,rerelbe a minimol redaction in onto' 1-11 Y Indlrert Armin - Contingenry Tod,s $ 520,020 $ 461,653 $ 108,342 $ 108,347 $ 5 5 $ Y Cost Beyond 5 yexrprog,am. None Source of Funding'. Stone Grant Y Operating Budget Effect All apemtin0 and and,typeall, Inc. PollBebornebVtheGryofOnsinkie - Y 195 Rehash DR, East Elementary Burdaw islands Project Number 07014 Project Oescri stop, Replace windows wtth new window s that will withsbnd eorthpaakes. Expenditure ESbmated Pnor Yea m Project Category Talc l Cost Expenditures Balance 2010.11 2011 -12 2012 -13 2013 14 2014 15 Y Cgn5buc9 on Mgmt Consults nt 5 - $ - $ - $ - $ - $ - $ - $ - Construction Mgmt In -house 5,663 G101 (4381 - - - - - sand Y S,to l sues tl ga t on - 90 (90) - - - - Oeslgn Se vices 6,155 7,629 (1,474) - - - - - Consimttlon Ishi 136,878 12,137 10,229 - - - - Eca,ment - - - Y Halrer, for -o 3,689 95 "Ito, 3,500 - - - - Contingency Totals $ 164,SZ2 $ 150,793 $ 13,729 $ 13 ,729 5 5 5 5 Cbst Beyond 5 -year program'. None Si—of FUndln O'. Stole Gent Opera, ng Budget Effect The sareas dl"n" a,rerelbe a minimol redaction in onto' 1-11 Y 195 projetl iltle. Kodiak MNtlle copper Playground CgWprnent Project Number'. 08007 Project Description This present is roplOose new equipmenljorthe Middle Rho0l PloYground Project Descriptions Ell C Id, 1.up Estlmetutl Ell or Ye. rs Project category iodlrbst Expenditures Balann 201411 2011 -12 2012 -13 2013 10 2010 -15 Construct Mgmt,COnsuha nt $ - 5 $ Estimated PNOryears Construct Nj I n her', IO,OW s715 2,235 2,235 Torsi, $ 10i $ 2,]f5 5 2,235 5 2,235 $ 5 5 5 Cost Beyond s yea r pni in rvone Secure of Funding. Stole of Aili Operating Budget Effect The Schs OSrct wl b Ib ) d Protect I"in. Aloskr one Routes to School Project Number 09W2 Project Descriptions -fe, use, to school Expenditure Estimated PNOryears Project catug0ry total Cost Expenditures Balance 2010 -11 201112 2012 13 20131a mlals _ Construct Mgmt,COesultant $ - $ _ $ $ _ $ _ $ - Construct Mgmt,in -0oesc - Art Site Investigation ."Pon Screw', 5,000 - 5,000 5,000 COnstmctien - Eqw Pntenl InduortAndein Contingency Totals 5,000 5,000 5,W0 Cost Beyond 5 -11r program'. Nero _ Source of Funding'. State grant Operating Budget Effect None 196 r r Pmjetl lltle. Energy Block Grant rrofect Number 10023 vrolea Title. none 5en•ire area anon one vromp vroie,I NUmoe,: wool vro)ett Der -prior m6p,oien ls)or mad :rMcc o,en,enab and eovinq Enlmated Prior yea rs r category Total cost Expenditures ,a.e ndito re Eal ma rcd Pri., Y, 111 Roject Carlini Mgmt, Consultant $ - Category Total Cast Expendlwres Balance 201011 201112 201213 1.13 -1a 2014 -L5 Construct Mgmr,I, house cnmvua Mgar. CF,s Lltanr - - - - - - Y La red Constmtl Mount, ln -house - - - - - - - Land DeslgnSerNCeS 2,000 (2,000) 5ire Invesli,lui - - - - con :nuroa„ - r Design 5arv¢rr - A3, 464 (B3a641 - - - - - Conctructlon 2250. - 12500. 1250W 16,536 - - - IndlrectAtlmin Ep✓ipm,nt - - - - - r Indlten Admlo 5 50.000 $ 1000 5 40.000 5 48,0oa 5 $ - 5 5 lanes 5 2250.0 5 a3,664 5 141,536 5125,000 5 16,536 $ 5 5 r Source of F in or rig'. Cost Beyond 5 -yea r program. None _ Source of Funding. rand, o)AI¢sko Opeorting Budget ERe cO Ti, project well not rural, operi ormNnte —,-11 Y r Pmjetl lltle. Energy Block Grant rrofect Number 10023 ojettDesrri ptlam Energy Block Spur r Expenditure Enlmated Prior yea rs Project category Total cost Expenditures Balance 201011 2011 -12 2012 -13 201314 2014 -15 Carlini Mgmt, Consultant $ - $ r Construct Mgmr,I, house - - - - - - - La red Site lnIlIngaBon - - - - - DeslgnSerNCeS 2,000 (2,000) - - r con :nuroa„ 50,000 sa 000 as,.D. - - Equlpmerd - - - - - IndlrectAtlmin r Totals 5 50.000 $ 1000 5 40.000 5 48,0oa 5 $ - 5 5 Cost Bel 5 -year program- r Source of F in or rig'. 197 Pmpa ilur earls" Rllvgn wvrning 11-11 Proieu Nn tuber. l(NI)4 Prole , t nr a crl p4 on Wor.ing ...... Expenaiwre Est, maled P —r Yea r, Pi sategOry 2041 CYI E.pendlrnre, galancn zolo 11 2011 -12 x012 -13 2013 14 2014 15 Con"n't Mgmr, EOns ulna nr j - j - 5 _ $ Con s uua Mgmr, In -home Land Site lnoesrlgauon Design Sent—, - _ - consnnaion 41s. 45,000 4S,000 Egmpmenr Intl, rest ksoa, 1041s 54,000 5 $$ 4,000 SS 400 y 5 5 5 cost se land s -year P,og ra m'. None Soa rte ntr land, ng= srntegAs. on a ra 0 ng o a age 1111.11 4lrecmes re oee d Project Title a lliok Ois"'i Loss— Edy Village Wominq Sirens Pralecl Numbe, '. I(St Prnleu oe,m peon. wormttl1 —d, Etpendunre Estimared Pdorrems molest Gtegory TOT, iCost Est anoi in res oalanc zOlau zmly 2012 13 201314 x01415 Constm¢ Si Cons utta nt $ - 5 - $ - $ - $ $ - CpnslmctMg no, ln -house La ad Site - Design Services Constmdion 145,00 145100 145.000 kqulpmcnt _ In in re at Ad mm Totals $ 145,00 $ $ 145,000 $ 145,000 $ $ $ Cost Beyond 5 -vea r pmg2 m: Spuae of Funi ingr 198 Y Pro le rl T tie: Old Curb., feu., Wvmrng Sirens Project Number: 10026 Y hole Cl Desrn Pllon: Eme", sheller Project Deduction'. wommg'Per, Eryend. or, Elf. ma @d Pcoryean Pro, I Eapendlture EsOmaled Prior Pro n Pml ✓rt Ca re gory IDtal CF't ai bre5 Balanrr 301611 C, 111.1 Total Cost Expenci gala ire 201011 2011 -12 3013 -13 30ll-14 2014 -15 Y Co ns truR Mgmt, Consultant $ - $ - $ S - S - CanLrutl Mgmtln -house Construct Mj in no,... - - - - - Land Y Site Investlgalme ral,SeMCes - - - Conrtruction 45 W0 - 41,00P 45 . - - - - Etmpment C nsbue4on Y 475p.W - 29u09 20009 c5'000 Y Equipment mdlreandmin Totals 5 45,000 5 545.5 000 $ 45 BOB 5 5 5 5 lofala Y Cost Beyond 5 -year progre in 290 None 55 14SOW000 5 Y Source of Funding'. Smre mey" Operating Budget Effect, None ed", ,,, llvyon the Clly of Old Hprbor will be mOmmih le fv, Meir molnte none¢. Y Preje¢Tltle: ove— goy Emergen...belecHUO6,ant Project Number'. IM32 hole Cl Desrn Pllon: Eme", sheller Eryend. or, Elf. ma @d Pcoryean Pro, I Y Ca re gory IDtal CF't ai bre5 Balanrr 301611 2011 -12 2012 -13 2013 -14 2114 15 Cn nitrvct Mgmf. COnsulta n� $ $ $ - 5 - 5 - 5 - S - S - CanLrutl Mgmtln -house - - - Land _ - Site I W"j a0on Deslgn Sem[es - - - C nsbue4on aIC. - 475p.W - 29u09 20009 c5'000 Y Equipment Indirect ndml n lofala 5 a2s /wD 5 SS 475.00 S 290 5 2agggo 55 14SOW000 5 Y CosI Beyond SVe ar pro gra m: None Source of funding Smfe 6mnl .,Iran ng Franc, Effeo Thee wJl bev minimN moln[enonn rvsi vflerihe sheller is comple fe. 199 Capltal Projects iAmmended Completed FY 2011 FY11 Fund 45gdorough Capltal Projects B uldi %' f A d LTOBudget Revenues: Projects 09011 Auditorium Roof 09013 High School Fire Alarms 09015 Demo Old Chlniak School 09016 Aul Sewer Line 09017 East Closefin place) & Replace UST 09018 Middle Sch. 01troain place) & Replace UST 09010 Bodo_ Bldg. Poi Dlstribulion Panels 09020 Main Roof 09021 Bodo . Bldg. Sidewalk and Handrail Repairs 09022 Bona. Bldg. Lighting 10000 High School Parking Lot Padng 10017 Chmok Soil Remedialton Contingencies Transfer to Fund 410 Transfer to Fund 420 936,490 - 104,000 72,800 66,194 66.194 55.561 50,059 43,407 20,835 486.486 95,000 31,609 369,499 933 009 - - 936 490 - 241933 243.933 - 11'.000 - - 72,800 - - 66,194 - - 66194 - - 56561 - - 50059 - 43407 _ - - 20.835 - - 486.486 - - 95,000 - - 31.609 _ - 369,499 933,009 $ 243933 $ 3575076 Total Borough Projects $ 3331143 § 200 Pro /ecf Activity Actviy Activity AcOVIN Activity To Dale FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 r $ $ 3480,076 $ - $ $ $ 3480,076 - - 95.000 r 95,000 $ 95,000 $ 3480076 $ $ $ r 296.16] 640.323 - 243,933 - - - - 83,024 20,976 - - - 11 924 60,876 - - - r 9.083 57,111 - - - 10,208 55,986 - - - - - 55.561 - - - 153 49,906 - - - 82 43 325 - - - - 20835 - - - - 231.254 255,232 - - - - - 95,000 - - - - - 31,609 - - - r 369499 933,009 $ 1,94,403 $ 1,630,673 6 r r r 201 .role.. Titl e nudmnwnReef Piplect Number 09013 Project Number 09013 Project Dram ono¢ 1, ,,, nmjmriom roof [a tea L ,penaiturn local Pnor Yea n byendijme Total Prior Yean project SY"'en Boccee Espe n ai totes B.rlante 201011 Gjegory tact,t 1,P— dltures Balanc 2010 11 201112 2012 13 2013 14 2014 15 4ammisrnvrinn Bare Lana S". mYremgaCYn oeagn1 -- Ate Inves[iga0on - - - - Dealgn5emims 22,619 40,317 32,302 32,302 243933 Construction 726186 24],050 429,y6 479,136 mnrnge n sy - E4ul pment - - o.emeaa DtberSeroims ,owls 5 243.933 5 5 243,933 5 243933 5 5 5 5 Sour, nn.nq 72,328 - 72,328 72,328 ove raeatl Vpees, ng budget Effuct None total $ 936,490 5 296,167 5 640,323 5 640,323 5 Cost Beyond 5 yearpmgr —, None _ Source of Fundng 5[oteGrunt rrolectI Ce .11 Rles, sire Norm, Piplect Number 09013 .well Descrlpulac Fill Slh-1 Fi,e Is—, cl tea L ,penaiturn local Pnor Yea n retests SY"'en Boccee Espe n ai totes B.rlante 201011 2011 -12 2012 -13 2013 14 231415 nami m,o-aoon Bare S". mYremgaCYn oeagn1 -- E9mpment 243,933 - 243,933 243933 Other 9er— mnrnge n sy - o.emeaa ,owls 5 243.933 5 5 243,933 5 243933 5 5 5 5 Cost Beyond 5 -year piogra None Source of FUnarnR 5tofe oflsoko Gmnr Vpees, ng budget Effuct None 202 a. I. C Prole cr Thl e'. AkAck Ywu line Project Number'. 09016 Project Tltl e'. Cemo Old Chialok school Project On tube o 09015 - Puts,I Oescri potion Rrno Old Clamor indoor Estimated Expenditure Estimated Price tf Extra rtu re Told Prior ers Project 2010 -11 2011 -12 2012 -13 2013 -14 201115 Q [e go ry eutl gel Expe Pd. tu ta dg. Be la nc 3011111 3011 -12 2M2 -13 2,1314 201L11 - Administration $ - 5 - $ - $ Land Site Invectiganor - Design sensors - - - - - - - - in S.recrs - Construction 104,000 03,024 20,976 20,936 - - - Equipment - - - - 01her5erviws - - - - - - eamin Benty " - ce,on ge ncy Overhead Tola is 5 1W,OOO 5 $3,024 $ 20,976 $ 2E,976 $ $ $ $ - y Cost mourn S - yea r program- Nonc Cost Beyond 5- yearprogra 1. None 5owcr o1 Foaming. 4a" of ch-lur Grant Source of Funding. State of Alasko Gronl [lord ana 0ude tEflect C - 203 Prole cr Thl e'. AkAck Ywu line Project Number'. 09016 hum", dy"unllon'. A""" Sewer We - Estimated Expenditure Total Ed or yea rs Price tf BuEget rumens, lures Ba tans 2010 -11 2011 -12 2012 -13 2013 -14 201115 CPP gory ntl minis va tlon $ - 5 2,a96 $ to PI - SitelnveSUganon - - - - in S.recrs - Constm di on ]2,800 9,428 63.372 sai - - - - Equipment - - - - oMerSo ,ces - - - - - - eamin Benty " - ovemead meals $ R800 $ 11924 5 60,926 5 60,9]6 $ 5 5 5 y Cost mourn S - yea r program- Nonc 5owcr o1 Foaming. 4a" of ch-lur Grant [lord ana 0ude tEflect None - 203 Pmlect➢lls, Middle Shoal Close (on place) and replete UST Project Number pi Project Oesolpriur Middle school dose (to place) and replace UST E, 1. mated Er p r n d l to re Total Pon pr Pro ars Psoct G In GOry Budget Expe not Ito re Balance 2010 -11 2011 -12 2012 13 2013 -14 2014 -15 Ad min is Ira Lion $ - 5 1,609.00 5 11,609 -00t $ $ - Eand Site "iner"cound design Strokes 0,386 (8,386) - Cnnatmdion E,p,nont 66.194 - 66,194 SS,9B6 - OtherSeMCes Contingency - Overhead 213 �213� Tmals S 66,194 5 ID208 5 51,9.6 5 55906 5 $ $ 5 Cost correct 5year,yegmm'. None Source of Funding. State of flask, Grant 204 pmle[I l.tle I., rose (11 'a,,)ond ,rvv,a" T, Polls ct pretty r, 09017 Pooled ore crpnrm Eos arty (,n vmcul u^d ree map u,, E sti eta to it E.penalwre Total Pdo,1,,to ounces ca al. Budget Em end un if, ba l co, x.,0-11 201112 201213 201114 2014 1S Ad m l n is Its Nrn L, did Site Investigation - 0eyign Senurer - "Id, (7,SES) Equipment 66,194 - 04194 57111 OI M r Is rvi rez - curt,ngency _ - Overhead 713 x131 Petri1 5 66.194 5 9,083 5 57111 5 57 Ill 5 5 5 5 Cast Beyond 5 yea r pmgra m'. None Scores of lard", store, ojolr,4r Grant OPI' ^Mine, Budget Effect Npn, Pmlect➢lls, Middle Shoal Close (on place) and replete UST Project Number pi Project Oesolpriur Middle school dose (to place) and replace UST E, 1. mated Er p r n d l to re Total Pon pr Pro ars Psoct G In GOry Budget Expe not Ito re Balance 2010 -11 2011 -12 2012 13 2013 -14 2014 -15 Ad min is Ira Lion $ - 5 1,609.00 5 11,609 -00t $ $ - Eand Site "iner"cound design Strokes 0,386 (8,386) - Cnnatmdion E,p,nont 66.194 - 66,194 SS,9B6 - OtherSeMCes Contingency - Overhead 213 �213� Tmals S 66,194 5 ID208 5 51,9.6 5 55906 5 $ $ 5 Cost correct 5year,yegmm'. None Source of Funding. State of flask, Grant 204 205 Prore at Ti t l e'. Main Roof Project numbe r 09020 Plate Dille '. Borough Bldg. Power Ols[ Panels Project Number 09019 Project Des cc' dr on Borough Bldg. Power Net Panels r Estimated Estimated Pri or yea es Project Expe ndlture Total ord,yea rs Project 201D 11 2011 -12 2012 -13 2013 14 201415 r U to gory Budget Expe ndlto re Balance 2010 11 201112 2012 -13 2013 -14 2014 -15 r Adminlstene, S - $ - $ - $ - $ $ - 5 $ ,red - - - - - - r Site Investigation - - - - - - - Design 5erees - - - - - - r Equipment 50,059 - $4059 49,906 - - - Construction 55,561 - 55,561 55,561 r Epuipment OmerSr- Overhead 153 (153) Contingency $ 153 $ 49,906 $ 49,906 5 $ $ 5 overhead Totals $ 55,561 $ $ 55,561 S 55,561 $ $ $ $ r Source of Funding: State of alpsko Grant r Con Bayard 5y ear program Nooe Source of Funding: Stare of alms. Grant Ope ra tl ng Butlget Effect. None 205 Prore at Ti t l e'. Main Roof Project numbe r 09020 Project 0esalption: Main ROOF Estimated Expertise re Total Pri or yea es Project Cctegory Budget Expentltures 0alanre 201D 11 2011 -12 2012 -13 2013 14 201415 r Admimmaeon $ - Land Site lnvestig,ren - - - - - - r Design Services - - - - - - - - Construction - - - - - - - Equipment 50,059 - $4059 49,906 - - - OtherServices - - - - - - - r Cpn[i ngenry Overhead 153 (153) Totals 5 50,059 $ 153 $ 49,906 $ 49,906 5 $ $ 5 Cost Beyond 5- yearprograr, None Source of Funding: State of alpsko Grant r tiro o n n v Pn All t rate It Npna 205 206 Project Title: Boro. Bldg. Sidewalk sl Handrail Bepairs ' Project Number'. tNWl tiiMmg Project Description: Baru. Bldg. SidewaR® Handrail Reports Pruned Number 09022 Estimated natural Expenditure Total Ell orYeais Project Est, mtied Ca toga ry Budget Exp en Fin toa Balance 2010 is 2011 -12 2011 -13 201 3 14 2014 -15 Administration Four Vea rz - Lord Category Budget Eldredltores Site Investigation 201011 2011 -12 2012 -]3 201 3 14 201115 Design Services $ $ _ $ _ Construction - Land Equipment 43,407 - 43,407 43,325 Other Services Contingency Design Services Overhead gl Ig2) Fatal, Si 43,407 $ 82 $ 43,325 $ 43,325 Sr $ $ $ 21,035 - - - Cost Beyond 5year program: Nooe Source of Funding: State of Slain, Grant Other Services Operating Budget Effect: None 206 ' Project Title'. Burundi Bldq. tiiMmg Pruned Number 09022 Project Descri turn Borough Bldg. natural Est, mtied Expe ndlNre Total Four Vea rz Projert Category Budget Eldredltores 61 la ace 201011 2011 -12 2012 -]3 201 3 14 201115 Administration $ - $ $ _ $ _ $ - $ _ $ - S - Land Site Investigation Design Services Construction 20,835 20,035 21,035 - - - Equlpment Other Services Contingency - Overhead Totals $ 20,835 $ S 20,035 $ 20,835 $ $ $ $ Cost Beyond 5 -year program' None Source of Funding a Smle of atasko Grand Ope ra ti n 8 Budge t Fit, C None 206 207 Proieat Tld e: NI9h&h., al l Le, Peace Chiniak kh.p it flemldnesen Project Number 1000o r r Project Description Pove Pnrking lot Callum School SOLI Remedpla, Estimated btlma11J r ESE endue re Total Prior years Project Project Category Budget Expenditures BaIA n<e 201011 2011 -12 2012 -13 201314 2014 -15 2030 -11 2011 -12 2012 -13 2013 -14 2014 -15 Administration 180 00 5 1180.00) S $ 5 - 5 - 5 $ - 5 - Land - - - - - - _ _ Site Investigation - - - - - - - - - Design Services - - - - - - - - - Construction 486,486 231,024 255,412 255,232 - r Equipment - - - - - - - - - OmerSeames - - - - - - - Contingency - COnlingency - - - - r overhead Overhead Totals 5 486486 S 231,254 5 255,232 5 255,232 $ 5 5 5 $ 95,008 $ 5 5 5 r Cost Seaford 5 -year r Cost Beyond 5 ralpliclan, None Source of Funding. State ofelose, Grant Source of Funding'. Store of Sai Grant Operating Budget Effect None Oo a ra li a e Ba d our Effect None 207 Protect Title Chiniak kh.p it flemldnesen Pmlect Number: IM12 r vrole ct Oes ai p[ ion - Callum School SOLI Remedpla, btlma11J r Expert J.are Total To or Ye ars Project Category Budget Fxpendltures Balance 2030 -11 2011 -12 2012 -13 2013 -14 2014 -15 Ad mi n Ista P 0n $ - 5 - $ - 5 - 5 - 5 $ - 5 - Land - - - - _ Site Investigation - - - - - - - - Deslgn 5e rvices - - - - - Construction 95,000 - 95,000 95,000 - - - Epaule t - - - - - OlberS"mr, - - COnlingency - r Overhead Tmals 5 ri $ $ 95,000 $ 95,008 $ 5 5 5 r Cost Seaford 5 -year program. None Source of Funding. State ofelose, Grant Operating Budget Effect None _ 207 Capital Projects MOAmmended Completed FY 2011 FY11 Fund 460 - Kodiak AS Renovation and Addition Budget Pr Is Ammumarromis L -TDBudge, Revenues Sale of BOnds $ 76,310.000 S - $ $76,310.000 Interest Earnings 250 ,000 250 000 Total Revenues $ 75,560,000 $ $ $ 76 560000 Projects'. 10021 Kodiak High School Renovation and Renew. 76%0,000 76560,000 Total Borough Protects $ 76 560.000 $ $ $ 76560.000 as 208 r Pro Jett AcWty Actwity AcdWly Activity AcOvity To DOW FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 r $ L000,000 $20,000,000 $25,000,000 $24,310,000 $ - $ 50,000 $ 50,000 $ 50,000 $ 10,000 $ $ 7050,000 $20,050,000 $25,050,000 $24,410,000 $ - r - 5,000,000 20,000,000 25,000,000 26,560,000 - $ $ 5,000,000 $20,000,000 $25,000,000 $26,560,000 $ - 209 210 wea nne- xoeloew6n snow eenp,.nnnnnm eenewor amrna rv�moe,: Inns p,nlm 0esmpn.. ..vnr,al,erco mm,n E.genaitu re Esi .tea > 1, P"Jct GIe6 ry 1-1 fl -egel Espenalwrea Onlanm 201011 2011 -12 m12 11 2013 14 mlals Cansln[Iion Mg ml b $ 2,216,.11 $ $ 2,296,.0 $ - $ $ 757, 966 $ 75790 $ 790912 l—,f I—hb .. msts - 9lelnoestlga,lon 100000 - IOII MO 25000 71,0 Oes,Gn Sor— 6,026,800 - 6026,800 2,108,680 3916,120 Con SLmtliOn 55,123,21X1 55,123,2. - - 18,190,656 .,1901 M6 1g, 261999 Equipment 3,ffi8,.0 - 3,82 &WO - - - 3,828,000 DieNa Pdmin pve 1, cyA;,600 6,593,600 659360 459,360 ],196,33F 1,260,272 1,260,112 _ An 765,600 - 765,600 - - - - 76$00 ConlingenrV 3,A2P,Otl 3828,000 382,800 382800 995,280 10ii,5fiL 1033,560 iple6 5765.,. $ $7450,000 $2,975,860 $6,833,290 $21.138]16 $21222032 $26,390,232 LLZ[BCWntl ilrcarpmgra m. Nonry mu¢e of EUnal ng none elu. og�. �,nng 9nneel Enem. rt.nowe n.rn. n,norc,lm mnnn 210 r r r This page intentionally left blank 211 Capital Projects FY10 Ammended Completetl FY 2011 FY11 Fund 469 - Renewal and Replacement Projects Budget )"jacts Annerendsmarms, L -T -D Bd Revenues.' Facilities Fond Loan S 2,208,892 $ $ 5 2208892 Total Revenues 5 2,208,892 S $ 5 2208892 Projects 11601 Kai Remove UST 91,515 - - 91,515 11002 Katluk HVAC Controls 59.400 - - 59,400 11003 Chiral, Remove UST 69.156 - - 69,156 11004 Borough Building New Roo! 1,190,020 - - 1.190,020 11005 East Tank 101,312 - - 101,312 11006 KRIS Tank 155849 - 155849 11007 KRIS Concrete 277.167 - - 277,107 11008 KIB Sidewalk 118.313 - 116,313 Contingencies 146.220 146220 Total Borough Projects $ 2208.892 $ $ $ 2268892 212 r To Data Activity Activity Activity Activity Activity To Data FY 2011 FY 1012 FV 3013 FY 2014 FY 3015 r $ 2,208,892 $ - $ - $ - $ $ $ 2208,892 $ $ $ $ - r - 91,515 59.400 - - - - 69,156 - - - - - I.19Q020 - - - - 101,312 - - - r None 155,849 - - - Loan from the Fa 277,107 - - - None 118,313 - - - - 46,220 r $ $ 2.208,892 $ $ $ - $ 213 Project limr. agore 11-11 USf Cii Proles rumor'. 11001 P,., y oesm pnom R,,PO✓P Ondrv,ymunn ftnmye Sun, Frustrated EvpendlWrc 1.1,1 In.,ycars Project Category Budget Emerson— Balanm 2010 11 2011 -12 1012 -13 201314 2011 15 Administration $ _ Land Site Desl P.n Servlorrn Co- runhon Fpulpment Oihcr Se rvices _ - - COnbngenry 91,515 - 9],95 91,515 - - - ovemead Totals 5 9195 5 5 11,51, 5 91515 5 5 s 5 Cost S, nI S at program. None None $omre of Trundling . Loanf rvnfhebcllttlez(un'[o fie cold off wlfn Property tares 011111. ng 0udpet EHe¢ Npne Project Title 'c I,k HVAC Cii Project rvumben 11002 Proled 0escd oil on VAC Control Estimated Ear, en dl to re Ctal en or Ye a is Pro,m Ca tegory Budget Exg en di to re Balance 201D11 2511 -12 2012 -13 2013 -14 201415 $ _ Land Site investigation Oeslgn Seeress Conampi in Equipment Other SeMres Contingency 59,400 - 59,400 59400 - - - Cambrian Totals 5 59,400 5 5 59,400 5 59,400 $ 5 5 5 Cost Beyond 5 -year program. None Source of Funding. Loon Jrom the facilities Juod ro be cord oJj wen prope,ry nixes 214 M 215 Project Tit I , Comes, Remove USI Project Ned be 11003 ` Project Des Fri do on Remove Underproundslord, tank Estimated r Expenditure Total Pa or Ye 111 Project Ce tegory, Budget Ente rebores Balance 201011 201112 2012 -13 2013 -14 2014 -15 Admmistehal Sr - S - $ - S - S - S - S - $ Land _ Site investigation - - - - - - - - Design remarks - - - - - - - - Construction - - - - - - Equipment - - - - Other Services - - - - - - Cantingenry 69,156 - 59.156 69,156 - - - OYc,heae Totals 5 69,156 5 5 69,156 5 69,156 $ $ 5 if Cost Beyond 5 War program. None Source of Funding'. Loan form the Fred, ties fund In be paid off wilt, poreap ytaxes Opera in ng Budget Effe at None r Pro j e Ft Ti n e'. Baraagn Baimlap New ROOF Bendel Number. 11004 - Project Description. New Roof Fill mated Expendltua Total Prior yea rs Pmje Ct Category Budget Expend lures Balance 201011 2011 -12 2012 -13 2013 -14 2014 -15 Admin¢tratien $ - S - 5 - $ - 5 - 5 - S - 5 Site investigation - - - - - - - - DeslenSemces - - - - - - - Construction - - - - - - - pmen Equipment - - - - Otnersarvmes - - - - - - Contingency 1,190,020 - 1,190,020 1.190,020 - - - - Overhead Totals 51190,020 5 51190,020 51,190,020 S 5 5 $ Cost Beyond 5 -year program'. None Serve of Funding. LOOM from the Facilities fund to be 0ord off with property Imes 215 Project Title: Eost TOnk ProjectN —i 11006 Pmlett Number: 11005 PmjeR Descn prig rc. Project Des of on on Ens t Tank _ Estimated Es ti moI,d Exp en dl In re iolal no or ye a rs note c E.PoP mou re Total Dr. A Ve a rS Pro, Category Botlget Expeu it i to res Balance 2010.11 Category Budget Expen it l to re Balance 200.11 5 - $ 2D1112 2012 -13 2013 10 201415 - Ad mipu Ira tl on 5 - S - S - $ - S - land Site Invest....... Site investigation Construction Design Services Equipment Coll NCtion - OIM1erServices Equipment Contingent, 155,849 - 155,849 Odh,r5eriCes - - - - - - - Contingency 101,312 - 101,312 101,312 5 155,849 - 5 5 $ 5 Overhead Cost Beyontl 5 -1e1r program: TCtals S 101,312 5 $ 101,312 $ 101,312 $ 5 $ 5 Source Of Funding'. Cost Beyond 5ryearprogran- paid of)wlfM1 None property tuxes _ town, of Funding'. Lopnfrom Me M1acilities jund to be .old If whh property taxes Prolecl Title'. KMS Tank ProjectN —i 11006 PmjeR Descn prig rc. KMSrank _ Estimated Exp en dl In re iolal no or ye a rs note c Category Botlget Expeu it i to res Balance 2010.11 201112 2012 -13 2013 -14 201415 Ad m'. n is to ti on $ - 5 - $ $ - 5 - $ - $ 5 LA Pd Site Invest....... Design 5eMre5 Construction Equipment - OIM1erServices Contingent, 155,849 155,.49 155,849 - - - Overhead TClals 5 155,049 5 $ 155B49 5 155,849 5 5 $ 5 Cost Beyontl 5 -1e1r program: NCne Source Of Funding'. LoonjrOm Me PoallNes jnntl ro be paid of)wlfM1 property tuxes 216 r r 217 Project Title. KMS Courace Project Number 11007 r Project I]e SCn pliDn. KM$ Concrete Ell. mated r Expenditure Total Pn or Yea 11 Project G to Budget Expend tures Balance 201011 2011 -12 2012 -13 2013 -14 2014 15 Administration $ - $ - $ - 5 - $ - S - S $ - Land - - - - r Site Investigation - - - - - - Design Services - - - - - - Consortium - - - - - - r Equipment - - - - - Other Services - - - - - - - Comingenry 277,101 - 222,ID7 221,102 r Overhead Totals 5 277,107 $ S 277,107 $ 277,107 $ S S $ r Cost Beyond 5 yearprogram, None Sourre of round, Loon)mmlhe FpcI1111es fund to be said off with property taxes O1 Budget Effie 11 None Project Tole K18 ildewolk Project Number 11008 r Project Oes ai pt, om KIB Srdewolk Estimated r Expenditure Total Pt or Yea a Trials category Budget Expe and l to re Balance 2010 11 2011 -12 2012 -13 2013 14 2014 15 Adminlstalion S - S - $ - 5 - $ - $ - $ - 5 - Land _ Srte Investigation - - - - - - [ezlgnServices - - - - - - - Construction - - - - - - r Equipment - - - - OmerServices - - - - - - CDntingency 118,313 - 118,313 110313 - - - r Overhead Totals $ 118,313 $ $ 118,313 $ 118,313 $ $ $ S r Cost Beyond 5 -ye a program. None Source of Funding- Leon Bonn fine1 —hies fund to be pold off wlN pmp"I'bell Operating Bu day Say None 217 Projects: 165 Landfill Closeout /Leachate Treatment $3,000,000 $ - $ - $3000000 Total State Grant Projects $3,000,000 $ - $ - $3,000,000 3p1 FY10 FY2010 CAPITAL PROJECTS Amended Completed FY 2011 L -T -D Fund 490 - Enterprise Funds Capital Projects Budget Projects Additions Budget Revenues: Landfill Closeout /Leachate Treatment $3,001 $ - $ - $3000000 Total Revenues /Transfers In $3,000,000 $ - $ - $3,000,000 Projects: 165 Landfill Closeout /Leachate Treatment $3,000,000 $ - $ - $3000000 Total State Grant Projects $3,000,000 $ - $ - $3,000,000 3p1 r Previous Years Activity Activity Activity Activity Activity r Activity FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 $2,544,897 $ 455,103 r $2,544,897 $ 455,103 $ _ $3,000,000 $ 205,674 $ $ - $ - $ $3,000,000 $ 205,674 $ $ - $ - $ - r 219 220 Project Ti it e_ Landfill Cisseout/Leachate Treatment Project Number 165 Project Descripti or Construct machos, cdi bolldng responses, of [Ire Landfill. Building additional parking press antl a boot romp Expend llure Estlmale