The URL can be used to link to this page

2024-06-06 Regular MeetingKodiak Island Borough Assembly Regular Meeting Agenda Assembly Chambers Thursday, June 6, 2024, 6:30 p.m. This meeting is open to the public and will be broadcast on KMXT 100.1 FM and on the Borough's You Tube Channel. Meeting packets are available online. Please subscribe to get meeting notifications when meeting packets are published. Page 1. INVOCATION 2. PLEDGE OF ALLEGIANCE 3. STATEMENT OF LAND ACKNOWLEDGEMENT We are gathered on the traditional homeland of the Sugpiaq/Alutiiq people, and we acknowledge the 10 tribes of the Kodiak Alutiiq Region. We recognize the Alutiiq culture that enriches our community to this day. 4. ROLL CALL 5. APPROVAL OF AGENDA AND CONSENT AGENDA All items listed marked with an asterisk (*) are considered to be routine and non -controversial items by the Assembly and will be approved by one motion. 6. *APPROVAL OF MINUTES A. Regular Meeting Minutes Of May 16, 2024 4 - 8 2024-05-16 RM Minutes 7. CITIZENS' COMMENTS (Limited to Three Minutes per Speaker) 8. AWARDS AND PRESENTATIONS A. Proclamation Declaring Filipino American Heritage Month In 9-10 Kodiak Agenda Item Report - Pdf 9. COMMITTEE REPORTS 10. PUBLIC HEARING Page 0 of 271 11 12 13 14 A. Ordinance No. FY2025-01 Receiving The 2024 Certified Real 11 -19 And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2024 Consisting Of An Areawide Tax, Women's Bay Fire Area Tax, A Women's Bay Road Service Area Tax, A Bay View Road Service Area Tax, A Tax In Fire Protection Service Area No. 1, A Monashka Bay Road Service Area Tax, A Tax In Service Area No. 1 Roads, A Woodland Acres Street Light Service Area, A Tax In The Service Area No. 2, A Tax In The KIB Airport Fire Service Area, A Tax In The Trinity Islands Street Light Service Area, And A Tax In The Mission Lake Tide Gate Service Area; Levying Commercial Aircraft Tax Providing For The Collection Of Taxes Due In 2024; And Setting The Date When Taxes Become Delinquent Aaenda Item Resort - Pdf B. Ordinance No. FY2025-02 Adopting The Budget For Fiscal Year 20-202 2025 And Appropriating From All Borough Funds Agenda Item Report - Pdf BOROUGH MANAGER'S REPORT A 20240606 Borough Manager's Report 203-209 MESSAGES FROM THE BOROUGH MAYOR CONSIDERATION OF CALENDAR - UNFINISHED BUSINESS CONSIDERATION OF CALENDAR - NEW BUSINESS 14.A. CONTRACTS 1. Contract No. FY2024-34 Authorization Of Triennial 210-247 Asbestos Hazard Emergency Response Act (AHERA) Inspections With Satori Group, Inc. In The Amount Of $11,000 Agenda Item Report - Pdf 2. Contract No. FY2024-35 Memorandum Of Agreement 248-253 Between The Kodiak Island Borough And Triple P Ranch, LLC Granting Triple P Ranch, LLC The Authority To Remove Culverts In Areas That The Borough Has Management Authority Agenda Item Report - Pdf 14.B. RESOLUTIONS 14.C. ORDINANCES FOR INTRODUCTION 11"IF1 4-3Li : E "fP' r@rC_X6389 W2011 Page 1 of 271 Assembly Of The Kodiak Island Borough Amending Ordinance No. FY2024-02, Fiscal Year 2024 Budget, By Amending Budgets To Account For Various Revenues That Are Over Budget, Providing For Additional Expenditures, And Moving Funds Between Projects Agenda Item Report - Pdf 14.D. OTHER ITEMS 15. CITIZENS' COMMENTS 16. ASSEMBLY MEMBERS' COMMENTS 17. ADJOURNMENT 18. INFORMATIONAL MATERIALS A. Board Of Education Regular Meeting Summary of May 20, 2024 257-259 and Solid Waste Contract Committee Regular Meeting Minutes of April 16, 2024 Minutes Binder B Meeting Materials 260-271 This meeting is open to the public and will be broadcast on KMXT 100.1 FM and on the Borough's You Tube Channel. Meeting packets are available online. Please subscribe to get meeting notifications when meeting packets are published. For public comments, please call (907) 486-3231 or (855) 492-9202. Page 2 of 271 AGENDA ITEM #6.A. KODIAK ISLAND BOROUGH Assembly Regular Meeting May 16, 2024 A regular meeting of the Kodiak Island Borough Assembly was held on May 16, 2024, in the Assembly Chambers. The meeting was called to order at 6:30 p.m. Staff present were Borough Manager Aimee Williams, Engineering and Facilities Director Dave Conrad, Finance Director Dora Cross, Borough Clerk Nova M. Javier, and Assistant Clerk Irene Arellano. INVOCATION The invocation was given by Major David Davis of the Salvation Army. 2. PLEDGE OF ALLEGIANCE Deputy Presiding Officer Smiley led the Pledge of Allegiance. 3. STATEMENT OF LAND ACKNOWLEDGEMENT We are gathered on the traditional homeland of the Sugpiaq/Alutiiq people, and we acknowledge the 10 tribes of the Kodiak Alutiiq Region. We recognize the Alutiiq culture that enriches our community to this day. 4. ROLL CALL Present were Deputy Presiding Officer Scott Smiley, Assembly Members Jared Griffin, Larry LeDoux, Ryan Sharratt, James Turner, and Bo Whiteside. SMILEY moved to excuse Mayor Arndt who is attending the Cook Inlet Regional Citizens Advisory Council International Oil Spill Conference in New Orleans And Assembly Member Ames who is out on personal leave. SHARRATT moved to split the motion. ROLL CALL VOTE ON THE MOTION TO EXCUSE MAYOR ARNDT FAILED THREE TO THREE: LeDoux, Sharratt, and Turner (Noes); Griffin, Smiley, and Whiteside (Ayes) ROLL CALL VOTE ON THE MOTION TO EXCUSE ASSEMBLY MEMBER AMES CARRIED FOUR TO TWO: LeDoux, Sharratt, Smiley, and Whiteside (Ayes); Griffin and Turner (Noes) 5. APPROVAL OF AGENDA AND CONSENT AGENDA SMILEY moved to approve the agenda and consent agenda. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. 6. *APPROVAL OF MINUTES (The minutes were approved under consent agenda.) A. Regular Meeting Minutes of May 2, 2024 Kodiak Island Borough Assembly Regular Meeting Minutes May 16, 2024 Page 1 of 5 Regular Meeting Minutes Of May 16, 2024 Page 4 of 270 AGENDA ITEM #6.A. 7. CITIZENS' COMMENTS The following spoke under citizen's comments: • Cyndy Mika • Jacelyn Keys • Carlene McChesney • Gina Johnson 8. AWARDS AND PRESENTATIONS A. Proclamation Recognizing June As LGBTQIA+ Pride Month Deputy Presiding Officer Smiley proclaimed the month of June as LGBTQIA+ Pride Month. This proclamation was received by Mr. James Selvog. 9. COMMITTEE REPORTS 10. PUBLIC HEARING A. Ordinance No. FY2024-17 An Ordinance Of The Assembly Of The Kodiak Island Borough Amending Title 2 Administration And Personnel, Section 2.30 Rules Of The Assembly, Sections 2.30.060 Order Of Business And Agenda, And Section 2.30.070 Ordinances, Resolutions, And Motions To Update Processes For Agenda Setting And Submission Of Items SMILEY moved to adopt Ordinance No. FY2024-17. Deputy Presiding Officer Smiley opened the public hearing. Hearing and seeing none, Deputy Presiding Officer Smiley closed the public hearing and reconvened the regular meeting. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Sharratt, Smiley, Turner, Whiteside, Griffin, and LeDoux. 11. BOROUGH MANAGER'S REPORT Borough Manager Williams provided a manager's report, and it was included in the meeting packet. 12. MESSAGES FROM THE BOROUGH MAYOR — None. 13. CONSIDERATION OF CALENDAR - UNFINISHED BUSINESS 14. CONSIDERATION OF CALENDAR - NEW BUSINESS 14.A. CONTRACTS Kodiak Island Borough May 16, 2024 Assembly Regular Meeting Minutes Page 2 of 5 Regular Meeting Minutes Of May 16, 2024 Page 5 of 270 AGENDA ITEM #6.A. 1. Contract No. FY2022-09, Change Order No. 3, Approval For Programming Work Needed For The Leachate Pretreatment Facility Project With CH2M Hill Engineering/Jacobs SMILEY moved to authorize the Borough Manager to approve Contract No. FY2022-09, Change Order No. 3, approval for programming work needed for the Leachate Pretreatment Facility Project with CH2M Hill Engineering/Jacobs in the amount of $29,839. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Smiley, Turner, Whiteside, Griffin, LeDoux, and Sharratt, 2. Contract No. FY2024-33 Facility Heating Fuel Oil And Highway Fuel For Kodiak Island Borough Facilities And Vehicles With Petro Star, Inc. DBA North Pacific Fuel SMILEY moved to authorize the Borough Manager to approve Contract No. FY2024-33 Facility Heating Fuel Oil and Highway Fuel for Kodiak Island Borough Facilities and Vehicles with Petro Star, Inc. dba North Pacific Fuel. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Turner, Whiteside, Griffin, LeDoux, Sharratt, and Smiley. 14.B. RESOLUTIONS - None. 14.C. ORDINANCES FOR INTRODUCTION Ordinance No. FY2025-01 Receiving The 2024 Certified Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2024 Consisting Of An Areawide Tax, Women's Bay Fire Area Tax, A Women's Bay Road Service Area Tax, A Bay View Road Service Area Tax, A Tax In Fire Protection Service Area No. 1, A Monashka Bay Road Service Area Tax, A Tax In Service Area No. 1 Roads, A Woodland Acres Street Light Service Area, A Tax In The Service Area No. 2, A Tax In The KIB Airport Fire Service Area, A Tax In The Trinity Islands Street Light Service Area, And A Tax In The Mission Lake Tide Gate Service Area; Levying Commercial Aircraft Tax Providing For The Collection Of Taxes Due In 2024; And Setting The Date When Taxes Become Delinquent SMILEY moved to advance Ordinance No. FY2025-01 to public hearing at the next regular meeting of the Assembly. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Whiteside, Griffin, LeDoux, Sharratt, Smiley, and Turner. B. Ordinance No. FY2025-02 Adopting The Budget For Fiscal Year 2025 And Appropriating From All Borough Funds Kodiak Island Borough May 16, 2024 Assembly Regular Meeting Minutes Page 3 of 5 Regular Meeting Minutes Of May 16, 2024 Page 6 of 270 AGENDA ITEM #6.A. SMILEY moved to advance Ordinance No. FY2025-02 to public hearing at the next regular meeting of the Assembly. ROLL CALL VOTE ON THE MOTION CARRIED FIVE TO ONE: Griffin, LeDoux, Smiley, Turner, and Whiteside (Ayes); Sharratt (No) 14.D. OTHER ITEMS - None. 15. CITIZENS' COMMENTS The following spoke under citizen's comments: • Dora Cross • Sandra West 16. ASSEMBLY MEMBERS' COMMENTS • Assembly member Griffin commended the staff for their work on the budget, stating that this year's budget process has been the most successful one yet. • Assembly member Whiteside discussed the recent Kodiak Fisheries Work Group meeting held on May 8 and announced the date for the next meeting on May 29. He expressed his anticipation for the upcoming trip to Old Harbor with Mayor Arndt. • Assembly member LeDoux highlighted the Senior lifetime registration for motor vehicles. He encouraged Ms. Sandra West to continue pursuing her request for a grant support letter for Island Trails Network. He addressed the impact of insufficient funding on the School District and expressed hope for innovative solutions to address issues with the community pool. • Assembly member Sharratt expressed gratitude towards E&F Director Conrad and Projects Assistant Valerio for the pool tour. He emphasized that the expenses should be divided among the Borough, School District, and City of Kodiak. He also thanked the School District for their efforts and discussed the potential increase in Senior and Veteran exemptions, suggesting they could be linked to pro -rata. Lastly, he reminded everyone about the significance of the Memorial Day holiday. 17. EXECUTIVE SESSION A. Borough Manager's Performance Evaluation SMILEY moved to convene into executive session under the authority of KIBC 2.30.030 (F)(1)(C) to discuss the borough manager's performance evaluation, a subject that qualifies for executive session as a matter that may tend to prejudice a character or reputation of any person. ROLL CALL VOTE ON THE MOTION CARRIED FIVE TO ONE: LeDoux, Smiley, Turner, Whiteside, and Griffin (Ayes); Sharratt (No) SMILEY moved invite the Assembly and Borough Manager into executive session. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. Kodiak Island Borough May 16, 2024 Assembly Regular Meeting Minutes Page 4 of 5 Regular Meeting Minutes Of May 16, 2024 Page 7 of 270 AGENDA ITEM #6.A. After the vote, Deputy Presiding Officer Smiley recessed the regular meeting and convened the executive session at 7:55 p.m. Upon returning from the executive session, Deputy Presiding Officer Smiley reconvened the regular meeting at 8:25 p.m. and announced that the Borough Manager's performance exceeded expectation and her salary should be increased as stated in her contract. B. Borough Clerk's Performance Evaluation SMILEY moved to convene into executive session under the Authority of KIBC. 2.30.030 (F)(1)(C) to discuss the Borough Clerk Performance Evaluation, a matter which might include a discussion that could potentially prejudice her reputation and character. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: SMILEY moved to invite the Assembly and Borough Clerk into executive session. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY After the vote, Deputy Presiding Officer Smiley recessed the regular meeting and convened the executive session at 8:26 p.m. Upon returning from the executive session, Deputy Presiding Officer Smiley reconvened the regular meeting at 8:34 p.m. and announced that the Borough Clerk's performance exceeded expectation and her salary should be increased as stated in her contract. 18. ADJOURNMENT SMILEY moved to adjourn the meeting at 8:36 p.m. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. KODIAK ISLAND BOROUGH Scott Arndt, Borough Mayor Kodiak Island Borough May 16, 2024 ATTEST: Nova M. Javier, Borough Clerk Assembly Regular Meeting Minutes Page 5 of 5 Regular Meeting Minutes Of May 16, 2024 Page 8 of 270 AGENDA ITEM #8.A. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 6, 2024 4 ' �s ASSEMBLY REGULAR MEETING SUBJECT: Proclamation Declaring Filipino American Heritage Month In Kodiak ORIGINATOR: Irene Arellano, Assistant Clerk RECOMMENDATION: The Mayor will proclaim the month of June Filipino American Heritage Month in Kodiak. DISCUSSION: This proclamation declares the month of June Filipino American Heritage Month in Kodiak urging all citizens to participate in the festivities celebrating the rich heritage and traditions of the Philippine Islands. Kodiak FilAm President Mark Vizcocho will be receiving the proclamation. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Proclamation Declaring Filipino American Heritage Month In Kodiak Page 9 of 270 AGENDA ITEM #8.A. Uftee Cthe Taper ,Procl'anraiiorr DECLARING FILIPINO AMERICAN HERITAGE MONTH IN KODIAK WHEREAS, the Kodiak Island Borough is made up of a wonderful mosaic of culturally diverse people; and WHEREAS, Filipino Americans make vital contributions to the economic, social, political, and cultural quality of life in the community; and WHEREAS, June 12, 2024, marks the 126th anniversary of the declaration of Philippine independence; and WHEREAS, this momentous occasion provides an opportunity for all Filipino Americans to share their cultural heritage with people of all races, ethnicities, and nationalities; and WHEREAS, this momentous occasion is essential so that Filipino Americans can continue to reflect the shared values and manifest our joys in harvesting the fruits of such values; and NOW, THEREFORE, I, Scott Arndt, Mayor of the Kodiak Island Borough do hereby proclaim the month of June 2024 as: Filipino American Heritage Month in Kodiak and urge all citizens to participate in the festivities celebrating the rich heritage and traditions of the Philippine Islands. ev7n witness whereof 67 have hereunto set mp o',and and cause this seal io be armed. _ e 02- �7, 0-0 --- C6coa—A (dt' �:Saorrau,-h�Gy��lapar '_2LI " f 0 Proclamation Declaring Filipino American Heritage Month In Kodiak Page 10 of 270 AGENDA ITEM #1O.A. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 6, 2024 4 ' �s ASSEMBLY REGULAR MEETING SUBJECT: Ordinance No. FY2025-01 Receiving The 2024 Certified Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2024 Consisting Of An Areawide Tax, Women's Bay Fire Area Tax, A Women's Bay Road Service Area Tax, A Bay View Road Service Area Tax, A Tax In Fire Protection Service Area No. 1, A Monashka Bay Road Service Area Tax, A Tax In Service Area No. 1 Roads, A Woodland Acres Street Light Service Area, A Tax In The Service Area No. 2, A Tax In The KIB Airport Fire Service Area, A Tax In The Trinity Islands Street Light Service Area, And A Tax In The Mission Lake Tide Gate Service Area; Levying Commercial Aircraft Tax Providing For The Collection Of Taxes Due In 2024; And Setting The Date When Taxes Become Delinquent ORIGINATOR: Dora Cross, Finance Director RECOMMENDATION: Move to adopt Ordinance No. FY2025-01. DISCUSSION: June 1, 2024 Ordinance is updated with area wide mill rates. May 13, 2024 Ordinance was updated to include real and personal property values as listed in the certified roll certified by the assessor on May 9th, which is attached as Exhibit A. May 9, 2024 Since the roll will not be certified by the assessor until after the submission deadline for the ordinance, the mill rates, real property and personal property values have been left blank. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Alaska Statute 29.45.240. Establishment of Levv and Determination of Rate. (a) The power granted to a municipality to assess, levy, and collect a property tax shall be exercised by means of an ordinance. The rate of levy, the date of equalization, and the date when taxes become delinquent shall be fixed by resolution. (b) A municipality shall annually determine the rate of levy before June 15. By July 1 the tax collector shall mail tax statements setting out the levy, dates when taxes are payable and delinquent, and penalties and interest. KIB Code 3.35.050 Board of equalization. A. Membership — Qualification — Duties — Terms. Kodiak Island Borough Ordinance No. FY2025-01 Receiving The 2024 Certified Real And Personal P... Page 11 of 270 AGENDA ITEM #1O.A. KODIAK ISLAND BOROUGH STAFF REPORT - JUNE 6, 2024 ASSEMBLY REGULAR MEETING 5. Hearing Dates. The board shall commence hearings on the first Monday in May, unless otherwise changed by resolution. Hearings will continue from day to day as established by the board and the borough clerk until all properly filed appeals have been heard. E. Hearings — Procedures. 9. Certification. The board shall certify its actions to the assessor within seven days following its adjournment. KIBC 3.35.120 Tax due dates and delinquency. Taxes are due when billed. If payment is by a single payment, such payment must be physically received in the borough finance office on or before the fifteenth day of October in the year in which taxes are levied, or postmarked by the United States Postal Service (USPS), not metered machines, by the due date. Taxes levied in any given year may be paid in two equal installments. If the taxpayer elects this option, then the first half is delinquent unless it is physically received by the borough office or postmarked by the USPS, not metered machines, on or before the fifteenth day of August in the year in which the taxes are levied. The second half of the taxes thus levied is delinquent unless it is physically received by the borough finance office or postmarked by the USPS, not metered machines, on or before the fifteenth day of November in the year in which the taxes are levied. If the annual levy is made on or after the first day of June, the borough assembly may by resolution establish a later delinquency date. Taxes normally become delinquent after the dates mentioned in this section. Kodiak Island Borough Ordinance No. FY2025-01 Receiving The 2024 Certified Real And Personal P... Page 12 of 270 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 52 AGENDA ITEM #10.A. KODIAK ISLAND BOROUGH ORDINANCE NO. FY2025-01 A ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH RECEIVING THE 2024 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL; LEVYING AD VALOREM PROPERTY TAXES FOR TAX YEAR 2024 CONSISTING OF AN AREAWIDE TAX, WOMEN'S BAY FIRE AREA TAX, A WOMEN'S BAY ROAD SERVICE AREA TAX, A BAY VIEW ROAD SERVICE AREA TAX, A TAX IN FIRE PROTECTION SERVICE AREA NO. 1, A MONASHKA BAY ROAD SERVICE AREA TAX, A TAX IN SERVICE AREA NO. 1 ROADS, A WOODLAND ACRES STREET LIGHT SERVICE AREA, A TAX IN THE SERVICE AREA NO. 2, A TAX IN THE KIB AIRPORT FIRE SERVICE AREA, A TAX IN THE TRINITY ISLANDS STREET LIGHT SERVICE AREA, AND A TAX IN THE MISSION LAKE TIDE GATE SERVICE AREA; LEVYING COMMERCIAL AIRCRAFT TAX PROVIDING FOR THE COLLECTION OF TAXES DUE IN 2024; AND SETTING THE DATE WHEN TAXES BECOME DELINQUENT WHEREAS, the Kodiak Island Borough Assembly exercises its power to assess, levy, and collect property taxes as provided in AS Chapter 29.45 and KIBC Title 3.35; and WHEREAS, the Assembly wishes to acknowledge receipt of the 2024 Certified Real Property Roll and Business Personal Property Roll as certified by the Assessor on May 09, 2024; and WHEREAS, AS 29.45.240(a) calls for the Borough to annually set the rate of tax levy, date of equalization and date when taxes become delinquent by resolution; and WHEREAS, KIBC 3.25.010 calls for the Borough to annually set the tax levy by ordinance, and WHEREAS, KIBC 3.15.60 calls for the rate of levy to be determined by June 10 each year, and WHEREAS, AS 29.45.240(b) calls for the rate of levy to be determined by June 15 each year; and WHEREAS, in accordance with AS 29.45.240, KIBC 3.35.010 and KIBC 3.35.120, the Assembly now wishes to set the 2024 tax year rates of levy and date when taxes become delinquent. NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1. Certified Roll Acknowledged. The Assembly hereby acknowledges the 2024 Certified Real Property Roll and Business Personal Property Roll as certified by the Borough Assessor on May 09, 2024, and presented to the Assembly May 10, 2024, and uses that roll as the basis for levy of property taxes for 2024. A copy of the certification is attached hereto as Exhibit A. The complete roll is available in the Borough Assessor's office. Section 2. Areawide Tax. There is hereby levied upon all taxable real property in the Kodiak Island Borough, a property tax consisting of a tax allocated to the Kodiak Island Borough General Fund at the rate of 1.40 mills; a tax allocated to the Educational Support Fund at the rate of 6.86 mills; a tax allocated to the Debt Service Fund at the rate of 0.00 mills; and a tax allocated to the Renewal and Replacement Fund at the rate of 0.74 mills; for a total areawide tax levy of 9.00 mills for the tax year 2024, based upon the net taxable roll for real property in the amount of $1,665,595,529 and personal property in the amount of $168,049,093 producing areawide taxes of $16,502,802. Ordinance No. FY2025-01 Page 1 of 4 Ordinance No. FY2025-01 Receiving The 2024 Certified Real And Personal P... Page 13 of 270 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 88 89 90 91 92 93 94 95 96 97 98 AGENDA ITEM #10.A. Section 3. Womens Bay Road Service Area There is hereby levied upon all taxable real property within the Womens Bay Road Service Area, a property tax of 2-.W 3.25 mills for service area purposes, in addition to the tax levied in Section 2 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $107,218,100 and personal property in the amount of $1,275,524 producing taxes for this service area of $352,604. Section 4. Service Area No. 1 Roads. There is hereby levied upon all taxable real property in the Service Area No. 1 Roads Service Area a property tax of 1.50 mills for service area purposes, in addition to the tax levied in Sections 2 and 3, above, for the tax year 2024, based on the assessment roll for real property in the amount of $380,787,116 and personal property in the amount of $8,821,587 producing taxes for this service area of $584,413. Section 5. Monashka Bay Road Service Area. There is hereby levied upon all taxable real property in the Monashka Bay Road Service Area a property tax of 1.99 mills for service area purposes, in addition to the tax levied in Sections 2, 3 and 4 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $32,110,200 and personal property in the amount of $254,400 producing taxes for this service area of $64,405. Section 6. Bay View Road Service Area. There is hereby levied upon all taxable real property in the Bay View Road Service Area, a property tax of 1.47 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4 and 5 above, for the tax year 2024 based on the net taxable roll for real property in the amount of $12,564,200 and personal property in the amount of $0 producing taxes for this service area of $18,469. Section 7. Fire Protection Area No. 1 Service Area. There is hereby levied upon all taxable real property in the Fire Protection Area No. 1 Service Area a property tax of 1.50 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5 and 6 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $561,446,696 and personal property in the amount of $9,120,195 producing taxes for this service area of $855,850. Section 8. Womens Bay Fire Area. There is hereby levied upon all taxable real property in the Womens Bay Fire Service Area, a property tax of 1.25 mills for fire area service in addition to the tax levied in Sections 2, 3, 4, 5, 6 and 7 above, for the tax year 2024 based on the net taxable roll for real property in the amount of $112,134,100 and personal property in the amount of $1,275,524 producing taxes for this service area of $141,762. Section 9. Service Area No. 2. There is hereby levied upon all taxable real property in the Service Area No. 2 a property tax of zero mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7 and 8 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $0.00 and personal property in the amount of $0.00 producing taxes for this service area of $0.00. Section 10. KIB Airport Fire Service Area. There is hereby levied upon all taxable real property in the KIB Airport Fire Service Area a property tax of 1.25 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8 and 9 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $15,118,700 and personal property in the amount of $4,255,368 producing taxes for this service area of $24,217. Ordinance No. FY2025-01 Page 2 of 4 Ordinance No. FY2025-01 Receiving The 2024 Certified Real And Personal P... Page 14 of 270 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 AGENDA ITEM #10.A. Section 11. Woodland Acres Street Light Service Area. There is hereby levied upon all taxable real property in the Woodland Acres Street Light Service Area a property tax of 0.10 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9 and 10 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $72,971,680 and personal property in the amount of $657,443 producing taxes for this service area of $7,362. Section 12. Trinity Islands Street Light Service Area. There is hereby levied upon all taxable real property in the Trinity Islands Street Light Service Area a property tax of 0.15 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $16,829,500 and personal property in the amount of $300 producing taxes for this service area of $2,524. Section 13. Mission Lake Tide Gate Service Area. There is hereby levied upon all taxable real property in the Mission Lake Tide Gate Service Area a property tax of 0.25 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 and 12 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $8,821,600 and personal property in the amount of $4,900 producing taxes for this service area of $2,206. Section 14. Commercial Aircraft Tax. These areawide and service area levies made above are separate from and in addition to the property tax levied on aircraft by Section 3.40.070 of the Kodiak Island Borough Code. This tax shall be levied on the following schedule: FIXED WING ROTOCRAFT Gross Pounds Annual Tax Gross Pounds Annual Tax Non Flyable $50 0-2,000 $400 0-1,000 $100 2,001-3,000 $800 1,001-2,000 $200 3,001-4,000 $1,000 2,001-3,000 $400 4,001-7,000 $1,400 3,001-4,000 $600 7,001-12,500 $1,600 4,001-5,000 $800 5,001-6,000 $1,000 6,001-7,000 $1,200 7,001-8,000 $1,300 8,001-10,000 $1,400 10,001-12,500 $1,500 Section 15. Delinquent Date Established. The billing date for taxes levied pursuant to the provisions of this ordinance shall be July 1, 2024. In accordance with KIBC 3.35.120, the taxes set out in this resolution shall become due on October 15, 2024, if made in a single payment; or if made in two payments half due on August 15, 2024, and half due on November 15, 2024. Should due date fall on a Saturday, Sunday or holiday, the due date shall be the next business day. Said taxes shall be delinquent unless paid before 5:00 p.m. local time, on the due date. Payments may be accepted based on a timely postmark only if the return receives a United States Postal Service cancellation on or before the due date. Effective Date. This ordinance shall be effective upon adoption. Ordinance No. FY2025-01 Page 3 of 4 Ordinance No. FY2025-01 Receiving The 2024 Certified Real And Personal P... Page 15 of 270 AGENDA ITEM #10.A. 132 133 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 134 THIS _ DAY OF 2024. 135 136 137 KODIAK ISLAND BOROUGH 138 ATTEST: 139 140 141 142 Scott Arndt, Borough Mayor Nova Javier, MMC, Borough Clerk 143 144 Introduced by: Borough Manager 145 First reading: 146 Second reading/public hearing: 147 148 VOTES: 149 Ayes: 150 Noes: Ordinance No. FY2025-01 Page 4 of 4 Ordinance No. FY2025-01 Receiving The 2024 Certified Real And Personal P... Page 16 of 270 9 TO: THRU: FROM: DATE: AGENDA ITEM #10.A. KODIAKISL"D BOROUGH Assessing Department MEMORANDUM Kodiak Island Borough Mayor & Assembly Aimee Williams, Borough Manager Seema Garoutte, Borough Assessor May 9, 2024 SUBJECT: Certification of Assessed Values For Fiscal Year 2025 I, Seema Garoutte, in my capacity as Assessor of the Kodiak Island Borough have reviewed the Calendar Year 2024 tax roll generated by the Assessing Department in the manner required by Borough ordinances and State statutes. All values and tax exemptions have been tallied and entered on the tax roll. I have attached a spreadsheet depicting the values for all of the service districts in the borough. As per KIB 3.35.060 B., I hereby certify that the Calendar Year 2024 assessed value for all taxable real and personal property in the Kodiak Island Borough is: Signed $1,833,644,622 Assessor Witness ()/ ( vv f,lov'alavier, Borough Cl cc: Dora Cross, Borough Finance Director Date: May 9, 2024 1(4 Po "The total valuation for aircraft this year is $4,370,000 with 23 accounts subject to taxation by take -off weight. Ordinance No. FY2025-01 Receiving The 2024 Certified Real And Personal P... Page 17 of 270 W n D' W D 0 m z O N O N CP O_ CD C) CD (Q ZT CD N O N 0 CD CD Q ,(7 CD v D m U) O iv IA v CD 00 O N CD * This represents exempt parcels with state mandated charitable and non-profit religious property exemptions. '* The total valuation for aircraft this year is $2,461,000 with 16 accounts subject to taxation by take -off weight. W n D' W D 0 m z 0 N 0 N CP O CD n m ZT m N O N C7 m m' Q :(7 m v D m U) 0 v lA v QQ 0 0 N CD KODIAK ISLAND BOR ** BPP EXEMPT 2,461,000 3,445,532 Tax Code Areas Personal TOTAL 151,432 0 18,800 365,000 Property TAXABLE 66,800 0 TCA 1 City of Kodiak 115,522,368 889,761,160 285,876 0 TCA 2 Woodland Ac St. Lights 657,443 73, 629,123 TCA 3 Airport Fire District 4,255,368 19,374,068 TCA 4 Bayview 0 12,564,200 TCA 5 Rural &Remote Borough 37,875,638 240,532,879 TCA 6 Monashka Bay 254,400 33,141,700 TCA 7 Service District One 8,163,844 393,723,690 TCA 8 Fire Protection Area One 39,308 31,851,878 TCA 9 Womens Bay Fire 1,275,524 113,409,624 TCA 71 Mission Lake Tidegate 4,900 8,826,500 TCA 72 Trinity Islands Street Light 300 16,829,800 2024 CERTIFIED TOTALS 168,049,093 1,833,644,622 4,696,000 5,701,207 **AIR EXEMPT ** BPP EXEMPT 2,461,000 3,445,532 0 20,657 1,870,000 151,432 0 18,800 365,000 1,014,062 0 66,800 0 599, 556 0 44,992 0 285,876 0 20,000 0 33,500 AGENDA ITEM #1O.B. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 6, 2024 4 ' �s ASSEMBLY REGULAR MEETING SUBJECT: Ordinance No. FY2025-02 Adopting The Budget For Fiscal Year 2025 And Appropriating From All Borough Funds ORIGINATOR: Dora Cross, Finance Director RECOMMENDATION: Move to adopt Ordinance No. FY2025-02. DISCUSSION: UPDATE 06/01/24 Ordinance is updated to include additional $20,000 to the General Fund Economic Development department, a $1,645,238 transfer from the General Fund to the Debt Service Fund and an increase of $20.000 to the LEPC Fund budaet. Original 05/06/24 The FY2025 Borough budget, as offered for introduction, is a balanced budget; meaning that proposed expenditures do not exceed anticipated revenues and planned use of fund balance. The attached Level 2 budget includes additional staff and assembly recommended changes after the Manager's Budget was reviewed during various public meetings. The Level 2 budget includes the school districts full funding request of $12,316,558, submitted to the manager on April 30, 2024, and as presented in Resolution No. FY2025-01 to be voted on during a special meeting on May 30, 2024. The resolution required by Alaska Statute 29.45.240 for the levy of taxes will be done as Ordinance No. FY2024-01 per KIBC 3.25.010. The ordinance will be considered at the Assembly's May 9, 2024, regular meeting and is set for public hearing on June 6, 2024. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Alaska Statue 29.45.240. Establishment of Levy and Determination of Rate. (a) The power granted to a municipality to assess, levy, and collect a property tax shall be exercised by means of an ordinance. The rate of levy, the date of equalization, and the date when taxes become delinquent shall be fixed by resolution. (b) A municipality shall annually determine the collector shall mail tax statements setting out delinquent, and penalties and interest. rate of levy before June 15. By July 1 the tax the levy, dates when taxes are payable and KIB Code 3.25.010 Ordinance enactment. The assembly shall enact an appropriation and tax levy ordinance appropriating funds for the expenses and liabilities of the borough each year and levying a tax to defray all expenses and Kodiak Island Borough Ordinance No. FY2025-02 Adopting The Budget For Fiscal Year 2025 And App... Page 20 of 270 AGENDA ITEM #1O.B. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 6, 2024 ASSEMBLY REGULAR MEETING liabilities of the borough for the purposes as specified against all taxable property in the borough each year. Kodiak Island Borough Ordinance No. FY2025-02 Adopting The Budget For Fiscal Year 2025 And App... Page 21 of 270 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 AGENDA ITEM #10.B. KODIAK ISLAND BOROUGH ORDINANCE NO. FY2025-02 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH ADOPTING THE BUDGET FOR FISCAL YEAR 2025 AND APPROPRIATING FROM ALL BOROUGH FUNDS WHEREAS, in accordance with Kodiak Island Borough Code 03.15.040, the Borough Assembly held a public hearing on the proposed Fiscal Year 2025 Budget; and WHEREAS, the Assembly has considered and incorporated the appropriation of funds established in Ordinance No. FY2025-01, which is appropriated in this ordinance and together shall constitute the entire Borough budget and appropriations for FY2025, except for capital improvement projects; and WHEREAS, after hearing public testimony, the Assembly now desires to adopt the FY2025 budget and make appropriations to fund that budget from the corresponding Borough funds. NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the Kodiak Island Borough Code of Ordinances. Section 2: The budget for the fiscal year beginning July 1, 2024, entitled Kodiak Island Borough FY2025 Budget, excluding capital projects, is hereby approved, and appropriated from the corresponding funds: Fund — Title Amount -Department 100-100 Legislative $ 263,224 100-105 Borough Management $ 576,170 100-110 Borough Clerk $ 659,402 100-115 Borough Attorney $ 85,300 100-120 Finance $ 836,023 100-125 Finance — Information Technology $ 1,173,999 100-130 Assessing $ 1,010,802 100-135 Engineering & Facilities $ 454,526 100-140 Community Development $ 773,088 100-142 Building Official $ 190,295 100-160 Economic Development $20,600_5------6W 100-165 General Administration $ 319,462 100-172 Parks & Recreation $ 45,547 100-175 Emergency Preparedness $ 120,997 100-186 Animal Control $ 154,430 100-190 Education/Culture/Recreation $ 15,789 100-191 Non -Profit — Kodiak College & Libraries $ 100,000 100-192- 110 Non -Profit — Health & Social Services $ 85,000 Ordinance No. FY2025-02 Page 1 of 3 Ordinance No. FY2025-02 Adopting The Budget For Fiscal Year 2025 And App... Page 22 of 270 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 AGENDA ITEM #10.B. 100-192- 120 Non -Profit - Education, Culture & Recreation $ 85,000 100-195 Transfers $1.645.238 0 General Fund Subtotal $8,614,892 $ 6� �,949,654 201 Education Support $12,577,465 210 Land Sales $ 150,258 220 Building & Grounds $ 1,275,093 234 LEPC $21,000 $A98 240 Women's Bay Road Service $ 326,600 242 Service Area #1 $ 481,000 243 Service Area #2 $ 0 244 Monashka Bay Road Service $ 53,230 246 Bay View Road Service $ 14,500 250 Fire Protection Area #1 $ 731,500 252 Women's Bay Fire Department $ 248,100 254 KIB Airport Fire District $ 20,900 260 Woodland Acres Lighting $ 6,600 261 Trinity Island Lighting $ 2,900 262 Mission Lake Tide Gate $ 2,200 273 Opioid Class Action Settlement $ 7,052 276 Facility $ 1,450,000 277 Tourism Development $ 120,000 278 Commercial Vessel Passenger $ 0 300 Debt Service $ 7,561,964 530 Solid Waste Collection & Disposal $ 4,760,987 540 Hospital $ 1,384,272 545 Long -Term Care Center $ 875,188 555 Kodiak Fisheries Research Center $ 1,606,446 556 Research Court Apartments $ 109,927 560 E911 Service $ 310,000 Section 3: Every unencumbered appropriation for all funds shall lapse at the close of the fiscal year, June 30, 2025, to the respective fund. An appropriation for a capital improvement, grant award or encumbered contract appropriation for all funds in this ordinance shall not lapse until its purpose has been accomplished or abandoned. Effective Date: This ordinance is effective as provided in Section 2.30.070 of the KIB Code of Ordinances on July 1, 2024. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS _ DAY OF , 2024. KODIAK ISLAND BOROUGH Scott Arndt, Borough Mayor Introduced by: Borough Manager First reading: Ordinance No. FY2025-02 ATTEST: Nova Javier, MMC, Borough Clerk Page 2of3 Ordinance No. FY2025-02 Adopting The Budget For Fiscal Year 2025 And App... Page 23 of 270 AGENDA ITEM #10.B. 47 Second reading/public hearing: 48 49 VOTES: 50 Ayes: 51 Noes: Ordinance No. FY2025-02 Page 3 of 3 Ordinance No. FY2025-02 Adopting The Budget For Fiscal Year 2025 And App... Page 24 of 270 W Q_ Z3 v Z3 0 0 Z 0 T v (Q CD N 0 N CD #� BUI?UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 2 vs Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 2,799,823.60 1,604,686.30 1,737,702.00 1,687,028.21 732,316.00 732,133.00 2,213,117.00 1,480,984.00 311.200 Personal Property Tax 322,419.69 188,508.92 193,078.00 185,731.85 190,000.00 190,000.00 354,254.00 164,254.00 313.120 Aircraft Tax 22,700.00 25,700.00 26,900.00 23,100.00 25,000.00 25,000.00 25,000.00 .00 314.100 PILT- Federal 1,635,659.00 1,753,028.00 1,600,000.00 .00 1,600,000.00 1,600,000.00 1,600,000.00 .00 314.200 PILT - KIHA 19,082.65 14,920.72 19,000.00 21,881.60 15,000.00 15,000.00 15,000.00 .00 314.210 PILT - Alaska Housing 17,471.10 15,248.39 17,000.00 .00 16,000.00 16,000.00 16,000.00 .00 316.100 Sea Products 1,641,428.92 1,554,469.66 1,300,000.00 822,702.81 700,000.00 700,000.00 720,000.00 20,000.00 316.200 Mining - Gravel 2,893.43 1,479.13 5,000.00 1,782.45 1,500.00 1,500.00 1,500.00 .00 316.300 Timber 33,272.72 41,377.94 30,000.00 29,439.59 35,000.00 35,000.00 35,000.00 .00 319.100 Penalties & Interest 303,629.52 232,872.98 260,000.00 224,900.07 250,000.00 250,000.00 250,000.00 .00 322.110 Building Permits 46,065.94 57,238.12 63,000.00 55,445.18 55,000.00 55,000.00 55,000.00 .00 322.120 Subdivision 5,150.00 6,700.00 5,000.00 4,600.00 5,000.00 5,000.00 5,000.00 .00 322.130 Conditional Use Permit 500.00 500.00 500.00 .00 500.00 500.00 500.00 .00 322.140 Zoning Compliance Permit 4,285.00 4,500.00 5,500.00 5,450.00 5,000.00 5,000.00 5,000.00 .00 322.160 Variance Fee 1,500.00 1,200.00 1,500.00 400.00 1,200.00 1,200.00 1,200.00 .00 322.180 Electric Permit 2,373.75 2,581.60 4,500.00 1,904.02 2,500.00 2,500.00 2,500.00 .00 322.190 Plumbing Permit 1,895.50 1,887.88 2,000.00 2,827.68 2,500.00 2,500.00 2,500.00 .00 322.200 P & Z Review Fee .00 350.00 1,000.00 350.00 500.00 500.00 500.00 .00 322.230 Dog Licenses 1,005.00 807.00 800.00 .00 500.00 500.00 500.00 .00 322.239 Business License - Tobacco 200.00 400.00 300.00 200.00 400.00 400.00 400.00 .00 323.100 Tobacco Excise Tax 683,019.03 829,274.10 675,000.00 577,998.96 625,000.00 625,000.00 625,000.00 .00 323.110 Marijuana Excise Tax 952.46 .00 .00 .00 .00 .00 .00 .00 332.100 National Wildlife Refuge 180,874.00 201,160.00 180,000.00 .00 180,000.00 180,000.00 180,000.00 .00 335.110 State Community Assistance (formally State Revenue 343,543.23 477,242.27 477,242.00 481,596.09 302,379.00 302,379.00 302,379.00 .00 Sharing) 335.130 Fisheries Business Tax 854,208.88 1,347,362.01 1,000,000.00 1,332,436.02 1,000,000.00 1,000,000.00 1,000,000.00 .00 335.132 Business Fisheries & Landing Tax 95,843.30 59,341.15 100,000.00 70,620.02 70,000.00 70,000.00 70,000.00 .00 335.150 Telephone & Electric 20,441.49 20,778.14 16,000.00 .00 17,000.00 17,000.00 17,000.00 .00 335.170 Liquor License .00 .00 .00 120.00 .00 .00 .00 .00 335.175 Marijuana Licenses 600.00 3,000.00 .00 300.00 .00 .00 .00 .00 335.190 PERS on Behalf Payment 160,242.35 51,677.31 67,070.00 57,943.37 116,792.00 116,792.00 116,792.00 .00 351.100 Animal Control .00 220.00 .00 111.00 .00 .00 .00 .00 361.100 Interest Earnings 77,748.75 490,026.89 300,000.00 1,186,679.53 1,000,000.00 1,000,000.00 1,000,000.00 .00 361.110 Gain / Loss on Sale .00 .00 .00 110.00 .00 .00 .00 .00 361.300 Change in Fair Market Value (449,043.85) (67,243.40) .00 754,528.01 .00 .00 .00 .00 380.110 Jury Duty 375.00 100.00 200.00 400.00 200.00 200.00 200.00 .00 380.120 Sale of Copies 64.20 7.50 50.00 .00 50.00 50.00 50.00 .00 380.122 Sale of Maps 710.38 519.89 500.00 538.67 500.00 500.00 500.00 .00 Run by Dora Cross on 06/01/2024 13:50:39 PM Page 1 of 23 W s? Z' W Z3 0 0 z 0 v 0 N 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 13:50:39 PM Page 2 of 23 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues 380.130 Dishonored Check Fee 85.00 150.00 .00 120.00 .00 .00 .00 .00 380.170 Other 381.10 10,191.74 .00 8,448.70 .00 .00 .00 .00 391.300 Debt Service .00 5,879,272.00 .00 .00 .00 .00 .00 .00 392.100 Sale / General Fixed Assets .00 .00 .00 15,700.00 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $8,831,401.14 $14,811,536.24 $8,088,842.00 $7,555,393.83 $6,949,837.00 $6,949,654.00 $8,614,892.00 $1,665,238.00 REVENUE TOTALS $8,831,401.14 $14,811,536.24 $8,088,842.00 $7,555,393.83 $6,949,837.00 $6,949,654.00 $8,614,892.00 $1,665,238.00 Run by Dora Cross on 06/01/2024 13:50:39 PM Page 2 of 23 W n Z' W Z3 n z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 100 - Legislative 410.106 Mayoral Stipend 410.108 Assembly Stipend 420.120 FICA Taxes 420.140 Retirement 420.150 Workers Compensation 430.100 Political Lobbyist 430.101 Lobbying Expense 430.102 Consolidation Expenses 450.100 Office Supplies 450.115 Computer Software <$5000 450.120 Printing / Binding 450.140 Dues / Books / Periodicals 450.160 Furniture / Fixtures 450.170 Machinery / Equipment <$5000 450.200 Honorarium / Amenities 450.210 Food / Business Lunch/Meeting Rooms 450.300 Travel / Per Diem 450.301 Mayor Travel / Per Diem 450.330 Rent 450.340 Telephone/Communications 450.485 Town Meeting Costs Department 100 - Legislative Totals Run by Dora Cross on 06/01/2024 13:50:39 PM 6,000.00 9,100.00 9,100.00 6,300.00 8,400.00 8,400.00 8,400.00 .00 26,200.00 41,500.00 43,500.00 32,500.00 43,000.00 43,000.00 43,000.00 .00 2,386.80 3,886.20 4,024.00 2,968.20 3,932.00 3,932.00 3,932.00 .00 919.08 1,596.22 1,506.00 2,687.13 3,853.00 3,853.00 3,853.00 .00 106.51 161.92 166.00 121.72 164.00 164.00 164.00 .00 69,000.00 70,000.00 72,000.00 62,000.00 72,000.00 72,000.00 72,000.00 .00 .00 .00 1,500.00 .00 1,500.00 1,500.00 1,500.00 .00 963.00 .00 .00 .00 .00 .00 .00 .00 698.69 468.87 1,000.00 334.04 1,000.00 1,000.00 1,000.00 .00 .00 .00 500.00 .00 .00 .00 .00 .00 .00 .00 500.00 .00 .00 .00 .00 .00 19,891.70 20,691.65 20,500.00 20,248.44 23,000.00 23,000.00 23,000.00 .00 .00 .00 1,000.00 .00 1,000.00 1,000.00 1,000.00 .00 502.20 .00 2,000.00 .00 500.00 500.00 500.00 .00 .00 210.57 2,000.00 406.42 3,000.00 3,000.00 3,000.00 .00 216.06 1,091.03 2,500.00 678.99 2,500.00 2,500.00 2,500.00 .00 .00 13,062.25 25,000.00 4,089.71 25,000.00 25,000.00 25,000.00 .00 .00 5,015.19 6,000.00 8,385.06 16,500.00 16,500.00 16,500.00 .00 .00 .00 55,375.00 55,375.00 55,375.00 55,375.00 55,375.00 .00 2,347.25 2,021.83 500.00 209.83 500.00 500.00 500.00 .00 .00 .00 2,000.00 1,500.00 2,000.00 2,000.00 2,000.00 .00 $129,231.29 $168,805.73 $250,671.00 $197,804.54 $263,224.00 $263,224.00 $263,224.00 $0.00 Page 3 of 23 W n Z' W Z3 z 0 v 0 fV 00 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 13:50:39 PM Page 4 of 23 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 105 - Borough Management 410.110 Salaries 344,031.75 150,495.80 273,486.00 228,037.78 322,870.00 322,870.00 322,870.00 .00 410.130 Overtime 67.10 1,853.74 3,000.00 269.58 4,000.00 4,000.00 4,000.00 .00 410.152 Cell Phone Stipend 1,438.87 200.00 1,200.00 1,100.00 1,200.00 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 24.23 5,486.85 28.00 22.84 328.00 328.00 328.00 .00 420.120 FICA Taxes 23,963.27 11,309.54 21,243.00 17,247.63 25,097.00 25,097.00 25,097.00 .00 420.130 Group Insurance 82,957.62 35,803.29 51,820.00 45,675.48 66,700.00 66,700.00 66,700.00 .00 420.140 Retirement 72,986.50 37,028.42 69,398.00 55,552.63 87,470.00 87,470.00 87,470.00 .00 420.150 Workers Compensation 643.93 702.88 889.00 734.14 2,197.00 2,197.00 2,197.00 .00 430.140 Contracted Services 7,342.95 31,369.00 75,000.00 2,450.00 40,000.00 30,000.00 30,000.00 .00 450.100 Office Supplies 2,212.49 143.09 2,000.00 9.89 3,000.00 3,000.00 3,000.00 .00 450.120 Printing / Binding 2,190.48 4,115.90 3,300.00 2,563.03 3,000.00 3,000.00 3,000.00 .00 450.130 Postage 18.60 11.60 .00 .00 .00 .00 .00 .00 450.140 Dues/ Books/ Periodicals 2,845.34 808.60 3,000.00 1,032.00 3,000.00 3,000.00 3,000.00 .00 450.160 Furniture / Fixtures .00 339.73 500.00 .00 2,000.00 2,000.00 2,000.00 .00 450.170 Machinery/ Equipment <$5000 .00 .00 2,000.00 .00 2,000.00 .00 .00 .00 450.200 Honorarium / Amenities 1,878.97 1,000.00 2,000.00 700.00 2,000.00 2,000.00 2,000.00 .00 450.210 Food / Business Lunch/Meeting Rooms 415.45 .00 1,000.00 .00 1,000.00 1,000.00 1,000.00 .00 450.270 Continuing Education 1,820.14 8.00 4,000.00 2,675.00 4,000.00 14,000.00 14,000.00 .00 450.290 Recruit / Relocation 13,692.22 5,422.17 5,000.00 223.34 5,000.00 .00 .00 .00 450.300 Travel / Per Diem 1,549.77 1,053.00 3,000.00 7,875.07 10,000.00 10,000.00 10,000.00 .00 450.330 Rent 39,849.00 39,849.00 39,508.00 39,508.00 39,508.00 39,508.00 39,508.00 .00 450.340 Telephone/Communications 954.61 808.03 800.00 687.87 800.00 800.00 800.00 .00 492.530 Allocated to Solid Waste (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) .00 492.540 Allocated to Hospital (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) .00 492.555 Allocated to KFRC (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) .00 Department 105 - Borough Management Totals $558,883.29 $285,808.64 $520,172.00 $364,364.28 $583,170.00 $576,170.00 $576,170.00 $0.00 Run by Dora Cross on 06/01/2024 13:50:39 PM Page 4 of 23 T v (Q CD N 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 13:50:39 PM Page 5 of 23 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 110 - Borough Clerk 410.110 Salaries 230,037.79 259,539.23 267,209.00 247,142.16 296,136.00 296,136.00 296,136.00 .00 410.120 Temporary Help 2,014.48 14,178.68 49,228.00 .00 .00 .00 .00 .00 410.130 Overtime 6,408.78 6,612.45 10,000.00 5,068.20 7,000.00 7,000.00 7,000.00 .00 410.152 Cell Phone Stipend 1,557.86 1,400.00 1,200.00 1,100.00 1,200.00 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 2,309.83 26.65 33.00 24.61 304.00 304.00 304.00 .00 420.120 FICA Taxes 18,325.00 21,626.75 25,064.00 18,735.83 23,282.00 23,282.00 23,282.00 .00 420.130 Group Insurance 67,848.51 73,197.76 77,730.00 68,503.98 80,040.00 80,040.00 80,040.00 .00 420.140 Retirement 53,189.45 65,746.44 69,579.00 59,965.59 81,119.00 81,119.00 81,119.00 .00 420.150 Workers Compensation 836.90 901.68 1,048.00 792.57 974.00 974.00 974.00 .00 430.130 Consultants .00 .00 1,000.00 .00 .00 .00 .00 .00 430.140 Contracted Services .00 .00 1,000.00 .00 1,000.00 1,000.00 1,000.00 .00 450.100 Office Supplies 1,106.05 406.03 1,000.00 323.66 2,000.00 2,000.00 2,000.00 .00 450.110 Operating Supplies .00 .00 1,000.00 .00 .00 .00 .00 .00 450.120 Printing / Binding 11,263.95 6,761.79 5,000.00 5,373.95 7,000.00 7,000.00 7,000.00 .00 450.130 Postage 271.77 75.83 .00 82.36 .00 .00 .00 .00 450.140 Dues / Books / Periodicals 1,002.73 1,046.00 1,500.00 1,071.00 1,500.00 1,500.00 1,500.00 .00 450.160 Furniture / Fixtures 351.48 339.47 1,000.00 .00 1,000.00 1,000.00 1,000.00 .00 450.200 Honorarium / Amenities .98 .00 300.00 .00 300.00 300.00 300.00 .00 450.210 Food / Business Lunch/Meeting Rooms .00 111.97 100.00 33.47 100.00 100.00 100.00 .00 450.230 Advertising / Hearings 11,037.33 16,420.15 30,000.00 15,594.83 30,000.00 20,000.00 20,000.00 .00 450.232 Advertising - APOC to Advertising - Ballot .00 .00 .00 .00 1,000.00 1,000.00 1,000.00 .00 Propositions 450.240 Filing / Record Fees .00 57.40 .00 .00 .00 .00 .00 .00 450.270 Continuing Education 5,847.23 22,473.20 25,000.00 9,381.45 25,000.00 35,000.00 35,000.00 .00 450.290 Recruit / Relocation 2,290.16 6,982.24 .00 70.00 .00 .00 .00 .00 450.300 Travel / Per Diem .00 1,639.00 5,000.00 507.50 5,000.00 1,000.00 1,000.00 .00 450.327 Fines 9.84 .00 .00 .00 .00 .00 .00 .00 450.330 Rent 49,772.00 49,772.00 50,947.00 50,947.00 50,947.00 50,947.00 50,947.00 .00 450.340 Telephone/Communications 222.50 249.70 .00 216.19 .00 .00 .00 .00 450.430 Maint & Repairs 1,685.00 43.98 .00 .00 .00 .00 .00 .00 450.470 Election Local 50,603.87 46,077.31 45,000.00 32,237.01 45,000.00 45,000.00 45,000.00 .00 450.480 Boards & Committees 1,542.22 774.59 1,000.00 345.46 2,000.00 2,000.00 2,000.00 .00 450.530 Records Management 79.97 152.70 5,000.00 77.47 1,500.00 1,500.00 1,500.00 .00 450.531 Transcription / Record Restoration Fee .00 350.00 .00 .00 .00 .00 .00 .00 Department 110 - Borough Clerk Totals $519,615.68 $596,963.00 $674,938.00 $517,594.29 $663,402.00 $659,402.00 $659,402.00 $0.00 Run by Dora Cross on 06/01/2024 13:50:39 PM Page 5 of 23 W n Z' W Z3 0 0 z 0 v 0 w CD0 N CD BOW O U,9H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 13:50:39 PM Page 6 of 23 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 115 - Borough Attorney 431.110 Litigation Expenses 19,028.85 .00 .00 .00 20,000.00 20,000.00 20,000.00 .00 431.120 Legal Fees 41,788.12 26,042.45 80,000.00 12,982.29 50,000.00 50,000.00 50,000.00 .00 450.230 Advertising / Hearings 9,781.09 12,122.28 4,000.00 9,585.84 8,000.00 8,000.00 8,000.00 .00 450.240 Filing / Record Fees 2,798.00 2,657.00 3,000.00 6,724.70 2,800.00 2,800.00 2,800.00 .00 450.245 Title Search Fees 7,500.00 3,025.00 1,500.00 .00 4,000.00 4,000.00 4,000.00 .00 450.323 Collection Expense 240.00 60.00 2,000.00 .00 500.00 500.00 500.00 .00 Department 115 - Borough Attorney Totals $81,136.06 $43,906.73 $90,500.00 $29,292.83 $85,300.00 $85,300.00 $85,300.00 $0.00 Run by Dora Cross on 06/01/2024 13:50:39 PM Page 6 of 23 W s? Z' sv Z3 0 0 z 0 v (D w 0 N BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 13:50:39 PM Page 7 of 23 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 120 - Finance Department 410.110 Salaries 413,112.92 493,859.20 536,664.00 378,188.79 469,321.00 469,321.00 469,321.00 .00 410.120 Temporary Help 18,004.26 .00 .00 .00 .00 .00 .00 .00 410.130 Overtime 135.08 192.01 1,000.00 84.94 500.00 500.00 500.00 .00 410.152 Cell Phone Stipend 450.00 .00 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes 43.01 49.59 54.00 37.54 470.00 470.00 470.00 .00 420.120 FICA Taxes 31,819.41 36,399.59 41,131.00 27,754.45 35,941.00 35,941.00 35,941.00 .00 420.130 Group Insurance 156,197.60 166,540.51 174,893.00 127,433.24 160,080.00 160,080.00 160,080.00 .00 420.140 Retirement 129,734.89 122,167.60 134,954.00 94,347.28 125,724.00 125,724.00 125,724.00 .00 420.150 Workers Compensation 1,565.56 1,581.02 1,721.00 1,202.84 1,503.00 1,503.00 1,503.00 .00 450.100 Office Supplies 1,455.85 1,971.83 2,000.00 1,564.93 2,000.00 2,000.00 2,000.00 .00 450.120 Printing / Binding 10,043.77 13,206.29 10,000.00 10,584.50 12,000.00 12,000.00 12,000.00 .00 450.140 Dues / Books / Periodicals 3,336.07 2,073.06 2,500.00 2,304.30 3,500.00 3,500.00 3,500.00 .00 450.160 Furniture / Fixtures .00 728.63 .00 .00 .00 .00 .00 .00 450.210 Food / Business Lunch/Meeting Rooms 58.62 135.24 50.00 .00 150.00 150.00 150.00 .00 450.220 Insurance & Bonding 2,925.00 679.90 2,925.00 3,200.00 3,200.00 3,200.00 3,200.00 .00 450.270 Continuing Education 1,978.00 2,682.65 4,000.00 852.73 3,500.00 3,500.00 3,500.00 .00 450.290 Recruit / Relocation 2,276.69 .00 .00 857.55 .00 .00 .00 .00 450.330 Rent 66,556.00 66,556.00 65,953.00 65,953.00 65,953.00 65,953.00 65,953.00 .00 450.340 Telephone/Communications 442.67 506.21 500.00 447.29 500.00 500.00 500.00 .00 450.430 Maint & Repairs .00 .00 .00 185.74 .00 .00 .00 .00 492.210 Allocated to Land Sales (1,000.00) (1,000.00) (1,000.00) (1,000.00) (1,000.00) (1,000.00) (1,000.00) .00 492.530 Allocated to Solid Waste (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) .00 492.540 Allocated to Hospital (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) .00 492.555 Allocated to KFRC (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) .00 Department 120 - Finance Department Totals $791,816.40 $861,010.33 $930,026.00 $666,680.12 $836,023.00 $836,023.00 $836,023.00 $0.00 Run by Dora Cross on 06/01/2024 13:50:39 PM Page 7 of 23 W s? Z' sv Z3 0 0 z 0 BOWOU19H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 8 of 23 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 125 - Information Technology 410.110 Salaries 229,581.00 236,199.52 349,969.00 274,064.72 322,064.00 322,064.00 322,064.00 .00 410.120 Temporary Help .00 16,509.91 .00 .00 .00 .00 .00 .00 410.130 Overtime 4,100.19 4,028.02 5,000.00 1,094.66 5,000.00 5,000.00 5,000.00 .00 410.152 Cell Phone Stipend 2,924.19 3,100.00 3,600.00 3,251.61 3,600.00 3,600.00 3,600.00 .00 420.110 Unemployment Taxes 22.45 23.86 36.00 26.44 331.00 331.00 331.00 .00 420.120 FICA Taxes 17,573.75 19,740.25 27,431.00 20,493.21 25,296.00 25,296.00 25,296.00 .00 420.130 Group Insurance 64,926.98 70,685.77 110,118.00 89,895.53 106,720.00 106,720.00 106,720.00 .00 420.140 Retirement 68,007.54 59,346.24 89,097.00 66,442.90 87,522.00 87,522.00 87,522.00 .00 420.150 Workers Compensation 828.52 791.25 1,147.00 705.58 1,058.00 1,058.00 1,058.00 .00 420.160 Termination Reserve .00 .00 22,000.00 .00 .00 .00 .00 .00 430.140 Contracted Services 533.93 527.00 125,000.00 .00 25,000.00 25,000.00 25,000.00 .00 450.100 Office Supplies 93.01 718.04 1,000.00 262.41 1,000.00 1,000.00 1,000.00 .00 450.110 Operating Supplies 526.50 536.85 4,000.00 6,874.42 4,000.00 4,000.00 4,000.00 .00 450.115 Computer Software <$5000 686.01 9,126.71 5,200.00 4,865.35 .00 .00 .00 .00 450.120 Printing / Binding 2,199.10 2,546.28 1,800.00 1,935.10 1,950.00 1,950.00 1,950.00 .00 450.140 Dues / Books / Periodicals .00 79.98 300.00 .00 .00 .00 .00 .00 450.160 Furniture / Fixtures 92.02 .00 1,000.00 .00 1,000.00 1,000.00 1,000.00 .00 450.170 Machinery/ Equipment <$5000 14,597.87 98,802.04 12,200.00 12,204.13 14,200.00 16,200.00 16,200.00 .00 450.210 Food / Business Lunch/Meeting Rooms .00 246.89 .00 119.76 .00 .00 .00 .00 450.221 Property Insurance .00 .00 .00 285.00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts .00 .00 .00 (57.