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2026-04-16 Special Work SessionKodiak Island Borough Assembly Special Work Session Thursday, April 16, 2026, Assembly Chambers This special work session will immediately follow the Assembly Regular Meeting which starts at 6:30 p.m. Work Sessions are informal meetings of the Assembly where Assembly members seek or receive information from staff and/or entities. Although additional items not listed on the work session agenda are discussed when introduced by the Mayor, Assembly, or staff, no formal action is taken at work sessions and items that require formal Assembly action are placed on regular Assembly meeting agenda. Citizen's comments at work sessions are NOT considered part of the official record. Citizen's comments intended for the "official record" should be made at a regular Assembly meeting. This work session is open to the public and will be broadcast on the Borough's YouTube Channel. 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. AGENDA ITEMS a. FY2027 Budget Discussions For Select General Fund 3 - 25 Departments and Select Special Revenue Funds Agenda Item Report - Pdf b. Assembly Review Of The Manager's And Clerk's Performance 26 - 34 Evaluation Forms Agenda Item Report - Pdf 3. MANAGER'S COMMENTS 4. CLERK'S COMMENTS 5. MAYOR'S COMMENTS 6. ASSEMBLY MEMBERS' COMMENTS 7. SUPPLEMENTAL MATERIALS a. KIB Manager's Level 1 Budget 35 - 116 Page 1 of 117 FY2027 Level I Budget b Sign -in Sheet 117 Meeting packets are available online. Please subscribe to get meeting notifications when meeting packets are published. For public comments, please call (907) 486-3231 or (855) 492-9202. Page 2 of 117 AGENDA ITEM #2.a. KODIAK ISLAND BOROUGH STAFF REPORT APRIL 16, 2026 ASSEMBLY SPECIAL WORK SESSION SUBJECT: FY2027 Budget Discussions For Select General Fund Departments and Select Special Revenue Funds ORIGINATOR: Aimee Williams, Borough Manager RECOMMENDATION: For Assembly discussion. DISCUSSION: Discussions during this meeting will review selected department budgets within the General Fund and select Special Revenue Funds. General Fund The General Fund is the main operating fund for a borough or a city. It pays for most day-to- day government operations that are not required to be in specialized funds. Typical revenue sources are property, severance, and excise taxes, along with money received from federal and state revenue sharing programs. Departments within the General Fund • Engineering / Facilities • Community Development • Building Official • Economic Development • Parks & Recreation • Emergency Preparedness • Animal Control Special Revenue Funds Special Revenue Funds are used to account for revenues derived from specific taxes or other designated revenue sources that are restricted or committed to expenditures for a specified purpose. Special Purpose Funds The following funds support designated programs or activities: • Land Sales - Resource Management - Accounts for revenues generated from the sale and lease of land and related resources. These funds are used for land management activities, resource planning, and related administrative costs. • Building & Grounds - Accounts for the revenues received from the rental of buildings and lands. Funds are used for the maintenance, repair, and improvements of public buildings, facilities, and surrounding grounds. Expenditures may include routine maintenance, landscaping, equipment purchases and facility upgrades. • LEPC - Emergency Planning Committee - Accounts for funds used to support emergency preparedness activities including: hazardous materials planning, staff training, public education, and coordination with local response agencies. Kodiak Island Borough Page 3 of 117 FY2027 Budget Discussions For Select General Fund Departments and Select... AGENDA ITEM #2.a. KODIAK ISLAND BOROUGH STAFF REPORT APRIL 16, 2026 ASSEMBLY SPECIAL WORK SESSION D�1 ALTERNATIVES: FISCAL IMPACT: 141111:1=1:a1ki1&10 kv�F-A0101zI Kodiak Island Borough Page 4 of 117 FY2027 Budget Discussions For Select General Fund Departments and Select... v fr 0 K'ODIAg ISIAND 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 135 - Engineering / Facilities Personnel Services 410.110 Salaries 185,618.23 191,175.90 250,333.04 364,717.73 391,500.00 202,589.67 507,678.00 116,178.00 410.120 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 4,556.62 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 2,476.67 2,400.00 804.00 420.110 Unemployment Taxes 18.33 18.65 30.16 325.30 428.00 203.93 514.00 86.00 420.120 FICA Taxes 13,895.56 14,479.52 19,516.07 28,062.45 32,767.00 15,408.33 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 76,156.86 176,400.00 40,396.00 420.140 Retirement 66,809.46 42,731.37 66,376.53 92,115.42 111,485.00 62,974.73 152,536.00 41,051.00 420.150 Workers Compensation 3,645.59 2,906.52 4,006.23 7,356.04 5,905.00 2,830.12 4,546.00 (1,359.00) Personnel Services Totals $338,621.79 $315,802.37 $436,902.17 $612,193.91 $714,685.00 $367,196.93 $886,863.00 $172,178.00 Support Goods & Services 450.100 Office Supplies 726.75 1,423.24 4,028.68 917.33 1,800.00 450.19 800.00 (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 2,596.46 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 1,200.00 581.22 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 $97,069.95 $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 $464,266.88 $993,969.00 $161,229.00 Run by Dora Cross on 04/16/2026 13:55:08 PM Page 1 of 21 N 0 K'ODIAg ISIAND 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 140 - Community Development Personnel Services 410.110 Salaries 239,862.39 200,004.79 275,153.58 296,137.75 339,241.00 200,342.97 335,828.00 (3,413.00) 410.130 Overtime 1,301.70 1,537.53 2,974.37 4,647.77 5,000.00 2,433.12 5,000.00 .00 410.152 Cell Phone Stipend 1,253.20 1,540.41 2,255.43 2,400.00 2,400.00 1,173.33 2,400.00 .00 420.110 Unemployment Taxes 23.92 1,589.08 33.58 297.59 347.00 202.49 343.00 (4.00) 420.120 FICA Taxes 19,408.45 16,850.33 22,903.88 23,650.65 26,518.00 15,806.66 26,257.00 (261.00) 420.130 Group Insurance 94,120.04 65,139.58 88,282.77 95,331.58 112,400.00 73,743.17 117,600.00 5,200.00 420.140 Retirement 71,609.19 45,889.60 69,336.84 78,462.99 97,524.00 57,390.75 101,703.00 4,179.00 420.150 Workers Compensation 3,424.36 2,868.05 3,310.63 4,266.28 3,843.00 878.98 2,166.00 (1,677.00) Personnel Services Totals $431,003.25 $335,419.37 $464,251.08 $505,194.61 $587,273.00 $351,971.47 $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 10,186.31 20,000.00 .00 Professional Services Totals $15,276.50 $26,901.25 $11,102.75 $10,362.12 $21,500.00 $10,186.31 $21,500.00 TO _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 7,905.00 10,000.00 .00 Legal Services Totals $5,276.00 $7,880.00 $6,726.69 $4,974.00 $10,000.00 $7,905.00 $10,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 1,409.79 1,041.49 995.32 741.93 1,500.00 330.91 1,500.00 .00 450.120 Printing / Binding 2,123.53 3,367.72 1,862.65 2,378.12 6,000.00 1,320.44 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 .00 500.00 129.99 500.00 .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 1,979.47 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 (8,000.00) 450.290 Recruit/ Relocation 12,833.69 9,477.88 14,794.39 774.10 .00 174.30 .00 .00 450.300 Travel/ Per Diem .00 .00 .00 .00 10,000.00 1,144.00 2,500.00 (7,500.00) 450.302 Commission Travel/Training 650.00 .00 .00 120.00 2,000.00 .00 1,000.00 (1,000.00) 450.330 Rent 68,472.00 68,472.00 55,448.00 55,448.40 55,428.00 55,427.76 55,428.00 .00 450.340 Telephone/Communications 316.19 361.62 424.68 451.37 .00 415.14 500.00 500.00 450.480 Boards & Committees 15,200.00 15,200.00 14,400.00 16,200.00 16,800.00 11,800.00 16,800.00 .00 Support Goods & Services Totals $104,516.90 $103,549.14 $99,796.56 $85,871.48 $121,728.00 $77,170.89 $105,728.00 ($16,000.00) Department 140 -Community Development Totals $556,072.65 $473,749.76 $581,877.08 $606,402.21 $740,501.00 $447,233.67 $728,525.00 ($11,976.00) Run by Dora Cross on 04/16/2026 13:55:08 PM Page 2 of 21 K'ODIAg ISIAND 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 142 - Building Official Professional Services 430.140 Contracted Services 157,470.99 194,528.60 176,085.75 200,935.15 180,000.00 135,760.46 180,000.00 .00 Professional Services Totals $157,470.99 $194,528.60 $176,085.75 $200,935.15 $180,000.00 $135,760.46 $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 $156,069.50 $200,309.00 $14.00 Run by Dora Cross on 04/16/2026 13:55:08 PM Page 3 of 21 v CD OD 0 K'ODIAg ISIAND 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 160 - Economic Development Professional 5e-ces 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 5upport Goods & Services 450.140 Dues / Books / Subscriptions 600.00 600.00 600.00 600.00 600.00 600.00 600.00 .00 5upport 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 Run by Dora Cross on 04/16/2026 13:55:08 PM Page 4 of 21 v 0 K'ODIAg ISIAND 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 172 - Parks & Recreation Personnel Services 410.110 Salaries 1,980.99 925.15 342.00 .00 .00 1,936.09 .00 .00 410.120 Temporary Help 1,921.80 2,097.67 2,551.50 2,891.03 5,000.00 2,003.39 5,000.00 .00 410.130 Overtime 21.05 .00 51.30 .00 .00 56.07 .00 .00 420.110 Unemployment Taxes .20 .10 .05 .00 5.00 2.01 .00 (5.00) 420.120 FICA Taxes 283.03 242.91 213.64 231.27 383.00 300.29 .00 (383.00) 420.130 Group Insurance 592.10 325.05 87.70 .00 .00 478.90 .00 .00 420.140 Retirement 416.96 219.63 85.90 .00 .00 434.10 .00 .00 420.150 Workers Compensation 322.61 143.09 111.34 154.27 215.00 105.51 .00 (215.00) Personnel Services Totals $5,538.74 $3,953.60 $3,443.43 $3,276.57 $5,603.00 $5,316.36 $5,000.00 ($603.00) Professional Services 430.140 Contracted Services 13,427.50 .00 .00 2,083.33 .00 .00 .00 .00 Professiona/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 1,500.00 5,000.00 .00 450.430 Maint & Repairs 9.29 5,871.49 .00 18,881.99 25,000.00 421.40 25,000.00 .00 Support Goods &Services Totals $3,158.81 $8,806.49 $2,723.50 $18,881.99 $44,500.00 $1,921.40 $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 $7,237.76 $49,500.00 ($150,603.00) Run by Dora Cross on 04/16/2026 13:55:08 PM Page 5 of 21 v 0 0 K'ODIAg ISIAND 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 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 9,115.00 10,198.27 13,548.46 36,250.05 100,000.00 16,885.14 100,000.00 .00 Professional Services Totals $9,115.00 $10,198.27 $13,548.46 $36,250.05 $100,000.00 $16,885.14 $100,000.00 $0.00 Legal Services 431.120 Legal Fees .00 340.00 .00 .00 .00 .00 .00 .00 Lega/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 2,229.45 3,000.00 .00 450.360 Fuel- Heating 963.59 1,612.98 1,480.94 716.90 1,500.00 821.18 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 $3,780.49 $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 $20,665.63 $117,000.00 ($9,000.00) Run by Dora Cross on 04/16/2026 13:55:08 PM Page 6 of 21 K'ODIAg ISIAND 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 186 - Animal Control Contracted Services 444.110 Animal Control 121,000.00 150,430.00 152,310.00 154,430.00 156,930.00 156,930.00 152,200.00 (4,730.00) Contracted Services Totals $121,000.00 $150,430.00 $152,310.00 $154,430.00 $156,930.00 $156,930.00 $152,200.00 ($4,730.00) Department 186 - Animal Control Totals $121,000.00 $150,430.00 $152,310.00 $154,430.00 $156,930.00 $156,930.00 $152,200.00 ($4,730.00) EXPENSE TOTALS $1,295,062.88 $1,264,450.91 $1,466,280.22 $1,758,307.68 $2,257,169.00 $1,253,003.44 $2,242,103.00 ($15,066.00) Fund 100 - General Fund Totals EXPENSE TOTALS $1,295,062.88 $1,264,450.91 $1,466,280.22 $1,758,307.68 $2,257,169.00 $1,253,003.44 $2,242,103.00 ($15,066.00) Fund 100 - General Fund Totals ($1,295,062.88) ($1,264,450.91) ($1,466,280.22) ($1,758,307.68) ($2,257,169.00) ($1,253,003.44) ($2,242,103.00) $15,066.00 Run by Dora Cross on 04/16/2026 13:55:08 PM Page 7 of 21 v N O K'ODIAg ISIAND 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 210 - Land Sales REVENUE Department 000 - Fund Revenues Licenses & Permits 322.100 Annual Use Permit 6,000.00 9,600.00 8,400.00 8,400.00 7,200.00 7,200.00 7,200.00 .00 Licenses&Permits Totals $6,000.00 $9,600.00 $8,400.00 $8,400.00 $7,200.00 $7,200.00 $7,200.00 $0.00 Interest Earnings 361.100 Interest Earnings 17,804.87 37,488.50 49,405.48 58,679.53 .00 41,983.56 .00 .00 361.300 Change in Fair Market Value (100,529.76) (24,297.52) 34,148.47 26,829.89 .00 11,213.20 .00 .00 Interest Earnings Totals ($82,724.89) $13,190.98 $83,553.95 $85,509.42 $0.00 $53,196.76 $0.00 $0.00 Rents & Royalties 363.500 Gravel Sales 5,584.64 2,356.82 4,835.92 8,940.12 3,000.00 .00 5,000.00 2,000.00 Rents & Royalties Totals $5,584.64 $2,356.82 $4,835.92 $8,940.12 $3,000.00 $0.00 $5,000.00 $2,000.00 Land Sales Activity 371.100 Land Sale - Principal 9,827.80 10,912.96 11,284.33 10,738.50 13,258.00 10,382.25 2,777.00 (10,481.00) 371.110 Land Sale - Interest 5,612.20 4,627.04 3,455.67 2,538.10 1,082.00 867.75 39.00 (1,043.00) 371.120 Land Sale - Fees & Penalties .00 .00 .00 143.40 .00 .00 .00 .00 Land Sales Activity Totals $15,440.00 $15,540.00 $14,740.00 $13,420.00 $14,340.00 $11,250.00 $2,816.00 ($11,524.00) Miscellaneous - Classified 380.170 Other .00 .00 .00 500.00 .00 .00 .00 .00 380.190 Land Leases 80.00 100.00 105.00 590.00 580.00 80.00 580.00 .00 Miscellaneous - Classified Totals $80.00 $100.00 $105.00 $1,090.00 $580.00 $80.00 $580.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 33,030.00 .00 73,654.00 40,624.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $33,030.00 $0.00 $73,654.00 $40,624.00 Operating Transfers In 391.455 Capital Projects transfer in .00 .00 .00 59,666.11 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $0.00 $0.00 $59,666.11 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals ($55,620.25) $40,787.80 $111,634.87 $177,025.65 $58,150.00 $71,726.76 $89,250.00 $31,100.00 REVENUE TOTALS ($55,620.25) $40,787.80 $111,634.87 $177,025.65 $58,150.00 $71,726.76 $89,250.00 $31,100.00 Run by Dora Cross on 04/16/2026 13:55:08 PM Page 8 of 21 v W 0 K'ODIAg ISIAND 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 210 - Land Sales EXPENSE Department 231 - Resource Management Personnel Services 410.110 Salaries .00 143.84 .00 .00 .00 .00 .00 .00 410.140 Allocated Salaries 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 .00 420.110 Unemployment Taxes .00 .01 .00 .00 .00 .00 .00 .00 420.120 FICA Taxes .00 11.01 .00 .00 .00 .00 .00 .00 420.140 Retirement .00 31.64 .00 .00 .00 .00 .00 .00 420.150 Workers Compensation .00 6.44 .00 .00 .00 .00 .00 .00 Personnel Services Totals $1,000.00 $1,192.94 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $0.00 Professional Services 430.140 Contracted Services .00 .00 .00 6,535.00 25,000.00 1,031.25 5,000.00 (20,000.00) Professional Services Totals $0.00 $0.00 $0.00 $6,535.00 $25,000.00 $1,031.25 $5,000.00 ($20,000.00) Legal Semlces 431.120 Legal Fees .00 6,830.00 420.00 207.00 2,000.00 .00 .00 (2,000.00) Legal Services Totals $0.00 $6,830.00 $420.00 $207.00 $2,000.00 $0.00 $0.00 ($2,000.00) Support Goods & Services 450.220 Insurance & Bonding .00 .00 156.00 .00 150.00 .00 .00 (150.00) 450.222 General Liablity Insurance Coverage 165.00 167.00 19.00 400.00 .00 250.00 250.00 250.00 450.224 Insurance Coverage Discounts (49.00) (48.00) (33.00) (19.00) .00 .00 .00 .00 450.260 Surveys .00 .00 .00 .00 30,000.00 .00 30,000.00 .00 450.263 Real Property Cleanup 51,333.15 .00 27,210.00 18,385.00 .00 6,981.69 50,000.00 50,000.00 450.330 Rent 10,168.00 10,167.00 10,086.00 10,086.00 .00 .00 .00 .00 450.430 Maint & Repairs .00 .00 .00 60.28 .00 2,047.79 3,000.00 3,000.00 Support Goods & Services Totals $61,617.15 $10,286.00 $37,438.00 $28,912.28 $30,150.00 $9,279.48 $83,250.00 $53,100.00 Department 231 -Resource Management Totals $62,617.15 $18,308.94 $38,858.00 $36,654.28 $58,150.00 $11,310.73 $89,250.00 $31,100.00 EXPENSE TOTALS $62,617.15 $18,308.94 $38,858.00 $36,654.28 $58,150.00 $11,310.73 $89,250.00 $31,100.00 Fund 210 -Land Sales Totals REVENUE TOTALS ($55,620.25) $40,787.80 $111,634.87 $177,025.65 $58,150.00 $71,726.76 $89,250.00 $31,100.00 EXPENSE TOTALS $62,617.15 $18,308.94 $38,858.00 $36,654.28 $58,150.00 $11,310.73 $89,250.00 $31,100.00 Fund 210 -Land Sales Totals ($118,237.40) $22,478.86 $72,776.87 $140,371.37 $0.00 $60,416.03 $0.00 $0.00 Run by Dora Cross on 04/16/2026 13:55:08 PM Page 9 of 21 v 0 K'ODIAg ISIAND 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 220 -Building & Grounds REVENUE Department 000 - Fund Revenues Federal Grants 331.117 American Rescue Plan 2021 (ARPA) .00 .00 .00 47,419.43 .00 .00 .00 .00 Federal Grants Totals $0.00 $0.00 $0.00 $47,419.43 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 335.190 PERS on Behalf Payment 4,900.30 1,936.72 2,027.67 3,065.00 6,237.00 6,266.79 11,236.00 4,999.00 State Shared Revenues Totals $4,900.30 $1,936.72 $2,027.67 $3,065.00 $6,237.00 $6,266.79 $11,236.00 $4,999.00 Interest Earnings 361.100 Interest Earnings 14,921.80 19,913.76 35,223.79 55,012.95 27,500.00 36,059.03 27,500.00 .00 361.300 Change in Fair Market Value (64,258.48) (11,819.27) 23,692.16 25,153.66 .00 9,728.53 .00 .00 Interest Earnings Totals ($49,336.68) $8,094.49 $58,915.95 $80,166.61 $27,500.00 $45,787.56 $27,500.00 $0.00 Rents & Royalties 363.100 KIB 414,724.00 414,724.00 500,598.20 500,597.40 515,298.00 515,297.88 515,298.00 .00 363.110 City of Kodiak 183,532.80 183,532.80 197,673.00 210,048.09 211,812.00 176,511.00 211,812.00 .00 363.120 KIBSD 196,169.60 194,976.00 194,976.00 168,758.40 168,758.00 168,758.40 168,758.00 .00 363.130 Egan Way Cottages .00 .00 .00 .00 .00 17,666.84 22,928.00 22,928.00 363.140 Borough Building - Annex 13,387.20 13,387.20 10,799.20 7,176.00 7,176.00 .00 .00 (7,176.00) 363.210 Land Sale Fund 10,168.00 10,167.00 10,086.00 10,086.00 .00 .00 .00 .00 Rents& Royalties Totals $817,981.60 $816,787.00 $914,132.40 $896,665.89 $903,044.00 $878,234.12 $918,796.00 $15,752.00 Miscellaneous - Classified 380.170 Other .00 .00 .00 200.00 .00 .00 .00 .00 380.261 Other 120.00 120.00 120.00 120.00 120.00 500.00 620.00 500.00 Miscellaneous - Classified Totals $120.00 $120.00 $120.00 $320.00 $120.00 $500.00 $620.00 $500.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 1,103,967.00 .00 .00 (1,103,967.00) Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $1,103,967.00 $0.00 $0.00 ($1,103,967.00) Operating Transfers In 391.276 Facilities Fund 5,000.00 .00 5,000.00 .00 .00 .00 .00 .00 391.450 Capital Projects .00 .00 .00 34,234.29 .00 .00 .00 .00 Operating Transfers In Totals $5,000.00 $0.00 $5,000.00 $34,234.29 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $778,665.22 $826,938.21 $980,196.02 $1,061,871.22 $2,040,868.00 $930,788.47 $958,152.00 ($1,082,716.00) REVENUE TOTALS $778,665.22 $826,938.21 $980,196.02 $1,061,871.22 $2,040,868.00 $930,788.47 $958,152.00 ($1,082,716.00) Run by Dora Cross on 04/16/2026 13:55:08 PM Page 10 of 21 K'ODIAg ISIAND 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 220 -Building & Grounds EXPENSE Department 165 - General Administration Support Goads & Services 450.110 Operating Supplies .00 .00 .00 90.38 .00 522.55 1,000.00 1,000.00 450.170 Machinery / Equipment <$5000 .00 .00 .00 .00 .00 .00 2,500.00 2,500.00 450.228 Auto Liability Insurance .00 .00 .00 950.00 .00 601.22 600.00 600.00 450.270 Continuing Education .00 .00 .00 165.00 .00 315.00 500.00 500.00 450.365 Fuel- Vehicle .00 .00 .00 5,633.21 .00 3,747.64 5,500.00 5,500.00 450.440 Auto Maint & Repairs .00 .00 .00 14,503.49 .00 2,935.91 10,000.00 10,000.00 450.451 Licenses & Permits .00 .00 .00 .00 .00 10.00 10.00 10.00 450.461 Safety Supplies .00 .00 .00 487.12 .00 1,019.68 2,000.00 2,000.00 450.540 Clothing Allowance .00 .00 .00 .00 .00 365.61 700.00 700.00 Support Goods & Services Totals $0.00 $0.00 $0.00 $21,829.20 $0.00 $9,517.61 $22,810.00 $22,810.00 Capital Outlay 470.120 Automotive .00 .00 .00 .00 .00 .00 50,000.00 50,000.00 Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $50,000.00 $50,000.00 Department 165 - General Administration Totals $0.00 $0.00 $0.00 $21,829.20 $0.00 $9,517.61 $72,810.00 $72,810.00 Run by Dora Cross on 04/16/2026 13:55:08 PM Page 11 of 21 %ODIC%ISl�ND BORO UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount Budget Worksheet Report Budget Year 2027 2026 Amended 2026 Actual Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 220 -Building & Grounds EXPENSE Department 232 - Borough Building Personnel Services 410.110 Salaries 42,485.35 64,184.86 70,778.83 86,191.43 97,037.00 100,883.10 141,317.00 44,280.00 410.120 Temporary Help 4,892.29 6,477.74 3,941.38 7,298.73 10,000.00 6,576.33 20,000.00 10,000.00 410.130 Overtime 958.83 673.99 1,615.21 1,106.42 1,500.00 836.25 2,000.00 500.00 410.152 Cell Phone Stipend 1,257.42 1,245.80 1,280.00 1,200.00 1,600.00 1,600.00 2,400.00 800.00 420.110 Unemployment Taxes 461.32 370.43 8.60 83.51 110.00 101.48 166.00 56.00 420.120 FICA Taxes 3,703.95 5,374.71 5,778.97 7,124.56 8,426.00 8,395.80 12,677.00 4,251.00 420.130 Group Insurance 17,690.59 22,463.47 25,337.32 29,900.02 37,654.00 44,083.32 58,800.00 21,146.00 420.140 Retirement 15,513.39 16,289.48 18,050.23 21,656.45 27,916.00 28,614.84 42,766.00 14,850.00 420.150 Workers Compensation 2,661.26 3,035.28 1,849.69 4,256.70 4,725.00 2,685.38 4,411.00 (314.00) Personnel Services Totals $89,624.40 $120,115.76 $128,640.23 $158,817.82 $188,968.00 $193,776.50 $284,537.00 $95,569.00 Professional Services 430.140 Contracted Services 13,324.49 7,712.72 4,757.99 44,967.62 50,000.00 7,567.45 .00 (50,000.00) Professional Services Totals $13,324.49 $7,712.72 $4,757.99 $44,967.62 $50,000.00 $7,567.45 $0.00 ($50,000.00) Lega/Services 431.120 Legal Fees 80.00 .00 .00 .00 .00 .00 .00 .00 Legal Services Totals $80.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.100 Office Supplies 301.52 39.86 95.32 146.97 300.00 43.10 .00 (300.00) 450.110 Operating Supplies .00 73.01 2,438.85 2,874.39 5,000.00 2,659.66 3,000.00 (2,000.00) 450.119 COVID-19 Expenditures 370.61 .00 .00 .00 .00 .00 .00 .00 450.120 Printing / Binding .00 79.00 141.48 .00 .00 .00 .00 .00 450.160 Furniture / Fixtures .00 2,756.00 .00 393.24 .00 .00 .00 .00 450.170 Machinery / Equipment <$5000 11,089.49 4,303.98 98.00 436.70 2,500.00 .00 .00 (2,500.00) 450.220 Insurance & Bonding .00 .00 1,110.00 .00 .00 .00 .00 .00 450.221 Property Insurance 19,276.00 25,217.00 59,463.64 45,243.75 70,800.00 21,496.03 25,000.00 (45,800.00) 450.222 General Liablity Insurance Coverage 1,307.00 972.00 119.00 2,553.00 .00 5,632.00 6,000.00 6,000.00 450.224 Insurance Coverage Discounts (5,782.00) (7,574.00) (242.00) (123.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 .00 .00 .00 .00 454.22 .00 .00 450.270 Continuing Education 289.75 368.00 310.00 .00 5,000.00 .00 .00 (5,000.00) 450.290 Recruit/ Relocation 109.59 .00 149.07 .00 .00 92.75 .00 .00 450.340 Telephone/Communications 63.29 72.35 77.93 90.27 .00 140.52 100.00 100.00 450.350 Electricity 45,856.50 42,520.61 54,531.24 98,818.03 75,000.00 73,897.15 100,000.00 25,000.00 450.360 Fuel - Heating 65,720.93 77,504.42 22,053.83 .00 25,000.00 355.72 .00 (25,000.00) 450.365 Fuel- Vehicle 2,553.24 3,914.60 6,281.61 .00 5,000.00 .00 .00 (5,000.00) 450.370 Water & Sewer 15,174.76 13,823.00 12,468.34 12,452.55 15,000.00 10,027.53 15,000.00 .00 450.380 Snow Removal/ Sanding 11,500.00 12,440.83 12,700.00 3,900.00 15,000.00 14,627.50 15,000.00 .00 450.390 Refuse Collection - Disposal 6,667.92 7,132.24 7,219.68 7,277.46 9,000.00 5,867.90 7,500.00 (1,500.00) Run by Dora Cross on 04/16/2026 13:55:08 PM Page 12 of 21 K'ODIAg ISIAND 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 220 -Building & Grounds EXPENSE Department 232 - Borough Building Support Goods & Services 450.410 Janitorial Services 60,170.45 51,996.06 51,030.36 45,680.20 70,000.00 33,952.77 70,000.00 .00 450.430 Maint & Repairs 7,480.09 12,929.24 8,678.14 24,718.33 25,000.00 4,399.18 15,000.00 (10,000.00) 450.440 Auto Maint & Repairs 1,170.15 3,895.39 9,949.29 (107.96) 12,500.00 107.96 .00 (12,500.00) 450.451 Licenses & Permits .00 .00 10.00 225.60 .00 .00 .00 .00 450.461 Safety Supplies 3,492.78 1,056.62 684.93 51.25 2,000.00 3,057.47 .00 (2,000.00) 450.510 Recycling Services 2,632.70 3,010.00 2,940.00 3,120.00 3,200.00 2,250.00 3,200.00 .00 450.540 Clothing Allowance 662.59 .00 700.00 .00 700.00 .00 .00 (700.00) Support Goods &Services Totals $250,107.36 $256,530.21 $253,008.71 $247,750.78 $341,000.00 $179,061.46 $259,800.00 ($81,200.00) Equipment 466.220 Auto Liability Insurance .00 .00 933.00 .00 .00 .00 .00 .00 Equipment Totals $0.00 $0.00 $933.00 $0.00 $0.00 $0.00 $0.00 $0.00 capital Outlay 470.100 Machinery / Equipment >$5000 .00 .00 .00 .00 10,000.00 .00 .00 (10,000.00) 470.120 Automotive .00 .00 .00 .00 50,000.00 .00 .00 (50,000.00) capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $60,000.00 $0.00 $0.00 ($60,000.00) Operating Transfers Out 494.415 Capital Projects - (Borough) 28,000.00 45,000.00 .00 326,165.64 100,000.00 .00 147,700.00 47,700.00 494.469 Renewal & Replacement Projects 1,115,000.00 55,000.00 .00 75,000.00 .00 .00 .00 .00 Operating Transfers Out Totals $1,143,000.00 $100,000.00 $0.00 $401,165.64 $100,000.00 $0.00 $147,700.00 $47,700.00 Department 232 - Borough Building Totals $1,496,136.25 $484,358.69 $387,339.93 $852,701.86 $739,968.00 $380,405.41 $692,037.00 ($47,931.00) Run by Dora Cross on 04/16/2026 13:55:08 PM Page 13 of 21 0 OD 0 M *z` %QDZ4%ISLA1VD BOHO 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 220 -Building & Grounds EXPENSE Department 234 - School Buildings Audit Expense 432.120 Contracted Services .00 .00 .00 .00 24,500.00 .00 .00 (24,500.00) Audit Expense Totals $0.00 $0.00 $0.00 $0.00 $24,500.00 $0.00 $0.00 ($24,500.00) Support Goods & Services 450.221 Property Insurance .00 .00 .00 .00 .00 3,030.44 3,500.00 3,500.00 support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $3,030.44 $3,500.00 $3,500.00 Run by Dora Cross on 04/16/2026 13:55:08 PM Page 14 of 21 v fD 0 K'ODIAg ISIAND 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 220 -Building & Grounds EXPENSE Department 234 - School Buildings Sub -Department 240 - North Star Elementary Personnel Services 410.110 Salaries .00 .00 .00 .00 .00 4,428.60 .00 .00 410.120 Temporary Help .00 .00 .00 .00 .00 1,741.17 .00 .00 410.130 Overtime .00 .00 .00 .00 .00 180.20 .00 .00 420.110 Unemployment Taxes .00 .00 .00 .00 .00 4.59 .00 .00 420.120 FICA Taxes .00 .00 .00 .00 .00 402.49 .00 .00 420.130 Group Insurance .00 .00 .00 .00 .00 2,009.16 .00 .00 420.140 Retirement .00 .00 .00 .00 .00 1,000.76 .00 .00 420.150 Workers Compensation .00 .00 .00 .00 .00 140.24 .00 .00 Personnel Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $9,907.21 $0.00 $0.00 Audit Expense 432.120 Contracted Services .00 .00 .00 .00 .00 330.00 .00 .00 Audit Expense Totals $0.00 $0.00 $0.00 $0.00 $0.00 $330.00 $0.00 $0.00 Support Goods & Services 450.221 Property Insurance .00 .00 .00 .00 .00 25,300.70 26,000.00 26,000.00 450.350 Electricity .00 .00 .00 .00 .00 26,180.54 34,900.00 34,900.00 450.360 Fuel - Heating .00 .00 .00 .00 .00 35,132.52 46,900.00 46,900.00 450.370 Water & Sewer .00 .00 .00 .00 .00 6,514.97 10,200.00 10,200.00 450.380 Snow Removal / Sanding .00 .00 .00 .00 .00 7,925.00 8,000.00 8,000.00 450.390 Refuse Collection - Disposal .00 .00 .00 .00 .00 400.82 625.00 625.00 450.430 Maint & Repairs .00 .00 .00 .00 .00 4,254.26 16,000.00 16,000.00 Support Goods &Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $105,708.81 $142,625.00 $142,625.00 Sub -Department 240 - North Star Elementary Totals $0.00 $0.00 $0.00 $0.00 $0.00 $115,946.02 $142,625.00 $142,625.00 Department 234 - School Buildings Totals $0.00 $0.00 $0.00 $0.00 $24,500.00 $118,976.46 $146,125.00 $121,625.00 Run by Dora Cross on 04/16/2026 13:55:09 PM Page 15 of 21 v N O O K'ODIAg ISIAND 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 220 -Building & Grounds EXPENSE Department 237 - Chiniak School Personnel Services 410.110 Salaries .00 .00 .00 .00 .00 2,240.36 .00 .00 410.120 Temporary Help .00 .00 .00 183.56 .00 .00 .00 .00 420.110 Unemployment Taxes .00 .00 .00 .00 .00 2.23 .00 .00 420.120 FICA Taxes .00 .00 .00 14.04 .00 164.25 .00 .00 420.130 Group Insurance .00 .00 .00 .00 .00 543.51 .00 .00 420.140 Retirement .00 .00 .00 .00 .00 484.28 .00 .00 420.150 Workers Compensation .00 .00 .00 8.06 .00 49.36 .00 .00 Personnel Services Totals $0.00 $0.00 $0.00 $205.66 $0.00 $3,483.99 $0.00 $0.00 Professional Services 430.140 Contracted Services 7,469.00 .00 .00 9,901.50 .00 92,029.98 .00 .00 Professional Services Totals $7,469.00 $0.00 $0.00 $9,901.50 $0.00 $92,029.98 $0.