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2026-02-26 Work Session
Kodiak Island Borough Assembly Work Session Assembly Chambers Thursday, February 26, 2026, 6:30 p.m. Work Sessions are informal meetings of the Assembly where members review forthcoming programs of the borough, receive progress reports on current program or projects or receive other similar information from the manager. All discussions and conclusions are informal and there are no official actions taken. The Assembly also review the upcoming regular meeting agenda packet and request and/or receive information from staff. This work session is open to the public and will be broadcast on the Borough's YouTube Channel. Meeting packets are available online. Any public documents related to the agenda that are received and shared with elected officials after the initial agenda packet has been released will be included in the Supplemental Materials section below. The deadline for releasing supplemental materials is noon on the day of the meeting. Page 1. CITIZENS' COMMENTS 1-907-486-3231 or Toll Free 1-855-492-9202 (Limited To Three Minutes Per Speaker) 2. MANAGER'S COMMENTS a 2026-02-26 Borough Manager's Report 3. AGENDA ITEMS 4-23 a. Alaska Aerospace Corporation Presentation 24 - 32 Agenda Item Report - Pdf b. Discussion Of FY2027 Budget Calendar And Policy Decisions 33 - 34 Agenda Item Report - Pdf C. Land Disposal Process Discussion 35 - 50 Agenda Item Report - Pdf 4. PACKET REVIEW The DRAFT regular meeting packet is available online at Kodiak Island Borough - Meetinq Type List (civicweb.net). a. PUBLIC HEARING • Ordinance No. FY2026-19, Amending The Kodiak Island Borough Code Of Ordinances Title 3 Revenue And Finance Chapter 3.15 Public Finance — Budget Section 3.50.030 Budget And Capital Program To Change The Budget And Capital Program Submittal Date Page 1 of 95 CONTRACTS • Contract No. FY2025-43, Change Order#1, Multi -Facility Elevator Modernization With TK Elevator Corp. For Authorization Of Payment Of Tariffs In The Amount Of $4,302.51 • Contract No. FY2026-47, Kodiak Island Borough Cybersecurity Infrastructure Project In The Amount Of $219,453 • Contract No. FY2026-48, Long Term Care Fuel Spill Site Investigation, Field Work, And Reporting With NWFF • Contract No. FY2026-49, Karluk School UST Fuel Spill Work Plan Implementation By 3-Tier Alaska • Contract No. FY2026-50, Baler Maintenance Part Purchase With Blankenship Equipment OTHER ITEMS • Authorization For Borough Manager To Reimburse Providence Kodiak Island Medical Center For The Automatic Transfer Switch Design To 100% In The Amount Of $138,174 • Authorization For Borough Manager To Reimburse Providence Kodiak Island Medical Center For The Air Handling Unit One Design To 100% In The Amount Of $42,000 • Authorization For Borough Manager To Reimburse Providence Kodiak Island Medical Center For The Reverse Osmosis And Steam Generator Design To 100% In The Amount Of $72,130 • Authorization For Borough Manager To Reimburse Providence Kodiak Island Medical Center For The Distribution Panel Six (DP6) Design To 100% And Construction In The Amount Of $105,945 5. CLERK'S COMMENTS a 2026-02-26 Borough Clerk's Report 6. ASSEMBLY MEMBERS' COMMENTS 7. MAYOR'S COMMENTS 51 - 54 8. SUPPLEMENTAL MATERIALS a FY2027 Budget Calendar/Policy Decisions - Supplemental 55 - 56 I:1 PKIMC Reimbursement MEMO 2262026 57 - 59 C. FY2027 Operational Budget - Level 0 60 - 94 Page 2 of 95 d Citizen Sign -in Sheet *7 This meeting is open to the public and will be broadcast on the Borough's YouTube 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 3 of 95 AGENDA ITEM #2.a. 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, Manager RE: Manager's Report, February 26, 2026 Manager's Department Property Tax Workgroup KIB is continuing to participate in this work group and we were given a chance to talk about the efficacy of what we were doing at the Winter AML Legislative Session in Juneau. Our comments there has lead to the State Assessor attending out workgroup session tomorrow. AML Meeting in Juneau Mayor Griffin, Assembly Member Johnson, and I were able to meet with Representative Stutes and Senator Stevens to discuss the items that the Assembly prioritized. Our advocacy for those items is continuing to ensure that our delegation has the materials that they need to continue working on our requests. We also learned a lot about our PERS / TERS system, school maintenance funding, received an update from Senator Sullivan, got updates from the Commissioners of the Department of Health, the Department of Environmental Conservation, Department of Education & Early Development, and the Department of Natural Resources. We heard various perspectives on the state of the budget, revenue options, and a session called, "More Budget Blues". KIB was also invited to testify in front of a joint session of the house and senate education committees. Citizens Academy The Citizen's Academy has been launched. Please see the flyer attached to the packet. Anyone interested in attending should send an email indicating their interest to academy(a)_kodiakak.us Page 4 4VS 1 AGENDA ITEM #2.a. KIB FY27 Budget This is an agenda item tonight and 1 will continue to update this section each week so that the public can know where we are in the process. February 26 WS — Set the timeline for review June 10, 2026 — Deadline for FY2027 Budget IBEW Our current collective bargaining agreement expires on June 30, 2026. The first meeting to set the timeline for negotiations is scheduled for Monday, March 2nd at 3:30PM. Current Recruitments E/F: • Director of Engineering & Facilities • Solid Waste Baler Supervisor - offered • Environmental Specialist • LTP Supervisor — updated and advertised in house CDD: • Code Enforcement Officer Finance Department 2025 Tax Foreclosures The foreclosure process has begun. The required annual, four -week newspaper publication of the foreclosure list started on February 20th. Since additional interest and fees continue to accrue, please call the finance department at 907-486-9324 for payoff amounts. Property Assessment and Taxation Implementation Project Staff is continuing to enter and verity information in both the new and legacy tax collection systems. Dual entry was originally planned through February; however, staff is now considering extending this process June. This additional time will help ensure accurate payment postings and balances, correct penalty and interest calculations, proper levy processing, and accurate production of tax statements. Community Development Planning & Zoning Commission — February 18, 2026, Regular Meeting The Commission met on February 18, 2026, for its regular meeting; three items were on the public hearing agenda. The three rezone cases were all recommended for approval to the Assembly by the Commission. These rezone cases are scheduled for introduction on March 19, 2026, Assembly Regular Meeting. Page 5 0�VS 2 AGENDA ITEM #2.a. Community Development Department — Webpage Enhancement Community Development staff has created an upcoming meetings page for the Planning and Zoning Commission(https://www.kodiakak.us/774/PZ-Upcoming-Meetings). This page will allow those that receive written notification in the future or people who want to learn more about upcoming cases to be able to access information such as case application prior to the publishing of the agenda. This new webpage is part of the work that staff and the Planning & Zoning Commission are doing to enhance public notifications and allow easier access to information before agenda publishing. Further enhancements to written notices and to case signs are currently in development. Information Technology Systems Administration IT is reviewing the remote access methods and agreements with Long HVAC regarding the KFRC SCADA and HVAC systems as well as setting up disaster recovery resources for those systems. Additionally, we are preparing for the departure of our Network Analyst through cross training internally. IT has also completed the Nimble upgrade and are working to implement a public facing forms portal for the Clerks and KIB staff. Cybersecurity and Risk Mitigation IT is preparing to award a contract for the Cybersecurity Infrastructure Contract pending Assembly approval. We are also in the process of reviewing the network security and remote access to our HVAC and other KFRC monitoring systems provided by LONG. GIS GIS has continued fixing missing Zoning records and Parcels in our mapping data, as well as working with GCI, the United States Post Office and other entities that wanted clarification on valid addresses within the Kodiak Island Borough. Assessing Senior Citizen (SC) / Disabled Veteran (DV) Exemptions (2026) 64 SC's and 13 DV's failed to timely file their exemption applications. Eight late file applications have been filed. Good cause exemptions have been scheduled to be heard by the Assembly on May 21, 2026. Notice of Values Notice of Values will be mailed on February 27, 2026. Exemption Appeals 1. The Alutiiq Heritage Foundation - Trial scheduled for July 27-29, 2026. 2. The Alutiiq Heritage Foundation- Decided to appeal their 2025 decision. Staff negotiated the 2025 decision to be a reconsideration by the Assessor which will be conducted after Page 6 0VVS 3 AGENDA ITEM #2.a. the 2024 Superior court decision. AHF will be able to appeal that decision to the BOE if they desire. Exemption Reconsiderations 1. Calvery Chapel Bells Flats had a reconsideration by the Assessor on January 30, 2026. Letter of reconsideration due to CCBF by March 2, 2026. 2. St. Mary's reconsideration is scheduled for February 18, 2026. We have a verbal request to withdraw the reconsideration. St. Mary's withdrew their reconsideration request on February 18, 2026 before the meeting was scheduled. Engineering and Facilities Long Technology Software Updates Long Technology was on -site February 19 conducting updates to our building monitoring systems for the KIB Admin and KFRC Buildings. IT Staff and Long Technology have been communicating through email, and EF Staff are waiting for an update from Long for additional information. Solid Waste Contract Updates Staff requested an extension from the Solid Waste Contract Committee to finalize updates to the draft and provide adequate time for committee review prior to the next meeting. The SWCC meeting has been rescheduled for March 17 at 3:00 p.m. Staff anticipates completing the revised draft during the first week of March and sharing it with the committee shortly thereafter. Community Pool On November 16th, staff were directed by the Assembly and Manager to proceed with the small-scale destructive testing repairs in the lifeguard room. Staff have reached out to JYW for a cost estimate proposal, and we anticipate an engineering fee of $42,739 for the efforts associated with design and construction oversight. Multi -Facility Elevator Modernization The PKIMC Elevators are delayed due to missing parts identified during Project Office inventory. All other materials have arrived and are stored until work begins in April. Fuel Spill Assistance Landfill Soil Remediation: Projects office staff held the mandatory pre -bid meeting scheduled for February 20th at 10am, and bids are due March 3rd at 2:OOpm. Page 7 0VVS 4 AGENDA ITEM #2.a. On the March 5, 2026, agenda - Long Term Care: KIB submitted the final Work Plan to ADEC and have received approval. NWFF is working on updating the final Closeout Plan. Staff received a proposal for the site investigation, field work, and reporting as required by the ADEC from NWFF, which is on the Assembly agenda. Karluk: Projects office staff are working with 3-Tier Alaska to conduct similar work for the closure of the Karluk fuel spill. That report was completed and sent to ADEC on November 25, 2025. Staff received a proposal for the site investigation, field work, and reporting as required by the ADEC from NWFF, which is on the Assembly agenda. Providence Kodiak Island Medical Center Providence has requested that several projects get moved forward. The following items are on the March 5, 2026, Regular Meeting agenda. • Automatic Transfer Switches (ATS) design from 65% to 100% is $138,174.00- total remaining engineering services is anticipated to be $70,514 for a sum of $208,688 • Air Handling Unit One (AHU1) design from 95% to 100% is $45,000.00- total remaining engineering services is anticipated to be$98,000 for a sum of $140,000 • Reverse Osmosis & Steam Generator (RO & Steam) design from 65% to 100% is $72,130.00- total remaining engineering services is anticipated to be $55,880 for a sum of $128,010 • Distribution Panel Six (DP6) design to 100% is $11,900 and estimated Construction cost for $94,045.00, for a total cost of $105,945 Leachate Treatment Plant Laboratory Contract The current laboratory contract has been extended for through June 30, 2026. Staff will begin developing a new Invitation to Bid for these services and will incorporate Carl's expertise in the process before his departure. Lab Sample Courier Staff are currently obtaining quotes from courier services in Denver capable of reliably transporting water samples from the airport to the laboratory. To date, staff received two quotes for courier services, one for $301.50 per delivery and the other for $145.90 per delivery, which are both in front of the Manager for consideration. Page 8 0VVS 5 AGENDA ITEM #2.a. Landfill Regional Solid Waste Management Plan Update is due February 28, 2026. Landfill Scale Maintenance The Manager was recently approached by a contractor offering to perform maintenance on the Landfill scale. This scale plays a critical role in daily operations, as it is used to accurately weigh every load entering the Landfill for disposal. Proper functioning of this equipment is essential —not only for regulatory compliance and billing accuracy, but also for ensuring smooth and efficient landfill operations. Regular maintenance helps prevent disruptions, extends the life of the equipment, and supports accurate reporting for all incoming waste streams. Landfill Baler Maintenance The Landfill staff complete a full rebuild of the baler and strapping system every two years. In preparation for the upcoming rebuild scheduled for the winter of 2026, staff requested multiple quotes for the necessary parts. Two quotes have been received and are on the Assembly agenda for approval due to the cost exceeding the Manager's purchase authority. KFRC Industrial Pump Alaska (IPA) has installed pumps 3 & 4, however, the shafts have been found to be too short. Staff have requested that IPA provide a plan to address and resolve this issue. Small Projects Research Court Apartment Lift Station Repairs: Staff are still awaiting a part from Nodak to address some electrical control issues for pump #1. Port Lions School Emergency Fire Alarm Panel Replacement: The contractor is currently working on design and State of Alaska Fire Marshall approval. A pre -construction meeting occurred on February 11, all stakeholders are onboard and are excited to move forward with work. Work is anticipated to start on February 27th. Harlequin Court Park Upgrades: Projects Staff attended the Parks & Rec Committee meeting on January 27 to discuss potential park upgrades. Harlequin Court Park was identified as park needing the next set of upgrades. Staff will be providing project information to the Parks & Rec Committee on February 25th to add this project to their CIP list. Picnic Table Replacement: Projects staff issued an RFQ on the Borough Website for replacement of not to exceed four wooden picnic tables; two at Sargent Creek Park and two at Otmeloi Park. Staff held the Mandatory pre -quote meeting at 10am on February 17, and after the questions deadline issued an addendum. Quotes are due by 2:OOpm February 25. Port Lions School Painting Project: Staff are working on review of the 95% design, which will go to the ARB. The architects estimated cost for the work is $266,000. We are anticipating work in summer 2026. Page 9 0VVS 6 AGENDA ITEM #2.a. Annex Bldg (old Red Cross) UST Removal: Staff have received updated drawings and specifications for the UST removal. It will be presented to the ARB at their next meeting. The architects estimated cost for this work is $25,000. Due to how close the estimate is to the Request for Quotes threshold, Staff will issue an ITB. North Star Boiler Gun Replacement: Contractor is waiting for parts to arrive to schedule work. Landfill Used Oil Burner Replacement: Contractor is anticipating starting work on March 16. Mill Bay Beach Stairs and Picnic Table Replacement: Permits were paid for and approved. The project will now begin the submittal phase and is still on schedule for May 30, 2026. Leachate Treatment Plant Citric Acid Dosing Skid Replacement LTP staff notified the Manager that the Citric Acid Dosing Skid needs to be upgraded and replaced. Veolia Water Technologies & Solutions, who manufactured and provided the membranes for the LTP, has provided a quote for the upgraded replacement for an estimated cost of $40,039 (includes new pump, installation costs, on -and -off site assistance, and a spare pump) This would be considered a sole -source procurement due to the system LTP currently has to work was designed and manufactured by Veolia. The Manager is currently reviewing the proposal. Upcoming Meetings • Architectural Review Board (ARB) — March 9, 2026, at 3:30PM in KIB Conference Room 121 Solid Waste Contract Committee (SWCC) — Rescheduled to March 17, 2026, at 3:OOPM in KIB Conference Room 121 Attached — Citizens Academy Flier Project's Office Report Memo from Project Manager concerning PKIMC definitions FY2027 Budget Items - Al Cameras / Facial Recognition Procurement / Contracting Officer addition Page 10 0VVS 7 ACADEMY The Kodiak Island Borough is offering a behind the scenes look at how services and programs are provided. The five week course will cover a variety of topics with a different department focus each week. Each week's session will start at 6PM, last less than two hours, and be held in the Assembly Chambers. The format will be a presentation about the department and then time for Q&A. v Engineering &Facilities - 3/10 v Community Development - 3/17 rC Clerks - 3/24 'A • Assessing - 3/31 • Finance - 4/7 Sign up by sending an email to: academy@ kod ia ka k.us I`PK ISLAND gpRO\ I � L AGENDA ITEM #2.a. Kodiak Island Borough ENGINEERING & FACILITIES DEPT. 710 Mill Bay Road 0f3 Kodiak, Alaska 99615 i+• Phone (907) 486-9349 Fax (907) 486-9394 E-mail: Callen@kodiakak.us February 26, 2026 TO: Assembly Members FROM: Engineering & Facilities Department RE: February 26, 2026, Work Session Packet Review- PKIMC