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 396.28 .00 .00 .00 .00 .00 .00 450.270 Continuing Education 383.98 2,825.23 6,000.00 .00 8,000.00 8,000.00 8,000.00 .00 450.290 Recruit / Relocation 4,628.64 8,355.80 .00 185.05 .00 .00 .00 .00 450.330 Rent 70,174.00 70,174.00 63,074.00 63,074.00 63,074.00 63,074.00 63,074.00 .00 450.340 Telephone/Communications 3,752.22 4,252.22 4,600.00 4,195.34 1,000.00 1,000.00 1,000.00 .00 450.430 Maint & Repairs 4,795.81 4,845.31 5,000.00 669.05 5,000.00 5,000.00 5,000.00 .00 450.435 Maint Agreements 298,317.00 235,512.47 420,350.00 449,164.08 489,184.00 489,184.00 489,184.00 .00 470.100 Machinery/ Equipment >$5000 .00 .00 65,000.00 12,862.88 7,000.00 7,000.00 7,000.00 .00 Department 125 -Information Technology Totals $788,744.71 $849,369.92 $1,322,922.00 $1,012,614.22 $1,171,999.00 $1,173,999.00 $1,173,999.00 $0.00 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 8 of 23 W s? Z' sv Z3 0 0 z 0 v 0 W W 0 N BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 9 of 23 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 130 - Assessing Department 410.110 Salaries 419,512.78 335,191.37 399,904.00 324,844.87 466,966.00 466,966.00 466,966.00 .00 410.120 Temporary Help 22,096.93 16,693.65 14,688.00 6,869.11 .00 .00 .00 .00 410.130 Overtime 597.90 .00 .00 146.48 .00 200.00 200.00 .00 410.152 Cell Phone Stipend 2,256.80 1,146.80 1,200.00 1,080.05 1,200.00 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 8,546.20 33.43 42.00 32.51 468.00 468.00 468.00 .00 420.120 FICA Taxes 33,133.21 26,161.35 31,808.00 24,703.88 35,815.00 35,815.00 35,815.00 .00 420.130 Group Insurance 120,718.10 111,436.94 127,827.00 107,152.17 160,080.00 160,080.00 160,080.00 .00 420.140 Retirement 109,201.29 82,868.10 100,376.00 81,548.44 124,960.00 124,960.00 124,960.00 .00 420.150 Workers Compensation 13,960.12 10,567.75 12,432.00 10,287.55 14,841.00 14,841.00 14,841.00 .00 430.140 Contracted Services .00 .00 .00 536.94 .00 .00 .00 .00 431.110 Litigation Expenses 50,817.50 110,309.31 75,000.00 77,181.02 75,000.00 75,000.00 75,000.00 .00 431.120 Legal Fees 12,916.00 7,401.70 30,000.00 9,689.95 30,000.00 30,000.00 30,000.00 .00 450.100 Office Supplies 922.82 1,278.68 3,000.00 2,183.20 4,000.00 4,000.00 4,000.00 .00 450.115 Computer Software <$5000 .00 .00 .00 .00 300.00 300.00 300.00 .00 450.120 Printing / Binding 3,451.37 3,390.60 5,000.00 3,224.14 5,000.00 5,000.00 5,000.00 .00 450.130 Postage 6.00 .00 .00 .00 .00 .00 .00 .00 450.140 Dues/ Books/ Periodicals 3,173.03 4,702.02 3,500.00 1,468.00 5,000.00 5,000.00 5,000.00 .00 450.160 Furniture / Fixtures .00 8,659.09 3,000.00 .00 1,250.00 1,250.00 1,250.00 .00 450.170 Machinery / Equipment <$5000 .00 .00 .00 849.99 .00 .00 .00 .00 450.210 Food / Business Lunch/Meeting Rooms .00 354.73 .00 .00 .00 .00 .00 .00 450.230 Advertising / Hearings 590.39 969.56 500.00 2,520.84 3,000.00 3,000.00 3,000.00 .00 450.245 Title Search Fees .00 320.00 1,440.00 300.00 1,000.00 1,000.00 1,000.00 .00 450.270 Continuing Education 4,562.12 3,815.26 10,000.00 6,179.45 10,000.00 10,000.00 10,000.00 .00 450.290 Recruit/ Relocation 90.78 183.05 .00 94.01 .00 .00 .00 .00 450.300 Travel/ Per Diem 8,145.00 607.74 25,000.00 174.00 25,000.00 25,000.00 25,000.00 .00 450.330 Rent 42,528.00 42,528.00 47,822.00 47,822.00 47,822.00 47,822.00 47,822.00 .00 450.340 Telephone/Communications 316.19 361.62 400.00 319.50 400.00 400.00 400.00 .00 492.560 Allocated to 911 Services (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) .00 Department 130 - Assessing Department Totals $856,042.53 $767,480.75 $891,439.00 $707,708.10 $1,010,602.00 $1,010,802.00 $1,010,802.00 $0.00 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 9 of 23 W s? Z' sv Z3 0 0 z 0 v 0 w 0 N CD BOWOU19H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 10 of 23 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 135 - Engineering / Facilities 410.110 Salaries 185,618.23 191,175.90 271,808.00 212,992.27 195,227.00 195,227.00 195,227.00 .00 410.120 Temporary Help .00 1,547.97 .00 5,581.44 32,247.00 32,247.00 32,247.00 .00 410.130 Overtime 1,253.82 510.78 .00 452.16 2,000.00 2,000.00 2,000.00 .00 410.152 Cell Phone Stipend 2,408.00 611.23 2,796.00 1,074.00 400.00 400.00 400.00 .00 420.110 Unemployment Taxes 18.33 18.65 27.00 21.23 230.00 230.00 230.00 .00 420.120 FICA Taxes 13,895.56 14,479.52 21,007.00 16,340.45 17,585.00 17,585.00 17,585.00 .00 420.130 Group Insurance 64,972.80 61,820.43 86,799.00 72,344.13 78,706.00 78,706.00 78,706.00 .00 420.140 Retirement 66,809.46 42,731.37 68,224.00 56,809.35 52,778.00 52,778.00 52,778.00 .00 420.150 Workers Compensation 3,645.59 2,906.52 7,130.00 3,304.98 4,164.00 4,164.00 4,164.00 .00 450.100 Office Supplies 726.75 1,423.24 12,000.00 3,767.85 1,800.00 1,800.00 1,800.00 .00 450.110 Operating Supplies 51.64 70.83 1,000.00 313.20 1,000.00 1,000.00 1,000.00 .00 450.120 Printing / Binding 3,074.99 4,166.31 2,500.00 3,696.51 2,500.00 2,500.00 2,500.00 .00 450.140 Dues/ Books/ Periodicals .00 156.00 1,000.00 168.00 500.00 500.00 500.00 .00 450.160 Furniture/Fixtures 434.49 615.48 2,500.00 1,102.53 2,500.00 2,500.00 2,500.00 .00 450.170 Machinery/ Equipment <$5000 .00 .00 2,000.00 849.99 1,000.00 1,000.00 1,000.00 .00 450.210 Food / Business Lunch/Meeting Rooms 57.22 232.32 500.00 224.01 500.00 500.00 500.00 .00 450.230 Advertising / Hearings 312.18 3,291.21 3,000.00 66.40 .00 .00 .00 .00 450.270 Continuing Education 4,129.85 150.00 4,500.00 4,355.77 4,500.00 4,500.00 4,500.00 .00 450.290 Recruit/Relocation 1,169.50 1,082.01 1,000.00 209.04 1,000.00 1,000.00 1,000.00 .00 450.300 Travel / Per Diem .00 1,053.00 2,500.00 181.50 2,500.00 2,500.00 2,500.00 .00 450.330 Rent 56,882.00 56,882.00 52,189.00 52,189.00 52,189.00 52,189.00 52,189.00 .00 450.340 Telephone/Communications 734.55 506.21 1,200.00 447.29 1,200.00 1,200.00 1,200.00 .00 450.430 Maint & Repairs 125.00 .00 .00 83.68 .00 .00 .00 .00 Department 135 - Engineering / Facilities Totals $406,319.96 $385,430.98 $543,680.00 $436,574.78 $454,526.00 $454,526.00 $454,526.00 $0.00 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 10 of 23 W n Z' W Z3 0 0 z 0 BOWOU19H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 11 of 23 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 140 - Community Development 410.110 Salaries 239,862.39 200,004.79 339,930.00 230,898.16 344,122.00 344,122.00 344,122.00 .00 410.130 Overtime 1,301.70 1,537.53 3,000.00 2,350.32 4,000.00 4,000.00 4,000.00 .00 410.152 Cell Phone Stipend 1,253.20 1,540.41 1,200.00 2,055.43 2,400.00 2,400.00 2,400.00 .00 420.110 Unemployment Taxes 23.92 1,589.08 34.00 23.40 351.00 351.00 351.00 .00 420.120 FICA Taxes 19,408.45 16,850.33 26,326.00 19,208.98 26,815.00 26,815.00 26,815.00 .00 420.130 Group Insurance 94,120.04 65,139.58 105,363.00 75,047.08 106,720.00 106,720.00 106,720.00 .00 420.140 Retirement 71,609.19 45,889.60 86,075.00 58,736.70 93,157.00 93,157.00 93,157.00 .00 420.150 Workers Compensation 3,424.36 2,868.05 8,877.00 2,839.73 3,415.00 3,415.00 3,415.00 .00 430.140 Contracted Services 4,440.00 15,250.00 50,000.00 720.00 40,000.00 40,000.00 40,000.00 .00 430.145 Junk Removal Services 10,836.50 11,651.25 20,000.00 8,406.45 20,000.00 20,000.00 20,000.00 .00 431.110 Litigation Expenses .00 540.00 .00 .00 .00 .00 .00 .00 431.120 Legal Fees 5,276.00 7,340.00 10,000.00 5,480.69 10,000.00 10,000.00 10,000.00 .00 450.100 Office Supplies 1,409.79 1,041.49 1,500.00 954.60 1,500.00 1,500.00 1,500.00 .00 450.120 Printing / Binding 2,123.53 3,367.72 6,000.00 1,500.15 6,000.00 6,000.00 6,000.00 .00 450.130 Postage .00 100.35 .00 .00 .00 .00 .00 .00 450.140 Dues/ Books/ Periodicals 597.00 1,188.46 1,300.00 789.00 1,500.00 1,500.00 1,500.00 .00 450.160 Furniture / Fixtures .00 .00 500.00 203.29 500.00 500.00 500.00 .00 450.170 Machinery / Equipment <$5000 49.91 .00 .00 .00 .00 .00 .00 .00 450.230 Advertising / Hearings 2,650.79 4,133.10 5,500.00 3,363.94 5,500.00 5,500.00 5,500.00 .00 450.245 Title Search Fees .00 125.00 500.00 .00 500.00 500.00 500.00 .00 450.270 Continuing Education 214.00 81.52 10,000.00 3,186.90 10,000.00 20,000.00 20,000.00 .00 450.290 Recruit / Relocation 12,833.69 9,477.88 8,500.00 14,794.39 .00 .00 .00 .00 450.300 Travel/ Per Diem .00 .00 5,000.00 .00 .00 .00 .00 .00 450.302 Commission Travel/Training 650.00 .00 14,000.00 .00 14,000.00 14,000.00 14,000.00 .00 450.330 Rent 68,472.00 68,472.00 55,448.00 55,448.00 55,448.00 55,448.00 55,448.00 .00 450.340 Telephone/Communications 316.19 361.62 360.00 319.50 360.00 360.00 360.00 .00 450.480 Boards & Committees 15,200.00 15,200.00 16,800.00 10,200.00 16,800.00 16,800.00 16,800.00 .00 Department 140 - Community Development Totals $556,072.65 $473,749.76 $776,213.00 $496,526.71 $763,088.00 $773,088.00 $773,088.00 $0.00 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 11 of 23 A LI sv 0 z 0 v 0 w 0 N 0 BOW O U,9H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 12 of 23 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 142 - Building Official 430.140 Contracted Services 157,470.99 194,528.60 170,000.00 129,979.79 170,000.00 170,000.00 170,000.00 .00 450.330 Rent 20,491.00 20,491.00 20,295.00 20,295.00 20,295.00 20,295.00 20,295.00 .00 Department 142 - Building Official Totals $177,961.99 $215,019.60 $190,295.00 $150,274.79 $190,295.00 $190,295.00 $190,295.00 $0.00 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 12 of 23 A LI sv z 0 v w O N 0 BOW O U,9H Budget Worksheet Report Budget Year 2025 Department 160 - Economic Development Totals $600.00 $10,600.00 $600.00 $5,600.00 $600.00 $600.00 $20,600.00 $20,000.00 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 13 of 23 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 160 - Economic Development 430.140 Contracted Services .00 .00 .00 5,000.00 .00 .00 .00 .00 448.401 Kodiak Salmon Workgroup .00 .00 .00 .00 .00 .00 20,000.00 20,000.00 448.415 Kodiak Economic Development Corporation .00 10,000.00 .00 .00 .00 .00 .00 .00 450.140 Dues/ Books/ Periodicals 600.00 600.00 600.00 600.00 600.00 600.00 600.00 .00 Department 160 - Economic Development Totals $600.00 $10,600.00 $600.00 $5,600.00 $600.00 $600.00 $20,600.00 $20,000.00 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 13 of 23 W n Z' W Z3 0 0 Z 0 v (Q 0 W 00 0 N CD #� Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 2 vs Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 165 - General Administration 410.110 Salaries .00 1,043.48 48,202.00 .00 .00 .00 .00 .00 410.120 Temporary Help .00 4.72 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .00 .12 5.00 28,223.83 12,000.00 12,000.00 12,000.00 .00 420.120 FICA Taxes .00 77.70 3,687.00 .00 .00 .00 .00 .00 420.130 Group Insurance .00 .00 18,655.00 .00 .00 .00 .00 .00 420.140 Retirement (.31) 229.55 12,099.00 (.02) .00 .00 .00 .00 420.150 Workers Compensation .00 19.13 561.00 .00 .00 .00 .00 .00 431.120 Legal Fees .00 180.00 .00 .00 .00 .00 .00 .00 432.100 Professional Services 96,697.74 118,790.97 105,500.00 113,198.37 127,000.00 127,000.00 127,000.00 .00 432.110 Out of Pocket Expenses 7,508.95 7,599.03 8,000.00 8,427.08 8,000.00 8,000.00 8,000.00 .00 432.120 Contracted Services 5,144.26 2,544.15 2,600.00 2,545.01 42,600.00 42,600.00 42,600.00 .00 450.100 Office Supplies 1,509.89 1,443.06 3,000.00 1,921.67 3,000.00 3,000.00 3,000.00 .00 450.120 Printing / Binding 14,815.72 5,728.26 13,000.00 8,499.38 10,000.00 10,000.00 10,000.00 .00 450.130 Postage 11,919.85 5,802.81 8,000.00 9,454.34 8,000.00 8,000.00 8,000.00 .00 450.160 Furniture / Fixtures .00 1,319.90 .00 .00 .00 .00 .00 .00 450.170 Machinery / Equipment <$5000 .00 .00 .00 195.99 .00 .00 .00 .00 450.180 Equipment Rental 900.18 875.88 1,000.00 218.97 875.00 875.00 875.00 .00 450.210 Food / Business Lunch/Meeting Rooms 595.19 1,881.34 2,000.00 323.73 2,000.00 2,000.00 2,000.00 .00 450.222 General Liablity Insurance Coverage 11,255.00 14,469.00 16,500.00 22,819.28 23,000.00 23,000.00 23,000.00 .00 450.223 Crime Protection Insurance Coverage 400.00 400.00 400.00 400.00 400.00 400.00 400.00 .00 450.224 Insurance Coverage Discounts (4,575.00) (5,223.00) (5,000.00) (6,892.00) .00 .00 .00 .00 450.230 Advertising / Hearings 257.45 1,124.00 .00 .00 .00 .00 .00 .00 450.251 Miscellaneous 49.28 27.60 .00 50,926.05 .00 .00 .00 .00 450.290 Recruit/ Relocation .00 .00 .00 500.00 .00 .00 .00 .00 450.300 Travel/ Per Diem .00 5,456.50 .00 .00 .00 .00 .00 .00 450.320 Bad Debt Expense 9,995.54 429.80 600.00 3.60 .00 .00 .00 .00 450.323 Collection Expense .00 22.00 .00 8.30 .00 .00 .00 .00 450.325 Settlement Costs .00 .00 .00 588,300.83 .00 .00 .00 .00 450.327 Fines 8,462.36 12.60 .00 .00 .00 .00 .00 .00 450.330 Rent .00 .00 49,987.00 49,987.20 49,987.00 49,987.00 49,987.00 .00 450.340 Telephone/Communications 63.29 72.35 .00 63.93 .00 .00 .00 .00 450.350 Electricity .00 12.68 .00 .00 .00 .00 .00 .00 450.360 Fuel- Heating .00 34.24 .00 .00 .00 .00 .00 .00 450.365 Fuel - Vehicle 3,042.52 3,168.17 4,000.00 2,119.07 4,000.00 4,000.00 4,000.00 .00 450.370 Water & Sewer .00 41.82 .00 .00 .00 .00 .00 .00 450.430 Maint & Repairs 200.47 17.24 .00 119.53 .00 .00 .00 .00 450.440 Auto Maint & Repairs 4,550.44 5,619.87 6,000.00 3,058.29 3,000.00 3,000.00 3,000.00 .00 450.451 Licenses & Permits .00 20.00 .00 .00 .00 .00 .00 .00 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 14 of 23 W n Z' W Z3 0 0 z 0 v 0 w CO0 N CD BOW O U,9H Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 165 - General Administration 450.461 Safety Supplies 2,613.97 3,650.59 3,000.00 5,100.00 3,600.00 3,600.00 3,600.00 .00 450.495 Bank Fees 10,459.28 12,793.32 11,000.00 9,578.21 11,000.00 11,000.00 11,000.00 .00 452.110 Administration .00 7.39 .00 .00 .00 .00 .00 .00 461.220 Travel Insurance Coverage 950.00 950.00 1,000.00 .00 1,000.00 1,000.00 1,000.00 .00 466.220 Auto Liability Insurance 3,802.00 5,078.42 5,000.00 8,157.42 10,000.00 10,000.00 10,000.00 .00 470.120 Automotive .00 227,478.00 .00 .00 .00 .00 .00 .00 Department 165 - General Administration Totals $190,618.07 $423,202.69 $318,796.00 $907,258.06 $319,462.00 $319,462.00 $319,462.00 $0.00 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 15 of 23 W s? Z' W Z3 0 0 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 16 of 23 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 172 - Parks & Recreation 410.110 Salaries 1,980.99 925.15 17,915.00 342.00 .00 .00 .00 .00 410.120 Temporary Help 1,921.80 2,097.67 18,260.00 1,075.82 5,000.00 5,000.00 5,000.00 .00 410.130 Overtime 21.05 .00 .00 51.30 .00 .00 .00 .00 420.110 Unemployment Taxes .20 .10 4.00 .05 5.00 5.00 5.00 .00 420.120 FICA Taxes 283.03 242.91 2,767.00 110.86 383.00 383.00 383.00 .00 420.130 Group Insurance 592.10 325.05 6,478.00 87.70 .00 .00 .00 .00 420.140 Retirement 416.96 219.63 4,497.00 85.90 .00 .00 .00 .00 420.150 Workers Compensation 322.61 143.09 1,621.00 57.69 159.00 159.00 159.00 .00 430.140 Contracted Services 13,427.50 .00 15,000.00 .00 15,000.00 15,000.00 15,000.00 .00 450.170 Machinery/ Equipment <$5000 .00 .00 2,000.00 .00 2,000.00 2,000.00 2,000.00 .00 450.230 Advertising / Hearings 451.52 .00 .00 .00 .00 .00 .00 .00 450.270 Continuing Education .00 .00 .00 .00 3,000.00 3,000.00 3,000.00 .00 450.380 Snow Removal/ Sanding 2,698.00 2,935.00 5,000.00 2,723.50 5,000.00 5,000.00 5,000.00 .00 450.430 Maint & Repairs 9.29 5,871.49 15,000.00 .00 15,000.00 15,000.00 15,000.00 .00 Department 172 - Parks & Recreation Totals $22,125.05 $12,760.09 $88,542.00 $4,534.82 $45,547.00 $45,547.00 $45,547.00 $0.00 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 16 of 23 W n Z' W Z3 z 0 v 0 0 N BUI?UTIGH Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 175 - Emergency Preparedness 410.110 Salaries 420.110 Unemployment Taxes 420.120 FICA Taxes 420.130 Group Insurance 420.140 Retirement 420.150 Workers Compensation 430.140 Contracted Services 431.120 Legal Fees 450.120 Printing / Binding 450.170 Machinery / Equipment <$5000 450.270 Continuing Education 450.300 Travel / Per Diem 450.340 Telephone/Communications 450.350 Electricity 450.360 Fuel - Heating 450.430 Maint & Repairs Department 175 - Emergency Preparedness Totals Run by Dora Cross on 06/01/2024 13:50:40 PM .00 286.68 10,247.00 .00 80,000.00 76,497.00 76,497.00 .00 .00 .03 1.00 .00 .00 .00 .00 .00 .00 21.15 784.00 .00 .00 .00 .00 .00 .00 .00 3,368.00 .00 .00 .00 .00 .00 .00 63.07 2,572.00 .00 .00 .00 .00 .00 .00 12.84 459.00 .00 .00 .00 .00 .00 9,115.00 10,198.27 15,000.00 1,141.46 25,000.00 25,000.00 25,000.00 .00 .00 340.00 .00 .00 .00 .00 .00 .00 .00 .00 2,500.00 .00 2,500.00 2,500.00 2,500.00 .00 .00 .00 5,000.00 .00 5,000.00 5,000.00 5,000.00 .00 .00 .00 5,000.00 .00 7,500.00 7,500.00 7,500.00 .00 .00 .00 2,500.00 .00 .00 .00 .00 .00 (288.16) .00 .00 .00 .00 .00 .00 .00 1,192.80 2,630.46 1,200.00 2,337.94 1,500.00 1,500.00 1,500.00 .00 963.59 1,612.98 1,500.00 1,262.83 1,500.00 1,500.00 1,500.00 .00 .00 1,295.00 1,500.00 .00 1,500.00 1,500.00 1,500.00 .00 $10,983.23 $16,460.48 $51,631.00 $4,742.23 $124,500.00 $120,997.00 $120,997.00 $0.00 Page 17 of 23 W n Z' W Z3 0 0 z 0 v 0 N 0 N CD BOW O U,9H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 18 of 23 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 186 - Animal Control 444.110 Animal Control 121,000.00 150,430.00 152,310.00 152,310.00 152,310.00 154,430.00 154,430.00 .00 Department 186 - Animal Control Totals $121,000.00 $150,430.00 $152,310.00 $152,310.00 $152,310.00 $154,430.00 $154,430.00 $0.00 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 18 of 23 A Ll v 0 z 0 v 0 w 0 N 0 BOW O U,9H Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 190 - Education / Culture / Recreation 448.351 North Star PTA (Street Lights) 4,607.04 4,572.99 4,700.00 3,665.62 .00 .00 .00 .00 448.358 KarlukIRA Council 15,789.00 15,989.18 15,789.00 15,789.00 15,789.00 15,789.00 15,789.00 .00 Department 190 - Education / Culture / Recreation $20,396.04 $20,562.17 $20,489.00 $19,454.62 $15,789.00 $15,789.00 $15,789.00 $0.00 Totals Run by Dora Cross on 06/01/2024 13:50:40 PM Page 19 of 23 A LI sv 0 z 0 v 0 0 N 0 BOW O U,9H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 20 of 23 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 191- Kodiak Colleges & Libraries 448.350 Kodiak Colleges 63,412.00 79,965.33 100,000.00 77,818.25 100,000.00 100,000.00 100,000.00 .00 Department 191 - Kodiak Colleges & Libraries Totals $63,412.00 $79,965.33 $100,000.00 $77,818.25 $100,000.00 $100,000.00 $100,000.00 $0.00 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 20 of 23 W n Z' W Z3 0 0 Z 0 v 0 01 0 N CD BOW O U,9H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 21 of 23 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 192 - Non Profit Funding Sub -Department 110- Health & Social Services 448.307 Humane Society 4,421.00 .00 .00 4,675.00 .00 .00 .00 .00 448.308 Womens Resource Center 24,558.00 25,000.00 .00 23,375.00 .00 .00 .00 .00 448.310 American Red Cross 2,947.00 5,000.00 .00 4,675.00 .00 .00 .00 .00 448.319 Hospice of Kodiak 4,421.00 5,000.00 .00 4,675.00 .00 .00 .00 .00 448.322 Senior Citizen Support 24,558.00 25,000.00 .00 23,375.00 .00 .00 .00 .00 448.324 Hope Community Resources 4,421.00 5,000.00 .00 4,675.00 .00 .00 .00 .00 448.380 Salvation Army 24,558.00 .00 .00 23,375.00 .00 .00 .00 .00 448.382 Brother Francis Shelter .00 10,000.00 .00 14,025.00 .00 .00 .00 .00 448.402 Kodiak Area Transit System .00 5,000.00 .00 4,675.00 .00 .00 .00 .00 448.412 Independent Living 3,929.00 .00 .00 4,675.00 .00 .00 .00 .00 448.413 Kodiak Kindness Project 2,947.00 5,000.00 .00 2,805.00 .00 .00 .00 .00 448.910 Funding/ Non -Profits .00 .00 85,000.00 .00 85,000.00 85,000.00 85,000.00 .00 Sub -Department 110 -Health & Social Services $96,760.00 $85,000.00 $85,000.00 $115,005.00 $85,000.00 $85,000.00 $85,000.00 $0.00 Totals Run by Dora Cross on 06/01/2024 13:50:40 PM Page 21 of 23 W n Z' CL) Z3 0 0 z 0 v 0 0 N CD BUI?UTIGH Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund EXPENSE Department 192 - Non Profit Funding Sub -Department 120 - Education / Culture & Recreation 448.309 Alutiiq Museum & Archaeological Repository 448.330 KMXT Public Radio 448.340 Kodiak Art Council 448.344 Chiniak Public Library 448.361 Kodiak Area Mentor Program 448.366 KANA Family Center 448.371 Kodiak Soil & Water Conservation 448.381 Native Village of Port Lions 448.405 Kodiak Teen Court 448.406 Kodiak Maritime Museum 448.409 Rural Alaska Community Action Program 448.410 St. Paul Preschool 448.411 Kodiak Archipelago Leadership Institute 448.414 Kodiak History Museum 448.416 Island Grad Project 448.417 University Of Alaska 448.418 Native Village of Afognak 448.910 Funding / Non -Profits 450.119 COVID-19 Expenditures 4,421.00 5,000.00 .00 4,675.00 .00 .00 .00 .00 9,824.00 20,000.00 .00 18,700.00 .00 .00 .00 .00 7,367.00 2,500.00 .00 4,675.00 .00 .00 .00 .00 .00 .00 .00 1,000.00 .00 .00 .00 .00 4,421.00 2,500.00 .00 4,675.00 .00 .00 .00 .00 4,912.00 15,000.00 .00 .00 .00 .00 .00 .00 4,814.00 5,000.00 .00 4,675.00 .00 .00 .00 .00 .00 .00 .00 4,675.00 .00 .00 .00 .00 5,992.00 5,000.00 .00 4,675.00 .00 .00 .00 .00 4,912.00 5,000.00 .00 2,337.50 .00 .00 .00 .00 3,929.00 .00 .00 .00 .00 .00 .00 .00 3,000.00 .00 .00 .00 .00 .00 .00 .00 9,824.00 .00 .00 .00 .00 .00 .00 .00 9,824.00 5,000.00 .00 2,805.00 .00 .00 .00 .00 .00 .00 .00 4,675.00 .00 .00 .00 .00 .00 .00 .00 14,681.75 .00 .00 .00 .00 .00 .00 .00 4,675.00 .00 .00 .00 .00 .00 .00 85,000.00 .00 85,000.00 85,000.00 85,000.00 .00 (353.07) .00 .00 .00 .00 .00 .00 .00 Sub -Department 120 - Education / Culture & $72,886.93 $65,000.00 $85,000.00 $76,924.25 $85,000.00 $85,000.00 $85,000.00 $0.00 Recreation Totals Department 192 - Non Profit Funding Totals $169,646.93 $150,000.00 $170,000.00 $191,929.25 $170,000.00 $170,000.00 $170,000.00 $0.00 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 22 of 23 W n Z' W Z3 n z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 100 - General Fund Totals REVENUE TOTALS 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's $6,949,654.00 $8,614,892.00 Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 100 - General Fund $763,599.26 $9,300,010.04 $0.00 $616,693.94 $0.00 $0.00 $0.00 $0.00 EXPENSE Department 195 - Transfers Out $8,831,401.14 $14,811,536.24 $8,088,842.00 $7,555,393.83 $6,949,837.00 $6,949,654.00 $8,614,892.00 $1,665,238.00 494.300 Debt Service 2,303,196.00 .00 995,618.00 995,618.00 .00 .00 1,645,238.00 1,645,238.00 494.415 Capital Projects -(Borough) 300,000.00 .00 .00 .00 .00 .00 .00 .00 Department 195 - Transfers Out Totals $2,603,196.00 $0.00 $995,618.00 $995,618.00 $0.00 $0.00 $1,645,238.00 $1,645,238.00 EXPENSE TOTALS $8,067,801.88 $5,511,526.20 $8,088,842.00 $6,938,699.89 $6,949,837.00 $6,949,654.00 $8,614,892.00 $1,665,238.00 Fund 100 - General Fund Totals REVENUE TOTALS $8,831,401.14 $14,811,536.24 $8,088,842.00 $7,555,393.83 $6,949,837.00 $6,949,654.00 $8,614,892.00 $1,665,238.00 EXPENSE TOTALS $8,067,801.88 $5,511,526.20 $8,088,842.00 $6,938,699.89 $6,949,837.00 $6,949,654.00 $8,614,892.00 $1,665,238.00 Fund 100 - General Fund Totals $763,599.26 $9,300,010.04 $0.00 $616,693.94 $0.00 $0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $8,831,401.14 $14,811,536.24 $8,088,842.00 $7,555,393.83 $6,949,837.00 $6,949,654.00 $8,614,892.00 $1,665,238.00 EXPENSE GRAND TOTALS $8,067,801.88 $5,511,526.20 $8,088,842.00 $6,938,699.89 $6,949,837.00 $6,949,654.00 $8,614,892.00 $1,665,238.00 Net Grand Totals $763,599.26 $9,300,010.04 $0.00 $616,693.94 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 13:50:40 PM Page 23 of 23 W s? Z' W Z3 0 0 z 0 v 0 00 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 201 - Education Support Fund REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 9,176,893.65 10,667,786.73 10,984,720.00 10,735,947.10 11,345,807.00 11,345,807.00 11,345,807.00 .00 311.200 Personal Property Tax 1,068,041.35 1,259,033.36 1,220,524.00 1,175,907.16 1,231,658.00 1,231,658.00 1,231,658.00 .00 Fund Revenues Totals $10,244,935.00 $11,926,820.09 $12,205,244.00 $11,911,854.26 $12,577,465.00 $12,577,465.00 $12,577,465.00 $0.00 REVENUE TOTALS $10,244,935.00 $11,926,820.09 $12,205,244.00 $11,911,854.26 $12,577,465.00 $12,577,465.00 $12,577,465.00 $0.00 Department 000 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 1 of 66 W n Z' W Z3 0 0 z 0 v 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 201 - Education Support Fund Totals REVENUE TOTALS $10,244,935.00 $11,926,820.09 $12,205,244.00 $11,911,854.26 $12,577,465.00 $12,577,465.00 $12,577,465.00 $0.00 EXPENSE TOTALS $10,458,098.61 $11,955,294.95 $12,205,244.00 $12,440,470.12 $12,577,465.00 $12,577,465.00 $12,577,465.00 $0.00 Fund 201 - Education Support Fund Totals ($213,163.61) ($28,474.86) $0.00 ($528,615.86) $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 2 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 201 - Education Support Fund EXPENSE Department 201- Education Support 432.100 Professional Services 48,481.75 53,910.00 50,000.00 54,095.64 55,000.00 55,000.00 55,000.00 .00 432.110 Out of Pocket Expenses 3,649.94 .00 .00 4,211.25 .00 .00 .00 .00 446.125 Grading/ Ditching .00 .00 .00 643.60 .00 .00 .00 .00 450.221 Property Insurance 343,755.00 429,401.00 275,000.00 432,081.00 300,000.00 300,000.00 300,000.00 .00 450.222 General Liablity Insurance Coverage 193,975.63 206,076.00 180,000.00 184,029.14 180,000.00 180,000.00 180,000.00 .00 450.224 Insurance Coverage Discounts (49,530.00) (32,868.00) (31,000.00) (31,869.00) .00 .00 .00 .00 450.226 Mobile Equipment Insurance 987.00 987.00 1,000.00 987.00 1,000.00 1,000.00 1,000.00 .00 450.320 Bad Debt Expense 2,854.61 50.95 .00 20.70 .00 .00 .00 .00 450.380 Snow Removal/ Sanding 78,152.50 46,155.00 30,000.00 83,207.50 50,000.00 50,000.00 50,000.00 .00 450.430 Maint & Repairs 3,245.81 33,266.67 25,000.00 35,099.73 44,000.00 44,000.00 44,000.00 .00 450.450 Contingencies .00 .00 .00 .00 260,907.00 260,907.00 260,907.00 .00 466.220 Auto Liability Insurance 20,517.00 20,577.37 20,000.00 22,719.56 20,000.00 20,000.00 20,000.00 .00 494.290 KIBSD 9,812,009.37 11,197,738.96 11,655,244.00 11,655,244.00 11,666,558.00 11,666,558.00 11,666,558.00 .00 Department 201- Education Support Totals $10,458,098.61 $11,955,294.95 $12,205,244.00 $12,440,470.12 $12,577,465.00 $12,577,465.00 $12,577,465.00 $0.00 EXPENSE TOTALS $10,458,098.61 $11,955,294.95 $12,205,244.00 $12,440,470.12 $12,577,465.00 $12,577,465.00 $12,577,465.00 $0.00 Fund 201 - Education Support Fund Totals REVENUE TOTALS $10,244,935.00 $11,926,820.09 $12,205,244.00 $11,911,854.26 $12,577,465.00 $12,577,465.00 $12,577,465.00 $0.00 EXPENSE TOTALS $10,458,098.61 $11,955,294.95 $12,205,244.00 $12,440,470.12 $12,577,465.00 $12,577,465.00 $12,577,465.00 $0.00 Fund 201 - Education Support Fund Totals ($213,163.61) ($28,474.86) $0.00 ($528,615.86) $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 2 of 66 W s? Z' W Z3 0 0 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 3 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 210 - Land Sales REVENUE Department 000 - Fund Revenues 322.100 Annual Use Permit 6,000.00 9,600.00 6,000.00 8,400.00 8,000.00 8,000.00 8,000.00 .00 335.190 PERS on Behalf Payment .00 .00 .00 .00 2,103.00 2,103.00 2,103.00 .00 361.100 Interest Earnings 17,804.87 37,488.50 .00 40,759.31 .00 .00 .00 .00 361.300 Change in Fair Market Value (100,529.76) (24,297.52) .00 25,268.20 .00 .00 .00 .00 363.500 Gravel Sales 5,584.64 2,356.82 30,000.00 .00 5,000.00 5,000.00 5,000.00 .00 371.100 Land Sale - Principal 9,827.80 10,912.96 12,077.00 10,276.50 12,000.00 12,000.00 12,000.00 .00 371.110 Land Sale - Interest 5,612.20 4,627.04 3,463.00 3,268.50 2,339.00 2,339.00 2,339.00 .00 380.190 Land Leases 80.00 100.00 .00 105.00 .00 .00 .00 .00 389.100 Use of Fund Balance .00 .00 .00 .00 70,816.00 120,816.00 120,816.00 .00 Department 000 - Fund Revenues Totals ($55,620.25) $40,787.80 $51,540.00 $88,077.51 $100,258.00 $150,258.00 $150,258.00 $0.00 REVENUE TOTALS ($55,620.25) $40,787.80 $51,540.00 $88,077.51 $100,258.00 $150,258.00 $150,258.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 3 of 66 W n Z' W Z3 0 0 z 0 v 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 210 - Land Sales Totals REVENUE TOTALS ($55,620.25) $40,787.80 $51,540.00 $88,077.51 $100,258.00 $150,258.00 $150,258.00 $0.00 EXPENSE TOTALS $62,617.15 $18,308.94 $51,540.00 $38,658.00 $100,258.00 $150,258.00 $150,258.00 $0.00 Fund 210 - Land Sales Totals ($118,237.40) $22,478.86 $0.00 $49,419.51 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 4 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 210 - Land Sales EXPENSE Department 231- Resource Management 410.110 Salaries .00 143.84 .00 .00 42,189.00 42,189.00 42,189.00 .00 410.130 Overtime .00 .00 .00 .00 2,000.00 2,000.00 2,000.00 .00 410.140 Allocated Salaries 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 .00 420.110 Unemployment Taxes .00 .01 .00 .00 44.00 44.00 44.00 .00 420.120 FICA Taxes .00 11.01 .00 .00 3,380.00 3,380.00 3,380.00 .00 420.130 Group Insurance .00 .00 .00 .00 13,340.00 13,340.00 13,340.00 .00 420.140 Retirement .00 31.64 .00 .00 11,825.00 11,825.00 11,825.00 .00 420.150 Workers Compensation .00 6.44 .00 .00 141.00 141.00 141.00 .00 430.140 Contracted Services .00 .00 .00 27,210.00 15,103.00 15,103.00 15,103.00 .00 431.120 Legal Fees .00 6,830.00 .00 220.00 1,000.00 1,000.00 1,000.00 .00 450.220 Insurance & Bonding .00 .00 .00 156.00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 165.00 167.00 150.00 19.00 150.00 150.00 150.00 .00 450.224 Insurance Coverage Discounts (49.00) (48.00) .00 (33.00) .00 .00 .00 .00 450.260 Surveys .00 .00 .00 .00 .00 50,000.00 50,000.00 .00 450.330 Rent 10,168.00 10,167.00 10,086.00 10,086.00 10,086.00 10,086.00 10,086.00 .00 450.430 Maint & Repairs 51,333.15 .00 .00 .00 .00 .00 .00 .00 450.450 Contingencies .00 .00 40,304.00 .00 .00 .00 .00 .00 Department 231 - Resource Management Totals $62,617.15 $18,308.94 $51,540.00 $38,658.00 $100,258.00 $150,258.00 $150,258.00 $0.00 EXPENSE TOTALS $62,617.15 $18,308.94 $51,540.00 $38,658.00 $100,258.00 $150,258.00 $150,258.00 $0.00 Fund 210 - Land Sales Totals REVENUE TOTALS ($55,620.25) $40,787.80 $51,540.00 $88,077.51 $100,258.00 $150,258.00 $150,258.00 $0.00 EXPENSE TOTALS $62,617.15 $18,308.94 $51,540.00 $38,658.00 $100,258.00 $150,258.00 $150,258.00 $0.00 Fund 210 - Land Sales Totals ($118,237.40) $22,478.86 $0.00 $49,419.51 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 4 of 66 W n Z' W Z3 0 0 z 0 v tD N 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 5 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 220 - Building & Grounds REVENUE Department 000 - Fund Revenues 335.190 PERS on Behalf Payment 4,900.30 1,936.72 .00 1,933.77 4,099.00 4,099.00 4,099.00 .00 361.100 Interest Earnings 14,921.80 19,913.76 .00 27,937.51 .00 .00 .00 .00 361.300 Change in Fair Market Value (64,258.48) (11,819.27) .00 16,208.30 .00 .00 .00 .00 363.100 KIB 414,724.00 414,724.00 503,783.00 500,598.20 493,697.00 493,697.00 493,697.00 .00 363.110 City of Kodiak 183,532.80 183,532.80 209,544.00 180,021.90 211,813.00 211,813.00 211,813.00 .00 363.120 KIBSD 196,169.60 194,976.00 194,976.00 194,976.00 165,288.00 165,288.00 165,288.00 .00 363.140 Borough Building - Annex 13,387.20 13,387.20 13,387.00 10,201.20 7,176.00 7,176.00 7,176.00 .00 363.210 Land Sale Fund 10,168.00 10,167.00 10,086.00 10,086.00 10,167.00 10,167.00 10,167.00 .00 380.261 Other 120.00 120.00 .00 120.00 120.00 120.00 120.00 .00 389.100 Use of Fund Balance .00 .00 .00 .00 377,733.00 377,733.00 377,733.00 .00 391.276 Facilities Fund 5,000.00 .00 5,000.00 .00 5,000.00 5,000.00 5,000.00 .00 Department 000 - Fund Revenues Totals $778,665.22 $826,938.21 $936,776.00 $942,082.88 $1,275,093.00 $1,275,093.00 $1,275,093.00 $0.00 REVENUE TOTALS $778,665.22 $826,938.21 $936,776.00 $942,082.88 $1,275,093.00 $1,275,093.00 $1,275,093.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 5 of 66 W s? Z' sv Z3 0 0 Z 0 v CC1 0 W 0 N O #� BUl?UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 2 vs Budget 2025 Level 2 2025 Level 3 Level 3 Fund 220 - Building & Grounds EXPENSE Department 232 - Borough Building 410.110 Salaries 42,485.35 64,184.86 75,953.00 60,895.70 114,405.00 114,405.00 114,405.00 .00 410.120 Temporary Help 4,892.29 6,477.74 5,478.00 2,645.62 10,000.00 10,000.00 10,000.00 .00 410.130 Overtime 958.83 673.99 .00 1,512.62 1,500.00 1,500.00 1,500.00 .00 410.152 Cell Phone Stipend 1,257.42 1,245.80 1,920.00 1,180.00 1,440.00 1,440.00 1,440.00 .00 420.110 Unemployment Taxes 461.32 370.43 8.00 6.26 127.00 127.00 127.00 .00 420.120 FICA Taxes 3,703.95 5,374.71 6,376.00 4,929.87 9,742.00 9,742.00 9,742.00 .00 420.130 Group Insurance 17,690.59 22,463.47 27,206.00 22,746.80 40,020.00 40,020.00 40,020.00 .00 420.140 Retirement 15,513.39 16,289.48 19,064.00 15,782.81 31,016.00 31,016.00 31,016.00 .00 420.150 Workers Compensation 2,661.26 3,035.28 3,687.00 1,396.19 5,043.00 5,043.00 5,043.00 .00 430.140 Contracted Services 13,324.49 7,712.72 50,000.00 4,135.32 50,000.00 50,000.00 50,000.00 .00 431.120 Legal Fees 80.00 .00 5,000.00 .00 5,000.00 5,000.00 5,000.00 .00 450.100 Office Supplies 301.52 39.86 .00 95.32 100.00 100.00 100.00 .00 450.110 Operating Supplies .00 73.01 .00 2,356.87 2,000.00 2,000.00 2,000.00 .00 450.119 COVID-19 Expenditures 370.61 .00 .00 .00 .00 .00 .00 .00 450.120 Printing / Binding .00 79.00 .00 141.48 .00 .00 .00 .00 450.160 Furniture / Fixtures .00 2,756.00 10,000.00 .00 10,000.00 10,000.00 10,000.00 .00 450.170 Machinery/ Equipment <$5000 11,089.49 4,303.98 2,500.00 98.00 2,500.00 2,500.00 2,500.00 .00 450.220 Insurance & Bonding .00 .00 .00 1,110.00 .00 .00 .00 .00 450.221 Property Insurance 19,276.00 25,217.00 25,217.00 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 1,307.00 972.00 1,800.00 119.00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (5,782.00) (7,574.00) (5,000.00) (242.00) .00 .00 .00 .00 450.270 Continuing Education 289.75 368.00 2,500.00 310.00 2,500.00 2,500.00 2,500.00 .00 450.290 Recruit/ Relocation 109.59 .00 .00 149.07 .00 .00 .00 .00 450.300 Travel / Per Diem .00 .00 1,500.00 .00 1,500.00 1,500.00 1,500.00 .00 450.340 Telephone/Communications 63.29 72.35 100.00 63.91 100.00 100.00 100.00 .00 450.350 Electricity 45,856.50 42,520.61 65,000.00 39,047.75 96,000.00 96,000.00 96,000.00 .00 450.360 Fuel- Heating 65,720.93 77,504.42 50,000.00 21,293.11 60,000.00 60,000.00 60,000.00 .00 450.365 Fuel - Vehicle 2,553.24 3,914.60 3,000.00 5,448.84 5,000.00 5,000.00 5,000.00 .00 450.370 Water & Sewer 15,174.76 13,823.00 17,000.00 10,390.04 15,000.00 15,000.00 15,000.00 .00 450.380 Snow Removal/ Sanding 11,500.00 12,440.83 15,000.00 12,700.00 15,000.00 15,000.00 15,000.00 .00 450.390 Refuse Collection - Disposal 6,667.92 7,132.24 9,000.00 6,016.40 9,000.00 9,000.00 9,000.00 .00 450.410 Janitorial Services 60,170.45 51,996.06 65,000.00 43,485.30 65,000.00 65,000.00 65,000.00 .00 450.430 Maint & Repairs 7,480.09 12,929.24 50,000.00 6,149.95 50,000.00 50,000.00 50,000.00 .00 450.440 Auto Maint & Repairs 1,170.15 3,895.39 5,000.00 9,527.05 10,000.00 10,000.00 10,000.00 .00 450.450 Contingencies .00 .00 223,607.00 .00 .00 .00 .00 .00 450.451 Licenses & Permits .00 .00 .00 10.00 .00 .00 .00 .00 450.461 Safety Supplies 3,492.78 1,056.62 2,000.00 612.12 2,000.00 2,000.00 2,000.00 .00 450.510 Recycling Services 2,632.70 3,010.00 3,000.00 2,580.00 3,000.00 3,000.00 3,000.00 .00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 6 of 66 W s? Z' W Z3 0 0 z 0 v QQ 0 U1 0 N CD BOW O U,9H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 7 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 220 - Building & Grounds EXPENSE Department 232 - Borough Building 450.540 Clothing Allowance 662.59 .00 700.00 700.00 700.00 700.00 700.00 .00 470.100 Machinery/ Equipment >$5000 .00 .00 10,000.00 .00 10,000.00 10,000.00 10,000.00 .00 470.140 Remodel/ Renovation .00 .00 25,000.00 .00 25,000.00 25,000.00 25,000.00 .00 494.415 Capital Projects -(Borough) 28,000.00 45,000.00 .00 .00 .00 .00 .00 .00 494.469 Renewal & Replacement Projects 1,115,000.00 55,000.00 .00 .00 .00 .00 .00 .00 Department 232 - Borough Building Totals $1,496,136.25 $484,358.69 $776,616.00 $277,393.40 $652,693.00 $652,693.00 $652,693.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 7 of 66 W n Z' W Z3 0 0 z 0 v 0 01 0 N CD BOWOU19H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 8 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 220 - Building & Grounds EXPENSE Department 233 - Mental Health Center 410.110 Salaries 574.91 863.73 .00 591.84 .00 .00 .00 .00 410.120 Temporary Help .00 66.85 .00 53.99 .00 .00 .00 .00 410.130 Overtime .00 11.06 .00 51.30 .00 .00 .00 .00 420.110 Unemployment Taxes .06 .08 .00 .05 .00 .00 .00 .00 420.120 FICA Taxes 41.68 70.15 .00 51.91 .00 .00 .00 .00 420.130 Group Insurance 160.43 90.47 .00 162.60 .00 .00 .00 .00 420.140 Retirement 125.25 190.81 .00 140.21 .00 .00 .00 .00 420.150 Workers Compensation 21.52 29.77 .00 27.61 .00 .00 .00 .00 430.140 Contracted Services 21,342.00 .00 .00 .00 20,000.00 20,000.00 20,000.00 .00 431.120 Legal Fees 550.00 1,440.00 .00 .00 .00 .00 .00 .00 450.221 Property Insurance 7,856.00 9,927.00 .00 73,870.00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 145.00 141.00 .00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (2,229.00) (2,912.00) .00 (14,402.00) .00 .00 .00 .00 450.230 Advertising / Hearings 999.03 817.74 .00 .00 .00 .00 .00 .00 450.350 Electricity .00 6,900.02 .00 5,208.06 7,000.00 7,000.00 7,000.00 .00 450.360 Fuel- Heating .00 28,474.48 .00 23,001.28 25,000.00 25,000.00 25,000.00 .00 450.370 Water & Sewer .00 9,250.12 .00 6,767.80 10,000.00 10,000.00 10,000.00 .00 450.430 Maint & Repairs .00 .00 50,000.00 2,625.27 125,000.00 125,000.00 125,000.00 .00 452.110 Administration .00 160.00 .00 .00 .00 .00 .00 .00 Department 233 - Mental Health Center Totals $29,586.88 $55,521.28 $50,000.00 $98,149.92 $187,000.00 $187,000.00 $187,000.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 8 of 66 W v 0 0 N CD #� BIDl?IDGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 2 vs Budget 2025 Level 2 2025 Level 3 Level 3 Fund 220 - Building & Grounds EXPENSE Department 234 - School Buildings - KIB Sub -Department 225 - Karluk Closed School 410.110 Salaries 191.68 .00 .00 266.91 2,500.00 2,500.00 2,500.00 .00 410.130 Overtime .00 .00 .00 125.12 .00 .00 .00 .00 420.110 Unemployment Taxes .02 .00 .00 .04 .00 .00 .00 .00 420.120 FICA Taxes 14.66 .00 .00 29.04 .00 .00 .00 .00 420.140 Retirement 42.16 .00 .00 86.25 .00 .00 .00 .00 420.150 Workers Compensation 9.89 .00 .00 15.53 .00 .00 .00 .00 431.120 Legal Fees .00 80.00 .00 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 314.00 263.00 .00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (97.00) (76.00) .00 .00 .00 .00 .00 .00 450.300 Travel/ Per Diem .00 .00 .00 .00 2,500.00 2,500.00 2,500.00 .00 450.350 Electricity 44,671.20 36,452.00 .00 .00 .00 .00 .00 .00 450.360 Fuel- Heating 32,656.25 26,435.00 .00 .00 .00 .00 .00 .00 450.370 Water & Sewer 1,300.00 1,200.00 .00 .00 .00 .00 .00 .00 450.430 Maint & Repairs 2,260.00 350.86 .00 191.83 .00 .00 .00 .00 468.110 Contracted Services .00 6,225.40 .00 1,330.00 25,000.00 25,000.00 25,000.00 .00 Sub -Department 225 - Karluk Closed School Totals $81,362.86 $70,930.26 $0.00 $2,044.72 $30,000.00 $30,000.00 $30,000.00 $0.00 Department 234 - School Buildings - KIB Totals $81,362.86 $70,930.26 $0.00 $2,044.72 $30,000.00 $30,000.00 $30,000.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 9 of 66 A Ll sv z 0 BOW O U,9H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 10 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 220 - Building & Grounds EXPENSE Department 235 - School Buildings - Major Repairs 430.140 Contracted Services 9,280.00 67,221.89 .00 1,400.00 175,000.00 175,000.00 175,000.00 .00 450.222 General Liablity Insurance Coverage 287.00 284.00 .00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (88.00) (82.00) .00 .00 .00 .00 .00 .00 450.430 Maint & Repairs 34,550.00 17,740.00 .00 .00 25,000.00 25,000.00 25,000.00 .00 Department 235 - School Buildings - Major Repairs $44,029.00 $85,163.89 $0.00 $1,400.00 $200,000.00 $200,000.00 $200,000.00 $0.00 Totals Run by Dora Cross on 06/01/2024 14:25:19 PM Page 10 of 66 A Ll sv 0 z 0 v 0 (71 00 0 N 0 BOW O U,9H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 11 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 220 - Building & Grounds EXPENSE Department 237 - Chiniak School 430.140 Contracted Services 7,469.00 .00 75,000.00 .00 75,000.00 75,000.00 75,000.00 .00 450.222 General Liablity Insurance Coverage (17.00) .00 .00 .00 .00 .00 .00 .00 450.430 Maint & Repairs 73.84 .00 .00 .00 .00 .00 .00 .00 Department 237 - Chiniak School Totals $7,525.84 $0.00 $75,000.00 $0.00 $75,000.00 $75,000.00 $75,000.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 11 of 66 W n Z' W Z3 0 0 z 0 v 0 0 N CD BUI?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 12 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 220 - Building & Grounds EXPENSE Department 238 - Maintenance Building 410.110 Salaries 181.42 776.20 .00 1,383.57 .00 .00 .00 .00 410.120 Temporary Help 2,506.73 1,218.44 .00 669.81 .00 .00 .00 .00 420.110 Unemployment Taxes .02 .07 .00 .14 .00 .00 .00 .00 420.120 FICA Taxes 206.81 153.66 .00 149.72 .00 .00 .00 .00 420.130 Group Insurance .00 271.46 .00 .00 .00 .00 .00 .00 420.140 Retirement 39.01 168.93 .00 304.38 .00 .00 .00 .00 420.150 Workers Compensation 149.11 90.45 .00 79.15 .00 .00 .00 .00 450.120 Printing / Binding .00 .00 .00 1,006.52 .00 .00 .00 .00 450.170 Machinery/ Equipment <$5000 .00 .00 .00 1,931.89 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 136.00 143.00 200.00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (40.00) (41.00) (40.00) (180.00) .00 .00 .00 .00 450.350 Electricity .00 .00 .00 4,181.48 6,000.00 6,000.00 6,000.00 .00 450.360 Fuel- Heating .00 .00 .00 15,318.52 35,000.00 35,000.00 35,000.00 .00 450.370 Water & Sewer .00 .00 .00 1,435.14 .00 .00 .00 .00 450.430 Maint & Repairs 8,673.48 15,592.02 35,000.00 9,055.96 50,000.00 50,000.00 50,000.00 .00 452.140 Design Services .00 265.44 .00 .00 .00 .00 .00 .00 466.220 Auto Liability Insurance .00 .00 .00 933.00 .00 .00 .00 .00 Department 238 - Maintenance Building Totals $11,852.58 $18,638.67 $35,160.00 $36,269.28 $91,000.00 $91,000.00 $91,000.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 12 of 66 A LI sv 0 z 0 v 0 0 0 N 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 220 - Building & Grounds EXPENSE Department 241- Project Office Expenses 450.350 Electricity .00 .00 .00 806.17 1,200.00 1,200.00 1,200.00 .00 450.360 Fuel - Heating .00 .00 .00 2,339.82 3,000.00 3,000.00 3,000.00 .00 450.370 Water & Sewer .00 .00 .00 3,189.20 4,000.00 4,000.00 4,000.00 .00 450.430 Maint & Repairs .00 .00 .00 87.85 .00 .00 .00 .00 452.110 Administration .00 .00 .00 560.02 .00 .00 .00 .00 Department 241 - Project Office Expenses Totals $0.00 $0.00 $0.00 $6,983.06 $8,200.00 $8,200.00 $8,200.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 13 of 66 W sz Z' W Z3 0 0 z 0 v 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 220 -Building & Grounds Totals REVENUE TOTALS $778,665.22 $826,938.21 $936,776.00 $942,082.88 $1,275,093.00 $1,275,093.00 $1,275,093.00 $0.00 EXPENSE TOTALS $1,670,493.41 $720,309.32 $936,776.00 $426,962.90 $1,275,093.00 $1,275,093.00 $1,275,093.00 $0.00 Fund 220 -Building & Grounds Totals ($891,828.19) $106,628.89 $0.00 $515,119.98 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 14 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 220 - Building & Grounds EXPENSE Department 247 -Egan Way Annex Building 450.350 Electricity .00 1,015.84 .00 673.01 1,200.00 1,200.00 1,200.00 .00 450.360 Fuel - Heating .00 2,815.29 .00 2,295.45 3,000.00 3,000.00 3,000.00 .00 450.370 Water & Sewer .00 1,865.40 .00 1,754.06 2,000.00 2,000.00 2,000.00 .00 450.430 Maint & Repairs .00 .00 .00 .00 25,000.00 25,000.00 25,000.00 .00 Department 247 - Egan Way Annex Building Totals $0.00 $5,696.53 $0.00 $4,722.52 $31,200.00 $31,200.00 $31,200.00 $0.00 EXPENSE TOTALS $1,670,493.41 $720,309.32 $936,776.00 $426,962.90 $1,275,093.00 $1,275,093.00 $1,275,093.00 $0.00 Fund 220 -Building & Grounds Totals REVENUE TOTALS $778,665.22 $826,938.21 $936,776.00 $942,082.88 $1,275,093.00 $1,275,093.00 $1,275,093.00 $0.00 EXPENSE TOTALS $1,670,493.41 $720,309.32 $936,776.00 $426,962.90 $1,275,093.00 $1,275,093.00 $1,275,093.00 $0.00 Fund 220 -Building & Grounds Totals ($891,828.19) $106,628.89 $0.00 $515,119.98 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 14 of 66 A LI v 0 z 0 v 0 N 0 N 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 15 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 234 - LEPC REVENUE Department 000 - Fund Revenues 389.100 Use of Fund Balance .00 .00 1,000.00 .00 1,000.00 1,000.00 21,000.00 20,000.00 Department 000 - Fund Revenues Totals $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $21,000.00 $20,000.00 REVENUE TOTALS $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $21,000.00 $20,000.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 15 of 66 W n Z' W Z3 0 0 z 0 v 0 W 0 N BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 234 - LEPC Totals REVENUE TOTALS $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $21,000.00 $20,000.00 EXPENSE TOTALS $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $21,000.00 $20,000.00 Fund 234 - LEPC Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 16 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 234 - LEPC EXPENSE Department 242- Emergency Planning Committee 430.140 Contracted Services .00 .00 .00 .00 .00 .00 20,000.00 20,000.00 450.120 Printing / Binding .00 .00 1,000.00 .00 1,000.00 1,000.00 1,000.00 .00 Department 242 - Emergency Planning Committee $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $21,000.00 $20,000.00 Totals EXPENSE TOTALS $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $21,000.00 $20,000.00 Fund 234 - LEPC Totals REVENUE TOTALS $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $21,000.00 $20,000.00 EXPENSE TOTALS $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $21,000.00 $20,000.00 Fund 234 - LEPC Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 16 of 66 W s? Z' W Z3 z 0 v 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 17 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 240 - Womens Bay Road Service District REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 209,022.41 222,907.09 220,000.00 228,817.00 294,000.00 294,000.00 294,000.00 .00 311.200 Personal Property Tax 5,098.74 5,164.11 5,000.00 5,346.37 5,000.00 5,000.00 5,000.00 .00 319.100 Penalties & Interest .98 .37 .00 .03 .00 .00 .00 .00 322.100 Annual Use Permit 27,600.00 27,600.00 27,600.00 47,150.00 27,600.00 27,600.00 27,600.00 .00 361.100 Interest Earnings 1,575.00 3,429.89 .00 2,720.79 .00 .00 .00 .00 361.300 Change in Fair Market Value (7,965.89) (2,059.05) .00 2,629.16 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $235,331.24 $257,042.41 $252,600.00 $286,663.35 $326,600.00 $326,600.00 $326,600.00 $0.00 REVENUE TOTALS $235,331.24 $257,042.41 $252,600.00 $286,663.35 $326,600.00 $326,600.00 $326,600.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:19 PM Page 17 of 66 W n Z' W Z3 0 0 z 0 v 0 Cn 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 240 - Womens Bay Road Service District Totals REVENUE TOTALS $235,331.24 $257,042.41 $252,600.00 $286,663.35 $326,600.00 $326,600.00 $326,600.00 $0.00 EXPENSE TOTALS $303,031.01 $263,283.99 $252,600.00 $284,952.74 $326,600.00 $326,600.00 $326,600.00 $0.00 Fund 240 - Womens Bay Road Service District Totals ($67,699.77) ($6,241.58) $0.00 $1,710.61 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 18 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 240 - Womens Bay Road Service District EXPENSE Department 222 - Womens Bay Road Service 410.110 Salaries 60.10 79.76 500.00 30.21 500.00 500.00 500.00 .00 410.130 Overtime .00 9.08 .00 .00 .00 .00 .00 .00 420.120 FICA Taxes 4.38 6.54 .00 2.22 .00 .00 .00 .00 420.130 Group Insurance 50.43 .00 .00 .00 .00 .00 .00 .00 420.140 Retirement 13.22 19.56 .00 6.65 .00 .00 .00 .00 420.150 Workers Compensation .23 .28 .00 .10 .00 .00 .00 .00 431.120 Legal Fees .00 55.00 .00 .00 .00 .00 .00 .00 446.110 Snow Removal/ Sanding 112,431.85 67,717.36 70,000.00 68,774.70 70,000.00 70,000.00 70,000.00 .00 446.120 Maint & Repairs 167,919.70 164,235.49 110,000.00 186,507.16 150,000.00 150,000.00 150,000.00 .00 446.125 Grading/ Ditching 21,950.40 30,814.65 50,000.00 29,301.30 99,000.00 99,000.00 99,000.00 .00 450.222 General Liablity Insurance Coverage 349.00 397.00 .00 411.00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (109.00) (115.00) .00 (81.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 63.44 .00 .00 .00 .00 .00 .00 450.320 Bad Debt Expense 360.70 .83 .00 .40 .00 .00 .00 .00 450.450 Contingencies .00 .00 22,100.00 .00 7,100.00 7,100.00 7,100.00 .00 Department 222 - Womens Bay Road Service Totals $303,031.01 $263,283.99 $252,600.00 $284,952.74 $326,600.00 $326,600.00 $326,600.00 $0.00 EXPENSE TOTALS $303,031.01 $263,283.99 $252,600.00 $284,952.74 $326,600.00 $326,600.00 $326,600.00 $0.00 Fund 240 - Womens Bay Road Service District Totals REVENUE TOTALS $235,331.24 $257,042.41 $252,600.00 $286,663.35 $326,600.00 $326,600.00 $326,600.00 $0.00 EXPENSE TOTALS $303,031.01 $263,283.99 $252,600.00 $284,952.74 $326,600.00 $326,600.00 $326,600.00 $0.00 Fund 240 - Womens Bay Road Service District Totals ($67,699.77) ($6,241.58) $0.00 $1,710.61 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 18 of 66 W s? Z' W Z3 z 0 v 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 19 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 242 - Service District #1 REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 442,123.15 443,398.94 444,000.00 473,171.71 473,000.00 473,000.00 473,000.00 .00 311.200 Personal Property Tax 9,872.42 13,769.68 8,000.00 11,639.16 8,000.00 8,000.00 8,000.00 .00 319.100 Penalties & Interest .19 .08 .00 1.03 .00 .00 .00 .00 361.100 Interest Earnings 14,652.30 31,650.57 .00 39,368.32 .00 .00 .00 .00 361.300 Change in Fair Market Value (81,001.89) (19,799.91) .00 26,082.73 .00 .00 .00 .00 380.170 Other 365.40 280.23 .00 391.72 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $386,011.57 $469,299.59 $452,000.00 $550,654.67 $481,000.00 $481,000.00 $481,000.00 $0.00 REVENUE TOTALS $386,011.57 $469,299.59 $452,000.00 $550,654.67 $481,000.00 $481,000.00 $481,000.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 19 of 66 W n Z' W Z3 n z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 242 - Service District #1 Totals REVENUE TOTALS $386,011.57 $469,299.59 $452,000.00 $550,654.67 $481,000.00 $481,000.00 $481,000.00 $0.00 EXPENSE TOTALS $447,159.27 $374,733.51 $452,000.00 $217,279.60 $481,000.00 $481,000.00 $481,000.00 $0.00 Fund 242 - Service District #1 Totals ($61,147.70) $94,566.08 $0.00 $333,375.07 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 20 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 242 - Service District #1 EXPENSE Department 224 - Road Service District #1 410.109 Chairman Stipend 4,800.00 4,800.00 4,800.00 3,600.00 4,800.00 4,800.00 4,800.00 .00 410.110 Salaries 570.52 346.76 3,000.00 341.21 3,000.00 3,000.00 3,000.00 .00 410.130 Overtime 224.61 117.50 1,000.00 43.20 1,000.00 1,000.00 1,000.00 .00 420.110 Unemployment Taxes .06 .03 50.00 .04 50.00 50.00 50.00 .00 420.120 FICA Taxes 425.32 401.26 700.00 303.46 700.00 700.00 700.00 .00 420.130 Group Insurance 515.44 378.63 1,000.00 214.99 1,000.00 1,000.00 1,000.00 .00 420.140 Retirement 341.74 211.99 500.00 84.59 500.00 500.00 500.00 .00 420.150 Workers Compensation 20.30 16.85 100.00 11.36 100.00 100.00 100.00 .00 431.120 Legal Fees .00 55.00 2,250.00 1,651.40 2,250.00 2,250.00 2,250.00 .00 446.110 Snow Removal/ Sanding 213,159.41 193,229.25 200,000.00 164,440.84 220,000.00 220,000.00 220,000.00 .00 446.120 Maint & Repairs 185,777.40 123,112.64 165,000.00 30,746.77 165,000.00 165,000.00 165,000.00 .00 446.125 Grading/ Ditching 35,580.38 51,267.62 60,000.00 11,119.08 60,000.00 60,000.00 60,000.00 .00 450.110 Operating Supplies .00 .00 100.00 .00 100.00 100.00 100.00 .00 450.120 Printing / Binding .00 .00 100.00 .00 100.00 100.00 100.00 .00 450.222 General Liablity Insurance Coverage 563.00 680.00 1,000.00 650.00 1,000.00 1,000.00 1,000.00 .00 450.224 Insurance Coverage Discounts (178.00) (197.00) .00 (128.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 .00 400.00 .00 400.00 400.00 400.00 .00 450.260 Surveys 5,100.00 .00 12,000.00 4,100.00 20,600.00 20,600.00 20,600.00 .00 450.320 Bad Debt Expense 84.32 1.26 .00 .46 .00 .00 .00 .00 450.350 Electricity 174.77 311.72 .00 100.20 400.00 400.00 400.00 .00 Department 224 - Road Service District #1 Totals $447,159.27 $374,733.51 $452,000.00 $217,279.60 $481,000.00 $481,000.00 $481,000.00 $0.00 EXPENSE TOTALS $447,159.27 $374,733.51 $452,000.00 $217,279.60 $481,000.00 $481,000.00 $481,000.00 $0.00 Fund 242 - Service District #1 Totals REVENUE TOTALS $386,011.57 $469,299.59 $452,000.00 $550,654.67 $481,000.00 $481,000.00 $481,000.00 $0.00 EXPENSE TOTALS $447,159.27 $374,733.51 $452,000.00 $217,279.60 $481,000.00 $481,000.00 $481,000.00 $0.00 Fund 242 - Service District #1 Totals ($61,147.70) $94,566.08 $0.00 $333,375.07 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 20 of 66 A v 00 0 N 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 21 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 243 - Service Area #2 REVENUE Department 000 - Fund Revenues 361.100 Interest Earnings 79.86 169.91 .00 184.26 .00 .00 .00 .00 361.300 Change in Fair Market Value (444.49) (109.77) .00 113.15 .00 .00 .00 .00 Department 000 - Fund Revenues Totals ($364.63) $60.14 $0.00 $297.41 $0.00 $0.00 $0.00 $0.00 REVENUE TOTALS ($364.63) $60.14 $0.00 $297.41 $0.00 $0.00 $0.00 $0.00 Fund 243 - Service Area #2 Totals REVENUE TOTALS ($364.63) $60.14 $0.00 $297.41 $0.00 $0.00 $0.00 $0.00 Fund 243 - Service Area #2 Totals ($364.63) $60.14 $0.00 $297.41 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 21 of 66 W s? Z' W Z3 z 0 v 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 22 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 244 - Monashka Bay Road District REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 53,346.56 54,070.09 53,000.00 57,569.36 53,230.00 53,230.00 53,230.00 .00 311.200 Personal Property Tax 234.23 381.09 230.00 413.93 .00 .00 .00 .00 361.100 Interest Earnings 3,406.73 6,624.04 .00 8,191.11 .00 .00 .00 .00 361.300 Change in Fair Market Value (18,558.06) (3,811.58) .00 5,254.73 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $38,429.46 $57,263.64 $53,230.00 $71,429.13 $53,230.00 $53,230.00 $53,230.00 $0.00 REVENUE TOTALS $38,429.46 $57,263.64 $53,230.00 $71,429.13 $53,230.00 $53,230.00 $53,230.