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage (17.00) .00 .00 .00 .00 .00 .00 .00 450.230 Advertising / Hearings .00 .00 .00 .00 .00 276.60 .00 .00 450.430 Maint & Repairs 73.84 .00 .00 3,596.38 .00 1,490.57 .00 .00 Support Goods & Services Totals $56.84 $0.00 $0.00 $3,596.38 $0.00 $1,767.17 $0.00 $0.00 Operating Transfers Out 494.455 Capital Projects- Non Bono Bldg. .00 .00 .00 .00 100,000.00 .00 .00 (100,000.00) Operating Transfers Out Totals $0.00 $0.00 $0.00 $0.00 $100,000.00 $0.00 $0.00 ($100,000.00) Department 237 - Chiniak School Totals $7,525.84 $0.00 $0.00 $13,703.54 $100,000.00 $97,281.14 $0.00 ($100,000.00) Run by Dora Cross on 04/16/2026 13:55:09 PM Page 16 of 21 K'ODIAg ISIAND 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 220 -Building & Grounds EXPENSE Department 238 - Maintenance Building Personnel Services 410.110 Salaries 181.42 776.20 1,383.57 .00 .00 .00 .00 .00 410.120 Temporary Help 2,506.73 1,218.44 1,101.71 183.55 .00 112.34 .00 .00 420.110 Unemployment Taxes .02 .07 .14 .00 .00 .00 .00 .00 420.120 FICA Taxes 206.81 153.66 182.75 14.03 .00 8.59 .00 .00 420.130 Group Insurance .00 271.46 .00 .00 .00 .00 .00 .00 420.140 Retirement 39.01 168.93 304.38 .00 .00 .00 .00 .00 420.150 Workers Compensation 149.11 90.45 96.25 28.65 .00 2.99 .00 .00 Personnel Services Totals $3,083.10 $2,679.21 $3,068.80 $226.23 $0.00 $123.92 $0.00 $0.00 Professional Services 430.140 Contracted Services .00 .00 592.66 1,260.24 5,000.00 660.00 .00 (5,000.00) Professional Services Totals $0.00 $0.00 $592.66 $1,260.24 $5,000.00 $660.00 $0.00 ($5,000.00) Support Goods & Services 450.110 Operating Supplies .00 .00 .00 703.95 .00 1,470.84 2,000.00 2,000.00 450.120 Printing / Binding .00 .00 1,006.52 .00 .00 .00 .00 .00 450.170 Machinery / Equipment <$5000 .00 .00 1,931.89 290.01 .00 1,502.88 .00 .00 450.221 Property Insurance .00 .00 .00 .00 .00 106.49 200.00 200.00 450.222 General Uablity Insurance Coverage 136.00 143.00 .00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (40.00) (41.00) (180.00) (45.00) .00 .00 .00 .00 450.350 Electricity .00 .00 5,112.26 5,684.10 .00 4,321.07 5,600.00 5,600.00 450.360 Fuel- Heating .00 .00 17,528.22 19,196.14 25,000.00 13,335.68 20,000.00 (5,000.00) 450.370 Water & Sewer .00 .00 1,754.06 1,913.52 2,000.00 1,435.14 2,000.00 .00 450.430 Maint & Repairs 8,673.48 15,592.02 10,712.95 1,774.51 10,000.00 658.43 5,000.00 (5,000.00) 450.461 Safety Supplies .00 .00 .00 .00 .00 117.58 .00 .00 Support Goods & Services Totals $8,769.48 $15,694.02 $37,865.90 $29,517.23 $37,000.00 $22,948.11 $34,800.00 ($2,200.00) Capital Projects 452.140 Design Services .00 265.44 .00 .00 .00 .00 .00 .00 452.150 Construction Service .00 .00 .00 .00 450,000.00 .00 .00 (450,000.00) capital Projects Totals $0.00 $265.44 $0.00 $0.00 $450,000.00 $0.00 $0.00 ($450,000.00) Department 238 - Maintenance Building Totals $11,852.58 $18,638.67 $41,527.36 $31,003.70 $492,000.00 $23,732.03 $34,800.00 ($457,200.00) Run by Dora Cross on 04/16/2026 13:55:09 PM Page 17 of 21 K'ODIAg ISIAND 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 220 -Building & Grounds EXPENSE Department 247 - Egan Way Annex Building Professional Services 430.140 Contracted Services .00 .00 203.33 .00 .00 .00 .00 .00 Professional Services Totals $0.00 $0.00 $203.33 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.170 Machinery / Equipment <$5000 .00 .00 .00 .00 .00 1,349.87 .00 .00 450.350 Electricity .00 1,015.84 800.08 800.51 1,200.00 650.51 .00 (1,200.00) 450.360 Fuel- Heating .00 2,815.29 2,354.35 2,156.51 3,000.00 1,620.46 .00 (3,000.00) 450.370 Water & Sewer .00 1,865.40 2,072.98 1,913.52 2,000.00 1,116.26 .00 (2,000.00) 450.430 Maint & Repairs .00 .00 658.50 79.59 5,000.00 515.08 .00 (5,000.00) Support Goods &Services Totals $0.00 $5,696.53 $5,885.91 $4,950.13 $11,200.00 $5,252.18 $0.00 ($11,200.00) Department 247 - Egan Way Annex Building Totals $0.00 $5,696.53 $6,089.24 $4,950.13 $11,200.00 $5,252.18 $0.00 ($11,200.00) Run by Dora Cross on 04/16/2026 13:55:09 PM Page 18 of 21 K'ODIAg ISIAND 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 220 -Building & Grounds EXPENSE Department 251 - Egan Way Cottages Personnel Services 410.110 Salaries .00 .00 .00 .00 .00 93.45 .00 .00 420.110 Unemployment Taxes .00 .00 .00 .00 .00 .09 .00 .00 420.120 FICA Taxes .00 .00 .00 .00 .00 6.93 .00 .00 420.140 Retirement .00 .00 .00 .00 .00 20.58 .00 .00 420.150 Workers Compensation .00 .00 .00 .00 .00 2.48 .00 .00 Personnel Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $123.53 $0.00 $0.00 Support Goods & Services 450.221 Property Insurance .00 .00 .00 .00 .00 406.14 500.00 500.00 450.340 Telephone/Communications .00 .00 .00 .00 .00 166.00 240.00 240.00 450.350 Electricity .00 .00 .00 .00 .00 1,014.55 1,800.00 1,800.00 450.360 Fuel - Heating .00 .00 .00 .00 .00 2,273.57 3,000.00 3,000.00 450.370 Water & Sewer .00 .00 .00 .00 .00 2,551.40 3,840.00 3,840.00 450.380 Snow Removal / Sanding .00 .00 .00 .00 .00 5,650.00 .00 .00 450.430 Maint & Repairs .00 .00 .00 .00 .00 1,660.54 3,000.00 3,000.00 Support Goods& Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $13,722.20 $12,380.00 $12,380. 00 Department 251 - Egan Way Cottages Totals $0.00 $0.00 $0.00 $0.00 $0.00 $13,845.73 $12,380.00 $12,380.00 EXPENSE TOTALS $1,515,514.67 $508,693.89 $434,956.53 $924,188.43 $1,367,668.00 $649,010.56 $958,152.00 ($409,516.00) Fund 220 - Building & Grounds Totals REVENUE TOTALS $778,665.22 $826,938.21 $980,196.02 $1,061,871.22 $2,040,868.00 $930,788.47 $958,152.00 ($1,082,716.00) EXPENSE TOTALS $1,515,514.67 $508,693.89 $434,956.53 $924,188.43 $1,367,668.00 $649,010.56 $958,152.00 ($409,516.00) Fund 220 - Building & Grounds Totals ($736,849.45) $318,244.32 $545,239.49 $137,682.79 $673,200.00 $281,777.91 $0.00 ($673,200.00) Run by Dora Cross on 04/16/2026 13:55:09 PM Page 19 of 21 0 N 0 M *z` %0DI4%ISLAIVD BOHO 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 234 - LEPC REVENUE Department 000 - Fund Revenues Other Financing 50urces 389.100 Use of Fund Balance .00 .00 .00 .00 21,000.00 .00 .00 (21,000.00) Other Financing 5ources Totals $0.00 $0.00 $0.00 $0.00 $21,000.00 $0.00 $0.00 ($21,000.00) Department 000 - Fund Revenues Totals $0.00 $0.00 $0.00 $0.00 $21,000.00 $0.00 $0.00 ($21,000.00) REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $21,000.00 $0.00 $0.00 ($21,000.00) Run by Dora Cross on 04/16/2026 13:55:09 PM Page 20 of 21 v N U1 O K'ODIAg ISIAND 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 234 - LEPC EXPENSE Department 242 - Emergency Planning Committee Profession/ Services 430.140 Contracted Services .00 .00 .00 .00 20,000.00 .00 .00 (20,000.00) Professional Services Totals $0.00 $0.00 $0.00 $0.00 $20,000.00 $0.00 $0.00 ($20,000.00) Support Goods & Services 450.120 Printing / Binding .00 .00 .00 .00 1,000.00 .00 .00 (1,000.00) 450.230 Advertising / Hearings .00 .00 .00 418.32 .00 .00 .00 .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $418.32 $1,000.00 $0.00 $0.00 ($1,000.00) Department 242 - Emergency Planning Committee $0.00 $0.00 $0.00 $418.32 $21,000.00 $0.00 $0.00 ($21,000.00) Totals EXPENSE TOTALS $0.00 $0.00 $0.00 $418.32 $21,000.00 $0.00 $0.00 ($21,000.00) Fund 234 -LEPC Totals REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $21,000.00 $0.00 $0.00 ($21,000.00) EXPENSE TOTALS $0.00 $0.00 $0.00 $418.32 $21,000.00 $0.00 $0.00 ($21,000.00) Fund 234 - LEPC Totals $0.00 $0.00 $0.00 ($418.32) $0.00 $0.00 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $723,044.97 $867,726.01 $1,091,830.89 $1,238,896.87 $2,120,018.00 $1,002,515.23 $1,047,402.00 ($1,072,616.00) EXPENSE GRAND TOTALS $2,873,194.70 $1,791,453.74 $1,940,094.75 $2,719,568.71 $3,703,987.00 $1,913,324.73 $3,289,505.00 ($414,482.00) Net Grand Totals ($2,150,149.73) ($923,727.73) ($848,263.86) ($1,480,671.84) ($1,583,969.00) ($910,809.50) ($2,242,103.00) ($658,134.00) Run by Dora Cross on 04/16/2026 13:55:09 PM Page 21 of 21 AGENDA ITEM #2.b. KODIAK ISLAND BOROUGH STAFF REPORT APRIL 16, 2026 ASSEMBLY SPECIAL WORK SESSION D�1 SUBJECT: Assembly Review Of The Manager's And Clerk's Performance Evaluation Forms ORIGINATOR: Bo Whiteside, Assembly Member RECOMMENDATION: Assembly to review and provide feedback on the forms. DISCUSSION: Deputy Presiding Officer Whiteside has asked the Assembly to examine the performance evaluation forms for both the Borough Manager and the Clerk. These evaluation forms have been sent to the Assembly via email for their review, with a deadline for feedback set for April 10, 2026. The evaluation for the Manager is planned for May 7, while the evaluation for the Clerk is set for June 4. The Assembly is expected to discuss and finalize the forms in advance of the evaluations. raN11aNhr_1%0LVA=1 1 FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough Page 26 of 117 Assembly Review Of The Manager's And Clerk's Performance Evaluation Form... AGENDA ITEM #2.b. Performance Evaluation by Borough Manager 2025-2026 Evaluation Period Rating scale: 5 = Outstanding. Far exceeds expectations. Performance is exceptional and consistently demonstrates initiative, leadership, and innovation. (Comment required noting what was exceptional beyond meeting full performance standard.) 4 = Exceeds Expectations. Often performs above the expected level. Shows strong initiative, consistent reliability, and high -quality results. Comment encouraged. 3 = Meets expectation. Performas at a competent, reliable level. Fulfills jobs responsibilities satisfactorily. Comment optional. 2 = Needs Improvement. Inconsistently meets expectations. Improvement needed in some areas. Comment required. 1 = Expectations not met. Decfiencies require immediate attention. Comment required noting where improvement is needed. 1. Individual characteristics. Score /5 of Examples: Diligent and thorough in the discharge of duties, exercises good judgment, enthusiasm, professionalism, represents the Kodiak Island Borough with composure and attitude appropriate for the position. Comment: 2. Professional skills and status. Score /5 Examples: Knowledge of local government practices, capacity for innovation and creativity, data driven decision making where applicable, timeliness in communication and decision making. Comment: 3. Relations with Assembly. Score /5 Examples: Carries out directives of the body as a whole not of one member or minority group. Responds well to requests, advice and constructive criticism. Comment: Manager's Performance Evaluation Form Rev. 05/2024 Page 1 of 4 Page 27 of 117 Assembly Review Of The Manager's And Clerk's Performance Evaluation Form... AGENDA ITEM #2.b. 4. Policy Execution. Score /5 Examples: Understands, supports and enforces local government's laws and policies. Implements Assembly actions following assembly intent. Reviews ordinance and policy procedures while offering workable alternatives where appropriate. Comment: 5. Reporting. Score /5 Examples: Reports regularly concerning activities in Borough Departments and around the Borough to the Assembly. Communicates with Borough Attorney and disseminates this information to Assembly. Produces reports conveying that the Borough affairs are open to public scrutiny. Cooperates with Borough rural/village communities. Comment: 6. Fiscal Management. Score /5 Examples: Prepares a balanced budget in an intelligent and accessible format. Makes best use of available funds. Appropriately manages fiscal activities. Comment: 7. Supervision. Score /5 Examples: Evaluates the performance of staff, setting goals and objectives for them, periodically assessing their progress, and providing feedback. Supports and encourages appropriate training for staff. Develops a positive relationship with staff, yet maintains a professional outlook. Comment: Summary of Recommendations Manager's Performance Evaluation Form Rev. 05/2024 Page 2 of 4 Page 28 of 117 Assembly Review Of The Manager's And Clerk's Performance Evaluation Form... AGENDA ITEM #2.b. Kodiak Island Borough Borough Manager Self -Evaluation Form Review Period: 2025-2026 Instructions: This self -evaluation provides an opportunity for the Borough Manager to reflect on the past year's performance. For each category, reflect on your performance during the review period, and please provide specific examples. You may type your responses after each prompt or in a separate document. Please keep each response to under 250 words. You are also encouraged to supply additional documentation that support the self -evaluation. 1. Individual Characteristics Reflect on your diligence, judgment, enthusiasm, and professionalism in your representation of the Borough. 2. Professional Skills and Status Evaluate your knowledge of local government practices, ability to innovate, and timeliness in decision -making. 3. Relations with Assembly Reflect on how you've responded to Assembly directives and your approach to feedback and communication. 4. Policy Execution Discuss how you have supported and implemented Borough laws and policies, including reviewing and suggesting alternatives. 5. Reporting Evaluate your communication with the Assembly, transparency with Borough affairs, and engagement with rural/village communities. Manager's Performance Evaluation Form Rev. 05/2024 Page 3 of 4 Page 29 of 117 Assembly Review Of The Manager's And Clerk's Performance Evaluation Form... AGENDA ITEM #2.b. 6. Fiscal Management Discuss your work in preparing the Borough budget and managing fiscal resources responsibly. 7. Supervision Reflect on your supervision of staff, including evaluations, support for training, and team relationships. Additional Reflections 1. What accomplishments are you most proud of during the review period? 2. What challenges did you face, and how did you address them? 3. What goals do you have for the coming review period? How can the Borough support your goals? Manager's Performance Evaluation Form Rev. 05/2024 Page 4 of 4 Page 30 of 117 Assembly Review Of The Manager's And Clerk's Performance Evaluation Form... AGENDA ITEM #2.b. Performance Evaluation by of Borough Clerk Review Period: 2025-2026 Evaluation Period Rating scale: 5 = Outstanding. Far exceeds expectations. Performance is exceptional and consistently demonstrates initiative, leadership, and innovation. (Comment required noting what was exceptional beyond meeting full performance standard.) 4 = Exceeds Expectations. Often performs above the expected level. Shows strong initiative, consistent reliability, and high -quality results. Comment encouraged. 3 = Meets expectation. Performas at a competent, reliable level. Fulfills jobs responsibilities satisfactorily. Comment optional. 2 = Needs Improvement. Inconsistently meets expectations. Improvement needed in some areas. Comment required. 1 = Expectations not met. Decfiencies require immediate attention. Comment required noting where improvement is needed. 1. Individual characteristics. Score /5 Examples: Diligent and thorough in the discharge of duties, exercises good judgment, enthusiasm, professionalism, represents the Kodiak Island Borough with composure and attitude appropriate for the position. Comment: 2. Professional skills and status. Score /5 Examples: Knowledge of local government practices, capacity for innovation and creativity, data driven decision making where applicable, timeliness in communication and decision making. Comment: 3. Relations with Assembly. Score /5 Examples: Carries out directives of the body not of one member or minority opinion. Responds well to requests, advice and constructive criticism. Comment: Page 1 of 4 Clerk's Evaluation Form Rev.05/2025 Page 31 of 117 Assembly Review Of The Manager's And Clerk's Performance Evaluation Form... AGENDA ITEM #2.b. 4. Policy Execution. Score /5 Examples: Understands, supports and enforces local government's laws and policies. Implements Assembly actions following assembly intent. Reviews ordinance and policy procedures while offering workable alternatives. Provides detailed knowledge of Robert's Rules or Order. Comment: 5. Elections. Score /5 Examples: Coordinates efforts for Borough, State and Federal elections. Hires and trains election workers. Supervises election activities and is responsible for tallying the ballots and reporting local results. Comment: 6. Fiscal Management. Score /5 Examples: Prepares a balanced budget that is in an intelligent and accessible format. Makes best use of available funds. Appropriately manages fiscal activities. Comment: 7. Supervision. Score /5 Examples: Evaluates the performance of staff at least annually, setting goals and objectives for them, periodically assessing their progress, and providing appropriate feedback. Recommends appropriate training for staff. Develops a positive relationship with staff, yet maintains a professional outlook. Comment: Additional Comments: Page 2 of 4 Clerk's Evaluation Form Rev.05/2025 Page 32 of 117 Assembly Review Of The Manager's And Clerk's Performance Evaluation Form... AGENDA ITEM #2.b. Kodiak Island Borough Clerk Self -Evaluation Form Review Period: 2025-2026 Instructions: This self -evaluation provides an opportunity for the Borough Clerk to reflect on the past year's performance. For each category, reflect on your performance during the review period, and please provide specific examples. You may type your responses after each prompt or in a separate document. Please keep each response to under 250 words. You are also encouraged to supply additional documentation that support the self -evaluation. (waived for 2024-2025) 1. Individual Characteristics Reflect on your diligence, judgment, professionalism, and how you represent the Borough. 2. Professional Skills and Status Describe your knowledge of local government practices, creativity, innovation, and decision - making timeliness. 3. Relations with Assembly Reflect on how you carry out Assembly directives and respond to advice and feedback from members. 4. Policy Execution Evaluate how you support and implement Borough laws and policies, including your knowledge of Robert's Rules of Order. 5. Elections Describe your coordination of Borough, State, and Federal elections, training of workers, ballot tallying, and reporting. 6. Fiscal Management Assess your budget preparation, resource management, and use of funds in the Clerk's Office. Page 3 of 4 Clerk's Evaluation Form Rev.05/2025 Page 33 of 117 Assembly Review Of The Manager's And Clerk's Performance Evaluation Form... AGENDA ITEM #2.b. 7. Supervision Reflect on how you evaluate and support staff, provide training opportunities, and build relationships within your team. Additional Reflections 1. What accomplishments are you most proud of during this review period? 2. What challenges did you face, and how did you address them? 3. What are your goals for the coming review period? How can the Borough support your goals? Page 4 of 4 Clerk's Evaluation Form Rev. 05/2025 Page 34 of 117 Assembly Review Of The Manager's And Clerk's Performance Evaluation Form... AGENDA ITEM #7.a. Sr Kodiak Island Borough j' OFFICE of the MANAGER 710 Mill Bay Road a Kodiak, Alaska 99615 Phone (907) 486-9301 April 15, 2026 Kodiak Island Borough Mayor and Assembly RE: FY2027 — Manager's Budget, Level I Mr. Mayor and Assembly Members, The FY2027 Budget is presented in accordance with KIBC 3.15.030. This budget has been developed with the following assumptions: • KIBSD will ask for the maximum amount of local contribution • The State of Alaska will pay school bond debt at 75% reimbursement • Severance tax revenue will be down between 35% — 40% • Facilities Fund interest is not used • PERS contribution levels have not been increased • Union negotiated salaries will be added after Assembly approval While there is a lot of volatility at this point in the budget cycle, this is a solid foundation for budget discussions. Sincerely, Aimee Williams Manager, Kodiak Island Borough Page 35 of 117 KIB Manager's Level 1 Budget ril sv v CD (n r CD G CD W C Q (0 CD 0 W 0 Kodiak Island Borough Information for the FY2027 Budget / Level 1 General Fund Revenues 4/15/26 sz 0 0 2023 2024 2025 2026 2026 2027 Budget Change Actual Actual Actual Actual Actual Actual Budget Budget Level 1 FY26 vs FY27 4/15/2026 Increase/(Decrease) Areawide Mill Rate 10.75 10.75 10.75 10.25 9.25 8.91 General Fund Mill Rate 2.75 ^ 2.11 ^ 1.18 ^ 1.22 ^ 1.15 ^ 1.81 ^ Recurring Revenues Property Tax $ Aircraft PILT Severance Tax Penalties & Interest License & Permits Excise Tax Federal Shared State Shared Investment Interest Miscellaneous Use of Fund Balance _ Total Recurring Revenues $ $ 3,122,243 $ 1,793,195 $ 1,862,854 $ 2,074,116 $ 3,448,275 $ 3,441,135 $ 2,667,006 $ (774,129) - 25,700 23,100 17,800 22,400 17,800 22,400 $ 4,600 1,672,213 1,783,197 1,902,885 1,960,768 26,450 1,740,000 1,741,000 $ 1,000 1,677,595 1,597,327 990,571 786,865 846,772 743,500 465,000 $ (278,500) 303,630 232,873 228,706 236,771 281,045 220,000 230,000 $ 10,000 62,975 76,165 85,665 98,246 36,443 80,100 80,000 $ (100) 683,971 829,274 804,223 703,712 364,362 800,000 750,000 $ (50,000) - 201,160 187,678 180,258 - 180,000 180,000 $ 1,474,879 1,959,401 1,969,874 1,586,142 1,410,430 1,530,474 1,313,700 $ (216,774) 45,569 77,749 490,027 1,380,285 1,765,084 1,525,597 1,000,000 1,200,000 $ 200,000 - 1,616 5,890,461 35,867 17,183 1,175 875 - $ (875) 45,569 $ 9,076,871 $ 14,878,780 $ 9,471,708 $ 9,426,944 $ 7,962,949 $ 9,753,884 $ 8,649,106 $ (1,104,778) Non-Recurring/Special Revenues Covid-19 Funding $ $ $ $ $ - $ $ $ $ ARPA funds $ $ $ $ $ 354,554 $ $ $ $ Total General Fund Revenues $ 45,569 $ 9,076,871 $ 14,878,780 $ 9,471,708 $ 9,781,498 $ 7,962,949 $ 9,753,884 $ 8,649,106 $ (1,104,778) ^ Total mill rate includes mill rate for transfer to Debt Service Fund * Does not include Change in Market Value Adjustments W sv v CD (n r CD G CD C Q (Q CD Kodiak Island Borough Information for the FY2027 Budget / Level 1 General Fund Expenses 04/15/26 dlc Fiscal Year 2021 2022 2023 2024 2025 2026 2026 2027 Budget Change Department Actual Actual Actual Actual Actual (YTD Actual) (Budget) Budget Level 1 FY26 vs FY27 (as of 04/15/26) Increase/(Decrease) 100-100 Legislative Personnel Services $ 32,446 $ 32,200 $ 50,600 $ 51,400 $ 50,900 $ 39,000 $ 52,100 $ 51,900 $ (200) Employee Benefits $ 2,809 $ 3,412 $ 5,644 $ 7,648 $ 7,780 $ 4,123 $ 8,254 $ 4,136 $ (4,118) Professional Services $ 72,000 $ 69,963 $ 70,000 $ 72,000 $ 72,000 $ 54,250 $ 73,500 $ 73,500 $ Support Goods & Services $ 50,723 $ 23,656 $ 42,561 $ 93,247 $ 99,040 $ 93,202 $ 134,356 $ 119,355 $ (15,001) Total $ 157,978 $ 129,231 $ 168,805 $ 224,295 $ 229,720 $ 190,575 $ 268,210 $ 248,891 $ (19,319) 100-105 Borough Management Personnel Services $ 355,127 $ 344,099 $ 152,550 $ 266,684 $ 284,987 $ 221,047 $ 298,348 $ 303,273 $ 4,925 Employee Benefits $ 231,116 $ 182,014 $ 90,331 $ 137,563 $ 151,871 $ 123,429 $ 164,578 $ 173,148 $ 8,570 Professional Services $ - $ 7,343 $ 31,369 $ 2,450 $ 500 $ 3,750 $ 30,000 $ 25,000 $ (5,000) Support Goods & Services $ 54,160 $ 67,427 $ 53,559 $ 56,306 $ 56,051 $ 49,099 $ 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 $ 355,326 $ 515,490 $ 520,985 $ 5,495 100-110 Borough Clerk Personnel Services $ 186,419 $ 238,461 $ 281,730 $ 292,941 $ 310,836 $ 244,848 $ 342,468 $ 337,009 $ (5,459) Employee Benefits $ 133,071 $ 144,068 $ 161,500 $ 169,329 $ 187,484 $ 151,751 $ 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 $ 121,859 $ 165,942 $ 147,900 $ (18,042) Allocated $ - $ - $ - $ - $ - $ - $ - $ - $ Total $ 436,555 $ 519,616 $ 596,963 $ 599,568 $ 636,663 $ 518,458 $ 715,332 $ 700,217 $ (15,115) 100-115 Borough Attorney Professional Services $ 53,988 $ 60,817 $ 26,043 $ 16,165 $ 34,890 $ 17,459 $ 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 $ 20,234 $ 55,000 $ 91,600 $ 36,600 100-120 Finance Department Personnel Services $ 435,694 $ 431,252 $ 494,051 $ 730,899 $ 427,999 $ 356,793 $ 485,249 $ 523,153 $ 37,904 Employee Benefits $ 335,701 $ 319,810 $ 326,739 $ (15,108) $ 293,110 $ 258,859 $ 345,425 $ 403,671 $ 58,246 Professional Services $ - $ - $ - $ - $ 23,410 $ 2,581 $ - $ - $ - Support Goods & Services $ 88,462 $ 89,073 $ 88,540 $ 88,060 $ 102,828 $ 72,776 $ 90,794 $ 94,494 $ 3,700 Allocated $ (48,319) $ (48,319) $ (48,319) $ (48,319) $ (48,319) $ (48,319) $ (48,319) $ (48,319) $ - Total $ 811,538 $ 791,816 $ 861,011 $ 755,532 $ 799,029 $ 642,691 $ 873,149 $ 972,999 $ 99,850 W v W OD 0 Kodiak Island Borough Information for the FY2027 Budget / Level 1 General Fund Expenses Fiscal Year Department 100-125 Information Technology Personnel Services Employee Benefits Professional Services Support Goods & Services Capital Outlay Allocated Salaries Operating Transfers Total 100-130 Assessing Department Personnel Services Employee Benefits Professional Services Support Goods & Services Allocated Salaries Total 100-135 Engineering/Facilities Personnel Services Employee Benefits Professional Services Support Goods & Services Allocated Salaries Total 100-140 Community Development Personnel Services Employee Benefits Professional Services Support Goods & Services Allocated Salaries Operating Transfers Total 2021 2022 2023 2024 2025 Actual Actual Actual Actual Actual 04/15/26 dlc 2026 2026 2027 Budget Change (YTD Actual) (Budget) Budget Level 1 FY26 vs FY27 (as of 04/15/26) Increase/(Decrease) $ 277,924 $ 233,681 $ 259,838 $ 320,169 $ 324,044 $ 255,531 $ 349,340 $ 357,542 $ 8,202 $ 183,709 $ 154,283 $ 150,587 $ 203,748 $ 218,036 $ 175,227 $ 238,680 $ 249,867 $ 11,187 $ 12,044 $ 534 $ 527 $ - $ - $ 263 $ 25,000 $ 25,000 $ - $ 347,651 $ 400,246 $ 438,418 $ 630,520 $ 517,154 $ 572,324 $ 580,469 $ 569,614 $ (10,855) $ - $ - $ - $ 61,448 $ - $ 25,085 $ 58,000 $ - $ (58,000) $ 821,328 $ 788,745 $ 849,370 $ 1,215,884 $ 1,059,235 $ 1,028,429 $ 1,251,489 $ 1,202,023 $ (49,466) $ 339,903 $ 442,208 $ 353,032 $ 385,760 $ 463,679 $ 330,127 $ 439,983 $ 517,496 $ 77,513 $ 238,062 $ 287,816 $ 231,067 $ 258,160 $ 312,675 $ 255,164 $ 340,865 $ 407,135 $ 66,270 $ 27,799 $ 63,734 $ 117,711 $ 97,169 $ 26,657 $ 20,665 $ 105,000 $ 105,000 $ - $ 104,961 $ 63,786 $ 67,170 $ 67,385 $ 72,352 $ 79,639 $ 99,705 $ 100,205 $ 500 $ (1,500) $ (1,500) $ (1,500) $ (1,500) $ (1,500) $ (1,500) $ (1,500) $ (1,500) $ - $ 709,225 $ 856,043 $ 767,480 $ 806,973 $ 873,863 $ 684,094 $ 984,053 $ 1,128,336 $ 144,283 $ 238,882 $ 186,872 $ 193,846 $ 262,129 $ 378,810 $ 209,623 $ 428,096 $ 513,578 $ 85,482 $ 199,064 $ 151,750 $ 121,956 $ 174,773 $ 233,384 $ 157,574 $ 286,589 $ 373,285 $ 86,696 $ 65,714 $ 67,698 $ 69,629 $ 69,233 $ 63,664 $ 97,070 $ 118,055 $ 107,106 $ (10,949) $ 503,660 $ 406,320 $ 385,431 $ 506,135 $ 675,858 $ 464,267 $ 832,740 $ 993,969 $ 161,229 $ 291,998 $ 241,164 $ 203,083 $ 280,383 $ 303,186 $ 203,949 $ 346,641 $ 343,228 $ (3,413) $ 225,348 $ 189,839 $ 132,336 $ 183,868 $ 202,009 $ 148,022 $ 240,632 $ 248,069 $ 7,437 $ 27,027 $ 20,553 $ 34,781 $ 17,829 $ 15,336 $ 18,091 $ 31,500 $ 31,500 $ - $ 110,127 $ 104,517 $ 103,549 $ 99,797 $ 85,871 $ 77,171 $ 121,728 $ 105,728 $ (16,000) $ 654,500 $ 556,073 $ 473,749 $ 581,877 $ 606,402 $ 447,234 $ 740,501 $ 728,525 $ (11,976) W Kodiak Island Borough Information for the FY2027 Budget / Level 1 General Fund Expenses 04/15/26 dlc Fiscal Year 2021 2022 2023 2024 2025 2026 2026 2027 Budget Change Department Actual Actual Actual Actual Actual (YTD Actual) (Budget) Budget Level 1 FY26 vs FY27 (as of 04/15/26) Increase/(Decrease) 100-142 Building Official Professional Services $ 151,594 $ 157,471 $ 194,529 $ 176,086 $ 200,935 $ 135,760 $ 180,000 $ 180,000 $ Support Goods & Services $ 20,491 $ 20,491 $ 20,491 $ 20,295 $ 20,295 $ 20,309 $ 20,295 $ 20,309 $ 14 Total $ 172,085 $ 177,962 $ 215,020 $ 196,381 $ 221,230 $ 156,069 $ 200,295 $ 200,309 $ 14 100-160 Economic Development Professional Services $ - $ - $ 10,000 $ 5,000 $ - $ - $ - $ - $ Support Goods & Services $ 5,850 $ 600 $ 600 $ 600 $ 20,600 $ 600 $ 600 $ 600 $ Total $ 5,850 $ 600 $ 10,600 $ 5,600 $ 20,600 $ 600 $ 600 $ 600 $ 100-165 General Administration Personnel Services $ 481 $ - $ 1,048 $ - $ - $ - $ - $ - $ Employee Benefits $ (1,021) $ - $ 327 $ 28,224 $ (1,560) $ 12,158 $ 6,000 $ 3,000 $ (3,000) Professional Services $ 101,130 $ 109,351 $ 129,114 $ 124,170 $ 147,277 $ 147,931 $ 157,800 $ 165,000 $ 7,200 Support Goods & Services $ 146,490 $ 81,267 $ 65,236 $ 759,431 $ 162,139 $ 202,867 $ 132,805 $ 133,496 $ 691 Capital Outlay $ - $ - $ 227,478 $ - $ - $ - $ - $ - $ - Total $ 247,080 $ 190,618 $ 423,203 $ 911,825 $ 307,856 $ 362,956 $ 296,605 $ 301,496 $ 4,891 100-172 Parks & Recreation Personnel Services $ 7,084 $ 3,924 $ 3,022 $ 2,945 $ 2,891 $ 3,996 $ 5,000 $ 5,000 $ - Employee Benefits $ 3,103 $ 1,615 $ 932 $ 499 $ 386 $ 1,321 $ 603 $ - $ (603) Professional Services $ 7,525 $ 13,428 $ - $ - $ 2,083 $ - $ - $ - $ - Support Goods & Services $ 1,848 $ 3,159 $ 8,806 $ 2,724 $ 18,882 $ 1,921 $ 44,500 $ 44,500 $ Capital Outlay $ - $ - $ - $ - $ - $ - $ 150,000 $ - $ (150,000) Total $ 19,560 $ 22,125 $ 12,760 $ 6,167 $ 24,242 $ 7,238 $ 200,103 $ 49,500 $ (150,603) 100-175 Emergency Preparedness Personnel Services $ 1,219 $ - $ 287 $ - $ - $ - $ - $ - $ Employee Benefits $ 885 $ - $ 97 $ - $ - $ - $ - $ - $ Professional Services $ 101 $ 9,115 $ 10,538 $ 13,548 $ 36,250 $ 16,885 $ 100,000 $ 100,000 $ Support Goods & Services $ 3,051 $ 1,868 $ 5,538 $ 4,262 $ 19,296 $ 3,780 $ 26,000 $ 17,000 $ (9,000) Total $ 5,256 $ 10,983 $ 16,460 $ 17,810 $ 55,546 $ 20,665 $ 126,000 $ 117,000 $ (9,000) 100-186 Animal Control Professional Services $ 118,700 $ 121,000 $ 150,430 $ 152,310 $ 154,430 $ 156,930 $ 156,930 $ 152,200 $ (4,730) Total $ 118,700 $ 121,000 $ 150,430 $ 152,310 $ 154,430 $ 156,930 $ 156,930 $ 152,200 $ (4,730) 100-190 Education/Culture/Recreation Contract expires 06/30/26 - new information of 04/15/26 Support Goods & Services $ 20,397 $ 20,396 $ 20,562 $ 20,265 $ 20,649 $ 15,789 $ 10,609 $ 15,789 $ 5,180 Total $ 20,397 $ 20,396 $ 20,562 $ 20,265 $ 20,649 $ 15,789 $ 10,609 $ 15,789 $ 5,180 W 0 CD 0 Kodiak Island Borough Information for the FY2027 Budget / Level 1 General Fund Expenses 04/15/26 dlc Fiscal Year 2021 2022 2023 2024 2025 2026 2026 2027 Budget Change Department Actual Actual Actual Actual Actual (YTD Actual) (Budget) Budget Level 1 FY26 vs FY27 (as of 04/15/26) Increase/(Decrease) 100-191 Non -Profit Funding: Kodiak Colleges & Libraries 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 $ 954,667 $ (1,272,111) Total $ 3,026,148 $ 2,603,196 $ - $ 995,618 $ 1,645,806 $ 2,226,778 $ 2,226,778 $ 954,667 $ (1,272,111) Final transfer number usually determined during Final Budget Ordinance in June W v CD 0 Kodiak Island Borough Information for the FY2027 Budget / Level 1 General Fund Expenses Fiscal Year Department 2021 2022 2023 2024 2025 Actual Actual Actual Actual Actual 04/15/26 dlc 2026 2026 2027 Budget Change (YTD Actual) (Budget) Budget Level 1 FY26 vs FY27 (as of 04/15/26) Increase/(Decrease) Category Personnel Services $ 2,167,177 $ 2,153,861 $ 1,993,086 $ 2,593,309 $ 2,547,332 $ 1,864,914 $ 2,747,225 $ 2,952,179 $ 204,954 Employee Benefits $ 1,551,847 $ 1,434,608 $ 1,221,515 $ 1,148,703 $ 1,605,176 $ 1,287,627 $ 1,837,548 $ 2,077,619 $ 240,071 Professional Services $ 575,156 $ 633,307 $ 775,042 $ 676,727 $ 713,768 $ 574,565 $ 895,730 $ 927,200 $ 31,470 Support Goods & Services $ 1,157,955 $ 1,101,589 $ 1,156,256 $ 2,070,118 $ 1,419,061 $ 1,411,183 $ 1,630,422 $ 1,559,260 $ (71,162) 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 $ 5,464,489 $ 7,527,106 $ 7,694,439 $ 167,333 Non Recurring /Special Expenses Operating Transfers $ 3,026,148 $ 2,603,196 $ - $ 995,618 $ 1,645,806 $ 2,226,778 $ 2,226,778 $ 954,667 $ (1,272,111) 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 $ 7,691,267 $ 9,753,884 $ 8,649,106 $ (1,104,778) Informational Notes: Personnel & Benefit Expenses (as Percent) 67% 66% 58% 56% 64% 58% 61% 65% State PERS Contribution Rates 30.85% 30.11% 24.79% 25.10% 26.76% 28.33% 28.33% 29.84% AGENDA ITEM #7.a. KODIAK ISLAND BOROUGH FY27 Budgeted Staff Positions by'Home' Department FY2027 II FILLED I VACANT I Total No. of Full -Time, i Part -Time, Full -Time, Part -Time, Seasonal or Budgeted Permanent, Permanent Permanent Permanent Temporary DEPARTMENT Positions Positions Positions Positions Positions Positions ASSESSING I I I I I I Director 1 I I 1 I I I I Appraiser (Lead/Property/Technician) 5 I I 4 I I 1 I I Assessment Clerk 1 j j 1 I I I I Assessing Total 7 6 0 1 0 0 FY26 Total 6 5 1 CLERK'S OFFICE I I I I I I Director 1 I I 1 I I I I Deputy Clerk 1 I I 1 I I I I Assistant Clerk 1 ! 