Reimbursements Dear Assembly Members and Mayor, As directed, I have completed a comprehensive review of the Providence Kodiak Island Medical Center (PKIMC) reimbursements included on the agenda for packet review. To begin, I would like to remind the Assembly and the Mayor of several key definitions in the FY2018-02 lease between PKIMC and KIB. Section 6.2, Renewal and Replacement Base Adjustments (C), states: "Any project over $50,000, and not listed on the R&R schedule, necessitated by a State or Federal facility audit that is not a deferred project may require a lease rate adjustment." Section 20.4, Replacement and Renewal, states: "KIB will be responsible for all costs associated with Replacement and Renewal, through the Replacement and Renewal Reserve. Replacement and Renewal is defined as an exchange of one fixed asset for another that has the same capacity to perform the same function." Section 20.6, Capital Projects, states: "A Capital Project is defined as work performed to change the interior arrangements or other physical characteristics of an existing facility or fixed equipment so that it can be used more effectively for its current designated purpose or adapted to a new use. A Capital Project also includes any new structures built to support the current purpose or new use of the main facility. Capital Projects will not be funded through the KIB Replacement and Renewal Reserve unless agreed upon by the parties and incorporated into the Agreement by amending the lease and R&R Schedule." As we proceed through the packet review tonight, it is important to keep these lease definitions and delineations of responsibility in mind. I would also like to note that my comments may be slightly out of order relative to tonight's agenda. It is important to recognize that all proposed projects are fundamentally dependent upon approval of a predecessor project. They should be viewed as sequential, with DP6 serving as the most critical component, as it drives the ability to provide power for most of the remaining items. The need for DP6 appears to stem from increased power demands, presumably due to the operational needs of the facility, and it will be referenced in subsequent packet items. Letter Dated February 26, 2026 Pap�60'Q Of 95 AGENDA ITEM #2.a. ATS Replacement Beginning with the ATS replacement, tonight's request is only for the 100% design fees at the cost of $138,174. However, there is an additional $70,514 in anticipated engineering services, and we have not yet received the construction cost estimates for this project. The total anticipated cost of engineering and design services will be $208,688. When examining the proposal in comparison to the lease definitions, AMC notes on page 2 of the August 28, 2024, Basis of Design Narrative that the need for replacement was based on the fact that "the two (2) automatic transfer switches (ATS-1 and ATS-2) were initially configured to drop load upon loss of building power and then be added (optionally) onto the standby power system if there was sufficient available generation capacity. However, one generator can easily carry the entire building load, so these two (2) ATS units are now in the "alternate power source" position and connected to existing Panel DP3, which is part of the Essential Equipment Branch and downstream of ATS-4, making the transfer switches redundant, overcomplicating the power distribution system, and increasing capital costs (should the transfer switches be replaced), as well as ongoing maintenance costs." On page 3, AMC "recommends that existing ATS-1 and existing ATS-2 be demolished and not replaced for the reasons noted. AMC further recommends replacing ATS-3 through ATS-6 with units of the same rating as the existing switches in NEMA 1 enclosures, except that ATS-3 and ATS-5 will be replaced with units of the same rating but with bypass isolation. ATS-4 and ATS-6 will be replaced with units of the same rating without bypass isolation." Based on the review of the proposal and design, the current location is not adequately sized to accommodate the recommended changes; therefore, a new external structure will be constructed in the upper parking lot. Per Contract FY2018-02, this would be considered a Capital Project, as it "includes any new structures built to support the current purpose or new use of the main facility", which is "not funded through the KIB Replacement and Renewal Reserve unless agreed upon by the parties and incorporated into the Agreement by amending the lease and R&R Schedule." Air Handling Unit One (AHU-1) While examining the AHU-1 65% design documents and proposals, it is important to note that tonight's request is only for the 100% design fees at the cost of $42,000. However, there is an additional $98,000 in anticipated engineering services, and we have not yet received the construction cost estimates for this project. The total anticipated cost of engineering and design services will be $140,000. Several key considerations should be noted from the February 6, 2026, HZA Engineering proposal. Beginning with Item #2, which states, "it is our understanding the existing clinic will be expanded under a separate project, and ventilation to this space will not be included in the design at this time." This essentially means that KCHC is not included in the new design, which was confirmed by Senior Manager of Facilities, Tyler Steele during the February 25, 2026, HFAB meeting. Similarly, Item #7 links this project to DP6 and HZA Engineering states, "We anticipate electrical design to include new branch circuits to supply power to support the design of the new mechanical equipment. Design shall include new branch circuits to supply power to supply and return fan arrays, and the temporary fan installations described above. It is anticipated that the new fan array and temporary fans will be supplied off of the new panel DP6 that was designed at the 80% design phase." When examining the proposal in comparison to the lease definitions, it was identified that the new AHU will provide greater volume than the existing unit. For example, General Section 1, page 2 of the Providence Kodiak Island Medical Center, AHU-1 Replacement, 65% design, includes a Letter Dated February 26, 2026 Pap& jdl A Of 95 AGENDA ITEM #2.a. fan schedule reflecting 55,000 CFM, which exceeds the existing 40,000 CFM unit. Per Contract FY2018-02, this would not be considered a Replacement and Renewal, as it is not "an exchange of one fixed asset for another with the same capacity to perform the same function." Additionally, this is the first design level we have seen for this project in its current state. For context, KIB received a proposal on July 17, 2022, that reflected a similar design intent but utilized a different approach —essentially a rebuild rather than a full replacement —which did provide supply air to KCHC. However, KIB did not receive the 35% design associated with the proposed reimbursement. Reverse Osmosis and Steam Generator While examining the Reverse Osmosis and Steam Generator design documents and proposals, it is important to note that tonight's request is only for the 100% design fees at the cost of $72,130. However, there is an additional $55,880 in anticipated engineering services, and we have not yet received the construction cost estimates for this project. The total anticipated cost of engineering and design services for this project will be $128,010. The relationship between the RO and DP6 projects is confirmed in the July 3, 2024, AMC proposal under "power" on page 2, which states, "The existing steam generators are connected to the equipment branch of the electrical distribution system. Due to the increased size of the replacement steam generators, a new 480Y/227V, 3-Phase distribution switchboard (DP6) will be provided to increase the capacity of the electrical system. DP6 will be connected the spare 400A breaker in EDP." When reviewing the proposal and design in comparison to the lease definitions, Item B from the January 21, 2026, AMC proposal states, "the existing electric steam generators are 60 kW capacity. The anticipated new steam generators will be approximately 84 kW capacity. Upgrades to electrical power systems are anticipated to support the larger steam generator electrical demand." Per Contract FY2018-02, this would not constitute an "exchange of one fixed asset for another that has the same capacity to perform the same function"; therefore, not being a Replacement and Renewal item. DP6 Finally, transitioning to DP6, this is the only project that shows the total remaining engineering and construction costs, which total $105,945. Upon examining the proposal and design for DP6, Items #1 and #2 from the February 28, 2025, HZA Engineering proposal state that the scope of work is for the "installation of a new 600A, 480Y/277V, 3-Phase distribution panel DP6 to be supplied from existing equipment branch panel EDP", which "anticipates the electrical design to include removing the existing circuit breaker and feeder supplying the generator room panel from EDP to free up space in EDP to accommodate installation of a new 600A circuit breaker to supply new panel DP6". HZA further notes that they anticipate coordinating with AMC Engineers to locate DP6 in a location that will work for their concurrent projects at PKIMC. When examining the proposal and design in comparison to the lease definitions, the underlying justification for this project is unclear. However, considering the relationship and significance that DP6 has with the previously mentioned items, it may be assumed that PKIMC has a lack of available power capacity. Therefore, it would be difficult to articulate how the need for an additional distribution panel would qualify as a Renewal and Replacement item. Respectfully, Codi Allen I Project Manager Letter Dated February 26, 2026 PapQ( 14 of 95 F&I-INOMMAWN M. Kodiak Island Borough G` OFFICE of Engineering & Facilities Projects Office p-= �4,, � 710 Mill Bay Road Kodiak, Alaska 99615 ' Phone (907) 486-9341 EFproiects(a_kodiakak.us TO: Mayor and Assembly FROM: Codi Allen, Project Manager CC: Aimee Williams, Borough Manager RE: Monthly Projects Report for Period Ending February 2026. ................................. ...... ...................................... Project Dashboard KIB Project Dashboard February 2026 Sum of Total ROM by Category S07AM fJ 63%1 S3.54M (32.93% I$10,759,136.3 I $336,488.21 I $291,138.66 I $264,560.72 m Suof Total ROM Sum of Design Sum of Indirect Admin Sum of Direct Admin Category •Kodiak Island Borough B... •School Projects •KFRC Landfill Kodiak Island_Borough Building and Grounds had the highest Sum of Total ROM at f6,726,130.05, followed by School Projects, KFRC, and Landfill. Kodiak Island Borough Building and Grounds accounted for 62.52% of Sum of Total ROM. Sum of Total ROM by Project Title S0.17M (1.55%) - $0.25N S027M (2.52 SOA6M (4.24% SO.61M (5.69%) SO.72M (6.65%) Count of Category by Category 2 2 (11.11%) 5 (27.78%) Project Title • Mental Health Building ... S2.97M (27.6%) •EAST ELEMENTARY ROO... • NORTH STAR ROOF & S... • PKIMC & KMS ELEVATOR... • KARLUK FU EL SPI ILL ADE... •PKIMC LONGTERM CAR... • SARGENT CREEK PLAYGR... .2.14M (19.88%) • PORT LIONS SCHOOL PA... Category •Kodiak Island Borough Bu... 9 (50%) *School Projects • KFRC • Landfill Projects Report — February 2026 Page 15 &NS 1 AGENDA ITEM #2.a. CAPITAL IMPROVEMENT PROJECTS KIB MILL BAY STAIR REPLACEMENT — Submittal Sta Project Description: This project is for the design for demolishing of the existing wood stairs, which have been failing. The new designed replacements will consist of new footers with stairs made of galvanized steel. The design is being managed by JYW with PND Engineers, INC. conducting much of the design effort at a cost of $9,538. Current Status: Contract was awarded to S&S Enterprise dba Kodiak Lawn Care for the cost of $101,000 (Base bid plus installation of two picnic tables). As of January 23, 2026, Staff are working on RFIs and Submittals from the contractor. Change Orders this Period: CO #1 deduction change order for permitting costs that were billed directly to the Borough (-1,060.95). CO #2 cost increase for additional labor and material costs for risers (+$2,500). Cumulative Total Increase of $1,439.05 Rough Order of Magnitude (ROM) Estimates: Design Cost - $9,538.00 Indirect Admin Cost - $10,000.00 Direct Admin Cost - $5,000.00 Construction Cost-$101,000.00 Total Project ROM at Current Project Level - $123,063 PKIMC & KMS ELEVATOR MODERNIZATION — Construction Project Description: This project is for modernization the elevator and all associated components in accordance with the State of Alaska Codes and Elevator Regulations (ASME A17.1) at both locations. As of May 2, 2025, the contract has been executed. TKE came to Kodiak on May 29th to do a thorough survey of both elevators. As of June 13, 2025, all materials have been ordered. Current Status: As of February 24, a Pre -Construction meeting was held and the new estimated start for PKIMC is beginning of April. Change Orders this Period: CO #1- Tariff fees per contract in the amount of $4,780.57. Rough Order of Magnitude (ROM) Estimates: Design Cost - $0 RFP Solicitation Indirect Admin Cost - $10,000.00 Direct Admin Cost - $5,376.05 Construction Cost - $700,000 i otai Project ROM at Current Project Level - $715,376.05 Projects Report — February 2026 Page 16 dVS 2 AGENDA ITEM #2.a. OTHER ASSIGNED MAJOR MAINTENANCE PROJECTS PICNIC TABLE REPLACEMENT — Reauest for Quotes Project Description: The fire alarm panel at Port Lions School is malfunctioning. The manager directed staff to move forward with an emergency request for quotes to get the work completed as soon as possible. Current Status: As of February 25, staff have received quotes for removing and installing four picnic tables at Otmeloi Park and Sargent Creek Park. Quote are below $25,000. Rough Order of Magnitude (ROM) Estimates: Design Cost - $0 RFQ Solicitation Indirect Admin Cost - $2,000.00 Direct Admin Cost - $3,000.00 Construction Cost - $15,000.00 Total Project ROM at Current Project Level - $20,000 PORT LIONS EMERGENCY FIRE ALARM PANEL — Mobilization Project Description: The fire alarm panel at Port Lions School is malfunctioning. The manager directed staff to move forward with an emergency request for quotes to get the work completed as soon as possible. Current Status: As of January 22, 2026, Taylor Fire is proceeding with design and permitting for the project. Pre -construction meeting occurred February 11, estimated starting work February 27. Rough Order of Magnitude (ROM) Estimates: Design Cost - $0 RFP Solicitation Indirect Admin Cost - $10,000.00 Direct Admin Cost - $3,500.00 Construction Cost - $162,292.00 Total Project ROM at Current Project Level - $175,792.00 LANDFILL CONTAMINATED SOIL — Invitation to Bid Project Description: There are 71 supersacks of contaminated soil stored at the Landfill. This project is to determine how the Borough will be handling the contaminated soil — landfarming on -site or shipping it off. Current Status: As of February 20, the Pre -Bid Conference was held and bid submissions are due March 3, 2026. Rough Order of Magnitude (ROM) Estimates: Design Cost - $0 Staff Completed Workplan In -House Indirect Admin Cost - $15,000.00 Projects Report — February 2026 Page 17 d4p 3 AGENDA ITEM #2.a. Direct Admin Cost - $1,000.00 Future Construction Cost - $151,000.00 Total Project ROM at Current Project Level - $166,000.00 KFRC SEAWATER PUMP REPLACEMENTS — Eauinment Ordered Project Description: This project is for replacement of the KFRC Seawater pumps and associated parts. The four pumps were replaced in 2019, and the degradation of seawater is taking its toll on the current pump systems. The KIB Assembly approved the purchase and installation costs of five (5) pumps from IPA (Industrial Pumps of Alaska). Current Status: As of February 5, pumps #3 and #4 were installed. However, it was discovered that the pump shafts were not long enough to provide adequate water supply. Staff are waiting for an updated plan from the contractor to remedy the issue. Rough Order of Magnitude (ROM) Estimates: Design Cost - $0 RFP Solicitation Indirect Admin Cost - $10,000.00 Direct Admin Cost - $0 In -kind replacement Construction Cost - $228,480.45 Total Project ROM at Current Project Level - $238,480.45 KIB MAIN BLDG ROOF WARRANTY REPAIRS — Awaiting Construction Project Description: This project will consist of the removal of the section of failed roofing material and the demolishing of the curbs that supported systems no longer in service. On June 23, 2025, Johns Manville conducted an inspection with a certified installer. The work is anticipated to be completed by Friends Contractors in the spring of 2026. Current Status: Awaiting materials delivery and weather to conduct the work. Rough Order of Magnitude (ROM) Estimates: Design Cost - $0 Warranty Repair Indirect Admin Cost - $5,000.00 Direct Admin Cost - $1,000.00 Construction Cost - $23,602.28 Cost for work outside of warranty repair Total Project ROM at Current Project Leve 1- $29,602.28 SARGENT CREEK PLAYGROUND UPGRADES - Investigation Project Description: This project is for procurement and installation of updated playground equipment at Sargent Creek Park. This is a grant funded project. Grant award was $251,426.50 and was redirected by resolution FY2024-04 from the Antone Dock Upgrade project. In April 2024, three new playground equipment items were procured. In September 2024, site work and two of the three new equipment pieces were installed. The third piece was not installed due to cost, space, and safety zone considerations. Current Status: Staff are currently investigating the costs for installation for the third piece of equipment and other site improvements. Remaining funds for grant: $97,258.67 Projects Report — February 2026 Page 18 d��IS 4 AGENDA ITEM #2.a. Rough Order of Magnitude (ROM) Estimates: Design Cost -$0 Direct Admin Cost - $105,642.28 Indirect Admin Cost - $16,025.55 Permitting Cost - $5,000.00 Previous Construction Cost - $52,500.00 Future Construction Cost - $97,258.67 otal Project ROM at Current Project Level - $276,426.44 KARLUK FUEL SPILL ADEC CLOSEOUT - Task One 90% Project Description: This project will consist of three tasks. Task one is the development of an ADEC approved work plan for additional characterization at the Karluk School. Task two is the field work associated with characterizing and delineating the extent of the remaining contamination at Karluk. Task three is the characterization report itself. This will help guide future direction from ADEC on how to proceed with closure. Current Status: As of February 