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 22 of 66 W n Z' W Z3 n z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 244 - Monashka Bay Road District Totals REVENUE TOTALS $38,429.46 $57,263.64 $53,230.00 $71,429.13 $53,230.00 $53,230.00 $53,230.00 $0.00 EXPENSE TOTALS $92,996.80 $25,555.83 $53,230.00 $25,004.35 $53,230.00 $53,230.00 $53,230.00 $0.00 Fund 244 - Monashka Bay Road District Totals ($54,567.34) $31,707.81 $0.00 $46,424.78 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 23 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 244 - Monashka Bay Road District EXPENSE Department 226 - Monashka Bay Road District 410.110 Salaries 56.13 49.21 400.00 30.20 400.00 400.00 400.00 .00 410.130 Overtime .00 9.08 .00 .00 .00 .00 .00 .00 420.120 FICA Taxes 4.49 3.92 .00 2.22 .00 .00 .00 .00 420.130 Group Insurance 38.88 .00 .00 .00 .00 .00 .00 .00 420.140 Retirement 13.60 11.59 .00 6.64 .00 .00 .00 .00 420.150 Workers Compensation .24 .17 .00 .10 .00 .00 .00 .00 431.120 Legal Fees .00 55.00 100.00 .00 100.00 100.00 100.00 .00 446.110 Snow Removal/ Sanding 22,430.90 13,622.23 20,000.00 14,391.07 20,000.00 20,000.00 20,000.00 .00 446.120 Maint & Repairs 69,207.46 11,677.50 20,000.00 .00 20,000.00 20,000.00 20,000.00 .00 446.125 Grading/ Ditching 1,136.00 .00 10,000.00 10,429.06 10,000.00 10,000.00 10,000.00 .00 450.222 General Liablity Insurance Coverage 155.00 178.00 .00 178.00 150.00 150.00 150.00 .00 450.224 Insurance Coverage Discounts (46.00) (51.00) .00 (33.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 .00 100.00 .00 100.00 100.00 100.00 .00 450.320 Bad Debt Expense .10 .13 .00 .06 .00 .00 .00 .00 450.450 Contingencies .00 .00 2,630.00 .00 2,480.00 2,480.00 2,480.00 .00 Department 226 - Monashka Bay Road District Totals $92,996.80 $25,555.83 $53,230.00 $25,004.35 $53,230.00 $53,230.00 $53,230.00 $0.00 EXPENSE TOTALS $92,996.80 $25,555.83 $53,230.00 $25,004.35 $53,230.00 $53,230.00 $53,230.00 $0.00 Fund 244 - Monashka Bay Road District Totals REVENUE TOTALS $38,429.46 $57,263.64 $53,230.00 $71,429.13 $53,230.00 $53,230.00 $53,230.00 $0.00 EXPENSE TOTALS $92,996.80 $25,555.83 $53,230.00 $25,004.35 $53,230.00 $53,230.00 $53,230.00 $0.00 Fund 244 - Monashka Bay Road District Totals ($54,567.34) $31,707.81 $0.00 $46,424.78 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 23 of 66 A Ll v z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 24 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 246 - Bay View Road Service REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 14,552.85 15,611.69 14,500.00 16,607.48 14,500.00 14,500.00 14,500.00 .00 319.100 Penalties & Interest .01 .00 .00 .00 .00 .00 .00 .00 361.100 Interest Earnings 745.09 1,124.84 .00 1,337.09 .00 .00 .00 .00 361.300 Change in Fair Market Value (4,127.01) (849.88) .00 894.24 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $11,170.94 $15,886.65 $14,500.00 $18,838.81 $14,500.00 $14,500.00 $14,500.00 $0.00 REVENUE TOTALS $11,170.94 $15,886.65 $14,500.00 $18,838.81 $14,500.00 $14,500.00 $14,500.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 24 of 66 W sz Z' W Z3 0 0 z 0 v 0 N 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 246 -Bay View Road Service EXPENSE Department 228 - Bay View Road Service District 410.110 Salaries 410.130 Overtime 420.110 Unemployment Taxes 420.120 FICA Taxes 420.130 Group Insurance 420.140 Retirement 420.150 Workers Compensation 431.120 Legal Fees 446.110 Snow Removal / Sanding 446.120 Maint & Repairs 446.125 Grading / Ditching 450.222 General Liablity Insurance Coverage 450.224 Insurance Coverage Discounts 450.320 Bad Debt Expense 129.76 55.88 .00 .00 .00 .00 .00 .00 .00 27.23 .00 .00 .00 .00 .00 .00 .02 .00 .00 .00 .00 .00 .00 .00 9.42 6.12 .00 .00 .00 .00 .00 .00 38.89 40.11 .00 .00 .00 .00 .00 .00 28.54 18.30 .00 .00 .00 .00 .00 .00 .46 .26 .00 .00 .00 .00 .00 .00 .00 55.00 .00 .00 .00 .00 .00 .00 6,402.66 6,312.70 3,000.00 6,457.95 3,000.00 3,000.00 3,000.00 .00 3,754.81 27,862.50 8,800.00 .00 8,800.00 8,800.00 8,800.00 .00 142.00 1,235.10 2,700.00 1,819.85 2,700.00 2,700.00 2,700.00 .00 117.00 117.00 .00 128.00 .00 .00 .00 .00 (33.00) (34.00) .00 (24.00) .00 .00 .00 .00 .01 .00 .00 .11 .00 .00 .00 .00 Department 228 - Bay View Road Service District $10,590.57 $35,696.20 $14,500.00 $8,381.91 $14,500.00 $14,500.00 $14,500.00 $0.00 Totals EXPENSE TOTALS $10,590.57 $35,696.20 $14,500.00 $8,381.91 $14,500.00 $14,500.00 $14,500.00 $0.00 Fund 246 - Bay View Road Service Totals REVENUE TOTALS $11,170.94 $15,886.65 $14,500.00 $18,838.81 $14,500.00 $14,500.00 $14,500.00 $0.00 EXPENSE TOTALS $10,590.57 $35,696.20 $14,500.00 $8,381.91 $14,500.00 $14,500.00 $14,500.00 $0.00 Fund 246 - Bay View Road Service Totals $580.37 ($19,809.55) $0.00 $10,456.90 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 25 of 66 W s? Z' W Z3 0 0 z 0 v 0 W 0 N BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 26 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 250 -Fire Protection Area #1 REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 661,565.38 666,040.15 676,500.00 695,981.13 700,000.00 700,000.00 700,000.00 .00 311.200 Personal Property Tax 10,158.25 14,107.64 10,500.00 12,026.47 10,500.00 10,500.00 10,500.00 .00 319.100 Penalties & Interest .20 .20 .00 1.03 .00 .00 .00 .00 334.625 Volunteer Fire Assistance (VFA) Grant 4,500.00 .00 .00 6,975.00 .00 .00 .00 .00 335.190 PERS on Behalf Payment 2,999.22 2,133.45 5,000.00 2,822.21 6,000.00 6,000.00 6,000.00 .00 361.100 Interest Earnings 9,759.22 29,611.39 5,000.00 31,772.60 15,000.00 15,000.00 15,000.00 .00 361.300 Change in Fair Market Value (56,659.49) (11,393.50) .00 21,372.36 .00 .00 .00 .00 380.170 Other 1,846.51 1,105.23 4,000.00 521.72 .00 .00 .00 .00 389.100 Use of Fund Balance .00 .00 410,837.00 .00 .00 .00 .00 .00 391.450 Capital Projects 2,576.64 .00 .00 .00 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $636,745.93 $701,604.56 $1,111,837.00 $771,472.52 $731,500.00 $731,500.00 $731,500.00 $0.00 REVENUE TOTALS $636,745.93 $701,604.56 $1,111,837.00 $771,472.52 $731,500.00 $731,500.00 $731,500.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 26 of 66 W T v CCI v 0 N CD #� BUl?UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 2 vs Budget 2025 Level 2 2025 Level 3 Level 3 Fund 250 -Fire Protection Area #1 EXPENSE Department 212 - Bayside Fire Station 410.110 Salaries 55,189.45 81,120.55 90,000.00 97,221.46 126,682.00 126,682.00 126,682.00 .00 410.120 Temporary Help 10,000.00 10,384.28 10,000.00 1,858.01 10,000.00 10,000.00 10,000.00 .00 410.130 Overtime 656.56 907.37 2,500.00 425.28 1,200.00 1,200.00 1,200.00 .00 410.150 Volunteer Stipends 54,822.00 25,047.00 55,000.00 54,487.75 50,000.00 50,000.00 50,000.00 .00 410.152 Cell Phone Stipend 661.29 1,106.67 1,200.00 1,038.71 1,200.00 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 4.14 8.04 9.00 9.79 205.00 205.00 205.00 .00 420.120 FICA Taxes 9,352.51 8,902.56 6,927.00 12,447.49 15,673.00 15,673.00 15,673.00 .00 420.130 Group Insurance 16,108.59 25,163.78 26,640.00 20,463.57 26,680.00 26,680.00 26,680.00 .00 420.140 Retirement 12,249.85 19,793.40 22,428.00 24,446.58 33,900.00 33,900.00 33,900.00 .00 420.150 Workers Compensation 5,855.91 5,375.47 4,419.00 6,138.67 11,453.00 11,453.00 11,453.00 .00 430.140 Contracted Services 14,777.40 11,867.58 15,000.00 16,008.39 15,000.00 15,000.00 15,000.00 .00 431.110 Litigation Expenses .00 1,870.00 .00 .00 .00 .00 .00 .00 431.120 Legal Fees 80.00 442.50 2,500.00 60.00 1,000.00 1,000.00 1,000.00 .00 450.100 Office Supplies 621.18 127.77 1,000.00 115.99 1,000.00 1,000.00 1,000.00 .00 450.110 Operating Supplies 27,476.17 12,671.67 35,000.00 19,153.34 20,000.00 20,000.00 20,000.00 .00 450.120 Printing / Binding 532.87 1,570.72 3,000.00 625.94 2,000.00 2,000.00 2,000.00 .00 450.130 Postage 118.15 .00 200.00 278.34 500.00 500.00 500.00 .00 450.140 Dues / Books / Periodicals 3,058.13 1,570.00 2,500.00 2,214.33 3,000.00 3,000.00 3,000.00 .00 450.160 Furniture / Fixtures 209.00 .00 2,500.00 1,599.00 2,500.00 2,500.00 2,500.00 .00 450.170 Machinery/ Equipment <$5000 21,959.86 10,869.35 40,000.00 45,338.76 80,000.00 80,000.00 80,000.00 .00 450.180 Equipment Rental .00 .00 2,000.00 .00 1,000.00 1,000.00 1,000.00 .00 450.210 Food / Business Lunch/Meeting Rooms 1,268.30 340.74 4,000.00 2,169.62 4,000.00 4,000.00 4,000.00 .00 450.221 Property Insurance 8,110.00 9,706.00 12,000.00 6,719.00 10,000.00 10,000.00 10,000.00 .00 450.222 General Liablity Insurance Coverage 1,223.00 1,432.00 1,500.00 1,436.00 2,000.00 2,000.00 2,000.00 .00 450.224 Insurance Coverage Discounts (6,919.00) (7,732.00) (7,000.00) (4,721.00) .00 .00 .00 .00 450.226 Mobile Equipment Insurance .00 21.25 .00 23.00 .00 .00 .00 .00 450.227 Supplemental Firefighter Insurance Coverage 3,221.00 2,807.00 3,300.00 3,087.70 4,000.00 4,000.00 4,000.00 .00 450.230 Advertising / Hearings 1,973.50 873.94 1,000.00 166.00 1,000.00 1,000.00 1,000.00 .00 450.270 Continuing Education 11,599.55 14,778.96 21,214.00 104.00 21,000.00 21,000.00 21,000.00 .00 450.290 Recruit/ Relocation 13,018.57 715.92 .00 9,426.00 .00 .00 .00 .00 450.300 Travel / Per Diem .00 .00 5,000.00 .00 5,000.00 5,000.00 5,000.00 .00 450.320 Bad Debt Expense 84.99 1.38 .00 .74 .00 .00 .00 .00 450.325 Settlement Costs .00 .00 .00 25,000.00 .00 .00 .00 .00 450.340 Telephone/Communications 4,698.96 3,783.95 3,000.00 4,246.03 5,000.00 5,000.00 5,000.00 .00 450.350 Electricity 10,914.59 10,537.26 14,000.00 11,214.24 15,000.00 15,000.00 15,000.00 .00 450.360 Fuel- Heating 20,091.90 23,102.54 20,000.00 16,292.59 20,000.00 20,000.00 20,000.00 .00 450.365 Fuel - Vehicle 2,881.33 3,292.49 5,000.00 5,368.06 6,500.00 6,500.00 6,500.00 .00 450.370 Water & Sewer 3,544.71 4,473.60 3,500.00 3,824.00 5,000.00 5,000.00 5,000.00 .00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 27 of 66 W n Z' W Z3 0 0 z 0 v QQ 0 Ln 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 250 - Fire Protection Area #1 Totals REVENUE TOTALS $636,745.93 $701,604.56 $1,111,837.00 $771,472.52 $731,500.00 $731,500.00 $731,500.00 $0.00 EXPENSE TOTALS $364,835.97 $427,432.74 $1,111,837.00 $685,399.45 $731,500.00 $731,500.00 $731,500.00 $0.00 Fund 250 - Fire Protection Area #1 Totals $271,909.96 $274,171.82 $0.00 $86,073.07 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 28 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 250 - Fire Protection Area #1 EXPENSE Department 212 - Bayside Fire Station 450.380 Snow Removal/ Sanding 4,622.50 175.00 4,000.00 1,470.00 4,000.00 4,000.00 4,000.00 .00 450.390 Refuse Collection - Disposal 2,092.27 600.86 2,500.00 488.43 2,500.00 2,500.00 2,500.00 .00 450.430 Maint & Repairs 19,516.86 12,040.78 18,000.00 10,312.00 20,000.00 20,000.00 20,000.00 .00 450.435 Maint Agreements .00 .00 10,000.00 .00 10,000.00 10,000.00 10,000.00 .00 450.440 Auto Maint & Repairs 3,218.88 7,345.16 10,000.00 2,869.53 10,000.00 10,000.00 10,000.00 .00 450.450 Contingencies .00 .00 .00 .00 42,507.00 42,507.00 42,507.00 .00 450.451 Licenses & Permits .00 70.00 .00 1,276.00 1,000.00 1,000.00 1,000.00 .00 450.550 Volunteer Physicals 4,082.00 3,496.17 15,000.00 1,420.11 15,000.00 15,000.00 15,000.00 .00 466.220 Auto Liability Insurance 15,359.00 14,771.03 18,000.00 18,012.00 20,000.00 20,000.00 20,000.00 .00 470.070 Buildings .00 .00 375,000.00 .00 .00 .00 .00 .00 470.100 Machinery/ Equipment >$5000 6,500.00 2,000.00 250,000.00 261,264.00 75,000.00 75,000.00 75,000.00 .00 494.455 Capital Projects- Non Boro Bldg. .00 100,000.00 .00 .00 30,000.00 30,000.00 30,000.00 .00 Department 212 - Bayside Fire Station Totals $364,835.97 $427,432.74 $1,111,837.00 $685,399.45 $731,500.00 $731,500.00 $731,500.00 $0.00 EXPENSE TOTALS $364,835.97 $427,432.74 $1,111,837.00 $685,399.45 $731,500.00 $731,500.00 $731,500.00 $0.00 Fund 250 - Fire Protection Area #1 Totals REVENUE TOTALS $636,745.93 $701,604.56 $1,111,837.00 $771,472.52 $731,500.00 $731,500.00 $731,500.00 $0.00 EXPENSE TOTALS $364,835.97 $427,432.74 $1,111,837.00 $685,399.45 $731,500.00 $731,500.00 $731,500.00 $0.00 Fund 250 - Fire Protection Area #1 Totals $271,909.96 $274,171.82 $0.00 $86,073.07 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 28 of 66 W s? Z' sv Z3 0 0 z 0 v QQ 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 29 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 252 - Women's Bay Fire Dept. REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 108,565.37 116,160.55 108,000.00 119,037.45 110,000.00 110,000.00 110,000.00 .00 311.200 Personal Property Tax 2,549.42 2,582.09 2,500.00 2,673.21 2,500.00 2,500.00 2,500.00 .00 319.100 Penalties & Interest .50 .19 .00 .23 .00 .00 .00 .00 334.625 Volunteer Fire Assistance (VFA) Grant 8,521.01 .00 .00 6,067.39 .00 .00 .00 .00 340.220 Fire Protection Services 16,420.28 20,024.79 16,000.00 20,252.03 18,000.00 18,000.00 18,000.00 .00 361.100 Interest Earnings 17,316.89 20,740.82 2,000.00 25,307.36 2,000.00 2,000.00 2,000.00 .00 361.300 Change in Fair Market Value (68,005.96) (10,967.27) .00 15,762.17 .00 .00 .00 .00 380.170 Other 300.00 200.00 .00 .00 .00 .00 .00 .00 380.240 Rental Income 8,400.00 15,100.00 15,600.00 14,300.00 15,600.00 15,600.00 15,600.00 .00 389.100 Use of Fund Balance .00 .00 50,000.00 .00 100,000.00 100,000.00 100,000.00 .00 Department 000 - Fund Revenues Totals $94,067.51 $163,841.17 $194,100.00 $203,399.84 $248,100.00 $248,100.00 $248,100.00 $0.00 REVENUE TOTALS $94,067.51 $163,841.17 $194,100.00 $203,399.84 $248,100.00 $248,100.00 $248,100.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 29 of 66 W Q_ Z' W Z3 0 0 Z 0 T v CQ 0 v 0 N CD #� Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 2 vs Budget 2025 Level 2 2025 Level 3 Level 3 Fund 252 - Women's Bay Fire Dept. EXPENSE Department 214 - Bells Flats Russian Creek 410.110 Salaries 28.07 118.86 2,000.00 315.98 2,000.00 2,000.00 2,000.00 .00 410.120 Temporary Help 518.07 1,695.37 500.00 5,290.80 500.00 500.00 500.00 .00 410.130 Overtime .00 48.83 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .00 .02 50.00 .03 50.00 50.00 50.00 .00 420.120 FICA Taxes 41.64 142.10 150.00 427.74 150.00 150.00 150.00 .00 420.130 Group Insurance .00 108.56 350.00 216.90 250.00 250.00 250.00 .00 420.140 Retirement 6.18 36.53 300.00 69.15 100.00 100.00 100.00 .00 420.150 Workers Compensation 28.64 83.47 1,500.00 211.44 250.00 250.00 250.00 .00 430.140 Contracted Services 2,229.00 5,646.74 10,000.00 5,936.87 10,000.00 10,000.00 10,000.00 .00 431.120 Legal Fees .00 .00 1,000.00 .00 1,000.00 1,000.00 1,000.00 .00 450.100 Office Supplies .00 35.42 1,000.00 644.64 1,000.00 1,000.00 1,000.00 .00 450.110 Operating Supplies 9,157.28 5,667.04 20,000.00 7,872.42 20,000.00 20,000.00 20,000.00 .00 450.120 Printing / Binding .00 .00 500.00 625.94 500.00 500.00 500.00 .00 450.130 Postage .00 .00 100.00 208.60 100.00 100.00 100.00 .00 450.140 Dues/ Books/ Periodicals .00 550.00 500.00 2,125.00 500.00 500.00 500.00 .00 450.160 Furniture / Fixtures .00 .00 4,000.00 384.58 4,000.00 4,000.00 4,000.00 .00 450.170 Machinery/ Equipment <$5000 .00 4,536.70 10,000.00 4,286.47 10,000.00 10,000.00 10,000.00 .00 450.180 Equipment Rental .00 .00 500.00 .00 500.00 500.00 500.00 .00 450.210 Food / Business Lunch/Meeting Rooms .00 114.84 1,000.00 77.24 1,000.00 1,000.00 1,000.00 .00 450.221 Property Insurance 2,425.00 2,933.00 3,000.00 3,866.00 4,000.00 4,000.00 4,000.00 .00 450.222 General Liablity Insurance Coverage 324.00 340.00 500.00 339.00 500.00 500.00 500.00 .00 450.224 Insurance Coverage Discounts (1,711.00) (2,582.00) .00 (2,069.00) .00 .00 .00 .00 450.227 Supplemental Firefighter Insurance Coverage 4,307.00 3,241.00 5,000.00 3,565.10 5,000.00 5,000.00 5,000.00 .00 450.230 Advertising / Hearings .00 .00 500.00 .00 500.00 500.00 500.00 .00 450.300 Travel / Per Diem .00 .00 2,000.00 .00 2,000.00 2,000.00 2,000.00 .00 450.310 Training Materials .00 .00 5,000.00 .00 5,000.00 5,000.00 5,000.00 .00 450.320 Bad Debt Expense 180.37 .41 .00 .20 .00 .00 .00 .00 450.340 Telephone/Communications 1,975.68 2,132.27 2,000.00 1,827.80 2,000.00 2,000.00 2,000.00 .00 450.350 Electricity 3,266.04 4,232.54 5,000.00 4,692.38 5,000.00 5,000.00 5,000.00 .00 450.360 Fuel - Heating 7,768.21 7,981.49 8,000.00 7,080.65 8,000.00 8,000.00 8,000.00 .00 450.365 Fuel- Vehicle 720.56 573.07 2,000.00 102.99 2,000.00 2,000.00 2,000.00 .00 450.430 Maint & Repairs 903.37 4,864.02 15,000.00 10,183.31 15,000.00 15,000.00 15,000.00 .00 450.440 Auto Maint & Repairs 1,516.06 1,430.99 10,000.00 1,311.44 10,000.00 10,000.00 10,000.00 .00 450.450 Contingencies .00 .00 21,150.00 .00 74,200.00 74,200.00 74,200.00 .00 450.451 Licenses & Permits .00 55.00 .00 15.00 .00 .00 .00 .00 450.460 Cleaning Supplies .00 .00 500.00 .00 500.00 500.00 500.00 .00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 30 of 66 W n Z' W Z3 0 0 z 0 Iv QQ 0 00 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 252 - Women's Bay Fire Dept. Totals REVENUE TOTALS $94,067.51 $163,841.17 $194,100.00 $203,399.84 $248,100.00 $248,100.00 $248,100.00 $0.00 EXPENSE TOTALS $48,022.90 $229,325.68 $194,100.00 $69,322.51 $248,100.00 $248,100.00 $248,100.00 $0.00 Fund 252 - Women's Bay Fire Dept. Totals $46,044.61 ($65,484.51) $0.00 $134,077.33 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 31 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 252 - Women's Bay Fire Dept. EXPENSE Department 214 - Bells Flats Russian Creek 450.461 Safety Supplies .00 .00 .00 3,710.81 .00 .00 .00 .00 450.550 Volunteer Physicals .00 .00 5,000.00 .00 5,000.00 5,000.00 5,000.00 .00 466.220 Auto Liability Insurance 3,360.00 5,656.28 6,000.00 6,003.03 7,500.00 7,500.00 7,500.00 .00 470.100 Machinery/ Equipment >$5000 10,978.73 .00 50,000.00 .00 50,000.00 50,000.00 50,000.00 .00 470.120 Automotive .00 179,683.13 .00 .00 .00 .00 .00 .00 Department 214 - Bells Flats Russian Creek Totals $48,022.90 $229,325.68 $194,100.00 $69,322.51 $248,100.00 $248,100.00 $248,100.00 $0.00 EXPENSE TOTALS $48,022.90 $229,325.68 $194,100.00 $69,322.51 $248,100.00 $248,100.00 $248,100.00 $0.00 Fund 252 - Women's Bay Fire Dept. Totals REVENUE TOTALS $94,067.51 $163,841.17 $194,100.00 $203,399.84 $248,100.00 $248,100.00 $248,100.00 $0.00 EXPENSE TOTALS $48,022.90 $229,325.68 $194,100.00 $69,322.51 $248,100.00 $248,100.00 $248,100.00 $0.00 Fund 252 - Women's Bay Fire Dept. Totals $46,044.61 ($65,484.51) $0.00 $134,077.33 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 31 of 66 W s? Z' W Z3 0 0 z 0 v 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 32 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 254 - KIB Airport Fire District REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 17,605.79 16,533.69 16,500.00 16,318.66 16,500.00 16,500.00 16,500.00 .00 311.200 Personal Property Tax 2,398.78 3,628.24 3,500.00 4,545.48 3,500.00 3,500.00 3,500.00 .00 361.100 Interest Earnings 644.30 1,489.34 .00 1,587.96 900.00 900.00 900.00 .00 361.300 Change in Fair Market Value (3,642.47) (1,334.56) .00 986.95 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $17,006.40 $20,316.71 $20,000.00 $23,439.05 $20,900.00 $20,900.00 $20,900.00 $0.00 REVENUE TOTALS $17,006.40 $20,316.71 $20,000.00 $23,439.05 $20,900.00 $20,900.00 $20,900.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 32 of 66 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 33 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 254 - KIB Airport Fire District EXPENSE Department 216 - Airport Protection 444.360 Fire Protection Services 16,420.28 20,024.79 19,900.00 20,252.03 20,800.00 20,800.00 20,800.00 .00 450.222 General Liablity Insurance Coverage 120.00 122.00 100.00 134.00 100.00 100.00 100.00 .00 450.224 Insurance Coverage Discounts (34.00) (35.00) .00 (28.00) .00 .00 .00 .00 Department 216 - Airport Protection Totals $16,506.28 $20,111.79 $20,000.00 $20,358.03 $20,900.00 $20,900.00 $20,900.00 $0.00 EXPENSE TOTALS $16,506.28 $20,111.79 $20,000.00 $20,358.03 $20,900.00 $20,900.00 $20,900.00 $0.00 Fund 254 - KIB Airport Fire District Totals REVENUE TOTALS $17,006.40 $20,316.71 $20,000.00 $23,439.05 $20,900.00 $20,900.00 $20,900.00 $0.00 EXPENSE TOTALS $16,506.28 $20,111.79 $20,000.00 $20,358.03 $20,900.00 $20,900.00 $20,900.00 $0.00 Fund 254 - KIB Airport Fire District Totals $500.12 $204.92 $0.00 $3,081.02 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 33 of 66 W n Z' sv Z3 z 0 v 0 00 0 N BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 34 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 260 - Woodland Acres Light REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 5,838.89 5,783.97 5,800.00 6,188.55 6,150.00 6,150.00 6,150.00 .00 311.200 Personal Property Tax 60.56 60.33 .00 60.43 50.00 50.00 50.00 .00 319.100 Penalties & Interest .01 .00 .00 .00 .00 .00 .00 .00 361.100 Interest Earnings 286.38 616.76 150.00 692.12 400.00 400.00 400.00 .00 361.300 Change in Fair Market Value (1,596.55) (376.58) .00 445.38 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $4,589.29 $6,084.48 $5,950.00 $7,386.48 $6,600.00 $6,600.00 $6,600.00 $0.00 REVENUE TOTALS $4,589.29 $6,084.48 $5,950.00 $7,386.48 $6,600.00 $6,600.00 $6,600.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 34 of 66 W s? Z' W Z3 z 0 v 0 00 N 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 260 - Woodland Acres Light Totals REVENUE TOTALS $4,589.29 $6,084.48 $5,950.00 $7,386.48 $6,600.00 $6,600.00 $6,600.00 $0.00 EXPENSE TOTALS $5,623.02 $5,659.89 $5,950.00 $4,812.22 $6,600.00 $6,600.00 $6,600.00 $0.00 Fund 260 -Woodland Acres Light Totals ($1,033.73) $424.59 $0.00 $2,574.26 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 35 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 260 - Woodland Acres Light EXPENSE Department 230 - Woodland Acres Street Lights 450.222 General Liablity Insurance Coverage 106.00 107.00 250.00 119.00 100.00 100.00 100.00 .00 450.224 Insurance Coverage Discounts (30.00) (31.00) .00 (24.00) .00 .00 .00 .00 450.320 Bad Debt Expense .00 .04 .00 .00 .00 .00 .00 .00 450.350 Electricity 5,547.02 5,583.85 5,700.00 4,717.22 6,500.00 6,500.00 6,500.00 .00 Department 230 - Woodland Acres Street Lights Totals $5,623.02 $5,659.89 $5,950.00 $4,812.22 $6,600.00 $6,600.00 $6,600.00 $0.00 EXPENSE TOTALS $5,623.02 $5,659.89 $5,950.00 $4,812.22 $6,600.00 $6,600.00 $6,600.00 $0.00 Fund 260 - Woodland Acres Light Totals REVENUE TOTALS $4,589.29 $6,084.48 $5,950.00 $7,386.48 $6,600.00 $6,600.00 $6,600.00 $0.00 EXPENSE TOTALS $5,623.02 $5,659.89 $5,950.00 $4,812.22 $6,600.00 $6,600.00 $6,600.00 $0.00 Fund 260 -Woodland Acres Light Totals ($1,033.73) $424.59 $0.00 $2,574.26 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 35 of 66 W s? Z' W Z3 z 0 v 0 00 W 0 N BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 36 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 261 - Trinity Islands Light District REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 1,921.55 1,988.42 1,900.00 2,110.07 2,100.00 2,100.00 2,100.00 .00 311.200 Personal Property Tax .00 .00 .00 1.53 .00 .00 .00 .00 361.100 Interest Earnings 405.49 880.13 .00 976.41 800.00 800.00 800.00 .00 361.300 Change in Fair Market Value (2,259.51) (556.88) .00 604.58 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $67.53 $2,311.67 $1,900.00 $3,692.59 $2,900.00 $2,900.00 $2,900.00 $0.00 REVENUE TOTALS $67.53 $2,311.67 $1,900.00 $3,692.59 $2,900.00 $2,900.00 $2,900.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 36 of 66 v 0 00 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 37 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 261 - Trinity Islands Light District EXPENSE Department 261- Trinity Island Lighting 450.222 General Liablity Insurance Coverage 102.00 102.00 100.00 116.00 100.00 100.00 100.00 .00 450.224 Insurance Coverage Discounts (28.00) (29.00) .00 (24.00) .00 .00 .00 .00 450.350 Electricity 1,431.51 1,322.46 1,800.00 1,090.40 2,800.00 2,800.00 2,800.00 .00 Department 261 - Trinity Island Lighting Totals $1,505.51 $1,395.46 $1,900.00 $1,182.40 $2,900.00 $2,900.00 $2,900.00 $0.00 EXPENSE TOTALS $1,505.51 $1,395.46 $1,900.00 $1,182.40 $2,900.00 $2,900.00 $2,900.00 $0.00 Fund 261- Trinity Islands Light District Totals REVENUE TOTALS $67.53 $2,311.67 $1,900.00 $3,692.59 $2,900.00 $2,900.00 $2,900.00 $0.00 EXPENSE TOTALS $1,505.51 $1,395.46 $1,900.00 $1,182.40 $2,900.00 $2,900.00 $2,900.00 $0.00 Fund 261- Trinity Islands Light District Totals ($1,437.98) $916.21 $0.00 $2,510.19 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 37 of 66 W s? Z' W Z3 0 0 z 0 v 0 00 01 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 38 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 262 - Mission Lake Tide Gate REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 1,634.67 1,601.24 1,700.00 1,651.83 1,600.00 1,600.00 1,600.00 .00 361.100 Interest Earnings 795.41 1,690.92 500.00 1,864.13 600.00 600.00 600.00 .00 361.300 Change in Fair Market Value (4,410.03) (1,081.63) .00 1,145.54 .00 .00 .00 .00 Department 000 - Fund Revenues Totals ($1,979.95) $2,210.53 $2,200.00 $4,661.50 $2,200.00 $2,200.00 $2,200.00 $0.00 REVENUE TOTALS ($1,979.95) $2,210.53 $2,200.00 $4,661.50 $2,200.00 $2,200.00 $2,200.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:20 PM Page 38 of 66 W n Z' W Z3 0 0 z 0 v 0 00 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 262 - Mission Lake Tide Gate Totals REVENUE TOTALS ($1,979.95) $2,210.53 $2,200.00 $4,661.50 $2,200.00 $2,200.00 $2,200.00 $0.00 EXPENSE TOTALS $2,882.26 $876.13 $2,200.00 $92.00 $2,200.00 $2,200.00 $2,200.00 $0.00 Fund 262 -Mission Lake Tide Gate Totals ($4,862.21) $1,334.40 $0.00 $4,569.50 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 39 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 262 - Mission Lake Tide Gate EXPENSE Department 268 - Mission Lake Tide Gate 410.110 Salaries 188.95 401.84 300.00 .00 300.00 300.00 300.00 .00 410.130 Overtime 480.62 .00 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .06 .01 .00 .00 .00 .00 .00 .00 420.120 FICA Taxes 49.14 29.79 30.00 .00 30.00 30.00 30.00 .00 420.130 Group Insurance 50.43 149.03 120.00 .00 120.00 120.00 120.00 .00 420.140 Retirement 147.31 87.77 100.00 .00 100.00 100.00 100.00 .00 420.150 Workers Compensation 28.75 13.69 30.00 .00 30.00 30.00 30.00 .00 431.120 Legal Fees .00 120.00 .00 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 103.00 104.00 105.00 116.00 105.00 105.00 105.00 .00 450.224 Insurance Coverage Discounts (29.00) (30.00) .00 (24.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 .00 100.00 .00 100.00 100.00 100.00 .00 450.430 Maint & Repairs 1,863.00 .00 1,415.00 .00 1,415.00 1,415.00 1,415.00 .00 Department 268 - Mission Lake Tide Gate Totals $2,882.26 $876.13 $2,200.00 $92.00 $2,200.00 $2,200.00 $2,200.00 $0.00 EXPENSE TOTALS $2,882.26 $876.13 $2,200.00 $92.00 $2,200.00 $2,200.00 $2,200.00 $0.00 Fund 262 - Mission Lake Tide Gate Totals REVENUE TOTALS ($1,979.95) $2,210.53 $2,200.00 $4,661.50 $2,200.00 $2,200.00 $2,200.00 $0.00 EXPENSE TOTALS $2,882.26 $876.13 $2,200.00 $92.00 $2,200.00 $2,200.00 $2,200.00 $0.00 Fund 262 -Mission Lake Tide Gate Totals ($4,862.21) $1,334.40 $0.00 $4,569.50 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 39 of 66 W s? Z' W Z3 n z 0 v 00 O N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 40 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 273 - Opioid Class Action Settlement REVENUE Department 000 - Fund Revenues 332.111 Distributors - Opioid Lawsuit Settlement 6,710.74 7,052.66 .00 10,938.02 7,052.00 7,052.00 7,052.00 .00 332.112 Janssen - Opioid Lawsuit Settlement .00 27,707.65 .00 .00 .00 .00 .00 .00 332.113 Allergan - Opioid Lawsuit Settlement .00 .00 .00 2,277.55 .00 .00 .00 .00 332.114 Teva - Opioid Lawsuit Settlement .00 .00 .00 2,058.34 .00 .00 .00 .00 332.115 Walgreens - Opioid Lawsuit Settlement .00 .00 .00 4,933.60 .00 .00 .00 .00 332.116 Walmart - Opioid Lawsuit Settlement .00 .00 .00 20,058.74 .00 .00 .00 .00 332.117 CVS - Opioid Lawsuit Settlement .00 .00 .00 2,533.12 .00 .00 .00 .00 361.100 Interest Earnings 8.29 861.98 .00 1,719.36 .00 .00 .00 .00 361.300 Change in Fair Market Value (62.81) 372.04 .00 818.29 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $6,656.22 $35,994.33 $0.00 $45,337.02 $7,052.00 $7,052.00 $7,052.00 $0.00 REVENUE TOTALS $6,656.22 $35,994.33 $0.00 $45,337.02 $7,052.00 $7,052.00 $7,052.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 40 of 66 A LI sv 0 z 0 v 0 00 CIO0 N 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 41 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 273 - Opioid Class Action Settlement EXPENSE Department 281- Opioid Class Action 452.180 Contingency .00 .00 .00 .00 7,052.00 7,052.00 7,052.00 .00 Department 281 - Opioid Class Action Totals $0.00 $0.00 $0.00 $0.00 $7,052.00 $7,052.00 $7,052.00 $0.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $7,052.00 $7,052.00 $7,052.00 $0.00 Fund 273 - Opioid Class Action Settlement Totals REVENUE TOTALS $6,656.22 $35,994.33 $0.00 $45,337.02 $7,052.00 $7,052.00 $7,052.00 $0.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $7,052.00 $7,052.00 $7,052.00 $0.00 Fund 273 - Opioid Class Action Settlement Totals $6,656.22 $35,994.33 $0.00 $45,337.02 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 41 of 66 W s? Z' W Z3 z 0 v 0 00 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 42 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 276 - Facilities Fund REVENUE Department 000 - Fund Revenues 361.100 Interest Earnings 557,545.56 1,076,846.23 1,000,000.00 1,213,019.19 1,450,000.00 1,450,000.00 1,450,000.00 .00 361.300 Change in Fair Market Value (2,665,937.81) (650,730.56) .00 744,911.23 .00 .00 .00 .00 391.300 Debt Service .00 2,213,366.00 .00 .00 .00 .00 .00 .00 Department 000 - Fund Revenues Totals ($2,108,392.25) $2,639,481.67 $1,000,000.00 $1,957,930.42 $1,450,000.00 $1,450,000.00 $1,450,000.00 $0.00 REVENUE TOTALS ($2,108,392.25) $2,639,481.67 $1,000,000.00 $1,957,930.42 $1,450,000.00 $1,450,000.00 $1,450,000.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 42 of 66 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 43 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 276 - Facilities Fund EXPENSE Department 286 - Facilities 450.450 Contingencies .00 .00 150,000.00 .00 230,000.00 230,000.00 230,000.00 .00 494.220 Building & Grounds 5,000.00 .00 5,000.00 .00 .00 .00 .00 .00 494.469 Renewal & Replacement Projects 539,389.00 .00 845,000.00 .00 1,220,000.00 1,220,000.00 1,220,000.00 .00 Department 286 - Facilities Totals $544,389.00 $0.00 $1,000,000.00 $0.00 $1,450,000.00 $1,450,000.00 $1,450,000.00 $0.00 EXPENSE TOTALS $544,389.00 $0.00 $1,000,000.00 $0.00 $1,450,000.00 $1,450,000.00 $1,450,000.00 $0.00 Fund 276 - Facilities Fund Totals REVENUE TOTALS ($2,108,392.25) $2,639,481.67 $1,000,000.00 $1,957,930.42 $1,450,000.00 $1,450,000.00 $1,450,000.00 $0.00 EXPENSE TOTALS $544,389.00 $0.00 $1,000,000.00 $0.00 $1,450,000.00 $1,450,000.00 $1,450,000.00 $0.00 Fund 276 - Facilities Fund Totals ($2,652,781.25) $2,639,481.67 $0.00 $1,957,930.42 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 43 of 66 W s? Z' W Z3 z 0 v 0 0 N BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 44 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 277 - Tourism Development REVENUE Department 000 - Fund Revenues 317.110 Bed Tax Revenue - On Road System 80,538.75 89,156.87 75,000.00 58,634.81 90,000.00 90,000.00 90,000.00 .00 317.120 Bed Tax Revenue - Off Road System 20,907.97 32,859.37 15,000.00 18,181.77 30,000.00 30,000.00 30,000.00 .00 361.100 Interest Earnings 1,019.68 2,601.71 .00 3,423.81 .00 .00 .00 .00 361.300 Change in Fair Market Value (5,745.13) (1,057.76) .00 2,332.65 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $96,721.27 $123,560.19 $90,000.00 $82,573.04 $120,000.00 $120,000.00 $120,000.00 $0.00 REVENUE TOTALS $96,721.27 $123,560.19 $90,000.00 $82,573.04 $120,000.00 $120,000.00 $120,000.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 44 of 66 W s? Z' W Z3 0 0 z 0 v 0 N 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 277 - Tourism Development Totals REVENUE TOTALS $96,721.27 $123,560.19 $90,000.00 $82,573.04 $120,000.00 $120,000.00 $120,000.00 $0.00 EXPENSE TOTALS $75,228.26 $105,815.84 $90,000.00 $85,063.93 $120,000.00 $120,000.00 $120,000.00 $0.00 Fund 277 - Tourism Development Totals $21,493.01 $17,744.35 $0.00 ($2,490.89) $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 45 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 277 - Tourism Development EXPENSE Department 287 - Tourism Development 410.110 Salaries .00 14,448.84 .00 5,816.11 .00 .00 .00 .00 410.120 Temporary Help .00 5,703.23 .00 .00 .00 .00 .00 .00 410.130 Overtime .00 264.67 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .00 1.48 .00 .59 .00 .00 .00 .00 420.120 FICA Taxes .00 1,520.29 .00 429.68 .00 .00 .00 .00 420.130 Group Insurance .00 3,802.96 .00 2,346.38 .00 .00 .00 .00 420.140 Retirement .00 4,082.23 .00 1,279.55 .00 .00 .00 .00 420.150 Workers Compensation .00 65.30 .00 18.62 .00 .00 .00 .00 448.364 Kodiak Convention Bureau 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 .00 450.100 Office Supplies 104.26 .00 .00 .00 .00 .00 .00 .00 450.130 Postage .00 .00 50.00 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 177.00 193.00 100.00 216.00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (53.00) (56.00) .00 (43.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 169.00 .00 .00 .00 .00 .00 .00 450.290 Recruit/ Relocation .00 620.84 .00 .00 .00 .00 .00 .00 450.450 Contingencies .00 .00 14,850.00 .00 15,000.00 .00 .00 .00 494.555 KFRC .00 .00 .00 .00 30,000.00 45,000.00 45,000.00 .00 Department 287 - Tourism Development Totals $75,228.26 $105,815.84 $90,000.00 $85,063.93 $120,000.00 $120,000.00 $120,000.00 $0.00 EXPENSE TOTALS $75,228.26 $105,815.84 $90,000.00 $85,063.93 $120,000.00 $120,000.00 $120,000.00 $0.00 Fund 277 - Tourism Development Totals REVENUE TOTALS $96,721.27 $123,560.19 $90,000.00 $82,573.04 $120,000.00 $120,000.00 $120,000.00 $0.00 EXPENSE TOTALS $75,228.26 $105,815.84 $90,000.00 $85,063.93 $120,000.00 $120,000.00 $120,000.00 $0.00 Fund 277 - Tourism Development Totals $21,493.01 $17,744.35 $0.00 ($2,490.89) $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 45 of 66 A v CA) 0 N 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 46 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 278 -Commercial Passenger Vessel REVENUE Department 000 - Fund Revenues 335.180 Commercial Passenger Vessel Tax .00 6,745.00 .00 20,112.50 .00 .00 .00 .00 335.181 Commercial Passenger Vessel Fiscal Recovery 54,220.00 .00 .00 .00 .00 .00 .00 .00 361.100 Interest Earnings 1,552.76 1,412.66 .00 1,831.67 .00 .00 .00 .00 361.300 Change in Fair Market Value (9,225.61) (850.22) .00 934.34 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $46,547.15 $7,307.44 $0.00 $22,878.51 $0.00 $0.00 $0.00 $0.00 REVENUE TOTALS $46,547.15 $7,307.44 $0.00 $22,878.51 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 46 of 66 v 0 0 N CD W0DLAS IS...LAD BUl?UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 2 vs Budget 2025 Level 2 2025 Level 3 Level 3 Fund 278 -Commercial Passenger Vessel EXPENSE Department 288 -Passenger Vessels 430.140 Contracted Services 153,000.00 .00 .00 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 100.00 100.00 .00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (28.00) (29.00) .00 .00 .00 .00 .00 .00 Department 288 - Passenger Vessels Totals $153,072.00 $71.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 EXPENSE TOTALS $153,072.00 $71.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fund 278 -Commercial Passenger Vessel Totals REVENUE TOTALS $46,547.15 $7,307.44 $0.00 $22,878.51 $0.00 $0.00 $0.00 $0.00 EXPENSE TOTALS $153,072.00 $71.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fund 278 - Commercial Passenger Vessel Totals ($106,524.85) $7,236.44 $0.00 $22,878.51 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 47 of 66 W s? Z' W Z3 z 0 v 0 01 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 48 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 300 - Debt Service REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 2,163,273.96 1,843,933.33 418,517.00 378,482.33 1,459,915.00 1,459,915.00 .00 (1,459,915.00) 311.200 Personal Property Tax 252,103.01 217,284.06 46,502.00 40,803.03 162,213.00 162,213.00 .00 (162,213.00) 313.110 Motor Vehicle Tax 458,703.72 720,866.92 660,000.00 508,332.20 720,000.00 720,000.00 720,000.00 .00 335.200 School Debt Reimbursement- Current 5,146,233.00 5,151,361.00 5,148,627.00 4,867,586.00 5,146,052.00 5,146,052.00 5,146,052.00 .00 335.210 School Debt Reimbursement - Prior Years 9,064,279.00 .00 .00 .00 .00 .00 .00 .00 389.100 Use of Fund Balance .00 .00 296,248.00 .00 73,784.00 73,784.00 50,674.00 (23,110.00) 391.100 General Fund 2,303,196.00 .00 995,618.00 995,618.00 .00 .00 1,645,238.00 1,645,238.00 Department 000 - Fund Revenues Totals $19,387,788.69 $7,933,445.31 $7,565,512.00 $6,790,821.56 $7,561,964.00 $7,561,964.00 $7,561,964.00 $0.00 REVENUE TOTALS $19,387,788.69 $7,933,445.31 $7,565,512.00 $6,790,821.56 $7,561,964.00 $7,561,964.00 $7,561,964.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 48 of 66 W n Z' W Z3 z 0 T v (Q 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 300 - Debt Service Totals REVENUE TOTALS $19,387,788.69 $7,933,445.31 $7,565,512.00 $6,790,821.56 $7,561,964.00 $7,561,964.00 $7,561,964.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 49 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 300 - Debt Service EXPENSE Department 300 - Debt Service - School 430.130 Consultants 6,300.00 3,150.00 3,150.00 3,150.00 3,150.00 3,150.00 3,150.00 .00 450.320 Bad Debt Expense 688.35 7.62 .00 .76 .00 .00 .00 .00 475.239 2011 Bond Issue 330,000.00 340,000.00 355,000.00 355,000.00 375,000.00 375,000.00 375,000.00 .00 475.241 2012A Refunding Bond Issue 545,000.00 .00 .00 .00 .00 .00 .00 .00 475.242 20128 Refunding Bond Issue 665,000.00 .00 .00 .00 .00 .00 .00 .00 475.243 GO 2013 - Principal 1,245,000.00 1,280,000.00 1,325,000.00 1,325,000.00 1,330,000.00 1,330,000.00 1,330,000.00 .00 475.245 2014 GO Bond 1,220,000.00 1,255,000.00 1,310,000.00 1,310,000.00 1,360,000.00 1,360,000.00 1,360,000.00 .00 475.246 2015 GO HS Bond 240,000.00 250,000.00 265,000.00 265,000.00 275,000.00 275,000.00 275,000.00 .00 475.247 2015 GO R & R Bond 180,000.00 190,000.00 200,000.00 200,000.00 210,000.00 210,000.00 210,000.00 .00 475.248 2016 GO HS Bond 80,000.00 80,000.00 85,000.00 85,000.00 90,000.00 90,000.00 90,000.00 .00 475.249 2016 GO R & R Bond 540,000.00 570,000.00 595,000.00 595,000.00 630,000.00 630,000.00 630,000.00 .00 475.252 2016 GO Series 3 - Principal 450,000.00 470,000.00 495,000.00 495,000.00 520,000.00 520,000.00 520,000.00 .00 475.253 2018 AMBBA DL- HS Reno Principal 50,000.00 55,000.00 55,000.00 55,000.00 55,000.00 55,000.00 55,000.00 .00 475.254 GO 2020 One Series A - Principal 25,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 .00 475.255 GO 2020 One Series B - Principal 145,000.00 155,000.00 160,000.00 160,000.00 170,000.00 170,000.00 170,000.00 .00 475.256 GO 2012 Two Refunding Bond - Principal 125,000.00 1,360,000.00 1,365,000.00 1,365,000.00 1,375,000.00 1,375,000.00 1,375,000.00 .00 476.239 2011 Bond Issue 186,770.83 178,500.00 161,125.00 161,125.00 142,875.00 142,875.00 142,875.00 .00 476.241 2012A Refunding Bond Issue 1,010.00 .00 .00 .00 .00 .00 .00 .00 476.242 20128 Refunding Bond Issue 23,190.00 .00 .00 .00 .00 .00 .00 .00 476.243 GO 2013 -Interest 284,205.99 253,536.65 209,739.00 209,738.73 202,162.00 202,162.00 202,162.00 .00 476.245 2014 GO Bond Issue 425,542.20 386,971.53 335,498.00 335,497.61 281,072.00 281,072.00 281,072.00 .00 476.246 2015 GO HS Bond 254,212.50 241,962.50 229,088.00 229,087.50 215,588.00 215,588.00 215,588.00 .00 476.247 2015 GO R & R Bond 45,500.00 36,250.00 26,500.00 26,500.00 16,250.00 16,250.00 16,250.00 .00 476.248 2016 GO HS Bond -Interest 54,668.76 50,668.76 46,544.00 46,543.76 42,169.00 42,169.00 42,169.00 .00 476.249 2016 GO R & R Bond -Interest 136,250.00 108,500.00 79,375.00 79,375.00 48,750.00 48,750.00 48,750.00 .00 476.252 2016 GO Series 3 -Interest 169,750.00 149,000.00 124,875.00 124,875.00 99,500.00 99,500.00 99,500.00 .00 476.253 2018 AMBBA DL - HS Reno Interest 12,571.50 11,075.00 9,497.00 9,496.50 7,899.00 7,899.00 7,899.00 .00 476.254 GO 2020 One Series A -Interest 16,625.00 15,250.00 13,750.00 13,750.00 12,250.00 12,250.00 12,250.00 .00 476.255 GO 2020 One Series B -Interest 89,125.00 81,625.00 73,750.00 73,750.00 65,500.00 65,500.00 65,500.00 .00 476.256 GO 2012 Two Refunding Bond -Interest 19,602.26 17,976.86 12,621.00 12,620.98 4,799.00 4,799.00 4,799.00 .00 494.100 General Fund .00 5,879,272.00 .00 .00 .00 .00 .00 .00 494.276 Facilities Fund .00 2,213,366.00 .00 .00 .00 .00 .00 .00 494.469 Renewal & Replacement Projects .00 4,047,302.00 .00 .00 .00 .00 .00 .00 Department 300 - Debt Service - School Totals $7,566,012.39 $19,709,413.92 $7,565,512.00 $7,565,510.84 $7,561,964.00 $7,561,964.00 $7,561,964.00 $0.00 EXPENSE TOTALS $7,566,012.39 $19,709,413.92 $7,565,512.00 $7,565,510.84 $7,561,964.00 $7,561,964.00 $7,561,964.00 $0.00 Fund 300 - Debt Service Totals REVENUE TOTALS $19,387,788.69 $7,933,445.31 $7,565,512.00 $6,790,821.56 $7,561,964.00 $7,561,964.00 $7,561,964.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 49 of 66 A LI v z 0 BOW O U,9H Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 EXPENSE TOTALS $7,566,012.39 $19,709,413.92 $7,565,512.00 $7,565,510.84 $7,561,964.00 $7,561,964.00 $7,561,964.00 $0.00 Fund 300 - Debt Service Totals $11,821,776.30 ($11,775,968.61) $0.00 ($774,689.28) $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 50 of 66 W n Z' W Z3 z 0 v 0 00 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 51 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 530 - Solid Waste Disposal Fund REVENUE Department 000 - Fund Revenues 319.100 Penalties & Interest 9,704.23 3,156.19 4,000.00 4,349.79 3,000.00 3,000.00 3,000.00 .00 335.190 PERS on Behalf Payment (30,723.51) 18,908.60 21,684.00 18,991.93 37,400.00 37,400.00 37,400.00 .00 340.160 Dump Fee- Customer 582,392.30 595,521.45 620,000.00 453,698.36 600,000.00 600,000.00 600,000.00 .00 340.170 Dump Fee - Alaska Waste 3,112,621.45 3,050,213.75 3,000,000.00 2,517,759.05 3,000,000.00 3,000,000.00 3,000,000.00 .00 340.171 Dump Fee- USCG 352,524.30 341,289.60 375,000.00 268,910.10 350,000.00 350,000.00 350,000.00 .00 340.172 Waste Screenings 23,170.20 21,133.50 24,000.00 17,600.30 21,000.00 21,000.00 21,000.00 .00 340.173 Metals 58,283.20 75,558.65 60,000.00 61,371.10 60,000.00 60,000.00 60,000.00 .00 361.100 Interest Earnings 93,270.82 144,237.45 160,000.00 32,077.96 45,000.00 45,000.00 45,000.00 .00 361.110 Gain / Loss on Sale .00 6,100.00 .00 9,456.00 .00 .00 .00 .00 361.300 Change in Fair Market Value (502,336.90) (170,654.39) .00 15,976.83 .00 .00 .00 .00 380.170 Other 1,720.08 4,729.28 .00 758.37 .00 .00 .00 .00 380.220 Recycle Metals 32,783.49 36,333.01 30,000.00 46,799.71 30,000.00 30,000.00 30,000.00 .00 380.224 Recycling Rebate 391.51 117.00 .00 .00 .00 .00 .00 .00 389.100 Use of Fund Balance .00 .00 .00 .00 614,587.00 614,587.00 614,587.00 .00 391.490 Capital Projects - Solid Waste Collection & Disposal 26,478.00 .00 .00 .00 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $3,760,279.17 $4,126,644.09 $4,294,684.00 $3,447,749.50 $4,760,987.00 $4,760,987.00 $4,760,987.00 $0.00 REVENUE TOTALS $3,760,279.17 $4,126,644.09 $4,294,684.00 $3,447,749.50 $4,760,987.00 $4,760,987.00 $4,760,987.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 51 of 66 W Q_ Z' v Z3 n Z 0 T v (Q CD Cfl 0 N CD #� BUl?UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 2 vs Budget 2025 Level 2 2025 Level 3 Level 3 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731- Waste Disposal Sub -Department 701- Landfill 410.110 Salaries 523,901.24 531,811.44 560,128.00 477,680.10 585,451.00 585,451.00 585,451.00 .00 410.120 Temporary Help 7,171.81 13,798.81 7,304.00 7,703.97 16,674.00 16,674.00 16,674.00 .00 410.130 Overtime 9,029.90 10,859.17 16,785.00 6,256.30 10,000.00 10,000.00 10,000.00 .00 410.140 Allocated Salaries 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 .00 410.152 Cell Phone Stipend 1,756.00 2,036.00 2,322.00 1,623.00 1,680.00 1,680.00 1,680.00 .00 420.110 Unemployment Taxes 51.85 53.75 59.00 47.42 614.00 614.00 614.00 .00 420.120 FICA Taxes 39,671.51 41,716.44 44,870.00 36,711.59 46,956.00 46,956.00 46,956.00 .00 420.130 Group Insurance 179,328.65 168,284.72 178,779.00 155,844.22 181,424.00 181,424.00 181,424.00 .00 420.140 Retirement 153,110.88 132,234.36 144,805.00 118,407.71 159,343.00 159,343.00 159,343.00 .00 420.145 OPEB & Pension Expense (242,644.00) .00 .00 .00 .00 .00 .00 .00 420.150 Workers Compensation 22,227.60 21,326.77 22,751.00 20,091.83 25,841.00 25,841.00 25,841.00 .00 430.130 Consultants 26,186.63 12,336.17 75,000.00 12,530.59 75,000.00 75,000.00 75,000.00 .00 430.140 Contracted Services 133,437.00 111,883.92 75,000.00 75,173.16 75,000.00 75,000.00 75,000.00 .00 430.144 Design Services 28,803.65 605.43 30,000.00 904.75 50,000.00 50,000.00 50,000.00 .00 430.145 Junk Removal Services .00 .00 5,000.00 .00 5,000.00 5,000.00 5,000.00 .00 430.146 Metals Processing 34,477.07 66,584.62 50,000.00 65,682.41 60,000.00 60,000.00 60,000.00 .00 430.147 Litter Pickup 9,500.00 9,500.00 15,000.00 .00 15,000.00 15,000.00 15,000.00 .00 430.164 Construction Services 4,108.13 .00 100,000.00 .00 100,000.00 100,000.00 100,000.00 .00 431.120 Legal Fees 580.00 1,040.00 5,000.00 406.00 5,000.00 5,000.00 5,000.00 .00 448.322 Senior Citizen Support 37,860.24 38,258.61 40,000.00 .00 50,000.00 50,000.00 50,000.00 .00 448.902 Donated Trash Disposal 144,778.49 131,676.85 140,000.00 98,839.60 140,000.00 140,000.00 140,000.00 .00 450.100 Office Supplies 53.01 .00 500.00 (199.62) 500.00 500.00 500.00 .00 450.110 Operating Supplies 55,546.60 68,065.56 65,000.00 53,837.79 75,000.00 75,000.00 75,000.00 .00 450.112 Hazardous Waste Material 11,246.24 1.26 100,000.00 1,844.62 100,000.00 100,000.00 100,000.00 .00 450.120 Printing / Binding .00 227.90 500.00 .00 500.00 500.00 500.00 .00 450.130 Postage 325.87 394.32 500.00 377.71 500.00 500.00 500.00 .00 450.140 Dues/ Books/ Periodicals 736.00 1,175.00 1,000.00 945.00 1,000.00 1,000.00 1,000.00 .00 450.170 Machinery/ Equipment <$5000 14,178.87 18,889.83 20,000.00 10,302.31 25,000.00 25,000.00 25,000.00 .00 450.180 Equipment Rental 6,680.00 19,980.00 10,000.00 75,430.00 20,000.00 20,000.00 20,000.00 .00 450.221 Property Insurance 3,076.00 3,782.00 4,500.00 3,914.00 4,000.00 4,000.00 4,000.00 .00 450.222 General Liablity Insurance Coverage 4,869.42 6,315.00 7,500.00 3,914.00 6,000.00 6,000.00 6,000.00 .00 450.224 Insurance Coverage Discounts (2,930.00) (4,983.00) (3,000.00) (1,917.00) .00 .00 .00 .00 450.226 Mobile Equipment Insurance 7,585.83 5,310.00 7,600.00 5,952.81 .00 .00 .00 .00 450.230 Advertising / Hearings 2,939.43 560.88 4,000.00 1,276.44 5,000.00 5,000.00 5,000.00 .00 450.231 Outreach (SWAB/Public Education) 11,176.43 10,058.87 10,000.00 6,477.54 10,000.00 10,000.00 10,000.00 .00 450.270 Continuing Education 1,077.25 1,864.55 10,000.00 620.00 10,000.00 10,000.00 10,000.00 .00 450.280 Staff Training 1,470.00 1,686.00 5,000.00 460.00 5,000.00 5,000.00 5,000.00 .00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 52 of 66 W n Z' W Z3 z 0 v 0 CD0 N CD BOW O U,9H Budget Worksheet Report Budget Year 2025 Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount FY25 Manager's Budget 2025 Level 2 2025 Level 3 Diff Level 2 vs Level 3 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731- Waste Disposal Sub -Department 701- Landfill 450.300 Travel / Per Diem .00 .00 3,000.00 .00 3,000.00 3,000.00 3,000.00 .00 450.320 Bad Debt Expense .00 .00 .00 21.90 .00 .00 .00 .00 450.340 Telephone/Communications 625.63 1,157.03 1,000.00 921.43 2,000.00 2,000.00 2,000.00 .00 450.350 Electricity 20,536.39 23,164.52 27,500.00 27,281.58 30,000.00 30,000.00 30,000.00 .00 450.360 Fuel- Heating 29,216.56 30,052.98 30,000.00 22,731.99 30,000.00 30,000.00 30,000.00 .00 450.365 Fuel- Vehicle 26,297.42 26,239.56 27,500.00 26,865.35 30,000.00 30,000.00 30,000.00 .00 450.380 Snow Removal/ Sanding 8,407.40 10,000.00 10,000.00 5,218.60 10,000.00 10,000.00 10,000.00 .00 450.395 Closure / Post -Closure 687,590.25 (377,580.00) .00 .00 .00 .00 .00 .00 450.430 Maint & Repairs 32,751.11 42,038.62 50,000.00 55,989.81 50,000.00 50,000.00 50,000.00 .00 450.432 Baler Maint 59,838.88 51,517.80 50,000.00 42,068.15 75,000.00 75,000.00 75,000.00 .00 450.435 Maint Agreements 4,799.40 7,452.05 25,000.00 11,371.63 25,000.00 25,000.00 25,000.00 .00 450.440 Auto Maint & Repairs 997.81 798.87 7,500.00 6,398.99 10,000.00 10,000.00 10,000.00 .00 450.450 Contingencies .00 .00 5,032.00 .00 .00 .00 .00 .00 450.451 Licenses & Permits 9,000.00 9,755.00 10,000.00 9,980.00 12,000.00 12,000.00 12,000.00 .00 450.461 Safety Supplies 2,483.45 6,848.89 4,000.00 985.89 5,000.00 5,000.00 5,000.00 .00 450.496 Credit Card Fees 1,476.48 1,929.86 1,500.00 1,950.15 2,500.00 2,500.00 2,500.00 .00 450.510 Recycling Services 310,560.00 330,396.00 300,000.00 278,330.00 300,000.00 300,000.00 300,000.00 .00 450.540 Clothing Allowance 4,115.13 4,931.44 4,200.00 3,157.61 4,200.00 4,200.00 4,200.00 .00 450.541 Protective Equipment .00 .00 2,500.00 .00 2,500.00 2,500.00 2,500.00 .00 466.220 Auto Liability Insurance 1,823.00 1,823.00 2,000.00 2,017.00 2,500.00 2,500.00 2,500.00 .00 470.100 Machinery/ Equipment >$5000 5,176.00 50,693.81 500,000.00 346,464.25 500,000.00 500,000.00 500,000.00 .00 472.020 Depr -Buildings 42,054.72 .00 42,055.00 .00 42,055.00 42,055.00 42,055.00 .00 472.030 Depr- Site Improvement 61,081.37 (32,176.61) 176,127.00 .00 61,082.00 61,082.00 61,082.00 .00 472.120 Depr-Machinery/ Equipment 66,454.78 .00 75,000.00 .00 66,455.00 66,455.00 66,455.00 .00 476.105 Loan -Interest 14,630.00 13,129.00 12,000.00 12,000.00 10,500.00 10,500.00 10,500.00 .00 476.277 Revenue Bond 2011 Three -Interest (38,723.25) (4,677.60) 44,000.00 44,000.00 .00 .00 .00 .00 494.490 Capital Projects - Solid Waste Collection & Disposal 3,208,382.44 .00 .00 .00 .00 .00 .00 .00 Sub -Department 701 - Landfill Totals $5,815,942.57 $1,649,829.45 $3,190,817.00 $2,163,892.58 $3,164,275.00 $3,164,275.00 $3,164,275.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 53 of 66 W T v O O N O #� Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 2 vs Budget 2025 Level 2 2025 Level 3 Level 3 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731- Waste Disposal Sub -Department 702 - Leachate Plant 410.110 Salaries 202,784.32 203,385.44 216,331.00 188,164.07 192,248.00 192,248.00 192,248.00 .00 410.120 Temporary Help 58.49 140.46 .00 107.98 64,449.00 64,449.00 64,449.00 .00 410.130 Overtime 4,682.10 3,914.01 6,337.00 4,732.00 5,000.00 5,000.00 5,000.00 .00 410.152 Cell Phone Stipend 2,586.00 2,796.00 3,042.00 2,563.00 3,204.00 3,204.00 3,204.00 .00 420.110 Unemployment Taxes 20.17 20.51 23.00 19.25 265.00 265.00 265.00 .00 420.120 FICA Taxes 15,183.84 15,289.32 17,267.00 14,198.22 20,265.00 20,265.00 20,265.00 .00 420.130 Group Insurance 66,613.75 63,824.21 71,253.00 59,142.20 64,032.00 64,032.00 64,032.00 .00 420.140 Retirement 57,790.45 50,280.62 55,890.00 42,777.32 52,784.00 52,784.00 52,784.00 .00 420.150 Workers Compensation 8,234.43 7,618.21 8,321.00 7,112.97 11,152.00 11,152.00 11,152.00 .00 430.130 Consultants 13,319.50 29,067.45 50,000.00 1,574.75 50,000.00 50,000.00 50,000.00 .00 430.140 Contracted Services 8,249.50 16,518.30 25,000.00 31,708.60 30,000.00 30,000.00 30,000.00 .00 430.144 Design Services .00 .00 10,000.00 .00 10,000.00 10,000.00 10,000.00 .00 430.164 Construction Services .00 .00 20,000.00 .00 20,000.00 20,000.00 20,000.00 .00 430.166 Laboratory Services 32,428.61 44,472.01 70,000.00 41,365.62 75,000.00 75,000.00 75,000.00 .00 450.110 Operating Supplies 14,217.43 16,423.06 15,000.00 110,895.32 20,000.00 20,000.00 20,000.00 .00 450.111 Chemicals 68,492.66 5,396.37 100,000.00 62,794.60 100,000.00 100,000.00 100,000.00 .00 450.120 Printing / Binding 49.45 256.33 100.00 204.58 300.00 300.00 300.00 .00 450.140 Dues/ Books/ Periodicals .00 200.00 500.00 100.00 500.00 500.00 500.00 .00 450.170 Machinery/ Equipment <$5000 11,365.52 3,289.60 25,000.00 16,553.09 25,000.00 25,000.00 25,000.00 .00 450.180 Equipment Rental .00 .00 10,000.00 .00 10,000.00 10,000.00 10,000.00 .00 450.221 Property Insurance 2,632.00 2,914.00 3,000.00 23,464.00 23,500.00 23,500.00 23,500.00 .00 450.222 General Liablity Insurance Coverage 2,081.00 2,129.00 2,200.00 1,427.00 1,500.00 1,500.00 1,500.00 .00 450.224 Insurance Coverage Discounts (1,610.00) (1,678.00) (1,000.00) (5,015.