1 I I I I Clerk's Total 3 3 0 0 0 0 FY26 Total 4 I I 3 I I II I I 1 COMMUNITY DEVELOPMENT I I I I I I Director 1 I I 1 I I I I Code Enforcement Officer 1 I I I I 1 I I Assistant Planner 1 1 Permit Technician 0 I I I I I I Secretary III 1 I I 1 I I I I Community Development Total 4 I I 3 I 0 I 1 1 0 1 0 FY26 Total 4 I I 4 I I I I ENGINEERING & FACILITIES II I I I I I I Director 1 1 Projects Manager/Inspector 1 I I 1 I I I I Projects Assistant 1 I I 1 I I I I Maintenance Coordinator 1 I I 1 I I I I Secretary III / Interpretive Specialist 2 I I 2 I I I I General Laborer 0 Engineering & Facilities Total 6 ; 5 I 0 1 I 0 0 FY26 Total 7 I I 4 I I II 2 I I 1 FINANCE DEPARTMENT I I I I I I Director 1 I I 1 I I I I Accountant (Revenue/General) 0 I I I I I I Fiscal Analyst 3 1 1 1 Accounts Payable/Payroll Technician 2 I I 1 I 1 I I I Cashier 1 I I 1 I I I I Finance Total 7 I I 4 I 2 I 1 I 0 I 0 FY26 Total 6 I I 3 I 2 I 1 I I Page 42 of 117 KIB Manager's Level 1 Budget AGENDA ITEM #7.a. KODIAK ISLAND BOROUGH FY27 Budgeted Staff Positions by'Home' Department FY2027 II FILLED I VACANT I Total No. of Full -Time, i Part -Time, Full -Time, Part -Time, Seasonal or Budgeted Permanent, Permanent Permanent Permanent Temporary DEPARTMENT Positions Positions Positions Positions Positions Positions INFORMATION TECHNOLOGY I I I I I I Director 1 I I 1 I I I I GIs Analyst 1 I I 1 I I I I Programmer/Analyst 1 1 I I I PC Tech 1 I I 1 I IT/MIS Total 4 4 0 0 0 0 FY26 Total 4 I I 4 I I I I MANAGER'S OFFICE II I I I I I I Borough Manager 1 I I 1 I I I I Management Analyst 1 1 Project Assistant / Resource Analyst 0 I I I I I I Manager Total 2 2 0 0 0 0 FY26 Total 2 I I 2 I I I I LAND RESOURCE MANAGEMENT II I I I I I I Resource Management Officer 0 Land Resource Management Total 0 0 0 0 0 0 FY26 Total 0 I I I II I I I BUILDING & GROUNDS I I I I I I Maintenance Supervisor 0 I I I I I I Maintenance Mechanic/Specialist 2 2 General Laborer 2 I I I I I I 2 Building & Grounds Total 4 2 0 0 0 2 FY26 Total 4 I I 1 I I 1 I I 2 SERVICE DISTRICTS I I I I I I Manager - Fire Chief 1 I I 1 I I I I Service District Total 1 1 0 0 0 0 FY25 Total 1 1 SOLID WASTE COLLECTION & DISPOSAL I I I I I I Environmental Specialist 1 I I I I 1 I I Solid Waste Baler/Landfill Supervisor 1 I I I I 1 I I Baler Operators 5 I I 5 I I I I Treatment Plant Supervisor 1 1 Treatment Plant Operators 2 I I 2 I I I I Solid Waste Collection & Disposal Total10 7 0 3 0 0 FY26 Total 11 I I 9 I I I I 2 KODIAK FISHERIES RESEARCH CENTER II I I I I I I I I Maintenance Engineer 1 I I 1 I I I I Interpretive Specialist/Receptionist - KFRC Total 1 1 0 0 0 0 FY26 Total 1 I I 1 I I I I FY2027 Grand Total 49 I I I I I I j j 38 2 7 0 2 FY26 Total 50 i 37 2 4 0 7 Page 43 of 117 KIB Manager's Level 1 Budget W 0 gODIA.KISLAND B OR O 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 1,604,686.30 1,677,122.58 1,881,406.76 3,097,022.00 3,117,652.01 2,400,305.00 (696,717.00) 311.200 Personal Property Tax 322,419.69 188,508.92 185,731.85 192,708.77 344,113.00 330,622.71 266,701.00 (77,412.00) Property Tax Totals $3,122,243.29 $1,793,195.22 $1,862,854.43 $2,074,115.53 $3,441,135.00 $3,448,274.72 $2,667,006.00 ($774,129.00) 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 1,700,000.00 .00 1,700,000.00 .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 1,554,469.66 946,630.01 751,333.74 700,000.00 768,614.19 420,000.00 (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 $846,772.44 $465,000.00 ($278,500.00) Penalties & Interest Tax 319.100 Penalties & Interest 303,629.52 232,872.98 228,705.51 236,770.96 220,000.00 281,045.10 230,000.00 10,000.00 Penalties & Interest Tax Totals $303,629.52 $232,872.98 $228,705.51 $236,770.96 $220,000.00 $281,045.10 $230,000.00 $50,000.00 Licenses & Permits 322.110 Building Permits 46,065.94 57,238.12 67,488.34 83,025.21 65,000.00 23,512.20 65,000.00 .00 322.120 Subdivision 5,150.00 6,700.00 4,600.00 1,500.00 4,600.00 2,175.00 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 4,020.00 4,000.00 .00 322.160 Variance Fee 1,500.00 1,200.00 400.00 400.00 1,000.00 1,150.00 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 2,497.88 2,000.00 .00 322.190 Plumbing Permit 1,895.50 1,887.88 2,971.68 2,495.56 2,000.00 857.72 2,000.00 .00 322.200 P & Z Review Fee .00 350.00 350.00 .00 .00 .00 .00 .00 322.230 Dog Licenses 1,005.00 807.00 905.00 512.00 800.00 .00 500.00 (300.00) 322.239 Business License - Tobacco 200.00 400.00 200.00 200.00 200.00 400.00 400.00 200.00 322.240 Business License - Marijuana .00 .00 100.00 1,000.00 .00 .00 .00 .00 Licenses & Permits Totals $62,975.19 $76,164.60 $85,665.04 $98,246.01 $80,100.00 $36,442.80 $80,000.00 ($100.00) Excise Tax 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 (50,000.00) 323.110 Marijuana Excise Tax 952.46 .00 .00 .00 .00 .00 .00 .00 Excise Tax Totals $683,971.49 $829,274.10 $804,223.16 $703,711.57 $800,000.00 $364,362.23 $750,000.00 ($50,000.00) Run by Dora Cross on 04/15/2026 15:56:52 PM Page 1 of 73 W v Z3 v CD U) r CD cD W C C2 fQ v CD U1 O a gODIA.KISLAND B OR O 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 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 1,332,436.02 913,318.13 900,000.00 835,135.18 640,000.00 (260,000.00) 335.132 Business Fisheries & Landing Tax 95,843.30 59,341.15 70,620.02 77,427.98 70,000.00 91,024.00 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 63,656.56 104,385.76 167,767.00 116,704.56 225,700.00 57,933.00 State Shared Revenues Totals $1,474,879.25 $1,959,400.88 $1,969,873.75 $1,586,142.15 $1,530,474.00 $1,410,429.73 $1,313,700.00 ($216,774.00) 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 1,203,228.98 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) 1,007,750.43 777,300.30 .00 322,368.14 .00 .00 Interest Earnings Totals ($371,295.10) $422,783.49 $2,388,145.60 $2,542,384.47 $1,000,000.00 $1,525,597.12 $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 20.00 .00 .00 380.170 Other 381.10 10,191.74 18,742.28 16,042.95 .00 898.00 .00 .00 Miscellaneous - Classified Totals $1,615.68 $10,969.13 $19,945.95 $17,027.61 $875.00 $1,175.25 $0.00 ($875.00) Operating Transfers In 391.300 Debt Service .00 5,879,272.00 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $5,879,272.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sale of Fixed Assets 392.100 Sale / General Fixed Assets .00 .00 15,700.00 100.00 .00 .00 .00 .00 Sale of Fixed Assets Totals $0.00 $0.00 $15,700.00 $100.00 $0.00 $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 $7,962,949.33 $8,649,106.00 ($1,104,778.00) Run by Dora Cross on 04/15/2026 15:56:52 PM Page 2 of 73 W 0 gOD-LAg ISLAND Q� B OR O 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 TOTALS $8,831,401.14 $14,811,536.24 $10,479,458.27 $10,558,797.92 $9,753,884.00 $7,962,949.33 $8,649,106.00 ($1,104,778.00) 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 7,000.00 8,400.00 (700.00) 410.108 Assembly Stipend 26,200.00 41,500.00 43,000.00 42,500.00 43,000.00 32,000.00 43,500.00 500.00 420.120 FICA Taxes 2,386.80 3,886.20 3,932.10 3,893.85 3,986.00 2,992.01 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 89.70 166.00 (22.00) Personnel Services Totals $35,612.39 $56,244.34 $59,048.76 $58,680.17 $60,354.00 $43,122.66 $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 54,250.00 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 $54,250.00 $73,500.00 $0.00 Support Goods & Services 450.100 Office Supplies 698.69 468.87 334.04 125.94 1,000.00 55.18 .00 (1,000.00) 450.140 Dues/ Books/ Subscriptions 19,891.70 20,691.65 20,248.44 19,673.32 20,100.00 19,949.70 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 3,141.03 7,500.00 (400.00) 450.210 Food / Business Lunch/Meeting Rooms 216.06 1,091.03 739.34 887.10 2,500.00 425.01 2,500.00 .00 450.300 Travel / Per Diem .00 13,062.25 4,765.21 5,075.28 25,000.00 5,243.02 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 8,032.51 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 1,000.55 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 $93,202.40 $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 $190,575.06 $248,891.00 ($19,319.00) Department 105 - Borough Management Personnel Services 410.110 Salaries 344,031.75 150,495.80 265,132.17 283,787.02 295,148.00 220,147.47 301,073.00 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 1,200.00 900.00 1,200.00 .00 420.110 Unemployment Taxes 24.23 5,486.85 31.33 283.78 298.00 220.19 303.00 5.00 420.120 FICA Taxes 23,963.27 11,309.54 20,061.03 21,331.44 22,824.00 16,457.17 23,200.00 376.00 420.130 Group Insurance 82,957.62 35,803.29 52,315.87 54,343.74 56,200.00 43,865.87 58,800.00 2,600.00 420.140 Retirement 72,986.50 37,028.42 64,299.47 74,710.60 84,182.00 62,377.21 90,139.00 5,957.00 420.150 Workers Compensation 643.93 702.88 855.54 1,201.89 1,074.00 508.41 706.00 (368.00) Personnel Services Totals $526,113.27 $242,880.52 $404,247.22 $436,858.47 $462,926.00 $344,476.32 $476,421.00 $13,495.00 Run by Dora Cross on 04/15/2026 15:56:52 PM Page 3 of 73 W gOD-LAg ISLAND B OR O 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 105 - Borough Management Professional Services 430.140 Contracted Services 7,342.95 31,369.00 2,450.00 500.00 30,000.00 3,750.01 25,000.00 (5,000.00) Professional Services Totals $7,342.95 $31,369.00 $2,450.00 $500.00 $30,000.00 $3,750.01 $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 1,690.26 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 2,000.00 100.00 500.00 (1,500.00) 450.210 Food / Business Lunch/Meeting Rooms 415.45 .00 236.69 .00 1,000.00 407.29 500.00 (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 11,258.19 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 2,851.97 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 954.61 808.03 858.48 879.84 800.00 658.97 800.00 .00 Support Goods & Services Totals $67,427.07 $53,559.12 $56,306.41 $56,051.43 $64,564.00 $49,099.26 $61,564.00 ($3,000.00) Allocated to Projects 492.530 Allocated to Solid Waste 492.540 Allocated to Hospital 492.555 Allocated to KFRC Allocated to Projects Totals Department 105 - Borough Management Totals Department 110 - Borough Clerk Personnel Services 410.110 Salaries 410.120 Temporary Help 410.130 Overtime 410.152 Cell Phone Stipend 420.110 Unemployment Taxes 420.120 FICA Taxes 420.130 Group Insurance 420.140 Retirement 420.150 Workers Compensation Personnel Services Totals Run by Dora Cross on 04/15/2026 15:56:53 PM (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) .00 (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) (15,000.00) .00 (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) .00 ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) ($42,000.00) $0.00 $558,883.29 $285,808.64 $421,003.63 $451,409.90 $515,490.00 $355,325.59 $520,985.00 $5,495.00 230,037.79 259,539.23 285,345.42 302,435.20 324,268.00 241,345.08 328,809.00 4,541.00 2,014.48 14,178.68 .00 .00 10,000.00 .00 .00 (10,000.00) 6,408.78 6,612.45 6,395.32 7,201.23 7,000.00 2,603.12 7,000.00 .00 1,557.86 1,400.00 1,200.00 1,200.00 1,200.00 900.00 1,200.00 .00 2,309.83 26.65 33.54 309.62 342.00 237.56 337.00 (5.00) 18,325.00 21,626.75 21,752.77 22,780.30 26,199.00 17,883.94 25,781.00 (418.00) 67,848.51 73,197.76 78,467.41 81,557.29 84,300.00 65,754.28 88,200.00 3,900.00 53,189.45 65,746.44 68,153.28 81,527.59 93,848.00 67,326.18 100,205.00 6,357.00 836.90 901.68 921.61 1,309.11 1,233.00 548.86 785.00 (448.00) $382,528.60 $443,229.64 $462,269.35 $498,320.34 $548,390.00 $396,599.02 $552,317.00 $3,927.00 Page 4 of 73 W 0- °°"� gOD-LAg ISLAND B OR O 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 110 - Borough Clerk Professional Services 430.140 Contracted Services .00 .00 .00 .00 1,000.00 .00 .00 (1,000.00) Professional Services Totals Support Goods & Services 450.100 Office Supplies 450.120 Printing / Binding 450.130 Postage 450.140 Dues / Books / Subscriptions 450.160 Furniture / Fixtures 450.200 Honorarium/Amenities/Sponsorships 450.210 Food / Business Lunch/Meeting Rooms 450.230 Advertising / Hearings 450.232 Advertising - APOC to Advertising - Ballot Propositions 450.240 Filing / Record Fees 450.270 Continuing Education 450.290 Recruit / Relocation 450.300 Travel / Per Diem 450.327 Fines 450.330 Rent 450.340 Telephone/Communications 450.430 Maint & Repairs 450.470 Election Local 450.480 Boards & Committees 450.530 Records Management 450.531 Transcription / Record Restoration Fee Support Goods & Services Totals Department 110 - Borough Clerk Totals Department 115 - Borough Attorney Legal Services $0.00 $0.00 $0.00 $0.00 $1,000.00 $0.00 $0.00 ($1,000.00) 1,106.05 406.03 416.19 167.69 2,000.00 345.49 2,000.00 .00 11,263.95 6,761.79 6,404.41 6,177.68 7,000.00 7,532.22 5,000.00 (2,000.00) 271.77 75.83 135.26 20.73 100.00 .00 150.00 50.00 1,002.73 1,046.00 1,246.00 1,290.00 1,500.00 975.00 1,500.00 .00 351.48 339.47 .00 344.83 1,000.00 .00 1,000.00 .00 .98 .00 .00 234.94 300.00 98.75 300.00 .00 .00 111.97 33.47 34.34 100.00 89.25 300.00 200.00 11,037.33 16,420.15 18,505.64 17,404.12 20,000.00 12,474.66 20,000.00 .00 .00 .00 .00 .00 1,000.00 .00 1,000.00 .00 .00 57.40 .00 .00 .00 .00 .00 .00 5,847.23 22,473.20 19,731.19 34,051.04 28,000.00 21,215.81 20,000.00 (8,000.00) 2,290.16 6,982.24 70.00 .00 .00 87.15 .00 .00 .00 1,639.00 507.50 .00 2,000.00 .00 2,000.00 .00 9.84 .00 .00 .00 .00 .00 .00 .00 49,772.00 49,772.00 50,947.00 50,946.60 50,942.00 50,941.44 49,325.00 (1,617.00) 222.50 249.70 287.46 300.84 .00 273.50 325.00 325.00 1,685.00 43.98 .00 .00 .00 .00 .00 .00 50,603.87 46,077.31 37,398.73 25,380.38 45,000.00 27,806.32 40,000.00 (5,000.00) 1,542.22 774.59 1,448.46 1,523.58 2,000.00 .00 2,000.00 .00 79.97 152.70 167.82 466.58 5,000.00 19.68 3,000.00 (2,000.00) .00 350.00 .00 .00 .00 .00 .00 .00 $137,087.08 $153,733.36 $137,299.13 $138,343.35 $165,942.00 $121,859.27 $147,900.00 ($18,042.00) $519,615.68 $596,963.00 $599,568.48 $636,663.69 $715,332.00 $518,458.29 $700,217.00 ($15,115.00) 431.110 Litigation Expenses 19,028.85 .00 .00 .00 .00 .00 .00 .00 431.120 Legal Fees 41,788.12 26,042.45 16,164.56 34,890.60 35,000.00 17,459.28 70,000.00 35,000.00 Legal Services Totals $60,816.97 $26,042.45 $16,164.56 $34,890.60 $35,000.00 $17,459.28 $70,000.00 $35,000.00 Support Goods & Services 450.230 Advertising / Hearings 450.240 Filing / Record Fees 450.245 Title Search Fees Run by Dora Cross on 04/15/2026 15:56:53 PM 9,781.09 12,122.28 12,496.65 12,831.69 12,000.00 679.77 14,000.00 2,000.00 2,798.00 2,657.00 3,628.70 2,491.00 3,000.00 1,545.00 3,000.00 .00 7,500.00 3,025.00 3,640.00 5,880.00 4,000.00 .00 4,000.00 .00 Page 5 of 73 W gODIA.KISLAND B OR O 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 115 - Borough Attorney Support Goods & Services 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 $20,233.85 $91,600.00 $36,600.00 Department 120 - Finance Department Personnel Services 410.110 Salaries 413,112.92 493,859.20 430,813.72 427,965.23 484,249.00 356,767.27 522,153.00 37,904.00 410.120 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 49.69 426.63 485.00 356.86 523.00 38.00 420.120 FICA Taxes 31,819.41 36,399.59 31,638.55 31,494.58 37,122.00 26,043.42 40,021.00 2,899.00 420.130 Group Insurance 156,197.60 166,540.51 144,146.46 147,055.42 168,600.00 130,558.36 205,800.00 37,200.00 420.140 Retirement 129,734.89 122,167.60 107,683.26 112,303.19 137,471.00 101,079.40 156,109.00 18,638.00 420.150 Workers Compensation 1,565.56 1,581.02 1,374.30 1,830.48 1,747.00 820.68 1,218.00 (529.00) Personnel Services Totals $751,062.73 $820,789.52 $715,790.92 $721,109.94 $830,674.00 $615,652.02 $926,824.00 $96,150.00 Professional Services 430.140 Contracted Services .00 .00 .00 23,410.14 .00 2,581.20 .00 .00 Professional Services Totals $0.00 $0.00 $0.00 $23,410.14 $0.00 $2,581.20 $0.00 $0.00 Support Goods & Services 450.100 Office Supplies 1,455.85 1,971.83 1,564.93 1,318.94 2,000.00 1,877.55 2,000.00 .00 450.120 Printing / Binding 10,043.77 13,206.29 11,439.24 11,387.24 12,000.00 3,096.87 14,000.00 2,000.00 450.140 Dues / Books / Subscriptions 3,336.07 2,073.06 2,304.30 1,249.00 3,500.00 573.98 2,500.00 (1,000.00) 450.160 Furniture / Fixtures .00 728.63 .00 .00 .00 155.00 3,000.00 3,000.00 450.170 Machinery/ Equipment <$5000 .00 .00 .00 13,647.39 .00 (3,184.11) .00 .00 450.210 Food / Business Lunch/Meeting Rooms 58.62 135.24 .00 .00 150.00 .00 .00 (150.00) 450.220 Insurance & Bonding 2,925.00 679.90 3,200.00 3,200.00 3,200.00 3,077.78 3,300.00 100.00 450.270 Continuing Education 1,978.00 2,682.65 1,937.73 5,242.04 3,500.00 535.00 3,000.00 (500.00) 450.290 Recruit/ Relocation 2,276.69 .00 880.19 198.69 .00 118.99 150.00 150.00 450.330 Rent 66,556.00 66,556.00 65,953.00 65,952.60 65,944.00 65,944.08 65,944.00 .00 450.340 Telephone/Communications 442.67 506.21 594.53 631.92 500.00 581.22 600.00 100.00 450.430 Maint & Repairs .00 .00 185.74 .00 .00 .00 .00 .00 Support Goods & Services Totals $89,072.67 $88,539.81 $88,059.66 $102,827.82 $90,794.00 $72,776.36 $94,494.00 $3,700.00 Allocated to Projects 492.210 Allocated to Land Sales (1,000.00) (1,000.00) (1,000.00) (1,000.00) (1,000.00) (1,000.00) (1,000.00) .00 Run by Dora Cross on 04/15/2026 15:56:53 PM Page 6 of 73 W 0- °°,;; gODIA.KISLAND B OR O 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 120 - Finance Department Allocated to Projects 492.530 Allocated to Solid Waste (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) (10,000.00) .00 492.540 Allocated to Hospital (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) (25,319.00) .00 492.555 Allocated to KFRC (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) (12,000.00) .00 Allocated to Projects Totals ($48,319.00) ($48,319.00) ($48,319.00) ($48,319.00) ($48,319.00) ($48,319.00) ($48,319.00) $0.00 Department 120 - Finance Department Totals $791,816.40 $861,010.33 $755,531.58 $799,028.90 $873,149.00 $642,690.58 $972,999.00 $99,850.00 Department 125 - Information Technology Personnel Services 410.110 Salaries 229,581.00 236,199.52 315,472.60 320,391.85 340,740.00 252,833.94 348,942.00 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 5,000.00 .00 410.152 Cell Phone Stipend 2,924.19 3,100.00 3,551.61 3,600.00 3,600.00 2,641.94 3,600.00 .00 420.110 Unemployment Taxes 22.45 23.86 35.98 320.33 349.00 247.12 353.00 4.00 420.120 FICA Taxes 17,573.75 19,740.25 23,595.54 24,031.43 26,725.00 18,953.52 26,969.00 244.00 420.130 Group Insurance 64,926.98 70,685.77 103,039.21 108,051.95 112,400.00 85,340.93 117,600.00 5,200.00 420.140 Retirement 68,007.54 59,346.24 76,260.13 84,476.97 97,948.00 70,111.22 104,124.00 6,176.00 420.150 Workers Compensation 828.52 791.25 816.75 1,155.98 1,258.00 574.36 821.00 (437.00) Personnel Services Totals $387,964.62 $410,424.82 $523,916.53 $542,080.83 $588,020.00 $430,757.73 $607,409.00 $19,389.00 Professional 5eruices 430.140 Contracted Services 533.93 527.00 .00 .00 25,000.00 262.50 25,000.00 .00 Professional Services Totals $533.93 $527.00 $0.00 $0.00 $25,000.00 $262.50 $25,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 93.01 718.04 262.41 193.21 1,000.00 658.20 1,000.00 .00 450.110 Operating Supplies 526.50 536.85 8,235.64 13,965.25 4,000.00 345.68 2,500.00 (1,500.00) 450.115 Computer Software <$5000 686.01 9,126.71 5,952.22 64.00 2,500.00 .00 5,000.00 2,500.00 450.120 Printing / Binding 2,199.10 2,546.28 2,306.81 2,260.93 2,160.00 1,347.44 .00 (2,160.00) 450.140 Dues/ Books/ Subscriptions .00 79.98 .00 389.95 .00 .00 .00 .00 450.160 Furniture / Fixtures 92.02 .00 .00 .00 3,200.00 1,215.27 .00 (3,200.00) 450.170 Machinery/ Equipment <$5000 14,597.87 98,802.04 66,708.80 41,050.58 25,500.00 1,093.98 23,000.00 (2,500.00) 450.210 Food / Business Lunch/Meeting Rooms .00 246.89 119.76 .00 .00 .00 .00 .00 450.221 Property Insurance .00 .00 285.00 334.00 .00 3,899.03 4,000.00 4,000.00 450.224 Insurance Coverage Discounts .00 .00 (57.00) (16.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 396.28 .00 .00 .00 .00 .00 .00 450.270 Continuing Education 383.98 2,825.23 (875.00) 199.00 .00 .00 .00 .00 450.280 Staff Training .00 .00 149.00 .00 1,000.00 .00 .00 (1,000.00) 450.290 Recruit/ Relocation 4,628.64 8,355.80 185.05 .00 .00 .00 .00 .00 450.330 Rent 70,174.00 70,174.00 63,074.00 63,074.40 63,074.00 63,073.80 63,074.00 .00 Run by Dora Cross on 04/15/2026 15:56:53 PM Page 7 of 73 W 0 gODZAg ISLAND AA B OR O 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 125 - Information Technology Support Goods & Services 450.340 Telephone/Communications 3,752.22 4,252.22 4,916.01 4,690.60 6,040.00 3,492.79 6,040.00 .00 450.430 Maint & Repairs 4,795.81 4,845.31 21,099.45 4,335.89 5,000.00 2,433.07 5,000.00 .00 450.435 Maint Agreements 298,317.00 235,512.47 458,157.45 386,612.35 466,995.00 494,764.73 460,000.00 (6,995.00) Support Goods & Services Totals $400,246.16 $438,418.10 $630,519.60 $517,154.16 $580,469.00 $572,323.99 $569,614.00 ($10,855.00) Capital Outlay 470.100 Machinery / Equipment >$5000 .00 .00 61,447.87 .00 58,000.00 25,085.30 .00 (58,000.00) Capital Outlay Totals $0.00 $0.00 $61,447.87 $0.00 $58,000.00 $25,085.30 $0.00 ($58,000.00) Department 125 - Information Technology Totals $788,744.71 $849,369.92 $1,215,884.00 $1,059,234.99 $1,251,489.00 $1,028,429.52 $1,202,023.00 ($49,466.00) Department 130 - Assessing Department Personnel Services 410.110 Salaries 419,512.78 335,191.37 377,564.82 425,101.76 438,783.00 328,426.66 513,296.00 74,513.00 410.120 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 1,200.00 900.00 1,200.00 .00 420.110 Unemployment Taxes 8,546.20 33.43 44.55 424.71 440.00 329.17 517.00 77.00 420.120 FICA Taxes 33,133.21 26,161.35 28,643.85 34,423.97 33,659.00 24,376.43 39,588.00 5,929.00 420.130 Group Insurance 120,718.10 111,436.94 123,747.01 152,947.08 168,600.00 131,000.38 205,800.00 37,200.00 420.140 Retirement 109,201.29 82,868.10 93,947.06 108,859.32 124,307.00 93,335.98 154,063.00 29,756.00 420.150 Workers Compensation 13,960.12 10,567.75 11,777.17 16,020.34 13,859.00 6,121.94 7,167.00 (6,692.00) Personnel Services Totals $730,023.33 $584,099.39 $643,920.10 $776,354.21 $780,848.00 $585,290.54 $924,631.00 $143,783.00 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 11,526.50 75,000.00 .00 431.120 Legal Fees 12,916.00 7,401.70 11,929.95 13,298.95 30,000.00 9,138.00 30,000.00 .00 Legal Services Totals $63,733.50 $117,711.01 $96,631.57 $26,657.46 $105,000.00 $20,664.50 $105,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 922.82 1,278.68 2,359.30 1,472.41 4,000.00 792.77 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 6,850.27 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 1,821.00 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 1,220.10 1,000.00 .00 Run by Dora Cross on 04/15/2026 15:56:54 PM Page 8 of 73 W gODZAg ISLAND AA B OR O 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 EXPENSE Department 130 - Assessing Department Support Goods & Services 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 .00 450.270 Continuing Education 4,562.12 3,815.26 6,624.45 5,002.00 10,000.00 985.20 10,000.00 .00 450.290 Recruit / Relocation 90.78 183.05 116.64 94.95 .00 191.95 .00 .00 450.300 Travel/ Per Diem 8,145.00 607.74 174.00 7,925.88 25,000.00 18,694.01 25,000.00 .00 450.330 Rent 42,528.00 42,528.00 47,822.00 47,822.40 47,805.00 47,805.84 47,805.00 .00 450.340 Telephone/Communications 316.19 361.62 424.68 451.37 400.00 415.14 400.00 .00 Support Goods & Services Totals $63,785.70 $67,170.35 $67,384.72 $72,284.28 $99,705.00 $79,639.10 $100,205.00 $500.00 Capital Outlay 470.110 Furniture / Fixtures .00 .00 .00 68.00 .00 .00 .00 .00 Capital Outlay Totals $0.00 $0.00 $0.00 $68.00 $0.00 $0.00 $0.00 $0.00 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 $684,094.14 $1,128,336.00 $144,283.00 Department 135 - Engineering / Facilities Personnel Services 410.110 Salaries 185,618.23 191,175.90 250,333.04 364,717.73 391,500.00 202,589.67 507,678.00 116,178.00 410.120 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 4,556.62 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 2,476.67 2,400.00 804.00 420.110 Unemployment Taxes 18.33 18.65 30.16 325.30 428.00 203.93 514.00 86.00 420.120 FICA Taxes 13,895.56 14,479.52 19,516.07 28,062.45 32,767.00 15,408.33 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 76,156.86 176,400.00 40,396.00 420.140 Retirement 66,809.46 42,731.37 66,376.53 92,115.42 111,485.00 62,974.73 152,536.00 41,051.00 420.150 Workers Compensation 3,645.59 2,906.52 4,006.23 7,356.04 5,905.00 2,830.12 4,546.00 (1,359.00) Personnel Services Totals $338,621.79 $315,802.37 $436,902.17 $612,193.91 $714,685.00 $367,196.93 $886,863.00 $172,178.00 Support Goods & Services 450.100 Office Supplies 726.75 1,423.24 4,028.68 917.33 1,800.00 450.19 800.00 (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 2,596.46 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 Run by Dora Cross on 04/15/2026 15:56:54 PM Page 9 of 73 W gODIA.KISLAND B OR O 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 Support Goods & Services 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 1,200.00 581.22 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 $97,069.95 $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 $464,266.88 $993,969.00 $161,229.00 Department 140 - Community Development Personnel Services 410.110 Salaries 239,862.39 200,004.79 275,153.58 296,137.75 339,241.00 200,342.97 335,828.00 (3,413.00) 410.130 Overtime 1,301.70 1,537.53 2,974.37 4,647.77 5,000.00 2,433.12 5,000.00 .00 410.152 Cell Phone Stipend 1,253.20 1,540.41 2,255.43 2,400.00 2,400.00 1,173.33 2,400.00 .00 420.110 Unemployment Taxes 23.92 1,589.08 33.58 297.59 347.00 202.49 343.00 (4.00) 420.120 FICA Taxes 19,408.45 16,850.33 22,903.88 23,650.65 26,518.00 15,806.66 26,257.00 (261.00) 420.130 Group Insurance 94,120.04 65,139.58 88,282.77 95,331.58 112,400.00 73,743.17 117,600.00 5,200.00 420.140 Retirement 71,609.19 45,889.60 69,336.84 78,462.99 97,524.00 57,390.75 101,703.00 4,179.00 420.150 Workers Compensation 3,424.36 2,868.05 3,310.63 4,266.28 3,843.00 878.98 2,166.00 (1,677.00) Personnel Services Totals $431,003.25 $335,419.37 $464,251.08 $505,194.61 $587,273.00 $351,971.47 $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 10,186.31 20,000.00 .00 Professional Services Totals $15,276.50 $26,901.25 $11,102.75 $10,362.12 $21,500.00 $10,186.31 $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 7,905.00 10,000.00 .00 Legal Services Totals $5,276.00 $7,880.00 $6,726.69 $4,974.00 $10,000.00 $7,905.00 $10,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 1,409.79 1,041.49 995.32 741.93 1,500.00 330.91 1,500.00 .00 450.120 Printing / Binding 2,123.53 3,367.72 1,862.65 2,378.12 6,000.00 1,320.44 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 .00 500.00 129.99 500.00 .