17, staff received an updated proposal from 3-Tier to implement and complete the ADEC approved work plan for site characterization and reporting. The proposal is awaiting Assembly approval. Rough Order of Magnitude (ROM) Estimates: Design Cost - $133,338.00 Indirect Admin Cost- $45,747.22 Equipment Cost - $41,350.00 Direct Admin Cost - $5,542.39 Previous Construction Cost - $311,000.00 Future Construction Cost - $200,000.00 Total Project ROM at Current Project Level - $611,824.61 PKIMC LONG TERM CARE FUEL SPILL ADEC WORKPLAN DEVELOPMENT — 90% Project Description: This project will consist of the development of an ADEC approved site investigation work plan for the PKIMC LTC fuel spill. Current Status: As of February 19, staff received an updated proposal from NWFF to implement and complete the ADEC approved work plan for site characterization and reporting. The proposal is awaiting Assembly approval. Rough Order of Magnitude (ROM) Estimates: Design Cost - $110,992.00 Indirect Admin Cost - $81,898.47 Equipment Cost - $38.107.57 Direct Admin - $3,500.00 Previous Construction Cost - $171,439.09 Future Construction Cost - $150,000.00 Total Project ROM at Current Project Level - $456,429.83 Projects Report — February 2026 Page 19 dVS 5 AGENDA ITEM #2.a. LANDFILL USED OIL BURNER REPLACEMENT PROJECT — Awaiting Parts Project Description: This project will consist of the demolition and replacement of the landfill used oil burner. Current Status: As of February 24, staff received an update that the project is anticipated to start March 16. Rough Order of Magnitude (ROM) Estimates: Design Cost - $0 In -kind replacement Indirect Admin Cost - $1,000.00 Direct Admin Cost - $500.00 Construction Cost - $39,007.15 Tntal Prnipct ROM nt Ciirrpnt PrniPr_f I Pvel - $40,507.15 NORTHSTAR BOILER GUN REPLACEMENT PROJECT — Awaiting Parts Project Description: This project will consist of the demolition and in -kind replacement of the boiler guns at the NorthStar facility. Current Status: As of February 24, staff received an update that parts are still on order. The contractor is waiting for the parts to arrive to schedule project start date. Rough Order of Magnitude (ROM) Estimates: Design Cost - $0 In -kind replacement Indirect Admin Cost - $10,000.00 Direct Admin Cost - $5000.00 Construction Cost - $24,867.50 Total Project ROM at Current Project Level - $39,867.50 KFRC RESEARCH COURT LIFT STATION PUMP PROJECT — Awaiting Parts Project Description: This project will consist of the demolition and replacement of lift station pumps at the Research Court apartments. Current Status: As of January 26, 2026, the project is substantially complete, but due to a manufacture defect, a control wire will be replaced as it arrives. Rough Order of Magnitude (ROM) Estimates: Design Cost - $0 In -kind replacement Indirect Admin Cost - $10,000.00 Direct Admin Cost - $500.00 Construction Cost - $29,354.00 Total Project ROM at Current Project Level - $39,854.00 FUTURE PROJECTS IN DESIGN Projects Report — February 2026 Page 20 dVS 6 AGENDA ITEM #2.a. PORT LIONS SCHOOL PAINTING — 95% Project Description: This project is for the re -painting of the Port Lions School building. This design is being managed by JYW at a cost of $14,934. Current Status: As of February 5, staff received 95% drawings. There were some additional concerns regarding the proposed flashing details. The 95% drawings are being presented to the ARB at their next meeting on March 9. Rough Order of Magnitude (ROM) Estimates: Design Cost-$14,934 including C&A Fees Indirect Admin Cost - $5,500 with one site visit Direct Admin Cost - $1,000 Future Construction Cost - $266,000 Total Project ROM at Current Project Level - $151,500 NORTH STAR ROOF & SKYLIGHT REPLACEMENT — 95% Project Description: This project is for the replacement of the NorthStar Elementary school roof and sky light. This design is being managed by JYW at a cost of $107,703. The ARB voted to move forward with bringing in a structural engineer to assess the stability of the structure and if it will be sufficient to hold solid walls as proposed. On May 15, 2025, the Assembly approved the change order to bring in a structural engineer to help finish the design in the most cost-effective way possible. Current Status: As of January 23, 2026, Staff redirected JYW to continue with the updated design for the skylight with the structural engineer's input. Rough Order of Magnitude (ROM) Estimates: Design Cost - $115,000.00 Indirect Admin Cost - $5,000.00 Direct Admin Cost - $50,000.00 Future Construction Cost - $1,953,564.00 Total Project ROM at Current Project Level - $2,123,564 EAST ELEMENTARY ROOF REPLACEMENT — 65% Project Description: This project is a continuation of the conceptual design efforts made in 2022. The scope of the project is for the replacement of the 1984 and 1987 wings of the East Elementary school roof, replacing the roof in all areas not re -roofed in 2016. The original flat portion of the building will be reconstructed to raise the pitched roof and eliminate the internal gutter between the newer and older roof sections. The design is being managed by JYW with PND Engineers, INC. with a combined design effort at a cost of $119,344. Current Status: On July 23, 2025 the Architectural Review Board (ARB) met and reviewed the 65% drawings and approved moving forward to 95% drawings with the clarification of the location of asbestos and fire regulations for the gutter space. Staff is waiting until the spring to conduct the necessary HAZMAT sampling. Projects Report — February 2026 Page 21 dVS 7 AGENDA ITEM #2.a. Rough Order of Magnitude (ROM) Estimates: Design Cost - $83,456.60 Indirect Admin Cost - $5,000.00 Direct Admin Cost - $50,000.00 Construction Cost - $2,000,000.00 i otal Project ROM at Current Project Level - $2,138,456.60 POOL SMALL DESTRUCTIVE TESTING PROJECT — In Desiai Project Description: This project will consist of a small demolition and destructive testing project to determine the overall extent of the future pool project. Current Status: As of February 20, staff received an updated proposal for on -site investigation of existing conditions, research, and biddable design documents for the small scale destructive testing repairs. Rough Order of Magnitude (ROM) Estimates: Current Design Cost - $14,000.00 Previous Design Cost - $59,540.00 Indirect Admin Cost - $13,000.00 Direct Admin Cost - $2,000.00 Construction Cost - $172,500.00 Total Project ROM at Current Project Level - $275,040.00 ANNEX [RED CROSS] BUILDING UST REMOVAL — In Design Project Description: This project was an alternate in the Mental Health Building Abatement project but was denied for award at a cost of $80,000. Therefore, a separate project was created for the removal and abatement of the UST located at the KIB Red Cross building. Current Status: As of January 30, staff received updated drawings to include with the bidding documents. Staff will be developing an invitation to bid in the upcoming weeks. Rough Order of Magnitude (ROM) Estimates: Design Cost - $2,228.00 Indirect Admin Cost - $5,000.00 Direct Admin Cost - $1,500.00 Future Construction Cost - $90,000.00 Total Project ROM at Current Project Level - $98,728.00 MENTAL HEALTH BUILDING DEMO OR RENOVATION- Paused Project Description: This project is the potential renovation or demolition of the abated mental health buildings. Projects Report — February 2026 Page 22 dVS 8 AGENDA ITEM #2.a. Current Status: As of May 2025, the contractor had completed the abatement. Rough Order of Magnitude (ROM) Estimates: Design Cost - $32,121.91 Indirect Admin Cost - $18,467.42 Direct Admin Cost - $0 contractor was responsible Previous Construction Cost - $1,515,045.10 Future Construction Cost Demo - $1,352,926.00 Future Construction Cost Renovation - $8,125,680.00 Total Project ROM at Current Project Level - $2,918,560.43 to $9,691,314.43 Projects Report — February 2026 Page 23 dVS 9 AGENDA ITEM #3.a. KODIAK ISLAND BOROUGH STAFF REPORT FEBRUARY 26, 2026 ASSEMBLY WORK SESSION SUBJECT: Alaska Aerospace Corporation Presentation ORIGINATOR: Nova M. Javier, MMC, Borough Clerk RECOMMENDATION: The Kodiak Island Borough will be receiving a presentation and update from Mr. Robert Greene, General Manager of Alaska Aerospace Corporation. DISCUSSION: ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Page 24 of 95 Alaska Aerospace Corporation Presentation v U) v D 0 0 70 v n CD C) 0 70 v 0 D CD cn CD v CD N CS1 0 FROM THE LAST FRONTIER TO THE FINAL FRONTIER 7/I KODIAK ISLAND BOROUGH MEETING v U) v D O 70 v CD 0 O 70 v 0 D Cn m D v 0 D FROM THE LAST FRONTIER TO THE FINAL FRONTIER ABOUT US • Alaska Aerospace Corporation • 15 full time employees • 1 part time employee • Leadership, Finance, Contracting, Programs, License and Compliance • Aurora Launch Services • Kodiak Office 7 full time employees • Management, Procurement, Contracting and HR support • PSCA 19 full time employees • PSCA 6 part time employees • Operations and Maintenance of the PSCA Facilities .......... ...... /I ALASKA / AEROSPACE FROM THE LAST FRONTIER TO THE FINAL FRONTIER ECONOMIC & COMMUNITY IMPACT 50K+ Non-profit contribution per year ALASKA AEROSPACE v m N 00 0 FROM THE LAST FRONTIER TO THE FINAL FRONTIER Alaska Aerospace Corporation (AAC) • State Corporation Established in 1991 • HQ in Anchorage Alaska • Operates the Pacific Spaceport Complex -Alaska (PSCA) Pacific Spaceport Complex (PSCA) • One of four vertical orbital spaceport in the US • First FAA licensed commercial spaceport • Only commercial vertical orbital spaceport not co -located on federal land • First launch 1998 with 35 launches to date • 6 launch pads w/largest launch azimuth in US • Same services as Eastern and Western Fed ranges • Commercial range control & instrumentation on site • Ice free port, airport, state roads, broadband fiber • Year-round operations "From the Last Frontier to the Final Frontier" 1 ...... ........ N 35,,1) 1ALASKA AEROSPACE a v 77 v D m I O v n CD 0 O O y O D cn S v N O FROM THE LAST FRONTIER TO THE FINAL FRONTIER ALASKA /� AEROSPACE Launch Pads (LP) fl I ...... ........ N 135,,l) ALASKA AEROSPACE FROM THE LAST FRONTIER TO THE FINAL FRONTIER Facilities .r �,F 6�_ ALASKA AEROSPACE ggi klINSSIM FIELD ANN 35,,l) ALASKA AEROSPACE a v 77 v D m I 0 v n CD 0 O 0 v 0 D m cn cu v 0 S FROM THE LAST FRONTIER TO THE FINAL FRONTIER AAC Initiatives • Broaden aerospace industry in Alaska with: • Land advantages (state and federal) • Geography advantages (large w/sparse pop) • Pacific Test Range- Alaska • FAA license for Poker Flat Research Range • FAA license for Horizontal Launch • AKDOT Support of Road improvements • Kodiak Airport Customer Support Facility PSCA Initiatives • Launch Pad Improvements • Commercial Launch Pad Upgrades o LP-1 Upgrades • Facility Improvements • Launch support facilities modernization • Instrumentation modernization • Deployable Instrumentation • Upgrades to systems • Building of 5th system "From the Last Frontier to the Final Frontier" IALASKA f AEROSPACE a v 77 v D m I O v n CD 0 O O y O D CD cn CD O v O O FROM THE LAST FRONTIER TO THE FINAL FRONTIER I ...... ........ N 35,,l) 1ALASKA AEROSPACE AGENDA ITEM #3.b. KODIAK ISLAND BOROUGH STAFF REPORT FEBRUARY 26, 2026 ASSEMBLY WORK SESSION SUBJECT: Discussion Of FY2027 Budget Calendar And Policy Decisions ORIGINATOR: Aimee Williams, Borough Manager RECOMMENDATION: DISCUSSION: This discussion item is being brought forward so that assembly members are aware of the projected timeline for budget discussions for KIB departments and service districts, as well as an estimate for school board and non profit funding discussions and dates of decisions. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Discussion Of FY2027 Budget Calendar And Policy Decisions Page 33 of 95 A U) 0 c 0 I O h N 0 N 4 W c a 0 m C� v (D D n v D a o_ 0' m n ,J)' 0 U) Meeting Date: Meeting Type WHO Notes: 3/12/2026 WS Enterprise Funds Special Revenue Service Areas w/o Boards 3/26/2026 WS Service Areas with Boards -Invite Chairs 4/9/2026 WS Finance Clerks Legislative Managers Assessing IT 4/23/2026 Spec WS CDD Special Budget Worksession Parks E/F LEPC 4/30/2026 WS School Ask 5/21/2026 Regular School Resolution Budget Ordinance Introduction 6/4/2026 Regular Budget Public Hearing 6/25/2026 WS Non Profit Discussion 7/2/2026 Regular Non Profit Resolution AGENDA ITEM #3. c. KODIAK ISLAND BOROUGH STAFF REPORT FEBRUARY 26, 2026 ASSEMBLY WORK SESSION SUBJECT: Land Disposal Process Discussion ORIGINATOR: Aimee Williams, Borough Manager RECOMMENDATION: DISCUSSION: The Community Development Department developed a flow chart to assist the Assembly with an over view of how the process for land sales would be processed. The next steps for disposal for the Island Lake properties include: • Determine whether the property should be sold (KIBC 18.20.030) • Discuss Disposal Method (KIBC 18.20.120) • Discuss the Terms of Sale (KIBC 18.30.020) • Direct staff to draft a resolution that include the disposal method and term of sale. A copy of all code is attached, with the addition of KIBC 18.30.030 to help the assembly know what parameters of payment would look like. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Land Disposal Process Discussion Page 35 of 95 r v 0- 0 (' 0 Cn 0 0 (D Cn U) 0 c Cn 0 D ISLAND LAKE PROPERTY LAND DISPOSAL YOU ARE HERE Planning & Lands Committee ................> Assembly ................> Zoning Commission Review ............••••> Assembly Subdivision and Completion Final Plat � ��������� Construction Drainage Area �. Rezone Review <................. Surveyor Contract Process Sale Process PROCESS FLOWCHART • Resolution approved on January 6, 2025 Lands Committee • Accepted Land Committee recommendation on May 1, Asse m b ly 2025 • Directed staff to begin disposal p rocess • Review disposal request for Planning & public purpose (Pursuant to KIBC Zoning 18.20.030) Commission • Resolution approved on August 20, Review 2026 r v Z3 Q 0 0 v 0 0 D Assembly (Disposal) • Current step • Determine whether the property should be sold (Pursuant to KI BC 18.20.030) • Set disposal method (pursuant to KI BC 18.20.120) o Outcry auction o Sealed bids • Set terms of sale, including any covenant restrictions (pursuant to KI BC 18.30.020) r v Q 0 0 v 0 0 D Surveyor Contract • Complete contract with surveyor • Surveyor tasks: o Complete preliminary plat • Complete monument implementation o Stake drainage easement location in the field a Complete final plat SUBDIVISION AND REZONE PROCESS Surveyor Assembly Drainage completes Rezone Review Area Construction Preliminary Plat Planning & Applications Zoning v for Subdivision Commission Complete Submittal of and Rezone Review Conditions of ..................••••> Final Plat Approval Submitted Recordation PROCESS v `: FLOWCHART O Qc UP • Borough submit applications for subdivision and rezone a Rezone (Chapter 17.205 Subdivision and KI BC) Rezone Process o Subdivision (Chapter 16.40 KI BC) • Set public hearing date and send notif ications • Public hearing and approval of plat with conditions by Commission • Public hearing and recommendation to the Assembly for rezone r v Q 0 0 v 0 0 D Drainage Area Construction • Drainage improvements required by Planning & Zoning Commission based on previous reviews (Pursuant to KIBC 16.40.050) • Engineer to complete drainage area design • Contract for drainage area construction • If location of drainage area differs from preliminary plat approval additional survey work may be needed Final Plat Completion • After all conditions are completed final plat submitted • Final Plat Reviewed by Staff (Pursuant to KIBC 16.50.010) • Recordation of final plat Sale Process • Sale process based on Assembly decision on disposal method and terms of sale (Pursuant to Chapter 18.30 KIBC) AGENDA ITEM #3.c. Ch. 18.20 Real Property Disposal - In General I Kodiak Island Borough Code Page 1 of 1 18.20.030 Review by planning commission -Assembly approval. Except for disposal required by law: A. Each disposal of borough land is subject to review by the planning commission before submission to the assembly. The commission by resolution shall make a recommendation to the assembly regarding the proposed land disposal. B. Borough land disposals that are not subject to approval by ordinance are subject to approval by assembly resolution. The resolution shall specify the terms and conditions upon which the disposal will be offered. [Ord. 80-28-0 §1, 19801. The Kodiak Island Borough Code is current through Ordinance FY2026-16, passed January 22, 2026. Disclaimer: The borough clerk's office has the official version of the Kodiak Island Borough Code. Users should contact the borough clerk's office for ordinances passed subsequent to the ordinance cited above. Borough Website: www.kodiakak.us Borough Telephone: (907) 486-9300 Hosted by General Code. The Kodiak Island Borough Code is current through Ordinance FY2026-16, passed January 22, 2026. Page 47 of 95 Land Disposal Process Discussion AGENDA ITEM #3.c. Ch. 18.20 Real Property Disposal - In General I Kodiak Island Borough Code Page 1 of 1 18-20.120 Land disposal methods. The assembly may select any of the following disposal methods: A. Where specifically permitted under this title, direct negotiations with interested parties who seek to acquire borough land; B. Invite sealed bids for borough land, specifying the time and place for receiving bids and the minimum acceptable bid; C. Offer borough land for sale at public auction, specifying a minimum acceptable bid; or D. Invite proposals to purchase borough land. The invitation shall specify the basis upon which proposals shall be evaluated, which may include but need not be limited to the proposed acquisition price, the quality of proposed development of land and its benefit to the community, the qualifications and organization of the proposer, the value of the proposed improvements to the land and the rents or resale prices to be charged by the proposer. [Ord. 80-28-0 §1, 1980]. The Kodiak Island Borough Code is current through Ordinance FY2026-16, passed January 22, 2026. Disclaimer: The borough clerk's office has the official version of the Kodiak Island Borough Code. Users should contact the borough clerk's office for ordinances passed subsequent to the ordinance cited above. Borough Website: www.kodiakak.us Borough Telephone: (907) 486-9300 Hosted by General Code. The Kodiak Island Borough Code is current through Ordinance FY2026-16, passed January 22, 2026. Page 48 of 95 Land Disposal Process Discussion AGENDA ITEM #3.c. Ch. 18.30 Sale of Borough Land I Kodiak Island Borough Code Page 1 of 1 18.30.020 Terms of sale. The assembly shall determine the terms upon which borough land is to be sold at the time