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 .00 250.00 .00 250.00 250.00 250.00 .00 450.270 Continuing Education 302.25 2,710.00 4,000.00 310.00 4,000.00 4,000.00 4,000.00 .00 450.290 Recruit / Relocation 83.58 90.78 .00 .00 5,000.00 5,000.00 5,000.00 .00 450.300 Travel / Per Diem .00 .00 3,000.00 .00 3,000.00 3,000.00 3,000.00 .00 450.327 Fines .00 11.19 .00 .00 .00 .00 .00 .00 450.340 Telephone/Communications 1,063.65 518.77 1,200.00 1,948.10 2,500.00 2,500.00 2,500.00 .00 450.350 Electricity 80,435.63 84,254.16 85,000.00 67,850.93 90,000.00 90,000.00 90,000.00 .00 450.365 Fuel - Vehicle 1,870.97 1,912.96 2,000.00 1,564.29 2,000.00 2,000.00 2,000.00 .00 450.380 Snow Removal/ Sanding 1,305.00 7,500.00 4,500.00 2,945.00 5,000.00 5,000.00 5,000.00 .00 450.392 Septic Tank Disposal .00 .00 2,000.00 .00 4,000.00 4,000.00 4,000.00 .00 450.430 Maint & Repairs 4,982.66 33,532.43 35,000.00 6,402.77 35,000.00 35,000.00 35,000.00 .00 450.434 Building Maint & Repairs .00 2,645.54 10,000.00 1,093.81 10,000.00 10,000.00 10,000.00 .00 450.440 Auto Maint & Repairs 126.51 226.86 5,000.00 102.96 5,000.00 5,000.00 5,000.00 .00 450.451 Licenses & Permits .00 10.00 2,500.00 .00 2,500.00 2,500.00 2,500.00 .00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 54 of 66 W n Z' CL) Z3 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 530 - Solid Waste Disposal Fund Totals REVENUE TOTALS $3,760,279.17 $4,126,644.09 $4,294,684.00 $3,447,749.50 $4,760,987.00 $4,760,987.00 $4,760,987.00 $0.00 EXPENSE TOTALS $9,108,711.96 $2,774,636.48 $4,294,684.00 $3,012,560.12 $4,760,987.00 $4,760,987.00 $4,760,987.00 $0.00 Fund 530 - Solid Waste Disposal Fund Totals ($5,348,432.79) $1,352,007.61 $0.00 $435,189.38 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 55 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731- Waste Disposal Sub -Department 702 - Leachate Plant 450.461 Safety Supplies 961.35 2,265.66 5,000.00 3,493.87 5,000.00 5,000.00 5,000.00 .00 450.540 Clothing Allowance 291.82 .00 1,400.00 660.91 1,400.00 1,400.00 1,400.00 .00 466.220 Auto Liability Insurance 756.00 756.00 750.00 837.00 800.00 800.00 800.00 .00 470.100 Machinery/ Equipment >$5000 12,352.04 88,847.86 75,000.00 .00 75,000.00 75,000.00 75,000.00 .00 472.020 Depr -Buildings .00 267,180.50 .00 .00 267,181.00 267,181.00 267,181.00 .00 472.030 Depr- Site Improvement .00 .00 .00 .00 153,850.00 153,850.00 153,850.00 .00 472.120 Depr-Machinery/ Equipment 1,435.20 .00 1,435.00 .00 .00 .00 .00 .00 476.105 Loan -Interest 177,623.51 166,087.42 157,568.00 157,568.33 146,032.00 146,032.00 146,032.00 .00 494.490 Capital Projects - Solid Waste Collection & Disposal 2,500,000.00 .00 .00 .00 .00 .00 .00 .00 Sub -Department 702 - Leachate Plant Totals $3,292,769.39 $1,124,807.03 $1,103,867.00 $848,667.54 $1,596,712.00 $1,596,712.00 $1,596,712.00 $0.00 Department 731 - Waste Disposal Totals $9,108,711.96 $2,774,636.48 $4,294,684.00 $3,012,560.12 $4,760,987.00 $4,760,987.00 $4,760,987.00 $0.00 EXPENSE TOTALS $9,108,711.96 $2,774,636.48 $4,294,684.00 $3,012,560.12 $4,760,987.00 $4,760,987.00 $4,760,987.00 $0.00 Fund 530 - Solid Waste Disposal Fund Totals REVENUE TOTALS $3,760,279.17 $4,126,644.09 $4,294,684.00 $3,447,749.50 $4,760,987.00 $4,760,987.00 $4,760,987.00 $0.00 EXPENSE TOTALS $9,108,711.96 $2,774,636.48 $4,294,684.00 $3,012,560.12 $4,760,987.00 $4,760,987.00 $4,760,987.00 $0.00 Fund 530 - Solid Waste Disposal Fund Totals ($5,348,432.79) $1,352,007.61 $0.00 $435,189.38 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 55 of 66 W n Z' W Z3 0 0 z 0 v 0 0 W 0 N BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 56 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 540 - Hospital Fund REVENUE Department 000 - Fund Revenues 361.100 Interest Earnings 22,301.28 135,066.93 85,000.00 196,576.73 .00 .00 .00 .00 361.107 Lease Interest - (GASB 87) 334,293.48 280,574.49 .00 .00 .00 .00 .00 .00 361.300 Change in Fair Market Value (169,632.25) (73,983.25) .00 118,824.52 .00 .00 .00 .00 363.950 GASB 87 Lease Adjustment (213,464.04) (213,464.04) .00 .00 .00 .00 .00 .00 380.916 Providence Lease 1,384,272.00 1,384,272.00 1,384,272.00 1,268,916.00 1,384,272.00 1,384,272.00 1,384,272.00 .00 391.495 Capital Projects- Hospital .00 251,362.00 .00 .00 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $1,357,770.47 $1,763,828.13 $1,469,272.00 $1,584,317.25 $1,384,272.00 $1,384,272.00 $1,384,272.00 $0.00 REVENUE TOTALS $1,357,770.47 $1,763,828.13 $1,469,272.00 $1,584,317.25 $1,384,272.00 $1,384,272.00 $1,384,272.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 56 of 66 W n Z' W Z3 0 0 z 0 v 0 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 57 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 540 - Hospital Fund EXPENSE Department 740 - Hospital Enterprise Fund 410.110 Salaries 9,622.63 2,432.81 .00 1,968.60 .00 .00 .00 .00 410.140 Allocated Salaries 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 .00 420.110 Unemployment Taxes .98 .27 .00 .20 .00 .00 .00 .00 420.120 FICA Taxes 723.90 186.58 .00 142.35 .00 .00 .00 .00 420.130 Group Insurance 1,772.28 464.49 .00 975.63 .00 .00 .00 .00 420.140 Retirement 2,103.99 555.49 .00 424.32 .00 .00 .00 .00 420.150 Workers Compensation 347.12 67.74 .00 6.15 .00 .00 .00 .00 430.140 Contracted Services .00 .00 .00 .00 10,000.00 10,000.00 10,000.00 .00 431.120 Legal Fees 120.00 .00 .00 .00 2,000.00 2,000.00 2,000.00 .00 450.430 Maint & Repairs 600.00 .00 .00 89.30 .00 .00 .00 .00 450.436 R&R Repairs and Maintenance .00 265.43 .00 194,198.86 .00 .00 .00 .00 450.450 Contingencies .00 .00 368,861.00 .00 271,861.00 271,861.00 271,861.00 .00 472.020 Depr -Buildings 758,103.77 1,285,246.56 758,103.00 .00 758,103.00 758,103.00 758,103.00 .00 472.030 Depr- Site Improvement 298,217.27 24,851.44 298,217.00 .00 298,217.00 298,217.00 298,217.00 .00 472.120 Depr-Machinery / Equipment 3,772.12 16,442.35 3,772.00 .00 3,772.00 3,772.00 3,772.00 .00 494.495 Capital Projects -Hospital 140,000.00 8,823,475.50 .00 .00 .00 .00 .00 .00 Department 740 - Hospital Enterprise Fund Totals $1,255,703.06 $10,194,307.66 $1,469,272.00 $238,124.41 $1,384,272.00 $1,384,272.00 $1,384,272.00 $0.00 EXPENSE TOTALS $1,255,703.06 $10,194,307.66 $1,469,272.00 $238,124.41 $1,384,272.00 $1,384,272.00 $1,384,272.00 $0.00 Fund 540 - Hospital Fund Totals REVENUE TOTALS $1,357,770.47 $1,763,828.13 $1,469,272.00 $1,584,317.25 $1,384,272.00 $1,384,272.00 $1,384,272.00 $0.00 EXPENSE TOTALS $1,255,703.06 $10,194,307.66 $1,469,272.00 $238,124.41 $1,384,272.00 $1,384,272.00 $1,384,272.00 $0.00 Fund 540 - Hospital Fund Totals $102,067.41 ($8,430,479.53) $0.00 $1,346,192.84 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 57 of 66 W n Z' W Z3 0 0 z 0 v 0 0 01 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 58 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 545 - Long Term Care Center REVENUE Department 000 - Fund Revenues 361.100 Interest Earnings 34,419.34 110,334.74 70,000.00 122,095.26 110,000.00 110,000.00 110,000.00 .00 361.107 Lease Interest - (GASB 87) 464,106.38 434,456.97 .00 .00 .00 .00 .00 .00 361.300 Change in Fair Market Value (196,299.48) (44,070.41) .00 41,857.35 .00 .00 .00 .00 363.950 GASB 87 Lease Adjustment (278,440.56) (278,440.56) .00 .00 (278,440.00) (278,440.00) (278,440.00) .00 380.918 LTC Lease 1,043,628.00 1,043,628.00 1,043,628.00 956,659.00 1,043,628.00 1,043,628.00 1,043,628.00 .00 Department 000 - Fund Revenues Totals $1,067,413.68 $1,265,908.74 $1,113,628.00 $1,120,611.61 $875,188.00 $875,188.00 $875,188.00 $0.00 REVENUE TOTALS $1,067,413.68 $1,265,908.74 $1,113,628.00 $1,120,611.61 $875,188.00 $875,188.00 $875,188.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 58 of 66 W n Z' W Z3 0 0 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 545 - Long Term Care Center Totals REVENUE TOTALS $1,067,413.68 $1,265,908.74 $1,113,628.00 $1,120,611.61 $875,188.00 $875,188.00 $875,188.00 $0.00 EXPENSE TOTALS $523,504.22 $28,427.92 $1,113,628.00 $139,104.66 $875,188.00 $875,188.00 $875,188.00 $0.00 Fund 545 - Long Term Care Center Totals $543,909.46 $1,237,480.82 $0.00 $981,506.95 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 59 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 545 - Long Term Care Center EXPENSE Department 742 - Elder Care 430.140 Contracted Services .00 3,150.00 10,000.00 .00 10,000.00 10,000.00 10,000.00 .00 431.120 Legal Fees 1,972.00 800.00 2,500.00 .00 .00 .00 .00 .00 450.221 Property Insurance 44,079.00 48,732.00 50,000.00 26,674.00 50,000.00 50,000.00 50,000.00 .00 450.222 General Liablity Insurance Coverage 1,236.00 1,456.00 1,500.00 .00 1,500.00 1,500.00 1,500.00 .00 450.224 Insurance Coverage Discounts (12,660.00) (14,514.00) (14,000.00) (5,200.00) .00 .00 .00 .00 450.450 Contingencies .00 .00 427,064.00 .00 658,734.00 658,734.00 658,734.00 .00 472.020 Depr -Buildings 518,932.87 41,581.29 518,933.00 .00 41,581.00 41,581.00 41,581.00 .00 476.244 Revenue Bond 2013B -Interest (30,055.65) (52,777.37) 117,631.00 117,630.66 113,373.00 113,373.00 113,373.00 .00 Department 742 - Elder Care Totals $523,504.22 $28,427.92 $1,113,628.00 $139,104.66 $875,188.00 $875,188.00 $875,188.00 $0.00 EXPENSE TOTALS $523,504.22 $28,427.92 $1,113,628.00 $139,104.66 $875,188.00 $875,188.00 $875,188.00 $0.00 Fund 545 - Long Term Care Center Totals REVENUE TOTALS $1,067,413.68 $1,265,908.74 $1,113,628.00 $1,120,611.61 $875,188.00 $875,188.00 $875,188.00 $0.00 EXPENSE TOTALS $523,504.22 $28,427.92 $1,113,628.00 $139,104.66 $875,188.00 $875,188.00 $875,188.00 $0.00 Fund 545 - Long Term Care Center Totals $543,909.46 $1,237,480.82 $0.00 $981,506.95 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:21 PM Page 59 of 66 W n Z' W Z3 n z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:22 PM Page 60 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 555 - KFRC REVENUE Department 000 - Fund Revenues 335.190 PERS on Behalf Payment (7,179.95) (7,339.02) 3,015.00 3,654.56 7,265.00 7,265.00 7,265.00 .00 361.100 Interest Earnings 23,738.82 62,211.60 .00 80,813.00 .00 .00 .00 .00 361.104 Loan Interest 38,089.73 33,421.21 28,586.00 26,921.24 23,580.00 23,580.00 23,580.00 .00 361.107 Lease Interest - (GASB 87) 346,070.46 327,549.81 .00 .00 .00 .00 .00 .00 361.300 Change in Fair Market Value (137,554.75) (38,687.95) .00 49,121.33 .00 .00 .00 .00 363.300 NOAA Lease (through GSA) 638,832.00 638,832.00 602,472.00 585,596.00 650,782.00 650,782.00 650,782.00 .00 363.303 Natural Resources Conservation (through GSA) 26,311.64 26,311.44 26,311.00 24,456.00 28,334.00 28,334.00 28,334.00 .00 363.304 NOAA COVID-19 Revenue (through GSA) 3,870.40 .00 .00 .00 .00 .00 .00 .00 363.320 Fish & Game Lease 61,628.00 62,178.00 62,178.00 63,732.45 65,326.00 65,326.00 65,326.00 .00 363.340 KFRC Reception Revenue .00 1,456.00 500.00 3,451.53 1,500.00 1,500.00 1,500.00 .00 363.350 Kodiak Regional Aquaculture Association 18,924.72 17,347.66 18,924.00 26,844.72 26,844.00 26,844.00 26,844.00 .00 363.950 GASB 87 Lease Adjustment (179,286.05) (179,836.05) .00 .00 (179,836.00) (179,836.00) (179,836.00) .00 380.294 Contributions .00 28.76 .00 54.00 .00 .00 .00 .00 389.100 Use of Fund Balance .00 .00 833,315.00 .00 982,651.00 937,651.00 937,651.00 .00 391.277 Tourism Development .00 .00 .00 .00 .00 45,000.00 45,000.00 .00 391.426 Capital Projects - KFRC 28,955.00 .00 .00 .00 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $862,400.02 $943,473.46 $1,575,301.00 $864,644.83 $1,606,446.00 $1,606,446.00 $1,606,446.00 $0.00 REVENUE TOTALS $862,400.02 $943,473.46 $1,575,301.00 $864,644.83 $1,606,446.00 $1,606,446.00 $1,606,446.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:22 PM Page 60 of 66 W v O 00 O N CD #� BIol?IoGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 2 vs Budget 2025 Level 2 2025 Level 3 Level 3 Fund 555 - KFRC EXPENSE Department 758 - Research Facility 410.110 Salaries 118,019.42 119,642.21 110,195.00 71,517.22 194,810.00 194,810.00 194,810.00 .00 410.120 Temporary Help 985.96 3,424.37 5,478.00 1,552.32 11,104.00 11,104.00 11,104.00 .00 410.130 Overtime 1,794.07 1,953.63 .00 1,302.65 2,000.00 2,000.00 2,000.00 .00 410.140 Allocated Salaries 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 .00 410.152 Cell Phone Stipend 1,360.00 2,040.00 1,920.00 1,260.00 1,680.00 1,680.00 1,680.00 .00 420.110 Unemployment Taxes 12.01 12.20 12.00 7.32 210.00 210.00 210.00 .00 420.120 FICA Taxes 9,190.87 11,555.91 8,996.00 5,625.36 16,034.00 16,034.00 16,034.00 .00 420.130 Group Insurance 31,299.08 34,473.99 34,979.00 22,819.29 50,692.00 50,692.00 50,692.00 .00 420.140 Retirement 35,832.55 30,607.89 27,659.00 18,073.28 52,666.00 52,666.00 52,666.00 .00 420.145 OPEB & Pension Expense (56,674.00) (63,988.00) .00 .00 .00 .00 .00 .00 420.150 Workers Compensation 6,214.31 5,199.67 4,279.00 1,280.58 8,300.00 8,300.00 8,300.00 .00 450.100 Office Supplies 101.46 35.55 300.00 78.62 250.00 250.00 250.00 .00 450.110 Operating Supplies 156.00 1,882.35 2,000.00 2,255.31 3,000.00 3,000.00 3,000.00 .00 450.160 Furniture / Fixtures .00 .00 500.00 .00 1,500.00 1,500.00 1,500.00 .00 450.220 Insurance & Bonding .00 .00 .00 188.00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (7,044.00) (8,815.00) .00 (5,479.00) .00 .00 .00 .00 450.270 Continuing Education 289.75 .00 2,000.00 .00 2,000.00 2,000.00 2,000.00 .00 450.300 Travel / Per Diem .00 .00 1,000.00 .00 1,000.00 1,000.00 1,000.00 .00 450.340 Telephone/Communications 1,785.34 1,804.69 1,800.00 1,705.74 2,000.00 2,000.00 2,000.00 .00 450.365 Fuel - Vehicle 1,985.67 2,717.28 2,000.00 2,678.47 2,500.00 2,500.00 2,500.00 .00 450.435 Maint Agreements 9,937.87 10,404.78 25,000.00 13,584.23 25,000.00 25,000.00 25,000.00 .00 450.440 Auto Maint & Repairs 130.98 2,695.39 3,000.00 290.69 3,000.00 3,000.00 3,000.00 .00 450.451 Licenses & Permits .00 10.00 .00 .00 10,000.00 10,000.00 10,000.00 .00 450.461 Safety Supplies 806.26 272.63 3,000.00 134.30 3,000.00 3,000.00 3,000.00 .00 450.490 Interest Expense .00 .00 .00 .00 1,000.00 1,000.00 1,000.00 .00 450.540 Clothing Allowance 532.09 1,391.47 700.00 608.34 700.00 700.00 700.00 .00 452.140 Design Services .00 .00 .00 .00 20,000.00 20,000.00 20,000.00 .00 452.150 Construction Service .00 .00 .00 .00 500,000.00 500,000.00 500,000.00 .00 470.100 Machinery/ Equipment >$5000 .00 .00 .00 .00 15,000.00 15,000.00 15,000.00 .00 472.020 Depr -Buildings 594,680.33 594,680.00 595,000.00 .00 .00 .00 .00 .00 472.030 Depr- Site Improvement 69,895.69 93,781.98 102,000.00 .00 .00 .00 .00 .00 472.120 Depr-Machinery/ Equipment 31,408.61 31,408.39 .00 .00 .00 .00 .00 .00 480.130 Contracted Services 45,900.19 47,499.57 75,000.00 39,468.31 75,000.00 75,000.00 75,000.00 .00 480.140 Aquarium Cleaning .00 425.72 .00 .00 2,000.00 2,000.00 2,000.00 .00 481.120 Fuel 17,641.10 114,684.02 25,000.00 95,809.48 100,000.00 100,000.00 100,000.00 .00 481.130 System Maint & Repair 3,498.54 3,771.99 25,000.00 2,422.72 25,000.00 25,000.00 25,000.00 .00 482.110 Electrical- Light & Power 206,890.96 122,919.56 200,000.00 95,547.65 200,000.00 200,000.00 200,000.00 .00 482.120 Replacement Parts .00 2,356.38 15,000.00 1,346.54 15,000.00 15,000.00 15,000.00 .00 Run by Dora Cross on 06/01/2024 14:25:22 PM Page 61 of 66 W n Z' W Z3 0 0 z 0 v 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:22 PM Page 62 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 555 - KFRC EXPENSE Department 758 - Research Facility 482.140 System Maint & Repair 4,112.62 54,274.33 25,000.00 2,916.62 15,000.00 15,000.00 15,000.00 .00 483.110 Water 25,029.97 41,054.15 60,000.00 34,522.59 60,000.00 60,000.00 60,000.00 .00 483.120 Supplies .00 .00 3,000.00 300.41 3,000.00 3,000.00 3,000.00 .00 483.130 System Maint & Repair 4,276.42 47,679.38 25,000.00 23,372.68 25,000.00 25,000.00 25,000.00 .00 483.140 Sea Water Pump Repairs 27,560.20 17,498.30 10,000.00 5,679.40 10,000.00 10,000.00 10,000.00 .00 484.110 Utilities - Ventilate 3,950.00 .00 5,000.00 .00 5,000.00 5,000.00 5,000.00 .00 484.120 System Maint & Repair 422.00 2,114.50 10,000.00 3,790.88 10,000.00 10,000.00 10,000.00 .00 485.110 Salaries .00 .00 .00 .00 10,000.00 10,000.00 10,000.00 .00 485.120 System Maint & Repair 1,904.76 2,434.59 10,000.00 1,952.27 4,000.00 4,000.00 4,000.00 .00 486.110 Building Engineer/ Management .00 .00 .00 .00 5,000.00 5,000.00 5,000.00 .00 486.111 Chemicals .00 .00 .00 2,789.34 20,000.00 20,000.00 20,000.00 .00 486.140 Lawn / Landscape Maint .00 .00 5,000.00 .00 .00 .00 .00 .00 486.150 Other .00 4,456.09 .00 196.47 .00 .00 .00 .00 486.160 100% Non-NOAA Expenses .00 16,415.88 .00 .00 .00 .00 .00 .00 486.170 Machinery / Equipment 1,391.51 2,299.99 20,000.00 1,021.81 .00 .00 .00 .00 486.220 Insurance & Bonding 24,572.00 30,483.00 30,483.00 27,929.00 .00 .00 .00 .00 486.340 Telephone/Communications 6,489.16 6,539.12 7,000.00 5,239.93 7,000.00 7,000.00 7,000.00 .00 486.380 Snow Removal/ Disposal 15,375.50 15,000.00 15,000.00 22,042.50 20,000.00 20,000.00 20,000.00 .00 486.390 Refuse Collection 7,092.92 7,762.24 9,000.00 6,406.40 9,000.00 9,000.00 9,000.00 .00 486.430 Maint & Repairs 4,152.87 6,497.52 10,000.00 4,196.41 10,000.00 10,000.00 10,000.00 .00 486.451 Licenses & Permits(KRFC) .00 .00 10,000.00 1,150.00 .00 .00 .00 .00 487.430 Building Maint & Repairs 1,941.29 6,999.93 25,000.00 2,007.68 25,000.00 25,000.00 25,000.00 .00 494.428 Capital Projects-(KFRC) 250,000.00 .00 .00 .00 .00 .00 .00 .00 Department 758 - Research Facility Totals $1,528,902.33 $1,454,357.64 $1,575,301.00 $543,591.81 $1,606,446.00 $1,606,446.00 $1,606,446.00 $0.00 EXPENSE TOTALS $1,528,902.33 $1,454,357.64 $1,575,301.00 $543,591.81 $1,606,446.00 $1,606,446.00 $1,606,446.00 $0.00 Fund 555 - KFRC Totals REVENUE TOTALS $862,400.02 $943,473.46 $1,575,301.00 $864,644.83 $1,606,446.00 $1,606,446.00 $1,606,446.00 $0.00 EXPENSE TOTALS $1,528,902.33 $1,454,357.64 $1,575,301.00 $543,591.81 $1,606,446.00 $1,606,446.00 $1,606,446.00 $0.00 Fund 555 - KFRC Totals ($666,502.31) ($510,884.18) $0.00 $321,053.02 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:22 PM Page 62 of 66 W n Z' W Z3 0 0 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 06/01/2024 14:25:22 PM Page 63 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 556 - Research Court Apartments REVENUE Department 000 - Fund Revenues 335.190 PERS on Behalf Payment .00 .00 .00 .00 70.00 70.00 70.00 .00 361.100 Interest Earnings 827.61 3,221.01 2,400.00 4,648.81 4,000.00 4,000.00 4,000.00 .00 361.300 Change in Fair Market Value (4,976.52) (1,193.66) .00 2,770.16 .00 .00 .00 .00 363.321 Apartment Rent 85,517.92 94,755.16 91,830.00 86,827.50 88,200.00 88,200.00 88,200.00 .00 380.170 Other 200.00 .00 .00 200.00 .00 .00 .00 .00 389.100 Use of Fund Balance .00 .00 24,055.00 .00 17,657.00 17,657.00 17,657.00 .00 Department 000 - Fund Revenues Totals $81,569.01 $96,782.51 $118,285.00 $94,446.47 $109,927.00 $109,927.00 $109,927.00 $0.00 REVENUE TOTALS $81,569.01 $96,782.51 $118,285.00 $94,446.47 $109,927.00 $109,927.00 $109,927.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:22 PM Page 63 of 66 W n Z' W Z3 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 556 - Research Court Apartments Totals REVENUE TOTALS $81,569.01 $96,782.51 $118,285.00 $94,446.47 $109,927.00 $109,927.00 $109,927.00 $0.00 EXPENSE TOTALS $82,580.50 $79,090.78 $118,285.00 $43,443.07 $109,927.00 $109,927.00 $109,927.00 $0.00 Fund 556 - Research Court Apartments Totals ($1,011.49) $17,691.73 $0.00 $51,003.40 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:22 PM Page 64 of 66 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 556 - Research Court Apartments EXPENSE Department 759 - Apartments 410.110 Salaries 5,011.06 3,431.61 7,530.00 3,164.67 1,464.00 1,464.00 1,464.00 .00 410.120 Temporary Help .00 184.34 .00 52.67 .00 .00 .00 .00 410.130 Overtime .00 71.45 .00 311.76 .00 .00 .00 .00 420.110 Unemployment Taxes 3.56 .39 1.00 .35 1.00 1.00 1.00 .00 420.120 FICA Taxes 369.95 275.02 576.00 263.38 112.00 112.00 112.00 .00 420.130 Group Insurance 1,132.89 1,201.57 3,463.00 1,205.07 1,334.00 1,334.00 1,334.00 .00 420.140 Retirement 1,104.30 776.35 1,890.00 754.66 392.00 392.00 392.00 .00 420.150 Workers Compensation 213.52 152.39 238.00 119.48 58.00 58.00 58.00 .00 431.120 Legal Fees 60.00 .00 .00 .00 .00 .00 .00 .00 450.160 Furniture / Fixtures .00 .00 .00 1,399.00 1,500.00 1,500.00 1,500.00 .00 450.221 Property Insurance 3,696.00 .00 4,000.00 .00 4,000.00 4,000.00 4,000.00 .00 450.222 General Liablity Insurance Coverage 118.00 .00 120.00 25.00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (1,061.00) (1,392.00) (1,000.00) (753.00) .00 .00 .00 .00 450.340 Telephone/Communications 1,266.58 1,285.92 1,200.00 1,273.44 1,500.00 1,500.00 1,500.00 .00 472.030 Depr- Site Improvement 34,066.61 34,066.00 34,067.00 .00 34,066.00 34,066.00 34,066.00 .00 480.130 Contracted Services 3,666.29 5,792.84 10,000.00 3,887.69 10,000.00 10,000.00 10,000.00 .00 481.120 Fuel 12,579.20 12,785.00 15,000.00 12,634.03 15,000.00 15,000.00 15,000.00 .00 481.130 System Maint & Repair .00 259.60 5,000.00 442.44 5,000.00 5,000.00 5,000.00 .00 482.110 Electrical - Light & Power 5,708.56 5,401.77 7,500.00 4,482.55 7,500.00 7,500.00 7,500.00 .00 482.120 Replacement Parts .00 .00 1,000.00 275.26 1,000.00 1,000.00 1,000.00 .00 482.130 Power / Seawater System .00 .00 .00 44.76 .00 .00 .00 .00 482.140 System Maint & Repair .00 67.12 2,500.00 .00 2,500.00 2,500.00 2,500.00 .00 483.110 Water 7,995.17 8,337.32 12,000.00 7,176.89 10,000.00 10,000.00 10,000.00 .00 483.120 Supplies 182.75 .00 1,000.00 .00 1,000.00 1,000.00 1,000.00 .00 483.130 System Maint & Repair 257.98 498.49 2,500.00 .00 2,500.00 2,500.00 2,500.00 .00 484.110 Utilities - Ventilate .00 .00 .00 51.02 .00 .00 .00 .00 486.150 Other 1,708.78 748.87 700.00 565.60 .00 .00 .00 .00 486.170 Machinery / Equipment 2,999.98 .00 3,000.00 1,942.98 5,000.00 5,000.00 5,000.00 .00 486.220 Insurance & Bonding (3.86) 4,814.00 .00 3,856.00 .00 .00 .00 .00 486.430 Maint & Repairs 1,504.18 .00 1,000.00 109.86 1,000.00 1,000.00 1,000.00 .00 487.430 Building Maint & Repairs .00 332.73 5,000.00 157.51 5,000.00 5,000.00 5,000.00 .00 Department 759 - Apartments Totals $82,580.50 $79,090.78 $118,285.00 $43,443.07 $109,927.00 $109,927.00 $109,927.00 $0.00 EXPENSE TOTALS $82,580.50 $79,090.78 $118,285.00 $43,443.07 $109,927.00 $109,927.00 $109,927.00 $0.00 Fund 556 - Research Court Apartments Totals REVENUE TOTALS $81,569.01 $96,782.51 $118,285.00 $94,446.47 $109,927.00 $109,927.00 $109,927.00 $0.00 EXPENSE TOTALS $82,580.50 $79,090.78 $118,285.00 $43,443.07 $109,927.00 $109,927.00 $109,927.00 $0.00 Fund 556 - Research Court Apartments Totals ($1,011.49) $17,691.73 $0.00 $51,003.40 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:22 PM Page 64 of 66 W s? Z' W Z3 0 0 z 0 v 0 N 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 560 - 911 Service REVENUE Department 000 - Fund Revenues 380.215 Customer Charges 301,289.17 325,980.82 300,000.00 254,541.38 310,000.00 310,000.00 310,000.00 .00 000 - Fund Revenues Totals $301,289.17 $325,980.82 $300,000.00 $254,541.38 $310,000.00 $310,000.00 $310,000.00 $0.00 REVENUE TOTALS $301,289.17 $325,980.82 $300,000.00 $254,541.38 $310,000.00 $310,000.00 $310,000.00 $0.00 Department Run by Dora Cross on 06/01/2024 14:25:22 PM Page 65 of 66 W s? Z' W Z3 0 0 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 560 - 911 Service Totals REVENUE TOTALS 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's $310,000.00 $310,000.00 Diff Level 2 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 2025 Level 3 Level 3 Fund 560 - 911 Service $52.00 ($52.00) $0.00 $55,139.92 $0.00 $0.00 $0.00 $0.00 EXPENSE Department 760 - NIRF or 911 Service $37,249,097.86 $33,752,874.34 $32,829,559.00 $31,149,801.59 $34,027,182.00 $34,077,182.00 $34,097,182.00 $20,000.00 410.140 Allocated Salaries 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 .00 444.115 Telephone Services 299,460.17 324,200.82 298,500.00 197,901.46 308,500.00 308,500.00 308,500.00 .00 450.222 General Liablity Insurance Coverage 404.00 467.00 .00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (127.00) (135.00) .00 .00 .00 .00 .00 .00 Department 760 - NIRF or 911 Service Totals $301,237.17 $326,032.82 $300,000.00 $199,401.46 $310,000.00 $310,000.00 $310,000.00 $0.00 EXPENSE TOTALS $301,237.17 $326,032.82 $300,000.00 $199,401.46 $310,000.00 $310,000.00 $310,000.00 $0.00 Fund 560 - 911 Service Totals REVENUE TOTALS $301,289.17 $325,980.82 $300,000.00 $254,541.38 $310,000.00 $310,000.00 $310,000.00 $0.00 EXPENSE TOTALS $301,237.17 $326,032.82 $300,000.00 $199,401.46 $310,000.00 $310,000.00 $310,000.00 $0.00 Fund 560 - 911 Service Totals $52.00 ($52.00) $0.00 $55,139.92 $0.00 $0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $37,249,097.86 $33,752,874.34 $32,829,559.00 $31,149,801.59 $34,027,182.00 $34,077,182.00 $34,097,182.00 $20,000.00 EXPENSE GRAND TOTALS $34,623,703.65 $48,750,138.49 $32,829,559.00 $26,049,676.53 $34,027,182.00 $34,077,182.00 $34,097,182.00 $20,000.00 Net Grand Totals $2,625,394.21 ($14,997,264.15) $0.00 $5,100,125.06 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 06/01/2024 14:25:22 PM Page 66 of 66 W #� BUI?UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 1 vs Budget 2025 Level 2 Level 2 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 2,799,823.60 1,604,686.30 1,737,702.00 1,687,028.21 732,316.00 732,133.00 (183.00) 311.200 Personal Property Tax 322,419.69 188,508.92 193,078.00 185,731.85 190,000.00 190,000.00 .00 313.120 Aircraft Tax 22,700.00 25,700.00 26,900.00 23,100.00 25,000.00 25,000.00 .00 314.100 PILT- Federal 1,635,659.00 1,753,028.00 1,600,000.00 .00 1,600,000.00 1,600,000.00 .00 314.200 PILT - KIHA 19,082.65 14,920.72 19,000.00 21,881.60 15,000.00 15,000.00 .00 314.210 PILT - Alaska Housing 17,471.10 15,248.39 17,000.00 .00 16,000.00 16,000.00 .00 316.100 Sea Products 1,641,428.92 1,554,469.66 1,300,000.00 821,309.28 700,000.00 700,000.00 .00 316.200 Mining - Gravel 2,893.43 1,479.13 5,000.00 1,782.45 1,500.00 1,500.00 .00 316.300 Timber 33,272.72 41,377.94 30,000.00 29,439.59 35,000.00 35,000.00 .00 319.100 Penalties & Interest 303,629.52 232,872.98 260,000.00 217,606.31 250,000.00 250,000.00 .00 322.110 Building Permits 46,065.94 57,238.12 63,000.00 54,171.18 55,000.00 55,000.00 .00 322.120 Subdivision 5,150.00 6,700.00 5,000.00 4,600.00 5,000.00 5,000.00 .00 322.130 Conditional Use Permit 500.00 500.00 500.00 .00 500.00 500.00 .00 322.140 Zoning Compliance Permit 4,285.00 4,500.00 5,500.00 4,590.00 5,000.00 5,000.00 .00 322.160 Variance Fee 1,500.00 1,200.00 1,500.00 400.00 1,200.00 1,200.00 .00 322.180 Electric Permit 2,373.75 2,581.60 4,500.00 1,796.02 2,500.00 2,500.00 .00 322.190 Plumbing Permit 1,895.50 1,887.88 2,000.00 2,797.68 2,500.00 2,500.00 .00 322.200 P & Z Review Fee .00 350.00 1,000.00 .00 500.00 500.00 .00 322.230 Dog Licenses 1,005.00 807.00 800.00 .00 500.00 500.00 .00 322.239 Business License - Tobacco 200.00 400.00 300.00 200.00 400.00 400.00 .00 323.100 Tobacco Excise Tax 683,019.03 829,274.10 675,000.00 577,998.96 625,000.00 625,000.00 .00 323.110 Marijuana Excise Tax 952.46 .00 .00 .00 .00 .00 .00 332.100 National Wildlife Refuge 180,874.00 201,160.00 180,000.00 .00 180,000.00 180,000.00 .00 335.110 State Community Assistance (formally State Revenue 343,543.23 477,242.27 477,242.00 481,596.09 302,379.00 302,379.00 .00 Sharing) 335.130 Fisheries Business Tax 854,208.88 1,347,362.01 1,000,000.00 1,332,436.02 1,000,000.00 1,000,000.00 .00 335.132 Business Fisheries & Landing Tax 95,843.30 59,341.15 100,000.00 70,620.02 70,000.00 70,000.00 .00 335.150 Telephone & Electric 20,441.49 20,778.14 16,000.00 .00 17,000.00 17,000.00 .00 335.170 Liquor License .00 .00 .00 120.00 .00 .00 .00 335.175 Marijuana Licenses 600.00 3,000.00 .00 300.00 .00 .00 .00 335.190 PERS on Behalf Payment 160,242.35 51,677.31 67,070.00 55,278.89 116,792.00 116,792.00 .00 351.100 Animal Control .00 220.00 .00 111.00 .00 .00 .00 361.100 Interest Earnings 77,748.75 490,026.89 300,000.00 1,061,815.74 1,000,000.00 1,000,000.00 .00 361.110 Gain / Loss on Sale .00 .00 .00 110.00 .00 .00 .00 361.300 Change in Fair Market Value (449,043.85) (67,243.40) .00 843,916.83 .00 .00 .00 380.110 Jury Duty 375.00 100.00 200.00 400.00 200.00 200.00 .00 380.120 Sale of Copies 64.20 7.50 50.00 .00 50.00 50.00 .00 380.122 Sale of Maps 710.38 519.89 500.00 538.67 500.00 500.00 .00 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 1 of 89 A LI sv 0 z 0 0 0 N 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 2 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues 380.130 Dishonored Check Fee 85.00 150.00 .00 120.00 .00 .00 .00 380.170 Other 381.10 10,191.74 .00 8,448.70 .00 .00 .00 391.300 Debt Service .00 5,879,272.00 .00 .00 .00 .00 .00 392.100 Sale / General Fixed Assets .00 .00 .00 15,700.00 .00 .00 .00 Department 000 - Fund Revenues Totals $8,831,401.14 $14,811,536.24 $8,088,842.00 $7,505,945.09 $6,949,837.00 $6,949,654.00 ($183.00) REVENUE TOTALS $8,831,401.14 $14,811,536.24 $8,088,842.00 $7,505,945.09 $6,949,837.00 $6,949,654.00 ($183.00) Run by Dora Cross on 05/06/2024 13:07:33 PM Page 2 of 89 W n Z' W Z3 0 0 z 0 v 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 100 - Legislative 410.106 Mayoral Stipend 410.108 Assembly Stipend 420.120 FICA Taxes 420.140 Retirement 420.150 Workers Compensation 430.100 Political Lobbyist 430.101 Lobbying Expense 430.102 Consolidation Expenses 450.100 Office Supplies 450.115 Computer Software <$5000 450.120 Printing / Binding 450.140 Dues / Books / Periodicals 450.160 Furniture / Fixtures 450.170 Machinery / Equipment <$5000 450.200 Honorarium / Amenities 450.210 Food / Business Lunch/Meeting Rooms 450.300 Travel / Per Diem 450.301 Mayor Travel / Per Diem 450.330 Rent 450.340 Telephone/Communications 450.485 Town Meeting Costs Department 100 - Legislative Totals Run by Dora Cross on 05/06/2024 13:07:33 PM 6,000.00 9,100.00 9,100.00 6,300.00 8,400.00 8,400.00 .00 26,200.00 41,500.00 43,500.00 32,500.00 43,000.00 43,000.00 .00 2,386.80 3,886.20 4,024.00 2,968.20 3,932.00 3,932.00 .00 919.08 1,596.22 1,506.00 2,687.13 3,853.00 3,853.00 .00 106.51 161.92 166.00 121.72 164.00 164.00 .00 69,000.00 70,000.00 72,000.00 54,250.00 72,000.00 72,000.00 .00 .00 .00 1,500.00 .00 1,500.00 1,500.00 .00 963.00 .00 .00 .00 .00 .00 .00 698.69 468.87 1,000.00 334.04 1,000.00 1,000.00 .00 .00 .00 500.00 .00 .00 .00 .00 .00 .00 500.00 .00 .00 .00 .00 19,891.70 20,691.65 20,500.00 20,248.44 23,000.00 23,000.00 .00 .00 .00 1,000.00 .00 1,000.00 1,000.00 .00 502.20 .00 2,000.00 .00 500.00 500.00 .00 .00 210.57 2,000.00 406.42 3,000.00 3,000.00 .00 216.06 1,091.03 2,500.00 678.99 2,500.00 2,500.00 .00 .00 13,062.25 25,000.00 4,089.71 25,000.00 25,000.00 .00 .00 5,015.19 6,000.00 7,797.56 16,500.00 16,500.00 .00 .00 .00 55,375.00 55,375.00 55,375.00 55,375.00 .00 2,347.25 2,021.83 500.00 209.83 500.00 500.00 .00 .00 .00 2,000.00 1,500.00 2,000.00 2,000.00 .00 $129,231.29 $168,805.73 $250,671.00 $189,467.04 $263,224.00 $263,224.00 $0.00 Page 3 of 89 W n Z' W Z3 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 4 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 105 - Borough Management 410.110 Salaries 344,031.75 150,495.80 273,486.00 217,469.68 322,870.00 322,870.00 .00 410.130 Overtime 67.10 1,853.74 3,000.00 269.58 4,000.00 4,000.00 .00 410.152 Cell Phone Stipend 1,438.87 200.00 1,200.00 1,000.00 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 24.23 5,486.85 28.00 21.78 328.00 328.00 .00 420.120 FICA Taxes 23,963.27 11,309.54 21,243.00 16,445.97 25,097.00 25,097.00 .00 420.130 Group Insurance 82,957.62 35,803.29 51,820.00 45,675.48 66,700.00 66,700.00 .00 420.140 Retirement 72,986.50 37,028.42 69,398.00 52,900.04 87,470.00 87,470.00 .00 420.150 Workers Compensation 643.93 702.88 889.00 700.01 2,197.00 2,197.00 .00 430.140 Contracted Services 7,342.95 31,369.00 75,000.00 2,450.00 40,000.00 30,000.00 (10,000.00) 450.100 Office Supplies 2,212.49 143.09 2,000.00 9.89 3,000.00 3,000.00 .00 450.120 Printing / Binding 2,190.48 4,115.90 3,300.00 2,338.03 3,000.00 3,000.00 .00 450.130 Postage 18.60 11.60 .00 .00 .00 .00 .00 450.140 Dues/ Books/ Periodicals 2,845.34 808.60 3,000.00 1,032.00 3,000.00 3,000.00 .00 450.160 Furniture / Fixtures .00 339.73 500.00 .00 2,000.00 2,000.00 .00 450.170 Machinery/ Equipment <$5000 .00 .00 2,000.00 .00 2,000.00 .00 (2,000.00) 450.200 Honorarium / Amenities 1,878.97 1,000.00 2,000.00 700.00 2,000.00 2,000.00 .00 450.210 Food / Business Lunch/Meeting Rooms 415.45 .00 1,000.00 .00 1,000.00 1,000.00 .00 450.270 Continuing Education 1,820.14 8.00 4,000.00 2,675.00 4,000.00 14,000.00 10,000.00 450.290 Recruit / Relocation 13,692.22 5,422.17 5,000.00 223.34 5,000.00 .00 (5,000.00) 450.300 Travel / Per Diem 1,549.77 1,053.00 3,000.00 7,875.07 10,000.00 10,000.00 .00 450.330 Rent 39,849.00 39,849.00 39,508.00 39,508.00 39,508.00 39,508.00 .00 450.340 Telephone/Communications 954.61 808.03 800.00 644.64 800.00 800.00 .00 492.530 Allocated to Solid Waste (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) .00 492.540 Allocated to Hospital (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) .00 492.555 Allocated to KFRC (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) .00 Department 105 - Borough Management Totals $558,883.29 $285,808.64 $520,172.00 $349,938.51 $583,170.00 $576,170.00 ($7,000.00) Run by Dora Cross on 05/06/2024 13:07:33 PM Page 4 of 89 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 5 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 110 - Borough Clerk 410.110 Salaries 230,037.79 259,539.23 267,209.00 237,235.45 296,136.00 296,136.00 .00 410.120 Temporary Help 2,014.48 14,178.68 49,228.00 .00 .00 .00 .00 410.130 Overtime 6,408.78 6,612.45 10,000.00 4,688.19 7,000.00 7,000.00 .00 410.152 Cell Phone Stipend 1,557.86 1,400.00 1,200.00 1,000.00 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 2,309.83 26.65 33.00 23.58 304.00 304.00 .00 420.120 FICA Taxes 18,325.00 21,626.75 25,064.00 17,971.77 23,282.00 23,282.00 .00 420.130 Group Insurance 67,848.51 73,197.76 77,730.00 68,503.98 80,040.00 80,040.00 .00 420.140 Retirement 53,189.45 65,746.44 69,579.00 57,383.62 81,119.00 81,119.00 .00 420.150 Workers Compensation 836.90 901.68 1,048.00 759.33 974.00 974.00 .00 430.130 Consultants .00 .00 1,000.00 .00 .00 .00 .00 430.140 Contracted Services .00 .00 1,000.00 .00 1,000.00 1,000.00 .00 450.100 Office Supplies 1,106.05 406.03 1,000.00 323.66 2,000.00 2,000.00 .00 450.110 Operating Supplies .00 .00 1,000.00 .00 .00 .00 .00 450.120 Printing / Binding 11,263.95 6,761.79 5,000.00 5,096.85 7,000.00 7,000.00 .00 450.130 Postage 271.77 75.83 .00 82.36 .00 .00 .00 450.140 Dues/ Books/ Periodicals 1,002.73 1,046.00 1,500.00 946.00 1,500.00 1,500.00 .00 450.160 Furniture / Fixtures 351.48 339.47 1,000.00 .00 1,000.00 1,000.00 .00 450.200 Honorarium / Amenities .98 .00 300.00 .00 300.00 300.00 .00 450.210 Food / Business Lunch/Meeting Rooms .00 111.97 100.00 33.47 100.00 100.00 .00 450.230 Advertising / Hearings 11,037.33 16,420.15 30,000.00 12,893.18 30,000.00 20,000.00 (10,000.00) 450.232 Advertising - APOC to Advertising - Ballot .00 .00 .00 .00 1,000.00 1,000.00 .00 Propositions 450.240 Filing / Record Fees .00 57.40 .00 .00 .00 .00 .00 450.270 Continuing Education 5,847.23 22,473.20 25,000.00 8,256.45 25,000.00 35,000.00 10,000.00 450.290 Recruit / Relocation 2,290.16 6,982.24 .00 70.00 .00 .00 .00 450.300 Travel / Per Diem .00 1,639.00 5,000.00 507.50 5,000.00 1,000.00 (4,000.00) 450.327 Fines 9.84 .00 .00 .00 .00 .00 .00 450.330 Rent 49,772.00 49,772.00 50,947.00 50,947.00 50,947.00 50,947.00 .00 450.340 Telephone/Communications 222.50 249.70 .00 216.19 .00 .00 .00 450.430 Maint & Repairs 1,685.00 43.98 .00 .00 .00 .00 .00 450.470 Election Local 50,603.87 46,077.31 45,000.00 28,877.66 45,000.00 45,000.00 .00 450.480 Boards & Committees 1,542.22 774.59 1,000.00 330.40 2,000.00 2,000.00 .00 450.530 Records Management 79.97 152.70 5,000.00 77.47 1,500.00 1,500.00 .00 450.531 Transcription / Record Restoration Fee .00 350.00 .00 .00 .00 .00 .00 Department 110 - Borough Clerk Totals $519,615.68 $596,963.00 $674,938.00 $496,224.11 $663,402.00 $659,402.00 ($4,000.00) Run by Dora Cross on 05/06/2024 13:07:33 PM Page 5 of 89 W n Z' W Z3 0 0 z 0 v 0 0 N CD BOW O U,9H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 6 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 115 - Borough Attorney 431.110 Litigation Expenses 19,028.85 .00 .00 .00 20,000.00 20,000.00 .00 431.120 Legal Fees 41,788.12 26,042.45 80,000.00 10,920.29 50,000.00 50,000.00 .00 450.230 Advertising / Hearings 9,781.09 12,122.28 4,000.00 5,835.84 8,000.00 8,000.00 .00 450.240 Filing / Record Fees 2,798.00 2,657.00 3,000.00 3,084.70 2,800.00 2,800.00 .00 450.245 Title Search Fees 7,500.00 3,025.00 1,500.00 .00 4,000.00 4,000.00 .00 450.323 Collection Expense 240.00 60.00 2,000.00 .00 500.00 500.00 .00 Department 115 - Borough Attorney Totals $81,136.06 $43,906.73 $90,500.00 $19,840.83 $85,300.00 $85,300.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 6 of 89 W s? Z' sv Z3 0 0 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 7 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 120 - Finance Department 410.110 Salaries 413,112.92 493,859.20 536,664.00 363,076.98 469,321.00 469,321.00 .00 410.120 Temporary Help 18,004.26 .00 .00 .00 .00 .00 .00 410.130 Overtime 135.08 192.01 1,000.00 84.94 500.00 500.00 .00 410.152 Cell Phone Stipend 450.00 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes 43.01 49.59 54.00 36.03 470.00 470.00 .00 420.120 FICA Taxes 31,819.41 36,399.59 41,131.00 26,649.08 35,941.00 35,941.00 .00 420.130 Group Insurance 156,197.60 166,540.51 174,893.00 127,433.24 160,080.00 160,080.00 .00 420.140 Retirement 129,734.89 122,167.60 134,954.00 90,554.21 125,724.00 125,724.00 .00 420.150 Workers Compensation 1,565.56 1,581.02 1,721.00 1,154.48 1,503.00 1,503.00 .00 450.100 Office Supplies 1,455.85 1,971.83 2,000.00 1,278.72 2,000.00 2,000.00 .00 450.120 Printing / Binding 10,043.77 13,206.29 10,000.00 10,172.17 12,000.00 12,000.00 .00 450.140 Dues/ Books/ Periodicals 3,336.07 2,073.06 2,500.00 2,304.30 3,500.00 3,500.00 .00 450.160 Furniture / Fixtures .00 728.63 .00 .00 .00 .00 .00 450.210 Food / Business Lunch/Meeting Rooms 58.62 135.24 50.00 .00 150.00 150.00 .00 450.220 Insurance & Bonding 2,925.00 679.90 2,925.00 3,200.00 3,200.00 3,200.00 .00 450.270 Continuing Education 1,978.00 2,682.65 4,000.00 732.73 3,500.00 3,500.00 .00 450.290 Recruit / Relocation 2,276.69 .00 .00 834.91 .00 .00 .00 450.330 Rent 66,556.00 66,556.00 65,953.00 65,953.00 65,953.00 65,953.00 .00 450.340 Telephone/Communications 442.67 506.21 500.00 447.29 500.00 500.00 .00 450.430 Maint & Repairs .00 .00 .00 185.74 .00 .00 .00 492.210 Allocated to Land Sales (1,000.00) (1,000.00) (1,000.00) (1,000.00) (1,000.00) (1,000.00) .00 492.530 Allocated to Solid Waste (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) .00 492.540 Allocated to Hospital (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) .00 492.555 Allocated to KFRC (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) .00 Department 120 - Finance Department Totals $791,816.40 $861,010.33 $930,026.00 $645,778.82 $836,023.00 $836,023.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 7 of 89 W s? Z' sv Z3 0 0 z 0 v 0 N 0 N BOWOU19H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 8 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 125 - Information Technology 410.110 Salaries 229,581.00 236,199.52 349,969.00 262,213.82 322,064.00 322,064.00 .00 410.120 Temporary Help .00 16,509.91 .00 .00 .00 .00 .00 410.130 Overtime 4,100.19 4,028.02 5,000.00 1,094.66 5,000.00 5,000.00 .00 410.152 Cell Phone Stipend 2,924.19 3,100.00 3,600.00 2,951.61 3,600.00 3,600.00 .00 420.110 Unemployment Taxes 22.45 23.86 36.00 25.25 331.00 331.00 .00 420.120 FICA Taxes 17,573.75 19,740.25 27,431.00 19,599.30 25,296.00 25,296.00 .00 420.130 Group Insurance 64,926.98 70,685.77 110,118.00 89,895.53 106,720.00 106,720.00 .00 420.140 Retirement 68,007.54 59,346.24 89,097.00 63,468.34 87,522.00 87,522.00 .00 420.150 Workers Compensation 828.52 791.25 1,147.00 674.03 1,058.00 1,058.00 .00 420.160 Termination Reserve .00 .00 22,000.00 .00 .00 .00 .00 430.140 Contracted Services 533.93 527.00 125,000.00 .00 25,000.00 25,000.00 .00 450.100 Office Supplies 93.01 718.04 1,000.00 238.52 1,000.00 1,000.00 .00 450.110 Operating Supplies 526.50 536.85 4,000.00 6,839.27 4,000.00 4,000.00 .00 450.115 Computer Software <$5000 686.01 9,126.71 5,200.00 4,643.98 .00 .00 .00 450.120 Printing / Binding 2,199.10 2,546.28 1,800.00 1,757.64 1,950.00 1,950.00 .00 450.140 Dues / Books / Periodicals .00 79.98 300.00 .00 .00 .00 .00 450.160 Furniture / Fixtures 92.02 .00 1,000.00 .00 1,000.00 1,000.00 .00 450.170 Machinery/ Equipment <$5000 14,597.87 98,802.04 12,200.00 12,204.13 14,200.00 16,200.00 2,000.00 450.210 Food / Business Lunch/Meeting Rooms .00 246.89 .00 119.76 .00 .00 .00 450.221 Property Insurance .00 .00 .00 285.00 .00 .00 .00 450.224 Insurance Coverage Discounts .00 .00 .00 (57.00) .00 .00 .00 450.230 Advertising / Hearings .00 396.28 .00 .00 .00 .00 .00 450.270 Continuing Education 383.98 2,825.23 6,000.00 .00 8,000.00 8,000.00 .00 450.290 Recruit / Relocation 4,628.64 8,355.80 .00 185.05 .00 .00 .00 450.330 Rent 70,174.00 70,174.00 63,074.00 63,074.00 63,074.00 63,074.00 .00 450.340 Telephone/Communications 3,752.22 4,252.22 4,600.00 3,933.47 1,000.00 1,000.00 .00 450.430 Maint & Repairs 4,795.81 4,845.31 5,000.00 30.00 5,000.00 5,000.00 .00 450.435 Maint Agreements 298,317.00 235,512.47 420,350.00 447,253.09 489,184.00 489,184.00 .00 470.100 Machinery/ Equipment >$5000 .00 .00 65,000.00 12,862.88 7,000.00 7,000.00 .00 Department 125 -Information Technology Totals $788,744.71 $849,369.92 $1,322,922.00 $993,292.33 $1,171,999.00 $1,173,999.00 $2,000.00 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 8 of 89 W s? Z' sv Z3 0 0 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 9 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 130 - Assessing Department 410.110 Salaries 419,512.78 335,191.37 399,904.00 309,638.17 466,966.00 466,966.00 .00 410.120 Temporary Help 22,096.93 16,693.65 14,688.00 6,869.11 .00 .00 .00 410.130 Overtime 597.90 .00 .00 146.48 .00 200.00 200.00 410.152 Cell Phone Stipend 2,256.80 1,146.80 1,200.00 980.05 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 8,546.20 33.43 42.00 30.99 468.00 468.00 .00 420.120 FICA Taxes 33,133.21 26,161.35 31,808.00 23,572.11 35,815.00 35,815.00 .00 420.130 Group Insurance 120,718.10 111,436.94 127,827.00 107,152.17 160,080.00 160,080.00 .00 420.140 Retirement 109,201.29 82,868.10 100,376.00 77,731.56 124,960.00 124,960.00 .00 420.150 Workers Compensation 13,960.12 10,567.75 12,432.00 9,854.85 14,841.00 14,841.00 .00 430.140 Contracted Services .00 .00 .00 536.94 .00 .00 .00 431.110 Litigation Expenses 50,817.50 110,309.31 75,000.00 71,492.77 75,000.00 75,000.00 .00 431.120 Legal Fees 12,916.00 7,401.70 30,000.00 9,536.45 30,000.00 30,000.00 .00 450.100 Office Supplies 922.82 1,278.68 3,000.00 2,060.10 4,000.00 4,000.00 .00 450.115 Computer Software <$5000 .00 .00 .00 .00 300.00 300.00 .00 450.120 Printing / Binding 3,451.37 3,390.60 5,000.00 2,983.24 5,000.00 5,000.00 .00 450.130 Postage 6.00 .00 .00 .00 .00 .00 .00 450.140 Dues/ Books/ Periodicals 3,173.03 4,702.02 3,500.00 1,423.00 5,000.00 5,000.00 .00 450.160 Furniture / Fixtures .00 8,659.09 3,000.00 .00 1,250.00 1,250.00 .00 450.170 Machinery / Equipment <$5000 .00 .00 .00 849.99 .00 .00 .00 450.210 Food / Business Lunch/Meeting Rooms .00 354.73 .00 .00 .00 .00 .00 450.230 Advertising / Hearings 590.39 969.56 500.00 2,137.38 3,000.00 3,000.00 .00 450.245 Title Search Fees .00 320.00 1,440.00 300.00 1,000.00 1,000.00 .00 450.270 Continuing Education 4,562.12 3,815.26 10,000.00 6,179.45 10,000.00 10,000.00 .00 450.290 Recruit/ Relocation 90.78 183.05 .00 94.01 .00 .00 .00 450.300 Travel/ Per Diem 8,145.00 607.74 25,000.00 174.00 25,000.00 25,000.00 .00 450.330 Rent 42,528.00 42,528.00 47,822.00 47,822.00 47,822.00 47,822.00 .00 450.340 Telephone/Communications 316.19 361.62 400.00 319.50 400.00 400.00 .00 492.560 Allocated to 911 Services (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) (1,500.00) .00 Department 130 - Assessing Department Totals $856,042.53 $767,480.75 $891,439.00 $680,384.32 $1,010,602.00 $1,010,802.00 $200.00 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 9 of 89 W s? Z' sv Z3 0 0 z 0 v 0 N W 0 N BOWOU19H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 10 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 135 - Engineering / Facilities 410.110 Salaries 185,618.23 191,175.90 271,808.00 203,735.19 195,227.00 195,227.00 .00 410.120 Temporary Help .00 1,547.97 .00 4,186.08 32,247.00 32,247.00 .00 410.130 Overtime 1,253.82 510.78 .00 351.75 2,000.00 2,000.00 .00 410.152 Cell Phone Stipend 2,408.00 611.23 2,796.00 940.00 400.00 400.00 .00 420.110 Unemployment Taxes 18.33 18.65 27.00 20.28 230.00 230.00 .00 420.120 FICA Taxes 13,895.56 14,479.52 21,007.00 15,527.55 17,585.00 17,585.00 .00 420.130 Group Insurance 64,972.80 61,820.43 86,799.00 72,344.13 78,706.00 78,706.00 .00 420.140 Retirement 66,809.46 42,731.37 68,224.00 54,241.53 52,778.00 52,778.00 .00 420.150 Workers Compensation 3,645.59 2,906.52 7,130.00 3,156.64 4,164.00 4,164.00 .00 450.100 Office Supplies 726.75 1,423.24 12,000.00 3,586.24 1,800.00 1,800.00 .00 450.110 Operating Supplies 51.64 70.83 1,000.00 313.20 1,000.00 1,000.00 .00 450.120 Printing / Binding 3,074.99 4,166.31 2,500.00 3,335.22 2,500.00 2,500.00 .00 450.140 Dues/ Books/ Periodicals .00 156.00 1,000.00 168.00 500.00 500.00 .00 450.160 Furniture / Fixtures 434.49 615.48 2,500.00 1,102.53 2,500.00 2,500.00 .00 450.170 Machinery/ Equipment <$5000 .00 .00 2,000.00 849.99 1,000.00 1,000.00 .00 450.210 Food / Business Lunch/Meeting Rooms 57.22 232.32 500.00 224.01 500.00 500.00 .00 450.230 Advertising / Hearings 312.18 3,291.21 3,000.00 66.40 .00 .00 .00 450.270 Continuing Education 4,129.85 150.00 4,500.00 3,619.59 4,500.00 4,500.00 .00 450.290 Recruit/Relocation 1,169.50 1,082.01 1,000.00 163.76 1,000.00 1,000.00 .00 450.300 Travel/ Per Diem .00 1,053.00 2,500.00 181.50 2,500.00 2,500.00 .00 450.330 Rent 56,882.00 56,882.00 52,189.00 52,189.00 52,189.00 52,189.00 .00 450.340 Telephone/Communications 734.55 506.21 1,200.00 447.29 1,200.00 1,200.00 .00 450.430 Maint & Repairs 125.00 .00 .00 83.68 .00 .00 .00 Department 135 - Engineering / Facilities Totals $406,319.96 $385,430.98 $543,680.00 $420,833.56 $454,526.00 $454,526.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 10 of 89 W n Z' W Z3 0 0 z 0 v 0 N 0 N CD BOWOU19H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 11 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 140 - Community Development 410.110 Salaries 239,862.39 200,004.79 339,930.00 218,309.96 344,122.00 344,122.00 .00 410.130 Overtime 1,301.70 1,537.53 3,000.00 2,255.01 4,000.00 4,000.00 .00 410.152 Cell Phone Stipend 1,253.20 1,540.41 1,200.00 1,855.43 2,400.00 2,400.00 .00 420.110 Unemployment Taxes 23.92 1,589.08 34.00 22.13 351.00 351.00 .00 420.120 FICA Taxes 19,408.45 16,850.33 26,326.00 18,252.29 26,815.00 26,815.00 .00 420.130 Group Insurance 94,120.04 65,139.58 105,363.00 75,047.08 106,720.00 106,720.00 .00 420.140 Retirement 71,609.19 45,889.60 86,075.00 55,553.13 93,157.00 93,157.00 .00 420.150 Workers Compensation 3,424.36 2,868.05 8,877.00 2,707.44 3,415.00 3,415.00 .00 430.140 Contracted Services 4,440.00 15,250.00 50,000.00 720.00 40,000.00 40,000.00 .00 430.145 Junk Removal Services 10,836.50 11,651.25 20,000.00 8,352.20 20,000.00 20,000.00 .00 431.110 Litigation Expenses .00 540.00 .00 .00 .00 .00 .00 431.120 Legal Fees 5,276.00 7,340.00 10,000.00 5,360.69 10,000.00 10,000.00 .00 450.100 Office Supplies 1,409.79 1,041.49 1,500.00 934.06 1,500.00 1,500.00 .00 450.120 Printing / Binding 2,123.53 3,367.72 6,000.00 1,343.65 6,000.00 6,000.00 .00 450.130 Postage .00 100.35 .00 .00 .00 .00 .00 450.140 Dues / Books / Periodicals 597.00 1,188.46 1,300.00 789.00 1,500.00 1,500.00 .00 450.160 Furniture / Fixtures .00 .00 500.00 203.29 500.00 500.00 .00 450.170 Machinery / Equipment <$5000 49.91 .00 .00 .00 .00 .00 .00 450.230 Advertising / Hearings 2,650.79 4,133.10 5,500.00 3,015.34 5,500.00 5,500.00 .00 450.245 Title Search Fees .00 125.00 500.00 .00 500.00 500.00 .00 450.270 Continuing Education 214.00 81.52 10,000.00 2,165.00 10,000.00 20,000.00 10,000.00 450.290 Recruit / Relocation 12,833.69 9,477.88 8,500.00 14,794.39 .00 .00 .00 450.300 Travel/ Per Diem .00 .00 5,000.00 .00 .00 .00 .00 450.302 Commission Travel/Training 650.00 .00 14,000.00 .00 14,000.00 14,000.00 .00 450.330 Rent 68,472.00 68,472.00 55,448.00 55,448.00 55,448.00 55,448.00 .00 450.340 Telephone/Communications 316.19 361.62 360.00 319.50 360.00 360.00 .00 450.480 Boards & Committees 15,200.00 15,200.00 16,800.00 10,200.00 16,800.00 16,800.00 .00 Department 140 - Community Development Totals $556,072.65 $473,749.76 $776,213.00 $477,647.59 $763,088.00 $773,088.00 $10,000.00 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 11 of 89 A LI sv 0 z 0 v 0 N 0 N 0 BOW O U,9H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 12 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 142 - Building Official 430.140 Contracted Services 157,470.99 194,528.60 170,000.00 37,795.05 170,000.00 170,000.00 .00 450.330 Rent 20,491.00 20,491.00 20,295.00 20,295.00 20,295.00 20,295.00 .00 Department 142 - Building Official Totals $177,961.99 $215,019.60 $190,295.00 $58,090.05 $190,295.00 $190,295.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 12 of 89 A LI sv z 0 BOW O U,9H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 13 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 160 - Economic Development 430.140 Contracted Services .00 .00 .00 5,000.00 .00 .00 .00 448.415 Kodiak Economic Development Corporation .00 10,000.00 .00 .00 .00 .00 .00 450.140 Dues/ Books/ Periodicals 600.00 600.00 600.00 600.00 600.00 600.00 .00 Department 160 - Economic Development Totals $600.00 $10,600.00 $600.00 $5,600.00 $600.00 $600.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:33 PM Page 13 of 89 W v N 0 N CD #� Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 1 vs Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 165 - General Administration 410.110 Salaries .00 1,043.48 48,202.00 .00 .00 .00 .00 410.120 Temporary Help .00 4.72 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .00 .12 5.00 23,391.13 12,000.00 12,000.00 .00 420.120 FICA Taxes .00 77.70 3,687.00 .00 .00 .00 .00 420.130 Group Insurance .00 .00 18,655.00 .00 .00 .00 .00 420.140 Retirement (.31) 229.55 12,099.00 (.02) .00 .00 .00 420.150 Workers Compensation .00 19.13 561.00 .00 .00 .00 .00 431.120 Legal Fees .00 180.00 .00 .00 .00 .00 .00 432.100 Professional Services 96,697.74 118,790.97 105,500.00 113,198.37 127,000.00 127,000.00 .00 432.110 Out of Pocket Expenses 7,508.95 7,599.03 8,000.00 8,427.08 8,000.00 8,000.00 .00 432.120 Contracted Services 5,144.26 2,544.15 2,600.00 2,545.01 42,600.00 42,600.00 .00 450.100 Office Supplies 1,509.89 1,443.06 3,000.00 1,860.67 3,000.00 3,000.00 .00 450.120 Printing / Binding 14,815.72 5,728.26 13,000.00 8,455.82 10,000.00 10,000.00 .00 450.130 Postage 11,919.85 5,802.81 8,000.00 7,455.08 8,000.00 8,000.00 .00 450.160 Furniture / Fixtures .00 1,319.90 .00 .00 .00 .00 .00 450.170 Machinery / Equipment <$5000 .00 .00 .00 195.99 .00 .00 .00 450.180 Equipment Rental 900.18 875.88 1,000.00 218.97 875.00 875.00 .00 450.210 Food / Business Lunch/Meeting Rooms 595.19 1,881.34 2,000.00 323.73 2,000.00 2,000.00 .00 450.222 General Liablity Insurance Coverage 11,255.00 14,469.00 16,500.00 22,819.28 23,000.00 23,000.00 .00 450.223 Crime Protection Insurance Coverage 400.00 400.00 400.00 400.00 400.00 400.00 .00 450.224 Insurance Coverage Discounts (4,575.00) (5,223.00) (5,000.00) (6,892.00) .00 .00 .00 450.230 Advertising / Hearings 257.45 1,124.00 .00 .00 .00 .00 .00 450.251 Miscellaneous 49.28 27.60 .00 50,926.05 .00 .00 .00 450.290 Recruit/ Relocation .00 .00 .00 500.00 .00 .00 .00 450.300 Travel/ Per Diem .00 5,456.50 .00 .00 .00 .00 .00 450.320 Bad Debt Expense 9,995.54 429.80 600.00 3.60 .00 .00 .00 450.323 Collection Expense .00 22.00 .00 8.30 .00 .00 .00 450.325 Settlement Costs .00 .00 .00 588,300.83 .00 .00 .00 450.327 Fines 8,462.36 12.60 .00 .00 .00 .00 .00 450.330 Rent .00 .00 49,987.00 49,987.20 49,987.00 49,987.00 .00 450.340 Telephone/Communications 63.29 72.35 .00 63.93 .00 .00 .00 450.350 Electricity .00 12.68 .00 .00 .00 .00 .00 450.360 Fuel- Heating .00 34.24 .00 .00 .00 .00 .00 450.365 Fuel - Vehicle 3,042.52 3,168.17 4,000.00 1,973.82 4,000.00 4,000.00 .00 450.370 Water & Sewer .00 41.82 .00 .00 .00 .00 .00 450.430 Maint & Repairs 200.47 17.24 .00 119.53 .00 .00 .00 450.440 Auto Maint & Repairs 4,550.44 5,619.87 6,000.00 3,058.29 3,000.00 3,000.00 .00 450.451 Licenses & Permits .00 20.00 .00 .00 .00 .00 .00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 14 of 89 W n Z' W Z3 0 0 z 0 v 0 N 00 0 N CD BOW O U,9H Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 165 - General Administration 450.461 Safety Supplies 2,613.97 3,650.59 3,000.00 5,100.00 3,600.00 3,600.00 .00 450.495 Bank Fees 10,459.28 12,793.32 11,000.00 8,442.15 11,000.00 11,000.00 .00 452.110 Administration .00 7.39 .00 .00 .00 .00 .00 461.220 Travel Insurance Coverage 950.00 950.00 1,000.00 .00 1,000.00 1,000.00 .00 466.220 Auto Liability Insurance 3,802.00 5,078.42 5,000.00 8,157.42 10,000.00 10,000.00 .00 470.120 Automotive .00 227,478.00 .00 .00 .00 .00 .00 Department 165 - General Administration Totals $190,618.07 $423,202.69 $318,796.00 $899,040.23 $319,462.00 $319,462.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 15 of 89 W s? Z' W Z3 0 0 z 0 v 0 N 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 16 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 172 - Parks & Recreation 410.110 Salaries 1,980.99 925.15 17,915.00 342.00 .00 .00 .00 410.120 Temporary Help 1,921.80 2,097.67 18,260.00 1,075.82 5,000.00 5,000.00 .00 410.130 Overtime 21.05 .00 .00 51.30 .00 .00 .00 420.110 Unemployment Taxes .20 .10 4.00 .05 5.00 5.00 .00 420.120 FICA Taxes 283.03 242.91 2,767.00 110.86 383.00 383.00 .00 420.130 Group Insurance 592.10 325.05 6,478.00 87.70 .00 .00 .00 420.140 Retirement 416.96 219.63 4,497.00 85.90 .00 .00 .00 420.150 Workers Compensation 322.61 143.09 1,621.00 57.69 159.00 159.00 .00 430.140 Contracted Services 13,427.50 .00 15,000.00 .00 15,000.00 15,000.00 .00 450.170 Machinery/ Equipment <$5000 .00 .00 2,000.00 .00 2,000.00 2,000.00 .00 450.230 Advertising / Hearings 451.52 .00 .00 .00 .00 .00 .00 450.270 Continuing Education .00 .00 .00 .00 3,000.00 3,000.00 .00 450.380 Snow Removal/ Sanding 2,698.00 2,935.00 5,000.00 2,723.50 5,000.00 5,000.00 .00 450.430 Maint & Repairs 9.29 5,871.49 15,000.00 .00 15,000.00 15,000.00 .00 Department 172 - Parks & Recreation Totals $22,125.05 $12,760.09 $88,542.00 $4,534.82 $45,547.00 $45,547.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 16 of 89 W n Z' W Z3 z 0 BUI?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 17 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 175 - Emergency Preparedness 410.110 Salaries .00 286.68 10,247.00 .00 80,000.00 76,497.00 (3,503.00) 420.110 Unemployment Taxes .00 .03 1.00 .00 .00 .00 .00 420.120 FICA Taxes .00 21.15 784.00 .00 .00 .00 .00 420.130 Group Insurance .00 .00 3,368.00 .00 .00 .00 .00 420.140 Retirement .00 63.07 2,572.00 .00 .00 .00 .00 420.150 Workers Compensation .00 12.84 459.00 .00 .00 .00 .00 430.140 Contracted Services 9,115.00 10,198.27 15,000.00 1,141.46 25,000.00 25,000.00 .00 431.120 Legal Fees .00 340.00 .00 .00 .00 .00 .00 450.120 Printing / Binding .00 .00 2,500.00 .00 2,500.00 2,500.00 .00 450.170 Machinery/ Equipment <$5000 .00 .00 5,000.00 .00 5,000.00 5,000.00 .00 450.270 Continuing Education .00 .00 5,000.00 .00 7,500.00 7,500.00 .00 450.300 Travel/ Per Diem .00 .00 2,500.00 .00 .00 .00 .00 450.340 Telephone/Communications (288.16) .00 .00 .00 .00 .00 .00 450.350 Electricity 1,192.80 2,630.46 1,200.00 2,084.45 1,500.00 1,500.00 .00 450.360 Fuel- Heating 963.59 1,612.98 1,500.00 757.35 1,500.00 1,500.00 .00 450.430 Maint & Repairs .00 1,295.00 1,500.00 .00 1,500.00 1,500.00 .00 Department 175 - Emergency Preparedness Totals $10,983.23 $16,460.48 $51,631.00 $3,983.26 $124,500.00 $120,997.00 ($3,503.00) Run by Dora Cross on 05/06/2024 13:07:34 PM Page 17 of 89 A LI sv 0 z 0 Iv 0 w 0 N 0 BOW O U,9H Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 186 - Animal Control 444.110 Animal Control 121,000.00 150,430.00 152,310.00 152,310.00 152,310.00 154,430.00 2,120.00 Department 186 - Animal Control Totals $121,000.00 $150,430.00 $152,310.00 $152,310.00 $152,310.00 $154,430.00 $2,120.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 18 of 89 A Ll v 0 z 0 v 0 W N 0 N 0 BOW O U,9H Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 190 - Education / Culture / Recreation 448.351 North Star PTA (Street Lights) 4,607.04 4,572.99 4,700.00 3,260.63 .00 .00 .00 448.358 KarlukIRA Council 15,789.00 15,989.18 15,789.00 15,789.00 15,789.00 15,789.00 .00 Department 190 - Education / Culture / Recreation $20,396.04 $20,562.17 $20,489.00 $19,049.63 $15,789.00 $15,789.00 $0.00 Totals Run by Dora Cross on 05/06/2024 13:07:34 PM Page 19 of 89 A LI sv 0 z 0 v 0 w CA) 0 N 0 BOW O U,9H Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 191- Kodiak Colleges & Libraries 448.350 Kodiak Colleges 63,412.00 79,965.33 100,000.00 77,818.25 100,000.00 100,000.00 .00 Department 191 - Kodiak Colleges & Libraries Totals $63,412.00 $79,965.33 $100,000.00 $77,818.25 $100,000.00 $100,000.