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 Run by Dora Cross on 04/15/2026 15:56:54 PM Page 10 of 73 W gODIA.KISLAND B OR O 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 140 - Community Development Support Goods & Services 450.230 Advertising / Hearings 2,650.79 4,133.10 5,171.09 2,033.50 5,500.00 1,979.47 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 (8,000.00) 450.290 Recruit/ Relocation 12,833.69 9,477.88 14,794.39 774.10 .00 174.30 .00 .00 450.300 Travel/ Per Diem .00 .00 .00 .00 10,000.00 1,144.00 2,500.00 (7,500.00) 450.302 Commission Travel/Training 650.00 .00 .00 120.00 2,000.00 .00 1,000.00 (1,000.00) 450.330 Rent 68,472.00 68,472.00 55,448.00 55,448.40 55,428.00 55,427.76 55,428.00 .00 450.340 Telephone/Communications 316.19 361.62 424.68 451.37 .00 415.14 500.00 500.00 450.480 Boards & Committees 15,200.00 15,200.00 14,400.00 16,200.00 16,800.00 11,800.00 16,800.00 .00 Support Goods & Services Totals $104,516.90 $103,549.14 $99,796.56 $85,871.48 $121,728.00 $77,170.89 $105,728.00 ($16,000.00) Department 140 -Community Development Totals $556,072.65 $473,749.76 $581,877.08 $606,402.21 $740,501.00 $447,233.67 $728,525.00 ($11,976.00) Department 142 - Building Official Professional Services 430.140 Contracted Services 157,470.99 194,528.60 176,085.75 200,935.15 180,000.00 135,760.46 180,000.00 .00 Professional Services Totals $157,470.99 $194,528.60 $176,085.75 $200,935.15 $180,000.00 $135,760.46 $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 $156,069.50 $200,309.00 $14.00 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 Contributio 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 Run by Dora Cross on 04/15/2026 15:56:54 PM Page 11 of 73 W v 0) 01 M 0 0 a, 'ODLAg ISLAND B OR Q UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount Budget Worksheet Report Budget Year 2027 2026 Amended 2026 Actual 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 .00 420.130 Group Insurance .00 .00 .00 .00 .00 2,531.00 .00 .00 420.140 Retirement (.31) 229.55 .00 (4,674.44) .00 (.02) .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 $12,157.79 $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 27,430.85 10,000.00 7,200.00 Audit Expense Totals $109,350.95 $128,934.15 $124,170.46 $147,276.96 $157,800.00 $147,930.85 $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 1,716.98 2,000.00 (500.00) 450.120 Printing / Binding 14,815.72 5,728.26 8,669.96 16,277.53 9,000.00 1,191.97 12,200.00 3,200.00 450.130 Postage 11,919.85 5,802.81 9,379.46 14,368.07 9,000.00 5,981.92 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 .00 450.228 Auto Liability Insurance .00 .00 .00 7,294.13 .00 4,075.78 4,100.00 4,100.00 450.230 Advertising / Hearings 257.45 1,124.00 .00 .00 .00 .00 .00 .00 450.251 Miscellaneous 49.28 27.60 50,925.20 256.16 .00 242.03 .00 .00 450.290 Recruit/ Relocation .00 .00 500.00 .00 .00 .00 .00 .00 450.300 Travel/ Per Diem .00 5,456.50 .00 .00 .00 .00 .00 .00 450.320 Bad Debt Expense 9,995.54 429.80 325.96 9,529.61 .00 17.96 .00 .00 450.323 Collection Expense .00 22.00 8.30 .00 .00 .00 .00 .00 450.325 Settlement Costs .00 .00 588,300.83 .00 .00 .00 .00 .00 450.327 Fines 8,462.36 12.60 .00 .00 .00 573.71 .00 .00 Run by Dora Cross on 04/15/2026 15:56:54 PM Page 12 of 73 W 0 gODIA.KISLAND B OR O 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 165 - General Administration Support Goods & Services 450.330 Rent .00 .00 49,987.20 49,987.20 37,135.00 37,120.68 38,751.00 1,616.00 450.340 Telephone/Communications 63.29 72.35 84.96 90.27 100.00 83.04 100.00 .00 450.350 Electricity .00 12.68 .00 .00 .00 .00 .00 .00 450.360 Fuel- Heating .00 34.24 .00 .00 .00 .00 .00 .00 450.365 Fuel - Vehicle 3,042.52 3,168.17 2,363.54 2,176.49 4,000.00 1,227.50 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 2,054.24 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 9,021.55 12,000.00 .00 Support Goods & Services Totals $76,515.43 $59,200.03 $751,273.66 $161,093.99 $124,255.00 $201,821.59 $132,451.00 $8,196.00 Capital Projects 452.110 Administration Travel 461.220 Travel Insurance Coverage .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 $0.00 950.00 950.00 .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 .00 7,500.00 .00 .00 (7,500.00) Equipment Totals $3,802.00 $5,078.42 $8,157.42 $0.00 $7,500.00 $0.00 $0.00 ($7,500.00) 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 $362,955.23 $301,496.00 $4,891.00 Department 172 - Parks & Recreation Personnel Services 410.110 Salaries 1,980.99 925.15 342.00 .00 .00 1,936.09 .00 .00 410.120 Temporary Help 1,921.80 2,097.67 2,551.50 2,891.03 5,000.00 2,003.39 5,000.00 .00 410.130 Overtime 21.05 .00 51.30 .00 .00 56.07 .00 .00 420.110 Unemployment Taxes .20 .10 .05 .00 5.00 2.01 .00 (5.00) 420.120 FICA Taxes 283.03 242.91 213.64 231.27 383.00 300.29 .00 (383.00) 420.130 Group Insurance 592.10 325.05 87.70 .00 .00 478.90 .00 .00 420.140 Retirement 416.96 219.63 85.90 .00 .00 434.10 .00 .00 420.150 Workers Compensation 322.61 143.09 111.34 154.27 215.00 105.51 .00 (215.00) Personnel Services Totals $5,538.74 $3,953.60 $3,443.43 $3,276.57 $5,603.00 $5,316.36 $5,000.00 ($603.00) Run by Dora Cross on 04/15/2026 15:56:54 PM Page 13 of 73 W 0 A� 'ODIAg ISIAND B OR O UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount Budget Worksheet Report Budget Year 2027 2026 Amended 2026 Actual Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 100 - General Fund EXPENSE Department 172 - Parks & Recreation Professional Services 430.140 Contracted Services 13,427.50 .00 .00 2,083.33 .00 .00 .00 .00 Profession/5ervicesTotals $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 1,500.00 5,000.00 .00 450.430 Maint & Repairs 9.29 5,871.49 .00 18,881.99 25,000.00 421.40 25,000.00 .00 Support Goods & Services Totals $3,158.81 $8,806.49 $2,723.50 $18,881.99 $44,500.00 $1,921.40 $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 $7,237.76 $49,500.00 ($150,603.00) 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 Personnel5ervices Totals $0.00 $383.77 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services 9,115.00 10,198.27 13,548.46 36,250.05 100,000.00 16,885.14 100,000.00 .00 Professional Services Totals $9,115.00 $10,198.27 $13,548.46 $36,250.05 $100,000.00 $16,885.14 $100,000.00 $0.00 Legal Services 431.120 Legal Fees .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 2,229.45 3,000.00 .00 Run by Dora Cross on 04/15/2026 15:56:55 PM Page 14 of 73 W gODIA.KISLAND B OR O 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 175 - Emergency Preparedness Support Goods & Services 450.360 Fuel - Heating 963.59 1,612.98 1,480.94 716.90 1,500.00 821.18 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 Department 175 - Emergency Preparedness Totals Department 186 - Animal Control Contracted Services 444.110 Animal Control Contracted Services Totals Department 186 - Animal Control Totals 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 Department 191 - Kodiak Colleges & Libraries Contributions 448.350 Kodiak Colleges 448.900 Public Libraries Contributions Totals Department 191 -Kodiak Colleges & Libraries Totals Department 192 - Non Profit Funding Sub -Department 110 - Health & Social Services Contributions 448.307 Humane Society 448.308 Womens Resource Center 448.310 American Red Cross 448.319 Hospice of Kodiak 448.322 Senior Citizen Support 448.324 Hope Community Resources 448.353 Kodiak Reentry Inc 448.380 Salvation Army 448.382 Brother Francis Shelter 448.402 Kodiak Area Transit System Run by Dora Cross on 04/15/2026 15:56:55 PM $1,868.23 $5,538.44 $4,261.66 $19,295.83 $26,000.00 $3,780.49 $17,000.00 ($9,000.00) $10,983.23 $16,460.48 $17,810.12 $55,545.88 $126,000.00 $20,665.63 $117,000.00 ($9,000.00) 121,000.00 150,430.00 152,310.00 154,430.00 156,930.00 156,930.00 152,200.00 (4,730.00) $121,000.00 $150,430.00 $152,310.00 $154,430.00 $156,930.00 $156,930.00 $152,200.00 ($4,730.00) $121,000.00 $150,430.00 $152,310.00 $154,430.00 $156,930.00 $156,930.00 $152,200.00 ($4,730.00) 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 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 4,421.00 .00 4,675.00 4,000.00 .00 5,000.00 .00 .00 24,558.00 25,000.00 23,375.00 20,000.00 .00 25,000.00 .00 .00 2,947.00 5,000.00 4,675.00 4,000.00 .00 5,000.00 .00 .00 4,421.00 5,000.00 4,675.00 4,000.00 .00 6,000.00 .00 .00 24,558.00 25,000.00 23,375.00 20,000.00 .00 25,000.00 .00 .00 4,421.00 5,000.00 4,675.00 4,000.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 25,000.00 .00 .00 24,558.00 .00 23,375.00 20,000.00 .00 25,000.00 .00 .00 .00 10,000.00 14,025.00 20,000.00 .00 25,000.00 .00 .00 .00 5,000.00 4,675.00 4,000.00 .00 5,000.00 .00 .00 Page 15 of 73 W v 01 0 gODIA.KISLAND B OR O 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 448.412 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 Sub -Department 120 - Education / Culture & Recreation Contributions 448.309 Alutiiq Museum & Archaeological Repository 448.330 KMXT Public Radio 448.332 Historical Society 448.340 Kodiak Art Council 448.344 Chiniak Public Library 448.357 Island Trails Network 448.361 Kodiak Area Mentor Program 448.366 KANA Family Center 448.371 Kodiak Soil & Water Conservation 448.381 Native Village of Port Lions 448.394 Kodiak Middle School PTSA 448.397 Kodiak 4-H 448.405 Kodiak Teen Court 448.406 Kodiak Maritime Museum 448.409 Rural Alaska Community Action Program 448.410 St. Paul Preschool 448.411 Kodiak Archipelago Leadership Institute 448.414 Kodiak History Museum 448.416 Island Grad Project 448.417 University Of Alaska 448.418 Native Village of Afognak 448.910 Funding / Non -Profits Contributions Totals Run by Dora Cross on 04/15/2026 15:56:55 PM 4,421.00 5,000.00 4,675.00 4,000.00 .00 5,000.00 .00 .00 9,824.00 20,000.00 18,700.00 20,000.00 .00 25,000.00 .00 .00 .00 .00 .00 .00 .00 5,000.00 .00 .00 7,367.00 2,500.00 4,675.00 4,000.00 .00 5,000.00 .00 .00 .00 .00 1,000.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 5,000.00 .00 .00 4,421.00 2,500.00 4,675.00 4,000.00 .00 5,000.00 .00 .00 4,912.00 15,000.00 .00 15,000.00 .00 24,524.00 .00 .00 4,814.00 5,000.00 4,675.00 4,000.00 .00 5,000.00 .00 .00 .00 .00 4,675.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 3,500.00 .00 .00 .00 .00 .00 .00 .00 5,000.00 .00 .00 5,992.00 5,000.00 4,675.00 4,000.00 .00 5,000.00 .00 .00 4,912.00 5,000.00 2,337.50 4,000.00 .00 5,000.00 .00 .00 3,929.00 .00 .00 1,000.00 .00 .00 .00 .00 3,000.00 .00 .00 .00 .00 .00 .00 .00 9,824.00 .00 .00 .00 .00 .00 .00 .00 9,824.00 5,000.00 2,805.00 .00 .00 .00 .00 .00 .00 .00 4,369.86 .00 .00 .00 .00 .00 .00 .00 14,681.75 .00 .00 .00 .00 .00 .00 .00 4,675.00 .00 .00 .00 .00 .00 .00 .00 .00 8,000.00 100,000.00 15,000.00 85,000.00 (15,000.00) $73,240.00 $65,000.00 $76,619.11 $68,000.00 $100,000.00 $113,024.00 $85,000.00 ($15,000.00) Page 16 of 73 W Iv Z3 v CD Go r cD W C Q CQ CD v ID 0 0 gODZAg ISLAND AA B OR O 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 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 ($15,000.00) 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 ($30,000.00) 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 .00 954,667.00 (1,272,111.00) 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 $954,667.00 ($1,272,111.00) Department 195 - Transfers Out Totals $2,603,196.00 $0.00 $995,618.00 $1,645,805.59 $2,226,778.00 $0.00 $954,667.00 ($1,272,111.00) EXPENSE TOTALS $8,067,801.88 $5,511,526.20 $7,720,146.07 $8,099,658.02 $9,753,884.00 $5,464,488.70 $8,649,106.00 ($1,104,778.00) 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 $7,962,949.33 $8,649,106.00 ($1,104,778.00) EXPENSE TOTALS $8,067,801.88 $5,511,526.20 $7,720,146.07 $8,099,658.02 $9,753,884.00 $5,464,488.70 $8,649,106.00 ($1,104,778.00) Fund 100 - General Fund Totals $763,599.26 $9,300,010.04 $2,759,312.20 $2,459,139.90 $0.00 $2,498,460.63 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:55 PM Page 17 of 73 W v ID 0 gODIA.KISLAND B OR O 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 201 - Education Support Fund REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 9,176,893.65 10,667,786.73 10,703,957.74 11,272,543.50 12,212,158.00 12,229,539.89 13,589,496.00 1,377,338.00 311.200 Personal Property Tax 1,068,041.35 1,259,033.36 1,175,907.16 1,149,545.19 1,356,906.00 1,296,917.04 1,509,944.00 153,038.00 Property Tax Totals Department 000 - Fund Revenues Totals REVENUE TOTALS EXPENSE Department 201 - Education Support Audit Expense 432.100 Professional Services 432.110 Out of Pocket Expenses Service District Maint 446.125 Grading / Ditching $10,244,935.00 $11,926,820.09 $11,879,864.90 $12,422,088.69 $13,569,064.00 $13,526,456.93 $15,099,440.00 $1,530,376.00 $10,244,935.00 $11,926,820.09 $11,879,864.90 $12,422,088.69 $13,569,064.00 $13,526,456.93 $15,099,440.00 $1,530,376.00 $10,244,935.00 $11,926,820.09 $11,879,864.90 $12,422,088.69 $13,569,064.00 $13,526,456.93 $15,099,440.00 $1,530,376.00 48,481.75 53,910.00 54,095.64 65,595.83 55,000.00 42,130.16 55,000.00 .00 3,649.94 .00 4,211.25 3,959.17 .00 3,657.42 .00 .00 Audit Expense Totals $52,131.69 $53,910.00 $58,306.89 $69,555.00 $55,000.00 $45,787.58 $55,000.00 $0.00 .00 .00 643.60 7,175.00 .00 .00 .00 .00 Service District Maint Totals $0.00 $0.00 $643.60 $7,175.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.221 Property Insurance 450.222 General Liablity Insurance Coverage 450.224 Insurance Coverage Discounts 450.226 Mobile Equipment Insurance 450.228 Auto Liability Insurance 450.320 Bad Debt Expense 450.380 Snow Removal / Sanding 450.430 Maint & Repairs 450.450 Contingencies Support Goods & Services Totals 343,755.00 429,401.00 432,081.00 492,565.00 334,000.00 418,352.97 334,000.00 .00 193,975.63 206,076.00 184,029.14 221,814.80 180,000.00 .00 180,000.00 .00 (49,530.00) (32,868.00) (31,869.00) (8,661.00) .00 .00 .00 .00 987.00 987.00 987.00 1,508.00 1,000.00 .00 1,000.00 .00 .00 .00 .00 22,461.00 .00 .00 .00 .00 2,854.61 50.95 20.82 3,260.81 .00 46.29 .00 .00 78,152.50 46,155.00 83,207.50 26,828.80 40,000.00 51,990.00 40,000.00 .00 3,245.81 33,266.67 59,707.23 29,444.76 20,000.00 8,675.00 20,000.00 .00 .00 .00 .00 .00 589,507.00 .00 484,037.00 (105,470.00) $573,440.55 $683,068.62 $728,163.69 $789,222.17 $1,164,507.00 $479,064.26 $1,059,037.00 ($105,470.00) Equipment 466.220 Auto Liability Insurance 20,517.00 20,577.37 22,719.56 .00 20,000.00 .00 20,000.00 .00 Equipment Totals $20,517.00 $20,577.37 $22,719.56 $0.00 $20,000.00 $0.00 $20,000.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:55 PM Page 18 of 73 W gODIA.KISLAND B OR O 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 201 - Education Support Fund EXPENSE Department 201- Education Support Operating Transfers Out 494.290 KIBSD 9,812,009.37 11,197,738.96 11,395,431.08 11,453,866.64 12,329,557.00 12,329,556.50 13,965,403.00 1,635,846.00 Operating Transfers Out Totals $9,812,009.37 $11,197,738.96 $11,395,431.08 $11,453,866.64 $12,329,557.00 $12,329,556.50 $13,965,403.00 $1,635,846.00 Department 201 - Education Support Totals $10,458,098.61 $11,955,294.95 $12,205,264.82 $12,319,818.81 $13,569,064.00 $12,854,408.34 $15,099,440.00 $1,530,376.00 EXPENSE TOTALS $10,458,098.61 $11,955,294.95 $12,205,264.82 $12,319,818.81 $13,569,064.00 $12,854,408.34 $15,099,440.00 $1,530,376.00 Fund 201 - Education Support Fund Totals REVENUE TOTALS $10,244,935.00 $11,926,820.09 $11,879,864.90 $12,422,088.69 $13,569,064.00 $13,526,456.93 $15,099,440.00 $1,530,376.00 EXPENSE TOTALS $10,458,098.61 $11,955,294.95 $12,205,264.82 $12,319,818.81 $13,569,064.00 $12,854,408.34 $15,099,440.00 $1,530,376.00 Fund 201 - Education Support Fund Totals ($213,163.61) ($28,474.86) ($325,399.92) $102,269.88 $0.00 $672,048.59 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:55 PM Page 19 of 73 W a gODIA.KISLAND B OR O 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 210 - Land Sales REVENUE Department 000 - Fund Revenues Licenses & Permits 322.100 Annual Use Permit 6,000.00 9,600.00 8,400.00 8,400.00 7,200.00 7,200.00 7,200.00 .00 Licenses & Permits Totals $6,000.00 $9,600.00 $8,400.00 $8,400.00 $7,200.00 $7,200.00 $7,200.00 $0.00 Interest Earnings 361.100 Interest Earnings 17,804.87 37,488.50 49,405.48 58,679.53 .00 41,983.56 .00 .00 361.300 Change in Fair Market Value (100,529.76) (24,297.52) 34,148.47 26,829.89 .00 11,213.20 .00 .00 Interest Earnings Totals ($82,724.89) $13,190.98 $83,553.95 $85,509.42 $0.00 $53,196.76 $0.00 $0.00 Rents & Royalties 363.500 Gravel Sales 5,584.64 2,356.82 4,835.92 8,940.12 3,000.00 .00 5,000.00 2,000.00 Rents & Royalties Totals $5,584.64 $2,356.82 $4,835.92 $8,940.12 $3,000.00 $0.00 $5,000.00 $2,000.00 Land Sales Activity 371.100 Land Sale - Principal 9,827.80 10,912.96 11,284.33 10,738.50 13,258.00 10,382.25 2,777.00 (10,481.00) 371.110 Land Sale - Interest 5,612.20 4,627.04 3,455.67 2,538.10 1,082.00 867.75 39.00 (1,043.00) 371.120 Land Sale - Fees & Penalties .00 .00 .00 143.40 .00 .00 .00 .00 Land Sales Activity Totals $15,440.00 $15,540.00 $14,740.00 $13,420.00 $14,340.00 $11,250.00 $2,816.00 ($11,524.00) Miscellaneous - Classified 380.170 Other .00 .00 .00 500.00 .00 .00 .00 .00 380.190 Land Leases 80.00 100.00 105.00 590.00 580.00 80.00 580.00 .00 Miscellaneous - Classified Totals $80.00 $100.00 $105.00 $1,090.00 $580.00 $80.00 $580.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 33,030.00 .00 73,654.00 40,624.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $33,030.00 $0.00 $73,654.00 $40,624.00 Operating Transfers In 391.455 Capital Projects transfer in .00 .00 .00 59,666.11 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $0.00 $0.00 $59,666.11 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals ($55,620.25) $40,787.80 $111,634.87 $177,025.65 $58,150.00 $71,726.76 $89,250.00 $31,100.00 REVENUE TOTALS ($55,620.25) $40,787.80 $111,634.87 $177,025.65 $58,150.00 $71,726.76 $89,250.00 $31,100.00 EXPENSE Department 231 - Resource Management Personnel Services 410.110 Salaries .00 143.84 .00 .00 .00 .00 .00 .00 410.140 Allocated Salaries 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 .00 420.110 Unemployment Taxes .00 .01 .00 .00 .00 .00 .00 .00 420.120 FICA Taxes .00 11.01 .00 .00 .00 .00 .00 .00 420.140 Retirement .00 31.64 .00 .00 .00 .00 .00 .00 420.150 Workers Compensation .00 6.44 .00 .00 .00 .00 .00 .00 Personnel Services Totals $1,000.00 $1,192.94 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:55 PM Page 20 of 73 W v 0 gODIA.KISLAND B OR O 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 210 - Land Sales EXPENSE Department 231 - Resource Management Professional Services 430.140 Contracted Services .00 .00 .00 6,535.00 25,000.00 1,031.25 5,000.00 (20,000.00) Professional Services Totals $0.00 $0.00 $0.00 $6,535.00 $25,000.00 $1,031.25 $5,000.00 ($20,000.00) Legal Services 431.120 Legal Fees .00 6,830.00 420.00 207.00 2,000.00 .00 .00 (2,000.00) Legal Services Totals $0.00 $6,830.00 $420.00 $207.00 $2,000.00 $0.00 $0.00 ($2,000.00) Support Goods & Services 450.220 Insurance & Bonding .00 .00 156.00 .00 150.00 .00 .00 (150.00) 450.222 General Liablity Insurance Coverage 165.00 167.00 19.00 400.00 .00 250.00 250.00 250.00 450.224 Insurance Coverage Discounts (49.00) (48.00) (33.00) (19.00) .00 .00 .00 .00 450.260 Surveys .00 .00 .00 .00 30,000.00 .00 30,000.00 .00 450.263 Real Property Cleanup 51,333.15 .00 27,210.00 18,385.00 .00 6,981.69 50,000.00 50,000.00 450.330 Rent 10,168.00 10,167.00 10,086.00 10,086.00 .00 .00 .00 .00 450.430 Maint & Repairs .00 .00 .00 60.28 .00 2,047.79 3,000.00 3,000.00 Support Goods &Services Totals $61,617.15 $10,286.00 $37,438.00 $28,912.28 $30,150.00 $9,279.48 $83,250.00 $53,100.00 Department 231 - Resource Management Totals $62,617.15 $18,308.94 $38,858.00 $36,654.28 $58,150.00 $11,310.73 $89,250.00 $31,100.00 EXPENSE TOTALS $62,617.15 $18,308.94 $38,858.00 $36,654.28 $58,150.00 $11,310.73 $89,250.00 $31,100.00 Fund 210 - Land Sales Totals REVENUE TOTALS ($55,620.25) $40,787.80 $111,634.87 $177,025.65 $58,150.00 $71,726.76 $89,250.00 $31,100.00 EXPENSE TOTALS $62,617.15 $18,308.94 $38,858.00 $36,654.28 $58,150.00 $11,310.73 $89,250.00 $31,100.00 Fund 210 - Land Sales Totals ($118,237.40) $22,478.86 $72,776.87 $140,371.37 $0.00 $60,416.03 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:55 PM Page 21 of 73 W 0 gODIA.KISLAND B OR O 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 220 - Building & Grounds REVENUE Department 000 - Fund Revenues Federal Grants 331.117 American Rescue Plan 2021 (ARPA) .00 .00 .00 47,419.43 .00 .00 .00 .00 Federal Grants Totals $0.00 $0.00 $0.00 $47,419.43 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 335.190 PERS on Behalf Payment 4,900.30 1,936.72 2,027.67 3,065.00 6,237.00 6,266.79 11,236.00 4,999.00 State Shared Revenues Totals $4,900.30 $1,936.72 $2,027.67 $3,065.00 $6,237.00 $6,266.79 $11,236.00 $4,999.00 Interest Earnings 361.100 Interest Earnings 14,921.80 19,913.76 35,223.79 55,012.95 27,500.00 36,059.03 27,500.00 .00 361.300 Change in Fair Market Value (64,258.48) (11,819.27) 23,692.16 25,153.66 .00 9,728.53 .00 .00 Interest Earnings Totals ($49,336.68) $8,094.49 $58,915.95 $80,166.61 $27,500.00 $45,787.56 $27,500.00 $0.00 Rents & Royalties 363.100 KIB 414,724.00 414,724.00 500,598.20 500,597.40 515,298.00 515,297.88 515,298.00 .00 363.110 City of Kodiak 183,532.80 183,532.80 197,673.00 210,048.09 211,812.00 176,511.00 211,812.00 .00 363.120 KIBSD 196,169.60 194,976.00 194,976.00 168,758.40 168,758.00 168,758.40 168,758.00 .00 363.130 Egan Way Cottages .00 .00 .00 .00 .00 17,666.84 22,928.00 22,928.00 363.140 Borough Building - Annex 13,387.20 13,387.20 10,799.20 7,176.00 7,176.00 .00 .00 (7,176.00) 363.210 Land Sale Fund 10,168.00 10,167.00 10,086.00 10,086.00 .00 .00 .00 .00 Rents & Royalties Totals $817,981.60 $816,787.00 $914,132.40 $896,665.89 $903,044.00 $878,234.12 $918,796.00 $15,752.00 Miscellaneous - Classified 380.170 Other .00 .00 .00 200.00 .00 .00 .00 .00 380.261 Other 120.00 120.00 120.00 120.00 120.00 500.00 620.00 500.00 Miscellaneous - Classified Totals $120.00 $120.00 $120.00 $320.00 $120.00 $500.00 $620.00 $500.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 1,103,967.00 .00 .00 (1,103,967.00) Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $1,103,967.00 $0.00 $0.00 ($1,103,967.00) Operating Transfers In 391.276 Facilities Fund 5,000.00 .00 5,000.00 .00 .00 .00 .00 .00 391.450 Capital Projects .00 .00 .00 34,234.29 .00 .00 .00 .00 Operating Transfers In Totals $5,000.00 $0.00 $5,000.00 $34,234.29 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $778,665.22 $826,938.21 $980,196.02 $1,061,871.22 $2,040,868.00 $930,788.47 $958,152.00 ($1,082,716.00) REVENUE TOTALS $778,665.22 $826,938.21 $980,196.02 $1,061,871.22 $2,040,868.00 $930,788.47 $958,152.00 ($1,082,716.00) EXPENSE Department 165 - General Administration Support Goods & Services 450.110 Operating Supplies .00 .00 .00 90.38 .00 522.55 1,000.00 1,000.00 450.170 Machinery / Equipment <$5000 .00 .00 .00 .00 .00 .00 2,500.00 2,500.00 450.228 Auto Liability Insurance .00 .00 .00 950.00 .00 601.22 600.00 600.00 450.270 Continuing Education .00 .00 .00 165.00 .00 315.00 500.00 500.00 Run by Dora Cross on 04/15/2026 15:56:55 PM Page 22 of 73 W 0 gODIA.KISLAND B OR O 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 220 - Building & Grounds EXPENSE Department 165 - General Administration Support Goods & Services 450.365 Fuel - Vehicle .00 .00 .00 5,633.21 .00 3,747.64 5,500.00 5,500.00 450.440 Auto Maint & Repairs .00 .00 .00 14,503.49 .00 2,935.91 10,000.00 10,000.00 450.451 Licenses & Permits .00 .00 .00 .00 .00 10.00 10.00 10.00 450.461 Safety Supplies .00 .00 .00 487.12 .00 1,019.68 2,000.00 2,000.00 450.540 Clothing Allowance .00 .00 .00 .00 .00 365.61 700.00 700.00 Support Goods & Services Totals $0.00 $0.00 $0.00 $21,829.20 $0.00 $9,517.61 $22,810.00 $22,810.00 Capital Outlay 470.120 Automotive Capital Outlay Totals Department 165 - General Administration Totals Department 232 - Borough Building Personnel Services 410.110 Salaries 410.120 Temporary Help 410.130 Overtime 410.152 Cell Phone Stipend 420.110 Unemployment Taxes 420.120 FICA Taxes 420.130 Group Insurance 420.140 Retirement 420.150 Workers Compensation Personnel Services Totals .00 .00 .00 .00 .00 .00 50,000.00 50,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $50,000.00 $50,000.00 $0.00 $0.00 $0.00 $21,829.20 $0.00 $9,517.61 $72,810.00 $72,810.00 42,485.35 64,184.86 70,778.83 86,191.43 97,037.00 100,883.10 141,317.00 44,280.00 4,892.29 6,477.74 3,941.38 7,298.73 10,000.00 6,576.33 20,000.00 10,000.00 958.83 673.99 1,615.21 1,106.42 1,500.00 836.25 2,000.00 500.00 1,257.42 1,245.80 1,280.00 1,200.00 1,600.00 1,600.00 2,400.00 800.00 461.32 370.43 8.60 83.51 110.00 101.48 166.00 56.00 3,703.95 5,374.71 5,778.97 7,124.56 8,426.00 8,395.80 12,677.00 4,251.00 17,690.59 22,463.47 25,337.32 29,900.02 37,654.00 44,083.32 58,800.00 21,146.00 15,513.39 16,289.48 18,050.23 21,656.45 27,916.00 28,614.84 42,766.00 14,850.00 2,661.26 3,035.28 1,849.69 4,256.70 4,725.00 2,685.38 4,411.00 (314.00) $89,624.40 $120,115.76 $128,640.23 $158,817.82 $188,968.00 $193,776.50 $284,537.00 $95,569.00 Professional Services 430.140 Contracted Services 13,324.49 7,712.72 4,757.99 44,967.62 50,000.00 7,567.45 .00 (50,000.00) Professional Services Totals $13,324.49 $7,712.72 $4,757.99 $44,967.62 $50,000.00 $7,567.45 $0.00 ($50,000.00) Legal Services 431.120 Legal Fees 80.00 .00 .00 .00 .00 .00 .00 .00 Legal Services Totals $80.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.100 Office Supplies 301.52 39.86 95.32 146.97 300.00 43.10 .00 (300.00) 450.110 Operating Supplies .00 73.01 2,438.85 2,874.39 5,000.00 2,659.66 3,000.00 (2,000.00) 450.119 COVID-19 Expenditures 370.61 .00 .00 .00 .00 .00 .00 .00 450.120 Printing / Binding .00 79.00 141.48 .00 .00 .00 .00 .00 450.160 Furniture / Fixtures .00 2,756.00 .00 393.24 .00 .00 .00 .00 450.170 Machinery / Equipment <$5000 11,089.49 4,303.98 98.00 436.70 2,500.00 .00 .00 (2,500.00) 450.220 Insurance & Bonding .00 .00 1,110.00 .00 .00 .00 .00 .00 450.221 Property Insurance 19,276.00 25,217.00 59,463.64 45,243.75 70,800.00 21,496.03 25,000.00 (45,800.00) Run by Dora Cross on 04/15/2026 15:56:56 PM Page 23 of 73 W v Z3 v CD U) r CD cD W C Cl fQ a gODIA.KISLAND B OR O 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 220 - Building & Grounds EXPENSE Department 232 - Borough Building Support Goods & Services 450.222 General Liablity Insurance Coverage 1,307.00 972.00 119.00 2,553.00 .00 5,632.00 6,000.00 6,000.00 450.224 Insurance Coverage Discounts (5,782.00) (7,574.00) (242.00) (123.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 .00 .00 .00 .00 454.22 .00 .00 450.270 Continuing Education 289.75 368.00 310.00 .00 5,000.00 .00 .00 (5,000.00) 450.290 Recruit/ Relocation 109.59 .00 149.07 .00 .00 92.75 .00 .00 450.340 Telephone/Communications 63.29 72.35 77.93 90.27 .00 140.52 100.00 100.00 450.350 Electricity 45,856.50 42,520.61 54,531.24 98,818.03 75,000.00 73,897.15 100,000.00 25,000.00 450.360 Fuel - Heating 65,720.93 77,504.42 22,053.83 .00 25,000.00 355.72 .00 (25,000.00) 450.365 Fuel - Vehicle 2,553.24 3,914.60 6,281.61 .00 5,000.00 .00 .00 (5,000.00) 450.370 Water & Sewer 15,174.76 13,823.00 12,468.34 12,452.55 15,000.00 10,027.53 15,000.00 .00 450.380 Snow Removal / Sanding 11,500.00 12,440.83 12,700.00 3,900.00 15,000.00 14,627.50 15,000.00 .00 450.390 Refuse Collection - Disposal 6,667.92 7,132.24 7,219.68 7,277.46 9,000.00 5,867.90 7,500.00 (1,500.00) 450.410 Janitorial Services 60,170.45 51,996.06 51,030.36 45,680.20 70,000.00 33,952.77 70,000.00 .00 450.430 Maint & Repairs 7,480.09 12,929.24 8,678.14 24,718.33 25,000.00 4,399.18 15,000.00 (10,000.00) 450.440 Auto Maint & Repairs 1,170.15 3,895.39 9,949.29 (107.96) 12,500.00 107.96 .00 (12,500.00) 450.451 Licenses & Permits .00 .00 10.00 225.60 .00 .00 .00 .00 450.461 Safety Supplies 3,492.78 1,056.62 684.93 51.25 2,000.00 3,057.47 .00 (2,000.00) 450.510 Recycling Services 2,632.70 3,010.00 2,940.00 3,120.00 3,200.00 2,250.00 3,200.00 .00 450.540 Clothing Allowance 662.59 .00 700.00 .00 700.00 .00 .00 (700.00) Support Goods & Services Totals $250,107.36 $256,530.21 $253,008.71 $247,750.78 $341,000.00 $179,061.46 $259,800.00 ($81,200.00) Equipment 466.220 Auto Liability Insurance .00 .00 933.00 .00 .00 .00 .00 .00 Equipment Totals $0.00 $0.00 $933.00 $0.00 $0.00 $0.00 $0.00 $0.00 Capital Outlay 470.100 Machinery / Equipment >$5000 .00 .00 .00 .00 10,000.00 .00 .00 (10,000.00) 470.120 Automotive .00 .00 .00 .00 50,000.00 .00 .00 (50,000.00) Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $60,000.00 $0.00 $0.00 ($60,000.00) Operating Transfers Out 494.415 Capital Projects -(Borough) 28,000.00 45,000.00 .00 326,165.64 100,000.00 .00 147,700.00 47,700.00 494.469 Renewal & Replacement Projects 1,115,000.00 55,000.00 .00 75,000.00 .00 .00 .00 .00 Operating Transfers Out Totals $1,143,000.00 $100,000.00 $0.00 $401,165.64 $100,000.00 $0.00 $147,700.00 $47,700.00 Department 232 - Borough Building Totals $1,496,136.25 $484,358.69 $387,339.93 $852,701.86 $739,968.00 $380,405.41 $692,037.00 ($47,931.00) Department 234 - School Buildings edit Expen-- 432.120 Contracted Services .00 .00 .00 .00 24,500.00 .00 .00 (24,500.00) Audit Expense Totals $0.00 $0.00 $0.00 $0.00 $24,500.00 $0.00 $0.00 ($24,500.00) Run by Dora Cross on 04/15/2026 15:56:56 PM Page 24 of 73 W Ill O Cn CD O a gODIA.KISLAND B OR O 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 220 - Building & Grounds EXPENSE Department 234 - School Buildings Support Goods & Services 450.221 Property Insurance .00 .00 .00 .00 .00 3,030.44 3,500.00 3,500.00 Support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $3,030.44 $3,500.00 $3,500.00 Sub -Department 240 - North Star Elementary Personnel Services 410.110 Salaries .00 .00 .00 .00 .00 4,428.60 .00 .00 410.120 Temporary Help .00 .00 .00 .00 .00 1,741.17 .00 .00 410.130 Overtime .00 .00 .00 .00 .00 180.20 .00 .00 420.110 Unemployment Taxes .00 .00 .00 .00 .00 4.59 .00 .00 420.120 FICA Taxes .00 .00 .00 .00 .00 402.49 .00 .00 420.130 Group Insurance .00 .00 .00 .00 .00 2,009.16 .00 .00 420.140 Retirement .00 .00 .00 .00 .00 1,000.76 .00 .00 420.150 Workers Compensation .00 .00 .00 .00 .00 140.24 .00 .00 Personnel Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $9,907.21 $0.00 $0.00 Audit Expense 432.120 Contracted Services .00 .00 .00 .00 .00 330.00 .00 .00 Audit Expense Totals $0.00 $0.00 $0.00 $0.00 $0.00 $330.00 $0.00 $0.00 Support Goods & Services 450.221 Property Insurance .00 .00 .00 .00 .00 25,300.70 26,000.00 26,000.00 450.350 Electricity .00 .00 .00 .00 .00 26,180.54 34,900.00 34,900.00 450.360 Fuel- Heating .00 .00 .00 .00 .00 35,132.52 46,900.00 46,900.00 450.370 Water & Sewer .00 .00 .00 .00 .00 6,514.97 10,200.00 10,200.00 450.380 Snow Removal/ Sanding .00 .00 .00 .00 .00 7,925.00 8,000.00 8,000.00 450.390 Refuse Collection - Disposal .00 .00 .00 .00 .00 400.82 625.00 625.00 450.430 Maint & Repairs .00 .00 .00 .00 .00 4,254.26 16,000.00 16,000.00 Support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $105,708.81 $142,625.00 $142,625.00 Sub -Department 240 - North Star Elementary Totals $0.00 $0.00 $0.00 $0.00 $0.00 $115,946.02 $142,625.00 $142,625.00 Department 234 - School Buildings Totals $0.00 $0.00 $0.00 $0.00 $24,500.00 $118,976.46 $146,125.00 $121,625.00 Department 237 - Chiniak School Personnel Services 410.110 Salaries .00 .00 .00 .00 .00 2,240.36 .00 .00 410.120 Temporary Help .00 .00 .00 183.56 .00 .00 .00 .00 420.110 Unemployment Taxes .00 .00 .00 .00 .00 2.23 .00 .00 420.120 FICA Taxes .00 .00 .00 14.04 .00 164.25 .00 .00 420.130 Group Insurance .00 .00 .00 .00 .00 543.51 .00 .00 420.140 Retirement .00 .00 .00 .00 .00 484.28 .00 .00 Run by Dora Cross on 04/15/2026 15:56:56 PM Page 25 of 73 W a, 'ODLAg ISLAND B OR Q UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount Budget Worksheet Report Budget Year 2027 2026 Amended 2026 Actual Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 220 - Building & Grounds EXPENSE Department 237 - Chiniak School Personnel Services 420.150 Workers Compensation .00 .00 .00 8.06 .00 49.36 .00 .00 Personnel Services Totals $0.00 $0.00 $0.00 $205.66 $0.00 $3,483.99 $0.00 $0.00 Professional Services 430.140 Contracted Services 7,469.00 .00 .00 9,901.50 .00 92,029.98 .00 .00 Professional Services Totals $7,469.00 $0.00 $0.00 $9,901.50 $0.00 $92,029.98 $0.