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FY2026-01A Amending FY2026Budget & Appropriations1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 KODIAK ISLAND BOROUGH ORDINANCE NO. FY2026-01A AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING ORDINANCE NO. FY2026-01, FISCAL YEAR 2026 BUDGET, BY AMENDING BUDGETS AND APPROPRIATIONS TO ACCOUNT FOR VARIOUS REVENUES THAT ARE OVER BUDGET, PROVIDING FOR ADDITIONAL EXPENDITURES, AND MOVING FUNDS BETWEEN PROJECTS WHEREAS, staff requests the transfer of $92,934 from the General Fund fund balance to the General Fund - Non -Profit Funding department for additional nonprofit funding as approved by Resolution FY2026-05; and WHEREAS, staff requests the transfer of $120,000 from the Buildings & Grounds Fund to the Capital Projects Fund — Annex Building UST Removal Project in order to comply with the State of Alaska Department of Environmental Conservation for the removal of the underground storage tank; and WHEREAS, the Monashka Bay Road Service board requests the transfer of $50,000 from fund balance for planned spring maintenance/construction projects; and WHEREAS, staff requests the return of $785,750.09 from the Capital Projects Fund — Kodiak Fisheries Research Center Decontamination Project to the Kodiak Fisheries Research Center Fund (KFRC) due to a change in the scope of the project; and WHEREAS, staff requests the return of $14,705.81 from the Capital Projects Fund — Kodiak Fisheries Research Center Fume Hoods Project to the Kodiak Fisheries Research Center Fund due to completion of the project; and WHEREAS, staff requests the return of $39,316.21 from the Capital Projects Fund — Chiniak Water System Project to the Building & Grounds Fund due to completion of the project; and WHEREAS, staff requests the return of $92,523.56 from Capital Projects Fund — Borough Building Abatement/Mechanical Upgrades Project to the Building & Grounds Fund due to completion of the project; and WHEREAS, staff requests the transfer of $70,000 within the Renewal & Replacement Fund to the Community Pool — Evaluation & Repairs Project to continue with the design phase, including destructive testing of the community pool facility; and WHEREAS, staff requests the transfer of $463,334.94 from the Renewal & Replacement Fund to the Capital Projects Fund — Mental Health Buildings Abatement and Remediation Project to provide final payment for the completed project; and WHEREAS, staff requests the return of $332,354.74 from the Capital Projects Fund — Landfill Scale Shack Platform Project to the Solid Waste Collection and Disposal Fund due to the Assembly's rejection of the contract for the project; and WHEREAS, staff requests the transfer of $115,000 from the Solid Waste Collection and Disposal Fund to the Capital Projects Fund — Leachate Aeration / LTP Pretreatment Upgrades Project to complete the final stages of the project; and Ordinance No. FY2026-01A Page 1 of 2 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 WHEREAS, staff requests the transfer of $26,000 from the Hospital Fund to the Capital Projects Fund — Long Term Care — Land Farm Project to continue the management and remediation of hospital generated fuel -contaminated soil. NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the Kodiak Island Borough Code of Ordinances. Section 2: The following budget amendments are made, and supplemental appropriations are approved: Transfer Appropriations: Fund — Department Transferring Out Fund — Department/Project Transferring in Transfer Amount 100 General Fund Balance 100-191 & 192 Non Profit Funding $92,934.00 220 Buildings & Grounds 415 Capital Projects / #25012 $120,000.00 244 Monashka Bay Road / fund balance 244 Monashka Bay Road / Maintenance $50,000.00 428 Capital Projects / #22000 555 KFRC $785,750.09 428 Capital Projects / #21001 555 KFRC $14,705.81 455 Capital Projects / #20024 220 Building & Grounds $39,316.21 469 Renewal & Replacement/ #20005 220 Building & Grounds $92,523.56 469 Renewal & Replacement 469 Renewal & Replacement / #23005 $70,000.00 469 Renewal & Replacement 432 Capital Projects / #25006 $463,334.94 492 Capital Projects / #25009 530 Solid Waste Collection & Disposal $332,354.74 530 Solid Waste Collection & Disposal 490 Capital Projects / #19012 $115,000.00 540 Hospital 445 Capital Projects / #24005 $26,000.00 Effective Date: This ordinance takes effect upon adoption. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS SIXTEENTH DAY OF APRIL, 2026 KODIAK ISLAND BOROUGH ed Griffin, jlyku Introduced by: Borough Manager First reading: 04/02/2026 Second reading/public hearing:04/16/2026 ATTEST: Nova M. Javier, MMC, Boro gh Clerk VOTES: Ayes: Ames, Gardner, Johnson, Roberts, Smiley, Whiteside, and Woods Noes: None Ordinance No. FY2026-01A Page 2 of 2