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 20 of 89 W n Z' W Z3 0 0 Z 0 v 0 w 0 N CD BOW O U,9H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 21 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 192 - Non Profit Funding Sub -Department 110- Health & Social Services 448.307 Humane Society 4,421.00 .00 .00 4,675.00 .00 .00 .00 448.308 Womens Resource Center 24,558.00 25,000.00 .00 23,375.00 .00 .00 .00 448.310 American Red Cross 2,947.00 5,000.00 .00 4,675.00 .00 .00 .00 448.319 Hospice of Kodiak 4,421.00 5,000.00 .00 4,675.00 .00 .00 .00 448.322 Senior Citizen Support 24,558.00 25,000.00 .00 23,375.00 .00 .00 .00 448.324 Hope Community Resources 4,421.00 5,000.00 .00 4,675.00 .00 .00 .00 448.380 Salvation Army 24,558.00 .00 .00 23,375.00 .00 .00 .00 448.382 Brother Francis Shelter .00 10,000.00 .00 14,025.00 .00 .00 .00 448.402 Kodiak Area Transit System .00 5,000.00 .00 4,675.00 .00 .00 .00 448.412 Independent Living 3,929.00 .00 .00 4,675.00 .00 .00 .00 448.413 Kodiak Kindness Project 2,947.00 5,000.00 .00 2,805.00 .00 .00 .00 448.910 Funding/ Non -Profits .00 .00 85,000.00 .00 85,000.00 85,000.00 .00 Sub -Department 110 -Health & Social Services $96,760.00 $85,000.00 $85,000.00 $115,005.00 $85,000.00 $85,000.00 $0.00 Totals Run by Dora Cross on 05/06/2024 13:07:34 PM Page 21 of 89 W n Z' CL) Z3 0 0 z 0 BUI?UTIGH Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 192 - Non Profit Funding Sub -Department 120 - Education / Culture & Recreation 448.309 Alutiiq Museum & Archaeological Repository 448.330 KMXT Public Radio 448.340 Kodiak Art Council 448.344 Chiniak Public Library 448.361 Kodiak Area Mentor Program 448.366 KANA Family Center 448.371 Kodiak Soil & Water Conservation 448.381 Native Village of Port Lions 448.405 Kodiak Teen Court 448.406 Kodiak Maritime Museum 448.409 Rural Alaska Community Action Program 448.410 St. Paul Preschool 448.411 Kodiak Archipelago Leadership Institute 448.414 Kodiak History Museum 448.416 Island Grad Project 448.417 University Of Alaska 448.418 Native Village of Afognak 448.910 Funding / Non -Profits 450.119 COVID-19 Expenditures 4,421.00 5,000.00 .00 4,675.00 .00 .00 .00 9,824.00 20,000.00 .00 18,700.00 .00 .00 .00 7,367.00 2,500.00 .00 4,675.00 .00 .00 .00 .00 .00 .00 1,000.00 .00 .00 .00 4,421.00 2,500.00 .00 4,675.00 .00 .00 .00 4,912.00 15,000.00 .00 .00 .00 .00 .00 4,814.00 5,000.00 .00 4,675.00 .00 .00 .00 .00 .00 .00 4,675.00 .00 .00 .00 5,992.00 5,000.00 .00 4,675.00 .00 .00 .00 4,912.00 5,000.00 .00 2,337.50 .00 .00 .00 3,929.00 .00 .00 .00 .00 .00 .00 3,000.00 .00 .00 .00 .00 .00 .00 9,824.00 .00 .00 .00 .00 .00 .00 9,824.00 5,000.00 .00 2,805.00 .00 .00 .00 .00 .00 .00 4,675.00 .00 .00 .00 .00 .00 .00 14,681.75 .00 .00 .00 .00 .00 .00 4,675.00 .00 .00 .00 .00 .00 85,000.00 .00 85,000.00 85,000.00 .00 (353.07) .00 .00 .00 .00 .00 .00 Sub -Department 120 - Education / Culture & $72,886.93 $65,000.00 $85,000.00 $76,924.25 $85,000.00 $85,000.00 $0.00 Recreation Totals Department 192 - Non Profit Funding Totals $169,646.93 $150,000.00 $170,000.00 $191,929.25 $170,000.00 $170,000.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 22 of 89 W n Z' W Z3 0 0 z 0 v 0 w 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 100 - General Fund Totals REVENUE TOTALS $8,831,401.14 $14,811,536.24 $8,088,842.00 $7,505,945.09 $6,949,837.00 $6,949,654.00 ($183.00) EXPENSE TOTALS $8,067,801.88 $5,511,526.20 $8,088,842.00 $6,681,380.60 $6,949,837.00 $6,949,654.00 ($183.00) Fund 100 - General Fund Totals $763,599.26 $9,300,010.04 $0.00 $824,564.49 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 23 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 100 - General Fund EXPENSE Department 195 - Transfers Out 494.300 Debt Service 2,303,196.00 .00 995,618.00 995,618.00 .00 .00 .00 494.415 Capital Projects -(Borough) 300,000.00 .00 .00 .00 .00 .00 .00 Department 195 - Transfers Out Totals $2,603,196.00 $0.00 $995,618.00 $995,618.00 $0.00 $0.00 $0.00 EXPENSE TOTALS $8,067,801.88 $5,511,526.20 $8,088,842.00 $6,681,380.60 $6,949,837.00 $6,949,654.00 ($183.00) Fund 100 - General Fund Totals REVENUE TOTALS $8,831,401.14 $14,811,536.24 $8,088,842.00 $7,505,945.09 $6,949,837.00 $6,949,654.00 ($183.00) EXPENSE TOTALS $8,067,801.88 $5,511,526.20 $8,088,842.00 $6,681,380.60 $6,949,837.00 $6,949,654.00 ($183.00) Fund 100 - General Fund Totals $763,599.26 $9,300,010.04 $0.00 $824,564.49 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 23 of 89 W s? Z' W Z3 n z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 201 - Education Support Fund REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 9,176,893.65 10,667,786.73 10,984,720.00 10,735,947.10 11,345,807.00 11,345,807.00 .00 311.200 Personal Property Tax 1,068,041.35 1,259,033.36 1,220,524.00 1,175,907.16 1,231,658.00 1,231,658.00 .00 Fund Revenues Totals $10,244,935.00 $11,926,820.09 $12,205,244.00 $11,911,854.26 $12,577,465.00 $12,577,465.00 $0.00 REVENUE TOTALS $10,244,935.00 $11,926,820.09 $12,205,244.00 $11,911,854.26 $12,577,465.00 $12,577,465.00 $0.00 Department 000 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 24 of 89 W n Z' W Z3 0 0 z 0 v 0 w 00 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 201 - Education Support Fund Totals REVENUE TOTALS $10,244,935.00 $11,926,820.09 $12,205,244.00 $11,911,854.26 $12,577,465.00 $12,577,465.00 $0.00 EXPENSE TOTALS $10,458,098.61 $11,955,294.95 $12,205,244.00 $12,436,721.52 $12,577,465.00 $12,577,465.00 $0.00 Fund 201 - Education Support Fund Totals ($213,163.61) ($28,474.86) $0.00 ($524,867.26) $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 25 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 201 - Education Support Fund EXPENSE Department 201- Education Support 432.100 Professional Services 48,481.75 53,910.00 50,000.00 54,095.64 55,000.00 55,000.00 .00 432.110 Out of Pocket Expenses 3,649.94 .00 .00 4,211.25 .00 .00 .00 450.221 Property Insurance 343,755.00 429,401.00 275,000.00 432,081.00 300,000.00 300,000.00 .00 450.222 General Liablity Insurance Coverage 193,975.63 206,076.00 180,000.00 184,029.14 180,000.00 180,000.00 .00 450.224 Insurance Coverage Discounts (49,530.00) (32,868.00) (31,000.00) (31,869.00) .00 .00 .00 450.226 Mobile Equipment Insurance 987.00 987.00 1,000.00 987.00 1,000.00 1,000.00 .00 450.320 Bad Debt Expense 2,854.61 50.95 .00 20.70 .00 .00 .00 450.380 Snow Removal/ Sanding 78,152.50 46,155.00 30,000.00 80,102.50 50,000.00 50,000.00 .00 450.430 Maint & Repairs 3,245.81 33,266.67 25,000.00 35,099.73 44,000.00 44,000.00 .00 450.450 Contingencies .00 .00 .00 .00 260,907.00 260,907.00 .00 466.220 Auto Liability Insurance 20,517.00 20,577.37 20,000.00 22,719.56 20,000.00 20,000.00 .00 494.290 KIBSD 9,812,009.37 11,197,738.96 11,655,244.00 11,655,244.00 11,666,558.00 11,666,558.00 .00 Department 201 - Education Support Totals $10,458,098.61 $11,955,294.95 $12,205,244.00 $12,436,721.52 $12,577,465.00 $12,577,465.00 $0.00 EXPENSE TOTALS $10,458,098.61 $11,955,294.95 $12,205,244.00 $12,436,721.52 $12,577,465.00 $12,577,465.00 $0.00 Fund 201 - Education Support Fund Totals REVENUE TOTALS $10,244,935.00 $11,926,820.09 $12,205,244.00 $11,911,854.26 $12,577,465.00 $12,577,465.00 $0.00 EXPENSE TOTALS $10,458,098.61 $11,955,294.95 $12,205,244.00 $12,436,721.52 $12,577,465.00 $12,577,465.00 $0.00 Fund 201 - Education Support Fund Totals ($213,163.61) ($28,474.86) $0.00 ($524,867.26) $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 25 of 89 A Ll v 0 z 0 v 0 W 0 N 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 26 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 210 - Land Sales REVENUE Department 000 - Fund Revenues 322.100 Annual Use Permit 6,000.00 9,600.00 6,000.00 8,400.00 8,000.00 8,000.00 .00 335.190 PERS on Behalf Payment .00 .00 .00 .00 2,103.00 2,103.00 .00 361.100 Interest Earnings 17,804.87 37,488.50 .00 36,407.54 .00 .00 .00 361.300 Change in Fair Market Value (100,529.76) (24,297.52) .00 28,383.59 .00 .00 .00 363.500 Gravel Sales 5,584.64 2,356.82 30,000.00 .00 5,000.00 5,000.00 .00 371.100 Land Sale - Principal 9,827.80 10,912.96 12,077.00 9,358.35 12,000.00 12,000.00 .00 371.110 Land Sale - Interest 5,612.20 4,627.04 3,463.00 2,991.65 2,339.00 2,339.00 .00 380.190 Land Leases 80.00 100.00 .00 105.00 .00 .00 .00 389.100 Use of Fund Balance .00 .00 .00 .00 70,816.00 120,816.00 50,000.00 Department 000 - Fund Revenues Totals ($55,620.25) $40,787.80 $51,540.00 $85,646.13 $100,258.00 $150,258.00 $50,000.00 REVENUE TOTALS ($55,620.25) $40,787.80 $51,540.00 $85,646.13 $100,258.00 $150,258.00 $50,000.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 26 of 89 W s? Z' W Z3 0 0 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 210 - Land Sales Totals REVENUE TOTALS ($55,620.25) $40,787.80 $51,540.00 $85,646.13 $100,258.00 $150,258.00 $50,000.00 EXPENSE TOTALS $62,617.15 $18,308.94 $51,540.00 $38,658.00 $100,258.00 $150,258.00 $50,000.00 Fund 210 - Land Sales Totals ($118,237.40) $22,478.86 $0.00 $46,988.13 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 27 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 210 - Land Sales EXPENSE Department 231 - Resource Management 410.110 Salaries .00 143.84 .00 .00 42,189.00 42,189.00 .00 410.130 Overtime .00 .00 .00 .00 2,000.00 2,000.00 .00 410.140 Allocated Salaries 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 .00 420.110 Unemployment Taxes .00 .01 .00 .00 44.00 44.00 .00 420.120 FICA Taxes .00 11.01 .00 .00 3,380.00 3,380.00 .00 420.130 Group Insurance .00 .00 .00 .00 13,340.00 13,340.00 .00 420.140 Retirement .00 31.64 .00 .00 11,825.00 11,825.00 .00 420.150 Workers Compensation .00 6.44 .00 .00 141.00 141.00 .00 430.140 Contracted Services .00 .00 .00 27,210.00 15,103.00 15,103.00 .00 431.120 Legal Fees .00 6,830.00 .00 220.00 1,000.00 1,000.00 .00 450.220 Insurance & Bonding .00 .00 .00 156.00 .00 .00 .00 450.222 General Liablity Insurance Coverage 165.00 167.00 150.00 19.00 150.00 150.00 .00 450.224 Insurance Coverage Discounts (49.00) (48.00) .00 (33.00) .00 .00 .00 450.260 Surveys .00 .00 .00 .00 .00 50,000.00 50,000.00 450.330 Rent 10,168.00 10,167.00 10,086.00 10,086.00 10,086.00 10,086.00 .00 450.430 Maint & Repairs 51,333.15 .00 .00 .00 .00 .00 .00 450.450 Contingencies .00 .00 40,304.00 .00 .00 .00 .00 Department 231 - Resource Management Totals $62,617.15 $18,308.94 $51,540.00 $38,658.00 $100,258.00 $150,258.00 $50,000.00 EXPENSE TOTALS $62,617.15 $18,308.94 $51,540.00 $38,658.00 $100,258.00 $150,258.00 $50,000.00 Fund 210 - Land Sales Totals REVENUE TOTALS ($55,620.25) $40,787.80 $51,540.00 $85,646.13 $100,258.00 $150,258.00 $50,000.00 EXPENSE TOTALS $62,617.15 $18,308.94 $51,540.00 $38,658.00 $100,258.00 $150,258.00 $50,000.00 Fund 210 - Land Sales Totals ($118,237.40) $22,478.86 $0.00 $46,988.13 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 27 of 89 W sz Z' W Z3 0 0 z 0 v 0 0 N BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 28 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 220 - Building & Grounds REVENUE Department 000 - Fund Revenues 335.190 PERS on Behalf Payment 4,900.30 1,936.72 .00 1,840.18 4,099.00 4,099.00 .00 361.100 Interest Earnings 14,921.80 19,913.76 .00 24,357.71 .00 .00 .00 361.300 Change in Fair Market Value (64,258.48) (11,819.27) .00 18,771.04 .00 .00 .00 363.100 KIB 414,724.00 414,724.00 503,783.00 500,598.20 493,697.00 493,697.00 .00 363.110 City of Kodiak 183,532.80 183,532.80 209,544.00 180,021.90 211,813.00 211,813.00 .00 363.120 KIBSD 196,169.60 194,976.00 194,976.00 194,976.00 165,288.00 165,288.00 .00 363.140 Borough Building - Annex 13,387.20 13,387.20 13,387.00 10,201.20 7,176.00 7,176.00 .00 363.210 Land Sale Fund 10,168.00 10,167.00 10,086.00 10,086.00 10,167.00 10,167.00 .00 380.261 Other 120.00 120.00 .00 .00 120.00 120.00 .00 389.100 Use of Fund Balance .00 .00 .00 .00 377,733.00 377,733.00 .00 391.276 Facilities Fund 5,000.00 .00 5,000.00 .00 5,000.00 5,000.00 .00 Department 000 - Fund Revenues Totals $778,665.22 $826,938.21 $936,776.00 $940,852.23 $1,275,093.00 $1,275,093.00 $0.00 REVENUE TOTALS $778,665.22 $826,938.21 $936,776.00 $940,852.23 $1,275,093.00 $1,275,093.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 28 of 89 W #� BUl?UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 1 vs Budget 2025 Level 2 Level 2 Fund 220 - Building & Grounds EXPENSE Department 232 - Borough Building 410.110 Salaries 42,485.35 64,184.86 75,953.00 58,868.82 114,405.00 114,405.00 .00 410.120 Temporary Help 4,892.29 6,477.74 5,478.00 2,411.68 10,000.00 10,000.00 .00 410.130 Overtime 958.83 673.99 .00 1,512.62 1,500.00 1,500.00 .00 410.152 Cell Phone Stipend 1,257.42 1,245.80 1,920.00 1,080.00 1,440.00 1,440.00 .00 420.110 Unemployment Taxes 461.32 370.43 8.00 6.06 127.00 127.00 .00 420.120 FICA Taxes 3,703.95 5,374.71 6,376.00 4,754.68 9,742.00 9,742.00 .00 420.130 Group Insurance 17,690.59 22,463.47 27,206.00 22,746.80 40,020.00 40,020.00 .00 420.140 Retirement 15,513.39 16,289.48 19,064.00 15,250.22 31,016.00 31,016.00 .00 420.150 Workers Compensation 2,661.26 3,035.28 3,687.00 1,302.71 5,043.00 5,043.00 .00 430.140 Contracted Services 13,324.49 7,712.72 50,000.00 3,613.32 50,000.00 50,000.00 .00 431.120 Legal Fees 80.00 .00 5,000.00 .00 5,000.00 5,000.00 .00 450.100 Office Supplies 301.52 39.86 .00 95.32 100.00 100.00 .00 450.110 Operating Supplies .00 73.01 .00 2,356.87 2,000.00 2,000.00 .00 450.119 COVID-19 Expenditures 370.61 .00 .00 .00 .00 .00 .00 450.120 Printing / Binding .00 79.00 .00 141.48 .00 .00 .00 450.160 Furniture / Fixtures .00 2,756.00 10,000.00 .00 10,000.00 10,000.00 .00 450.170 Machinery/ Equipment <$5000 11,089.49 4,303.98 2,500.00 98.00 2,500.00 2,500.00 .00 450.220 Insurance & Bonding .00 .00 .00 1,110.00 .00 .00 .00 450.221 Property Insurance 19,276.00 25,217.00 25,217.00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 1,307.00 972.00 1,800.00 119.00 .00 .00 .00 450.224 Insurance Coverage Discounts (5,782.00) (7,574.00) (5,000.00) (242.00) .00 .00 .00 450.270 Continuing Education 289.75 368.00 2,500.00 155.00 2,500.00 2,500.00 .00 450.290 Recruit/ Relocation 109.59 .00 .00 126.44 .00 .00 .00 450.300 Travel/ Per Diem .00 .00 1,500.00 .00 1,500.00 1,500.00 .00 450.340 Telephone/Communications 63.29 72.35 100.00 63.91 100.00 100.00 .00 450.350 Electricity 45,856.50 42,520.61 65,000.00 30,194.00 96,000.00 96,000.00 .00 450.360 Fuel- Heating 65,720.93 77,504.42 50,000.00 21,293.11 60,000.00 60,000.00 .00 450.365 Fuel - Vehicle 2,553.24 3,914.60 3,000.00 4,953.82 5,000.00 5,000.00 .00 450.370 Water & Sewer 15,174.76 13,823.00 17,000.00 9,342.86 15,000.00 15,000.00 .00 450.380 Snow Removal / Sanding 11,500.00 12,440.83 15,000.00 12,400.00 15,000.00 15,000.00 .00 450.390 Refuse Collection - Disposal 6,667.92 7,132.24 9,000.00 5,414.76 9,000.00 9,000.00 .00 450.410 Janitorial Services 60,170.45 51,996.06 65,000.00 39,712.77 65,000.00 65,000.00 .00 450.430 Maint & Repairs 7,480.09 12,929.24 50,000.00 6,128.17 50,000.00 50,000.00 .00 450.440 Auto Maint & Repairs 1,170.15 3,895.39 5,000.00 9,527.05 10,000.00 10,000.00 .00 450.450 Contingencies .00 .00 223,607.00 .00 .00 .00 .00 450.451 Licenses & Permits .00 .00 .00 10.00 .00 .00 .00 450.461 Safety Supplies 3,492.78 1,056.62 2,000.00 360.20 2,000.00 2,000.00 .00 450.510 Recycling Services 2,632.70 3,010.00 3,000.00 2,280.00 3,000.00 3,000.00 .00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 29 of 89 W s? Z' W Z3 0 0 z 0 v 0 W 0 N BOW O U,9H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 30 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 220 - Building & Grounds EXPENSE Department 232 - Borough Building 450.540 Clothing Allowance 662.59 .00 700.00 700.00 700.00 700.00 .00 470.100 Machinery/ Equipment >$5000 .00 .00 10,000.00 .00 10,000.00 10,000.00 .00 470.140 Remodel/ Renovation .00 .00 25,000.00 .00 25,000.00 25,000.00 .00 494.415 Capital Projects - (Borough) 28,000.00 45,000.00 .00 .00 .00 .00 .00 494.469 Renewal & Replacement Projects 1,115,000.00 55,000.00 .00 .00 .00 .00 .00 Department 232 - Borough Building Totals $1,496,136.25 $484,358.69 $776,616.00 $257,887.67 $652,693.00 $652,693.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 30 of 89 W n Z' W Z3 0 0 z 0 v 0 N CD BOWOU19H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 31 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 220 - Building & Grounds EXPENSE Department 233 - Mental Health Center 410.110 Salaries 574.91 863.73 .00 591.84 .00 .00 .00 410.120 Temporary Help .00 66.85 .00 53.99 .00 .00 .00 410.130 Overtime .00 11.06 .00 51.30 .00 .00 .00 420.110 Unemployment Taxes .06 .08 .00 .05 .00 .00 .00 420.120 FICA Taxes 41.68 70.15 .00 51.91 .00 .00 .00 420.130 Group Insurance 160.43 90.47 .00 162.60 .00 .00 .00 420.140 Retirement 125.25 190.81 .00 140.21 .00 .00 .00 420.150 Workers Compensation 21.52 29.77 .00 27.61 .00 .00 .00 430.140 Contracted Services 21,342.00 .00 .00 .00 20,000.00 20,000.00 .00 431.120 Legal Fees 550.00 1,440.00 .00 .00 .00 .00 .00 450.221 Property Insurance 7,856.00 9,927.00 .00 73,870.00 .00 .00 .00 450.222 General Liablity Insurance Coverage 145.00 141.00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (2,229.00) (2,912.00) .00 (14,402.00) .00 .00 .00 450.230 Advertising / Hearings 999.03 817.74 .00 .00 .00 .00 .00 450.350 Electricity .00 6,900.02 .00 4,622.53 7,000.00 7,000.00 .00 450.360 Fuel - Heating .00 28,474.48 .00 21,723.00 25,000.00 25,000.00 .00 450.370 Water & Sewer .00 9,250.12 .00 6,091.02 10,000.00 10,000.00 .00 450.430 Maint & Repairs .00 .00 50,000.00 2,625.27 125,000.00 125,000.00 .00 452.110 Administration .00 160.00 .00 .00 .00 .00 .00 Department 233 - Mental Health Center Totals $29,586.88 $55,521.28 $50,000.00 $95,609.33 $187,000.00 $187,000.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 31 of 89 W v 01 0 N CD #� BUl?UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 1 vs Budget 2025 Level 2 Level 2 Fund 220 - Building & Grounds EXPENSE Department 234 - School Buildings - KIB Sub -Department 225 - Karluk Closed School 410.110 Salaries 191.68 .00 .00 266.91 2,500.00 2,500.00 .00 410.130 Overtime .00 .00 .00 125.12 .00 .00 .00 420.110 Unemployment Taxes .02 .00 .00 .04 .00 .00 .00 420.120 FICA Taxes 14.66 .00 .00 29.04 .00 .00 .00 420.140 Retirement 42.16 .00 .00 86.25 .00 .00 .00 420.150 Workers Compensation 9.89 .00 .00 15.53 .00 .00 .00 431.120 Legal Fees .00 80.00 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 314.00 263.00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (97.00) (76.00) .00 .00 .00 .00 .00 450.300 Travel/ Per Diem .00 .00 .00 .00 2,500.00 2,500.00 .00 450.350 Electricity 44,671.20 36,452.00 .00 .00 .00 .00 .00 450.360 Fuel- Heating 32,656.25 26,435.00 .00 .00 .00 .00 .00 450.370 Water & Sewer 1,300.00 1,200.00 .00 .00 .00 .00 .00 450.430 Maint & Repairs 2,260.00 350.86 .00 191.83 .00 .00 .00 468.110 Contracted Services .00 6,225.40 .00 1,330.00 25,000.00 25,000.00 .00 Sub -Department 225 - Karluk Closed School Totals $81,362.86 $70,930.26 $0.00 $2,044.72 $30,000.00 $30,000.00 $0.00 Department 234 - School Buildings - KIB Totals $81,362.86 $70,930.26 $0.00 $2,044.72 $30,000.00 $30,000.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 32 of 89 A Ll sv 0 z 0 0 0 N 0 BOW O U,9H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 33 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 220 - Building & Grounds EXPENSE Department 235 - School Buildings - Major Repairs 430.140 Contracted Services 9,280.00 67,221.89 .00 1,400.00 175,000.00 175,000.00 .00 450.222 General Liablity Insurance Coverage 287.00 284.00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (88.00) (82.00) .00 .00 .00 .00 .00 450.430 Maint & Repairs 34,550.00 17,740.00 .00 .00 25,000.00 25,000.00 .00 Department 235 - School Buildings - Major Repairs $44,029.00 $85,163.89 $0.00 $1,400.00 $200,000.00 $200,000.00 $0.00 Totals Run by Dora Cross on 05/06/2024 13:07:34 PM Page 33 of 89 A Ll sv z 0 O N 0 BOW O U,9H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 34 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 220 - Building & Grounds EXPENSE Department 237 - Chiniak School 430.140 Contracted Services 7,469.00 .00 75,000.00 .00 75,000.00 75,000.00 .00 450.222 General Liablity Insurance Coverage (17.00) .00 .00 .00 .00 .00 .00 450.430 Maint & Repairs 73.84 .00 .00 .00 .00 .00 .00 Department 237 - Chiniak School Totals $7,525.84 $0.00 $75,000.00 $0.00 $75,000.00 $75,000.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 34 of 89 W sz Z' W Z3 0 0 z 0 v 0 00 0 N CD BUI?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 35 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 220 - Building & Grounds EXPENSE Department 238 - Maintenance Building 410.110 Salaries 181.42 776.20 .00 1,383.57 .00 .00 .00 410.120 Temporary Help 2,506.73 1,218.44 .00 669.81 .00 .00 .00 420.110 Unemployment Taxes .02 .07 .00 .14 .00 .00 .00 420.120 FICA Taxes 206.81 153.66 .00 149.72 .00 .00 .00 420.130 Group Insurance .00 271.46 .00 .00 .00 .00 .00 420.140 Retirement 39.01 168.93 .00 304.38 .00 .00 .00 420.150 Workers Compensation 149.11 90.45 .00 79.15 .00 .00 .00 450.120 Printing / Binding .00 .00 .00 1,006.52 .00 .00 .00 450.170 Machinery / Equipment <$5000 .00 .00 .00 1,931.89 .00 .00 .00 450.222 General Liablity Insurance Coverage 136.00 143.00 200.00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (40.00) (41.00) (40.00) (180.00) .00 .00 .00 450.350 Electricity .00 .00 .00 3,716.09 6,000.00 6,000.00 .00 450.360 Fuel - Heating .00 .00 .00 13,546.46 35,000.00 35,000.00 .00 450.370 Water & Sewer .00 .00 .00 1,435.14 .00 .00 .00 450.430 Maint & Repairs 8,673.48 15,592.02 35,000.00 8,781.56 50,000.00 50,000.00 .00 452.140 Design Services .00 265.44 .00 .00 .00 .00 .00 466.220 Auto Liability Insurance .00 .00 .00 933.00 .00 .00 .00 Department 238 - Maintenance Building Totals $11,852.58 $18,638.67 $35,160.00 $33,757.43 $91,000.00 $91,000.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 35 of 89 A LI sv 0 z 0 0 0 N 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 220 - Building & Grounds EXPENSE Department 241- Project Office Expenses 450.350 Electricity .00 .00 .00 664.61 1,200.00 1,200.00 .00 450.360 Fuel - Heating .00 .00 .00 2,339.82 3,000.00 3,000.00 .00 450.370 Water & Sewer .00 .00 .00 2,870.28 4,000.00 4,000.00 .00 450.430 Maint & Repairs .00 .00 .00 7.99 .00 .00 .00 452.110 Administration .00 .00 .00 516.79 .00 .00 .00 Department 241 - Project Office Expenses Totals $0.00 $0.00 $0.00 $6,399.49 $8,200.00 $8,200.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 36 of 89 W sz Z' W Z3 0 0 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 220 -Building & Grounds Totals REVENUE TOTALS $778,665.22 $826,938.21 $936,776.00 $940,852.23 $1,275,093.00 $1,275,093.00 $0.00 EXPENSE TOTALS $1,670,493.41 $720,309.32 $936,776.00 $401,333.86 $1,275,093.00 $1,275,093.00 $0.00 Fund 220 - Building & Grounds Totals ($891,828.19) $106,628.89 $0.00 $539,518.37 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 37 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 220 - Building & Grounds EXPENSE Department 247 -Egan Way Annex Building 450.350 Electricity .00 1,015.84 .00 673.01 1,200.00 1,200.00 .00 450.360 Fuel - Heating .00 2,815.29 .00 2,127.07 3,000.00 3,000.00 .00 450.370 Water & Sewer .00 1,865.40 .00 1,435.14 2,000.00 2,000.00 .00 450.430 Maint & Repairs .00 .00 .00 .00 25,000.00 25,000.00 .00 Department 247 - Egan Way Annex Building Totals $0.00 $5,696.53 $0.00 $4,235.22 $31,200.00 $31,200.00 $0.00 EXPENSE TOTALS $1,670,493.41 $720,309.32 $936,776.00 $401,333.86 $1,275,093.00 $1,275,093.00 $0.00 Fund 220 -Building & Grounds Totals REVENUE TOTALS $778,665.22 $826,938.21 $936,776.00 $940,852.23 $1,275,093.00 $1,275,093.00 $0.00 EXPENSE TOTALS $1,670,493.41 $720,309.32 $936,776.00 $401,333.86 $1,275,093.00 $1,275,093.00 $0.00 Fund 220 - Building & Grounds Totals ($891,828.19) $106,628.89 $0.00 $539,518.37 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 37 of 89 A LI v 0 z 0 v 0 0 N 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 REVENUE TOTALS Run by Dora Cross on 05/06/2024 13:07:34 PM $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 Page 38 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 234 - LEPC REVENUE Department 000 - Fund Revenues 389.100 Use of Fund Balance .00 .00 1,000.00 .00 1,000.00 1,000.00 .00 Department 000 - Fund Revenues Totals $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 REVENUE TOTALS Run by Dora Cross on 05/06/2024 13:07:34 PM $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 Page 38 of 89 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 39 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 234 - LEPC EXPENSE Department 242- Emergency Planning Committee 450.120 Printing / Binding .00 .00 1,000.00 .00 1,000.00 1,000.00 .00 Department 242 - Emergency Planning Committee $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 Totals EXPENSE TOTALS $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 Fund 234 - LEPC Totals REVENUE TOTALS $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 EXPENSE TOTALS $0.00 $0.00 $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 Fund 234 - LEPC Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 39 of 89 W s? Z' W Z3 z 0 v W 0 N BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 40 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 240 - Womens Bay Road Service District REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 209,022.41 222,907.09 220,000.00 228,817.00 294,000.00 294,000.00 .00 311.200 Personal Property Tax 5,098.74 5,164.11 5,000.00 5,346.37 5,000.00 5,000.00 .00 319.100 Penalties & Interest .98 .37 .00 .03 .00 .00 .00 322.100 Annual Use Permit 27,600.00 27,600.00 27,600.00 47,150.00 27,600.00 27,600.00 .00 361.100 Interest Earnings 1,575.00 3,429.89 .00 2,601.97 .00 .00 .00 361.300 Change in Fair Market Value (7,965.89) (2,059.05) .00 2,714.22 .00 .00 .00 Department 000 - Fund Revenues Totals $235,331.24 $257,042.41 $252,600.00 $286,629.59 $326,600.00 $326,600.00 $0.00 REVENUE TOTALS $235,331.24 $257,042.41 $252,600.00 $286,629.59 $326,600.00 $326,600.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 40 of 89 W n Z' W Z3 0 0 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 240 - Womens Bay Road Service District Totals REVENUE TOTALS $235,331.24 $257,042.41 $252,600.00 $286,629.59 $326,600.00 $326,600.00 $0.00 EXPENSE TOTALS $303,031.01 $263,283.99 $252,600.00 $241,185.06 $326,600.00 $326,600.00 $0.00 Fund 240 - Womens Bay Road Service District Totals ($67,699.77) ($6,241.58) $0.00 $45,444.53 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 41 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 240 - Womens Bay Road Service District EXPENSE Department 222 - Womens Bay Road Service 410.110 Salaries 60.10 79.76 500.00 .00 500.00 500.00 .00 410.130 Overtime .00 9.08 .00 .00 .00 .00 .00 420.120 FICA Taxes 4.38 6.54 .00 .00 .00 .00 .00 420.130 Group Insurance 50.43 .00 .00 .00 .00 .00 .00 420.140 Retirement 13.22 19.56 .00 .00 .00 .00 .00 420.150 Workers Compensation .23 .28 .00 .00 .00 .00 .00 431.120 Legal Fees .00 55.00 .00 .00 .00 .00 .00 446.110 Snow Removal/ Sanding 112,431.85 67,717.36 70,000.00 68,774.70 70,000.00 70,000.00 .00 446.120 Maint & Repairs 167,919.70 164,235.49 110,000.00 145,088.66 150,000.00 150,000.00 .00 446.125 Grading/ Ditching 21,950.40 30,814.65 50,000.00 26,991.30 99,000.00 99,000.00 .00 450.222 General Liablity Insurance Coverage 349.00 397.00 .00 411.00 .00 .00 .00 450.224 Insurance Coverage Discounts (109.00) (115.00) .00 (81.00) .00 .00 .00 450.230 Advertising / Hearings .00 63.44 .00 .00 .00 .00 .00 450.320 Bad Debt Expense 360.70 .83 .00 .40 .00 .00 .00 450.450 Contingencies .00 .00 22,100.00 .00 7,100.00 7,100.00 .00 Department 222 - Womens Bay Road Service Totals $303,031.01 $263,283.99 $252,600.00 $241,185.06 $326,600.00 $326,600.00 $0.00 EXPENSE TOTALS $303,031.01 $263,283.99 $252,600.00 $241,185.06 $326,600.00 $326,600.00 $0.00 Fund 240 - Womens Bay Road Service District Totals REVENUE TOTALS $235,331.24 $257,042.41 $252,600.00 $286,629.59 $326,600.00 $326,600.00 $0.00 EXPENSE TOTALS $303,031.01 $263,283.99 $252,600.00 $241,185.06 $326,600.00 $326,600.00 $0.00 Fund 240 - Womens Bay Road Service District Totals ($67,699.77) ($6,241.58) $0.00 $45,444.53 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 41 of 89 W s? Z' W Z3 z 0 v 01 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 42 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 242 - Service District #1 REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 442,123.15 443,398.94 444,000.00 473,171.71 473,000.00 473,000.00 .00 311.200 Personal Property Tax 9,872.42 13,769.68 8,000.00 11,639.16 8,000.00 8,000.00 .00 319.100 Penalties & Interest .19 .08 .00 1.03 .00 .00 .00 361.100 Interest Earnings 14,652.30 31,650.57 .00 35,253.98 .00 .00 .00 361.300 Change in Fair Market Value (81,001.89) (19,799.91) .00 29,028.14 .00 .00 .00 380.170 Other 365.40 280.23 .00 391.72 .00 .00 .00 Department 000 - Fund Revenues Totals $386,011.57 $469,299.59 $452,000.00 $549,485.74 $481,000.00 $481,000.00 $0.00 REVENUE TOTALS $386,011.57 $469,299.59 $452,000.00 $549,485.74 $481,000.00 $481,000.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:34 PM Page 42 of 89 W n Z' W Z3 0 0 z 0 v 0 0 N CD BOWOU19H Budget Worksheet Report Budget Year 2025 Fund 242 - Service District #1 Totals REVENUE TOTALS $386,011.57 $469,299.59 $452,000.00 $549,485.74 $481,000.00 $481,000.00 $0.00 EXPENSE TOTALS $447,159.27 $374,733.51 $452,000.00 $217,279.60 $481,000.00 $481,000.00 $0.00 Fund 242 - Service District #1 Totals ($61,147.70) $94,566.08 $0.00 $332,206.14 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 43 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 242 - Service District #1 EXPENSE Department 224 - Road Service District #1 410.109 Chairman Stipend 4,800.00 4,800.00 4,800.00 3,600.00 4,800.00 4,800.00 .00 410.110 Salaries 570.52 346.76 3,000.00 341.21 3,000.00 3,000.00 .00 410.130 Overtime 224.61 117.50 1,000.00 43.20 1,000.00 1,000.00 .00 420.110 Unemployment Taxes .06 .03 50.00 .04 50.00 50.00 .00 420.120 FICA Taxes 425.32 401.26 700.00 303.46 700.00 700.00 .00 420.130 Group Insurance 515.44 378.63 1,000.00 214.99 1,000.00 1,000.00 .00 420.140 Retirement 341.74 211.99 500.00 84.59 500.00 500.00 .00 420.150 Workers Compensation 20.30 16.85 100.00 11.36 100.00 100.00 .00 431.120 Legal Fees .00 55.00 2,250.00 1,651.40 2,250.00 2,250.00 .00 446.110 Snow Removal/ Sanding 213,159.41 193,229.25 200,000.00 164,440.84 220,000.00 220,000.00 .00 446.120 Maint & Repairs 185,777.40 123,112.64 165,000.00 30,746.77 165,000.00 165,000.00 .00 446.125 Grading/ Ditching 35,580.38 51,267.62 60,000.00 11,119.08 60,000.00 60,000.00 .00 450.110 Operating Supplies .00 .00 100.00 .00 100.00 100.00 .00 450.120 Printing / Binding .00 .00 100.00 .00 100.00 100.00 .00 450.222 General Liablity Insurance Coverage 563.00 680.00 1,000.00 650.00 1,000.00 1,000.00 .00 450.224 Insurance Coverage Discounts (178.00) (197.00) .00 (128.00) .00 .00 .00 450.230 Advertising / Hearings .00 .00 400.00 .00 400.00 400.00 .00 450.260 Surveys 5,100.00 .00 12,000.00 4,100.00 20,600.00 20,600.00 .00 450.320 Bad Debt Expense 84.32 1.26 .00 .46 .00 .00 .00 450.350 Electricity 174.77 311.72 .00 100.20 400.00 400.00 .00 Department 224 - Road Service District #1 Totals $447,159.27 $374,733.51 $452,000.00 $217,279.60 $481,000.00 $481,000.00 $0.00 EXPENSE TOTALS $447,159.27 $374,733.51 $452,000.00 $217,279.60 $481,000.00 $481,000.00 $0.00 Fund 242 - Service District #1 Totals REVENUE TOTALS $386,011.57 $469,299.59 $452,000.00 $549,485.74 $481,000.00 $481,000.00 $0.00 EXPENSE TOTALS $447,159.27 $374,733.51 $452,000.00 $217,279.60 $481,000.00 $481,000.00 $0.00 Fund 242 - Service District #1 Totals ($61,147.70) $94,566.08 $0.00 $332,206.14 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 43 of 89 A BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 243 - Service Area #2 Totals REVENUE TOTALS ($364.63) $60.14 $0.00 $291.76 $0.00 $0.00 $0.00 Fund 243 - Service Area #2 Totals ($364.63) $60.14 $0.00 $291.76 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 44 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 243 - Service Area #2 REVENUE Department 000 - Fund Revenues 361.100 Interest Earnings 79.86 169.91 .00 164.36 .00 .00 .00 361.300 Change in Fair Market Value (444.49) (109.77) .00 127.40 .00 .00 .00 Department 000 - Fund Revenues Totals ($364.63) $60.14 $0.00 $291.76 $0.00 $0.00 $0.00 REVENUE TOTALS ($364.63) $60.14 $0.00 $291.76 $0.00 $0.00 $0.00 Fund 243 - Service Area #2 Totals REVENUE TOTALS ($364.63) $60.14 $0.00 $291.76 $0.00 $0.00 $0.00 Fund 243 - Service Area #2 Totals ($364.63) $60.14 $0.00 $291.76 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 44 of 89 A LI v 0 z 0 v 0 00 0 N 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 45 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 244 - Monashka Bay Road District REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 53,346.56 54,070.09 53,000.00 57,569.36 53,230.00 53,230.00 .00 311.200 Personal Property Tax 234.23 381.09 230.00 413.93 .00 .00 .00 361.100 Interest Earnings 3,406.73 6,624.04 .00 7,308.28 .00 .00 .00 361.300 Change in Fair Market Value (18,558.06) (3,811.58) .00 5,886.74 .00 .00 .00 Department 000 - Fund Revenues Totals $38,429.46 $57,263.64 $53,230.00 $71,178.31 $53,230.00 $53,230.00 $0.00 REVENUE TOTALS $38,429.46 $57,263.64 $53,230.00 $71,178.31 $53,230.00 $53,230.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 45 of 89 W n Z' W Z3 0 0 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 244 - Monashka Bay Road District Totals REVENUE TOTALS $38,429.46 $57,263.64 $53,230.00 $71,178.31 $53,230.00 $53,230.00 $0.00 EXPENSE TOTALS $92,996.80 $25,555.83 $53,230.00 $23,431.19 $53,230.00 $53,230.00 $0.00 Fund 244 - Monashka Bay Road District Totals ($54,567.34) $31,707.81 $0.00 $47,747.12 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 46 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 244 - Monashka Bay Road District EXPENSE Department 226 - Monashka Bay Road District 410.110 Salaries 56.13 49.21 400.00 .00 400.00 400.00 .00 410.130 Overtime .00 9.08 .00 .00 .00 .00 .00 420.120 FICA Taxes 4.49 3.92 .00 .00 .00 .00 .00 420.130 Group Insurance 38.88 .00 .00 .00 .00 .00 .00 420.140 Retirement 13.60 11.59 .00 .00 .00 .00 .00 420.150 Workers Compensation .24 .17 .00 .00 .00 .00 .00 431.120 Legal Fees .00 55.00 100.00 .00 100.00 100.00 .00 446.110 Snow Removal/ Sanding 22,430.90 13,622.23 20,000.00 12,857.07 20,000.00 20,000.00 .00 446.120 Maint & Repairs 69,207.46 11,677.50 20,000.00 .00 20,000.00 20,000.00 .00 446.125 Grading / Ditching 1,136.00 .00 10,000.00 10,429.06 10,000.00 10,000.00 .00 450.222 General Liablity Insurance Coverage 155.00 178.00 .00 178.00 150.00 150.00 .00 450.224 Insurance Coverage Discounts (46.00) (51.00) .00 (33.00) .00 .00 .00 450.230 Advertising / Hearings .00 .00 100.00 .00 100.00 100.00 .00 450.320 Bad Debt Expense .10 .13 .00 .06 .00 .00 .00 450.450 Contingencies .00 .00 2,630.00 .00 2,480.00 2,480.00 .00 Department 226 - Monashka Bay Road District Totals $92,996.80 $25,555.83 $53,230.00 $23,431.19 $53,230.00 $53,230.00 $0.00 EXPENSE TOTALS $92,996.80 $25,555.83 $53,230.00 $23,431.19 $53,230.00 $53,230.00 $0.00 Fund 244 - Monashka Bay Road District Totals REVENUE TOTALS $38,429.46 $57,263.64 $53,230.00 $71,178.31 $53,230.00 $53,230.00 $0.00 EXPENSE TOTALS $92,996.80 $25,555.83 $53,230.00 $23,431.19 $53,230.00 $53,230.00 $0.00 Fund 244 - Monashka Bay Road District Totals ($54,567.34) $31,707.81 $0.00 $47,747.12 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 46 of 89 A Ll v 0 z 0 0 0 0 N 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 246 - Bay View Road Service REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 14,552.85 15,611.69 14,500.00 16,607.48 14,500.00 14,500.00 .00 319.100 Penalties & Interest .01 .00 .00 .00 .00 .00 .00 361.100 Interest Earnings 745.09 1,124.84 .00 1,197.68 .00 .00 .00 361.300 Change in Fair Market Value (4,127.01) (849.88) .00 994.04 .00 .00 .00 Department 000 - Fund Revenues Totals $11,170.94 $15,886.65 $14,500.00 $18,799.20 $14,500.00 $14,500.00 $0.00 REVENUE TOTALS $11,170.94 $15,886.65 $14,500.00 $18,799.20 $14,500.00 $14,500.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 47 of 89 W sz Z' W Z3 0 0 z 0 v 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 246 - Bay View Road Service EXPENSE Department 228 - Bay View Road Service District 410.110 Salaries 410.130 Overtime 420.110 Unemployment Taxes 420.120 FICA Taxes 420.130 Group Insurance 420.140 Retirement 420.150 Workers Compensation 431.120 Legal Fees 446.110 Snow Removal / Sanding 446.120 Maint & Repairs 446.125 Grading / Ditching 450.222 General Liablity Insurance Coverage 450.224 Insurance Coverage Discounts 450.320 Bad Debt Expense 129.76 55.88 .00 .00 .00 .00 .00 .00 27.23 .00 .00 .00 .00 .00 .02 .00 .00 .00 .00 .00 .00 9.42 6.12 .00 .00 .00 .00 .00 38.89 40.11 .00 .00 .00 .00 .00 28.54 18.30 .00 .00 .00 .00 .00 .46 .26 .00 .00 .00 .00 .00 .00 55.00 .00 .00 .00 .00 .00 6,402.66 6,312.70 3,000.00 5,336.40 3,000.00 3,000.00 .00 3,754.81 27,862.50 8,800.00 .00 8,800.00 8,800.00 .00 142.00 1,235.10 2,700.00 1,819.85 2,700.00 2,700.00 .00 117.00 117.00 .00 128.00 .00 .00 .00 (33.00) (34.00) .00 (24.00) .00 .00 .00 .01 .00 .00 .11 .00 .00 .00 Department 228 - Bay View Road Service District $10,590.57 $35,696.20 $14,500.00 $7,260.36 $14,500.00 $14,500.00 $0.00 Totals EXPENSE TOTALS $10,590.57 $35,696.20 $14,500.00 $7,260.36 $14,500.00 $14,500.00 $0.00 Fund 246 - Bay View Road Service Totals REVENUE TOTALS $11,170.94 $15,886.65 $14,500.00 $18,799.20 $14,500.00 $14,500.00 $0.00 EXPENSE TOTALS $10,590.57 $35,696.20 $14,500.00 $7,260.36 $14,500.00 $14,500.00 $0.00 Fund 246 -Bay View Road Service Totals $580.37 ($19,809.55) $0.00 $11,538.84 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 48 of 89 W s? Z' W Z3 0 0 z 0 v 0 N 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 49 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 250 - Fire Protection Area #1 REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 661,565.38 666,040.15 676,500.00 695,981.13 700,000.00 700,000.00 .00 311.200 Personal Property Tax 10,158.25 14,107.64 10,500.00 12,026.47 10,500.00 10,500.00 .00 319.100 Penalties & Interest .20 .20 .00 1.03 .00 .00 .00 334.625 Volunteer Fire Assistance (VFA) Grant 4,500.00 .00 .00 6,975.00 .00 .00 .00 335.190 PERS on Behalf Payment 2,999.22 2,133.45 5,000.00 2,679.14 6,000.00 6,000.00 .00 361.100 Interest Earnings 9,759.22 29,611.39 5,000.00 28,516.85 15,000.00 15,000.00 .00 361.300 Change in Fair Market Value (56,659.49) (11,393.50) .00 23,703.12 .00 .00 .00 380.170 Other 1,846.51 1,105.23 4,000.00 521.72 .00 .00 .00 389.100 Use of Fund Balance .00 .00 410,837.00 .00 .00 .00 .00 391.450 Capital Projects 2,576.64 .00 .00 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $636,745.93 $701,604.56 $1,111,837.00 $770,404.46 $731,500.00 $731,500.00 $0.00 REVENUE TOTALS $636,745.93 $701,604.56 $1,111,837.00 $770,404.46 $731,500.00 $731,500.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 49 of 89 W n Z' W Z3 0 0 Z 0 v 0 W 0 N O #� BUl?UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 1 vs Budget 2025 Level 2 Level 2 Fund 250 - Fire Protection Area #1 EXPENSE Department 212 - Bayside Fire Station 410.110 Salaries 55,189.45 81,120.55 90,000.00 92,560.08 126,682.00 126,682.00 .00 410.120 Temporary Help 10,000.00 10,384.28 10,000.00 1,858.01 10,000.00 10,000.00 .00 410.130 Overtime 656.56 907.37 2,500.00 321.61 1,200.00 1,200.00 .00 410.150 Volunteer Stipends 54,822.00 25,047.00 55,000.00 54,487.75 50,000.00 50,000.00 .00 410.152 Cell Phone Stipend 661.29 1,106.67 1,200.00 938.71 1,200.00 1,200.00 .00 420.110 Unemployment Taxes 4.14 8.04 9.00 9.31 205.00 205.00 .00 420.120 FICA Taxes 9,352.51 8,902.56 6,927.00 12,083.03 15,673.00 15,673.00 .00 420.130 Group Insurance 16,108.59 25,163.78 26,640.00 20,463.57 26,680.00 26,680.00 .00 420.140 Retirement 12,249.85 19,793.40 22,428.00 23,255.20 33,900.00 33,900.00 .00 420.150 Workers Compensation 5,855.91 5,375.47 4,419.00 5,874.60 11,453.00 11,453.00 .00 430.140 Contracted Services 14,777.40 11,867.58 15,000.00 14,799.00 15,000.00 15,000.00 .00 431.110 Litigation Expenses .00 1,870.00 .00 .00 .00 .00 .00 431.120 Legal Fees 80.00 442.50 2,500.00 60.00 1,000.00 1,000.00 .00 450.100 Office Supplies 621.18 127.77 1,000.00 115.99 1,000.00 1,000.00 .00 450.110 Operating Supplies 27,476.17 12,671.67 35,000.00 15,124.79 20,000.00 20,000.00 .00 450.120 Printing / Binding 532.87 1,570.72 3,000.00 565.83 2,000.00 2,000.00 .00 450.130 Postage 118.15 .00 200.00 260.29 500.00 500.00 .00 450.140 Dues / Books / Periodicals 3,058.13 1,570.00 2,500.00 1,750.00 3,000.00 3,000.00 .00 450.160 Furniture / Fixtures 209.00 .00 2,500.00 1,599.00 2,500.00 2,500.00 .00 450.170 Machinery/ Equipment <$5000 21,959.86 10,869.35 40,000.00 40,992.71 80,000.00 80,000.00 .00 450.180 Equipment Rental .00 .00 2,000.00 .00 1,000.00 1,000.00 .00 450.210 Food / Business Lunch/Meeting Rooms 1,268.30 340.74 4,000.00 2,065.62 4,000.00 4,000.00 .00 450.221 Property Insurance 8,110.00 9,706.00 12,000.00 6,719.00 10,000.00 10,000.00 .00 450.222 General Liablity Insurance Coverage 1,223.00 1,432.00 1,500.00 1,436.00 2,000.00 2,000.00 .00 450.224 Insurance Coverage Discounts (6,919.00) (7,732.00) (7,000.00) (4,721.00) .00 .00 .00 450.226 Mobile Equipment Insurance .00 21.25 .00 23.00 .00 .00 .00 450.227 Supplemental Firefighter Insurance Coverage 3,221.00 2,807.00 3,300.00 3,087.70 4,000.00 4,000.00 .00 450.230 Advertising / Hearings 1,973.50 873.94 1,000.00 166.00 1,000.00 1,000.00 .00 450.270 Continuing Education 11,599.55 14,778.96 21,214.00 104.00 21,000.00 21,000.00 .00 450.290 Recruit/ Relocation 13,018.57 715.92 .00 9,426.00 .00 .00 .00 450.300 Travel/ Per Diem .00 .00 5,000.00 .00 5,000.00 5,000.00 .00 450.320 Bad Debt Expense 84.99 1.38 .00 .74 .00 .00 .00 450.325 Settlement Costs .00 .00 .00 25,000.00 .00 .00 .00 450.340 Telephone/Communications 4,698.96 3,783.95 3,000.00 4,246.03 5,000.00 5,000.00 .00 450.350 Electricity 10,914.59 10,537.26 14,000.00 9,957.65 15,000.00 15,000.00 .00 450.360 Fuel- Heating 20,091.90 23,102.54 20,000.00 14,339.90 20,000.00 20,000.00 .00 450.365 Fuel - Vehicle 2,881.33 3,292.49 5,000.00 5,141.76 6,500.00 6,500.00 .00 450.370 Water & Sewer 3,544.71 4,473.60 3,500.00 3,441.60 5,000.00 5,000.00 .00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 50 of 89 W n Z' W Z3 0 0 z 0 v 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 250 - Fire Protection Area #1 Totals REVENUE TOTALS $636,745.93 $701,604.56 $1,111,837.00 $770,404.46 $731,500.00 $731,500.00 $0.00 EXPENSE TOTALS $364,835.97 $427,432.74 $1,111,837.00 $663,496.22 $731,500.00 $731,500.00 $0.00 Fund 250 - Fire Protection Area #1 Totals $271,909.96 $274,171.82 $0.00 $106,908.24 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 51 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 250 - Fire Protection Area #1 EXPENSE Department 212 - Bayside Fire Station 450.380 Snow Removal/ Sanding 4,622.50 175.00 4,000.00 1,470.00 4,000.00 4,000.00 .00 450.390 Refuse Collection - Disposal 2,092.27 600.86 2,500.00 439.71 2,500.00 2,500.00 .00 450.430 Maint & Repairs 19,516.86 12,040.78 18,000.00 10,312.00 20,000.00 20,000.00 .00 450.435 Maint Agreements .00 .00 10,000.00 .00 10,000.00 10,000.00 .00 450.440 Auto Maint & Repairs 3,218.88 7,345.16 10,000.00 2,856.03 10,000.00 10,000.00 .00 450.450 Contingencies .00 .00 .00 .00 42,507.00 42,507.00 .00 450.451 Licenses & Permits .00 70.00 .00 1,151.00 1,000.00 1,000.00 .00 450.550 Volunteer Physicals 4,082.00 3,496.17 15,000.00 438.00 15,000.00 15,000.00 .00 466.220 Auto Liability Insurance 15,359.00 14,771.03 18,000.00 18,012.00 20,000.00 20,000.00 .00 470.070 Buildings .00 .00 375,000.00 .00 .00 .00 .00 470.100 Machinery/ Equipment >$5000 6,500.00 2,000.00 250,000.00 261,264.00 75,000.00 75,000.00 .00 494.455 Capital Projects- Non Boro Bldg. .00 100,000.00 .00 .00 30,000.00 30,000.00 .00 Department 212 - Bayside Fire Station Totals $364,835.97 $427,432.74 $1,111,837.00 $663,496.22 $731,500.00 $731,500.00 $0.00 EXPENSE TOTALS $364,835.97 $427,432.74 $1,111,837.00 $663,496.22 $731,500.00 $731,500.00 $0.00 Fund 250 - Fire Protection Area #1 Totals REVENUE TOTALS $636,745.93 $701,604.56 $1,111,837.00 $770,404.46 $731,500.00 $731,500.00 $0.00 EXPENSE TOTALS $364,835.97 $427,432.74 $1,111,837.00 $663,496.22 $731,500.00 $731,500.00 $0.00 Fund 250 - Fire Protection Area #1 Totals $271,909.96 $274,171.82 $0.00 $106,908.24 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 51 of 89 W s? Z' sv Z3 0 0 z 0 v 0 01 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 52 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 252 - Women's Bay Fire Dept. REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 108,565.37 116,160.55 108,000.00 119,037.45 110,000.00 110,000.00 .00 311.200 Personal Property Tax 2,549.42 2,582.09 2,500.00 2,673.21 2,500.00 2,500.00 .00 319.100 Penalties & Interest .50 .19 .00 .23 .00 .00 .00 334.625 Volunteer Fire Assistance (VFA) Grant 8,521.01 .00 .00 6,067.39 .00 .00 .00 340.220 Fire Protection Services 16,420.28 20,024.79 16,000.00 20,252.03 18,000.00 18,000.00 .00 361.100 Interest Earnings 17,316.89 20,740.82 2,000.00 22,526.14 2,000.00 2,000.00 .00 361.300 Change in Fair Market Value (68,005.96) (10,967.27) .00 17,753.22 .00 .00 .00 380.170 Other 300.00 200.00 .00 .00 .00 .00 .00 380.240 Rental Income 8,400.00 15,100.00 15,600.00 13,000.00 15,600.00 15,600.00 .00 389.100 Use of Fund Balance .00 .00 50,000.00 .00 100,000.00 100,000.00 .00 Department 000 - Fund Revenues Totals $94,067.51 $163,841.17 $194,100.00 $201,309.67 $248,100.00 $248,100.00 $0.00 REVENUE TOTALS $94,067.51 $163,841.17 $194,100.00 $201,309.67 $248,100.00 $248,100.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 52 of 89 W n Z' W Z3 0 0 Z 0 T v 0 0 N CD #� Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 1 vs Budget 2025 Level 2 Level 2 Fund 252 - Women's Bay Fire Dept. EXPENSE Department 214 - Bells Flats Russian Creek 410.110 Salaries 28.07 118.86 2,000.00 315.98 2,000.00 2,000.00 .00 410.120 Temporary Help 518.07 1,695.37 500.00 5,290.80 500.00 500.00 .00 410.130 Overtime .00 48.83 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .00 .02 50.00 .03 50.00 50.00 .00 420.120 FICA Taxes 41.64 142.10 150.00 427.74 150.00 150.00 .00 420.130 Group Insurance .00 108.56 350.00 216.90 250.00 250.00 .00 420.140 Retirement 6.18 36.53 300.00 69.15 100.00 100.00 .00 420.150 Workers Compensation 28.64 83.47 1,500.00 211.44 250.00 250.00 .00 430.140 Contracted Services 2,229.00 5,646.74 10,000.00 3,708.12 10,000.00 10,000.00 .00 431.120 Legal Fees .00 .00 1,000.00 .00 1,000.00 1,000.00 .00 450.100 Office Supplies .00 35.42 1,000.00 644.64 1,000.00 1,000.00 .00 450.110 Operating Supplies 9,157.28 5,667.04 20,000.00 7,872.42 20,000.00 20,000.00 .00 450.120 Printing / Binding .00 .00 500.00 565.83 500.00 500.00 .00 450.130 Postage .00 .00 100.00 154.50 100.00 100.00 .00 450.140 Dues/ Books/ Periodicals .00 550.00 500.00 2,125.00 500.00 500.00 .00 450.160 Furniture / Fixtures .00 .00 4,000.00 384.58 4,000.00 4,000.00 .00 450.170 Machinery/ Equipment <$5000 .00 4,536.70 10,000.00 4,286.47 10,000.00 10,000.00 .00 450.180 Equipment Rental .00 .00 500.00 .00 500.00 500.00 .00 450.210 Food / Business Lunch/Meeting Rooms .00 114.84 1,000.00 77.24 1,000.00 1,000.00 .00 450.221 Property Insurance 2,425.00 2,933.00 3,000.00 3,866.00 4,000.00 4,000.00 .00 450.222 General Liablity Insurance Coverage 324.00 340.00 500.00 339.00 500.00 500.00 .00 450.224 Insurance Coverage Discounts (1,711.00) (2,582.00) .00 (2,069.00) .00 .00 .00 450.227 Supplemental Firefighter Insurance Coverage 4,307.00 3,241.00 5,000.00 3,565.10 5,000.00 5,000.00 .00 450.230 Advertising / Hearings .00 .00 500.00 .00 500.00 500.00 .00 450.300 Travel/ Per Diem .00 .00 2,000.00 .00 2,000.00 2,000.00 .00 450.310 Training Materials .00 .00 5,000.00 .00 5,000.00 5,000.00 .00 450.320 Bad Debt Expense 180.37 .41 .00 .20 .00 .00 .00 450.340 Telephone/Communications 1,975.68 2,132.27 2,000.00 1,827.80 2,000.00 2,000.00 .00 450.350 Electricity 3,266.04 4,232.54 5,000.00 4,283.59 5,000.00 5,000.00 .00 450.360 Fuel - Heating 7,768.21 7,981.49 8,000.00 6,054.06 8,000.00 8,000.00 .00 450.365 Fuel- Vehicle 720.56 573.07 2,000.00 71.48 2,000.00 2,000.00 .00 450.430 Maint & Repairs 903.37 4,864.02 15,000.00 7,235.76 15,000.00 15,000.00 .00 450.440 Auto Maint & Repairs 1,516.06 1,430.99 10,000.00 1,311.44 10,000.00 10,000.00 .00 450.450 Contingencies .00 .00 21,150.00 .00 74,200.00 74,200.00 .00 450.451 Licenses & Permits .00 55.00 .00 15.00 .00 .00 .00 450.460 Cleaning Supplies .00 .00 500.00 .00 500.00 500.00 .00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 53 of 89 W n Z' W Z3 n z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 252 - Women's Bay Fire Dept. Totals REVENUE TOTALS $94,067.51 $163,841.17 $194,100.00 $201,309.67 $248,100.00 $248,100.00 $0.00 EXPENSE TOTALS $48,022.90 $229,325.68 $194,100.00 $60,334.45 $248,100.00 $248,100.00 $0.00 Fund 252 - Women's Bay Fire Dept. Totals $46,044.61 ($65,484.51) $0.00 $140,975.22 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 54 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 252 - Women's Bay Fire Dept. EXPENSE Department 214 - Bells Flats Russian Creek 450.461 Safety Supplies .00 .00 .00 1,480.15 .00 .00 .00 450.550 Volunteer Physicals .00 .00 5,000.00 .00 5,000.00 5,000.00 .00 466.220 Auto Liability Insurance 3,360.00 5,656.28 6,000.00 6,003.03 7,500.00 7,500.00 .00 470.100 Machinery/ Equipment >$5000 10,978.73 .00 50,000.00 .00 50,000.00 50,000.00 .00 470.120 Automotive .00 179,683.13 .00 .00 .00 .00 .00 Department 214 - Bells Flats Russian Creek Totals $48,022.90 $229,325.68 $194,100.00 $60,334.45 $248,100.00 $248,100.00 $0.00 EXPENSE TOTALS $48,022.90 $229,325.68 $194,100.00 $60,334.45 $248,100.00 $248,100.00 $0.00 Fund 252 - Women's Bay Fire Dept. Totals REVENUE TOTALS $94,067.51 $163,841.17 $194,100.00 $201,309.67 $248,100.00 $248,100.00 $0.00 EXPENSE TOTALS $48,022.90 $229,325.68 $194,100.00 $60,334.45 $248,100.00 $248,100.00 $0.00 Fund 252 - Women's Bay Fire Dept. Totals $46,044.61 ($65,484.51) $0.00 $140,975.22 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 54 of 89 W s? Z' W Z3 0 0 z 0 v 00 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 55 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 254 - KIB Airport Fire District REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 17,605.79 16,533.69 16,500.00 16,318.66 16,500.00 16,500.00 .00 311.200 Personal Property Tax 2,398.78 3,628.24 3,500.00 4,545.48 3,500.00 3,500.00 .00 361.100 Interest Earnings 644.30 1,489.34 .00 1,414.74 900.00 900.00 .00 361.300 Change in Fair Market Value (3,642.47) (1,334.56) .00 1,110.95 .00 .00 .00 Department 000 - Fund Revenues Totals $17,006.40 $20,316.71 $20,000.00 $23,389.83 $20,900.00 $20,900.00 $0.00 REVENUE TOTALS $17,006.40 $20,316.71 $20,000.00 $23,389.83 $20,900.00 $20,900.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 55 of 89 v 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 56 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 254 - KIB Airport Fire District EXPENSE Department 216 - Airport Protection 444.360 Fire Protection Services 16,420.28 20,024.79 19,900.00 20,252.03 20,800.00 20,800.00 .00 450.222 General Liablity Insurance Coverage 120.00 122.00 100.00 134.00 100.00 100.00 .00 450.224 Insurance Coverage Discounts (34.00) (35.00) .00 (28.00) .00 .00 .00 Department 216 - Airport Protection Totals $16,506.28 $20,111.79 $20,000.00 $20,358.03 $20,900.00 $20,900.00 $0.00 EXPENSE TOTALS $16,506.28 $20,111.79 $20,000.00 $20,358.03 $20,900.00 $20,900.00 $0.00 Fund 254 - KIB Airport Fire District Totals REVENUE TOTALS $17,006.40 $20,316.71 $20,000.00 $23,389.83 $20,900.00 $20,900.00 $0.00 EXPENSE TOTALS $16,506.28 $20,111.79 $20,000.00 $20,358.03 $20,900.00 $20,900.00 $0.00 Fund 254 - KIB Airport Fire District Totals $500.12 $204.92 $0.00 $3,031.80 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 56 of 89 W s? Z' sv Z3 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 57 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 260 - Woodland Acres Light REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 5,838.89 5,783.97 5,800.00 6,188.55 6,150.00 6,150.00 .00 311.200 Personal Property Tax 60.56 60.33 .00 60.43 50.00 50.00 .00 319.100 Penalties & Interest .01 .00 .00 .00 .00 .00 .00 361.100 Interest Earnings 286.38 616.76 150.00 619.85 400.00 400.00 .00 361.300 Change in Fair Market Value (1,596.55) (376.58) .00 497.11 .00 .00 .00 Department 000 - Fund Revenues Totals $4,589.29 $6,084.48 $5,950.00 $7,365.94 $6,600.00 $6,600.00 $0.00 REVENUE TOTALS $4,589.29 $6,084.48 $5,950.00 $7,365.94 $6,600.00 $6,600.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 57 of 89 W s? Z' W Z3 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 260 - Woodland Acres Light Totals REVENUE TOTALS $4,589.29 $6,084.48 $5,950.00 $7,365.94 $6,600.00 $6,600.00 $0.00 EXPENSE TOTALS $5,623.02 $5,659.89 $5,950.00 $4,284.27 $6,600.00 $6,600.00 $0.00 Fund 260 -Woodland Acres Light Totals ($1,033.73) $424.59 $0.00 $3,081.67 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 58 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 260 - Woodland Acres Light EXPENSE Department 230 - Woodland Acres Street Lights 450.222 General Liablity Insurance Coverage 106.00 107.00 250.00 119.00 100.00 100.00 .00 450.224 Insurance Coverage Discounts (30.00) (31.00) .00 (24.00) .00 .00 .00 450.320 Bad Debt Expense .00 .04 .00 .00 .00 .00 .00 450.350 Electricity 5,547.02 5,583.85 5,700.00 4,189.27 6,500.00 6,500.00 .00 Department 230 - Woodland Acres Street Lights Totals $5,623.02 $5,659.89 $5,950.00 $4,284.27 $6,600.00 $6,600.00 $0.00 EXPENSE TOTALS $5,623.02 $5,659.89 $5,950.00 $4,284.27 $6,600.00 $6,600.00 $0.00 Fund 260 - Woodland Acres Light Totals REVENUE TOTALS $4,589.29 $6,084.48 $5,950.00 $7,365.94 $6,600.00 $6,600.00 $0.00 EXPENSE TOTALS $5,623.02 $5,659.89 $5,950.00 $4,284.27 $6,600.00 $6,600.00 $0.00 Fund 260 -Woodland Acres Light Totals ($1,033.73) $424.59 $0.00 $3,081.67 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 58 of 89 A v N O N 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 59 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 261 - Trinity Islands Light District REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 1,921.55 1,988.42 1,900.00 2,110.07 2,100.00 2,100.00 .00 311.200 Personal Property Tax .00 .00 .00 1.53 .00 .00 .00 361.100 Interest Earnings 405.49 880.13 .00 871.25 800.00 800.00 .00 361.300 Change in Fair Market Value (2,259.51) (556.88) .00 679.86 .00 .00 .00 Department 000 - Fund Revenues Totals $67.53 $2,311.67 $1,900.00 $3,662.71 $2,900.00 $2,900.00 $0.00 REVENUE TOTALS $67.53 $2,311.67 $1,900.00 $3,662.71 $2,900.00 $2,900.