d PnprY.rs Project Category Total Cost Expenditures Balance 201011 2011 -12 2012 -13 2013 -14 2014 -15 Administration $ 35,000 $ 57,311 $ (22,311) $ Site Investigation Design Services 350,000 507,553 (19,553) Construction 2,615,000 2,222,724 387,276 205,674 Equipment - 1,738 (1,238) - - - - - OlherSeNOes Totals $3,000,000 $ 2,794,326 $ 205,624 S 205,674 $ $ 5 $ Cost Beyond 5 -year program. None Source of Funding. State Grant and Loan nice at. ,Badger Effect None 220 r r r r r r This page intentionally left blank 221 FY10 FY2011 CAPITAL PROJECTS Amended Completed FY2010 L -T -D Fund 495 - Enterprise Funds Capital Projects Budget Projects Additions Budget Revenues Kodiak Island Health Care 5,309,290 - - 5,309,290 Miscellaneous - - Interest earnings - - - Transfe6ln General Fund 295,000 - - 295,000 Facilities Fund 397,540 - 397,540 Transfer Hospital 390,000 390,000 Total Revenues / Transfers In $6,391,830 $ - $ $6,391,830 Projects 03112 Hospital accessand parking phase l and ll $1,72],540 $ - $ - $1,727,540 _ 05021 CHC Architectural Engineering 4,579,290 - - 4,579,290 09010 Hospital Care Center Design 85,000 - 85,000 Total Stote Grant Projects $6391830 $ $ - $6391830 222 r a 223 Previous Years Activity ARivity Activity Activity ARivity Activity FY2011 FY 2012 FY2013 FYM14 FY2015 _ 4,054,455 1,234,929 - - - 228 - 19,678 295,000 - - - - - 397,540 - - - - - 390,000 $ 5,156,901 $ 1,234,929 $ $ 1,645,447 $ 82,093 4,200,984 378,306 - - - - 7,131 77,869 - $ 5,853,562 $ 538,268 $ r a 223 Project Ti tie- Hospital Access and Parking Phase l and ll Project Number_ 03112 Project Detonation Consmct new access from HezonOf Dall Construct doctor's, handimp and public parking. Expenditure Estimated Prior Years Project Category Total Cost Expenditures Balance 2010 -11 2011 -12 2012 -13 2013 -14 2013 -15 Administration $ 127,324 $ 51,160 $ 26,214 Si 2,000 $ - $ - Sitelnvestigatlon Design Services 99,692 141,367 (41,625) 20,000 Construcfian 1,5D0,474 1,452,920 42,554 60,093 Equipment _ Totals $1,727,540 $ 1,645,447 $ 82,093 $ 82,093 $ $ $ $ Cost Beyond 5 -year program. None Source of Funding'. Enterprise Fund /Grant Project Title. Cur' AYdIectoml fngineering project Number 05021 Project Description. Design ofnew Community Heolth Center Expenditure Eslimared PriorYrao Project Category Total Cost Expandi(urps Balance 20M 11 2011 -12 2012 13 2013 -14 2D1 3 15 Ad In nis Ira tlon t - $ 58,566 $ (58,566) S N,WO $ - $ - j _ 5 _ Ste lnvenigatlon - 7,786 (7,706) - - - - Design Services 250,000 46,405 203,595 100,009 - - - Construction 4,329,290 440tl772 241063 258,306 F""in nt Totals 54, 579,29D 5 4,200,984 5 378,306 5 378,306 Cost BC}rond 5- ye,,program None Source of Funding'. 501. frmn IFe Forilities Fund, 50 % from the Kodiak Heohb Care Foredntine _ Operen no, Budget Eftect After completion the renter will be spinated by Providence Hasplml 224 r 225 Pro ieCt T n e- rmsPlrnl m,e ce act, .",a Project Number 09010 lamed oes Pllo¢ Can,eprvnl e1.1me0 card ee+yn /o, o new am ",a" Elpeam to re Es ma tea In or Ve a r, are ien Ca regerV IDral Cost E.,a a tlnu re Balance 3010Q1 301113 )OV 13 3013 "11 2013 -15 . allay [lion Mglln Ho use $ - 5 - $ - 5 - $ - $ - 5 - S - lantl - - _ 5ile InaesOgure, - - - - [m,, Services - - - - - - Cnnslmclion 85000 - 85,0110 77,869 EQUIPmect - - - - Innirect Pnminir tbooa - 7,131 V,131 - - - - Prose Cornett, Talal, 1 t3 5 77,889 $ 77,169 Se Cost Be VOnn 5V,a,Pmgra an None So a rte of ru n do, g'. Gene,al F,,a Oren U n¢ bad 111 E of, 11 None r 225 This page intentionally left blank 226 Enterprise Funds 227 Expenses ENTERPRISE FUNDS waste Disposal Included in the Enterprise funds of the Kodiak Island Borough are sol id waste management, the hospital, Personnel Cosa the Kodiak Fisheries Research Center and 911 services 320,866 2,500 323,366 Contracted Services Enterprise Funds Recap - 47,500 47,500 Dorm Facility - - 40,080 Hospital _ M Solid Waste Enterprise Kodiak Fisheries 911 867,980 744,420 - 1,612,400 Enterprise Fund Fund Research Center 5e rvi ce Total - 368,900 Crier - 118,000 253,300 Begin ning rvet ASS ets $ 4,487,620 $ 15,508,012 $ 9,988,078 $ - $ 29,983,710 y Revenues Total USe of Funds 2,526,473 1,032,355 2,181,191 50,000 5,790,019 Disposal Fees 2,346,48 — — — 2,346,473 29,233,604 Rentsand Royalties 60,000 720,000 1,616,940 - 2,396,940 r Customer Charges - - 50,000 50,000 Interest Earnings 120,000 10,000 50,000 - 180,000 Tra ns hers In - 66,500 - 66,500 Total Revenues and Transfers In 2,526,48 796,500 1,666,940 50,000 5,D39,913 Total Available Funds 7,014,093 16,304,512 11,655,018 50,000 35,023,623 227 Expenses waste Disposal 2,526,48 - - 2,526,473 Personnel Cosa - - 320,866 2,500 323,366 Contracted Services - - 47,500 47,500 Dorm Facility - - 40,080 40,080 _ De precise on - 867,980 744,420 - 1,612,400 Debt service interest - 46,375 322,525 - 368,900 Crier - 118,000 253,300 871,300 Total USe of Funds 2,526,473 1,032,355 2,181,191 50,000 5,790,019 Est Net Assets 6 /30/2011 $ 4,482,620 $15,28,152 $ 9,473,822 $ - 29,233,604 227 PROGRAM BUDGET SUMMARY MUNICIPAL SOLID WASTE IMSW I COLLECTION AND DISPOSAL Program Description The Kodiak Island Borough manages the solid waste collection services with a private contractor and provides waste disposal and limited recycling services for the residents and commercial generators located on the Kodiak road system. Residents and commercial waste generators may also deliver solid waste such as garbage, household hazardous waste, construction debris, scrap metal, asbestos, used oil and medical wastes to the baler facility. The Engineering /facilities Department is responsible for the administration, operation, and maintenance of the baler facility and landfill area. The landfill is operated in compliance with federal, state, and local regulations and guidelines Goal • To provide cost effective, environmentally safe waste collection, disposal, and recycling services for the _ generators located on the Kodiak road system. To strengthen the Integrated Solid Waste Management Policy, required by the State, by following the hierarchy of: (1) Waste Source Reduction (2) Recycling (3) Treatment: and (4) Disposal wherever economically feasible. • Achieve solid waste diversion goals of 25% by 2012 and 50% by 2020 in accordance with the Borough's Strategic Plan. • Establish Improvements to solid waste collection system In accordance with the Borough's Solid Waste Management Plan. Objectives for 2010 -2011 • Implement and manage the long -term contract for collection. • Establish a plan for next steps in progression toward Solid Waste Management Plan goals. • Guide design of lateral expansion. • Search for funding sources to augment local funds needed for closure /post closure and expansion expenses. Significant Budget Changes Starting July 1, 2010 the Borough will no longer bill or receive collection fees for the collection of solid waste. We will no longer pay an independent contractor to collect solid waste. Alaska Waste will now be responsible for all solid waste collection on the road system. There is an increase in the budget to keep pace with landfill operating costs. 228 r 229 MUNI CI PAL SOLID WASTE REVENUES AND EXPENDITURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Revenues Collection Fees $ 2,770,505 $2,477,134 $ 2,742,000 $ 3,143,638 $ - Pena lty /I nterest on Collection fees 10,210 14,458 10,000 13,279 - Miscellaneous 964 593 200 163 Administration fees 58,151 78,206 80,000 82,805 Operating transfers 6,450 6,450 13,500 13,500 - PERSOnBehalfPayment - - - 25,095 - Disposal Fees 893,896 894,694 1,026,680 1,010,389 2,346,473 xx Penalty /Interest on Disposal fees 1,921 383 348 Interest Earnings 24],]89 164,193 60,000 111,199 120,000 Metals Recycling 178,045 149,015 12,000 87,931 60,000 Useof Fund Balance - 69,272 - TOTAL REVENUES $4,167,931 $3,785,126 $4,013,652 $4,488,347 $2,526,473 xx Expenditures Waste Collection: Contracted Services $1,239,463 $ 1,515,039 $1,585,000 $1,621,116 $ - SupportGOOds &Services 18,268 19,634 20,000 19,064 - Waste Disposal: Persornel Services 445,750 451,311 476,050 493,813 497,960 'xx Employee Benefits 493,165 263,083 290,126 301,237 380,306 Contracted Services 446,764 187,969 252,000 275,876 188,000 Contributions 13,315 10,876 13,500 13,207 13,500 xx Support Goods & Services 1,706,215 1,193,678 1,012,650 1,287,911 1,219,707 Depreciation 265,885 265,431 364,326 270,488 227,000 TOTAL EXPENDITURES $4,628,825 $3,907,021 $4,013,652 $4,282,712 $2,526,473 r PERSONNEL FY 2008 FY 2009 FY 2010 FY 2011 Position: Environmental Specialist 1 1 1 1 Baler /Landfill Specialist 1 1 1 1 Baler Operator ll 2 2 2 2 Baler Operator 3 3 3 3 TOTAL 7 7 7 7 PERFORMANCE INDICATORS FY 2008 FY 2009 FY 2010 FY 2011 Actual Estimated Estimated Estimated Total So[ c! Waste Disposal, Tons xx (MSW, SI urge, AS bestos, C &D) 14,730 14,429 14,580 14,896 Baled Waste, tons(MSW) 10,843 10,212 10,527 10,843 Scrap Meta l s, received, tons" 360 205 282 260 xxx As destos, Lodi c ya rds 112 324 218 230 "does not i oc l ode white goods (appliances) 229 PROGRAM BUDGET SUMMARY Program Description On April 22, 1997, the Kodiak Island Borough leased the Kodiak Island Hospital to Providence Health System in Alaska. The hospital is now known as the Providence Kodiak Island Medical Center to reflect the partnership. The lease payment made to the Kodiak Island Borough is $60,000 per month. This money will be used to pay the debt on the Kodiak Island Hospital. The main source of revenue for this fund is from the lease payments made by Providence, which totals $720,000 per year. Another source of revenue is provided by the Fern Fuller Trust For FY2011 we are budgeting $66,500 from this source. Goal • This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees related to serial bond debt incurred by the Borough to construct the Providence Kodiak Island Medical Center. Objectives for 2010 -2011 • To meet all debt service requirements when due, thus avoiding any charges for penalties or interest. • To purchase replacement equipment. Significant Budget Changes There are no significant budget changes for 2011. 230 r r r r HOSPITAL ENTERPRISE FUND REVENUES AND EXPENDITURES 231 FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget Revenues Interest Earnings $ 9,964 $ 9,639 $ 2,500 $ 16,398 $ 10,000 Providence Lease 720,000 720,000 720,000 720,000 720,000 Use of Fund Balance - - 669,180 - 235,855 Operating Transfers In 66,500 66,500 66,500 66,500 66,500 TOTAL REVENUES $ 796,464 $ 796,139 $ 1,458,180 $ 802,898 $ 1,032,355 Expenditures Employee Salaries $ 5,576 $ 5,220 $ 5,000 $ 5,000 $ Employee Benefits 296 166 - - - Support Goods &Services 18,774 842 19,500 44 10,000 Depreciation 988,579 929,555 1,276,560 872,858 867,980 Faciiiies loan 54,285 51,752 49,120 49,117 46,375 Operating Transfers 590,000 - - - - Contribution 108,000 108,000 108,000 108,000 108,000 TOTAL EXPENDITURES $ 1,765,510 $ 1,095,535 $ 1,458,180 $1,035,019 $ 1,032,355 231 PROGRAM BUDGET SUMMARY KODIAK FISHERIES RESEARCH CENTER Program Description The Kodiak Island Borough is the owner /landlord of this state of the art fisheries research center. This facility is managed, operated and maintained by the Engineering and Facilities department of the Borough. The Kodiak Fisheries Research Center (KFRC) houses a multi- agency research team committed to the preservation, ' enhancement and management of the North Pacific and Arctic marine ecosystems. In addition, the KFRC contains a public interpretive center that provides an educational and interactive overview of Kodiak Island wildlife, marine life and through graphic display panels, interactive computer programs and videos, a topographic map of Kodiak Island, a touch tank with live tide pool creatures and a 10 foot diameter aquarium featuring local marine finfish, shellfish and other marine organisms. The main source of revenue from this facility is in the form of lease payments. The major tenant of the ' facility is the National Oceanic and Atmospheric Administration (NOAA) and its subsidiary, National Marine Fisheries Service (NM FS). Other important tenants are the State of Alaska's Department of Fish and Game, and the University of Alaska School of Fisheries and Marine Sciences. Goal • To provide a world class research center for use by the National Marine Fisheries Service (a division of NOAA), the Alaska Department of Fish and Game, and the University of Alaska School of Fisheries and Marine Science. Provide an interpretive center to enhance the public's knowledge, understanding and appreciation of the rich diverse ecosystem surrounding the Kodiak Archipelago. Objectives for 2030 -2011 • To minimize the vacancy rate of leasable space in the facility. • Work with tenants to create flexible space for future research grants. • Clean (pig) the intake lines on a 6 -month basis. • Administer the federally funded seawater chiller and heat recovery project • Acquire a redundant saltwater vertical turbine room. Significant Budget Changes There are no significant budget changes for 2011. 