the disposal is approved, or, if the assembly directs that purchase proposals be invited, the assembly may provide that proposals include the terms of the sale. [Ord. 80-28-0 §1, 1980]. The Kodiak Island Borough Code is current through Ordinance FY2026-16, passed January 22, 2026. Disclaimer: The borough clerk's office has the official version of the Kodiak Island Borough Code. Users should contact the borough clerk's office for ordinances passed subsequent to the ordinance cited above. Borough Website: www.kodiakak.us Borough Telephone: (907) 486-9300 Hosted by General Code. The Kodiak Island Borough Code is current through Ordinance FY2026-16, passed January 22, 2026. Page 49 of 95 Land Disposal Process Discussion AGENDA ITEM #3.c. Ch. 18.30 Sale of Borough Land I Kodiak Island Borough Code Page 1 of 1 18.30.030 Payment. At the time of sale or auction, the purchaser shall pay to the borough not less than 10 percent of the minimum appraised value established for the sale parcel. The difference between the 10 percent minimum appraised value and 10 percent of the total price bid for the parcel shall be paid to the borough at the time the purchase contract is executed. The balance of the purchase price shall be paid, and its payment secured, in accordance with the terms of the sale approved by the assembly. [Ord. 80-28-0 §1, 1980]. The Kodiak Island Borough Code is current through Ordinance FY2026-16, passed January 22, 2026. Disclaimer: The borough clerk's office has the official version of the Kodiak Island Borough Code. Users should contact the borough clerk's office for ordinances passed subsequent to the ordinance cited above. Borough Website: www.kodiakak.us Borough Telephone: (907) 486-9300 Hosted by General Code. The Kodiak Island Borough Code is current through Ordinance FY2026-16, passed January 22, 2026. Page 50 of 95 Land Disposal Process Discussion AGENDA ITEM #5.a. BOROUGH CLERK'S REPORT a — February 26, 2026 Immediate Compliance Requirements • Financial Disclosures: To ensure compliance and avoid penalties, APOC forms need to be filed by March 16. • Meeting Attendance: According to KIBC 2.25.070, members are required to inform the Mayor or Clerk about any absences. Requests for electronic participation must be made with 24-hour notice. • A reminder that you have a Joint Work Session with the School Board on Wednesday, March 4 in the School District Conference Room (across the parking lot). Operational & Project Updates • Budgetary Oversight: The Level 1 budgets for the Clerk and Legislative Departments for FY2027 have been finalized. • Notifications and publications for budget public hearings for all Service Area Boards have been completed in line with the code. Irene has done a wonderful job coordinated with the Service areas. • Preparing my presentation for the Citizens Academy scheduled on March 24. Technological Advancement: • We have successfully moved the archiving of contracts and meeting minutes to electronic formats using Laserfiche, which has greatly enhanced our internal efficiency. Regulatory Reform: • A thorough revision of the Borough Records Code is prepared for legal review and will be introduced after the budget season. • Election Readiness: We are coordinating with the City of Kodiak and the State of Alaska for the three elections scheduled for this year. Boards and Committees: • Training for Board of Equalization regular members is planned for April 23, in preparation for the meeting on Board of Equalization Meeting on May 4. There are currently two vacancies on the Board, and we are seeking applicants to fill those seats. Liquor Licensing • We have five liquor license renewals and one transfer of controlling interest for Kodiak Hana that are pending. Strategic Objectives • Future initiatives will focus on streamlining the workflow for Board applications and updating outdated sections of the Election Code and Title 2. Page 51 of 95 AGENDA ITEM #5.a. Ju"rassic Parliament Mastering meetings using Robert's Rules Guidelines for Meeting Minutes in Local Government o� I NX Meeting minutes recording the actions taken by your council or board are a fundamental part of the meeting process. These are our guidelines for local government meeting minutes. They refer to ordinary business and work or study meetings of councils, boards and committees. Public hearings are governed by different rules. / WHAT KIND OF MINUTES? 1. Minutes should record what is done, not what is said. We recommend action minutes for local government. 2. Summary minutes include a summary of the key points of discussion, without attribution to individual speakers. 3. We recommend that boards and councils do not keep detailed minutes of discussion ("he said, she said"). These are generally a waste of time, effort and resources. 4. Study sessions and committee meeting minutes may include more administrative detail. / WHATTO INCLUDE IN MINUTES 5. Minutes should include each main motion and its disposition (passed, failed, referred to committee, postponed, etc.). Minor procedural motions such as approving the agenda or calling the question do not need to be included. 6. Include all points of order, appeals, and their result. This becomes precedent for the future. 7. If the body wants to give reasons for its actions, use a resolution with "whereas" clauses. www.jurassicparliament.com AGENDA ITEM #5.a. 0a / DON'T INCLUDE IN MINUTES 8. If a motion does not receive a second, Jurassic Parliament recommends that it not be included in the minutes. However, the Robert's Rules Association says that it should be included. 9. According to Robert, do not record the name of the seconder in the minutes. However, if a higher authority requires this, include it. io. Keep track of amendments, but do not include each individual amendment in the minutes. Instead, include the final text of the motion. "After discusssion and amendment, the following motion was approved..." ii. Withdrawn motions are not normally included in the minutes. 12. Putting something "on the record" is a privilege of the body. Personal opinions do not belong in the minutes. However, the body may vote to include anything it chooses in its record. 13. In our view minutes should not record detailed public comment. It is sufficient to say that "public comment was given." 14. Members should not be allowed to provide new material after the meeting to be included in the minutes. 15. Minutes cannot be altered to include something that didn't actually happen. VOTING IN MEETING MINUTES 16. Voice votes, if allowed in your state, maybe recorded in the minutes as "the motion passed" or "the motion failed." Roll call votes and counted votes must be recorded in full detail. 17. When voting details are included, it should be immediately clear how each member voted. Do not write, for example, "the motion passed with members X and Y voting against." / REPORTS IN MEETING MINUTES 18. Written reports can be received for filing separately. They do not need to be part of the minutes. 19. It is burdensome and inefficient for staff to be expected to write down summaries of oral reports. If a body wishes to include reports of committees or other bodies in its minutes, the committee should be requested to provide the summary. 20. Minutes should include the specifics of any election held and the full text of any policy adopted. Lengthy ordinances maybe recorded separately. / PROCESSING AND APPROVING THE MINUTES 21. It is no longer considered necessary to include the words "respectfully submitted" above the clerk/secretary's signature. 22. Draft minutes will be included in the agenda packet that is sent to the board and posted for the public. They should be clearly marked "draft." Wait until minutes are approved to post them to the website. 23. A person does not have to have been present at a meeting in participate in approving the minutes of that meeting. 24. The only proper way to object to the approval of the clerk/secretary's draft of the meeting minutes is to propose a correction. 25. Minutes are not approved at a special meeting. Rather, they are held over until the next regular meeting. 26. Minutes of executive session, if any are kept, are approved and maintained separately from minutes of regular session. 27. Once minutes are approved, the clerkisecretary must prepare a copy without the word "draft", include the date of approval, and sign or initial the approved minutes for the record. Page 53 of 95 AGENDA ITEM #5.a. / RECORDINGS OF THE MEETING 28. Unless state law says otherwise, the written minutes as approved by the body are the official record of the meeting. Audio and video recordings are not the official record. 29. It can be helpful to include time stamps from the recording in the minutes, so people wishing to observe what was said during discussion of a specific item do not have to review the recording from the beginning. / CHANGING THE MINUTES 30. Approved minutes can be changed at any time using the motion "to amend something previously adopted." The changes are noted on the minutes being changed, with signature. According to Robert's Rules, details of the changes are not included in the minutes of the meeting at which the changes are made. If questions arise about meeting minutes, consult your attorney. State law and regulations and your specific bylaws or rules of procedure have higher standing than Robert's Rules of order, other parliamentary authorities, or these guidelines. More information: ■ Robert's Rules of Order Newly Revised, nth edition, pp. 468-48o ■ www.jurassicparliament.com/Category/meeting-minutes/ ■ www.robertsrules.com Do you have feedback on these guidelines for us? We are always eager to improve ourpublications. Visit our website at www.jurassicparliament.comicategory/meeting-minutes/ for much more information on minutes, and contact us at info@jurassicparliament.com or 2o6-542-8422 with your suggestions. We look forward to hearing from you! 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Box 77553, Seattle, WA 98177 TEL 206.542.8422 I EMAIL info@jurassicparliament.com www. jurassicparliament.com Page 54 of 95 Kodiak Island Borough - Fund/Department Listing AGEA1Q,44T9U# ie For FY2027 Budget 311212026 3/26/2026 Responsible 41912026 Fund/Dept No. Fund Type - Fund Name Employee/Entity 412312026 100-000 GF - Revenues Dora/Aimee 4/30/2026 100-100 GF - Legislative Nova 100-105_______GF-B_orough_ Management Aimee 100-110 ______________________ GF - Borough Clerk __________ Nova 100-115 GF - Borough Attorney Dora 100-120_ GF --Finance Department Dora _ _ _ _ _ _ 100-125 _ _ _ _ _ GF - Information Technology Fred 100-130 GF - Assessing Department Seema 100-135_ GF --Engineering / Facilities TBD _ _ _ _ _ _ 100-140 _ GF - Community Development _ _ _ _ _ _ _ _ _ _ Chris 100-142 GF - Building Official Chris 100-160_______GF-Economic Development Chris 100-165 _____________________ GF - General Administration __________ Dora 100-172 GF - Parks & Recreation TBD/Chris 100-175_ GF --Emergency Prepar_edn_ess_ TBD/Chris _ _ _ _ _ _ 100-186 GF - Animal Control _ _ _ _ _ _ _ Chris 100-190 GF - Education / Culture / Recreation Dora 100-191_ GF --Non-Profit-Funding: Kodiak_ Colleges & Libraries _ _ _ _ _ 100-192-110 _ _ _ _ GF - Non -Profit Funding: Health & Social Services _ _ _ _Aimee_ _ _ _ _ _ _ _ _ _ Aimee 100-192-120 GF - Non -Profit Funding: Education, Culture & Recreation Aimee 100-195 GF - Transfers Out Dora 201 SR - Education Support Fund Aimee 210_ SR - Land Sales - Resource Management Aimee/Dora 2-—-— 20 - — - —- Building---------------------- SR Grounds— ---------- TBD -- -- - 234 -- - -- ---------& ------------------------- SR - LEPC - Emergency Planning Committee ----—--—--—--— Chris 240 SR - Womens Bay Road Service Area Board (due 3/31) 242_________SR_--service-District N_o.l Board (due 244 _ _ _ _______________ SR - Monashka Bay Road Service Area _3/31) Board (due 3/31) 246 SR - Bay View Road Service Area Board (due 3/31) 250 _ _ SR_- Fire Protection Area No. 1-_Bayside Fire Station (due 3/31) _ _ _ _ 252 _ _ _ _ _ _ SR - Womens Bay Fire Department _ _ _ _Bo_ard Board (due 3/31) 254 SR - Airport Fire Protection Service Area Dora 260_______ SIR -W_oodlan_dAcre Street ServiceArea Dora 261 -Light ____________ SR - Trinity Island Street Light Service Area __________ Dora 262 SR - Mission Lake Tidegate Service Area Board (due 3/31) 273_ SR_- O_pioid Settlement -— Dora 276-—-— -—---—-—-—-—-—-—-—-— - — SR - FacilitiesFund-- - — -— —-—- — - — - —- Dora 277 SR - Tourism Development Dora 278_________SR_-Commercial Passenger Vessel Dora 300 __________________ SR - Debt Service - Schools __________ Dora 530-731-701 EF - Waste Disposal - Landfill TBD/Dora 530-731-702 EF - Waste Disposal - Leachate Plant TBD 540 EF - Hospital Enterprise Fund TBD/Dora 545 _ _ EF - Long -Term Care Health Services TBD/Dora 555-758 EF - KFRC - Research Facility TBD/Dora 556 EF - Research Court Apartments 560 _ _ _ _ _ EF - 911 Service _ _ _ _ _TBD/Dora_ Dora Page 55 of 95 GF = General Fund SR = Special Revenue Fund EF = Enterprise Fund AGENDA ITEM #8.a. Mandatory Action Dates Date Kodiak Island Borough Fiscal Year 2027 Budget Calendar Budget Action Item Meeting Type Participants March 12, 2026 Discuss Service Areas (Without Active Boards), Select Special Manager, Finance Revenue Funds, Debt Service Fund, And Enterprise Funds ws Director, & Assembly Discuss Service Areas (With Active Aoards) And General Fund Manager, Finance March 26, 2026 Revenues WS Director, Board Chairs & Assembly March 31st Throughout the Service Area Budgets due to Clerk & Finance Departments Service Area Board Month of March Chairs Manager, Finance April 9, 2026 Select General Fund Departments WS Director, Department Directors & Assembly - March 4, 2026 Joint Worksession with Assembly and School District to Discuss the SM Assembly & School School District Budget Board By April 15th (If Ord 26-19 April 15, 2026 Manager's Budget To Assembly - Manager & Assembly Approved) Select General Fund Departments and Select Special Revenue Manager, Finance April 23, 2026 Funds WS Director, Department Directors & Assembly Select General Fund Departments and Select Special Revenue Manager, Finance April 30, 2026 Funds WS Director, Department Directors & Assembly By April 30th TBD @JWS School District Funding Request to Manager School District & Manager May 21, 2026 First Reading of Budget Ordinance WS & Manager, FinanceRM Director & Assembly 30 Days after Funding Request TBD @JWS Resolution Identifying minimum funding to the School District WS & Manager, Finance (_J_/26) (within 30 days of Receipt of School District Budget Request) RM Director & Assembly Manager, Finance Beginning of June Resolution for Annual Fee Schedule RM Director, Department Directors & Assembly By June 10th June 4, 2026 Second Reading of Budget Ordinance & Adoption of Budget RM Manager &Assembly Ordinance Meeting Type: RM (Regular Meeting), WS (Work Session), SM (Special Meeting) Authority KIBC 3.05.020 & 4.20.010 KIBC 3.05.020 & 4.20.010 KIBC 4.20.030(A&B) KIBC 3.05.020 & 4.20.010 KIBC 3.15.030(A) KIBC 3.05.020 & 4.20.010 KIBC 3.05.020 & 4.20.010 KIBC 3.15.030(B) KIBC 3.15.050-060 AS14.14.060(c.) KIBC 3.10.190 KIBC 3.15.050-060 AS29.45.240 Page 56 of 95 AGENDA ITEM #8.b. Kodiak Island Borough ENGINEERING & FACILITIES DEPT. 710 Mill Bay Road Kodiak, Alaska 99615 Phone (907) 486-9349 Fax (907) 486-9394 E-mail: Callen@kodiakak.us February 26, 2026 TO: Assembly Members FROM: Engineering & Facilities Department RE: February 26, 2026, Work Session Packet Review- PKIMC Reimbursements Dear Assembly Members and Mayor, As directed, I have completed a comprehensive review of the Providence Kodiak Island Medical Center (PKIMC) reimbursements included on the agenda for packet review. To begin, I would like to remind the Assembly and the Mayor of several key definitions in the FY2018-02 lease between PKIMC and KIB. Section 6.2, Renewal and Replacement Base Adjustments (C), states: "Any project over $50,000, and not listed on the R&R schedule, necessitated by a State or Federal facility audit that is not a deferred project may require a lease rate adjustment." Section 20.4, Replacement and Renewal, states: "KIB will be responsible for all costs associated with Replacement and Renewal, through the Replacement and Renewal Reserve. Replacement and Renewal is defined as an exchange of one fixed asset for another that has the same capacity to perform the same function." Section 20.6, Capital Projects, states: "A Capital Project is defined as work performed to change the interior arrangements or other physical characteristics of an existing facility or fixed equipment so that it can be used more effectively for its current designated purpose or adapted to a new use. A Capital Project also includes any new structures built to support the current purpose or new use of the main facility. Capital Projects will not be funded through the KIB Replacement and Renewal Reserve unless agreed upon by the parties and incorporated into the Agreement by amending the lease and R&R Schedule." As we proceed through the packet review tonight, it is important to keep these lease definitions and delineations of responsibility in mind. I would also like to note that my comments may be slightly out of order relative to tonight's agenda. It is important to recognize that all proposed projects are fundamentally dependent upon approval of a predecessor project. They should be viewed as sequential, with DP6 serving as the most critical component, as it drives the ability to provide power for most of the remaining items. The need for DP6 appears to stem from increased power demands, presumably due to the operational needs of the facility, and it will be referenced in subsequent packet items. Letter Dated February 26, 2026 Pap 60'§ of 95 AGENDA ITEM #8.b. ATS Replacement Beginning with the ATS replacement, tonight's request is only for the 100% design fees at the cost of $138,174. However, there is an additional $70,514 in anticipated engineering services, and we have not yet received the construction cost estimates for this project. The total anticipated cost of engineering and design services will be $208,688. When examining the proposal in comparison to the lease definitions, AMC notes on page 2 of the August 28, 2024, Basis of Design Narrative that the need for replacement was based on the fact that "the two (2) automatic transfer switches (ATS-1 and ATS-2) were initially configured to drop load upon loss of building power and then be added (optionally) onto the standby power system if there was sufficient available generation capacity. However, one generator can easily carry the entire building load, so these two (2) ATS units are