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 59 of 89 v 0 W 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 60 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 261 - Trinity Islands Light District EXPENSE Department 261- Trinity Island Lighting 450.222 General Liablity Insurance Coverage 102.00 102.00 100.00 116.00 100.00 100.00 .00 450.224 Insurance Coverage Discounts (28.00) (29.00) .00 (24.00) .00 .00 .00 450.350 Electricity 1,431.51 1,322.46 1,800.00 971.48 2,800.00 2,800.00 .00 Department 261 - Trinity Island Lighting Totals $1,505.51 $1,395.46 $1,900.00 $1,063.48 $2,900.00 $2,900.00 $0.00 EXPENSE TOTALS $1,505.51 $1,395.46 $1,900.00 $1,063.48 $2,900.00 $2,900.00 $0.00 Fund 261- Trinity Islands Light District Totals REVENUE TOTALS $67.53 $2,311.67 $1,900.00 $3,662.71 $2,900.00 $2,900.00 $0.00 EXPENSE TOTALS $1,505.51 $1,395.46 $1,900.00 $1,063.48 $2,900.00 $2,900.00 $0.00 Fund 261- Trinity Islands Light District Totals ($1,437.98) $916.21 $0.00 $2,599.23 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 60 of 89 W s? Z' W Z3 n z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 61 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 262 - Mission Lake Tide Gate REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 1,634.67 1,601.24 1,700.00 1,651.83 1,600.00 1,600.00 .00 361.100 Interest Earnings 795.41 1,690.92 500.00 1,661.74 600.00 600.00 .00 361.300 Change in Fair Market Value (4,410.03) (1,081.63) .00 1,290.43 .00 .00 .00 Department 000 - Fund Revenues Totals ($1,979.95) $2,210.53 $2,200.00 $4,604.00 $2,200.00 $2,200.00 $0.00 REVENUE TOTALS ($1,979.95) $2,210.53 $2,200.00 $4,604.00 $2,200.00 $2,200.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 61 of 89 W n Z' W Z3 0 0 z 0 v 0 Cn 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 262 -Mission Lake Tide Gate Totals REVENUE TOTALS ($1,979.95) $2,210.53 $2,200.00 $4,604.00 $2,200.00 $2,200.00 $0.00 EXPENSE TOTALS $2,882.26 $876.13 $2,200.00 $92.00 $2,200.00 $2,200.00 $0.00 Fund 262 - Mission Lake Tide Gate Totals ($4,862.21) $1,334.40 $0.00 $4,512.00 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 62 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 262 - Mission Lake Tide Gate EXPENSE Department 268 - Mission Lake Tide Gate 410.110 Salaries 188.95 401.84 300.00 .00 300.00 300.00 .00 410.130 Overtime 480.62 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .06 .01 .00 .00 .00 .00 .00 420.120 FICA Taxes 49.14 29.79 30.00 .00 30.00 30.00 .00 420.130 Group Insurance 50.43 149.03 120.00 .00 120.00 120.00 .00 420.140 Retirement 147.31 87.77 100.00 .00 100.00 100.00 .00 420.150 Workers Compensation 28.75 13.69 30.00 .00 30.00 30.00 .00 431.120 Legal Fees .00 120.00 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 103.00 104.00 105.00 116.00 105.00 105.00 .00 450.224 Insurance Coverage Discounts (29.00) (30.00) .00 (24.00) .00 .00 .00 450.230 Advertising / Hearings .00 .00 100.00 .00 100.00 100.00 .00 450.430 Maint & Repairs 1,863.00 .00 1,415.00 .00 1,415.00 1,415.00 .00 Department 268 - Mission Lake Tide Gate Totals $2,882.26 $876.13 $2,200.00 $92.00 $2,200.00 $2,200.00 $0.00 EXPENSE TOTALS $2,882.26 $876.13 $2,200.00 $92.00 $2,200.00 $2,200.00 $0.00 Fund 262 -Mission Lake Tide Gate Totals REVENUE TOTALS ($1,979.95) $2,210.53 $2,200.00 $4,604.00 $2,200.00 $2,200.00 $0.00 EXPENSE TOTALS $2,882.26 $876.13 $2,200.00 $92.00 $2,200.00 $2,200.00 $0.00 Fund 262 - Mission Lake Tide Gate Totals ($4,862.21) $1,334.40 $0.00 $4,512.00 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 62 of 89 A Ll v 0 z 0 v 0 0 N 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 63 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 273 - Opioid Class Action Settlement REVENUE Department 000 - Fund Revenues 332.111 Distributors - Opioid Lawsuit Settlement 6,710.74 7,052.66 .00 10,938.02 7,052.00 7,052.00 .00 332.112 Janssen - Opioid Lawsuit Settlement .00 27,707.65 .00 .00 .00 .00 .00 361.100 Interest Earnings 8.29 861.98 .00 1,444.05 .00 .00 .00 361.300 Change in Fair Market Value (62.81) 372.04 .00 1,015.38 .00 .00 .00 Department 000 - Fund Revenues Totals $6,656.22 $35,994.33 $0.00 $13,397.45 $7,052.00 $7,052.00 $0.00 REVENUE TOTALS $6,656.22 $35,994.33 $0.00 $13,397.45 $7,052.00 $7,052.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 63 of 89 A LI sv z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 64 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 273 - Opioid Class Action Settlement EXPENSE Department 281- Opioid Class Action 452.180 Contingency .00 .00 .00 .00 7,052.00 7,052.00 .00 Department 281 - Opioid Class Action Totals $0.00 $0.00 $0.00 $0.00 $7,052.00 $7,052.00 $0.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $7,052.00 $7,052.00 $0.00 Fund 273 - Opioid Class Action Settlement Totals REVENUE TOTALS $6,656.22 $35,994.33 $0.00 $13,397.45 $7,052.00 $7,052.00 $0.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $7,052.00 $7,052.00 $0.00 Fund 273 - Opioid Class Action Settlement Totals $6,656.22 $35,994.33 $0.00 $13,397.45 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 64 of 89 W s? Z' W Z3 z 0 v 00 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 65 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 276 - Facilities Fund REVENUE Department 000 - Fund Revenues 361.100 Interest Earnings 557,545.56 1,076,846.23 1,000,000.00 1,082,011.17 1,450,000.00 1,450,000.00 .00 361.300 Change in Fair Market Value (2,665,937.81) (650,730.56) .00 838,698.68 .00 .00 .00 391.300 Debt Service .00 2,213,366.00 .00 .00 .00 .00 .00 Department 000 - Fund Revenues Totals ($2,108,392.25) $2,639,481.67 $1,000,000.00 $1,920,709.85 $1,450,000.00 $1,450,000.00 $0.00 REVENUE TOTALS ($2,108,392.25) $2,639,481.67 $1,000,000.00 $1,920,709.85 $1,450,000.00 $1,450,000.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 65 of 89 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 66 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 276 - Facilities Fund EXPENSE Department 286 - Facilities 450.450 Contingencies .00 .00 150,000.00 .00 230,000.00 230,000.00 .00 494.220 Building & Grounds 5,000.00 .00 5,000.00 .00 .00 .00 .00 494.469 Renewal & Replacement Projects 539,389.00 .00 845,000.00 .00 1,220,000.00 1,220,000.00 .00 Department 286 - Facilities Totals $544,389.00 $0.00 $1,000,000.00 $0.00 $1,450,000.00 $1,450,000.00 $0.00 EXPENSE TOTALS $544,389.00 $0.00 $1,000,000.00 $0.00 $1,450,000.00 $1,450,000.00 $0.00 Fund 276 - Facilities Fund Totals REVENUE TOTALS ($2,108,392.25) $2,639,481.67 $1,000,000.00 $1,920,709.85 $1,450,000.00 $1,450,000.00 $0.00 EXPENSE TOTALS $544,389.00 $0.00 $1,000,000.00 $0.00 $1,450,000.00 $1,450,000.00 $0.00 Fund 276 - Facilities Fund Totals ($2,652,781.25) $2,639,481.67 $0.00 $1,920,709.85 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 66 of 89 W s? Z' W Z3 z 0 v 00 CD0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 67 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 277 - Tourism Development REVENUE Department 000 - Fund Revenues 317.110 Bed Tax Revenue - On Road System 80,538.75 89,156.87 75,000.00 58,634.81 90,000.00 90,000.00 .00 317.120 Bed Tax Revenue - Off Road System 20,907.97 32,859.37 15,000.00 18,181.77 30,000.00 30,000.00 .00 361.100 Interest Earnings 1,019.68 2,601.71 .00 3,063.58 .00 .00 .00 361.300 Change in Fair Market Value (5,745.13) (1,057.76) .00 2,590.53 .00 .00 .00 Department 000 - Fund Revenues Totals $96,721.27 $123,560.19 $90,000.00 $82,470.69 $120,000.00 $120,000.00 $0.00 REVENUE TOTALS $96,721.27 $123,560.19 $90,000.00 $82,470.69 $120,000.00 $120,000.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:35 PM Page 67 of 89 W s? Z' W Z3 0 0 z 0 v 0 00 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 277 - Tourism Development Totals REVENUE TOTALS $96,721.27 $123,560.19 $90,000.00 $82,470.69 $120,000.00 $120,000.00 $0.00 EXPENSE TOTALS $75,228.26 $105,815.84 $90,000.00 $84,368.49 $120,000.00 $120,000.00 $0.00 Fund 277 - Tourism Development Totals $21,493.01 $17,744.35 $0.00 ($1,897.80) $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 68 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 277 - Tourism Development EXPENSE Department 287 - Tourism Development 410.110 Salaries .00 14,448.84 .00 5,279.91 .00 .00 .00 410.120 Temporary Help .00 5,703.23 .00 .00 .00 .00 .00 410.130 Overtime .00 264.67 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .00 1.48 .00 .54 .00 .00 .00 420.120 FICA Taxes .00 1,520.29 .00 390.17 .00 .00 .00 420.130 Group Insurance .00 3,802.96 .00 2,346.38 .00 .00 .00 420.140 Retirement .00 4,082.23 .00 1,161.59 .00 .00 .00 420.150 Workers Compensation .00 65.30 .00 16.90 .00 .00 .00 448.364 Kodiak Convention Bureau 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 .00 450.100 Office Supplies 104.26 .00 .00 .00 .00 .00 .00 450.130 Postage .00 .00 50.00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 177.00 193.00 100.00 216.00 .00 .00 .00 450.224 Insurance Coverage Discounts (53.00) (56.00) .00 (43.00) .00 .00 .00 450.230 Advertising / Hearings .00 169.00 .00 .00 .00 .00 .00 450.290 Recruit/ Relocation .00 620.84 .00 .00 .00 .00 .00 450.450 Contingencies .00 .00 14,850.00 .00 15,000.00 15,000.00 .00 494.555 KFRC .00 .00 .00 .00 30,000.00 30,000.00 .00 Department 287 - Tourism Development Totals $75,228.26 $105,815.84 $90,000.00 $84,368.49 $120,000.00 $120,000.00 $0.00 EXPENSE TOTALS $75,228.26 $105,815.84 $90,000.00 $84,368.49 $120,000.00 $120,000.00 $0.00 Fund 277 - Tourism Development Totals REVENUE TOTALS $96,721.27 $123,560.19 $90,000.00 $82,470.69 $120,000.00 $120,000.00 $0.00 EXPENSE TOTALS $75,228.26 $105,815.84 $90,000.00 $84,368.49 $120,000.00 $120,000.00 $0.00 Fund 277 - Tourism Development Totals $21,493.01 $17,744.35 $0.00 ($1,897.80) $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 68 of 89 A v 00 N 0 N 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 69 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 278 -Commercial Passenger Vessel REVENUE Department 000 - Fund Revenues 335.180 Commercial Passenger Vessel Tax .00 6,745.00 .00 20,112.50 .00 .00 .00 335.181 Commercial Passenger Vessel Fiscal Recovery 54,220.00 .00 .00 .00 .00 .00 .00 361.100 Interest Earnings 1,552.76 1,412.66 .00 1,590.35 .00 .00 .00 361.300 Change in Fair Market Value (9,225.61) (850.22) .00 1,107.10 .00 .00 .00 Department 000 - Fund Revenues Totals $46,547.15 $7,307.44 $0.00 $22,809.95 $0.00 $0.00 $0.00 REVENUE TOTALS $46,547.15 $7,307.44 $0.00 $22,809.95 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 69 of 89 v 00 W 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 70 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 278 -Commercial Passenger Vessel EXPENSE Department 288 -Passenger Vessels 430.140 Contracted Services 153,000.00 .00 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 100.00 100.00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (28.00) (29.00) .00 .00 .00 .00 .00 Department 288 - Passenger Vessels Totals $153,072.00 $71.00 $0.00 $0.00 $0.00 $0.00 $0.00 EXPENSE TOTALS $153,072.00 $71.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fund 278 -Commercial Passenger Vessel Totals REVENUE TOTALS $46,547.15 $7,307.44 $0.00 $22,809.95 $0.00 $0.00 $0.00 EXPENSE TOTALS $153,072.00 $71.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fund 278 - Commercial Passenger Vessel Totals ($106,524.85) $7,236.44 $0.00 $22,809.95 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 70 of 89 W s? Z' W Z3 z 0 v 00 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 71 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 300 - Debt Service REVENUE Department 000 - Fund Revenues 311.100 Real Property Tax 2,163,273.96 1,843,933.33 418,517.00 378,482.33 1,459,915.00 1,459,915.00 .00 311.200 Personal Property Tax 252,103.01 217,284.06 46,502.00 40,803.03 162,213.00 162,213.00 .00 313.110 Motor Vehicle Tax 458,703.72 720,866.92 660,000.00 458,477.40 720,000.00 720,000.00 .00 335.200 School Debt Reimbursement- Current 5,146,233.00 5,151,361.00 5,148,627.00 4,009,508.00 5,146,052.00 5,146,052.00 .00 335.210 School Debt Reimbursement - Prior Years 9,064,279.00 .00 .00 .00 .00 .00 .00 389.100 Use of Fund Balance .00 .00 296,248.00 .00 73,784.00 73,784.00 .00 391.100 General Fund 2,303,196.00 .00 995,618.00 995,618.00 .00 .00 .00 Department 000 - Fund Revenues Totals $19,387,788.69 $7,933,445.31 $7,565,512.00 $5,882,888.76 $7,561,964.00 $7,561,964.00 $0.00 REVENUE TOTALS $19,387,788.69 $7,933,445.31 $7,565,512.00 $5,882,888.76 $7,561,964.00 $7,561,964.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 71 of 89 W n Z' W Z3 z 0 v 00 01 0 N O BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 300 - Debt Service Totals REVENUE TOTALS $19,387,788.69 $7,933,445.31 $7,565,512.00 $5,882,888.76 $7,561,964.00 $7,561,964.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 72 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 300 - Debt Service EXPENSE Department 300 - Debt Service - School 430.130 Consultants 6,300.00 3,150.00 3,150.00 3,150.00 3,150.00 3,150.00 .00 450.320 Bad Debt Expense 688.35 7.62 .00 .76 .00 .00 .00 475.239 2011 Bond Issue 330,000.00 340,000.00 355,000.00 355,000.00 375,000.00 375,000.00 .00 475.241 2012A Refunding Bond Issue 545,000.00 .00 .00 .00 .00 .00 .00 475.242 2012B Refunding Bond Issue 665,000.00 .00 .00 .00 .00 .00 .00 475.243 GO 2013 - Principal 1,245,000.00 1,280,000.00 1,325,000.00 1,325,000.00 1,330,000.00 1,330,000.00 .00 475.245 2014 GO Bond 1,220,000.00 1,255,000.00 1,310,000.00 1,310,000.00 1,360,000.00 1,360,000.00 .00 475.246 2015 GO HS Bond 240,000.00 250,000.00 265,000.00 265,000.00 275,000.00 275,000.00 .00 475.247 2015 GO R & R Bond 180,000.00 190,000.00 200,000.00 200,000.00 210,000.00 210,000.00 .00 475.248 2016 GO HS Bond 80,000.00 80,000.00 85,000.00 85,000.00 90,000.00 90,000.00 .00 475.249 2016 GO R & R Bond 540,000.00 570,000.00 595,000.00 595,000.00 630,000.00 630,000.00 .00 475.252 2016 GO Series 3 - Principal 450,000.00 470,000.00 495,000.00 495,000.00 520,000.00 520,000.00 .00 475.253 2018 AMBBA DL- HS Reno Principal 50,000.00 55,000.00 55,000.00 55,000.00 55,000.00 55,000.00 .00 475.254 GO 2020 One Series A - Principal 25,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 .00 475.255 GO 2020 One Series B - Principal 145,000.00 155,000.00 160,000.00 160,000.00 170,000.00 170,000.00 .00 475.256 GO 2012 Two Refunding Bond - Principal 125,000.00 1,360,000.00 1,365,000.00 1,365,000.00 1,375,000.00 1,375,000.00 .00 476.239 2011 Bond Issue 186,770.83 178,500.00 161,125.00 161,125.00 142,875.00 142,875.00 .00 476.241 2012A Refunding Bond Issue 1,010.00 .00 .00 .00 .00 .00 .00 476.242 2012B Refunding Bond Issue 23,190.00 .00 .00 .00 .00 .00 .00 476.243 GO 2013 -Interest 284,205.99 253,536.65 209,739.00 209,738.73 202,162.00 202,162.00 .00 476.245 2014 GO Bond Issue 425,542.20 386,971.53 335,498.00 335,497.61 281,072.00 281,072.00 .00 476.246 2015 GO HS Bond 254,212.50 241,962.50 229,088.00 229,087.50 215,588.00 215,588.00 .00 476.247 2015 GO R & R Bond 45,500.00 36,250.00 26,500.00 26,500.00 16,250.00 16,250.00 .00 476.248 2016 GO HS Bond -Interest 54,668.76 50,668.76 46,544.00 46,543.76 42,169.00 42,169.00 .00 476.249 2016 GO R & R Bond -Interest 136,250.00 108,500.00 79,375.00 79,375.00 48,750.00 48,750.00 .00 476.252 2016 GO Series 3 -Interest 169,750.00 149,000.00 124,875.00 124,875.00 99,500.00 99,500.00 .00 476.253 2018 AMBBA DL- HS Reno Interest 12,571.50 11,075.00 9,497.00 9,496.50 7,899.00 7,899.00 .00 476.254 GO 2020 One Series A -Interest 16,625.00 15,250.00 13,750.00 13,750.00 12,250.00 12,250.00 .00 476.255 GO 2020 One Series B -Interest 89,125.00 81,625.00 73,750.00 73,750.00 65,500.00 65,500.00 .00 476.256 GO 2012 Two Refunding Bond -Interest 19,602.26 17,976.86 12,621.00 12,620.98 4,799.00 4,799.00 .00 494.100 General Fund .00 5,879,272.00 .00 .00 .00 .00 .00 494.276 Facilities Fund .00 2,213,366.00 .00 .00 .00 .00 .00 494.469 Renewal & Replacement Projects .00 4,047,302.00 .00 .00 .00 .00 .00 Department 300 - Debt Service - School Totals $7,566,012.39 $19,709,413.92 $7,565,512.00 $7,565,510.84 $7,561,964.00 $7,561,964.00 $0.00 EXPENSE TOTALS $7,566,012.39 $19,709,413.92 $7,565,512.00 $7,565,510.84 $7,561,964.00 $7,561,964.00 $0.00 Fund 300 - Debt Service Totals REVENUE TOTALS $19,387,788.69 $7,933,445.31 $7,565,512.00 $5,882,888.76 $7,561,964.00 $7,561,964.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 72 of 89 A LI v 0 z 0 v 0 00 0 N 0 BOW O U,9H Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 EXPENSE TOTALS $7,566,012.39 $19,709,413.92 $7,565,512.00 $7,565,510.84 $7,561,964.00 $7,561,964.00 $0.00 Fund 300 - Debt Service Totals $11,821,776.30 ($11,775,968.61) $0.00 ($1,682,622.08) $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 73 of 89 W s? Z' W Z3 n z 0 v 00 O N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 74 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 530 - Solid Waste Disposal Fund REVENUE Department 000 - Fund Revenues 319.100 Penalties & Interest 9,704.23 3,156.19 4,000.00 4,349.79 3,000.00 3,000.00 .00 335.190 PERS on Behalf Payment (30,723.51) 18,908.60 21,684.00 18,125.12 37,400.00 37,400.00 .00 340.160 Dump Fee- Customer 582,392.30 595,521.45 620,000.00 453,698.36 600,000.00 600,000.00 .00 340.170 Dump Fee - Alaska Waste 3,112,621.45 3,050,213.75 3,000,000.00 2,517,759.05 3,000,000.00 3,000,000.00 .00 340.171 Dump Fee - USCG 352,524.30 341,289.60 375,000.00 268,910.10 350,000.00 350,000.00 .00 340.172 Waste Screenings 23,170.20 21,133.50 24,000.00 17,600.30 21,000.00 21,000.00 .00 340.173 Metals 58,283.20 75,558.65 60,000.00 61,371.10 60,000.00 60,000.00 .00 361.100 Interest Earnings 93,270.82 144,237.45 160,000.00 30,743.93 45,000.00 45,000.00 .00 361.110 Gain / Loss on Sale .00 6,100.00 .00 9,456.00 .00 .00 .00 361.300 Change in Fair Market Value (502,336.90) (170,654.39) .00 15,976.83 .00 .00 .00 380.170 Other 1,720.08 4,729.28 .00 758.37 .00 .00 .00 380.220 Recycle Metals 32,783.49 36,333.01 30,000.00 34,344.18 30,000.00 30,000.00 .00 380.224 Recycling Rebate 391.51 117.00 .00 .00 .00 .00 .00 389.100 Use of Fund Balance .00 .00 .00 .00 614,587.00 614,587.00 .00 391.490 Capital Projects - Solid Waste Collection & Disposal 26,478.00 .00 .00 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $3,760,279.17 $4,126,644.09 $4,294,684.00 $3,433,093.13 $4,760,987.00 $4,760,987.00 $0.00 REVENUE TOTALS $3,760,279.17 $4,126,644.09 $4,294,684.00 $3,433,093.13 $4,760,987.00 $4,760,987.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 74 of 89 W n Z' v Z3 n Z 0 v 00 00 0 N CD #� BUl?UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 1 vs Budget 2025 Level 2 Level 2 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731- Waste Disposal Sub -Department 701- Landfill 410.110 Salaries 523,901.24 531,811.44 560,128.00 455,344.20 585,451.00 585,451.00 .00 410.120 Temporary Help 7,171.81 13,798.81 7,304.00 7,506.02 16,674.00 16,674.00 .00 410.130 Overtime 9,029.90 10,859.17 16,785.00 4,565.10 10,000.00 10,000.00 .00 410.140 Allocated Salaries 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 .00 410.152 Cell Phone Stipend 1,756.00 2,036.00 2,322.00 1,490.00 1,680.00 1,680.00 .00 420.110 Unemployment Taxes 51.85 53.75 59.00 45.01 614.00 614.00 .00 420.120 FICA Taxes 39,671.51 41,716.44 44,870.00 34,900.52 46,956.00 46,956.00 .00 420.130 Group Insurance 179,328.65 168,284.72 178,779.00 155,844.22 181,424.00 181,424.00 .00 420.140 Retirement 153,110.88 132,234.36 144,805.00 112,476.03 159,343.00 159,343.00 .00 420.145 OPEB & Pension Expense (242,644.00) .00 .00 .00 .00 .00 .00 420.150 Workers Compensation 22,227.60 21,326.77 22,751.00 19,106.14 25,841.00 25,841.00 .00 430.130 Consultants 26,186.63 12,336.17 75,000.00 12,530.59 75,000.00 75,000.00 .00 430.140 Contracted Services 133,437.00 111,883.92 75,000.00 68,670.74 75,000.00 75,000.00 .00 430.144 Design Services 28,803.65 605.43 30,000.00 .00 50,000.00 50,000.00 .00 430.145 Junk Removal Services .00 .00 5,000.00 .00 5,000.00 5,000.00 .00 430.146 Metals Processing 34,477.07 66,584.62 50,000.00 57,981.20 60,000.00 60,000.00 .00 430.147 Litter Pickup 9,500.00 9,500.00 15,000.00 .00 15,000.00 15,000.00 .00 430.164 Construction Services 4,108.13 .00 100,000.00 .00 100,000.00 100,000.00 .00 431.120 Legal Fees 580.00 1,040.00 5,000.00 406.00 5,000.00 5,000.00 .00 448.322 Senior Citizen Support 37,860.24 38,258.61 40,000.00 .00 50,000.00 50,000.00 .00 448.902 Donated Trash Disposal 144,778.49 131,676.85 140,000.00 98,839.60 140,000.00 140,000.00 .00 450.100 Office Supplies 53.01 .00 500.00 (199.62) 500.00 500.00 .00 450.110 Operating Supplies 55,546.60 68,065.56 65,000.00 53,462.98 75,000.00 75,000.00 .00 450.112 Hazardous Waste Material 11,246.24 1.26 100,000.00 1,844.62 100,000.00 100,000.00 .00 450.120 Printing / Binding .00 227.90 500.00 .00 500.00 500.00 .00 450.130 Postage 325.87 394.32 500.00 341.80 500.00 500.00 .00 450.140 Dues/ Books/ Periodicals 736.00 1,175.00 1,000.00 935.00 1,000.00 1,000.00 .00 450.170 Machinery/ Equipment <$5000 14,178.87 18,889.83 20,000.00 10,302.31 25,000.00 25,000.00 .00 450.180 Equipment Rental 6,680.00 19,980.00 10,000.00 75,430.00 20,000.00 20,000.00 .00 450.221 Property Insurance 3,076.00 3,782.00 4,500.00 3,914.00 4,000.00 4,000.00 .00 450.222 General Liablity Insurance Coverage 4,869.42 6,315.00 7,500.00 3,914.00 6,000.00 6,000.00 .00 450.224 Insurance Coverage Discounts (2,930.00) (4,983.00) (3,000.00) (1,917.00) .00 .00 .00 450.226 Mobile Equipment Insurance 7,585.83 5,310.00 7,600.00 5,952.81 .00 .00 .00 450.230 Advertising / Hearings 2,939.43 560.88 4,000.00 1,276.44 5,000.00 5,000.00 .00 450.231 Outreach (SWAB/Public Education) 11,176.43 10,058.87 10,000.00 5,992.54 10,000.00 10,000.00 .00 450.270 Continuing Education 1,077.25 1,864.55 10,000.00 465.00 10,000.00 10,000.00 .00 450.280 Staff Training 1,470.00 1,686.00 5,000.00 460.00 5,000.00 5,000.00 .00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 75 of 89 W n Z' W Z3 z 0 v 00 0 N CD BOW O U,9H Budget Worksheet Report Budget Year 2025 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731- Waste Disposal Sub -Department 701 - Landfill 450.300 Travel / Per Diem 450.320 Bad Debt Expense 450.340 Telephone/Communications 450.350 Electricity 450.360 Fuel - Heating 450.365 Fuel - Vehicle 450.380 Snow Removal / Sanding 450.395 Closure / Post -Closure 450.430 Maint & Repairs 450.432 Baler Maint 450.435 Maint Agreements 450.440 Auto Maint & Repairs 450.450 Contingencies 450.451 Licenses & Permits 450.461 Safety Supplies 450.496 Credit Card Fees 450.510 Recycling Services 450.540 Clothing Allowance 450.541 Protective Equipment 466.220 Auto Liability Insurance 470.100 Machinery / Equipment >$5000 472.020 Depr -Buildings 472.030 Depr- Site Improvement 472.120 Depr-Machinery / Equipment 476.105 Loan -Interest 476.277 Revenue Bond 2011 Three -Interest 494.490 Capital Projects - Solid Waste Collection & Disposal 30,000.00 Sub -Department 701 - Landfill Totals Run by Dora Cross on 05/06/2024 13:07:36 PM .00 .00 3,000.00 .00 3,000.00 3,000.00 .00 .00 .00 .00 21.90 .00 .00 .00 625.63 1,157.03 1,000.00 878.20 2,000.00 2,000.00 .00 20,536.39 23,164.52 27,500.00 24,898.07 30,000.00 30,000.00 .00 29,216.56 30,052.98 30,000.00 18,998.37 30,000.00 30,000.00 .00 26,297.42 26,239.56 27,500.00 22,806.67 30,000.00 30,000.00 .00 8,407.40 10,000.00 10,000.00 4,781.10 10,000.00 10,000.00 .00 687,590.25 (377,580.00) .00 .00 .00 .00 .00 32,751.11 42,038.62 50,000.00 49,696.55 50,000.00 50,000.00 .00 59,838.88 51,517.80 50,000.00 85.15 75,000.00 75,000.00 .00 4,799.40 7,452.05 25,000.00 11,371.63 25,000.00 25,000.00 .00 997.81 798.87 7,500.00 6,398.99 10,000.00 10,000.00 .00 .00 .00 5,032.00 .00 .00 .00 .00 9,000.00 9,755.00 10,000.00 9,980.00 12,000.00 12,000.00 .00 2,483.45 6,848.89 4,000.00 985.89 5,000.00 5,000.00 .00 1,476.48 1,929.86 1,500.00 1,835.09 2,500.00 2,500.00 .00 310,560.00 330,396.00 300,000.00 250,527.00 300,000.00 300,000.00 .00 4,115.13 4,931.44 4,200.00 3,123.73 4,200.00 4,200.00 .00 .00 .00 2,500.00 .00 2,500.00 2,500.00 .00 1,823.00 1,823.00 2,000.00 2,017.00 2,500.00 2,500.00 .00 5,176.00 50,693.81 500,000.00 346,464.25 500,000.00 500,000.00 .00 42,054.72 .00 42,055.00 .00 42,055.00 42,055.00 .00 61,081.37 (32,176.61) 176,127.00 .00 61,082.00 61,082.00 .00 66,454.78 .00 75,000.00 .00 66,455.00 66,455.00 .00 14,630.00 13,129.00 12,000.00 12,000.00 10, 500.00 10,500.00 .00 (38,723.25) (4,677.60) 44,000.00 44,000.00 .00 .00 .00 3,208,382.44 .00 .00 .00 .00 .00 .00 $5,815,942.57 $1,649,829.45 $3,190,817.00 $2,027,749.84 $3,164,275.00 $3,164,275.00 $0.00 Page 76 of 89 W T v 0 O N CD #� Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 1 vs Budget 2025 Level 2 Level 2 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731- Waste Disposal Sub -Department 702 - Leachate Plant 410.110 Salaries 202,784.32 203,385.44 216,331.00 179,291.75 192,248.00 192,248.00 .00 410.120 Temporary Help 58.49 140.46 .00 107.98 64,449.00 64,449.00 .00 410.130 Overtime 4,682.10 3,914.01 6,337.00 4,444.46 5,000.00 5,000.00 .00 410.152 Cell Phone Stipend 2,586.00 2,796.00 3,042.00 2,330.00 3,204.00 3,204.00 .00 420.110 Unemployment Taxes 20.17 20.51 23.00 18.34 265.00 265.00 .00 420.120 FICA Taxes 15,183.84 15,289.32 17,267.00 13,515.69 20,265.00 20,265.00 .00 420.130 Group Insurance 66,613.75 63,824.21 71,253.00 59,142.20 64,032.00 64,032.00 .00 420.140 Retirement 57,790.45 50,280.62 55,890.00 40,488.48 52,784.00 52,784.00 .00 420.150 Workers Compensation 8,234.43 7,618.21 8,321.00 6,749.13 11,152.00 11,152.00 .00 430.130 Consultants 13,319.50 29,067.45 50,000.00 1,574.75 50,000.00 50,000.00 .00 430.140 Contracted Services 8,249.50 16,518.30 25,000.00 30,950.70 30,000.00 30,000.00 .00 430.144 Design Services .00 .00 10,000.00 .00 10,000.00 10,000.00 .00 430.164 Construction Services .00 .00 20,000.00 .00 20,000.00 20,000.00 .00 430.166 Laboratory Services 32,428.61 44,472.01 70,000.00 37,454.87 75,000.00 75,000.00 .00 450.110 Operating Supplies 14,217.43 16,423.06 15,000.00 18,898.91 20,000.00 20,000.00 .00 450.111 Chemicals 68,492.66 5,396.37 100,000.00 62,794.60 100,000.00 100,000.00 .00 450.120 Printing / Binding 49.45 256.33 100.00 204.58 300.00 300.00 .00 450.140 Dues / Books / Periodicals .00 200.00 500.00 100.00 500.00 500.00 .00 450.170 Machinery/ Equipment <$5000 11,365.52 3,289.60 25,000.00 16,553.09 25,000.00 25,000.00 .00 450.180 Equipment Rental .00 .00 10,000.00 .00 10,000.00 10,000.00 .00 450.221 Property Insurance 2,632.00 2,914.00 3,000.00 23,464.00 23,500.00 23,500.00 .00 450.222 General Liablity Insurance Coverage 2,081.00 2,129.00 2,200.00 1,427.00 1,500.00 1,500.00 .00 450.224 Insurance Coverage Discounts (1,610.00) (1,678.00) (1,000.00) (5,015.00) .00 .00 .00 450.230 Advertising / Hearings .00 .00 250.00 .00 250.00 250.00 .00 450.270 Continuing Education 302.25 2,710.00 4,000.00 310.00 4,000.00 4,000.00 .00 450.290 Recruit / Relocation 83.58 90.78 .00 .00 5,000.00 5,000.00 .00 450.300 Travel/ Per Diem .00 .00 3,000.00 .00 3,000.00 3,000.00 .00 450.327 Fines .00 11.19 .00 .00 .00 .00 .00 450.340 Telephone/Communications 1,063.65 518.77 1,200.00 1,904.87 2,500.00 2,500.00 .00 450.350 Electricity 80,435.63 84,254.16 85,000.00 58,915.44 90,000.00 90,000.00 .00 450.365 Fuel - Vehicle 1,870.97 1,912.96 2,000.00 1,462.71 2,000.00 2,000.00 .00 450.380 Snow Removal/ Sanding 1,305.00 7,500.00 4,500.00 2,945.00 5,000.00 5,000.00 .00 450.392 Septic Tank Disposal .00 .00 2,000.00 .00 4,000.00 4,000.00 .00 450.430 Maint & Repairs 4,982.66 33,532.43 35,000.00 5,336.90 35,000.00 35,000.00 .00 450.434 Building Maint & Repairs .00 2,645.54 10,000.00 1,093.81 10,000.00 10,000.00 .00 450.440 Auto Maint & Repairs 126.51 226.86 5,000.00 102.96 5,000.00 5,000.00 .00 450.451 Licenses & Permits .00 10.00 2,500.00 .00 2,500.00 2,500.00 .00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 77 of 89 W n Z' sv Z3 z 0 v 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 530 - Solid Waste Disposal Fund Totals REVENUE TOTALS $3,760,279.17 $4,126,644.09 $4,294,684.00 $3,433,093.13 $4,760,987.00 $4,760,987.00 $0.00 EXPENSE TOTALS $9,108,711.96 $2,774,636.48 $4,294,684.00 $2,756,348.92 $4,760,987.00 $4,760,987.00 $0.00 Fund 530 - Solid Waste Disposal Fund Totals ($5,348,432.79) $1,352,007.61 $0.00 $676,744.21 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 78 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731- Waste Disposal Sub -Department 702 - Leachate Plant 450.461 Safety Supplies 961.35 2,265.66 5,000.00 3,147.35 5,000.00 5,000.00 .00 450.540 Clothing Allowance 291.82 .00 1,400.00 479.18 1,400.00 1,400.00 .00 466.220 Auto Liability Insurance 756.00 756.00 750.00 837.00 800.00 800.00 .00 470.100 Machinery/ Equipment >$5000 12,352.04 88,847.86 75,000.00 .00 75,000.00 75,000.00 .00 472.020 Depr -Buildings .00 267,180.50 .00 .00 267,181.00 267,181.00 .00 472.030 Depr- Site Improvement .00 .00 .00 .00 153,850.00 153,850.00 .00 472.120 Depr-Machinery/ Equipment 1,435.20 .00 1,435.00 .00 .00 .00 .00 476.105 Loan -Interest 177,623.51 166,087.42 157,568.00 157,568.33 146,032.00 146,032.00 .00 494.490 Capital Projects - Solid Waste Collection & Disposal 2,500,000.00 .00 .00 .00 .00 .00 .00 Sub -Department 702 - Leachate Plant Totals $3,292,769.39 $1,124,807.03 $1,103,867.00 $728,599.08 $1,596,712.00 $1,596,712.00 $0.00 Department 731 - Waste Disposal Totals $9,108,711.96 $2,774,636.48 $4,294,684.00 $2,756,348.92 $4,760,987.00 $4,760,987.00 $0.00 EXPENSE TOTALS $9,108,711.96 $2,774,636.48 $4,294,684.00 $2,756,348.92 $4,760,987.00 $4,760,987.00 $0.00 Fund 530 - Solid Waste Disposal Fund Totals REVENUE TOTALS $3,760,279.17 $4,126,644.09 $4,294,684.00 $3,433,093.13 $4,760,987.00 $4,760,987.00 $0.00 EXPENSE TOTALS $9,108,711.96 $2,774,636.48 $4,294,684.00 $2,756,348.92 $4,760,987.00 $4,760,987.00 $0.00 Fund 530 - Solid Waste Disposal Fund Totals ($5,348,432.79) $1,352,007.61 $0.00 $676,744.21 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 78 of 89 A Ll v 0 z 0 v 0 N 0 N 0 K'oDLAK'IsrA-2vD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 79 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 540 - Hospital Fund REVENUE Department 000 - Fund Revenues 361.100 Interest Earnings 22,301.28 135,066.93 85,000.00 174,346.05 .00 .00 .00 361.107 Lease Interest - (GASB 87) 334,293.48 280,574.49 .00 .00 .00 .00 .00 361.300 Change in Fair Market Value (169,632.25) (73,983.25) .00 134,739.26 .00 .00 .00 363.950 GASB 87 Lease Adjustment (213,464.04) (213,464.04) .00 .00 .00 .00 .00 380.916 Providence Lease 1,384,272.00 1,384,272.00 1,384,272.00 1,268,916.00 1,384,272.00 1,384,272.00 .00 391.495 Capital Projects- Hospital .00 251,362.00 .00 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $1,357,770.47 $1,763,828.13 $1,469,272.00 $1,578,001.31 $1,384,272.00 $1,384,272.00 $0.00 REVENUE TOTALS $1,357,770.47 $1,763,828.13 $1,469,272.00 $1,578,001.31 $1,384,272.00 $1,384,272.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 79 of 89 W n Z' W Z3 0 0 z 0 v 0 W 0 N BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 80 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 540 - Hospital Fund EXPENSE Department 740 - Hospital Enterprise Fund 410.110 Salaries 9,622.63 2,432.81 .00 1,968.60 .00 .00 .00 410.140 Allocated Salaries 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 .00 420.110 Unemployment Taxes .98 .27 .00 .20 .00 .00 .00 420.120 FICA Taxes 723.90 186.58 .00 142.35 .00 .00 .00 420.130 Group Insurance 1,772.28 464.49 .00 975.63 .00 .00 .00 420.140 Retirement 2,103.99 555.49 .00 424.32 .00 .00 .00 420.150 Workers Compensation 347.12 67.74 .00 6.15 .00 .00 .00 430.140 Contracted Services .00 .00 .00 .00 10,000.00 10,000.00 .00 431.120 Legal Fees 120.00 .00 .00 .00 2,000.00 2,000.00 .00 450.430 Maint & Repairs 600.00 .00 .00 89.30 .00 .00 .00 450.436 R&R Repairs and Maintenance .00 265.43 .00 194,198.86 .00 .00 .00 450.450 Contingencies .00 .00 368,861.00 .00 271,861.00 271,861.00 .00 472.020 Depr -Buildings 758,103.77 1,285,246.56 758,103.00 .00 758,103.00 758,103.00 .00 472.030 Depr- Site Improvement 298,217.27 24,851.44 298,217.00 .00 298,217.00 298,217.00 .00 472.120 Depr-Machinery/ Equipment 3,772.12 16,442.35 3,772.00 .00 3,772.00 3,772.00 .00 494.495 Capital Projects -Hospital 140,000.00 8,823,475.50 .00 .00 .00 .00 .00 Department 740 - Hospital Enterprise Fund Totals $1,255,703.06 $10,194,307.66 $1,469,272.00 $238,124.41 $1,384,272.00 $1,384,272.00 $0.00 EXPENSE TOTALS $1,255,703.06 $10,194,307.66 $1,469,272.00 $238,124.41 $1,384,272.00 $1,384,272.00 $0.00 Fund 540 - Hospital Fund Totals REVENUE TOTALS $1,357,770.47 $1,763,828.13 $1,469,272.00 $1,578,001.31 $1,384,272.00 $1,384,272.00 $0.00 EXPENSE TOTALS $1,255,703.06 $10,194,307.66 $1,469,272.00 $238,124.41 $1,384,272.00 $1,384,272.00 $0.00 Fund 540 - Hospital Fund Totals $102,067.41 ($8,430,479.53) $0.00 $1,339,876.90 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 80 of 89 W n Z' W Z3 0 0 z 0 v 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 81 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 545- Long Term Care Center REVENUE Department 000 - Fund Revenues 361.100 Interest Earnings 34,419.34 110,334.74 70,000.00 108,313.32 110,000.00 110,000.00 .00 361.107 Lease Interest - (GASB 87) 464,106.38 434,456.97 .00 .00 .00 .00 .00 361.300 Change in Fair Market Value (196,299.48) (44,070.41) .00 48,276.19 .00 .00 .00 363.950 GASB 87 Lease Adjustment (278,440.56) (278,440.56) .00 .00 (278,440.00) (278,440.00) .00 380.918 LTC Lease 1,043,628.00 1,043,628.00 1,043,628.00 956,659.00 1,043,628.00 1,043,628.00 .00 Department 000 - Fund Revenues Totals $1,067,413.68 $1,265,908.74 $1,113,628.00 $1,113,248.51 $875,188.00 $875,188.00 $0.00 REVENUE TOTALS $1,067,413.68 $1,265,908.74 $1,113,628.00 $1,113,248.51 $875,188.00 $875,188.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 81 of 89 W n Z' W Z3 0 0 z 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 545 - Long Term Care Center Totals REVENUE TOTALS $1,067,413.68 $1,265,908.74 $1,113,628.00 $1,113,248.51 $875,188.00 $875,188.00 $0.00 EXPENSE TOTALS $523,504.22 $28,427.92 $1,113,628.00 $139,104.66 $875,188.00 $875,188.00 $0.00 Fund 545 - Long Term Care Center Totals $543,909.46 $1,237,480.82 $0.00 $974,143.85 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 82 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 545- Long Term Care Center EXPENSE Department 742 - Elder Care 430.140 Contracted Services .00 3,150.00 10,000.00 .00 10,000.00 10,000.00 .00 431.120 Legal Fees 1,972.00 800.00 2,500.00 .00 .00 .00 .00 450.221 Property Insurance 44,079.00 48,732.00 50,000.00 26,674.00 50,000.00 50,000.00 .00 450.222 General Liablity Insurance Coverage 1,236.00 1,456.00 1,500.00 .00 1,500.00 1,500.00 .00 450.224 Insurance Coverage Discounts (12,660.00) (14,514.00) (14,000.00) (5,200.00) .00 .00 .00 450.450 Contingencies .00 .00 427,064.00 .00 658,734.00 658,734.00 .00 472.020 Depr -Buildings 518,932.87 41,581.29 518,933.00 .00 41,581.00 41,581.00 .00 476.244 Revenue Bond 2013B -Interest (30,055.65) (52,777.37) 117,631.00 117,630.66 113,373.00 113,373.00 .00 Department 742 - Elder Care Totals $523,504.22 $28,427.92 $1,113,628.00 $139,104.66 $875,188.00 $875,188.00 $0.00 EXPENSE TOTALS $523,504.22 $28,427.92 $1,113,628.00 $139,104.66 $875,188.00 $875,188.00 $0.00 Fund 545 - Long Term Care Center Totals REVENUE TOTALS $1,067,413.68 $1,265,908.74 $1,113,628.00 $1,113,248.51 $875,188.00 $875,188.00 $0.00 EXPENSE TOTALS $523,504.22 $28,427.92 $1,113,628.00 $139,104.66 $875,188.00 $875,188.00 $0.00 Fund 545 - Long Term Care Center Totals $543,909.46 $1,237,480.82 $0.00 $974,143.85 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 82 of 89 W n Z' W Z3 0 0 z 0 v 0 0 N CD BOWOU19H Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 83 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 555 - KFRC REVENUE Department 000 - Fund Revenues 335.190 PERS on Behalf Payment (7,179.95) (7,339.02) 3,015.00 3,494.83 7,265.00 7,265.00 .00 361.100 Interest Earnings 23,738.82 62,211.60 .00 71,815.49 .00 .00 .00 361.104 Loan Interest 38,089.73 33,421.21 28,586.00 26,921.24 23,580.00 23,580.00 .00 361.107 Lease Interest - (GASB 87) 346,070.46 327,549.81 .00 .00 .00 .00 .00 361.300 Change in Fair Market Value (137,554.75) (38,687.95) .00 55,562.56 .00 .00 .00 363.300 NOAA Lease (through GSA) 638,832.00 638,832.00 602,472.00 585,596.00 650,782.00 650,782.00 .00 363.303 Natural Resources Conservation (through GSA) 26,311.64 26,311.44 26,311.00 24,456.00 28,334.00 28,334.00 .00 363.304 NOAA COVID-19 Revenue (through GSA) 3,870.40 .00 .00 .00 .00 .00 .00 363.320 Fish & Game Lease 61,628.00 62,178.00 62,178.00 63,732.45 65,326.00 65,326.00 .00 363.340 KFRC Reception Revenue .00 1,456.00 500.00 3,242.88 1,500.00 1,500.00 .00 363.350 Kodiak Regional Aquaculture Association 18,924.72 17,347.66 18,924.00 24,607.66 26,844.00 26,844.00 .00 363.950 GASB 87 Lease Adjustment (179,286.05) (179,836.05) .00 .00 (179,836.00) (179,836.00) .00 380.294 Contributions .00 28.76 .00 54.00 .00 .00 .00 389.100 Use of Fund Balance .00 .00 833,315.00 .00 982,651.00 982,651.00 .00 391.426 Capital Projects - KFRC 28,955.00 .00 .00 .00 .00 .00 .00 Department 000 - Fund Revenues Totals $862,400.02 $943,473.46 $1,575,301.00 $859,483.11 $1,606,446.00 $1,606,446.00 $0.00 REVENUE TOTALS $862,400.02 $943,473.46 $1,575,301.00 $859,483.11 $1,606,446.00 $1,606,446.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 83 of 89 W T v O N CD #� BIol?IoGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Amended Budget 2024 Actual Amount Budget Worksheet Report Budget Year 2025 FY25 Manager's Diff Level 1 vs Budget 2025 Level 2 Level 2 Fund 555 - KFRC EXPENSE Department 758 - Research Facility 410.110 Salaries 118,019.42 119,642.21 110,195.00 67,398.88 194,810.00 194,810.00 .00 410.120 Temporary Help 985.96 3,424.37 5,478.00 1,552.32 11,104.00 11,104.00 .00 410.130 Overtime 1,794.07 1,953.63 .00 1,089.76 2,000.00 2,000.00 .00 410.140 Allocated Salaries 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 .00 410.152 Cell Phone Stipend 1,360.00 2,040.00 1,920.00 1,160.00 1,680.00 1,680.00 .00 420.110 Unemployment Taxes 12.01 12.20 12.00 6.89 210.00 210.00 .00 420.120 FICA Taxes 9,190.87 11,555.91 8,996.00 5,295.28 16,034.00 16,034.00 .00 420.130 Group Insurance 31,299.08 34,473.99 34,979.00 22,819.29 50,692.00 50,692.00 .00 420.140 Retirement 35,832.55 30,607.89 27,659.00 17,023.35 52,666.00 52,666.00 .00 420.145 OPEB & Pension Expense (56,674.00) (63,988.00) .00 .00 .00 .00 .00 420.150 Workers Compensation 6,214.31 5,199.67 4,279.00 1,129.69 8,300.00 8,300.00 .00 450.100 Office Supplies 101.46 35.55 300.00 78.62 250.00 250.00 .00 450.110 Operating Supplies 156.00 1,882.35 2,000.00 2,252.80 3,000.00 3,000.00 .00 450.160 Furniture / Fixtures .00 .00 500.00 .00 1,500.00 1,500.00 .00 450.220 Insurance & Bonding .00 .00 .00 188.00 .00 .00 .00 450.224 Insurance Coverage Discounts (7,044.00) (8,815.00) .00 (5,479.00) .00 .00 .00 450.270 Continuing Education 289.75 .00 2,000.00 .00 2,000.00 2,000.00 .00 450.300 Travel/ Per Diem .00 .00 1,000.00 .00 1,000.00 1,000.00 .00 450.340 Telephone/Communications 1,785.34 1,804.69 1,800.00 1,545.89 2,000.00 2,000.00 .00 450.365 Fuel - Vehicle 1,985.67 2,717.28 2,000.00 2,490.94 2,500.00 2,500.00 .00 450.435 Maint Agreements 9,937.87 10,404.78 25,000.00 7,984.73 25,000.00 25,000.00 .00 450.440 Auto Maint & Repairs 130.98 2,695.39 3,000.00 242.71 3,000.00 3,000.00 .00 450.451 Licenses & Permits .00 10.00 .00 .00 10,000.00 10,000.00 .00 450.461 Safety Supplies 806.26 272.63 3,000.00 134.30 3,000.00 3,000.00 .00 450.490 Interest Expense .00 .00 .00 .00 1,000.00 1,000.00 .00 450.540 Clothing Allowance 532.09 1,391.47 700.00 608.34 700.00 700.00 .00 452.140 Design Services .00 .00 .00 .00 20,000.00 20,000.00 .00 452.150 Construction Service .00 .00 .00 .00 500,000.00 500,000.00 .00 470.100 Machinery/ Equipment >$5000 .00 .00 .00 .00 15,000.00 15,000.00 .00 472.020 Depr -Buildings 594,680.33 594,680.00 595,000.00 .00 .00 .00 .00 472.030 Depr- Site Improvement 69,895.69 93,781.98 102,000.00 .00 .00 .00 .00 472.120 Depr-Machinery/ Equipment 31,408.61 31,408.39 .00 .00 .00 .00 .00 480.130 Contracted Services 45,900.19 47,499.57 75,000.00 34,280.68 75,000.00 75,000.00 .00 480.140 Aquarium Cleaning .00 425.72 .00 .00 2,000.00 2,000.00 .00 481.120 Fuel 17,641.10 114,684.02 25,000.00 90,536.41 100,000.00 100,000.00 .00 481.130 System Maint & Repair 3,498.54 3,771.99 25,000.00 2,422.72 25,000.00 25,000.00 .00 482.110 Electrical- Light & Power 206,890.96 122,919.56 200,000.00 85,286.58 200,000.00 200,000.00 .00 482.120 Replacement Parts .00 2,356.38 15,000.00 1,346.54 15,000.00 15,000.00 .00 Run by Dora Cross on 05/06/2024 13:07:36 PM Page 84 of 89 W n Z' W Z3 0 0 z 0 v 0 00 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:37 PM Page 85 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 555 - KFRC EXPENSE Department 758 - Research Facility 482.140 System Maint & Repair 4,112.62 54,274.33 25,000.00 2,916.62 15,000.00 15,000.00 .00 483.110 Water 25,029.97 41,054.15 60,000.00 32,644.57 60,000.00 60,000.00 .00 483.120 Supplies .00 .00 3,000.00 .00 3,000.00 3,000.00 .00 483.130 System Maint & Repair 4,276.42 47,679.38 25,000.00 15,977.40 25,000.00 25,000.00 .00 483.140 Sea Water Pump Repairs 27,560.20 17,498.30 10,000.00 5,679.40 10,000.00 10,000.00 .00 484.110 Utilities - Ventilate 3,950.00 .00 5,000.00 .00 5,000.00 5,000.00 .00 484.120 System Maint & Repair 422.00 2,114.50 10,000.00 2,732.36 10,000.00 10,000.00 .00 485.110 Salaries .00 .00 .00 .00 10,000.00 10,000.00 .00 485.120 System Maint & Repair 1,904.76 2,434.59 10,000.00 1,952.27 4,000.00 4,000.00 .00 486.110 Building Engineer/ Management .00 .00 .00 .00 5,000.00 5,000.00 .00 486.111 Chemicals .00 .00 .00 2,789.34 20,000.00 20,000.00 .00 486.140 Lawn / Landscape Maint .00 .00 5,000.00 .00 .00 .00 .00 486.150 Other .00 4,456.09 .00 196.47 .00 .00 .00 486.160 100% Non-NOAA Expenses .00 16,415.88 .00 .00 .00 .00 .00 486.170 Machinery / Equipment 1,391.51 2,299.99 20,000.00 1,021.81 .00 .00 .00 486.220 Insurance & Bonding 24,572.00 30,483.00 30,483.00 27,929.00 .00 .00 .00 486.340 Telephone/Communications 6,489.16 6,539.12 7,000.00 4,939.93 7,000.00 7,000.00 .00 486.380 Snow Removal/ Disposal 15,375.50 15,000.00 15,000.00 21,442.50 20,000.00 20,000.00 .00 486.390 Refuse Collection 7,092.92 7,762.24 9,000.00 5,714.76 9,000.00 9,000.00 .00 486.430 Maint & Repairs 4,152.87 6,497.52 10,000.00 3,791.93 10,000.00 10,000.00 .00 486.451 Licenses & Permits(KRFC) .00 .00 10,000.00 1,150.00 .00 .00 .00 487.430 Building Maint & Repairs 1,941.29 6,999.93 25,000.00 2,070.98 25,000.00 25,000.00 .00 494.428 Capital Projects - (KFRC) 250,000.00 .00 .00 .00 .00 .00 .00 Department 758 - Research Facility Totals $1,528,902.33 $1,454,357.64 $1,575,301.00 $498,345.06 $1,606,446.00 $1,606,446.00 $0.00 EXPENSE TOTALS $1,528,902.33 $1,454,357.64 $1,575,301.00 $498,345.06 $1,606,446.00 $1,606,446.00 $0.00 Fund 555 - KFRC Totals REVENUE TOTALS $862,400.02 $943,473.46 $1,575,301.00 $859,483.11 $1,606,446.00 $1,606,446.00 $0.00 EXPENSE TOTALS $1,528,902.33 $1,454,357.64 $1,575,301.00 $498,345.06 $1,606,446.00 $1,606,446.00 $0.00 Fund 555 - KFRC Totals ($666,502.31) ($510,884.18) $0.00 $361,138.05 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:37 PM Page 85 of 89 W s? Z' W Z3 0 0 z 0 v 0 0 N CD BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:37 PM Page 86 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 556 - Research Court Apartments REVENUE Department 000 - Fund Revenues 335.190 PERS on Behalf Payment .00 .00 .00 .00 70.00 70.00 .00 361.100 Interest Earnings 827.61 3,221.01 2,400.00 4,091.23 4,000.00 4,000.00 .00 361.300 Change in Fair Market Value (4,976.52) (1,193.66) .00 3,169.33 .00 .00 .00 363.321 Apartment Rent 85,517.92 94,755.16 91,830.00 80,675.00 88,200.00 88,200.00 .00 380.170 Other 200.00 .00 .00 200.00 .00 .00 .00 389.100 Use of Fund Balance .00 .00 24,055.00 .00 17,657.00 17,657.00 .00 Department 000 - Fund Revenues Totals $81,569.01 $96,782.51 $118,285.00 $88,135.56 $109,927.00 $109,927.00 $0.00 REVENUE TOTALS $81,569.01 $96,782.51 $118,285.00 $88,135.56 $109,927.00 $109,927.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:37 PM Page 86 of 89 W n Z' W Z3 z 0 T Sy N O O O N O BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 556 - Research Court Apartments Totals REVENUE TOTALS $81,569.01 $96,782.51 $118,285.00 $88,135.56 $109,927.00 $109,927.00 $0.00 EXPENSE TOTALS $82,580.50 $79,090.78 $118,285.00 $39,175.52 $109,927.00 $109,927.00 $0.00 Fund 556 - Research Court Apartments Totals ($1,011.49) $17,691.73 $0.00 $48,960.04 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:37 PM Page 87 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 556 - Research Court Apartments EXPENSE Department 759 - Apartments 410.110 Salaries 5,011.06 3,431.61 7,530.00 3,035.85 1,464.00 1,464.00 .00 410.120 Temporary Help .00 184.34 .00 52.67 .00 .00 .00 410.130 Overtime .00 71.45 .00 311.76 .00 .00 .00 420.110 Unemployment Taxes 3.56 .39 1.00 .33 1.00 1.00 .00 420.120 FICA Taxes 369.95 275.02 576.00 253.83 112.00 112.00 .00 420.130 Group Insurance 1,132.89 1,201.57 3,463.00 1,205.07 1,334.00 1,334.00 .00 420.140 Retirement 1,104.30 776.35 1,890.00 726.63 392.00 392.00 .00 420.150 Workers Compensation 213.52 152.39 238.00 116.59 58.00 58.00 .00 431.120 Legal Fees 60.00 .00 .00 .00 .00 .00 .00 450.160 Furniture / Fixtures .00 .00 .00 1,399.00 1,500.00 1,500.00 .00 450.221 Property Insurance 3,696.00 .00 4,000.00 .00 4,000.00 4,000.00 .00 450.222 General Liablity Insurance Coverage 118.00 .00 120.00 25.00 .00 .00 .00 450.224 Insurance Coverage Discounts (1,061.00) (1,392.00) (1,000.00) (753.00) .00 .00 .00 450.340 Telephone/Communications 1,266.58 1,285.92 1,200.00 1,156.82 1,500.00 1,500.00 .00 472.030 Depr- Site Improvement 34,066.61 34,066.00 34,067.00 .00 34,066.00 34,066.00 .00 480.130 Contracted Services 3,666.29 5,792.84 10,000.00 2,070.62 10,000.00 10,000.00 .00 481.120 Fuel 12,579.20 12,785.00 15,000.00 11,596.05 15,000.00 15,000.00 .00 481.130 System Maint & Repair .00 259.60 5,000.00 442.44 5,000.00 5,000.00 .00 482.110 Electrical - Light & Power 5,708.56 5,401.77 7,500.00 4,066.85 7,500.00 7,500.00 .00 482.120 Replacement Parts .00 .00 1,000.00 275.26 1,000.00 1,000.00 .00 482.130 Power / Seawater System .00 .00 .00 44.76 .00 .00 .00 482.140 System Maint & Repair .00 67.12 2,500.00 .00 2,500.00 2,500.00 .00 483.110 Water 7,995.17 8,337.32 12,000.00 6,466.02 10,000.00 10,000.00 .00 483.120 Supplies 182.75 .00 1,000.00 .00 1,000.00 1,000.00 .00 483.130 System Maint & Repair 257.98 498.49 2,500.00 .00 2,500.00 2,500.00 .00 484.110 Utilities - Ventilate .00 .00 .00 51.02 .00 .00 .00 486.150 Other 1,708.78 748.87 700.00 565.60 .00 .00 .00 486.170 Machinery / Equipment 2,999.98 .00 3,000.00 1,942.98 5,000.00 5,000.00 .00 486.220 Insurance & Bonding (3.86) 4,814.00 .00 3,856.00 .00 .00 .00 486.430 Maint & Repairs 1,504.18 .00 1,000.00 109.86 1,000.00 1,000.00 .00 487.430 Building Maint & Repairs .00 332.73 5,000.00 157.51 5,000.00 5,000.00 .00 Department 759 - Apartments Totals $82,580.50 $79,090.78 $118,285.00 $39,175.52 $109,927.00 $109,927.00 $0.00 EXPENSE TOTALS $82,580.50 $79,090.78 $118,285.00 $39,175.52 $109,927.00 $109,927.00 $0.00 Fund 556 - Research Court Apartments Totals REVENUE TOTALS $81,569.01 $96,782.51 $118,285.00 $88,135.56 $109,927.00 $109,927.00 $0.00 EXPENSE TOTALS $82,580.50 $79,090.78 $118,285.00 $39,175.52 $109,927.00 $109,927.00 $0.00 Fund 556 - Research Court Apartments Totals ($1,011.49) $17,691.73 $0.00 $48,960.04 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:37 PM Page 87 of 89 A LI v 0 z 0 v 0 N O 0 N 0 BUl?UTIGH Budget Worksheet Report Budget Year 2025 Run by Dora Cross on 05/06/2024 13:07:37 PM Page 88 of 89 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 560 - 911 Service REVENUE Department 000 - Fund Revenues 380.215 Customer Charges 301,289.17 325,980.82 300,000.00 227,629.73 310,000.00 310,000.00 .00 Department 000 - Fund Revenues Totals $301,289.17 $325,980.82 $300,000.00 $227,629.73 $310,000.00 $310,000.00 $0.00 REVENUE TOTALS $301,289.17 $325,980.82 $300,000.00 $227,629.73 $310,000.00 $310,000.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:37 PM Page 88 of 89 W s? Z' W Z3 0 0 z 0 v 0 N O N 0 N O BUl?UTIGH Budget Worksheet Report Budget Year 2025 Fund 560 - 911 Service Totals REVENUE TOTALS 2022 Actual 2023 Actual 2024 Amended 2024 Actual FY25 Manager's $310,000.00 Diff Level 1 vs Account Account Description Amount Amount Budget Amount Budget 2025 Level 2 Level 2 Fund 560 - 911 Service $52.00 ($52.00) $0.00 $28,228.27 $0.00 $0.00 $0.00 EXPENSE Department 760- NIRF or 911 Service $46,080,499.00 $48,564,410.58 $40,918,401.00 $37,603,286.97 $40,977,019.00 $41,026,836.00 $49,817.00 410.140 Allocated Salaries 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 .00 444.115 Telephone Services 299,460.17 324,200.82 298,500.00 197,901.46 308,500.00 308,500.00 .00 450.222 General Liablity Insurance Coverage 404.00 467.00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (127.00) (135.00) .00 .00 .00 .00 .00 Department 760 - NIRF or 911 Service Totals $301,237.17 $326,032.82 $300,000.00 $199,401.46 $310,000.00 $310,000.00 $0.00 EXPENSE TOTALS $301,237.17 $326,032.82 $300,000.00 $199,401.46 $310,000.00 $310,000.00 $0.00 Fund 560 - 911 Service Totals REVENUE TOTALS $301,289.17 $325,980.82 $300,000.00 $227,629.73 $310,000.00 $310,000.00 $0.00 EXPENSE TOTALS $301,237.17 $326,032.82 $300,000.00 $199,401.46 $310,000.00 $310,000.00 $0.00 Fund 560 - 911 Service Totals $52.00 ($52.00) $0.00 $28,228.27 $0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $46,080,499.00 $48,564,410.58 $40,918,401.00 $37,603,286.97 $40,977,019.00 $41,026,836.00 $49,817.00 EXPENSE GRAND TOTALS $42,691,505.53 $54,261,664.69 $40,918,401.00 $32,317,258.00 $40,977,019.00 $41,026,836.00 $49,817.00 Net Grand Totals $3,388,993.47 ($5,697,254.11) $0.00 $5,286,028.97 $0.00 $0.00 $0.00 Run by Dora Cross on 05/06/2024 13:07:37 PM Page 89 of 89 Kodiak Island Borough OFFICE of the MANAGER 710 Mill Bay Road Kodiak, Alaska 99615 Phone (907) 486-9301 TO: Kodiak Island Borough Assembly FROM: Aimee Williams RE: Manager's Report, June 6, 2024 Manager's Department Budget Calendar — o Local Contribution Ask Received — April 30th Q o Level II Manager's Budget — Draft included in May 9th WS packet Q o Budget Ordinance in Packet Review — May 9th Q o Certified Roll Expected — May 9th Q o Ordinance Introduction — May 16th Q o Special Meeting for Local Contribution Decision — May 30th Q o Balanced Budget / Updated Ordinances / MAPTR Information with a 9.0 Mill Rate sent to Assembly —June 1St Q o Public Hearing and Adoption— Tonight o Due Date — June 10th Staff Updates — • Thank you to Keith Morin, for the years of service at the landfill. Keith is off to enjoy his second retirement. • Welcome back Hans Moody to Engineering & Facilities as a summer laborer. Petersen Roof — • Last Friday, several leaks were found under and around a section of roof that had been removed and had the first layer of waterproof barrier placed. The contractor was fast to identify the sources of water and protect the interior contents to the best of their abilities. KIBSD is working directly with the contractor to identify items that will need to be replaced. The E&F Director walked me AGENDA ITEM #11.A1 through the school on Friday afternoon to see the issues. We were there again yesterday, and I am happy to report that the interior of the school is much drier and there has been a lot of plastic placed over interior contents to prevent any more loss. The contractor is encountering unexpected / undocumented roof structures that are unplanned for and will require change orders to address. (Different sections of the roof are several inches lower than other parts of the roof and there was no documentation of these differences in the designs. As different sections of the roof are removed, these different levels of the roof foundation are being discovered) • HVAC system components are being identified as useful and less useful Villages — Port Lions requested that our Community Development Department attends a work session so that they can learn more about the Borough powers and what they can and cannot do as a community when it comes to enforcing zoning, condemning buildings, etc. Chris French and Joe Grochmal will be attending via Zoom on June 11 to If there are Assembly members who want to travel to Port Lions to attend a work session, the next opportunity will be July 9th KISA Lease — Ready for review at the June 25th Work Session and approval at the June 27th regular meeting. Emergency Management Training — • Kodiak Island Borough will be hosting Texas A&M Engineering Extension Services (TEEX), Emergency Services Training Institute's MGT -312- Senior Officials Workshop for All Hazards Preparedness and MGT 340 — Crisis Management on June 10-11, 2024. All training will be delivered at Bayside Volunteer Fire Department. • Emails went out this morning reminding participants that they need to complete a pre-test, sign a general liability release form, and download the necessary materials. Current Recruitments — • General Accountant • Treatment Plant Operator Trainee or Operator— depending on experience. • Temporary Appraiser Technician • Baler Operator I Nage 1U4 of 1IU Community Development KO D IAK ISLAND PLAN 2045 Comprehensive Plan — The logo contest for the new comprehensive plan closed on May 17. Over 20 logos were submitted by Kodiak High School students. The winner of the competition was Tessa Davis. Her winning design is attached to the Manager's Report. An award presentation has been scheduled for the Assembly's regular meeting on June 27. ^BOROUGH Planning & Zoning Commission — The Commission has a work session scheduled for June 12. The ADU amendment and a review of the Commission bylaws associated with quorum and voting requirements are on the agenda. Assessing Department Field Work — The first round of postcards have been received in the areas that Assessing is reviewing this summer. The review areas this year include Monashka, Bells Flats, Chiniak, and Pasagshak. Assessing staff has begun field inspections. Current Projects — • Property cleanup for Tyler Conversion • Conversion meetings to align all department needs continue to take place. SC/DV exemptions- 53 letters for undetermined or no PFD filing were mailed out on May 13, 2024.47 of those applicants remain to be determined. Exemptions - 4 new exemption applications were received by the Jan. 15 deadline for 2024 for either non-profit religious or charitable uses. (KANA Marketplace, KCHC, Alutiiq Museum and Calvary Baptist Church Bells Flats) Additionally, an AG deferment exemption was applied for by the May 15 deadline. Special kudos! Cody Paschal achieved and received his Level II certification for Assessment! Our department is extremely proud of his accomplishment! Engineering and Facilities Saltery Cove Trail Improvement — Staff has received and is processing the billing from Island Trails Network for the work performed. Staff is waiting for ITN director to return to Kodiak to discuss path forward for the completion of this phase of the work. Invoicing submitted by ITN is being reviewed and approved by the Alaska Department of Fish and Game. Staff will await ADF&G approval prior to payment. A request has been made for ITN Director to contact the KIB to discuss the required completion survey and who is Page 205 of 270 AGENDA ITEM #11.A1 responsible for hiring the surveyor for the work. Staff will continue to consult with ADF&G regarding the status of the trail and any additional work or repair required. GSA (for NOAH) Fire Inspection — GSA representatives were in Kodiak to inspect the building's fire alarms and sprinkler systems. KIB personnel were on hand to fix any small discrepancies. The final outcome was good with the exception of scheduled maintenance tests for the generator system. HFAB — Hospital Facilities Advisory Board — Meeting to be scheduled. Awaiting information from PKIMC. Providence - A meeting was held today with the Providence Real Estate and Project Staff at the hospital. A review of progress related to the recently discussed Air Handler, Chiller and Other projects discussed with the Architectural Review Board. Solid Waste Contract Committee — A meeting was held this week and the final draft of the 2nd Amendment being prepared for a presentation to the assembly. Old Mental Health Facility — Sampling results received and reviewed. A item will be requested to be added to A discussion of the assembly, specific to the path forward will be required for guidance is required. Landfill — KIBSD — • Keith Morin is retiring, and his last day is Saturday. Thank you, Keith, for your service and hard work for the past several years. • Staff is attending webinars specific to EPA Electric Vehicle Grant programs. Petersen Roof — Job is progressing. Gym roof was removed. Large rain event resulted in multiple leaks and some surface damages to the interior. Contractor did react and salvaged many curriculum items and minimized facility damage. On site stock of materials has been covered with better tarps to prevent moisture accumulation. 