232 233 KODIAK FISHERIES RESEARCH FACILITY REVENUES AND EXPENDITURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 - Actual Actual Budget Actual Budget Revenues - Federal Grant $ 26,763 $ - $ - PERSonBehalfPayment $ - $ - $ - $ 8,090 $ Interest Earnings 161,933 84,871 10,000 56,887 50,000 - Rents and Royalties 1,590,230 1,598,310 1,597,030 1,602,685 1,616,940 Use of Fund Balance - 575,542 - 514,251 TOTAL REVENUES $1,778,926 $1,683,181 $2,182,572 $1,667,662 $2,181,191 Expenditures RESEARCH FACILITY Personnel $ 188,192 $ 201,827 $ 216,350 $ 225,460 $ 212,320 Employee Benefits 146,250 92,214 112,815 112,901 108,546 Support Goods & Services 6,216 7,197 15,000 6,198 10,000 _ Depreciation 726,746 711,612 744,420 631,123 744,420 Debt Service- Interest 402,063 377,300 350,787 350,788 322,525 Janitorial 49,016 50,131 50,300 50,573 49,000 - Heating 202,022 179,380 185,000 165,494 160,000 Electrical 178,828 167,133 200,000 151,801 160,000 - Plumbing 30,118 115,622 119,000 101,523 140,000 Air Conditioning 6,028 1,267 10,500 36 8,500 Elevators 2,337 2,797 2,500 1,222 - - Miscellaneous 61,566 75,704 84,000 82,880 177,100 Building Repair and Malnt 2,752 48,700 21,902 48,700 Subtotal $1,999,382 $1,984,936 $2,139,372 $1,901,901 $2,141,111 - DORM FACILITY Heating $ 14,263 5 10,263 $ 20,000 $ 9,161 $ 10,080 - Electrical 4,021 4,133 9,000 4,908 5,000 Plumbing 3,753 4,131 5,500 5,212 5,500 Miscellaneous 6,014 5,989 6,500 6,398 10,000 Bldg Race i r /Mai nt - - 2,200 9,500 TOTAL $ 28,051 $ 24,516 $ 43,200 $ 25,679 $ 40,080 TOTAL EXPENDITURES $2,027,433 $2,009,452 $2,182,572 $1,927,580 $2,181,191 - PERSONNEL Position: FY2008 FY 2009 FY 2010 FY2011 - Maintenance Engineer 1 1 1 1 Receptionist /Interpretive Special ist 1 1 1 1 Maintenance Coordinator 0 0.2 0.2 0.2 - Receptionist 0 0.5 0.5 0.5 TOTAL 2 2.7 2,7 23 233 PROGRAM BUDGET SUMMARY 911 SERVICE Program Description This program is funded solely by a levy on individual phone lines in the area served. This levy generates approximately $5,750 in revenue each month. The program provides for maintenance of an enhanced emergency response call -in system. The system hardware (located in the City of Kodiak dispatch center) instantly displays owner and address information from the phone number calling 911. This system ensures appropriate and timely response to anyone calling, even when they are incapable of conversing with the dispatcher. The Community Development department is responsible for maintenance of the mapping that supports the E911 system. Goal • Provide quick and efficient emergency service to all service subscribers. Objectives for 2010 -2011 • To maintain an enhanced 911 telephone system that provides emergency response to callers. • To ensure that local street addressing supports enhanced 911 system operations. • To explore expansion of the system to additional geographic areas in the region; and additional emergency notification options. Significant Budget Changes There are no significant budget changes in FY2011. 234 r r 911 SERVICE r REVENUES AND EXPENDNURES FY 2008 FY 2009 FY 2010 FY 2010 FY 2011 Actual Actual Budget Actual Budget r Revenues Interest Earnings $ 2,443 $ 38 $ 1,320 $ - $ Customer Charges 54,925 52,654 69,000 42,474 50,000 r TOTAL REVENUES $ 57,368 $ 52,692 $ 70,320 $ 42,474 $ 50,000 Expenditures Allocated Salaries $ 3,000 $ 3,000 $ 28,800 $ 3,000 $ 2,500 Contracted Services 104,790 39,621 41,320 39,079 47,500 Support Goods & Services 190 422 200 395 - r TOTAL EXPENDITURES $107,980 $ 43,043 $ 70,320 $ 42,474 $ 50,000 r a a a PAR This page intentionally left blank 236 Appendix APPENDIX STATISTICAL INFORMATION GENERAL INFORMATION The Kodiak Island Borough lies at the western border of the Gulf of Alaska, about 40 miles south of the Kenai �. Peninsula and approximately 200 miles south of Anchorage. Nearly two- thirds of the Borough lies in the Kodiak Archipelago. One -third of the Borough is on the Alaska Peninsula across the Shelikof Strait from Kodiak Island. The Borough encompasses 7,130 square miles, making it slightly smaller than the State of Massachusetts. The Borough was incorporated September 30, 1963 as a Second Class Borough by Chapter 146 Sessions, Laws of Alaska 1961, as amended. ECONOMIC CONDITION AND OUTLOOK The economic condition of the Kodiak Island Borough remains healthy. The main industries of the Borough are commercial fishing, tourism, government, and community support services. While some segments of the commercial fishing industry have declined, others have grown. Tourism continues to grow in Kodiak with an increased number of visitors each year. To accommodate this demand, construction of fishing lodges, bed and breakfast accommodations and recreational facilities have increased along with an increase in charter boat and guide operations. There have also been a number of cruise ships visiting Kodiak in recent years as the cruise ship companies have expanded their tours of Alaska's coastal communities. Relatively new to the Kodiak Island Borough is the aerospace industry, which began with construction of the Kodiak Launch Complex in 1998. Owned by the Alaska Aerospace Development Corporation (AADCL a public �. corporation of the State of Alaska, the Kodiak Launch complex is the first complete launch facility built in the United States since the 1960's and the first not owned by the Federal Government. The state -of- the -art facility includes a launch control center, payload processing facility, spacecraft assembly building and launch pad. It is designed to handle small to medium sized rockets used to launch low earth satellites, as well as military, scientific and research missions. Kodiak is home to the largest U.S. Coast Guard base in the country, employing nearly 1,400 people and providing vital services to the marine industries that are an integral part of Kodiak's make -up as well as making a significant contribution to the Kodiak community The Seafood industry is by far the largest industry in the Kodiak Island Borough. This industry includes commercial fishing, fisheries research, management and enforcement, seafood processing, and maintenance and support services. Kodiak is home to the largest port in the State, housing over 700 commercial vessels and consistently ranks among the top ten ports in the United States in terms of amount and value of product delivered. The preliminary unemployment rate at June 30, 2009 is 8,2%, compared to 9.3 %at June 30, 2008. Hiring of seasonal cannery workers traditionally peaks around July and is virtually nil in December, which generally accounts for seasonal lows and highs in unemployment. The local unemployment rate has fluctuated from 5.3 %to 14.8% over the last five years, but the overall average has remained around 8.0 %. The assessed value of real and personal property in the Kodiak Island Borough rose from $748,755,543 in fiscal year 2001 to $896,893,679 in fiscal year 2010, an increase of approximately 20% over ten years. We believe the Kodiak Island Borough will continue to grow economically through the end of the century. Our deposits in local banks (up 57 %in last ten years) point in this direction. At the same time there is areal possibility that our population will decrease. 237 KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY MAYOR Jcromc Sclbv PO Box 1961 Kodiak. AK 99615 ASSEMBLY MEMBERS Judy ILIA RO. Box 2306 Kodiak. AK 99615 Pot Branson KO. Bnx 240 Kodiak,AK 99615 JnTOI Friend P.O Box 175 Kodiak. AK 99615 Sue Jeffrey PO Box 3363 Kodiak. AK 99615 ('fins Lynch 111751akc Orb,,, Lima Kodiak. AK 99615 Dace Kaplan 41 %A L, IN D, . Kodiak. AK 99615 Loaisc Stores PO Box 170 Kodiak. AK 99615 BOROUGH MANAGER 12ick Gifford 710 Md1 Bay Road Kodiak, AK 99615 Phone (907) 496 -9300 1'a, (907) 486 -9374 BOROUGH ('I.ERK Nova lovicr, CM(' 710 Mi11 Bav Road Kodiak, AK 9961 s Phone (907) 486 -9311) I'ax. (907) 486 -9374 BOROUGH AI TORMY Wohlforth. Johnson, Brecht. C artledge & Brooking 900 W. 5i' Ave Sulk 600 Anchorage. AK 99501 -6401 Phonc. (907) 276 -6401 238 Term Ex ins 2010 2011 2010 2012 '_011 2012 2011 2010 r Contact Information Borough Offices r Mailing Address Kodiak Island Borough 710 Mill Bay Road Kodiak. AK 99619 r Web Address www.kodiakakus - A,messiag Departmc a 907 486 -9353 r C lcrk's Office 907 486-93 10 r Fnginccnng'Facilitics Departmrnt 907486 -9343 Baler Facility 907 486 -9345 r Kodiak Fishcrics Rcecarch Ccmcr 907481 -1800 Finance Deparmcnt 907 496-93 23 r Gtshicr 907 486 -9324 Solid W asm Billing 907 486 -9326 r Childcare Assistance Program 907486 -9375 Management Information Services 907486 -9333 M Manager's office 907 486 -9300 r r Other Borough Contacts Bayside Fire Smtion 907 486-4536 r W omens Bay Volunteer Fire Department 907 487-43 12 239 2010 -2011 Personnel Summary Department 2007 2008 2009 2010 2011 Borough Clerk 3.00 3.00 3.00 3.00 3.00 Manager 2.00 3.00 3.00 100 4.00 Assessor 4.00 4.00 4.00 4.00 5.00 Engineering /Facilities 5.00 5.00 5.00 4.25 4.20 Community Development 5.00 5.00 5.00 5.00 4.20 Finance 7.00 7.00 7.00 7.00 6.75 Mgmt Information Services 3.00 3.00 4.00 3.00 4.00 Subtotal General Fund 29.00 30.00 31.00 29.25 31.15 Child Care Program 1.00 1.00 1.00 1.00 1.00 Land Sales 00.0 00.0 1.00 1.00 2.00 Buildings and Grounds 1.00 2.00 100 2.00 1.20 Bayside Fire Department 1.00 1.00 1.00 1.00 1.00 Municipal Solid Waste 7.00 7.00 7.00 7.00 7.80 Kodiak Fisheries Research 2.00 2.00 2.00 2.00 2.60 Total 41.00 43.00 45.00 43.25 46.75 240 r r r r r r r r KODIAK ISLAND BOROUGH CLASS TITLES AND PAY RANGES ASSESSING Assessor Property Appraiser Appraiser Technician Assessment Clerk II CLERK'S OFFICE Borough Clerk Deputy Clerk Assistant Clerk COMMUNITY DEVELOPMENT Community Development Director Associate Planner /LRP Associate Planner /ENF Code Enforcement Officer Secretary III ENGINEERING & FACILITIES Engineering & Facilities Director Environmental Specialist Project Manager /Inspector Solid Waste Baler /Landfill Supervisor Maintenance Engineer -KFRC Baler Operator II Baler Operator Maintenance Coordinator Maintenance Mechanic Projects Assistant Secretary III Interpretive Special ist/Receptionist-K F RC FINANCE DEPARTMENT Finance Director General Accountant Revenue Accountant Accounting Technician /Accounts Payable Accounting Technician /Payroll Cashier Secretary III Local Administrator - Child Care Assistance Program MANAGEMENT INFORMATION SYSTEMS IT Supervisor Programmer /Analyst PC Tech I MANAGER'S OFFICE Borough Manager HR Officer /Executive Assistant Grant Writer /Special Projects Support Resource Management Officer Admin Assistant Fire Chief 241 PAY RANGE ANNUAL SALARY 24.0 $69,199 - $93,065 19.0 $53,550- $72,018 14.0 $42,230 - $56,795 12.0 $38,258 - $51,454 23.5 $67,511 - $90,796 17.5 $50,199- $67,511 11.0 $36,415 - $48,974 24.0 $69,199 - $93,065 20.5 $58,215 - $78,292 20.5 $58,215 - $78,292 20.0 $56,795 - $76,383 11.0 $36,415 - $48,974 25.0 $72,702 - $97,777 210 $65,865- $88,581 21.5 $61,162 - $82,256 19.5 $55,410 - $74,520 19.0 $54,059 - $72,702 17.5 $50,199- $67,511 16.0 $46,614- $62,691 20.5 $58,215- $78,292 17.0 $48,974 - $65,865 17.5 $50,199- $67,511 11.0 $36,415 - $48,974 10.5 $35,527 - $47,780 24.5 $70,929 - $95,392 20.5 $58,215- $78,292 20.5 $58,215- $78,292 15.0 $44,368 - $59,670 15.0 $44,368 - $59,670 11.0 $36,415 - $48,974 11.0 $36,415- $48,974 12.0 $38,258 - $51,454 20.5 $58,215- $78,292 19.0 $54,059 - $72.702 14.5 $43,286 - $58,215 Contract 18.5 $52,740 - $70,929 17.0 $48,974 - $65,865 21.5 $61,162 - $82,256 15.0 $44,368- $59,670 22.5 $64,258 - $86,420 KODIAK ISLAND BOROUGH MISCELLANEOUS STATISTICAL DATA Last Ten Fiscal Years 2000 -2001 2001 -2002 2002 -2003 2003 -2004 Landarea - square miles 7,130 7,130 7,130 7,130 Miles of imoneyed street 25.4 25.6 25.6 25.6 Building permits: Permits issued 231 220 213 223 Value of buildings (thousands) 12,882 11,934 14,623 17,658 Fire Protection: Number of fire stations 2 2 2 2 Number of employees 1 1 1 1 Police Protection: none (provided by the Qty of Kodiak w thin the city Ames and by the Slate of Alaska outside the city boundaries.) Recreation Parks (number of acres) 224 223 223 223 Facilities: Number of playgrounds 16 15 15 15 Number of swimming pools 1 1 1 1 Public Education: Number of schools Kodiak Area Elementary 4 4 4 4 Kodiak Area Middle School 1 1 1 1 Kodiak Area High School 1 1 1 1 Village Schools (a) 8 7 7 7 Number of support personnel (b) 143.27 136,76 136.76 200.99 Number of teachers (c) 178.6 184.3 172.5 227.14 Number of students 2,774 2,821 2,750 2,677 Number of Municipal Employees 37 39 39 41 Elections. Numberof registered voters 10,421 10,085 10,101 9,671 Num bar yet i ng in last election 2,521 2,914 2,181 2,599 Percent of registered voters 24% 29% 22% 27 red The natorAy of V,lh,e Schools are grades K -12 (r) School dietr (b) All non - teaching eupbyeee vanes from ye: 242 r r r r r r r 2004 -2005 2005 -2006 2006 -2007 2007 -2008 2008 -2009 2009 -2010 15 15 7.130 7,130 7.130 7,130 7,130 7,130 256 25.6 25.6 25.6 25.6 25.6 205 222 190 182 197 1 12,689 11.928 12,058 7,874 41,930 1 2 2 2 2 2 2 1 1 1 1 1 1 223 223 223 223 223 223 15 15 15 15 15 15 1 1 1 1 1 1 4 4 4 4 4 4 1 1 1 1 1 1 1 1 1 1 1 1 7 8 7 6 7 7 146.25 150.62 202.4 204.8 217.3 WA 216.89 205.63 208.52 217,78 202.62 NIA 2,678 2,718 2,636 2,671 2,598 2.567 41 41 43 43 43 4675 9.282 9,300 9,417 9,587 9,599 9.649 2.181 2,200 2,407 2.105 2,477 2,480 23% 24% 26% 22% 26% 26% personnel figures Include staffing from the General Fund and Grants. Grametaffing a year depending on the number of grants received. 