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage (17.00) .00 .00 .00 .00 .00 .00 .00 450.230 Advertising / Hearings .00 .00 .00 .00 .00 276.60 .00 .00 450.430 Maint & Repairs 73.84 .00 .00 3,596.38 .00 1,490.57 .00 .00 Support Goods & Services Totals $56.84 $0.00 $0.00 $3,596.38 $0.00 $1,767.17 $0.00 $0.00 Operating Transfers Out 494.455 Capital Projects- Non Boro Bldg. .00 .00 .00 .00 100,000.00 .00 .00 (100,000.00) Operating Transfers Out Totals $0.00 $0.00 $0.00 $0.00 $100,000.00 $0.00 $0.00 ($100,000.00) Department 237 - Chiniak School Totals $7,525.84 $0.00 $0.00 $13,703.54 $100,000.00 $97,281.14 $0.00 ($100,000.00) Department 238 - Maintenance Building Personnel Services 410.110 Salaries 181.42 776.20 1,383.57 .00 .00 .00 .00 .00 410.120 Temporary Help 2,506.73 1,218.44 1,101.71 183.55 .00 112.34 .00 .00 420.110 Unemployment Taxes .02 .07 .14 .00 .00 .00 .00 .00 420.120 FICA Taxes 206.81 153.66 182.75 14.03 .00 8.59 .00 .00 420.130 Group Insurance .00 271.46 .00 .00 .00 .00 .00 .00 420.140 Retirement 39.01 168.93 304.38 .00 .00 .00 .00 .00 420.150 Workers Compensation 149.11 90.45 96.25 28.65 .00 2.99 .00 .00 Personnel Services Totals $3,083.10 $2,679.21 $3,068.80 $226.23 $0.00 $123.92 $0.00 $0.00 Professional Services 430.140 Contracted Services .00 .00 592.66 1,260.24 5,000.00 660.00 .00 (5,000.00) Professional Services Totals $0.00 $0.00 $592.66 $1,260.24 $5,000.00 $660.00 $0.00 ($5,000.00) Support Goods & Services 450.110 Operating Supplies .00 .00 .00 703.95 .00 1,470.84 2,000.00 2,000.00 450.120 Printing / Binding .00 .00 1,006.52 .00 .00 .00 .00 .00 450.170 Machinery / Equipment <$5000 .00 .00 1,931.89 290.01 .00 1,502.88 .00 .00 450.221 Property Insurance .00 .00 .00 .00 .00 106.49 200.00 200.00 450.222 General Liablity Insurance Coverage 136.00 143.00 .00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (40.00) (41.00) (180.00) (45.00) .00 .00 .00 .00 450.350 Electricity .00 .00 5,112.26 5,684.10 .00 4,321.07 5,600.00 5,600.00 450.360 Fuel- Heating .00 .00 17,528.22 19,196.14 25,000.00 13,335.68 20,000.00 (5,000.00) Run by Dora Cross on 04/15/2026 15:56:56 PM Page 26 of 73 W gODIA.KISLAND B OR O 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 220 - Building & Grounds EXPENSE Department 238 - Maintenance Building Support Goods & Services 450.370 Water & Sewer .00 .00 1,754.06 1,913.52 2,000.00 1,435.14 2,000.00 .00 450.430 Maint & Repairs 8,673.48 15,592.02 10,712.95 1,774.51 10,000.00 658.43 5,000.00 (5,000.00) 450.461 Safety Supplies .00 .00 .00 .00 .00 117.58 .00 .00 Support Goods & Services Totals $8,769.48 $15,694.02 $37,865.90 $29,517.23 $37,000.00 $22,948.11 $34,800.00 ($2,200.00) Capital Projects 452.140 Design Services 452.150 Construction Service Capital Projects Totals Department 238 - Maintenance Building Totals Department 247 -Egan Way Annex Building Professional Services 430.140 Contracted Services .00 .00 203.33 .00 .00 .00 .00 .00 Professional Services Totals $0.00 $0.00 $203.33 $0.00 $0.00 $0.00 $0.00 $0.00 .00 265.44 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 450,000.00 .00 .00 (450,000.00) $0.00 $265.44 $0.00 $0.00 $450,000.00 $0.00 $0.00 ($450,000.00) $11,852.58 $18,638.67 $41,527.36 $31,003.70 $492,000.00 $23,732.03 $34,800.00 ($457,200.00) Support Goods & Services 450.170 Machinery / Equipment <$5000 .00 .00 .00 .00 .00 1,349.87 .00 .00 450.350 Electricity .00 1,015.84 800.08 800.51 1,200.00 650.51 .00 (1,200.00) 450.360 Fuel - Heating .00 2,815.29 2,354.35 2,156.51 3,000.00 1,620.46 .00 (3,000.00) 450.370 Water & Sewer .00 1,865.40 2,072.98 1,913.52 2,000.00 1,116.26 .00 (2,000.00) 450.430 Maint & Repairs .00 .00 658.50 79.59 5,000.00 515.08 .00 (5,000.00) Support Goods & Services Totals $0.00 $5,696.53 $5,885.91 $4,950.13 $11,200.00 $5,252.18 $0.00 ($11,200.00) Department 247 -Egan Way Annex Building Totals $0.00 $5,696.53 $6,089.24 $4,950.13 $11,200.00 $5,252.18 $0.00 ($11,200.00) Department 251 - Egan Way Cottages Personnel Services 410.110 Salaries .00 .00 .00 .00 .00 93.45 .00 .00 420.110 Unemployment Taxes .00 .00 .00 .00 .00 .09 .00 .00 420,120 FICA Taxes .00 .00 .00 .00 .00 6.93 .00 .00 420.140 Retirement .00 .00 .00 .00 .00 20.58 .00 .00 420.150 Workers Compensation .00 .00 .00 .00 .00 2.48 .00 .00 Personnel Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $123.53 $0.00 $0.00 Support Goods & Services 450.221 Property Insurance .00 .00 .00 .00 .00 406.14 500.00 500.00 450.340 Telephone/Communications .00 .00 .00 .00 .00 166.00 240.00 240.00 450.350 Electricity .00 .00 .00 .00 .00 1,014.55 1,800.00 1,800.00 450,360 Fuel- Heating .00 .00 .00 .00 .00 2,273.57 3,000.00 3,000.00 Run by Dora Cross on 04/15/2026 15:56:56 PM Page 27 of 73 W gODIA.KISLAND B OR O 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 220- Building & Grounds EXPENSE Department 251 - Egan Way Cottages Support Goods & Services 450.370 Water & Sewer .00 .00 .00 .00 .00 2,551.40 3,840.00 3,840.00 450.380 Snow Removal/ Sanding .00 .00 .00 .00 .00 5,650.00 .00 .00 450.430 Maint & Repairs .00 .00 .00 .00 .00 1,660.54 3,000.00 3,000.00 Support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $13,722.20 $12,380.00 $12,380.00 Department 251 - Egan Way Cottages Totals $0.00 $0.00 $0.00 $0.00 $0.00 $13,845.73 $12,380.00 $12,380.00 EXPENSE TOTALS $1,515,514.67 $508,693.89 $434,956.53 $924,188.43 $1,367,668.00 $649,010.56 $958,152.00 ($409,516.00) Fund 220 -Building & Grounds Totals REVENUE TOTALS $778,665.22 $826,938.21 $980,196.02 $1,061,871.22 $2,040,868.00 $930,788.47 $958,152.00 ($1,082,716.00) EXPENSE TOTALS $1,515,514.67 $508,693.89 $434,956.53 $924,188.43 $1,367,668.00 $649,010.56 $958,152.00 ($409,516.00) Fund 220 - Building & Grounds Totals ($736,849.45) $318,244.32 $545,239.49 $137,682.79 $673,200.00 $281,777.91 $0.00 ($673,200.00) Run by Dora Cross on 04/15/2026 15:56:56 PM Page 28 of 73 W gODIA.KISLAND B OR O 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 234 - LEPC REVENUE Department 000 - Fund Revenues Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 21,000.00 .00 .00 (21,000.00) Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $21,000.00 $0.00 $0.00 ($21,000.00) Department 000 - Fund Revenues Totals $0.00 $0.00 $0.00 $0.00 $21,000.00 $0.00 $0.00 ($21,000.00) REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $21,000.00 $0.00 $0.00 ($21,000.00) EXPENSE Department 242 - Emergency Planning Committee Professional Services 430.140 Contracted Services .00 .00 .00 .00 20,000.00 .00 .00 (20,000.00) Professional Services Totals $0.00 $0.00 $0.00 $0.00 $20,000.00 $0.60 $0.00 ($20,000.00) Support Goods & Services 450.120 Printing / Binding .00 .00 .00 .00 1,000.00 .00 .00 (1,000.00) 450.230 Advertising / Hearings .00 .00 .00 418.32 .00 .00 .00 .00 Support Goods & Services Totals $0.00 $0.00 $0.00 $418.32 $1,000.00 $0.00 $0.00 ($1,000.00) Department 242 - Emergency Planning Committee $0.00 $0.00 $0.00 $418.32 $21,000.00 $0.00 $0.00 ($21,000.00) Totals EXPENSE TOTALS $0.00 $0.00 $0.00 $418.32 $21,000.00 $0.00 $0.00 ($21,000.00) Fund 234 - LEPC Totals REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $21,000.00 $0.00 $0.00 ($21,000.00) EXPENSE TOTALS $0.00 $0.00 $0.00 $418.32 $21,000.00 $0.00 $0.00 ($21,000.00) Fund 234 - LEPC Totals $0.00 $0.00 $0.00 ($418.32) $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:56 PM Page 29 of 73 W 0 gODIA.KISLAND B OR O 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 240 - Womens Bay Road Service Area REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 209,022.41 222,907.09 228,564.81 345,148.10 340,000.00 373,393.77 370,000.00 30,000.00 311.200 Personal Property Tax 5,098.74 5,164.11 5,346.37 4,145.48 4,400.00 7,727.58 7,000.00 2,600.00 Property Tax Totals $214,121.15 $228,071.20 $233,911.18 $349,293.58 $344,400.00 $381,121.35 $377,000.00 $32,600.00 Penalties & Interest Tax 319.100 Penalties & Interest .98 .37 .03 .29 .00 1.09 .00 .00 Penalties & Interest Tax Totals $0.98 $0.37 $0.03 $0.29 $0.00 $1.09 $0.00 $0.00 Licenses & Permits 322.100 Annual Use Permit 27,600.00 27,600.00 47,150.00 48,300.00 27,600.00 62,692.10 40,000.00 12,400.00 Licenses & Permits Totals $27,600.00 $27,600.00 $47,150.00 $48,300.00 $27,600.00 $62,692.10 $40,000.00 $12,400.00 Interest Earnings 361.100 Interest Earnings 1,575.00 3,429.89 2,843.08 6,420.60 .00 6,131.94 2,500.00 2,500.00 361.300 Change in Fair Market Value (7,965.89) (2,059.05) 2,736.39 2,211.22 .00 1,712.06 .00 .00 Interest Earnings Totals ($6,390.89) $1,370.84 $5,579.47 $8,631.82 $0.00 $7,844.00 $2,500.00 $2,500.00 Department 000 - Fund Revenues Totals $235,331.24 $257,042.41 $286,640.68 $406,225.69 $372,000.00 $451,658.54 $419,500.00 $47,500.00 REVENUE TOTALS $235,331.24 $257,042.41 $286,640.68 $406,225.69 $372,000.00 $451,658.54 $419,500.00 $47,500.00 EXPENSE Department 222 - Womens Bay Road Service Personnel Services 410.110 Salaries 60.10 79.76 90.63 69.33 .00 8.05 .00 .00 410.130 Overtime .00 9.08 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .00 .00 .01 .08 .00 .00 .00 .00 420.120 FICA Taxes 4.38 6.54 6.85 5.35 .00 .23 .00 .00 420.130 Group Insurance 50.43 .00 .00 4.39 .00 2.98 .00 .00 420.140 Retirement 13.22 19.56 19.94 16.29 .00 .72 .00 .00 420.150 Workers Compensation .23 .28 .29 .26 .00 .01 .00 .00 Personnel Services Totals $128.36 $115.22 $117.72 $95.70 $0.00 $11.99 $0.00 $0.00 Legal Services 431.120 Legal Fees .00 55.00 .00 .00 .00 .00 .00 .00 Legal Services Totals $0.00 $55.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Service District Maint 446.110 Snow Removal/ Sanding 112,431.85 67,717.36 68,774.70 10,639.90 70,000.00 54,227.94 75,000.00 5,000.00 446.120 Maint & Repairs 167,919.70 164,235.49 196,900.16 246,989.52 200,000.00 21,182.60 200,000.00 .00 446.125 Grading / Ditching 21,950.40 30,814.65 29,301.30 158,169.10 90,000.00 27,776.20 100,000.00 10,000.00 Service District Maint Totals $302,301.95 $262,767.50 $294,976.16 $415,798.52 $360,000.00 $103,186.74 $375,000.00 $15,000.00 support Goods & services 450.110 Operating Supplies 450.222 General Liablity Insurance Coverage Run by Dora Cross on 04/15/2026 15:56:57 PM .00 .00 .00 103.77 .00 .00 .00 .00 349.00 397.00 411.00 735.00 .00 1,101.00 1,000.00 1,000.00 Page 30 of 73 W gODIA.KISLAND B OR O 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 240 - Womens Bay Road Service Area EXPENSE Department 222 - Womens Bay Road Service Support Goods & Services 450.224 Insurance Coverage Discounts (109.00) (115.00) (81.00) (35.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 63.44 .00 248.57 .00 .00 .00 .00 450.320 Bad Debt Expense 360.70 .83 .40 574.25 .00 1.28 .00 .00 450.450 Contingencies .00 .00 .00 .00 12,000.00 .00 43,500.00 31,500.00 Support Goods & Services Totals $600.70 $346.27 $330.40 $1,626.59 $12,000.00 $1,102.28 $44,500.00 $32,500.00 Department 222 - Womens Bay Road Service Totals $303,031.01 $263,283.99 $295,424.28 $417,520.81 $372,000.00 $104,301.01 $419,500.00 $47,500.00 EXPENSE TOTALS $303,031.01 $263,283.99 $295,424.28 $417,520.81 $372,000.00 $104,301.01 $419,500.00 $47,500.00 Fund 240 - Womens Bay Road Service Area Totals REVENUE TOTALS $235,331.24 $257,042.41 $286,640.68 $406,225.69 $372,000.00 $451,658.54 $419,500.00 $47,500.00 EXPENSE TOTALS $303,031.01 $263,283.99 $295,424.28 $417,520.81 $372,000.00 $104,301.01 $419,500.00 $47,500.00 Fund 240 - Womens Bay Road Service Area Totals ($67,699.77) ($6,241.58) ($8,783.60) ($11,295.12) $0.00 $347,357.53 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:57 PM Page 31 of 73 W a gODIA.KISLAND B OR O 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 242 - Service Area #1 REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 442,123.15 443,398.94 471,528.22 566,336.30 569,000.00 597,947.91 598,000.00 29,000.00 311.200 Personal Property Tax 9,872.42 13,769.68 11,639.16 13,231.77 8,000.00 12,614.22 10,000.00 2,000.00 Property Tax Totals $451,995.57 $457,168.62 $483,167.38 $579,568.07 $577,000.00 $610,562.13 $608,000.00 $31,000.00 Penalties & Interest Tax 319.100 Penalties & Interest .19 .08 1.03 .34 .00 .06 .00 .00 Penalties & Interest Tax Totals $0.19 $0.08 $1.03 $0.34 $0.00 $0.06 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 14,652.30 31,650.57 47,470.18 62,134.12 .00 48,378.47 .00 .00 361.300 Change in Fair Market Value (81,001.89) (19,799.91) 34,415.39 27,470.71 .00 13,054.72 .00 .00 Interest Earnings Totals ($66,349.59) $11,850.66 $81,885.57 $89,604.83 $0.00 $61,433.19 $0.00 $0.00 Miscellaneous - Classired 380.170 Other 365.40 280.23 391.72 .00 .00 529.29 .00 .00 Miscellaneous - Classified Totals $365.40 $280.23 $391.72 $0.00 $0.00 $529.29 $0.00 $0.00 Department 000 - Fund Revenues Totals $386,011.57 $469,299.59 $565,445.70 $669,173.24 $577,000.00 $672,524.67 $608,000.00 $31,000.00 REVENUE TOTALS $386,011.57 $469,299.59 $565,445.70 $669,173.24 $577,000.00 $672,524.67 $608,000.00 $31,000.00 EXPENSE Department 224 - Road Service District #1 Personnel Services 410.109 Chairman Stipend 4,800.00 4,800.00 4,800.00 4,800.00 9,600.00 7,200.00 9,600.00 .00 410.110 Salaries 570.52 346.76 341.21 763.83 3,000.00 210.71 3,000.00 .00 410.130 Overtime 224.61 117.50 43.20 491.79 1,000.00 128.97 1,000.00 .00 420.110 Unemployment Taxes .06 .03 .05 1.25 50.00 .35 50.00 .00 420.120 FICA Taxes 425.32 401.26 395.80 458.21 700.00 578.48 1,000.00 300.00 420.130 Group Insurance 515.44 378.63 221.94 395.63 1,000.00 29.13 1,000.00 .00 420.140 Retirement 341.74 211.99 86.27 274.56 500.00 251.92 500.00 .00 420.150 Workers Compensation 20.30 16.85 15.23 17.07 100.00 17.34 100.00 .00 Personnel Services Totals $6,897.99 $6,273.02 $5,903.70 $7,202.34 $15,950.00 $8,416.90 $16,250.00 $300.00 Legal Services 431.120 Legal Fees .00 55.00 1,651.40 .00 2,250.00 .00 2,250.00 .00 L egal Services Totals $0.00 $55.00 $1,651.40 $0.00 $2,250.00 $0.00 $2,250.00 $0.00 Service District Maint 446.110 Snow Removal / Sanding 213,159.41 193,229.25 165,247.09 122,976.08 240,000.00 122,802.38 240,000.00 .00 446.120 Maint & Repairs 185,777.40 123,112.64 95,787.17 349,284.48 235,650.00 34,855.00 253,850.00 18,200.00 446.125 Grading / Ditching 35,580.38 51,267.62 14,339.08 36,111.16 60,000.00 23,145.70 60,000.00 .00 Service District Maint Totals $434,517.19 $367,609.51 $275,373.34 $508,371.72 $535,650.00 $180,803.08 $553,850.00 $18,200.00 Support Goods & Services 450.110 Operating Supplies Run by Dora Cross on 04/15/2026 15:56:57 PM .00 .00 .00 103.77 100.00 .00 100.00 .00 Page 32 of 73 W v 0 gODIA.KISLAND B OR O 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 242 - Service Area #1 EXPENSE Department 224 - Road Service District #1 Support Goods & Services 450.120 Printing / Binding .00 .00 .00 .00 100.00 .00 100.00 .00 450.222 General Liablity Insurance Coverage 563.00 680.00 650.00 1,030.00 1,500.00 1,662.00 2,000.00 500.00 450.224 Insurance Coverage Discounts (178.00) (197.00) (128.00) (50.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 .00 .00 544.88 400.00 89.75 400.00 .00 450.260 Surveys 5,100.00 .00 4,100.00 .00 20,600.00 .00 20,600.00 .00 450.320 Bad Debt Expense 84.32 1.26 .46 102.81 .00 .07 .00 .00 450.330 Rent .00 .00 .00 .00 .00 12,000.00 12,000.00 12,000.00 450.350 Electricity 174.77 311.72 100.20 .00 450.00 .00 450.00 .00 Support Goods & Services Totals $5,744.09 $795.98 $4,722.66 $1,731.46 $23,150.00 $13,751.82 $35,650.00 $12,500.00 Department 224 - Road Service District #1 Totals $447,159.27 $374,733.51 $287,651.10 $517,305.52 $577,000.00 $202,971.80 $608,000.00 $31,000.00 EXPENSE TOTALS $447,159.27 $374,733.51 $287,651.10 $517,305.52 $577,000.00 $202,971.80 $608,000.00 $31,000.00 Fund 242 -Service Area #1 Totals REVENUE TOTALS $386,011.57 $469,299.59 $565,445.70 $669,173.24 $577,000.00 $672,524.67 $608,000.00 $31,000.00 EXPENSE TOTALS $447,159.27 $374,733.51 $287,651.10 $517,305.52 $577,000.00 $202,971.80 $608,000.00 $31,000.00 Fund 242 - Service Area #1 Totals ($61,147.70) $94,566.08 $277,794.60 $151,867.72 $0.00 $469,552.87 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:57 PM Page 33 of 73 W gODIA.KISLAND B OR O 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 244 - Monashka Bay Road Service Area REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 53,346.56 54,070.09 58,731.39 63,572.35 75,000.00 66,875.98 68,000.00 (7,000.00) 311.200 Personal Property Tax 234.23 381.09 413.93 506.27 .00 1,331.32 .00 .00 Property Tax Totals $53,580.79 $54,451.18 $59,145.32 $64,078.62 $75,000.00 $68,207.30 $68,000.00 ($7,000.00) Penalties & Interest Tax 319.100 Penalties & Interest .00 .00 .00 .00 .00 .01 .00 .00 Penalties & Interest Tax Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.01 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 3,406.73 6,624.04 9,934.80 13,462.69 .00 9,910.96 .00 .00 361.300 Change in Fair Market Value (18,558.06) (3,811.58) 7,045.66 5,928.85 .00 2,688.28 .00 .00 Interest Earnings Totals ($15,151.33) $2,812.46 $16,980.46 $19,391.54 $0.00 $12,599.24 $0.00 $0.00 Department 000 - Fund Revenues Totals $38,429.46 $57,263.64 $76,125.78 $83,470.16 $75,000.00 $80,806.55 $68,000.00 ($7,000.00) REVENUE TOTALS $38,429.46 $57,263.64 $76,125.78 $83,470.16 $75,000.00 $80,806.55 $68,000.00 ($7,000.00) EXPENSE Department 226 - Monashka Bay Road District Personnel Services 410.110 Salaries 56.13 49.21 37.75 30.80 300.00 100.85 300.00 .00 410.130 Overtime .00 9.08 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .00 .00 .00 .04 .00 .10 .00 .00 420.120 FICA Taxes 4.49 3.92 2.49 2.47 .00 7.33 .00 .00 420.130 Group Insurance 38.88 .00 3.41 3.47 .00 .00 .00 .00 420.140 Retirement 13.60 11.59 7.46 7.62 .00 22.19 .00 .00 420.150 Workers Compensation .24 .17 .11 .13 .00 .24 .00 .00 Personnel Services Totals $113.34 $73.97 $51.22 $44.53 $300.00 $130.71 $300.00 $0.00 Legal Services 431.120 Legal Fees Service District Maint 446.110 Snow Removal / Sanding 446.120 Maint & Repairs 446.125 Grading / Ditching .00 55.00 .00 .00 200.00 .00 .00 (200.00) Legal Services Totals $0.00 $55.00 $0.00 $0.00 $200.00 $0.00 $0.00 ($200.00) Service District Maint Totals Run by Dora Cross on 04/15/2026 15:56:57 PM 22,430.90 13,622.23 14,391.07 467.08 14,000.00 16,901.15 15,000.00 1,000.00 69,207.46 11,677.50 135.74 .00 25,000.00 55,875.45 20,000.00 (5,000.00) 1,136.00 .00 11,761.06 9,216.89 25,000.00 550.00 20,000.00 (5,000.00) $92,774.36 $25,299.73 $26,287.87 $9,683.97 $64,000.00 $73,326.60 $55,000.00 ($9,000.00) Page 34 of 73 W v OD 0 gODZAg ISLAND AA B OR O 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 244 - Monashka Bay Road Service Area EXPENSE Department 226 - Monashka Bay Road District Support Goods & Services 450.110 Operating Supplies .00 .00 .00 103.77 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 155.00 178.00 178.00 213.00 500.00 299.00 500.00 .00 450.224 Insurance Coverage Discounts (46.00) (51.00) (33.00) (10.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 .00 .00 395.77 .00 69.72 .00 .00 450.320 Bad Debt Expense .10 .13 .06 .46 .00 .00 .00 .00 450.450 Contingencies .00 .00 .00 .00 10,000.00 .00 12,200.00 2,200.00 Support Goods & Services Totals $109.10 $127.13 $145.06 $703.00 $10,500.00 $368.72 $12,700.00 $2,200.00 Department 226 - Monashka Bay Road District Totals $92,996.80 $25,555.83 $26,484.15 $10,431.50 $75,000.00 $73,826.03 $68,000.00 ($7,000.00) EXPENSE TOTALS $92,996.80 $25,555.83 $26,484.15 $10,431.50 $75,000.00 $73,826.03 $68,000.00 ($7,000.00) Fund 244 - Monashka Bay Road Service Area Totals REVENUE TOTALS $38,429.46 $57,263.64 $76,125.78 $83,470.16 $75,000.00 $80,806.55 $68,000.00 ($7,000.00) EXPENSE TOTALS $92,996.80 $25,555.83 $26,484.15 $10,431.50 $75,000.00 $73,826.03 $68,000.00 ($7,000.00) Fund 244 - Monashka Bay Road Service Area Totals ($54,567.34) $31,707.81 $49,641.63 $73,038.66 $0.00 $6,980.52 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:57 PM Page 35 of 73 W Ill 0) v CD O gODIA.KISLAND B OR O 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 246 - Bay View Road Service Area REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 14,552.85 15,611.69 16,767.74 18,469.42 18,500.00 20,096.26 18,500.00 .00 311.200 Personal Property Tax .00 .00 .00 .00 .00 21.02 .00 .00 Property Tax Totals $14,552.85 $15,611.69 $16,767.74 $18,469.42 $18,500.00 $20,117.28 $18,500.00 $0.00 Penalties & Interest Tax 319.100 Penalties & Interest .01 .00 .00 .09 .00 .00 .00 .00 Penalties & Interest Tax Totals $0.01 $0.00 $0.00 $0.09 $0.00 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 745.09 1,124.84 1,607.47 2,368.75 .00 1,893.24 .00 .00 361.300 Change in Fair Market Value (4,127.01) (849.88) 1,171.88 1,004.51 .00 507.71 .00 .00 Interest Earnings Totals ($3,381.92) $274.96 $2,779.35 $3,373.26 $0.00 $2,400.95 $0.00 $0.00 Department 000 - Fund Revenues Totals $11,170.94 $15,886.65 $19,547.09 $21,842.77 $18,500.00 $22,518.23 $18,500.00 $0.00 REVENUE TOTALS $11,170.94 $15,886.65 $19,547.09 $21,842.77 $18,500.00 $22,518.23 $18,500.00 $0.00 EXPENSE Department 228 - Bay View Road Service District Personnel Services 410.110 Salaries 129.76 55.88 .00 .00 .00 16.49 .00 .00 410.130 Overtime .00 27.23 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .02 .00 .00 .00 .00 .02 .00 .00 420.120 FICA Taxes 9.42 6.12 .00 .00 .00 1.18 .00 .00 420.130 Group Insurance 38.89 40.11 .00 .00 .00 .00 .00 .00 420.140 Retirement 28.54 18.30 .00 .00 .00 3.63 .00 .00 420.150 Workers Compensation .46 .26 .00 .00 .00 .04 .00 .00 Personnel Services Totals $207.09 $147.90 $0.00 $0.00 $0.00 $21.36 $0.00 $0.00 Legal Services 431.120 Legal Fees .00 55.00 .00 .00 .00 .00 .00 .00 LegalServices Totals $0.00 $55.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Service District Maint 446.110 Snow Removal / Sanding 6,402.66 6,312.70 6,457.95 1,003.64 7,000.00 8,952.47 7,000.00 .00 446.120 Maint & Repairs 3,754.81 27,862.50 312.00 .00 8,800.00 .00 8,800.00 .00 446.125 Grading / Ditching 142.00 1,235.10 1,819.85 6,209.14 2,700.00 .00 2,700.00 .00 Service DistrictMaint Totals $10,299.47 $35,410.30 $8,589.80 $7,212.78 $18,500.00 $8,952.47 $18,500.00 $0.00 Support Goods & Services 450.110 Operating Supplies .00 .00 .00 103.77 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 117.00 117.00 128.00 139.00 .00 146.00 .00 .00 450.224 Insurance Coverage Discounts (33.00) (34.00) (24.00) (6.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 .00 .00 395.77 .00 .00 .00 .00 Run by Dora Cross on 04/15/2026 15:56:57 PM Page 36 of 73 W v 00 0 0 gODIA.KISLAND B OR O 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 246 - Bay View Road Service Area EXPENSE Department 228 - Bay View Road Service District Support Goods & Services 450.320 Bad Debt Expense .01 .00 .11 .00 .00 .00 .00 .00 Support Goods & Services Totals $84.01 $83.00 $104.11 $632.54 $0.00 $146.00 $0.00 $0.00 Department 228 -Bay View Road Service District $10,590.57 $35,696.20 $8,693.91 $7,845.32 $18,500.00 $9,119.83 $18,500.00 $0.00 Totals EXPENSE TOTALS $10,590.57 $35,696.20 $8,693.91 $7,845.32 $18,500.00 $9,119.83 $18,500.00 $0.00 Fund 246 -Bay View Road Service Area Totals REVENUE TOTALS $11,170.94 $15,886.65 $19,547.09 $21,842.77 $18,500.00 $22,518.23 $18,500.00 $0.00 EXPENSE TOTALS $10,590.57 $35,696.20 $8,693.91 $7,845.32 $18,500.00 $9,119.83 $18,500.00 $0.00 Fund 246 -Bay View Road Service Area Totals $580.37 ($19,809.55) $10,853.18 $13,997.45 $0.00 $13,398.40 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:57 PM Page 37 of 73 W v Z3 v CD U) r CD cD W C Q (Q CD 0 gODIA.KISLAND B OR O 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 250 - Fire Protection Area #1 REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 661,565.38 666,040.15 694,666.62 836,789.71 839,000.00 881,755.21 882,000.00 43,000.00 311.200 Personal Property Tax 10,158.25 14,107.64 12,026.47 13,679.68 10,500.00 13,704.42 12,000.00 1,500.00 Property Tax Totals $671,723.63 $680,147.79 $706,693.09 $850,469.39 $849,500.00 $895,459.63 $894,000.00 $44,500.00 Penalties & Interest Tax 319.100 Penalties & Interest .20 .20 1.03 .99 .00 .19 .00 .00 Penalties & Interest Tax Totals $0.20 $0.20 $1.03 $0.99 $0.00 $0.19 $0.00 $0.00 Federal Grants 331.117 American Rescue Plan 2021 (ARPA) .00 .00 .00 135,010.65 .00 .00 .00 .00 334.625 Volunteer Fire Capacity (VFC) Grant - (formally VFA) 4,500.00 .00 6,975.00 5,842.67 .00 4,157.33 .00 .00 Federal Grants Totals $4,500.00 $0.00 $6,975.00 $140,853.32 $0.00 $4,157.33 $0.00 $0.00 State Shared Revenues 335.190 PERS on Behalf Payment 2,999.22 2,133.45 3,208.20 5,648.86 .00 5,973.51 .00 .00 State Shared Revenues Totals $2,999.22 $2,133.45 $3,208.20 $5,648.86 $0.00 $5,973.51 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 9,759.22 29,611.39 37,904.09 55,256.10 .00 46,993.16 .00 .00 361.300 Change in Fair Market Value (56,659.49) (11,393.50) 27,686.21 23,455.11 .00 12,849.45 .00 .00 Interest Earnings Totals ($46,900.27) $18,217.89 $65,590.30 $78,711.21 $0.00 $59,842.61 $0.00 $0.00 Miscellaneous - Classified 380.170 Other 1,846.51 1,105.23 541.72 849.95 .00 589.29 .00 .00 Miscellaneous - Classified Totals $1,846.51 $1,105.23 $541.72 $849.95 $0.00 $589.29 $0.00 $0.00 Operating Transfers In 391.450 Capital Projects 2,576.64 .00 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $2,576.64 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Various Grants 334.381 Private Entity Grant .00 .00 .00 .00 .00 1,386.22 .00 .00 Various Grants Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,386.22 $0.60 $0.00 Department 000 - Fund Revenues Totals $636,745.93 $701,604.56 $783,009.34 $1,076,533.72 $849,500.00 $967,408.78 $894,000.00 $44,500.00 REVENUE TOTALS $636,745.93 $701,604.56 $783,009.34 $1,076,533.72 $849,500.00 $967,408.78 $894,000.00 $44,500.00 EXPENSE Department 212 - Bayside Fire Station Personnel Services 410.110 Salaries 55,189.45 81,120.55 113,680.06 128,564.35 129,216.00 98,889.12 131,800.00 2,584.00 410.120 Temporary Help 10,000.00 10,384.28 1,858.01 110.14 10,000.00 .00 40,000.00 30,000.00 410.130 Overtime 656.56 907.37 508.64 434.84 1,200.00 581.44 1,200.00 .00 410.150 Volunteer Stipends 54,822.00 25,047.00 75,732.00 102,917.00 90,000.00 68,700.25 110,000.00 20,000.00 410.152 Cell Phone Stipend 661.29 1,106.67 1,138.71 1,200.00 1,200.00 900.00 1,200.00 .00 420.110 Unemployment Taxes 4.14 8.04 13.51 128.93 230.00 99.48 250.00 20.00 Run by Dora Cross on 04/15/2026 15:56:57 PM Page 38 of 73 W Ill 0) OD fV 0 0 a, 'ODLAg ISLAND B OR Q UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount Budget Worksheet Report Budget Year 2027 2026 Amended 2026 Actual Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 250 - Fire Protection Area #1 EXPENSE Department 212 - Bayside Fire Station Personnel Services 420.120 FICA Taxes 9,352.51 8,902.56 15,326.69 17,659.13 17,627.00 12,782.50 19,000.00 1,373.00 420.130 Group Insurance 16,108.59 25,163.78 23,902.91 27,963.89 28,100.00 23,283.46 29,000.00 900.00 420.140 Retirement 12,249.85 19,793.40 28,415.18 34,096.92 36,607.00 28,012.28 38,000.00 1,393.00 420.150 Workers Compensation 5,855.91 5,375.47 8,250.98 16,042.27 14,263.00 6,743.94 17,000.00 2,737.00 Personnel Services Totals $164,900.30 $177,809.12 $268,826.69 $329,117.47 $328,443.00 $239,992.47 $387,450.00 $59,007.00 Professional Services 430.140 Contracted Services 14,777.40 11,867.58 17,398.39 5,349.91 15,000.00 8,196.79 15,000.00 .00 Professional Services Totals $14,777.40 $11,867.58 $17,398.39 $5,349.91 $15,000.00 $8,196.79 $15,000.00 $0.00 Legal Services 431.110 Litigation Expenses .00 1,870.00 .00 .00 .00 .00 .00 .00 431.120 Legal Fees 80.00 442.50 60.00 .00 1,000.00 .00 1,000.00 .00 Legal Services Totals $80.00 $2,312.50 $60.00 $0.00 $1,000.00 $0.00 $1,000.00 $0.00 Contributions 448.370 Bayside Volunteer Association .00 .00 .00 .00 1,000.00 .00 2,500.00 1,500.00 Contributions Totals $0.00 $0.00 $0.00 $0.00 $1,000.00 $0.00 $2,500.00 $1,500.00 Support Goods & Services 450.100 Office Supplies 621.18 127.77 370.20 243.34 1,000.00 56.63 1,000.00 .00 450.110 Operating Supplies 27,476.17 12,671.67 20,856.64 11,730.91 20,000.00 9,123.90 20,000.00 .00 450.120 Printing / Binding 532.87 1,570.72 746.70 669.15 2,000.00 447.38 1,500.00 (500.00) 450.130 Postage 118.15 .00 193.63 .00 500.00 25.10 500.00 .00 450.140 Dues / Books / Subscriptions 3,058.13 1,570.00 2,234.33 1,980.35 3,000.00 2,372.37 4,000.00 1,000.00 450.160 Furniture / Fixtures 209.00 .00 1,599.00 3,603.16 2,500.00 559.73 3,500.00 1,000.00 450.170 Machinery / Equipment <$5000 21,959.86 10,869.35 49,092.91 207,707.94 80,000.00 24,044.41 80,000.00 .00 450.180 Equipment Rental .00 .00 .00 .00 1,000.00 .00 1,000.00 .00 450.210 Food / Business Lunch/Meeting Rooms 1,268.30 340.74 5,615.83 4,111.44 6,000.00 3,492.54 6,000.00 .00 450.221 Property Insurance 8,110.00 9,706.00 6,719.00 7,754.00 12,000.00 5,279.81 12,000.00 .00 450.222 General Liablity Insurance Coverage 1,223.00 1,432.00 1,436.00 1,510.00 2,000.00 2,396.00 4,000.00 2,000.00 450.224 Insurance Coverage Discounts (6,919.00) (7,732.00) (4,721.00) (1,420.00) .00 .00 .00 .00 450.226 Mobile Equipment Insurance .00 21.25 23.00 49.00 1,000.00 16.48 500.00 (500.00) 450.227 Supplemental Firefighter Insurance Coverage 3,221.00 2,807.00 3,087.70 2,531.10 4,000.00 2,855.00 4,000.00 .00 450.228 Auto Liability Insurance .00 .00 .00 20,227.00 .00 12,662.40 .00 .00 450.230 Advertising / Hearings 1,973.50 873.94 166.00 69.72 1,000.00 69.72 1,000.00 .00 450.270 Continuing Education 11,599.55 14,778.96 1,975.96 24,932.31 30,000.00 43,138.39 40,000.00 10,000.00 450.290 Recruit/ Relocation 13,018.57 715.92 9,426.00 .00 .00 .00 .00 .00 450.300 Travel/ Per Diem .00 .00 .00 .00 5,000.00 .00 5,000.00 .00 450.320 Bad Debt Expense 84.99 1.38 .74 103.17 .00 .69 .00 .00 450.325 Settlement Costs .00 .00 25,000.00 .00 .00 .00 .00 .00 Run by Dora Cross on 04/15/2026 15:56:57 PM Page 39 of 73 W v OD W 0 gODIA.KISLAND B OR O 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 250 - Fire Protection Area #1 EXPENSE Department 212 - Bayside Fire Station Support Goods & Services 450.340 Telephone/Communications 4,698.96 3,783.95 5,654.57 6,369.79 6,000.00 6,031.45 7,000.00 1,000.00 450.350 Electricity 10,914.59 10,537.26 13,451.26 16,515.08 17,000.00 12,303.46 20,000.00 3,000.00 450.360 Fuel - Heating 20,091.90 23,102.54 17,331.52 12,822.01 20,000.00 12,844.41 20,000.00 .00 450.365 Fuel - Vehicle 2,881.33 3,292.49 6,131.65 5,132.33 6,500.00 3,842.20 6,000.00 (500.00) 450.370 Water & Sewer 3,544.71 4,473.60 4,588.80 4,588.80 5,500.00 3,441.60 5,000.00 (500.00) 450.380 Snow Removal / Sanding 4,622.50 175.00 1,470.00 200.00 4,000.00 7,600.00 4,000.00 .00 450.390 Refuse Collection - Disposal 2,092.27 600.86 585.87 580.62 2,500.00 764.98 2,000.00 (500.00) 450.430 Maint & Repairs 19,516.86 12,040.78 14,888.53 17,811.54 30,000.00 17,245.39 30,000.00 .00 450.435 Maint Agreements .00 .00 .00 .00 10,000.00 .00 10,000.00 .00 450.440 Auto Maint & Repairs 3,218.88 7,345.16 3,160.26 5,018.15 15,000.00 728.28 15,000.00 .00 450.450 Contingencies .00 .00 .00 .00 40,557.00 .00 39,050.00 (1,507.00) 450.451 Licenses & Permits .00 70.00 1,276.00 144.50 1,000.00 55.00 1,000.00 .00 450.550 Volunteer Physicals 4,082.00 3,496.17 2,327.22 3,389.06 15,000.00 .00 15,000.00 .00 Support Goods & Services Totals $163,219.27 $118,672.51 $194,688.32 $358,374.47 $344,057.00 $171,397.32 $358,050.00 $13,993.00 Equipment 466.220 Auto Liability Insurance 15,359.00 14,771.03 18,012.00 .00 30,000.00 .00 30,000.00 .00 Equipment Totals $15,359.00 $14,771.03 $18,012.00 $0.00 $30,000.00 $0.00 $30,000.00 $0.00 capital outlay 470.100 Machinery/ Equipment >$5000 6,500.00 2,000.00 261,264.00 24,251.20 100,000.00 .00 100,000.00 .00 470.110 Furniture / Fixtures .00 .00 .00 .00 .00 314.00 .00 .00 Capital Outlay Totals $6,500.00 $2,000.00 $261,264.00 $24,251.20 $100,000.00 $314.00 $100,000.00 $0.00 Operating Transfers Out 494.455 Capital Projects- Non Boro Bldg. .00 100,000.00 .00 .00 30,000.00 .00 .00 (30,000.00) Operating Transfers Out Totals $0.00 $100,000.00 $0.00 $0.00 $30,000.00 $0.00 $0.00 ($30,000.00) Department 212 - Bayside Fire Station Totals $364,835.97 $427,432.74 $760,249.40 $717,093.05 $849,500.00 $419,900.58 $894,000.00 $44,500.00 EXPENSE TOTALS $364,835.97 $427,432.74 $760,249.40 $717,093.05 $849,500.00 $419,900.58 $894,000.00 $44,500.00 Fund 250 - Fire Protection Area #1 Totals REVENUE TOTALS $636,745.93 $701,604.56 $783,009.34 $1,076,533.72 $849,500.00 $967,408.78 $894,000.00 $44,500.00 EXPENSE TOTALS $364,835.97 $427,432.74 $760,249.40 $717,093.05 $849,500.00 $419,900.58 $894,000.00 $44,500.00 Fund 250 - Fire Protection Area #1 Totals $271,909.96 $274,171.82 $22,759.94 $359,440.67 $0.00 $547,508.20 $0.00 $0.06 Run by Dora Cross on 04/15/2026 15:56:57 PM Page 40 of 73 W v Z3 v CD U) r CD CD W C Q (Q CD 0 gODIA.KISLAND B OR O 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 252 - Womens Bay Fire Department REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 108,565.37 116,160.55 118,911.35 138,976.46 135,000.00 149,905.77 145,000.00 10,000.00 311.200 Personal Property Tax 2,549.42 2,582.09 2,673.21 1,594.43 2,500.00 2,972.17 2,500.00 .00 Property Tax Totals $111,114.79 $118,742.64 $121,584.56 $140,570.89 $137,500.00 $152,877.94 $147,500.00 $10,000.00 Penalties & Interest Tax 319.100 Penalties & Interest .50 .19 .23 .12 .00 .42 .00 .00 Penalties & Interest Tax Totals $0.50 $0.19 $0.23 $0.12 $0.00 $0.42 $0.00 $0.00 Federal Grants 331.117 American Rescue Plan 2021 (ARPA) .00 .00 .00 48,954.00 .00 .00 .00 .00 334.625 Volunteer Fire Capacity (VFC) Grant - (formally VFA) 8,521.01 .00 6,067.39 .00 .00 4,849.21 .00 .00 Federal Grants Totals $8,521.01 $0.00 $6,067.39 $48,954.00 $0.00 $4,849.21 $0.00 $0.00 Charges for Services 340.220 Fire Protection Services 16,420.28 20,024.79 20,252.03 20,814.72 18,000.00 23,922.79 20,000.00 2,000.00 Charges for Services Totals $16,420.28 $20,024.79 $20,252.03 $20,814.72 $18,000.00 $23,922.79 $20,000.00 $2,000.00 Interest Earnings 361.100 Interest Earnings 17,316.89 20,740.82 30,776.37 39,776.46 2,000.00 30,850.06 20,000.00 18,000.00 361.300 Change in Fair Market Value (68,005.96) (10,967.27) 21,380.18 17,748.83 .00 8,237.71 .00 .00 Interest Earnings Totals ($50,689.07) $9,773.55 $52,156.55 $57,525.29 $2,000.00 $39,087.77 $20,000.00 $18,000.00 Miscellaneous - Classified 380.170 Other 300.00 200.00 .00 300.00 .00 .00 .00 .00 380.240 Rental Income 8,400.00 15,100.00 15,600.00 15,600.00 15,600.00 13,500.00 15,600.00 .00 Miscellaneous - Classified Totals $8,700.00 $15,300.00 $15,600.00 $15,900.00 $15,600.00 $13,500.00 $15,600.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 150,000.00 .00 250,000.00 100,000.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $150,000.00 $0.00 $250,000.00 $100,000.00 Operating Transfers In 391.450 Capital Projects .00 .00 .00 25,000.00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $0.00 $0.00 $25,000.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $94,067.51 $163,841.17 $215,660.76 $308,765.02 $323,100.00 $234,238.13 $453,100.00 $130,000.00 REVENUE TOTALS $94,067.51 $163,841.17 $215,660.76 $308,765.02 $323,100.00 $234,238.13 $453,100.00 $130,000.00 EXPENSE Department 214 - Bells Flats Russian Creek Personnel Services 410.110 Salaries 28.07 118.86 315.98 .00 2,000.00 920.86 2,000.00 .00 410.120 Temporary Help 518.07 1,695.37 5,416.77 27.53 500.00 .00 500.00 .00 410.130 Overtime .00 48.83 .00 .00 .00 25.37 .00 .00 410.150 Volunteer Stipends .00 .00 .00 .00 .00 .00 20,300.00 20,300.00 420.110 Unemployment Taxes .00 .02 .03 .00 50.00 .94 50.00 .00 Run by Dora Cross on 04/15/2026 15:56:57 PM Page 41 of 73 W Ill 0) OD Ui 0 0- �,�� a, 'ODLAg ISLAND B OR Q UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount Budget Worksheet Report Budget Year 2027 2026 Amended 2026 Actual Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 252 - Womens Bay Fire Department EXPENSE Department 214 - Bells Flats Russian Creek Personnel Services 420.120 FICA Taxes 41.64 142.10 437.38 2.11 150.00 63.88 150.00 .00 420.130 Group Insurance .00 108.56 216.90 .00 250.00 125.81 150.00 (100.00) 420.140 Retirement 6.18 36.53 69.15 .00 100.00 205.11 200.00 100.00 420.150 Workers Compensation 28.64 83.47 216.43 47.92 250.00 18.84 100.00 (150.00) Personnel Services Totals $622.60 $2,233.74 $6,672.64 $77.56 $3,300.00 $1,360.81 $23,450.00 $20,150.00 Professional Services 430.140 Contracted Services 2,229.00 5,646.74 5,936.87 1,730.38 8,000.00 4,861.15 15,000.00 7,000.00 Professional Services Totals $2,229.00 $5,646.74 $5,936.87 $1,730.38 $8,000.00 $4,861.15 $15,000.00 $7,000.00 Legal Services 431.120 Legal Fees .00 .00 .00 .00 1,000.00 .00 .00 (1,000.00) Legal 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 .00 35.42 644.64 .00 1,000.00 194.06 1,000.00 .00 450.110 Operating Supplies 9,157.28 5,667.04 7,559.74 6,692.33 20,000.00 20,086.93 29,450.00 9,450.00 450.120 Printing / Binding .00 .00 746.70 669.15 500.00 447.38 500.00 .00 450.130 Postage .00 .00 208.60 .00 100.00 .00 100.00 .00 450.140 Dues / Books / Subscriptions .00 550.00 2,125.00 257.76 500.00 225.00 400.00 (100.00) 450.160 Furniture / Fixtures .00 .00 384.58 .00 4,000.00 .00 2,500.00 (1,500.00) 450.170 Machinery/ Equipment <$5000 .00 4,536.70 4,876.30 59,482.55 10,000.00 .00 20,000.00 10,000.00 450.180 Equipment Rental .00 .00 .00 .00 500.00 .00 1,000.00 500.00 450.210 Food / Business Lunch/Meeting Rooms .00 114.84 77.24 102.65 1,000.00 .00 1,000.00 .00 450.221 Property Insurance 2,425.00 2,933.00 3,866.00 4,451.00 5,000.00 2,236.67 6,000.00 1,000.00 450.222 General Liablity Insurance Coverage 324.00 340.00 339.00 590.00 600.00 972.00 1,500.00 900.00 450.224 Insurance Coverage Discounts (1,711.00) (2,582.00) (2,069.00) (535.00) .00 .00 .00 .00 450.227 Supplemental Firefighter Insurance Coverage 4,307.00 3,241.00 3,565.10 3,565.10 5,000.00 3,021.00 5,000.00 .00 450.228 Auto Liability Insurance .00 .00 .00 6,066.00 .00 3,891.41 .00 .00 450.300 Travel / Per Diem .00 .00 .00 .00 2,000.00 1,925.00 3,000.00 1,000.00 450.310 Training Materials .00 .00 .00 .00 5,000.00 .00 5,000.00 .00 450.320 Bad Debt Expense 180.37 .41 .20 287.13 .00 .49 .00 .00 450.340 Telephone/Communications 1,975.68 2,132.27 2,198.67 2,256.06 2,200.00 1,698.11 2,500.00 300.00 450.350 Electricity 3,266.04 4,232.54 5,599.72 5,016.00 6,000.00 4,176.23 7,000.00 1,000.00 450.360 Fuel - Heating 7,768.21 7,981.49 7,581.47 5,000.56 8,500.00 4,760.67 8,000.00 (500.00) 450.365 Fuel - Vehicle 720.56 573.07 149.23 186.47 1,000.00 69.65 1,000.00 .00 450.430 Maint & Repairs 903.37 4,864.02 11,832.57 24,549.76 25,000.00 67,182.13 35,000.00 10,000.00 450.440 Auto Maint & Repairs 1,516.06 1,430.99 1,311.44 890.40 10,000.00 2,711.91 20,000.00 10,000.00 450.451 Licenses & Permits .00 55.00 15.00 149.50 .00 42.00 200.00 200.00 450.460 Cleaning Supplies .00 .00 .00 48.48 400.00 .00 500.00 100.00 Run by Dora Cross on 04/15/2026 15:56:58 PM Page 42 of 73 W v OD 0 gODZAg ISLAND AA B OR O 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 252 - Womens Bay Fire Department EXPENSE Department 214 - Bells Flats Russian Creek Support Goods & Services 450.461 Safety Supplies .00 .00 3,865.23 .00 .00 4,335.85 1,500.00 1,500.00 450.550 Volunteer Physicals .00 .00 .00 .00 5,000.00 .00 5,000.00 .00 Support Goods & Services Totals $30,832.57 $36,105.79 $54,877.43 $119,725.90 $113,300.00 $117,976.49 $157,150.00 $43,850.00 Equipment 466.220 Auto Liability Insurance 3,360.00 5,656.28 6,003.03 .00 7,500.00 .00 7,500.00 .00 Equipment Totals $3,360.00 $5,656.28 $6,003.03 $0.00 $7,500.00 $0.00 $7,500.00 $0.00 Capital Outlay 470.050 Improvements Other Than Buildings .00 .00 .00 .00 100,000.00 .00 150,000.00 50,000.00 470.100 Machinery / Equipment >$5000 10,978.73 .00 .00 2,535.00 40,000.00 .00 100,000.00 60,000.00 470.120 Automotive .00 179,683.13 .00 .00 .00 .00 .00 .00 470.140 Remodel/ Renovation .00 .00 .00 .00 50,000.00 .00 .00 (50,000.00) Capital Outlay Totals $10,978.73 $179,683.13 $0.00 $2,535.00 $190,000.00 $0.00 $250,000.00 $60,000.00 Department 214 - Bells Flats Russian Creek Totals $48,022.90 $229,325.68 $73,489.97 $124,068.84 $323,100.00 $124,198.45 $453,100.00 $130,000.00 EXPENSE TOTALS $48,022.90 $229,325.68 $73,489.97 $124,068.84 $323,100.00 $124,198.45 $453,100.00 $130,000.00 Fund 252 - Womens Bay Fire Department Totals REVENUE TOTALS $94,067.51 $163,841.17 $215,660.76 $308,765.02 $323,100.00 $234,238.13 $453,100.00 $130,000.00 EXPENSE TOTALS $48,022.90 $229,325.68 $73,489.97 $124,068.84 $323,100.00 $124,198.45 $453,100.00 $130,000.00 Fund 252 - Womens Bay Fire Department Totals $46,044.61 ($65,484.51) $142,170.79 $184,696.18 $0.00 $110,039.68 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:58 PM Page 43 of 73 W v OD O gODIA.KISLAND B OR O 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 254 - Airport Fire Protection Service REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 17,605.79 16,533.69 16,237.00 18,565.12 21,600.00 18,762.17 18,700.00 (2,900.00) 311.200 Personal Property Tax 2,398.78 3,628.24 4,545.48 5,319.24 2,400.00 6,981.06 6,300.00 3,900.00 Property Tax Totals $20,004.57 $20,161.93 $20,782.48 $23,884.36 $24,000.00 $25,743.23 $25,000.00 $1,000.00 Interest Earnings 361.100 Interest Earnings 644.30 1,489.34 1,932.01 2,719.37 .00 1,776.26 950.00 950.00 361.300 Change in Fair Market Value (3,642.47) (1,334.56) 1,340.31 1,209.70 .00 486.46 .00 .00 Interest Earnings Totals ($2,998.17) $154.78 $3,272.32 $3,929.07 $0.00 $2,262.72 $950.00 $950.00 Department 000 - Fund Revenues Totals $17,006.40 $20,316.71 $24,054.80 $27,813.43 $24,000.00 $28,005.95 $25,950.00 $1,950.00 REVENUE TOTALS $17,006.40 $20,316.71 $24,054.80 $27,813.43 $24,000.00 $28,005.95 $25,950.00 $1,950.00 EXPENSE Department 216 - Airport Protection Contracted Services 444.360 Fire Protection Services 16,420.28 20,024.79 20,252.03 20,814.72 23,900.00 23,922.79 25,800.00 1,900.00 Contracted Services Totals $16,420.28 $20,024.79 $20,252.03 $20,814.72 $23,900.00 $23,922.79 $25,800.00 $1,900.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 120.00 122.00 134.00 149.00 100.00 162.00 150.00 50.00 450.224 Insurance Coverage Discounts (34.00) (35.00) (28.00) (8.00) .00 .00 .00 .00 Support Goods & Services Totals $86.00 $87.00 $106.00 $141.00 $100.00 $162.00 $150.00 $50.00 Department 216 - Airport Protection Totals $16,506.28 $20,111.79 $20,358.03 $20,955.72 $24,000.00 $24,084.79 $25,950.00 $1,950.00 EXPENSE TOTALS $16,506.28 $20,111.79 $20,358.03 $20,955.72 $24,000.00 $24,084.79 $25,950.00 $1,950.00 Fund 254 - Airport Fire Protection Service Totals REVENUE TOTALS $17,006.40 $20,316.71 $24,054.80 $27,813.43 $24,000.00 $28,005.95 $25,950.00 $1,950.00 EXPENSE TOTALS $16,506.28 $20,111.79 $20,358.03 $20,955.72 $24,000.00 $24,084.79 $25,950.00 $1,950.00 Fund 254 - Airport Fire Protection Service Totals $500.12 $204.92 $3,696.77 $6,857.71 $0.00 $3,921.16 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:58 PM Page 44 of 73 W Ill OD OD 0 gODIA.KISLAND B OR O 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 260 - Woodland Acres Street Light Sery REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 5,838.89 5,783.97 6,186.66 7,273.17 7,260.00 7,668.72 7,600.00 340.00 311.200 Personal Property Tax 60.56 60.33 60.43 65.74 65.00 30.88 30.00 (35.00) Property Tax Totals $5,899.45 $5,844.30 $6,247.09 $7,338.91 $7,325.00 $7,699.60 $7,630.00 $305.00 Penalties & Interest Tax 319.100 Penalties & Interest .01 .00 .00 .00 .00 .00 .00 .00 Penalties & Interest Tax Totals $0.01 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 361.300 Change in Fair Market Value Interest Earnings Totals Department 000 - Fund Revenues Totals REVENUE TOTALS 286.38 616.76 830.85 1,016.47 .00 736.78 .00 .00 (1,596.55) (376.58) 588.10 456.36 .00 199.80 .00 .00 ($1,310.17) $240.18 $1,418.95 $1,472.83 $0.00 $936.58 $0.00 $0.00 $4,589.29 $6,084.48 $7,666.04 $8,811.74 $7,325.00 $8,636.18 $7,630.00 $305.00 $4,589.29 $6,084.48 $7,666.04 $8,811.74 $7,325.00 $8,636.18 $7,630.00 $305.00 EXPENSE Department 230 - Woodland Acres Street Lights Support Goods & Services 450.222 General Liablity Insurance Coverage 106.00 107.00 119.00 125.00 75.00 113.00 125.00 50.00 450.224 Insurance Coverage Discounts (30.00) (31.00) (24.00) (6.00) .00 .00 .00 .00 450.320 Bad Debt Expense .00 .04 .00 6.00 .00 .00 .00 .00 450.350 Electricity 5,547.02 5,583.85 5,773.12 6,405.80 7,250.00 4,911.98 7,505.00 255.00 Support Goods & Services Totals $5,623.02 $5,659.89 $5,868.12 $6,530.80 $7,325.00 $5,024.98 $7,630.00 $305.00 Department 230 - Woodland Acres Street Lights Totals $5,623.02 $5,659.89 $5,868.12 $6,530.80 $7,325.00 $5,024.98 $7,630.00 $305.00 EXPENSE TOTALS $5,623.02 $5,659.89 $5,868.12 $6,530.80 $7,325.00 $5,024.98 $7,630.00 $305.00 Fund 260 - Woodland Acres Street Light Sery Totals REVENUE TOTALS $4,589.29 $6,084.48 $7,666.04 $8,811.74 $7,325.00 $8,636.18 $7,630.00 $305.00 EXPENSE TOTALS $5,623.02 $5,659.89 $5,868.12 $6,530.80 $7,325.00 $5,024.98 $7,630.00 $305.00 Fund 260 - Woodland Acres Street Light Sery Totals ($1,033.73) $424.59 $1,797.92 $2,280.94 $0.00 $3,611.20 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:58 PM Page 45 of 73 W v OD 0 gODIA.KISLAND B OR O 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 261 - Trinity Islands Street Light Ser REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 1,921.55 1,988.42 2,108.87 2,525.76 2,500.00 2,612.09 2,600.00 100.00 311.200 Personal Property Tax .00 .00 1.53 .00 .00 .63 .00 .00 Property Tax Totals $1,921.55 $1,988.42 $2,110.40 $2,525.76 $2,500.00 $2,612.72 $2,600.00 $100.00 Interest Earnings 361.100 Interest Earnings 405.49 880.13 1,184.20 1,441.66 .00 1,024.60 .00 .00 361.300 Change in Fair Market Value (2,259.51) (556.88) 818.05 657.42 .00 274.71 .00 .00 Interest Earnings Totals ($1,854.02) $323.25 $2,002.25 $2,099.08 $0.00 $1,299.31 $0.00 $0.00 Department 000 - Fund Revenues Totals $67.53 $2,311.67 $4,112.65 $4,624.84 $2,500.00 $3,912.03 $2,600.00 $100.00 REVENUE TOTALS $67.53 $2,311.67 $4,112.65 $4,624.84 $2,500.00 $3,912.03 $2,600.00 $100.00 EXPENSE Department 261 - Trinity Island Lighting Support Goods & Services 450.222 General Liablity Insurance Coverage 102.00 102.00 116.00 120.00 100.00 103.00 125.00 25.00 450.224 Insurance Coverage Discounts (28.00) (29.00) (24.00) (6.00) .00 .00 .00 .00 450.320 Bad Debt Expense .00 .00 .00 1.20 .00 .00 .00 .00 450.350 Electricity 1,431.51 1,322.46 1,328.24 1,460.28 2,400.00 979.68 2,475.00 75.00 Support Goods & Services Totals $1,505.51 $1,395.46 $1,420.24 $1,575.48 $2,500.00 $1,082.68 $2,600.00 $100.00 Department 261 - Trinity Island Lighting Totals $1,505.51 $1,395.46 $1,420.24 $1,575.48 $2,500.00 $1,082.68 $2,600.00 $100.00 EXPENSE TOTALS $1,505.51 $1,395.46 $1,420.24 $1,575.48 $2,500.00 $1,082.68 $2,600.00 $100.00 Fund 261 - Trinity Islands Street Light Ser Totals REVENUE TOTALS $67.53 $2,311.67 $4,112.65 $4,624.84 $2,500.00 $3,912.03 $2,600.00 $100.00 EXPENSE TOTALS $1,505.51 $1,395.46 $1,420.24 $1,575.48 $2,500.00 $1,082.68 $2,600.00 $100.00 Fund 261 - Trinity Islands Street Light Ser Totals ($1,437.98) $916.21 $2,692.41 $3,049.36 $0.00 $2,829.35 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:58 PM Page 46 of 73 W a gODIA.KISLAND B OR O 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 262 - Mission Lake Tidegate Service Ar REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 1,634.67 1,601.24 1,651.83 2,205.42 .00 .00 .00 .00 311.200 Personal Property Tax .00 .00 .00 1.23 .00 .00 .00 .00 Property Tax Totals $1,634.67 $1,601.24 $1,651.83 $2,206.65 $0.00 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 795.41 1,690.92 2,266.11 2,760.09 600.00 1,895.72 600.00 .00 361.300 Change in Fair Market Value (4,410.03) (1,081.63) 1,558.41 1,261.73 .00 505.91 .00 .00 Interest Earnings Totals ($3,614.62) $609.29 $3,824.52 $4,021.82 $600.00 $2,401.63 $600.00 $0.00 Department 000 - Fund Revenues Totals ($1,979.95) $2,210.53 $5,476.35 $6,228.47 $600.00 $2,401.63 $600.00 $0.00 REVENUE TOTALS ($1,979.95) $2,210.53 $5,476.35 $6,228.47 $600.00 $2,401.63 $600.00 $0.00 EXPENSE Department 268 - Mission Lake Tide Gate Personnel Services 410.110 Salaries 188.95 401.84 .00 51.90 580.00 334.09 580.00 .00 410.120 Temporary Help .00 .00 .00 165.20 .00 402.48 .00 .00 410.130 Overtime 480.62 .00 .00 25.52 .00 .00 .00 .00 420.110 Unemployment Taxes .06 .01 .00 .07 .00 .36 .00 .00 420.120 FICA Taxes 49.14 29.79 .00 18.33 .00 55.36 .00 .00 420.130 Group Insurance 50.43 149.03 .00 53.01 .00 183.22 .00 .00 420.140 Retirement 147.31 87.77 .00 16.86 .00 72.51 .00 .00 420.150 Workers Compensation 28.75 13.69 .00 8.90 .00 19.19 .00 .00 Personnel Services Totals $945.26 $682.13 $0.00 $339.79 $580.00 $1,067.21 $580.00 $0.00 Legal Services 431.120 Legal Fees .00 120.00 .00 .00 .00 .00 .00 .00 Legal Services Totals $0.00 $120.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 103.00 104.00 116.00 120.00 .00 95.00 .00 .00 450.224 Insurance Coverage Discounts (29.00) (30.00) (24.00) (6.00) .00 .00 .00 .00 450.430 Maint & Repairs 1,863.00 .00 .00 629.80 20.00 51.98 20.00 .00 Support Goods & Services Totals $1,937.00 $74.00 $92.00 $743.80 $20.00 $146.98 $20.00 $0.00 Department 268 - Mission Lake Tide Gate Totals $2,882.26 $876.13 $92.00 $1,083.59 $600.00 $1,214.19 $600.00 $0.00 EXPENSE TOTALS $2,882.26 $876.13 $92.00 $1,083.59 $600.00 $1,214.19 $600.00 $0.00 Fund 262 - Mission Lake Tidegate Service Ar Totals REVENUE TOTALS ($1,979.95) $2,210.53 $5,476.35 $6,228.47 $600.00 $2,401.63 $600.00 $0.00 EXPENSE TOTALS $2,882.26 $876.13 $92.00 $1,083.59 $600.00 $1,214.19 $600.00 $0.00 Fund 262 - Mission Lake Tidegate Service Ar Totals ($4,862.21) $1,334.40 $5,384.35 $5,144.88 $0.00 $1,187.44 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:58 PM Page 47 of 73 W gODIA.KISLAND B OR O 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 273 - Opioid Class Action Settlement REVENUE Department 000 - Fund Revenues Federal Shared Revenue 332.111 Distributors - Opioid Lawsuit Settlement 6,710.74 7,052.66 10,938.02 8,827.40 7,052.00 8,827.40 7,052.00 .00 332.112 Janssen - Opioid Lawsuit Settlement .00 27,707.65 282.03 .00 .00 .00 .00 .00 332.113 Allergan - Opioid Lawsuit Settlement .00 .00 2,277.55 2,279.05 2,279.00 2,279.05 2,278.00 (1.00) 332.114 Teva - Opioid Lawsuit Settlement .00 .00 2,058.34 2,059.88 2,058.00 2,059.88 2,058.00 .00 332.115 Walgreens - Opioid Lawsuit Settlement .00 .00 4,933.60 1,961.67 .00 .00 .00 .00 332.116 Walmart - Opioid Lawsuit Settlement .00 .00 20,058.74 .00 .00 .00 .00 .00 332.117 CVS - Opioid Lawsuit Settlement .00 .00 2,533.12 2,019.53 2,020.00 4,035.86 2,020.00 .00 332.118 McKinsey - Opioid Lawsuit Settlement .00 .00 .00 10,401.90 .00 .00 .00 .00 Federal Shared Revenue Totals $6,710.74 $34,760.31 $43,081.40 $27,549.43 $13,409.00 $17,202.19 $13,408.00 ($1.00) Interest Earnings 361.100 Interest Earnings 8.29 861.98 2,266.99 4,655.41 .00 2,155.05 .00 .00 361.300 Change in Fair Market Value (62.81) 372.04 1,380.63 2,008.23 .00 649.70 .00 .00 Interest Earnings Totals ($54.52) $1,234.02 $3,647.62 $6,663.64 $0.00 $2,804.75 $0.00 $0.00 Department 000 - Fund Revenues Totals $6,656.22 $35,994.33 $46,729.02 $34,213.07 $13,409.00 $20,006.94 $13,408.00 ($1.00) REVENUE TOTALS $6,656.22 $35,994.33 $46,729.02 $34,213.07 $13,409.00 $20,006.94 $13,408.00 ($1.00) EXPENSE Department 281 - Opioid Class Action Contributions 448.353 Kodiak Reentry Inc .00 .00 .00 .00 .00 20,000.00 .00 .00 448.361 Kodiak Area Mentor Program .00 .00 .00 .00 .00 14,095.00 .00 .00 448.382 Brother Francis Shelter .00 .00 .00 .00 .00 20,000.00 .00 .00 448.395 Kodiak Community Health Center .00 .00 .00 .00 .00 25,000.00 .00 .00 Contributions Totals $0.00 $0.00 $0.00 $0.00 $0.00 $79,095.00 $0.00 $0.00 Capital Projects 452.180 Contingency .00 .00 .00 .00 13,409.00 .00 13,408.00 (1.00) Capital Projects Totals $0.00 $0.00 $0.00 $0.00 $13,409.00 $0.00 $13,408.00 ($1.00) Department 281 - Opioid Class Action Totals $0.00 $0.00 $0.00 $0.00 $13,409.00 $79,095.00 $13,408.00 ($1.00) EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $13,409.00 $79,095.00 $13,408.00 ($1.00) Fund 273 - Opioid Class Action Settlement Totals REVENUE TOTALS $6,656.22 $35,994.33 $46,729.02 $34,213.07 $13,409.00 $20,006.94 $13,408.00 ($1.00) EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $13,409.00 $79,095.00 $13,408.00 ($1.00) Fund 273 - Opioid Class Action Settlement Totals $6,656.22 $35,994.33 $46,729.02 $34,213.07 $0.00 ($59,088.06) $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:58 PM Page 48 of 73 W gODIA.KISLAND B OR O 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 276 - Facilities Fund REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 557,545.56 1,076,846.23 1,473,228.67 1,712,768.77 1,610,000.00 1,154,232.72 1,730,000.00 120,000.00 361.300 Change in Fair Market Value (2,665,937.81) (650,730.56) 1,012,167.85 790,460.91 .00 308,014.79 .00 .00 Interest Earnings Totals ($2,108,392.25) $426,115.67 $2,485,396.52 $2,503,229.68 $1,610,000.00 $1,462,247.51 $1,730,000.00 $120,000.00 Operating Transfers In 391.300 Debt Service Department EXPENSE Department 286 - Facilities Support Goods & Services 450.450 Contingencies .00 2,213,366.00 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $2,213,366.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 000 - Fund Revenues Totals ($2,108,392.25) $2,639,481.67 $2,485,396.52 $2,503,229.68 $1,610,000.00 $1,462,247.51 $1,730,000.00 $120,000.00 REVENUE TOTALS ($2,108,392.25) $2,639,481.67 $2,485,396.52 $2,503,229.68 $1,610,000.00 $1,462,247.51 $1,730,000.00 $120,000.00 Support Goods & Services Totals .00 .00 .00 .00 241,500.00 .00 1,730,000.00 1,488,500.00 .00 $0.00 $0.00 $0.00 $241,500.00 $0.00 $1,730,000.00 $1,488,500.00 Operating Transfers Out 494.220 Building & Grounds 5,000.00 .00 5,000.00 .00 .00 .00 .00 .00 494.469 Renewal & Replacement Projects 539,389.00 .00 845,000.00 1,220,000.00 1,368,500.00 .00 .00 (1,368,500.00) Operating Transfers Out Totals $544,389.00 $0.00 $850,000.00 $1,220,000.00 $1,368,500.00 $0.00 $0.00 ($1,368,500.00) Department 286 - Facilities Totals $544,389.00 $0.00 $850,000.00 $1,220,000.00 $1,610,000.00 $0.00 $1,730,000.00 $120,000.00 EXPENSE TOTALS $544,389.00 $0.00 $850,000.00 $1,220,000.00 $1,610,000.00 $0.00 $1,730,000.00 $120,000.00 Fund 276 - Facilities Fund Totals REVENUE TOTALS ($2,108,392.25) $2,639,481.67 $2,485,396.52 $2,503,229.68 $1,610,000.00 $1,462,247.51 $1,730,000.00 $120,000.00 EXPENSE TOTALS $544,389.00 $0.00 $850,000.00 $1,220,000.00 $1,610,000.00 $0.00 $1,730,000.00 $120,000.00 Fund 276 - Facilities Fund Totals ($2,652,781.25) $2,639,481.67 $1,635,396.52 $1,283,229.68 $0.00 $1,462,247.51 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:58 PM Page 49 of 73 W v 0 W 0 0 gODIA.KISLAND B OR O 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 277 - Tourism Development REVENUE Department 000 - Fund Revenues Sales Taxes 317.100 Bed Tax Revenues .00 .00 .00 400.00 .00 .00 .00 .00 317.110 Bed Tax Revenue - On Road System 80,538.75 89,156.87 79,122.81 83,791.73 80,000.00 60,946.38 80,000.00 .00 317.120 Bed Tax Revenue - Off Road System 20,907.97 32,859.37 20,086.88 21,073.49 20,000.00 16,418.21 25,000.00 5,000.00 Sales Taxes Tot3/5 $101,446.72 $122,016.24 $99,209.69 $105,265.22 $100,000.00 $77,364.59 $105,000.00 $5,000.00 Interest Earnings 361.100 Interest Earnings 1,019.68 2,601.71 4,122.72 5,379.13 .00 3,525.01 .00 .00 361.300 Change in Fair Market Value (5,745.13) (1,057.76) 3,051.36 2,476.11 .00 943.95 .00 .00 Interest Earnings Totals ($4,725.45) $1,543.95 $7,174.08 $7,855.24 $0.00 $4,468.96 $0.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 20,200.00 .00 .00 (20,200.00) Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $20,200.00 $0.00 $0.00 ($20,200.00) Department 000 - Fund Revenues Totals $96,721.27 $123,560.19 $106,383.77 $113,120.46 $120,200.00 $81,833.55 $105,000.00 ($15,200.00) REVENUE TOTALS $96,721.27 $123,560.19 $106,383.77 $113,120.46 $120,200.00 $81,833.55 $105,000.00 ($15,200.00) EXPENSE Department 287 -Tourism Development Personnel Services 410.110 Salaries .00 14,448.84 6,812.98 .00 .00 .00 .00 .00 410.120 Temporary Help .00 5,703.23 .00 .00 .00 .00 .00 .00 410.130 Overtime .00 264.67 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .00 1.48 .85 .00 .00 .00 .00 .00 420.120 FICA Taxes .00 1,520.29 499.04 .00 .00 .00 .00 .00 420.130 Group Insurance .00 3,802.96 2,847.91 .00 .00 .00 .00 .00 420.140 Retirement .00 4,082.23 1,487.96 .00 .00 .00 .00 .00 420.150 Workers Compensation .00 65.30 21.72 .00 .00 .00 .00 .00 Personnel Services Totals $0.00 $29,889.00 $11,670.46 $0.00 $0.00 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services .00 .00 .00 .00 .00 3,375.00 3,500.00 3,500.00 Professional Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $3,375.00 $3,500.00 $3,500.00 Contributions 448.364 Kodiak Convention Bureau 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 .00 Contributions Totals $75,000.00 $75,000.00 $75,000.00 $75,000.00 $75,000.00 $75,000.00 $75,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 104.26 .00 .00 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 177.00 193.00 216.00 339.00 200.00 419.00 400.00 200.00 450.224 Insurance Coverage Discounts (53.00) (56.00) (43.00) (16.