95% of required material is on site. The KIB is discussing a square foot replacement cost for Y2 inch plywood. Job will continue between the hours of 7:00 am and 7:00 pm. Subcontractor has arrived from Arizona to take the lead for roof assembly installation. Pool Facility - KIBSD has refilled the pool. There is a deep clean of the facility being done and up and ready. Anticipate one week to clear water and heat to the appropriate temperature prior to opening to the public. Further repairs are to be planned and discussed. A determination as to how to pay for needed long term repairs is required. Paae 206 of 270 • E&F Staff, Manager, and KIBSD staff, and KIBSD Finance Director met today to go over the KIBSD Capital Improvement Project list. Leachate Treatment Plant —Staff continues to process as much leachate as the plant will allow to reduce the stored quantity. Awaiting timing for the delivery of the new pumps and various items that require replacement due to mis-sizing of the original pumps. Long Term Care — Contact has been made with the Providence real estate division. R&R discussion and lease update is being started. ADEC has given permission to land spread treated soils at the site this summer. Finance Department Annual Audit — Interim audit is scheduled for June 17th - 21St Staff is providing reports to our audit firm which will be used for future data sampling requests from the auditors. Property Taxes . Real Property: Final 30 -Day redemption period for those 2022 properties in foreclosure begins May 10th. Currently, only non -voidable forms of payment (cash, cashier's check or money orders) will be accepted as payment on those properties. If properties remain unredeemed on June 10th, staff will be petitioning the court for a Clerk's Deed to the property. • Personal Property: Borough staff is continuing to file small claims documents with the court for delinquent personal property accounts. Property Assessment and Taxation Implementation Project — Staff is continuing to meet with Tyler staff to review business rules and processes. Staffing — We are still advertising for a general accountant position. IT Department Security Audit - Working on the Security Audit submission reviews. 36 firms submitted proposals, which need to be scored by June 20. Working with Borough Manager to establish a three-member panel for the scoring. Power Outage Protocol - Reviewing and updating KIB's IT power outage procedures -- IT is putting together a step-by-step document that covers how to gracefully shut down and bring back up the data center and its servers and enterprise storage and networking. Website - Working with Meagan Christiansen on the www.kodiakak.us website redesign. Page 207 of 270 AGENDA ITEM #11.A, Network Management - Enabling sflow data from our core switches for network management purposes. a. Identifying current network cabling for an updated logical network diagram. b. Evaluating next steps for old ESXi software out at the landfill as current version is no longer getting security updates. Security - • Running Nessus Scans internally on the KIB network to identify any security risks. • Reviewing antivirus software installation coverage. • Initial scans are in, and IT is reviewing the results. a. Two servers comprise 90% of critical vulnerabilities which are being patched and updated. • Refining our departmental security processes to ensure that our assets and systems and the protections we administer are reviewed in a timely manner. • Reviewing and testing SIEM and Endpoint Security software for a fit with Kodiak Island Borough. Hardware - Reviewing Dell laptop models for the Borough hardware refresh. Software - Reviewing and updating our internet monitoring software. a. Upgrading our backup systems b. Upgrading GIS server software c. Upgrading pfsense firewall software Domain Migration - Working with Managed Service Provider GCSIT on technical advice regarding domain migration. GIS - a. All street view video taken so far has been uploaded to google for publishing. b. Assessing has tasked GIS with reviewing - 7800 property records for accuracy and updating our GIS data. a. Verify that the legal description is accurate in our records b. Check survey records and plat information for the properties and update our GIS systems. Bayside Fire Department Personnel Activity / Professional Development / Training • The Bayside Fire Department co -hosted a National Fire Academy First level leadership strategy and tactics course with the Kodiak Fire Department, at the BFD Training Facility. This course was well attended by members of the Kodiak Fire Dept. Bayside Fire Department and USCG Base Kodiak Fire Department. This is the first of a series of courses to be offered as outreach courses by the National Fire Academy at the Bayside FD. These courses are brought to Kodiak 6 Page 208 via the Alaska State Fire Marshal's Office at no cost to the local host department. • The Bayside Fire Department continues to process an application to obtain accreditation as a training facility via the State of Alaska Fire Marshal's Office. This will allow on island delivery of Firefighting, Hazardous Materials, and Leadership certification courses. The BFD continues to monitor the status of joint multi -agency grant application which includes our sister Borough Department, WBVFD. If awarded it will provide over $1 million in funding for regional departments to upgrade portable radios. For the Borough it will mean over $25,000 to upgrade our aging and non- compliant portable radios which our dedicated members rely on when performing dangerous operations in IDLH or immediately dangerous to life and health environments such as structure fires and hazardous materials incidents. We thank Capitol City Fire for being the lead agency in this grant. Campus Upgrades and Maintenance — Be on the lookout for members conducting community risk reduction activities, such as area surveys, building pre plan surveys, and identification of target hazards, and alternative water supply sources. If you are not sure what the BFD members are doing in your neighborhood, just walk up and ask them! Your firefighters love telling our community about the things they are doing for you! "Stuff to Just Make You Happy" — The BFD membership is working hard to have a solid presence in the community, and we thank Lt. Shelby Bacus, firefighter -engineer Chris Glade, firefighter -engineer Cody Foster, and probationary firefighter Joe Grochmal for spear heading this effort! This will dovetail with upcoming recruiting efforts by the department. e AGENDA ITEM #14.A.1. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 6, 2024 4 ' �s ASSEMBLY REGULAR MEETING SUBJECT: Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emergency Response Act (AHERA) Inspections With Satori Group, Inc. In The Amount Of $11,000 ORIGINATOR: Dave Conrad, E&F Director/Admin Official RECOMMENDATION: Move to authorize the Borough Manager to award Contract No. FY2024-34 for Triennial Asbestos Hazard Emergency Response Act (AHERA) Inspections with Satori Group, Inc. in the amount of $11,000. DISCUSSION: The Kodiak Island Borough is required under the Asbestos Hazard Emergency Response Act (AHERA) to perform triennial inspections of asbestos containing materials (ACM) in school facilities. The schools in the Kodiak Borough have ACM and these inspections are to ensure the continued safety of the occupants, students and staff. Inspections perform environmental analysis and re -inspection of the ACM at schools and note any degradation or deficiencies. The previous inspections occurred in 2021, at the cost of $9,280. The Engineering and Facilities (EF) staff began advertising the invitation to bid on April 26, 2024, on the Kodiak Island Borough website. Staff also advertised in the Anchorage Daily Newspaper on April 26, May 3, and May 10, as required by the KIB procurement code. The bid opening occurred on Monday May 20th in the Assembly Chambers at 2pm. Staff received four (4) of bids, reviewed, and verified all of bids submitted were valid submissions. Per the KIB Procurement Code the most responsible, lowest cost bid was submitted by Satori Group, Inc. As such, EF Staff recommends awarding the contract to Satori Group, Inc. ALTERNATIVES: 1. Take no action. 2. Reject all bids. FISCAL IMPACT: Staff is suggesting this work be funded from the Buildings and Grounds Budget - 220 235 430.140 School Buildings Major Repairs - Contracted Services. Funds are available within the remaining budget for the current fiscal year. OTHER INFORMATION: Kodiak Island Borough Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 210 of 270 AGENDA ITEM #14.A.1. Kodiak Island Borough Bid Tabulation Triennial AHERA Inspections 2024 Bid Opening: 5/24/2024 - 2:00pm - AC Pushed Due Date from 5.20.2024 Contractor Base Bid PM Hourly Inspector Hourly Bulk Sample Cost Environmental Management, Inc. $ 13,535.00 $ 168.14 $ 98.08 $ 27.00 Michael Baker International, Inc. $ 18,000.00 $ 215.00 $ 195.00 $ 9.00 Satori Group, Inc. $ 11,000.00 $ 104.23 $ 93.17 $ 25.00 HTRW, LLC $ 52,000.00 $ 150.00 $ 150.00 $ 10.00 This bid tabulation is unofficial until K/B staff have a chance to review and verify the bid documents submitted by the apparent low bidder, and a contract receives administrative or Assembly approval. Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 211 of 270 AGENDA ITEM #14.A.1. CONTRACT FY2024-34 Professional Services Agreement with Satori Group, Inc. for AHERA Inspection Services This AGREEMENT, made and entered into this _ day of , 2024 by and between the KODIAK ISLAND BOROUGH, organized under the laws of the State of Alaska, hereinafter referred to as the "Borough" and _Satori Group, Inc. a corporation authorized to do business in Alaska, with offices located at _1310 East 66t" Ave, Ste 2, Anchorage, AK 99518 , hereinafter referred to as the "Contractor." WITNESSETH WHEREAS, the Borough wishes to enter into a contract with an independent contractor to provide AHERA inspection services for school facilities on Kodiak Island; and WHEREAS, Satori Group, Inc. submitted a proposal asserting it is qualified to perform these services and able to do so in a timely manner. NOW, THEREFORE, in consideration of the mutual promises and covenants contained herein, the parties agree as follows: 1.0 DEFINITIONS 1.1 "Agreement" shall mean this Professional Services Agreement, including: 1.1.1 Contractor's Proposal, Exhibit A 1.2 "Change Order" is an addition to, or reduction of, or other revision approved by the Borough in the scope, complexity, character, or duration of the services or other provisions of this Agreement. 1.3 "Borough" shall all mean the Kodiak Island Borough, Alaska. 1.4 "Contracting Officer" shall mean Borough Manager, and include any successor or authorized representative. 1.5 "Project" shall mean AHERA inspections and reporting at school facilities on Kodiak Island. 2.0 TERM OF AGREEMENT. This Agreement shall take effect upon execution by both Borough and Contractor. This Agreement shall remain in full force and effect until the Project has been completed and further, until all claims and disputes have been concluded. The work is considered complete when the Borough has received and found acceptable the finished product of all work described in 4.0 Scope of Services or changes thereto. This date is not necessarily the Completion Date as described in 5.0 Completion Date. This Agreement may be amended only in writing and upon compliance with all applicable statutes, ordinances, and regulations. Page 1 of 8 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 212 of 270 AGENDA ITEM #14.A.1. CONTRACT FY2024-34 3.0 FEES. For engineering and design service described in 4.0 Scope of Service, the Borough will compensate the Contractor an amount not to exceed _Eleven Thousand Dollars and Zero Cents ($11,000.00). 4.0 SCOPE OF SERVICES. The Borough and Contractor have agreed upon a scope of work described in the Contractor's proposal, Exhibit A, to provide professional services based on approved standards and instructions. This Scope of Services can only be changed in writing pursuant to Section 26.0 of this Agreement. 5.0 SCHEDULE FOR COMPLETION. Reserved. 6.0 PERSONNEL/ORGANIZATION 6.1 Key Personnel. Work and services provided by the Contractor will be performed by: Alan Caldwell, Operations Manager Anna Scheiner, Environmental Scientist 6.2 Changes in Key Personnel. The Contractor shall give the Borough reasonable advance notice of any necessary substitution or change of key personnel and shall submit justification therefore in sufficient detail to permit the Borough to evaluate the impact of such substitution on this Agreement. No substitutions or other changes shall be made without the written consent of the Borough. 7.0 STANDARD OF PERFORMANCE. The Contractor agrees to provide all required professional services to complete the project and any additions or changes thereto. The Contractor accepts the relationship of trust and confidence established between it and the Borough by this Agreement. The Contractor covenants with the Borough to furnish its best skill and judgment, and to further the interest of the Borough at all times through efficient business administration and management. The Contractor shall provide all services in a competent manner. It is understood that some of the services to be rendered hereunder required professional judgment and skill. In those cases, the Contractor agrees to adhere to the standards of the applicable profession. 8.0 TIMELINESS OF PERFORMANCE. Time is of the essence in this Agreement. Contractor's failure to meet any such deadlines or required performance may adversely imperil other contractual obligations of the Borough. 9.0 COMPLIANCE WITH LAWS. The Contractor shall be familiar with and at all times comply with and observe all applicable federal, state and local laws, ordinances, rules, regulations, and executive orders, all applicable safety orders, all orders or decrees of administrative agencies, courts, or other legally constituted authorities having jurisdiction or authority over the Contractor, the Borough, or the service which may be in effect now or during performance of the services. 10.0 INDEMNITY. The Contractor shall indemnify, defend, and hold harmless the Borough from and against any claim of, or liability for, negligent acts, errors, and omissions of the Page 2 of 8 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 213 of 270 AGENDA ITEM #14.A.1. CONTRACT FY2024-34 Contractor under this agreement, including attorney fees and costs. The consultant is not required to indemnify, defend, or hold harmless the Borough for a claim of, or liability for, the independent negligent acts, errors, and omissions of the Borough. If there is a claim of, or liability for, a joint negligent act, error, or omission of the Contractor and the Borough, the indemnification, defense, and hold harmless obligation of the Contractor, and liability of the parties, shall be apportioned on a comparative fault basis. In this provision, "Contractor" and "Borough" include the employees, agents, and contractors who are directly responsible, respectively, to each. In this provision, "independent negligent acts, errors, and omissions of the Borough" means negligence other than in the Borough's selection, administration, monitoring, or controlling of the Contractor, or in approving or accepting the Contractor's work or the Contractor's subcontractors. 11.0 INSURANCE. The Contractor understands that no Borough insurance coverage, including Workers' Compensation, is extended to the Contractor while completing the services described in this Agreement. The Contractor shall carry adequate (commercially reasonable coverage levels) insurance covering Workers' Compensation, general public liability, automobile, professional liability, and property damage including a contractual liability endorsement covering the liability created or assumed under this Agreement. The Contractor shall not commence work under this Agreement or any work on any phase of the Project until the Contractor provides the Borough with certificates of insurance evidencing that all required insurance has been obtained. These insurance policies and any extension or renewals thereof must contain the following provisions or endorsements: a. Borough is an additional insured thereunder as respects liability arising out of or from the work performed by Contractor of Borough. b. Borough will be given thirty (30) days prior notice of cancellation or material alteration of any of the insurance policies specified in the certificate. c. Insurer waives all rights of subrogation against Borough and its employees or elected officials. d. The insurance coverage is primary to any comparable liability insurance carried by the Borough. Upon request, Contractor shall permit the Borough to examine any of the insurance policies specified herein. Any deductibles or exclusions in coverage will be assumed by the Contractor, for account of, and at the sole risk of the Contractor. 12.0 GOVERNING LAW. The laws of Alaska will determine the interpretation, performance and enforcement of this Agreement. 13.0 OWNERSHIP OF WORK PRODUCTS. Payment to the Contractor for services hereunder include full compensation for all work products and other materials produced by the Contractor and its subcontractors pertaining to this Agreement. The originals of all material prepared or developed by the Contractor or its employees, agents, or representatives hereunder, including documents, drawings, designs, calculations, maps, sketches, notes, reports, data, models, computer tapes, and samples shall become the property of the Borough when prepared, whether delivered or Page 3 of 8 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 214 of 270 AGENDA ITEM #14.A.1. CONTRACT FY2024-34 not, and shall, together with any materials furnished the Contractor and its employees, agents, or representatives by the Borough hereunder, be delivered to the Borough upon request and, upon termination or completion of this Agreement. Materials previously created and copyrighted by the Contractor included in this project will remain property of the Contractor. Copies will be made available to the Borough upon request. Materials purchased from and copyrighted by third parties are not included in this provision. 14.0 PATENTS, TRADEMARKS, AND COPYRIGHTS. The Contractor agrees to defend, indemnify, and save the Borough harmless from and against any and all claims, costs, royalties, damages and expenses of any kind of nature whatsoever (including attorneys' fees) which may arise out of or result from or be reasonably incurred in contesting any claim that the methods, processes, or acts employed by the Contractor or its employees in connection with the performance of services hereunder infringes or contributes to the infringement of any letter patent, trademark, or copyright. In case such methods, processes, or acts are in suit held to constitute infringement and use is enjoined, the Contractor, within reasonable time and at its own expense, will either secure a suspension of the injunction by procuring for the Borough a license or otherwise, or replace such method, process, etc., with one of equal efficiency. 15.0 NONWAIVER. No failure of the Borough or Contractor to insist upon the strict perfor- mance by the other of any of the terms of this Agreement or to exercise any right or remedy herein conferred shall constitute a waiver or relinquishment to any extent of its rights to rely upon such terms or rights on any future occasion. Each and every term, right, or remedy of this Agreement shall continue in full force and effect. 16.0 SAFETY/PERFORMANCE. The Contractor shall perform the work in a safe and workmanlike manner. The Contractor shall comply with all federal and state statues, ordinances, orders, rules, and regulations pertaining to the protection of workers and the public from injury or damage, and shall take all other reasonable precautions to protect workers and the public from injury or damage. 17.0 SUSPENSION OR TERMINATION. 17.1 Fault Termination or Suspension. This Agreement may be terminated by either party upon ten (10) days written notice if the other party fails substantially to perform in accordance with its terms. If the Borough terminates this Agreement it will pay the Contractor a sum equal to the percentage of work completed and accepted by the Borough that can be substantiated by the Contractor and the Borough, offset by any amounts owed to the Borough. However, within the ten (10) day Notice of Intent to terminate the party in default shall be given an opportunity to present a plan to correct its failure. 17.2 Convenience Suspension or Termination. The Borough may at any time terminate or suspend this Agreement for any reason including its own needs or convenience. In the event of a convenience termination or suspension for more than six (6) months, the Contractor will be compensated for authorized services and authorized expenditures performed to the date of receipt of written notice of termination or suspension. No fee or other compensation for the uncompleted portion of the services will be paid, except for already incurred indirect costs which the Contractor can establish and which would have been compensated but Page 4 of 8 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 215 of 270 AGENDA ITEM #14.A.1. CONTRACT FY2024-34 because of the termination or suspension would have to be absorbed by the Contractor without further compensation. 17.3 Activities Subsequent to Receipt of Notice of Termination or Suspension. Immediately upon receipt of a Notice of Termination or suspension and except as otherwise directed by the Borough or its Representative, the Contractor shall: a. stop work performed under this Agreement on the date and to the extent specified in the Notice; and b. transfer title to the Borough (to the extent that title has not already been transferred) and deliver in the manner, at the times, and to the extent directed by the Borough's representative, work in progress, completed work, supplies, and other material produced as a part of, or acquired in respect of the performance of the work terminated or suspended by the Notice. 18.0 EQUAL EMPLOYMENT OPPORTUNITY. The Contractor shall not discriminate against any employee or applicant for employment because of race, religion, color, national origin, or because of age, physical handicap, sex, marital status, change in marital status, pregnancy, or parenthood when the reasonable demands of the position do not require distinction on the basis of age, physical handicap, sex, marital status, changes in marital status, pregnancy, or parenthood. The Contractor shall take affirmative action required by law to ensure that applicants are employed and that employees are treated during employment without regard to their race, color, religion, national origin, ancestry, age, or marital status. 19.0 NO ASSIGNMENT OR DELEGATION. The Contractor may not assign, subcontract or delegate this Agreement, or any part of it, or any right to any of the money to be paid under it without written consent of the Contracting Officer. 20.0 INDEPENDENT CONTRACTOR. The Contractor shall be an independent contractor in the performance of the work agent of the Borough. under this Agreement and shall not be an employee or 21.0 PAYMENT OF TAXES. As a condition of performance of this Agreement, the Contractor shall pay all federal, state and local taxes incurred by the Contractor and shall require their payment by any other persons in the performance of this Agreement. 22.0 PRECEDENCE AND DIVISIBILITY. The provisions of this Agreement shall fully govern the services performed by the Contractor. If any term, condition, or provision of this Agreement is declared void or unenforceable, or limited in its application or effect, such event shall not affect any other provisions hereof and all other provisions shall remain fully enforceable. 23.0 ENTIRE AGREEMENT. This Agreement contains the entire agreement between the parties as to the services to be rendered by the Contractor. All previous or concurrent agreements, representations, warranties, promises, and conditions relating to the subject matter of this Agreement are superseded by this Agreement. Page 5 of 8 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 216 of 270 AGENDA ITEM #14.A.1. CONTRACT FY2024-34 24.0 COMPLETION OF WORK, TERM OF AGREEMENT. The Contractor shall perform all work in a timely fashion, and in accordance with the schedules included in this Agreement and Exhibits. 25.0 CLAIMS AND DISPUTES. Venue for all claims and disputes under this Agreement, if not otherwise resolved by the parties, shall be in the appropriate Alaska State court in Anchorage or Kodiak, Alaska. 26.0 CHANGES IN SCOPE OF WORK. 26.1 General. No claim for additional services not specifically provided in this Agreement will be allowed, nor may the Contractor do any work or furnish any materials not covered by the Agreement unless the work or material is ordered in writing by the Contracting Officer. Preparation of Change Orders and design changes, due to errors and/or omissions by the Contractor, will be done at the sole expense of the Contractor. 26.2 Changes in Scope of Work. The Borough or its representative may, at any time, by a written Change Order delivered to the Contractor, make changes to the scope of work, or authorize additional work outside the scope of work. 26.3 Compensation to the Contractor. If any Change Order for which compensation is allowed under this Article causes an increase or decrease in the estimated cost of, or time required for, the performance of any part of the work under this Agreement, or if such change otherwise affects other provisions of this Agreement, an equitable adjustment will be negotiated. Such an adjustment may be: a. in the estimated cost or completion schedule, or both; b. in the amount of fee to be paid; and c. in such other provisions of the Agreement as may be affected, and the Agreement shall be modified in writing accordingly. 26.4 Any claim by the Contractor for adjustment under this section must be asserted within fifteen (15) days from the day of receipt by the Contractor of the notification of change; provided, however, that the Borough or its representative, deciding that the facts justify such action, may receive and act upon any such claim asserted at any time prior to final payment under this Agreement. Failure to agree to any adjustment shall be a dispute within the meaning of Section 25.0 of this Agreement. 27.0 LIMITATION OF FUNDS. 27.1 At no time will any provision of this Agreement make the Borough or its representative liable for payment for performance of work under this Agreement in excess of the amount that has been appropriated by the Borough Assembly and obligated for expenditure for purposes of this Agreement. Page 6 of 8 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 217 of 270 AGENDA ITEM #14.A.1. CONTRACT FY2024-34 27.2 Change orders issued pursuant to Section 26 of this Agreement shall not be considered an authorization to the Contractor to exceed the amount allotted in the absence of a statement in the change order, or other modification increasing the amount allotted. 27.3 Nothing in this Section shall affect the right of the Borough under Section 17 to terminate this Agreement. 28.0 PRIOR WORK. For the purposes of this Agreement, work done at the request of the Borough or its representative before execution of this Agreement shall be deemed to be work done after its execution and shall be subject to all the conditions contained herein. 29.0 NOTICES. Any notices, bills, invoices, or reports required by the Agreement shall be sufficient if sent by the parties in the United States mail, postage paid, to the address noted below: Kodiak Island Borough Attn: Borough Manager 710 Mill Bay Road, Room 125 Kodiak, Alaska 99615 _Satori Group, Inc. —Attn: Alan Caldwell _1310 E. 66th Ave, Ste 2 Anchorage, AK 99518 IN WITNESS WHEREOF, the parties have executed this Agreement. Kodiak Island Borough Signed: By: Aimee Williams Title: Borough Manager Date: ATTEST: Nova M. Javier Borough Clerk (Borough seal) Satori Group, Inc. Signed: By: Title: Date: Page 7 of 8 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 218 of 270 AGENDA ITEM #14.A.1. CONTRACT FY2024-34 Exhibit A Page 8 of 8 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 219 of 270 AGENDA ITEM #14.A.1. May 21, 2024 Patricia Valerio, Project Assistant KIB Finance Office 710 Mill Bay Road, Kodiak, AK 99615 pvalerio@kodiakak.us RE: Kodiak School District Triennial AHERA Inspection Reports Satori Group, Inc. is pleased to provide our proposal for conducting the triannual Asbestos Hazard Emergency Response Act (AHERA) school inspections in accordance with 40 CFR 763. Satori Group has been providing environmental services since 2001. Contracting with Satori means a quality and thorough reports, a responsive and dedicated team of professionals, efficient and safe work procedures, and open lines of communication to ensure successful project completion. Satori employs degreed environmental professionals with numerous health and safety certifications. Our previous project experience includes the following: • AK DOT Ferry Hazardous Building Materials Surveys and Management Plans Five vessels 2023/24 • Nome Outfitters Reno Hazardous Building Materials Survey 2024 • QCC Nome Renovation Hazardous Building Materials Survey 2024 • Kodiak Island Housing Authority Hazardous Building Materials Survey 2024 • Bonanza Fuel Tank Farm Hazardous Building Materials Survey 2023 • Bonanza Fuel Express Hazardous Building Materials Survey 2023 • Kodiak School District Triannual Inspections 2021 • Kodiak School District Triannual Inspections 2011 • Mt. Iliamna Elementary School Hazardous Building Materials Survey 2021 • JBER Bldg. 800, 802, & 804 Hazardous Building Materials Surveys 2021 • Long House Hotel Hazardous Building Materials Survey 2019 • SREB Hazard Building Materials Survey 2019 • ADFG Glennallen Hazardous Building Materials Survey 2019 All work done for the project will be accomplished in accordance with the Request for Proposal (RFP). Satori will utilize certified, experienced AHERA Building Inspectors. Satori will work with the Kodiak Island Borough (KIB) to obtain and review the most recent version of the inspection reports. Satori will then compare the identified Asbestos Containing Materials (ACM) remaining in the buildings to the list provided in the RFP. Once verified, Satori will conduct an onsite visual inspection to identify the existing materials as well as any suspect materials that may have been missed previously. 1310 East 66th Avenue, Suite 2 Anchorage, AK 99518 Phone 907.332.0456 Fax 907.332.0457 www.gosatori.com Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 220 of 270 AGENDA ITEM #14.A.1. `%ko co Ns @F� Gtr SATORI GROUP Any suspect materials sampled will be analyzed using Polarized Light Microscopy (PLM) analysis. Samples will be sent to a certified National Voluntary Laboratory Accreditation Program (NVLAP) laboratory in accordance with 40 CFR 763. At the conclusion of the inspection, Satori will provide updated reports for KIB to file accordingly for required record keeping. Below you will find three (3) references per the RFP. Scott Dunlap Vice President Roger Hickel Contracting, Inc. 1101 Calaska Circle Anchorage, AK 99515 907-279-1400 John Clendenin RN AKDOT & PF 2132 Channel Drive Juneau, AK 99811 907-419-7258 Justin Wetzel Arcadis U.S. Inc 880 H Street Suite 101 Anchorage AK 99501 602-245-7173 Satori's anticipated time to complete the full review is approximately 40 calendar days. Our onsite time is anticipated to be 3-4 days. Please find enclosed our bid schedule as well as our hourly rates included per the RFP. Please let me know if there are any questions regarding this proposal. Respectfully, Alan Caldwell CSP Operations Manager 1310 East 66th Avenue, Suite 2 Anchorage, AK 99518 Phone 907.332.0456 Fax 907.332.0457 www.gosaLori.com Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 221 of 270 ALAN M. CALDWELL QUALIFICATIONS SUMMARY AGENDA ITEM #14.A.1. Mr. Caldwell is extremely knowledgeable of environmental regulations, sampling of environmental media, and OSHA & EPA Health and Safety regulations. He has performed environmental sampling throughout Alaska for soils, groundwater, asbestos, lead, and mold. His experience includes non-regulated Underground Storage Tank closure sampling, low -flow groundwater sampling/monitoring, documentation, and job estimating. His experience includes multiple large environmental projects as the corporate health and safety manager conducting site audits and training. He currently oversees Satori's training division and travels throughout the state of Alaska presenting courses to both the general public, corporate, and tribal entities. EDUCATION B.S., Biology - Genetics Emphasis & Psychology Washington State University, Pullman, WA - I996 Certifications & Training Certified Safety Professional - CSP -37289 ADEC Qualified Sampler Niton® XRF Certified EPA Certified Lead Inspector EPA Certified Lead Risk Assessor HAZWOPER 40 & 8 hour Certifications CPR/First Aid Certificates NIOSH S82 Sampling/Evaluating Airborne Dust OSHA I0 hr & 30 hr Instructor Trenching & Excavation Instructor Confined Space Instructor EPA AHERA Certified Building Inspector EPA AHERA Project Designer EPA AHERA Management Planner EPA AHERA Cont./Supv: TSCA Title 11 40 & 8 hour Certifications EPA AHERA Cont./Supv.-TSCA Title 11 40 & 8 hour Certified Instructor EPA AHERA Building Inspector Instructor 1310 East 66th Avenue, Suite 2 Anchorage, AK 9951$ 1 Phone 907.332.0456 I Fax 907.332.0457 1 www.gosatori.com Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 222 of 270 AGENDA ITEM #14.A.1. PROFESSIONAL EXPERIENCE Saton Group. Ina —Anchorage, AK, 2014 Present HEALTH AND SAFETY MANAGER / OPERATIONS MANAGER Mr. Caldwell oversees Satori Group's Alaska operations and Training Division. Duties include office management, project management, bidding, contracting, marketing, scheduling and training of various health and safety training classes, and updating course information on company website. Satori CuogIna — AnchorageK., A 2004- 2014 HEALTH AND SAFETY MANAGER / SR. PROJECT MANAGER Mr. Caldwell oversees Satori Group's Training Division. Duties include marketing, scheduling and training of various health and safety training classes, and updating course information on company website. Mr. Caldwell travels throughout the state of Alaska presenting courses to both the general public and prearranged corporate or tribal entities. Saton Group, Inc. — Anchorage. AK. 2002- 2004 INDUSTRIAL HYGIENE FIELD MANAGER Mr. Caldwell has performed air sample collection and documentation during asbestos and lead abatement projects. He has also analyzed air samples using PCM methods on site for asbestos abatement. Mr. Caldwell is an EPA Certified Lead Risk Assessor and Inspector, an approved AHERA 40 -hour and 8 -hour Instructor, and also has been the QC manager for numerous lead and asbestos abatement projects. Mr. Caldwell managed, trained, and scheduled all field personnel and projects. RECENT REPRESENTATIVE PROJECTS Surveys ■ 202I Sitka Penrod Bldg. HBMS — Sitka, AK ■ 202I Kodiak AHERA Surveys —Kodiak, AK • 202I Tetlin BIA School HBMS- Tetlin, AK ■ 2020 Ft. Greely Bldg. 662 HBMS- Delta Junction, AK ■ 2020 1111 W. 56,h HBMS- Anchorage, AK ■ 20I9 Long House HBMS — Anchorage, AK Abatement ■ 202I Omalley ES Remodel —Anchorage, AK • 202I Government Hill Reroof Anchorage, AK • 202I Kassan Library Renovation- Kassan, AK 1390 East 66th Avenue, Suite 2 Anchorage, AK 99518 Phone 907.332.0456 Fax 907.332.0457 www.gosatori.com Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 223 of 270 W 0 0 z 0 1I Ail 0. N 1 , 1310 E 66th Avenue, Suite 2- Anchorage, AK 99518 _-1 -'* 4'b& d -b a- h Ach 4 z 7 -FIA t 11%,au; This is tocertify that Alan Caldwell Has Attmded and Successfully Completed Building Inspector Refresher 4 Hour Course This course is fully accredited by the Alabama Department of Environmental Management (ADEM) in compliance with TSCA Title 11. This course is a synchronous and online course. Certificate Number: TB14-1023-18648 Expiration Date: 10/3/2024 Alan Caldwell PrInc4mlinsMwror 10/3/2023 Exam Date. 10/3/2023 Course Date: W O v 0 z O II CD c� m v CD N N Cn O N v O sATOW c N N 1310 E 66th Avenue, Suite 2- Anchorage, AK 99518 - 907332-0456 This is to cert that Alan CaldweU Has Attended and Suceessfiffly Completed Mgment Planner Refresher 4 Hour Course This course is fully accredited by the Alabama Department of Environmental Management (ADEM) In compliance With TSCA Title It. This course is a synchronous and online course. Certificate Number. TIVIEP4-820-18795 ExpirationDate: 1/19/2025 4W1/1 V2024 1/131-7024 .flan Caldwell Exam Date Coarse hate: PrincipalInsftwctor ANNA SCHEINER AGENDA ITEM #14.A.1. QUALIFICATIONS SUMMARY Ms. Scheiner achieved a major in Microbiology from the University of Hawai'i prior to joining Satori Group as an Environmental Technician. She is certified in Hazardous Waste Operations and Emergency Response (HAZWOPER). Ms. Scheiner is experienced in asbestos, lead and mold sampling in the field, as well as site preparation work. EDUCATION BS., Microbiology - University of Hawai'i at Manoa, Honolulu, HI - 2017 Certifications & Training Niton® XRF Certified HAZWOPER 40 -hour Certification EPA AHERA Certified Building Inspector EPA AHERA Certified Management Planner Certified Residential Mold Inspector EPA AHERA Cont./Supervisor -TSCA Title II 40 -hour Certification EPA Lead -Based Paint Activities Certified Inspector PROFESSIONAL EXPERIENCE Saton IoW, Ina—AncliMM AK ENVIRONMENTAL SCIENTIST Ms. Scheiner performs sampling of asbestos, lead and mold, as well as documentation of findings. She is an EPA AHERA Certified Building Inspector for asbestos sampling and reporting, EPA Certified Inspector for lead sampling and reporting, EPA AHERA Certified Management Planner for asbestos management planning, and Certified Residential Mold Inspector for mold. She is trained in using MagicPlanTM for mapping interior dimensions and configurations. Ms. Scheiner has performed several sampling projects during her time with Satori. EnviroServices & Training Center, LLC—Honolulu HL Decemher2022-Tu1y2023 Environmental Scientist Ms. Schemer's duties included the sampling and reporting of asbestos, lead, and arsenic. She also assisted in conducting research for environmental site assessment projects and has conducted lead air monitoring and reporting for various abatement projects as a third -party subcontractor. 1310 East 66th Avenue, Suite 2 Anchorage, AK 99518 Phone 907.332.0456 Fax 907.332.0457 www.gosatori.com Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 226 of 270 AGENDA ITEM #14.A.1. AN "°cSa SATORI GROUP Surveyors Su lly Coni ny, Ina — Wai�ahu Hl Februar�2018 - AuRust 2022 Sales Representative Ms. Schemer's duties included assisting customers in the sale, rental, and repair of various construction and surveying equipment. She also managed the company website and assisted in warehouse operations, product procurement, and customer delivery orders. REPRESENTATIVE PROJECTS Surveys ■ 2023-2024 DOT Ferry HBMS & Management Plans — Ketchikan, AK; Seward, AK ■ 2023 Independence Mine ACM & LBP Inspection — Palmer, AK • 2023 False Pass Airport Snow Removal Equipment Building Design Services — False Pass, AK ■ 2024 Management Plans ■ 2023-2024 DOT Ferry HBMS & Management Plans — Ketchikan, AK; Seward, AK 1310 East 66th Avenue, Suite 2 1 Anchorage, AK 99518 1 Phone 907.332.0456 Fax 907.332.0457 j www.gosatori.coni Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 227 of 270 W O v 0 z O CD N CD N N 00 O N v O SATORIGROUP M-15, -1 ° {° 1310 E 66th Avenue, Suite 2- Anchorage, AK 99518 - 907.332.0456 �.ertilicvate or%f Trus-uning This is to certify that Anna Scheiner Has Attended and Successfully Completed Building Inspector Refresher 4 Hour Course This course is fully accredited by the Alabama Department of Environmental Management (ADEM) in compliance with TSCA Title II. This course is a synchronous and online course. Certificate Number: TBI4-1223-18719 Expiration Date: 12/19/2024 12/19/2023 12/19/2023 Alan Caldwell Principal Instructor Exam Date: Course Date: C) O v 0 z O 1I CD cQ CD v N N t9 O N v O ;.. 119111 2 -Anchorage, :•+ ACh k..N,e;krti1 cat%;; of rain This is to zeftif� that Anna Scheiner Has Attended and Successfiflly Completed Management Planner Initial 16 Hour Course This course is fully accredited by the Alabama Department of Environmental Management (ADEM) in compliance with TSCA Title if. Certificate Number: TMP16-1.023-18650 Exprration Date; 10/1712024 4�� A/1 4W 10/17/2023 10/16/2023 AIon Caldwell £aratn Date Course e Daie:. Principal Instructor AGENDA ITEM #14.A.1. BID SCHEDULE TRIENNIAL AHERA INSPECTIONS Submitted By: Company: Satori Group Inc Name: Alan Caldwel Business Address: _1310 E 66th Ave Anchorage AK 99518 Telephone: 907-332-0456 Email: _acaldwell@gosatori Signature: In strict conformance with this Request for Proposals and associated contract documents, the above named company will perform all of the scope of work for the AHERA Asbestos Inspection Services and report updates for the Kodiak Island Borough for the year of 2024 for the lump sum price of: _Eleven Thousand dollars ($_11,000.00 ) Hourly Rate — Project Manager ($104.23 ) Hourly Rate — Inspector ($93.17 ) Hourly rates are for work that comes up outside of the RFP scope of work. Attach additional sheets for additional disciplines as necessary. Bulk Sample Cost (per sample) ($_25.00 ) Bulk sampling will be an additional cost depending on how many samples are requested. Acknowledgement of Addenda Proposer acknowledges receipt of addenda to the request for proposals. Provide the number and date of each. Attach additional sheets if necessary. Addendum Number Date ADD#1 ADD #2 Page 5 of 14 _May 13, 2024_ May 16, 2024 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 230 of 270 AGENDA ITEM #14.A.1. BIDDER REGISTRATION FORM In order to receive addenda and any other information which may impact the bid time or quantities, bidder shall fill out the contact information below and return to the Kodiak Island Borough. ONLY REGISTERED BIDDERS WILL RECEIVE NOTIFICATIONS. Bidder's Contact Information Name of Company: Satori Group, Inc Contact Name: Alan Caldwell, Operations Manager Address: 1310 E 66th Ave, Ste 2 Anchorage, AK 99518 Phone Number: (907) 332-0456 Fax Number: (907) 332-0457 Email: acaldwell@gosatori.com Return this form via fax, email, regular mail, or hand delivered to the following location: Patricia Valerio, Projects Assistant Engineering/Facilities Department Kodiak Island Borough 710 Mill Bay Road Kodiak, Alaska 99615-6398 Phone: (907) 486-9341 Fax: (907) 486-9394 pvalerio@kodiakak.us Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 231 of 270 z 0 v 0 z 0 N O N W D c 0 N sv 0 D 0 y� D m U) 0 to N Sv Q M 3 CD v N W N O_ N 0 RECEIVED 1 140 ? ? i Kodiak Island Borough a Finance Department 21 d Welght(lbs) .1 I�I r3 gN£aA TOOPecr, �5 20Z L( 1\D D= ASC Z 3L."1 D &%00414 j3OtOU6g N1AnAttR5 OFFICE '710 MstN. 3ky Rao y"OOTAV. A%. g1Vl5 z O v 0 z O N O N w D c O N y O D 0 O v D u (D U) O cn v N v Q m 3 m CD :1 54toe:t die. 13to t 66lk- Aw, Aftt*owww AtG Y1518 1<1 f3 AHCRA �NSP£GT;pW: KODX*V,4, I sl+a C f3oa.ovGH p,*VN,t, i3otolAGA N►Ani►bca5 OFftcE 710 Mz�` 3�Y R"°'° K.0brAt At. 4ttit5 AGENDA ITEM #14.A.1. P `51,AN0 6� O 4 o KODIAK ISLAND BOROUGH X L x REQUEST FOR PROPOSALS o=� � ALASKA` TRIENNIAL AHERA INSPECTIONS Introduction The Kodiak Island Borough is requesting quotes from qualified firms to provide professional services in the performance of a triennial re -inspection, updating, and development of Management Plans for Asbestos Hazard Emergency Response Act (AHERA) compliance for asbestos -containing materials in school facilities around Kodiak Island. Scope of Work Work will include, but is not limited to, inspection of school facilities owned by the Kodiak Island Borough (KIB) and operated by the Kodiak Island Borough School District (KIBSD), recommendation of appropriate response actions, updating of existing management plans and development of new management plans as necessary. Specific work tasks include: 1. Provide environmental analysis and re -inspection services for various KIB school buildings to determine and track the state of confirmed or assumed Asbestos Containing Materials (ACM) and to note any deficiencies in existing Management Plans in terms of AHERA requirements. 2. Review existing AHERA Management Plans and previous re -inspection plans and develop an approach to inspect school facilities both within the urban area of Kodiak and the remote village school sites. Sample if requested any suspected ACMs. 3. Review and verify KIBSD six-month periodic surveillance and inspector's assessment and classification of ACMs and suspected ACMs in the school facilities. 4. Prepare, publish, and submit triennial re -inspection reports for each facility as an attachment to each existing AHERA Management Plan. All re -inspection records will contain any data as required by 40 CFR 763. A list of school facilities with confirmed or assumed ACM is included with this RFP as Attachment A. KIB will provide lodging (one bedroom, with sleeper couch, fully furnished apartment in Kodiak), as well as a vehicle for use in Kodiak. KIB will also provide charter flights to and from the village schools (Akhiok, Old Harbor, Ouzinkie). It is assumed that the village school inspections will be day trips. The inspection(s) can happen at any time between June 1, 2024 and August 15, 2024, although ideally we will be able to schedule these to coincide with annual fire alarm/sprinkler inspections, at least for the village schools. Page 1 of 14 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 234 of 270 AGENDA ITEM #14.A.1. Questions Any questions on the scope of work or submission requirements are required to be provided in writing, through email to: Name: Patricia Valerio, Project Assistant Address: 710 Mill Bay Road, Kodiak, AK 99615 Email: pvalerio@kodiakak.us Fax: 907-486-9341 Written responses to questions will be provided to all proposers as addenda. Questions need to be submitted no later than May 9, 2024 at 4:00 PM. Questions submitted after this date may not be answered. Proposal Requirements Each proposal shall include the following: 1. Bidder Registration Completed 2. A letter of interest showing your experience with similar projects and discussing your firm's ability to perform the project 3. Statement of experience covering the background of your firm and of any consultants whom you propose to retain 4. R6sum6 and AHERA certification for each professional who will contribute work to this project 5. At least three references including current contacts, addresses and telephone numbers 6. Anticipated duration to complete the work 7. Completed Bid Schedule Proposal Submission Contractor shall complete and submit the attached Bid Schedule no later than May 20, 2024 at 2:00 PM. Proposals may be mailed or emailed to: Name: Patricia Valerio, Project Assistant Address: KIB Finance Office 710 Mill Bay Road, Kodiak, AK 99615 Email: pvalerio@kodiakak.us Proposals received after the date and time shown above will be returned unopened. Selection of a firm will be based on qualification, experience, and total cost. Page 2 of 14 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 235 of 270 AGENDA ITEM #14.A.1. Terms and Conditions 1. The Kodiak Island Borough reserves the right to reject or accept any or all bids, to waive irregularities or informalities in the bid or in the bidding and to give particular attention to the qualifications of the Bidder. 2. Contractor must have current Alaska Business License and shall be an EPA certified asbestos inspector qualified to conduct inspections of identified and presumed asbestos containing materials 3. Contractual information is described in the Professional Services Agreement included as Attachment B. Contractor will be required to abide by these terms and conditions, and provide insurance certificates that meet the requirements contained therein. Page 3 of 14 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 236 of 270 AGENDA ITEM #14.A.1. BIDDER REGISTRATION FORM In order to receive addenda and any other information which may impact the bid time or quantities, bidder shall fill out the contact information below and return to the Kodiak Island Borough. ONLY REGISTERED BIDDERS WILL RECEIVE NOTIFICATIONS. Bidder's Contact Information Name of Company: Contact Name: Address: Phone Number: Fax Number: Email: Return this form via fax, email, regular mail, or hand delivered to the following location: Patricia Valerio, Projects Assistant Engineering/Facilities Department Kodiak Island Borough 710 Mill Bay Road Kodiak, Alaska 99615-6398 Phone: (907) 486-9341 Fax: (907) 486-9394 pvalerio@kodiakak.us Page 4 of 14 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 237 of 270 BID SCHEDULE TRIENNIAL AHERA INSPECTIONS Submitted By: Company: Name: Business Address: Telephone: Email: Signature: AGENDA ITEM #14.A.1. In strict conformance with this Request for Proposals and associated contract documents, the above named company will perform all of the scope of work for the AHERA Asbestos Inspection Services and report updates for the Kodiak Island Borough for the year of 2024 for the lump sum price of: dollars ($ ) Hourly Rate — Project Manager ($ ) Hourly Rate — Inspector ($ ) Hourly rates are for work that comes up outside of the RFP scope of work. Attach additional sheets for additional disciplines as necessary. Bulk Sample Cost (per sample) ($ ) Bulk sampling will be an additional cost depending on how many samples are requested. Acknowledgement of Addenda Proposer acknowledges receipt of addenda to the request for proposals. Provide the number and date of each. Attach additional sheets if necessary. Addendum Number Date Page 5 of 14 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 238 of 270 ATTACHMENT A KODIAK ISLAND BOROUGH SCHOOL FACILITIES Akhiok School – 8,450 SF AGENDA ITEM #14.A.1. AK UCS Sink undercoating in rooms 101, 106, Janitor, Kitchen and Shop 5@4 sf each AK CT Solid countertops in room 101 — 80 sf - Presumed ACM AK FD Fire door in fan room — 5 sf - Presumed ACM AK DEM Duct expansion material Fan room and shop — 30 sf - Presumed ACM Chiniak School – 8,450 SF CH UCS Sink undercoating in rooms 101, 106, Janitor and Shop — 9 sf CH UTT Table top Kitchen tabletop undercoating — 30 sf CH CT Solid countertops in room 101 — 80 sf - Presumed ACM CH FD Fire door in fan room — 5 sf - Presumed ACM CH DEM Duct expansion material Fan room — 30 sf - Presumed ACM East Elementary – 41,242 SF EE URV Roof vents (6) lid under coatings – Undercoating - 25 sf EE CB Soffit outside edge of building (not accessible under new soffit) — CAB Board 700 sf EE FG01 Old Boiler room flange gaskets EE UTT Kitchen Prep table top undercoating (2 EACH) Presumed ACM EE JC01 Joint compound throughout 1965 wing Kodiak High School (Auditorium) – 44,673 SF AU MA1 Floor residual glue exposed in M101, M110 and M133 — 2347 sf AU MA2 Floor residual glue covered in A128, M103 > M107, M111 > M116, M118 > M120, M129 and M130, Black mastic —5341 sf Kodiak Middle School – 71,808 SF KM UCS1 Sink 101A, 101 B, 106 > 108, 212 > 214, 216 (4) sink undercoating — 4 sf each KM UCS2 Sink undercoating Kitchen — black 4 sf KM UTT Kitchen tabletop, table undercoating — black 20 sf KM CT Solid counter tops (Science Tables) in 101 and 102 – 356 sf - Presumed ACM KM CAB Hood liner CAB in 102 — 30sf - Presumed ACM Page 6 of 14 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 239 of 270 AGENDA ITEM #14.A.1. Main Elementary – 37,062 SF MA FH Fire hatch door in commons to under stairs void — 5 sf - Presumed ACM Old Harbor School (Gym) – 11,202 SF OH DS01 Duct sealant on Gym HVAC Ducting Brown OH DS02 Duct sealant on Gym HVAC Ducting Silver OH DEM Duct expansion material on Gym HVAC Ducting — 30 sf Ouzinkie School – 16,918 SF OZ JC01 Walls/ceiling - Joint compound A01 > A03 Mech, 111 > 114, 125 >134, 200 and Hall Peterson Elementary – 42,283 SF PH FH Fire hatch doors in rooms 13 > 15 and Library – (4 at 6 sf each) Note: Akhiok, Old Harbor, and Ouzinkie are not on the road system and can be accessed by aircraft only. KIB will provide charter flights to/from remote locations. Page 7 of 14 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 240 of 270 AGENDA ITEM #14.A.1. ATTACHMENT B Professional Services Agreement with CONTRACTOR for AHERA Inspection Services This AGREEMENT, made and entered into this _ day of , 2024 by and between the KODIAK ISLAND BOROUGH, organized under the laws of the State of Alaska, hereinafter referred to as the "Borough" and a corporation authorized to do business in Alaska, with offices located at . hereinafter referred to as the "Contractor." WITNESSETH WHEREAS, the Borough wishes to enter into a contract with an independent contractor to provide AHERA inspection services for school facilities on Kodiak Island; and WHEREAS, submitted a proposal asserting it is qualified to perform these services and able to do so in a timely manner. NOW, THEREFORE, in consideration of the mutual promises and covenants contained herein, the parties agree as follows: 1.0 DEFINITIONS 1.1 "Agreement" shall mean this Professional Services Agreement, including: 1.1.1 Contractor's Proposal, Exhibit A 1.2 "Change Order" is an addition to, or reduction of, or other revision approved by the Borough in the scope, complexity, character, or duration of the services or other provisions of this Agreement. 