243 School District Enrollment 2,850 2,800 2,750 - - - -- 2,700 2,650 2.600 2,550 1 2,500 2,450 2,400 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 244 DEMOGRAPHIC STATISTICS KODIAK, ALASKA Last Ten Fiscal Years Fiscal School Unemployment Year Population (a) Enrollment (b) Rate (c) 2000 13,913 2,810 9.5% 2001 13,565 2,774 9.5% 2002 13,643 2,821 13.8% 2003 13,817 2,750 10.4% 2004 13,573 2,677 _ 9.2% 2005 13,693 2,678 8.6% 2006 13,457 2,718 10.4 2007 13,664 2,636 6.0% 2008 13,954 2,671 8.7% 2009 13,860 2,598 7.5% 2010 Not Available 2,567 6.7% mO, Im om sOiOD�fmamO, �' im SZ,eOf Aiazkl DO,, Of 1 -m�: 0) DO, Off lOf labor School District Enrollment 2,850 2,800 2,750 - - - -- 2,700 2,650 2.600 2,550 1 2,500 2,450 2,400 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 244 • • Estimated actual value of real property "Nontaxable real property values based on Borough Assessing records from Kb Systems. r a • Source. Borough Assessing records and Cityof Kodiak building department . 245 PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS • KODIAK, ALASKA Last Ten Fiscal Years Deposits in • CONSTRUCTION Local Banks PROPERTYVALUE' Commercial Residential Fiscal No of No of Year Permits Value Permits Value Commercial Residential Nontaxable • 2001 33 1,379673 198 11,501,804 117,503,000 194403496 441,527,962 1,986,318,619 2002 30 1494,337 190 10439,985 123,221,000 199,689,615 443,305,997 1,994 297,545 • 2003 47 2.915,740 166 11107,269 120,352,000 205,053,253 454,987,608 1,994303.245 2004 44 2,859,775 179 14,798,679 130,325,000 198268,272 486,159441 1,668216446 • 2005 47 2,097,983 158 10,590,784 133,370,000 210328,700 482,244,145 1,666526,546 2006 30 1,555,718 192 10,372,416 141,434000 213258,488 497,589,811 1,663,156,146 2007 42 3,277292 148 8.780900 140,915,000 227,514,405 507,013,524 1,664,332,146 • 2008 53 25.269,361 129 7,875,188 139416,000 275,369,008 542,272,300 1,667,147,195 2009 50 34,081,887 147 7.848,428 175000,000 215,695,225 589494,919 1,667,462,695 • 2010 52 4156,120 156 11687,178 175,000,000 195,890,603 679,697,704 NIA • Estimated actual value of real property "Nontaxable real property values based on Borough Assessing records from Kb Systems. r a • Source. Borough Assessing records and Cityof Kodiak building department . 245 amo ancr 5mo zmo 3N0 1500 1000 sm State Per Capita Tax Comparison 3000 BIIIIIBrvy Nelni seailanc Kenai Kanel,ken Kal —,Aa Dena¢ Fa nka Konakslend Lai Bo m uy� Bomugh CeaBomogn Penimaia Gateway Saeina 8e."" We�Sa, Bomugh Penis - B.n.", eemugh Be." Bomag� Bo,n Severance Taxes last ten years with 5 years projected ea rti,a, 246 2218 1 &5141 475 sK 110 1 143 BIIIIIBrvy Nelni seailanc Kenai Kanel,ken Kal —,Aa Dena¢ Fa nka Konakslend Lai Bo m uy� Bomugh CeaBomogn Penimaia Gateway Saeina 8e."" We�Sa, Bomugh Penis - B.n.", eemugh Be." Bomag� Bo,n Severance Taxes last ten years with 5 years projected ea rti,a, 246 r i r i r r $12W, 000 PPP s1 aao.WO.000 saoo,0ao.aW $f-0a,CIp,OW sacra OOO, W0 $zao.0o0.W0 Sc 14 509 14000 13.500 13,000 12,509 12 000 PROJECTED ASSESSED VALUES F¢cal Ymmm 1 WP - 2010 are actual, with pro,110a1hroW h 2015 l9 2000 2W1 2002 23 2000 2aos 2005 2001 2W8 20O 2010 2011 2012 2013 2u14 e PROJECTED POPULATION 98 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 A 247 I ni ii, iii'.._ 98 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 A 247 Student population 2000 m 20M a[(u a I. lulu ro lu is Woleaed �.o roe i z goo. PROJECTED RAW FISH TA% ream 20W4M a.a actual, with p.olection m.ouen 2014 $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 n 2UU1 20U2 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 248 Me r r r r r M r r r F' r r r r r 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 Introduced by: Borough Manager Drafted by: Finance Director Introduced: 052012010 Public Hearing: 06/0312010 Amended: 06/032010 Adopted: 06 /032010 KODIAK ISLAND BOROUGH ORDINANCE NO. FY2011 -01 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 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 2010 AND ENDING ON THE THIRTIETH DAY OF JUNE 2011 (FISCAL YEAR 2011 BUDGET) NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THAT: Section 1: This ordinance is not of general application and shall not be codified: Section 2: The following sums of money, or as much thereof as may be authorized by law, as may be needed or deemed necessary to defray all expenses and liabilities of the Kodiak Island Borough, be and the same, is hereby appropriated for municipal purposes and objects of the Kodiak Island Borough and other taxing entities hereinafter specified for the fiscal year commencing on the first day of July 2010 and ending on the thirtieth day of June 2011: Section 3: Adoption of this ordinance recognizes that funds are appropriated at department and /or project level. Compositions of these figures are as delineated in the full detail budget document. The full document is available to all elected and appointed officials for their use. Copies may be reviewed by interested citizens at the Borough Building during normal working hours and also at the A. Holmes Johnson, Chiniak, and village public libraries during their normal operating hours Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby levied for the value as of January 1, 2010, to be used for the purposes as specified in the Budget for the Fiscal Year 2011 of the Kodiak Island Borough commencing on the first day of July 2010 and ending on the thirtieth day of June 2011 to defray expenses and liabilities of said entity as enumerated in the applicable budgets. The millage rates by taxing entity are as follows: A. City of Kodiak 2.00 mills' B. Kodiak Island Borough 10.50 mills C. Womens Bay Road Service Area 2.50 mills D. Womens Bay Fire Dept. 1.25 mills E. Bay View Road Service Area 1.00 mills F. Fire Protection Area No. 1 1.50 mills G. Monashka Bay Road Service Area 2.50 mills Kodiak Island Borough 249 Ordinance No. FY2011 -01 Page 1 of 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 H. Service Area No. 1 Roads 1.50 mills 1. Woodland Acres Street Light Area 0.25 mills J. Service Area No. 2 0.00 mills K. KIB Airport Fire Area 1.25 mills L. Trinity Islands Street Light Service Area .50 mills M. Mission Lake Tide Gate Service Area 1.00 mills 'Kodiak City Ordinance Numbers 906 and 908 exempt all personal property from City of Kodiak taxation. Section 5: The tax rate on boats is set at $1 per foot with a minimum of $30. Boats that weigh less than 5 tons are exempt. Section 6: Kodiak Island Borough Staff is hereby authorized and directed to effect the necessary line item changes within the limits established above by fund, project, and department to property monitor, account, and report on the expenditure of these funds. Section 7: Attached to this ordinance are 5 pages of back -up information. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS THIRD DAY OF JUNE, 2010 ATTEST: � r Nova M. Javier, MM , Borough Clerk Kodiak Island Borough 250 KODIAK ISLAND BOROUGH Jerome M. Selby, Borough Mayor, Ordinance No. FY2011 -01 Page 2 of 2 r to r r r r r n Six A. General Fund (100) Revenues Percentage Taxes Real Property 53.55% 52.80 %9.292,600 9,195,000 Personal Property 6.05% 6.82% 1,060.090 1,187.000 Non ad valorem taxes 1.58% 1.57% 274,000 Payment in lieu of taxes 7.61% 7.58% 1,320,000 Severance Taxes 7.72% 7.69% 1,340,000 Penalties & Interest on Tax 0.86% 0.86% 150,000 Licenses & Permits 0.52% 0.52% 90,250 Federal Shared Revenue 1.45% 1.45% 252,000 Stale Shared Revenue 12.44% 12.39% 2,158,320 Investments Earnings 1.15% 1.15% 200,000 Other 0.12% 0.12% 20.209 20.500 Use of Fund Balance 6.95% 7.06% 1,206,990 1,228,872 Total General Fund Revenues 100.00% 17,415,942 Expenditures FTE Legislative 0 1.08% 182:220 188,220 Personnel Services 31,200 Fringe Benefits 6,820 Lobbyist 71,500 Support Services --.=.w 78,700 Borough Management 4 2.83% 492,103 Personnel Services 285500 Fringe Benefits 197810 Support Services 48793 Allocated -40000 Borough Clerk 3 2.88% 501,534 Personnel Services 192,760 Fringe Benefits 144,410 Support Services 164,364 Legal Services 0 0,62% 108.000 Cost of Litigation 100,000 Support Services 8,000 Finance/Accounting 7 4,61% 803,340 Personnel Services 412,340 Fringe Benefits 306,260 Support Services 119,550 Allocated to Projects (34,810) Finance /MIS 4 4.74% 825,680 Personnel Services 276,710 Ordinance No. FY2011 -01 Kodiak Island Borough Backup Page 1 251 Fnnge Benefits 201,820 Contracted Services 13,000 Support Services 295,150 Capital Outlay 51,000 Allocated (12,000) Assessing 5 3.30% 574,858 Personnel Services 290,820 Fringe Benefits 212,500 Support Services 83,288 Allocated to other funds (11,750) Engineering/Facilides 2 1.50% 256647 260,939 Personnel Services 457,960 161,840 Fringe Benefits ;04397 100,799 Professional Services _ Support Services 62,300 Allocated to Projects (64,000) Community Development 5 4.26% 741,740 Personnel Services 343,940 Fringe Benefits 200,300 Professional Services 100,000 Support Services 98,000 Allocated to Projects (500) Building Inspectors 0 0.88% 153,778 Contracted Services 140,000 Support Goods and Services 13,778 Economic Development 0 0.38% 65,099 67,000 Professional Services 22,000 Contributions 43000 45 000 Support Goods 8 Services _ General Administration 0 2.15% 384,300 375,300 Personnel Services Audit Expense 110,000 Contracted Services 30,000 Support Services 245,300 185,300 Capital Outlay 64000 50,000 Parks and Recreation 0 0.21% 36,000 Personnel Services Contracted Services 5,000 Support Services 31,000 Capital Outlay Emergency Preparedness 0 0.39% 68,600 Personnel Services 51000 Support Services 13,800 Capital Outlay 50,000 Ordinance No. FY2011 -01 Kodiak Island Borough 252 Backup Page 2 1 1 1 1 1 1 1 r r r Education Support 0 57.65 %9;980,369 10,040,350 Professional Services 381,350 Audit Expense 37,000 Support Goods and Services 262,000 150,000 Operating Transfers 9;290;999 9,472,000 Health & Social Services 0 1.54% 268,000 Contributions 268,000 Animal Control 0 0.49% 85,000 Contracted Services 85,000 Education, Culture & Recreation 0 0.66% 115,000 Contributions 115,000 College and Libraries 0 0.53% 93,000 Contributions 93,000 Transfers Out 0 9.29% 1,617,500 Transfers 1,617,500 Total General Fund Expenditures 17,415,942 Ordinance No. FY2011 -01 Kodiak Island Borough 253 Backup Page 3 B. Special Revenue Funds (Revenues and Expenditures) 1 Child Care Assistance (205) 105,696 3 Land Sales (210) 175,320 4 Buildings & Grounds Fund (220) 893.268 743.258 5 Coastal Management (230) 36,000 6 Local Emergency Planning Committee (234) 24,979 7 Women's Bay Road Service Area (240) 147,700 8 Service Area No. 1 (242) 457,500 9 Service Area No. 2 (243) 100 10 Monashka Bay Road Services Area (244) 52,500 11 Bay View Road Service Area (246) 11,265 12 Fire Protection Area No. 1 (254) 504,400 13 Women's Bay Fire Department (252) 96,700 14 KIB Airport Fire Area (254) 14,000 15 Woodland Acres Street Light Area (260) 10,350 16 Trinity Acres Lighting Dist. (261) 4,400 17 Mission Lake Tide Gate (262) 3,700 18 Trinity Acres Paving Dist. 263) 15,600 19 Facilities Fund (276) 1,046,577 20 Tourism Development (277) 90,250 21 Fern Fuller Trust (290) 75,000 22 Special Projects (295) 429;000 80,000 Total Special Revenue Funds 3,695,295 Kodiak Island Borough Ordinance