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 169.00 .00 .00 .00 .00 .00 .00 450.290 Recruit/ Relocation .00 620.84 .00 .00 .00 .00 .00 .00 Run by Dora Cross on 04/15/2026 15:56:58 PM Page 50 of 73 W v 0 gODIA.KISLAND B OR O 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 277 - Tourism Development EXPENSE Department 287 -Tourism Development Support Goods & Services 450.450 Contingencies .00 .00 .00 .00 25,000.00 .00 6,100.00 (18,900.00) Support Goods & Services Totals $228.26 $926.84 $173.00 $323.00 $25,200.00 $419.00 $6,500.00 ($18,700.00) Operating Transfers Out 494.555 KFRC .00 .00 .00 45,000.00 20,000.00 .00 20,000.00 .00 Operating Transfers Out Totals $0.00 $0.00 $0.00 $45,000.00 $20,000.00 $0.00 $20,000.00 $0.00 Department 287 - Tourism Development Totals $75,228.26 $105,815.84 $86,843.46 $120,323.00 $120,200.00 $78,794.00 $105,000.00 ($15,200.00) EXPENSE TOTALS $75,228.26 $105,815.84 $86,843.46 $120,323.00 $120,200.00 $78,794.00 $105,000.00 ($15,200.00) Fund 277 -Tourism Development Totals REVENUE TOTALS $96,721.27 $123,560.19 $106,383.77 $113,120.46 $120,200.00 $81,833.55 $105,000.00 ($15,200.00) EXPENSE TOTALS $75,228.26 $105,815.84 $86,843.46 $120,323.00 $120,200.00 $78,794.00 $105,000.00 ($15,200.00) Fund 277 - Tourism Development Totals $21,493.01 $17,744.35 $19,540.31 ($7,202.54) $0.00 $3,039.55 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:58 PM Page 51 of 73 W gODIA.KISLAND B OR O 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 278 - Commercial Passenger Vessel REVENUE Department 000 - Fund Revenues Federal Shared Revenue 335.181 Commercial Passenger Vessel Fiscal Recovery 54,220.00 .00 .00 .00 .00 .00 .00 .00 Federal Shared Revenue Totals $54,220.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 335.180 Commercial Passenger Vessel Tax .00 6,745.00 20,112.50 40,235.00 20,000.00 52,372.50 20,000.00 .00 State Shared Revenues Totals $0.00 $6,745.00 $20,112.50 $40,235.00 $20,000.00 $52,372.50 $20,000.00 $0.00 Interest Earnings 361.100 Interest Earnings 1,552.76 1,412.66 2,310.98 3,806.58 .00 3,334.77 .00 .00 361.300 Change in Fair Market Value (9,225.61) (850.22) 1,426.63 1,605.76 .00 889.90 .00 .00 Interest Earnings Totals ($7,672.85) $562.44 $3,737.61 $5,412.34 $0.00 $4,224.67 $0.00 $0.00 Department 000 - Fund Revenues Totals $46,547.15 $7,307.44 $23,850.11 $45,647.34 $20,000.00 $56,597.17 $20,000.00 $0.00 REVENUE TOTALS $46,547.15 $7,307.44 $23,850.11 $45,647.34 $20,000.00 $56,597.17 $20,000.00 $0.00 EXPENSE Department 288 - Passenger Vessels Professional Services 430.140 Contracted Services 153,000.00 .00 .00 .00 .00 .00 .00 .00 Professional Services Totals $153,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 100.00 100.00 .00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (28.00) (29.00) .00 .00 .00 .00 .00 .00 450.450 Contingencies .00 .00 .00 .00 20,000.00 .00 20,000.00 .00 Support Goods & Services Totals $72.00 $71.00 $0.00 $0.00 $20,000.00 $0.00 $20,000.00 $0.00 Department 288 - Passenger Vessels Totals $153,072.00 $71.00 $0.00 $0.00 $20,000.00 $0.00 $20,000.00 $0.00 EXPENSE TOTALS $153,072.00 $71.00 $0.00 $0.00 $20,000.00 $0.00 $20,000.00 $0.00 Fund 278 -Commercial Passenger Vessel Totals REVENUE TOTALS $46,547.15 $7,307.44 $23,850.11 $45,647.34 $20,000.00 $56,597.17 $20,000.00 $0.00 EXPENSE TOTALS $153,072.00 $71.00 $0.00 $0.00 $20,000.00 $0.00 $20,000.00 $0.00 Fund 278 -Commercial Passenger Vessel Totals ($106,524.85) $7,236.44 $23,850.11 $45,647.34 $0.00 $56,597.17 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:58 PM Page 52 of 73 W 0 gODIA.KISLAND B OR O 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 300 - Debt Service REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 2,163,273.96 1,843,933.33 383,541.11 412,113.64 .00 (150.03) 847,130.00 847,130.00 311.200 Personal Property Tax 252,103.01 217,284.06 40,803.03 41,893.86 .00 .00 94,126.00 94,126.00 Property Tax Totals $2,415,376.97 $2,061,217.39 $424,344.14 $454,007.50 $0.00 ($150.03) $941,256.00 $941,256.00 Non Ad Valorem Taxes 313.110 Motor Vehicle Tax 458,703.72 720,866.92 729,334.60 732,912.48 720,000.00 451,260.00 720,000.00 .00 Non Ad valorem Taxes Totals $458,703.72 $720,866.92 $729,334.60 $732,912.48 $720,000.00 $451,260.00 $720,000.00 $0.00 State Shared Revenues 335.200 School Debt Reimbursement- Current 5,146,233.00 5,151,361.00 5,148,528.00 5,145,948.00 3,186,464.00 2,762,714.00 2,707,074.00 (479,390.00) 335.210 School Debt Reimbursement - Prior Years 9,064,279.00 .00 .00 .00 .00 .00 .00 .00 State Shared Revenues Totals $14,210,512.00 $5,151,361.00 $5,148,528.00 $5,145,948.00 $3,186,464.00 $2,762,714.00 $2,707,074.00 ($479,390.00) Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 34,620.00 .00 .00 (34,620.00) Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $34,620.00 $0.00 $0.00 ($34,620.00) Operating Transfers In 391.100 General Fund 2,303,196.00 .00 995,618.00 1,186,827.00 2,226,778.00 .00 954,667.00 (1,272,111.00) Operating Transfers In Totals $2,303,196.00 $0.00 $995,618.00 $1,186,827.00 $2,226,778.00 $0.00 $954,667.00 ($1,272,111.00) Proceeds of Long Term Debt 393.515 Proceeds - 2011 Bond .00 .00 .00 3,855,000.00 .00 .00 .00 .00 393.600 Premium on Bonds .00 .00 .00 343,517.00 .00 .00 .00 .00 Proceeds of Long Term Debt Totals $0.00 $0.00 $0.00 $4,198,517.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $19,387,788.69 $7,933,445.31 $7,297,824.74 $11,718,211.98 $6,167,862.00 $3,213,823.97 $5,322,997.00 ($844,865.00) REVENUE TOTALS $19,387,788.69 $7,933,445.31 $7,297,824.74 $11,718,211.98 $6,167,862.00 $3,213,823.97 $5,322,997.00 ($844,865.00) EXPENSE Department 165 - General Administration Support Goods & Services 450.320 Bad Debt Expense 1.92 1.52 .02 .32 .00 .00 .00 .00 Support Goods & Services Totals $1.92 $1.52 $0.02 $0.32 $0.00 $0.00 $0.00 $0.00 Department 165 - General Administration Totals $1.92 $1.52 $0.02 $0.32 $0.00 $0.00 $0.00 $0.00 Department 300 - Debt Service - School Professional Services 430.130 Consultants 6,300.00 3,150.00 3,150.00 650.00 9,450.00 8,195.00 3,150.00 (6,300.00) Professional Services Totals $6,300.00 $3,150.00 $3,150.00 $650.00 $9,450.00 $8,195.00 $3,150.00 ($6,300.00) Support Goods & Services 450,320 Bad Debt Expense 688.35 7.62 .76 708.62 .00 .00 .00 .00 450.327 Fines .00 .00 .00 .00 .00 513.51 .00 .00 450.450 Contingencies .00 .00 .00 .00 .00 .00 75,000.00 75,000.00 Run by Dora Cross on 04/15/2026 15:56:58 PM Page 53 of 73 W v ID v O a, 'ODLAg ISLAND B OR Q UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount Budget Worksheet Report Budget Year 2027 2026 Amended 2026 Actual Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 300 - Debt Service EXPENSE Department 300 - Debt Service - School Support Goods & Services 450.505 Bond Issuance Fee .00 .00 .00 73,841.18 .00 .00 .00 .00 Support Goods & Services Totals $688.35 $7.62 $0.76 $74,549.80 $0.00 $513.51 $75,000.00 $75,000.00 Debt Service - Principal 475.239 2011 Bond Issue 330,000.00 340,000.00 355,000.00 4,519,995.00 395,000.00 395,000.00 410,000.00 15,000.00 475.241 2012A Refunding Bond Issue 545,000.00 .00 .00 .00 .00 .00 .00 .00 475.242 2012B Refunding Bond Issue 665,000.00 .00 .00 .00 .00 .00 .00 .00 475.243 GO 2013 - Principal 1,245,000.00 1,280,000.00 1,325,000.00 1,330,000.00 1,340,000.00 1,340,000.00 1,355,000.00 15,000.00 475.245 2014 GO Bond 1,220,000.00 1,255,000.00 1,310,000.00 1,360,000.00 1,410,000.00 1,410,000.00 1,420,000.00 10,000.00 475.246 2015 GO HS Bond 240,000.00 250,000.00 265,000.00 275,000.00 245,000.00 245,000.00 285,000.00 40,000.00 475.247 2015 GO R & R Bond 180,000.00 190,000.00 200,000.00 210,000.00 220,000.00 220,000.00 .00 (220,000.00) 475.248 2016 GO HS Bond 80,000.00 80,000.00 85,000.00 90,000.00 95,000.00 95,000.00 100,000.00 5,000.00 475.249 2016 GO R & R Bond 540,000.00 570,000.00 595,000.00 630,000.00 660,000.00 660,000.00 .00 (660,000.00) 475.252 2016 GO Series 3 - Principal 450,000.00 470,000.00 495,000.00 520,000.00 550,000.00 550,000.00 575,000.00 25,000.00 475.253 2018 AMBBA DL - HS Reno Principal 50,000.00 55,000.00 55,000.00 55,000.00 55,000.00 55,000.00 60,000.00 5,000.00 475.254 GO 2020 One Series A - Principal 25,000.00 30,000.00 30,000.00 30,000.00 35,000.00 35,000.00 35,000.00 .00 475.255 GO 2020 One Series B - Principal 145,000.00 155,000.00 160,000.00 170,000.00 180,000.00 180,000.00 190,000.00 10,000.00 475.256 GO 2012 Two Refunding Bond - Principal 125,000.00 1,360,000.00 1,365,000.00 1,375,000.00 .00 .00 .00 .00 Debt Service - Principal Totals $5,840,000.00 $6,035,000.00 $6,240,000.00 $10,564,995.00 $5,185,000.00 $5,185,000.00 $4,430,000.00 ($755,000.00) Debt Service - Interest 476.239 2011 Bond Issue 186,770.83 178,500.00 161,125.00 142,875.00 123,625.00 66,750.00 103,500.00 (20,125.00) 476.241 2012A Refunding Bond Issue 1,010.00 .00 .00 .00 .00 .00 .00 .00 476.242 2012B Refunding Bond Issue 23,190.00 .00 .00 .00 .00 .00 .00 .00 476.243 GO 2013 -Interest 284,205.99 253,536.65 209,738.73 202,162.16 190,606.00 98,760.23 175,684.00 (14,922.00) 476.245 2014 GO Bond Issue 425,542.20 386,971.53 335,497.61 281,071.36 238,236.00 122,755.68 222,568.00 (15,668.00) 476.246 2015 GO HS Bond 254,212.50 241,962.50 229,087.50 215,587.50 215,002.00 124,752.08 173,375.00 (41,627.00) 476.247 2015 GO R & R Bond 45,500.00 36,250.00 26,500.00 16,250.00 5,500.00 5,500.00 .00 (5,500.00) 476.248 2016 GO HS Bond -Interest 54,668.76 50,668.76 46,543.76 42,168.76 37,544.00 37,543.76 34,169.00 (3,375.00) 476.249 2016 GO R & R Bond -Interest 136,250.00 108,500.00 79,375.00 48,750.00 16,500.00 16,500.00 .00 (16,500.00) 476.252 2016 GO Series 3 -Interest 169,750.00 149,000.00 124,875.00 99,500.00 72,750.00 43,250.00 44,625.00 (28,125.00) 476.253 2018 AMBBA DL - HS Reno Interest 12,571.50 11,075.00 9,496.50 7,898.75 6,274.00 3,546.50 4,551.00 (1,723.00) 476.254 GO 2020 One Series A -Interest 16,625.00 15,250.00 13,750.00 12,250.00 10,625.00 5,750.00 8,875.00 (1,750.00) 476.255 GO 2020 One Series B - Interest 89,125.00 81,625.00 73,750.00 65,500.00 56,750.00 30,625.00 47,500.00 (9,250.00) 476.256 GO 2012 Two Refunding Bond -Interest 19,602.26 17,976.86 12,620.98 4,798.75 .00 .00 .00 .00 Debt Service -Interest Totals $1,719,024.04 $1,531,316.30 $1,322,360.08 $1,138,812.28 $973,412.00 $555,733.25 $814,847.00 ($158,565.00) Run by Dora Cross on 04/15/2026 15:56:58 PM Page 54 of 73 W v OD 0 gOD-LAg ISLAND Q� B OR O 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 300 - Debt Service EXPENSE Department 300 - Debt Service - School Operating Transfers Out 494.100 General Fund .00 5,879,272.00 .00 .00 .00 .00 .00 .00 494.276 Facilities Fund .00 2,213,366.00 .00 .00 .00 .00 .00 .00 494.469 Renewal & Replacement Projects .00 4,047,302.00 .00 .00 .00 .00 .00 .00 Operating Transfers Out Totals $0.00 $12,139,940.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 300 - Debt Service - School Totals $7,566,012.39 $19,709,413.92 $7,565,510.84 $11,779,007.08 $6,167,862.00 $5,749,441.76 $5,322,997.00 ($844,865.00) EXPENSE TOTALS $7,566,014.31 $19,709,415.44 $7,565,510.86 $11,779,007.40 $6,167,862.00 $5,749,441.76 $5,322,997.00 ($844,865.00) Fund 300 - Debt Service Totals REVENUE TOTALS $19,387,788.69 $7,933,445.31 $7,297,824.74 $11,718,211.98 $6,167,862.00 $3,213,823.97 $5,322,997.00 ($844,865.00) EXPENSE TOTALS $7,566,014.31 $19,709,415.44 $7,565,510.86 $11,779,007.40 $6,167,862.00 $5,749,441.76 $5,322,997.00 ($844,865.00) Fund 300 - Debt Service Totals $11,821,774.38 ($11,775,970.13) ($267,686.12) ($60,795.42) $0.00 ($2,535,617.79) $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:58 PM Page 55 of 73 W v ID t9 Q0 O gODIA.KISLAND B OR O 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 530 - Solid Waste Disposal Fund REVENUE Department 000 - Fund Revenues Penalties & Interest Tax 319.100 Penalties & Interest 9,704.23 3,156.19 7,535.68 17,518.73 3,000.00 16,206.12 15,000.00 12,000.00 Penalties & Interest Tax Totals $9,704.23 $3,156.19 $7,535.68 $17,518.73 $3,000.00 $16,206.12 $15,000.00 $12,000.00 Federal Grants 331.117 American Rescue Plan 2021 (ARPA) .00 .00 .00 221,245.63 .00 .00 .00 .00 Federal Grants Totals $0.00 $0.00 $0.00 $221,245.63 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 335.190 PERS on Behalf Payment (30,723.51) 18,908.60 20,665.99 67,230.82 41,608.00 28,575.01 63,500.00 21,892.00 State Shared Revenues Totals ($30,723.51) $18,908.60 $20,665.99 $67,230.82 $41,608.00 $28,575.01 $63,500.00 $21,892.00 Charges for Services 340.160 Dump Fee - Customer 582,392.30 595,521.45 601,246.46 620,062.35 630,000.00 473,158.50 620,000.00 (10,000.00) 340.170 Dump Fee - Alaska Waste 3,112,621.45 3,050,213.75 3,066,302.95 2,983,123.10 3,150,000.00 2,258,660.00 3,000,000.00 (150,000.00) 340.171 Dump Fee - USCG 352,524.30 341,289.60 337,968.10 354,703.35 367,500.00 318,164.00 375,000.00 7,500.00 340.172 Waste Screenings 23,170.20 21,133.50 20,961.95 22,546.05 25,200.00 14,632.00 20,000.00 (5,200.00) 340.173 Metals 58,283.20 75,558.65 76,157.25 88,590.03 78,750.00 57,072.00 90,000.00 11,250.00 Charges for Services Totals $4,128,991.45 $4,083,716.95 $4,102,636.71 $4,069,024.88 $4,251,450.00 $3,121,686.50 $4,105,000.00 ($146,450.00) Interest Earnings 361.100 Interest Earnings 93,270.82 144,237.45 34,696.37 36,318.22 35,000.00 32,523.52 10,000.00 (25,000.00) 361.110 Gain / Loss on Sale .00 6,100.00 9,456.00 .00 .00 .00 .00 .00 361.300 Change in Fair Market Value (502,336.90) (170,654.39) 15,976.83 14,236.92 .00 6,313.76 .00 .00 Interest Earnings Totals ($409,066.08) ($20,316.94) $60,129.20 $50,555.14 $35,000.00 $38,837.28 $10,000.00 ($25,000.00) Miscellaneous - Classified 380.170 Other 1,720.08 4,729.28 758.37 .00 .00 .00 .00 .00 380.220 Recycle Metals 32,783.49 36,333.01 58,287.63 48,967.65 50,000.00 13,398.83 45,000.00 (5,000.00) 380.224 Recycling Rebate 391.51 117.00 .00 .00 .00 868.44 .00 .00 Miscellaneous - Classified Totals $34,895.08 $41,179.29 $59,046.00 $48,967.65 $50,000.00 $14,267.27 $45,000.00 ($5,000.00) Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 .00 .00 74,434.00 74,434.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $74,434.00 $74,434.00 Operating Transfers In 391.490 Capital Projects - Solid Waste Collection & Disposal 26,478.00 .00 .00 1,417,460.30 .00 .00 .00 .00 Operating Transfers In Totals $26,478.00 $0.00 $0.00 $1,417,460.30 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $3,760,279.17 $4,126,644.09 $4,250,013.58 $5,892,003.15 $4,381,058.00 $3,219,572.18 $4,312,934.00 ($68,124.00) REVENUE TOTALS $3,760,279.17 $4,126,644.09 $4,250,013.58 $5,892,003.15 $4,381,058.00 $3,219,572.18 $4,312,934.00 ($68,124.00) Run by Dora Cross on 04/15/2026 15:56:58 PM Page 56 of 73 ^n^ Y/ rn, Z ro n m V W N O O O O_ 0 gODIA.KISLAND B OR O 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 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 701 - Landfill Personnel Services 410.110 Salaries 523,901.24 531,811.44 544,113.08 599,678.24 637,316.00 419,910.31 579,472.00 (57,844.00) 410.120 Temporary Help 7,171.81 13,798.81 10,583.37 38,070.46 40,000.00 9,244.49 15,000.00 (25,000.00) 410.130 Overtime 9,029.90 10,859.17 7,426.74 8,304.86 20,000.00 4,599.48 10,000.00 (10,000.00) 410.140 Allocated Salaries 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 .00 410.152 Cell Phone Stipend 1,756.00 2,036.00 1,756.00 1,591.60 2,200.00 496.67 1,200.00 (1,000.00) 420.110 Unemployment Taxes 51.85 53.75 63.50 567.89 700.00 377.67 606.00 (94.00) 420.120 FICA Taxes 39,671.51 41,716.44 42,737.67 46,100.04 53,513.00 32,290.13 46,334.00 (7,179.00) 420.130 Group Insurance 179,328.65 168,284.72 177,908.95 184,972.37 201,477.00 135,964.96 205,800.00 4,323.00 420.140 Retirement 153,110.88 132,234.36 134,949.38 146,027.27 186,218.00 104,635.27 175,899.00 (10,319.00) 420.150 Workers Compensation 22,227.60 21,326.77 23,130.62 30,401.34 31,408.00 7,436.14 17,433.00 (13,975.00) Personnel Services Totals $961,249.44 $947,121.46 $967,669.31 $1,080,714.07 $1,197,832.00 $739,955.12 $1,076,744.00 ($121,088.00) Employee Benefits 420.145 OPEB & Pension Expense (242,644.00) .00 .00 45,328.72 .00 .00 .00 .00 Employee Benefits Totals ($242,644.00) $0.00 $0.00 $45,328.72 $0.00 $0.00 $0.00 $0.00 Professional Services 430.130 Consultants 26,186.63 12,336.17 31,430.59 .00 75,000.00 .00 .00 (75,000.00) 430.140 Contracted Services 133,437.00 111,883.92 115,586.52 168,028.05 75,000.00 146,876.86 150,000.00 75,000.00 430.144 Design Services 28,803.65 605.43 5,312.10 .00 50,000.00 .00 .00 (50,000.00) 430.145 Junk Removal Services .00 .00 .00 .00 5,000.00 .00 .00 (5,000.00) 430.146 Metals Processing 34,477.07 66,584.62 78,517.76 87,697.65 60,000.00 43,966.40 70,000.00 10,000.00 430.147 Litter Pickup 9,500.00 9,500.00 9,500.00 9,830.00 15,000.00 .00 10,000.00 (5,000.00) 430.164 Construction Services 4,108.13 .00 .00 7,000.00 25,000.00 39,007.15 .00 (25,000.00) Professional Services Totals $236,512.48 $200,910.14 $240,346.97 $272,555.70 $305,000.00 $229,850.41 $230,000.00 ($75,000.00) Legal Services 431.120 Legal Fees 580.00 1,040.00 1,166.00 5,243.00 7,500.00 897.00 2,000.00 (5,500.00) Legal Services Totals $580.00 $1,040.00 $1,166.00 $5,243.00 $7,500.00 $897.00 $2,000.00 ($5,500.00) Contributions 448.322 Senior Citizen Support 37,860.24 38,258.61 39,180.16 39,992.75 45,000.00 .00 45,000.00 .00 448.902 Donated Trash Disposal 144,778.49 131,676.85 137,846.20 188,999.80 140,000.00 125,900.00 140,000.00 .00 Contributions Totals $182,638.73 $169,935.46 $177,026.36 $228,992.55 $185,000.00 $125,900.00 $185,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 53.01 .00 (199.62) 150.15 500.00 9.17 .00 (500.00) 450.110 Operating Supplies 55,546.60 68,065.56 56,935.05 53,334.45 70,000.00 27,992.84 70,000.00 .00 450.112 Hazardous Waste Material 11,246.24 1.26 1,844.62 53,725.53 70,000.00 24,613.03 50,000.00 (20,000.00, 450.120 Printing / Binding .00 227.90 .00 .00 500.00 .00 .00 (500.00) 450.130 Postage 325.87 394.32 452.59 442.05 500.00 324.12 500.00 .00 Run by Dora Cross on 04/15/2026 15:56:58 PM Page 57 of 73 W Iv Z3 v CD U) r CD cD W C Q fQ N O O O gODZAg ISLAND AA B OR O 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 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 701 - Landfill Support Goods & Services 450.140 Dues / Books / Subscriptions 736.00 1,175.00 945.00 1,160.69 750.00 .00 1,000.00 250.00 450.170 Machinery/ Equipment <$5000 14,178.87 18,889.83 17,745.29 17,098.22 25,000.00 3,117.76 20,000.00 (5,000.00) 450.180 Equipment Rental 6,680.00 19,980.00 75,720.00 448.00 20,000.00 .00 .00 (20,000.00) 450.221 Property Insurance 3,076.00 3,782.00 3,914.00 4,497.00 7,000.00 3,928.57 4,500.00 (2,500.00) 450.222 General Liablity Insurance Coverage 4,869.42 6,315.00 3,914.00 6,156.00 8,000.00 7,564.00 8,000.00 .00 450.224 Insurance Coverage Discounts (2,930.00) (4,983.00) (1,917.00) (612.00) .00 .00 .00 .00 450.226 Mobile Equipment Insurance 7,585.83 5,310.00 5,952.81 6,911.00 .00 4,174.70 .00 .00 450.228 Auto Liability Insurance .00 .00 .00 2,047.00 .00 1,339.58 .00 .00 450.230 Advertising / Hearings 2,939.43 560.88 1,276.44 3,156.22 3,000.00 1,784.51 2,000.00 (1,000.00) 450.231 Outreach (SWAB/Public Education) 11,176.43 10,058.87 7,310.50 6,262.80 10,000.00 2,688.97 10,000.00 .00 450.270 Continuing Education 1,077.25 1,864.55 775.00 6,923.45 10,000.00 315.00 5,000.00 (5,000.00) 450.280 Staff Training 1,470.00 1,686.00 460.00 .00 5,000.00 .00 .00 (5,000.00) 450.290 Recruit/ Relocation .00 .00 22.64 174.86 .00 .00 .00 .00 450.300 Travel/ Per Diem .00 .00 .00 .00 3,000.00 .00 .00 (3,000.00) 450.320 Bad Debt Expense .00 .00 21.90 .00 .00 .00 .00 .00 450.340 Telephone/Communications 625.63 1,157.03 1,170.64 1,189.08 2,000.00 992.53 1,500.00 (500.00) 450.350 Electricity 20,536.39 23,164.52 30,970.85 20,514.35 30,000.00 18,359.63 30,000.00 .00 450.360 Fuel- Heating 29,216.56 30,052.98 22,731.99 27,148.55 40,000.00 14,226.45 30,000.00 (10,000.00) 450.365 Fuel- Vehicle 26,297.42 26,239.56 26,865.35 27,471.16 30,000.00 20,148.38 30,000.00 .00 450.370 Water & Sewer .00 .00 .00 .00 15,000.00 .00 .00 (15,000.00) 450.380 Snow Removal / Sanding 8,407.40 10,000.00 5,218.60 225.00 10,000.00 .00 .00 (10,000.00) 450.430 Maint & Repairs 32,751.11 42,038.62 57,357.26 10,300.86 25,000.00 49,308.63 50,000.00 25,000.00 450.432 Baler Maint 59,838.88 51,517.80 42,068.15 65,020.90 75,000.00 42,067.74 60,000.00 (15,000.00) 450.435 Maint Agreements 4,799.40 7,452.05 16,519.13 5,309.13 25,000.00 5,955.13 6,000.00 (19,000.00) 450.440 Auto Maint & Repairs 997.81 798.87 6,398.99 2,914.25 10,000.00 2,536.35 3,000.00 (7,000.00) 450.442 Heavy Equip Maint & Repair .00 .00 .00 31,394.59 .00 27,960.73 30,000.00 30,000.00 450.450 Contingencies .00 .00 .00 .00 46,393.00 .00 .00 (46,393.00) 450.451 Licenses & Permits 9,000.00 9,755.00 9,980.00 10,220.00 10,000.00 9,995.00 10,000.00 .00 450.461 Safety Supplies 2,483.45 6,848.89 985.89 1,706.53 5,000.00 1,789.42 2,000.00 (3,000.00) 450.496 Credit Card Fees 1,476.48 1,929.86 2,165.29 2,322.96 3,000.00 1,711.79 2,000.00 (1,000.00) 450.510 Recycling Services 310,560.00 330,396.00 333,936.00 353,952.00 375,200.00 267,204.00 375,000.00 (200.00) 450.540 Clothing Allowance 4,115.13 4,931.44 3,280.61 3,739.72 4,200.00 2,163.93 4,200.00 .00 450.541 Protective Equipment .00 .00 .00 .00 2,500.00 .00 .00 (2,500.00) Support Goods & Services Totals $629,136.61 $679,610.79 $734,821.97 $725,304.50 $941,543.00 $542,271.96 $804,700.00 ($136,843.00) Run by Dora Cross on 04/15/2026 15:56:59 PM Page 58 of 73 W Iv Z3 v CD U) r CD cD W C Q fQ N ID O N O_ gODIA.KISLAND B OR O 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 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 701 - Landfill Equipment 466.220 Auto Liability Insurance 1,823.00 1,823.00 2,017.00 .00 2,500.00 (543.00) 2,000.00 (500.00) Equipment Totals $1,823.00 $1,823.00 $2,017.00 $0.00 $2,500.00 ($543.00) $2,000.00 ($500.00) Capital Outlay 470.100 Machinery / Equipment >$5000 5,176.00 50,693.81 14,455.53 (.46) 25,000.00 .00 .00 (25,000.00) Capital Outlay Totals $5,176.00 $50,693.81 $14,455.53 ($0.46) $25,000.00 $0.00 $0.00 ($25,000.00) Depreciation 472.020 Depr -Buildings 42,054.72 .00 42,055.86 42,055.08 42,055.00 .00 42,055.00 .00 472.030 Depr- Site Improvement 61,081.37 (32,176.61) 1,078,057.86 132,156.86 61,082.00 .00 61,082.00 .00 472.120 Depr-Machinery / Equipment 66,454.78 .00 121,823.91 143,661.36 66,455.00 .00 66,455.00 .00 Depreciation Totals $169,590.87 ($32,176.61) $1,241,937.63 $317,873.30 $169,592.00 $0.00 $169,592.00 $0.00 Debt Service - Interest 476.105 Loan -Interest 14,630.00 13,129.00 11,630.00 10,129.00 9,000.00 9,000.00 7,500.00 (1,500.00) 476.277 Revenue Bond 2011 Three -Interest (38,723.25) (4,677.60) 11,242.60 (547.37) 19,875.00 13,125.00 6,750.00 (13,125.00) Debt Service - Interest Totals ($24,093.25) $8,451.40 $22,872.60 $9,581.63 $28,875.00 $22,125.00 $14,250.00 ($14,625.00) Operating Transfers Out 494.490 Capital Projects - Solid Waste Collection & Disposal 3,208,382.44 .00 .00 .00 .00 .00 .00 .00 494.492 Capital Projects - (Solid Waste Collection & Disposal) .00 .00 .00 372,068.01 .00 .00 .00 .00 Operating Transfers Out Totals $3,208,382.44 $0.00 $0.00 $372,068.01 $0.00 $0.00 $0.00 $0.00 Landfill Properly Costs 450.395 Closure / Post -Closure 687,590.25 (377,580.00) 598,920.50 883,964.30 .00 .00 500,000.00 500,000.00 LandrillProperty Costs Totals $687,590.25 ($377,580.00) $598,920.50 $883,964.30 $0.00 $0.00 $500,000.00 $500,000.00 Sub -Department 701 - Landfill Totals $5,815,942.57 $1,649,829.45 $4,001,233.87 $3,941,625.32 $2,862,842.00 $1,660,456.49 $2,984,286.00 $121,444.00 Sub -Department 702 - Leachate Plant Personnel Services 410.110 Salaries 202,784.32 203,385.44 214,661.99 228,880.46 186,988.00 125,891.81 229,167.00 42,179.00 410,120 Temporary Help 58.49 140.46 107.98 614.93 25,000.00 318.28 .00 (25,000.00) 410.130 Overtime 4,682.10 3,914.01 5,181.26 6,215.34 10,000.00 5,149.41 6,000.00 (4,000.00) 410.152 Cell Phone Stipend 2,586.00 2,796.00 2,796.00 2,310.95 3,000.00 1,503.22 1,200.00 (1,800.00) 420.110 Unemployment Taxes 20.17 20.51 26.05 220.59 225.00 124.51 236.00 11.00 420.120 FICA Taxes 15,183.84 15,289.32 16,362.38 16,953.99 17,212.00 9,712.48 18,082.00 870.00 420.130 Group Insurance 66,613.75 63,824.21 67,770.48 72,250.32 65,754.00 45,745.22 88,200.00 22,446.00 420.140 Retirement 57,790.45 50,280.62 50,072.00 57,691.44 55,807.00 29,470.74 70,174.00 14,367.00 420.150 Workers Compensation 8,234.43 7,618.21 8,276.21 10,908.45 10,102.00 2,364.03 6,803.00 (3,299.00) Personnel Services Totals $357,953.55 $347,268.78 $365,254.35 $396,046.47 $374,088.00 $220,279.70 $419,862.00 $45,774.00 Run by Dora Cross on 04/15/2026 15:56:59 PM Page 59 of 73 W N O W O a a, 'ODLAg ISLAND B OR Q UGH Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount Budget Worksheet Report Budget Year 2027 2026 Amended 2026 Actual Budget Amount 2027 Level 1 Diff FY26 to FY27 Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 702 - Leachate Plant Employee Benefits 420.145 OPEB & Pension Expense .00 .00 .00 16,538.01 .00 .00 .00 .00 Employee Benefits Totals $0.00 $0.00 $0.00 $16,538.01 $0.00 $0.00 $0.00 $0.00 Professional Services 430.130 Consultants 13,319.50 29,067.45 1,574.75 4,112.50 20,000.00 105.00 15,000.00 (5,000.00) 430.140 Contracted Services 8,249.50 16,518.30 35,591.50 43,431.12 50,000.00 14,596.80 30,000.00 (20,000.00) 430.144 Design Services .00 .00 .00 .00 10,000.00 .00 .00 (10,000.00) 430.164 Construction Services .00 .00 .00 .00 50,000.00 .00 .00 (50,000.00) 430.166 Laboratory Services 32,428.61 44,472.01 55,506.72 63,645.57 75,000.00 24,930.09 40,000.00 (35,000.00) Professional Services Totals $53,997.61 $90,057.76 $92,672.97 $111,189.19 $205,000.00 $39,631.89 $85,000.00 ($120,000.00) Support Goods & Services 450.110 Operating Supplies 14,217.43 16,423.06 302,334.00 19,126.30 25,000.00 16,357.22 20,000.00 (5,000.00) 450.111 Chemicals 68,492.66 5,396.37 66,429.80 25,076.59 70,000.00 85,323.82 70,000.00 .00 450.120 Printing / Binding 49.45 256.33 251.83 415.96 300.00 298.86 350.00 50.00 450.140 Dues/ Books/ Subscriptions .00 200.00 100.00 105.69 500.00 2,100.00 2,000.00 1,500.00 450.170 Machinery / Equipment <$5000 11,365.52 3,289.60 16,553.09 8,778.91 25,000.00 414.45 10,000.00 (15,000.00) 450.180 Equipment Rental .00 .00 .00 .00 5,000.00 .00 .00 (5,000.00) 450.221 Property Insurance 2,632.00 2,914.00 23,464.00 27,131.00 .00 20,719.41 25,000.00 25,000.00 450.222 General Liablity Insurance Coverage 2,081.00 2,129.00 1,427.00 3,163.00 .00 4,217.00 4,500.00 4,500.00 450.224 Insurance Coverage Discounts (1,610.00) (1,678.00) (5,015.00) (1,500.00) .00 .00 .00 .00 450.228 Auto Liability Insurance .00 .00 .00 853.00 .00 543.00 .00 .00 450.270 Continuing Education 302.25 2,710.00 310.00 767.19 4,000.00 315.00 4,000.00 .00 450.290 Recruit / Relocation 83.58 90.78 22.64 173.71 .00 193.90 .00 .00 450.300 Travel/ Per Diem .00 .00 .00 .00 3,000.00 .00 .00 (3,000.00) 450.327 Fines .00 11.19 .00 .00 .00 .00 .00 .00 450.340 Telephone/Communications 1,063.65 518.77 2,034.56 991.55 2,500.00 706.45 2,000.00 (500.00) 450.350 Electricity 80,435.63 84,254.16 81,809.17 95,853.05 95,000.00 68,225.73 95,000.00 .00 450.365 Fuel - Vehicle 1,870.97 1,912.96 1,836.74 1,492.22 2,000.00 1,076.88 2,000.00 .00 450.380 Snow Removal / Sanding 1,305.00 7,500.00 2,945.00 .00 5,000.00 .00 .00 (5,000.00) 450.392 Septic Tank Disposal .00 .00 .00 .00 4,000.00 .00 .00 (4,000.00) 450.430 Maint & Repairs 4,982.66 33,532.43 7,498.77 13,709.72 35,000.00 1,169.26 20,000.00 (15,000.00) 450.434 Building Maint & Repairs .00 2,645.54 1,093.81 1,030.91 10,000.00 4,543.50 2,000.00 (8,000.00) 450.435 Maint Agreements .00 .00 .00 300.00 .00 1,515.80 1,500.00 1,500.00 450.440 Auto Maint & Repairs 126.51 226.86 102.96 2,238.63 5,000.00 2,100.47 3,000.00 (2,000.00) 450.451 Licenses & Permits .00 10.00 .00 260.00 10,000.00 .00 .00 (10,000.00) 450.461 Safety Supplies 961.35 2,265.66 4,771.43 62.85 5,000.00 1,388.05 2,000.00 (3,000.00) Run by Dora Cross on 04/15/2026 15:56:59 PM Page 60 of 73 W v 0 0 gODIA.KISLAND B OR O 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 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 702 - Leachate Plant Support Goods & Services 450.540 Clothing Allowance 291.82 .00 660.91 877.62 1,400.00 1,605.33 1,400.00 .00 Support Goods& Services Totals $188,651.48 $164,608.71 $508,630.71 $200,907.90 $307,700.00 $212,814.13 $264,750.00 ($42,950.00) Equipment 466.220 Auto Liability Insurance 756.00 756.00 837.00 .00 900.00 543.00 600.00 (300.00) Equipment Totals $756.00 $756.00 $837.00 $0.00 $900.00 $543.00 $600.00 ($300.00) Capital Outlay 470.100 Machinery / Equipment >$5000 12,352.04 88,847.86 .00 17,090.26 50,000.00 7,883.62 10,000.00 (40,000.00) 470.120 Automotive .00 .00 .00 .00 25,000.00 .00 .00 (25,000.00) Capital Outlay Totals $12,352.04 $88,847.86 $0.00 $17,090.26 $75,000.00 $7,883.62 $10,000.00 ($65,000.00) Depreciation 472.020 Depr -Buildings .00 267,180.50 .00 945,901.00 267,181.00 .00 267,181.00 .00 472.030 Depr- Site Improvement .00 .00 .00 .00 153,850.00 .00 153,850.00 .00 472.120 Depr-Machinery / Equipment 1,435.20 .00 .00 4,444.00 .00 .00 4,444.00 4,444.00 Depreciation Totals $1,435.20 $267,180.50 $0.00 $950,345.00 $421,031.00 $0.00 $425,475.00 $4,444.00 Debt Service - Interest 476.105 Loan - Interest 177,623.51 166,087.42 154,551.33 143,016.25 134,497.00 134,496.16 122,961.00 (11,536.00) Debt Service -Interest Totals $177,623.51 $166,087.42 $154,551.33 $143,016.25 $134,497.00 $134,496.16 $122,961.00 ($11,536.00) Operating Transfers Out 494.490 Capital Projects - Solid Waste Collection & Disposal 2,500,000.00 .00 .00 250,000.00 .00 .00 .00 .00 Operating Transfers Out Totals $2,500,000.00 $0.00 $0.00 $250,000.00 $0.00 $0.00 $0.00 $0.00 Sub -Department 702 - Leachate Plant Totals $3,292,769.39 $1,124,807.03 $1,121,946.36 $2,085,133.08 $1,518,216.00 $615,648.50 $1,328,648.00 ($189,568.00) Department 731 - Waste Disposal Totals $9,108,711.96 $2,774,636.48 $5,123,180.23 $6,026,758.40 $4,381,058.00 $2,276,104.99 $4,312,934.00 ($68,124.00) EXPENSE TOTALS $9,108,711.96 $2,774,636.48 $5,123,180.23 $6,026,758.40 $4,381,058.00 $2,276,104.99 $4,312,934.00 ($68,124.00) Fund 530 - Solid Waste Disposal Fund Totals REVENUE TOTALS $3,760,279.17 $4,126,644.09 $4,250,013.58 $5,892,003.15 $4,381,058.00 $3,219,572.18 $4,312,934.00 ($68,124.00) EXPENSE TOTALS $9,108,711.96 $2,774,636.48 $5,123,180.23 $6,026,758.40 $4,381,058.00 $2,276,104.99 $4,312,934.00 ($68,124.00) Fund 530 - Solid Waste Disposal Fund Totals ($5,348,432.79) $1,352,007.61 ($873,166.65) ($134,755.25) $0.00 $943,467.19 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:59 PM Page 61 of 73 W v Z3 v CD Go r CD cD W C Q fQ CD N O O U1 O a gODIA.KISLAND B OR O 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 540 - Hospital Fund REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 22,301.28 135,066.93 241,774.05 342,158.48 .00 258,195.49 .00 .00 361.107 Lease Interest -(GASB 87) 334,293.48 280,574.49 224,107.34 164,751.10 .00 .00 .00 .00 361.300 Change in Fair Market Value (169,632.25) (73,983.25) 165,196.12 152,171.24 .00 68,949.17 .00 .00 Interest Earnings Totals $186,962.51 $341,658.17 $631,077.51 $659,080.82 $0.00 $327,144.66 $0.00 $0.00 Rents & Royalties 363.950 GASB 87 Lease Adjustment (213,464.04) (213,464.04) (213,464.07) (213,464.04) .00 .00 .00 .00 380.916 Providence Lease 1,384,272.00 1,384,272.00 1,384,272.00 1,384,272.00 1,384,272.00 1,153,560.00 1,384,272.00 .00 Rents & Royalties Totals $1,170,807.96 $1,170,807.96 $1,170,807.93 $1,170,807.96 $1,384,272.00 $1,153,560.00 $1,384,272.00 $0.00 Miscellaneous - Classified 380.170 Other .00 .00 143,210.14 .00 .00 .00 .00 .00 Miscellaneous - Classified Totals $0.00 $0.00 $143,210.14 $0.