1.3 "Borough" shall all mean the Kodiak Island Borough, Alaska. 1.4 "Contracting Officer" shall mean Borough Manager, and include any successor or authorized representative. 1.5 "Project" shall mean AHERA inspections and reporting at school facilities on Kodiak Island. 2.0 TERM OF AGREEMENT. This Agreement shall take effect upon execution by both Borough and Contractor. This Agreement shall remain in full force and effect until the Project has been completed and further, until all claims and disputes have been concluded. The work is considered complete when the Borough has received and found acceptable the finished product of all work described in 4.0 Scope of Services or changes thereto. This date is not necessarily the Completion Date as described in 5.0 Completion Date. This Agreement may be amended only in writing and upon compliance with all applicable statutes, ordinances, and regulations. Page 8 of 14 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 241 of 270 AGENDA ITEM #14.A.1. 3.0 FEES. For engineering and design service described in 4.0 Scope of Service, the Borough will compensate the Contractor an amount not to exceed ($ .00). 4.0 SCOPE OF SERVICES. The Borough and Contractor have agreed upon a scope of work described in the Contractor's proposal, Exhibit A, to provide professional services based on approved standards and instructions. This Scope of Services can only be changed in writing pursuant to Section 26.0 of this Agreement. 5.0 SCHEDULE FOR COMPLETION. Reserved. 6.0 PERSONNEL/ORGANIZATION 6.1 Key Personnel. Work and services provided by the Contractor will be performed by: 6.2 Changes in Key Personnel. The Contractor shall give the Borough reasonable advance notice of any necessary substitution or change of key personnel and shall submit justification therefore in sufficient detail to permit the Borough to evaluate the impact of such substitution on this Agreement. No substitutions or other changes shall be made without the written consent of the Borough. 7.0 STANDARD OF PERFORMANCE. The Contractor agrees to provide all required professional services to complete the project and any additions or changes thereto. The Contractor accepts the relationship of trust and confidence established between it and the Borough by this Agreement. The Contractor covenants with the Borough to furnish its best skill and judgment, and to further the interest of the Borough at all times through efficient business administration and management. The Contractor shall provide all services in a competent manner. It is understood that some of the services to be rendered hereunder required professional judgment and skill. In those cases, the Contractor agrees to adhere to the standards of the applicable profession. 8.0 TIMELINESS OF PERFORMANCE. Time is of the essence in this Agreement. Contractor's failure to meet any such deadlines or required performance may adversely imperil other contractual obligations of the Borough. 9.0 COMPLIANCE WITH LAWS. The Contractor shall be familiar with and at all times comply with and observe all applicable federal, state and local laws, ordinances, rules, regulations, and executive orders, all applicable safety orders, all orders or decrees of administrative agencies, courts, or other legally constituted authorities having jurisdiction or authority over the Contractor, the Borough, or the service which may be in effect now or during performance of the services. 10.0 INDEMNITY. The Contractor shall indemnify, defend, and hold harmless the Borough from and against any claim of, or liability for, negligent acts, errors, and omissions of the Contractor under this agreement, including attorney fees and costs. The consultant is not required to indemnify, defend, or hold harmless the Borough for a claim of, or liability Page 9 of 14 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 242 of 270 AGENDA ITEM #14.A.1. for, the independent negligent acts, errors, and omissions of the Borough. If there is a claim of, or liability for, a joint negligent act, error, or omission of the Contractor and the Borough, the indemnification, defense, and hold harmless obligation of the Contractor, and liability of the parties, shall be apportioned on a comparative fault basis. In this provision, "Contractor" and "Borough" include the employees, agents, and contractors who are directly responsible, respectively, to each. In this provision, "independent negligent acts, errors, and omissions of the Borough" means negligence other than in the Borough's selection, administration, monitoring, or controlling of the Contractor, or in approving or accepting the Contractor's work or the Contractor's subcontractors. 11.0 INSURANCE. The Contractor understands that no Borough insurance coverage, including Workers' Compensation, is extended to the Contractor while completing the services described in this Agreement. The Contractor shall carry adequate (commercially reasonable coverage levels) insurance covering Workers' Compensation, general public liability, automobile, professional liability, and property damage including a contractual liability endorsement covering the liability created or assumed under this Agreement. The Contractor shall not commence work under this Agreement or any work on any phase of the Project until the Contractor provides the Borough with certificates of insurance evidencing that all required insurance has been obtained. These insurance policies and any extension or renewals thereof must contain the following provisions or endorsements: a. Borough is an additional insured thereunder as respects liability arising out of or from the work performed by Contractor of Borough. b. Borough will be given thirty (30) days prior notice of cancellation or material alteration of any of the insurance policies specified in the certificate. c. Insurer waives all rights of subrogation against Borough and its employees or elected officials. d. The insurance coverage is primary to any comparable liability insurance carried by the Borough. Upon request, Contractor shall permit the Borough to examine any of the insurance policies specified herein. Any deductibles or exclusions in coverage will be assumed by the Contractor, for account of, and at the sole risk of the Contractor. 12.0 GOVERNING LAW. The laws of Alaska will determine the interpretation, performance and enforcement of this Agreement. 13.0 OWNERSHIP OF WORK PRODUCTS. Payment to the Contractor for services hereunder include full compensation for all work products and other materials produced by the Contractor and its subcontractors pertaining to this Agreement. The originals of all material prepared or developed by the Contractor or its employees, agents, or representatives hereunder, including documents, drawings, designs, calculations, maps, sketches, notes, reports, data, models, computer tapes, and samples shall become the property of the Borough when prepared, whether delivered or not, and shall, together with any materials furnished the Contractor and its employees, agents, or representatives by the Borough hereunder, be delivered to the Borough upon Page 10 of 14 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 243 of 270 AGENDA ITEM #14.A.1. request and, upon termination or completion of this Agreement. Materials previously created and copyrighted by the Contractor included in this project will remain property of the Contractor. Copies will be made available to the Borough upon request. Materials purchased from and copyrighted by third parties are not included in this provision. 14.0 PATENTS, TRADEMARKS, AND COPYRIGHTS. The Contractor agrees to defend, indemnify, and save the Borough harmless from and against any and all claims, costs, royalties, damages and expenses of any kind of nature whatsoever (including attorneys' fees) which may arise out of or result from or be reasonably incurred in contesting any claim that the methods, processes, or acts employed by the Contractor or its employees in connection with the performance of services hereunder infringes or contributes to the infringement of any letter patent, trademark, or copyright. In case such methods, processes, or acts are in suit held to constitute infringement and use is enjoined, the Contractor, within reasonable time and at its own expense, will either secure a suspension of the injunction by procuring for the Borough a license or otherwise, or replace such method, process, etc., with one of equal efficiency. 15.0 NONWAIVER. No failure of the Borough or Contractor to insist upon the strict perfor- mance by the other of any of the terms of this Agreement or to exercise any right or remedy herein conferred shall constitute a waiver or relinquishment to any extent of its rights to rely upon such terms or rights on any future occasion. Each and every term, right, or remedy of this Agreement shall continue in full force and effect. 16.0 SAFETY/PERFORMANCE. The Contractor shall perform the work in a safe and workmanlike manner. The Contractor shall comply with all federal and state statues, ordinances, orders, rules, and regulations pertaining to the protection of workers and the public from injury or damage, and shall take all other reasonable precautions to protect workers and the public from injury or damage. 17.0 SUSPENSION OR TERMINATION. 17.1 Fault Termination or Suspension. This Agreement may be terminated by either party upon ten (10) days written notice if the other party fails substantially to perform in accordance with its terms. If the Borough terminates this Agreement it will pay the Contractor a sum equal to the percentage of work completed and accepted by the Borough that can be substantiated by the Contractor and the Borough, offset by any amounts owed to the Borough. However, within the ten (10) day Notice of Intent to terminate the party in default shall be given an opportunity to present a plan to correct its failure. 17.2 Convenience Suspension or Termination. The Borough may at any time terminate or suspend this Agreement for any reason including its own needs or convenience. In the event of a convenience termination or suspension for more than six (6) months, the Contractor will be compensated for authorized services and authorized expenditures performed to the date of receipt of written notice of termination or suspension. No fee or other compensation for the uncompleted portion of the services will be paid, except for already incurred indirect costs which the Contractor can establish and which would have been compensated but because of the termination or suspension would have to be absorbed by the Contractor without further compensation. Page 11 of 14 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 244 of 270 AGENDA ITEM #14.A.1. 17.3 Activities Subsequent to Receipt of Notice of Termination or Suspension. Immediately upon receipt of a Notice of Termination or suspension and except as otherwise directed by the Borough or its Representative, the Contractor shall: a. stop work performed under this Agreement on the date and to the extent specified in the Notice; and b. transfer title to the Borough (to the extent that title has not already been transferred) and deliver in the manner, at the times, and to the extent directed by the Borough's representative, work in progress, completed work, supplies, and other material produced as a part of, or acquired in respect of the performance of the work terminated or suspended by the Notice. 18.0 EQUAL EMPLOYMENT OPPORTUNITY. The Contractor shall not discriminate against any employee or applicant for employment because of race, religion, color, national origin, or because of age, physical handicap, sex, marital status, change in marital status, pregnancy, or parenthood when the reasonable demands of the position do not require distinction on the basis of age, physical handicap, sex, marital status, changes in marital status, pregnancy, or parenthood. The Contractor shall take affirmative action required by law to ensure that applicants are employed and that employees are treated during employment without regard to their race, color, religion, national origin, ancestry, age, or marital status. 19.0 NO ASSIGNMENT OR DELEGATION. The Contractor may not assign, subcontract or delegate this Agreement, or any part of it, or any right to any of the money to be paid under it without written consent of the Contracting Officer. 20.0 INDEPENDENT CONTRACTOR. The Contractor shall be an independent contractor in the performance of the work under this Agreement and shall not be an employee or agent of the Borough. 21.0 PAYMENT OF TAXES. As a condition of performance of this Agreement, the Contractor shall pay all federal, state and local taxes incurred by the Contractor and shall require their payment by any other persons in the performance of this Agreement. 22.0 PRECEDENCE AND DIVISIBILITY. The provisions of this Agreement shall fully govern the services performed by the Contractor. If any term, condition, or provision of this Agreement is declared void or unenforceable, or limited in its application or effect, such event shall not affect any other provisions hereof and all other provisions shall remain fully enforceable. 23.0 ENTIRE AGREEMENT. This Agreement contains the entire agreement between the parties as to the services to be rendered by the Contractor. All previous or concurrent agreements, representations, warranties, promises, and conditions relating to the subject matter of this Agreement are superseded by this Agreement. 24.0 COMPLETION OF WORK, TERM OF AGREEMENT. The Contractor shall perform all work in a timely fashion, and in accordance with the schedules included in this Agreement and Exhibits. Page 12 of 14 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 245 of 270 AGENDA ITEM #14.A.1. 25.0 CLAIMS AND DISPUTES. Venue for all claims and disputes under this Agreement, if not otherwise resolved by the parties, shall be in the appropriate Alaska State court in Anchorage or Kodiak, Alaska. 26.0 CHANGES IN SCOPE OF WORK. 26.1 General. No claim for additional services not specifically provided in this Agreement will be allowed, nor may the Contractor do any work or furnish any materials not covered by the Agreement unless the work or material is ordered in writing by the Contracting Officer. Preparation of Change Orders and design changes, due to errors and/or omissions by the Contractor, will be done at the sole expense of the Contractor. 26.2 Changes in Scope of Work. The Borough or its representative may, at any time, by a written Change Order delivered to the Contractor, make changes to the scope of work, or authorize additional work outside the scope of work. 26.3 Compensation to the Contractor. If any Change Order for which compensation is allowed under this Article causes an increase or decrease in the estimated cost of, or time required for, the performance of any part of the work under this Agreement, or if such change otherwise affects other provisions of this Agreement, an equitable adjustment will be negotiated. Such an adjustment may be: a. in the estimated cost or completion schedule, or both; b. in the amount of fee to be paid; and in such other provisions of the Agreement as may be affected, and the Agreement shall be modified in writing accordingly. 26.4 Any claim by the Contractor for adjustment under this section must be asserted within fifteen (15) days from the day of receipt by the Contractor of the notification of change; provided, however, that the Borough or its representative, deciding that the facts justify such action, may receive and act upon any such claim asserted at any time prior to final payment under this Agreement. Failure to agree to any adjustment shall be a dispute within the meaning of Section 25.0 of this Agreement. 27.0 LIMITATION OF FUNDS. 27.1 At no time will any provision of this Agreement make the Borough or its representative liable for payment for performance of work under this Agreement in excess of the amount that has been appropriated by the Borough Assembly and obligated for expenditure for purposes of this Agreement. 27.2 Change orders issued pursuant to Section 26 of this Agreement shall not be considered an authorization to the Contractor to exceed the amount allotted in the absence of a statement in the change order, or other modification increasing the amount allotted. Page 13 of 14 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 246 of 270 AGENDA ITEM #14.A.1. 27.3 Nothing in this Section shall affect the right of the Borough under Section 17 to terminate this Agreement. 28.0 PRIOR WORK. For the purposes of this Agreement, work done at the request of the Borough or its representative before execution of this Agreement shall be deemed to be work done after its execution and shall be subject to all the conditions contained herein. 29.0 NOTICES. Any notices, bills, invoices, or reports required by the Agreement shall be sufficient if sent by the parties in the United States mail, postage paid, to the address noted below: Kodiak Island Borough Attn: Borough Manager 710 Mill Bay Road, Room 125 Kodiak, Alaska 99615 IN WITNESS WHEREOF, the parties have executed this Agreement. Kodiak Island Borough Signed: By: Aimee Williams Title: Borough Manager Date: ATTEST: Nova M. Javier Borough Clerk (Borough seal) Signed: By: Title: Date: Page 14 of 14 Contract No. FY2024-34 Authorization Of Triennial Asbestos Hazard Emerge... Page 247 of 270 AGENDA ITEM #14.A.2. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 6, 2024 4 ' �s ASSEMBLY REGULAR MEETING SUBJECT: Contract No. FY2024-35 Memorandum Of Agreement Between The Kodiak Island Borough And Triple P Ranch, LLC Granting Triple P Ranch, LLC The Authority To Remove Culverts In Areas That The Borough Has Management Authority ORIGINATOR: Aimee Williams, Borough Manager RECOMMENDATION: Move to authorize the Borough Manager to sign Contract No. FY2024-35 Memorandum Of Agreement between the Kodiak Island Borough and Triple P Ranch, LLC granting Triple P Ranch, LLC the authority to remove culverts in areas that the Borough has management authority. DISCUSSION: Historic land -use activities in association with the US Coast Guard Loran Station on West Sitkinak Island resulted in the placement of approximately forty culverts placed along a minimal road system to support Coast Guard activities in the area. The majority of Sitkinak Island is owned by the State of Alaska and managed by the Alaska Department of Natural Resources. Triple P Ranch is the current leaseholder for grazing management on East and West Sitkinak Islands. However, there are several parcels that are not included in the grazing management lease between DNR and Triple P Ranch. These parcels belong to the Kodiak Island Borough. KIB selected numerous parcels of land near Sitkinak Lagoon on Sitkinak Island in partial fulfillment of their municipal entitlement and the State of Alaska has approved the conveyance of these parcels to KIB. While these parcels have not been officially transferred to KIB, KIB does have management authority over these parcels. Triple P Ranch is developing a restoration plan with the United States Department of Agriculture Natural Resource Conservation Service to remove culverts that are in disrepair. Removal of the culverts will reopen stream crossings to fish passage and reduce erosion. This MOA grants Triple P Ranch the authority to remove culverts numbered 14-22 and 28-31 that are located in areas that KIB has management authority. It also places all responsibility for the project onto Triple P Ranch and holds KIB harmless from claims, lawsuits, liabilities, penalties, fines, etc. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Contract No. FY2024-35 Memorandum Of Agreement Between The Kodiak Island... Page 248 of 270 AGENDA ITEM #14.A.2. MEMORANDUM OF AGREEMENT This Memorandum of Agreement is by and between the Kodiak Island Borough, a general law municipality and a Borough of the second class, whose address is: 710 Mill Bay Road, Kodiak, Alaska 99615 and the Triple P Ranch, LLC, a limited liability company whose address is: 11855 W Hubbard Road, Kuna, Idaho 83634. In signing this Memorandum, the parties indicate their mutual understanding regarding stream crossing restoration activities on land located on Sitkinak Island for which the Kodiak Island Borough has management authority. WHEREAS historic land -use activities associated with the U.S. Coast Guard Loran Station on West Sitkinak Island resulted in establishment and abandonment of significant amounts of infrastructure including approximately 40 culverts that were installed within a minimal road system used to support USCG operations on parcels of land with various current land ownerships; and WHEREAS the majority of West Sitkinak Island is owned by the State of Alaska and managed by the Alaska Department of Natural Resources (DNR), and Triple P Ranch, LLC (Triple P Ranch), DBA Alaska Meat Company, is the current leaseholder for grazing management on East and West Sitkinak Islands however several parcels near Sitkinak Lagoon on West Sitkinak Island are not included within the grazing management lease between Triple P Ranch and the Alaska DNR; and WHEREAS the Kodiak Island Borough (KIB) selected numerous parcels of land near Sitkinak Lagoon on Sitkinak Island in partial fulfillment of their municipal entitlement and the State of Alaska has approved the conveyance of these parcels to KIB. These parcels of land not yet been surveyed, therefor ownership of the land has not been transferred however the KIB now has `management authority' over these parcels; and WHEREAS several culverts originally established in stream crossings associated with the USCG road are now located on parcels under KIB management authority. These parcels are identified as culverts number fourteen (14) through twenty-two (22) and twenty-eight (28) through thirty-one (31) on the attached Sitkinak Island Stream Crossing Sites map; and WHEREAS many of the culverts originally established in the road design were under- sized and are in various stages of disrepair. These stream crossings are now impeding fish passage, causing significant erosion, and have resulted in the loss of floodplain connectivity for several streams; and WHEREAS Triple P Ranch is currently developing a restoration plan with USDA Natural Resource Conservation Service to remove stream culverts and address these resource concerns; and WHEREAS Triple P Ranch has requested the ability to complete culvert removal and restoration activities on those parcels under K13 management authority. Page 1 of 4 Contract No. FY2024-35 Memorandum Of Agreement Between The Kodiak Island... Page 249 of 270 AGENDA ITEM #14.A.2. NOW THEREFORE, A. KIB grants Triple P Ranch the authority to conduct stream culvert removal and restoration activities (the project) for the purpose of fish passage improvement within the parcels of land for which the KIB has management authority, subject to the following terms: 1. Triple P Ranch is wholly responsible for all aspects of the project, including but not limited to administration, management, and costs. 2. Triple P Ranch will conduct all aspects of the project in accordance with local, state, and federal regulations. 3. Triple P Ranch will conduct all restoration activities in accordance with a restoration plan approved by the USDA Natural Resource Conservation Service. 4. Triple P Ranch will secure Alaska Department of Fish & Game permits for instream work, any required Army Corps of Engineer permits, and any other required permits prior to commencement of work. 5. Triple P Ranch will assume responsibility for fines or penalties imposed by a governmental entity for violation of permits conditions or work without appropriate permits. 6. Triple P Ranch is limited to those activities necessary for fish passage improvements within the parcels of land for which K113 has management authority. 7. Triple P Ranch shall be responsible for proper disposal of debris resulting from culvert removal. 8. Triple P Ranch shall complete restoration activities related to any culvert removed. 9. KIB will not be responsible for maintenance of any improvements resulting from the above-described activities. 10. All work called for in this MOA will be completed within 36 months of signing this MOA. B. The parries agree to the following General Provisions: Page 2 of 4 l;�7 Contract No. FY2024-35 Memorandum Of Agreement Between The Kodiak Island... Page 250 of 270 AGENDA ITEM #14.A.2. 1. Assignment. No Party may assign its rights or delegate its duties under this MOA to any other person or entity without the prior written consent of the other parties to the assignment or delegation. 2. Termination. The MOA may be terminated: a. By mutual consent of the Parties; or b. For convenience of one Party, provided that the terminating Party notifies the other Party of its intent to terminate at least thirty (30) days prior to the effective date of the termination; or c. For cause, by either Party where the other Party fails in any material way to perform its obligations under the MOA. Termination for cause requires the terminating Party to notify the other Party of the intent to terminate, stating with reasonable specificity the grounds therefore, and the termination for cause shall be effective only if the other Party fails to cure the failure to perform within (30) days after receiving the notice. 3. Amendments. Any Party may request changes to this MOA. Any changes, modifications, revisions, or amendments to this MOA must be in a written instrument, which shall be effective when executed and signed by both Parties. 4. Insurance. Triple P Ranch shall maintain and provide evidence of insurance policies covering worker's compensation and general liability including personal injury claims in commercially reasonable amounts. Hold Harmless and Indemnitv. Triple P Ranch shall indemnify, defend, save and hold KIB, and their officers, employees and agents harmless from any and all claims, lawsuits, liabilities, penalties, or fines, including attorney's fees and costs, allegedly arising out of, in connection with, or incident to any loss, damage or injury to persons or property occurring as a result of Triple P Ranch's or any subcontractor's intentional misconduct or negligent acts, errors or omissions in its performance pursuant to this agreement. The indemnity obligation in this section shall survive termination or expiration of this agreement. 6. Governing Law. This MOA and the rights of the parties under it are governed by the law of the State of Alaska. Any dispute shall be brought in the courts of the State of Alaska sitting in Kodiak. 7. Expiration. Unless sooner terminated as provided for in Section 2, this MOA, and the Parties obligations under it, other than the indemnification provision in section 5, expire three years after the date signed below. The Parties, however, may extend this MOA by mutual written consent. Page 3 of 4 (� Contract No. FY2024-35 Memorandum Of Agreement Between The Kodiak Island... Page 251 of 270 AGENDA ITEM #14.A.2. By the signature of their duly authorized representatives below, the parties indicate that they have reviewed this Memorandum of Understanding and acknowledge that it reflects their mutual understanding of the matters set forth therein. Kodiak Island Borough Lm - Aimee Williams, Borough Manager Date: Attest: Nova Javier, CMC, Borough Clerk Triple P Ranch, LLC By. Date: Name and Title Page 4 of 4 Contract No. FY2024-35 Memorandum Of Agreement Between The Kodiak Island... Page 252 of 270 39 41 40 t 43, 12l AGENDA ITEM #14.A.2. 1r W E S 0 0.5 1 Miles Sitkinak Island Stream Crossinal Sites Contract No. FY2024-35 Memorandum Of Agreement Between The Kodiak Island... Page 253 of 270 AGENDA ITEM #14. C.1. KODIAK ISLAND BOROUGH STAFF REPORT JUNE 6, 2024 ASSEMBLY REGULAR MEETING SUBJECT: Ordinance No. FY2024-02A An Ordinance Of The Assembly Of The Kodiak Island Borough Amending Ordinance No. FY2024-02, Fiscal Year 2024 Budget, By Amending Budgets To Account For Various Revenues That Are Over Budget, Providing For Additional Expenditures, And Moving Funds Between Projects ORIGINATOR: Dora Cross, Finance Director RECOMMENDATION: Move to advance Ordinance No. FY2024-02A to public hearing at the next regular meeting of the Assembly. DISCUSSION: This ordinance presents the net changes for additional funding requests which occurred during the current fiscal year for items or circumstances not known or expected during the initial creation of the FY2024 Budget or project estimates. Funds (not including Capital Project funds) Funds are accounts established to account for the revenues and expenditures of money with a specified purpose. The following funds are being changed with this budget amendment: Fund 100 General Fund 540 Hospital Facility 545 Long -Term Care Center Net Increase/(Decrease) ($0) $23,177.94 ($9,859.77) Projects (within Capital Project Funds) Since most projects cover multiple years, the Borough does not create annual budgets for them. Instead, each project budget is developed when the project is originated. Throughout the life of a project, the scope of work, deadlines and the need for money may need to be amended. The projects being amended by this budget amendment are: Capital Proiect Fund Fund Name Net Increase/(Decrease) 495 PKIMC Fuel Tank Replacement ($23,177.94) 445 LTC Fuel Tank Replacement $9,859.77 ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Ordinance No. FY2024-02AAn Ordinance Of The Assembly Of The Kodiak Isla... Page 254 of 270 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 AGENDA ITEM #14. C.1. KODIAK ISLAND BOROUGH ORDINANCE NO. FY2024-02A AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING ORDINANCE NO. FY2023-02, FISCAL YEAR 2023 BUDGET, BY AMENDING BUDGETS TO ACCOUNT FOR VARIOUS REVENUES THAT ARE OVER BUDGET, PROVIDING FOR ADDITIONAL EXPENDITURES, AND MOVING FUNDS BETWEEN PROJECTS WHEREAS, staff requests a transfer within the General Fund of $5,000 from fund balance to the Economic Development Department due to the unbudgeted payment of contracted services; and WHEREAS, staff requests a transfer within the General Fund of $590,000 from fund balance to the General Administration Department due to the unbudgeted payment of legal judgements; and WHEREAS, staff requests a return of $23,177.94 from the Capital Project fund to the Hospital fund due to the completion of the Providence Kodiak Island Medical Center (PKIMC) Fuel Tank Replacement project; and WHEREAS, staff requests a transfer of $9,859.77 from the Long -Term Care Center (LTC) fund to the Capital Project fund for the LTC Fuel Tank Replacement project. NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the Kodiak Island Borough Code of Ordinances. Section 2: The following budget amendments are made, and supplemental appropriations are approved: Transfer Annronriations: Fund — Department Transferring Out Fund — Department/Project Transferring in Transfer Amount 100 General Fund, fund balance 100-160 Economic Development $ 5,000.00 100 General Fund, fund balance 100-165 General Administration $590,000.00 495 Capital Projects / #20001 540 Hospital $23,177.94 545 Long Term Care Center 445 Capital Projects / #21007 $9,859.77 Effective Date: This ordinance takes effect upon adoption. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS DAY OF 2024 KODIAK ISLAND BOROUGH Ordinance No. FY2024-02A ATTEST: Page 1 of 2 Ordinance No. FY2024-02AAn Ordinance Of The Assembly Of The Kodiak Isla... Page 255 of 270 AGENDA ITEM #14.C.1. 41 42 43 44 Scott Arndt, Borough Mayor Nova Javier, MMC, Borough Clerk 45 46 Introduced by: Borough Manager 47 First reading: 48 Second reading/public hearing: 49 50 VOTES: 51 Ayes: 52 Noes: 53 Ordinance No. FY2024-02A Page 2 of 2 Ordinance No. FY2024-02AAn Ordinance Of The Assembly Of The Kodiak Isla... Page 256 of 270 AGENDA ITEM #18.A. KODIAK ISLAND BOROUGH SCHOOL DISTRICT Board of Education Regular Meeting — May 20, 2024 SUMMARY ACTION ITEMS: APPROVED: Motion to approve the Agenda, as submitted. APPROVED: Motion to approve the consent agenda to include: Regular Meeting Minutes of April 15, 2024, Special Meeting Minutes of May 6, 2024, and Student and Activity Fees. APPROVED: Motion to appoint Hailee Henslee as the new Student Advisory Representative. APPROVED: Motion to approve the 2024-2025 Certificated Contract for Kristi Lonheim, Teresa Hedges, Oshiana Black, Judith Bruns and Melissa Rowe as submitted. APPROVED: Motion to enter into executive session to discuss personnel matters which by law are required to be confidential, and to invite Dr. Cyndy Mika into executive session. APPROVED: Motion to approve a leave of absence for Wendy Carstens, as submitted. APPROVED: Motion to acknowledge the receipt of the April Report of Revenues and Expenditures, with Year -to -Date General Fund Revenues in the amount of $41,743,484.78 and Year -to -Date General Fund Expenditures in the amount of $39,583,501.13. APPROVED: Motion to approve the revision to Purchase Order #240079 to Ford Murray, P.C. not to exceed $70,000. APPROVED: Motion to revise Board Policies BP 1340, BP 3000, BP 3270, BP 3312, BP 3315, AR 3514.1, BP 3515, BP 3540, BP 3550, BP 6112, BP 6114.4, BP 6146.3, BB 9200, and BB 9260 in first reading as presented, and forward the policies to the June 17, 2024 Regular Meeting for a second reading and public hearing. APPROVED: Motion to adjourn. Subsequent to approval, Board of Education meeting minutes are posted on the District's website at www.kibsd.org. Board Of Education Regular Meeting Summary of May 20, 2024 and Solid Was... Page 257 of 270 KODIAK ISLAND BOROUGH Solid Waste Contract Committee Regular Meeting April 16, 2024 The meeting was called to order at 1:12 p.m. ROLL CALL AGENDA ITEM #18.A. Board Members present were James Turner, Larry LeDoux, and Scott Smiley. A quorum was established. Also present were Kodiak Island Borough Manager Aimee Williams, and Kodiak Island Borough Solid Waste Manger Jena Hassinger. APPROVAL OF MINUTES SMILEY MOVED to approve the minutes from March 19, 2024. VOICE VOTE CARRIED UNANIMOUSLY. CITIZENS COMMENTS (Limited To Three Minutes Per Speaker) AGENDA ITEMS a. Contract Change Request List — Language Updated Patricia Valerio presented the list with re -lined changes. There was discussion about each of the items with notated changes, questions that need to be answered by David Edwards from Alaska Waste for clarification. Direction was given to staff to make additional changes, get clarifications, and present the list at the next meeting. b. KIB Code 8.25 Solid Waste Collection and Disposal — First Draft Red -Lined Patricia Valerio presented the red -lined version of the code that is in the packet to the Board. There were discussions regarding the owner verses customer. Direction was to make further changes and exclude the word "customer" from the code. BOARD MEMBERS COMMENTS Larry LeDoux — Like the process. Worried we are getting into the weeds on items. Also concerned about ADA Compliance. Scott Smiley - None. James Turner - None. SET NEXT MEETING DATE AND TIME May 14, 2024, at 1:00pm KIB Conference Room 121. Kodiak Island Borough Solid Waste Contract Committee Regular Meeting Minutes April 16, 2024 Page 1 of 2 Board Of Education Regular Meeting Summary of May 20, 2024 and Solid Was... Page 258 of 270 F -- ADJOURNMENT TURNER MOVED to Adjourn at 2:28pm. VOICE VOTE CARRIED UNANIMOUSLY. INFORMATION MATERIALS SUBMITTED BY: ago) PaHicia Valerio, Engineering and Facilities Department Date: �✓- ZGZ AGENDA ITEM #18.A. APPROVED BY: r� James Turner Solid Waste Contract Committee Chairman Date: D MAY 17 2024 BOROUGH CLERK'S OFFICE KODIAK, ALASKA Kodiak Island Borough Solid Waste Contract Committee Regular Meeting Minutes April 16, 2024 Page 2 of 2 Board Of Education Regular Meeting Summary of May 20, 2024 and Solid Was... Page 259 of 270 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 52 AGENDA ITEM #18.B. KODIAK ISLAND BOROUGH ORDINANCE NO. FY2025-01 A ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH RECEIVING THE 2024 CERTIFIED REAL AND PERSONAL PROPERTY TAX ROLL; LEVYING AD VALOREM PROPERTY TAXES FOR TAX YEAR 2024 CONSISTING OF AN AREAWIDE TAX, WOMEN'S BAY FIRE AREA TAX, A WOMEN'S BAY ROAD SERVICE AREA TAX, A BAY VIEW ROAD SERVICE AREA TAX, A TAX IN FIRE PROTECTION SERVICE AREA NO. 1, A MONASHKA BAY ROAD SERVICE AREA TAX, A TAX IN SERVICE AREA NO. 1 ROADS, A WOODLAND ACRES STREET LIGHT SERVICE AREA, A TAX IN THE SERVICE AREA NO. 2, A TAX IN THE KIB AIRPORT FIRE SERVICE AREA, A TAX IN THE TRINITY ISLANDS STREET LIGHT SERVICE AREA, AND A TAX IN THE MISSION LAKE TIDE GATE SERVICE AREA; LEVYING COMMERCIAL AIRCRAFT TAX PROVIDING FOR THE COLLECTION OF TAXES DUE IN 2024; AND SETTING THE DATE WHEN TAXES BECOME DELINQUENT WHEREAS, the Kodiak Island Borough Assembly exercises its power to assess, levy, and collect property taxes as provided in AS Chapter 29.45 and KIBC Title 3.35; and WHEREAS, the Assembly wishes to acknowledge receipt of the 2024 Certified Real Property Roll and Business Personal Property Roll as certified by the Assessor on May 09, 2024; and WHEREAS, AS 29.45.240(a) calls for the Borough to annually set the rate of tax levy, date of equalization and date when taxes become delinquent by resolution; and WHEREAS, KIBC 3.25.010 calls for the Borough to annually set the tax levy by ordinance, and WHEREAS, KIBC 3.15.60 calls for the rate of levy to be determined by June 10 each year, and WHEREAS, AS 29.45.240(b) calls for the rate of levy to be determined by June 15 each year; and WHEREAS, in accordance with AS 29.45.240, KIBC 3.35.010 and KIBC 3.35.120, the Assembly now wishes to set the 2024 tax year rates of levy and date when taxes become delinquent. NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1. Certified Roll Acknowledged. The Assembly hereby acknowledges the 2024 Certified Real Property Roll and Business Personal Property Roll as certified by the Borough Assessor on May 09, 2024, and presented to the Assembly May 10, 2024, and uses that roll as the basis for levy of property taxes for 2024. A copy of the certification is attached hereto as Exhibit A. The complete roll is available in the Borough Assessor's office. Section 2. Areawide Tax. There is hereby levied upon all taxable real property in the Kodiak Island Borough, a property tax consisting of a tax allocated to the Kodiak Island Borough General Fund at the rate of 1.15 mills; a tax allocated to the Educational Support Fund at the rate of 6.86 mills; a tax allocated to the Debt Service Fund at the rate of 0.25 mills; and a tax allocated to the Renewal and Replacement Fund at the rate of 0.99 mills; for a total areawide tax levy of 9.25 mills for the tax year 2024, based upon the net taxable roll for real property in the amount of $1,665,595,529 and personal property in the amount of $168,049,093 producing areawide taxes of 16,961,213. Ordinance No. FY2025-01 Page 1 of 4 Page 260 of 270 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 88 89 90 91 92 93 94 95 96 97 98 AGENDA ITEM #18.B. Section 3. Womens Bay Road Service Area There is hereby levied upon all taxable real property within the Womens Bay Road Service Area, a property tax of 3.25 mills for service area purposes, in addition to the tax levied in Section 2 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $107,218,100 and personal property in the amount of $1,275,524 producing taxes for this service area of $352,604. Section 4. Service Area No. 1 Roads. There is hereby levied upon all taxable real property in the Service Area No. 1 Roads Service Area a property tax of 1.50 mills for service area purposes, in addition to the tax levied in Sections 2 and 3, above, for the tax year 2024, based on the assessment roll for real property in the amount of $380,787,116 and personal property in the amount of $8,821,587 producing taxes for this service area of $584,413. Section 5. Monashka Bay Road Service Area. There is hereby levied upon all taxable real property in the Monashka Bay Road Service Area a property tax of 1.99 mills for service area purposes, in addition to the tax levied in Sections 2, 3 and 4 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $32,110,200 and personal property in the amount of $254,400 producing taxes for this service area of $64,405. Section 6. Bay View Road Service Area. There is hereby levied upon all taxable real property in the Bay View Road Service Area, a property tax of 1.47 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4 and 5 above, for the tax year 2024 based on the net taxable roll for real property in the amount of $12,564,200 and personal property in the amount of $0 producing taxes for this service area of $18,469. Section 7. Fire Protection Area No. 1 Service Area. There is hereby levied upon all taxable real property in the Fire Protection Area No. 1 Service Area a property tax of 1.50 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5 and 6 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $561,446,696 and personal property in the amount of $9,120,195 producing taxes for this service area of $855,850. Section 8. Womens Bay Fire Area. There is hereby levied upon all taxable real property in the Womens Bay Fire Service Area, a property tax of 1.25 mills for fire area service in addition to the tax levied in Sections 2, 3, 4, 5, 6 and 7 above, for the tax year 2024 based on the net taxable roll for real property in the amount of $112,134,100 and personal property in the amount of $1,275,524 producing taxes for this service area of $141,762. Section 9. Service Area No. 2. There is hereby levied upon all taxable real property in the Service Area No. 2 a property tax of zero mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7 and 8 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $0.00 and personal property in the amount of $0.00 producing taxes for this service area of $0.00. Section 10. KIB Airport Fire Service Area. There is hereby levied upon all taxable real property in the KIB Airport Fire Service Area a property tax of 1.25 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8 and 9 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $15,118,700 and personal property in the amount of $4,255,368 producing taxes for this service area of $24,217. Ordinance No. FY2025-01 Page 2 of 4 Page 261 of 270 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 AGENDA ITEM #18.B. Section 11. Woodland Acres Street Light Service Area. There is hereby levied upon all taxable real property in the Woodland Acres Street Light Service Area a property tax of 0.10 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9 and 10 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $72,971,680 and personal property in the amount of $657,443 producing taxes for this service area of $7,362. Section 12. Trinity Islands Street Light Service Area. There is hereby levied upon all taxable real property in the Trinity Islands Street Light Service Area a property tax of 0.15 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $16,829,500 and personal property in the amount of $300 producing taxes for this service area of $2,524. Section 13. Mission Lake Tide Gate Service Area. There is hereby levied upon all taxable real property in the Mission Lake Tide Gate Service Area a property tax of 0.25 mills for service area purposes, in addition to the tax levied in Sections 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 and 12 above, for the tax year 2024, based on the net taxable roll for real property in the amount of $8,821,600 and personal property in the amount of $4,900 producing taxes for this service area of $2,206. Section 14. Commercial Aircraft Tax. These areawide and service area levies made above are separate from and in addition to the property tax levied on aircraft by Section 3.40.070 of the Kodiak Island Borough Code. This tax shall be levied on the following schedule: FIXED WING ROTOCRAFT Gross Pounds Annual Tax Gross Pounds Annual Tax Non Flyable $50 0-2,000 $400 0-1,000 $100 2,001-3,000 $800 1,001-2,000 $200 3,001-4,000 $1,000 2,001-3,000 $400 4,001-7,000 $1,400 3,001-4,000 $600 7,001-12,500 $1,600 4,001-5,000 $800 5,001-6,000 $1,000 6,001-7,000 $1,200 7,001-8,000 $1,300 8,001-10,000 $1,400 10,001-12,500 $1,500 Section 15. Delinquent Date Established. The billing date for taxes levied pursuant to the provisions of this ordinance shall be July 1, 2024. In accordance with KIBC 3.35.120, the taxes set out in this resolution shall become due on October 15, 2024, if made in a single payment; or if made in two payments half due on August 15, 2024, and half due on November 15, 2024. Should due date fall on a Saturday, Sunday or holiday, the due date shall be the next business day. Said taxes shall be delinquent unless paid before 5:00 p.m. local time, on the due date. Payments may be accepted based on a timely postmark only if the return receives a United States Postal Service cancellation on or before the due date. 131 1 Effective Date. This ordinance shall be effective upon adoption. Ordinance No. FY2025-01 Page 3 of 4 Page 262 of 270 132 133 134 135 136 137 138 139 140 141 142 143 AGENDA ITEM #18.B. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS SIXTH DAY OF MAY 2024 KODIAK ISLAND BOROUGH - '4- -" e //"" e - Scott A dt, Mayor Introduced by: Borough Manager First reading: 05/16/2024 Second reading/public hearing: 06/06/2024 VOTES: Ayes: Ames, Griffin, LeDoux, Smiley, and Turner Noes: Whiteside and Sharratt Ordinance No. FY2025-01 ATTEST: T'�! —M - I N�'� Nova M. Javier, IMPAC Borough Clerk Page 4 of 4 Page 263 of 270 AGENDA ITEM #18.B. Exhibit A (page 1 of 3) p, KODIAKISLANVD BOROUGH f Assessing Department MEMORANDUM TO: Kodiak Island Borough Mayor & Assembly THRU: Aimee Williams, Borough Manager FROINI: :Seema Garoutte, Borough Assessor DATE: May 9, 2024 :SUBJECT: Certification of Assessed values For Fiscal Year 2025 I, Seema Garoutte, in my capacity as Assessor of the Kodiak Island Borough have reviewed the Calendar Year 2024 tax roll generated by the Assessing Department in the manner required by Borough ordinances and State statutes. All values and tax exemptions have been tallied and entered on the tax roll. I have attached a spreadsheet depicting the values for all of the service districts in the borough. As per KIB 3,35.060 B., 1 hereby certify that the Calendar Year 2024 ,assessed value for all taxable real and personal property in the Kodiak Island Borough is: Sil W $1,833q6443622 cc: Dora Cross, Borough Finance Director Date: Mitt' 9. 2024 **The total valuation for aircraft this year is $4,370,000 with 23 accounts subject to taxation by take -off weight. Page 264 of 270 KODIAK ISLAND BOROUGH TAX YEAR 2024 CERTIFIED ROLL TOTALS Tax Code Areas Land Buildings Real Sub -total "Non -Profit, Charitable, Other 100% Exempt parcels Gross Real Value (41,162,100) (4,350,000) 0 774,238,792 (3,881,500) (1,350,000) 0 TCA 1 City of Kodiak 301,764,500 1,036,874,200 1,338,638,700 (34,914,508) (483,973,300) 819,750,892 TCA 2 Woodland Ac St. Lights 14,148,800 67,358,400 81,507,200 (3,221,120) (82,900) 78,203,180 TCA 3 Airport Fire District 4,012,900 12,795,400 16,808,300 0 (1,689,600) 15,118,700 TCA 4 Bayview 3,857,900 10,800,500 14,658,400 0 0 14,658,400 TCA 5 Rural & Remote Borough 2,020,308,200 203,217,900 2,223,526,100 (2,221,459) (2,008,181,200) 213,123,441 TCA 6 Monashka Bay 7,018,100 30,938,900 37,957,000 0 0 37,957,000 TCA 7 Service District One 122,818,700 340,644,400 463,463,100 (12,853,654) (34,103,800) 416,505,646 TCA 8 Fire Protection Area One 33,439,800 30,171,800 63,611,600 (1,208,430) (28,790,600) 33,612,570 TCA 9 Womens Bay Fire 40,831,500 88,026,200 128,857,700 0 (4,997,100) 123,860,600 TCA 71 Mission Lake Tidegate 3,636,9001 6,319,300 9,956,200 0 (234,60$0) 9,721,600 TCA 72 Trinity Islands Street Light 2,762,200 15,867,300 18,629,500 0 18,629,500 2024 CERTIFIED TOTALS 2,554,599,500 1,843,014,300 4,397,613,800 (54,419,171) (2,562,053,100) 1,781,141,529 This represents exempt parcels with state mandated charitable and non-profit religious property exemptions. ** The total valuation for aircraft this year is $2,461,000 with 16 accounts subject to taxation by take -off weight. v 0 N Cn 0 N CD Exhibit A (page 2 of 3) Senior Citizens Disabled Vets Agriculture Net Real Taxable (41,162,100) (4,350,000) 0 774,238,792 (3,881,500) (1,350,000) 0 72,971,680 0 0 0 15,118,700 (1,794,200) (300,000) 0 12,564,200 (9,928,900) (537,300) 0 202,657,241 (4,769,700) (300,000) 32,887,300 (25,354,000) (5,591,800) 385,559,846 (1,350,000) (450,000) 0 31,812,570 (10,376,500) (1,350,000) 112,134,100 (900,000) 0 0 8,821,600 (1,650,000) (150,000) 0 16,829,500 (101,166,900) (14,379,100) 0 1,665,595,529 KODIAK ISLAND BOR Exhibit A (page 3 of 3) n c� m Z v n m 00 00 v 0 N v 0 N 4 0 Regular ti/ Special 9 P Convened: KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET Recessed: Reconvened: Date: go c (D /,-7� Adjourned: BY: SECOND: ` YES NO. BY: eb SECOND: YES NOYES BY: Gf / SECOND • BY: �5 SECOND:Cn BY: —TT SECOND: C7S C4 NO YES NC Mr. Ames mes Mr. Ames Mr. Ames Mr. Griffin Mr. Griffin Mr. Griffin V Mr. Griffin I Mr. Griffin Mr. LeDoux Mr. LeDoux ,< V Mr. LeDoux Mr. LeDoux Mr. LeDoux Mr. Sharratt Mr. Sharratt Mr. Sharratt 4r. Sharratt. Mr. Sharratt ,,*- t/ Mr. Smiley Mr. Smiley Mr. Smiley VMY. Smiley ( Mr. Smiley Mr. Turner Mr. Turner Mr. Turner Mr. Turner Mr. Turner Mr. Whiteside Mr. Whiteside Mr. Whiteside V Mlr. Whiteside Mr. Whiteside THEIR VOTE? OULD_ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE TOTAL: TOTAL: TOTAL: 0 TOTAL: TOTAL: The mayor may/b vote except in the case where only six members of the assembly are present and there is a three/three tie vote of the assembly. Mayor Arndt V TM-a—yor Arndt Mayor Arndt Mayor Arndt Mayor Arndt 00 T v CD N 0) 00 0 N v O Regular V Special Convened: KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET Recessed: Reconvened: UZI wre. r)&10&4a4 Adjourned: BY: 51?BY: 01 0 • �yv OND: SECC� �j r � '1 1 5(-7 BY: �� BY: SECOND: SECOND: yt� 'd✓ ` n � 0" BY: -5 SECOND: v ` �2 Mr. Ames YES = ✓ . Mr. Ames 1,1YES NOWYES. NO YES NO YES. Mr. Ames �' Mr. Ames Mr. Ames Mr. Griffin Mr. Griffin Mr. Griffin v' Mr. Griffin PtMr. Griffin Mr. LeDoux Mr. LeDoux Mr. LeDoux V Mr. LeDoux Mr. LeDoux Mr. Sharratt V Mr. Sharratt Mr. Sharratt V.Mr. Sharratt Mr. Sharratt Mr. Smiley V —�,V, Mr. Smiley Mr. Smiley V,Mr. Smiley Mr. Smiley Mr. Turner*- Mr. Turner Mr. Turner Mr. Turner Mr. Turner Mr. WhitesideeCMr. Whiteside Mr. Whiteside V Mr. Whiteside V Mr. Whiteside OULD ANYONE LIKE TO CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE THEIR_ VOTE? TOTAL: 7 TOTAL: TOTAL: TOTAL: TOTAL: The mayor ma not vote except in the case where only six members of the assembly are present and there is a three/three tie vote of the assembly. Mayor Arndt Mayor Arndt Mayor Arndt Mayor Arndt Mayor Arndt 00 4 v v 0 N 0) t9 0 N 4 0 Regular / Special 9 P Convened: KODIAK ISLAND BOROUGH ASSEMBLY ROLL CALL SHEET Recessed: Reconvened: Date: / 7 Adjourned: O • y BY: rm SECOND: LIJ V" S J BY: SECOND: YE NO: BY: SECOND: YES NO BY: SECOND: YES NO BY: SECOND: Mr. Ames Mr. Ames Mr. Ames Mr. Ames Mr. Ames Mr. Griffin Mr. Griffin Mr. Griffin Mr. Griffin Mr. Griffin Mr. LeDoux Mr. LeDoux Mr. LeDoux Mr. LeDoux Mr. LeDoux Mr. Sharratt Mr. Sharratt Mr. Sharratt Mr. Sharratt Mr. Sharratt Mr. Smiley Mr. Smiley Mr. Smiley Mr. Smiley Mr. Smiley Mr. Turner Mr. Turner Mr. Turner Mr. Turner Mr. Turner Mr. Whiteside Mr. Whiteside Mr. Whiteside Mr. Whiteside Mr. Whiteside WOULD TOTAL: ANYONE LIKE TO TOTAL: CHANGE THEIR VOTE? WOULD ANYONE LIKE TO CHANGE THEIR VOTE?n TOTAL: TOTAL: TOTAL: 11 The mayor may not vote except in the case where only six members of the assembly are present and there is a three/three tie vote of the assembly. Mayor Arndt Mayor Arndt Mayor Arndt Mayor Arndt Mayor Arndt 1 00 Meeting Type: KODIAK ISLAND BOROUGH Assembly Regular Meeting AGENDA ITEM #18.B. Date: 6-6-2q Please PRINT your name legibly Phone number Page 270 of 270 A4 G-�-��., �o, lu„ l8�s) Sys -Baa a 'Mw'K- — kv�VVs� �2(-ACt-b (CS -q Page 270 of 270 AGENDA ITEM #18.B. `t Kodiak Island Borough Assembly Newsletter Vol. FY2024, No. 26 June 07, 2024 At Its Regular Meeting Of June 06, 2024, The Kodiak Island Borough Assembly Took The Following Actions. The Next Regular Meeting Of The Borough Assembly Is Scheduled On June 27, 2024, At 6:30 p.m. In The Borough Assembly Chambers. PROCLAIMED The Month Of June Filipino American Heritage Month In Kodiak Urging All Citizens To Participate In The Festivities Celebrating The Rich Heritage And Traditions Of The Philippine Islands AMENDED, ADOPTED Ordinance No. FY2025-02 Adopting The Budget For Fiscal Year 2025 And Appropriating From All Borough Funds ADOPTED (REVISED VERSION) Of Ordinance No. FY2025-01 Receiving The 2024 Certified Real And Personal Property Tax Roll, Levying Ad Valorem Property Taxes For Tax Year 2024 Consisting Of An Areawide Tax, Women's Bay Fire Area Tax, A Women's Bay Road Service Area Tax, A Bay View Road Service Area Tax, A Tax In Fire Protection Service Area No. 1, A Monashka Bay Road Service Area Tax, A Tax In Service Area No. 1 Roads, A Woodland Acres Street Light Service Area, A Tax In The Service Area No. 2, A Tax In The KIB Airport Fire Service Area, A Tax In The Trinity Islands Street Light Service Area, And A Tax In The Mission Lake Tide Gate Service Area; Levying Commercial Aircraft Tax Providing For The Collection Of Taxes Due In 2024; And Setting The Date When Taxes Become Delinquent AUTHORIZED The Borough Manager To Award Contract No. FY2024-34 For Triennial Asbestos Hazard Emergency Response Act (AHERA) Inspections With Satori Group, Inc. In The Amount Of $11,000 AUTHORIZED The Borough Manager To Sign Contract No. FY2024-35 Memorandum Of Agreement Between The Kodiak Island Borough And Triple P Ranch, LLC Granting Triple P Ranch, LLC The Authority To Remove Culverts In Areas That The Borough Has Management Authority ADVANCED Ordinance No. FY2024-02A An Ordinance Of The Assembly Of The Kodiak Island Borough Amending Ordinance No. FY2024-02, Fiscal Year 2024 Budget, By Amending Budgets To Account For Various Revenues That Are Over Budget, Providing For Additional Expenditures, And Moving Funds Between Projects To Public Hearing At The Next Regular Meeting Of The Assembly View our website: Visit our Facebook page: � Follow us on www.kodiakak.us www.facebook.com/KodiakislandBorough Twitter: @KodiakBorough Page 271 of 270