No. FY2011 -01 254 Backup Page C. Debt Service Funds (Revenues and Expenditures) 1 Debt Service (300) 4,059,615 Total Debt Service Funds 4,059,615 D. Capital Project Funds (Revenues and Expenditures) 1 Capital Project- Borough, Various (410) 0 2 Capital Project - School Bonds (420) 0 3 Capital Projects - Stale Grants (430) 0 4 Capital Project - from 2010 on (450) 0 243,933 5 Kodiak High School Renovation and Addition (460) 0 6 Renewal & Replacement projects 469 0 2,208,892 67 Capital Projects - Landfill (490) 0 78 Capital Projects - Hospital (495) 0 Total Capital Projects Funds 2,452,825 E. Enterprise Funds (Revenues and Expenditures) 1 Solid Waste Disposal Fund (530) 2,526,473 2 Hospital Enterprise Fund (540) 1,032,355 3 Kodiak Fisheries Research Center (555) 2,181,191 4 911 Service (560) 50,000 Total Enterprise Funds 5,790,019 Total all Funds $ 33,413,696 Ordinance No. FV2011 -01 Kodiak Island Borough Backup Page 5 255 Schedule of FBBB Page 1 of 10 KODIAK ISLAND BOROUGH FEE SCHEDULE Effective July 1, 2010 "I Effective July 1, 2010 III BOROUGH RECORDS Copies, per page, general public Copies, per page, government and non - profits Certified copies (does not include copy charges) Audio Recording CD r Audio Recording (sent by email) Operating & Capital Budget Annual Audit If Fir anclal Report Comprehensive plans, paper 2007 Comprehensive Plan (bound copy) Comprehensive plans. rd Research Service. exceeds recovery (1 by minimum) also we listed in Mapping antl Research Services Research Service, data analysis (1 hr minimum) also see listed in Mapping and Research Services Copy, scan file to CD or DVD, per disk ASSEMBLY AND COMMISSION AGENDAS, MINUTES & PACKETS (Annual Mailing Fees) Agenda & Minute Mailing, Assembly Agenda & Minute Mailing, P & Z Assembly Packet. Complete Mailing P & Z Packet, Complete Mailing _ Agenda & Minute Mailing, Assembly Agenda & Minute Mailing, P & Z BOROUGH CODE OF ORDINANCES Borough Code, Complete r Supplement Service (Annual Fee) Title 15, complete Title 16, complete Title 17 , complete Any of the above titles on CD SPECIAL ASSESSMENT AND PROPERTY TAX FEES Full reproduction of tax map Includes 3 x 5' base map and unbound (complete book by book copies) Individual page copies (iV x 1]') Foreclosure Fee Publication Fee (based on prior year publication) Interest Penalty First 20 pages free. 0.25 thereafter $0.05 $5,00 $500 no charge so 09 $000 $2500 $10000 $5 00 $40.00IHr S60 DO/Hr $5.00 $5000 $5000 $300,00 $200 00 $5000 $5000 $200.00 $7500 $750 First 20 pages free, 025 thereafter First 20 pages free. 0 25 thereafter S500 $400 00 $1.301 $40.00 actual coat 12% annually 10% charge GENERAL SERVICES $25.00 Wire Transfer Fee $25 00 NSF Check Fee First 20 pages free, 0,25 thereafter Electronically Reproduced! RacoMS 525.00 Monthly Fee for Online Computer Services $1 85 Borough Building Office Rent for 710 Mill Bay Rd (per square foot) Borough Building Annex Building for 610 Egan Way (per square foot) $1.10 New /Transfer Liquor License $1 00 per notice mailed Non -filing fee for special faxes (Severance and Bed) $50 per filing Interest on miscellaneous accounts 12% annually BAYSIDE FIRE STATION COMMUNITY TRAINING CENTER Refundable Cleaning Deposit $5000 One -half of Training Center, per half day (1 -6 hrs, max 49 people) $15.00 One -half of Training Center, par day (610 hrs, max 49 people) $2500 Full Training Center, per halt day (1 6 his, max 100 people) 530.00 Full Training Center, per day (6 -10 hrs, max 100 people) 55000 n pmll,ai zellons ena Wblie safety agm ies—M nol Meryc a No lone%a Wrvity haing wMU4ed may nnply loi a weimrol Trelnily Ganlc use leas Schedule of Fees Page 2 of 10 25' Effective July 1, 2010 KODIAK FISHERIES RESEARCH CENTER Main Lobby (upstairs /dawn - fee Includes large conference room) 5250.00 Refundable cleaning deposit, main lobby Large Conference Room $300.00 Refundable cleaning deposit, large conference room $50.00 Small Conference Room $50 00 Refundable cleaning deposit, small conference room $4000 _ ' Non park nryentreliona ann nu04caacty aganpea v adunotrl -yu o Inn for the act ivtl yOeing —d- to0 may aelaylor a ward KFRC sun $30.00 REPRODUCTION COSTS Large Scale Scanning and Copy Charges Scanning, per page $500 Copy scan file to CD/DVD, per disk 3500 Xerox Bond Small 18" x 24" $300 24" x 24" $4.00 Standard 24" x 36" $6.00 Medium 36 x 36" $900 36" x 48" Large 36" x 60' $12.00 36' x ]2" $15.00 36 "x84" $1800 521 00 Xerox Mvlar Small 18" x 24" $500 24" x 24" $6 00 24- x $8.00 Me Medium m 36 x 36 " " $10.00 36" x 48" $15.00 Large x 60" $20.00 36 x ]22 " $25.00 36" x 84" $30.00 MAPPING AND RESEARCH SERVICES Drafting and plofting services. (1 14 fir minimum) $40 01 Digitized Data of ArcG1S or AWOCad products (pct 1 megabyte + cost of disk) 5010 Research Service, records redays, (1 hr minimum) $40.OWHr Research Service. data analysis (1 hr minimum) $60.00/Hr PLOTTED MAPS Line drawings ImageslFull Color Plots - bond paper 5200 /sq ft $4$4 5. 0 /sq ft ImageslFull Color Plots - photo quality paper ' 5 0 /sg H No copying or commercial use except for reference CD copy of aenal photos $10.00 /path ADMINISTRATIVE SERVICE FEES: . $10 00 service fee Federal B Slate Grants Per grant agreement Amount of Grant x Percent Up to $100,000 x 3% Up to $ 3,000 00 100,000 to 500,000 x 2.5% $2,500 00 - $12.500.00 500.000 to 1,000006 x 2% $10.000.00 - $20,000.00 1,000,000 and up x 1.5% 15.000.00 and up ACCOUNTING SERVICE FEES Admi.ntretroo Seccod Fecs 3% of entity's budget Schedule of Fees Effective July 1.2010 Page 3 of 10 258 TITLE 6: ANIMALS (KIBC 6.04.070) r A. License Fees 1) Male dog (per year) 2) Female dog (per year) 3) Neuter and spayed dogs (per year) r 4) Duplicate tag (each) 8. Boarding Fees 1) Small animals (do9A cats, etc,)(par day) 2) Large animals (cows, horses, etc )(per day) r C. Animal Control Offenses 1) Cruelty to Animals (KIBC 6 04 010 A DO a. tstoffense r to Sod offense c. 3rd offense 2) Contagious animals (KIBC 6.04.020) r a. tstoffense b. 2nd offense c. 3rd offense 3) Annoying animals (KIBC 6.A 030) r a. 1 s offense b. 2nd offense c. 3rd offense r 4) Tethering (KIBC 6. 04040) a. lstoffense b. 2nd offense c. 3rd offense r 5) Control of animals (KIBC 604.05080 &KIBC 6.04.1BOA) a. tstoffense b. 2nd offense c. 3rtl offense r 6) Vicious animals (KIBC 6.04.050A) B . lstoffense b_ 2nd offense r c. 3rd offense 7) Animal littering (KIBC 6.04.060) a. tstoffense r b. 2nd offense c. 3rtl oRense 8) Animal Identification (KIBC 6 04.070) a. tstoffense r b. 2nd offense c. Bud offense 9) Tag and collar (KIBC 6.04.080) r a. lstoffense b. 2nd offense c. Old offense r D. Miscellaneous Fees 1) Rabies vaccinations deposit (partially refundable) 2) Adoption (includes neuter or spay, rabies shot, license) Schedule of Fees Page 4 of 10 319 $3500 $3500 $10.00 $500 $5.00 $5000 mandatory court appearance mandatory could appearance mandatory chum appearance 555 00 $82.50 $110.00 $2750 $5500 $8250 $2750 $55.00 $8250 $55.00 $8250 $110.00 mandatory court appearance mandatory court appearance mandatory on appearance $2750 $5500 $8250 $27 50 $55,00 $8250 $27.50 $5500 $8250 $20 00 actual cost Effective July 1, 2010 TITLE 16: SUBDIVISIONS (GENERALLY 116.10.060) Waivers (16 10 -050) Abbreviated /Aliquot Part Plata Preliminary Plats Creating. 1 to 12 lots 13 to 50 lots Over Wide Vacations Appeal to Commission (16.100) Review of PSZC Decision (16.90.010) Appeal to Assembly (16.90) Appeal Record copy, per page Plan Review Services: Improvement Plan Review Initial and Final Plan Additional Improvement Plan Reviews Site Grading Plan Review Materials Approval Services First Submittal Subsequent Reviews Inspection Services - General Personnel ST OT DT Vehicle Hours Mileage Administrative Fee Inspection Services Subdivision Road and Unity Improvement (par I'meal Ir Improvements for 1 to 12 lets Improvements for 13 lots and more ZONING Conditional Use Permit i t7 20D) Variance (17 195) Zoning Cnangc (17.205)'. Less than 1 75 acres 1 76 t0 500 aGe9 5 01 to 40.00 acres 40 01 acres or more Other PBZ Screening Appriho g 1711050C) Appeal to Commission (17 220) Review of PBZC Decision (17 215) Appeal to Board of Adjustment (17225) Appeal Record Cap,, per page Zoning Compliance Permit (17.15.060). After the fact Zon ing Compliance Permits Less than 1 75 acres 1.76 to 5.00 acres 5,01 to 40,00 acres 40.01 acres or more Postponement at Petitioner's request - Public Hearing Item Postponement at Petitioner's request - Non - Public Hearing Item Schedule of Fees Page 5 of 10 260 $75.00 $30000 $35000 $350,00+ $20.00 for each additional lot over 12 $1, 11000. 51500 for each additions l lot over 50 $350.00 $20000 $75.00 $20000 $015 $200.00 $100.00 $25000 S20000 $60.00 $40 OOlhr $56 oomr $7200/hr $1 70/hr $0.30 /on 10% $35( If S2 00/If $250.00 $25000 $35000 $)5000 $1,000.00 $15DO 00 $15000 $35000 $150.00 $350.00 5015 2 x the publish amount 530 00 S6000 $90.00 5120.00 $10000 $25.00 _ Effective Jury 1. DUO r r r r r r r r r r TITLE 18: BOROUGH REAL PROPERTY $350.00 Land disposal application (18 20.060 A) $250 00 Land Use Permits, annually (18.50 010 C) $2500 Wood Cutting Permits $1 A00 or fraction thereof, to add including $50,000.00 Material Sales 118601 5200 Royalty fee, per cubic yard (annually) nofor $1.000 or fraction thereof. to and d including $100 000.00 $1, Grading Permit Fees'. $23.50 50 cubic yards $1,000 or reacted thereof, band including $500000.00 value = 500 000.01 to 1 000,000 00 $37.00 51 to 100 c . $1,000 or fraction thereof. to and Including $1 000,000 00 value = 1,000.000.01 and up $37,G) for 1st 100 cy +S17.50 for ea additions 100 cy 101 to 1000 c.y. $1,000 or fraction thereof. $194.50 for 1 st 1 000 cy + $14.50 for ea Additional 1 000 cy 1.001 to 10 000 c.y. $325.00 for list 10,000 cy +$66.00 for ea additional 10,000 by 10,001 to 100000 c Y. $919.00 for 1 of 100000 cy+ $36.50 for ea add 10 000 cy 100 001 c y. or mare Iii lee far a g rdin99errinl —oono, rul l0onel wnM1 lu tnel undr, a velln permit.111lu ILU nionorce SeMreon P,e leer nai r for om ,eel permit ane Inr leis ¢halo 11, its ray" pmien Building Permit Fees $1500 value = up to $500.00 value = 500.01 - 2,000.00 $15,00 for the first $500 plus $200 for each additional $100 or fraction thereof, to and mdul in9 $2.000.00 value - 2,000 01 - 25,000.00 $4500 for the first 52,000 plus $900 for each additional S1,000 Inspections outside of normal business hours (per hour, 2 or min) or fraction thereof, to and forcing $25,000 00 value = 25,01 - 50000 00 $252.00 for the first $25,000 plus $650 for each additional Inspections for which no fee Is specifically Indicated $1 A00 or fraction thereof, to add including $50,000.00 value = 50,000 01 - 100,000 00 $4 0 for the first $50000 plus each additional plans (112 hrul nofor $1.000 or fraction thereof. to and d including $100 000.00 $1, value = 100,000 01 to 500 000.00 $639.50 for the first $100,000 plus $3.50 for each additional $1,000 or reacted thereof, band including $500000.00 value = 500 000.01 to 1 000,000 00 $2.039 50 for the first $500.000 plus $3 00 for each additional $1,000 or fraction thereof. to and Including $1 000,000 00 value = 1,000.000.01 and up $3.539.50 for the first $1,000,000 plus $2 00 for each additional $1,000 or fraction thereof. $4000 Building Demolition Fee Other inspection fees. $70.00 Inspections outside of normal business hours (per hour, 2 or min) $40.00Ibr Reinspected fees assessed under provisions of section 305 g $40 DOOr Inspections for which no fee Is specifically Indicated Additional plan review required by changes, additions or revision to approved $50001hr plans (112 hrul NOTES. I. Valuations for determination of permit fees will be based on contract prices or In the absence of a contract price, the Building Valuation Data as published. by I 9.0. Building Standards II_ Plan review fees (residential non - engineered) will be 50% of the building permit fee, and plan review fees (residential engineered) will be 20% of the building permit fee III. Plan review fees (commercial) will be 65% of the building permit fee Schedule of Fees Page 6 of 10 251 Effective July 1, 2010 Driveway permit fee (15 26) (no fee when Included w/bldg permit) R.O. W. permit for driveway acces $2600 s $100,00 $25 Appeals and Exceptions (15 44) $350.00 PLUMBING PERMIT FEES Single family and duplexes: New rac,d.nt,a[ single family New duplex 0.00 $]$70.00 Additional plumbing, remodeling Residential Only $ For duplex - new 530.00 All other plumbing work $100.00 $35 00 Plus the fallowing additional charges . for each plumbing fnlure for each gas oullet $] 00 for each water heater 8 hot water boiler (per 1.000 btu) 55.00 for automatic sprinkler systems (per head) $0.20 for plumbing alteration work (per outlet) $1.50 Plumbing Permits after work has started 5].00 For each area floodlight 1st light 2 x the publish amount ELECTRIC PERMIT FEES A. The following schedule of fees shall apply to all electrical work for which a permit Is required For new construction of electrical work Single family and duplexes: For temporary work service permit For residential single family - new $30 00 For duplex - new $7000 For additional wiring.. remodeling Residential Only $100.00 $30 00 All other electrical work For Issuance of permit For each fixture /duplex outf,tfur ividual switch/emergency light $35 00 For electric heal per kw. installed $1 25 For each power outlet $1 00 For electrical service to 200 amps $2.00 For electrical service over 200 amps $$2 00 For each area floodlight 1st light $30 00 For each additional floodlight $20.00 For generator per I, ii. output $5.00 For transformers 5 k o a. or above $100 For motor connections, 15 hp and above $5.00 For transfer switches - manual $20.00 For transfer switches - automatic $5.00 For electrical signs $1000 For tmiler courts (each space) 520.00 Each additional (acme permit) $50.00 For temporary services $10.00 For environmental control devices per outleVunit $5.00 $1.25 The following schedule of fees shall apply to all electrical work for which a plan review Is required $0 500 $501 - 1,000 $3500 $1,001 -2,000 $60.00 $2.001 -3000 $100.00 $3,001 -4,000 $150.00 $4,001 -6,000 5200.00 $6,001 - up $250.00 $30000 When extra Inspections are made necessary by reason of defective work, or otherwise through fault or error on the part of the holder of the permit or on the part of the permit holders official setting fodh the violation, only one such extra inspection shall be made under the regular fees as . herein prescribed. For each further extra Inspection for which the holder of the permit or employee is entirely responsible_ fees shall be Charged as follows: First Inspection Second inspection $40.00 Each additional inspection $5) 00 $6000 Schedule of Fees Page ] of 10 262 Effective July 1, 2010 r Schedule of Fees Page 8 of 10 c" pill Jwy 1. 2010 D. r The building department shall allow for correction of such work, a maximum of ten working days following the date of Inspection Electric permits after work has started 2 x the publish amount SOLID WASTE COLLECTION AND DISPOSAL RATES r A. Solid W Disposal fees at the landfill site r 1a. Residential garbage from a passenger automobile or pickup truck, up to 500 Inc, no charge 1b. Residential garbage 501 Ibs or greater 5151 r 1 a Commercial garbage $2000min_51501ton 2. ConsMucfonldemolition ( residentiallcommerciallindustiaVinstitutanal) debris. Any mixed constmotiore leads Mat bays, greater Man 10% models will ` not be accepted $20 00 min, $150Iton 3a. Garbage truck of borough collection contractor 5150 /ton 31, - Garbage tmck of United States Coast Guard common, $1 color r 4. Asbestos disposal (Over 10 c.y. - price to be negotiated with Borough Manager) $200 min. r on Lead and batteries - residential no charge 5b. Lead citl batteries - commercial s $000 per large. $3 00 per small 5c. Lithium batteries $6.00 per large, $3 00 per small r $150A., 6. Sludge disposal z. House trailers (measured per trailer's longest dimension) $25/If r Be Metals $90 When (04LIb) Bb. Vehicles 5476.00 per vehide 8a Refrigerators. residential no charge 81 Other Applances, residential no charge 9. Tires - commercial $32 00 min, $150 /ton 10. Fishing gear - [me 8 web only $150 /Ion 11a. Used oil - residential - 5 gallons /month no charge r 11b- Greater than 5 gallonslmonth $1 genial. 11c. Used oil - commercial 53.00 1gal 12a. Incineration of me fical/IefeClbOS waste - under 10 pounds $2500 12b incineration of madlcallnfectious waste - 10 pound and over $25.00 i $1.50 per pound over 10 pounds 13a. Incineration of animals - authorized $1 60116. $1500 minimum 13b. Document Incineration $150115. $1500 minimum _ 13c. Incineration of animals - cremation (up to 200 poundsf, separated in incinerator unit, but not always the only animal in the unit. $200.00 14x. Incineration of regulated vessel waste $6500 * $200 per pound over 101bs. 146. Landfilling of regulated vessel waste 5150 /mn 15. Household Hazardous Waste -40 pound limitimontb No charge 15a- Greater than 40 pounds /month $101UIb Schedule of Fees Page 8 of 10 c" pill Jwy 1. 2010 16. Use of scale to obtain a cer ifretl weghl 17 . Equipment usage to off load customer waste 18. Uncovered loads - Adddional Charge $15 (achieved $75.00mouq $)5.00 minimum $35.00 19. Governmental customer, will be served by a private company by direct negotiation for Service. Fees will be set, billed and collected by that company A Commercial and residential solid waste materials collected by the United States Coast Guard, or Its representative, for disposal al the Kodiak Island Borough landfill will be chargetl at the time of disposal at the rate established In item A.3. of the fee schedule. The Kodiak Island Borough will invoice the United Slates Coast Guard for all or any portion of those fees charged as agreed upon by the parties- Fees associated with other waste disposal options will be charged based on the applicable fee represented in this schedule. B. Dumping commercial waste In residential dumpslers or other business's dumpslers without written permission will result In a 53011.00 fine for the first offense and a $1,000.00 fine for the second and subsequent offenses. C. Dumping metals, used oil, bilge water, epoxy paint or other hazardous waste items in a commercial or residential dumpster will result In a 5300 fine for the first offense and a $1.000 fine for the second and subsequent offenses. 0. Companies conducting commercial, industrial and Institutional demolition projects need to separate their waste into metal and non -metal loads. Mixed loads will not be accepted at the landfill E_ Metals received at the landfill in the form of tanks or cables must be prepared in an acceptable manner. Tanks must be trained of all fluids and r wiped clean. Tanks under 500 gallons must have an 18" square hole cut Into it and wiped clean. Tanks over 500 gallons must have one end cut off and wiped clean. Tanks 1000 gallons and greater must contact Engineering /Facility staff to discuss acceptable criteria. Fish ing cable must be cut into 3 lengths. Other metal items must be cut into pieces no greater than IT long. ]' wide and 5' high. They must be separated from non -metal malarial (e.g.. machinery with hoses or electrical components). F. Non -profit organizations will be allowed free disposal of sell -hauled household residential waste of up to 10001bs/week. Disposal of large items _ (a g_ books, trailers - constructlon/difin ton debris and metals) will be charged at the same rate as shown in this fee schedule. G. Commercial establishments, and/or small quantity generators, who generate hazardous waste must contact an environmental company to properly dispose of their waste. H. Bulky household items Such as. but not limited to furnlshings, lawn mowers and appliances left next to or disposed of within residential dumpslers will result in a $300.00 fine Or the first offense and a $1.000.09 fie for the second end subsequent offenses. Schedule of Fees Page 9 of 10 tea Effective July t. 2Dl0 r Definition r Residential waste - Waste generated from your home (for example. household garbage. bulky Items such as furnishings and grass /lawn clippings). It excludes constmctionldemold's nwaste. r Commercial waste Institutional and industrial organizations or contractors and businesses conducting work for compensation and /or barter. Regulated vessel waste - Waste from vessels that have been inspected by U 5. Customs & Border Protection Office must be transported by a compliance holder to the Lanai and may be lacy filled. Waste Gem vessels that have not been inspected must be transported by a r compliance holder and must be neshora fed n Schedule of Fees s Page 10 of 10 ass Effective July 1. 2010 This page intentionally left blank 266 Glossary ft GLOSSARY _ ACCRUAL BA515: The basis of accounting under which the fin a ncial effects of a transacti on and other events and circumstances that have cash consequences for the governmental entity are recorded In the period of which those transactions, events and circumstances occur, rather than only in the periods in which cash is received or paid by the entity. ADOPTED BUDGET: Refers to the budget amounts as originally approved by the Kodiak Island Borough Assembly at the beginning of the year, and also to the budget document which consolidates all beginning -of- the -year operating appropriations and new capital project appropriations. ANNUAL BUDGET: A budget developed and enacted to apply to a single fiscal year. APPROPRIATION: The legal authorization granted to the legislative body of a government that permits officials to incur obligations and make expenditures of governmental resources for specific purposes. Appropriations are usually limited in amounts and time that may be expended. ASSESSED VALUATION: The valuation set upon all real and personal property in the Borough that is used as a basis for levying taxes. Tax - exempt property is excluded from the assessable base. ASSESSED VALUE. The fair market value placed on personal and real property owned by taxpayers. State law requires all taxable property to be assessed annually at 100% of market value. AUDIT: A systematic collection of the sufficient, competent evidential matter to attest to the fairness of management's assertions in the financial statements or to evaluate whether management has efficiently carried out its responsibilities. The auditor obtains this evidential matter through inspections, observations, inquiries, and confirmations with third parties. rr. BALANCED BUDGET: A budget in which planned funds available equal planned expenditures. BASIS OF ACCOUNTING: The term referring to when revenues, expenditures, expenses, and transfers (and the related assets and liabilities( are recognized in the accounts and reported In the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the cash or accrual method. BLM: Bureau of Land Management. A federal department responsible for managing most vacant federally owned land. BOARD OF EQUALIZATION. An official board of the Kodiak Island Borough that holds annual hearings for the purpose of settling disputes regarding the assessed value of property within the Borough. BOND: A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date in the future, called the maturity date, together with periodic interest at a specified date. BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period of time and the proposed means of financing them. Sometimes the term" budget - designates the financial plan presented to the appropriating governing body for adoption, and sometimes, the plan finally approved by that body. BUDGET DOCUMENT: The official written statement prepared by the Borough's administrative staff to present a comprehensive financial program to the Borough Assembly. The first part provides overview information, together with a message from the budget- making authority, and a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the past year's actual revenues, expenditures, and other data used in making the estimates, The third part is composed of personnel and salary schedules, the chart of accounts, and a glossary. 