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers In 391.495 Capital Projects- Hospital .00 251,362.00 .00 (11,537.95) .00 .00 .00 .00 391.497 Capital Projects - (Hospital) .00 .00 .00 692,482.00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $251,362.00 $0.00 $680,944.05 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $1,357,770.47 $1,763,828.13 $1,945,095.58 $2,510,832.83 $1,384,272.00 $1,480,704.66 $1,384,272.00 $0.00 REVENUE TOTALS $1,357,770.47 $1,763,828.13 $1,945,095.58 $2,510,832.83 $1,384,272.00 $1,480,704.66 $1,384,272.00 $0.00 EXPENSE Department 740 - Hospital Enterprise Fund Personnel Services 410.110 Salaries 9,622.63 2,432.81 2,114.57 203.94 .00 4,266.72 .00 .00 410.130 Overtime .00 .00 .00 .00 .00 486.51 .00 .00 410.140 Allocated Salaries 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 .00 420.110 Unemployment Taxes .98 .27 .21 .21 .00 4.73 .00 .00 420.120 FICA Taxes 723.90 186.58 153.13 16.36 .00 354.19 .00 .00 420.130 Group Insurance 1,772.28 464.49 1,031.20 56.49 .00 1,364.56 .00 .00 420.140 Retirement 2,103.99 555.49 456.43 47.55 .00 1,036.15 .00 .00 420.150 Workers Compensation 347.12 67.74 7.60 6.19 .00 98.07 .00 .00 Personnel Services Totals $54,889.90 $44,026.38 $44,082.14 $40,649.74 $40,319.00 $47,929.93 $40,319.00 $0.00 Professional Services 430.140 Contracted Services .00 .00 495.00 7,000.00 .00 11,000.00 .00 .00 Professional Services Totals $0.00 $0.00 $495.00 $7,000.00 $0.00 $11,000.00 $0.00 $0.00 Legal Services 431.120 Legal Fees 120.00 .00 .00 .00 .00 .00 .00 .00 Legal Services Totals $120.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.210 Food / Business Lunch/Meeting Rooms .00 .00 .00 101.20 .00 .00 .00 .00 Run by Dora Cross on 04/15/2026 15:56:59 PM Page 62 of 73 W Iv Z3 v CD U) r CD cD W C Cl fQ v 0 0 gODZAg ISLAND AA B OR O 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 540 - Hospital Fund EXPENSE Department 740 - Hospital Enterprise Fund Support Goods & Services 450.430 Maint & Repairs 600.00 .00 (224.70) .00 .00 .00 .00 .00 450.436 R&R Repairs and Maintenance .00 265.43 194,198.86 .00 283,861.00 177,602.62 283,861.00 .00 450.451 Licenses & Permits .00 .00 .00 200.00 .00 .00 .00 .00 Support Goods & Services Totals $600.00 $265.43 $193,974.16 $301.20 $283,861.00 $177,602.62 $283,861.00 $0.00 Depreciation 472.020 Depr -Buildings 758,103.77 1,285,246.56 1,061,010.94 1,185,554.64 758,103.00 .00 758,103.00 .00 472.030 Depr- Site Improvement 298,217.27 24,851.44 .00 .00 298,217.00 .00 298,217.00 .00 472.120 Depr-Machinery / Equipment 3,772.12 16,442.35 18,511.76 2,745.80 3,772.00 .00 3,772.00 .00 Depreciation Totals $1,060,093.16 $1,326,540.35 $1,079,522.70 $1,188,300.44 $1,060,092.00 $0.00 $1,060,092.00 $0.00 Operating Transfers Out 494.495 Capital Projects -Hospital 140,000.00 8,823,475.50 (23,177.94) .00 .00 .00 .00 .00 494.497 Capital Projects - (Hospital) .00 .00 .00 500,000.00 .00 .00 .00 .00 Operating Transfers Out Totals $140,000.00 $8,823,475.50 ($23,177.94) $500,000.00 $0.00 $0.00 $0.00 $0.00 Department 740 - Hospital Enterprise Fund Totals $1,255,703.06 $10,194,307.66 $1,294,896.06 $1,736,251.38 $1,384,272.00 $236,532.55 $1,384,272.00 $0.00 EXPENSE TOTALS $1,255,703.06 $10,194,307.66 $1,294,896.06 $1,736,251.38 $1,384,272.00 $236,532.55 $1,384,272.00 $0.00 Fund 540 - Hospital Fund Totals REVENUE TOTALS $1,357,770.47 $1,763,828.13 $1,945,095.58 $2,510,832.83 $1,384,272.00 $1,480,704.66 $1,384,272.00 $0.00 EXPENSE TOTALS $1,255,703.06 $10,194,307.66 $1,294,896.06 $1,736,251.38 $1,384,272.00 $236,532.55 $1,384,272.00 $0.00 Fund 540 - Hospital Fund Totals $102,067.41 ($8,430,479.53) $650,199.52 $774,581.45 $0.00 $1,244,172.11 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:59 PM Page 63 of 73 W N CD O v O gODIA.KISLAND B OR O 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 545 - Long Term Care Center REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 34,419.34 110,334.74 150,208.76 178,852.75 80,000.00 119,296.30 .00 (80,000.00) 361.107 Lease Interest -(GASB 87) 464,106.38 434,456.97 403,290.61 370,529.72 .00 .00 .00 .00 361.300 Change in Fair Market Value (196,299.48) (44,070.41) 60,920.14 58,590.64 .00 24,035.69 .00 .00 Interest Earnings Totals $302,226.24 $500,721.30 $614,419.51 $607,973.11 $80,000.00 $143,331.99 $0.00 ($80,000.00) Rents & Royalties 363.950 GASB 87 Lease Adjustment (278,440.56) (278,440.56) (278,440.55) (278,440.56) .00 .00 .00 .00 380.918 LTC Lease 1,043,628.00 1,043,628.00 1,043,628.00 1,043,628.00 1,043,628.00 869,690.00 1,043,628.00 .00 Rents & Royalties Totals $765,187.44 $765,187.44 $765,187.45 $765,187.44 $1,043,628.00 $869,690.00 $1,043,628.00 $0.00 Miscellaneous - Classified 380.170 Other .00 .00 227,827.02 .00 .00 .00 .00 .00 Miscellaneous - Classified Totals $0.00 $0.00 $227,827.02 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $1,067,413.68 $1,265,908.74 $1,607,433.98 $1,373,160.55 $1,123,628.00 $1,013,021.99 $1,043,628.00 ($80,000.00) REVENUE TOTALS $1,067,413.68 $1,265,908.74 $1,607,433.98 $1,373,160.55 $1,123,628.00 $1,013,021.99 $1,043,628.00 ($80,000.00) EXPENSE Department 742 - Elder Care Professional Services 430.140 Contracted Services .00 3,150.00 .00 .00 .00 .00 .00 .00 Professional Services Totals $0.00 $3,150.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Legal Services 431.120 Legal Fees 1,972.00 800.00 .00 .00 .00 .00 .00 .00 L egal Services Totals $1,972.00 $800.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.221 Property Insurance 44,079.00 48,732.00 26,674.00 30,866.00 40,000.00 25,366.22 30,000.00 (10,000.00) 450.222 General Liablity Insurance Coverage 1,236.00 1,456.00 .00 .00 1,500.00 .00 .00 (1,500.00) 450.224 Insurance Coverage Discounts (12,660.00) (14,514.00) (5,200.00) (1,486.00) .00 .00 .00 .00 450.450 Contingencies .00 .00 .00 .00 456,308.00 .00 396,170.00 (60,138.00) Support Goods & Services Totals $32,655.00 $35,674.00 $21,474.00 $29,380.00 $497,808.00 $25,366.22 $426,170.00 ($71,638.00) Depreciation 472.020 Depr -Buildings 518,932.87 41,581.29 518,932.87 518,932.87 518,933.00 .00 518,933.00 .00 Depreciation Totals $518,932.87 $41,581.29 $518,932.87 $518,932.87 $518,933.00 $0.00 $518,933.00 $0.00 Debt Service - Interest 476.244 Revenue Bond 2013B - Interest (30,055.65) (52,777.37) 117,366.66 112,953.06 106,887.00 55,378.28 98,525.00 (8,362.00) Debt Service -Interest Totals ($30,055.65) ($52,777.37) $117,366.66 $112,953.06 $106,887.00 $55,378.28 $98,525.00 ($8,362.00) Run by Dora Cross on 04/15/2026 15:56:59 PM Page 64 of 73 W v 0 OD 0 gODIA.KISLAND B OR O 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 545 - Long Term Care Center EXPENSE Department 742 - Elder Care Operating Transfers Out 494.445 Capital Projects- Long Term Care .00 .00 9,859.77 .00 .00 .00 .00 .00 Operating Transfers Out Totals $0.00 $0.00 $9,859.77 $0.00 $0.00 $0.00 $0.00 $0.00 Department 742 - Elder Care Totals $523,504.22 $28,427.92 $667,633.30 $661,265.93 $1,123,628.00 $80,744.50 $1,043,628.00 ($80,000.00) EXPENSE TOTALS $523,504.22 $28,427.92 $667,633.30 $661,265.93 $1,123,628.00 $80,744.50 $1,043,628.00 ($80,000.00) Fund 545 - Long Term Care Center Totals REVENUE TOTALS $1,067,413.68 $1,265,908.74 $1,607,433.98 $1,373,160.55 $1,123,628.00 $1,013,021.99 $1,043,628.00 ($80,000.00) EXPENSE TOTALS $523,504.22 $28,427.92 $667,633.30 $661,265.93 $1,123,628.00 $80,744.50 $1,043,628.00 ($80,000.00) Fund 545 - Long Term Care Center Totals $543,909.46 $1,237,480.82 $939,800.68 $711,894.62 $0.00 $932,277.49 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:59 PM Page 65 of 73 W Iv Z3 sv CD U) r CD cD W C Q fQ N O O ro O a gODIA.KISLAND B OR O 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 555 - KFRC REVENUE Department 000 - Fund Revenues Federal Grants 331.117 American Rescue Plan 2021 (ARPA) .00 .00 .00 12,860.52 .00 .00 .00 .00 Federal Grants Totals $0.00 $0.00 $0.00 $12,860.52 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 335.190 PERS on Behalf Payment (7,179.95) (7,339.02) 2,211.78 13,237.77 5,425.00 3,814.55 5,864.00 439.00 State Shared Revenues Totals ($7,179.95) ($7,339.02) $2,211.78 $13,237.77 $5,425.00 $3,814.55 $5,864.00 $439.00 Interest Earnings 361.100 Interest Earnings 23,738.82 62,211.60 98,813.51 125,727.22 .00 95,271.83 50,000.00 50,000.00 361.104 Loan Interest 38,089.73 33,421.21 28,586.67 23,580.17 18,395.00 15,697.46 13,026.00 (5,369.00) 361.107 Lease Interest -(GASB 87) 346,070.46 327,549.81 324,323.18 303,225.39 .00 .00 .00 .00 361.300 Change in Fair Market Value (137,554.75) (38,687.95) 67,602.18 57,192.21 .00 25,331.22 .00 .00 Interest Earnings Totals $270,344.26 $384,494.67 $519,325.54 $509,724.99 $18,395.00 $136,300.51 $63,026.00 $44,631.00 Rents & Royalties 363.300 NOAA Lease (through GSA) 638,832.00 638,832.00 776,332.00 665,028.00 665,028.00 554,178.75 665,016.00 (12.00) 363.303 Natural Resources Conservation (through GSA) 26,311.64 26,311.44 26,985.80 28,334.52 28,334.00 23,612.10 28,879.00 545.00 363.304 NOAA COVID-19 Revenue (through GSA) 3,870.40 .00 .00 .00 .00 .00 .00 .00 363.320 Fish & Game Lease 61,628.00 62,178.00 63,732.45 65,325.76 66,958.00 66,958.91 68,632.00 1,674.00 363.340 KFRC Reception Revenue .00 1,456.00 3,451.53 3,872.68 3,500.00 1,733.30 2,000.00 (1,500.00) 363.350 Kodiak Regional Aquaculture Association 18,924.72 17,347.66 26,844.72 18,924.72 18,924.00 14,853.96 19,805.00 881.00 363.950 GASB 87 Lease Adjustment (179,286.05) (179,836.05) (178,271.15) (226,086.04) .00 .00 .00 .00 Rents & Royalties Totals $570,280.71 $566,289.05 $719,075.35 $555,399.64 $782,744.00 $661,337.02 $784,332.00 $1,588.00 Miscellaneous - Classified 380.170 Other .00 .00 .00 1,475.48 .00 .00 .00 .00 380.294 Contributions .00 28.76 101.00 80.00 .00 .00 .00 .00 Miscellaneous - Classified Totals $0.00 $28.76 $101.00 $1,555.48 $0.00 $0.00 $0.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 1,327,589.00 .00 562,928.00 (764,661.00) Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $1,327,589.00 $0.00 $562,928.00 ($764,661.00) Operating Transfers In 391.277 Tourism Development .00 .00 .00 45,000.00 20,000.00 .00 20,000.00 .00 391.426 Capital Projects - KFRC 28,955.00 .00 .00 82,335.45 .00 .00 .00 .00 Operating Transfers In Totals $28,955.00 $0.00 $0.00 $127,335.45 $20,000.00 $0.00 $20,000.00 $0.00 Department 000 - Fund Revenues Totals $862,400.02 $943,473.46 $1,240,713.67 $1,220,113.85 $2,154,153.00 $801,452.08 $1,436,150.00 ($718,003.00) REVENUE TOTALS $862,400.02 $943,473.46 $1,240,713.67 $1,220,113.85 $2,154,153.00 $801,452.08 $1,436,150.00 ($718,003.00) EXPENSE Department 758 - Research Facility Personnel Services 410.110 Salaries 118,019.42 119,642.21 83,731.72 95,232.54 83,207.00 64,276.39 71,801.00 (11,406.00) Run by Dora Cross on 04/15/2026 15:56:59 PM Page 66 of 73 W a gODIA.KISLAND B OR O 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 555 - KFRC EXPENSE Department 758 - Research Facility Personnel Services 410.120 Temporary Help 985.96 3,424.37 1,876.24 1,615.32 5,000.00 776.93 .00 (5,000.00) 410.130 Overtime 1,794.07 1,953.63 1,302.65 2,224.81 2,500.00 1,065.84 3,000.00 500.00 410.140 Allocated Salaries 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 .00 410.152 Cell Phone Stipend 1,360.00 2,040.00 1,360.00 1,200.00 1,600.00 900.00 1,200.00 (400.00) 420.110 Unemployment Taxes 12.01 12.20 9.98 88.33 97.00 69.63 76.00 (21.00) 420.120 FICA Taxes 9,190.87 11,555.91 6,635.77 7,109.29 7,444.00 4,925.89 5,814.00 (1,630.00) 420.130 Group Insurance 31,299.08 34,473.99 27,106.06 29,476.25 30,629.00 22,979.62 26,460.00 (4,169.00) 420.140 Retirement 35,832.55 30,607.89 20,882.77 23,935.41 24,281.00 18,216.78 22,321.00 (1,960.00) 420.150 Workers Compensation 6,214.31 5,199.67 1,778.26 3,872.00 4,174.00 1,621.46 2,023.00 (2,151.00) Personnel Services Totals $228,708.27 $232,909.87 $168,683.45 $188,753.95 $182,932.00 $138,832.54 $156,695.00 ($26,237.00) Employee Benefits 420.145 OPEB & Pension Expense (56,674.00) (63,988.00) (75,365.00) 16,517.00 .00 .00 .00 .00 Employee Benefits Totals ($56,674.00) ($63,988.00) ($75,365.00) $16,517.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.100 Office Supplies 101.46 35.55 128.56 36.87 150.00 17.91 50.00 (100.00) 450.110 Operating Supplies 156.00 1,882.35 2,289.47 3,744.66 3,500.00 2,939.26 3,500.00 .00 450.160 Furniture / Fixtures .00 .00 .00 .00 3,000.00 .00 .00 (3,000.00) 450.224 Insurance Coverage Discounts (7,044.00) (8,815.00) (5,479.00) .00 .00 .00 .00 .00 450.270 Continuing Education 289.75 .00 .00 169.85 3,500.00 .00 .00 (3,500.00) 450.340 Telephone/Communications 1,785.34 1,804.69 1,916.04 2,017.71 2,000.00 1,525.05 2,000.00 .00 450.365 Fuel - Vehicle 1,985.67 2,717.28 2,941.91 1,774.62 2,500.00 2,090.87 2,500.00 .00 450.435 Maint Agreements 9,937.87 10,404.78 13,584.23 5,554.48 25,000.00 18,438.30 10,000.00 (15,000.00) 450.440 Auto Maint & Repairs 130.98 2,695.39 290.69 4,921.28 6,000.00 650.58 3,000.00 (3,000.00) 450.451 Licenses & Permits .00 10.00 .00 10.00 10,000.00 70.50 .00 (10,000.00) 450.461 Safety Supplies 806.26 272.63 134.30 1,047.46 3,000.00 1,520.56 1,000.00 (2,000.00) 450.540 Clothing Allowance 532.09 1,391.47 608.34 .00 700.00 .00 700.00 .00 Support Goods & Services Totals $8,681.42 $12,399.14 $16,414.54 $19,276.93 $59,350.00 $27,253.03 $22,750.00 ($36,600.00) Capital Projects 452.140 Design Services .00 .00 .00 .00 20,000.00 .00 .00 (20,000.00) 452.150 Construction Service .00 .00 .00 .00 500,000.00 .00 .00 (500,000.00) Capital Projects Totals $0.00 $0.00 $0.00 $0.00 $520,000.00 $0.00 $0.00 ($520,000.00) Capital Outlay 470.100 Machinery / Equipment >$5000 .00 .00 .00 .00 25,000.00 .00 .00 (25,000.00) Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $25,000.00 $0.00 $0.00 ($25,000.00) Depreciation 472.020 Depr -Buildings 594,680.33 594,680.00 594,680.32 594,680.00 594,680.00 .00 594,680.00 .00 Run by Dora Cross on 04/15/2026 15:56:59 PM Page 67 of 73 W 0 gODIA.KISLAND B OR O 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 555 - KFRC EXPENSE Department 758 - Research Facility Depreciation 472.030 Depr- Site Improvement 69,895.69 93,781.98 93,781.33 103,616.00 93,782.00 .00 103,616.00 9,834.00 472.120 Depr-Machinery / Equipment 31,408.61 31,408.39 31,408.61 31,409.00 31,409.00 .00 31,409.00 .00 Depreciation Totals $695,984.63 $719,870.37 $719,870.26 $729,705.00 $719,871.00 $0.00 $729,705.00 $9,834.00 Cleaning / Janitor / Etc 480.130 Contracted Services 45,900.19 47,499.57 46,669.57 47,893.81 60,000.00 37,728.43 50,000.00 (10,000.00) 480.140 Aquarium Cleaning .00 425.72 .00 .00 2,000.00 .00 2,000.00 .00 Cleaning/Janitor/Etc Totals $45,900.19 $47,925.29 $46,669.57 $47,893.81 $62,000.00 $37,728.43 $52,000.00 ($10,000.00) Heating 481.120 Fuel 17,641.10 114,684.02 111,906.56 76,170.59 100,000.00 74,777.55 115,000.00 15,000.00 481.130 System Maint & Repair 3,498.54 3,771.99 2,618.44 2,428.55 25,000.00 2,326.60 5,000.00 (20,000.00) Heating Totals $21,139.64 $118,456.01 $114,525.00 $78,599.14 $125,000.00 $77,104.15 $120,000.00 ($5,000.00) Electrical 482.110 Electrical - Light & Power 206,890.96 122,919.56 116,565.61 136,022.70 200,000.00 97,960.43 140,000.00 (60,000.00) 482.120 Replacement Parts .00 2,356.38 1,346.54 3,193.64 15,000.00 2,282.42 2,000.00 (13,000.00) 482.130 Power / Seawater System .00 .00 .00 .00 15,000.00 .00 .00 (15,000.00) 482.140 System Maint & Repair 4,112.62 54,274.33 2,916.62 1,615.06 15,000.00 6,018.97 10,000.00 (5,000.00) Electrical Totals $211,003.58 $179,550.27 $120,828.77 $140,831.40 $245,000.00 $106,261.82 $152,000.00 ($93,000.00) Plumbing 483.110 Water 25,029.97 41,054.15 39,358.75 41,612.78 50,000.00 40,148.82 50,000.00 .00 483.120 Supplies .00 .00 300.41 606.44 3,000.00 5.99 .00 (3,000.00) 483.130 System Maint & Repair 4,276.42 47,679.38 23,292.50 21,084.19 35,000.00 5,256.26 20,000.00 (15,000.00) 483.140 Sea Water Pump Repairs 27,560.20 17,498.30 5,679.40 20,227.35 30,000.00 338.98 20,000.00 (10,000.00) Plumbing Totals $56,866.59 $106,231.83 $68,631.06 $83,530.76 $118,000.00 $45,750.05 $90,000.00 ($28,000.00) Air Conditioning 484.110 Utilities - Ventilate 3,950.00 .00 .00 .00 1,000.00 .00 .00 (1,000.00) 484.120 System Maint & Repair 422.00 2,114.50 7,852.88 2,862.54 10,000.00 4,300.64 5,000.00 (5,000.00) Air Conditioning Totals $4,372.00 $2,114.50 $7,852.88 $2,862.54 $11,000.00 $4,300.64 $5,000.00 ($6,000.00) Elevators 485.120 System Maint & Repair 1,904.76 2,434.59 2,805.89 .00 10,000.00 2,700.00 3,000.00 (7,000.00) Elevators Totals $1,904.76 $2,434.59 $2,805.89 $0.00 $10,000.00 $2,700.00 $3,000.00 ($7,000.00) Miscellaneous 486.111 Chemicals .00 .00 2,789.34 .00 20,000.00 .00 .00 (20,000.00) 486.150 Other .00 4,456.09 246.00 1,080.92 .00 79.00 .00 .00 486.160 100% Non-NOAA Related Expenses (No-1217) .00 16,415.88 .00 1,475.48 .00 .00 .00 .00 486.170 Machinery / Equipment 1,391.51 2,299.99 1,021.81 1,057.75 .00 .00 .00 .00 486.220 Insurance & Bonding 24,572.00 30,483.00 28,117.00 31,715.00 .00 52,644.65 55,000.00 55,000.00 Run by Dora Cross on 04/15/2026 15:56:59 PM Page 68 of 73 W gODIA.KISLAND B OR O 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 555 - KFRC EXPENSE Department 758 - Research Facility Miscellaneous 486.340 Telephone/Communications 6,489.16 6,539.12 6,336.91 3,920.40 7,000.00 2,324.54 7,000.00 .00 486.380 Snow Removal/ Disposal 15,375.50 15,000.00 22,042.50 5,400.00 20,000.00 8,400.00 15,000.00 (5,000.00) 486.390 Refuse Collection 7,092.92 7,762.24 7,699.68 7,847.46 9,000.00 6,167.91 8,000.00 (1,000.00) 486.430 Maint & Repairs 4,152.87 6,497.52 6,769.58 5,919.02 10,000.00 2,129.67 10,000.00 .00 486.451 Licenses & Permits(KRFC) .00 .00 1,150.00 .00 .00 .00 .00 .00 Miscellaneous Totals $59,073.96 $89,453.84 $76,172.82 $58,416.03 $66,000.00 $71,745.77 $95,000.00 $29,000.00 Building Repairs 487.430 Building Maint & Repairs 1,941.29 6,999.93 2,577.41 8,058.26 10,000.00 327.75 10,000.00 .00 Building Repairs Totals $1,941.29 $6,999.93 $2,577.41 $8,058.26 $10,000.00 $327.75 $10,000.00 $0.00 Operating Transfers Out 494.428 Capital Projects-(KFRC) 250,000.00 .00 .00 1,000,000.00 .00 .00 .00 .00 Operating Transfers Out Totals $250,000.00 $0.00 $0.00 $1,000,000.00 $0.00 $0.00 $0.00 $0.00 Department 758 - Research Facility Totals $1,528,902.33 $1,454,357.64 $1,269,666.65 $2,374,444.82 $2,154,153.00 $512,004.18 $1,436,150.00 ($718,003.00) EXPENSE TOTALS $1,528,902.33 $1,454,357.64 $1,269,666.65 $2,374,444.82 $2,154,153.00 $512,004.18 $1,436,150.00 ($718,003.00) Fund 555 - KFRC Totals REVENUE TOTALS $862,400.02 $943,473.46 $1,240,713.67 $1,220,113.85 $2,154,153.00 $801,452.08 $1,436,150.00 ($718,003.00) EXPENSE TOTALS $1,528,902.33 $1,454,357.64 $1,269,666.65 $2,374,444.82 $2,154,153.00 $512,004.18 $1,436,150.00 ($718,003.00) Fund 555 - KFRC Totals ($666,502.31) ($510,884.18) ($28,952.98) ($1,154,330.97) $0.00 $289,447.90 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:59 PM Page 69 of 73 W 0 gODIA.KISLAND B OR O 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 556 - Research Court Apartments REVENUE Department 000 - Fund Revenues State Shared Revenues 335.190 PERS on Behalf Payment .00 .00 .00 .00 .00 .00 472.00 472.00 State Shared Revenues Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $472.00 $472.00 Interest Earnings 361.100 Interest Earnings 827.61 3,221.01 5,777.78 7,421.37 .00 5,584.85 .00 .00 361.300 Change in Fair Market Value (4,976.52) (1,193.66) 3,927.53 3,511.83 .00 1,492.15 .00 .00 Interest Earnings Totals ($4,148.91) $2,027.35 $9,705.31 $10,933.20 $0.00 $7,077.00 $0.00 $0.00 Rents & Royalties 363.321 Apartment Rent 85,517.92 94,755.16 89,280.00 82,077.50 88,230.00 73,725.00 88,200.00 (30.00) Rents & Royalties Totals $85,517.92 $94,755.16 $89,280.00 $82,077.50 $88,230.00 $73,725.00 $88,200.00 ($30.00) Miscellaneous - Classified 380.170 Other 200.00 .00 200.00 .00 .00 .00 .00 .00 Miscellaneous - Classified Totals $200.00 $0.00 $200.00 $0.00 $0.00 $0.00 $0.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 34,067.00 .00 .00 (34,067.00) Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $34,067.00 $0.00 $0.00 ($34,067.00) Department 000 - Fund Revenues Totals $81,569.01 $96,782.51 $99,185.31 $93,010.70 $122,297.00 $80,802.00 $88,672.00 ($33,625.00) REVENUE TOTALS $81,569.01 $96,782.51 $99,185.31 $93,010.70 $122,297.00 $80,802.00 $88,672.00 ($33,625.00) EXPENSE Department 759 - Apartments Personnel Services 410.110 Salaries 5,011.06 3,431.61 3,602.34 7,508.44 17,570.00 6,976.19 6,026.00 (11,544.00) 410.120 Temporary Help .00 184.34 340.61 .00 .00 9.36 .00 .00 410.130 Overtime .00 71.45 311.76 698.07 .00 637.80 .00 .00 420.110 Unemployment Taxes 3.56 .39 .43 8.20 18.00 7.65 6.00 (12.00) 420.120 FICA Taxes 369.95 275.02 315.15 606.99 1,344.00 567.29 461.00 (883.00) 420.130 Group Insurance 1,132.89 1,201.57 1,248.82 2,543.28 7,025.00 2,340.87 2,940.00 (4,085.00) 420.140 Retirement 1,104.30 776.35 842.48 1,788.32 4,978.00 1,671.88 1,798.00 (3,180.00) 420.150 Workers Compensation 213.52 152.39 143.55 351.08 754.00 183.87 160.00 (594.00) Personnel Services Totals $7,835.28 $6,093.12 $6,805.14 $13,504.38 $31,689.00 $12,394.91 $11,391.00 ($20,298.00) Legal Services 431.120 Legal Fees 60.00 .00 .00 .00 .00 .00 .00 .00 Legal Services Totals $60.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.110 Operating Supplies .00 .00 .00 25.98 500.00 .00 .00 (500.00) 450.160 Furniture / Fixtures .00 .00 1,399.00 .00 .00 .00 .00 .00 450.221 Property Insurance 3,696.00 4,814.00 3,856.00 4,174.00 .00 2,366.43 5,000.00 5,000.00 450.222 General Liablity Insurance Coverage 118.00 .00 25.00 325.00 .00 (32.00) .00 .00 Run by Dora Cross on 04/15/2026 15:56:59 PM Page 70 of 73 W 0 gODIA.KISLAND B OR O 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 556 - Research Court Apartments EXPENSE Department 759 - Apartments Support Goods & Services 450.224 Insurance Coverage Discounts (1,061.00) (1,392.00) (753.00) (216.00) .00 .00 .00 .00 450.340 Telephone/Communications 1,266.58 1,285.92 1,397.28 1,498.98 1,500.00 1,133.98 .00 (1,500.00) Support Goods & Services Totals $4,019.58 $4,707.92 $5,924.28 $5,807.96 $2,000.00 $3,468.41 $5,000.00 $3,000.00 Depreciation 472.030 Depr- Site Improvement 34,066.61 34,066.00 34,067.00 34,067.00 34,067.00 .00 34,067.00 .00 Depreciation Totals $34,066.61 $34,066.00 $34,067.00 $34,067.00 $34,067.00 $0.00 $34,067.00 $0.00 Cleaning / Janitor / Etc 480.130 Contracted Services 3,666.29 5,792.84 4,347.83 6,744.77 5,000.00 4,636.48 7,000.00 2,000.00 Cleaning/Janitor/Etc Totals $3,666.29 $5,792.84 $4,347.83 $6,744.77 $5,000.00 $4,636.48 $7,000.00 $2,000.00 Heating 481.120 Fuel 12,579.20 12,785.00 13,603.86 10,324.23 15,000.00 8,276.60 12,000.00 (3,000.00) 481.130 System Maint & Repair .00 259.60 442.44 7.49 5,000.00 .00 .00 (5,000.00) Heating Totals $12,579.20 $13,044.60 $14,046.30 $10,331.72 $20,000.00 $8,276.60 $12,000.00 ($8,000.00) Electrical 482.110 Electrical - Light & Power 5,708.56 5,401.77 5,272.52 5,361.20 6,000.00 4,252.18 6,000.00 .00 482.120 Replacement Parts .00 .00 275.26 .00 1,000.00 .00 .00 (1,000.00) 482.130 Power / Seawater System .00 .00 44.76 .00 .00 .00 .00 .00 482.140 System Maint & Repair .00 67.12 .00 .00 2,500.00 .00 .00 (2,500.00) Electrical Totals $5,708.56 $5,468.89 $5,592.54 $5,361.20 $9,500.00 $4,252.18 $6,000.00 ($3,500.00) Plumbing 483.110 Water 7,995.17 8,337.32 8,594.92 8,563.53 10,000.00 6,529.48 10,000.00 .00 483.120 Supplies 182.75 .00 .00 .00 .00 .00 .00 .00 483.130 System Maint & Repair 257.98 498.49 .00 32,018.92 2,500.00 5,962.16 .00 (2,500.00) Plumbing Totals $8,435.90 $8,835.81 $8,594.92 $40,582.45 $12,500.00 $12,491.64 $10,000.00 ($2,500.00) Air Conditioning 484.110 Utilities - Ventilate .00 .00 51.02 .00 .00 .00 .00 .00 Air Conditioning Totals $0.00 $0.00 $51.02 $0.00 $0.00 $0.00 $0.00 $0.00 Miscellaneous 486.150 Other 1,708.78 748.87 723.10 630.00 .00 472.50 .00 .00 486.170 Machinery / Equipment 2,999.98 .00 1,942.98 .00 2,500.00 1,349.87 .00 (2,500.00) 486.220 Insurance & Bonding (3.86) .00 .00 .00 .00 459.00 .00 .00 486.430 Maint & Repairs 1,504.18 .00 109.86 291.49 5,041.00 255.03 3,214.00 (1,827.00) Miscellaneous Totals $6,209.08 $748.87 $2,775.94 $921.49 $7,541.00 $2,536.40 $3,214.00 ($4,327.00) Building Repairs 487.430 Building Maint & Repairs .00 332.73 188.08 7.98 .00 .00 .00 .00 Building Repairs Totals $0.00 $332.73 $188.08 $7.98 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:59 PM Page 71 of 73 W gODIA.KISLAND B OR O 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 556 - Research Court Apartments EXPENSE Department 759 - Apartments Totals $bz,bbu.SU $/9,U9U./if $t;z,696.US $11/,dGi3.`!S $1GL,G9/.UU $4S,USb.bG $St$,b/L.UU ($d6,bGb.UU) EXPENSE TOTALS $82,580.50 $79,090.78 $82,393.05 $117,328.95 $122,297.00 $48,056.62 $88,672.00 ($33,625.00) Fund 556 -Research Court Apartments Totals REVENUE TOTALS $81,569.01 $96,782.51 $99,185.31 $93,010.70 $122,297.00 $80,802.00 $88,672.00 ($33,625.00) EXPENSE TOTALS $82,580.50 $79,090.78 $82,393.05 $117,328.95 $122,297.00 $48,056.62 $88,672.00 ($33,625.00) Fund 556 - Research Court Apartments Totals ($1,011.49) $17,691.73 $16,792.26 ($24,318.25) $0.00 $32,745.38 $0.00 $0.00 Run by Dora Cross on 04/15/2026 15:56:59 PM Page 72 of 73 W v 0 gODIA.KISLAND B OR O 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 560 - 911 Service REVENUE Department 000 - Fund Revenues Miscellaneous - Classired 380.215 Customer Charges 301,289.17 325,980.82 322,003.80 313,728.28 310,000.00 203,825.66 310,000.00 .00 Miscellaneous - Classified Totals $301,289.17 $325,980.82 $322,003.80 $313,728.28 $310,000.00 $203,825.66 $310,000.00 $0.00 Department 000 - Fund Revenues Totals $301,289.17 $325,980.82 $322,003.80 $313,728.28 $310,000.00 $203,825.66 $310,000.00 $0.00 REVENUE TOTALS $301,289.17 $325,980.82 $322,003.80 $313,728.28 $310,000.00 $203,825.66 $310,000.00 $0.00 EXPENSE Department 760 - NIRF or 911 Service Personnel Services 410.140 Allocated Salaries 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 .00 Personnel Services Totals $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $0.00 Contracted Services 444.115 Telephone Services 299,460.17 324,200.82 320,503.80 312,228.28 308,500.00 83,064.26 308,500.00 .00 Contracted Services Totals $299,460.17 $324,200.82 $320,503.80 $312,228.28 $308,500.00 $83,064.26 $308,500.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 450.224 Insurance Coverage Discounts Support Goods & Services Totals Department 760 - NIRF or 911 Service Totals EXPENSE TOTALS Fund 560 - 911 Service Totals 404.00 467.00 .00 .00 .00 .00 .00 .00 (127.00) (135.00) .00 .00 .00 .00 .00 .00 $277.00 $332.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $301,237.17 $326,032.82 $322,003.80 $313,728.28 $310,000.00 $84,564.26 $310,000.00 $0.00 $301,237.17 $326,032.82 $322,003.80 $313,728.28 $310,000.00 $84,564.26 $310,000.00 $0.00 REVENUE TOTALS $301,289.17 $325,980.82 $322,003.80 $313,728.28 $310,000.00 $203,825.66 $310,000.00 $0.00 EXPENSE TOTALS $301,237.17 $326,032.82 $322,003.80 $313,728.28 $310,000.00 $84,564.26 $310,000.00 $0.00 Fund 560 - 911 Service Totals $52.00 ($52.00) $0.00 $0.00 $0.00 $119,261.40 $0.00 $0.00 Net Grand Totals REVENUE GRAND TOTALS $46,080,863.63 $48,564,350.44 $44,863,523.33 $52,650,544.45 $45,099,370.00 $36,597,919.89 $43,060,889.00 ($2,038,481.00) EXPENSE GRAND TOTALS $42,536,528.71 $54,050,050.78 $39,141,084.03 $47,554,256.65 $44,426,170.00 $29,090,280.53 $43,060,889.00 ($1,365,281.00) Net Grand Totals $3,544,334.92 ($5,485,700.34) $5,722,439.30 $5,096,287.80 $673,200.00 $7,507,639.36 $0.00 ($673,200.00) Run by Dora Cross on 04/15/2026 15:56:59 PM Page 73 of 73 AGENDA ITEM #7.b. KODIAK ISLAND BOROUGH Meeting Type: Assembly Special Work Session Date: April 16, 2026 rICdJC rr%rlV 1 vuul IIQIIIC IGUIIJIV rnviit; nunlrJt;r Page 117 of 117