now in the "alternate power source" position and connected to existing Panel DP3, which is part of the Essential Equipment Branch and downstream of ATS-4, making the transfer switches redundant, overcomplicating the power distribution system, and increasing capital costs (should the transfer switches be replaced), as well as ongoing maintenance costs." On page 3, AMC "recommends that existing ATS-1 and existing ATS-2 be demolished and not replaced for the reasons noted. AMC further recommends replacing ATS-3 through ATS-6 with units of the same rating as the existing switches in NEMA 1 enclosures, except that ATS-3 and ATS-5 will be replaced with units of the same rating but with bypass isolation. ATS-4 and ATS-6 will be replaced with units of the same rating without bypass isolation." Based on the review of the proposal and design, the current location is not adequately sized to accommodate the recommended changes; therefore, a new external structure will be constructed in the upper parking lot. Per Contract FY2018-02, this would be considered a Capital Project, as it "includes any new structures built to support the current purpose or new use of the main facility", which is "not funded through the KIB Replacement and Renewal Reserve unless agreed upon by the parties and incorporated into the Agreement by amending the lease and R&R Schedule." Air Handling Unit One (AHU-1) While examining the AHU-1 65% design documents and proposals, it is important to note that tonight's request is only for the 100% design fees at the cost of $42,000. However, there is an additional $98,000 in anticipated engineering services, and we have not yet received the construction cost estimates for this project. The total anticipated cost of engineering and design services will be $140,000. Several key considerations should be noted from the February 6, 2026, HZA Engineering proposal. Beginning with Item #2, which states, "it is our understanding the existing clinic will be expanded under a separate project, and ventilation to this space will not be included in the design at this time." This essentially means that KCHC is not included in the new design, which was confirmed by Senior Manager of Facilities, Tyler Steele during the February 25, 2026, HFAB meeting. Similarly, Item #7 links this project to DP6 and HZA Engineering states, "We anticipate electrical design to include new branch circuits to supply power to support the design of the new mechanical equipment. Design shall include new branch circuits to supply power to supply and return fan arrays, and the temporary fan installations described above. It is anticipated that the new fan array and temporary fans will be supplied off of the new panel DP6 that was designed at the 80% design phase." When examining the proposal in comparison to the lease definitions, it was identified that the new AHU will provide greater volume than the existing unit. For example, General Section 1, page 2 of the Providence Kodiak Island Medical Center, AHU-1 Replacement, 65% design, includes a Letter Dated February 26, 2026 Pap JJAA Of 95 AGENDA ITEM #8.b. fan schedule reflecting 55,000 CFM, which exceeds the existing 40,000 CFM unit. Per Contract FY2018-02, this would not be considered a Replacement and Renewal, as it is not "an exchange of one fixed asset for another with the same capacity to perform the same function." Additionally, this is the first design level we have seen for this project in its current state. For context, KIB received a proposal on July 17, 2022, that reflected a similar design intent but utilized a different approach —essentially a rebuild rather than a full replacement —which did provide supply air to KCHC. However, KIB did not receive the 35% design associated with the proposed reimbursement. Reverse Osmosis and Steam Generator While examining the Reverse Osmosis and Steam Generator design documents and proposals, it is important to note that tonight's request is only for the 100% design fees at the cost of $72,130. However, there is an additional $55,880 in anticipated engineering services, and we have not yet received the construction cost estimates for this project. The total anticipated cost of engineering and design services for this project will be $128,010. The relationship between the RO and DP6 projects is confirmed in the July 3, 2024, AMC proposal under "power" on page 2, which states, "The existing steam generators are connected to the equipment branch of the electrical distribution system. Due to the increased size of the replacement steam generators, a new 480Y/227V, 3-Phase distribution switchboard (DP6) will be provided to increase the capacity of the electrical system. DP6 will be connected the spare 400A breaker in EDP." When reviewing the proposal and design in comparison to the lease definitions, Item B from the January 21, 2026, AMC proposal states, "the existing electric steam generators are 60 kW capacity. The anticipated new steam generators will be approximately 84 kW capacity. Upgrades to electrical power systems are anticipated to support the larger steam generator electrical demand." Per Contract FY2018-02, this would not constitute an "exchange of one fixed asset for another that has the same capacity to perform the same function"; therefore, not being a Replacement and Renewal item. DP6 Finally, transitioning to DP6, this is the only project that shows the total remaining engineering and construction costs, which total $105,945. Upon examining the proposal and design for DP6, Items #1 and #2 from the February 28, 2025, HZA Engineering proposal state that the scope of work is for the "installation of a new 600A, 480Y/277V, 3-Phase distribution panel DP6 to be supplied from existing equipment branch panel EDP", which "anticipates the electrical design to include removing the existing circuit breaker and feeder supplying the generator room panel from EDP to free up space in EDP to accommodate installation of a new 600A circuit breaker to supply new panel DP6". HZA further notes that they anticipate coordinating with AMC Engineers to locate DP6 in a location that will work for their concurrent projects at PKIMC. When examining the proposal and design in comparison to the lease definitions, the underlying justification for this project is unclear. However, considering the relationship and significance that DP6 has with the previously mentioned items, it may be assumed that PKIMC has a lack of available power capacity. Therefore, it would be difficult to articulate how the need for an additional distribution panel would qualify as a Renewal and Replacement item. Respectfully, Codi Allen I Project Manager Letter Dated February 26, 2026 Pap4A6 Of 95 Kodiak Island Borough FY2027 Operational Budget /Level 0 (July 1, 2026 - June 30, 2027) Distributed February 26, 2026 Kodiak Island Borough Information for the FY2027 Budget / Level 0 General Fund Revenues 2021 2022 2023 2024 2025 2026 Actual Actual Actual Actual Actual Actual 2/26/2026 Areawide Mill Rate 10.75 10.75 10.75 10.25 9.25 8.91 General Fund Mill Rate 2.75 ^ 2.11 A 1.18 A 1.22 ^ 1.15 ^ 1.81 ^ 02/26/26 dlc 2026 2027 Budget Change Budget Budget Level 0 FY26 vs FY27 Increase/(Decrease) Recurring Revenues Property Tax $ 3,972,750 $ 3,122,243 $ 1,793,195 $ 1,862,854 $ 2,074,116 $ 3,448,842 $ 3,441,135 $ Aircraft 23,100 22,700 25,700 23,100 17,800 22,400 17,800 PILT 1,635,859 1,672,213 1,783,197 1,902,885 1,960,768 26,450 1,740,000 Severance Tax 1,049,430 1,677,595 1,597,327 990,571 786,865 839,534 743,500 Penalties & Interest 297,832 303,630 232,873 228,706 236,771 247,089 220,000 License & Permits 75,790 62,975 76,165 85,665 98,246 31,889 80,100 Excise Tax 702,141 683,971 829,274 804,223 703,712 364,362 800,000 Federal Shared 180,733 180,874 201,160 187,678 180,258 - 180,000 State Shared 1,611,769 1,474,879 1,959,401 1,969,874 1,586,142 1,358,040 1,530,474 Investment Interest * 45,569 77,749 490,027 1,380,285 1,765,084 1,164,674 1,000,000 Miscellaneous 8,742 1,616 5,890,461 35,867 17,183 805 875 Use of Fund Balance - - - - - $ (3,441,135) 22,400 $ 4,600 1,741,000 $ 1,000 465,000 $ (278,500) 230,000 $ 10,000 80,000 $ (100) 750,000 $ (50,000) 180,000 $ - 1,303,000 $ (227,474) 1,200,000 $ 200,000 - $ (875) Total Recurring Revenues $ 9,603,715 $ 9,280,445 $ 14,878,780 $ 9,471,708 $ 9,426,944 $ 7,504,085 $ 9,753,884 $ 5,971,400 $ (3,782,484) Non-Recurring/Special Revenues Covid-19 Funding $ 5,504,979 $ $ - $ $ - $ - $ - $ - $ - ARPA funds $ - $ - $ - $ - $ 354,554 $ $ - $ - $ - Total General Fund Revenues $ 15,108,694 $ 9,280,445 $ 14,878,780 $ 9,471,708 $ 9,781,498 $ 7,504,085 $ 9,753,884 $ 5,971,400 $ (3,782,484) * Total mill rate includes mill rate for transfer to Debt Service Fund * DoM not include Change in Market Value Adjustments CD CO Kodiak Island Borough 02/26/26 dlc Information for the FY2027 Budget / Level 0 General Fund Expenses Fiscal Year 2021 2022 2023 2024 2025 2026 2026 2027 Budget Change Department Actual Actual Actual Actual Actual (YTD Actual) (Budget) Budget Level 0 FY26 vs FY27 (as of02/13/26) Increase/(Decrease) Category Personnel Services $ 2,167,177 $ 2,153,861 $ 1,993,086 $ 2,593,309 $ 2,547,332 $ 1,566,247 $ 2,747,225 $ 2,743,611 $ (3,614) Employee Benefits $ 1,551,847 $ 1,434,608 $ 1,221,515 $ 1,148,703 $ 1,605,176 $ 1,054,167 $ 1,837,548 $ 1,941,241 $ 103,693 Professional Services $ 575,156 $ 633,307 $ 775,042 $ 676,727 $ 713,768 $ 484,745 $ 895,730 $ 916,930 $ 21,200 Support Goods & Services $ 1,157,955 $ 1,101,589 $ 1,156,256 $ 2,070,118 $ 1,419,061 $ 1,307,892 $ 1,630,422 $ 1,533,302 $ (97,120) Capital Outlay $ $ - $ 227,478 $ 61,448 $ - $ 25,085 $ 208,000 $ - $ (208,000) Allocated Salaries $ (91,819) $ (91,819) $ (91,819) $ (91,819) $ (91,819) $ (91,819) $ (91,819) $ (91,819) $ Non -Profit Contributions $ 177,750 $ 233,412 $ 229,965 $ 266,040 $ 260,330 $ 392,934 $ 300,000 $ 270,000 $ (30,000) Subtotal $ 5,538,066 $ 5,464,959 $ 5,511,524 $ 6,724,527 $ 6,453,849 $ 4,739,251 $ 7,527,106 $ 7,313,265 $ (213,841) Non Recurring /Special Expenses Operating Transfers $ 3,026,148 $ 2,603,196 $ $ 995,618 $ 1,645,806 $ 2,226,778 $ 2,226,778 $ $ (2,226,778) Non -Profit COVID-19 Funding Health & Social Services $ 839,525 Education, business & general $ 4,289,729 $ (355) Total General Fund Expenses $ 13,693,468 $ 8,067,800 $ 5,511,524 $ 7,720,145 $ 8,099,655 $ 6,966,029 $ 9,753,884 $ 7,313,265 $ (2,440,619) Informational Notes: Personnel & Benefit Expenses (as Percent) State PERS Contribution Rates 67% 66% 58% 56% 64% 55% 61% 64% 30.85% 30.11% 24.79% 25.10% 26.76% 28.33% 28.33% 29.84% Kodiak Island Borough 02/26/26 dlc Information for the FY2027 Budget / Level 0 General Fund Expenses Fiscal Year 2021 2022 2023 2024 2025 2026 2026 2027 Budget Change Department Actual Actual Actual Actual Actual (YTD Actual) (Budget) Budget Level 0 FY26 vs FY27 (as of02/13/26) Increase/(Decrease) 100-100 Legislative Personnel Services $ 32,446 $ 32,200 $ 50,600 $ 51,400 $ 50,900 $ 26,400 $ 52,100 $ 51,900 $ (200) Employee Benefits $ 2,809 $ 3,412 $ 5,644 $ 7,648 $ 7,780 $ 3,130 $ 8,254 $ 4,136 $ (4,118) Professional Services $ 72,000 $ 69,963 $ 70,000 $ 72,000 $ 72,000 $ 33,250 $ 73,500 $ 73,500 $ - Support Goods & Services $ 50,723 $ 23,656 $ 42,561 $ 93,247 $ 99,040 $ 87,358 $ 134,356 $ 119,355 $ (15,001) Total $ 157,978 $ 129,231 $ 168,805 $ 224,295 $ 229,720 $ 150,138 $ 268,210 $ 248,891 $ (19,319) 100-105 Borough Management Personnel Services $ 355,127 $ 344,099 $ 152,550 $ 266,684 $ 284,987 $ 186,904 $ 298,348 $ 303,273 $ 4,925 Employee Benefits $ 231,116 $ 182,014 $ 90,331 $ 137,563 $ 151,871 $ 101,808 $ 164,578 $ 173,148 $ 8,570 Professional Services $ $ 7,343 $ 31,369 $ 2,450 $ 500 $ 2,917 $ 30,000 $ 25,000 $ (5,000) Support Goods & Services $ 54,160 $ 67,427 $ 53,559 $ 56,306 $ 56,051 $ 45,616 $ 64,564 $ 61,564 $ (3,000) Allocated $ (42,000) $ (42,000) $ (42,000) $ (42,000) $ (42,000) $ (42,000) $ (42,000) $ (42,000) $ - Total $ 598,403 $ 558,883 $ 285,809 $ 421,003 $ 451,409 $ 295,245 $ 515,490 $ 520,985 $ 5,495 100-110 Borough Clerk Personnel Services $ 186,419 $ 238,461 $ 281,730 $ 292,941 $ 310,836 $ 207,113 $ 342,468 $ 337,009 $ (5,459) Employee Benefits $ 133,071 $ 144,068 $ 161,500 $ 169,329 $ 187,484 $ 124,228 $ 205,922 $ 215,308 $ 9,386 Professional Services $ 3,248 $ - $ $ - $ - $ - $ 1,000 $ - $ (1,000) Support Goods & Services $ 113,817 $ 137,087 $ 153,733 $ 137,299 $ 138,343 $ 116,767 $ 165,942 $ 147,900 $ (18,042) Allocated $ - $ - $ $ - $ - $ - $ - $ - $ - Total $ 436,555 $ 519,616 $ 596,963 $ 599,568 $ 636,663 $ 448,108 $ 715,332 $ 700,217 $ (15,115) 100-115 Borough Attorney Professional Services $ 53,988 $ 60,817 $ 26,043 $ 16,165 $ 34,890 $ 14,335 $ 35,000 $ 70,000 $ 35,000 Support Goods & Services $ 24,213 $ 20,319 $ 17,864 $ 20,697 $ 21,898 $ 2,775 $ 20,000 $ 21,600 $ 1,600 Total $ 78,201 $ 81,136 $ 43,907 $ 36,861 $ 56,788 $ 17,110 $ 55,000 $ 91,600 $ 36,600 100-120 Finance Department Personnel Services $ 435,694 $ 431,252 $ 494,051 $ 730,899 $ 427,999 $ 301,868 $ 485,249 $ 465,240 $ (20,009) Employee Benefits $ 335,701 $ 319,810 $ 326,739 $ (15,108) $ 293,110 $ 211,146 $ 345,425 $ 352,368 $ 6,943 Professional Services $ $ - $ - $ $ 23,410 $ 2,581 $ - $ - $ - Support Goods & Services $ 88,462 $ 89,073 $ 88,540 $ 88,060 $ 102,828 $ 70,965 $ 90,794 $ 94,494 $ 3,700 Allocated $ (48,319) $ (48,319) $ (48,319) $ (48,319) $ (48,319) $ (48,319) $ (48,319) $ (48,319) $ - n Total $ 811,538 $ 791,816 $ 861,011 $ 755,532 $ 799,029 $ 538,241 $ 873,149 $ 863,783 $ (9,36 a) C CD Z W O a v, y Kodiak Island Borough 02/26/26 dlc Information for the FY2027 Budget / Level 0 General Fund Expenses Fiscal Year 2021 2022 2023 2024 2025 2026 2026 2027 Budget Change Department Actual Actual Actual Actual Actual (YTD Actual) (Budget) Budget Level 0 FY26 vs FY27 (as of02/13/26) Increase/(Decrease) 100-125 Information Technology Personnel Services $ 277,924 $ 233,681 $ 259,838 $ 320,169 $ 324,044 $ 212,954 $ 349,340 $ 352,542 $ 3,202 Employee Benefits $ 183,709 $ 154,283 $ 150,587 $ 203,748 $ 218,036 $ 145,268 $ 238,680 $ 249,867 $ 11,187 Professional Services $ 12,044 $ 534 $ 527 $ $ - $ 263 $ 25,000 $ 10,000 $ (15,000) Support Goods & Services $ 347,651 $ 400,246 $ 438,418 $ 630,520 $ 517,154 $ 502,963 $ 580,469 $ 543,656 $ (36,813) Capital Outlay $ $ - $ - $ 61,448 $ - $ 25,085 $ 58,000 $ $ (58,000) Allocated SalariesOperating Transfers - Total $ 821,328 $ 788,745 $ 849,370 $ 1,215,884 $ 1,059,235 $ 886,533 $ 1,251,489 $ 1,156,065 $ (95,424) 100-130 Assessing Department $ - Personnel Services $ 339,903 $ 442,208 $ 353,032 $ 385,760 $ 463,679 $ 278,441 $ 439,983 $ 372,231 $ (67,752) Employee Benefits $ 238,062 $ 287,816 $ 231,067 $ 258,160 $ 312,675 $ 207,757 $ 340,865 $ 321,670 $ (19,195) Professional Services $ 27,799 $ 63,734 $ 117,711 $ 97,169 $ 26,657 $ 15,735 $ 105,000 $ 105,000 $ - Support Goods & Services $ 104,961 $ 63,786 $ 67,170 $ 67,385 $ 72,352 $ 73,669 $ 99,705 $ 100,205 $ 500 Allocated Salaries $ (1,500) $ (1,500) $ (1,500) $ (1,500) $ (1,500) $ (1,500) $ (1,500) $ (1,500) $ - Total $ 709,225 $ 856,043 $ 767,480 $ 806,973 $ 873,863 $ 574,102 $ 984,053 $ 897,606 $ (86,447) 100-135 Engineering/Facilities Personnel Services $ 238,882 $ 186,872 $ 193,846 $ 262,129 $ 378,810 $ 173,181 $ 428,096 $ 513,578 $ 85,482 Employee Benefits $ 199,064 $ 151,750 $ 121,956 $ 174,773 $ 233,384 $ 126,404 $ 286,589 $ 373,285 $ 86,696 Professional Services - Support Goods & Services $ 65,714 $ 67,698 $ 69,629 $ 69,233 $ 63,664 $ 95,707 $ 118,055 $ 107,106 $ (10,949) Allocated Salaries $ $ - $ - $ - $ - $ - $ - $ - $ - Total $ 503,660 $ 406,320 $ 385,431 $ 506,135 $ 675,858 $ 395,292 $ 832,740 $ 993,969 $ 161,229 100-140 Community Development Personnel Services $ 291,998 $ 241,164 $ 203,083 $ 280,383 $ 303,186 $ 175,624 $ 346,641 $ 343,228 $ (3,413) Employee Benefits $ 225,348 $ 189,839 $ 132,336 $ 183,868 $ 202,009 $ 123,615 $ 240,632 $ 248,069 $ 7,437 Professional Services $ 27,027 $ 20,553 $ 34,781 $ 17,829 $ 15,336 $ 11,666 $ 31,500 $ 31,500 $ - Support Goods & Services $ 110,127 $ 104,517 $ 103,549 $ 99,797 $ 85,871 $ 72,437 $ 121,728 $ 105,728 $ (16,000) Allocated SalariesOperating Transfers $ 654,500 $ 556,073 $ 473,749 $ 581,877 $ 606,402 $ 383,342 $ 740,501 $ 728,525 $ (11,9 a)Total (0Z CD O a C v, _ y Kodiak Island Borough Information for the FY2027 Budget / Level 0 General Fund Expenses Fiscal Year Department 100-142 Building Official Professional Services Support Goods & Services Total 100-160 Economic Development Professional Services Support Goods & Services Total 100-165 General Administration Personnel Services Employee Benefits Professional Services Support Goods & Services Capital Outlay Total 100-172 Parks & Recreation Personnel Services Employee Benefits Professional Services Support Goods & Services Capital Outlay Total 100-175 Emergency Preparedness Personnel Services Employee Benefits Professional Services Support Goods & Services Total 100-186 Animal Control Professional Services Total iv %00-190 Education / Culture / Recreation Support Goods & Services o Total v, 02/26/26 dlc 2021 2022 2023 2024 2025 2026 2026 2027 Budget Change Actual Actual Actual Actual Actual (YTD Actual) (Budget) Budget Level 0 FY26 vs FY27 (as of02/13/26) Increase/(Decrease) $ 151,594 $ 157,471 $ 194,529 $ 176,086 $ 200,935 $ 89,181 $ 180,000 $ 180,000 $ - $ 20,491 $ 20,491 $ 20,491 $ 20,295 $ 20,295 $ 20,309 $ 20,295 $ 20,309 $ 14 $ 172,085 $ 177,962 $ 215,020 $ 196,381 $ 221,230 $ 109,490 $ 200,295 $ 200,309 $ 14 10,000 $ 5,000- $ 5,850 $ 600 $ 600 $ 600 $ 20,600 $ 600 $ 600 $ 600 $ - $ 5,850 $ 600 $ 10,600 $ 5,600 $ 20,600 $ 600 $ 600 $ 600 $ - $ 481 $ $ 1,048- $ (1,021) $ - $ 327 $ 28,224 $ (1,560) $ 9,627 $ 6,000 $ 3,000 $ (3,000) $ 101,130 $ 109,351 $ 129,114 $ 124,170 $ 147,277 $ 141,002 $ 157,800 $ 165,000 $ 7,200 $ 146,490 $ 81,267 $ 65,236 $ 759,431 $ 162,139 $ 199,846 $ 132,805 $ 133,496 $ 691 $ $ - $ 227,478- $ 247,080 $ 190,618 $ 423,203 $ 911,825 $ 307,856 $ 350,475 $ 296,605 $ 301,496 $ 4,891 $ 7,084 $ 3,924 $ 3,022 $ 2,945 $ 2,891 $ 3,762 $ 5,000 $ 4,610 $ (390) $ 3,103 $ 1,615 $ 932 $ 499 $ 386 $ 1,185 $ 603 $ 390 $ (213) $ 7,525 $ 13,428 $ - $ - $ 2,083 $ $ - $ - $ - $ 1,848 $ 3,159 $ 8,806 $ 2,724 $ 18,882 $ 450 $ 44,500 $ 44,500 $ - $ 150,000 $ - $ (150,000) $ 19,560 $ 22,125 $ 12,760 $ 6,167 $ 24,242 $ 5,397 $ 200,103 $ 49,500 $ (150,603) $ 1,219 $ - $ 287- $ 885 $ $ 97- $ 101 $ 9,115 $ 10,538 $ 13,548 $ 36,250 $ 16,885 $ 100,000 $ 100,000 $ - $ 3,051 $ 1,868 $ 5,538 $ 4,262 $ 19,296 $ 2,641 $ 26,000 $ 17,000 $ (9,000) $ 5,256 $ 10,983 $ 16,460 $ 17,810 $ 55,546 $ 19,526 $ 126,000 $ 117,000 $ (9,000) $ 118,700 $ 121,000 $ 150,430 $ 152,310 $ 154,430 $ 156,930 $ 156,930 $ 156,930 $ - n $ 118,700 $ 121,000 $ 150,430 $ 