26] W BUDGET MESSAGE: A general discussion of the proposed budget presented in writing by the budget making authority to the Borough Assembly. A budget message contains an explanation of the principal budget items, an outline of the Borough's experience during the past period and its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. CAPITAL OUTLAY: Expenditures that result in the accumulation of items such as tools, desks, machinery, and vehicles costing more than $5,000, each having a useful life of more than one year, and that are not consumed _ through use are defined as capital items. CAPITAL PROJECTS FUND, Funds established to account for financial resources to be used for the acquisition or construction of major capital facilities (other than propriety and trust funds). COMPONENT UNIT: A separate government unit, agency, or non - profit corporation that is combined with other component units to constitute the reporting entity In conformity with GAAP. COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAER): The official annual report of a government including: (a) the five combined financial statements in the combined statement overview and their related notes; (b) combining statements by fund type and individual fund: and (c) account group financial statements prepared in conformity with GAAP and organized into a financial report pyramid. It also includes support schedules necessary to demonstrate compliance with finance related legal and contractual provisions, required supplementary information, extensive introductory material, and detailed statistical sections. CONTINGENCY: Those funds included in the budget for the purpose of providing a means to cover minor unexpected costs during the budget year. CONTRACTUAL SERVICES: Items of expenditure from service that the Borough receives primarily from an outside company. CPI: Consumer Price Index. DEBT SERVICE FUNDS: Funds established to account for the accumulation of resources for and the payment of general longterm debt principal and interest that resulted from the issuance of bonds. DEFICIT: The excess of expenditures over revenues during an accounting period, or in the case of proprietary funds, the excess of expenses over revenues during an accounting period. DEPRECIATION: Occurs when the cost of an asset is spread over its useful life. ENCUMBRANCES: Commitments related to unperformed contracts, in the form of purchase orders or contracts, for goods or services. Used in budgeting, encumbrances are not expenditures or liabilities, but represent the estimated amount of expenditures that will result if unperformed contracts in process are completed. ENTERPRISE FUND: A proprietary fund established to account for operations that are financed and operated in a manner similar to private business enterprise. In this case, the intent of the governing body is that the expenses, Including depreciation, of providing goods and services to the general public on a continuing basis will be financed or recovered primarily through user charges. EXPENDITURE. Decrease in net financial resources. Expenditures include current operating expenses requiring the present or future use of net current assets, debt service and capital outlays, intergovernmental grants, entitlements, and shared revenues. EXPENSES. Outflows or other consumption of assets or incurrence of liabilities (or a combination of both) from delivering or producing goods, rendering services, or carrying out other government units, and /or other funds. 268 FIDUCIARY FUND TYPES: The trust and agency funds used to account for assets held by a government unit in a trustee capacity or an agent for individual, private organizations, other government units, and /or other funds. FISCAL YEAR: The twelve -month period to which the annual operating budget a pp l ies and at the end of which government determines the financial position and results of its operations. The Borough's fiscal year extends from July 1 to the following June 30. r FUND: Afiscal and accounting entity with a self - balancing set of accounts in which cash and /or other financial resources, all related liabilities, and residual equities or balances and changes therein are recorded and segregated to carryon specific activities or attain certain objectives in accordance with special regulations, restrictions, or r limitations. FUND BALANCE: The difference between the total assets available for appropriation and the total of current r liabilities of the fund. FUND TYPE: The three broad fund categories of governmental accounting are subdivided into seven fund types. The seven types are: General; Special Revenue; Debt Services; Capital Projects: Enterprises; Internal Service; and r Trust and Agency. GENERAL FUND: A type of governmental fund used to account for regular day -to -day Borough operations revenues and expenditures, including school district transactions, which are not accounted for in specific purpose r funds. The primary sources of revenue for this fund are local taxes and federal and state revenues. GENERAL OBLIGATION BONDS: Debts backed by the full faith and credit of a government agency. r GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a r particular time. They include not only broad guidelines of general applications, but also detailed practices and Procedures. GAAP provides a standard for measuring financial presentations. GOVERNMENT FUND TYPES: Funds used to account for the acquisition, use, and balances of expendable financial r resources and the related current liabilities, except those accounted for in the proprietary funds and fiduciary funds. Under current GAAP, there are four government fund types: General; Special Revenue; Debt Service; and Capital projects. r IN -KIND SERVICES: The Borough pays for some school district expenditures directly, including such items as audit fees and insurance. r INTERFUND TRANSFERS: Amounts transferred from one fund to another fund, including reimbursements, residual equity transfers, and operating transfers. INTERGOVERNMENTAL REVENUES: Revenues from other governments in the form of grants, entitlements, shared r revenues, or payments in lieu of taxes. INVESTMENT: Securities held for the production of income in the form of interest in compliance with the policies r set out by the Borough's Code of Ordinances. LAPSE: As applied to appropriations, the automatic termination of an appropriation. Except for indeterminate appropriations and continuing appropriations, an appropriation is made for a specific period of time. r LEVY: To impose taxes, special assessments, or service charges for the support of government activities. Also used to denote the total amount of taxes, special assessments, or service charges imposed by a government. 269 LIABILITIES: Debts or other l ega l obligations arising from present ob Illations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. MEASURE ME NT FOCUS: The accounting convention that determines (1) which assets and which l abi l it as are included on a government's balance sheet and where they are reported, and (2) whether an operating statement presents information on the flow of financial resources (revenues and expenditures) or information on the flow of economic resources (revenue and expenses). MILL: The measure of the rate of property taxation, representing one - thousandth (0. 001) of a dollar of assessed value. VILLAGE RATE: The tax rate on property, based on mill(s). A rate of 1 mill applied to a taxable value of $100,000 would yield $100 in taxes. MODIFIED ACCRUAL BASIS OF ACCOUNTING: A basis of accounting in which revenues and other financial resources are recognized when they become susceptible to accrual, that is, when they are both measurable and available to finance expenditures of the current period. "Available' means collectable in the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when the fund liability is incurred, except for (1) inventories of materials and supplies that may be considered expenditures either when purchased or when used, and (2) prepaid insurance and similar items that may be considered expenditures either when paid for or when consumed. All government funds, expendable trust funds, and agency funds are accounted for using the modified accrual basis of accounting. OPERATING BUDGET: Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery activities of a government are controlled. The law usually requires the use of an annual operating budget. Annual operating budgets are essential to sound financial management and should be adopted by every government. OPERATING TRANSFERS. All informed transfers other than residual equity transfers. ORDINANCE: A formal legislative enactment by the legislative body which, if not in conflict with any highest form of law, has the full force and effect of law within the boundaries of the municipality to which It applies. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Revenue raising measures, such as the imposition of taxes, special assessments, and service charges, universally require ordinances. OTHER FINANCING SOURCES: Government funds, general long -term debt proceeds, land lease payments, land sale payments, proceeds from the sale of fixed assets, operating transfers in, service charges and fees for government services. OVERSIGHT RESPONSIBILTY: The basic, but not the only, criterion for including a government department, agency, institution, commission, public authority, or other organization in a government unit's reporting entity for general purpose financial reports. Oversight responsibility is derived from the government unit's power and includes, but is not limited to, financial interdependency, selection of governing authority, designation of management, ability to significantly influence operations and accountability for fiscal matters. PROGRAM: An organized set of related work activities that are directed toward a common purpose or goal and represent a well- defined expenditure of Borough resources. PROGRAM BUDGET: A budget which structures budget choices and information in terms of programs and their related activities (e.g., repairing roads, treating water, etc.), provides information on what each program is committed to accomplish in the long run (goals) and in the short run (objectives) and measures the degree of achievement of program objectives (performance measures). 270 r PROGRAM DESCRIPTION: A program description describes the function of the program, the various activities involved in the program, and other pertinent information about the program. It answers the question, "What does this program do ?" PROGRAM GOAL A program goal is a general statement on the intended effect or purpose of the program's activities. It includes terms such as "provide (a service), "supply" (a given need), "control, reduce or eliminate" (an occurrence(, "maintain" (standards), or "maximize" (quality). A goal Is not limited to a one -year time frame and should generally not change from year to year. Agoal statement describes the essential reason for the program's existence. PROGRAM OBJECTIVE: Objectives are statements of the intended beneficial and /or tangible effects of a program's activities, They are measurable and related to the proposed budget year. They are specific targets toward which manager can plan, schedule work activities, and make staff assignments. Objectives should quantifiably be addressed in terms such as "increase (an activity(, "maintain" (a service level(, "reduce" (the incidence(, or to "eliminate (a problem). PROPERTY TAX: A tax levied on the assessed value of property. PROPRIETARY FUND: A type of fund that accounts for government operations that are financed and operated in a manner similar to private business enterprises. The only proprietary fund used by the Borough is the Enterprise Fund. PURCHASE ORDER: A document authorizing the delivery of specified merchandise or the rendering of certain services for a stated, estimated price. Outstanding purchase orders at the end of a fiscal year are called encumbrances. RESOLUTION. A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. r RETAINED EARNINGS: An equity account reflecting the accumulated earnings of an enterprise or internal service fund. REVENUE: Increases in the net current assets of a governmental type other than expenditure refunds and residual equity transfers; increases in the net total assets of a proprietary fund type other than expense refunds, capital contributions, and residual equity transfers. General long -term debt proceeds and operating transfers -in are classified as "Other financing sources" rather than revenues. Operating transfers, as in governmental fund types, are classified separately from revenues. SEVERANCE TAX: A tax on the removal of natural resources from the Kodiak Island Borough. Major resources include fish, timber, and gravel. The severance tax rate is the same as the mill rate. SPECIAL ASSESSMENTS: Fees levied on property owners to construct an asset that benefits the property holder. These assessments are levied until the asset is paid for. The amount of the assessment can be based on value, size, road frontage, etc. SPECIAL REVENUE FUND: A fund used to account for the proceeds of specific revenue sources (other than expendable trust or major capital projects) that are legally restricted to expenditure for specific purposes. TAX RATE: The level at which taxes are levied. For example, a property tax rate may be proposed to be $0.575 per $100 of assessed value, or 5.75 %. r• TAX LEVY: The total dollar amount of tax that optimally should be collected based on tax rates and assessed values of personal and real properties. 271