152,310 $ 154,430 $ 156,930 $ 156,930 $ 156,930 $ - Contract expires 06/30/26 - no new information as of 03/26/26 m $ 20,397 $ 20,396 $ 20,562 $ 20,265 $ 20,649 $ 15,789 $ 10,609 $ 15,789 $ 5,18A $ 20,397 $ 20,396 $ 20,562 $ 20,265 $ 20,649 $ 15,789 $ 10,609 $ 15,789 $ 5,181E. m 00 Kodiak Island Borough Information for the FY2027 Budget / Level 0 General Fund Expenses Fiscal Year Department 2021 2022 2023 2024 2025 Actual Actual Actual Actual Actual 100-191 Non -Profit Funding: Kodiak Colleges & Libraries 02/26/26 dlc 2026 2026 2027 Budget Change (YTD Actual) (Budget) Budget Level 0 FY26 vs FY27 (as of02/13/26) Increase/(Decrease) Contributions $ 50,000 $ 63,412 $ 79,965 $ 77,818 $ 88,330 $ 128,910 $ 100,000 $ 100,000 $ - Total $ 50,000 $ 63,412 $ 79,965 $ 77,818 $ 88,330 $ 128,910 $ 100,000 $ 100,000 $ - 100-192 110 Non -Profit Funding: Health & Social Services Contributions $ 92,400 $ 96,760 $ 85,000 $ 111,603 $ 104,000 $ 151,000 $ 100,000 $ 85,000 $ (15,000) Total $ 92,400 $ 96,760 $ 85,000 $ 111,603 $ 104,000 $ 151,000 $ 100,000 $ 85,000 $ (15,000) 100-192 120 Non -Profit Funding: Education, Culture & Recreation Budget amount does not include additional $92,934granted -inupcoming Funding Amendment Contributions $ 35,350 $ 73,240 $ 65,000 $ 76,619 $ 68,000 $ 113,024 $ 100,000 $ 85,000 $ (15,000) Total $ 35,350 $ 73,240 $ 65,000 $ 76,619 $ 68,000 $ 113,024 $ 100,000 $ 85,000 $ (15,000) 100-195 Transfers Out Operating Transfers $ 3,026,148 $ 2,603,196 $ - $ 995,618 $ 1,645,806 $ 2,226,778 $ 2,226,778 $ - $ (2,226,778) Total $ 3,026,148 $ 2,603,196 $ - $ 995,618 $ 1,645,806 $ 2,226,778 $ 2,226,778 $ - $ (2,226,778) Transfers usually determined during Final Budget Ordinance in June AGENDA ITEM #8.c. KODIAK ISLAND BOROUGH FY27 Budgeted Staff Positions by'Home' Department DEPARTMENT ASSESSING Director Appraiser (Lead/Property/Technician) Assessment Clerk Assessing Total FY26 Total CLERK'S OFFICE Director Deputy Clerk Assistant Clerk Clerk's Total FY26 Total COMMUNITY DEVELOPMENT Director Code Enforcement Officer Assistant Planner Permit Technician Secretary III Community Development Total FY26 Total ENGINEERING & FACILITIES Director Projects Manager/Inspector Projects Assistant Maintenance Coordinator Secretary III / Interpretive Specialist General Laborer Engineering & Facilities Total ►WWWOM FINANCE DEPARTMENT Director Accountant (Revenue/General) Fiscal Analyst Accounts Payable/Payroll Technician Cashier Finance Total FY26 Total FY2027 Total No. of Budgeted Positions 1 4 1 6 6 1 1 1 3 4 1 1 1 0 1 4 4 1 1 1 1 2 0 6 7 1 1 0 2 1 2 1 1 M: FILLED I VACANT 1 Full -Time, Part -Time, Full -Time, Part -Time, Seasonal or Permanent Permanent Permanent Permanent Temporary Positions Positions Positions Positions Positions I I I I I I 1 I I I I I 4 I I I I 1 I I I I I 6 I 0 I 0 I 0 I 0 5 1 I I I I I I I 1 I I I I I 1 I I I I 1 3 1 0 I 0 0 0 I 3 I I I I 1 I I I I I I 1 I I I I I I I 1 I I I 1 I I I I I 1 I I I I I 3 I 0 I 1 I 0 I 0 I 4 I I I I I I I I 1 I I I 1 I I I I I 1 I I I I I 1 I I I I I 2 I I I I I 5 I 0 I 1 I 0 I 0 4 2 1 I I I I I I I 1 I I I I I I I I I 1 1 I 1 I 1 I I I I 1 I I I I I 4 I 2 I 0 I 0 I 0 I 3 I 2 I 1 I I Page 67 of 95 AGENDA ITEM #8.c. KODIAK ISLAND BOROUGH FY27 Budgeted Staff Positions by'Home' Department FY2027 I Total No. of Budgeted DEPARTMENT Positions I INFORMATION TECHNOLOGY I Director 1 GIS Analyst 1 Programmer/Analyst 1 PC Tech 1 IT/MIS Total 4 FY26 Total 4 MANAGER'S OFFICE I Borough Manager 1 Management Analyst 1 Project Assistant / Resource Analyst 0 Manager Total 2 FY26 Total 2 I LAND RESOURCE MANAGEMENT I Resource Management Officer 0 Land Resource Management Total 0 FY26 Total 0 I BUILDING & GROUNDS j Maintenance Supervisor 0 Maintenance Mechanic/Specialist 2 ' General Laborer 2 Building & Grounds Total 4 FY26 Total 4 I SERVICE DISTRICTS Manager - Fire Chief 1 j Service District Total 1 I FY25 Total 1 I SOLID WASTE COLLECTION & DISPOSAL Environmental Specialist 1 I Solid Waste Baler/Landfill Supervisor 1 Baler Operators 5 Treatment Plant Supervisor 1 Treatment Plant Operators 2 Solid Waste Collection & Disposal Total 10 FY26 Total 11 I KODIAK FISHERIES RESEARCH CENTER I Maintenance Engineer 1 i Interpretive Specialist/Receptionist - KFRC Total 1 FY26 Total 1 I FY2027 Grand Total I 47 j FY26 Total 50 FILLED I VACANT Full -Time, Part -Time, Full -Time, Part -Time, Seasonal or Permanent ' Permanent ' Permanent ' Permanent ' Temporary Positions Positions Positions Positions Positions I I I I I I 1 I I I I I 1 I I I I I 1 I I I I 1 4 0 0 0 0 I 4 I I I I I I I I I I I 1 I I I I I 1 I I I I 2 2 I 0 0 I 0 ! 0 I 1 I 0 I 0 I 0 I 0 1 I I I I I I 1 I I I I I I I 1 I I I 5 I I I I 1 I 2 I I I I 7 0 3 0 0 I 9 I I I I I I I 2 I I I 1 I I I I I I I 1 0 0 0 0 , I 1 I I I I I I I I I j 38 2 5 0 2 37 2 4 0 7 Page 68 of 95 gQDIAg ISLAND B OR Q UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 2,799,823.60 lf604,686.30 1,677,122.58 1,881,406.76 3,097,022.00 3,118,219.55 .00 (3,097,022.00) 311.200 Personal Property Tax 322,419.69 188,508.92 185,731.85 192,708.77 344,113.00 330,622.71 .00 (344,113.00) Property Tax Totals $3,122,243.29 $1,793,195.22 $1,862,854.43 $2,074,115.53 $3,441,135.00 $3,448,842.26 $0.00 ($3,441,135.00) Non Ad Valorem Taxes 313.120 Aircraft Tax 22,700.00 25,700.00 23,100.00 17,800.00 17,800.00 22,400.00 22,400.00 4,600.00 Non Ad Valorem Taxes Totals $22,700.00 $25,700.00 $23,100.00 $17,800.00 $17,800.00 $22,400.00 $22,400.00 $4,600.00 Payment in Lieu of Taxes 314.100 PILT - Federal 1,635,659.00 1,753,028.00 1,862,889.00 1,924,386.00 lf700,000.00 .00 lf700,000.00 .00 314.200 PILT - KIHA 19,082.65 14,920.72 21,881.60 27,067.60 23,000.00 26,449.94 26,000.00 3,000.00 314.210 PILT - Alaska Housing 17,471.10 15,248.39 18,113.92 9,314.26 17,000.00 .00 15,000.00 (2,000.00) Payment in Lieu of Taxes Totals $1,672,212.75 $1,783,197.11 $1,902,884.52 $1,960,767.86 $1,740,000.00 $26,449.94 $1,741,000.00 $1,000.00 Severance Taxes 316.100 Sea Products 1,641,428.92 1,554,469.66 946,630.01 751,333.74 700,000.00 761,375.31 420,000.00 (280,000.00) 316.200 Mining - Gravel 2,893.43 1,479.13 2,678.68 14,058.64 2,500.00 78,083.25 5,000.00 2,500.00 316.300 Timber 33,272.72 41,377.94 41,262.62 21,472.43 41,000.00 75.00 40,000.00 (1,000.00) Severance Taxes Totals $1,677,595.07 $1,597,326.73 $990,571.31 $786,864.81 $743,500.00 $839,533.56 $465,000.00 ($278,500.00) Penalties & Interest Tax 319.100 Penalties & Interest 303,629.52 232,872.98 228,705.51 236,770.96 220,000.00 247,088.53 230,000.00 10,000.00 Penalties & Interest Tax Totals $303,629.52 $232,872.98 $228,705.51 $236,770.96 $220,000.00 $247,088.53 $230,000.00 $10,000.00 Licenses & Permits 322.110 Building Permits 46,065.94 57,238.12 67,488.34 83,025.21 65,000.00 21,978.20 65,000.00 .00 322.120 Subdivision 5,150.00 6,700.00 4,600.00 1,500.00 4,600.00 525.00 4,600.00 .00 322.130 Conditional Use Permit 500.00 500.00 .00 250.00 500.00 430.00 500.00 .00 322.140 Zoning Compliance Permit 4,285.00 4,500.00 6,020.00 5,080.00 4,000.00 3,510.00 4,000.00 .00 322.160 Variance Fee 1,500.00 1,200.00 400.00 400.00 1,000.00 800.00 1,000.00 .00 322.170 Zoning Change Fee .00 .00 .00 350.00 .00 1,400.00 .00 .00 322.180 Electric Permit 2,373.75 2,581.60 2,630.02 3,433.24 2,000.00 2,131.88 2,000.00 .00 322.190 Plumbing Permit 1,895.50 1,887.88 2,971.68 2,495.56 2,000.00 713.72 2,000.00 )1V 322.280 P & Z Review Fee .00 350.00 350.00 .00 .00 .00 .00 Gy 322.R0 Dog Licenses 1,005.00 807.00 905.00 512.00 800.00 .00 500.00 (300r" 322.A9 Business License - Tobacco 200.00 400.00 200.00 200.00 200.00 400.00 400.00 20A 322.90 Business License - Marijuana .00 .00 100.00 1,000.00 .00 .00 .00 � Licenses & Permits Totals $62,975.19 $76,164.60 $85,665.04 $98,246.01 $80,100.00 $31,888.80 $80,000.00 ($100 �°rcise Tax ftft 323.100 Tobacco Excise Tax 683,019.03 829,274.10 804,223.16 703,711.57 800,000.00 364,362.23 750,000.00 (50,000M 323.110 Marijuana Excise Tax 952.46 .00 .00 .00 .00 .00 .00 ;t0 Excise Tax Totals $683,971.49 $829,274.10 $804,223.16 $703,711.57 $800,000.00 $364,362.23 $750,000.00 Run by Dora Cross on 02/26/2026 16:27:14 PM Page 1 oA. gQDIAg ISLAND B OR Q UGH Budget Worksheet Report Budget Year 2027 Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Amended Budget 2026 Actual Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund REVENUE Department 000 - Fund Revenues Federal Grants 331.117 American Rescue Plan 2021 (ARPA) .00 .00 .00 354,553.95 .00 .00 .00 .00 Federal Grants Totals $0.00 $0.00 $0.00 $354,553.95 $0.00 $0.00 $0.00 $0.00 Federal Shared Revenue 332.100 National Wildlife Refuge 180,874.00 201,160.00 187,678.00 180,258.00 180,000.00 .00 180,000.00 .00 Federal Shared Revenue Totals $180,874.00 $201,160.00 $187,678.00 $180,258.00 $180,000.00 $0.00 $180,000.00 $0.00 State Shared Revenues 335.110 State Community Assistance (formally State Revenue 343,543.23 477,242.27 481,596.09 469,338.69 371,707.00 367,265.99 371,700.00 (7.00) Sharing) 335.130 Fisheries Business Tax 854,208.88 1,347,362.01 1,332,436.02 913,318.13 900,000.00 810,468.80 640,000.00 (260,000.00) 335.132 Business Fisheries & Landing Tax 95,843.30 59,341.15 70,620.02 77,427.98 70,000.00 88,325.28 55,000.00 (15,000.00) 335.150 Telephone & Electric 20,441.49 20,778.14 21,265.06 21,071.59 21,000.00 .00 21,000.00 .00 335.175 Marijuana Licenses 600.00 3,000.00 300.00 600.00 .00 300.00 300.00 300.00 335.190 PERS on Behalf Payment 160,242.35 51,677.31 63,656.56 104,385.76 167,767.00 91,679.90 215,000.00 47,233.00 State Shared Revenues Totals $1,474,879.25 $1,959,400.88 $1,969,873.75 $1,586,142.15 $1,530,474.00 $1,358,039.97 $1,303,000.00 ($227,474.00) Fines 351.100 Animal Control .00 220.00 111.00 55.00 .00 .00 .00 .00 Fines Totals $0.00 $220.00 $111.00 $55.00 $0.00 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 77,748.75 490,026.89 1,380,285.17 1,765,084.17 1,000,000.00 915,217.22 1,200,000.00 200,000.00 361.110 Gain / Loss on Sale .00 .00 110.00 .00 .00 .00 .00 .00 361.300 Change in Fair Market Value (449,043.85) (67,243.40) lf007,750.43 777,300.30 .00 249,456.61 .00 .00 Interest Earnings Totals ($371,295.10) $422,783.49 $2,388,145.60 $2,542,384.47 $1,000,000.00 $1,164,673.83 $1,200,000.00 $200,000.00 Miscellaneous - Classified 380.110 Jury Duty 375.00 100.00 400.00 550.00 375.00 100.00 .00 (375.00) 380.120 Sale of Copies 64.20 7.50 .00 .00 .00 .00 .00 .00 380.122 Sale of Maps 710.38 519.89 663.67 309.66 500.00 157.25 .00 (500.00) 380.130 Dishonored Check Fee 85.00 150.00 140.00 125.00 .00 .00 .00 .00 380.170 Other 381.10 10,191.74 18,742.28 16,042.95 .00 548.00 .00 00 Miscellaneous - Classified Totals $1,615.68 $10,969.13 $19,945.95 $17,027.61 $875.00 $805.25 $0.00 ($875. erating Transfers In 391.(10 Debt Service .00 5,879,272.00 .00 .00 .00 .00 .00 o Operating Transfers In Totals $0.00 $5,879,272.00 $0.00 $0.00 $0.00 $0.00 $0.00 $ . 0 'e Of Fixed Assets 392.1.00 Sale / General Fixed Assets .00 .00 15,700.00 100.00 .00 .00 .00 .aQ Sale of Fixed Assets Totals $0.00 $0.00 $15,700.00 $100.00 $0.00 $0.00 $0.00 $ . Department 000 - Fund Revenues Totals $8,831,401.14 $14,811,536.24 $10,479,458.27 $10,558,797.92 $9,753,884.00 $7,504,084.37 $5,971,400.00 ($3,782,484 Run by Dora Cross on 02/26/2026 16:27:14 PM go Page 2 ofi6 M SaDrAS LSIA1vD BQRQ U49H Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund REVENUE TOTALS $8,831,401.14 $14,811,536.24 $10,479,458.27 $10,558,797.92 $9,753,884.00 $7,504,084.37 $5,971,400.00 ($3,782,484.00) go Run by Dora Cross on 02/26/2026 16:27:14 PM Page 3 oA. SaDrAS LSIA1VD BQRQ U49H Budget Worksheet Report Budget Year 2027 Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Amended Budget 2026 Actual Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 100 - Legislative Personnel Services 410.106 Mayoral Stipend 6,000.00 9,100.00 8,400.00 8,400.00 9,100.00 4,900.00 8,400.00 (700.00) 410.108 Assembly Stipend 26,200.00 41,500.00 43,000.00 42,500.00 43,000.00 21,500.00 43,500.00 500.00 420.120 FICA Taxes 2,386.80 3,886.20 3,932.10 3,893.85 3,986.00 2,028.11 3,970.00 (16.00) 420.140 Retirement 919.08 1,596.22 3,554.62 3,676.35 4,080.00 1,040.95 .00 (4,080.00) 420.150 Workers Compensation 106.51 161.92 162.04 209.97 188.00 60.72 166.00 (22.00) Personnel Services Totals $35,612.39 $56,244.34 $59,048.76 $58,680.17 $60,354.00 $29,529.78 $56,036.00 ($4,318.00) Professional Services 430.100 Political Lobbyist 69,000.00 70,000.00 72,000.00 72,000.00 72,000.00 33,250.00 72,000.00 .00 430.101 Lobbying Expense .00 .00 .00 .00 1,500.00 .00 1,500.00 .00 430.102 Consolidation Expenses 963.00 .00 .00 .00 .00 .00 .00 .00 Professional Services Totals $69,963.00 $70,000.00 $72,000.00 $72,000.00 $73,500.00 $33,250.00 $73,500.00 $0.00 Support Goods & Services 450.100 Office Supplies 698.69 468.87 334.04 125.94 1,000.00 43.00 .00 (1,000.00) 450.140 Dues / Books / Subscriptions 19,891.70 20,691.65 20,248.44 19,673.32 20,100.00 19,449.70 20,500.00 400.00 450.160 Furniture / Fixtures .00 .00 .00 .00 1,000.00 .00 .00 (1,000.00) 450.170 Machinery / Equipment <$5000 502.20 .00 .00 .00 .00 .00 .00 .00 450.200 Honorarium/Amenities/Sponsorships .00 210.57 406.42 2,303.25 7,900.00 2,021.03 7,500.00 (400.00) 450.210 Food / Business Lunch/Meeting Rooms 216.06 1,091.03 739.34 887.10 2,500.00 281.56 2,500.00 .00 450.300 Travel / Per Diem .00 13,062.25 4,765.21 5,075.28 25,000.00 2,406.59 16,000.00 (9,000.00) 450.301 Mayor Travel/ Per Diem .00 5,015.19 9,383.64 13,592.87 19,000.00 7,122.31 13,000.00 (6,000.00) 450.330 Rent .00 .00 55,375.00 55,374.60 55,356.00 55,355.40 55,355.00 (1.00) 450.340 Telephone/Communications 2,347.25 2,021.83 494.46 2,007.37 500.00 677.97 2,500.00 2,000.00 450.485 Town Meeting Costs .00 .00 1,500.00 .00 2,000.00 .00 2,000.00 .00 Support Goods& Services Totals $23,655.90 $42,561.39 $93,246.55 $99,039.73 $134,356.00 $87,357.56 $119,355.00 ($15,001.00) Department 100 - Legislative Totals $129,231.29 $168,805.73 $224,295.31 $229,719.90 $268,210.00 $150,137.34 $248,891.00 ($19,319.00) n v m `(D Z J N v O a U U1 _ y Run by Dora Cross on 02/26/2026 16:27:14 PM go Page 4 4M SaDrAS LSIA1VD BQRQ U49H Budget Worksheet Report Budget Year 2027 Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Amended Budget 2026 Actual Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 105 - Borough Management Personnel Services 410.110 Salaries 344,031.75 150,495.80 265,132.17 283,787.02 295,148.00 186,104.07 301,073.00 5,925.00 410.130 Overtime 67.10 1,853.74 351.81 .00 2,000.00 .00 1,000.00 (1,000.00) 410.152 Cell Phone Stipend 1,438.87 200.00 1,200.00 1,200.00 1,200.00 800.00 1,200.00 .00 420.110 Unemployment Taxes 24.23 5,486.85 31.33 283.78 298.00 186.14 303.00 5.00 420.120 FICA Taxes 23,963.27 11,309.54 20,061.03 21,331.44 22,824.00 13,917.58 23,200.00 376.00 420.130 Group Insurance 82,957.62 35,803.29 52,315.87 54,343.74 56,200.00 34,541.87 58,800.00 2,600.00 420.140 Retirement 72,986.50 37,028.42 64,299.47 74,710.60 84,182.00 52,732.69 90,139.00 5,957.00 420.150 Workers Compensation 643.93 702.88 855.54 1,201.89 1,074.00 429.88 706.00 (368.00) Personnel Services Totals $526,113.27 $242,880.52 $404,247.22 $436,858.47 $462,926.00 $288,712.23 $476,421.00 $13,495.00 Professional Services 430.140 Contracted Services 7,342.95 31,369.00 2,450.00 500.00 30,000.00 2,916.67 25,000.00 (5,000.00) Professional Services Totals $7,342.95 $31,369.00 $2,450.00 $500.00 $30,000.00 $2,916.67 $25,000.00 ($5,000.00) Support Goods & Services 450.100 Office Supplies 2,212.49 143.09 9.89 .00 3,000.00 111.46 1,000.00 (2,000.00) 450.120 Printing / Binding 2,190.48 4,115.90 3,187.94 2,625.69 3,000.00 1,076.92 3,000.00 .00 450.130 Postage 18.60 11.60 .00 .00 .00 .00 .00 .00 450.140 Dues / Books / Subscriptions 2,845.34 808.60 1,032.00 2,707.39 3,000.00 2,100.00 2,000.00 (1,000.00) 450.160 Furniture / Fixtures .00 339.73 .00 .00 2,000.00 .00 4,000.00 2,000.00 450.200 Honorarium/Amenities/Sponsorships 1,878.97 1,000.00 700.00 635.65 2,000.00 50.00 500.00 (1,500.00) 450.210 Food / Business Lunch/Meeting Rooms 415.45 .00 236.69 .00 1,000.00 250.71 500.00 (500.00) 450.230 Advertising / Hearings .00 .00 .00 .00 .00 69.89 .00 .00 450.270 Continuing Education 1,820.14 8.00 2,675.00 5,342.19 10,000.00 7,719.87 10,000.00 .00 450.290 Recruit/ Relocation 13,692.22 5,422.17 223.34 .00 .00 87.15 .00 .00 450.300 Travel / Per Diem 1,549.77 1,053.00 7,875.07 4,353.07 10,000.00 3,881.09 10,000.00 .00 450.330 Rent 39,849.00 39,849.00 39,508.00 39,507.60 29,764.00 29,764.08 29,764.00 .00 450.340 Telephone/Communications 954.61 808.03 858.48 879.84 800.00 504.37 800.00 .00 Support Goods &Services Totals $67,427.07 $53,559.12 $56,306.41 $56,051.43 $64,564.00 $45,615.54 $61,564.00 ($3,000.00) Allocated to Projects n 492.W 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) M 492.140 Allocated to Hospital (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) 492.5�5 Allocated to KFRC (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) w Allocated to Projects Totals ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) $Go 0 Department 105 - Borough Management Totals $558,883.29 $285,808.64 $421,003.63 $451,409.90 $515,490.00 $295,244.44 $520,985.00 $5,49 IN � y Run by Dora Cross on 02/26/2026 16:27:14 PM Page 5 4M SaDrAS LSIA1VD BaRa u49g Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 110 - Borough Clerk Personnel Services 410.110 Salaries 230,037.79 259,539.23 285,345.42 302,435.20 324,268.00 204,072.48 328,809.00 4,541.00 410.120 Temporary Help 2,014.48 14,178.68 .00 .00 10,000.00 .00 .00 (10,000.00) 410.130 Overtime 6,408.78 6,612.45 6,395.32 7,201.23 7,000.00 2,241.09 7,000.00 .00 410.152 Cell Phone Stipend 1,557.86 1,400.00 1,200.00 1,200.00 1,200.00 800.00 1,200.00 .00 420.110 Unemployment Taxes 2,309.83 26.65 33.54 309.62 342.00 199.93 337.00 (5.00) 420.120 FICA Taxes 18,325.00 21,626.75 21,752.77 22,780.30 26,199.00 15,133.09 25,781.00 (418.00) 420.130 Group Insurance 67,848.51 73,197.76 78,467.41 81,557.29 84,300.00 51,768.28 88,200.00 3,900.00 420.140 Retirement 53,189.45 65,746.44 68,153.28 81,527.59 93,848.00 56,664.28 100,205.00 6,357.00 420.150 Workers Compensation 836.90 901.68 921.61 1,309.11 1,233.00 462.08 785.00 (448.00) Personnel Services Totals $382,528.60 $443,229.64 $462,269.35 $498,320.34 $548,390.00 $331,341.23 $552,317.00 $3,927.00 Professional Services 430.140 Contracted Services .00 .00 .00 .00 1,000.00 .00 .00 (1,000.00) Professional Services Totals $0.00 $0.00 $0.00 $0.00 $1,000.00 $0.00 $0.00 ($1,000.00) Support Goods & Services 450.100 Office Supplies 1,106.05 406.03 416.19 167.69 2,000.00 270.63 2,000.00 .00 450.120 Printing / Binding 11,263.95 6,761.79 6,404.41 6,177.68 7,000.00 5,195.49 5,000.00 (2,000.00) 450.130 Postage 271.77 75.83 135.26 20.73 100.00 .00 150.00 50.00 450.140 Dues / Books / Subscriptions 1,002.73 1,046.00 1,246.00 1,290.00 1,500.00 840.00 1,500.00 .00 450.160 Furniture / Fixtures 351.48 339.47 .00 344.83 1,000.00 .00 1,000.00 .00 450.200 Honorarium/Amenities/Sponsorships .98 .00 .00 234.94 300.00 598.75 300.00 .00 450.210 Food / Business Lunch/Meeting Rooms .00 111.97 33.47 34.34 100.00 89.25 300.00 200.00 450.230 Advertising / Hearings 11,037.33 16,420.15 18,505.64 17,404.12 20,000.00 8,920.27 20,000.00 .00 450.232 Advertising - APOC to Advertising - Ballot .00 .00 .00 .00 1,000.00 .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 19,731.19 34,051.04 28,000.00 21,815.81 20,000.00 (8,000.00) 450.290 Recruit / Relocation 2,290.16 6,982.24 70.00 .00 .00 87.15 .00 .00 450.300 Travel / Per Diem .00 1,639.00 507.50 .00 2,000.00 .00 2,000.00 00 450.327 Fines 9.84 .00 .00 .00 .00 .00 .00 450.V0 Rent 49,772.00 49,772.00 50,947.00 50,946.60 50,942.00 50,941.44 49,325.00 (1,617 450.(V0 Telephone/Communications 222.50 249.70 287.46 300.84 .00 182.22 325.00 32 450.430 Maint & Repairs 1,685.00 43.98 .00 .00 .00 .00 .00 450.,'0 Election Local 50,603.87 46,077.31 37,398.73 25,380.38 45,000.00 27,806.32 40,000.00 (5,000. 450.460 Boards & Committees 1,542.22 774.59 1,448.46 1,523.58 2,000.00 .00 2,000.00 . Q,Q 450.5cn30 Records Management 79.97 152.70 167.82 466.58 5,000.00 19.68 3,000.00 (2,000 go Run by Dora Cross on 02/26/2026 16:27:14 PM Page 6 4M M SaDrAS LSIA1vD BQRQ U49H Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 110 - Borough Clerk Support Goods & Services 450.531 Transcription / Record Restoration Fee .00 350.00 .00 .00 .00 .00 .00 .00 Support Goods& Services Totals $137,087.08 $153,733.36 $137,299.13 $138,343.35 $165,942.00 $116,767.01 $147,900.00 ($18,042.00) Department 110 - Borough Clerk Totals $519,615.68 $596,963.00 $599,568.48 $636,663.69 $715,332.00 $448,108.24 $700,217.00 ($15,115.00) n v m `(D Z J O v a � y go Run by Dora Cross on 02/26/2026 16:27:14 PM Page 7 4M SaDrAS LSIA1vD BQRQ U49H Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 115 - Borough Attorney Legal Services 431.110 Litigation Expenses 19,028.85 .00 .00 .00 .00 1,471.00 .00 .00 431.120 Legal Fees 41,788.12 26,042.45 16,164.56 34,890.60 35,000.00 12,863.78 70,000.00 35,000.00 Legal Services Totals $60,816.97 $26,042.45 $16,164.56 $34,890.60 $35,000.00 $14,334.78 $70,000.00 $35,000.00 Support Goods & Services 450.230 Advertising / Hearings 9,781.09 12,122.28 12,496.65 12,831.69 12,000.00 679.77 14,000.00 2,000.00 450.240 Filing / Record Fees 2,798.00 2,657.00 3,628.70 2,491.00 3,000.00 1,545.00 3,000.00 .00 450.245 Title Search Fees 7,500.00 3,025.00 3,640.00 5,880.00 4,000.00 .00 4,000.00 .00 450.323 Collection Expense 240.00 60.00 931.22 695.74 1,000.00 549.80 600.00 (400.00) Support Goods& Services Totals $20,319.09 $17,864.28 $20,696.57 $21,898.43 $20,000.00 $2,774.57 $21,600.00 $1,600.00 Department 115 - Borough Attorney Totals $81,136.06 $43,906.73 $36,861.13 $56,789.03 $55,000.00 $17,109.35 $91,600.00 $36,600.00 n v m Z J O v a U U1 _ y Run by Dora Cross on 02/26/2026 16:27:14 PM go Page 8 4M SaDrAS LSIA1VD BQRQ U49H Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 120 - Finance Department Personnel Services 410.110 Salaries 413,112.92 493,859.20 430,813.72 427,965.23 484,249.00 301,842.38 464,240.00 (20,009.00) 410.120 Temporary Help 18,004.26 .00 .00 .00 .00 .00 .00 .00 410.130 Overtime 135.08 192.01 84.94 34.41 1,000.00 26.03 1,000.00 .00 410.152 Cell Phone Stipend 450.00 .00 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes 43.01 49.59 49.69 426.63 485.00 301.91 465.00 (20.00) 420.120 FICA Taxes 31,819.41 36,399.59 31,638.55 31,494.58 37,122.00 22,043.93 35,591.00 (1,531.00) 420.130 Group Insurance 156,197.60 166,540.51 144,146.46 147,055.42 168,600.00 102,586.36 176,400.00 7,800.00 420.140 Retirement 129,734.89 122,167.60 107,683.26 112,303.19 137,471.00 85,519.20 138,828.00 1,357.00 420.150 Workers Compensation 1,565.56 1,581.02 1,374.30 1,830.48 1,747.00 694.36 1,084.00 (663.00) Personnel Services Totals $751,062.73 $820,789.52 $715,790.92 $721,109.94 $830,674.00 $513,014.17 $817,608.00 ($13,066.00) Professional Services 430.140 Contracted Services Professional Services Totals Support Goods & Services 450.100 Office Supplies 450.120 Printing / Binding 450.140 Dues / Books / Subscriptions 450.160 Furniture / Fixtures 450.170 Machinery / Equipment <$5000 450.210 Food / Business Lunch/Meeting Rooms 450.220 Insurance & Bonding 450.270 Continuing Education 450.290 Recruit/ Relocation 450.330 Rent 450.340 Telephone/Communications 450.430 Maint & Repairs Support Goods & Services Totals Allocated to Projects 492.2�0 Allocated to Land Sales 492.R0 Allocated to Solid Waste 492.540 Allocated to Hospital 492.4 Allocated to KFRC Allocated to Projects Totals Department 120 - Finance Department Totals .00 .00 .00 23,410.14 .00 2,581.20 .00 .00 $0.00 $0.00 $0.00 $23,410.14 $0.00 $2,581.20 $0.00 $0.00 1,455.85 1,971.83 1,564.93 1,318.94 2,000.00 1,616.67 2,000.00 .00 10,043.77 13,206.29 11,439.24 11,387.24 12,000.00 1,990.23 14,000.00 2,000.00 3,336.07 2,073.06 2,304.30 1,249.00 3,500.00 323.98 2,500.00 (1,000.00) .00 728.63 .00 .00 .00 155.00 3,000.00 3,000.00 .00 .00 .00 13,647.39 .00 (3,184.11) .00 .00 58.62 135.24 .00 .00 150.00 .00 .00 (150.00) 2,925.00 679.90 3,200.00 3,200.00 3,200.00 3,077.78 3,300.00 100.00 1,978.00 2,682.65 1,937.73 5,242.04 3,500.00 535.00 3,000.00 (500.00) 2,276.69 .00 880.19 198.69 .00 118.99 150.00 150.00 66,556.00 66,556.00 65,953.00 65,952.60 65,944.00 65,944.08 65,944.00 .00 442.67 506.21 594.53 631.92 500.00 387.21 600.00 100.00 .00 .00 185.74 .00 .00 .00 .00 .00 $89,072.67 $88,539.81 $88,059.66 $102,827.82 $90,794.00 $70,964.83 $94,494.00 $3,700.00 n (1,000.00) (1,000.00) (1,000.00) (1,000.00) (1,000.00) (1,000.00) (1,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) �1 (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) ($48,319.00) ($48,319.00) ($48,319.00) ($48,319.00) ($48,319.00) ($48,319.00) ($48,319.00) $ go Run by Dora Cross on 02/26/2026 16:27:14 PM Page 9 4M SaDrAS LSIA1VD BQRQ U49H Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 125 - Information Technology Personnel Services 410.110 Salaries 229,581.00 236,199.52 315,472.60 320,391.85 340,740.00 210,499.40 348,942.00 8,202.00 410.120 Temporary Help .00 16,509.91 .00 .00 .00 .00 .00 .00 410.130 Overtime 4,100.19 4,028.02 1,144.71 52.32 5,000.00 54.70 .00 (5,000.00) 410.152 Cell Phone Stipend 2,924.19 3,100.00 3,551.61 3,600.00 3,600.00 2,400.00 3,600.00 .00 420.110 Unemployment Taxes 22.45 23.86 35.98 320.33 349.00 210.57 353.00 4.00 420.120 FICA Taxes 17,573.75 19,740.25 23,595.54 24,031.43 26,725.00 15,783.71 26,969.00 244.00 420.130 Group Insurance 64,926.98 70,685.77 103,039.21 108,051.95 112,400.00 69,023.93 117,600.00 5,200.00 420.140 Retirement 68,007.54 59,346.24 76,260.13 84,476.97 97,948.00 59,760.39 104,124.00 6,176.00 420.150 Workers Compensation 828.52 791.25 816.75 1,155.98 1,258.00 489.76 821.00 (437.00) Personnel Services Totals $387,964.62 $410,424.82 $523,916.53 $542,080.83 $588,020.00 $358,222.46 $602,409.00 $14,389.00 Professional Services 430.140 Contracted Services 533.93 527.00 .00 .00 25,000.00 262.50 10,000.00 (15,000.00) Professional Services Totals Support Goods & Services 450.100 Office Supplies 450.110 Operating Supplies 450.115 Computer Software <$5000 450.120 Printing / Binding 450.140 Dues / Books / Subscriptions 450.160 Furniture / Fixtures 450.170 Machinery / Equipment <$5000 450.210 Food / Business Lunch/Meeting Rooms 450.221 Property Insurance 450.224 Insurance Coverage Discounts 450.230 Advertising / Hearings 450.270 Continuing Education 450.280 Staff Training 450.290 Recruit/ Relocation 450.3�0 Rent 450.140 Telephone/Communications 450A0 Maint & Repairs 450A5 Maint Agreements Support Goods & Services Totals &pital Outlay 470.100 Machinery / Equipment >$5000 Capital Outlay Totals Department 125 - Information Technology Totals $533.93 $527.00 $0.00 $0.00 $25,000.00 $262.50 $10,000.00 ($15,000.00) 93.01 718.04 262.41 193.21 1,000.00 213.05 1,000.00 .00 526.50 536.85 8,235.64 13,965.25 4,000.00 345.68 2,500.00 (1,500.00) 686.01 9,126.71 5,952.22 64.00 2,500.00 .00 1,500.00 (1,000.00) 2,199.10 2,546.28 2,306.81 2,260.93 2,160.00 888.06 .00 (2,160.00) .00 79.98 .00 389.95 .00 .00 .00 .00 92.02 .00 .00 .00 3,200.00 1,215.27 .00 (3,200.00) 14,597.87 98,802.04 66,708.80 41,050.58 25,500.00 965.98 23,000.00 (2,500.00) .00 246.89 119.76 .00 .00 .00 .00 .00 .00 .00 285.00 334.00 .00 3,899.03 4,000.00 4,000.00 .00 .00 (57.00) (16.00) .00 .00 .00 .00 .00 396.28 .00 .00 .00 .00 .00 .00 383.98 2,825.23 (875.00) 199.00 .00 .00 .00 .00 .00 .00 149.00 .00 1,000.00 .00 .00 (1,000.00) 4,628.64 8,355.80 185.05 .00 .00 .00 .00 U 70,174.00 70,174.00 63,074.00 63,074.40 63,074.00 63,073.80 63,074.00 M 3,752.22 4,252.22 4,916.01 4,690.60 6,040.00 2,553.80 6,040.00 4,795.81 4,845.31 21,099.45 4,335.89 5,000.00 18,966.73 5,000.00 �1 298,317.00 235,512.47 458,157.45 386,612.35 466,995.00 410,842.05 437,542.00 (29,453.0 $400,246.16 $438,418.10 $630,519.60 $517,154.16 $580,469.00 $502,963.45 $543,656.00 ($36,813 .00 .00 61,447.87 .00 58,000.00 25,085.30 .00 (58,00001 $0.00 $0.00 $61,447.87 $0.00 $58,000.00 $25,085.30 $0.00 ($58,000,;P-" $788,744.71 $849,369.92 $1,215,884.00 $1,059,234.99 $1,251,489.00 $886,533.71 $1,156,065.00 Run by Dora Cross on 02/26/2026 16:27:15 PM Page 10 oA. Budget Worksheet Report SaDIAS ISl�AND ?.- Budget Year 2027 �-�-� BQRQ U49H 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 130 - Assessing Department Personnel Services 410.110 Salaries 419,512.78 335,191.37 377,564.82 425,101.76 438,783.00 276,841.09 368,031.00 (70,752.00) 410.120 Temporary Help 22,096.93 16,693.65 6,869.11 37,087.32 .00 .00 .00 .00 410.130 Overtime 597.90 .00 146.48 289.71 .00 799.98 3,000.00 3,000.00 410.152 Cell Phone Stipend 2,256.80 1,146.80 1,180.05 1,200.00 1,200.00 800.00 1,200.00 .00 420.110 Unemployment Taxes 8,546.20 33.43 44.55 424.71 440.00 277.63 372.00 (68.00) 420.120 FICA Taxes 33,133.21 26,161.35 28,643.85 34,423.97 33,659.00 20,565.64 28,476.00 (5,183.00) 420.130 Group Insurance 120,718.10 111,436.94 123,747.01 152,947.08 168,600.00 103,028.38 176,400.00 7,800.00 420.140 Retirement 109,201.29 82,868.10 93,947.06 108,859.32 124,307.00 78,721.80 110,716.00 (13,591.00) 420.150 Workers Compensation 13,960.12 10,567.75 11,777.17 16,020.34 13,859.00 5,163.23 5,706.00 (8,153.00) Personnel Services Totals $730,023.33 $584,099.39 $643,920.10 $776,354.21 $780,848.00 $486,197.75 $693,901.00 ($86,947.00) Professional Services 430.140 Contracted Services .00 .00 536.94 .00 .00 .00 .00 .00 Professional Services Totals $0.00 $0.00 $536.94 $0.00 $0.00 $0.00 $0.00 $0.00 Legal Services 431.110 Litigation Expenses 50,817.50 110,309.31 84,701.62 13,358.51 75,000.00 8,026.50 75,000.00 .00 431.120 Legal Fees 12,916.00 7,401.70 11,929.95 13,298.95 30,000.00 7,708.00 30,000.00 .00 Legal Services Totals $63,733.50 $117,711.01 $96,631.57 $26,657.46 $105,000.00 $15,734.50 $105,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 922.82 1,278.68 2,359.30 1,472.41 4,000.00 658.83 3,000.00 (1,000.00) 450.120 Printing / Binding 3,451.37 3,390.60 4,366.26 4,299.65 5,000.00 2,467.75 6,000.00 1,000.00 450.130 Postage 6.00 .00 .00 .00 .00 .00 .00 .00 450.140 Dues / Books / Subscriptions 3,173.03 4,702.02 1,826.56 1,515.88 3,000.00 1,776.00 3,000.00 .00 450.160 Furniture / Fixtures .00 8,659.09 .00 822.43 .00 .00 .00 .00 450.170 Machinery / Equipment <$5000 .00 .00 849.99 495.82 1,500.00 .00 1,500.00 .00 450.210 Food / Business Lunch/Meeting Rooms .00 354.73 .00 1,637.67 1,500.00 612.82 1,500.00 .00 450.230 Advertising / Hearings 590.39 969.56 2,520.84 743.82 1,000.00 .00 1,000.00 .00 450.240 Filing / Record Fees .00 .00 .00 .00 .00 250.00 500.00 500.00 450.245 Title Search Fees .00 320.00 300.00 .00 500.00 .00 500.00 U 450.2�0 Continuing Education 4,562.12 3,815.26 6,624.45 5,002.00 10,000.00 936.20 10,000.00 450.E0 Recruit / Relocation 90.78 183.05 116.64 94.95 .00 191.95 .00 450.A0 Travel / Per Diem 8,145.00 607.74 174.00 7,925.88 25,000.00 18,694.01 25,000.00 450.i0 Rent 42,528.00 42,528.00 47,822.00 47,822.40 47,805.00 47,805.84 47,805.00 450.540 Telephone/Communications 316.19 361.62 424.68 451.37 400.00 276.57 400.00 co CP Support Goods &Services Totals $63,785.70 $67,170.35 $67,384.72 $72,284.28 $99,705.00 $73,669.97 $100,205.00 $50 Capital Outlay 470.110 Furniture / Fixtures .00 .00 .00 68.00 .00 .00 .00 �I Capital Outlay Totals $0.00 $0.00 $0.00 $68.00 $0.00 $0.00 $0.00 $(w go Run by Dora Cross on 02/26/2026 16:27:15 PM Page 11 4M SaDrAS LSIA1vD BQRQ U49H Budget Worksheet Report Budget Year 2027 Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Amended Budget 2026 Actual Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 130 - Assessing Department Allocated to Projects 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 Allocated to Projects Totals ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) ($1,500.00) $0.00 Department 130 - Assessing Department Totals $856,042.53 $767,480.75 $806,973.33 $873,863.95 $984,053.00 $574,102.22 $897,606.00 ($86,447.00) M. v m z °° 0 v O a � y go Run by Dora Cross on 02/26/2026 16:27:15 PM Page 12 4M gQDIAg ISLAND B OR Q UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 135 - Engineering / Facilities Personnel Services 410.110 Salaries 185,618.23 191,175.90 250,333.04 364,717.73 391,500.00 167,809.82 507,678.00 116,178.00 410.120 Temporary Help .00 1,547.97 9,951.63 6,268.42 33,000.00 .00 .00 (33,000.00) 410.130 Overtime 1,253.82 510.78 452.16 5,220.66 2,000.00 3,194.47 3,500.00 1,500.00 410.152 Cell Phone Stipend 2,408.00 611.23 1,391.87 2,603.47 1,596.00 2,176.67 2,400.00 804.00 420.110 Unemployment Taxes 18.33 18.65 30.16 325.30 428.00 167.78 514.00 86.00 420.120 FICA Taxes 13,895.56 14,479.52 19,516.07 28,062.45 32,767.00 12,725.38 39,289.00 6,522.00 420.130 Group Insurance 64,972.80 61,820.43 84,844.48 105,524.42 136,004.00 59,353.43 176,400.00 40,396.00 420.140 Retirement 66,809.46 42,731.37 66,376.53 92,115.42 111,485.00 51,854.43 152,536.00 41,051.00 420.150 Workers Compensation 3,645.59 2,906.52 4,006.23 7,356.04 5,905.00 2,303.37 4,546.00 (1,359.00) Personnel Services Totals $338,621.79 $315,802.37 $436,902.17 $612,193.91 $714,685.00 $299,585.35 $886,863.00 $172,178.00 Support Goods & Services 450.100 Office Supplies 726.75 1,423.24 4,028.68 917.33 1,800.00 221.23 800.00 (1,000.00) 450.110 Operating Supplies 51.64 70.83 313.20 184.76 1,000.00 .00 .00 (1,000.00) 450.120 Printing / Binding 3,074.99 4,166.31 4,441.53 4,455.19 3,500.00 1,656.46 4,000.00 500.00 450.140 Dues / Books / Subscriptions .00 156.00 168.00 391.38 1,500.00 186.00 500.00 (1,000.00) 450.160 Furniture / Fixtures 434.49 615.48 1,102.53 .00 2,500.00 507.00 1,500.00 (1,000.00) 450.170 Machinery / Equipment <$5000 .00 .00 849.99 .00 1,000.00 .00 .00 (1,000.00) 450.210 Food / Business Lunch/Meeting Rooms 57.22 232.32 224.01 209.39 500.00 93.75 250.00 (250.00) 450.230 Advertising / Hearings 312.18 3,291.21 153.55 3,046.58 2,000.00 650.00 2,000.00 .00 450.270 Continuing Education 4,129.85 150.00 4,510.77 1,551.34 10,000.00 1,410.00 5,000.00 (5,000.00) 450.290 Recruit/ Relocation 1,169.50 1,082.01 385.19 87.15 1,000.00 826.57 .00 (1,000.00) 450.300 Travel / Per Diem .00 1,053.00 181.50 .00 2,500.00 211.00 2,500.00 .00 450.330 Rent 56,882.00 56,882.00 52,189.00 52,188.60 89,555.00 89,555.76 89,556.00 1.00 450.340 Telephone/Communications 734.55 506.21 601.54 631.92 1,200.00 387.21 1,000.00 (200.00) 450.430 Maint & Repairs 125.00 .00 83.68 .00 .00 2.00 .00 .00 Support Goods & Services Totals $67,698.17 $69,628.61 $69,233.17 $63,663.64 $118,055.00 $95,706.98 $107,106.00 ($10,949.00) Department 135 - Engineering / Facilities Totals $406,319.96 $385,430.98 $506,135.34 $675,857.55 $832,740.00 $395,292.33 $993,969.00 $161,229.00 a rn C z o ° y Run by Dora Cross on 02/26/2026 16:27:15 PM Page 13 ofi6 SaDrAS LSIA1VD BaRa u49g Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 140 - Community Development Personnel Services 410.110 Salaries 239,862.39 200,004.79 275,153.58 296,137.75 339,241.00 172,429.19 335,828.00 (3,413.00) 410.130 Overtime 1,301.70 1,537.53 2,974.37 4,647.77 5,000.00 2,121.68 5,000.00 .00 410.152 Cell Phone Stipend 1,253.20 1,540.41 2,255.43 2,400.00 2,400.00 1,073.33 2,400.00 .00 420.110 Unemployment Taxes 23.92 1,589.08 33.58 297.59 347.00 174.28 343.00 (4.00) 420.120 FICA Taxes 19,408.45 16,850.33 22,903.88 23,650.65 26,518.00 13,483.01 26,257.00 (261.00) 420.130 Group Insurance 94,120.04 65,139.58 88,282.77 95,331.58 112,400.00 59,757.17 117,600.00 5,200.00 420.140 Retirement 71,609.19 45,889.60 69,336.84 78,462.99 97,524.00 49,394.53 101,703.00 4,179.00 420.150 Workers Compensation 3,424.36 2,868.05 3,310.63 4,266.28 3,843.00 806.04 2,166.00 (1,677.00) Personnel Services Totals $431,003.25 $335,419.37 $464,251.08 $505,194.61 $587,273.00 $299,239.23 $591,297.00 $4,024.00 Professional Services 430.140 Contracted Services 4,440.00 15,250.00 1,149.75 2,190.00 1,500.00 .00 1,500.00 .00 430.145 Junk Removal Services 10,836.50 11,651.25 9,953.00 8,172.12 20,000.00 7,847.96 20,000.00 .00 Professional Services Totals $15,276.50 $26,901.25 $11,102.75 $10,362.12 $21,500.00 $7,847.96 $21,500.00 $0.00 Legal Services 431.110 Litigation Expenses .00 540.00 .00 .00 .00 .00 .00 .00 431.120 Legal Fees 5,276.00 7,340.00 6,726.69 4,974.00 10,000.00 3,818.00 10,000.00 .00 Legal Services Totals $5,276.00 $7,880.00 $6,726.69 $4,974.00 $10,000.00 $3,818.00 $10,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 1,409.79 1,041.49 995.32 741.93 1,500.00 300.97 1,500.00 .00 450.120 Printing / Binding 2,123.53 3,367.72 1,862.65 2,378.12 6,000.00 800.40 6,000.00 .00 450.130 Postage .00 100.35 14.35 .00 .00 .00 .00 .00 450.140 Dues / Books / Subscriptions 597.00 1,188.46 1,330.00 1,129.60 2,000.00 1,467.01 2,000.00 .00 450.160 Furniture / Fixtures .00 .00 203.29 .00 500.00 .00 500.00 .00 450.170 Machinery / Equipment <$5000 49.91 .00 .00 .00 .00 .00 .00 .00 450.210 Food / Business Lunch/Meeting Rooms .00 .00 .00 42.39 1,500.00 641.58 1,500.00 .00 450.230 Advertising / Hearings 2,650.79 4,133.10 5,171.09 2,033.50 5,500.00 1,464.12 5,500.00 .00 450.245 Title Search Fees .00 125.00 .00 .00 500.00 .00 500.00 .00 450.270 Continuing Education 214.00 81.52 5,152.79 6,552.07 20,000.00 2,340.29 12,000.00 (8,000.0 450.2�0 Recruit / Relocation 12,833.69 9,477.88 14,794.39 774.10 .00 174.30 .00 GJ 450.H0 Travel / Per Diem .00 .00 .00 .00 10,000.00 1,144.00 2,500.00 (7,500V" 450.A2 Commission Travel/Training 650.00 .00 .00 120.00 2,000.00 .00 1,000.00 (1,000zt 450.BO Rent 68,472.00 68,472.00 55,448.00 55,448.40 55,428.00 55,427.76 55,428.00 450.AO Telephone/Communications 316.19 361.62 424.68 451.37 .00 276.57 500.00 5AN 450.S0 Boards & Committees 15,200.00 15,200.00 14,400.00 16,200.00 16,800.00 8,400.00 16,800.00 Support Goods & Services Totals $104,516.90 $103,549.14 $99,796.56 $85,871.48 $121,728.00 $72,437.00 $105,728.00 ($16,000 Department 140 - Community Development Totals $556,072.65 $473,749.76 $581,877.08 $606,402.21 $740,501.00 $383,342.19 $728,525.00 ($11,976 go Run by Dora Cross on 02/26/2026 16:27:15 PM Page 14 4M Budget Worksheet Report SaDIAS ISI�AND ?.- Budget Year 2027 �-�-� BQRQ U49H 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 142 - Building Official Professional Services 430.140 Contracted Services 157,470.99 194,528.60 176,085.75 200,935.15 180,000.00 89,181.18 180,000.00 .00 Professional Services Totals $157,470.99 $194,528.60 $176,085.75 $200,935.15 $180,000.00 $89,181.18 $180,000.00 $0.00 Support Goods & Services 450.330 Rent 20,491.00 20,491.00 20,295.00 20,295.00 20,295.00 20,309.04 20,309.00 14.00 Support Goods & Services Totals $20,491.00 $20,491.00 $20,295.00 $20,295.00 $20,295.00 $20,309.04 $20,309.00 $14.00 Department 142 - Building Official Totals $177,961.99 $215,019.60 $196,380.75 $221,230.15 $200,295.00 $109,490.22 $200,309.00 $14.00 n v m 0 Z w O v a v, y go Run by Dora Cross on 02/26/2026 16:27:15 PM Page 15 4M SaDrAS LSIA1vD BQRQ U49H Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 160 - Economic Development Professional Services 430.140 Contracted Services .00 .00 5,000.00 .00 .00 .00 .00 .00 Professional Services Totals $0.00 $0.00 $5,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 Contributions 448.415 Kodiak Economic Development Corporation .00 10,000.00 .00 .00 .00 .00 .00 .00 Contributions Totals $0.00 $10,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.140 Dues / Books / Subscriptions 600.00 600.00 600.00 600.00 600.00 600.00 600.00 .00 Support Goods & Services Totals $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $0.00 Operating Transfers Out 494.415 Capital Projects - (Borough) .00 .00 .00 20,000.00 .00 .00 .00 .00 Operating Transfers Out Totals $0.00 $0.00 $0.00 $20,000.00 $0.00 $0.00 $0.00 $0.00 Department 160 - Economic Development Totals $600.00 $10,600.00 $5,600.00 $20,600.00 $600.00 $600.00 $600.00 $0.00 n v m 0 Z 0o O v a v, y go Run by Dora Cross on 02/26/2026 16:27:15 PM Page 16 4M SaDrAS LSIA1VD BQRQ U49H Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 165 - General Administration Personnel Services 410.110 Salaries .00 1,043.48 .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 28,223.83 3,114.00 6,000.00 .00 3,000.00 (3,000.00) 420.120 FICA Taxes .00 77.70 .00 .00 .00 .00 .00 .00 420.140 Retirement (.31) 229.55 .00 (4,674.44) .00 (.01) .00 .00 420.150 Workers Compensation .00 19.13 .00 .00 .00 9,626.81 .00 .00 Personnel Services Totals ($0.31) $1,374.70 $28,223.83 ($1,560.44) $6,000.00 $9,626.80 $3,000.00 ($3,000.00) Legal Services 431.120 Legal Fees .00 180.00 .00 .00 .00 .00 .00 .00 Legal Services Totals $0.00 $180.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Audit Expense 432.100 Professional Services 96,697.74 118,790.97 113,198.37 137,750.00 147,000.00 109,627.12 147,000.00 .00 432.110 Out of Pocket Expenses 7,508.95 7,599.03 8,427.08 6,930.40 8,000.00 10,872.88 8,000.00 .00 432.120 Contracted Services 5,144.26 2,544.15 2,545.01 2,596.56 2,800.00 20,501.85 10,000.00 7,200.00 Audit Expense Totals $109,350.95 $128,934.15 $124,170.46 $147,276.96 $157,800.00 $141,001.85 $165,000.00 $7,200.00 Support Goods & Services 450.100 Office Supplies 1,509.89 1,443.06 2,171.62 1,487.68 2,500.00 1,528.39 2,000.00 (500.00) 450.120 Printing / Binding 14,815.72 5,728.26 8,669.96 16,277.53 9,000.00 1,121.37 12,200.00 3,200.00 450.130 Postage 11,919.85 5,802.81 9,379.46 14,368.07 9,000.00 5,042.96 9,000.00 .00 450.160 Furniture / Fixtures .00 1,319.90 .00 .00 .00 .00 .00 .00 450.170 Machinery / Equipment <$5000 .00 .00 195.99 136.10 .00 .00 .00 .00 450.180 Equipment Rental 900.18 875.88 218.97 .00 .00 .00 .00 .00 450.210 Food / Business Lunch/Meeting Rooms 595.19 1,881.34 582.83 28.34 1,500.00 5.60 500.00 (1,000.00) 450.221 Property Insurance .00 .00 .00 .00 .00 1,770.13 1,800.00 1,800.00 450.222 General Liablity Insurance Coverage 11,255.00 14,469.00 22,819.28 37,720.30 40,000.00 133,147.71 40,000.00 .00 450.223 Crime Protection Insurance Coverage 400.00 400.00 400.00 400.00 400.00 .00 400.00 .00 450.224 Insurance Coverage Discounts (4,575.00) (5,223.00) (6,892.00) (2,330.00) .00 .00 .00 .00 450.230 Advertising / Hearings 257.45 1,124.00 .00 .00 .00 .00 .00 U 450.:W Miscellaneous 49.28 27.60 50,925.20 256.16 .00 126.72 .00 450.E0 Recruit / Relocation .00 .00 500.00 .00 .00 .00 .00 450.A0 Travel / Per Diem .00 5,456.50 .00 .00 .00 .00 .00 45020 Bad Debt Expense 9,995.54 429.80 325.96 9,529.61 .00 9.97 .00 450.-3 Collection Expense .00 22.00 8.30 .00 .00 .00 .00 450.95 Settlement Costs .00 .00 588,300.83 .00 .00 .00 .00 450.327 Fines 8,462.36 12.60 .00 .00 .00 573.71 .00 450.330 Rent .00 .00 49,987.20 49,987.20 37,135.00 37,120.68 38,751.00 1,61V 450.340 Telephone/Communications 63.29 72.35 84.96 90.27 100.00 55.32 100.00 .130 Run by Dora Cross on 02/26/2026 16:27:15 PM Page 17 ofi6 SaDrAS LSIA1VD BQRQ UUM Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 165 - General Administration Support Goods & Services 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 2,363.54 2,176.49 4,000.00 823.60 3,000.00 (1,000.00) 450.370 Water & Sewer .00 41.82 .00 .00 .00 .00 .00 .00 450.430 Maint & Repairs 200.47 17.24 119.53 .00 .00 12.04 .00 .00 450.440 Auto Maint & Repairs 4,550.44 5,619.87 4,199.55 5,388.48 5,000.00 1,838.32 5,000.00 .00 450.451 Licenses & Permits .00 20.00 .00 70.00 20.00 .00 .00 (20.00) 450.461 Safety Supplies 2,613.97 3,650.59 5,100.00 2,515.20 3,600.00 3,578.75 3,600.00 .00 450.495 Bank Fees 10,459.28 12,793.32 11,812.48 15,698.43 12,000.00 7,970.03 12,000.00 .00 Support Goods& Services Totals $76,515.43 $59,200.03 $751,273.66 $153,799.86 $124,255.00 $194,725.30 $128,351.00 $4,096.00 Capital Projects 452.110 Administration .00 7.39 .00 .00 .00 .00 .00 .00 Capital Projects Totals $0.00 $7.39 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Travel 461.220 Travel Insurance Coverage 950.00 950.00 .00 1,045.00 1,050.00 1,045.00 1,045.00 (5.00) Travel Totals $950.00 $950.00 $0.00 $1,045.00 $1,050.00 $1,045.00 $1,045.00 ($5.00) Equipment 466.220 Auto Liability Insurance 3,802.00 5,078.42 8,157.42 7,294.13 7,500.00 4,075.78 4,100.00 (3,400.00) Equipment Totals $3,802.00 $5,078.42 $8,157.42 $7,294.13 $7,500.00 $4,075.78 $4,100.00 ($3,400.00) Capital Outlay 470.120 Automotive .00 227,478.00 .00 .00 .00 .00 .00 .00 Capital Outlay Totals $0.00 $227,478.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 165 - General Administration Totals $190,618.07 $423,202.69 $911,825.37 $307,855.51 $296,605.00 $350,474.73 $301,496.00 $4,891.00 n v m 0 Z °° O v a v, y Run by Dora Cross on 02/26/2026 16:27:15 PM go Page 18 ofi6 SaDrAS LSIA1VD BQRQ U49H Budget Worksheet Report Budget Year 2027 Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Amended Budget 2026 Actual Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 172 - Parks & Recreation Personnel Services 410.110 Salaries 1,980.99 925.15 342.00 .00 .00 1,833.29 .00 .00 410.120 Temporary Help 1,921.80 2,097.67 2,551.50 2,891.03 5,000.00 1,928.51 5,000.00 .00 410.130 Overtime 21.05 .00 51.30 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .20 .10 .05 .00 5.00 1.84 .00 (5.00) 420.120 FICA Taxes 283.03 242.91 213.64 231.27 383.00 282.77 .00 (383.00) 420.130 Group Insurance 592.10 325.05 87.70 .00 .00 401.47 .00 .00 420.140 Retirement 416.96 219.63 85.90 .00 .00 399.43 .00 .00 420.150 Workers Compensation 322.61 143.09 111.34 154.27 215.00 99.29 .00 (215.00) Personnel Services Totals $5,538.74 $3,953.60 $3,443.43 $3,276.57 $5,603.00 $4,946.60 $5,000.00 ($603.00) Professional Services 430.140 Contracted Services 13,427.50 .00 .00 2,083.33 .00 .00 .00 .00 Professional Services Totals $13,427.50 $0.00 $0.00 $2,083.33 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.170 Machinery / Equipment <$5000 .00 .00 .00 .00 10,000.00 .00 10,000.00 .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 .00 3,000.00 .00 450.300 Travel / Per Diem .00 .00 .00 .00 1,500.00 .00 1,500.00 .00 450.380 Snow Removal / Sanding 2,698.00 2,935.00 2,723.50 .00 5,000.00 450.00 5,000.00 .00 450.430 Maint & Repairs 9.29 5,871.49 .00 18,881.99 25,000.00 .00 25,000.00 .00 Support Goods &Services Totals $3,158.81 $8,806.49 $2,723.50 $18,881.99 $44,500.00 $450.00 $44,500.00 $0.00 Capital Outlay 470.100 Machinery / Equipment >$5000 .00 .00 .00 .00 150,000.00 .00 .00 (150,000.00) Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $150,000.00 $0.00 $0.00 ($150,000.00) Department 172 - Parks & Recreation Totals $22,125.05 $12,760.09 $6,166.93 $24,241.89 $200,103.00 $5,396.60 $49,500.00 ($150,603.00) n v m z 4 v o n v, y go Run by Dora Cross on 02/26/2026 16:27:15 PM Page 19 4M SaDrAS LSIA1VD BaRa u49g Budget Worksheet Report Budget Year 2027 Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Amended Budget 2026 Actual Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 175 - Emergency Preparedness Personnel Services 410.110 Salaries .00 286.68 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .00 .03 .00 .00 .00 .00 .00 .00 420.120 FICA Taxes .00 21.15 .00 .00 .00 .00 .00 .00 420.140 Retirement .00 63.07 .00 .00 .00 .00 .00 .00 420.150 Workers Compensation .00 12.84 .00 .00 .00 .00 .00 .00 Personnel Services Totals $0.00 $383.77 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services Legal Services 431.120 Legal Fees Professional Services Totals 9,115.00 10,198.27 13,548.46 36,250.05 100,000.00 16,885.14 100,000.00 .00 $9,115.00 $10,198.27 $13,548.46 $36,250.05 $100,000.00 $16,885.14 $100,000.00 $0.00 .00 340.00 .00 .00 .00 .00 .00 .00 Legal Services Totals $0.00 $340.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.120 Printing / Binding .00 .00 .00 .00 5,000.00 .00 5,000.00 .00 450.170 Machinery / Equipment <$5000 .00 .00 .00 15,000.00 5,000.00 .00 5,000.00 .00 450.221 Property Insurance .00 .00 .00 .00 .00 729.86 1,000.00 1,000.00 450.270 Continuing Education .00 .00 .00 .00 7,500.00 .00 .00 (7,500.00) 450.300 Travel / Per Diem .00 .00 .00 .00 2,500.00 .00 .00 (2,500.00) 450.340 Telephone/Communications (288.16) .00 .00 .00 .00 .00 .00 .00 450.350 Electricity 1,192.80 2,630.46 2,780.72 2,927.89 3,000.00 1,604.24 3,000.00 .00 450.360 Fuel - Heating 963.59 1,612.98 1,480.94 716.90 1,500.00 306.67 1,500.00 .00 450.430 Maint & Repairs .00 1,295.00 .00 651.04 1,500.00 .00 1,500.00 .00 Support Goods &Services Totals $1,868.23 $5,538.44 $4,261.66 $19,295.83 $26,000.00 $2,640.77 $17,000.00 ($9,000.00) Department 175 - Emergency Preparedness Totals $10,983.23 $16,460.48 $17,810.12 $55,545.88 $126,000.00 $19,525.91 $117,000.00 ($9,000.00) n v m z °° v00 O a v, y go Run by Dora Cross on 02/26/2026 16:27:15 PM Page 20 4M SaDrAS LSIA1vD BQRQ U49H Budget Worksheet Report Budget Year 2027 Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Amended Budget 2026 Actual Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 186 - Animal Control Contracted Services 444.110 Animal Control 121,000.00 150,430.00 152,310.00 154,430.00 156,930.00 156,930.00 156,930.00 .00 Contracted Services Totals $121,000.00 $150,430.00 $152,310.00 $154,430.00 $156,930.00 $156,930.00 $156,930.00 $0.00 Department 186 - Animal Control Totals $121,000.00 $150,430.00 $152,310.00 $154,430.00 $156,930.00 $156,930.00 $156,930.00 $0.00 M. v m 0 Z 0o v O a � y go Run by Dora Cross on 02/26/2026 16:27:15 PM Page 21 4M SaDrAS LSIA1VD BQRQ U49H Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 190 - Education / Culture / Recreation Contributions 448.351 North Star PTA (Street Lights) 448.358 Karluk IRA Council Contributions Totals Department 190 - Education / Culture / Recreation Totals 4,607.04 4,572.99 4,475.60 4,859.88 .00 .00 .00 .00 15,789.00 15,989.18 15,789.00 15,789.00 10,609.00 15,789.00 15,789.00 5,180.00 $20,396.04 $20,562.17 $20,264.60 $20,648.88 $10,609.00 $15,789.00 $15,789.00 $5,180.00 $20,396.04 $20,562.17 $20,264.60 $20,648.88 $10,609.00 $15,789.00 $15,789.00 $5,180.00 n v m CD Z o ° a m Run by Dora Cross on 02/26/2026 16:27:15 PM Page 22 4M SaDrAS LSIA1vD BQRQ U49H Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 191 - Kodiak Colleges & Libraries Contributions 448.350 Kodiak Colleges 448.900 Public Libraries Contributions Totals Department 191 - Kodiak Colleges & Libraries Totals 63,412.00 79,965.33 77,818.25 88,330.00 98,000.00 128,910.00 98,000.00 .00 .00 .00 .00 .00 2,000.00 .00 2,000.00 .00 $63,412.00 $79,965.33 $77,818.25 $88,330.00 $100,000.00 $128,910.00 $100,000.00 $0.00 $63,412.00 $79,965.33 $77,818.25 $88,330.00 $100,000.00 $128,910.00 $100,000.00 $0.00 n v m `(D Z O v a v, y go Run by Dora Cross on 02/26/2026 16:27:15 PM Page 23 4M R'ODrg4g 1SlAND BORO UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 192 - Non Profit Funding Sub -Department 110 - Health & Social Services Contributions 448.307 Humane Society 4,421.00 .00 4,675.00 4,000.00 .00 5,000.00 .00 .00 448.308 Womens Resource Center 24,558.00 25,000.00 23,375.00 20,000.00 .00 25,000.00 .00 .00 448.310 American Red Cross 2,947.00 5,000.00 4,675.00 4,000.00 .00 5,000.00 .00 .00 448.319 Hospice of Kodiak 4,421.00 5,000.00 4,675.00 4,000.00 .00 6,000.00 .00 .00 448.322 Senior Citizen Support 24,558.00 25,000.00 23,375.00 20,000.00 .00 25,000.00 .00 .00 448.324 Hope Community Resources 4,421.00 5,000.00 4,675.00 4,000.00 .00 .00 .00 .00 448.353 Kodiak Reentry Inc .00 .00 .00 .00 .00 25,000.00 .00 .00 448.380 Salvation Army 24,558.00 .00 23,375.00 20,000.00 .00 25,000.00 .00 .00 448.382 Brother Francis Shelter .00 10,000.00 14,025.00 20,000.00 .00 25,000.00 .00 .00 448.402 Kodiak Area Transit System .00 5,000.00 4,675.00 4,000.00 .00 5,000.00 .00 .00 448.412 Independent Living 3,929.00 .00 1,273.06 .00 .00 .00 .00 .00 448.413 Kodiak Kindness Project 2,947.00 5,000.00 2,805.00 4,000.00 .00 .00 .00 .00 448.910 Funding / Non -Profits .00 .00 .00 .00 100,000.00 5,000.00 85,000.00 (15,000.00) Contributions Totals $96,760.00 $85,000.00 $111,603.06 $104,000.00 $100,000.00 $151,000.00 $85,000.00 ($15,000.00) Sub -Department 110 -Health & Social Services $96,760.00 $85,000.00 $111,603.06 $104,000.00 $100,000.00 $151,000.00 $85,000.00 ($15,000.00) Totals n m z ° o n m Run by Dora Cross on 02/26/2026 16:27:15 PM Page 24 ofi6 gQDIAg ISLAND B OR Q UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 192 - Non Profit Funding Sub -Department 120 - Education / Culture & Recreation Contributions 448.309 Alutiiq Museum & Archaeological Repository 4,421.00 5,000.00 4,675.00 4,000.00 .00 5,000.00 .00 .00 448.330 KMXT Public Radio 9,824.00 20,000.00 18f700.00 20,000.00 .00 25,000.00 .00 .00 448.332 Historical Society .00 .00 .00 .00 .00 5,000.00 .00 .00 448.340 Kodiak Art Council 7,367.00 2,500.00 4,675.00 4,000.00 .00 5,000.00 .00 .00 448.344 Chiniak Public Library .00 .00 1,000.00 .00 .00 .00 .00 .00 448.357 Island Trails Network .00 .00 .00 .00 .00 5,000.00 .00 .00 448.361 Kodiak Area Mentor Program 4,421.00 2,500.00 4,675.00 4,000.00 .00 5,000.00 .00 .00 448.366 KANA Family Center 4,912.00 15,000.00 .00 15,000.00 .00 24,524.00 .00 .00 448.371 Kodiak Soil & Water Conservation 4,814.00 5,000.00 4,675.00 4,000.00 .00 5,000.00 .00 .00 448.381 Native Village of Port Lions .00 .00 4,675.00 .00 .00 .00 .00 .00 448.394 Kodiak Middle School PTSA .00 .00 .00 .00 .00 3,500.00 .00 .00 448.397 Kodiak 4-H .00 .00 .00 .00 .00 5,000.00 .00 .00 448.405 Kodiak Teen Court 5,992.00 5,000.00 4,675.00 4,000.00 .00 5,000.00 .00 .00 448.406 Kodiak Maritime Museum 4,912.00 5,000.00 2,337.50 4,000.00 .00 5,000.00 .00 .00 448.409 Rural Alaska Community Action Program 3,929.00 .00 .00 1,000.00 .00 .00 .00 .00 448.410 St. Paul Preschool 3,000.00 .00 .00 .00 .00 .00 .00 .00 448.411 Kodiak Archipelago Leadership Institute 9,824.00 .00 .00 .00 .00 .00 .00 .00 448.414 Kodiak History Museum 9,824.00 5,000.00 2,805.00 .00 .00 .00 .00 .00 448.416 Island Grad Project .00 .00 4,369.86 .00 .00 .00 .00 .00 448.417 University Of Alaska .00 .00 14,681.75 .00 .00 .00 .00 .00 448.418 Native Village of Afognak .00 .00 4,675.00 .00 .00 .00 .00 .00 448.910 Funding / Non -Profits .00 .00 .00 8,000.00 100,000.00 15,000.00 85,000.00 (15,000.00) Contributions Totals $73,240.00 $65,000.00 $76,619.11 $68,000.00 $100,000.00 $113,024.00 $85,000.00 ($15,000.00) Support Goods & Services 450.119 COVID-19 Expenditures (353.07) .00 .00 .00 .00 .00 .00 .00 Support Goods & Services Totals ($353.07) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sub -Department 120 - Education / Culture & $72,886.93 $65,000.00 $76,619.11 $68,000.00 $100,000.00 $113,024.00 $85,000.00 ($15,000. Recreation Totals Department 192 - Non Profit Funding Totals $169,646.93 $150,000.00 $188,222.17 $172,000.00 $200,000.00 $264,024.00 $170,000.00 ($30,000 m z W v O U _ y go Run by Dora Cross on 02/26/2026 16:27:16 PM Page 25 ofi6 gQDIAg ISLAND B OR Q UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 195 - Transfers Out Operating Transfers Out 494.300 Debt Service 2,303,196.00 .00 995,618.00 1,186,827.00 2,226,778.00 .00 .00 (2,226,778.00) 494.415 Capital Projects -(Borough) 300,000.00 .00 .00 8,978.59 .00 .00 .00 .00 494.432 Capital Projects - (Grants) .00 .00 .00 450,000.00 .00 .00 .00 .00 Operating Transfers Out Totals $2,603,196.00 $0.00 $995,618.00 $1,645,805.59 $2,226,778.00 $0.00 $0.00 ($2,226,778.00) Department 195 - Transfers Out Totals $2,603,196.00 $0.00 $995,618.00 $1,645,805.59 $2,226,778.00 $0.00 $0.00 ($2,226,778.00) EXPENSE TOTALS $8,067,801.88 $5,511,526.20 $7,720,146.07 $8,099,658.02 $9,753,884.00 $4,739,251.48 $7,313,265.00 ($2,440,619.00) Fund 100 - General Fund Totals REVENUE TOTALS $8,831,401.14 $14,811,536.24 $10,479,458.27 $10,558,797.92 $9,753,884.00 $7,504,084.37 $5,971,400.00 ($3,782,484.00) EXPENSE TOTALS $8f067,801.88 $5,511,526.20 $7,720,146.07 $8f099,658.02 $9,753,884.00 $4,739,251.48 $7,313,265.00 ($2,440,619.00) Fund 100 - General Fund Totals $763,599.26 $9,300,010.04 $2,759,312.20 $2,459,139.90 $0.00 $2,764,832.89 ($1,341,865.00) ($1,341,865.00) Net Grand Totals REVENUE GRAND TOTALS $8,831,401.14 $14,811,536.24 $10,479,458.27 $10,558,797.92 $9,753,884.00 $7,504,084.37 $5,971,400.00 ($3,782,484.00) EXPENSE GRAND TOTALS $8,067,801.88 $5,511,526.20 $7,720,146.07 $8,099,658.02 $9,753,884.00 $4,739,251.48 $7,313,265.00 ($2,440,619.00) Net Grand Totals $763,599.26 $9,300,010.04 $2,759,312.20 $2,459,139.90 $0.00 $2,764,832.89 ($1,341,865.00) ($1,341,865.00) n m C `CD z o 0 n CrI y go Run by Dora Cross on 02/26/2026 16:27:16 PM Page 26 ofi6 AGENDA ITEM #8. d. `OuANO P ao� YKODIAK ISLAND BOROUGH an �. ALASK Meeting Type: Assembly Work Session Date: February 26, 2026 Page 95 of 95